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Segment Information
3 Months Ended
Mar. 31, 2022
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block] SEGMENT INFORMATION
The Company has two reportable segments:  Life Insurance and Home Service Insurance.  Our Life Insurance segment primarily issues endowment contracts, which are principally accumulation contracts that incorporate an element of life insurance protection and ordinary whole life insurance, to non-U.S. residents through CICA International  These contracts are designed to provide a fixed amount of insurance coverage over the life of the insured and may utilize rider benefits to provide additional coverage and annuity benefits to enhance accumulations. CICA issues credit life and disability and accident and health related policies throughout the Midwest and southern U.S. CNLIC issues ordinary whole life in Florida.

Our Home Service Insurance segment operates through our subsidiaries SPLIC, MGLIC and SPFIC, and focuses on the life insurance needs of the middle- and lower-income markets, primarily in Louisiana, Mississippi and Arkansas.  Our policies are sold and serviced through funeral homes and independent agents who sell policies, collect premiums and service policyholders.  Our Home Service Insurance segment also sells property insurance policies in Louisiana and Arkansas.

The Life Insurance and Home Service Insurance portions of the company constitute separate businesses. The Company also operates other non-insurance portions of the Company ("Other Non-Insurance Enterprises"), which primarily include the Company’s IT and corporate-support functions that are included in the tables presented below to properly reconcile the segment information with the consolidated financial statements of the Company. The Company's Other Non-Insurance Enterprises are the only reportable difference between segments and consolidated operations.

The accounting policies of the reportable segments and Other Non-Insurance Enterprises are presented in accordance with U.S. GAAP and are the same as those used in the preparation of the consolidated financial statements.  The Company evaluates profit and loss performance based on U.S. GAAP income or loss before federal income taxes for its two reportable segments.
Life InsuranceHome Service InsuranceOther Non-Insurance EnterprisesConsolidated
Three Months Ended March 31, 2022
(In thousands)
Revenues:    
Premiums$26,931 12,433  39,364 
Net investment income11,971 3,244 272 15,487 
Investment related gains (losses), net(293)(242)(47)(582)
Other income1,088   1,088 
Total revenues39,697 15,435 225 55,357 
Benefits and expenses:   
Insurance benefits paid or provided:    
Claims and surrenders21,458 6,976  28,434 
Increase in future policy benefit reserves5,130 1,439  6,569 
Policyholders' dividends1,350 3  1,353 
Total insurance benefits paid or provided27,938 8,418  36,356 
Commissions3,806 3,867  7,673 
Other general expenses 5,691 4,350 989 11,030 
Capitalization of deferred policy acquisition costs(3,306)(1,475) (4,781)
Amortization of deferred policy acquisition costs4,482 1,335  5,817 
Amortization of cost of insurance acquired56 180  236 
Total benefits and expenses38,667 16,675 989 56,331 
Income (loss) before federal income tax expense$1,030 (1,240)(764)(974)
Life InsuranceHome Service InsuranceOther Non-Insurance EnterprisesConsolidated
Three Months Ended March 31, 2021
(In thousands)
Revenues:    
Premiums$27,063 11,969 — 39,032 
Net investment income11,598 3,345 301 15,244 
Investment related gains (losses), net(108)223 177 292 
Other income913 — 915 
Total revenues39,466 15,539 478 55,483 
Benefits and expenses:    
Insurance benefits paid or provided:    
Claims and surrenders23,270 7,319 — 30,589 
Increase in future policy benefit reserves3,658 1,574 — 5,232 
Policyholders' dividends1,296 10 — 1,306 
Total insurance benefits paid or provided28,224 8,903 — 37,127 
Commissions4,231 3,926 — 8,157 
Other general expenses5,226 3,794 2,362 11,382 
Capitalization of deferred policy acquisition costs(3,561)(1,424)— (4,985)
Amortization of deferred policy acquisition costs5,348 835 — 6,183 
Amortization of cost of insurance acquired104 263 — 367 
Total benefits and expenses39,572 16,297 2,362 58,231 
Income (loss) before federal income tax expense$(106)(758)(1,884)(2,748)