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Stockholders' Equity and Restrictions (Tables)

12 Months Ended

Dec. 31, 2025

Stockholders' Equity Note [Abstract]

Schedule of Stock by Class [Table Text Block]

A summary of the change in the number of shares of Class A common stock and treasury stock issued is as follows:


(In thousands)	Common Stock	Treasury
	Class A		Stock






Balance at December 31, 2023	53,883		5,330

Stock issued for compensation	352		—



Balance at December 31, 2024	54,235		5,330

Stock issued for compensation	391		—



Balance at December 31, 2025	54,626		5,330

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table sets forth the computation of basic and diluted earnings per share.


Years ended December 31, (In thousands, except per share amounts)	2025		2024
Basic and diluted earnings per share:
Numerator:
Net income	$	14,591	14,912
Net income allocated to Class A common stock	$	14,591	14,912

Denominator:
Weighted average shares of Class A outstanding - basic	50,145		49,738
Weighted average shares of Class A outstanding - diluted	51,456		50,748

Basic earnings per share of Class A common stock	$	0.29	0.30
Diluted earnings per share of Class A common stock	$	0.28	0.29

Statutory Accounting Practices Disclosure

The combined total of all of our domestic insurance subsidiaries' statutory capital and surplus was $24.8 million and $28.8 million for as of December 31, 2025 and 2024, respectively.

The combined total for all of our domestic insurance subsidiaries' statutory net income are shown in the table below, although these amounts are not all available as dividends to Citizens since CLOA is the only subsidiary directly owned by Citizens. All other domestic subsidiaries are owned by CLOA. SPFIC, our property insurance subsidiary, was dissolved during 2024.


Years ended December 31, (In thousands)	2025		2024
Combined statutory net income (loss):
Life insurance operations	$	(4,694)	(9,996)
Property insurance operations	—		(294)
Total combined statutory net income (loss)	$	(4,694)	(10,290)

Accounting Practices Disclosure


As of and for the years ended December 31, (In thousands)	2025		2024

CICA International:
Capital and surplus	$	101,470	91,513
Net income	$	9,901	18,871

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

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+ Details

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

+ References + Details