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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

A summary of the income (loss) before federal income tax expense, by jurisdiction, is as follows:

Years ended December 31, (In thousands)			2025						2024
Income (loss) before federal income tax:
United States			$	7,425					(4,317)
Puerto Rico			10,045						19,297
Total income before federal income tax			$	17,470					14,980

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Federal income tax expense (benefit) consists of:

Years ended December 31, (In thousands)			2025						2024
Current income tax expense (benefit) related to:
United States			$	—					286
Puerto Rico			1,412						1,582
Total current income tax expense			1,412						1,868
Deferred income tax expense (benefit) related to:
United States			2,477						(908)
Puerto Rico			(1,010)						(892)
Total deferred income tax expense (benefit)			1,467						(1,800)
Total federal income tax expense (benefit)			$	2,879					68

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation between the U.S. corporate income tax rate and the effective income tax rate is as follows:

Years ended December 31, (In thousands, except for %)			2025						%						2024						%
Expected federal income tax expense (benefit):			$	3,669					21.0		%				$	3,146					21.0		%
Foreign tax effects:
Puerto Rico:
Statutory tax rate difference between Puerto Rico and United States			(1,708)						(9.7)						(3,280)						(21.9)
Income tax exclusion			(48)						(0.3)						(48)						(0.3)
Other			48						0.3						(35)						(0.2)
Effect of cross-border tax laws:
Subpart F inclusions			135						0.8						(524)						(3.5)
PFIC QEF inclusions			688						3.9						800						5.3
Other			1						—						2						—
Nontaxable or nondeductible items:
Tax-exempt interest and dividends-received deduction			(15)						(0.1)						(23)						(0.1)
Compensation limitation under Section 162(m) & 280(g)			75						0.4						(2)						—
Other			34						0.2						52						0.3
Other			—						—						(20)						(0.1)
Total federal income tax expense (benefit)			$	2,879					16.5		%				$	68					0.5		%

Schedule of Income Tax Payments, Domestic and Foreign

A summary of the total federal income tax payments made and refunds received by jurisdiction is as follows:

Years ended December 31, (In thousands)			2025						2024
Tax payments (refunds)
United States			$	(519)					(828)
Puerto Rico			2,406						1,300
Total tax payments			$	1,887					472

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred federal income taxes are as follows:

December 31, (In thousands)			2025						2024
Deferred tax assets:
Net operating and capital loss carryforwards			$	2,136					1,774
Accrued policyholder dividends and expenses			222						200
Deferred intercompany loss			1,432						1,721
Unrealized losses on investments available-for-sale			12,555						15,816
Accrued compensation			584						745
Lease liability			1,542						1,628
Fixed assets			328						394
Other			1,104						1,065
Total gross deferred tax assets			19,903						23,343
Less:
Valuation allowance			4,324						5,073
Net deferred tax assets			15,579						18,270
Deferred tax liabilities:
DAC, COIA and intangible assets			(17,161)						(14,619)
Future policy benefit reserves			(2,388)						(4,363)
Investments			(379)						(316)
Tax reserves transition liability			—						(747)
Right-of-use lease asset			(1,542)						(1,628)
Other			(105)						(39)
Total gross deferred tax liabilities			(21,575)						(21,712)
Net deferred tax liability			$	(5,996)					(3,442)

Change in Deferred Tax Liability [Table Text Block]

A summary of changes in the components of deferred federal and state income taxes is as follows:

December 31, (In thousands)			2025						2024
Balance at January 1,			$	(3,442)					(1,102)
Deferred tax benefit (expense)			(1,467)						1,800
Investments available-for-sale			(3,241)						3,031
Change in valuation allowance			749						(605)
Effects of unrealized gains (losses) on reserves			1,405						(6,566)
Balance at December 31,			$	(5,996)					(3,442)

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