View Filing Data

Print Document View Excel Document

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2017	Mar. 07, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	NI Holdings, Inc.
Entity Central Index Key	0001681206
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		22,352,844
Document Type	10-K
Amendment Flag	false
Entity Current Reporting Status	Yes
Entity Public Float	$ 0
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2017
Entity Voluntary Filers	No

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Cash and investments:
Cash and cash equivalents	$ 27,594	$ 18,318
Fixed income securities, at fair value	236,758	161,470
Equity securities, at fair value	47,561	25,917
Other investments	1,972	1,972
Total cash and investments	313,885	207,677
Premiums and agents' balances receivable	25,632	21,986
Deferred policy acquisition costs	8,859	8,942
Reinsurance recoverables on losses	4,128	7,192
Accrued investment income	1,996	1,431
Property and equipment	5,877	4,819
Receivable from Federal Crop Insurance Corporation	10,501	16,761
Goodwill	2,628	2,628
Federal income tax recoverable		2,933
Other assets	3,482	4,334
Total assets	376,988	278,703
Liabilities:
Unpaid losses and loss adjustment expenses	45,890	59,632
Unearned premiums	63,262	57,445
Reinsurance payable	428	39
Federal income tax payable	991
Deferred income taxes, net	2,539	2,915
Accrued expenses and other liabilities	8,305	5,254
Commitments and Contingencies
Total liabilities	121,415	125,285
Equity:
Common stock, $0.01 par value, authorized 25,000,000 shares, issued: 2017 - 23,000,000 shares, 2016 - none; and outstanding: 2017 - 22,337,644 shares, 2016 - none	230
Preferred stock, without par value, authorized 5,000,000 shares, no shares issued or outstanding
Additional paid-in capital	93,496
Unearned employee stock ownership plan shares	(2,157)
Retained earnings	152,865	139,591
Accumulated other comprehensive income, net of income taxes	15,998	10,305
Treasury stock, at cost, 2017 - 446,671 shares, 2016 - none	(8,037)
Non-controlling interest	3,178	3,522
Total equity	255,573	153,418
Total liabilities and equity	$ 376,988	$ 278,703

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	23,000,000	0
Common stock, shares outstanding	22,337,644	0
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Treasury stock, shares	446,671	0

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues:
Net premiums earned	$ 179,464	$ 152,756	$ 139,473
Fee and other income	1,648	1,666	1,854
Net investment income	5,031	3,644	3,571
Net realized capital gain on investments	2,997	5,681	823
Total revenues	189,140	163,747	145,721
Expenses:
Losses and loss adjustment expenses	122,711	118,508	83,876
Amortization of deferred policy acquisition costs	27,750	20,423	18,621
Other underwriting and general expenses	16,673	18,699	17,351
Total expenses	167,134	157,630	119,848
Income before income taxes	22,006	6,117	25,873
Income taxes	6,394	1,479	8,288
Net income	15,612	4,638	17,585
Net income (loss) attributable to non-controlling interest	(379)	87	129
Net income attributable to NI Holdings, Inc.	$ 15,991	$ 4,551	$ 17,456
Earnings per common share:
Basic earnings per common share	$ 0.71
Diluted earnings per common share	$ 0.71

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income (loss)	$ 15,612	$ 4,638	$ 17,585
Other comprehensive income, before income taxes:
Holding gains on investments	7,629	3,930	(4,345)
Reclassification adjustment for net realized capital loss (gain) included in net income	(2,997)	(5,681)	(823)
Other comprehensive income, before income taxes	4,632	(1,751)	(5,168)
Income tax (expense) related to items of other comprehensive income	(1,621)	613	1,809
Other comprehensive income, net of income taxes	3,011	(1,138)	(3,359)
Comprehensive income (loss)	18,623	3,500	14,226
Attributable to Non-Controlling Interest [Member]
Net income (loss)	(379)	87	129
Other comprehensive income, before income taxes:
Holding gains on investments	6	68	(152)
Reclassification adjustment for net realized capital loss (gain) included in net income	49	10
Other comprehensive income, before income taxes	55	78	(152)
Income tax (expense) related to items of other comprehensive income	(20)	(27)	53
Other comprehensive income, net of income taxes	35	51	(99)
Comprehensive income (loss)	(344)	138	30
Attributable to Nodak Mutual Insurance Company [Member]
Net income (loss)	15,991	4,551	17,456
Other comprehensive income, before income taxes:
Holding gains on investments	7,623	3,862	(4,192)
Reclassification adjustment for net realized capital loss (gain) included in net income	(3,046)	(5,691)	(823)
Other comprehensive income, before income taxes	4,577	(1,829)	(5,015)
Income tax (expense) related to items of other comprehensive income	(1,601)	640	1,755
Other comprehensive income, net of income taxes	2,976	(1,189)	(3,260)
Comprehensive income (loss)	$ 18,967	$ 3,362	$ 14,196

Consolidated Statement of Changes in Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Unearned Employee Stock Ownership Plan Shares [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Treasury Stock	Non-controlling Interest [Member]	Total
Balance at Dec. 31, 2014				$ 117,584	$ 14,754		$ 3,354	$ 135,692
Net income				17,456			129	17,585
Other comprehensive income (loss), net of income taxes					(3,260)		(99)	(3,359)
Balance at Dec. 31, 2015				135,040	11,494		3,384	149,918
Net income				4,551			87	4,638
Other comprehensive income (loss), net of income taxes					(1,189)		51	(1,138)
Balance at Dec. 31, 2016				139,591	10,305		3,522	153,418
Issuance of common stock	230	92,915	(2,400)					90,745
Net income				15,991			(379)	15,612
Other comprehensive income (loss), net of income taxes					2,976		35	3,011
Reclassification of tax effects stranded in AOCI from tax reform				(2,717)	2,717
Share-based compensation		423						423
Purchase of treasury stock						$ (8,037)		$ (8,037)
Distribution of employee stock ownership plan shares at Dec. 31, 2017		158	243					401
Balance at Dec. 31, 2017	$ 230	$ 93,496	$ (2,157)	$ 152,865	$ 15,998	$ (8,037)	$ 3,178	$ 255,573

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities:
Net income	$ 15,612	$ 4,638	$ 17,585
Adjustments to reconcile net income to net cash provided by operating activities:
Net realized capital gain on investments	(2,997)	(5,681)	(823)
Deferred income tax expense	(2,067)	(82)	378
Depreciation of property and equipment	500	441	523
Amortization of intangibles	43	57	52
Distribution of employee stock ownership plan shares	401
Share-based incentive compensation	423
Amortization of deferred policy acquisition costs	27,750	20,423	18,621
Deferral of policy acquisition costs	(27,667)	(20,921)	(19,825)
Net amortization of premiums and discounts on investments	1,368	894	616
Changes in assets and liabilities which provided (used) cash:
Premiums and agents' balances receivable	(3,646)	(1,947)	(2,501)
Reinsurance recoverables on losses	3,064	(1,921)	1,853
Accrued investment income	(565)	(67)	(169)
Receivable from Federal Crop Insurance Corporation	6,260	(2,759)	2,304
Federal income tax recoverable / payable	3,924	(2,051)	(2,049)
Other assets	506	(902)	673
Unpaid losses and loss adjustment expenses	(13,742)	14,290	(5,176)
Unearned premiums	5,817	3,958	3,592
Reinsurance payable	389	(498)	382
Accrued expenses and other liabilities	3,052	(565)	1,141
Net cash provided by operating activities	18,425	7,307	17,177
Cash flows from investing activities:
Proceeds from sales of fixed income securities	24,584	21,692	13,698
Proceeds from sales of equity securities	11,125	9,084	2,821
Purchases of fixed income securities	(100,896)	(31,188)	(37,033)
Purchases of equity securities	(25,419)	(2,624)	(3,340)
Purchases of property and equipment, net	(1,334)	(548)	(531)
Other	83	74
Net cash used in investing activities	(91,857)	(3,510)	(24,385)
Cash flows from financing activities:
Proceeds from issuance of common stock	93,145
Purchases of treasury stock	(8,037)
Loan to employee stock ownership plan	(2,400)
Net cash provided by financing activities	82,708
Net increase (decrease) in cash and cash equivalents	9,276	3,797	(7,208)
Cash and cash equivalents at beginning of period	18,318	14,521	21,729
Cash and cash equivalents at end of period	$ 27,594	$ 18,318	$ 14,521

Organization

12 Months Ended

Dec. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization

1. Organization

NI Holdings, Inc. (“NI Holdings”) is a North Dakota business corporation that is the stock holding company of Nodak Insurance Company and became such in connection with the conversion of Nodak Mutual Insurance Company from a mutual to stock form of organization and the creation of a mutual holding company. The conversion was consummated on March 13, 2017. Immediately following the conversion, all of the outstanding shares of common stock of Nodak Insurance Company (the successor to Nodak Mutual Insurance Company) were issued to Nodak Mutual Group, Inc., which then contributed the shares to NI Holdings in exchange for 55% of the outstanding shares of common stock of NI Holdings. Nodak Insurance Company then became a wholly-owned stock subsidiary of NI Holdings. Prior to completion of the conversion, NI Holdings conducted no business and had no assets or liabilities. As a result of the conversion, NI Holdings became the holding company for Nodak Insurance Company and its existing subsidiaries. The newly issued shares of NI Holdings were available for public trading on March 16, 2017.

The consolidated financial statements of NI Holdings consist primarily of five entities: Nodak Insurance Company (“Nodak Insurance”, formerly Nodak Mutual Insurance Company prior to the conversion), Nodak Agency, Inc. (“Nodak Agency”), American West Insurance Company (“American West”), Primero Insurance Company (“Primero”), and an affiliated company, Battle Creek Mutual Insurance Company (“Battle Creek”).

Nodak Insurance is the largest domestic property and casualty insurance company in North Dakota. Nodak Insurance was incorporated on April 15, 1946 under the laws of North Dakota, and benefits from a strong marketing affiliation with the North Dakota Farm Bureau Federation (“NDFB”). Nodak Insurance is a leading writer of property and casualty insurance in North Dakota, specializing in providing private passenger auto, homeowners, farmowners, commercial, crop hail, and Federal multi-peril crop insurance coverages.

Nodak Agency, a wholly-owned subsidiary of Nodak Insurance, is an inactive shell corporation.

American West, a wholly-owned subsidiary of Nodak Insurance, is a property and casualty insurance company licensed in eight states in the Midwest and Western regions of the United States. American West began writing policies in 2002, and primarily writes personal auto, homeowners, and farm coverages in South Dakota. American West also writes personal auto in North Dakota, as well as crop hail and Federal multi-peril crop insurance coverages in Minnesota and South Dakota.

Primero is a wholly-owned subsidiary of Tri-State, Ltd. Tri-State, Ltd. is an inactive shell corporation 100% owned by Nodak Insurance. Primero is a property and casualty insurance company writing non-standard automobile coverage in the states of Nevada, Arizona, North Dakota and South Dakota.

Battle Creek is controlled by Nodak Insurance via a surplus note and 100% quota-share agreement. The terms of the surplus note and quota-share agreement allow Nodak Insurance to appoint two-thirds of the Battle Creek Board of Directors. Battle Creek is a property and casualty insurance company writing personal auto, homeowners, and farm coverages solely in the state of Nebraska.

The same executive management and underwriting personnel administer products, classes of business, pricing practices, and underwriting standards of Nodak Insurance and its insurance subsidiaries. In addition, the insurance companies share a combined business plan to achieve market penetration and underwriting profitability objectives. Distinctions within the products of the insurance companies generally relate to the states in which the risk is located and specific risk profiles targeted within similar classes of business.

Basis of Consolidation

12 Months Ended

Dec. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Consolidation

2. Basis of Consolidation

Our consolidated financial statements, which we have prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), include our accounts and those of our wholly-owned subsidiaries, as well as Battle Creek, an entity we control via contract. We have eliminated all significant inter-company accounts and transactions in consolidation. The terms “we”, “us”, “our”, or “the Company” as used herein refer to the consolidated entity.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

3. Summary of Significant Accounting Policies

Use of Estimates:

In preparing our consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet, and revenues and expenses for the periods then ended. Actual results could differ significantly from those estimates.

We make estimates and assumptions that can have a significant effect on amounts and disclosures we report in our consolidated financial statements. The most significant estimates relate to our reserves for unpaid losses and loss adjustment expenses, valuation of investments, determination of other-than-temporary impairments, valuation allowances for deferred income tax assets, and deferred policy acquisition costs. While we believe our estimates are appropriate, the ultimate amounts may differ from the estimates provided. We regularly review our methods for making these estimates as well as the continuing appropriateness of the estimated amounts, and we reflect any adjustment we consider necessary in our current results of operations.

Variable-Interest Entities:

Any company deemed to be a variable interest entity (“VIE”) is required to be consolidated by the primary beneficiary of the VIE.

We assess our investments in other entities at inception to determine if any meet the qualifications of a VIE. We consider an investment in another company to be a VIE if: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support, (b) the characteristics of a controlling financial interest are missing (either the ability to make decisions through voting or other rights, the obligation to absorb expected losses of the entity or the right to receive the expected residual returns of the entity), or (c) the voting rights of the equity holders are not proportional to their obligations to absorb the expected losses of the entity and/or the rights to receive the expected residual returns of the entity, and substantially all of the entity’s activities either involve or are conducted on behalf of an investor that has disproportionately few voting rights. Upon the occurrence of certain events, we would reassess our initial determination of whether the investment is a VIE.

We evaluate whether we are the primary beneficiary of each VIE and we consolidate the VIE if we have both (1) the power to direct the economically significant activities of the entity and (2) the obligation to absorb losses of, or the right to receive benefits from, the entity. We consider the contractual agreements that define the ownership structure, distribution of profits and losses, risks, responsibilities, indebtedness, voting rights, and board representation of the respective parties in determining whether we qualify as the primary beneficiary. Our assessment of whether we are the primary beneficiary of a VIE is performed at least annually.

We control Battle Creek via a 100% quota-share reinsurance agreement between Nodak Insurance and Battle Creek, as well as the ability to control a majority of the Board of Directors of Battle Creek. Through the effects of the 100% quota-share agreement with Battle Creek, we are considered the primary beneficiary of Battle Creek’s operating results excluding net investment income, bad debt expense, and income taxes. Therefore, we consolidate the financial statements of Battle Creek, and Battle Creek’s policyholders’ interest in Battle Creek is reflected as a non-controlling interest in equity in our consolidated balance sheet.

Cash and Cash Equivalents:

Cash and cash equivalents include certain investments in highly liquid debt instruments with original maturities of three months or less. Cost approximates fair value for these short-term investments.

Investments:

We have categorized our investment portfolio as “available-for-sale” and have reported the portfolio at fair value, with unrealized gains and losses, net of income taxes, reported in accumulated other comprehensive income. Fair values are based on quoted market prices or dealer quotes, if available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities. Amortization of premium and accretion of discount are computed using an effective interest method. Realized gains and losses are determined using the specific identification method and included in the determination of net income. Net investment income includes interest and dividend income together with amortization of purchase premiums and discounts, and is net of investment management and custody fees.

We review our investments each quarter to determine whether a decline in fair value below the amortized cost basis is other than temporary. Accordingly, we assess whether we intend to sell or it is more likely than not that we will be required to sell a security before recovery of its amortized cost basis. For fixed income securities that are considered other-than-temporarily impaired and that we do not intend to sell and will not be required to sell prior to recovery of the amortized cost basis, we separate the amount of the impairment into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is the difference between the security’s amortized cost basis and the present value of its expected future cash flows discounted at the security’s effective yield. The remaining difference between the security’s fair value and the present value of future expected cash flows is due to factors that are not credit related and, therefore, is not required to be recognized as losses in the Consolidated Statements of Operations, but is recognized in other comprehensive income.

We classify each fair value measurement at the appropriate level in the fair value hierarchy. The hierarchy gives the highest priority to unadjusted quoted market price in active markets for identical assets or liabilities (Level I measurements) and the lowest priority to unobservable inputs (Level III measurements). An asset’s or liability’s classification within the fair value hierarchy is based on the lowest level of significant input to its valuation.

Level I – Quoted price in active markets for identical assets and liabilities.

Level II – Quoted prices in markets that are not active or inputs that are observable either directly or indirectly. Level II inputs include quoted prices for similar assets or liabilities other than quoted in prices in Level I, quoted prices in markets that are not active, or other inputs that are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.

Level III – Unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Unobservable inputs reflect the reporting entity’s own assumptions that market participants would use in pricing the asset or liability. Level III assets and liabilities include financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.

Fair Value of Other Financial Instruments:

Our other financial instruments, aside from investments, are cash and cash equivalents, premiums and agents’ balances receivable, and accrued expenses and accounts payable. The carrying amounts for cash and cash equivalents, premiums and agents’ balances receivable, and accrued expenses and accounts payable approximate their fair value based on their short-term nature. Other invested assets that do not have observable inputs and little or no market activity are carried on a cost basis. All other invested assets have been assessed for impairment. The carrying value of these other invested assets was $1,972 at both December 31, 2017 and 2016.

Reclassifications:

Certain amounts in the 2016 and 2015 consolidated financial statements have been reclassified to conform to the 2017 presentation. This includes a change in the Company’s reportable segments. The prior segments were non-standard auto, crop, and other property and casualty. The new segments used throughout this filing are private passenger auto, non-standard auto, home and farm, crop, and all other.

Revenue Recognition:

We record premiums written at policy inception and recognize them as revenue on a pro rata basis over the policy term or, in the case of crop insurance, over the period of risk. The portion of premiums that could be earned in the future is deferred and reported as unearned premiums. When policies lapse, the Company reverses the unearned portion of the written premium and removes the applicable unearned premium. Policy-related fee income is recognized when collected.

The Company uses the direct write-off method for recognizing bad debts. Accounts are deemed to be delinquent after 60 days except for those accounts associated with amounts due from insureds for premiums, in which case policy cancellation procedures are commenced in accordance with state insurance regulations. Any earned but uncollected premiums are written off immediately upon the effective date of policy cancellation.

Policy Acquisition Costs:

We defer our policy acquisition costs, consisting primarily of commissions, premium taxes, and certain other underwriting costs, reduced by ceding commissions, which vary with and relate directly to the production of business. We amortize these deferred policy acquisition costs over the period in which we earn the premiums. The method we follow in computing deferred policy acquisition costs limits the amount of such deferred costs to their estimated realizable value, which gives effect to the premium to be earned, related investment income, losses and loss adjustment expenses, and certain other costs we expect to incur as we earn the premium.

Property and Equipment:

We report property and equipment at cost less accumulated depreciation. Depreciation is computed using the straight-line method based upon estimated useful lives of the assets.

Losses and Loss Adjustment Expenses:

Liabilities for unpaid losses and loss adjustment expenses are estimates at a given point in time of the amounts we expect to pay with respect to policyholder claims based on facts and circumstances then known. At the time of establishing our estimates, we recognize that our ultimate liability for losses and loss adjustment expenses will exceed or be less than such estimates. We base our estimates of liabilities for unpaid losses and loss adjustment expenses on assumptions as to future loss trends, expected claims severity, judicial theories of liability, and other factors. During the loss adjustment period, we may learn additional facts regarding certain claims, and, consequently, it often becomes necessary for us to refine and adjust our estimates of the liability. We reflect any adjustments to our liabilities for unpaid losses and loss adjustment expenses in our operating results in the period in which we determine the need for a change in the estimates.

We maintain liabilities for unpaid losses and loss adjustment expenses with respect to both reported and unreported claims. We establish these liabilities for the purpose of covering the ultimate costs of settling all losses, including investigation and litigation costs. We base the amount of our liability for reported losses primarily upon a case-by-case evaluation of the type of risk involved, knowledge of the circumstances surrounding each claim, and the insurance policy provisions relating to the type of loss our policyholder incurred. We determine the amount of our liability for unreported losses and loss adjustment expenses based on historical information by line of insurance. We account for inflation in the reserving function through analysis of costs and trends and reviews of historical reserving results. We closely monitor our liabilities and update them periodically using new information on reported claims and a variety of statistical techniques. We do not discount our liabilities for unpaid losses and loss adjustment expense.

Reserve estimates can change over time because of unexpected changes in assumptions related to our external environment and, to a lesser extent, assumptions as to our internal operations. Assumptions related to our external environment include the absence of significant changes in tort law and the legal environment that may affect liability exposure, the trends in judicial interpretations of insurance coverage and policy provisions, and the rate of loss cost inflation. Internal assumptions include consistency in the recording of premium and loss statistics, consistency in the recording of claims, payment and case reserving methodologies, accurate measurement of the impact of rate changes and changes in policy provisions, consistency in the quality and characteristics of business written within a given line of business, and consistency in reinsurance coverage and collectability of reinsured losses, among other items. To the extent we determine that underlying factors affecting our assumptions have changed, we attempt to make appropriate adjustments for such changes in our reserves. Accordingly, our ultimate liability for unpaid losses and loss adjustment expenses will likely differ from the amount recorded.

Income Taxes:

With the exception of Battle Creek, which files a stand-alone federal income tax return, we currently file a consolidated federal income tax return. For the year ended December 31, 2016, the consolidated federal income tax return included Nodak Mutual Insurance Company and its owned subsidiaries. For the year ended December 31, 2017, the consolidated federal income tax return will include NI Holdings, Inc. and its owned subsidiaries.

The Company reports tax-related interest and penalties, if any, as part of income tax expense in the year such amounts are determinable.

We account for deferred income taxes using the asset and liability method. The objective of the asset and liability method is to establish deferred income tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of our assets and liabilities at enacted tax rates expected to be in effect when we realize or settle such amounts.

Accounting guidance requires that companies re-measure existing deferred income tax assets (including loss carryforwards) and liabilities when a change in tax rate occurs, and record an offset for the net amount of the change as a component of income tax expense from continuing operations in the period of enactment. The guidance also requires any change to a previously recorded valuation allowance as a result of re-measuring existing temporary differences and loss carryforwards to be reflected as a component of income tax expense from continuing operations.

New accounting guidance also allows companies to reclassify any tax effects stranded in accumulated other comprehensive income as a result of tax reform to retained earnings.

Credit Risk:

Our primary investment objective is to earn competitive returns by investing in a diversified portfolio of securities. Our portfolio of fixed income securities and, to a lesser extent, short-term investments, is subject to credit risk. We define this risk as the potential loss in fair value resulting from adverse changes in the borrower’s ability to repay the debt. We manage this risk by performing an analysis of prospective investments and through regular reviews of our portfolio by our investment staff and advisors. We also limit the amount of our total investment portfolio that we invest in any one security.

Property and liability insurance coverages are marketed through captive agents in North Dakota and through independent insurance agencies located throughout all other operating areas. All business is billed directly to the policyholders.

We maintain cash balances primarily at one bank, which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250. During the normal course of business, balances are maintained above the FDIC insurance limit. The Company maintains short-term investment balances in investment grade money market accounts that are insured by the Securities Investor Protection Corporation (“SIPC”) up to $500. On occasion, balances for these accounts are maintained in excess of the SIPC insurance limit.

Reinsurance:

The Company limits the maximum net loss that can arise from large risks or risks in concentrated areas of exposure by reinsuring (ceding) certain levels of risks to other insurers or reinsurers, either on an automatic basis under general reinsurance contracts known as “treaties” or by negotiation on substantial individual risks. Ceded reinsurance is treated as the risk and liability of the assuming companies.

Reinsurance contracts do not relieve the Company from its obligations to policyholders. In the event that all or any of the reinsuring companies might be unable to meet their obligations under existing reinsurance agreements, the Company would be liable for such defaulted amounts.

Goodwill and Other Intangible Assets:

Goodwill represents the excess of the purchase price over the underlying fair value of acquired entities. When completing acquisitions, we seek also to identify separately identifiable intangible assets that we have acquired. We assess goodwill and intangible assets with an indefinite useful life for impairment annually. We also assess goodwill and other intangible assets for impairment upon the occurrence of certain events. In making our assessment, we consider a number of factors including operating results, business plans, economic projections, anticipated future cash flows, and current market data. Inherent uncertainties exist with respect to these factors and to our judgment in applying them when we make our assessment. Impairment of goodwill and other intangible assets could result from changes in economic and operating conditions in future periods. We did not record any impairments of goodwill or other intangible assets during the years ended December 31, 2017, 2016, and 2015.

Goodwill, representing the excess of the purchase price over the fair value of the net assets acquired, is reported separately in the Consolidated Balance Sheet. The purchase price in excess of the fair value of net assets acquired was negotiated at arms-length with an unrelated party and was based upon the strategic decision by Company management to expand both the geographic footprint and product lines of the Company. The nature of the business acquired was such that there were limited intangible assets not reflected in the net assets acquired. The purchase price was paid with a combination of cash and cancellation of obligations owed to the acquired company by the sellers. The goodwill that arose from this transaction is included in the basis of the net assets acquired and is not deductible for income tax purposes.

Recent Accounting Pronouncements

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Recent Accounting Pronouncements

4. Recent Accounting Pronouncements

As an emerging growth company, we have elected to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Exchange Act. The following discussion includes effective dates for both public business entities and emerging growth companies, as well as whether specific guidance may be adopted early.

Adopted

On July 1, 2017, the Company early adopted amended guidance from the Financial Accounting Standards Board (the “FASB”) on goodwill impairment testing. Under the amended guidance, the optional qualitative assessment (Step 0) and the first step of the quantitative assessment (Step 1) remain unchanged. Step 2 is eliminated. As a result, for annual impairment testing or in the event a test is required prior to the annual test, the Company will use Step 0 to determine if an impairment might exist and Step 1 to determine the amount of goodwill impairment. An impairment loss will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill in the reporting unit. This guidance is effective for annual and interim reporting periods beginning after December 15, 2019 for public business entities. For private companies and emerging growth companies, this guidance is also effective for annual and interim reporting periods beginning after December 15, 2021. Early adoption is permitted for all entities beginning in 2017. The Company has early adopted this guidance on a prospective basis as a change in accounting principle, therefore at the date of adoption there is no impact to the Company’s financial position or results of operations.

In March 2016, the FASB issued amended guidance to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the

Consolidated Statement of Cash Flows. All excess income tax benefits and income tax deficiencies should be recognized as income tax expense or benefit in the Consolidated Statement of Operations, instead of affecting additional paid-in-capital on the Consolidated Balance Sheet. These discrete income tax items should be classified along with other income tax cash flows as an operating activity on the Consolidated Statement of Cash Flows. In addition, cash paid by an employer when directly withholding shares for tax-withholding purposes should be classified as a financing activity. This guidance is effective for annual periods beginning after December 15, 2016 for public business entities. For private companies and emerging growth companies, this guidance is effective for annual periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018. Early adoption is permitted for all entities in any period. An entity that elects early adoption must adopt all amendments in the same period. Amendments requiring recognition of excess income tax benefits and income tax deficiencies in the Consolidated Statement of Operations should be applied prospectively. The Company has early adopted this guidance on a prospective basis for the year ended December 31, 2017. At the date of adoption, there is a minimal impact to the computation of diluted earnings per share, but no impact to the Company’s financial position or results of operations.

In February 2018, the FASB issued new guidance to provide companies the option to reclassify income tax effects that are stranded in accumulated other comprehensive income as a result of income tax reform to retained earnings. This guidance is effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted for reporting periods for which financial statements have not yet been issued or made available for issuance. In the period of adoption, an entity would be able to choose whether to apply the amendments retrospectively or in the period of adoption. The Company has elected to early adopt this guidance on a prospective basis, resulting in a $2,717 reclassification of stranded income tax effects from accumulated other comprehensive income to retained earnings within the Equity section of the Consolidated Balance Sheet as of December 31, 2017. There was no impact to the Company’s financial position, results of operations, or cash flows.

Not Yet Adopted

In May 2014, the FASB issued guidance that establishes the manner in which an entity recognizes the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. While the guidance will replace most existing GAAP revenue recognition guidance, the scope of the guidance excludes insurance contracts. The Company has reviewed its sources of revenues, and has determined that no material revenues are derived from non-insurance contracts and thus subject to the new revenue recognition guidance. This guidance is effective for annual and interim reporting periods beginning after December 15, 2017 for public business entities. For private companies and emerging growth companies, this guidance is effective for annual reporting periods beginning after December 15, 2018 and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted for all entities. We currently believe that this guidance will have no impact on our financial position, results of operations, or cash flows.

In January 2016, the FASB issued amended guidance that generally requires entities to measure equity securities at fair value and recognize changes in fair value in their results of operations. The amended guidance also simplifies the impairment assessment of equity securities without readily determinable fair values by requiring entities to perform a qualitative assessment to identify impairment. The FASB issued other disclosure and presentation improvements related to financial instruments within the guidance. The amended guidance is effective for annual and interim reporting periods beginning after December 15, 2017 for public business entities. For private companies and emerging growth companies, this guidance is effective for annual reporting periods beginning after December 15, 2018 and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted for all non-public entities as of the fiscal year beginning after December 15, 2017, including interim periods within those fiscal years. We are evaluating the requirements of this amended measurement and classification of financial instruments guidance and the potential impact on our financial position, results of operations, and cash flows.

In February 2016, the FASB issued new guidance that requires lessees to recognize leases, including operating leases, on the lessee’s balance sheet, unless a lease is considered a short-term lease. The new guidance also requires entities to make new judgments to identify leases. The new guidance, which replaces the current lease guidance, is effective for annual and interim reporting periods beginning after December 15, 2018 for public business entities. For private companies and emerging growth companies, this guidance is effective for annual reporting periods beginning after December 15, 2019 and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted for all entities. We do not expect the adoption of this new guidance to have a significant impact on our financial position, results of operations, or cash flows.

In June 2016, the FASB issued a new standard that will require timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The guidance will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better form their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. Organizations will continue to use judgment to determine which loss estimation method is appropriate for their circumstances. Additionally, the guidance requires enhanced disclosures to help investors and other financial statement users better understand significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. These disclosures include qualitative and quantitative requirements that provide additional information about the amounts recorded in the financial statements. Finally, the guidance amends the accounting for credit losses on available-for-sale fixed income securities and purchased financial assets with credit deterioration. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019 for public business entities that are SEC filers. For private companies and emerging growth companies, this guidance is effective for annual reporting periods beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021. Early adoption is permitted for all entities as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are evaluating the impact this new guidance will have on our financial position, results of operations, and cash flows.

In August and November 2016, the FASB issued amended guidance on the presentation and classification of various items in the Statement of Cash Flows. The amendments address specific cash flow issues, including debt prepayments and contingent consideration payments made after a business combination. The amended guidance also requires the Statement of Cash Flows to explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Currently, the Statement of Cash Flows only explains the change in cash and cash equivalents. The amended guidance is effective for annual and interim reporting periods beginning after December 15, 2017 for public business entities. For private companies and emerging growth companies, this guidance is effective for annual reporting periods beginning after December 15, 2018 and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The amendments are to be applied using a retrospective transition method to each period presented. The adoption of this amended guidance will not have an impact on our financial position or results of operations. We are evaluating the impact this amended guidance will have on our Statement of Cash Flows.

In March 2017, the FASB issued amended guidance to shorten the amortization period of premiums on certain purchased callable fixed income securities to the earliest call date. The amended guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. For private companies and emerging growth companies, this amended guidance is effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity should apply the amendments on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. We are evaluating the requirements of this guidance and the potential impact to our financial position, results of operations, and cash flows.

Investments

12 Months Ended

Dec. 31, 2017

Marketable Securities [Abstract]

Investments

5. Investments

The amortized cost and estimated fair value of investment securities as of December 31, 2017 and 2016 were as follows:

	December 31, 2017
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Fixed income securities:
U.S. Government and agencies	$	9,531	$	175	$	(57	)	$	9,649
Obligations of states and political subdivisions		81,741		1,171		(317	)		82,595
Corporate securities		88,474		1,197		(220	)		89,451
Residential mortgage-backed securities		28,557		124		(157	)		28,524
Commercial mortgage-backed securities		11,228		61		(119	)		11,170
Asset-backed securities		15,447		10		(88	)		15,369
Total fixed income securities		234,978		2,738		(958	)		236,758

Equity securities:
Basic materials		768		124		—			892
Communications		3,027		1,449		(154	)		4,322
Consumer, cyclical		5,303		4,156		(120	)		9,339
Consumer, non-cyclical		7,090		3,940		(125	)		10,905
Energy		2,003		272		(44	)		2,231
Financial		2,007		410		—			2,417
Industrial		5,038		4,167		—			9,205
Technology		3,792		4,668		(210	)		8,250
Total equity securities		29,028		19,186		(653	)		47,561
Total investments	$	264,006	$	21,924	$	(1,611	)	$	284,319

	December 31, 2016
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Fixed income securities:
U.S. Government and agencies	$	5,834	$	260	$	(44	)	$	6,050
Obligations of states and political subdivisions		68,915		882		(401	)		69,396
Corporate securities		50,610		1,028		(468	)		51,170
Residential mortgage-backed securities		22,750		102		(215	)		22,637
Commercial mortgage-backed securities		8,033		104		(41	)		8,096
Asset-backed securities		4,118		17		(14	)		4,121
Total fixed income securities		160,260		2,393		(1,183	)		161,470

Equity securities:
Basic materials		90		13		(1	)		102
Communications		1,307		1,601		(81	)		2,827
Consumer, cyclical		1,665		3,646		(50	)		5,261
Consumer, non-cyclical		2,015		2,411		(208	)		4,218
Energy		1,053		234		—			1,287
Financial		314		277		—			591
Industrial		2,251		2,766		—			5,017
Technology		2,816		3,855		(57	)		6,614
Total equity securities		11,511		14,803		(397	)		25,917
Total investments	$	171,771	$	17,196	$	(1,580	)	$	187,387

The amortized cost and estimated fair value of fixed income securities by contractual maturity are shown below. Actual maturities could differ from contractual maturities because issuers of the securities may have the right to call or prepay certain obligations, which may or may not include call or prepayment penalties.

	December 31, 2017
	Amortized Cost		Fair Value
Due to mature:
One year or less	$	12,761	$	12,766
After one year through five years		86,830		87,642
After five years through ten years		69,586		70,680
After ten years		10,569		10,607
Mortgage / asset-backed securities		55,232		55,063
Total fixed income securities	$	234,978	$	236,758

	December 31, 2016
	Amortized Cost		Fair Value
Due to mature:
One year or less	$	10,935	$	11,069
After one year through five years		45,904		46,891
After five years through ten years		55,430		55,619
After ten years		13,090		13,037
Mortgage / asset-backed securities		34,901		34,854
Total fixed income securities	$	160,260	$	161,470

Fixed income securities with a fair value of $3,493 at December 31, 2017 and $3,530 at December 31, 2016 were deposited with various state regulatory agencies as required by law. The Company has not pledged any assets to secure any obligations.

The investment category and duration of the Company’s gross unrealized losses on fixed income securities and equity securities were as follows:

	December 31, 2017
	Less than 12 Months					Greater than 12 months					Total
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
Fixed income securities:
U.S. Government and agencies	$	6,442	$	(54	)	$	497	$	(3	)	$	6,939	$	(57	)
Obligations of states and political subdivisions		28,219		(251	)		3,593		(66	)		31,812		(317	)
Corporate securities		39,025		(201	)		1,195		(19	)		40,220		(220	)
Residential mortgage-backed securities		7,573		(40	)		7,248		(117	)		14,821		(157	)
Commercial mortgage-backed securities		4,652		(64	)		1,643		(55	)		6,295		(119	)
Asset-backed securities		13,386		(80	)		781		(8	)		14,167		(88	)
Total fixed income securities		99,297		(690	)		14,957		(268	)		114,254		(958	)

Equity securities:
Communications		840		(48	)		107		(106	)		947		(154	)
Consumer, cyclical		898		(116	)		214		(4	)		1,112		(120	)
Consumer, non-cyclical		1,894		(125	)		—		—			1,894		(125	)
Energy		243		(44	)		—		—			243		(44	)
Technology		634		(120	)		152		(90	)		786		(210	)
Total equity securities		4,509		(453	)		473		(200	)		4,982		(653	)
Total investments	$	103,806	$	(1,143	)	$	15,430	$	(468	)	$	119,236	$	(1,611	)

	December 31, 2016
	Less than 12 Months					Greater than 12 months					Total
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
Fixed income securities:
U.S. Government and agencies	$	2,750	$	(44	)	$	—	$	—		$	2,750	$	(44	)
Obligations of states and political subdivisions		16,559		(396	)		245		(5	)		16,804		(401	)
Corporate securities		13,479		(175	)		2,006		(293	)		15,485		(468	)
Residential mortgage-backed securities		15,692		(215	)		—		—			15,692		(215	)
Commercial mortgage-backed securities		2,513		(41	)		—		—			2,513		(41	)
Asset-backed securities		2,291		(14	)		—		—			2,291		(14	)
Total fixed income securities		53,284		(885	)		2,251		(298	)		55,535		(1,183	)

Equity securities:
Basic materials		32		(1	)		—		—			32		(1	)
Communications		167		(81	)		—		—			167		(81	)
Consumer, cyclical		63		(5	)		174		(45	)		237		(50	)
Consumer, non-cyclical		239		(208	)		—		—			239		(208	)
Technology		543		(57	)		—		—			543		(57	)
Total equity securities		1,044		(352	)		174		(45	)		1,218		(397	)
Total investments	$	54,328	$	(1,237	)	$	2,425	$	(343	)	$	56,753	$	(1,580	)

Investments with unrealized losses are categorized with a duration of greater than 12 months when all positions of a security have continually been in a loss position for at least 12 months.

We frequently review our investment portfolio for declines in fair value. Our process for identifying declines in the fair value of investments that are other than temporary involves consideration of several factors. These factors include (i) the time period in which there has been a significant decline in value, (ii) an analysis of the liquidity, business prospects, and overall financial condition of the issuer, (iii) the significance of the decline, and (iv) our intent and ability to hold the investment for a sufficient period of time for the value to recover. When our analysis of the above factors results in the conclusion that declines in fair values are other than temporary, the cost of the securities is written down to fair value and the previously unrealized loss is therefore reflected as a realized capital loss on investment.

The Company recorded impairments of $330 in the year ended December 31, 2017. The Company did not record any impairments in 2016 and recorded $139 of impairments in 2015.

As of December 31, 2017, we held 196 fixed income securities with unrealized losses. As of December 31, 2016, we held 129 fixed income securities with unrealized losses. In conjunction with our outside investment advisors, we analyzed the credit ratings of the securities as well as the historical monthly-amortized cost to fair value ratio of securities in an unrealized loss position. This analysis yielded no fixed income securities that had fair values less than 80% of amortized cost for the preceding 12-month period.

Net investment income consisted of the following:

	Year Ended December 31,
	2017		2016		2015
Fixed income securities	$	6,067	$	4,709	$	4,420
Equity securities		650		376		368
Real estate		352		311		293
Cash and cash equivalents		—		64		98
Total gross investment income		7,069		5,460		5,179
Investment expenses		2,038		1,816		1,608
Net investment income	$	5,031	$	3,644	$	3,571

Net realized capital gain on investments consisted of the following:

	Year Ended December 31,
	2017			2016			2015
Gross realized gains	$	3,615		$	6,098		$	1,328
Gross realized losses, excluding other-than-temporary impairment losses		(288	)		(417	)		(366	)
Other-than-temporary impairment losses		(330	)		—			(139	)
Net realized capital gain on investments	$	2,997		$	5,681		$	823

Fair Value Measurements

12 Months Ended

Dec. 31, 2017

Investments, All Other Investments [Abstract]

Fair Value Measurements

6. Fair Value Measurements

We maximize the use of observable inputs in our valuation techniques and apply unobservable inputs only to the extent that observable inputs are unavailable. The largest class of assets and liabilities carried at fair value by the Company at December 31, 2017 and 2016 were fixed income securities.

Prices provided by independent pricing services and independent broker quotes can vary widely, even for the same security.

Our available-for-sale investments are comprised of a variety of different securities, which are classified into levels based on the valuation technique and inputs used in their valuation. The valuation of cash equivalents and equity securities are generally based on Level I inputs, which use the market-approach valuation technique. The valuation of our fixed income securities generally incorporates significant Level II inputs using the market and income approach techniques. We may assign a lower level to inputs typically considered to be Level II based on our assessment of liquidity and relative level of uncertainty surrounding inputs. There were no assets or liabilities classified at Level III at December 31, 2017 or 2016.

The following tables set forth our assets that are measured on a recurring basis by the level within the fair value hierarchy in which fair value measurements fall:

	December 31, 2017
	Total		Level I		Level II		Level III
Fixed income securities:
U.S. Government and agencies	$	9,649	$	—	$	9,649	$	—
Obligations of states and political subdivisions		82,595		—		82,595		—
Corporate securities		89,451		—		89,451		—
Residential mortgage-backed securities		28,524		—		28,524		—
Commercial mortgage-backed securities		11,170		—		11,170		—
Asset-backed securities		15,369		—		15,369		—
Total fixed income securities		236,758		—		236,758		—

Equity securities:
Basic materials		892		892		—		—
Communications		4,322		4,322		—		—
Consumer, cyclical		9,339		9,339		—		—
Consumer, non-cyclical		10,905		10,905		—		—
Energy		2,231		2,231		—		—
Financial		2,417		2,417		—		—
Industrial		9,205		9,205		—		—
Technology		8,250		8,250		—		—
Total equity securities		47,561		47,561		—		—

Cash and cash equivalents		27,594		27,594		—		—
Total assets at fair value	$	311,913	$	75,155	$	236,758	$	—

	December 31, 2016
	Total		Level I		Level II		Level III
Fixed income securities:
U.S. Government and agencies	$	6,050	$	—	$	6,050	$	—
Obligations of states and political subdivisions		69,396		—		69,396		—
Corporate securities		51,170		—		51,170		—
Residential mortgage-backed securities		22,637		—		22,637		—
Commercial mortgage-backed securities		8,096		—		8,096		—
Asset-backed securities		4,121		—		4,121		—
Total fixed income securities		161,470		—		161,470		—

Equity securities:
Basic materials		102		102		—		—
Communications		2,827		2,827		—		—
Consumer, cyclical		5,261		5,261		—		—
Consumer, non-cyclical		4,218		4,218		—		—
Energy		1,287		1,287		—		—
Financial		591		591		—		—
Industrial		5,017		5,017		—		—
Technology		6,614		6,614		—		—
Total equity securities		25,917		25,917		—		—

Cash and cash equivalents		18,318		18,318		—		—
Total assets at fair value	$	205,705	$	44,235	$	161,470	$	—

There were no liabilities measured at fair value on a recurring basis at December 31, 2017 or 2016.

Reinsurance

12 Months Ended

Dec. 31, 2017

Reinsurance Disclosures [Abstract]

Reinsurance

7. Reinsurance

The Company will assume and cede certain premiums and losses to and from various companies and associations under various reinsurance agreements. The Company seeks to limit the maximum net loss that can arise from large risks or risks in concentrated areas of exposure through use of these agreements, either on an automatic basis under general reinsurance contracts known as treaties or by negotiation on substantial individual risks.

Reinsurance contracts do not relieve the Company from its obligation to policyholders. Additionally, failure of reinsurers to honor their obligations could result in significant losses to us. There can be no assurance that reinsurance will continue to be available to us at the same extent, and at the same cost, as it has in the past. The Company may choose in the future to reevaluate the use of reinsurance to increase or decrease the amounts of risk ceded to reinsurers.

As a group at December 31, 2017, the Company retained the first $10,000 of weather related losses from catastrophe events and had reinsurance under various reinsurance agreements up to $74,600 in excess of its $10,000 retained risk. These reinsurance risk limits will remain in effect for 2018. Prior to January 1, 2017, the Company collectively retained the first $5,000 of weather related losses.

The Company actively monitors and evaluates the financial condition of the reinsurers and develops estimates of the uncollectible amounts due from reinsurers. Such estimates are made based on periodic evaluation of balances due from reinsurers, judgments regarding reinsurers’ solvency, known disputes, reporting characteristics of the underlying reinsured business, historical experience, current economic conditions, and the state of reinsurer relations in general. Collection risk is mitigated from reinsurers by entering into reinsurance arrangements only with reinsurers that have strong credit ratings and statutory surplus above certain levels. The Company’s largest reinsurance recoverables on paid and unpaid losses were due from reinsurance companies with A.M. Best ratings of A or higher.

A reconciliation of direct to net premiums on both a written and an earned basis is as follows:

	2017						2016						2015
	Premiums Written			Premiums Earned			Premiums Written			Premiums Earned			Premiums Written			Premiums Earned
Direct premium	$	195,238		$	189,418		$	180,870		$	176,958		$	172,775		$	169,222
Assumed premium		6,709			6,711			6,591			6,546			3,729			3,690
Ceded premium		(16,665	)		(16,665	)		(30,748	)		(30,748	)		(33,439	)		(33,439	)
Net premiums	$	185,282		$	179,464		$	156,713		$	152,756		$	143,065		$	139,473

Percentage of assumed premium earned to net premium earned					3.7%						4.3%						2.6%

A reconciliation of direct to net losses and loss adjustment expenses is as follows:

	2017			2016			2015
Direct losses and loss adjustment expenses	$	124,117		$	146,391		$	89,242
Assumed losses and loss adjustment expenses		6,177			4,947			3,023
Ceded losses and loss adjustment expenses		(7,583	)		(32,830	)		(8,389	)
Net losses and loss adjustment expenses	$	122,711		$	118,508		$	83,876

If 100% of our ceded reinsurance would be cancelled as of December 31, 2017, no ceded commissions would need to be returned to the reinsurers. Reinsurance contracts are typically effective from January 1 through December 31 each year.

Deferred Policy Acquisition Costs

12 Months Ended

Dec. 31, 2017

Deferred Policy Acquisition Costs Disclosures [Abstract]

Deferred Policy Acquisition Costs

8. Deferred Policy Acquisition Costs

Activity concerning our deferred policy acquisition costs was as follows:

	Year Ended December 31,
	2017			2016			2015
Balance, beginning of year	$	8,942		$	8,444		$	7,240
Deferral of policy acquisition costs		27,667			20,921			19,825
Amortization of deferred policy acquisition costs		(27,750	)		(20,423	)		(18,621	)
Balance, end of year	$	8,859		$	8,942		$	8,444

Unpaid Losses and Loss Adjustment Expenses

12 Months Ended

Dec. 31, 2017

Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]

Unpaid Losses and Loss Adjustment Expenses

9. Unpaid Losses and Loss Adjustment Expenses

Activity in the liability for unpaid losses and loss adjustment expenses is summarized as follows:

	Year Ended December 31,
	2017			2016			2015
Balance at beginning of year:
Liability for unpaid losses and loss adjustment expenses	$	59,632		$	45,342		$	50,518
Reinsurance recoverables on losses		7,192			5,109			5,676
Net balance at beginning of year		52,440			40,233			44,842

Incurred related to:
Current year		132,812			123,264			92,764
Prior years		(10,101	)		(4,756	)		(8,888	)
Total Incurred		122,711			118,508			83,876

Paid related to:
Current year		104,769			90,772			70,290
Prior years		28,620			15,529			18,195
Total paid		133,389			106,301			88,485

Balance at end of year:
Liability for unpaid losses and loss adjustment expenses		45,890			59,632			45,342
Reinsurance recoverables on losses		4,128			7,192			5,109
Net balance at end of year	$	41,762		$	52,440		$	40,233

The prior years’ provision for unpaid losses and loss adjustment expenses decreased by $10,101, $4,756, and $8,888 during 2017, 2016, and 2015, respectively. The decrease is generally the result of ongoing analysis of recent loss development trends. As additional information becomes known regarding individual claims, original estimates are increased or decreased accordingly.

The following tables present information, organized by our primary operating segments, about incurred and paid claims development as of December 31, 2017, net of reinsurance, as well as cumulative claim frequency and the total of IBNR reserves plus expected development on reported claims. The cumulative number of reported claims represents open claims, claims closed with payment, and claims closed without payment. It does not include an estimated amount for unreported claims. The number of claims is measured by claim event (such as a car accident or storm damage) and an individual claim event may result in more than one reported claim (such as a car accident with both property and liability damages). The Company considers a claim that does not result in a liability as a claim closed without payment. The tables include unaudited information about incurred and paid claims development for the years ended December 31, 2008 through 2015, which we present as supplementary information.

Private Passenger Auto	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	26,058	$	23,877	$	24,140	$	24,248	$	23,215	$	23,196	$	23,040	$	22,979	$	22,975	$	22,953	$	—		9,945
2009		—		29,397		27,749		26,460		25,813		26,137		25,910		25,420		25,409		25,273		42		11,359
2010		—		—		26,090		23,801		23,102		23,325		23,265		23,271		23,249		23,123		—		11,518
2011		—		—		—		25,552		24,126		25,220		24,409		24,209		23,967		23,814		32		11,480
2012		—		—		—		—		26,962		24,787		24,323		24,098		24,133		23,298		65		9,718
2013		—		—		—		—		—		29,079		27,840		27,363		27,334		26,014		93		10,819
2014		—		—		—		—		—		—		32,548		31,349		30,427		29,099		396		11,733
2015		—		—		—		—		—		—		—		32,438		31,532		30,461		320		11,658
2016		—		—		—		—		—		—		—		—		40,227		39,260		918		14,203
2017		—		—		—		—		—		—		—		—		—		40,779		2,232		12,738
																		Total	$	284,074

Private Passenger Auto	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	17,152	$	20,367	$	22,214	$	22,484	$	22,790	$	22,799	$	22,883	$	22,926	$	22,933	$	22,952
2009		—		18,203		21,880		24,105		24,412		24,784		24,829		24,918		25,103		25,131
2010		—		—		18,100		21,491		21,633		22,844		22,810		22,938		23,063		23,123
2011		—		—		—		19,116		22,161		22,325		23,024		23,339		23,583		23,732
2012		—		—		—		—		18,681		21,434		21,888		22,640		22,726		23,073
2013		—		—		—		—		—		20,077		23,576		24,765		24,918		25,718
2014		—		—		—		—		—		—		22,744		25,727		27,076		27,443
2015		—		—		—		—		—		—		—		23,401		27,171		28,933
2016		—		—		—		—		—		—		—		—		29,009		35,845
2017		—		—		—		—		—		—		—		—		—		31,031
Total																			$	266,981
All outstanding liabilities prior to 2008, net of reinsurance																				22
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	17,115

Non- Standard Auto	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	11,284	$	11,029	$	10,907	$	10,895	$	10,902	$	10,901	$	10,914	$	10,896	$	10,898	$	10,898	$	—		2,836
2009		—		13,269		12,790		12,702		12,655		12,604		12,586		12,584		12,584		12,584		—		3,250
2010		—		—		8,462		8,536		8,442		8,411		8,410		8,400		8,400		8,402		—		2,092
2011		—		—		—		8,129		8,173		8,178		8,191		8,168		8,168		8,168		—		1,939
2012		—		—		—		—		8,749		8,491		8,369		8,361		8,302		8,312		—		2,045
2013		—		—		—		—		—		11,063		10,823		10,800		10,804		10,843		10		2,596
2014		—		—		—		—		—		—		7,297		7,619		7,591		7,577		17		1,760
2015		—		—		—		—		—		—		—		9,727		9,806		9,655		37		1,792
2016		—		—		—		—		—		—		—		—		9,967		10,048		126		1,709
2017		—		—		—		—		—		—		—		—		—		8,722		434		1,372
																Total			$	95,209

Non-Standard Auto	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	6,123	$	9,878	$	10,680	$	10,852	$	10,867	$	10,901	$	10,899	$	10,896	$	10,898	$	10,898
2009		—		7,356		11,621		12,495		12,624		12,602		12,584		12,584		12,584		12,584
2010		—		—		4,788		7,792		8,332		8,411		8,410		8,400		8,400		8,402
2011		—		—		—		4,457		7,445		7,984		8,146		8,168		8,168		8,168
2012		—		—		—		—		4,377		7,522		7,983		8,276		8,302		8,312
2013		—		—		—		—		—		6,320		9,675		10,508		10,717		10,805
2014		—		—		—		—		—		—		3,733		6,707		7,423		7,521
2015		—		—		—		—		—		—		—		5,335		8,685		9,479
2016		—		—		—		—		—		—		—		—		5,409		8,882
2017		—		—		—		—		—		—		—		—		—		4,348
																		Total	$	89,399
All outstanding liabilities prior to 2008, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	5,810

Home and Farm	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	20,151	$	19,591	$	19,913	$	19,528	$	19,386	$	19,430	$	19,138	$	19,071	$	19,071	$	19,072	$	—		4,544
2009		—		16,584		15,797		15,657		15,577		16,065		16,074		16,001		16,001		16,001		—		4,010
2010		—		—		23,477		23,007		22,454		22,209		22,198		22,202		22,190		22,190		—		5,321
2011		—		—		—		31,948		32,104		32,113		31,771		31,684		31,388		31,306		2		5,851
2012		—		—		—		—		25,179		24,439		24,320		24,091		24,081		24,079		3		3,607
2013		—		—		—		—		—		29,976		29,217		28,531		28,315		28,286		168		4,180
2014		—		—		—		—		—		—		36,663		36,001		35,770		35,589		67		5,229
2015		—		—		—		—		—		—		—		32,789		31,818		31,297		222		3,908
2016		—		—		—		—		—		—		—		—		45,825		44,510		225		6,244
2017		—		—		—		—		—		—		—		—		—		42,110		1,707		4,521
																		Total	$	294,440

Home and Farm	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	16,353	$	18,677	$	18,975	$	19,302	$	19,075	$	19,077	$	19,089	$	19,071	$	19,071	$	19,072
2009		—		12,657		14,654		14,904		15,436		15,935		15,960		16,000		16,001		16,001
2010		—		—		19,902		21,940		21,955		22,068		22,117		22,154		22,190		22,190
2011		—		—		—		29,399		33,019		31,126		31,460		31,702		31,277		31,304
2012		—		—		—		—		21,761		23,863		24,029		24,168		24,075		24,076
2013		—		—		—		—		—		23,354		26,934		27,183		27,221		27,456
2014		—		—		—		—		—		—		32,207		35,199		35,219		35,371
2015		—		—		—		—		—		—		—		27,204		30,164		30,350
2016		—		—		—		—		—		—		—		—		37,656		44,942
2017		—		—		—		—		—		—		—		—		—		34,657
																		Total	$	285,419
All outstanding liabilities prior to 2008, net of reinsurance																				40
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	9,061

Crop	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	20,534	$	20,868	$	22,257	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	—		2,962
2009		—		17,517		15,450		15,450		15,450		15,450		15,450		15,450		15,450		15,450		—		2,367
2010		—		—		20,742		20,717		20,717		20,717		20,717		20,717		20,717		20,717		—		2,108
2011		—		—		—		55,094		54,953		59,651		59,651		59,651		59,651		59,651		—		3,211
2012		—		—		—		—		13,546		13,676		13,673		13,673		13,673		13,673		—		2,137
2013		—		—		—		—		—		40,976		39,665		39,665		39,665		39,665		—		2,097
2014		—		—		—		—		—		—		22,686		20,333		20,333		20,333		—		2,268
2015		—		—		—		—		—		—		—		13,813		13,849		13,849		—		2,427
2016		—		—		—		—		—		—		—		—		20,209		19,582		2		2,803
2017		—		—		—		—		—		—		—		—		—		33,733		20		2,831
																		Total	$	259,594

Crop	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	19,098	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941
2009		—		13,462		15,450		15,450		15,450		15,450		15,450		15,450		15,450		15,450
2010		—		—		19,678		20,717		20,717		20,717		20,717		20,717		20,717		20,717
2011		—		—		—		57,741		59,651		59,651		59,651		59,651		59,651		59,651
2012		—		—		—		—		13,078		13,673		13,673		13,673		13,673		13,673
2013		—		—		—		—		—		35,511		39,665		39,665		39,665		39,665
2014		—		—		—		—		—		—		17,788		20,333		20,333		20,333
2015		—		—		—		—		—		—		—		12,866		13,849		13,849
2016		—		—		—		—		—		—		—		—		16,444		19,487
2017		—		—		—		—		—		—		—		—		—		32,809
																		Total	$	258,575
All outstanding liabilities prior to 2008, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	1,019

The following table presents a reconciliation of the net incurred and paid claims development tables to the liability for unpaid losses and loss adjustment expenses in our Consolidated Balance Sheet:

	December 31, 2017
Net outstanding liabilities:
Private passenger auto	$	17,115
Non-standard auto		5,810
Home and farm		9,061
Crop		1,019
All other		8,757
		41,762
Reinsurance ceded:
Private passenger auto		690
Non-standard auto		—
Home and farm		1,449
Crop		133
All other		1,856
		4,128

Gross liability for unpaid losses and loss adjustment expenses	$	45,890

The following table presents required supplementary information about average historical claims duration as of December 31, 2017:

	Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
Years	1		2		3		4		5		6		7		8		9		10
Private Passenger Auto		53.7%		21.7%		11.7%		6.3%		2.7%		1.7%		1.0%		0.4%		0.5%		0.1%
Non-Standard Auto		75.1%		20.8%		3.2%		0.7%		0.2%		—%		—%		—%		—%		—%
Home and Farm		73.3%		8.4%		10.6%		2.5%		2.1%		1.2%		0.6%		0.2%		0.3%		0.1%
Crop		93.4%		4.5%		2.1%		—%		—%		—%		—%		—%		—%		—%

Property and Equipment

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property and Equipment

10. Property and Equipment

Property and equipment consisted of the following:

	December 31,
	2017			2016			Estimated Useful Life
Cost:
Real estate	$	10,633		$	9,578		10 - 31 years
Electronic data processing equipment		1,288			1,637		5-7 years
Furniture and fixtures		3,511			3,762		5-7 years
Automobiles		1,595			1,488		2-3 years
Gross cost		17,027			16,465

Accumulated depreciation		(11,150	)		(11,646	)
Total property and equipment, net	$	5,877		$	4,819

Depreciation expense was $500, $441, and $523 during the years ended December 31, 2017, 2016 and 2015, respectively.

Related Party Transactions

12 Months Ended

Dec. 31, 2017

Related Party Transactions

11. Related Party Transactions

We were organized by the NDFB to provide insurance protection for its members. We have a royalty agreement with the NDFB that recognizes the use of their trademark and provides royalties to the NDFB based on the premiums written on Nodak Insurance’s insurance policies. Royalties paid to the NDFB were $1,289, $1,258 and $1,230 for the years ended December 31, 2017, 2016 and 2015, respectively. Royalty amounts payable of $99 and $96 were accrued as a liability to the NDFB at December 31, 2017 and 2016, respectively.

The following table illustrates the impact of including Battle Creek in our Consolidated Balance Sheets prior to intercompany eliminations:

	December 31,
	2017			2016
Assets:
Cash and cash equivalents (overdraft)	$	(726	)	$	124
Investments		4,364			4,290
Premiums and agents’ balances receivable		4,055			2,841
Reinsurance recoverables ⁽¹⁾		20,932			19,299
Accrued investment income		29			31
Deferred income tax asset, net		389			915
Property and equipment		370			331
Other assets		54			55
Total assets	$	29,467		$	27,886

Liabilities:
Unpaid losses and loss adjustment expenses	$	7,995		$	8,917
Unearned premiums		12,937			10,382
Notes payable ⁽¹⁾		3,000			3,000
Reinsurance payable ⁽¹⁾		965			992
Accrued expenses and other liabilities		1,392			1,073
Total liabilities		26,289			24,364

Equity:
Non-controlling interest		3,178			3,522
Total equity		3,178			3,522

Total liabilities and equity	$	29,467		$	27,886

(1) Amount eliminated in consolidation.

Total statutory revenues and expenses of Battle Creek after intercompany eliminations, which is limited to net investment income and certain miscellaneous other income and expenses, were $153 and $0 during the year ended December 31, 2017, $174 and $0 during the year ended December 31, 2016, and $129 and $0 during the year ended December 31, 2015.

Benefit Plans

12 Months Ended

Dec. 31, 2017

Benefit Plans

12. Benefit Plans

The Company sponsors a money purchase plan that covers all eligible employees. Plan costs are funded annually as they are earned. The Company’s contributions expense to the money purchase plan totaled $854, $762, and $701 for 2017, 2016 and 2015, respectively.

The Company also sponsors a 401(k) plan with an automatic contribution to all eligible employees and a matching contribution for eligible employees of 50% up to 3% of eligible compensation. The Company’s contributions expense to the 401(k) plan totaled $411, $422, and $390 for 2017, 2016 and 2015, respectively. All fees associated with both plans are deducted from the eligible employee accounts.

Deferred Compensation Plan

Effective April 28, 2016, the Board of Directors authorized a non-qualified deferred compensation plan covering key executives of the Company as designated by the Board of Directors. The Company’s policy is to fund the plan in a given calendar year by amounts that exceed the maximum contribution allowed by the Employee Retirement Income Security Act (“ERISA”), beginning in 2017. Funds deposited were $138 for the year ended December 31, 2017.

Employee Stock Ownership Plan

The Company has established an Employee Stock Ownership Plan (the “ESOP”). The ESOP is intended to be an employee stock ownership plan within the meaning of Internal Revenue Code Section 4975(e)(7) and will invest primarily in common stock of the Company.

In connection with our initial public offering, Nodak Insurance loaned $2,400 to the ESOP’s related trust (the “ESOP Trust”). The ESOP loan will be for a period of ten years and bears interest at the long-term Applicable Federal Rate effective on the closing date of the offering (2.79% annually). The ESOP Trust used the proceeds of the loan to purchase shares in our initial public offering, which results in the ESOP Trust owning approximately 1.0% of the Company’s authorized shares. The ESOP has purchased the shares for investment and not for resale.

The shares purchased by the ESOP Trust in the offering are held in a suspense account as collateral for the ESOP loan. The shares held in the ESOP’s suspense account are not considered outstanding for earnings per share purposes. Nodak Insurance will make semi-annual cash contributions to the ESOP in amounts no smaller than the amounts required for the ESOP Trust to make its loan payments to Nodak Insurance. While the ESOP makes two loan payments per year, a pre-determined portion of the shares will be released from the suspense account and allocated to participant accounts at the end of the calendar year. This release and allocation will occur on an annual basis over the ten-year term of the ESOP loan. Nodak Insurance will have a lien on the shares of common stock of the Company held by the ESOP to secure repayment of the loan from the ESOP to Nodak Insurance. If the ESOP is terminated as a result of a change in control of the Company, the ESOP may be required to pay the costs of terminating the plan.

It is anticipated that the only assets held by the ESOP will be shares of the Company’s common stock. Participants in the ESOP cannot direct the investment of any assets allocated to their accounts. The initial ESOP participants are employees of Nodak Insurance. The employees of Primero will not participate in the ESOP.

Each employee of Nodak Insurance will automatically become a participant in the ESOP if such employee is at least 21 years old, has completed a minimum of one thousand hours of service with Nodak Insurance, and has completed an Eligibility Computation Period. Employees are not permitted to make any contributions to the ESOP. Participants in the ESOP will receive annual reports from the Company showing the number of shares of common stock of the Company allocated to the participant’s account and the market value of those shares. The shares are allocated to participants based on compensation as provided for in the Plan.

In connection with the initial public offering, the Company created a contra-equity account on the Company’s consolidated balance sheet equal to the ESOP’s basis in the shares. The basis of those shares was set at $10.00 per share as part of the initial public offering. As shares are released from the ESOP suspense account, the contra-equity account will be credited, which shall reduce the impact of the contra-equity account on the Company’s Consolidated Balance Sheet. The Company shall record a compensation expense related to the shares released, which compensation expense is equal to the number of shares released from the suspense account multiplied by the average market value of the Company’s stock during the period.

The Company recognized compensation expense of $401 for the year ended December 31, 2017. At the end of 2017, 24,315 ESOP shares were released and allocated to participants, with a remainder of 215,685 ESOP shares in suspense at December 31, 2017. Using the Company’s year-end market price of $16.98, the fair value of the unearned ESOP shares was $3,662 at December 31, 2017.

Line of Credit

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Line of Credit

13. Line of Credit

Nodak Insurance has a $3,000 line of credit with Wells Fargo Bank, N.A., of which there were no outstanding amounts as of December 31, 2017 or 2016. This line of credit is scheduled to expire on November 30, 2018.

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes

14. Income Taxes

The components of our provision for income tax expense were as follows:

	Year Ended December 31,
	2017			2016			2015
Current	$	8,461		$	1,564		$	7,910
Deferred		(2,067	)		(85	)		378
Total provision	$	6,394		$	1,479		$	8,288

The provision for income taxes differs from the amount that would be computed by applying the statutory federal rate to income before provision for income taxes as a result of the following:

	Year Ended December 31,
	2017			2016			2015
Income before income taxes	$	22,006		$	6,117		$	25,873

Expected provision for federal income taxes	$	7,702		$	2,141		$	9,067
Permanent differences		(736	)		(670	)		(111	)
Change in valuation allowance		(394	)		(62	)
Stock conversion and IPO expenses		568			—			—
Impact of effective tax rate change on deferred income tax assets and liabilities		(1,274	)		—			—
Other		528			70			(668	)
Total provision	$	6,394		$	1,479		$	8,288

Income tax expense for the year ended December 31, 2017 includes a reduction of $1,274 to current income tax expense due to a new corporate income tax rate for tax year 2018 and beyond, enacted on December 22, 2017. Accounting guidance requires that companies re-measure existing deferred income tax assets (including loss carryforwards) and liabilities when a change in tax rate occurs and record an offset for the net amount of the change as a component of income tax expense from continuing operations in the period of enactment. The guidance also requires any change to a previously recorded valuation allowance as a result of re-measuring existing temporary differences and loss carryforwards to be reflected as a component of income tax expense from continuing operations. The valuation allowance against certain deferred income tax assets decreased by $394 to $628 at December 31, 2017 from $1,022 at December 31, 2016.

The income tax effects of temporary differences that give rise to significant portions of our deferred income tax assets and deferred income tax liabilities, valued at the new effective tax rate of 21% at December 31, 2017, are as follows:

	December 31,
	2017			2016
Deferred income tax assets:
Unearned premium	$	2,657		$	4,023
Unpaid losses and loss adjustment expenses		251			563
Carryovers		1,040			1,810
Other		331			252
Total deferred income tax assets		4,279			6,648

Deferred income tax liabilities:
Deferred policy acquisition costs		1,860			3,129
Net unrealized gains		4,266			5,407
Other		64			5
Total deferred income tax liabilities		6,190			8,541

Net deferred income tax liability		(1,911	)		(1,893	)

Valuation allowance		(628	)		(1,022	)
Deferred income tax liability, net	$	(2,539	)	$	(2,915	)

At December 31, 2017 and 2016, we had no unrecognized tax benefits, no accrued interest and penalties, and no significant uncertain tax positions. No interest and penalties were recognized during the years ended December 31, 2017, 2016, or 2015.

At December 31, 2017 and 2016, the Company, other than Battle Creek, had no income tax related carryovers for net operating losses, alternative minimum tax credits, or capital losses. Battle Creek, which files its income tax returns on a stand-alone basis, had net operating loss carryovers of $4,951 and $5,159 at December 31, 2017 and 2016, respectively. The net operating loss carryforward expires beginning in 2021 through 2030. In 2016, a $247 capital loss carryover expired and none of the capital loss carryover was utilized against realized capital gains.

Operating Leases

12 Months Ended

Dec. 31, 2017

Leases, Operating [Abstract]

Operating Leases

15. Operating Leases

We leased facilities, equipment, and software under non-cancellable operating leases expiring at various times through November 2017. Expenses related to these leases were $68, $74 and $236 for the years ended December 31, 2017, 2016 and 2015, respectively.

As of December 31, 2017, we have no minimum future commitments under non-cancellable leases.

We also sub-lease a portion of our home office building under non-cancellable operating leases.

Contingencies

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Contingencies

16. Contingencies

We have been named as a defendant in various lawsuits relating to our insurance operations. Contingent liabilities arising from litigation, income taxes, and other matters are not considered to be material to our financial position.

The Company does not have any unrecorded or potential contingent liabilities or material commitments requiring the use of assets as of December 31, 2017 and 2016

Common Stock

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Common Stock

17. Common Stock

Changes in the number of common stock shares outstanding are as follows:

	Year Ended December 31,
	2017			2016		2015
Shares outstanding, beginning	—			n/a		n/a
Initial public offering		23,000,000			—		—
Shares repurchased related to employee stock ownership plan		(240,000	)		—		—
Shares repurchased		(446,671	)		—		—
Issuance related to ESOP		24,315			—		—
Shares outstanding, ending		22,337,644			n/a		n/a

Note: Shares were not available prior to the Company’s IPO in March 2017.

The Company is authorized to issue 25,000,000 shares of common stock, with a par value of $0.01. In addition, 5,000,000 shares of preferred stock, without par value, are authorized but have not been issued.

Stock Based Compensation

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock Based Compensation

18. Stock Based Compensation

At its 2017 Annual Shareholders’ Meeting, the NI Holdings 2017 Stock and Incentive Plan (the “Plan”) was approved by shareholders. The purpose of the Plan is to promote the interests of the Company and its shareholders by aiding the Company in attracting and retaining employees, officers, consultants, advisors, and non-employee directors capable of assuring the future success of the Company, to offer such persons incentives to put forth maximum efforts for the success of the Company’s business, to compensate such persons through various stock and cash-based arrangements, and to provide them with opportunities for stock ownership in the Company, thereby aligning the interests of such persons with the Company’s shareholders.

The Plan provides for the grant of nonqualified stock options, incentive stock options, restricted stock units (“RSUs”), stock appreciation rights, dividend equivalents, and performance share units (“PSUs”) to employees, officers, consultants, advisors, non-employee directors, and independent contractors designated by the Compensation Committee of the Board of Directors (the “Compensation Committee”). Awards made under the Plan are based upon, among other things, a participant’s level of responsibility and performance within the Company.

The total aggregate number of shares of common stock that awards may be issued under all awards made under the Plan shall not exceed 500,000 shares of common stock, subject to adjustments as provided in the Plan. No eligible participant may be granted more than 100,000 shares from any stock options, stock appreciation rights, or performance awards denominated in shares, in the aggregate in any calendar year, subject to adjustment in accordance with the Plan. The aggregate amount payable pursuant to all performance awards denominated in cash to any eligible person in any calendar year is limited to $1,000 in value. Directors who are not also employees of the Company may not be granted awards denominated in shares that exceed $100 in any calendar year.

On December 1, 2017, the Compensation Committee awarded RSUs to non-employee directors and select employees. RSUs are promises to issue actual shares of common stock at the end of a vesting period. The RSUs granted to employees under the Plan were based on salary and generally vest 20% per year over a five-year period, while RSUs granted to non-employee directors vest in 2018. RSU participants accumulate an unvested right to receive cash dividend equivalents during the restricted period and do not have voting rights during the restricted period.

The Company recognizes stock-based compensation costs based on the grant date fair value over the vesting period of the awards. Estimated forfeitures are included in the determination of compensation costs. No forfeitures are currently estimated.

A summary of the Company’s outstanding restricted stock units is presented below:

	Shares			Weighted-Average Grant-Date Fair Value
Shares outstanding at December 31, 2016		—		$	—
Grants		83,000			17.31
Vested		(17,500	)		17.31
Shares outstanding at December 31, 2017		65,500		$	17.31

The following table shows a summary of RSU activity:

	Year Ended December 31,
	2017			2016		2015
RSU compensation expense	$	423		$	—	$	—
Income tax benefit		(148	)		—		—
RSU compensation expense, net of income taxes	$	275		$	n/a	$	n/a

Total grant-date fair value of vested RSUs at end of period	$	303		$	n/a	$	n/a

Note: Share-based compensation was not available prior to the Company’s IPO in March 2017.

At December 31, 2017, there was $1,013 of unrecognized compensation cost related to outstanding RSUs. That cost is expected to be recognized over a weighted-average period of 1.06 years.

Earnings Per Share

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Earnings Per Share

19. Earnings Per Share

As described in Note 1, the conversion of the mutual company to a stock company resulted in the issuance of NI Holdings common shares on March 13, 2017. Earnings per share is computed by dividing net income available to common shareholders for the period by the weighted average number of common shares outstanding for the same period. The weighted average number of common shares outstanding was 22,512,401 for the year ended December 31, 2017. For the period prior to the date of the conversion, we assumed that the net common shares issued in the initial public offering of 22,760,000 shares were outstanding since January 1, 2017.

Unearned ESOP shares are not considered outstanding until they are released and allocated to plan participants. Unearned RSU shares are not considered outstanding until they are earned by award participants.

On May 23, 2017, our Board of Directors approved an authorization for the repurchase of up to $8 million of the Company’s outstanding common stock. We completed the repurchase of 446,671 shares of our common stock for $8,037 during the three months ended June 30, 2017, and reflected the cost of this treasury stock as a reduction of equity within our Consolidated Balance Sheet as of December 31, 2017.

The following table presents a reconciliation of the numerators and denominators we used in the basic and diluted per share computations for our common stock:

	Year Ended December 31,
	2017		2016		2015
Basic earnings per share:
Numerator:
Net income attributable to NI Holdings	$	15,991	$	4,551	$	17,456
Denominator:
Weighted average shares outstanding		22,512,401		n/a		n/a
Basic earnings per share	$	0.71	$	n/a	$	n/a

Diluted earnings per share:
Numerator:
Net income attributable to NI Holdings	$	15,991	$	4,551	$	17,456
Denominator:
Number of shares used in basic computation		22,512,401		n/a		n/a
Weighted average effect of dilutive securities
Add: Director and employee restricted stock units		228		n/a		n/a
Number of shares used in per share computations		22,512,629		n/a		n/a
Diluted earnings per share	$	0.71	$	n/a	$	n/a

Segment Information

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Segment Information

20. Segment Information

We have four primary reportable operating segments, which consist of private passenger auto insurance, non-standard auto insurance, home and farm insurance, and crop insurance. A fifth segment captures all other insurance coverages we sell, including commercial coverages and our assumed reinsurance lines of business. We operate only in the United States, and no single customer or agent provides 10 percent or more of our revenues. The following tables provide available information of these segments for the years ended December 31, 2017, 2016, and 2015. Prior years have been restated to reflect the change in segments. For presentation in these tables, “LAE” refers to loss adjustment expenses.

	Year Ended December 31, 2017
	Private Passenger Auto			Non- Standard Auto			Home and Farm			Crop			All Other			Total
Direct premiums earned	$	58,424		$	10,530		$	63,701		$	49,012		$	7,751		$	189,418
Assumed premiums earned		15			—			(17	)		2,524			4,189			6,711
Ceded premiums earned		(3,061	)		—			(5,289	)		(7,710	)		(605	)		(16,665	)
Net premiums earned		55,378			10,530			58,395			43,826			11,335			179,464

Direct losses and LAE		34,743			8,690			40,381			36,110			4,193			124,117
Assumed losses and LAE		279			—			—			1,654			4,244			6,177
Ceded losses and LAE		(271	)		—			(672	)		(5,322	)		(1,318	)		(7,583	)
Net losses and LAE		34,751			8,690			39,709			32,442			7,119			122,711

Gross margin		20,627			1,840			18,686			11,384			4,216			56,753

Underwriting and general expenses		16,888			3,057			18,186			4,425			1,867			44,423
Underwriting gain (loss)		3,739			(1,217	)		500			6,959			2,349			12,330

Fee and other income					1,087												1,648
					(130	)
Net investment income																	5,031
Net realized capital gain on investments																	2,997
Income before income taxes																	22,006
Income taxes																	6,394
Net income																	15,612
Net (loss) attributable to non-controlling interest																	(379	)
Net income attributable to NI Holdings, Inc.																$	15,991

Loss and LAE ratio		62.8%			82.5%			68.0%			74.0%			62.8%			68.4%
Expense ratio		30.5%			29.0%			31.1%			10.1%			16.5%			24.8%
Combined ratio		93.2%			111.6%			99.1%			84.1%			79.3%			93.1%


Balances at December 31, 2017:
Premiums receivable	$	15,430		$	1,196		$	7,856		$	—		$	1,150		$	25,632
Deferred policy acquisition costs		3,404			306			4,638			—			511			8,859
Reinsurance recoverables		690			—			1,449			133			1,856			4,128
Receivable from Federal Crop Insurance Corporation		—			—			—			10,501			—			10,501

Unpaid losses and LAE		17,805			5,810			10,510			1,152			10,613			45,890
Unearned premiums		24,442			1,762			32,691			—			4,367			63,262

	Year Ended December 31, 2016
	Private Passenger Auto			Non- Standard Auto			Home and Farm			Crop			All Other			Total
Direct premiums earned	$	51,535		$	10,671		$	58,445		$	48,876		$	7,431		$	176,958
Assumed premiums earned		2			—			1			2,691			3,852			6,546
Ceded premiums earned		(3,287	)		—			(8,203	)		(18,404	)		(854	)		(30,748	)
Net premiums earned		48,250			10,671			50,243			33,163			10,429			152,756

Direct losses and LAE		41,022			9,965			65,119			23,173			7,112			146,391
Assumed losses and LAE		316			—			634			766			3,231			4,947
Ceded losses and LAE		(3,446	)		—			(21,749	)		(4,570	)		(3,065	)		(32,830	)
Net losses and LAE		37,892			9,965			44,004			19,369			7,278			118,508

Gross margin		10,358			706			6,239			13,794			3,151			34,248

Underwriting and general expenses		13,953			2,921			15,821			4,525			1,902			39,122
Underwriting gain (loss)		(3,595	)		(2,215	)		(9,582	)		9,269			1,249			(4,874	)

Fee and other income					1,157												1,666
					(1,058	)
Net investment income																	3,644
Net realized capital gain on investments																	5,681
Income before income taxes																	6,117
Income taxes																	1,479
Net income																	4,638
Net income attributable to non-controlling interest																	87
Net income attributable to NI Holdings, Inc.																$	4,551

Loss and LAE ratio		78.5%			93.4%			87.6%			58.4%			69.8%			77.6%
Expense ratio		28.9%			27.4%			31.5%			13.6%			18.2%			25.6%
Combined ratio		107.5%			120.8%			119.1%			72.1%			88.0%			103.2%


Balances at December 31, 2016:
Premiums receivable	$	13,390		$	906		$	6,671		$	—		$	1,019		$	21,986
Deferred policy acquisition costs		3,412			232			4,998			—			300			8,942
Reinsurance recoverables		1,042			—			3,845			579			1,726			7,192
Receivable from Federal Crop Insurance Corporation		—			—			—			16,761			—			16,761

Unpaid losses and LAE		24,713			5,933			15,483			4,270			9,233			59,632
Unearned premiums		22,119			1,457			29,777			—			4,092			57,445

	Year Ended December 31, 2015
	Private Passenger Auto			Non- Standard Auto			Home and Farm			Crop			All Other			Total
Direct premiums earned	$	46,721		$	11,373		$	54,372		$	49,802		$	6,954		$	169,222
Assumed premiums earned		2			—			—			20			3,668			3,690
Ceded premiums earned		(2,738	)		—			(5,940	)		(24,109	)		(652	)		(33,439	)
Net premiums earned		43,985			11,373			48,432			25,713			9,970			139,473

Direct losses and LAE		30,303			9,954			34,501			13,198			1,286			89,242
Assumed losses and LAE		29			—			303			810			1,881			3,023
Ceded losses and LAE		(660	)		—			(3,923	)		(2,971	)		(835	)		(8,389	)
Net losses and LAE		29,672			9,954			30,881			11,037			2,332			83,876

Gross margin		14,313			1,419			17,551			14,676			7,638			55,597

Underwriting and general expenses		12,760			2,670			14,877			3,763			1,902			35,972
Underwriting gain (loss)		1,553			(1,251	)		2,674			10,913			5,736			19,625

Fee and other income					1,246												1,854
					(5	)
Net investment income																	3,571
Net realized capital gain on investments																	823
Income before income taxes																	25,873
Income taxes																	8,288
Net income																	17,585
Net income attributable to non-controlling interest																	129
Net income attributable to NI Holdings, Inc.																$	17,456

Loss and LAE ratio		67.5%			87.5%			63.8%			42.9%			23.4%			60.1%
Expense ratio		29.0%			23.5%			30.7%			14.6%			19.1%			25.8%
Combined ratio		96.5%			111.0%			94.5%			57.6%			42.5%			85.9%


Balances at December 31, 2015:
Premiums receivable	$	11,933		$	741		$	6,326		$	—		$	1,039		$	20,039
Deferred policy acquisition costs		3,129			219			4,790			—			306			8,444
Reinsurance recoverables		1,571			—			2,230			302			1,006			5,109
Receivable from Federal Crop Insurance Corporation		—			—			—			14,002			—			14,002

Unpaid losses and LAE		21,104			5,680			9,989			1,240			7,329			45,342
Unearned premiums		20,498			1,327			27,775			—			3,887			53,487

For purposes of evaluating profitability of the non-standard auto segment, management combines the policy fees paid by the insured with the underwriting gain or loss as its primary measure. As a result, these fees are allocated to the non-standard auto segment (included in fee and other income) in the above tables. The remaining fee and other income amounts are not allocated to any segment.

We do not assign or allocate all Consolidated Statement of Operations or Consolidated Balance Sheet line items to our operating segments. Those line items include investment income, net realized capital gain on investments, other income excluding non-standard auto insurance fees, and income taxes for the Consolidated Statement of Operations statement. For the Consolidated Balance Sheet, those items include cash and investments, property and equipment, other assets, accrued expenses, federal income taxes recoverable or payable, and equity.

Statutory Net Income, Capital and Surplus, and Dividend Restrictions

12 Months Ended

Dec. 31, 2015

Insurance [Abstract]

Statutory Net Income, Capital and Surplus, and Dividend Restrictions

21. Statutory Net Income, Capital and Surplus, and Dividend Restrictions

The following table presents selected information, as filed with insurance regulatory authorities, for our insurance subsidiaries as determined in accordance with accounting practices prescribed or permitted by such insurance regulatory authorities as of and for the years ended December 31, 2017, 2016 and 2015:

	2017			2016			2015
Nodak Insurance:
Statutory capital and surplus	$	156,545		$	139,140		$	135,771
Statutory unassigned surplus		151,545			139,140			135,771
Statutory net income		13,915			3,665			16,221

American West:
Statutory capital and surplus	$	12,409		$	11,801		$	11,185
Statutory unassigned surplus		6,408			5,800			5,184
Statutory net income		429			782			458

Primero:
Statutory capital and surplus		8,936			8,616			8,827
Statutory unassigned surplus		(323	)		(643	)		(432	)
Statutory net income		208			(324	)		(11	)

Battle Creek:
Statutory capital and surplus		5,873			5,735			5,561
Statutory unassigned surplus		2,873			2,735			2,561
Statutory net income		153			174			127

State insurance laws require our insurance subsidiaries to maintain certain minimum capital and surplus amounts on a statutory basis. Our insurance subsidiaries are subject to regulations that restrict the payment of dividends from statutory surplus and may require prior approval from their domiciliary insurance regulatory authorities. Our insurance subsidiaries are also subject to risk-based capital (“RBC”) requirements that may further affect their ability to pay dividends. Our insurance subsidiaries statutory capital and surplus at December 31, 2017 and 2016 exceeded the amount of statutory capital and surplus necessary to satisfy regulatory requirements, including the RBC requirements, by a significant margin.

Amounts available for distribution to Nodak Insurance as dividends from its insurance subsidiaries without prior approval of insurance regulatory authorities are $1,241 in 2018 and $1,180 in 2017 from American West. Dividends available from Primero are $143 in 2018 and $0 in 2017.

The amount available for payment of dividends from Nodak Insurance to NI Holdings after the conversion without the prior approval of the North Dakota Insurance Department is $15,654 based upon the policyholders’ surplus of Nodak Insurance at December 31, 2017. Prior to its payment of any extraordinary dividend, Nodak Insurance will be required to provide notice of the dividend to the North Dakota Insurance Department. This notice must be provided to the North Dakota Insurance Department 30 days prior to the payment of an extraordinary dividend and 10 days prior to the payment of an ordinary dividend. The North Dakota Insurance Department has the power to limit or prohibit dividend payments if Nodak Insurance is in violation of any law or regulation. These restrictions or any subsequently imposed restrictions may affect our future liquidity. No dividends were declared or paid in the year ended December 31, 2017.

Reconciliation of Statutory Filings to Amounts Reported Herein

12 Months Ended

Dec. 31, 2017

Insurance [Abstract]

Reconciliation of Statutory Filings to Amounts Reported Herein

22. Reconciliation of Statutory Filings to Amounts Reported Herein

Our insurance subsidiaries must file financial statements with state insurance regulatory authorities using accounting principles and practices prescribed or permitted by those authorities. We refer to these accounting principles and practices as statutory accounting principles (“SAP”). Accounting principles used to prepare these SAP financial statements differ from those used to prepare financial statements based on GAAP.

Reconciliations of statutory net income and capital and surplus, as determined using SAP, to the amounts included in the accompanying GAAP-basis financial statements are as follows as of and for the years ended December 31, 2017, 2016 and 2015:

	2017			2016			2015
Total equity on a GAAP basis	$	255,573		$	153,418		$	149,918
Equity of non-statutory entities		(84,321	)		(30	)		(30	)
Investment in subsidiaries		21,345			20,417			20,009
Non-admitted assets		(4,077	)		(5,520	)		(4,185	)
Deferred policy acquisition costs		(8,859	)		(8,942	)		(8,444	)
Unrealized (gains) / losses on fixed income securities		(2,099	)		(1,209	)		(1,938	)
Unrealized gains / (losses) on investments carried at cost		2,374			2,092			1,931
Deferred income taxes		1,477			2,792			1,932
Goodwill		(648	)		(365	)		(83	)
Other intangibles		—			(43	)		(100	)
Surplus notes		3,000			3,000			3,000
Other		(2	)		(318	)		(666	)
Aggregate statutory surplus of insurance subsidiaries	$	183,763		$	165,292		$	161,344

Net income on a GAAP basis	$	15,612		$	4,638		$	17,585
Losses on non-statutory entities		323			—			—
Deferred policy acquisition costs		76			(517	)		(1,222	)
Deferred income taxes		(287	)		(61	)		398
Other than temporary impairment losses		—			—			139
Other		(1,018	)		237			(105	)
Aggregate statutory net earnings	$	14,706		$	4,297		$	16,795

Interim Financial Data (unaudited)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Interim Financial Data (unaudited)

23. Interim Financial Data (Unaudited)

The following table provides a summary of unaudited quarterly results for the periods presented. Earnings per share data is only available for the quarterly periods subsequent to the conversion and sale of stock.

For the year ended December 31, 2017	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
Net premiums earned	$	32,809	$	45,653	$	52,525		$	48,477
Net investment income		999		1,303		1,404			1,325
Total revenues		34,771		47,616		56,566			50,187
Total expenses		27,740		47,655		59,691			32,048
Net income before non-controlling interest		4,749		117		(2,693	)		13,439
Net basic earnings per common share		0.21		0.01		(0.12	)		0.62

For the year ended December 31, 2016	First Quarter		Second Quarter			Third Quarter			Fourth Quarter
Net premiums earned	$	30,115	$	37,136		$	52,639		$	32,866
Net investment income		982		1,032			820			810
Total revenues		31,490		38,806			59,135			34,316
Total expenses		21,788		41,472			61,696			32,674
Net income before non-controlling interest		6,219		(1,819	)		(999	)		1,237
Net basic earnings per common share		n/a		n/a			n/a			n/a

Net investment income, total revenues, and total expenses have been reduced for prior quarters due to a reclassification to bring our figures from statutory accounting principles to U.S. generally accepted accounting principles. There was no impact to net income before non-controlling interest.

Subsequent Events

12 Months Ended

Dec. 31, 2017

Subsequent Events [Abstract]

Subsequent Events

24. Subsequent Events

We have evaluated subsequent events through March 7, 2018, the date these consolidated financial statements were available for issuance.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2017
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates: In preparing our consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet, and revenues and expenses for the periods then ended. Actual results could differ significantly from those estimates. We make estimates and assumptions that can have a significant effect on amounts and disclosures we report in our consolidated financial statements. The most significant estimates relate to our reserves for unpaid losses and loss adjustment expenses, valuation of investments, determination of other-than-temporary impairments, valuation allowances for deferred income tax assets, and deferred policy acquisition costs. While we believe our estimates are appropriate, the ultimate amounts may differ from the estimates provided. We regularly review our methods for making these estimates as well as the continuing appropriateness of the estimated amounts, and we reflect any adjustment we consider necessary in our current results of operations.
Variable-Interest Entities	Variable-Interest Entities: Any company deemed to be a variable interest entity (“VIE”) is required to be consolidated by the primary beneficiary of the VIE. We assess our investments in other entities at inception to determine if any meet the qualifications of a VIE. We consider an investment in another company to be a VIE if: (a) the total equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support, (b) the characteristics of a controlling financial interest are missing (either the ability to make decisions through voting or other rights, the obligation to absorb expected losses of the entity or the right to receive the expected residual returns of the entity), or (c) the voting rights of the equity holders are not proportional to their obligations to absorb the expected losses of the entity and/or the rights to receive the expected residual returns of the entity, and substantially all of the entity’s activities either involve or are conducted on behalf of an investor that has disproportionately few voting rights. Upon the occurrence of certain events, we would reassess our initial determination of whether the investment is a VIE. We evaluate whether we are the primary beneficiary of each VIE and we consolidate the VIE if we have both (1) the power to direct the economically significant activities of the entity and (2) the obligation to absorb losses of, or the right to receive benefits from, the entity. We consider the contractual agreements that define the ownership structure, distribution of profits and losses, risks, responsibilities, indebtedness, voting rights, and board representation of the respective parties in determining whether we qualify as the primary beneficiary. Our assessment of whether we are the primary beneficiary of a VIE is performed at least annually. We control Battle Creek via a 100% quota-share reinsurance agreement between Nodak Insurance and Battle Creek, as well as the ability to control a majority of the Board of Directors of Battle Creek. Through the effects of the 100% quota-share agreement with Battle Creek, we are considered the primary beneficiary of Battle Creek’s operating results excluding net investment income, bad debt expense, and income taxes. Therefore, we consolidate the financial statements of Battle Creek, and Battle Creek’s policyholders’ interest in Battle Creek is reflected as a non-controlling interest in equity in our consolidated balance sheet.
Cash and Cash Equivalents	Cash and Cash Equivalents: Cash and cash equivalents include certain investments in highly liquid debt instruments with original maturities of three months or less. Cost approximates fair value for these short-term investments.
Investments	Investments: We have categorized our investment portfolio as “available-for-sale” and have reported the portfolio at fair value, with unrealized gains and losses, net of income taxes, reported in accumulated other comprehensive income. Fair values are based on quoted market prices or dealer quotes, if available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities. Amortization of premium and accretion of discount are computed using an effective interest method. Realized gains and losses are determined using the specific identification method and included in the determination of net income. Net investment income includes interest and dividend income together with amortization of purchase premiums and discounts, and is net of investment management and custody fees. We review our investments each quarter to determine whether a decline in fair value below the amortized cost basis is other than temporary. Accordingly, we assess whether we intend to sell or it is more likely than not that we will be required to sell a security before recovery of its amortized cost basis. For fixed income securities that are considered other-than-temporarily impaired and that we do not intend to sell and will not be required to sell prior to recovery of the amortized cost basis, we separate the amount of the impairment into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is the difference between the security’s amortized cost basis and the present value of its expected future cash flows discounted at the security’s effective yield. The remaining difference between the security’s fair value and the present value of future expected cash flows is due to factors that are not credit related and, therefore, is not required to be recognized as losses in the Consolidated Statements of Operations, but is recognized in other comprehensive income. We classify each fair value measurement at the appropriate level in the fair value hierarchy. The hierarchy gives the highest priority to unadjusted quoted market price in active markets for identical assets or liabilities (Level I measurements) and the lowest priority to unobservable inputs (Level III measurements). An asset’s or liability’s classification within the fair value hierarchy is based on the lowest level of significant input to its valuation. Level I – Quoted price in active markets for identical assets and liabilities. Level II – Quoted prices in markets that are not active or inputs that are observable either directly or indirectly. Level II inputs include quoted prices for similar assets or liabilities other than quoted in prices in Level I, quoted prices in markets that are not active, or other inputs that are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level III – Unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Unobservable inputs reflect the reporting entity’s own assumptions that market participants would use in pricing the asset or liability. Level III assets and liabilities include financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.
Fair Value of Other Financial Instruments	Fair Value of Other Financial Instruments: Our other financial instruments, aside from investments, are cash and cash equivalents, premiums and agents’ balances receivable, and accrued expenses and accounts payable. The carrying amounts for cash and cash equivalents, premiums and agents’ balances receivable, and accrued expenses and accounts payable approximate their fair value based on their short-term nature. Other invested assets that do not have observable inputs and little or no market activity are carried on a cost basis. All other invested assets have been assessed for impairment. The carrying value of these other invested assets was $1,972 at both December 31, 2017 and 2016.
Reclassifications	Reclassifications: Certain amounts in the 2016 and 2015 consolidated financial statements have been reclassified to conform to the 2017 presentation. This includes a change in the Company’s reportable segments. The prior segments were non-standard auto, crop, and other property and casualty. The new segments used throughout this filing are private passenger auto, non-standard auto, home and farm, crop, and all other.
Revenue Recognition	Revenue Recognition: We record premiums written at policy inception and recognize them as revenue on a pro rata basis over the policy term or, in the case of crop insurance, over the period of risk. The portion of premiums that could be earned in the future is deferred and reported as unearned premiums. When policies lapse, the Company reverses the unearned portion of the written premium and removes the applicable unearned premium. Policy-related fee income is recognized when collected. The Company uses the direct write-off method for recognizing bad debts. Accounts are deemed to be delinquent after 60 days except for those accounts associated with amounts due from insureds for premiums, in which case policy cancellation procedures are commenced in accordance with state insurance regulations. Any earned but uncollected premiums are written off immediately upon the effective date of policy cancellation.
Policy Acquisition Costs	Policy Acquisition Costs: We defer our policy acquisition costs, consisting primarily of commissions, premium taxes, and certain other underwriting costs, reduced by ceding commissions, which vary with and relate directly to the production of business. We amortize these deferred policy acquisition costs over the period in which we earn the premiums. The method we follow in computing deferred policy acquisition costs limits the amount of such deferred costs to their estimated realizable value, which gives effect to the premium to be earned, related investment income, losses and loss adjustment expenses, and certain other costs we expect to incur as we earn the premium.
Property and Equipment	Property and Equipment: We report property and equipment at cost less accumulated depreciation. Depreciation is computed using the straight-line method based upon estimated useful lives of the assets.
Losses and Loss Adjustment Expenses	Losses and Loss Adjustment Expenses: Liabilities for unpaid losses and loss adjustment expenses are estimates at a given point in time of the amounts we expect to pay with respect to policyholder claims based on facts and circumstances then known. At the time of establishing our estimates, we recognize that our ultimate liability for losses and loss adjustment expenses will exceed or be less than such estimates. We base our estimates of liabilities for unpaid losses and loss adjustment expenses on assumptions as to future loss trends, expected claims severity, judicial theories of liability, and other factors. During the loss adjustment period, we may learn additional facts regarding certain claims, and, consequently, it often becomes necessary for us to refine and adjust our estimates of the liability. We reflect any adjustments to our liabilities for unpaid losses and loss adjustment expenses in our operating results in the period in which we determine the need for a change in the estimates. We maintain liabilities for unpaid losses and loss adjustment expenses with respect to both reported and unreported claims. We establish these liabilities for the purpose of covering the ultimate costs of settling all losses, including investigation and litigation costs. We base the amount of our liability for reported losses primarily upon a case-by-case evaluation of the type of risk involved, knowledge of the circumstances surrounding each claim, and the insurance policy provisions relating to the type of loss our policyholder incurred. We determine the amount of our liability for unreported losses and loss adjustment expenses based on historical information by line of insurance. We account for inflation in the reserving function through analysis of costs and trends and reviews of historical reserving results. We closely monitor our liabilities and update them periodically using new information on reported claims and a variety of statistical techniques. We do not discount our liabilities for unpaid losses and loss adjustment expense. Reserve estimates can change over time because of unexpected changes in assumptions related to our external environment and, to a lesser extent, assumptions as to our internal operations. Assumptions related to our external environment include the absence of significant changes in tort law and the legal environment that may affect liability exposure, the trends in judicial interpretations of insurance coverage and policy provisions, and the rate of loss cost inflation. Internal assumptions include consistency in the recording of premium and loss statistics, consistency in the recording of claims, payment and case reserving methodologies, accurate measurement of the impact of rate changes and changes in policy provisions, consistency in the quality and characteristics of business written within a given line of business, and consistency in reinsurance coverage and collectability of reinsured losses, among other items. To the extent we determine that underlying factors affecting our assumptions have changed, we attempt to make appropriate adjustments for such changes in our reserves. Accordingly, our ultimate liability for unpaid losses and loss adjustment expenses will likely differ from the amount recorded.
Income Taxes	Income Taxes: With the exception of Battle Creek, which files a stand-alone federal income tax return, we currently file a consolidated federal income tax return. For the year ended December 31, 2016, the consolidated federal income tax return included Nodak Mutual Insurance Company and its owned subsidiaries. For the year ended December 31, 2017, the consolidated federal income tax return will include NI Holdings, Inc. and its owned subsidiaries. The Company reports tax-related interest and penalties, if any, as part of income tax expense in the year such amounts are determinable. We account for deferred income taxes using the asset and liability method. The objective of the asset and liability method is to establish deferred income tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of our assets and liabilities at enacted tax rates expected to be in effect when we realize or settle such amounts. Accounting guidance requires that companies re-measure existing deferred income tax assets (including loss carryforwards) and liabilities when a change in tax rate occurs, and record an offset for the net amount of the change as a component of income tax expense from continuing operations in the period of enactment. The guidance also requires any change to a previously recorded valuation allowance as a result of re-measuring existing temporary differences and loss carryforwards to be reflected as a component of income tax expense from continuing operations. New accounting guidance also allows companies to reclassify any tax effects stranded in accumulated other comprehensive income as a result of tax reform to retained earnings.
Credit Risk	Credit Risk: Our primary investment objective is to earn competitive returns by investing in a diversified portfolio of securities. Our portfolio of fixed income securities and, to a lesser extent, short-term investments, is subject to credit risk. We define this risk as the potential loss in fair value resulting from adverse changes in the borrower’s ability to repay the debt. We manage this risk by performing an analysis of prospective investments and through regular reviews of our portfolio by our investment staff and advisors. We also limit the amount of our total investment portfolio that we invest in any one security. Property and liability insurance coverages are marketed through captive agents in North Dakota and through independent insurance agencies located throughout all other operating areas. All business is billed directly to the policyholders. We maintain cash balances primarily at one bank, which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250. During the normal course of business, balances are maintained above the FDIC insurance limit. The Company maintains short-term investment balances in investment grade money market accounts that are insured by the Securities Investor Protection Corporation (“SIPC”) up to $500. On occasion, balances for these accounts are maintained in excess of the SIPC insurance limit.
Reinsurance	Reinsurance: The Company limits the maximum net loss that can arise from large risks or risks in concentrated areas of exposure by reinsuring (ceding) certain levels of risks to other insurers or reinsurers, either on an automatic basis under general reinsurance contracts known as “treaties” or by negotiation on substantial individual risks. Ceded reinsurance is treated as the risk and liability of the assuming companies. Reinsurance contracts do not relieve the Company from its obligations to policyholders. In the event that all or any of the reinsuring companies might be unable to meet their obligations under existing reinsurance agreements, the Company would be liable for such defaulted amounts.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: Goodwill represents the excess of the purchase price over the underlying fair value of acquired entities. When completing acquisitions, we seek also to identify separately identifiable intangible assets that we have acquired. We assess goodwill and intangible assets with an indefinite useful life for impairment annually. We also assess goodwill and other intangible assets for impairment upon the occurrence of certain events. In making our assessment, we consider a number of factors including operating results, business plans, economic projections, anticipated future cash flows, and current market data. Inherent uncertainties exist with respect to these factors and to our judgment in applying them when we make our assessment. Impairment of goodwill and other intangible assets could result from changes in economic and operating conditions in future periods. We did not record any impairments of goodwill or other intangible assets during the years ended December 31, 2017, 2016, and 2015. Goodwill, representing the excess of the purchase price over the fair value of the net assets acquired, is reported separately in the Consolidated Balance Sheet. The purchase price in excess of the fair value of net assets acquired was negotiated at arms-length with an unrelated party and was based upon the strategic decision by Company management to expand both the geographic footprint and product lines of the Company. The nature of the business acquired was such that there were limited intangible assets not reflected in the net assets acquired. The purchase price was paid with a combination of cash and cancellation of obligations owed to the acquired company by the sellers. The goodwill that arose from this transaction is included in the basis of the net assets acquired and is not deductible for income tax purposes.

Investments (Tables)

12 Months Ended

Dec. 31, 2017

Marketable Securities [Abstract]

Schedule of amortized cost and estimated fair value of securities

The amortized cost and estimated fair value of investment securities as of December 31, 2017 and 2016 were as follows:

	December 31, 2017
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Fixed income securities:
U.S. Government and agencies	$	9,531	$	175	$	(57	)	$	9,649
Obligations of states and political subdivisions		81,741		1,171		(317	)		82,595
Corporate securities		88,474		1,197		(220	)		89,451
Residential mortgage-backed securities		28,557		124		(157	)		28,524
Commercial mortgage-backed securities		11,228		61		(119	)		11,170
Asset-backed securities		15,447		10		(88	)		15,369
Total fixed income securities		234,978		2,738		(958	)		236,758

Equity securities:
Basic materials		768		124		—			892
Communications		3,027		1,449		(154	)		4,322
Consumer, cyclical		5,303		4,156		(120	)		9,339
Consumer, non-cyclical		7,090		3,940		(125	)		10,905
Energy		2,003		272		(44	)		2,231
Financial		2,007		410		—			2,417
Industrial		5,038		4,167		—			9,205
Technology		3,792		4,668		(210	)		8,250
Total equity securities		29,028		19,186		(653	)		47,561
Total investments	$	264,006	$	21,924	$	(1,611	)	$	284,319

	December 31, 2016
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Fixed income securities:
U.S. Government and agencies	$	5,834	$	260	$	(44	)	$	6,050
Obligations of states and political subdivisions		68,915		882		(401	)		69,396
Corporate securities		50,610		1,028		(468	)		51,170
Residential mortgage-backed securities		22,750		102		(215	)		22,637
Commercial mortgage-backed securities		8,033		104		(41	)		8,096
Asset-backed securities		4,118		17		(14	)		4,121
Total fixed income securities		160,260		2,393		(1,183	)		161,470

Equity securities:
Basic materials		90		13		(1	)		102
Communications		1,307		1,601		(81	)		2,827
Consumer, cyclical		1,665		3,646		(50	)		5,261
Consumer, non-cyclical		2,015		2,411		(208	)		4,218
Energy		1,053		234		—			1,287
Financial		314		277		—			591
Industrial		2,251		2,766		—			5,017
Technology		2,816		3,855		(57	)		6,614
Total equity securities		11,511		14,803		(397	)		25,917
Total investments	$	171,771	$	17,196	$	(1,580	)	$	187,387

Schedule of amortized cost and fair value of fixed income securities by contractual maturity

	December 31, 2017
	Amortized Cost		Fair Value
Due to mature:
One year or less	$	12,761	$	12,766
After one year through five years		86,830		87,642
After five years through ten years		69,586		70,680
After ten years		10,569		10,607
Mortgage / asset-backed securities		55,232		55,063
Total fixed income securities	$	234,978	$	236,758

	December 31, 2016
	Amortized Cost		Fair Value
Due to mature:
One year or less	$	10,935	$	11,069
After one year through five years		45,904		46,891
After five years through ten years		55,430		55,619
After ten years		13,090		13,037
Mortgage / asset-backed securities		34,901		34,854
Total fixed income securities	$	160,260	$	161,470

Schedule of unrealized loss of securities

The investment category and duration of the Company’s gross unrealized losses on fixed income securities and equity securities were as follows:

	December 31, 2017
	Less than 12 Months					Greater than 12 months					Total
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
Fixed income securities:
U.S. Government and agencies	$	6,442	$	(54	)	$	497	$	(3	)	$	6,939	$	(57	)
Obligations of states and political subdivisions		28,219		(251	)		3,593		(66	)		31,812		(317	)
Corporate securities		39,025		(201	)		1,195		(19	)		40,220		(220	)
Residential mortgage-backed securities		7,573		(40	)		7,248		(117	)		14,821		(157	)
Commercial mortgage-backed securities		4,652		(64	)		1,643		(55	)		6,295		(119	)
Asset-backed securities		13,386		(80	)		781		(8	)		14,167		(88	)
Total fixed income securities		99,297		(690	)		14,957		(268	)		114,254		(958	)

Equity securities:
Communications		840		(48	)		107		(106	)		947		(154	)
Consumer, cyclical		898		(116	)		214		(4	)		1,112		(120	)
Consumer, non-cyclical		1,894		(125	)		—		—			1,894		(125	)
Energy		243		(44	)		—		—			243		(44	)
Technology		634		(120	)		152		(90	)		786		(210	)
Total equity securities		4,509		(453	)		473		(200	)		4,982		(653	)
Total investments	$	103,806	$	(1,143	)	$	15,430	$	(468	)	$	119,236	$	(1,611	)

	December 31, 2016
	Less than 12 Months					Greater than 12 months					Total
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
Fixed income securities:
U.S. Government and agencies	$	2,750	$	(44	)	$	—	$	—		$	2,750	$	(44	)
Obligations of states and political subdivisions		16,559		(396	)		245		(5	)		16,804		(401	)
Corporate securities		13,479		(175	)		2,006		(293	)		15,485		(468	)
Residential mortgage-backed securities		15,692		(215	)		—		—			15,692		(215	)
Commercial mortgage-backed securities		2,513		(41	)		—		—			2,513		(41	)
Asset-backed securities		2,291		(14	)		—		—			2,291		(14	)
Total fixed income securities		53,284		(885	)		2,251		(298	)		55,535		(1,183	)

Equity securities:
Basic materials		32		(1	)		—		—			32		(1	)
Communications		167		(81	)		—		—			167		(81	)
Consumer, cyclical		63		(5	)		174		(45	)		237		(50	)
Consumer, non-cyclical		239		(208	)		—		—			239		(208	)
Technology		543		(57	)		—		—			543		(57	)
Total equity securities		1,044		(352	)		174		(45	)		1,218		(397	)
Total investments	$	54,328	$	(1,237	)	$	2,425	$	(343	)	$	56,753	$	(1,580	)

Schedule of net investment income

Net investment income consisted of the following:

	Year Ended December 31,
	2017		2016		2015
Fixed income securities	$	6,067	$	4,709	$	4,420
Equity securities		650		376		368
Real estate		352		311		293
Cash and cash equivalents		—		64		98
Total gross investment income		7,069		5,460		5,179
Investment expenses		2,038		1,816		1,608
Net investment income	$	5,031	$	3,644	$	3,571

Schedule of net realized gain (loss) on investments

Net realized capital gain on investments consisted of the following:

	Year Ended December 31,
	2017			2016			2015
Gross realized gains	$	3,615		$	6,098		$	1,328
Gross realized losses, excluding other-than-temporary impairment losses		(288	)		(417	)		(366	)
Other-than-temporary impairment losses		(330	)		—			(139	)
Net realized capital gain on investments	$	2,997		$	5,681		$	823

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

- Definition

Tabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments.

+ References + Details

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2017

Investments, All Other Investments [Abstract]

Schedule of Financial Instruments at Fair Value Measured on a Recurring Basis

The following tables set forth our assets that are measured on a recurring basis by the level within the fair value hierarchy in which fair value measurements fall:

	December 31, 2017
	Total		Level I		Level II		Level III
Fixed income securities:
U.S. Government and agencies	$	9,649	$	—	$	9,649	$	—
Obligations of states and political subdivisions		82,595		—		82,595		—
Corporate securities		89,451		—		89,451		—
Residential mortgage-backed securities		28,524		—		28,524		—
Commercial mortgage-backed securities		11,170		—		11,170		—
Asset-backed securities		15,369		—		15,369		—
Total fixed income securities		236,758		—		236,758		—

Equity securities:
Basic materials		892		892		—		—
Communications		4,322		4,322		—		—
Consumer, cyclical		9,339		9,339		—		—
Consumer, non-cyclical		10,905		10,905		—		—
Energy		2,231		2,231		—		—
Financial		2,417		2,417		—		—
Industrial		9,205		9,205		—		—
Technology		8,250		8,250		—		—
Total equity securities		47,561		47,561		—		—

Cash and cash equivalents		27,594		27,594		—		—
Total assets at fair value	$	311,913	$	75,155	$	236,758	$	—

	December 31, 2016
	Total		Level I		Level II		Level III
Fixed income securities:
U.S. Government and agencies	$	6,050	$	—	$	6,050	$	—
Obligations of states and political subdivisions		69,396		—		69,396		—
Corporate securities		51,170		—		51,170		—
Residential mortgage-backed securities		22,637		—		22,637		—
Commercial mortgage-backed securities		8,096		—		8,096		—
Asset-backed securities		4,121		—		4,121		—
Total fixed income securities		161,470		—		161,470		—

Equity securities:
Basic materials		102		102		—		—
Communications		2,827		2,827		—		—
Consumer, cyclical		5,261		5,261		—		—
Consumer, non-cyclical		4,218		4,218		—		—
Energy		1,287		1,287		—		—
Financial		591		591		—		—
Industrial		5,017		5,017		—		—
Technology		6,614		6,614		—		—
Total equity securities		25,917		25,917		—		—

Cash and cash equivalents		18,318		18,318		—		—
Total assets at fair value	$	205,705	$	44,235	$	161,470	$	—

Reinsurance (Tables)

12 Months Ended

Dec. 31, 2017

Reinsurance Disclosures [Abstract]

Schedule of reconciliation of direct to net premiums on both a written and an earned basis

A reconciliation of direct to net premiums on both a written and an earned basis is as follows:

	2017						2016						2015
	Premiums Written			Premiums Earned			Premiums Written			Premiums Earned			Premiums Written			Premiums Earned
Direct premium	$	195,238		$	189,418		$	180,870		$	176,958		$	172,775		$	169,222
Assumed premium		6,709			6,711			6,591			6,546			3,729			3,690
Ceded premium		(16,665	)		(16,665	)		(30,748	)		(30,748	)		(33,439	)		(33,439	)
Net premiums	$	185,282		$	179,464		$	156,713		$	152,756		$	143,065		$	139,473

Percentage of assumed premium earned to net premium earned					3.7%						4.3%						2.6%

Schedule of reconciliation of direct to net losses and loss adjustment expenses

A reconciliation of direct to net losses and loss adjustment expenses is as follows:

	2017			2016			2015
Direct losses and loss adjustment expenses	$	124,117		$	146,391		$	89,242
Assumed losses and loss adjustment expenses		6,177			4,947			3,023
Ceded losses and loss adjustment expenses		(7,583	)		(32,830	)		(8,389	)
Net losses and loss adjustment expenses	$	122,711		$	118,508		$	83,876

Deferred Policy Acquisition Costs (Tables)

12 Months Ended

Dec. 31, 2017

Reinsurance Disclosures [Abstract]

Schedule of deferred policy acquisition costs

Activity concerning our deferred policy acquisition costs was as follows:

	Year Ended December 31,
	2017			2016			2015
Balance, beginning of year	$	8,942		$	8,444		$	7,240
Deferral of policy acquisition costs		27,667			20,921			19,825
Amortization of deferred policy acquisition costs		(27,750	)		(20,423	)		(18,621	)
Balance, end of year	$	8,859		$	8,942		$	8,444

Unpaid Losses and Loss Adjustment Expenses (Tables)

12 Months Ended

Dec. 31, 2017

Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]

Schedule of Activity in the liability for unpaid losses and loss adjustment expenses

Activity in the liability for unpaid losses and loss adjustment expenses is summarized as follows:

	Year Ended December 31,
	2017			2016			2015
Balance at beginning of year:
Liability for unpaid losses and loss adjustment expenses	$	59,632		$	45,342		$	50,518
Reinsurance recoverables on losses		7,192			5,109			5,676
Net balance at beginning of year		52,440			40,233			44,842

Incurred related to:
Current year		132,812			123,264			92,764
Prior years		(10,101	)		(4,756	)		(8,888	)
Total Incurred		122,711			118,508			83,876

Paid related to:
Current year		104,769			90,772			70,290
Prior years		28,620			15,529			18,195
Total paid		133,389			106,301			88,485

Balance at end of year:
Liability for unpaid losses and loss adjustment expenses		45,890			59,632			45,342
Reinsurance recoverables on losses		4,128			7,192			5,109
Net balance at end of year	$	41,762		$	52,440		$	40,233

Schedule of Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance

Private Passenger Auto	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	26,058	$	23,877	$	24,140	$	24,248	$	23,215	$	23,196	$	23,040	$	22,979	$	22,975	$	22,953	$	—		9,945
2009		—		29,397		27,749		26,460		25,813		26,137		25,910		25,420		25,409		25,273		42		11,359
2010		—		—		26,090		23,801		23,102		23,325		23,265		23,271		23,249		23,123		—		11,518
2011		—		—		—		25,552		24,126		25,220		24,409		24,209		23,967		23,814		32		11,480
2012		—		—		—		—		26,962		24,787		24,323		24,098		24,133		23,298		65		9,718
2013		—		—		—		—		—		29,079		27,840		27,363		27,334		26,014		93		10,819
2014		—		—		—		—		—		—		32,548		31,349		30,427		29,099		396		11,733
2015		—		—		—		—		—		—		—		32,438		31,532		30,461		320		11,658
2016		—		—		—		—		—		—		—		—		40,227		39,260		918		14,203
2017		—		—		—		—		—		—		—		—		—		40,779		2,232		12,738
																		Total	$	284,074

Private Passenger Auto	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	17,152	$	20,367	$	22,214	$	22,484	$	22,790	$	22,799	$	22,883	$	22,926	$	22,933	$	22,952
2009		—		18,203		21,880		24,105		24,412		24,784		24,829		24,918		25,103		25,131
2010		—		—		18,100		21,491		21,633		22,844		22,810		22,938		23,063		23,123
2011		—		—		—		19,116		22,161		22,325		23,024		23,339		23,583		23,732
2012		—		—		—		—		18,681		21,434		21,888		22,640		22,726		23,073
2013		—		—		—		—		—		20,077		23,576		24,765		24,918		25,718
2014		—		—		—		—		—		—		22,744		25,727		27,076		27,443
2015		—		—		—		—		—		—		—		23,401		27,171		28,933
2016		—		—		—		—		—		—		—		—		29,009		35,845
2017		—		—		—		—		—		—		—		—		—		31,031
Total																			$	266,981
All outstanding liabilities prior to 2008, net of reinsurance																				22
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	17,115

Non- Standard Auto	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	11,284	$	11,029	$	10,907	$	10,895	$	10,902	$	10,901	$	10,914	$	10,896	$	10,898	$	10,898	$	—		2,836
2009		—		13,269		12,790		12,702		12,655		12,604		12,586		12,584		12,584		12,584		—		3,250
2010		—		—		8,462		8,536		8,442		8,411		8,410		8,400		8,400		8,402		—		2,092
2011		—		—		—		8,129		8,173		8,178		8,191		8,168		8,168		8,168		—		1,939
2012		—		—		—		—		8,749		8,491		8,369		8,361		8,302		8,312		—		2,045
2013		—		—		—		—		—		11,063		10,823		10,800		10,804		10,843		10		2,596
2014		—		—		—		—		—		—		7,297		7,619		7,591		7,577		17		1,760
2015		—		—		—		—		—		—		—		9,727		9,806		9,655		37		1,792
2016		—		—		—		—		—		—		—		—		9,967		10,048		126		1,709
2017		—		—		—		—		—		—		—		—		—		8,722		434		1,372
																Total			$	95,209

Non-Standard Auto	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	6,123	$	9,878	$	10,680	$	10,852	$	10,867	$	10,901	$	10,899	$	10,896	$	10,898	$	10,898
2009		—		7,356		11,621		12,495		12,624		12,602		12,584		12,584		12,584		12,584
2010		—		—		4,788		7,792		8,332		8,411		8,410		8,400		8,400		8,402
2011		—		—		—		4,457		7,445		7,984		8,146		8,168		8,168		8,168
2012		—		—		—		—		4,377		7,522		7,983		8,276		8,302		8,312
2013		—		—		—		—		—		6,320		9,675		10,508		10,717		10,805
2014		—		—		—		—		—		—		3,733		6,707		7,423		7,521
2015		—		—		—		—		—		—		—		5,335		8,685		9,479
2016		—		—		—		—		—		—		—		—		5,409		8,882
2017		—		—		—		—		—		—		—		—		—		4,348
																		Total	$	89,399
All outstanding liabilities prior to 2008, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	5,810

Home and Farm	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	20,151	$	19,591	$	19,913	$	19,528	$	19,386	$	19,430	$	19,138	$	19,071	$	19,071	$	19,072	$	—		4,544
2009		—		16,584		15,797		15,657		15,577		16,065		16,074		16,001		16,001		16,001		—		4,010
2010		—		—		23,477		23,007		22,454		22,209		22,198		22,202		22,190		22,190		—		5,321
2011		—		—		—		31,948		32,104		32,113		31,771		31,684		31,388		31,306		2		5,851
2012		—		—		—		—		25,179		24,439		24,320		24,091		24,081		24,079		3		3,607
2013		—		—		—		—		—		29,976		29,217		28,531		28,315		28,286		168		4,180
2014		—		—		—		—		—		—		36,663		36,001		35,770		35,589		67		5,229
2015		—		—		—		—		—		—		—		32,789		31,818		31,297		222		3,908
2016		—		—		—		—		—		—		—		—		45,825		44,510		225		6,244
2017		—		—		—		—		—		—		—		—		—		42,110		1,707		4,521
																		Total	$	294,440

Home and Farm	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	16,353	$	18,677	$	18,975	$	19,302	$	19,075	$	19,077	$	19,089	$	19,071	$	19,071	$	19,072
2009		—		12,657		14,654		14,904		15,436		15,935		15,960		16,000		16,001		16,001
2010		—		—		19,902		21,940		21,955		22,068		22,117		22,154		22,190		22,190
2011		—		—		—		29,399		33,019		31,126		31,460		31,702		31,277		31,304
2012		—		—		—		—		21,761		23,863		24,029		24,168		24,075		24,076
2013		—		—		—		—		—		23,354		26,934		27,183		27,221		27,456
2014		—		—		—		—		—		—		32,207		35,199		35,219		35,371
2015		—		—		—		—		—		—		—		27,204		30,164		30,350
2016		—		—		—		—		—		—		—		—		37,656		44,942
2017		—		—		—		—		—		—		—		—		—		34,657
																		Total	$	285,419
All outstanding liabilities prior to 2008, net of reinsurance																				40
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	9,061

Crop	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2017
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2008	$	20,534	$	20,868	$	22,257	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	—		2,962
2009		—		17,517		15,450		15,450		15,450		15,450		15,450		15,450		15,450		15,450		—		2,367
2010		—		—		20,742		20,717		20,717		20,717		20,717		20,717		20,717		20,717		—		2,108
2011		—		—		—		55,094		54,953		59,651		59,651		59,651		59,651		59,651		—		3,211
2012		—		—		—		—		13,546		13,676		13,673		13,673		13,673		13,673		—		2,137
2013		—		—		—		—		—		40,976		39,665		39,665		39,665		39,665		—		2,097
2014		—		—		—		—		—		—		22,686		20,333		20,333		20,333		—		2,268
2015		—		—		—		—		—		—		—		13,813		13,849		13,849		—		2,427
2016		—		—		—		—		—		—		—		—		20,209		19,582		2		2,803
2017		—		—		—		—		—		—		—		—		—		33,733		20		2,831
																		Total	$	259,594

Crop	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2008		2009		2010		2011		2012		2013		2014		2015		2016		2017
2008	$	19,098	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941	$	22,941
2009		—		13,462		15,450		15,450		15,450		15,450		15,450		15,450		15,450		15,450
2010		—		—		19,678		20,717		20,717		20,717		20,717		20,717		20,717		20,717
2011		—		—		—		57,741		59,651		59,651		59,651		59,651		59,651		59,651
2012		—		—		—		—		13,078		13,673		13,673		13,673		13,673		13,673
2013		—		—		—		—		—		35,511		39,665		39,665		39,665		39,665
2014		—		—		—		—		—		—		17,788		20,333		20,333		20,333
2015		—		—		—		—		—		—		—		12,866		13,849		13,849
2016		—		—		—		—		—		—		—		—		16,444		19,487
2017		—		—		—		—		—		—		—		—		—		32,809
																		Total	$	258,575
All outstanding liabilities prior to 2008, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	1,019

Schedule of reconciliation of the net incurred and paid claims development

The following table presents a reconciliation of the net incurred and paid claims development tables to the liability for unpaid losses and loss adjustment expenses in our Consolidated Balance Sheet:

	December 31, 2017
Net outstanding liabilities:
Private passenger auto	$	17,115
Non-standard auto		5,810
Home and farm		9,061
Crop		1,019
All other		8,757
		41,762
Reinsurance ceded:
Private passenger auto		690
Non-standard auto		—
Home and farm		1,449
Crop		133
All other		1,856
		4,128

Gross liability for unpaid losses and loss adjustment expenses	$	45,890

Schedule of required supplementary information about average historical claims duration

The following table presents required supplementary information about average historical claims duration as of December 31, 2017:

	Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
Years	1		2		3		4		5		6		7		8		9		10
Private Passenger Auto		53.7%		21.7%		11.7%		6.3%		2.7%		1.7%		1.0%		0.4%		0.5%		0.1%
Non-Standard Auto		75.1%		20.8%		3.2%		0.7%		0.2%		—%		—%		—%		—%		—%
Home and Farm		73.3%		8.4%		10.6%		2.5%		2.1%		1.2%		0.6%		0.2%		0.3%		0.1%
Crop		93.4%		4.5%		2.1%		—%		—%		—%		—%		—%		—%		—%

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Reinsurance Disclosures [Abstract]

Schedule of Property and equipment

Property and equipment consisted of the following:

	December 31,
	2017			2016			Estimated Useful Life
Cost:
Real estate	$	10,633		$	9,578		10 - 31 years
Electronic data processing equipment		1,288			1,637		5-7 years
Furniture and fixtures		3,511			3,762		5-7 years
Automobiles		1,595			1,488		2-3 years
Gross cost		17,027			16,465

Accumulated depreciation		(11,150	)		(11,646	)
Total property and equipment, net	$	5,877		$	4,819

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of illustrates the impact of consolidating Battle Creek into our consolidated balance sheets prior to intercompany eliminations

The following table illustrates the impact of including Battle Creek in our Consolidated Balance Sheets prior to intercompany eliminations:

	December 31,
	2017			2016
Assets:
Cash and cash equivalents (overdraft)	$	(726	)	$	124
Investments		4,364			4,290
Premiums and agents’ balances receivable		4,055			2,841
Reinsurance recoverables ⁽¹⁾		20,932			19,299
Accrued investment income		29			31
Deferred income tax asset, net		389			915
Property and equipment		370			331
Other assets		54			55
Total assets	$	29,467		$	27,886

Liabilities:
Unpaid losses and loss adjustment expenses	$	7,995		$	8,917
Unearned premiums		12,937			10,382
Notes payable ⁽¹⁾		3,000			3,000
Reinsurance payable ⁽¹⁾		965			992
Accrued expenses and other liabilities		1,392			1,073
Total liabilities		26,289			24,364

Equity:
Non-controlling interest		3,178			3,522
Total equity		3,178			3,522

Total liabilities and equity	$	29,467		$	27,886

(1) Amount eliminated in consolidation.

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of components of our provision for income taxes

The components of our provision for income tax expense were as follows:

	Year Ended December 31,
	2017			2016			2015
Current	$	8,461		$	1,564		$	7,910
Deferred		(2,067	)		(85	)		378
Total provision	$	6,394		$	1,479		$	8,288

Schedule of provision for income taxes differs from the amount that would be computed by applying the statutory federal rate to income before provision for income taxes

The provision for income taxes differs from the amount that would be computed by applying the statutory federal rate to income before provision for income taxes as a result of the following:

	Year Ended December 31,
	2017			2016			2015
Income before income taxes	$	22,006		$	6,117		$	25,873

Expected provision for federal income taxes	$	7,702		$	2,141		$	9,067
Permanent differences		(736	)		(670	)		(111	)
Change in valuation allowance		(394	)		(62	)
Stock conversion and IPO expenses		568			—			—
Impact of effective tax rate change on deferred income tax assets and liabilities		(1,274	)		—			—
Other		528			70			(668	)
Total provision	$	6,394		$	1,479		$	8,288

Schedule of deferred income tax assets and deferred income tax liabilities

	December 31,
	2017			2016
Deferred income tax assets:
Unearned premium	$	2,657		$	4,023
Unpaid losses and loss adjustment expenses		251			563
Carryovers		1,040			1,810
Other		331			252
Total deferred income tax assets		4,279			6,648

Deferred income tax liabilities:
Deferred policy acquisition costs		1,860			3,129
Net unrealized gains		4,266			5,407
Other		64			5
Total deferred income tax liabilities		6,190			8,541

Net deferred income tax liability		(1,911	)		(1,893	)

Valuation allowance		(628	)		(1,022	)
Deferred income tax liability, net	$	(2,539	)	$	(2,915	)

Common Stock (Tables)

12 Months Ended

Dec. 31, 2017

Common Stock Tables

Schedule of number of common stock shares

Changes in the number of common stock shares outstanding are as follows:

	Year Ended December 31,
	2017			2016		2015
Shares outstanding, beginning	—			n/a		n/a
Initial public offering		23,000,000			—		—
Shares repurchased related to employee stock ownership plan		(240,000	)		—		—
Shares repurchased		(446,671	)		—		—
Issuance related to ESOP		24,315			—		—
Shares outstanding, ending		22,337,644			n/a		n/a

Note: Shares were not available prior to the Company’s IPO in March 2017.

Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Restricted Stock Outstanding

A summary of the Company’s outstanding restricted stock units is presented below:

	Shares			Weighted-Average Grant-Date Fair Value
Shares outstanding at December 31, 2016		—		$	—
Grants		83,000			17.31
Vested		(17,500	)		17.31
Shares outstanding at December 31, 2017		65,500		$	17.31

Schedule of RSU activity

The following table shows a summary of RSU activity:

	Year Ended December 31,
	2017			2016		2015
RSU compensation expense	$	423		$	—	$	—
Income tax benefit		(148	)		—		—
RSU compensation expense, net of income taxes	$	275		$	n/a	$	n/a

Total grant-date fair value of vested RSUs at end of period	$	303		$	n/a	$	n/a

Note: Share-based compensation was not available prior to the Company’s IPO in March 2017.

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Schedule of reconciliation of the numerators and denominators we used in the basic and diluted per share

The following table presents a reconciliation of the numerators and denominators we used in the basic and diluted per share computations for our common stock:

	Year Ended December 31,
	2017		2016		2015
Basic earnings per share:
Numerator:
Net income attributable to NI Holdings	$	15,991	$	4,551	$	17,456
Denominator:
Weighted average shares outstanding		22,512,401		n/a		n/a
Basic earnings per share	$	0.71	$	n/a	$	n/a

Diluted earnings per share:
Numerator:
Net income attributable to NI Holdings	$	15,991	$	4,551	$	17,456
Denominator:
Number of shares used in basic computation		22,512,401		n/a		n/a
Weighted average effect of dilutive securities
Add: Director and employee restricted stock units		228		n/a		n/a
Number of shares used in per share computations		22,512,629		n/a		n/a
Diluted earnings per share	$	0.71	$	n/a	$	n/a

Segment Information (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of revenue by insurance product line

The following tables provide available information of these segments for the years ended December 31, 2017, 2016, and 2015. Prior years have been restated to reflect the change in segments. For presentation in these tables, “LAE” refers to loss adjustment expenses.

	Year Ended December 31, 2017
	Private Passenger Auto			Non- Standard Auto			Home and Farm			Crop			All Other			Total
Direct premiums earned	$	58,424		$	10,530		$	63,701		$	49,012		$	7,751		$	189,418
Assumed premiums earned		15			—			(17	)		2,524			4,189			6,711
Ceded premiums earned		(3,061	)		—			(5,289	)		(7,710	)		(605	)		(16,665	)
Net premiums earned		55,378			10,530			58,395			43,826			11,335			179,464

Direct losses and LAE		34,743			8,690			40,381			36,110			4,193			124,117
Assumed losses and LAE		279			—			—			1,654			4,244			6,177
Ceded losses and LAE		(271	)		—			(672	)		(5,322	)		(1,318	)		(7,583	)
Net losses and LAE		34,751			8,690			39,709			32,442			7,119			122,711

Gross margin		20,627			1,840			18,686			11,384			4,216			56,753

Underwriting and general expenses		16,888			3,057			18,186			4,425			1,867			44,423
Underwriting gain (loss)		3,739			(1,217	)		500			6,959			2,349			12,330

Fee and other income					1,087												1,648
					(130	)
Net investment income																	5,031
Net realized capital gain on investments																	2,997
Income before income taxes																	22,006
Income taxes																	6,394
Net income																	15,612
Net (loss) attributable to non-controlling interest																	(379	)
Net income attributable to NI Holdings, Inc.																$	15,991

Loss and LAE ratio		62.8%			82.5%			68.0%			74.0%			62.8%			68.4%
Expense ratio		30.5%			29.0%			31.1%			10.1%			16.5%			24.8%
Combined ratio		93.2%			111.6%			99.1%			84.1%			79.3%			93.1%


Balances at December 31, 2017:
Premiums receivable	$	15,430		$	1,196		$	7,856		$	—		$	1,150		$	25,632
Deferred policy acquisition costs		3,404			306			4,638			—			511			8,859
Reinsurance recoverables		690			—			1,449			133			1,856			4,128
Receivable from Federal Crop Insurance Corporation		—			—			—			10,501			—			10,501

Unpaid losses and LAE		17,805			5,810			10,510			1,152			10,613			45,890
Unearned premiums		24,442			1,762			32,691			—			4,367			63,262

	Year Ended December 31, 2016
	Private Passenger Auto			Non- Standard Auto			Home and Farm			Crop			All Other			Total
Direct premiums earned	$	51,535		$	10,671		$	58,445		$	48,876		$	7,431		$	176,958
Assumed premiums earned		2			—			1			2,691			3,852			6,546
Ceded premiums earned		(3,287	)		—			(8,203	)		(18,404	)		(854	)		(30,748	)
Net premiums earned		48,250			10,671			50,243			33,163			10,429			152,756

Direct losses and LAE		41,022			9,965			65,119			23,173			7,112			146,391
Assumed losses and LAE		316			—			634			766			3,231			4,947
Ceded losses and LAE		(3,446	)		—			(21,749	)		(4,570	)		(3,065	)		(32,830	)
Net losses and LAE		37,892			9,965			44,004			19,369			7,278			118,508

Gross margin		10,358			706			6,239			13,794			3,151			34,248

Underwriting and general expenses		13,953			2,921			15,821			4,525			1,902			39,122
Underwriting gain (loss)		(3,595	)		(2,215	)		(9,582	)		9,269			1,249			(4,874	)

Fee and other income					1,157												1,666
					(1,058	)
Net investment income																	3,644
Net realized capital gain on investments																	5,681
Income before income taxes																	6,117
Income taxes																	1,479
Net income																	4,638
Net income attributable to non-controlling interest																	87
Net income attributable to NI Holdings, Inc.																$	4,551

Loss and LAE ratio		78.5%			93.4%			87.6%			58.4%			69.8%			77.6%
Expense ratio		28.9%			27.4%			31.5%			13.6%			18.2%			25.6%
Combined ratio		107.5%			120.8%			119.1%			72.1%			88.0%			103.2%


Balances at December 31, 2016:
Premiums receivable	$	13,390		$	906		$	6,671		$	—		$	1,019		$	21,986
Deferred policy acquisition costs		3,412			232			4,998			—			300			8,942
Reinsurance recoverables		1,042			—			3,845			579			1,726			7,192
Receivable from Federal Crop Insurance Corporation		—			—			—			16,761			—			16,761

Unpaid losses and LAE		24,713			5,933			15,483			4,270			9,233			59,632
Unearned premiums		22,119			1,457			29,777			—			4,092			57,445

	Year Ended December 31, 2015
	Private Passenger Auto			Non- Standard Auto			Home and Farm			Crop			All Other			Total
Direct premiums earned	$	46,721		$	11,373		$	54,372		$	49,802		$	6,954		$	169,222
Assumed premiums earned		2			—			—			20			3,668			3,690
Ceded premiums earned		(2,738	)		—			(5,940	)		(24,109	)		(652	)		(33,439	)
Net premiums earned		43,985			11,373			48,432			25,713			9,970			139,473

Direct losses and LAE		30,303			9,954			34,501			13,198			1,286			89,242
Assumed losses and LAE		29			—			303			810			1,881			3,023
Ceded losses and LAE		(660	)		—			(3,923	)		(2,971	)		(835	)		(8,389	)
Net losses and LAE		29,672			9,954			30,881			11,037			2,332			83,876

Gross margin		14,313			1,419			17,551			14,676			7,638			55,597

Underwriting and general expenses		12,760			2,670			14,877			3,763			1,902			35,972
Underwriting gain (loss)		1,553			(1,251	)		2,674			10,913			5,736			19,625

Fee and other income					1,246												1,854
					(5	)
Net investment income																	3,571
Net realized capital gain on investments																	823
Income before income taxes																	25,873
Income taxes																	8,288
Net income																	17,585
Net income attributable to non-controlling interest																	129
Net income attributable to NI Holdings, Inc.																$	17,456

Loss and LAE ratio		67.5%			87.5%			63.8%			42.9%			23.4%			60.1%
Expense ratio		29.0%			23.5%			30.7%			14.6%			19.1%			25.8%
Combined ratio		96.5%			111.0%			94.5%			57.6%			42.5%			85.9%


Balances at December 31, 2015:
Premiums receivable	$	11,933		$	741		$	6,326		$	—		$	1,039		$	20,039
Deferred policy acquisition costs		3,129			219			4,790			—			306			8,444
Reinsurance recoverables		1,571			—			2,230			302			1,006			5,109
Receivable from Federal Crop Insurance Corporation		—			—			—			14,002			—			14,002

Unpaid losses and LAE		21,104			5,680			9,989			1,240			7,329			45,342
Unearned premiums		20,498			1,327			27,775			—			3,887			53,487

Statutory Net Income, Capital and Surplus, and Dividend Restrictions (Tables)

12 Months Ended

Dec. 31, 2017

Insurance [Abstract]

Schedule of presents selected information, as filed with insurance regulatory authorities, for our insurance subsidiaries

	2017			2016			2015
Nodak Insurance:
Statutory capital and surplus	$	156,545		$	139,140		$	135,771
Statutory unassigned surplus		151,545			139,140			135,771
Statutory net income		13,915			3,665			16,221

American West:
Statutory capital and surplus	$	12,409		$	11,801		$	11,185
Statutory unassigned surplus		6,408			5,800			5,184
Statutory net income		429			782			458

Primero:
Statutory capital and surplus		8,936			8,616			8,827
Statutory unassigned surplus		(323	)		(643	)		(432	)
Statutory net income		208			(324	)		(11	)

Battle Creek:
Statutory capital and surplus		5,873			5,735			5,561
Statutory unassigned surplus		2,873			2,735			2,561
Statutory net income		153			174			127

Reconciliation of Statutory Filings to Amounts Reported Herein (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Reconciliations of statutory net income and capital and surplus

	2017			2016			2015
Total equity on a GAAP basis	$	255,573		$	153,418		$	149,918
Equity of non-statutory entities		(84,321	)		(30	)		(30	)
Investment in subsidiaries		21,345			20,417			20,009
Non-admitted assets		(4,077	)		(5,520	)		(4,185	)
Deferred policy acquisition costs		(8,859	)		(8,942	)		(8,444	)
Unrealized (gains) / losses on fixed income securities		(2,099	)		(1,209	)		(1,938	)
Unrealized gains / (losses) on investments carried at cost		2,374			2,092			1,931
Deferred income taxes		1,477			2,792			1,932
Goodwill		(648	)		(365	)		(83	)
Other intangibles		—			(43	)		(100	)
Surplus notes		3,000			3,000			3,000
Other		(2	)		(318	)		(666	)
Aggregate statutory surplus of insurance subsidiaries	$	183,763		$	165,292		$	161,344

Net income on a GAAP basis	$	15,612		$	4,638		$	17,585
Losses on non-statutory entities		323			—			—
Deferred policy acquisition costs		76			(517	)		(1,222	)
Deferred income taxes		(287	)		(61	)		398
Other than temporary impairment losses		—			—			139
Other		(1,018	)		237			(105	)
Aggregate statutory net earnings	$	14,706		$	4,297		$	16,795

Interim Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of summary of unaudited quarterly results

For the year ended December 31, 2017	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
Net premiums earned	$	32,809	$	45,653	$	52,525		$	48,477
Net investment income		999		1,303		1,404			1,325
Total revenues		34,771		47,616		56,566			50,187
Total expenses		27,740		47,655		59,691			32,048
Net income before non-controlling interest		4,749		117		(2,693	)		13,439
Net basic earnings per common share		0.21		0.01		(0.12	)		0.62

For the year ended December 31, 2016	First Quarter		Second Quarter			Third Quarter			Fourth Quarter
Net premiums earned	$	30,115	$	37,136		$	52,639		$	32,866
Net investment income		982		1,032			820			810
Total revenues		31,490		38,806			59,135			34,316
Total expenses		21,788		41,472			61,696			32,674
Net income before non-controlling interest		6,219		(1,819	)		(999	)		1,237
Net basic earnings per common share		n/a		n/a			n/a			n/a

Organization (Details) - Nodak Insurance [Member]	12 Months Ended
Organization (Details) - Nodak Insurance [Member]	Dec. 31, 2017
Percentage of shares exchanged	55.00%
Percentage of quota share agreement	100.00%

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other invested assets	$ 1,972	$ 1,972
Federal Deposit Insurance Corporation amount	250
Short-term investment balances in investment that are insured by SIPC	$ 500
Tri-State, Ltd. [Member]
Ownership percentage	100.00%
Battle Creek [Member]
Ownership percentage	100.00%

Recent Accounting Pronouncements (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Recent Accounting Pronouncements Narrative Details
Income tax effects from accumulated other comprehensive income to retained earnings	$ (1,274)

Investments (Narrative) (Details) $ in Thousands	12 Months Ended
Investments (Narrative) (Details) $ in Thousands	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Investments [Abstract]
Fixed income securities with a fair value	$ 3,493	$ 3,530
Impairment of investments	$ 330		$ 139
Percentage of fixed maturities amortized cost values	80.00%
Equity Securities [Member]
Investments [Abstract]
Number of securities	196	129

Investments (Schedule of amortized cost and estimated fair value of investment securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Cost or Amortized Cost	$ 264,006	$ 171,771
Gross Unrealized Gains	21,924	17,196
Gross Unrealized Losses	(1,611)	(1,580)
Fair Value	284,319	187,387
Fixed income securities [Member]
Cost or Amortized Cost	234,978	160,260
Gross Unrealized Gains	2,738	2,393
Gross Unrealized Losses	(958)	(1,183)
Fair Value	236,758	161,470
Fixed income securities [Member] \| U.S. Government and agencies [Member]
Cost or Amortized Cost	9,531	5,834
Gross Unrealized Gains	175	260
Gross Unrealized Losses	(57)	(44)
Fair Value	9,649	6,050
Fixed income securities [Member] \| States, territories and possessions and political subdivisions [Member]
Cost or Amortized Cost	81,741	68,915
Gross Unrealized Gains	1,171	882
Gross Unrealized Losses	(317)	(401)
Fair Value	82,595	69,396
Fixed income securities [Member] \| Corporate securities [Member]
Cost or Amortized Cost	88,474	50,610
Gross Unrealized Gains	1,197	1,028
Gross Unrealized Losses	(220)	(468)
Fair Value	89,451	51,170
Fixed income securities [Member] \| Residential mortgage-backed securities [Member]
Cost or Amortized Cost	28,557	22,750
Gross Unrealized Gains	124	102
Gross Unrealized Losses	(157)	(215)
Fair Value	28,524	22,637
Fixed income securities [Member] \| Commercial mortgage-backed securities [Member]
Cost or Amortized Cost	11,228	8,033
Gross Unrealized Gains	61	104
Gross Unrealized Losses	(119)	(41)
Fair Value	11,170	8,096
Fixed income securities [Member] \| Asset-backed securities [Member]
Cost or Amortized Cost	15,447	4,118
Gross Unrealized Gains	10	17
Gross Unrealized Losses	(88)	(14)
Fair Value	15,369	4,121
Equity Securities [Member]
Cost or Amortized Cost	29,028	11,511
Gross Unrealized Gains	19,186	14,803
Gross Unrealized Losses	(653)	(397)
Fair Value	47,561	25,917
Equity Securities [Member] \| Basic materials [Member]
Cost or Amortized Cost	768	90
Gross Unrealized Gains	124	13
Gross Unrealized Losses		(1)
Fair Value	892	102
Equity Securities [Member] \| Communications [Member]
Cost or Amortized Cost	3,027	1,307
Gross Unrealized Gains	1,449	1,601
Gross Unrealized Losses	(154)	(81)
Fair Value	4,322	2,827
Equity Securities [Member] \| Consumer, cyclical [Member]
Cost or Amortized Cost	5,303	1,665
Gross Unrealized Gains	4,156	3,646
Gross Unrealized Losses	(120)	(50)
Fair Value	9,339	5,261
Equity Securities [Member] \| Consumer, non-cyclical [Member]
Cost or Amortized Cost	7,090	2,015
Gross Unrealized Gains	3,940	2,411
Gross Unrealized Losses	(125)	(208)
Fair Value	10,905	4,218
Equity Securities [Member] \| Energy [Member]
Cost or Amortized Cost	2,003	1,053
Gross Unrealized Gains	272	234
Gross Unrealized Losses	(44)
Fair Value	2,231	1,287
Equity Securities [Member] \| Financial [Member]
Cost or Amortized Cost	2,007	314
Gross Unrealized Gains	410	277
Gross Unrealized Losses
Fair Value	2,417	591
Equity Securities [Member] \| Industrial [Member]
Cost or Amortized Cost	5,038	2,251
Gross Unrealized Gains	4,167	2,766
Gross Unrealized Losses
Fair Value	9,205	5,017
Equity Securities [Member] \| Technology [Member]
Cost or Amortized Cost	3,792	2,816
Gross Unrealized Gains	4,668	3,855
Gross Unrealized Losses	(210)	(57)
Fair Value	$ 8,250	$ 6,614

Investments (Schedule of Fixed Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Marketable Securities [Abstract]
Amortized Cost, Due to mature One year or less	$ 12,761	$ 10,935
Amortized Cost, Due to mature After one year through five years	86,830	45,904
Amortized Cost, Due to mature After five years through ten years	69,586	55,430
Amortized Cost, Due to mature After ten years	10,569	13,090
Amortized Cost, Due to mature Mortgage/asset-backed securities	55,232	34,901
Available-for-sale Securities, Debt Maturities, Amortized Cost	234,978	160,260
Fair Value, Due to mature One year or less	12,766	11,069
Fair Value, Due to mature After one year through five years	87,642	46,891
Fair Value, Due to mature After five years through ten years	70,680	55,619
Fair Value, Due to mature After ten years	10,607	13,037
Fair Value, Due to mature Mortgage/asset-backed securities	55,063	34,854
Available-for-sale Securities, Debt Securities, Estimated Fair Value	$ 236,758	$ 161,470

Investments (Schedule of aggregate fair value and gross unrealized loss) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Less than 12 months Fair Value	$ 103,806	$ 54,328
Less than 12 months Gross Unrealized Losses	(1,143)	(1,237)
Greater than 12 months Fair Value	15,430	2,425
Greater than 12 months Gross Unrealized Losses	(468)	(343)
Fair Value, Total	119,236	56,753
Gross Unrealized Losses, Total	(1,611)	(1,580)
Fixed income securities [Member]
Less than 12 months Fair Value	99,297	53,284
Less than 12 months Gross Unrealized Losses	(690)	(885)
Greater than 12 months Fair Value	14,957	2,251
Greater than 12 months Gross Unrealized Losses	(268)	(298)
Fair Value, Total	114,254	55,535
Gross Unrealized Losses, Total	(958)	(1,183)
Fixed income securities [Member] \| U.S. Government and agencies [Member]
Less than 12 months Fair Value	6,442	2,750
Less than 12 months Gross Unrealized Losses	(54)	(44)
Greater than 12 months Fair Value	497
Greater than 12 months Gross Unrealized Losses	(3)
Fair Value, Total	6,939	2,750
Gross Unrealized Losses, Total	(57)	(44)
Fixed income securities [Member] \| States, territories and possessions and political subdivisions [Member]
Less than 12 months Fair Value	28,219	16,559
Less than 12 months Gross Unrealized Losses	(251)	(396)
Greater than 12 months Fair Value	3,593	245
Greater than 12 months Gross Unrealized Losses	(66)	(5)
Fair Value, Total	31,812	16,804
Gross Unrealized Losses, Total	(317)	(401)
Fixed income securities [Member] \| Corporate securities [Member]
Less than 12 months Fair Value	39,025	13,479
Less than 12 months Gross Unrealized Losses	(201)	(175)
Greater than 12 months Fair Value	1,195	2,006
Greater than 12 months Gross Unrealized Losses	(19)	(293)
Fair Value, Total	40,220	15,485
Gross Unrealized Losses, Total	(220)	(468)
Fixed income securities [Member] \| Residential mortgage-backed securities [Member]
Less than 12 months Fair Value	7,573	15,692
Less than 12 months Gross Unrealized Losses	(40)	(215)
Greater than 12 months Fair Value	7,248
Greater than 12 months Gross Unrealized Losses	(117)
Fair Value, Total	14,821	15,692
Gross Unrealized Losses, Total	(157)	(215)
Fixed income securities [Member] \| Commercial mortgage-backed securities [Member]
Less than 12 months Fair Value	4,652	2,513
Less than 12 months Gross Unrealized Losses	(64)	(41)
Greater than 12 months Fair Value	1,643
Greater than 12 months Gross Unrealized Losses	(55)
Fair Value, Total	6,295	2,513
Gross Unrealized Losses, Total	(119)	(41)
Fixed income securities [Member] \| Asset-backed securities [Member]
Less than 12 months Fair Value	13,386	2,291
Less than 12 months Gross Unrealized Losses	(80)	(14)
Greater than 12 months Fair Value	781
Greater than 12 months Gross Unrealized Losses	(8)
Fair Value, Total	14,167	2,291
Gross Unrealized Losses, Total	(88)	(14)
Equity Securities [Member]
Less than 12 months Fair Value	4,509	1,044
Less than 12 months Gross Unrealized Losses	(453)	(352)
Greater than 12 months Fair Value	473	174
Greater than 12 months Gross Unrealized Losses	(200)	(45)
Fair Value, Total	4,982	1,218
Gross Unrealized Losses, Total	(653)	(397)
Equity Securities [Member] \| Basic materials [Member]
Less than 12 months Fair Value		32
Less than 12 months Gross Unrealized Losses		(1)
Greater than 12 months Fair Value
Greater than 12 months Gross Unrealized Losses
Fair Value, Total		32
Gross Unrealized Losses, Total		(1)
Equity Securities [Member] \| Communications [Member]
Less than 12 months Fair Value	840	167
Less than 12 months Gross Unrealized Losses	(48)	(81)
Greater than 12 months Fair Value	107
Greater than 12 months Gross Unrealized Losses	(106)
Fair Value, Total	947	167
Gross Unrealized Losses, Total	(154)	(81)
Equity Securities [Member] \| Consumer, cyclical [Member]
Less than 12 months Fair Value	898	63
Less than 12 months Gross Unrealized Losses	(116)	(5)
Greater than 12 months Fair Value	214	174
Greater than 12 months Gross Unrealized Losses	(4)	(45)
Fair Value, Total	1,112	237
Gross Unrealized Losses, Total	(120)	(50)
Equity Securities [Member] \| Consumer, non-cyclical [Member]
Less than 12 months Fair Value	1,894	239
Less than 12 months Gross Unrealized Losses	(125)	(208)
Greater than 12 months Fair Value
Greater than 12 months Gross Unrealized Losses
Fair Value, Total	1,894	239
Gross Unrealized Losses, Total	(125)	(208)
Equity Securities [Member] \| Energy [Member]
Less than 12 months Fair Value	243
Less than 12 months Gross Unrealized Losses	(44)
Greater than 12 months Fair Value
Greater than 12 months Gross Unrealized Losses
Fair Value, Total	243
Gross Unrealized Losses, Total	(44)
Equity Securities [Member] \| Technology [Member]
Less than 12 months Fair Value	634	543
Less than 12 months Gross Unrealized Losses	(120)	(57)
Greater than 12 months Fair Value	152
Greater than 12 months Gross Unrealized Losses	(90)
Fair Value, Total	786	543
Gross Unrealized Losses, Total	$ (210)	$ (57)

Investments (Schedule of Net Investment Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Total gross investment income	$ 7,069	$ 5,460	$ 5,179
Investment expenses	2,038	1,816	1,608
Net investment income	5,031	3,644	3,571
Fixed income securities [Member]
Total gross investment income	6,067	4,709	4,420
Equity Securities [Member]
Total gross investment income	650	376	368
Real estate [Member]
Total gross investment income	352	311	293
Cash and Cash Equivalents [Member]
Total gross investment income		$ 64	$ 98

Investments (Schedule of components of net realized capital gain (loss) on investments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Marketable Securities [Abstract]
Gross realized gains	$ 3,615	$ 6,098	$ 1,328
Gross realized losses, excluding other-than-temporary impairment losses	(288)	(417)	(366)
Other than temporary impairment losses	(330)		(139)
Net realized capital gain on investments	$ 2,997	$ 5,681	$ 823

Fair Value Measurements (Schedule of assets, which are measured on a recurring basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Total fixed income securities	$ 236,758	$ 161,470
Total equity securities	47,561	25,917
Cash and cash equivalents	27,594	18,318	$ 14,521	$ 21,729
Total assets at fair value	311,913	205,705
Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
Total equity securities	47,561	25,917
Cash and cash equivalents	27,594	18,318
Total assets at fair value	75,155	44,235
Fair Value, Inputs, Level 2 [Member]
Total fixed income securities
Total equity securities
Cash and cash equivalents
Total assets at fair value	236,758	161,470
Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Total equity securities
Cash and cash equivalents
Total assets at fair value
U.S. Government and agencies [Member]
Total fixed income securities	9,649	6,050
U.S. Government and agencies [Member] \| Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
U.S. Government and agencies [Member] \| Fair Value, Inputs, Level 2 [Member]
Total fixed income securities	9,649	6,050
U.S. Government and agencies [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
States, territories and possessions and political subdivisions [Member]
Total fixed income securities	82,595	69,396
States, territories and possessions and political subdivisions [Member] \| Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
States, territories and possessions and political subdivisions [Member] \| Fair Value, Inputs, Level 2 [Member]
Total fixed income securities	82,595	69,396
States, territories and possessions and political subdivisions [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Corporate securities [Member]
Total fixed income securities	89,451	51,170
Corporate securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
Corporate securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Total fixed income securities	89,451	51,170
Corporate securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Residential mortgage-backed securities [Member]
Total fixed income securities	28,524	22,637
Residential mortgage-backed securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
Residential mortgage-backed securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Total fixed income securities	28,524	22,637
Residential mortgage-backed securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Commercial mortgage-backed securities [Member]
Total fixed income securities	11,170	8,096
Commercial mortgage-backed securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
Commercial mortgage-backed securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Total fixed income securities	11,170	8,096
Commercial mortgage-backed securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Asset-backed securities [Member]
Total fixed income securities	15,369	4,121
Asset-backed securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
Asset-backed securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Total fixed income securities	15,369	4,121
Asset-backed securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Basic materials [Member]
Total equity securities	892	102
Basic materials [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	892	102
Basic materials [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Basic materials [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities
Communications [Member]
Total equity securities	4,322	2,827
Communications [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	4,322	2,827
Communications [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Communications [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities
Consumer, cyclical [Member]
Total equity securities	9,339	5,261
Consumer, cyclical [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	9,339	5,261
Consumer, cyclical [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Consumer, cyclical [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities
Consumer, non-cyclical [Member]
Total equity securities	10,905	4,218
Consumer, non-cyclical [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	10,905	4,218
Consumer, non-cyclical [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Consumer, non-cyclical [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities
Energy [Member]
Total equity securities	2,231	1,287
Energy [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	2,231	1,287
Energy [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Energy [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities
Financial [Member]
Total equity securities	2,417	591
Financial [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	2,417	591
Financial [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Financial [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities
Industrial [Member]
Total equity securities	9,205	5,017
Industrial [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	9,205	5,017
Industrial [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Industrial [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities
Technology [Member]
Total equity securities	8,250	6,614
Technology [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	8,250	6,614
Technology [Member] \| Fair Value, Inputs, Level 2 [Member]
Total equity securities
Technology [Member] \| Fair Value, Inputs, Level 3 [Member]
Total equity securities

Reinsurance (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Reinsurance (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Reinsurance Disclosures [Abstract]
Reinsurance Retention Policy, Amount Retained	$ 10,000
Reinsurance Retention Policy, Excess Retention, Amount Reinsured	74,600
Retained risk amount	$ 10,000	$ 5,000
Ceded reinsurance commission percentage	100.00%

Reinsurance (Schedule of reconciliation of direct to net premiums on both a written and an earned basis) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Premiums Written
Direct premium									$ 195,238	$ 180,870	$ 172,775
Assumed premium									6,709	6,591	3,729
Ceded premium									(16,665)	(30,748)	(33,439)
Net premiums									185,282	156,713	143,065
Premiums Earned
Direct premium									189,418	176,958	169,222
Assumed premium									6,711	6,546	3,690
Ceded premium									(16,665)	(30,748)	(33,439)
Net premiums	$ 48,477	$ 52,525	$ 45,653	$ 32,809	$ 32,866	$ 52,639	$ 37,136	$ 30,115	$ 179,464	$ 152,756	$ 139,473
Percentage of assumed premium to net earned premium									3.70%	4.30%	2.60%

Reinsurance (Schedule of reconciliation of direct to net losses and loss adjustment expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reinsurance Disclosures [Abstract]
Direct losses and loss adjustment expenses	$ 124,117	$ 146,391	$ 89,242
Assumed losses and loss adjustment expenses	6,177	4,947	3,023
Ceded losses and loss adjustment expenses	(7,583)	(32,830)	(8,389)
Net losses and loss adjustment expenses	$ 122,711	$ 118,508	$ 83,876

Deferred Policy Acquisition Costs (Schedule of deferred policy acquisition costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Policy Acquisition Costs Disclosures [Abstract]
Balance, beginning of year	$ 8,942	$ 8,444	$ 7,240
Deferral of policy acquisition costs	27,667	20,921	19,825
Amortization of deferred policy acquisition costs	(27,750)	(20,423)	(18,621)
Balance, end of year	$ 8,859	$ 8,942	$ 8,444

Unpaid Losses and Loss Adjustment Expenses (Schedule of liability for unpaid losses and loss adjustment expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]
Liability for unpaid losses and loss adjustment expenses	$ 59,632	$ 45,342	$ 50,518
Reinsurance recoverable on losses	7,192	5,109	5,676
Net balance at beginning of year	52,440	40,233	44,842
Incurred related to:
Current year	132,812	123,264	92,764
Prior years	(10,101)	(4,756)	(8,888)
Total Incurred	122,711	118,508	83,876
Paid related to:
Current year	104,769	90,772	70,290
Prior years	28,620	15,529	18,195
Total paid	133,389	106,301	88,485
Liability for unpaid losses and loss adjustment expenses	45,890	59,632	45,342
Reinsurance recoverable on losses	4,128	7,192	5,109
Net balance at end of year	$ 41,762	$ 52,440	$ 40,233

Unpaid Losses and Loss Adjustment Expenses (Schedule of reconciliation of the net incurred and paid claims) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net outstanding liabilities	$ 41,762
Reinsurance Recoverable	4,128
Gross liability for unpaid loss and loss expenses	45,890	$ 59,632	$ 45,342
Private Passenger Auto [Member]
Net outstanding liabilities	17,115
Reinsurance Recoverable	690
Non Standard Auto [Member]
Net outstanding liabilities	5,810
Reinsurance Recoverable
Home and Farm [Member]
Net outstanding liabilities	9,061
Reinsurance Recoverable	1,449
Crop [Member]
Net outstanding liabilities	1,019
Reinsurance Recoverable	133
All other [Member]
Net outstanding liabilities	8,757
Reinsurance Recoverable	$ 1,856

Unpaid Losses and Loss Adjustment Expenses (Schedule of required information about average historical claims) (Details)	Dec. 31, 2017
Private Passenger Auto [Member]
Years 1	53.70%
Years 2	21.70%
Years 3	11.70%
Years 4	6.30%
Years 5	2.70%
Years 6	1.70%
Years 7	1.00%
Years 8	0.40%
Years 9	0.50%
Years 10	0.10%
Non Standard Auto [Member]
Years 1	75.10%
Years 2	20.80%
Years 3	3.20%
Years 4	0.70%
Years 5	0.20%
Years 6
Years 7
Years 8
Years 9
Years 10
Home and Farm [Member]
Years 1	73.30%
Years 2	8.40%
Years 3	10.60%
Years 4	2.50%
Years 5	2.10%
Years 6	1.20%
Years 7	0.60%
Years 8	0.20%
Years 9	0.30%
Years 10	0.10%
Crop [Member]
Years 1	93.40%
Years 2	4.50%
Years 3	2.10%
Years 4
Years 5
Years 6
Years 7
Years 8
Years 9
Years 10

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cost:	$ 17,027	$ 16,465
Accumulated depreciation	(11,150)	(11,646)
Total property and equipment, net	5,877	4,819
Depreciation expense	500	441	$ 523
Real estate [Member]
Cost:	$ 10,633	9,578
Real estate [Member] \| Minimum [Member]
Estimated Useful Life	10 years
Real estate [Member] \| Maximum [Member]
Estimated Useful Life	31 years
Electronic data processing equipment [Member]
Cost:	$ 1,288	1,637
Electronic data processing equipment [Member] \| Minimum [Member]
Estimated Useful Life	5 years
Electronic data processing equipment [Member] \| Maximum [Member]
Estimated Useful Life	7 years
Furniture and Fixtures [Member]
Cost:	$ 3,511	3,762
Furniture and Fixtures [Member] \| Minimum [Member]
Estimated Useful Life	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Estimated Useful Life	7 years
Automobiles [Member]
Cost:	$ 1,595	$ 1,488
Automobiles [Member] \| Minimum [Member]
Estimated Useful Life	2 years
Automobiles [Member] \| Maximum [Member]
Estimated Useful Life	3 years

Related Party Transactions (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
NDFB [Member]
Related Party Transaction [Line Items]
Royalties	$ 1,289	$ 1,258	$ 1,230
Accrued royalties	99	96
Battle Creek [Member]
Related Party Transaction [Line Items]
Related party revenues	153	174	129
Related party expenses	$ 0	$ 0	$ 0

Related Party Transactions (Schedule of impact of consolidating Battle Creek into our consolidated balance sheets) (Details) - USD ($)
$ in Thousands

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Assets:

Premiums and agents’ balances receivable

$ 25,632

$ 21,986

$ 20,039

Reinsurance recoverable

4,128

Accrued investment income

1,996

1,431

Property and equipment

5,877

4,819

Other assets

3,482

4,334

Total assets

376,988

278,703

Liabilities:

Unpaid losses and loss adjustment expenses

45,890

59,632

45,342

Unearned premiums

63,262

57,445

53,487

Reinsurance payable

428

Total liabilities

121,415

125,285

Equity:

Non-controlling interest

3,178

3,522

Total equity

255,573

153,418

$ 149,918

$ 135,692

Total liabilities and equity

376,988

278,703

Battle Creek [Member]

Assets:

Cash and cash equivalents (overdraft)

(726)

124

Investments

4,364

4,290

Premiums and agents’ balances receivable

4,055

2,841

Reinsurance recoverable

^[1]

20,932

19,299

Accrued investment income

Deferred income tax asset, net

389

915

Property and equipment

370

331

Other assets

Total assets

29,467

27,886

Liabilities:

Unpaid losses and loss adjustment expenses

7,995

8,917

Unearned premiums

12,937

10,382

Notes payable

^[1]

3,000

Reinsurance payable

^[1]

965

992

Accrued expenses and other liabilities

1,392

1,073

Total liabilities

26,289

24,364

Equity:

Non-controlling interest

3,178

3,522

Total equity

3,178

3,522

Total liabilities and equity

$ 29,467

$ 27,886

[1]	Amount eliminated in consolidation.

Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
Benefit Plans (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Company's Total contribution to the money purchase plan	$ 854	$ 762	$ 701
Company’s total contributions to the 401(k) plan	411	422	$ 390
Fixed income securities with a fair value	3,493	$ 3,530
Funds deposited in deferred compensation	$ 138
Interest at the long-term Applicable Federal Rate	2.79%
Minimum [Member]
Employee contribution in percentage	3.00%
Maximum [Member]
Employee contribution in percentage	50.00%

Line of Credit (Details) - USD ($) $ in Thousands	12 Months Ended
Line of Credit (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Line of credit with Wells Fargo	$ 3,000	$ 3,000
Line of credit expiration date	Nov. 30, 2018

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Unrecognized tax benefits
Interest and penalties
Battle Creek [Member]
Net operating loss carryover	$ 4,951	5,159
Net capital loss carryovers		$ 247
Expiration date	Dec. 31, 2030

Income Taxes (Schedule of components of our provision for income taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Current	$ 8,461	$ 1,564	$ 7,910
Deferred	(2,067)	(85)	378
Income Tax Expense (Benefit)	$ 6,394	$ 1,479	$ 8,288

Income Taxes (Schedule of components of income before provision for income taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income before income taxes	$ 22,006	$ 6,117	$ 25,873
Expected provision for federal income taxes	7,702	2,141	9,067
Permanent differences	(736)	(670)	(111)
Change in valuation allowance	(394)	(62)
Stock conversion and IPO expenses	568
Impact of effective tax rate change on deferred income tax assets and liabilities	(1,274)
Other	528	70	(668)
Income Tax Expense (Benefit)	$ 6,394	$ 1,479	$ 8,288

Income Taxes (Schedule of components of our deferred income tax assets and deferred income tax liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred income tax assets:
Unearned premium	$ 2,657	$ 4,023
Unpaid losses and loss adjustment expenses	251	563
Carryovers	1,040	1,810
Other	331	252
Total gross deferred income tax assets	4,279	6,648
Deferred income tax liabilities:
Deferred policy acquisition costs	1,860	3,129
Net unrealized gains	4,266	5,407
Other	64	5
Total deferred income tax liabilities	6,190	8,541
Net deferred income tax liability	(1,911)	(1,893)
Valuation allowance	(628)	(1,022)
Deferred income tax liability, net	$ (2,539)	$ (2,915)

Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases, Operating [Abstract]
Operating lease expenses	$ 68	$ 74	$ 236
Lease expiration date		Dec. 31, 2017

Common Stock (Narrative) (Details) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares authorized	5,000,000	5,000,000

Common Stock (Schedule of changes in number of common stock) (Details) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Shares outstanding, beginning
Initial public offering	23,000,000
Shares repurchased related to employee stock ownership plan	(240,000)
Shares repurchased	(446,671)
Issuance related to ESOP	24,315
Shares outstanding, ending	22,337,644

Stock-based Compensation (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share issued	22,760,000
Share-Based Compensation	$ 423
All award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share issued	500,000
Shares granted	100,000
Outstanding, Aggregate Intrinsic Value	$ 1,000
All award [Member] \| Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share granted not exceed	$ 100
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	83,000
Vesting period	5 years
Total unrecognized compensation cost	$ 1,013
Total unrecognized compensation cost, weighted average period	1 year 22 days
Total fair value of shares vested	$ 303
Percentage of RSU granted to employees per year	20.00%

Stock-based Compensation (Schedule of Restricted Stock Outstanding) (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2017 $ / shares shares
Shares
Balance at December 31, 2016 \| shares
Granted \| shares	83,000
Vested \| shares	(17,500)
Balance at December 31, 2017 \| shares	65,500
Weighted Average Grant Date Fair Value
Balance at December 31, 2016 \| $ / shares
Granted \| $ / shares	17.31
Vested \| $ / shares	17.31
Balance at December 31, 2017 \| $ / shares	$ 17.31

Stock-based Compensation (Schedule of RSU activity) (Details) - Restricted Stock [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSU compensation expense	$ 423
Income tax benefit	(148)
RSU compensation expense, net of income taxes	275
Total grant-date fair value of vested RSUs at end of period	$ 303

Earnings per Share (Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended
	May 23, 2017	Jun. 30, 2017	Dec. 31, 2017
Earnings Per Share [Abstract]
Net common shares issued in initial public offering			22,760,000
Repurchase of outstanding common stock	$ 8,000	$ 8,037
Repurchase of outstanding common stock, shares		446,671

Earnings per Share (Schedule of Calculations of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Basic earnings per share:
Net income attributable to NI Holdings, Inc.	$ 15,991	$ 4,551	$ 17,456
Weighted average shares outstanding	22,512,401
Basic earnings per share	$ 0.71
Numerator:
Net income attributable to NI Holdings, Inc.	$ 15,991	$ 4,551	$ 17,456
Denominator:
Number of shares used in basic computation	22,512,401
Weighted average effect of dilutive securities
Add: Director and employee restricted stock units	228
Number of shares used in per share computations	22,512,629
Diluted earnings per share	$ 0.71

Segment Information (Schedule of revenue by insurance product line) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Direct premiums earned									$ 189,418	$ 176,958	$ 169,222
Assumed premiums earned									6,711	6,546	3,690
Ceded premiums earned									(16,665)	(30,748)	(33,439)
Net premiums earned	$ 48,477	$ 52,525	$ 45,653	$ 32,809	$ 32,866	$ 52,639	$ 37,136	$ 30,115	179,464	152,756	139,473
Direct losses and LAE									124,117	146,391	89,242
Assumed losses and LAE									6,177	4,947	3,023
Ceded losses and LAE									7,583	32,830	8,389
Net losses and LAE									122,711	118,508	83,876
Gross margin									56,753	34,248	55,597
Underwriting and general expenses									44,423	39,122	35,972
Underwriting gain (loss)									12,330	(4,874)	19,625
Fee and other income										1,666	1,854
Net investment income	1,325	1,404	1,303	999	810	820	1,032	982	5,031	3,644	3,571
Net realized capital gain on investments									2,997	5,681	823
Income before income taxes									22,006	6,117	25,873
Income taxes									6,394	1,479	8,288
Net income	13,439	$ (2,693)	$ 117	$ 4,749	1,237	$ (999)	$ (1,819)	$ 6,219	15,612	4,638	17,585
Net (loss) attributable to non-controlling interest									(379)	87	129
Net income attributable to NI Holdings, Inc.									$ 15,991	$ 4,551	$ 17,456
Loss and LAE ratio									68.40%	77.60%	60.10%
Expense ratio									24.80%	25.60%	25.80%
Combined ratio									93.10%	103.20%	85.90%
Premiums receivable	25,632				21,986				$ 25,632	$ 21,986	$ 20,039
Deferred policy acquisition costs	8,859				8,942				8,859	8,942	8,444	$ 7,240
Reinsurance recoverables	4,128				7,192				4,128	7,192	5,109
Receivable from Federal Crop Insurance Corporation	10,501				16,761				10,501	16,761	14,002
Unpaid losses and LAE	45,890				59,632				45,890	59,632	45,342
Unearned premiums	63,262				57,445				63,262	57,445	53,487
Private Passenger Auto [Member]
Direct premiums earned									58,424	51,535	46,721
Assumed premiums earned									15	2	2
Ceded premiums earned									(3,061)	(3,287)	(2,738)
Net premiums earned									55,378	48,250	43,985
Direct losses and LAE									34,743	41,022	30,303
Assumed losses and LAE									279	316	29
Ceded losses and LAE									(271)	(3,446)	(660)
Net losses and LAE									34,751	37,892	29,672
Gross margin									20,627	10,358	14,313
Underwriting and general expenses									16,888	13,953	12,760
Underwriting gain (loss)									$ 3,739	$ (3,595)	$ 1,553
Loss and LAE ratio									62.80%	78.50%	67.50%
Expense ratio									30.50%	28.90%	29.00%
Combined ratio									93.20%	107.50%	96.50%
Premiums receivable	15,430				13,390				$ 15,430	$ 13,390	$ 11,933
Deferred policy acquisition costs	3,404				3,412				3,404	3,412	3,129
Reinsurance recoverables	690				1,042				690	1,042	1,571
Receivable from Federal Crop Insurance Corporation
Unpaid losses and LAE	17,805				24,713				17,805	24,713	21,104
Unearned premiums	24,442				22,119				24,442	22,119	20,498
Non Standard Auto [Member]
Direct premiums earned									10,530	10,671	11,373
Assumed premiums earned
Ceded premiums earned
Net premiums earned									10,530	10,671	11,373
Direct losses and LAE									8,690	9,965	9,954
Assumed losses and LAE
Ceded losses and LAE
Net losses and LAE									8,690	9,965	9,954
Gross margin									1,840	706	1,419
Underwriting and general expenses									3,057	2,921	2,670
Underwriting gain (loss)									(1,217)	(2,215)	(1,251)
Fee and other income									1,087	1,157	1,246
Other income net									$ (130)	$ (1,058)	$ (5)
Loss and LAE ratio									82.50%	93.40%	87.50%
Expense ratio									29.00%	27.40%	23.50%
Combined ratio									111.60%	120.80%	111.00%
Premiums receivable	1,196				906				$ 1,196	$ 906	$ 741
Deferred policy acquisition costs	306				232				306	232	219
Reinsurance recoverables
Receivable from Federal Crop Insurance Corporation
Unpaid losses and LAE	5,810				5,933				5,810	5,933	5,680
Unearned premiums	1,762				1,457				1,762	1,457	1,327
Home and Farm [Member]
Direct premiums earned									63,701	58,445	54,372
Assumed premiums earned									(17)	1
Ceded premiums earned									(5,289)	(8,203)	(5,940)
Net premiums earned									58,395	50,243	48,432
Direct losses and LAE									40,381	65,119	34,501
Assumed losses and LAE										634	303
Ceded losses and LAE									(672)	(21,749)	(3,923)
Net losses and LAE									39,709	44,004	30,881
Gross margin									18,686	6,239	17,551
Underwriting and general expenses									18,186	15,821	14,877
Underwriting gain (loss)									$ 500	$ (9,582)	$ 2,674
Loss and LAE ratio									68.00%	87.60%	63.80%
Expense ratio									31.10%	31.50%	30.70%
Combined ratio									99.10%	119.10%	94.50%
Premiums receivable	7,856				6,671				$ 7,856	$ 6,671	$ 6,326
Deferred policy acquisition costs	4,638				4,998				4,638	4,998	4,790
Reinsurance recoverables	1,449				3,845				1,449	3,845	2,230
Receivable from Federal Crop Insurance Corporation
Unpaid losses and LAE	10,510				15,483				10,510	15,483	9,989
Unearned premiums	32,691				29,777				32,691	29,777	27,775
Crop [Member]
Direct premiums earned									49,012	48,876	49,802
Assumed premiums earned									2,524	2,691	20
Ceded premiums earned									(7,710)	(18,404)	(24,109)
Net premiums earned									43,826	33,163	25,713
Direct losses and LAE									36,110	23,173	13,198
Assumed losses and LAE									1,654	766	810
Ceded losses and LAE									(5,322)	(4,570)	(2,971)
Net losses and LAE									32,442	19,369	11,037
Gross margin									11,384	13,794	14,676
Underwriting and general expenses									4,425	4,525	3,763
Underwriting gain (loss)									$ 6,959	$ 9,269	$ 10,913
Loss and LAE ratio									74.00%	58.40%	42.90%
Expense ratio									10.10%	13.60%	14.60%
Combined ratio									84.10%	72.10%	57.60%
Premiums receivable
Deferred policy acquisition costs
Reinsurance recoverables	133				579				133	579	302
Receivable from Federal Crop Insurance Corporation	10,501				16,761				10,501	16,761	14,002
Unpaid losses and LAE	1,152				4,270				1,152	4,270	1,240
Unearned premiums
All Other [Member]
Direct premiums earned									7,751	7,431	6,954
Assumed premiums earned									4,189	3,852	3,668
Ceded premiums earned									(605)	(854)	(652)
Net premiums earned									11,335	10,429	9,970
Direct losses and LAE									4,193	7,112	1,286
Assumed losses and LAE									4,244	3,231	1,881
Ceded losses and LAE									(1,318)	(3,065)	(835)
Net losses and LAE									7,119	7,278	2,332
Gross margin									4,216	3,151	7,638
Underwriting and general expenses									1,867	1,902	1,902
Underwriting gain (loss)									$ 2,349	$ 1,249	$ 5,736
Loss and LAE ratio									62.80%	69.80%	23.40%
Expense ratio									16.50%	18.20%	19.10%
Combined ratio									79.30%	88.00%	42.50%
Premiums receivable	1,150				1,019				$ 1,150	$ 1,019	$ 1,039
Deferred policy acquisition costs	511				300				511	300	306
Reinsurance recoverables	1,856				1,726				1,856	1,726	1,006
Receivable from Federal Crop Insurance Corporation
Unpaid losses and LAE	10,613				9,233				10,613	9,233	7,329
Unearned premiums	$ 4,367				$ 4,092				$ 4,367	$ 4,092	$ 3,887

Statutory Net Income, Capital and Surplus, and Dividend Restrictions (Schedule of filed with insurance regulatory) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Dividend distribution amount from subsidiaries		$ 1,180
Subsequent Event [Member]
Dividend distribution amount from subsidiaries	$ 1,241
American West [Member]
Statutory capital and surplus		12,409	$ 11,801	$ 11,185
Statutory unassigned surplus		6,408	5,800	5,184
Statutory net income		429	782	458
Primero [Member]
Statutory capital and surplus		8,936	8,616	8,827
Statutory unassigned surplus		(323)	(643)	(432)
Statutory net income		208	(324)	(11)
Dividend distribution amount from subsidiaries		0
Primero [Member] \| Subsequent Event [Member]
Dividend distribution amount from subsidiaries	$ 143
Battle Creek [Member]
Statutory capital and surplus		5,873	5,735	5,561
Statutory unassigned surplus		2,873	2,735	2,561
Statutory net income		153	174	127
Nodak Insurance [Member]
Statutory capital and surplus		156,545	139,140	135,771
Statutory unassigned surplus		151,545	139,140	135,771
Statutory net income		$ 13,915	$ 3,665	$ 16,221
Payment of dividends		15,654

Reconciliation to Annual Statutory Filings (Schedule of statutory net income and capital and surplus) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation To Annual Statutory Filings Schedule Of Statutory Net Income And Capital And Surplus Details
Total equity on a GAAP basis	$ 255,573				$ 153,418				$ 255,573	$ 153,418	$ 149,918	$ 135,692
Equity of non-statutory entities	(84,321)				(30)				(84,321)	(30)	(30)
Investment in subsidiaries	21,345				20,417				21,345	20,417	20,009
Non-admitted assets	(4,077)				(5,520)				(4,077)	(5,520)	(4,185)
Deferred policy acquisition costs	(8,859)				(8,942)				(8,859)	(8,942)	(8,444)	$ (7,240)
Unrealized (gains) / losses on fixed income securities	(2,099)				(1,209)				(2,099)	(1,209)	(1,938)
Unrealized gains / (losses) on investments carried at cost	2,374				2,092				2,374	2,092	1,931
Deferred income taxes	1,477				2,792				1,477	2,792	1,932
Goodwill	(648)				(365)				(648)	(365)	(83)
Other intangibles					(43)					(43)	(100)
Surplus notes	3,000				3,000				3,000	3,000	3,000
Other	(2)				(318)				(2)	(318)	(666)
Aggregate statutory surplus of insurance subsidiaries	183,763				165,292				183,763	165,292	161,344
Net income on a GAAP basis	$ 13,439	$ (2,693)	$ 117	$ 4,749	$ 1,237	$ (999)	$ (1,819)	$ 6,219	15,612	4,638	17,585
Losses on non-statutory entities									323
Deferred policy acquisition costs									76	(517)	(1,222)
Deferred income taxes									(287)	(61)	398
Other than temporary impairment losses											139
Other									(1,018)	237	(105)
Aggregate statutory net earnings									$ 14,706	$ 4,297	$ 16,795

Interim Financial Data (unaudited) (Schedule of unaudited quarterly results) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Net premiums earned	$ 48,477	$ 52,525	$ 45,653	$ 32,809	$ 32,866	$ 52,639	$ 37,136	$ 30,115	$ 179,464	$ 152,756	$ 139,473
Net investment income	1,325	1,404	1,303	999	810	820	1,032	982	5,031	3,644	3,571
Total revenues	50,187	56,566	47,616	34,771	34,316	59,135	38,806	31,490	189,140	163,747	145,721
Total expenses	32,048	59,691	47,655	27,740	32,674	61,696	41,472	21,788	167,134	157,630	119,848
Net income	$ 13,439	$ (2,693)	$ 117	$ 4,749	$ 1,237	$ (999)	$ (1,819)	$ 6,219	$ 15,612	$ 4,638	$ 17,585
Net earnings per common share	$ 0.62	$ (0.12)	$ 0.01	$ 0.21					$ 0.71

Unpaid Losses and Loss Adjustment Expenses (Schedule of Non Standard Auto incurred and paid claims development) (Details) $ in Thousands	Dec. 31, 2017 USD ($) Claims	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Dec. 31, 2008 USD ($)
All outstanding liabilities prior to 2007, net of reinsurance	$ 428	$ 39
Liabilities for Claims and Claim adjustment expenses, net of reinsurance	45,890	59,632	$ 45,342	$ 50,518
Private Passenger Auto [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	284,074
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	266,981
All outstanding liabilities prior to 2007, net of reinsurance	22
Liabilities for Claims and Claim adjustment expenses, net of reinsurance	17,115
Private Passenger Auto [Member] \| Accident Year 2008 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	22,953	22,975	22,979	23,040	$ 23,196	$ 23,215	$ 24,248	$ 24,140	$ 23,877	$ 26,058
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 22,952	22,933	22,926	22,883	22,799	22,790	22,484	22,214	20,367	17,152
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	9,945
Private Passenger Auto [Member] \| Accident Year 2009 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 25,273	25,409	25,420	25,910	26,137	25,813	26,460	27,749	29,397
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 25,131	25,103	24,918	24,829	24,784	24,412	24,105	21,880	18,203
Total IBNR Plus Expected Development on Reported Claims \| Claims	42
Cumulative Number of Reported Claims \| Claims	11,359
Private Passenger Auto [Member] \| Accident Year 2010 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 23,123	23,249	23,271	23,265	23,325	23,102	23,801	26,090
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 23,123	23,063	22,938	22,810	22,844	21,633	21,491	18,100
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	11,518
Private Passenger Auto [Member] \| Accident Year 2011 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 23,814	23,967	24,209	24,409	25,220	24,126	25,552
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 23,732	23,583	23,339	23,024	22,325	22,161	19,116
Total IBNR Plus Expected Development on Reported Claims \| Claims	32
Cumulative Number of Reported Claims \| Claims	11,480
Private Passenger Auto [Member] \| Accident Year 2012 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 23,298	24,133	24,098	24,323	24,787	26,962
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 23,073	22,726	22,640	21,888	21,434	18,681
Total IBNR Plus Expected Development on Reported Claims \| Claims	65
Cumulative Number of Reported Claims \| Claims	9,718
Private Passenger Auto [Member] \| Accident Year 2013 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 26,014	27,334	27,363	27,840	29,079
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 25,718	24,918	24,765	23,576	20,077
Total IBNR Plus Expected Development on Reported Claims \| Claims	93
Cumulative Number of Reported Claims \| Claims	10,819
Private Passenger Auto [Member] \| Accident Year 2014 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 29,099	30,427	31,349	32,548
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 27,443	27,076	25,727	22,744
Total IBNR Plus Expected Development on Reported Claims \| Claims	396
Cumulative Number of Reported Claims \| Claims	11,733
Private Passenger Auto [Member] \| Accident Year 2015 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 30,461	31,532	32,438
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 28,933	27,171	23,401
Total IBNR Plus Expected Development on Reported Claims \| Claims	320
Cumulative Number of Reported Claims \| Claims	11,658
Private Passenger Auto [Member] \| Accident Year 2016 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 39,260	40,227
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 35,845	29,009
Total IBNR Plus Expected Development on Reported Claims \| Claims	918
Cumulative Number of Reported Claims \| Claims	14,203
Private Passenger Auto [Member] \| Short-duration Insurance Contracts, Accident Year 2017 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 40,779
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 31,031
Total IBNR Plus Expected Development on Reported Claims \| Claims	2,232
Cumulative Number of Reported Claims \| Claims	12,738
Non Standard Auto [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 95,209
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	89,399
All outstanding liabilities prior to 2007, net of reinsurance
Liabilities for Claims and Claim adjustment expenses, net of reinsurance	5,810
Non Standard Auto [Member] \| Accident Year 2008 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	10,898	10,898	10,896	10,914	10,901	10,902	10,895	10,907	11,029	11,284
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 10,898	10,898	10,896	10,899	10,901	10,867	10,852	10,680	9,878	6,123
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,836
Non Standard Auto [Member] \| Accident Year 2009 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 12,584	12,584	12,584	12,586	12,604	12,655	12,702	12,790	13,269
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 12,584	12,584	12,584	12,584	12,602	12,624	12,495	11,621	7,356
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	3,250
Non Standard Auto [Member] \| Accident Year 2010 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,402	8,400	8,400	8,410	8,411	8,442	8,536	8,462
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,402	8,400	8,400	8,410	8,411	8,332	7,792	4,788
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,092
Non Standard Auto [Member] \| Accident Year 2011 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,168	8,168	8,168	8,191	8,178	8,173	8,129
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,168	8,168	8,168	8,146	7,984	7,445	4,457
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	1,939
Non Standard Auto [Member] \| Accident Year 2012 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,312	8,302	8,361	8,369	8,491	8,749
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,312	8,302	8,276	7,983	7,522	4,377
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,045
Non Standard Auto [Member] \| Accident Year 2013 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 10,843	10,804	10,800	10,823	11,063
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 10,805	10,717	10,508	9,675	6,320
Total IBNR Plus Expected Development on Reported Claims \| Claims	10
Cumulative Number of Reported Claims \| Claims	2,596
Non Standard Auto [Member] \| Accident Year 2014 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 7,577	7,591	7,619	7,297
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 7,521	7,423	6,707	3,733
Total IBNR Plus Expected Development on Reported Claims \| Claims	17
Cumulative Number of Reported Claims \| Claims	1,760
Non Standard Auto [Member] \| Accident Year 2015 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 9,655	9,806	9,727
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 9,479	8,685	5,335
Total IBNR Plus Expected Development on Reported Claims \| Claims	37
Cumulative Number of Reported Claims \| Claims	1,792
Non Standard Auto [Member] \| Accident Year 2016 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 10,048	9,967
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,882	5,409
Total IBNR Plus Expected Development on Reported Claims \| Claims	126
Cumulative Number of Reported Claims \| Claims	1,709
Non Standard Auto [Member] \| Short-duration Insurance Contracts, Accident Year 2017 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 8,722
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 4,348
Total IBNR Plus Expected Development on Reported Claims \| Claims	434
Cumulative Number of Reported Claims \| Claims	1,372
Home and Farm [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 294,440
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	285,419
All outstanding liabilities prior to 2007, net of reinsurance	40
Liabilities for Claims and Claim adjustment expenses, net of reinsurance	9,061
Home and Farm [Member] \| Accident Year 2008 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	19,072	19,071	19,071	19,138	19,430	19,386	19,528	19,913	19,591	20,151
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 19,072	19,071	19,071	19,089	19,077	19,075	19,302	18,975	18,677	16,353
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	4,544
Home and Farm [Member] \| Accident Year 2009 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 16,001	16,001	16,001	16,074	16,065	15,577	15,657	15,797	16,584
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 16,001	16,001	16,000	15,960	15,935	15,436	14,904	14,654	12,657
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	4,010
Home and Farm [Member] \| Accident Year 2010 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 22,190	22,190	22,202	22,198	22,209	22,454	23,007	23,477
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 22,190	22,190	22,154	22,117	22,068	21,955	21,940	19,902
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	5,321
Home and Farm [Member] \| Accident Year 2011 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 31,306	31,388	31,684	31,771	32,113	32,104	31,948
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 31,304	31,277	31,702	31,460	31,126	33,019	29,399
Total IBNR Plus Expected Development on Reported Claims \| Claims	2
Cumulative Number of Reported Claims \| Claims	5,851
Home and Farm [Member] \| Accident Year 2012 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 24,079	24,081	24,091	24,320	24,439	25,179
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 24,076	24,075	24,168	24,029	23,863	21,761
Total IBNR Plus Expected Development on Reported Claims \| Claims	3
Cumulative Number of Reported Claims \| Claims	3,607
Home and Farm [Member] \| Accident Year 2013 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 28,286	28,315	28,531	29,217	29,976
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 27,456	27,221	27,183	26,934	23,354
Total IBNR Plus Expected Development on Reported Claims \| Claims	168
Cumulative Number of Reported Claims \| Claims	4,180
Home and Farm [Member] \| Accident Year 2014 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 35,589	35,770	36,001	36,663
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 35,371	35,219	35,199	32,207
Total IBNR Plus Expected Development on Reported Claims \| Claims	67
Cumulative Number of Reported Claims \| Claims	5,229
Home and Farm [Member] \| Accident Year 2015 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 31,297	31,818	32,789
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 30,350	30,164	27,204
Total IBNR Plus Expected Development on Reported Claims \| Claims	222
Cumulative Number of Reported Claims \| Claims	3,908
Home and Farm [Member] \| Accident Year 2016 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 44,510	45,825
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 44,942	37,656
Total IBNR Plus Expected Development on Reported Claims \| Claims	225
Cumulative Number of Reported Claims \| Claims	6,244
Home and Farm [Member] \| Short-duration Insurance Contracts, Accident Year 2017 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 42,110
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 34,657
Total IBNR Plus Expected Development on Reported Claims \| Claims	1,707
Cumulative Number of Reported Claims \| Claims	4,521
Crop [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 259,594
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	258,575
All outstanding liabilities prior to 2007, net of reinsurance
Liabilities for Claims and Claim adjustment expenses, net of reinsurance	1,019
Crop [Member] \| Accident Year 2008 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	22,941	22,941	22,941	22,941	22,941	22,941	22,941	22,257	20,868	20,534
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 22,941	22,941	22,941	22,941	22,941	22,941	22,941	22,941	22,941	$ 19,098
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,962
Crop [Member] \| Accident Year 2009 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 15,450	15,450	15,450	15,450	15,450	15,450	15,450	15,450	17,517
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 15,450	15,450	15,450	15,450	15,450	15,450	15,450	15,450	$ 13,462
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,367
Crop [Member] \| Accident Year 2010 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 20,717	20,717	20,717	20,717	20,717	20,717	20,717	20,742
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 20,717	20,717	20,717	20,717	20,717	20,717	20,717	$ 19,678
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,108
Crop [Member] \| Accident Year 2011 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 59,651	59,651	59,651	59,651	59,651	54,953	55,094
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 59,651	59,651	59,651	59,651	59,651	59,651	$ 57,741
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	3,211
Crop [Member] \| Accident Year 2012 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 13,673	13,673	13,673	13,673	13,676	13,546
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 13,673	13,673	13,673	13,673	13,673	$ 13,078
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,137
Crop [Member] \| Accident Year 2013 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 39,665	39,665	39,665	39,665	40,976
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 39,665	39,665	39,665	39,665	$ 35,511
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,097
Crop [Member] \| Accident Year 2014 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 20,333	20,333	20,333	22,686
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 20,333	20,333	20,333	$ 17,788
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,268
Crop [Member] \| Accident Year 2015 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 13,849	13,849	13,813
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 13,849	13,849	$ 12,866
Total IBNR Plus Expected Development on Reported Claims \| Claims
Cumulative Number of Reported Claims \| Claims	2,427
Crop [Member] \| Accident Year 2016 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 19,582	20,209
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 19,487	$ 16,444
Total IBNR Plus Expected Development on Reported Claims \| Claims	2
Cumulative Number of Reported Claims \| Claims	2,803
Crop [Member] \| Short-duration Insurance Contracts, Accident Year 2017 [Member]
Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 33,733
Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance	$ 32,809
Total IBNR Plus Expected Development on Reported Claims \| Claims	20
Cumulative Number of Reported Claims \| Claims	2,831