Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2018	Mar. 13, 2019	Jun. 29, 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	Accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		22,209,599
Document Type	10-K
Amendment Flag	false
Entity Current Reporting Status	Yes
Entity Public Float			$ 163
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2018
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Entity Voluntary Filers	No

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets:
Cash and cash equivalents	$ 68,950	$ 27,594
Fixed income securities, at fair value	254,969	236,758
Equity securities, at fair value	48,498	47,561
Other investments	1,954	1,972
Total cash and investments	374,371	313,885
Premiums and agents' balances receivable	34,287	25,632
Deferred policy acquisition costs	12,866	8,859
Reinsurance recoverables on losses	2,232	4,128
Accrued investment income	1,898	1,996
Property and equipment	6,979	5,877
Receivable from Federal Crop Insurance Corporation	16,169	10,501
Goodwill and other intangibles	4,623	2,628
Other assets	5,067	3,482
Total assets	458,492	376,988
Liabilities:
Unpaid losses and loss adjustment expenses	87,121	45,890
Unearned premiums	84,767	63,262
Reinsurance premiums payable		428
Federal income tax payable	197	991
Deferred income taxes, net	711	2,539
Accrued expenses and other liabilities	9,943	8,305
Commitments and Contingencies
Total liabilities	182,739	121,415
Equity:
Common stock, $0.01 par value, authorized 25,000,000 shares, issued: 23,000,000 shares; and outstanding: 2018 - 22,192,894 shares, 2017 - 22,337,644 shares	230	230
Preferred stock, without par value, authorized 5,000,000 shares, no shares issued or outstanding
Additional paid-in capital	94,486	93,496
Unearned employee stock ownership plan shares	(1,914)	(2,157)
Retained earnings	183,946	152,865
Accumulated other comprehensive income, net of income taxes	6,376	15,998
Treasury stock, at cost, 2018 - 615,736 shares, 2017 - 446,671 shares	(10,634)	(8,037)
Non-controlling interest	3,263	3,178
Total equity	275,753	255,573
Total liabilities and equity	$ 458,492	$ 376,988

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
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	22,192,894	22,337,644
Common stock, shares outstanding	22,192,894	22,337,644
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	615,736	446,671

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues:
Net premiums earned	$ 195,720	$ 179,464	$ 152,756
Fee and other income	6,496	1,648	1,666
Net investment income	6,180	5,031	3,644
Net realized capital gain on investments	3,974	2,997	5,681
Total revenues	212,370	189,140	163,747
Expenses:
Losses and loss adjustment expenses	119,088	122,711	118,508
Amortization of deferred policy acquisition costs	31,856	27,750	20,423
Other underwriting and general expenses	22,854	16,673	18,699
Total expenses	173,798	167,134	157,630
Income before income taxes	38,572	22,006	6,117
Income taxes	7,328	6,394	1,479
Net income	31,244	15,612	4,638
Net income (loss) attributable to non-controlling interest	163	(379)	87
Net income attributable to NI Holdings, Inc.	$ 31,081	$ 15,991	$ 4,551
Basic earnings per common share	$ 1.39	$ 0.71
Diluted earnings per common share	$ 1.39	$ 0.71

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net income (loss)	$ 31,244	$ 15,612	$ 4,638
Other comprehensive income, before income taxes:
Holding gains on investments	(8,305)	7,629	3,930
Reclassification adjustment for net realized capital loss (gain) included in net income	(3,974)	(2,997)	(5,681)
Other comprehensive income, before income taxes	(12,279)	4,632	(1,751)
Income tax (expense) related to items of other comprehensive income	2,579	(1,621)	613
Other comprehensive income, net of income taxes	(9,700)	3,011	(1,138)
Comprehensive income (loss)	21,544	18,623	3,500
Attributable to Nodak Mutual Insurance Company [Member]
Net income (loss)	31,081	15,991	4,551
Other comprehensive income, before income taxes:
Holding gains on investments	(8,206)	7,623	3,862
Reclassification adjustment for net realized capital loss (gain) included in net income	(3,974)	(3,046)	(5,691)
Other comprehensive income, before income taxes	(12,180)	4,577	(1,829)
Income tax (expense) related to items of other comprehensive income	2,558	(1,601)	640
Other comprehensive income, net of income taxes	(9,622)	2,976	(1,189)
Comprehensive income (loss)	21,459	18,967	3,362
Attributable to Non-Controlling Interest [Member]
Net income (loss)	163	(379)	87
Other comprehensive income, before income taxes:
Holding gains on investments	(99)	6	68
Reclassification adjustment for net realized capital loss (gain) included in net income		49	10
Other comprehensive income, before income taxes	(99)	55	78
Income tax (expense) related to items of other comprehensive income	21	(20)	(27)
Other comprehensive income, net of income taxes	(78)	35	51
Comprehensive income (loss)	$ 85	$ (344)	$ 138

Consolidated Statements 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, 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
Net income				31,081			163	31,244
Other comprehensive income (loss), net of income taxes					(9,622)		(78)	(9,700)
Share-based compensation		1,232						1,232
Purchase of treasury stock						$ (2,996)		$ (2,996)
Issuance of vested award shares		(399)				399
Distribution of employee stock ownership plan shares at Dec. 31, 2018		157	243					400
Balance at Dec. 31, 2018	$ 230	$ 94,486	$ (1,914)	$ 183,946	$ 6,376	$ (10,634)	$ 3,263	$ 275,753

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash Flows from Operating Activities:
Net income	$ 31,244	$ 15,612	$ 4,638
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on acquisition of Direct Auto Insurance Company	(4,578)
Net realized capital gain on investments	(3,974)	(2,997)	(5,681)
Deferred income tax expense	(692)	(2,067)	(82)
Depreciation of property and equipment	492	500	441
Amortization of intangibles	3,507	43	57
Distribution of employee stock ownership plan shares	400	401
Share-based incentive compensation	1,232	423
Amortization of deferred policy acquisition costs	31,856	27,750	20,423
Deferral of policy acquisition costs	(35,863)	(27,667)	(20,921)
Net amortization of premiums and discounts on investments	1,149	1,368	894
Gain on sale of property and equipment	(11)
Changes in assets and liabilities which provided (used) cash:
Premiums and agents' balances receivable	(2,806)	(3,646)	(1,947)
Reinsurance premiums payable	(428)	389	(498)
Reinsurance recoverables on losses	1,896	3,064	(1,921)
Accrued investment income	161	(565)	(67)
Receivable from Federal Crop Insurance Corporation	(5,668)	6,260	(2,759)
Federal income tax recoverable / payable	(2,280)	3,924	(2,051)
Other assets	(1,477)	506	(902)
Unpaid losses and loss adjustment expenses	264	(13,742)	14,290
Unearned premiums	5,550	5,817	3,958
Accrued expenses and other liabilities	981	3,052	(565)
Net cash provided by operating activities	20,955	18,425	7,307
Cash flows from investing activities:
Proceeds from sales of fixed income securities	61,465	24,584	21,692
Proceeds from sales of equity securities	23,409	11,125	9,084
Purchases of fixed income securities	(73,871)	(100,896)	(31,188)
Purchases of equity securities	(13,557)	(25,419)	(2,624)
Purchases of property and equipment, net	(1,552)	(1,334)	(548)
Acquisition of Direct Auto Insurance Company (cash consideration paid net of cash and cash equivalents acquired)	27,485
Other	18	83	74
Net cash provided by (used in) investing activities	23,397	(91,857)	(3,510)
Cash flows from financing activities:
Proceeds from issuance of common stock		93,145
Purchases of treasury stock	(2,996)	(8,037)
Loan to employee stock ownership plan		(2,400)
Net cash (used in) provided by financing activities	(2,996)	82,708
Net increase in cash and cash equivalents	41,356	9,276	3,797
Cash and cash equivalents at beginning of period	27,594	18,318	14,521
Cash and cash equivalents at end of period	$ 68,950	$ 27,594	$ 18,318

Organization

12 Months Ended

Dec. 31, 2018

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.

These consolidated financial statements of NI Holdings include the financial position and results of operations of NI Holdings and six other 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”);

Battle Creek Mutual Insurance Company (“Battle Creek”, an affiliated company with Nodak Insurance); and

Direct Auto Insurance Company (“Direct Auto”).

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 specializes 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 coverage 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.

Direct Auto, a wholly-owned subsidiary of NI Holdings, is a property and casualty company licensed in Illinois. Direct Auto began writing non-standard automobile coverage in 2007, and was acquired by NI Holdings on August 31, 2018 via a stock purchase agreement. See Note 4.

The same executive management team provides oversight and strategic direction for the entire organization. Nodak Insurance provides common product oversight, pricing practices, and underwriting standards, as well as underwriting and claims administration, to itself, American West, and Battle Creek. Primero and Direct Auto personnel manage the day-to-day operations of their respective companies. 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.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

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, earned premiums for crop insurance, valuation of investments, determination of other-than-temporary impairments, valuation allowances for deferred income tax assets, deferred policy acquisition costs, and the valuations used to establish intangible assets acquired related to business combinations. 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 Statement 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 $1,954 at December 31, 2018 and $1,972 at December 31, 2017.

Reclassifications:

Certain amounts in the 2017 consolidated financial statements have been reclassified to conform to the 2018 presentation.

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 on the basis of historical information by line of insurance. Inflation is not explicitly selected in the loss reserve analysis. However, historical inflation is embedded in the estimated loss 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 expenses.

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 which may impact 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 impacting 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 wholly-owned subsidiaries. For the year ended December 31, 2017 and thereafter, the consolidated federal income tax return included and will include thereafter NI Holdings and its wholly-owned subsidiaries. Direct Auto became part of the consolidated federal income tax return as of its acquisition date.

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 income 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.

The Company has elected to reclassify any tax effects stranded in accumulated other comprehensive income as a result of a change in income tax rates 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, except for the majority of Direct Auto's 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 Intangibles:

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 other intangibles with an indefinite useful life for impairment annually. We also assess goodwill and other intangibles 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 intangibles could result from changes in economic and operating conditions in future periods. We did not record any impairments of goodwill or other intangibles during the years ended December 31, 2018 or 2017.

Goodwill arising from the acquisition of Primero in 2014 represents the excess of the purchase price over the fair value of the net assets acquired. 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 intangibles 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.

Intangibles arising from the acquisition of Direct Auto in 2018 represent the estimated fair values of certain intangibles, including a favorable lease contract, a state insurance license, the value of the Direct Auto trade name, and the value of business acquired (“VOBA”). The state insurance license asset has an indefinite life, while the favorable lease contract, Direct Auto trade name, and VOBA assets will be amortized over eighteen months, five years, and twelve months, respectively, from the August 31, 2018 valuation date.

Acquisition of Direct Auto Insurance Company

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Acquisition of Direct Auto Insurance Company

4. Acquisition of Direct Auto Insurance Company

On August 31, 2018, the Company completed the acquisition of 100% of the common stock of Direct Auto from private shareholders and Direct Auto became a consolidated subsidiary of the Company. Direct Auto is a property and casualty insurance company specializing in non-standard automobile insurance in the state of Illinois. The Company realized a gain of $4,578 on the purchase of Direct Auto due to the use of applicable purchase accounting guidance (known as a “bargain purchase”).

Direct Auto will remain headquartered in Chicago, Illinois and the current president (who was also one of the principal shareholders) of Direct Auto will continue to manage the Direct Auto insurance operations along with the current staff and management team. The results of Direct Auto are included as part of the Company’s non-standard auto business segment following the closing date.

We account for business acquisitions in accordance with the acquisition method of accounting, which requires, among other things, that most assets acquired, liabilities assumed, and contingent consideration be recognized at their fair values as of the acquisition date, which is the closing date for the Direct Auto transaction. During the measurement period, adjustments to provisional purchase price allocations are recognized if new information is obtained about the facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of those assets and liabilities as of that date. The measurement period ends as soon as it is determined that no more information is obtainable, but in no case shall the measurement period exceed one year from the acquisition date. The Company does not expect any adjustments during this period.

The acquired Direct Auto business contributed revenues of $14,178 and net income of $2,979 to the Company for the period from September 1, 2018 to December 31, 2018. The following unaudited pro forma summary presents consolidated information of the Company as if the business combination had occurred on January 1, 2017:

	Pro forma Three Months Ended December 31,				Pro forma Year Ended December 31,
	2018		2017		2018		2017
Revenues	$	57,023	$	59,273	$	237,346	$	226,997

Net income attributable to NI Holdings, Inc.		14,900		13,946		26,929		21,678

Basic earnings per common share attributable to NI Holdings, Inc.		0.67		0.62		1.20		0.96

Other than the gain on bargain purchase, the Company did not have any material, nonrecurring pro forma adjustments directly attributable to the business combination to be included in the reported pro forma revenue and earnings.

These pro forma amounts have been calculated after applying the Company’s accounting policies and adjusting the results of Direct Auto’s operations to reflect the deferral and amortization of policy acquisition costs and the additional amortization that would have been charged assuming the fair value adjustments to intangibles had been applied from January 1, 2017, with the related income tax effects. The gain is recognized in the first quarter of 2017 instead of the third quarter of 2018 for these pro forma amounts.

In 2018, the Company incurred $118 of acquisition-related costs. These expenses are included in other underwriting and general expenses in the Company’s Consolidated Statements of Operations for the year ended December 31, 2018. These expenses are reflected in pro forma earnings for the year ended December 31, 2017 in the table above.

The Company paid $17,000 in cash consideration to the private shareholders of Direct Auto. The acquisition of Direct Auto did not include any contingent consideration. The following table summarizes the consideration transferred to acquire Direct Auto and the amounts of identified assets acquired and liabilities assumed at the acquisition date:

Fair Value of Consideration:
Total cash consideration transferred	$	17,000

Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed:
Identifiable net assets:
Cash and cash equivalents	$	44,485
Fixed income securities, at fair value		11,414
Equity securities, at fair value		14,634
Premiums and agents' balances receivable		5,849
Accrued investment income		63
Property and equipment		31
Favorable lease contract (included in goodwill and other intangibles)		20
License (included in goodwill and other intangibles)		100
Trade name (included in goodwill and other intangibles)		248
Value of business acquired (included in goodwill and other intangibles)		5,134
Other assets		107
Unpaid losses and loss adjustment expenses		(40,967	)
Unearned premiums		(15,955	)
Federal income tax payable		(1,486	)
Deferred income taxes, net		(1,442	)
Accrued expenses and other liabilities		(657	)
Total identifiable net assets	$	21,578

Gain on bargain purchase	$	4,578

The fair value of the assets acquired includes premiums and agents’ balances receivable of $5,849. This is the gross amount due from policyholders and agents, none of which is anticipated to be uncollectible. The Company did not acquire any other material class of receivable as a result of the acquisition of Direct Auto.

We have completed our final analysis of the assets and liabilities acquired and assigned fair values to the acquired intangibles consisting of favorable lease contract, state insurance license, Direct Auto trade name, and VOBA of $20, $100, $248, and $5,134, respectively. The state insurance license has an indefinite life, while the other intangibles will be amortized over useful lives of up to five years.

The gain realized on bargain purchase of $4,578 from the Direct Auto acquisition is included in fee and other income in the Company’s Consolidated Statements of Operations for the year ended December 31, 2018.

Recent Accounting Pronouncements

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Recent Accounting Pronouncements

5. 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 early adopted this guidance during the year ended December 31, 2017 on a prospective basis as a change in accounting principle, therefore at the date of adoption there was 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 early adopted this guidance on a prospective basis for the year ended December 31, 2017. At the date of adoption, there was an immaterial 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 elected to early adopt this guidance during the year ended December 31, 2017 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 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 FASB issued other impairment, disclosure, and presentation improvements related to financial instruments within the guidance. This guidance is to be applied through a cumulative-effect adjustment to beginning retained earnings that results in no impact to the Company’s results of operations at the date of adoption. We will adopt this standard on its effective date of January 1, 2019 for emerging growth companies. The most significant anticipated impact relates to the change in accounting for equity securities, where $8,184 of after-tax unrealized net capital gains will be reclassified from accumulated other comprehensive income to retained earnings as of January 1, 2019. The after-tax change in accounting for equity securities will not likely affect the Company’s total equity; however, this amount of unrealized net capital gains reclassified at the transition date to retained earnings will never be recognized in net income. Going forward, the accounting used for equity securities will record the market fluctuations attributed to equity securities through our results of operations rather than as a component of Other Comprehensive Income, which will add a level of volatility to our net income.

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 when we adopt this guidance for the year ended December 31, 2019.

In February 2016, the FASB issued new guidance that requires lessees to recognize leases, including operating leases, on the lessee’s Consolidated Balance Sheet, unless a lease is considered a short-term lease. The new guidance also requires entities to make new judgments to identify leases. In July 2018, the FASB issued additional guidance to allow an optional transition method. An entity may apply the new leases guidance at the beginning of the earliest period presented in the financial statements, or at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of cumulative adoption. 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 which 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 2016, the FASB issued amended guidance that addresses diversity in how certain cash receipts and cash payments are presented and classified in the Consolidated Statement of Cash Flows. The amendments provide clarity on the treatment of eight specifically defined types of cash inflows and outflows. 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 using a retrospective transition method to each period presented or prospectively if adoption of an issue is impracticable. The adoption of this amended guidance will have no effect on our financial position or results of operations. We do not expect this amended guidance to have a significant impact on our Consolidated Statement of Cash Flows.

In November 2016, the FASB issued amended guidance on the presentation of restricted cash in the Consolidated Statement of Cash Flows. Entities will be required to explain the changes during a reporting period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. 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 no effect on our financial position or results of operations. We do not expect this amended guidance to have a significant impact on our Consolidated 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.

In August 2018, the FASB issued modified disclosure requirements relating to the fair value of assets and liabilities. The amended requirements are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. We do not expect these modified requirements will have a material impact on our financial disclosures.

Investments

12 Months Ended

Dec. 31, 2018

Marketable Securities [Abstract]

Investments

6. Investments

The amortized cost and estimated fair value of investment securities as of December 31, 2018 and 2017 were as follows:

	December 31, 2018
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Fixed income securities:
U.S. Government and agencies	$	19,183	$	158	$	(133	)	$	19,208
Obligations of states and political subdivisions		52,782		475		(559	)		52,698
Corporate securities		95,290		265		(1,413	)		94,142
Residential mortgage-backed securities		50,902		110		(729	)		50,283
Commercial mortgage-backed securities		19,520		65		(270	)		19,315
Asset-backed securities		19,617		4		(298	)		19,323
Total fixed income securities		257,294		1,077		(3,402	)		254,969

Equity securities:
Basic materials		1,527		—		(187	)		1,340
Communications		4,076		1,296		(424	)		4,948
Consumer, cyclical		5,128		2,650		(167	)		7,611
Consumer, non-cyclical		9,356		3,929		(916	)		12,369
Energy		1,622		8		(289	)		1,341
Financial		4,856		121		(549	)		4,428
Industrial		4,537		2,529		(368	)		6,698
Technology		7,037		3,647		(921	)		9,763
Total equity securities		38,139		14,180		(3,821	)		48,498
Total investments	$	295,433	$	15,257	$	(7,223	)	$	303,467

	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

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, 2018
	Amortized Cost		Fair Value
Due to mature:
One year or less	$	12,490	$	12,463
After one year through five years		96,900		96,614
After five years through ten years		52,128		51,351
After ten years		5,737		5,620
Mortgage / asset-backed securities		90,039		88,921
Total fixed income securities	$	257,294	$	254,969

	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

Fixed income securities with a fair value of $4,900 at December 31, 2018 and $3,493 at December 31, 2017 were deposited with various state regulatory agencies as required by law. The increase was primarily due to the Direct Auto acquisition. 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, 2018
	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	$	2,593	$	(3	)	$	7,523	$	(130	)	$	10,116	$	(133	)
Obligations of states and political subdivisions		8,467		(119	)		18,218		(440	)		26,685		(559	)
Corporate securities		24,793		(266	)		45,033		(1,147	)		69,826		(1,413	)
Residential mortgage-backed securities		10,325		(62	)		26,459		(667	)		36,784		(729	)
Commercial mortgage-backed securities		5,980		(55	)		7,117		(215	)		13,097		(270	)
Asset-backed securities		7,908		(183	)		10,276		(115	)		18,184		(298	)
Total fixed income securities		60,066		(688	)		114,626		(2,714	)		174,692		(3,402	)

Equity securities:
Basic materials		1,340		(187	)		—		—			1,340		(187	)
Communications		2,001		(378	)		167		(46	)		2,168		(424	)
Consumer, cyclical		1,237		(167	)		—		—			1,237		(167	)
Consumer, non-cyclical		4,781		(899	)		316		(17	)		5,097		(916	)
Energy		1,041		(289	)		—		—			1,041		(289	)
Financial		3,722		(549	)		—		—			3,722		(549	)
Industrial		2,281		(368	)		—		—			2,281		(368	)
Technology		3,212		(833	)		123		(88	)		3,335		(921	)
Total equity securities		19,615		(3,670	)		606		(151	)		20,221		(3,821	)
Total investments	$	79,681	$	(4,358	)	$	115,232	$	(2,865	)	$	194,913	$	(7,223	)

	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	)

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 $382 in the year ended December 31, 2018. The Company recorded impairments of $330 in the year ended December 31, 2017. The Company did not record any impairments in 2016.

As of December 31, 2018, we held 317 fixed income securities with unrealized losses. As of December 31, 2017, we held 196 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,
	2018		2017		2016
Fixed income securities	$	6,975	$	6,010	$	4,709
Equity securities		934		650		376
Real estate		364		352		311
Cash and cash equivalents		111		57		64
Total gross investment income		8,384		7,069		5,460
Investment expenses		2,204		2,038		1,816
Net investment income	$	6,180	$	5,031	$	3,644

Net realized capital gain on investments consisted of the following:

	Year Ended December 31,
	2018			2017			2016
Gross realized gains	$	5,584		$	3,615		$	6,098
Gross realized losses, excluding other-than-temporary impairment losses		(1,228	)		(288	)		(417	)
Other-than-temporary impairment losses		(382	)		(330	)		—
Net realized capital gain on investments	$	3,974		$	2,997		$	5,681

Fair Value Measurements

12 Months Ended

Dec. 31, 2018

Investments, All Other Investments [Abstract]

Fair Value Measurements

7. 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, 2018 and 2017 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, 2018 or 2017.

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, 2018
	Total		Level I		Level II		Level III
Fixed income securities:
U.S. Government and agencies	$	19,208	$	—	$	19,208	$	—
Obligations of states and political subdivisions		52,698		—		52,698		—
Corporate securities		94,142		—		94,142		—
Residential mortgage-backed securities		50,283		—		50,283		—
Commercial mortgage-backed securities		19,315		—		19,315		—
Asset-backed securities		19,323		—		19,323		—
Total fixed income securities		254,969		—		254,969		—

Equity securities:
Basic materials		1,340		1,340		—		—
Communications		4,948		4,948		—		—
Consumer, cyclical		7,611		7,611		—		—
Consumer, non-cyclical		12,369		12,369		—		—
Energy		1,341		1,341		—		—
Financial		4,428		4,428		—		—
Industrial		6,698		6,698		—		—
Technology		9,763		9,763		—		—
Total equity securities		48,498		48,498		—		—

Cash and cash equivalents		68,950		68,950		—		—
Total assets at fair value	$	372,417	$	117,448	$	254,969	$	—

	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	$	—

There were no liabilities measured at fair value on a recurring basis at December 31, 2018 or 2017.

Reinsurance

12 Months Ended

Dec. 31, 2018

Reinsurance Disclosures [Abstract]

Reinsurance

8. 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, during the years ended December 31, 2018 and 2017, the Company retained the first $10,000 of weather-related losses from catastrophic events and had reinsurance under various reinsurance agreements up to $74,600 in excess of its $10,000 retained risk. For 2019, the catastrophe retention amount remains at $10,000 while the catastrophic reinsurance increased to $78,600. Prior to January 1, 2017, the group 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, except for one reinsurer with a rating of “B++”, with a receiveable of $315 at December 31, 2018. This reinsurer was replaced during 2019, primarily due to the 2018 downgrade.

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

	2018						2017						2016
	Premiums Written			Premiums Earned			Premiums Written			Premiums Earned			Premiums Written			Premiums Earned
Direct premium	$	225,223		$	219,600		$	195,238		$	189,418		$	180,870		$	176,958
Assumed premium		6,441			6,514			6,709			6,711			6,591			6,546
Ceded premium		(30,394	)		(30,394	)		(16,665	)		(16,665	)		(30,748	)		(30,748	)
Net premiums	$	201,270		$	195,720		$	185,282		$	179,464		$	156,713		$	152,756

Percentage of assumed premium earned to net premium earned					3.3%						3.7%						4.3%

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

	2018			2017			2016
Direct losses and loss adjustment expenses	$	119,894		$	124,117		$	146,391
Assumed losses and loss adjustment expenses		3,399			6,177			4,947
Ceded losses and loss adjustment expenses		(4,205	)		(7,583	)		(32,830	)
Net losses and loss adjustment expenses	$	119,088		$	122,711		$	118,508

If 100% of our ceded reinsurance was cancelled as of December 31, 2018, no ceded commissions would need to be returned to the reinsurers. Reinsurance contracts are typically effective from January 1 through December 31 each year.

Unpaid Losses and Loss Adjustment Expenses

12 Months Ended

Dec. 31, 2018

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

Unpaid Losses and Loss Adjustment Expenses

10. 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,
	2018			2017			2016
Balance at beginning 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 beginning of year		41,762			52,440			40,233

Acquired unpaid losses and loss adjustment expenses related to:
Current year		17,795			—			—
Prior years		23,172			—			—
Total acquired		40,967			—			—

Incurred related to:
Current year		119,677			132,812			123,264
Prior years		(589	)		(10,101	)		(4,756	)
Total incurred		119,088			122,711			118,508

Paid related to:
Current year		92,175			104,769			90,772
Prior years		24,753			28,620			15,529
Total paid		116,928			133,389			106,301

Balance at end of year:
Liability for unpaid losses and loss adjustment expenses		87,121			45,890			59,632
Reinsurance recoverables on losses		2,232			4,128			7,192
Net balance at end of year	$	84,889		$	41,762		$	52,440

The prior years’ provision for unpaid losses and loss adjustment expenses decreased by $589, $10,101, and $4,756 during 2018, 2017, and 2016, respectively. Increases and decreases are 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, 2018, 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, 2009 through 2015, and through 2017 for the Direct Auto information, 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, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	29,397	$	27,749	$	26,460	$	25,813	$	26,137	$	25,910	$	25,420	$	25,409	$	25,273	$	25,234	$	1		11,370
2010		—		26,090		23,801		23,102		23,325		23,265		23,271		23,249		23,123		23,120		—		11,538
2011		—		—		25,552		24,126		25,220		24,409		24,209		23,967		23,814		23,826		29		11,544
2012		—		—		—		26,962		24,787		24,323		24,098		24,133		23,298		23,621		130		9,916
2013		—		—		—		—		29,079		27,840		27,363		27,334		26,014		26,138		145		10,823
2014		—		—		—		—		—		32,548		31,349		30,427		29,099		29,144		317		11,738
2015		—		—		—		—		—		—		32,438		31,532		30,461		30,503		305		11,682
2016		—		—		—		—		—		—		—		40,227		39,260		39,057		507		14,302
2017		—		—		—		—		—		—		—		—		40,779		40,199		916		13,695
2018		—		—		—		—		—		—		—		—		—		44,925		2,346		13,568
																		Total	$	305,767

Private Passenger Auto	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	18,203	$	21,880	$	24,105	$	24,412	$	24,784	$	24,829	$	24,918	$	25,103	$	25,131	$	25,233
2010		—		18,100		21,491		21,633		22,844		22,810		22,938		23,063		23,123		23,120
2011		—		—		19,116		22,161		22,325		23,024		23,339		23,583		23,732		23,747
2012		—		—		—		18,681		21,434		21,888		22,640		22,726		23,073		23,271
2013		—		—		—		—		20,077		23,576		24,765		24,918		25,718		25,843
2014		—		—		—		—		—		22,744		25,727		27,076		27,443		28,281
2015		—		—		—		—		—		—		23,401		27,171		28,933		29,598
2016		—		—		—		—		—		—		—		29,009		35,845		37,307
2017		—		—		—		—		—		—		—		—		31,033		37,050
2018		—		—		—		—		—		—		—		—		—		34,358
																		Total	$	287,808
All outstanding liabilities prior to 2009, net of reinsurance																				19
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	17,978

Non- Standard Auto (Primero)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	13,269	$	12,790	$	12,702	$	12,655	$	12,604	$	12,586	$	12,584	$	12,584	$	12,584	$	12,585	$	—		3,250
2010		—		8,462		8,536		8,442		8,411		8,410		8,400		8,400		8,402		8,405		—		2,093
2011		—		—		8,129		8,173		8,178		8,191		8,168		8,168		8,168		8,178		—		1,939
2012		—		—		—		8,749		8,491		8,369		8,361		8,302		8,312		8,324		—		2,048
2013		—		—		—		—		11,063		10,823		10,800		10,804		10,843		10,833		10		2,617
2014		—		—		—		—		—		7,297		7,619		7,591		7,577		7,612		13		1,837
2015		—		—		—		—		—		—		9,727		9,806		9,655		9,691		43		1,791
2016		—		—		—		—		—		—		—		9,967		10,048		10,054		66		1,735
2017		—		—		—		—		—		—		—		—		8,722		8,654		148		1,444
2018		—		—		—		—		—		—		—		—		—		10,445		491		1,648
																		Total	$	94,781

Non-Standard Auto (Primero)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	7,356	$	11,621	$	12,495	$	12,624	$	12,602	$	12,584	$	12,584	$	12,584	$	12,584	$	12,585
2010		—		4,788		7,792		8,332		8,411		8,410		8,400		8,400		8,402		8,405
2011		—		—		4,457		7,445		7,984		8,146		8,168		8,168		8,168		8,178
2012		—		—		—		4,377		7,522		7,983		8,276		8,302		8,312		8,324
2013		—		—		—		—		6,320		9,675		10,508		10,717		10,805		10,815
2014		—		—		—		—		—		3,733		6,707		7,423		7,521		7,579
2015		—		—		—		—		—		—		5,335		8,685		9,479		9,557
2016		—		—		—		—		—		—		—		5,409		8,882		9,790
2017		—		—		—		—		—		—		—		—		4,348		7,660
2018		—		—		—		—		—		—		—		—		—		5,492
																		Total	$	88,385
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	6,396

Non- Standard Auto (Direct Auto)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims			Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	4,570	$	4,064	$	4,062	$	4,141	$	4,102	$	4,124	$	4,141	$	4,139	$	4,105	$	4,158	$	55			3,568
2010		—		6,189		4,942		5,101		5,010		5,048		5,026		4,911		4,948		4,943		46			4,271
2011		—		—		5,296		3,313		3,134		2,937		2,902		2,854		2,874		3,003		85			2,237
2012		—		—		—		7,164		4,159		3,927		3,916		4,215		4,643		4,909		136			3,876
2013		—		—		—		—		10,596		6,020		5,869		5,261		5,278		5,160		169			3,848
2014		—		—		—		—		—		14,010		9,068		6,224		8,381		6,745		238			5,547
2015		—		—		—		—		—		—		17,917		14,498		13,043		10,538		(359	)		10,353
2016		—		—		—		—		—		—		—		20,547		14,660		13,552		422			11,216
2017		—		—		—		—		—		—		—		—		23,376		18,621		2,461			12,225
2018		—		—		—		—		—		—		—		—		—		25,791		(6,347	)		14,460
																		Total	$	97,420

Non-Standard Auto (Direct Auto)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	1,747	$	2,767	$	3,246	$	3,622	$	3,774	$	3,877	$	4,010	$	4,059	$	4,072	$	4,103
2010		—		2,082		3,057		3,742		4,317		4,564		4,748		4,772		4,841		4,841
2011		—		—		1,290		1,890		2,342		2,590		2,761		2,830		2,851		2,925
2012		—		—		—		1,696		2,421		3,041		3,587		4,081		4,503		4,671
2013		—		—		—		—		1,944		3,123		3,796		4,291		4,602		4,808
2014		—		—		—		—		—		2,201		3,573		4,452		5,369		5,781
2015		—		—		—		—		—		—		2,967		5,202		7,057		8,327
2016		—		—		—		—		—		—		—		3,526		6,272		8,559
2017		—		—		—		—		—		—		—		—		4,385		6,981
2018		—		—		—		—		—		—		—		—		—		6,034
																		Total	$	57,030
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	40,390

Home and Farm	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	16,584	$	15,797	$	15,657	$	15,577	$	16,065	$	16,074	$	16,001	$	16,001	$	16,001	$	16,002	$	—		4,022
2010		—		23,477		23,007		22,454		22,209		22,198		22,202		22,190		22,190		22,190		—		5,348
2011		—		—		31,948		32,104		32,113		31,771		31,684		31,388		31,306		31,313		—		6,087
2012		—		—		—		25,179		24,439		24,320		24,091		24,081		24,079		24,088		1		3,608
2013		—		—		—		—		29,976		29,217		28,531		28,315		28,286		28,315		178		4,185
2014		—		—		—		—		—		36,663		36,001		35,770		35,589		35,684		103		5,240
2015		—		—		—		—		—		—		32,789		31,818		31,297		31,577		308		3,918
2016		—		—		—		—		—		—		—		45,825		44,510		44,945		301		6,296
2017		—		—		—		—		—		—		—		—		42,110		41,593		679		4,868
2018		—		—		—		—		—		—		—		—		—		42,515		921		4,191
																		Total	$	318,222

Home and Farm	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	12,657	$	14,654	$	14,904	$	15,436	$	15,935	$	15,960	$	16,000	$	16,001	$	16,001	$	16,002
2010		—		19,902		21,940		21,955		22,068		22,117		22,154		22,190		22,190		22,190
2011		—		—		29,399		33,019		31,126		31,460		31,702		31,277		31,304		31,313
2012		—		—		—		21,761		23,863		24,029		24,168		24,075		24,076		24,087
2013		—		—		—		—		23,354		26,934		27,183		27,221		27,456		27,495
2014		—		—		—		—		—		32,207		35,199		35,219		35,371		35,481
2015		—		—		—		—		—		—		27,204		30,164		30,350		30,573
2016		—		—		—		—		—		—		—		37,656		44,942		44,270
2017		—		—		—		—		—		—		—		—		34,657		38,928
2018		—		—		—		—		—		—		—		—		—		37,881
																		Total	$	308,220
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	10,002

Crop	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	17,517	$	15,450	$	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		20,717		—		2,108
2011		—		—		55,094		54,953		59,651		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		13,673		—		2,137
2013		—		—		—		—		40,976		39,665		39,665		39,665		39,665		39,665		—		2,097
2014		—		—		—		—		—		22,686		20,333		20,333		20,333		20,333		—		2,268
2015		—		—		—		—		—		—		13,813		13,849		13,849		13,849		—		2,427
2016		—		—		—		—		—		—		—		20,209		19,582		19,487		—		2,806
2017		—		—		—		—		—		—		—		—		33,733		34,181		—		2,968
2018		—		—		—		—		—		—		—		—		—		12,506		56		2,116
																		Total	$	249,512

Crop	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	13,462	$	15,450	$	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		20,717
2011		—		—		57,741		59,651		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		13,673
2013		—		—		—		—		35,511		39,665		39,665		39,665		39,665		39,665
2014		—		—		—		—		—		17,788		20,333		20,333		20,333		20,333
2015		—		—		—		—		—		—		12,866		13,849		13,849		13,849
2016		—		—		—		—		—		—		—		16,444		19,487		19,487
2017		—		—		—		—		—		—		—		—		32,767		34,181
2018		—		—		—		—		—		—		—		—		—		10,764
																		Total	$	247,770
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	1,742

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, 2018
Net outstanding liabilities:
Private passenger auto	$	17,978
Non-standard auto (Primero)		6,396
Non-standard auto (Direct Auto)		40,390
Home and farm		10,002
Crop		1,742
All other		8,381
		84,889
Reinsurance ceded:
Private passenger auto		176
Non-standard auto		—
Home and farm		730
Crop		384
All other		942
		2,232

Gross liability for unpaid losses and loss adjustment expenses	$	87,121

The following table presents required supplementary information about average historical claims duration as of December 31, 2018:

	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		52.9%		21.0%		11.1%		6.3%		3.7%		2.5%		1.5%		0.5%		0.1%		—
Non-Standard Auto (Primero)		80.0%		15.3%		3.4%		0.9%		0.2%		0.1%		0.1%		—		—		—
Non-Standard Auto (Direct Auto)		39.9%		24.0%		13.9%		8.1%		6.3%		3.2%		2.0%		0.9%		1.1%		0.6%
Home and Farm		70.9%		8.0%		10.7%		4.1%		2.4%		3.2%		0.1%		0.2%		0.3%		0.1%
Crop		93.4%		4.5%		2.1%		—		—		—		—		—		—		—

Related Party Transactions

12 Months Ended

Dec. 31, 2018

Related Party Transactions

12. 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 $1,315, $1,289, and $1,258 during the years ended December 31, 2018, 2017, and 2016 respectively. Royalty amounts payable of $108 and $99 were accrued as a liability to the NDFB at December 31, 2018 and December 31, 2017, respectively.

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, 2018 exceeded the amount of statutory capital and surplus necessary to satisfy regulatory requirements, including the RBC requirements, by a significant margin.

The amount available for payment of dividends from Nodak Insurance to NI Holdings during 2019 without the prior approval of the North Dakota Insurance Department is $17,588 based upon the policyholders’ surplus of Nodak Insurance at December 31, 2018. 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 by Nodak Insurance during the years ended December 31, 2018 or 2017.

The amount available for payment of dividends from Direct Auto to NI Holdings during 2019 without the prior approval of the Illinois Department of Insurance is $6,653 based upon the policyholders’ surplus of Direct Auto at December 31, 2018. Prior to its payment of any dividend, Direct Auto will be required to provide notice of the dividend to the Illinois Department of Insurance. This notice must be provided to the Illinois Department of Insurance within five business days following declaration of any dividend and no less than 30 days prior to the payment of an extraordinary dividend or 10 days prior to the payment of an ordinary dividend. The Illinois Department of Insurance has the power to limit or prohibit dividend payments if Direct Auto 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 by Direct Auto during the year ended December 31, 2018.

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

	December 31,
	2018			2017
Assets:
Cash and cash equivalents (overdraft)	$	(818	)	$	(726	)
Investments		4,304			4,364
Premiums and agents’ balances receivable		4,479			4,055
Reinsurance recoverables on losses ⁽¹⁾		21,117			20,932
Accrued investment income		31			29
Deferred income tax asset, net		414			389
Property and equipment		356			370
Other assets		48			54
Total assets	$	29,931		$	29,467

Liabilities:
Unpaid losses and loss adjustment expenses	$	6,579		$	7,995
Unearned premiums		14,538			12,937
Notes payable ⁽¹⁾		3,000			3,000
Reinsurance premiums payable ⁽¹⁾		972			965
Accrued expenses and other liabilities		1,579			1,392
Total liabilities		26,668			26,289

Equity:
Non-controlling interest		3,263			3,178
Total equity		3,263			3,178

Total liabilities and equity	$	29,931		$	29,467

(1) Amount eliminated in consolidation.

Total statutory revenues of Battle Creek, after intercompany eliminations, which is limited to net investment income, were $159, $153, and $174 during the year ended December 31, 2018, 2017, and 2016, respectively. There were no statutory-basis expenses reported, after intercompany eliminations, during the years ended December 31, 2018, 2017, and 2016.

Benefit Plans

12 Months Ended

Dec. 31, 2018

Benefit Plans

13. 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 $598, $854, and $762 during the years ended December 31, 2018, 2017, and 2016, 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 $475, $411, and $422 during the years ended December 31, 2018, 2017, and 2016, 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. The Company’s expenses included $451 and $183 for the years ended December 31, 2018 and 2017, respectively.

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 in March 2017, 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 and Direct Auto will not participate in the ESOP. American West and Battle Creek have no employees.

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 ESOP.

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 $400 and $401 during the years ended December 31, 2018 and 2017, respectively.

Through December 31, 2018, 48,630 ESOP shares had been released and allocated to participants, with the remainder of 191,370 ESOP shares held in suspense at December 31, 2018. Using the Company’s year-end market price of $15.73, the fair value of the unearned ESOP shares was $3,010 at December 31, 2018.

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

15. Income Taxes

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

	Year Ended December 31,
	2018			2017			2016
Current	$	8,020		$	8,461		$	1,564
Deferred		(692	)		(2,067	)		(85	)
Total provision	$	7,328		$	6,394		$	1,479

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,
	2018			2017			2016
Income before income taxes	$	38,572		$	22,006		$	6,117

Expected provision for federal income taxes	$	8,100		$	7,702		$	2,141
Permanent differences		(126	)		(736	)		(670	)
Change in valuation allowance		(41	)		(394	)		(62	)
Stock conversion and IPO expenses		—			568			—
Impact of effective tax rate change on deferred income tax assets and liabilities		—			(1,274	)		—
Other		(605	)		528			70
Total provision	$	7,328		$	6,394		$	1,479

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 was $587, $628, and $1,022 at December 31, 2018, 2017, and 2016, respectively.

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, 2018 and 2017, are as follows:

	December 31,
	2018			2017
Deferred income tax assets:
Unearned premium	$	3,560		$	2,657
Unpaid losses and loss adjustment expenses		580			251
Carryovers		1,005			1,040
Other		596			331
Total deferred income tax assets		5,741			4,279

Deferred income tax liabilities:
Deferred policy acquisition costs		2,702			1,860
Net unrealized gains on investments		2,688			4,266
Intangibles		398			—
Other		77			64
Total deferred income tax liabilities		5,865			6,190

Net deferred income tax liability		(124	)		(1,911	)

Valuation allowance		(587	)		(628	)
Deferred income tax liability, net	$	(711	)	$	(2,539	)

At December 31, 2018 and 2017, 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, 2018, 2017, or 2016.

At December 31, 2018 and 2017, 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 $4,786 and $4,951 at December 31, 2018 and 2017, respectively. The net operating loss carryforward expires beginning in 2021 through 2030.

Operating Leases

12 Months Ended

Dec. 31, 2018

Leases, Operating [Abstract]

Operating Leases

16. Operating Leases

Our Primero subsidiary leases a facility in Spearfish, South Dakota under a non-cancellable operating lease expiring in 2023. Our Direct Auto subsidiary leases a facility in Chicago, Illinois under a non-cancellable operating lease expiring in 2020. We leased equipment and software under non-cancellable operating leases expiring at various times through 2017. There were expenses of $140, $80, and $74 related to these leases during the years ended December 31, 2018, 2017, and 2016, respectively.

As of December 31, 2018, we have minimum future commitments under non-cancellable leases as follows:

Year ending December 31,	Estimated Future Minimum Commitments
2019	$	301
2020		121
2021		60
2022		60
2023		30

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

Common Stock

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Common Stock

18. Common Stock

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

	Year Ended December 31,
	2018			2017
Shares outstanding, beginning		22,337,644			—
Initial public offering		—			23,000,000
Shares repurchased related to employee stock ownership plan		—			(240,000	)
Treasury shares repurchased through stock repurchase authorization		(191,265	)		(446,671	)
Issuance of treasury shares for vesting of stock awards		22,200			—
Issuance of shares related to employee stock ownership plan		24,315			24,315
Shares outstanding, ending		22,192,894			22,337,644

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

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, 2018 and 2017.

On February 28, 2018, our Board of Directors approved an authorization for the repurchase of up to approximately $10 million of the Company’s outstanding common stock. We completed the repurchase of 191,265 shares of our common stock for $2,996 during the three months ended December 31, 2018, and reflected the cost of this treasury stock as a reduction of Equity within our Consolidated Balance Sheet as of December 31, 2018.

Stock Based Compensation

12 Months Ended

Dec. 31, 2018

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

Stock Based Compensation

19. Stock Based Compensation

At its 2017 Annual Shareholders’ Meeting, the NI Holdings 2017, Inc. 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.

Restricted Stock Units

On December 1, 2017, the Compensation Committee awarded RSUs to non-employee directors and select executives. RSUs are promises to issue actual shares of common stock at the end of a vesting period. The RSUs granted to executives 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 vested in May 2018. Dividend equivalents on RSUs are accrued during the vesting period and paid in cash at the end of the vesting period, but are subject to forfeiture until the underlying shares become vested. Participants do not have voting rights with respect to RSUs. On March 1, 2018, the first tranche of executive RSUs vested.

On March 1, 2018, the Compensation Committee awarded additional RSUs to select executives with the same terms as the previous awards.

On May 22, 2018, the RSUs awarded to non-employee directors vested and additional RSUs were awarded to non-employee directors to vest on the date of the next annual meeting of shareholders.

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 Per Share
Units outstanding at January 1, 2017		—		$	—
RSUs granted during 2017		83,000			17.31
RSUs vested during 2017		(17,500	)		17.31
Units outstanding at December 31, 2017		65,500		$	17.31

RSUs granted during 2018		40,000			16.25
RSUs vested during 2018		(31,620	)		16.99
Units outstanding at December 31, 2018		73,880		$	16.87

The following table shows the impact of RSU activity to the Company’s financial results:

	Year Ended December 31,
	2018			2017
RSU compensation expense	$	999		$	423
Income tax benefit		(210	)		(148	)
RSU compensation expense, net of income taxes	$	789		$	275

Total grant-date fair value of vested RSUs at end of period	$	840		$	303

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

At December 31, 2018, there was $664 of unrecognized compensation cost related to outstanding RSUs. That cost is expected to be recognized over a weighted-average period of 3.31 years.

Performance Stock Units

On March 1, 2018, the Compensation Committee awarded PSUs to select executives. PSUs are promises to issue actual shares of common stock at the end of a vesting period, if certain performance conditions are met. The PSUs granted to employees under the Plan were based on salary and include a three-year book value cumulative growth target with threshold and stretch goals. They will vest on the third anniversary of the grant date, subject to the participant’s continuous employment through the vesting date and the level of performance achieved. Dividend equivalents on PSUs are accrued and paid in cash at the end of the performance period in accordance with the level of performance achieved, but are subject to forfeiture until the underlying shares become vested. Participants do not have voting rights with respect to PSUs.

The Company recognizes stock-based compensation costs based on the grant date fair value over the performance period of the awards. Estimated forfeitures are included in the determination of compensation costs. No forfeitures are currently estimated. The current cost estimate assumes that the cumulative growth target will be achieved.

A summary of the Company’s outstanding PSUs for the year ended December 31, 2018, is presented below:

	Performance Share Units		Weighted-Average Grant-Date Fair Value Per Share
Units outstanding at January 1, 2018		—	$	—
PSUs granted during 2018 (at target)		48,600		16.25
Units outstanding at December 31, 2018		48,600	$	16.25

The following table shows the impact of PSU activity to the Company’s financial results:

	Year Ended December 31,
	2018			2017
PSU compensation expense	$	233		$	—
Income tax benefit		(49	)		—
PSU compensation expense, net of income taxes	$	184		$	n/a

Total grant-date fair value of vested PSUs at end of period	$	—		$	n/a

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

The PSU grants above represent initial target awards and do not reflect potential increases or decreases resulting from financial performance objectives to be determined at the end of the performance period. The actual number of shares to be issued at the end of the performance period will range from 0% to 150% of the initial target awards.

At December 31, 2018, there was $556 of unrecognized compensation cost related to outstanding PSUs. That cost is expected to be recognized over a weighted-average period of 2.00 years.

Earnings Per Share

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Earnings Per Share

20. 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 22,358,858 and 22,512,401 for the years ended December 31, 2018 and 2017, respectively. 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 and PSU shares are not considered outstanding until they are earned by award participants.

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,
	2018		2017		2016
Basic earnings per common share:
Numerator:
Net income attributable to NI Holdings	$	31,081	$	15,991	$	4,551
Denominator:
Weighted average shares outstanding		22,358,858		22,512,401		n/a
Basic earnings per common share	$	1.39	$	0.71	$	n/a

Diluted earnings per common share:
Numerator:
Net income attributable to NI Holdings	$	31,081	$	15,991	$	4,551
Denominator:
Number of shares used in basic computation		22,358,858		22,512,401		n/a
Weighted average effect of dilutive securities
Add: Restricted stock units and performance share units		26,896		228		n/a
Number of shares used in diluted computation		22,385,754		22,512,629		n/a
Diluted earnings per common share	$	1.39	$	0.71	$	n/a

Segment Information

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Segment Information

21. 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, 2018, 2017, and 2016. For presentation in these tables, “LAE” refers to loss adjustment expenses.

The ratios presented in these tables are non-GAAP financial measures under Securities and Exchange Commission rules and regulations. The non-GAAP ratios may not be comparable to similarly-named measures reported by other companies.

The loss and LAE ratio equals losses and loss adjustment expenses divided by net premiums earned. The expense ratio equals amortization of deferred policy acquisition costs and other underwriting and general expenses, divided by net premiums earned. The combined ratio equals losses and loss adjustment expenses, amortization of deferred policy acquisition costs, and other underwriting and general expenses, divided by net premiums earned.

	Year Ended December 31, 2018
	Private Passenger Auto			Non- Standard Auto		Home and Farm			Crop			All Other			Total
Direct premiums earned	$	65,457		$	27,964	$	70,355		$	47,505		$	8,319		$	219,600
Assumed premiums earned		16			—		(17	)		2,306			4,209			6,514
Ceded premiums earned		(3,008	)		—		(5,661	)		(21,112	)		(613	)		(30,394	)
Net premiums earned		62,465			27,964		64,677			28,699			11,915			195,720

Direct losses and LAE		44,644			14,338		42,993			14,206			3,713			119,894
Assumed losses and LAE		358			—		(295	)		696			2,640			3,399
Ceded losses and LAE		(478	)		—		17			(2,990	)		(754	)		(4,205	)
Net losses and LAE		44,524			14,338		42,715			11,912			5,599			119,088

Gross margin		17,941			13,626		21,962			16,787			6,316			76,632

Underwriting and general expenses		18,530			10,126		19,950			3,176			2,928			54,710
Underwriting gain (loss)		(589	)		3,500		2,012			13,611			3,388			21,922

Fee and other income					1,406											6,496
					4,906
Net investment income																6,180
Net realized capital gain on investments																3,974
Income before income taxes																38,572
Income taxes																7,328
Net income																31,244
Net attributable to non-controlling interest																163
Net income attributable to NI Holdings, Inc.															$	31,081

Non-GAAP Ratios:
Loss and LAE ratio		71.3%			51.3%		66.0%			41.5%			47.0%			60.8%
Expense ratio		29.7%			36.2%		30.8%			11.1%			24.6%			28.0%
Combined ratio		100.9%			87.5%		96.9%			52.6%			71.6%			88.8%


Balances at December 31, 2018:
Premiums and agents’ balances receivable	$	16,558		$	7,769	$	8,630		$	—		$	1,330		$	34,287
Deferred policy acquisition costs		3,658			3,364		5,279			—			565			12,866
Reinsurance recoverables on losses		176			—		730			384			942			2,232
Receivable from Federal Crop Insurance Corporation		—			—		—			16,169			—			16,169
Goodwill and other intangibles		—			4,623		—			—			—			4,623

Unpaid losses and LAE		18,154			46,786		10,732			2,126			9,323			87,121
Unearned premiums		26,022			17,177		36,883			—			4,685			84,767

	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

Non-GAAP Ratios:
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 and agents’ balances 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 on losses		690			—			1,449			133			1,856			4,128
Receivable from Federal Crop Insurance Corporation		—			—			—			10,501			—			10,501
Goodwill and other intangibles		—			2,628			—			—			—			2,628

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

Non-GAAP Ratios:
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 and agents’ balances receivable	$	13,390		$	906		$	6,671		$	—		$	1,019		$	21,986
Deferred policy acquisition costs		3,412			232			4,998			—			300			8,942
Reinsurance recoverables on losses		1,042			—			3,845			579			1,726			7,192
Receivable from Federal Crop Insurance Corporation		—			—			—			16,761			—			16,761
Goodwill and other intangibles		—			2,628			—			—			—			2,628

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

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, including the $4,578 gain realized on the bargain purchase of Direct Auto in 2018.

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 within the Consolidated Statement of Operations. 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, 2018

Insurance [Abstract]

Statutory Net Income, Capital and Surplus, and Dividend Restrictions

22. 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, 2018, 2017 and 2016:

	2018		2017			2016
Nodak Insurance:
Statutory capital and surplus	$	175,875	$	156,545		$	139,140
Statutory unassigned surplus		170,875		151,545			139,140
Statutory net income		19,943		13,915			3,665

American West:
Statutory capital and surplus		13,889		12,409			11,801
Statutory unassigned surplus		7,888		6,408			5,800
Statutory net income		1,238		429			782

Primero:
Statutory capital and surplus		9,767		8,936			8,616
Statutory unassigned surplus (deficit)		508		(323	)		(643	)
Statutory net income (loss)		1,061		208			(324	)

Battle Creek:
Statutory capital and surplus		6,052		5,873			5,735
Statutory unassigned surplus		3,052		2,873			2,735
Statutory net income		159		153			174

Direct Auto:
Statutory capital and surplus		19,146		12,057			9,754
Statutory unassigned surplus		16,146		9,057			6,754
Statutory net income		7,530		634			926

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, 2018 and 2017 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 in 2019 to Nodak Insurance as dividends from its insurance subsidiaries without prior approval of insurance regulatory authorities are $1,389 from American West and $977 from Primero. No dividends were paid to Nodak Insurance from either entity during the years ended December 31, 2018, 2017, or 2016.

Interim Financial Data (unaudited)

12 Months Ended

Dec. 31, 2018

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.

	Year Ended December 31, 2018
	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
Net premiums earned	$	36,112	$	50,677	$	54,136	$	54,795
Net investment income		1,369		1,523		1,629		1,659
Total revenues		38,327		52,920		64,100		57,023
Total expenses		30,726		52,523		52,194		38,355
Net income before non-controlling interest		6,152		256		9,877		14,959
Basic earnings per common share		0.27		0.01		0.44		0.67

	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 (loss) before non-controlling interest		4,749		117		(2,693	)		13,439
Basic earnings per common share		0.21		0.01		(0.12	)		0.62

	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 (loss) before non-controlling interest		6,219		(1,819	)		(999	)		1,237
Basic earnings per common share		n/a		n/a			n/a			n/a

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2018
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, earned premiums for crop insurance, valuation of investments, determination of other-than-temporary impairments, valuation allowances for deferred income tax assets, deferred policy acquisition costs, and the valuations used to establish intangible assets acquired related to business combinations. 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 Statement 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 $1,954 at December 31, 2018 and $1,972 at December 31, 2017.
Reclassifications	Reclassifications: Certain amounts in the 2017 consolidated financial statements have been reclassified to conform to the 2018 presentation.
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 on the basis of historical information by line of insurance. Inflation is not explicitly selected in the loss reserve analysis. However, historical inflation is embedded in the estimated loss 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 expenses. 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 which may impact 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 impacting 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 wholly-owned subsidiaries. For the year ended December 31, 2017 and thereafter, the consolidated federal income tax return included and will include thereafter NI Holdings and its wholly-owned subsidiaries. Direct Auto became part of the consolidated federal income tax return as of its acquisition date. 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 income 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. The Company has elected to reclassify any tax effects stranded in accumulated other comprehensive income as a result of a change in income tax rates 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, except for the majority of Direct Auto's 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 Intangibles	Goodwill and Other Intangibles: 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 other intangibles with an indefinite useful life for impairment annually. We also assess goodwill and other intangibles 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 intangibles could result from changes in economic and operating conditions in future periods. We did not record any impairments of goodwill or other intangibles during the years ended December 31, 2018 or 2017. Goodwill arising from the acquisition of Primero in 2014 represents the excess of the purchase price over the fair value of the net assets acquired. 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 intangibles 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. Intangibles arising from the acquisition of Direct Auto in 2018 represent the estimated fair values of certain intangibles, including a favorable lease contract, a state insurance license, the value of the Direct Auto trade name, and the value of business acquired (“VOBA”). The state insurance license asset has an indefinite life, while the favorable lease contract, Direct Auto trade name, and VOBA assets will be amortized over eighteen months, five years, and twelve months, respectively, from the August 31, 2018 valuation date.

Acquisition of Direct Auto Insurance Company (Tables)

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Schedule of Proforma Information of Business Combination

	Pro forma Three Months Ended December 31,				Pro forma Year Ended December 31,
	2018		2017		2018		2017
Revenues	$	57,023	$	59,273	$	237,346	$	226,997

Net income attributable to NI Holdings, Inc.		14,900		13,946		26,929		21,678

Basic earnings per common share attributable to NI Holdings, Inc.		0.67		0.62		1.20		0.96

Schedule of Identified Assets Acquired and Liabilities Assumed

Fair Value of Consideration:
Total cash consideration transferred	$	17,000

Recognized Amounts of Identifiable Assets Acquired and Liabilities Assumed:
Identifiable net assets:
Cash and cash equivalents	$	44,485
Fixed income securities, at fair value		11,414
Equity securities, at fair value		14,634
Premiums and agents' balances receivable		5,849
Accrued investment income		63
Property and equipment		31
Favorable lease contract (included in goodwill and other intangibles)		20
License (included in goodwill and other intangibles)		100
Trade name (included in goodwill and other intangibles)		248
Value of business acquired (included in goodwill and other intangibles)		5,134
Other assets		107
Unpaid losses and loss adjustment expenses		(40,967	)
Unearned premiums		(15,955	)
Federal income tax payable		(1,486	)
Deferred income taxes, net		(1,442	)
Accrued expenses and other liabilities		(657	)
Total identifiable net assets	$	21,578

Gain on bargain purchase	$	4,578

Investments (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018 and 2017 were as follows:

	December 31, 2018
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Fixed income securities:
U.S. Government and agencies	$	19,183	$	158	$	(133	)	$	19,208
Obligations of states and political subdivisions		52,782		475		(559	)		52,698
Corporate securities		95,290		265		(1,413	)		94,142
Residential mortgage-backed securities		50,902		110		(729	)		50,283
Commercial mortgage-backed securities		19,520		65		(270	)		19,315
Asset-backed securities		19,617		4		(298	)		19,323
Total fixed income securities		257,294		1,077		(3,402	)		254,969

Equity securities:
Basic materials		1,527		—		(187	)		1,340
Communications		4,076		1,296		(424	)		4,948
Consumer, cyclical		5,128		2,650		(167	)		7,611
Consumer, non-cyclical		9,356		3,929		(916	)		12,369
Energy		1,622		8		(289	)		1,341
Financial		4,856		121		(549	)		4,428
Industrial		4,537		2,529		(368	)		6,698
Technology		7,037		3,647		(921	)		9,763
Total equity securities		38,139		14,180		(3,821	)		48,498
Total investments	$	295,433	$	15,257	$	(7,223	)	$	303,467

	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

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

	December 31, 2018
	Amortized Cost		Fair Value
Due to mature:
One year or less	$	12,490	$	12,463
After one year through five years		96,900		96,614
After five years through ten years		52,128		51,351
After ten years		5,737		5,620
Mortgage / asset-backed securities		90,039		88,921
Total fixed income securities	$	257,294	$	254,969

	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

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, 2018
	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	$	2,593	$	(3	)	$	7,523	$	(130	)	$	10,116	$	(133	)
Obligations of states and political subdivisions		8,467		(119	)		18,218		(440	)		26,685		(559	)
Corporate securities		24,793		(266	)		45,033		(1,147	)		69,826		(1,413	)
Residential mortgage-backed securities		10,325		(62	)		26,459		(667	)		36,784		(729	)
Commercial mortgage-backed securities		5,980		(55	)		7,117		(215	)		13,097		(270	)
Asset-backed securities		7,908		(183	)		10,276		(115	)		18,184		(298	)
Total fixed income securities		60,066		(688	)		114,626		(2,714	)		174,692		(3,402	)

Equity securities:
Basic materials		1,340		(187	)		—		—			1,340		(187	)
Communications		2,001		(378	)		167		(46	)		2,168		(424	)
Consumer, cyclical		1,237		(167	)		—		—			1,237		(167	)
Consumer, non-cyclical		4,781		(899	)		316		(17	)		5,097		(916	)
Energy		1,041		(289	)		—		—			1,041		(289	)
Financial		3,722		(549	)		—		—			3,722		(549	)
Industrial		2,281		(368	)		—		—			2,281		(368	)
Technology		3,212		(833	)		123		(88	)		3,335		(921	)
Total equity securities		19,615		(3,670	)		606		(151	)		20,221		(3,821	)
Total investments	$	79,681	$	(4,358	)	$	115,232	$	(2,865	)	$	194,913	$	(7,223	)

	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	)

Schedule of net investment income

Net investment income consisted of the following:

	Year Ended December 31,
	2018		2017		2016
Fixed income securities	$	6,975	$	6,010	$	4,709
Equity securities		934		650		376
Real estate		364		352		311
Cash and cash equivalents		111		57		64
Total gross investment income		8,384		7,069		5,460
Investment expenses		2,204		2,038		1,816
Net investment income	$	6,180	$	5,031	$	3,644

Schedule of net realized gain (loss) on investments

Net realized capital gain on investments consisted of the following:

	Year Ended December 31,
	2018			2017			2016
Gross realized gains	$	5,584		$	3,615		$	6,098
Gross realized losses, excluding other-than-temporary impairment losses		(1,228	)		(288	)		(417	)
Other-than-temporary impairment losses		(382	)		(330	)		—
Net realized capital gain on investments	$	3,974		$	2,997		$	5,681

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018
	Total		Level I		Level II		Level III
Fixed income securities:
U.S. Government and agencies	$	19,208	$	—	$	19,208	$	—
Obligations of states and political subdivisions		52,698		—		52,698		—
Corporate securities		94,142		—		94,142		—
Residential mortgage-backed securities		50,283		—		50,283		—
Commercial mortgage-backed securities		19,315		—		19,315		—
Asset-backed securities		19,323		—		19,323		—
Total fixed income securities		254,969		—		254,969		—

Equity securities:
Basic materials		1,340		1,340		—		—
Communications		4,948		4,948		—		—
Consumer, cyclical		7,611		7,611		—		—
Consumer, non-cyclical		12,369		12,369		—		—
Energy		1,341		1,341		—		—
Financial		4,428		4,428		—		—
Industrial		6,698		6,698		—		—
Technology		9,763		9,763		—		—
Total equity securities		48,498		48,498		—		—

Cash and cash equivalents		68,950		68,950		—		—
Total assets at fair value	$	372,417	$	117,448	$	254,969	$	—

	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	$	—

Reinsurance (Tables)

12 Months Ended

Dec. 31, 2018

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:

	2018						2017						2016
	Premiums Written			Premiums Earned			Premiums Written			Premiums Earned			Premiums Written			Premiums Earned
Direct premium	$	225,223		$	219,600		$	195,238		$	189,418		$	180,870		$	176,958
Assumed premium		6,441			6,514			6,709			6,711			6,591			6,546
Ceded premium		(30,394	)		(30,394	)		(16,665	)		(16,665	)		(30,748	)		(30,748	)
Net premiums	$	201,270		$	195,720		$	185,282		$	179,464		$	156,713		$	152,756

Percentage of assumed premium earned to net premium earned					3.3%						3.7%						4.3%

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:

	2018			2017			2016
Direct losses and loss adjustment expenses	$	119,894		$	124,117		$	146,391
Assumed losses and loss adjustment expenses		3,399			6,177			4,947
Ceded losses and loss adjustment expenses		(4,205	)		(7,583	)		(32,830	)
Net losses and loss adjustment expenses	$	119,088		$	122,711		$	118,508

Unpaid Losses and Loss Adjustment Expenses (Tables)

12 Months Ended

Dec. 31, 2018

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,
	2018			2017			2016
Balance at beginning 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 beginning of year		41,762			52,440			40,233

Acquired unpaid losses and loss adjustment expenses related to:
Current year		17,795			—			—
Prior years		23,172			—			—
Total acquired		40,967			—			—

Incurred related to:
Current year		119,677			132,812			123,264
Prior years		(589	)		(10,101	)		(4,756	)
Total incurred		119,088			122,711			118,508

Paid related to:
Current year		92,175			104,769			90,772
Prior years		24,753			28,620			15,529
Total paid		116,928			133,389			106,301

Balance at end of year:
Liability for unpaid losses and loss adjustment expenses		87,121			45,890			59,632
Reinsurance recoverables on losses		2,232			4,128			7,192
Net balance at end of year	$	84,889		$	41,762		$	52,440

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, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	29,397	$	27,749	$	26,460	$	25,813	$	26,137	$	25,910	$	25,420	$	25,409	$	25,273	$	25,234	$	1		11,370
2010		—		26,090		23,801		23,102		23,325		23,265		23,271		23,249		23,123		23,120		—		11,538
2011		—		—		25,552		24,126		25,220		24,409		24,209		23,967		23,814		23,826		29		11,544
2012		—		—		—		26,962		24,787		24,323		24,098		24,133		23,298		23,621		130		9,916
2013		—		—		—		—		29,079		27,840		27,363		27,334		26,014		26,138		145		10,823
2014		—		—		—		—		—		32,548		31,349		30,427		29,099		29,144		317		11,738
2015		—		—		—		—		—		—		32,438		31,532		30,461		30,503		305		11,682
2016		—		—		—		—		—		—		—		40,227		39,260		39,057		507		14,302
2017		—		—		—		—		—		—		—		—		40,779		40,199		916		13,695
2018		—		—		—		—		—		—		—		—		—		44,925		2,346		13,568
																		Total	$	305,767

Private Passenger Auto	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	18,203	$	21,880	$	24,105	$	24,412	$	24,784	$	24,829	$	24,918	$	25,103	$	25,131	$	25,233
2010		—		18,100		21,491		21,633		22,844		22,810		22,938		23,063		23,123		23,120
2011		—		—		19,116		22,161		22,325		23,024		23,339		23,583		23,732		23,747
2012		—		—		—		18,681		21,434		21,888		22,640		22,726		23,073		23,271
2013		—		—		—		—		20,077		23,576		24,765		24,918		25,718		25,843
2014		—		—		—		—		—		22,744		25,727		27,076		27,443		28,281
2015		—		—		—		—		—		—		23,401		27,171		28,933		29,598
2016		—		—		—		—		—		—		—		29,009		35,845		37,307
2017		—		—		—		—		—		—		—		—		31,033		37,050
2018		—		—		—		—		—		—		—		—		—		34,358
																		Total	$	287,808
All outstanding liabilities prior to 2009, net of reinsurance																				19
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	17,978

Non- Standard Auto (Primero)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	13,269	$	12,790	$	12,702	$	12,655	$	12,604	$	12,586	$	12,584	$	12,584	$	12,584	$	12,585	$	—		3,250
2010		—		8,462		8,536		8,442		8,411		8,410		8,400		8,400		8,402		8,405		—		2,093
2011		—		—		8,129		8,173		8,178		8,191		8,168		8,168		8,168		8,178		—		1,939
2012		—		—		—		8,749		8,491		8,369		8,361		8,302		8,312		8,324		—		2,048
2013		—		—		—		—		11,063		10,823		10,800		10,804		10,843		10,833		10		2,617
2014		—		—		—		—		—		7,297		7,619		7,591		7,577		7,612		13		1,837
2015		—		—		—		—		—		—		9,727		9,806		9,655		9,691		43		1,791
2016		—		—		—		—		—		—		—		9,967		10,048		10,054		66		1,735
2017		—		—		—		—		—		—		—		—		8,722		8,654		148		1,444
2018		—		—		—		—		—		—		—		—		—		10,445		491		1,648
																		Total	$	94,781

Non-Standard Auto (Primero)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	7,356	$	11,621	$	12,495	$	12,624	$	12,602	$	12,584	$	12,584	$	12,584	$	12,584	$	12,585
2010		—		4,788		7,792		8,332		8,411		8,410		8,400		8,400		8,402		8,405
2011		—		—		4,457		7,445		7,984		8,146		8,168		8,168		8,168		8,178
2012		—		—		—		4,377		7,522		7,983		8,276		8,302		8,312		8,324
2013		—		—		—		—		6,320		9,675		10,508		10,717		10,805		10,815
2014		—		—		—		—		—		3,733		6,707		7,423		7,521		7,579
2015		—		—		—		—		—		—		5,335		8,685		9,479		9,557
2016		—		—		—		—		—		—		—		5,409		8,882		9,790
2017		—		—		—		—		—		—		—		—		4,348		7,660
2018		—		—		—		—		—		—		—		—		—		5,492
																		Total	$	88,385
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	6,396

Non- Standard Auto (Direct Auto)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims			Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	4,570	$	4,064	$	4,062	$	4,141	$	4,102	$	4,124	$	4,141	$	4,139	$	4,105	$	4,158	$	55			3,568
2010		—		6,189		4,942		5,101		5,010		5,048		5,026		4,911		4,948		4,943		46			4,271
2011		—		—		5,296		3,313		3,134		2,937		2,902		2,854		2,874		3,003		85			2,237
2012		—		—		—		7,164		4,159		3,927		3,916		4,215		4,643		4,909		136			3,876
2013		—		—		—		—		10,596		6,020		5,869		5,261		5,278		5,160		169			3,848
2014		—		—		—		—		—		14,010		9,068		6,224		8,381		6,745		238			5,547
2015		—		—		—		—		—		—		17,917		14,498		13,043		10,538		(359	)		10,353
2016		—		—		—		—		—		—		—		20,547		14,660		13,552		422			11,216
2017		—		—		—		—		—		—		—		—		23,376		18,621		2,461			12,225
2018		—		—		—		—		—		—		—		—		—		25,791		(6,347	)		14,460
																		Total	$	97,420

Non-Standard Auto (Direct Auto)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	1,747	$	2,767	$	3,246	$	3,622	$	3,774	$	3,877	$	4,010	$	4,059	$	4,072	$	4,103
2010		—		2,082		3,057		3,742		4,317		4,564		4,748		4,772		4,841		4,841
2011		—		—		1,290		1,890		2,342		2,590		2,761		2,830		2,851		2,925
2012		—		—		—		1,696		2,421		3,041		3,587		4,081		4,503		4,671
2013		—		—		—		—		1,944		3,123		3,796		4,291		4,602		4,808
2014		—		—		—		—		—		2,201		3,573		4,452		5,369		5,781
2015		—		—		—		—		—		—		2,967		5,202		7,057		8,327
2016		—		—		—		—		—		—		—		3,526		6,272		8,559
2017		—		—		—		—		—		—		—		—		4,385		6,981
2018		—		—		—		—		—		—		—		—		—		6,034
																		Total	$	57,030
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	40,390

Home and Farm	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	16,584	$	15,797	$	15,657	$	15,577	$	16,065	$	16,074	$	16,001	$	16,001	$	16,001	$	16,002	$	—		4,022
2010		—		23,477		23,007		22,454		22,209		22,198		22,202		22,190		22,190		22,190		—		5,348
2011		—		—		31,948		32,104		32,113		31,771		31,684		31,388		31,306		31,313		—		6,087
2012		—		—		—		25,179		24,439		24,320		24,091		24,081		24,079		24,088		1		3,608
2013		—		—		—		—		29,976		29,217		28,531		28,315		28,286		28,315		178		4,185
2014		—		—		—		—		—		36,663		36,001		35,770		35,589		35,684		103		5,240
2015		—		—		—		—		—		—		32,789		31,818		31,297		31,577		308		3,918
2016		—		—		—		—		—		—		—		45,825		44,510		44,945		301		6,296
2017		—		—		—		—		—		—		—		—		42,110		41,593		679		4,868
2018		—		—		—		—		—		—		—		—		—		42,515		921		4,191
																		Total	$	318,222

Home and Farm	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	12,657	$	14,654	$	14,904	$	15,436	$	15,935	$	15,960	$	16,000	$	16,001	$	16,001	$	16,002
2010		—		19,902		21,940		21,955		22,068		22,117		22,154		22,190		22,190		22,190
2011		—		—		29,399		33,019		31,126		31,460		31,702		31,277		31,304		31,313
2012		—		—		—		21,761		23,863		24,029		24,168		24,075		24,076		24,087
2013		—		—		—		—		23,354		26,934		27,183		27,221		27,456		27,495
2014		—		—		—		—		—		32,207		35,199		35,219		35,371		35,481
2015		—		—		—		—		—		—		27,204		30,164		30,350		30,573
2016		—		—		—		—		—		—		—		37,656		44,942		44,270
2017		—		—		—		—		—		—		—		—		34,657		38,928
2018		—		—		—		—		—		—		—		—		—		37,881
																		Total	$	308,220
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	10,002

Crop	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2018
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2009	$	17,517	$	15,450	$	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		20,717		—		2,108
2011		—		—		55,094		54,953		59,651		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		13,673		—		2,137
2013		—		—		—		—		40,976		39,665		39,665		39,665		39,665		39,665		—		2,097
2014		—		—		—		—		—		22,686		20,333		20,333		20,333		20,333		—		2,268
2015		—		—		—		—		—		—		13,813		13,849		13,849		13,849		—		2,427
2016		—		—		—		—		—		—		—		20,209		19,582		19,487		—		2,806
2017		—		—		—		—		—		—		—		—		33,733		34,181		—		2,968
2018		—		—		—		—		—		—		—		—		—		12,506		56		2,116
																		Total	$	249,512

Crop	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
	(prior years unaudited)
Accident Year	2009		2010		2011		2012		2013		2014		2015		2016		2017		2018
2009	$	13,462	$	15,450	$	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		20,717
2011		—		—		57,741		59,651		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		13,673
2013		—		—		—		—		35,511		39,665		39,665		39,665		39,665		39,665
2014		—		—		—		—		—		17,788		20,333		20,333		20,333		20,333
2015		—		—		—		—		—		—		12,866		13,849		13,849		13,849
2016		—		—		—		—		—		—		—		16,444		19,487		19,487
2017		—		—		—		—		—		—		—		—		32,767		34,181
2018		—		—		—		—		—		—		—		—		—		10,764
																		Total	$	247,770
All outstanding liabilities prior to 2009, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	1,742

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, 2018
Net outstanding liabilities:
Private passenger auto	$	17,978
Non-standard auto (Primero)		6,396
Non-standard auto (Direct Auto)		40,390
Home and farm		10,002
Crop		1,742
All other		8,381
		84,889
Reinsurance ceded:
Private passenger auto		176
Non-standard auto		—
Home and farm		730
Crop		384
All other		942
		2,232

Gross liability for unpaid losses and loss adjustment expenses	$	87,121

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, 2018:

	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		52.9%		21.0%		11.1%		6.3%		3.7%		2.5%		1.5%		0.5%		0.1%		—
Non-Standard Auto (Primero)		80.0%		15.3%		3.4%		0.9%		0.2%		0.1%		0.1%		—		—		—
Non-Standard Auto (Direct Auto)		39.9%		24.0%		13.9%		8.1%		6.3%		3.2%		2.0%		0.9%		1.1%		0.6%
Home and Farm		70.9%		8.0%		10.7%		4.1%		2.4%		3.2%		0.1%		0.2%		0.3%		0.1%
Crop		93.4%		4.5%		2.1%		—		—		—		—		—		—		—

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

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,
	2018			2017			2016
Current	$	8,020		$	8,461		$	1,564
Deferred		(692	)		(2,067	)		(85	)
Total provision	$	7,328		$	6,394		$	1,479

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,
	2018			2017			2016
Income before income taxes	$	38,572		$	22,006		$	6,117

Expected provision for federal income taxes	$	8,100		$	7,702		$	2,141
Permanent differences		(126	)		(736	)		(670	)
Change in valuation allowance		(41	)		(394	)		(62	)
Stock conversion and IPO expenses		—			568			—
Impact of effective tax rate change on deferred income tax assets and liabilities		—			(1,274	)		—
Other		(605	)		528			70
Total provision	$	7,328		$	6,394		$	1,479

Schedule of deferred income tax assets and deferred income tax liabilities

	December 31,
	2018			2017
Deferred income tax assets:
Unearned premium	$	3,560		$	2,657
Unpaid losses and loss adjustment expenses		580			251
Carryovers		1,005			1,040
Other		596			331
Total deferred income tax assets		5,741			4,279

Deferred income tax liabilities:
Deferred policy acquisition costs		2,702			1,860
Net unrealized gains on investments		2,688			4,266
Intangibles		398			—
Other		77			64
Total deferred income tax liabilities		5,865			6,190

Net deferred income tax liability		(124	)		(1,911	)

Valuation allowance		(587	)		(628	)
Deferred income tax liability, net	$	(711	)	$	(2,539	)

Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

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 Per Share
Units outstanding at January 1, 2017		—		$	—
RSUs granted during 2017		83,000			17.31
RSUs vested during 2017		(17,500	)		17.31
Units outstanding at December 31, 2017		65,500		$	17.31

RSUs granted during 2018		40,000			16.25
RSUs vested during 2018		(31,620	)		16.99
Units outstanding at December 31, 2018		73,880		$	16.87

Schedule of RSU activity

The following table shows the impact of RSU activity to the Company’s financial results:

	Year Ended December 31,
	2018			2017
RSU compensation expense	$	999		$	423
Income tax benefit		(210	)		(148	)
RSU compensation expense, net of income taxes	$	789		$	275

Total grant-date fair value of vested RSUs at end of period	$	840		$	303

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

Segment Information (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018, 2017, and 2016. For presentation in these tables, “LAE” refers to loss adjustment expenses.

	Year Ended December 31, 2018
	Private Passenger Auto			Non- Standard Auto		Home and Farm			Crop			All Other			Total
Direct premiums earned	$	65,457		$	27,964	$	70,355		$	47,505		$	8,319		$	219,600
Assumed premiums earned		16			—		(17	)		2,306			4,209			6,514
Ceded premiums earned		(3,008	)		—		(5,661	)		(21,112	)		(613	)		(30,394	)
Net premiums earned		62,465			27,964		64,677			28,699			11,915			195,720

Direct losses and LAE		44,644			14,338		42,993			14,206			3,713			119,894
Assumed losses and LAE		358			—		(295	)		696			2,640			3,399
Ceded losses and LAE		(478	)		—		17			(2,990	)		(754	)		(4,205	)
Net losses and LAE		44,524			14,338		42,715			11,912			5,599			119,088

Gross margin		17,941			13,626		21,962			16,787			6,316			76,632

Underwriting and general expenses		18,530			10,126		19,950			3,176			2,928			54,710
Underwriting gain (loss)		(589	)		3,500		2,012			13,611			3,388			21,922

Fee and other income					1,406											6,496
					4,906
Net investment income																6,180
Net realized capital gain on investments																3,974
Income before income taxes																38,572
Income taxes																7,328
Net income																31,244
Net attributable to non-controlling interest																163
Net income attributable to NI Holdings, Inc.															$	31,081

Non-GAAP Ratios:
Loss and LAE ratio		71.3%			51.3%		66.0%			41.5%			47.0%			60.8%
Expense ratio		29.7%			36.2%		30.8%			11.1%			24.6%			28.0%
Combined ratio		100.9%			87.5%		96.9%			52.6%			71.6%			88.8%


Balances at December 31, 2018:
Premiums and agents’ balances receivable	$	16,558		$	7,769	$	8,630		$	—		$	1,330		$	34,287
Deferred policy acquisition costs		3,658			3,364		5,279			—			565			12,866
Reinsurance recoverables on losses		176			—		730			384			942			2,232
Receivable from Federal Crop Insurance Corporation		—			—		—			16,169			—			16,169
Goodwill and other intangibles		—			4,623		—			—			—			4,623

Unpaid losses and LAE		18,154			46,786		10,732			2,126			9,323			87,121
Unearned premiums		26,022			17,177		36,883			—			4,685			84,767

	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

Non-GAAP Ratios:
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 and agents’ balances 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 on losses		690			—			1,449			133			1,856			4,128
Receivable from Federal Crop Insurance Corporation		—			—			—			10,501			—			10,501
Goodwill and other intangibles		—			2,628			—			—			—			2,628

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

Non-GAAP Ratios:
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 and agents’ balances receivable	$	13,390		$	906		$	6,671		$	—		$	1,019		$	21,986
Deferred policy acquisition costs		3,412			232			4,998			—			300			8,942
Reinsurance recoverables on losses		1,042			—			3,845			579			1,726			7,192
Receivable from Federal Crop Insurance Corporation		—			—			—			16,761			—			16,761
Goodwill and other intangibles		—			2,628			—			—			—			2,628

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

Interim Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of summary of unaudited quarterly results

	Year Ended December 31, 2018
	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
Net premiums earned	$	36,112	$	50,677	$	54,136	$	54,795
Net investment income		1,369		1,523		1,629		1,659
Total revenues		38,327		52,920		64,100		57,023
Total expenses		30,726		52,523		52,194		38,355
Net income before non-controlling interest		6,152		256		9,877		14,959
Basic earnings per common share		0.27		0.01		0.44		0.67

	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 (loss) before non-controlling interest		4,749		117		(2,693	)		13,439
Basic earnings per common share		0.21		0.01		(0.12	)		0.62

	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 (loss) before non-controlling interest		6,219		(1,819	)		(999	)		1,237
Basic earnings per common share		n/a		n/a			n/a			n/a

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Other invested assets	$ 1,954	$ 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%

Acquisition of Direct Auto Insurance Company (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended												4 Months Ended	12 Months Ended
	Aug. 31, 2018	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	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, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Revenue contribution		$ 57,023	$ 64,100	$ 52,920	$ 38,327	$ 50,187	$ 56,566	$ 47,616	$ 34,771	$ 34,316	$ 59,135	$ 38,806	$ 31,490		$ 212,370	$ 189,140	$ 163,747
Net income		14,959	$ 9,877	$ 256	$ 6,152	$ 13,439	$ (2,693)	$ 117	$ 4,749	$ 1,237	$ (999)	$ (1,819)	$ 6,219		31,244	$ 15,612	$ 4,638
Direct Auto Insurance Company [Member]
Business Acquisition [Line Items]
Ownership percentage in acquisition	100.00%
Gain on bargain purchase	$ 4,578														4,578
Revenue contribution														$ 14,178
Net income														2,979
Acquisition related costs incurred		$ 118												$ 118	$ 118

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Acquisition of Direct Auto Insurance Company (Schedule of Proforma Information of Business Combination) (Details) - Direct Auto Insurance Company [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Revenues	$ 57,023	$ 59,273	$ 237,346	$ 226,997
Net income attributable to NI Holdings, Inc.	$ 14,900	$ 13,946	$ 26,929	$ 21,678
Basic earnings per common share attributable to NI Holdings, Inc.	$ 0.67	$ 0.62	$ 1.20	$ 0.96

Acquisition of Direct Auto Insurance Company (Schedule of Identified Assets Acquired and Liabilities Assumed) (Details) - Direct Auto Insurance Company [Member] - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2018	Dec. 31, 2018
Fair Value of Consideration:
Total cash consideration transferred		$ 17,000
Identifiable net assets:
Cash and cash equivalents		44,485
Fixed income securities, at fair value		11,414
Equity securities, at fair value		14,634
Premiums and agents' balances receivable		5,849
Accrued investment income		63
Property and equipment		31
Favorable lease contract (included in goodwill and other intangibles)		20
License (included in goodwill and other intangibles)		100
Trade name (included in goodwill and other intangibles)		248
Value of business acquired (included in goodwill and other intangibles)		5,134
Other assets		107
Unpaid losses and loss adjustment expenses		(40,967)
Unearned premiums		(15,955)
Federal income tax payable		(1,486)
Deferred income taxes, net		(1,442)
Accrued expenses and other liabilities		(657)
Total identifiable net assets		21,578
Gain on bargain purchase	$ 4,578	$ 4,578

Investments (Narrative) (Details) $ in Thousands	12 Months Ended
Investments (Narrative) (Details) $ in Thousands	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Investments [Abstract]
Fixed income securities with a fair value	$ 4,900	$ 3,493
Impairment of investments	$ 382	$ 330
Percentage of fixed maturities amortized cost values	80.00%
Equity securities [Member]
Investments [Abstract]
Number of securities	317	196

Investments (Schedule of amortized cost and estimated fair value of investment securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Cost or Amortized Cost	$ 295,433	$ 264,006
Gross Unrealized Gains	15,257	21,924
Gross Unrealized Losses	(7,223)	(1,611)
Fair Value	303,467	284,319
Fixed income securities [Member]
Cost or Amortized Cost	257,294	234,978
Gross Unrealized Gains	1,077	2,738
Gross Unrealized Losses	(3,402)	(958)
Fair Value	254,969	236,758
Fixed income securities [Member] \| U.S. Government and agencies [Member]
Cost or Amortized Cost	19,183	9,531
Gross Unrealized Gains	158	175
Gross Unrealized Losses	(133)	(57)
Fair Value	19,208	9,649
Fixed income securities [Member] \| States, territories and possessions and political subdivisions [Member]
Cost or Amortized Cost	52,782	81,741
Gross Unrealized Gains	475	1,171
Gross Unrealized Losses	(559)	(317)
Fair Value	52,698	82,595
Fixed income securities [Member] \| Corporate securities [Member]
Cost or Amortized Cost	95,290	88,474
Gross Unrealized Gains	265	1,197
Gross Unrealized Losses	(1,413)	(220)
Fair Value	94,142	89,451
Fixed income securities [Member] \| Residential mortgage-backed securities [Member]
Cost or Amortized Cost	50,902	28,557
Gross Unrealized Gains	110	124
Gross Unrealized Losses	(729)	(157)
Fair Value	50,283	28,524
Fixed income securities [Member] \| Commercial mortgage-backed securities [Member]
Cost or Amortized Cost	19,520	11,228
Gross Unrealized Gains	65	61
Gross Unrealized Losses	(270)	(119)
Fair Value	19,315	11,170
Fixed income securities [Member] \| Asset-backed securities [Member]
Cost or Amortized Cost	19,617	15,447
Gross Unrealized Gains	4	10
Gross Unrealized Losses	(298)	(88)
Fair Value	19,323	15,369
Equity securities [Member]
Cost or Amortized Cost	38,139	29,028
Gross Unrealized Gains	14,180	19,186
Gross Unrealized Losses	(3,821)	(653)
Fair Value	48,498	47,561
Equity securities [Member] \| Basic materials [Member]
Cost or Amortized Cost	1,527	768
Gross Unrealized Gains		124
Gross Unrealized Losses	(187)
Fair Value	1,340	892
Equity securities [Member] \| Communications [Member]
Cost or Amortized Cost	4,076	3,027
Gross Unrealized Gains	1,296	1,449
Gross Unrealized Losses	(424)	(154)
Fair Value	4,948	4,322
Equity securities [Member] \| Consumer, cyclical [Member]
Cost or Amortized Cost	5,128	5,303
Gross Unrealized Gains	2,650	4,156
Gross Unrealized Losses	(167)	(120)
Fair Value	7,611	9,339
Equity securities [Member] \| Consumer, non-cyclical [Member]
Cost or Amortized Cost	9,356	7,090
Gross Unrealized Gains	3,929	3,940
Gross Unrealized Losses	(916)	(125)
Fair Value	12,369	10,905
Equity securities [Member] \| Energy [Member]
Cost or Amortized Cost	1,622	2,003
Gross Unrealized Gains	8	272
Gross Unrealized Losses	(289)	(44)
Fair Value	1,341	2,231
Equity securities [Member] \| Financial [Member]
Cost or Amortized Cost	4,856	2,007
Gross Unrealized Gains	121	410
Gross Unrealized Losses	(549)
Fair Value	4,428	2,417
Equity securities [Member] \| Industrial [Member]
Cost or Amortized Cost	4,537	5,038
Gross Unrealized Gains	2,529	4,167
Gross Unrealized Losses	(368)
Fair Value	6,698	9,205
Equity securities [Member] \| Technology [Member]
Cost or Amortized Cost	7,037	3,792
Gross Unrealized Gains	3,647	4,668
Gross Unrealized Losses	(921)	(210)
Fair Value	$ 9,763	$ 8,250

Investments (Schedule of Fixed Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Marketable Securities [Abstract]
Amortized Cost, Due to mature One year or less	$ 12,490	$ 12,761
Amortized Cost, Due to mature After one year through five years	96,900	86,830
Amortized Cost, Due to mature After five years through ten years	52,128	69,586
Amortized Cost, Due to mature After ten years	5,737	10,569
Amortized Cost, Due to mature Mortgage/asset-backed securities	90,039	55,232
Available-for-sale Securities, Debt Maturities, Amortized Cost	257,294	234,978
Fair Value, Due to mature One year or less	12,463	12,766
Fair Value, Due to mature After one year through five years	96,614	87,642
Fair Value, Due to mature After five years through ten years	51,351	70,680
Fair Value, Due to mature After ten years	5,620	10,607
Fair Value, Due to mature Mortgage/asset-backed securities	88,921	55,063
Available-for-sale Securities, Debt Securities, Estimated Fair Value	$ 254,969	$ 236,758

Investments (Schedule of aggregate fair value and gross unrealized loss) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Less than 12 months Fair Value	$ 79,681	$ 103,806
Less than 12 months Gross Unrealized Losses	(4,358)	(1,143)
Greater than 12 months Fair Value	115,232	15,430
Greater than 12 months Gross Unrealized Losses	(2,865)	(468)
Fair Value, Total	194,913	119,236
Gross Unrealized Losses, Total	(7,223)	(1,611)
Fixed income securities [Member]
Less than 12 months Fair Value	60,066	99,297
Less than 12 months Gross Unrealized Losses	(688)	(690)
Greater than 12 months Fair Value	114,626	14,957
Greater than 12 months Gross Unrealized Losses	(2,714)	(268)
Fair Value, Total	174,692	114,254
Gross Unrealized Losses, Total	(3,402)	(958)
Fixed income securities [Member] \| U.S. Government and agencies [Member]
Less than 12 months Fair Value	2,593	6,442
Less than 12 months Gross Unrealized Losses	(3)	(54)
Greater than 12 months Fair Value	7,523	497
Greater than 12 months Gross Unrealized Losses	(130)	(3)
Fair Value, Total	10,116	6,939
Gross Unrealized Losses, Total	(133)	(57)
Fixed income securities [Member] \| States, territories and possessions and political subdivisions [Member]
Less than 12 months Fair Value	8,467	28,219
Less than 12 months Gross Unrealized Losses	(119)	(251)
Greater than 12 months Fair Value	18,218	3,593
Greater than 12 months Gross Unrealized Losses	(440)	(66)
Fair Value, Total	26,685	31,812
Gross Unrealized Losses, Total	(559)	(317)
Fixed income securities [Member] \| Corporate securities [Member]
Less than 12 months Fair Value	24,793	39,025
Less than 12 months Gross Unrealized Losses	(266)	(201)
Greater than 12 months Fair Value	45,033	1,195
Greater than 12 months Gross Unrealized Losses	(1,147)	(19)
Fair Value, Total	69,826	40,220
Gross Unrealized Losses, Total	(1,413)	(220)
Fixed income securities [Member] \| Residential mortgage-backed securities [Member]
Less than 12 months Fair Value	10,325	7,573
Less than 12 months Gross Unrealized Losses	(62)	(40)
Greater than 12 months Fair Value	26,459	7,248
Greater than 12 months Gross Unrealized Losses	(667)	(117)
Fair Value, Total	36,784	14,821
Gross Unrealized Losses, Total	(729)	(157)
Fixed income securities [Member] \| Commercial mortgage-backed securities [Member]
Less than 12 months Fair Value	5,980	4,652
Less than 12 months Gross Unrealized Losses	(55)	(64)
Greater than 12 months Fair Value	7,117	1,643
Greater than 12 months Gross Unrealized Losses	(215)	(55)
Fair Value, Total	13,097	6,295
Gross Unrealized Losses, Total	(270)	(119)
Fixed income securities [Member] \| Asset-backed securities [Member]
Less than 12 months Fair Value	7,908	13,386
Less than 12 months Gross Unrealized Losses	(183)	(80)
Greater than 12 months Fair Value	10,276	781
Greater than 12 months Gross Unrealized Losses	(115)	(8)
Fair Value, Total	18,184	14,167
Gross Unrealized Losses, Total	(298)	(88)
Equity securities [Member]
Less than 12 months Fair Value	19,615	4,509
Less than 12 months Gross Unrealized Losses	(3,670)	(453)
Greater than 12 months Fair Value	606	473
Greater than 12 months Gross Unrealized Losses	(151)	(200)
Fair Value, Total	20,221	4,982
Gross Unrealized Losses, Total	(3,821)	(653)
Equity securities [Member] \| Basic materials [Member]
Less than 12 months Fair Value	1,340
Less than 12 months Gross Unrealized Losses	(187)
Greater than 12 months Fair Value
Greater than 12 months Gross Unrealized Losses
Fair Value, Total	1,340
Gross Unrealized Losses, Total	(187)
Equity securities [Member] \| Communications [Member]
Less than 12 months Fair Value	2,001	840
Less than 12 months Gross Unrealized Losses	(378)	(48)
Greater than 12 months Fair Value	167	107
Greater than 12 months Gross Unrealized Losses	(46)	(106)
Fair Value, Total	2,168	947
Gross Unrealized Losses, Total	(424)	(154)
Equity securities [Member] \| Consumer, cyclical [Member]
Less than 12 months Fair Value	1,237	898
Less than 12 months Gross Unrealized Losses	(167)	(116)
Greater than 12 months Fair Value		214
Greater than 12 months Gross Unrealized Losses		(4)
Fair Value, Total	1,237	1,112
Gross Unrealized Losses, Total	(167)	(120)
Equity securities [Member] \| Consumer, non-cyclical [Member]
Less than 12 months Fair Value	4,781	1,894
Less than 12 months Gross Unrealized Losses	(899)	(125)
Greater than 12 months Fair Value	316
Greater than 12 months Gross Unrealized Losses	(17)
Fair Value, Total	5,097	1,894
Gross Unrealized Losses, Total	(916)	(125)
Equity securities [Member] \| Energy [Member]
Less than 12 months Fair Value	1,041	243
Less than 12 months Gross Unrealized Losses	(289)	(44)
Greater than 12 months Fair Value
Greater than 12 months Gross Unrealized Losses
Fair Value, Total	1,041	243
Gross Unrealized Losses, Total	(289)	(44)
Equity securities [Member] \| Financial [Member]
Less than 12 months Fair Value	3,722
Less than 12 months Gross Unrealized Losses	(549)
Greater than 12 months Fair Value
Greater than 12 months Gross Unrealized Losses
Fair Value, Total	3,722
Gross Unrealized Losses, Total	(549)
Equity securities [Member] \| Industrial [Member]
Less than 12 months Fair Value	2,281
Less than 12 months Gross Unrealized Losses	(368)
Greater than 12 months Fair Value
Greater than 12 months Gross Unrealized Losses
Fair Value, Total	2,281
Gross Unrealized Losses, Total	(368)
Equity securities [Member] \| Technology [Member]
Less than 12 months Fair Value	3,212	634
Less than 12 months Gross Unrealized Losses	(833)	(120)
Greater than 12 months Fair Value	123	152
Greater than 12 months Gross Unrealized Losses	(88)	(90)
Fair Value, Total	3,335	786
Gross Unrealized Losses, Total	$ (921)	$ (210)

Investments (Schedule of Net Investment Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Total gross investment income	$ 8,384	$ 7,069	$ 5,460
Investment expenses	2,204	2,038	1,816
Net investment income	6,180	5,031	3,644
Fixed income securities [Member]
Total gross investment income	6,975	6,010	4,709
Equity securities [Member]
Total gross investment income	934	650	376
Real estate [Member]
Total gross investment income	364	352	311
Cash and Cash Equivalents [Member]
Total gross investment income	$ 111	$ 57	$ 64

Investments (Schedule of components of net realized capital gain (loss) on investments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Marketable Securities [Abstract]
Gross realized gains	$ 5,584	$ 3,615	$ 6,098
Gross realized losses, excluding other-than-temporary impairment losses	(1,228)	(288)	(417)
Other than temporary impairment losses	(382)	(330)
Net realized capital gain on investments	$ 3,974	$ 2,997	$ 5,681

Fair Value Measurements (Schedule of assets, which are measured on a recurring basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Total fixed income securities	$ 254,969	$ 236,758
Total equity securities	48,498	47,561
Cash and cash equivalents	68,950	27,594	$ 18,318	$ 14,521
Total assets at fair value	372,417	311,913
Fair Value, Inputs, Level 1 [Member]
Total fixed income securities
Total equity securities	48,498	47,561
Cash and cash equivalents	68,950	27,594
Total assets at fair value	117,448	75,155
Fair Value, Inputs, Level 2 [Member]
Total fixed income securities	254,969	236,758
Total equity securities
Cash and cash equivalents
Total assets at fair value	254,969	236,758
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	19,208	9,649
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	19,208	9,649
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	52,698	82,595
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	52,698	82,595
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	94,142	89,451
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	94,142	89,451
Corporate securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Residential mortgage-backed securities [Member]
Total fixed income securities	50,283	28,524
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	50,283	28,524
Residential mortgage-backed securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Commercial mortgage-backed securities [Member]
Total fixed income securities	19,315	11,170
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	19,315	11,170
Commercial mortgage-backed securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Asset-backed securities [Member]
Total fixed income securities	19,323	15,369
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	19,323	15,369
Asset-backed securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Total fixed income securities
Basic materials [Member]
Total equity securities	1,340	892
Basic materials [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	1,340	892
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	4,948	4,322
Communications [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	4,948	4,322
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	7,611	9,339
Consumer, cyclical [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	7,611	9,339
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	12,369	10,905
Consumer, non-cyclical [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	12,369	10,905
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	1,341	2,231
Energy [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	1,341	2,231
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	4,428	2,417
Financial [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	4,428	2,417
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	6,698	9,205
Industrial [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	6,698	9,205
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	9,763	8,250
Technology [Member] \| Fair Value, Inputs, Level 1 [Member]
Total equity securities	9,763	8,250
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, 2019	Dec. 31, 2018	Dec. 31, 2017
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%
AM Best, B++ Rating [Member]
Reinsurance recoverables		$ 315
Subsequent Event [Member]
Reinsurance Retention Policy, Amount Retained	$ 10,000
Reinsurance Retention Policy, Excess Retention, Amount Reinsured	$ 78,600

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, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	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, 2018	Dec. 31, 2017	Dec. 31, 2016
Premiums Written
Direct premium													$ 225,223	$ 195,238	$ 180,870
Assumed premium													6,441	6,709	6,591
Ceded premium													(30,394)	(16,665)	(30,748)
Net premiums													201,270	185,282	156,713
Premiums Earned
Direct premium													219,600	189,418	176,958
Assumed premium													6,514	6,711	6,546
Ceded premium													(30,394)	(16,665)	(30,748)
Net premiums	$ 54,795	$ 54,136	$ 50,677	$ 36,112	$ 48,477	$ 52,525	$ 45,653	$ 32,809	$ 32,866	$ 52,639	$ 37,136	$ 30,115	$ 195,720	$ 179,464	$ 152,756
Percentage of assumed premium to net earned premium													3.30%	3.70%	4.30%

Reinsurance (Schedule of reconciliation of direct to net losses and loss adjustment expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reinsurance Disclosures [Abstract]
Direct losses and loss adjustment expenses	$ 119,894	$ 124,117	$ 146,391
Assumed losses and loss adjustment expenses	3,399	6,177	4,947
Ceded losses and loss adjustment expenses	(4,205)	(7,583)	(32,830)
Net losses and loss adjustment expenses	$ 119,088	$ 122,711	$ 118,508

Deferred Policy Acquisition Costs (Schedule of deferred policy acquisition costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred Policy Acquisition Costs Disclosures [Abstract]
Balance, beginning of year	$ 8,859	$ 8,942	$ 8,444
Deferral of policy acquisition costs	35,863	27,667	20,921
Amortization of deferred policy acquisition costs	(31,856)	(27,750)	(20,423)
Balance, end of year	$ 12,866	$ 8,859	$ 8,942

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]
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 beginning of year	41,762	52,440	40,233
Acquired unpaid losses and loss adjustment expenses related to:
Current year	17,795
Prior years	23,172
Total acquired	40,967
Incurred related to:
Current year	119,677	132,812	123,264
Prior years	(589)	(10,101)	(4,756)
Total Incurred	119,088	122,711	118,508
Paid related to:
Current year	92,175	104,769	90,772
Prior years	24,753	28,620	15,529
Total paid	116,928	133,389	106,301
Liability for unpaid losses and loss adjustment expenses	87,121	45,890	59,632
Reinsurance recoverable on losses	2,232	4,128	7,192
Net balance at end of year	$ 84,889	$ 41,762	$ 52,440

Unpaid Losses and Loss Adjustment Expenses (Schedule of reconciliation of the net incurred and paid claims) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net outstanding liabilities	$ 84,889
Reinsurance ceded:	2,232
Gross liability for unpaid losses and loss adjustment expenses	87,121	$ 45,890	$ 59,632
Private Passenger Auto [Member]
Net outstanding liabilities	17,978
Reinsurance ceded:	176
Non-standard auto (Primero) [Member]
Net outstanding liabilities	6,396
Reinsurance ceded:
Non-Standard Auto (Direct Auto) [Member]
Net outstanding liabilities	40,390
Home and Farm [Member]
Net outstanding liabilities	10,002
Reinsurance ceded:	730
Crop [Member]
Net outstanding liabilities	1,742
Reinsurance ceded:	384
All other [Member]
Net outstanding liabilities	8,381
Reinsurance ceded:	$ 942

Unpaid Losses and Loss Adjustment Expenses (Schedule of required information about average historical claims) (Details)	Dec. 31, 2018
Private Passenger Auto [Member]
Years 1	52.90%
Years 2	21.00%
Years 3	11.10%
Years 4	6.30%
Years 5	3.70%
Years 6	2.50%
Years 7	1.50%
Years 8	0.50%
Years 9	0.10%
Years 10
Non-Standard Auto (Primero) [Member]
Years 1	80.00%
Years 2	15.30%
Years 3	3.40%
Years 4	0.90%
Years 5	0.20%
Years 6	0.10%
Years 7	0.10%
Years 8
Years 9
Years 10
Non-Standard Auto (Direct Auto) [Member]
Years 1	39.90%
Years 2	24.00%
Years 3	13.90%
Years 4	8.10%
Years 5	6.30%
Years 6	3.20%
Years 7	2.00%
Years 8	0.90%
Years 9	1.10%
Years 10	0.60%
Home and Farm [Member]
Years 1	70.90%
Years 2	8.00%
Years 3	10.70%
Years 4	4.10%
Years 5	2.40%
Years 6	3.20%
Years 7	0.10%
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, 2018	Dec. 31, 2017	Dec. 31, 2016
Cost:	$ 17,622	$ 17,027
Accumulated depreciation	(10,643)	(11,150)
Total property and equipment, net	6,979	5,877
Depreciation expense	492	500	$ 441
Real estate [Member]
Cost:	$ 11,911	10,633
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:	$ 1,286	1,288
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:	$ 2,829	3,511
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:	$ 1,596	$ 1,595
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, 2018	Dec. 31, 2017	Dec. 31, 2016
Nodak Insurance [Member]
Related Party Transaction [Line Items]
Payment of dividends	$ 17,588
Direct Auto [Member]
Related Party Transaction [Line Items]
Payment of dividends	6,653
NDFB [Member]
Related Party Transaction [Line Items]
Royalties	1,315	$ 1,289	$ 1,258
Accrued royalties	108	99
Battle Creek [Member]
Related Party Transaction [Line Items]
Related party revenues	159	153	174
Related party expenses

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

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Assets:

Premiums and agents’ balances receivable

$ 34,287

$ 25,632

$ 21,986

Reinsurance recoverable on losses

2,232

Accrued investment income

1,898

1,996

Property and equipment

6,979

5,877

Other assets

5,067

3,482

Total assets

458,492

376,988

Liabilities:

Unpaid losses and loss adjustment expenses

87,121

45,890

59,632

Unearned premiums

84,767

63,262

57,445

Reinsurance premiums payable

428

Total liabilities

182,739

121,415

Equity:

Non-controlling interest

3,263

3,178

Total equity

275,753

255,573

$ 153,418

$ 149,918

Total liabilities and equity

458,492

376,988

Battle Creek [Member]

Assets:

Cash and cash equivalents (overdraft)

(818)

(726)

Investments

4,304

4,364

Premiums and agents’ balances receivable

4,479

4,055

Reinsurance recoverable on losses

^[1]

21,117

20,932

Accrued investment income

Deferred income tax asset, net

414

389

Property and equipment

356

370

Other assets

Total assets

29,931

29,467

Liabilities:

Unpaid losses and loss adjustment expenses

6,579

7,995

Unearned premiums

14,538

12,937

Notes payable

^[1]

3,000

Reinsurance premiums payable

^[1]

972

965

Accrued expenses and other liabilities

1,579

1,392

Total liabilities

26,668

26,289

Equity:

Non-controlling interest

3,263

3,178

Total equity

3,263

3,178

Total liabilities and equity

$ 29,931

$ 29,467

[1]	Amount eliminated in consolidation.

Benefit Plans (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Company's Total contribution to the money purchase plan		$ 598	$ 854	$ 762
Company's total contributions to the 401(k) plan		$ 475	411	422
ESOP shares were released and allocated		48,630
ESOP shares in suspense		191,370
Market price		$ 15.73
Fair value of unearned ESOP shares		$ 3,010
Debt from ESOP	$ 2,400
Debt term	10 years
Interest rate	2.79%
Percentage of ESOP in authorized shares	1.00%
Per share price	$ 10.00
Deferred Compensation Plan Expenses		451	183
Compensation expense		$ 400	$ 401
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, 2018	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Line of credit with Wells Fargo	$ 5,000	$ 5,000	$ 5,000
Line of credit expiration date	Nov. 30, 2019

- 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, 2018	Dec. 31, 2017	Dec. 31, 2016
Increase Decrease in current income tax expense		$ 1,274
Effective tax rate	21.00%	21.00%
Unrecognized tax benefits
Interest and penalties
Battle Creek [Member]
Net operating loss carryover	$ 4,786	4,951
Net capital loss carryovers
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, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Current	$ 8,020	$ 8,461	$ 1,564
Deferred	(692)	(2,067)	(85)
Income Tax Expense (Benefit)	$ 7,328	$ 6,394	$ 1,479

Income Taxes (Schedule of components of income before provision for income taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income before income taxes	$ 38,572	$ 22,006	$ 6,117
Expected provision for federal income taxes	8,100	7,702	2,141
Permanent differences	(126)	(736)	(670)
Change in valuation allowance	(41)	(394)	(62)
Stock conversion and IPO expenses		568
Impact of effective tax rate change on deferred income tax assets and liabilities	2,717	(1,274)
Other	(605)	528	70
Income Tax Expense (Benefit)	$ 7,328	$ 6,394	$ 1,479

Income Taxes (Schedule of components of our deferred income tax assets and deferred income tax liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred income tax assets:
Unearned premium	$ 3,560	$ 2,657
Unpaid losses and loss adjustment expenses	580	251
Carryovers	1,005	1,040
Other	596	331
Total gross deferred income tax assets	5,741	4,279
Deferred income tax liabilities:
Deferred policy acquisition costs	2,702	1,860
Net unrealized gains on investments	2,688	4,266
Intangibles	398
Other	77	64
Total deferred income tax liabilities	5,865	6,190
Net deferred income tax liability	(124)	(1,911)
Valuation allowance	(587)	(628)
Deferred income tax liability, net	$ (711)	$ (2,539)

Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Leased Assets [Line Items]
Operating lease expenses	$ 140	$ 80	$ 74
Primero Subsidiary Lease [Member]
Operating Leased Assets [Line Items]
Lease expiration date	Dec. 31, 2023
Direct Auto Subsidiary Lease [Member]
Operating Leased Assets [Line Items]
Lease expiration date	Dec. 31, 2020

Operating Leases (Schedule of Minimum Future Commitments Under Non-Cancellable Leases) (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Leases, Operating [Abstract]
2019	$ 301
2020	121
2021	60
2022	60
2023	$ 30

Common Stock (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
Common Stock (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Jun. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Feb. 28, 2018	May 23, 2017
Equity [Abstract]
Authorization for repurchase of shares value					$ 10,000	$ 8,000
Shares repurchased	191,265	446,671	191,265	446,671
Shares repurchased, value	$ 2,996	$ 8,037	$ 2,996	$ 8,037

Common Stock (Schedule of changes in number of common stock) (Details) - shares	3 Months Ended		12 Months Ended
	Dec. 31, 2018	Jun. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Shares outstanding, beginning			22,337,644
Initial public offering				23,000,000
Shares repurchased related to employee stock ownership plan				(240,000)
Treasury shares repurchased through stock repurchase authorization	(191,265)	(446,671)	(191,265)	(446,671)
Issuance of treasury shares for vesting of stock awards			22,200
Issuance of shares related to employee stock ownership plan			24,315	24,315
Shares outstanding, ending	22,192,894		22,192,894	22,337,644

Stock-based Compensation (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation	$ 1,232	$ 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	40,000	83,000
Vesting period	5 years
Total unrecognized compensation cost	$ 664
Total unrecognized compensation cost, weighted average period	3 years 3 months 22 days
Total fair value of shares vested	$ 840	$ 303
Percentage of RSU granted to employees per year	20.00%
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	48,600
Total unrecognized compensation cost	$ 556
Total unrecognized compensation cost, weighted average period	2 years
Total fair value of shares vested

Stock-based Compensation (Schedule of Restricted Stock Outstanding) (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Shares
Units outstanding at January 1	65,500
RSUs granted during 2017	40,000	83,000
RSUs vested during 2017	(31,620)	(17,500)
Units outstanding at December 31	73,880	65,500
Weighted Average Grant Date Fair Value
Units outstanding at January 1	$ 17.31
RSUs granted during 2017	16.25	17.31
RSUs vested during 2017	16.99	17.31
Units outstanding at December 31	$ 16.87	$ 17.31

Stock-based Compensation (Schedule of RSU activity) (Details) - Restricted Stock [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSU compensation expense	$ 999	$ 423
Income tax benefit	(210)	(148)
RSU compensation expense, net of income taxes	789	275
Total grant-date fair value of vested RSUs at end of period	$ 840	$ 303

Stock Based Compensation (Schedule of Outstanding Performance Stock Units) (Details) - Performance Shares [Member]	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Shares
Units outstanding at January 1 \| shares
PSUs granted during 2018 (at target) \| shares	48,600
Units outstanding at December 31 \| shares	48,600
Weighted Average Grant Date Fair Value
Units outstanding at January 1 \| $ / shares
PSUs granted during 2018 (at target) \| $ / shares	16.25
Units outstanding at December 31 \| $ / shares	$ 16.25

Stock Based Compensation (Schedule of PSU Activity) (Details) - Performance Shares [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
PSU compensation expense	$ 233
Income tax benefit	(49)
PSU compensation expense, net of income taxes	184
Total grant-date fair value of vested PSUs at end of period

Earnings Per Share (Narrative) (Details) - shares	12 Months Ended
Earnings Per Share (Narrative) (Details) - shares	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Weighted average shares outstanding	22,358,858	22,512,401
Net common shares outstanding	22,192,894	22,337,644
Common Stock
Net common shares outstanding		22,760,000

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Basic earnings per common share:
Net income attributable to NI Holdings, Inc.	$ 31,081	$ 15,991	$ 4,551
Weighted average shares outstanding	22,358,858	22,512,401
Basic earnings per common share	$ 1.39	$ 0.71
Numerator:
Net income attributable to NI Holdings, Inc.	$ 31,081	$ 15,991	$ 4,551
Denominator:
Number of shares used in basic computation	22,358,858	22,512,401
Weighted average effect of dilutive securities
Add: Restricted stock units and performance share units	26,896	228
Number of shares used in diluted computation	22,385,754	22,512,629
Diluted earnings per share	$ 1.39	$ 0.71

Segment Information (Schedule of revenue by insurance product line) (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	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, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Direct premiums earned													$ 219,600	$ 189,418	$ 176,958
Assumed premiums earned													6,514	6,711	6,546
Ceded premiums earned													(30,394)	(16,665)	(30,748)
Net premiums earned	$ 54,795	$ 54,136	$ 50,677	$ 36,112	$ 48,477	$ 52,525	$ 45,653	$ 32,809	$ 32,866	$ 52,639	$ 37,136	$ 30,115	195,720	179,464	152,756
Direct losses and LAE													119,894	124,117	146,391
Assumed losses and LAE													3,399	6,177	4,947
Ceded losses and LAE													(4,205)	(7,583)	(32,830)
Net losses and LAE													119,088	122,711	118,508
Gross margin													76,632	56,753	34,248
Underwriting and general expenses													54,710	44,423	39,122
Underwriting gain (loss)													21,922	12,330	(4,874)
Fee and other income													6,496	1,648	1,666
Net investment income	1,659	1,629	1,523	1,369	1,325	1,404	1,303	999	810	820	1,032	982	6,180	5,031	3,644
Net realized capital gain on investments													3,974	2,997	5,681
Income before income taxes													38,572	22,006	6,117
Income taxes													7,328	6,394	1,479
Net income	14,959	$ 9,877	$ 256	$ 6,152	13,439	$ (2,693)	$ 117	$ 4,749	1,237	$ (999)	$ (1,819)	$ 6,219	31,244	15,612	4,638
Net (loss) attributable to non-controlling interest													163	(379)	87
Net income attributable to NI Holdings, Inc.													$ 31,081	$ 15,991	$ 4,551
Non-GAAP Ratios:
Loss and LAE ratio													60.80%	68.40%	77.60%
Expense ratio													28.00%	24.80%	25.60%
Combined ratio													88.80%	93.10%	103.20%
Premiums and agents' balances receivable	34,287				25,632				21,986				$ 34,287	$ 25,632	$ 21,986
Deferred policy acquisition costs	12,866				8,859				8,942				12,866	8,859	8,942	$ 8,444
Reinsurance recoverables on losses	2,232				4,128				7,192				2,232	4,128	7,192
Receivable from Federal Crop Insurance Corporation	16,169				10,501				16,761				16,169	10,501	16,761
Goodwill and other intangibles	4,623				2,628				2,628				4,623	2,628	2,628
Unpaid losses and LAE	87,121				45,890				59,632				87,121	45,890	59,632
Unearned premiums	84,767				63,262				57,445				84,767	63,262	57,445
Gain on acquisition of Direct Auto Insurance Company													4,578
Private Passenger Auto [Member]
Direct premiums earned													65,457	58,424	51,535
Assumed premiums earned													16	15	2
Ceded premiums earned													(3,008)	(3,061)	(3,287)
Net premiums earned													62,465	55,378	48,250
Direct losses and LAE													44,644	34,743	41,022
Assumed losses and LAE													358	279	316
Ceded losses and LAE													(478)	(271)	(3,446)
Net losses and LAE													44,524	34,751	37,892
Gross margin													17,941	20,627	10,358
Underwriting and general expenses													18,530	16,888	13,953
Underwriting gain (loss)													$ (589)	$ 3,739	$ (3,595)
Non-GAAP Ratios:
Loss and LAE ratio													71.30%	62.80%	78.50%
Expense ratio													29.70%	30.50%	28.90%
Combined ratio													100.90%	93.20%	107.50%
Premiums and agents' balances receivable	16,558				15,430				13,390				$ 16,558	$ 15,430	$ 13,390
Deferred policy acquisition costs	3,658				3,404				3,412				3,658	3,404	3,412
Reinsurance recoverables on losses	176				690				1,042				176	690	1,042
Receivable from Federal Crop Insurance Corporation
Goodwill and other intangibles
Unpaid losses and LAE	18,154				17,805				24,713				18,154	17,805	24,713
Unearned premiums	26,022				24,442				22,119				26,022	24,442	22,119
Non-standard auto (Primero) [Member]
Direct premiums earned													27,964	10,530	10,671
Assumed premiums earned
Ceded premiums earned
Net premiums earned													27,964	10,530	10,671
Direct losses and LAE													14,338	8,690	9,965
Assumed losses and LAE
Ceded losses and LAE
Net losses and LAE													14,338	8,690	9,965
Gross margin													13,626	1,840	706
Underwriting and general expenses													10,126	3,057	2,921
Underwriting gain (loss)													3,500	(1,217)	(2,215)
Fee and other income													1,406	1,087	1,157
Other income net													$ 4,906	$ (130)	$ (1,058)
Non-GAAP Ratios:
Loss and LAE ratio													51.30%	82.50%	93.40%
Expense ratio													36.20%	29.00%	27.40%
Combined ratio													87.50%	111.60%	120.80%
Premiums and agents' balances receivable	7,769				1,196				906				$ 7,769	$ 1,196	$ 906
Deferred policy acquisition costs	3,364				306				232				3,364	306	232
Reinsurance recoverables on losses
Receivable from Federal Crop Insurance Corporation
Goodwill and other intangibles	4,623				2,628				2,628				4,623	2,628	2,628
Unpaid losses and LAE	46,786				5,810				5,933				46,786	5,810	5,933
Unearned premiums	17,177				1,762				1,457				17,177	1,762	1,457
Home and Farm [Member]
Direct premiums earned													70,355	63,701	58,445
Assumed premiums earned													(17)	(17)	1
Ceded premiums earned													(5,661)	(5,289)	(8,203)
Net premiums earned													64,677	58,395	50,243
Direct losses and LAE													42,993	40,381	65,119
Assumed losses and LAE													(295)		634
Ceded losses and LAE													17	(672)	(21,749)
Net losses and LAE													42,715	39,709	44,004
Gross margin													21,962	18,686	6,239
Underwriting and general expenses													19,950	18,186	15,821
Underwriting gain (loss)													$ 2,012	$ 500	$ (9,582)
Non-GAAP Ratios:
Loss and LAE ratio													66.00%	68.00%	87.60%
Expense ratio													30.80%	31.10%	31.50%
Combined ratio													96.90%	99.10%	119.10%
Premiums and agents' balances receivable	8,630				7,856				6,671				$ 8,630	$ 7,856	$ 6,671
Deferred policy acquisition costs	5,279				4,638				4,998				5,279	4,638	4,998
Reinsurance recoverables on losses	730				1,449				3,845				730	1,449	3,845
Receivable from Federal Crop Insurance Corporation
Goodwill and other intangibles
Unpaid losses and LAE	10,732				10,510				15,483				10,732	10,510	15,483
Unearned premiums	36,883				32,691				29,777				36,883	32,691	29,777
Crop [Member]
Direct premiums earned													47,505	49,012	48,876
Assumed premiums earned													2,306	2,524	2,691
Ceded premiums earned													(21,112)	(7,710)	(18,404)
Net premiums earned													28,699	43,826	33,163
Direct losses and LAE													14,206	36,110	23,173
Assumed losses and LAE													696	1,654	766
Ceded losses and LAE													(2,990)	(5,322)	(4,570)
Net losses and LAE													11,912	32,442	19,369
Gross margin													16,787	11,384	13,794
Underwriting and general expenses													3,176	4,425	4,525
Underwriting gain (loss)													$ 13,611	$ 6,959	$ 9,269
Non-GAAP Ratios:
Loss and LAE ratio													41.50%	74.00%	58.40%
Expense ratio													11.10%	10.10%	13.60%
Combined ratio													52.60%	84.10%	72.10%
Premiums and agents' balances receivable
Deferred policy acquisition costs
Reinsurance recoverables on losses	384				133				579				384	133	579
Receivable from Federal Crop Insurance Corporation	16,169				10,501				16,761				16,169	10,501	16,761
Goodwill and other intangibles
Unpaid losses and LAE	2,126				1,152				4,270				2,126	1,152	4,270
Unearned premiums
All other [Member]
Direct premiums earned													8,319	7,751	7,431
Assumed premiums earned													4,209	4,189	3,852
Ceded premiums earned													(613)	(605)	(854)
Net premiums earned													11,915	11,335	10,429
Direct losses and LAE													3,713	4,193	7,112
Assumed losses and LAE													2,640	4,244	3,231
Ceded losses and LAE													(754)	(1,318)	(3,065)
Net losses and LAE													5,599	7,119	7,278
Gross margin													6,316	4,216	3,151
Underwriting and general expenses													2,928	1,867	1,902
Underwriting gain (loss)													$ 3,388	$ 2,349	$ 1,249
Non-GAAP Ratios:
Loss and LAE ratio													47.00%	62.80%	69.80%
Expense ratio													24.60%	16.50%	18.20%
Combined ratio													71.60%	79.30%	88.00%
Premiums and agents' balances receivable	1,330				1,150				1,019				$ 1,330	$ 1,150	$ 1,019
Deferred policy acquisition costs	565				511				300				565	511	300
Reinsurance recoverables on losses	942				1,856				1,726				942	1,856	1,726
Receivable from Federal Crop Insurance Corporation
Goodwill and other intangibles
Unpaid losses and LAE	9,323				10,613				9,233				9,323	10,613	9,233
Unearned premiums	$ 4,685				$ 4,367				$ 4,092				$ 4,685	$ 4,367	$ 4,092

Statutory Net Income, Capital and Surplus, and Dividend Restrictions (Schedule of filed with insurance regulatory) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Dividend distribution amount from subsidiaries		$ 17,588
Nodak Insurance [Member]
Statutory capital and surplus		175,875	$ 156,545	$ 139,140
Statutory unassigned surplus		170,875	151,545	139,140
Statutory net income		19,943	13,915	3,665
Dividend distribution amount from subsidiaries
Payment of dividends		17,588
American West [Member]
Statutory capital and surplus		13,889	12,409	11,801
Statutory unassigned surplus		7,888	6,408	5,800
Statutory net income		1,238	429	782
American West [Member] \| Subsequent Event [Member]
Dividend distribution amount from subsidiaries	$ 1,389
Primero [Member]
Statutory capital and surplus		9,767	8,936	8,616
Statutory unassigned surplus		508	(323)	(643)
Statutory net income		1,061	208	(324)
Primero [Member] \| Subsequent Event [Member]
Dividend distribution amount from subsidiaries	$ 977
Battle Creek [Member]
Statutory capital and surplus		6,052	5,873	5,735
Statutory unassigned surplus		3,052	2,873	2,735
Statutory net income		159	153	174
Direct Auto [Member]
Statutory capital and surplus		19,146	12,057	9,754
Statutory unassigned surplus		16,146	9,057	6,754
Statutory net income		7,530	$ 634	$ 926
Payment of dividends		$ 6,653

Interim Financial Data (unaudited) (Schedule of unaudited quarterly results) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	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, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Net premiums earned	$ 54,795	$ 54,136	$ 50,677	$ 36,112	$ 48,477	$ 52,525	$ 45,653	$ 32,809	$ 32,866	$ 52,639	$ 37,136	$ 30,115	$ 195,720	$ 179,464	$ 152,756
Net investment income	1,659	1,629	1,523	1,369	1,325	1,404	1,303	999	810	820	1,032	982	6,180	5,031	3,644
Total revenues	57,023	64,100	52,920	38,327	50,187	56,566	47,616	34,771	34,316	59,135	38,806	31,490	212,370	189,140	163,747
Total expenses	38,355	52,194	52,523	30,726	32,048	59,691	47,655	27,740	32,674	61,696	41,472	21,788	173,798	167,134	157,630
Net income	$ 14,959	$ 9,877	$ 256	$ 6,152	$ 13,439	$ (2,693)	$ 117	$ 4,749	$ 1,237	$ (999)	$ (1,819)	$ 6,219	$ 31,244	$ 15,612	$ 4,638
Basic earnings per common share	$ 0.67	$ 0.44	$ 0.01	$ 0.27	$ 0.62	$ (0.12)	$ 0.01	$ 0.21					$ 1.39	$ 0.71

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Organization (Details) - Nodak Insurance [Member]	12 Months Ended
Organization (Details) - Nodak Insurance [Member]	Dec. 31, 2018
Percentage of shares exchanged	55.00%
Percentage of quota share agreement	100.00%

Recent Accounting Pronouncements (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Recent Accounting Pronouncements Narrative
Income tax effects from accumulated other comprehensive income to retained earnings	$ 2,717	$ (1,274)
Pre-tax unrealized net capital gains	$ 8,184