| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Fixed maturity securities available-for-sale, at fair value (amortized cost1,431,586 and 1,432,454 in 2026 and 2025, respectively) | 1,271,111 | 1,287,861 | 1,270,045 | 1,242,271 |
| Equity securities, at fair value | 1,451 | 1,356 | 1,371 | 5,478 |
| Policy loans | 67,217 | 67,455 | 68,717 | 69,648 |
| Other long-term investments (portion measured at fair value 86,308 and 85,157 in 2026 and 2025, respectively) | 86,590 | 85,439 | 85,738 | 96,424 |
| Total investments | 1,426,369 | 1,442,111 | 1,425,871 | 1,413,821 |
| Cash and cash equivalents (restricted portion 1,554 in 2025 and 2024) | NaN | 22,976 | NaN | NaN |
| Cash and cash equivalents (restricted portion 1,554 in both 2026 and 2025) | 18,520 | NaN | 23,123 | 22,671 |
| Accrued investment income | 18,564 | 18,241 | 17,285 | 17,523 |
| Receivable for securities | 1,875 | 90 | NaN | NaN |
| Reinsurance recoverable | 12,913 | 10,874 | 10,385 | 9,388 |
| Deferred policy acquisition costs | 224,502 | 220,537 | 214,123 | 208,944 |
| Cost of insurance acquired | 8,807 | 8,995 | 9,141 | 9,269 |
| Current federal income tax receivable | 427 | 624 | 532 | 1,143 |
| Property and equipment, net | 9,668 | 9,835 | 9,584 | 9,845 |
| Due premiums | 9,349 | 11,299 | 9,937 | 10,735 |
| Other assets (less allowance for losses of 750 and 740 in 2026 and 2025, respectively) | 8,506 | 9,178 | 9,438 | 9,161 |
| Total assets | 1,739,500 | 1,754,760 | 1,742,365 | 1,712,500 |
| Life Insurance Segment | 1,167,386 | 1,188,089 | 1,192,390 | NaN |
| Accident And Health Insurance Segment | 1,399 | 1,338 | 1,241 | NaN |
| Future policy benefit reserve | 1,168,785 | 1,189,427 | 1,193,631 | NaN |
| Annuities | 181,175 | 175,569 | 168,396 | 158,652 |
| Dividend accumulations | 52,248 | 51,360 | 50,145 | 49,281 |
| Premiums paid in advance | 29,680 | 29,055 | 30,628 | 31,063 |
| Policy claims payable | 8,522 | 8,772 | 8,806 | 8,411 |
| Other policyholders' funds | 8,095 | 7,955 | 7,943 | 8,372 |
| Total policyholder funds | 279,720 | 272,711 | 265,918 | 255,779 |
| Life Insurance Segment | NaN | NaN | NaN | 1,170,116 |
| Accident And Health Insurance Segment | NaN | NaN | NaN | 1,240 |
| Total future policy benefit reserve | NaN | NaN | NaN | 1,171,356 |
| Total policy liabilities | 1,448,505 | 1,462,138 | 1,459,549 | 1,427,135 |
| Commissions payable | 4,505 | 4,186 | 4,343 | 4,010 |
| Deferred federal income tax liability | 6,219 | 5,996 | 5,224 | 4,999 |
| Payable for securities in process of settlement | NaN | NaN | 454 | NaN |
| Other liabilities | 41,603 | 47,455 | 47,191 | 47,330 |
| Total liabilities | 1,500,832 | 1,519,775 | 1,516,761 | 1,483,474 |
| Common stock-Common Class A | 272,771 | 272,294 | 271,246 | 271,324 |
| Common stock-Common Class B | 3,184 | 3,184 | 3,184 | 3,184 |
| Retained earnings | 73,921 | 71,653 | 64,315 | 61,898 |
| Accumulated other comprehensive income (loss) | -87,483 | -88,421 | -89,416 | -83,655 |
| Treasury stock, at cost | 23,725 | 23,725 | 23,725 | 23,725 |
| Total stockholders' equity | 238,668 | 234,985 | 225,604 | 229,026 |
| Total liabilities and stockholders' equity | 1,739,500 | 1,754,760 | 1,742,365 | 1,712,500 |
CITIZENS, INC. (CIA)
CITIZENS, INC. (CIA)