Summary of Accrued Expenses and Other Liablilities (Tables)

12 Months Ended

Dec. 31, 2012

Summary Of Accrued Expenses And Other Liablilities Tables

Summary of accrued expenses and other liabilities

Accrued expenses and other liabilities consist of the following:

	Year ended December 31
	2012		2011
Premium payable	$	605,353	$	586,717
Unearned contingent commission on reinsurance treaty		366,080		801,601
Unearned policy fee income		852,023		886,361
Retirement plans		300,000		264,000
Accrued salaries and employee benefits		449,168		428,489
Commission payable		174,613		101,244
Other		293,075		241,193
Total accrued expenses and other liabilities	$	3,040,312	$	3,309,605