Summary of Accrued Expenses and Other Liablilities (Tables)

12 Months Ended

Dec. 31, 2013

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
	2013		2012
Premium payable	$	462,472	$	605,353
Unearned contingent commission on reinsurance treaty		60,747		366,080
Unearned policy fee income		803,397		852,023
Retirement plans		275,250		300,000
Accrued salaries and employee benefits		455,997		449,168
Commission payable		91,301		174,613
Other		205,330		293,075
Total accrued expenses and other liabilities	$	2,354,494	$	3,040,312