SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Assets and liabilities measured at fair value on a recurring basis:
US Treasury Notes	$ 6,213,750	$ 6,310,782
Government Sponsored Enterprises	18,344,032	18,434,117
Municipal Securities	33,956,434	34,807,261
Total	58,514,216	59,552,160
Recurring Basis \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets and liabilities measured at fair value on a recurring basis:
US Treasury Notes	6,213,750	6,310,782
Government Sponsored Enterprises
Municipal Securities
Total	6,213,750	6,310,782
Recurring Basis \| Significant Other Observable Inputs (Level 2)
Assets and liabilities measured at fair value on a recurring basis:
US Treasury Notes
Government Sponsored Enterprises	18,344,032	18,434,117
Municipal Securities	33,956,434	34,807,261
Total	52,300,466	53,241,378
Recurring Basis \| Significant Unobservable Inputs (Level 3)
Assets and liabilities measured at fair value on a recurring basis:
US Treasury Notes
Government Sponsored Enterprises
Municipal Securities
Total

Bonds or similar securities issued by state, city, or local governments or the agencies operated by state, city, or local governments which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.

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Debt securities issued by a United States government agency such as Government National Mortgage Association (Ginnie Mae), Federal Home Loan Mortgage Corporation (Freddie Mac), and Federal National Mortgage Association (Fannie Mae), which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.

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- Definition

Debt (bills, notes or bonds) that are issued by the government of the United States which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.

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