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Federal Income Taxes - Deferred Tax Assets and Liabilities (Detail) (USD $)
Dec. 31, 2013
Dec. 31, 2012
Deferred tax assets:    
Unearned premiums $ 107,785 $ 81,336
Net operating loss 37,490 41,665
Recapitalization Intangible 48,234  
Discounting on claims payable 8,021 10,272
Accrued vacation 74,228 67,469
Accrued commissions 166,610 176,355
Deferred compensation 701,346 548,458
Accrued professional fees 43,282 42,534
Property and equipment   30,482
Other, net 32,775 43,290
Gross deferred tax assets 1,219,771 1,041,861
Valuation Allowance (48,234)  
Gross deferred tax assets, net of valuation allowance 1,171,537 1,041,861
Deferred tax liabilities:    
Unrealized gain on investments 10,192 71,577
Deferred policy acquisition costs 111,355 60,644
Prepaid insurance 66,154 55,880
Property and equipment 3,503  
Identifiable intangible assets 32,790 38,008
Gross deferred tax liabilities 223,994 226,109
Net deferred tax asset $ 947,543 $ 815,752