EXHIBIT 21

Subsidiaries of Registrant

	State of		Percentage
Company Name	Incorporation	Tax I.D.	Ownership
CICA Life Insurance Company of America (CICA) (fka Citizens Insurance Company of America)	Colorado	84-0583103	100% Direct
Citizens USA Life Insurance Company (CUSA)	Illinois	37-0862705	100% Indirect
Citizens National Life Insurance Company (CNLIC) fka (Combined Underwriters Insurance Company) (Combined)	Texas	75-0892859	100% Indirect
Computing Technology, Inc. (CTI)	Colorado	84-1037266	100% Indirect
Funeral Homes of America, Inc. (FHA)	Louisiana	72-1148400	100% Indirect
Insurance Investors, Inc. (III)	Texas	74-1458561	100% Indirect
KYWIDE Insurance Management, Inc. (KYWIDE)	Kentucky	31-1561998	100% Indirect
Mid-American Associates Agency, Inc. (MAAAI)	Missouri	43-1437941	100% Indirect
Security Alliance Insurance Company (SAIC)	Arkansas	71-0572974	100% Indirect
Security Plan Life Insurance Company (SPLIC)	Louisiana	72-1308780	100% Indirect
Security Plan Fire Insurance Company (SPFIC)	Louisiana	72-1308781	100% Indirect