5. Fair Value of Financial Instruments (Details) (USD $)	Jun. 30, 2012	Dec. 31, 2011
Reinsurance balances payable	$ 3,556,919	$ 2,761,828
Carrying Value
Fixed-maturity investments held to maturity	606,265	606,234
Cash and cash equivalents	1,025,724	173,126
Premiums receivable	6,951,282	5,779,085
Receivables - reinsurance contracts	3,423,759	1,734,535
Reinsurance receivables	26,166,406	23,880,814
Notes receivable-sale of business	339,102	393,511
Real estate, net of accumulated depreciation	1,455,255	1,477,639
Reinsurance balances payable	3,556,919	2,761,828
Notes payable (including related parties)	997,000	1,047,000
Fair Value
Fixed-maturity investments held to maturity	797,992	777,953
Cash and cash equivalents	1,025,724	173,126
Premiums receivable	6,951,282	5,779,085
Receivables - reinsurance contracts	3,423,759	1,734,535
Reinsurance receivables	26,166,406	23,880,814
Notes receivable-sale of business	339,102	393,511
Real estate, net of accumulated depreciation	1,510,000	1,510,000
Reinsurance balances payable	3,556,919	2,761,828
Notes payable (including related parties)	$ 997,000	$ 1,047,000

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This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal 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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Gross amount, as of the balance sheet date, due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, before deducting the allowance for doubtful accounts.

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Receivables currently due from reinsurers for ceded claims paid.

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