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Investments
 12 Months Ended
Dec. 31, 2013
Investments [Abstract]  
Investments

Note 3. Investments

     The amortized cost and estimated fair value of investments classified as available-for-sale as of December 31, 2013 and 2012 are as follows:

          Gross   Gross      
    Amortized   Unrealized   Unrealized   Estimated
        Cost       Gains       Losses       Fair Value
December 31, 2013:                        
       Fixed maturities:                        
              U.S. government obligations   $      2,483,199   $      23,398   $      43,502   $      2,463,095
              States and political subdivisions - general obligations     1,147,325     -     107,030     1,040,295
              States and political subdivisions - special revenue     1,573,336     -     118,944     1,454,392
              Corporate     9,728,599     2,378     498,052     9,232,925
       Total fixed maturities     14,932,459     25,776     767,528     14,190,707
       Equity securities:                        
              Preferred corporate stock     75,000     -     -     75,000
       Total equity securities     75,000     -     -     75,000
       Total   $ 15,007,459   $ 25,776   $ 767,528   $ 14,265,707
December 31, 2012:                        
       Fixed maturities:                        
              U.S. government obligations   $ 2,126,977   $ 89,748   $ -   $ 2,216,725
              States and political subdivisions - general obligations     1,219,757     1,298     22,620     1,198,435
              States and political subdivisions - special revenue     1,766,140     2,242     44,229     1,724,153
              Corporate     5,502,159     19,630     127,639     5,394,150
       Total fixed maturities     10,615,033     112,918     194,488     10,533,463
       Equity securities:                        
              Common corporate stock     1,199,111     1,850     24,984     1,175,977
              Preferred corporate stock     75,000     -     -     75,000
       Total equity securities     1,274,111     1,850     24,984     1,250,977
       Total   $ 11,889,144   $ 114,768   $ 219,472   $ 11,784,440

The Company had one security that individually exceeds 10% of the total of the state and political subdivisions categories as of December 31, 2013. The amortized cost, fair value, credit rating, and description of the security is as follows:

    Amortized   Estimated Fair    
        Cost       Value       Credit Rating
December 31, 2013:                
       Fixed maturities:                
              States and political subdivisions - general obligations                
              Maricopa County Arizona School District No. 31   $      341,390   $      332,112   AA-

     The following table summarizes, for all securities in an unrealized loss position at December 31, 2013 and 2012, the estimated fair value, pre-tax gross unrealized loss and number of securities by length of time that those securities have been continuously in an unrealized loss position.

    December 31, 2013   December 31, 2012  
        Gross   Number       Gross   Number  
    Estimated   Unrealized   of   Estimated   Unrealized   of  
        Fair Value       Loss       Securities       Fair Value       Loss       Securities   
Fixed Maturities:                                  
Less than 12 months:                                  
       U.S. government obligations   $      578,914   $      43,502   6   $      -   $      -   -  
       States and political subdivisions -                                  
              general obligations     320,416     32,506   3     730,863     14,810   5  
       States and political subdivisions -                                  
              special revenue     653,897     56,717   11     1,256,996     35,403   12  
       Corporate     7,998,855     498,052   73     3,607,480     114,620   22  
Greater than 12 months:                                  
       States and political subdivisions -                                  
              general obligations     719,879     74,524   4     226,846     7,810   1  
       States and political subdivisions -                                  
              special revenue     800,495     62,227   6     202,390     8,826   1  
       Corporate     -     -   -     86,400     13,019   1  
Total fixed maturities   $ 11,072,456   $ 767,528   103   $ 6,110,975   $ 194,488   42  
Equity Securities:                                  
Less than 12 months:                                  
       Common corporate stock   $ -   $ -   -   $ 1,072,325   $ 24,984   3  
Total equity securities     -     -   -     1,072,325     24,984   3  
Total   $ 11,072,456   $ 767,528   103   $ 7,183,300   $ 219,472   45  

Based on our review of the securities in an unrealized loss position at December 31, 2013 and 2012, no other-than-temporary impairments were deemed necessary. Management believes that the Company will fully recover its cost basis in the securities held at December 31, 2013, and management does not have the intent to sell nor is it more likely than not that the Company will be required to sell such securities until they recover or mature. The temporary impairments shown herein are primarily the result of the current interest rate environment rather than credit factors that would imply other-than-temporary impairment.

The amortized cost and estimated fair value of fixed maturities at December 31, 2013, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties.

    Amortized   Estimated
        Cost       Fair Value
Due in one year or less   $      1,325,740   $      1,324,378
Due after one year through five years     2,262,985     2,254,934
Due after five years through ten years     8,398,569     7,943,789
Due after ten years     2,945,165     2,667,606
    $ 14,932,459   $ 14,190,707

     The Company is required to hold assets on deposit for the benefit of policyholders in accordance with statutory rules and regulations. At December 31, 2013 and 2012, these required deposits had a total amortized cost of $2,967,441 and $2,603,290 and fair values of $2,912,017 and $2,668,972, respectively.

      The components of net investment income for the years ended December 31, 2013 and 2012 are as follows:

    Year Ended December 31,
        2013       2012
Fixed maturities   $      398,377     $      349,677  
Equity securities     32,493       11,363  
Cash and short-term investments     14,804       8,913  
Gain from equity method investments     (10,023 )     36,043  
Other     132,634       131,584  
      568,285       537,580  
Less investment expenses     (46,539 )     (57,397 )
    $ 521,746     $ 480,183  

     Proceeds for the years ended December 31, 2013 and 2012 from sales of investments classified as available-for-sale were $6,877,586 and $12,353,614, respectively. Gross gains of $145,124 and $188,486 and gross losses of $139,388 and $54,366 were realized on those sales during the years ended December 31, 2013 and 2012, respectively.

     As of December 31, 2013, no mortgage loans were in a delinquent status and all interest on mortgage loans was current. The following table summarizes the activity in the mortgage loans on real estate, held for investment account for the years ended December 31, 2013 and 2012.

    Year Ended December 31,
        2013       2012
Balance at beginning of period   $      677,011     $      915,465  
Proceeds from payments on mortgage loans on real estate, held for investment     (11,442 )     (238,454 )
Balance at end of period   $ 665,569     $ 677,011