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Nature of Operations and Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2015
Nature of Operations and Summary of Significant Accounting Policies [Abstract]  
Schedule of Deferred Policy Acquisition Costs


Six Months Ended Year Ended
June 30, December 31,
2015 2014
Balance at beginning of period $ 2,646,970     $ 2,722,819  
Capitalization of commissions, sales and issue expenses   453,647       549,831  
Change in DAC due to unrealized investment losses     36,251
    -  
Gross amortization   (253,850 )     (625,680 )
Balance at end of period   $ 2,883,018     $ 2,646,970