Statutory Net Income and Surplus (Tables)

6 Months Ended

Jun. 30, 2015

Statutory Net Income and Surplus [Abstract]

Statutory Accounting Practices Disclosure

	Statutory Net Loss for the six months ended June 30,
	2015			2014
American Life	$	(697,981	)	$	(902,317	)
Capital Reserve	$	(25,490	)	$	(82,203	)
Great Plains Life	$	(261,506)		$	(141,012)

	Statutory Capital and Surplus as of
	June 30, 2015			December 31, 2014
American Life	$	2,260,574		$	2,429,604
Capital Reserve	$	1,505,448		$	1,332,771
Great Plains Life	$	1,790,581		$	2,025,982

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

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