Nature of Operations and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2015

Nature of Operations and Summary of Significant Accounting Policies [Abstract]

Schedule of Deferred Policy Acquisition Costs

	Nine Months Ended			Year Ended
	September 30,			December 31,
	2015			2014
Balance at beginning of period	$	2,646,970		$	2,722,819
Capitalization of commissions, sales and issue expenses		524,000			549,831
Change in DAC due to unrealized investment losses		27,799			-
Gross amortization		(373,132	)		(625,680	)
Balance at end of period	$	2,825,637		$	2,646,970