Deposit-Type Contracts (Tables)

9 Months Ended

Sep. 30, 2015

Deposit Type Contracts [Abstract]

Schedule of Contracts

	Nine Months Ended			Year Ended
	September 30, 2015			December 31, 2014
Beginning balance	$	16,461,061		$	14,739,655
Change in deposit-type contracts assumed from SNL		(1,200	)		(114,109	)
Change in deposit-type contracts fully ceded by Capital Reserve		(349,411	)		(578,716	)
Deposits received		1,725,623			2,409,659
Investment earnings		413,335			403,556
Withdrawals		(477,400	)		(398,984	)
Contract Charges		(6,884	)		-
Ending balance	$	17,765,124		$	16,461,061