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

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Schedule of Deferred Policy Acquisition Costs

	Year Ended December 31,
	2016			2015
Balance at beginning of period	$	2,765,063		$	2,646,970
Capitalization of commissions, sales and issue expenses		178,419			552,466
Change in DAC due to unrealized investment losses		(7,448	)		35,301
Gross amortization		(367,235	)		(469,674	)
Balance at end of period	$	2,568,799		$	2,765,063