SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Percentage of premium written in Iowa and contiguous states (in hundredths)	37.00%
Percentage of net premiums written subject to policy holder dividends (in hundredths)	28.00%
Investment securities on deposit	$ 11,533,168	$ 11,557,194
Average annual expense for accounts receivable charge-offs over past ten years	$ 332,444