CONSOLIDATED BALANCE SHEETS (USD $)	May 31, 2013	Feb. 28, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 8,296,491	$ 7,575,579
Certificates of deposit	602,359	602,316
Accounts receivable - trade	0	78,757
Accounts receivable - other	13,571	13,571
Note receivable	10,000	10,000
Current portion of investments in policies	2,306,857	2,329,005
Income tax overpayment	2,547,545	3,457,093
Deferred income taxes	1,407,759	1,444,709
Prepaid expenses	78,950	227,753
Total current assets	15,263,532	15,738,783
PROPERTY AND EQUIPMENT:
Land and building	2,316,202	2,316,202
Proprietary software	554,211	554,211
Furniture, fixtures and equipment	1,564,135	1,564,135
Transportation equipment	9,800	9,800
Subtotal	4,444,348	4,444,348
Accumulated depreciation	(2,376,325)	(2,323,506)
Net property and equipment	2,068,023	2,120,842
OTHER ASSETS:
Premium advances, net of allowance of $4,402,047 and $4,315,633, respectively	9,924,304	9,297,054
Investment in life settlements trust	6,648,478	6,713,405
Artifacts and other	834,700	834,700
Deferred income tax asset	1,448,570	1,377,190
Total other assets	18,856,052	18,222,349
Total assets	36,187,607	36,081,974
CURRENT LIABILITIES:
Accounts payable	1,297,840	1,591,395
Accrued liabilities	892,800	371,426
Dividends payable	936,886	1,869,195
Accrued settlement expense	63,172	74,122
Deferred policy monitoring costs - current	461,369	451,482
Total current liabilities	3,652,067	4,357,620
Long-term portion of deferred policy monitoring costs	2,893,900	2,833,989
Income taxes payable	72,730	68,255
Total long-term liabilities	2,966,630	2,902,244
Total liabilities	6,618,697	7,259,864
SHAREHOLDERS' EQUITY:
Common stock, $.01 par value 18,750,000 shares authorized; 18,750,000 shares issued and 18,647,468 outstanding	187,500	187,500
Additional paid-in capital	11,423,054	11,423,054
Retained earnings	18,343,420	17,596,620
Less: treasury stock - 102,532 shares as of May 31 and February 28, 2013	(385,064)	(385,064)
Total shareholders’ equity	29,568,910	28,822,110
Total liabilities and shareholders' equity	$ 36,187,607	$ 36,081,974