Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Detail) (USD $)	May 31, 2013	Feb. 28, 2013
Deferred tax assets:
Impairment of investment in policies	$ 290,069	$ 305,251
Premium advances allowance	1,540,717	1,510,472
Deferred policy monitoring costs	1,158,532	1,128,832
Investment in securities	672,115	672,115
Charitable contributions	201,658	283,730
Contingency costs	22,109	25,942
Compensated absences	41,393	26,066
State taxes	1,566	23,889
Deferred tax assets	3,928,159	3,976,297
Valuation allowance	(643,403)	(643,403)
Net deferred tax assets	3,284,756	3,332,894
Deferred tax liabilities:
Settlement costs	(46,169)	(53,867)
Depreciation	(80,422)	(90,327)
Prepaid expenses	(17,500)	(43,750)
Unrealized revenues and brokerage fees	(270,996)	(309,711)
Loss on investment in trust	(13,340)	(13,340)
Net deferred tax liabilities	(428,427)	(510,995)
Total deferred tax asset, net	2,856,329	2,821,899
Summary of deferred tax assets:
Current	1,407,759	1,444,709
Non-current	1,448,570	1,377,190
Total deferred tax asset, net	$ 2,856,329	$ 2,821,899