CONSOLIDATED BALANCE SHEETS (USD $)	Feb. 28, 2014	Feb. 28, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 6,134,731	$ 7,575,579
Certificates of deposit	351,588	602,316
Accounts receivable - trade	17,480	78,757
Accounts receivable - other	20,750	13,571
Note receivable	8,912	10,000
Current portion of investments in policies	1,075,205	2,329,005
Income tax overpayment	0	3,457,093
Deferred income taxes	1,947,743	1,444,709
Prepaid expenses	224,233	227,753
Total current assets	9,780,642	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	1,536,390	1,564,135
Transportation equipment	9,800	9,800
Property, Plant and Equipment, Gross	4,416,603	4,444,348
Accumulated depreciation	(2,502,647)	(2,323,506)
Net property and equipment	1,913,956	2,120,842
OTHER ASSETS:
Premium advances, net of allowance of $4,661,953 in 2014 and $4,315,633 in 2013	7,043,680	9,297,054
Long term portion of investments in policies	1,165,941	0
Investment in life settlements trust	6,648,478	6,713,405
Artifacts and other	837,850	834,700
Deferred income tax asset	2,080,048	1,377,190
Total other assets	17,775,997	18,222,349
Total assets	29,470,595	36,081,974
CURRENT LIABILITIES:
Accounts payable	908,963	1,591,395
Accrued liabilities	353,604	371,426
Dividends payable	936,788	1,869,195
Accrued settlement expense	45,499	74,122
Deferred policy monitoring costs - current	638,373	451,482
Total current liabilities	2,883,227	4,357,620
LONG-TERM LIABILITIES:
Long-term portion of deferred policy monitoring costs	3,892,130	2,833,989
Income taxes payable	56,726	68,255
Total long-term liabilities	3,948,856	2,902,244
Total liabilities	6,832,083	7,259,864
SHAREHOLDERS’ EQUITY:
Common stock, $0.01 par value; 18,750,000 shares authorized; 18,647,468 shares issued and outstanding	187,500	187,500
Additional paid-in capital	11,423,054	11,423,054
Retained earnings	11,413,022	17,596,620
Less: Treasury stock - 102,532 shares as of February 28, 2014 and February 28, 2013	(385,064)	(385,064)
Total shareholders’ equity	22,638,512	28,822,110
Total liabilities and shareholders’ equity	$ 29,470,595	$ 36,081,974