Note 9 - Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Jun. 30, 2013

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) [Table Text Block]

		Quarter Ended June 30, 2013
		Pretax			Income Tax Expense (Benefit)			Net of Tax
Other comprehensive loss:
	Change in net unrealized gains on available-for-sale securities:
	Unrealized holding losses arising during period	$	(18,973,830	)	$	(6,455,742	)	$	(12,518,088	)
	Reclassification adjustment for losses (gains) included in income		10,710			(2,394	)		13,104
	Adjustment for effect of deferred acquisition costs		557,230			189,457			367,773
	Net unrealized losses on investments		(18,405,890	)		(6,268,679	)		(12,137,211	)
	Change in defined benefit pension plan:
	Amortization of actuarial net loss in net periodic pension cost		193,162			65,675			127,487
Total other comprehensive loss		$	(18,212,728	)	$	(6,203,004	)	$	(12,009,724	)

		Quarter Ended June 30, 2012
		Pretax			Income Tax Expense (Benefit)			Net of Tax
Other comprehensive income:
	Change in net unrealized gains on available-for-sale securities:
	Unrealized holding gains arising during period	$	5,559,242		$	1,899,513		$	3,659,729
	Reclassification adjustment for gains included in income		(86,606	)		(29,376	)		(57,230	)
	Adjustment for effect of deferred acquisition costs		(151,255	)		(51,427	)		(99,828	)
	Net unrealized gains on investments		5,321,381			1,818,710			3,502,671
	Change in defined benefit pension plan:
	Amortization of actuarial net loss in net periodic pension cost		259,419			88,203			171,216
	Curtailment of defined benefit pension plan		2,519,152			856,512			1,662,640
	Net change in defined benefit pension plan		2,778,571			944,715			1,833,856
Total other comprehensive income		$	8,099,952		$	2,763,425		$	5,336,527

	Six Months Ended June 30, 2013
	Pretax			Income Tax Expense (Benefit)			Net of Tax
Other comprehensive loss:
Change in net unrealized gains on available-for-sale securities:
Unrealized holding losses arising during period	$	(21,794,920	)	$	(7,414,784	)	$	(14,380,136	)
Reclassification adjustment for losses (gains) included in income		(77,257	)		(32,218	)		(45,039	)
Adjustment for effect of deferred acquisition costs		670,593			228,000			442,593
Net unrealized losses on investments		(21,201,584	)		(7,219,002	)		(13,982,582	)
Change in defined benefit pension plan:
Amortization of actuarial net loss in net periodic pension cost		386,324			131,350			254,974
Total other comprehensive loss	$	(20,815,260	)	$	(7,087,652	)	$	(13,727,608	)

	Six Months Ended June 30, 2012
	Pretax			Income Tax Expense (Benefit)			Net of Tax
Other comprehensive income:
Change in net unrealized gains on available-for-sale securities:
Unrealized holding gains arising during period	$	7,522,033		$	2,558,312		$	4,963,721
Reclassification adjustment for gains included in income		(198,259	)		(67,301	)		(130,958	)
Adjustment for effect of deferred acquisition costs		(194,370	)		(66,086	)		(128,284	)
Net unrealized gains on investments		7,129,404			2,424,925			4,704,479
Change in defined benefit pension plan:
Amortization of actuarial net loss in net periodic pension cost		518,838			176,405			342,433
Curtailment of defined benefit pension plan		2,519,152			856,512			1,662,640
Net change in defined benefit pension plan		3,037,990			1,032,917			2,005,073
Total other comprehensive income	$	10,167,394		$	3,457,842		$	6,709,552

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Unrealized Gains (Losses) on Available-For-Sale Securities			Defined Benefit Pension Plans			Accumulated Other Comprehensive Income
For the six months ended June 30, 2013:
Beginning balance	$	28,088,103		$	(5,548,379	)	$	22,539,724
Other comprehensive loss before reclassifications		(13,937,543	)		-			(13,937,543	)
Amounts reclassified from accumulated other comprehensive income		(45,039	)		254,974			209,935
Net current period other comprehensive income (loss)		(13,982,582	)		254,974			(13,727,608	)
Ending balance	$	14,105,521		$	(5,293,405	)	$	8,812,116
For the six months ended June 30, 2012:
Beginning balance	$	20,334,585		$	(6,729,101	)	$	13,605,484
Other comprehensive income		4,704,479			2,005,073			6,709,552
Ending balance	$	25,039,064		$	(4,724,028	)	$	20,315,036

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Reclassification Adjustments	Quarter Ended June 30, 2013			Six Months Ended June 30, 2013
Unrealized gains on available-for-sale securities:
Realized gains on sale of securities (a)	$	(10,710	)	$	77,257
Income tax expense (c)		(2,394	)		(32,218	)
Net of tax		(13,104	)		45,039
Defined benefit pension plans:
Amortization of actuarial net loss (b)		(193,162	)		(386,324	)
Income tax benefit (c)		65,675			131,350
Net of tax		(127,487	)		(254,974	)
Total reclassifications for the period	$	(140,591	)	$	(209,935	)