EXHIBIT 21

LISTING OF SUBSIDIARIES

The following are the direct or indirect subsidiaries of the Registrant. All subsidiaries are wholly owned unless the percentage ownership is noted in brackets next to the name. All entities are corporations.

Subsidiary Name	State of Incorporation
Arkansas Security Capital	Arkansas
Citizens Insurance Company of America	Colorado
Citizens National Life Insurance Company	Texas
Citizens USA Life Insurance Company	Illinois
Computing Technology, Inc.	Colorado
Funeral Homes of America, Inc.	Louisiana
First Alliance Insurance Company	Kentucky
First Computer Services, LLC	Kansas
Insurance Investors, Inc.	Texas
Integrity Capital Corporation	Indiana
Integrity Capital Insurance Company	Indiana
KYWIDE Management [90%]	Kentucky
Mid-American Alliance Corporation	Missouri
Mid-American Alliance Insurance Agency, Inc	Missouri
Mid-American Associates Agency, Inc.	Missouri
Mid-American Century Life Insurance Company	Missouri
Mid-Atlantic Capital	West Virginia
Mid-Atlantic Life Insurance Company	West Virginia
Security Alliance Insurance Company	Arkansas
Western States Alliance	Colorado