Balance Sheet Parenthetical (USD $)	Sep. 30, 2012	Dec. 31, 2011
Allowance for losses on mortgage loans on real estate and construction loans, held for investment	$ 4,263,375	$ 4,881,173
Accumulated depreciation on real estate held for investment	4,417,735	4,189,641
Accumulated depreciation on other real estate owned held for investment	2,748,820	1,810,238
Allowance for doubtful accounts on policy and other loans	$ 449,011	$ 427,136

The reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 60

-Paragraph 47

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 310

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6873192&loc=d3e21338-158488

Name:	us-gaap_AllowanceForLoanAndLeaseLossesRealEstate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant