7. Earnings per Share (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
BASIC EARNINGS PER SHARE OF COMMON STOCK:
Net earnings (loss) available to IPLO common stockholders	$ 58,194	$ (18,905)	$ 24,936	$ 20,011
Weighted average common shares outstanding	4,961,357	4,961,357	4,961,357	4,961,357
Basic earnings (loss) per share of common stock	$ 0.01	$ 0.00	$ 0.01	$ 0.00
DILUTED EARNINGS PER SHARE OF COMMON STOCK:
Net earnings available to IPLO common stockholders	58,194	(18,905)	24,936	20,011
Weighted average common shares outstanding	4,961,357	4,961,357	4,961,357	4,961,357
Effect of dilutive securities:
Convertible preferred stock	$ 1,374,730	$ 0	$ 1,374,730	$ 1,374,730
Weighted average common shares outstanding after effect of dilutive securities	6,336,087	4,961,357	6,336,087	6,336,087
Diluted earnings per share of common stock	$ 0.01	$ 0.00	$ 0.00	$ 0.00