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Income Taxes Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred income tax assets: |  |
Accrued benefits and retirement services | $ 3,625,943 | $ 3,266,823
Other-than-temporary impairment of assets | 429,167 | 428,614
Allowance for doubtful accounts | 122,477 | 1,205,735
Postretirement benefit obligation | 56,259 | 59,108
Net operating loss carryforward | 15,000 | 22,000
Reinsurance and commission payable | 7,935 | 13,752
Other | 410,400 | 416,401
Total deferred income tax assets | 4,667,181 | 5,412,433
Deferred income tax liabilities: |  |
Net unrealized gain on investments | 6,207,324 | 6,073,431
Recorded reserve for claims, net of statutory premium reserves | 4,985,984 | 3,322,336
Intangible assets | 2,525,511 | 37,451
Excess of tax over book depreciation | 1,303,710 | 987,765
Other | 762,908 | 694,456
Total deferred income tax liabilities | 15,785,437 | 11,115,439
Net deferred income tax liabilities | $ (11,118,256) | $ (5,703,006)

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