General form of registration statement for all companies including face-amount certificate companies

INCOME TAXES (Details 2)

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INCOME TAXES (Details 2) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Dec. 31, 2014
Dec. 31, 2013
Current:        
Federal     $ 7,310 $ 18,739
State     12,006 9,722
Foreign     3,845 9,041
Current Income Tax Expense (Benefit)     23,161 37,502
Deferred:        
Federal     153,364 (70,814)
State     0 177,802
Deferred Income Tax Expense (Benefit)     153,364 106,988
Total income tax provision $ 9,624 $ (187,863) $ 176,525 $ 144,490