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

Income Taxes (Detail) - Components of Deferred Tax Assets and Liabilities

v2.3.0.11
Income Taxes (Detail) - Components of Deferred Tax Assets and Liabilities (USD $)
Dec. 31, 2011
Dec. 31, 2010
Deferred tax assets (liabilities):    
Property and equipment $ (144,185) $ (193,617)
Deferred revenue 1,517,024 2,503,984
Accrued expenses 1,138,800 1,518,400
Other 727,207 297,309
Net operating loss carryforwards 18,509,210 14,758,835
[DeferredTaxAssetsLiabilitiesGross] 21,748,056 18,884,911
Less valuation allowance $ (21,748,056) $ (18,884,911)