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

13. INCOME TAXES (Details)

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13. INCOME TAXES (Details)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Income Tax Disclosure [Abstract]    
Statutory rate 35.00% 35.00%
Change in valuation allowance 125.50% (3849.00%)
Section 382 reduction to loss carryover 169.40% 3827.90%
State income taxes, net of federal benefit 5.50% 3.90%
Stock compensation (1.90%) (16.80%)
Non-deductible items 3.60% (1.10%)
Other 1.70% 0.10%
Effective rate 0.00% 0.00%