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

5. ACCRUED EXPENSES (Details)

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5. ACCRUED EXPENSES (Details) - USD ($)
Mar. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Payables and Accruals [Abstract]      
Accrued interest $ 0 $ 0 $ 161,583
Accrued payroll expenses 63,812 68,920 20,955
Other accrued liabilities 112,146 49,286 40,165
Total accrued expenses $ 175,958 $ 118,206 $ 222,703