Dover Motorsports (DVD) 10-Q1 Aug 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 25, 2014	Jul. 25, 2014
	Jun. 30, 2014	Common Class B [Member]	Common Class A [Member]
Entity Registrant Name	'DOVER MOTORSPORTS INC	'	'
Entity Central Index Key	'0001017673	'	'
Document Type	'10-Q	'	'
Document Period End Date	30-Jun-14	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	18,116,562	18,510,975
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'

CONSOLIDATED_STATEMENTS_OF_EAR

CONSOLIDATED STATEMENTS OF EARNINGS AND COMPREHENSIVE INCOME (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenues:	'	'	'	'
Admissions	$4,473	$4,864	$4,473	$4,864
Event-related	4,194	4,531	4,367	4,640
Broadcasting	15,606	15,066	15,606	15,066
Other	'	4	10	11
Total revenues	24,273	24,465	24,456	24,581
Expenses:	'	'	'	'
Operating and marketing	13,268	13,123	14,303	14,177
General and administrative	1,776	1,839	3,636	3,750
Depreciation	818	824	1,643	1,649
Total expenses	15,862	15,786	19,582	19,576
Operating earnings	8,411	8,679	4,874	5,005
Interest expense, net	-99	-275	-264	-550
(Provision) benefit for contingent obligation	-70	-19	8	3
Other income	14	6	17	145
Earnings from continuing operations before income taxes	8,256	8,391	4,635	4,603
Income tax expense	-3,412	-3,488	-1,909	-1,979
Net earnings	4,844	4,903	2,726	2,624
Unrealized gain (loss) on available-for-sale securities, net of income taxes	9	-6	16	11
Change in net actuarial loss and prior service cost, net of income taxes	9	14	18	28
Comprehensive income	$4,862	$4,911	$2,760	$2,663
Net earnings per common share - basic:	'	'	'	'
Basic (in dollars per share)	$0.13	$0.13	$0.07	$0.07
Net earnings per common share - diluted:	'	'	'	'
Continuing operations (in dollars per share)	$0.13	$0.13	$0.07	$0.07
Diluted (in dollars per share)	$0.13	$0.13	$0.07	$0.07

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$49,000	$4,000
Accounts receivable	11,930,000	28,000
Inventories	117,000	114,000
Prepaid expenses and other	1,070,000	1,050,000
Receivable from Dover Downs Gaming & Entertainment, Inc.	'	4,000
Prepaid income taxes	'	22,000
Deferred income taxes	87,000	76,000
Assets held for sale	26,000,000	'
Total current assets	39,253,000	1,298,000
Property and equipment, net	58,270,000	85,591,000
Other assets	945,000	919,000
Deferred income taxes	310,000	336,000
Total assets	98,778,000	88,144,000
Current liabilities:	'	'
Accounts payable	458,000	25,000
Accrued liabilities	4,733,000	2,887,000
Payable to Dover Downs Gaming & Entertainment, Inc.	39,000	'
Income taxes payable	1,328,000	'
Deferred revenue	4,035,000	1,743,000
Total current liabilities	10,593,000	4,655,000
Revolving line of credit	16,920,000	14,820,000
Liability for pension benefits	1,414,000	1,521,000
Provision for contingent obligation	1,835,000	1,843,000
Deferred income taxes	16,835,000	16,926,000
Total liabilities	47,597,000	39,765,000
Commitments and contingencies (see Notes to the Consolidated Financial Statements)	'	'
Stockholders' equity:	'	'
Preferred stock, $0.10 par value; 1,000,000 shares authorized; shares issued and outstanding: none	'	'
Additional paid-in capital	101,394,000	101,362,000
Accumulated deficit	-52,337,000	-55,063,000
Accumulated other comprehensive loss	-1,539,000	-1,573,000
Total stockholders' equity	51,181,000	48,379,000
Total liabilities and stockholders' equity	98,778,000	88,144,000
Common Class B [Member]	'	'
Stockholders' equity:	'	'
Common stock	1,812,000	1,802,000
Common Class A [Member]	'	'
Stockholders' equity:	'	'
Common stock	1,851,000	1,851,000
Total stockholders' equity	$1,851,000	$1,851,000

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Preferred stock, par value (in dollars per share)	$0.10	$0.10
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Class B [Member]	'	'
Common stock, par value (in dollars per share)	$0.10	$0.10
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	18,116,562	18,019,722
Common stock, shares outstanding	18,116,562	18,019,722
Common Class A [Member]	'	'
Common stock, par value (in dollars per share)	$0.10	$0.10
Common stock, shares authorized	55,000,000	55,000,000
Common stock, shares issued	18,510,975	18,510,975
Common stock, shares outstanding	18,510,975	18,510,975

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Operating activities:	'	'
Net earnings	$2,726	$2,624
Adjustments to reconcile net earnings to net cash provided by operating activities:	'	'
Depreciation	1,643	1,649
Amortization of credit facility fees	48	121
Stock-based compensation	164	166
Deferred income taxes	-93	1,024
Provision (benefit) for contingent obligation	-8	-3
Gain on sale of property and equipment	'	-138
Changes in assets and liabilities:	'	'
Accounts receivable	-11,902	-12,206
Inventories	-3	-59
Prepaid expenses and other	-64	-103
Accounts payable	433	139
Accrued liabilities	1,846	1,015
Payable to/receivable from Dover Downs Gaming & Entertainment, Inc.	43	-57
Income taxes payable	1,351	429
Deferred revenue	2,292	2,257
Other liabilities	-77	-30
Net cash used in operating activities	-1,601	-3,172
Investing activities:	'	'
Capital expenditures	-322	-207
Proceeds from sale of property and equipment	'	138
Purchases of available-for-sale securities	-45	-38
Proceeds from sale of available-for-sale securities	42	34
Net cash used in investing activities	-325	-73
Financing activities:	'	'
Borrowings from revolving line of credit	16,540	14,180
Repayments on revolving line of credit	-14,440	-10,700
Repurchase of common stock	-129	-234
Net cash provided by financing activities	1,971	3,246
Net increase in cash	45	1
Cash, beginning of period	4	15
Cash, end of period	49	16
Supplemental information:	'	'
Interest paid	318	444
Income tax payments	$652	$574

Basis_of_Presentation

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2014
Basis of Presentation	'
Basis of Presentation	'
	NOTE 1 — Basis of Presentation

	References in this document to “we,” “us” and “our” mean Dover Motorsports, Inc. and/or its wholly owned subsidiaries, as appropriate.

	The accompanying consolidated financial statements have been prepared in compliance with Rule 10-01 of Regulation S-X and U.S. generally accepted accounting principles, and accordingly do not include all of the information and disclosures required for audited financial statements. These consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our latest Annual Report on Form 10-K filed on March 7, 2014. In the opinion of management, these consolidated financial statements include all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the results of operations, financial position and cash flows for the interim periods presented. Operating results for the three and six-month periods ended June 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014 due to the seasonal nature of our business.

Business_Operations

Business Operations	6 Months Ended
	Jun. 30, 2014
Business Operations	'
Business Operations	'
	NOTE 2 — Business Operations

	Dover Motorsports, Inc. is a public holding company that is a leading marketer and promoter of motorsports entertainment in the United States. Through our subsidiaries, we own and operate Dover International Speedway® in Dover, Delaware and Nashville Superspeedway® near Nashville, Tennessee. Our Dover facility is scheduled to promote the following six events during 2014, all of which will be under the auspices of the premier sanctioning body in motorsports - the National Association for Stock Car Auto Racing (“NASCAR”):

		·	2 NASCAR Sprint Cup Series events;
		·	2 NASCAR Nationwide Series events;
		·	1 NASCAR Camping World Truck Series event; and
		·	1 NASCAR K&N Pro Series East event.

	Nashville Superspeedway no longer promotes NASCAR events and did not seek sanction agreements from NASCAR for 2013 or 2014. We currently use the track on a limited basis for motorsports race team testing. On May 29, 2014, we entered into a definitive agreement to sell the facility to NeXovation, Inc. for $27 million in cash and the assumption by NeXovation, Inc. of obligations of ours under certain Variable Rate Tax Exempt Infrastructure Revenue Bonds. The sale is expected to close in the third quarter of 2014. We estimate that net proceeds from the sale will be approximately $21 - $22 million after income taxes and settlement adjustments. As a result of the expected sale, the assets of Nashville Superspeedway, which consist primarily of land with a carrying value of $26,000,000, are reported as assets held for sale in our consolidated balance sheet at June 30, 2014. In 2011 we recorded a $2,250,000 provision for contingent obligation reflecting the present value of the estimated portion of the revenue bonds debt service that may not be covered by the projected sales and incremental property taxes from the facility. Due to changing interest rates, the provision for contingent obligation (increased) decreased by ($70,000) and $8,000, and ($19,000) and $3,000 during the three and six-month periods ended June 30, 2014 and 2013, respectively, and is $1,835,000 at June 30, 2014. Upon completion of the sale of the assets of Nashville Superspeedway, we will reverse the contingent obligation which will increase our pre-tax earnings by the amount of the obligation at the time it is reversed. See NOTE 9 — Commitments and Contingencies for further discussion.

	On July 20-22, 2012, the inaugural Firefly Music Festival (“Firefly”) was held on our property in Dover, Delaware. The three day event was promoted by Red Frog Events LLC and featured more than 40 musical acts. The Firefly event returned on June 21-23, 2013 and featured more than 70 musical acts. On June 19-22, 2014 the Firefly event returned for four days with over 100 musical acts. Firefly’s promoter has announced the event will return to Dover on June 18-21, 2015. We receive a fee for the use of our property and a percentage of the concession sales we manage at the event.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Summary of Significant Accounting Policies	'
Summary of Significant Accounting Policies	'
	NOTE 3 — Summary of Significant Accounting Policies

	Basis of consolidation and presentation—The accompanying consolidated financial statements include the accounts of Dover Motorsports, Inc. and our wholly owned subsidiaries. Intercompany transactions and balances have been eliminated.

	Investments—Investments, which consist of mutual funds, are classified as available-for-sale and reported at fair-value in other assets in our consolidated balance sheets. Changes in fair value are reported in other comprehensive income (loss). See NOTE 5 — Pension Plans, NOTE 6 — Stockholders’ Equity and NOTE 7 — Fair Value Measurements for further discussion.

	Property and equipment—Property and equipment is stated at cost. Depreciation is provided for financial reporting purposes using the straight-line method over the asset’s estimated useful life. Accumulated depreciation was $50,260,000 and $48,629,000 as of June 30, 2014 and December 31, 2013, respectively.

	Impairment of long-lived assets—Long-lived assets are assessed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. An impairment loss is measured as the amount by which the carrying amount of the asset exceeds its fair value. Generally, fair value is determined using valuation techniques such as the comparable sales approach based on either independent third party appraisals or pending/completed sales transactions.

	Income taxes—Deferred income taxes are provided on all differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements based upon enacted statutory tax rates in effect at the balance sheet date. We record a valuation allowance to reduce our deferred tax assets when uncertainty regarding their realizability exists. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. We recognize the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that has a greater than 50% likelihood of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. As of June 30, 2014, our valuation allowance on state net operating loss carry-forwards net of federal income taxes was $10,382,000, which increased by $22,000 in the first six months of 2014. These state net operating losses are related to our Midwest facilities that have not produced taxable income. Valuation allowances fully reserve the state net operating loss carryforwards, net of federal tax benefit.

	We file income tax returns with the Internal Revenue Service and the states in which we conduct business. We have identified the U.S. federal and state of Delaware as our major tax jurisdictions. As of June 30, 2014, tax years after 2009 remain open to examination for federal and Delaware income tax purposes.

	Revenue recognition—We classify our revenues as admissions, event-related, broadcasting and other. “Admissions” revenue includes ticket sales for all of our events. “Event-related” revenue includes amounts received from sponsorship fees; luxury suite rentals; hospitality tent rentals and catering; concessions and souvenir sales and vendor commissions for the right to sell concessions and souvenirs at our facilities; sales of programs; track rentals and other event-related revenues. Additionally, event related revenue includes amounts received for the use of our property and a portion of the concession sales we manage from the Firefly Music Festival. “Broadcasting” revenue includes rights fees obtained for television and radio broadcasts of events held at our speedways and any ancillary media rights fees.

	Revenues pertaining to specific events are deferred until the event is held. Concession and souvenir revenues are recorded at the time of sale. Revenues and related expenses from barter transactions in which we provide advertising or other goods or services in exchange for sponsorships of motorsports events are recorded at fair value. Barter transactions accounted for $224,000 and $246,000 of total revenues for the three and six-month periods ended June 30, 2014 or 2013, respectively.

	Under the terms of our sanction agreements, NASCAR retains 10% of the gross broadcast rights fees allocated to each NASCAR-sanctioned event as a component of its sanction fee. The remaining 90% is recorded as revenue. The event promoter is required to pay 25% of the gross broadcast rights fees to the event as part of the awards to the competitors, which we record as operating expenses.

	Expense recognition—The cost of non-event related advertising, promotion and marketing programs is expensed as incurred. Certain direct expenses pertaining to specific events, including prize and point fund monies and sanction fees paid to NASCAR, a majority of our marketing expenses and other expenses associated with the promotion of our racing events are deferred until the event is held, at which point they are expensed. Advertising expenses were $668,000 and $660,000 for the three and six-month periods ended June 30, 2014 or 2013, respectively.

	Net earnings per common share—Nonvested share-based payment awards that include rights to dividends or dividend equivalents, whether paid or unpaid, are considered participating securities, and the two-class method of computing basic and diluted net earnings per common share (“EPS”) is applied for all periods presented. The following table sets forth the computation of EPS (in thousands, except per share amounts):

		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	Net earnings per common share — basic:
	Net earnings	$	4,844	$	4,903	$	2,726	$	2,624
	Allocation to nonvested restricted stock awards	77		79		43		42
	Net earnings available to common stockholders	$	4,767	$	4,824	$	2,683	$	2,582

	Weighted-average shares outstanding	36,042		36,373		36,052		36,385

	Net earnings per common share — basic	$	0.13	$	0.13	$	0.07	$	0.07

	Net earnings per common share — diluted:
	Net earnings	$	4,844	$	4,903	$	2,726	$	2,624
	Allocation to nonvested restricted stock awards	77		79		43		42
	Net earnings available to common stockholders	$	4,767	$	4,824	$	2,683	$	2,582

	Weighted-average shares and dilutive shares outstanding	36,042		36,373		36,052		36,385

	Net earnings per common share — diluted	$	0.13	$	0.13	$	0.07	$	0.07

	There were no options outstanding during the three or six-month periods ended June 30, 2014 or 2013.

	Accounting for stock-based compensation—We recorded total stock-based compensation expense for our restricted stock awards of $58,000 and $164,000, and $68,000 and $166,000 as general and administrative expenses for the three and six-month periods ended June 30, 2014 and 2013, respectively. We recorded income tax benefits of $23,000 and $67,000, and $27,000 and $5,000 for the three and six-month periods ended June 30, 2014 and 2013, respectively, related to our restricted stock awards.

	Use of estimates—The preparation of the accompanying consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the reported amounts of assets and liabilities, disclosures about contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates and assumptions are based on our best estimates and judgment. We evaluate our estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which we believe to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. Illiquid credit markets, volatile equity markets and declines in consumer spending have combined to increase the uncertainty inherent in such estimates and assumptions. As future events and their effects cannot be determined with precision, actual results could differ from these estimates. Changes in those estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.

LongTerm_Debt

Long-Term Debt	6 Months Ended
Long-Term Debt	Jun. 30, 2014
Long-Term Debt	'
Long-Term Debt	'
	NOTE 4 — Long-Term Debt

	At June 30, 2014, Dover Motorsports, Inc. and its wholly owned subsidiaries Dover International Speedway, Inc. and Nashville Speedway, USA, Inc., as co-borrowers had a $42,500,000 secured credit agreement with a bank group. The maximum borrowing limit decreases to $35,000,000 as of December 31, 2014 and through the date of maturity which is July 31, 2017. Interest is based upon LIBOR plus a margin that varies between 125 and 175 basis points depending on the leverage ratio (150 basis points at June 30, 2014). The facility provides that we may elect to enter into a negative pledge with the bank group in exchange for the release of the security interest in the collateral securing the agreement. In the event we elect to enter into the negative pledge, interest will be based upon LIBOR plus a margin that varies between 150 and 200 basis points depending on the leverage ratio. The credit facility contains certain covenants including maximum funded debt to earnings before interest, taxes, depreciation and amortization (“leverage ratio”) and a minimum fixed charge coverage ratio. Material adverse changes in our results of operations could impact our ability to maintain financial ratios necessary to satisfy these requirements. In addition, the credit agreement includes a material adverse change clause and provides the lenders with a first lien on all of our assets. The credit facility also provides that if we default under any other loan agreement, that would be a default under this facility. At June 30, 2014, there was $16,920,000 outstanding under the credit facility at an interest rate of 1.65%. The credit facility provides for seasonal funding needs, capital improvements, letter of credit requirements and other general corporate purposes. At June 30, 2014, we were in compliance with the terms of the credit facility. After consideration of stand-by letters of credit outstanding, the remaining maximum borrowings available pursuant to the credit facility were $6,465,000 at June 30, 2014. We expect to be in compliance with the financial covenants, and all other covenants, for all measurement periods during the next twelve months.

Pension_Plans

Pension Plans	6 Months Ended
	Jun. 30, 2014
Pension Plans	'
Pension Plans	'
	NOTE 5 — Pension Plans

	We maintain a non-contributory tax qualified defined benefit pension plan that has been frozen since July 2011. All of our full time employees were eligible to participate in the qualified plan. Benefits provided by our qualified pension plan were based on years of service and employees’ remuneration over their employment period. Pension costs are funded in accordance with the provisions of the Internal Revenue Code. We also maintain a non-qualified, non-contributory defined benefit pension plan, the excess plan, for certain employees that has been frozen since July 2011. This excess plan provided benefits that would otherwise be provided under the qualified pension plan but for maximum benefit and compensation limits applicable under federal tax law. The cost associated with the excess plan is determined using the same actuarial methods and assumptions as those used for our qualified pension plan. The assets for the excess plan aggregate $808,000 and $768,000 as of June 30, 2014 and December 31, 2013, respectively, and are recorded in other assets in our consolidated balance sheets (see NOTE 7 — Fair Value Measurements).

	On June 15, 2011, we decided to freeze participation and benefit accruals under our pension plans, primarily to reduce some of the impact on earnings and volatility in cash flows that can accompany the maintenance of a defined benefit plan. The freeze was effective July 31, 2011. Compensation earned by employees up to July 31, 2011 is used for purposes of calculating benefits under our pension plan with no future benefit accruals after this date. Participants as of July 31, 2011 continue to earn vesting credit with respect to their frozen accrued benefits as they continue to work.

	The components of net periodic pension benefit for our defined benefit pension plans are as follows:

		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Interest cost	$	119,000		$	113,000		$	237,000		$	226,000
	Expected return on plan assets	(154,000		)	(137,000		)	(307,000		)	(275,000		)
	Recognized net actuarial loss	15,000			23,000			30,000			47,000
		$	(20,000	)	$	(1,000	)	$	(40,000	)	$	(2,000	)

	We contributed $8,000 to our defined benefit pension plans during the three and six-month periods ended June 30, 2014. We expect to contribute approximately $45,000 to our pension plans in 2014. We did not contribute to our defined benefit pension plans in 2013.

	Effective December 1, 2012, we created a new non-elective, non-qualified supplemental executive retirement plan (“SERP”) in connection with the freezing of our pension plan. Its purpose is to provide deferred compensation to certain highly compensated employees that approximates the value of benefits lost by the freezing of the pension plan which are not offset by our enhanced matching contributions in our 401(k) plan. The SERP is a discretionary defined contribution plan and contributions made to the SERP in any given year are not guaranteed and will be at the sole discretion of our Compensation and Stock Incentive Committee. In the three and six-month periods ended June 30, 2014 and 2013, we recorded expenses of $18,000 and $35,000, and $15,000 and $30,000, respectively, related to the SERP. During the six months ended June 30, 2014 and 2013, we contributed $65,000 and $55,000 to the plan, respectively. The liability for pension benefits was $35,000 and $65,000 as of June 30, 2014 and December 31, 2013, respectively.

	We also maintain a defined contribution 401(k) plan that permits participation by substantially all employees. Our matching contributions to the 401(k) plan were $34,000 and $60,000, and $27,000 and $48,000 in the three and six-month periods ended June 30, 2014 and 2013, respectively.

Stockholders_Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2014
Stockholders' Equity	'
Stockholders' Equity	'
	NOTE 6 — Stockholders’ Equity

	Changes in the components of stockholders’ equity are as follows (in thousands):

		Common			Class A			Additional			Accumulated			Accumulated
		Stock			Common			Paid-in			Deficit			Other
					Stock			Capital						Comprehensive
														Loss
	Balance at December 31, 2013	$	1,802		$	1,851		$	101,362		$	(55,063	)	$	(1,573	)
	Net earnings	—			—			—			2,726			—
	Issuance of restricted stock awards, net of forfeitures	15			—			(15		)	—			—
	Stock-based compensation	—			—			164			—			—
	Repurchase and retirement of common stock	(5		)	—			(124		)	—			—
	Unrealized gain on available-for-sale securities, net of income tax expense of $11	—			—			—			—			16
	Change in net actuarial loss and prior service cost, net of income tax expense of $12	—			—			—			—			18
	Excess tax benefit on restricted stock	—			—			7			—			—
	Balance at June 30, 2014	$	1,812		$	1,851		$	101,394		$	(52,337	)	$	(1,539	)

	As of June 30, 2014 and December 31, 2013, accumulated other comprehensive loss, net of income taxes, consists of the following:

		June 30, 2014			December 31, 2013
	Net actuarial loss and prior service cost not yet recognized in net periodic benefit cost, net of income tax benefit of $1,105,000 and $1,117,000, respectively	$	(1,608,000	)	$	(1,626,000	)
	Accumulated unrealized gain on available-for-sale securities, net of income tax expense of $49,000 and $38,000, respectively	69,000			53,000
	Accumulated other comprehensive loss	$	(1,539,000	)	$	(1,573,000	)

	On July 28, 2004, our Board of Directors authorized the repurchase of up to 2,000,000 shares of our outstanding common stock. The purchases may be made in the open market or in privately negotiated transactions as conditions warrant. The repurchase authorization has no expiration date, does not obligate us to acquire any specific number of shares and may be suspended at any time. During the three and six-month periods ended June 30, 2014 and 2013, we purchased and retired 0 and 13,950, and 79,896 and 79,896 shares of our outstanding common stock, respectively, at an average purchase price of $0 and $2.27, and $2.11 and $2.11 per share, respectively, not including nominal brokerage commissions. At June 30, 2014, we had remaining repurchase authority of 1,178,131 shares.

	We had a stock incentive plan, adopted in 2004, which provided for the grant of up to 1,500,000 shares of common stock to our officers and key employees through stock options and/or awards valued in whole or in part by reference to our common stock, such as nonvested restricted stock awards. Under the plan, nonvested restricted stock vests an aggregate of twenty percent each year beginning on the second anniversary date of the grant. The aggregate market value of the nonvested restricted stock at the date of issuance is being amortized on a straight-line basis over the six-year period. We granted 151,000 and 153,000 stock awards under this plan during the six months ended June 30, 2014 and 2013, respectively. This plan expired on January 27, 2014; therefore, no further grants of stock options or stock awards can be made under this plan.

	On January 29, 2014, our board of directors adopted a new stock incentive plan. The plan was approved by our shareholders on April 23, 2014. The plan provides for the grant of up to 2,000,000 shares of common stock to our officers and key employees through stock options and/or awards valued in whole or in part by reference to our common stock, such as nonvested restricted stock awards. Terms of the plan are similar to the 2004 plan discussed above.

	During the six months ended June 30, 2014 and 2013, we purchased and retired 40,210 and 33,950 shares of our outstanding common stock at an average purchase price of $2.41 and $1.80 per share, respectively. These purchases were made from employees in connection with the vesting of restricted stock awards under our 2004 Stock Incentive Plan and were not pursuant to the aforementioned repurchase authorization. Since the vesting of a restricted stock award is a taxable event to our employees for which income tax withholding is required, the plan allows employees to surrender to us some of the shares that would otherwise have vested in satisfaction of their tax liability. The surrender of these shares is treated by us as a purchase of the shares.

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2014
Fair Value Measurements	'
Fair Value Measurements	'
	NOTE 7 — Fair Value Measurements

	Our financial instruments are classified and disclosed in one of the following three categories:

	Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

	Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability;

	Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

	The following table summarizes the valuation of our financial instrument pricing levels as of June 30, 2014 and December 31, 2013:


		Total		Level 1		Level 2		Level 3
	June 30, 2014
	Available-for-sale securities	$	808,000	$	808,000	$	—	$	—

	December 31, 2013
	Available-for-sale securities	$	768,000	$	768,000	$	—	$	—

	Our investments in available-for-sale securities consist of mutual funds. These investments are included in other assets on our consolidated balance sheets.

	The carrying amounts of other financial instruments reported in our consolidated balance sheets for current assets and current liabilities approximate their fair values because of the short maturity of these instruments.

	At June 30, 2014 and December 31, 2013, there was $16,920,000 and $14,820,000, respectively, outstanding under our revolving credit agreement. The borrowings under our revolving credit agreement bear interest at the variable rate described in NOTE 4 — Long-Term Debt and therefore we believe approximate fair value. We consider the inputs utilized to determine the fair value of borrowings under our revolving credit agreement to be Level 2 inputs.

Related_Party_Transactions

Related Party Transactions	6 Months Ended
Related Party Transactions	Jun. 30, 2014
Related Party Transactions	'
Related Party Transactions	'
	NOTE 8 — Related Party Transactions

	During the three and six-month periods ended June 30, 2014 and 2013, Dover Downs Gaming & Entertainment, Inc. (“Gaming”), a company related through common ownership, allocated costs of $390,000 and $856,000, and $493,000 and $920,000, respectively, to us for certain administrative and operating services, including leased space. We allocated certain administrative and operating service costs of $98,000 and $159,000, and $41,000 and $135,000, respectively, to Gaming for the three and six-month periods ended June 30, 2014 and 2013. The allocations were based on an analysis of each company’s share of the costs. In connection with our 2014 and 2013 spring NASCAR event weekends at Dover International Speedway, Gaming provided certain services, primarily catering, for which we were invoiced $340,000 and $393,000, respectively. Additionally, we invoiced Gaming $94,000 and $99,000, for the three and six-month periods ended June 30, 2014, respectively, and $152,000 in both the three and six-month periods ended June 30, 2013 for tickets to the event. As of June 30, 2014 and December 31, 2013, our consolidated balance sheets included a $39,000 payable to and a $4,000 receivable from Gaming for the aforementioned items. These items were settled in July and January of 2014, respectively. The net costs incurred by each company for these services are not necessarily indicative of the costs that would have been incurred if the companies had been unrelated entities and/or had otherwise independently managed these functions; however, management believes that these costs are reasonable.

	Prior to the spin-off of Gaming from our company in 2002, both companies shared certain real property in Dover, Delaware. At the time of the spin-off, some of this real property was transferred to Gaming to ensure that the real property holdings of each company was aligned with its past uses and future business needs. During its harness racing season, Gaming has historically used the 5/8-mile harness racing track that is located on our property and is on the inside of our one-mile motorsports superspeedway. In order to continue this historic use, we granted a perpetual easement to the harness track to Gaming at the time of the spin-off. This perpetual easement allows Gaming to have exclusive use of the harness track during the period beginning November 1 of each year and ending April 30 of the following year, together with set up and tear down rights for the two weeks before and after such period. The easement requires that Gaming maintain the harness track but does not require the payment of any rent.

	Various easements and agreements relative to access, utilities and parking have also been entered into between us and Gaming relative to our respective Dover, Delaware facilities. We pay rent to Gaming for the lease of our principal executive office space. Gaming also allows us to use its indoor grandstands in connection with our two annual motorsports weekends. This occasional grandstand use is not material to us and Gaming does not assess rent for it; Gaming may also discontinue our use at its discretion.

	Henry B. Tippie, Chairman of our Board of Directors, controls in excess of fifty percent of our voting power. Mr. Tippie’s voting control emanates from his direct and indirect holdings of common stock and Class A common stock and from his status as trustee of the RMT Trust, our largest stockholder. This means that Mr. Tippie has the ability to determine the outcome of the election of directors and to determine the outcome of many significant corporate transactions, many of which only require the approval of a majority of our voting power.

	Patrick J. Bagley, Timothy R. Horne, Denis McGlynn, Jeffrey W. Rollins, R. Randall Rollins, Richard K. Struthers and Henry B. Tippie are all Directors of Dover Motorsports, Inc. and Gaming. Denis McGlynn is the President and Chief Executive Officer of both companies, Klaus M. Belohoubek is the Senior Vice President — General Counsel and Secretary of both companies and Timothy R. Horne is the Senior Vice President — Finance and Chief Financial Officer of both companies. Mr. Tippie controls in excess of fifty percent of the voting power of Gaming.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2014
Commitments and Contingencies	'
Commitments and Contingencies	'
	NOTE 9 — Commitments and Contingencies

	In September 1999, the Sports Authority of the County of Wilson (Tennessee) issued $25,900,000 in Variable Rate Tax Exempt Infrastructure Revenue Bonds, Series 1999, to acquire, construct and develop certain public infrastructure improvements which benefit Nashville Superspeedway, of which $18,800,000 was outstanding at June 30, 2014. Annual principal payments range from $800,000 in September 2014 to $1,600,000 in 2029 and are payable solely from sales taxes and incremental property taxes generated from the facility. These bonds are direct obligations of the Sports Authority and therefore have historically not been required to be recorded on our consolidated balance sheet. If the sales taxes and incremental property taxes (“applicable taxes”) are insufficient for the payment of principal and interest on the bonds, we would become responsible for the difference. In the event we were unable to make the payments, they would be made pursuant to a $19,115,000 irrevocable direct-pay letter of credit issued by our bank group. We are exposed to fluctuations in interest rates for these bonds. On May 29, 2014, we entered into a definitive agreement to sell the Nashville facility to NeXovation, Inc. for $27 million in cash and the assumption by NeXovation, Inc. of our obligations under the aforementioned revenue bonds. The sale is expected to close in the third quarter of 2014.

	As of June 30, 2014 and December 31, 2013, $1,903,000 and $1,908,000, respectively, was available in the sales and incremental property tax fund maintained by the Sports Authority to pay the remaining principal and interest due under the bonds. During 2013, we paid $969,000 into the sales and incremental property tax fund and $819,000 was deducted from the fund for principal and interest payments. If we fail to maintain the letter of credit that secures the bonds or we allow an uncured event of default to exist under our reimbursement agreement relative to the letter of credit, the bonds would be immediately redeemable.

	Nashville Superspeedway no longer promotes NASCAR events and did not seek sanction agreements from NASCAR for 2013 or 2014. We currently use the track on a limited basis for motorsports race team testing. In 2011 we recorded a $2,250,000 provision for contingent obligation reflecting the present value of the estimated portion of the revenue bonds debt service that may not be covered by the projected sales and incremental property taxes from the facility. Due to changing interest rates, the provision for contingent obligation (increased) decreased by ($70,000) and $8,000, and ($19,000) and $3,000 during the three and six-month periods ended June 30, 2014 and 2013, respectively, and is $1,835,000 at June 30, 2014. Upon completion of the sale of the assets of Nashville Superspeedway, we will reverse the contingent obligation which will increase our pre-tax earnings by the amount of the obligation at the time it is reversed.

	We are also a party to ordinary routine litigation incidental to our business. Management does not believe that the resolution of any of these matters is likely to have a material adverse effect on our results of operations, financial position or cash flows.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Summary of Significant Accounting Policies	'
Basis of consolidation and presentation	'
	Basis of consolidation and presentation—The accompanying consolidated financial statements include the accounts of Dover Motorsports, Inc. and our wholly owned subsidiaries. Intercompany transactions and balances have been eliminated.

Investments	'
	Investments—Investments, which consist of mutual funds, are classified as available-for-sale and reported at fair-value in other assets in our consolidated balance sheets. Changes in fair value are reported in other comprehensive income (loss). See NOTE 5 — Pension Plans, NOTE 6 — Stockholders’ Equity and NOTE 7 — Fair Value Measurements for further discussion.

Property and equipment	'
	Property and equipment—Property and equipment is stated at cost. Depreciation is provided for financial reporting purposes using the straight-line method over the asset’s estimated useful life. Accumulated depreciation was $50,260,000 and $48,629,000 as of June 30, 2014 and December 31, 2013, respectively.

Impairment of long-lived assets	'
	Impairment of long-lived assets—Long-lived assets are assessed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. An impairment loss is measured as the amount by which the carrying amount of the asset exceeds its fair value. Generally, fair value is determined using valuation techniques such as the comparable sales approach based on either independent third party appraisals or pending/completed sales transactions.

Income taxes	'
	Income taxes—Deferred income taxes are provided on all differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements based upon enacted statutory tax rates in effect at the balance sheet date. We record a valuation allowance to reduce our deferred tax assets when uncertainty regarding their realizability exists. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. We recognize the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that has a greater than 50% likelihood of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. As of June 30, 2014, our valuation allowance on state net operating loss carry-forwards net of federal income taxes was $10,382,000, which increased by $22,000 in the first six months of 2014. These state net operating losses are related to our Midwest facilities that have not produced taxable income. Valuation allowances fully reserve the state net operating loss carryforwards, net of federal tax benefit.

	We file income tax returns with the Internal Revenue Service and the states in which we conduct business. We have identified the U.S. federal and state of Delaware as our major tax jurisdictions. As of June 30, 2014, tax years after 2009 remain open to examination for federal and Delaware income tax purposes.

Revenue recognition	'
	Revenue recognition—We classify our revenues as admissions, event-related, broadcasting and other. “Admissions” revenue includes ticket sales for all of our events. “Event-related” revenue includes amounts received from sponsorship fees; luxury suite rentals; hospitality tent rentals and catering; concessions and souvenir sales and vendor commissions for the right to sell concessions and souvenirs at our facilities; sales of programs; track rentals and other event-related revenues. Additionally, event related revenue includes amounts received for the use of our property and a portion of the concession sales we manage from the Firefly Music Festival. “Broadcasting” revenue includes rights fees obtained for television and radio broadcasts of events held at our speedways and any ancillary media rights fees.

	Revenues pertaining to specific events are deferred until the event is held. Concession and souvenir revenues are recorded at the time of sale. Revenues and related expenses from barter transactions in which we provide advertising or other goods or services in exchange for sponsorships of motorsports events are recorded at fair value. Barter transactions accounted for $224,000 and $246,000 of total revenues for the three and six-month periods ended June 30, 2014 or 2013, respectively.

	Under the terms of our sanction agreements, NASCAR retains 10% of the gross broadcast rights fees allocated to each NASCAR-sanctioned event as a component of its sanction fee. The remaining 90% is recorded as revenue. The event promoter is required to pay 25% of the gross broadcast rights fees to the event as part of the awards to the competitors, which we record as operating expenses.

Expense recognition	'
	Expense recognition—The cost of non-event related advertising, promotion and marketing programs is expensed as incurred. Certain direct expenses pertaining to specific events, including prize and point fund monies and sanction fees paid to NASCAR, a majority of our marketing expenses and other expenses associated with the promotion of our racing events are deferred until the event is held, at which point they are expensed. Advertising expenses were $668,000 and $660,000 for the three and six-month periods ended June 30, 2014 or 2013, respectively.

Net earnings per common share	'
	Net earnings per common share—Nonvested share-based payment awards that include rights to dividends or dividend equivalents, whether paid or unpaid, are considered participating securities, and the two-class method of computing basic and diluted net earnings per common share (“EPS”) is applied for all periods presented. The following table sets forth the computation of EPS (in thousands, except per share amounts):

		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	Net earnings per common share — basic:
	Net earnings	$	4,844	$	4,903	$	2,726	$	2,624
	Allocation to nonvested restricted stock awards	77		79		43		42
	Net earnings available to common stockholders	$	4,767	$	4,824	$	2,683	$	2,582

	Weighted-average shares outstanding	36,042		36,373		36,052		36,385

	Net earnings per common share — basic	$	0.13	$	0.13	$	0.07	$	0.07

	Net earnings per common share — diluted:
	Net earnings	$	4,844	$	4,903	$	2,726	$	2,624
	Allocation to nonvested restricted stock awards	77		79		43		42
	Net earnings available to common stockholders	$	4,767	$	4,824	$	2,683	$	2,582

	Weighted-average shares and dilutive shares outstanding	36,042		36,373		36,052		36,385

	Net earnings per common share — diluted	$	0.13	$	0.13	$	0.07	$	0.07

	There were no options outstanding during the three or six-month periods ended June 30, 2014 or 2013.

Accounting for stock-based compensation	'
	Accounting for stock-based compensation—We recorded total stock-based compensation expense for our restricted stock awards of $58,000 and $164,000, and $68,000 and $166,000 as general and administrative expenses for the three and six-month periods ended June 30, 2014 and 2013, respectively. We recorded income tax benefits of $23,000 and $67,000, and $27,000 and $5,000 for the three and six-month periods ended June 30, 2014 and 2013, respectively, related to our restricted stock awards.

Use of estimates	'
	Use of estimates—The preparation of the accompanying consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the reported amounts of assets and liabilities, disclosures about contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates and assumptions are based on our best estimates and judgment. We evaluate our estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which we believe to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. Illiquid credit markets, volatile equity markets and declines in consumer spending have combined to increase the uncertainty inherent in such estimates and assumptions. As future events and their effects cannot be determined with precision, actual results could differ from these estimates. Changes in those estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	6 Months Ended
Summary of Significant Accounting Policies (Tables)	Jun. 30, 2014
Summary of Significant Accounting Policies	'
Schedule of the computation of EPS	'
	The following table sets forth the computation of EPS (in thousands, except per share amounts):


		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	Net earnings per common share — basic:
	Net earnings	$	4,844	$	4,903	$	2,726	$	2,624
	Allocation to nonvested restricted stock awards	77		79		43		42
	Net earnings available to common stockholders	$	4,767	$	4,824	$	2,683	$	2,582

	Weighted-average shares outstanding	36,042		36,373		36,052		36,385

	Net earnings per common share — basic	$	0.13	$	0.13	$	0.07	$	0.07

	Net earnings per common share — diluted:
	Net earnings	$	4,844	$	4,903	$	2,726	$	2,624
	Allocation to nonvested restricted stock awards	77		79		43		42
	Net earnings available to common stockholders	$	4,767	$	4,824	$	2,683	$	2,582

	Weighted-average shares and dilutive shares outstanding	36,042		36,373		36,052		36,385

	Net earnings per common share — diluted	$	0.13	$	0.13	$	0.07	$	0.07

Pension_Plans_Tables

Pension Plans (Tables)	6 Months Ended
	Jun. 30, 2014
Pension Plans	'
Schedule of components of net periodic pension cost for the entity's defined benefit pension plans	'

		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Interest cost	$	119,000		$	113,000		$	237,000		$	226,000
	Expected return on plan assets	(154,000		)	(137,000		)	(307,000		)	(275,000		)
	Recognized net actuarial loss	15,000			23,000			30,000			47,000
		$	(20,000	)	$	(1,000	)	$	(40,000	)	$	(2,000	)

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2014
Stockholders' Equity	'
Schedule of changes in the components of stockholders' equity	'
	Changes in the components of stockholders’ equity are as follows (in thousands):

		Common			Class A			Additional			Accumulated			Accumulated
		Stock			Common			Paid-in			Deficit			Other
					Stock			Capital						Comprehensive
														Loss
	Balance at December 31, 2013	$	1,802		$	1,851		$	101,362		$	(55,063	)	$	(1,573	)
	Net earnings	—			—			—			2,726			—
	Issuance of restricted stock awards, net of forfeitures	15			—			(15		)	—			—
	Stock-based compensation	—			—			164			—			—
	Repurchase and retirement of common stock	(5		)	—			(124		)	—			—
	Unrealized gain on available-for-sale securities, net of income tax expense of $11	—			—			—			—			16
	Change in net actuarial loss and prior service cost, net of income tax expense of $12	—			—			—			—			18
	Excess tax benefit on restricted stock	—			—			7			—			—
	Balance at June 30, 2014	$	1,812		$	1,851		$	101,394		$	(52,337	)	$	(1,539	)


Schedule of accumulated other comprehensive loss, net of income taxes	'

		June 30, 2014			December 31, 2013
	Net actuarial loss and prior service cost not yet recognized in net periodic benefit cost, net of income tax benefit of $1,105,000 and $1,117,000, respectively	$	(1,608,000	)	$	(1,626,000	)
	Accumulated unrealized gain on available-for-sale securities, net of income tax expense of $49,000 and $38,000, respectively	69,000			53,000
	Accumulated other comprehensive loss	$	(1,539,000	)	$	(1,573,000	)

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Measurements	'
Summary of valuation of financial instrument pricing levels	'

		Total		Level 1		Level 2		Level 3
	June 30, 2014
	Available-for-sale securities	$	808,000	$	808,000	$	—	$	—

	December 31, 2013
	Available-for-sale securities	$	768,000	$	768,000	$	—	$	—

Business_Operations_Details

Business Operations (Details) (USD $)

3 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

0 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

29-May-14

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2011

Jun. 22, 2014

Jun. 23, 2013

Jul. 22, 2012

Jun. 30, 2014

Nashville Superspeedway [Member]

Dover Facility [Member]

Scenario Forecast [Member]

Nontaxable Municipal Bonds [Member]

item

N A S C A R Sprint Cup Series Events [Member]

N A S C A R Nationwide Series Events [Member]

N A S C A R Camping World Truck Series Events [Member]

N A S C A R K And N Pro Series East Event [Member]

Minimum [Member]

Maximum [Member]

item

Business Operations

Number of events promoted

Number of events scheduled to be promoted

Number of days the Firefly Music Festival is held

'4 days

'3 days

Number of music acts featured in Firefly Music Festival

100

Provision (benefit) for contingent obligation

$70,000

$19,000

($8,000)

($3,000)

$2,250,000

(Increased) decreased in the provision for contingent obligation due to changing interest rates

-70,000

-19,000

8,000

3,000

Provision for contingent obligation

1,835,000

1,843,000

1,835,000

Proceeds from sale of facility

27,000,000

Net proceeds after income taxes and settlement adjustments

21,000,000

22,000,000

Assets held for sale

$26,000,000

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014
	Jun. 30, 2014	Dec. 31, 2013	State And Local Jurisdiction [Member]
Property and equipment	'	'	'
Accumulated depreciation	$50,260,000	$48,629,000	'
Operating loss carryforwards	'	'	'
Valuation allowance for deferred tax assets	'	'	10,382,000
Increase in valuation allowances	'	'	$22,000

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 2) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenue recognition	'	'	'	'
Revenues from barter transactions	$224,000	'	'	$246,000
Percentage of gross broadcast rights fees retained by NASCAR	10.00%	'	10.00%	'
Percentage of gross broadcast rights fees recorded as revenue	90.00%	'	90.00%	'
Percentage of gross broadcast rights fees payable to the event as part of the awards to the competitors	25.00%	'	25.00%	'
Expense recognition	'	'	'	'
Advertising expenses	668,000	'	660,000	'
Net earnings per common share - basic:	'	'	'	'
Net earnings	4,844,000	4,903,000	2,726,000	2,624,000
Allocation to nonvested restricted stock awards	77,000	79,000	43,000	42,000
Net earnings available to common stockholders	4,767,000	4,824,000	2,683,000	2,582,000
Weighted-average shares outstanding	36,042,000	36,373,000	36,052,000	36,385,000
Net earnings per common share - basic (in dollars per share)	$0.13	$0.13	$0.07	$0.07
Net earnings per common share - diluted:	'	'	'	'
Net earnings	4,844,000	4,903,000	2,726,000	2,624,000
Allocation to nonvested restricted stock awards	77,000	79,000	43,000	42,000
Net earnings available to common stockholders	4,767,000	4,824,000	2,683,000	2,582,000
Weighted-average shares and dilutive shares outstanding	36,042,000	36,373,000	36,052,000	36,385,000
Net earnings per common share - diluted (in dollars per share)	$0.13	$0.13	$0.07	$0.07
Options outstanding (in shares)	0	0	0	0
Restricted Stock [Member]	'	'	'	'
Accounting for stock-based compensation	'	'	'	'
Stock-based compensation expense	58,000	68,000	164,000	166,000
Income tax benefit (expense) related to restricted stock awards	$23,000	$27,000	$67,000	$5,000

LongTerm_Debt_Details

Long-Term Debt (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014	Dec. 31, 2014	Jun. 30, 2014	Jun. 30, 2014
			Line Of Credit [Member]	Line Of Credit [Member]	Line Of Credit [Member]	Line Of Credit [Member]	Line Of Credit [Member]
						Minimum [Member]	Maximum [Member]
Long-Term Debt	'	'	'	'	'	'	'
Maximum borrowing capacity under the credit facility	'	'	$42,500,000	$42,500,000	$35,000,000	'	'
Amount outstanding under the credit facility	16,920,000	14,820,000	16,920,000	16,920,000	'	'	'
Interest rate at the end of the period (as a percent)	'	'	1.65%	1.65%	'	'	'
Reference rate	'	'	'LIBOR	'LIBOR	'	'	'
Interest rate added to the reference rate (as a percent)	'	'	'	1.50%	'	1.25%	1.75%
Remaining maximum borrowings available pursuant to the credit facility	'	'	$6,465,000	$6,465,000	'	'	'
Interest rate added to the reference rate, if the entity entered into the negative pledge (as a percent)	'	'	'	'	'	1.50%	2.00%

Pension_Plans_Details

Pension Plans (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Pension plans	'	'
Future benefit accruals	$0	'
Pension Plans Defined Benefit [Member]	'	'
Pension plans	'	'
Fair values of pension assets	$808,000	$768,000

Pension_Plans_Details_2

Pension Plans (Details 2) (USD $)	3 Months Ended			6 Months Ended
Pension Plans (Details 2) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Components of net periodic pension cost	'	'	'	'	'
Interest cost	$119,000	'	$113,000	$237,000	$226,000
Expected return on plan assets	-154,000	'	-137,000	-307,000	-275,000
Recognized net actuarial loss	15,000	'	23,000	30,000	47,000
Net periodic pension cost	-20,000	'	-1,000	-40,000	-2,000
Contributions to pension plans	'	8,000	'	8,000	'
Expected benefit plan contributions in current fiscal year	'	'	'	$45,000	'

Pension_Plans_Details_3

Pension Plans (Details 3) (USD $)	3 Months Ended		6 Months Ended
Pension Plans (Details 3) (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Defined Contribution Pension [Member]	'	'	'	'	'
Defined contribution plan disclosures	'	'	'	'	'
Expenses recorded under the plan	$18,000	$15,000	$35,000	$30,000	'
Employer contributions	'	'	65,000	55,000	'
Liability for benefits	35,000	'	35,000	'	65,000
Defined Contribution401 K Plan [Member]	'	'	'	'	'
Defined contribution plan disclosures	'	'	'	'	'
Expenses recorded under the plan	$34,000	$27,000	$60,000	$48,000	'

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	3 Months Ended		6 Months Ended
Stockholders' Equity (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jul. 28, 2004
Changes in the components of stockholders equity	'	'	'	'	'	'
Balance at the beginning of the period	'	'	$48,379,000	'	'	'
Net earnings	4,844,000	4,903,000	2,726,000	2,624,000	'	'
Unrealized gain on available-for-sale securities, net of income tax expense of $14	9,000	-6,000	16,000	11,000	'	'
Change in net actuarial loss and prior service cost, net of income tax expense of $29	-9,000	-14,000	-18,000	-28,000	'	'
Balance at the end of the period	51,181,000	'	51,181,000	'	'	'
Income tax expense on unrealized gain on available-for-sale securities	'	'	11,000	'	'	'
Income tax expense on change in net actuarial loss and prior service cost	'	'	12,000	'	'	'
Accumulated other comprehensive loss, net of income taxes	'	'	'	'	'	'
Net actuarial loss and prior service cost not yet recognized in net periodic benefit cost, net of income tax benefit	-1,608,000	'	-1,608,000	'	-1,626,000	'
Accumulated unrealized gain on available-for-sale securities, net of income tax expense	69,000	'	69,000	'	53,000	'
Accumulated other comprehensive loss	-1,539,000	'	-1,539,000	'	-1,573,000	'
Income tax benefit on net actuarial loss and prior service cost not yet recognized in net periodic benefit cost	1,105,000	'	1,105,000	'	1,117,000	'
Income tax expense on accumulated unrealized gain on available-for-sale securities	49,000	'	49,000	'	38,000	'
Number of shares of common stock authorized to be repurchased	'	'	'	'	'	2,000,000
Remaining number of shares authorized to be repurchased	1,178,131	'	1,178,131	'	'	'
Share Repurchase Authorization2004 [Member]	'	'	'	'	'	'
Changes in the components of stockholders equity	'	'	'	'	'	'
Number of shares purchased and retired	0	79,896	13,950	79,896	'	'
Average purchase price of shares purchased and retired (in dollars per share)	$0	$2.11	$2.27	$2.11	'	'
Restricted Stock [Member]	'	'	'	'	'	'
Changes in the components of stockholders equity	'	'	'	'	'	'
Number of shares purchased and retired	'	'	40,210	33,950	'	'
Average purchase price of shares purchased and retired (in dollars per share)	'	'	$2.41	$1.80	'	'
Common Class A [Member]	'	'	'	'	'	'
Changes in the components of stockholders equity	'	'	'	'	'	'
Balance at the beginning of the period	'	'	'	'	1,851,000	'
Balance at the end of the period	1,851,000	'	1,851,000	'	1,851,000	'
Common Stock [Member]	'	'	'	'	'	'
Changes in the components of stockholders equity	'	'	'	'	'	'
Balance at the beginning of the period	'	'	1,802,000	'	'	'
Issuance of restricted stock awards, net of forfeitures	'	'	15,000	'	'	'
Repurchase and retirement of common stock	'	'	-5,000	'	'	'
Balance at the end of the period	1,812,000	'	1,812,000	'	'	'
Additional Paid In Capital [Member]	'	'	'	'	'	'
Changes in the components of stockholders equity	'	'	'	'	'	'
Balance at the beginning of the period	'	'	101,362,000	'	'	'
Issuance of restricted stock awards, net of forfeitures	'	'	-15,000	'	'	'
Stock-based compensation	'	'	164,000	'	'	'
Repurchase and retirement of common stock	'	'	-124,000	'	'	'
Excess tax benefit on restricted stock	'	'	7,000	'	'	'
Balance at the end of the period	101,394,000	'	101,394,000	'	'	'
Retained Earnings [Member]	'	'	'	'	'	'
Changes in the components of stockholders equity	'	'	'	'	'	'
Balance at the beginning of the period	'	'	-55,063,000	'	'	'
Net earnings	'	'	2,726,000	'	'	'
Balance at the end of the period	-52,337,000	'	-52,337,000	'	'	'
Accumulated Other Comprehensive Income [Member]	'	'	'	'	'	'
Changes in the components of stockholders equity	'	'	'	'	'	'
Balance at the beginning of the period	'	'	-1,573,000	'	'	'
Unrealized gain on available-for-sale securities, net of income tax expense of $14	'	'	16,000	'	'	'
Change in net actuarial loss and prior service cost, net of income tax expense of $29	'	'	18,000	'	'	'
Balance at the end of the period	($1,539,000)	'	($1,539,000)	'	'	'

Stockholders_Equity_Details_2

Stockholders' Equity (Details 2)	6 Months Ended
Stockholders' Equity (Details 2)	Jun. 30, 2014	Jun. 30, 2013	Jan. 29, 2014
Stockholders Equity	'	'	'
Maximum number of shares authorized for grant	1,500,000	'	2,000,000
Options granted (in shares)	151,000	153,000	'
Restricted Stock [Member]	'	'	'
Stockholders Equity	'	'	'
Vesting rights percentage each year beginning on the second anniversary date of the grant	20.00%	'	'
Service period over which the aggregate market value of stock is being amortized	'6 years	'	'

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Fair Value Measurements	'	'
Amount outstanding under revolving credit agreement	$16,920,000	$14,820,000
Estimate Of Fair Value Fair Value Disclosure [Member]	'	'
Fair Value Measurements	'	'
Available-for-sale securities	808,000	768,000
Fair Value Inputs Level1 [Member]	'	'
Fair Value Measurements	'	'
Available-for-sale securities	$808,000	$768,000

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Mar. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dover Downs Gaming And Entertainment Inc [Member]

Board Of Directors Chairman [Member]

item

Dover Facility [Member]

item

Related Party Transactions

Costs for administrative and operating services, including leased space allocated by related party

$390,000

$493,000

$856,000

$920,000

$340,000

$393,000

Administrative and operating service costs allocated to related party

98,000

41,000

159,000

135,000

94,000

152,000

99,000

152,000

Receivable from Dover Downs Gaming & Entertainment, Inc.

$4,000

$39,000,000

$4,000,000

Length of harness racing track used (in miles)

0.625

Length of motorsports superspeedway of entity (in miles)

Period, before and after the period of exclusive use of harness track, for which related party has set up and tear down rights (in weeks)

Number of annual motorsports weekends for which use of indoor grandstands is allowed by related party

Minimum percentage of voting power controlled by related party

50.00%

Minimum percentage of voting power of Gaming controlled by other related party

50.00%

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Sep. 30, 1999

Jun. 30, 2014

29-May-14

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Indirect Guarantee Of Indebtedness [Member]

Nontaxable Municipal Bonds [Member]

Nashville Superspeedway [Member]

Indirect Guarantee Of Indebtedness [Member]

Minimum [Member]

Maximum [Member]

Nontaxable Municipal Bonds [Member]

Indirect Guarantee Of Indebtedness [Member]

Other Commitments [Line Items]

Aggregate principal amount

$25,900,000

Outstanding amount of debt

18,800,000

Annual principal payments

800,000

1,600,000

Irrevocable direct-pay letter of credit issued

19,115,000

Balance available in the sales and incremental property tax fund

1,908,000

1,903,000

Amount paid into the sales and incremental property tax fund

969,000

Deduction from the sales and incremental property tax fund for principal and interest payments

819,000

(Increased) decreased in the provision for contingent obligation due to changing interest rates

-70,000

-19,000

8,000

3,000

Provision for contingent obligation

1,835,000

1,843,000

1,835,000

Proceeds from sale of facility

$27,000,000