DCP Holding 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013
Document Information [Line Items]	'
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Sep-13
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'Q3
Entity Registrant Name	'DCP Holding CO
Entity Central Index Key	'0001361025
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Non-accelerated Filer
Class A Redeemable Common Shares [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	551
Class B Redeemable Common Shares [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	7,801

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
INVESTMENTS:	'	'
Fixed maturities, available for sale at fair value, amortized cost of $6,393,000 and $3,771,000 at September 30, 2013 and December 31, 2012, respectively	$6,449,862	$4,022,368
Short-term investments, available for sale at fair value, amortized cost of $255,000 and $393,000 at September 30, 2013 and December 31, 2012, respectively	256,596	394,342
Total investments	6,706,458	4,416,710
CASH AND CASH EQUIVALENTS	6,926,228	8,530,758
ACCRUED INVESTMENT INCOME	36,787	32,918
ACCOUNTS RECEIVABLE, net of allowance of $21,737 and $55,163 at September 30, 2013 and December 31, 2012, respectively	824,900	485,443
UNBILLED ACCOUNTS RECEIVABLE	40,766,353	18,596,063
DEFERRED ACQUISITION COSTS	2,613,465	1,184,413
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $2,782,724 and $2,590,246 at September 30, 2013 and December 31, 2012, respectively	2,387,647	2,189,212
OTHER ASSETS	2,117,346	1,902,272
TOTAL ASSETS	62,379,184	37,337,789
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	'	'
CLAIMS PAYABLE	2,292,985	2,136,010
UNEARNED PREMIUM REVENUE	42,375,077	19,792,176
OTHER PAYABLES AND ACCRUALS	4,960,487	4,097,473
MORTGAGE LOAN PAYABLE	1,305,800	1,340,000
CAPITAL LEASE OBLIGATION	103,255	111,186
DEFERRED COMPENSATION	1,974,121	1,613,111
TOTAL LIABILITIES	53,011,725	29,089,956
COMMITMENTS AND CONTINGENCIES	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Total redeemable preferred and common shares	9,367,459	8,247,833
SHAREHOLDERS' EQUITY-Preferred Shares; no par value-authorized, 92,700 shares; issued, none	'	'
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	62,379,184	37,337,789
Provider Preferred-2009 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	'	'
Institutional Preferred Shares-2010 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	376,595	373,743
Institutional Preferred Shares-2012 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	1,087,017	1,078,785
Institutional Preferred Shares-2013 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	999,836	'
Class A Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	455,473	460,630
Class B Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	$6,448,538	$6,334,675

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Fixed maturities, available for sale at fair value, amortized cost	$6,393,000	$3,771,000
Short-term investments, available for sale at fair value, amortized cost	255,000	393,000
Accounts receivable, net of allowance	21,737	55,163
Depreciation and amortization, property and equipment	$2,782,724	$2,590,246
Redeemable preferred shares, par value	'	'
Redeemable preferred shares, authorized	92,700	92,700
Redeemable preferred shares, issued	'	'
Provider Preferred-2009 Series [Member]	'	'
Redeemable preferred shares, par value	'	'
Redeemable preferred shares, cumulative dividend rate	5.00%	5.00%
Redeemable preferred shares, authorized	5,000	5,000
Redeemable preferred shares, issued	'	'
Institutional Preferred Shares-2010 Series [Member]	'	'
Redeemable preferred shares, par value	'	'
Redeemable preferred shares, cumulative dividend rate	5.00%	5.00%
Redeemable preferred shares, authorized	300	300
Redeemable preferred shares, issued	300	300
Redeemable preferred shares, outstanding	300	300
Institutional Preferred Shares-2012 Series [Member]	'	'
Redeemable preferred shares, par value	'	'
Redeemable preferred shares, cumulative dividend rate	5.00%	5.00%
Redeemable preferred shares, authorized	1,000	1,000
Redeemable preferred shares, issued	1,000	1,000
Redeemable preferred shares, outstanding	1,000	1,000
Institutional Preferred Shares-2013 Series [Member]	'	'
Redeemable preferred shares, par value	'	'
Redeemable preferred shares, cumulative dividend rate	5.00%	5.00%
Redeemable preferred shares, authorized	1,000	1,000
Redeemable preferred shares, issued	1,000	1,000
Redeemable preferred shares, outstanding	1,000	1,000
Class A Redeemable Common Shares [Member]	'	'
Redeemable common shares, par value	'	'
Redeemable common shares, authorized	7,500	7,500
Redeemable common shares, issued	551	565
Redeemable common shares, outstanding	551	565
Class B Redeemable Common Shares [Member]	'	'
Redeemable common shares, par value	'	'
Redeemable common shares, authorized	100,000	100,000
Redeemable common shares, issued	7,801	7,770
Redeemable common shares, outstanding	7,801	7,770

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
REVENUES	'	'	'	'
Premium revenue	$22,613,692	$20,355,918	$64,878,290	$59,777,226
Investment income	42,947	34,232	115,881	97,916
Realized gains on investments, net	'	39,502	'	39,545
Other income	13,237	18,309	45,906	50,813
Total revenues	22,669,876	20,447,961	65,040,077	59,965,500
EXPENSES	'	'	'	'
Healthcare services expense	18,238,159	16,091,750	51,933,947	48,252,095
Insurance expense:	'	'	'	'
Salaries and benefits expense	1,493,450	1,302,389	4,367,545	3,973,354
Commission expenses and other acquisition costs	1,062,492	952,644	2,950,084	2,847,863
Other insurance expense	1,688,256	1,113,629	4,879,451	3,613,075
Total insurance expense	4,244,198	3,368,662	12,197,080	10,434,292
Total expenses	22,482,357	19,460,412	64,131,027	58,686,387
INCOME BEFORE INCOME TAX	187,519	987,549	909,050	1,279,113
INCOME TAX EXPENSE	66,135	366,182	320,003	467,672
NET INCOME ON REDEEMABLE SHARES	121,384	621,367	589,047	811,441
OTHER COMPREHENSIVE (LOSS) INCOME	'	'	'	'
Change in the fair value of interest rate swap, net of income tax of ($284), $947, $2,365, $2,870, respectively	-553	1,840	4,583	5,572
Change in the fair value of investments, net of income tax of ($4,754), $18,182, ($63,677), $57,438, respectively	6,898	35,237	-125,840	111,498
Total other comprehensive (loss) income	6,345	37,077	-121,257	117,070
TOTAL COMPREHENSIVE INCOME	$127,729	$658,444	$467,790	$928,511

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Interest rate swap, tax expense	($284)	$947	$2,365	$2,870
Investments, tax expense (benefit)	($4,754)	$18,182	($63,677)	$57,438

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Redeemable Shares and Shareholders' Equity (USD $)	Total	Class A Redeemable Common Shares [Member]	Class B Redeemable Common Shares [Member]	Institutional Preferred 2010 - Series [Member]	Institutional Preferred 2012 - Series [Member]	Institutional Preferred 2013 - Series [Member]	Retained Earnings [Member]	Other Accumulated Comprehensive Income (Loss) [Member]
Beginning Balance, Amount at Dec. 31, 2011	'	$409,211	$5,378,383	$342,464	'	'	'	'
Beginning Balance, Shares at Dec. 31, 2011	'	596	7,827	300	'	'	'	'
Net income	811,441	'	'	'	'	'	811,441	'
Other comprehensive income, net	117,070	'	'	'	'	'	'	117,070
Dividends declared	-227,298	'	'	'	'	'	-227,298	'
Redeemable Shares issued, amount	'	'	22,575	'	1,000,000	'	'	'
Redeemable Shares issued, Shares	'	'	32	'	1,000	'	'	'
Class A Common Shares exchanged for Class B Common Shares, Amount	'	-9,819	9,819	'	'	'	'	'
Class A Common Shares exchanged for Class B Common Shares, Shares	'	-14	14	'	'	'	'	'
Redeemable Shares repurchased, Amount	'	-4,898	-96,383	'	'	'	'	'
Redeemable Shares repurchased, Shares	'	-7	-139	'	'	'	'	'
Accretion (dilution) of shares to redemption value	-701,213	44,720	593,229	19,237	44,027	'	-584,143	-117,070
Ending Balance, Amount at Sep. 30, 2012	'	439,214	5,907,623	361,701	1,044,027	'	'	'
Ending Balance, Shares at Sep. 30, 2012	'	575	7,734	300	1,000	'	'	'
Beginning Balance, Amount at Dec. 31, 2012	'	460,630	6,334,675	373,743	1,078,785	'	'	'
Beginning Balance, Shares at Dec. 31, 2012	'	565	7,770	300	1,000	'	'	'
Net income	589,047	'	'	'	'	'	589,047	'
Other comprehensive income, net	-121,257	'	'	'	'	'	'	-121,257
Dividends declared	-361,539	'	'	'	'	'	-361,539	'
Redeemable Shares issued, amount	'	'	108,079	'	'	1,000,000	'	'
Redeemable Shares issued, Shares	'	'	134	'	'	1,000	'	'
Class A Common Shares exchanged for Class B Common Shares, Amount	'	-5,672	5,672	'	'	'	'	'
Class A Common Shares exchanged for Class B Common Shares, Shares	'	-7	7	'	'	'	'	'
Redeemable Shares repurchased, Amount	'	-5,654	-89,050	'	'	'	'	'
Redeemable Shares repurchased, Shares	'	-7	-110	'	'	'	'	'
Accretion (dilution) of shares to redemption value	-106,251	6,169	89,162	2,852	8,232	-164	-227,508	121,257
Ending Balance, Amount at Sep. 30, 2013	'	$455,473	$6,448,538	$376,595	$1,087,017	$999,836	'	'
Ending Balance, Shares at Sep. 30, 2013	'	551	7,801	300	1,000	1,000	'	'

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income on redeemable shares	$589,047	$811,441
Adjustments to reconcile net income to cash provided by operating activities:	'	'
Depreciation and amortization	282,247	212,322
Loss on disposal of property	56,495	'
Realized gain on investments, net	'	-39,545
Deferred compensation	372,130	214,613
Effects of changes in operating assets and liabilities:	'	'
Accrued investment income	-3,869	18,658
Accounts receivable	-339,457	-87,006
Unbilled accounts receivable	-22,170,290	-5,303,361
Deferred acquisition costs	-1,429,052	-286,090
Other assets	-157,351	-17,009
Claims payable	156,975	41,242
Unearned premium revenue	22,582,901	5,633,358
Other payables and accruals	862,751	-105,021
Net cash provided by operating activities	802,527	1,093,602
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of investments	-3,570,750	-883,734
Sales and maturities of investments	1,084,496	1,066,833
Investment, other	-5,000	-40,000
Acquisition of property and equipment	-441,418	-61,333
Net cash (provided by) used in investing activities	-2,932,672	81,766
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Mortgage loan repayments	-34,200	-90,000
Payments on capital lease	-101,104	-80,497
Repurchase of redeemable shares	-74,501	-100,981
Redeemable shares issued	1,096,959	1,022,575
Dividends paid	-361,539	-243,621
Net cash provided by financing activities	525,615	507,476
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	-1,604,530	1,682,844
CASH AND CASH EQUIVALENTS-Beginning of period	8,530,758	6,976,358
CASH AND CASH EQUIVALENTS-End of period	6,926,228	8,659,202
SUPPLEMENTAL CASH FLOW INFORMATION	'	'
Cash paid for interest	42,200	34,400
Cash paid for income taxes	490,000	635,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'
Redeemed common shares (in other payables and accruals)	180,228	71,609
Class A redeemable common shares exchanged for Class B redeemable common shares	5,672	9,819
Capital lease obligation	93,173	'
Redeemable common shares issued in lieu of cash payment of deferred compensation	11,120	'
Purchased property and equipment (included in other payables and accruals)	$13,352	'

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION	'
	1	BASIS OF PRESENTATION
	The condensed consolidated interim financial statements included in this report have been prepared by DCP Holding Company and Subsidiaries (the “Company”) without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “Commission”). In the opinion of management, all adjustments (consisting of normal recurring accruals) necessary for a fair presentation are reflected in the interim financial statements. These unaudited condensed consolidated financial statements should be read in conjunction with the audited 2012 financial statements and notes thereto as included in the DCP Holding Company annual report on Form 10-K for the year ended December 31, 2012 filed with the Commission on March 20, 2013. These unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America for interim financial statements. Certain financial information that is required in the annual financial statements may not be required for interim financial reporting purposes and has been condensed or omitted. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	The interim condensed consolidated financial statements have been prepared in accordance with the accounting policies described in the notes to the Company’s consolidated financial statements for the year ended December 31, 2012. While management believes that the procedures followed in preparation of interim financial information are reasonable, the accompanying condensed consolidated financial statements include estimates for items such as changes in claims payable, deferred tax accounts, deferred acquisition costs, deferred share-based compensation and accrued expenses, among others. Any adjustments related to such estimates during the reporting period were of a normal recurring nature.
	Use of Estimates—The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Premium Revenue—
	Fully-Insured—Membership contracts are written on an annual basis and are subject to cancellation by the employer group upon thirty days written notice. The Company’s unearned premium revenue was approximately $42,375,000 and $19,792,000 at September 30, 2013 and December 31, 2012, respectively, and primarily relates to the estimated premium revenue associated with the remaining contract periods. Related amounts recorded in unbilled accounts receivable were approximately $40,766,000 and $18,596,000 at September 30, 2013 and December 31, 2012, respectively. Premiums are due monthly in advance and are recognized evenly as revenue during the period in which the Company is obligated to provide services to members. Any amounts not received by the end of a reporting period are recorded as accounts receivable by the Company. Any premiums received prior to the beginning of a reporting period are recognized as premiums received in advance and are included in unearned premium revenue in the accompanying condensed consolidated balance sheets. Premiums received in advance were approximately $1,609,000 and $1,196,000 at September 30, 2013 and December 31, 2012, respectively. Management has determined that as of September 30, 2013 and December 31, 2012, respectively, no premium deficiency reserve is required. The Company’s premium deficiency reserve analysis includes an allocation of investment income.
	Self-Insured—The Company provides administrative and claims processing services, benefit plan design, and access to its provider networks for an administrative fee to self-insured groups. The Company has no underwriting risk arising from the provision or cost of any services provided to the self-insured groups. The Company recognizes and records self-insured premiums on a gross basis because: (i) the Company is the primary obligor in its contractual relationships with self-insured employers and dental service providers, (ii) the Company establishes the pricing for the services provided, (iii) the Company controls the selection of and the relationships with the dental service providers, and (iv) the Company is involved in the determination of dental service specifications. Self-insured premium revenue is recognized upon the payment of claims for self-insured members in accordance with agreements with self-insured employers and is included in premium revenue in the accompanying condensed consolidated statements of comprehensive income.
	Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis. ASO fees also include the administrative fees the Company earns relative to the dental PPO, dental indemnity and vision products that are underwritten by third-party insurance carriers.
	Healthcare Services Expense— Healthcare services expense is recognized on a monthly basis. In the case of the fully-insured dental HMO and indemnity (“dental HMO/IND”) and dental PPO segments, healthcare services expense is calculated by taking the paid claims associated with the fully-insured membership and adjusting this amount for the change in the claims payable liability determined using actuarial estimates. For the self-insured dental segment, the healthcare services expense is based solely on the paid claims for the self-insured membership. In most cases, reimbursement to the Company’s participating providers for covered dental services under the dental HMO and in-network PPO are subject to a 10% withhold. The amounts withheld are not retained in a separate fund, and the Company has no obligation to pay any portion of the amounts withheld to the providers. At the end of each year, the Board of Directors determines, in its sole discretion, how much, if any, of the provider withhold is to be paid out to participating providers. Provider withhold payments authorized by the Board during the fiscal year are recorded as an increase to healthcare services expense.
	Investments—The Company invests in certificates of deposit, investment grade corporate bonds and money market funds. The Company classifies all investments as available-for-sale. The Company engages a fixed income portfolio manager to manage the Company’s investment grade corporate bonds, under the Company’s direction, in order to maximize investment returns. Such investments are recorded at fair value, with unrealized gains and losses recorded as a component of other comprehensive income. The Company recognizes gains and losses when these securities have other than temporary impairment, mature or are sold using the specific identification method.
	Management follows a consistent and systematic process for recognizing impairments on securities that sustain other-than-temporary declines in value. The decision to record an other-than-temporary impairment for a security incorporates both quantitative criteria and qualitative information. The Company considers the severity of the loss on a security, duration of loss, duration of the investment, credit rating of the security, as well as payment performance and the Company’s intent or requirement to sell the investment before recovery when determining whether any impairment is other than temporary. The Company’s impairment policy for fixed-maturity securities states that other-than-temporary impairment is considered to have occurred if (1) the Company intends to sell the impaired fixed maturity security; (2) it is more likely than not that the Company will be required to sell the fixed maturity security before recovery of its amortized cost basis; or (3) the present value of the expected cash flows is not sufficient to recover the entire amortized cost basis.
	State Guarantee Fund Deposits—The Company maintains funds on deposit with state insurance departments in those states where the Company is licensed to do business. These funds amounted to approximately $280,000 at September 30, 2013 and December 31, 2012. These funds are restricted and not available to the Company for normal operations and are included in other assets in the accompanying condensed consolidated balance sheets.
	Deferred Acquisition Costs—Deferred acquisition costs are those incremental direct costs related to the successful acquisition of new and renewal business. These incremental direct costs are those that are essential to the contract transaction and would not have been incurred had the contract transaction not occurred. Such incremental direct costs include commissions, costs of contract issuance and underwriting, premium taxes and other costs the Company incurs to successfully acquire new business or renew existing business. The Company defers policy acquisition costs and amortizes them over the estimated life of the contracts, which are short-duration in nature, in proportion to premiums earned. The Company capitalized deferred acquisition costs of approximately $744,000 and $853,000 and amortized approximately $969,000 and $883,000 of these capitalized costs for the three months ended September 30, 2013 and 2012, respectively. The Company capitalized deferred acquisition costs of approximately $4,307,000 and $2,977,000 and amortized approximately $2,878,000 and $2,691,000 of these capitalized costs for the nine months ended September 30, 2013 and 2012, respectively. The amortization of these costs are recorded in commission expense and other acquisition costs included in the condensed consolidated statements of comprehensive income.
	Reinsurance—In the normal course of business, the Company assumes premium revenue and related healthcare services expense from a third party insurance provider. Dental insurance premium assumed was approximately $5,000 and $35,000 for the three months ended September 30, 2013 and 2012, respectively. Dental insurance premium assumed was approximately $35,000 and $162,000 for the nine months ended September 30, 2013 and 2012, respectively. The healthcare services expense assumed was approximately $10,000 and $41,000 for the three months ended September 30, 2013 and 2012, respectively. The healthcare services expense assumed was approximately $25,000 and $154,000 for the nine months ended September 30, 2013 and 2012, respectively. The Company had approximately $14,000 of reinsurance premium receivable at September 30, 2013 and December 31, 2012 and approximately $3,000 and $9,000 of reinsurance claims payable at September 30, 2013 and December 31, 2012, respectively.
	New Accounting Standards— In February 2013, the FASB issued new guidance regarding comprehensive income for amounts reclassified out of other comprehensive income (loss) effective prospectively for fiscal years beginning after December 15, 2012. The amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. There were no material reclassifications out of AOCI for the three and nine months ended September 30, 2013. The Company had net realized gains of approximately $40,000 with a tax expense of approximately $14,000 that were reclassified out of AOCI to earnings for the three and nine months ended September 30, 2012.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2013
Investments Debt And Equity Securities [Abstract]	'
INVESTMENTS	'
	3	INVESTMENTS
	The Company owned certificates of deposit insured by the Federal Deposit Insurance Corporation (“FDIC”) with an amortized cost of $1,250,000 and $1,200,000 as of September 30, 2013 and December 31, 2012, respectively. The certificates of deposit included in short-term and fixed maturities investments are classified as available-for-sale and are carried at fair value. The Company also invests in money market funds included in short-term investments and are classified as available-for-sale, with a cost and fair value of approximately $55,000 and $93,000 as of September 30, 2013 and December 31, 2012, respectively. The Company invests in investment grade corporate bonds with an amortized cost of approximately $5,343,000 and $2,871,000 as of September 30, 2013 and December 31, 2012, respectively. The investment grade corporate bonds included in fixed maturities investments are classified as available-for-sale and are carried at fair value.
	At September 30, 2013, the Company has ninety-nine investment grade corporate bonds, which consist of eighty-one different securities each with a credit rating of A- or better and eighteen securities that had a credit rating of between BBB+ and BBB-. The weighted average yield-to-cost of the Company’s investment grade corporate bonds was approximately 3.06% at September 30, 2013. The weighted average maturity of the Company’s investment grade corporate bonds was 6.04 years at September 30, 2013. The unrealized gains and losses on available-for-sale investment activity are due to a change in fair value for these investments caused primarily by changes in prevailing interest rates since they were purchased. There were no material realized gains or losses for the three and nine months ended September 30, 2013. There were approximately $40,000 of realized gains for the three and nine months ended September 30, 2012.
	At September 30, 2013 and December 31, 2012, maturity dates for fixed maturities and short-term investments (excluding the money market funds) were:
			Available-for-Sale
	September 30, 2013		Amortized		Fair Value		% of
			Cost				Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)		$	200,000	$	201,902		3	%
	Greater than 1 year (Six certificates of deposit and ninety-nine corporate bonds)			6,393,305		6,449,862		97	%
	Total		$	6,593,305	$	6,651,764		100	%
			Available-for-Sale
	December 31, 2012		Amortized		Fair Value		% of
			Cost				Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)		$	300,000	$	300,986		7	%
	Greater than 1 year (Six certificates of deposit and forty-four corporate bonds)			3,771,437		4,022,368		93	%
	Total		$	4,071,437	$	4,323,354		100	%
	Investments classified at September 30, 2013 and December 31, 2012 as fixed maturities and short-term investments were as follows:
			Available-for-Sale
	September 30, 2013		Amortized		Gross		Gross			Fair Value
			Cost		Unrealized		Unrealized
					Gain		Loss
	Money market fund		$	54,694						$	54,694
	Certificates of deposit, short term			200,000	$	1,902					201,902
	Certificates of deposit, fixed maturities			1,050,000		9,711	$	(2,702	)		1,057,009
	Corporate bonds, fixed maturities			5,343,305		104,416		(54,868	)		5,392,853
	Total investments		$	6,647,999	$	116,029	$	(57,570	)	$	6,706,458
			Available-for-Sale
	December 31, 2012		Amortized		Gross		Gross			Fair Value
			Cost		Unrealized		Unrealized
					Gain		Loss
	Money market fund		$	93,356						$	93,356
	Certificates of deposit, short term			300,000	$	986					300,986
	Certificates of deposit, fixed maturities			900,000		13,987					913,987
	Corporate bonds, fixed maturities			2,871,437		238,351	$	(1,407	)		3,108,381
	Total investments		$	4,164,793	$	253,324	$	(1,407	)	$	4,416,710
	Unrealized losses on investments at September 30, 2013 and December 31, 2012 were generally due to higher current market yields relative to the yields of the investments at their amortized cost. Unrealized losses due to credit risk associated with the underlying collateral of the investments, if any, are not material. All investments with unrealized losses are reviewed quarterly to determine if any impairment is other than temporary, requiring a charge to earnings. The Company considers the severity of the loss on a security, duration of loss, duration of the investment, credit rating of the security, as well as payment performance and the Company’s intent or requirement to sell the investment before recovery when determining whether any impairment is other than temporary. The Company had no other than temporary impairment charges for the three and nine months ended September 30, 2013 and 2012. The Company had no investments in a continuous unrealized loss position for greater than one year as of September 30, 2013 or December 31, 2012.

DEFERRED_COMPENSATION_PLAN

DEFERRED COMPENSATION PLAN	9 Months Ended
	Sep. 30, 2013
Compensation Related Costs [Abstract]	'
DEFERRED COMPENSATION PLAN	'
	4	DEFERRED COMPENSATION PLAN
	Share-based compensation cost is measured at the grant date based on the fair value of the liability awards and is recognized as expense ratably over the vesting periods and is included in other insurance expense in the condensed consolidated statements of comprehensive income. The fair value of the liability awards is remeasured at the end of each reporting period through the remaining vesting period with the change in fair value recognized in earnings currently.
	In accordance with the 2006 Dental Care Plus Management Equity Incentive Plan and the Dental Care Plus, Inc. and DCP Holding Company Deferred Compensation Plan (the “Plans”), Company directors and certain key employees elected to defer portions of their director fees and employee compensation, as applicable. The Company recorded expense of approximately $13,000 and $20,000 related to deferred director fees and deferred employee compensation for the three months ended September 30, 2013 and 2012, respectively. The Company recorded expense of approximately $51,000 and $67,000 related to deferred director fees and deferred employee compensation for the nine months ended September 30, 2013 and 2012, respectively. Directors and key employees who elect to defer cash compensation may request that the Company invest this compensation in a mutual fund investment or phantom shares of the Company.
	The Plans also provide for the directors and key employees to receive share awards based on the book value of the Redeemable Common Shares. A director will receive Class B Redeemable Common Shares upon vesting. A key employee may elect to defer receiving such amounts until termination of employment and vesting requirements are met. If a key employee does not elect to defer receiving his or her share awards, the individual will receive Class B Redeemable Common Shares upon vesting. If the share awards are deferred, these deferred amounts will be paid in cash at redemption. An individual director’s award vests 100% at the end of each year if the director meets certain attendance requirements. The key employee awards vest 10%, 20%, 30% and 40% at the end of each respective year in a four-year period following the grant date. There are no performance criteria associated with the vesting of the awards for key employees and the only requirement for vesting is that the individual is an employee of the Company at the end of the vesting year in question. In 2012, the Company established a long-term incentive compensation program for named executive officers pursuant to which an officer may receive an award of up to 45% of such officer’s base salary in the form of share awards which will vest if established Company performance criteria are achieved over a three year period.
	The deferred compensation expense related to these awards is recorded ratably during the applicable vesting period. The Company recorded deferred compensation expense of approximately $74,000 and $50,000 related to deferred share awards and the change in the value of phantom shares for the three months ended September 30, 2013 and 2012, respectively. The Company recorded deferred compensation expense of approximately $359,000 and $152,000 related to deferred share awards and the change in the value of phantom shares for the nine months ended September 30, 2013 and 2012, respectively. As of September 30, 2013, there is approximately $493,000 of total unrecognized compensation cost related to non-vested award compensation under the Plans. That cost is expected to be recognized over a weighted average period of 2.2 years.
	In February 2013 and March 2012, the Board declared a per share cash dividend for all Class A and Class B redeemable common shares in the amounts of $32.60 and $21.00, respectively. With the dividend, the holders of restricted share units and phantom shares received an equivalent share based dividend that resulted in an increase in the deferred compensation liability of approximately $52,000 and $28,000 in February 2013 and March 2012, respectively.
	The expected fair value of the awards is calculated by applying the three year historical average trend rate of the book value per redeemable common share over the respective vesting period. The weighted average grant date fair value of the awards granted in the nine months ended September 30, 2013 and 2012 were $957 and $741, respectively. At September 30, 2013 and December 31, 2012, the deferred compensation liability was approximately $1,974,000 and $1,613,000, respectively.
	The following is a summary of activity of non-vested awards for the nine months ended September 30, 2013 and 2012:
			Individual			Weighted		Key Employee			Weighted
			Director’s			Average Grant		Share Awards			Average Grant
			Share Awards			Date Fair					Date Fair
						Value					Value
	Non-vested awards at January 1, 2013								535.8		$	746
	Granted			252		$	885		203			1,046
	Converted to Shares			(14.0	)		885
	Forfeited								(21.0	)		871
	Non-vested awards at September 30, 2013			238		$	885		717.8		$	827
			Individual			Weighted		Key Employee			Weighted
			Director’s			Average Grant		Share Awards			Average Grant
			Share Awards			Date Fair					Date Fair
						Value					Value
	Non-vested awards at January 1, 2012								148.4		$	788
	Granted			165		$	723		220			753
	Forfeited			(13.0	)		723
	Non-vested awards at September 30, 2012			152		$	723		368.4		$	767
	The following is a summary of activity of vested awards for the nine months ended September 30, 2013 and 2012:
			Individual			Weighted		Key Employee			Weighted
			Director’s			Average Vested		Awards			Average Vested
			Awards			price					price
	Vested awards at January 1, 2013			876		$	815		339.7		$	840
	Share based dividend			34.5			828		13.4			828
	Vested during the year			14			794
	Redeemed vested awards			(103.8	)		794
	Converted to Redeemable Common Shares			(14.0	)		794
	Vested awards at September 30, 2013			806.7		$	787		353.1		$	816
			Individual			Weighted		Key Employee			Weighted
			Director’s			Average Vested		Awards			Average Vested
			Awards			price					price
	Vested awards at January 1, 2012			908		$	702		256.6		$	710
	Share based dividend			26.7			715		7.5			715
	Vested during the year
	Redeemed vested awards			(58.7	)		682
	Vested awards at September 30, 2012			876		$	692		264.1		$	703

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	5	SEGMENT INFORMATION
	The Company manages its business with four segments: fully-insured dental HMO/IND, fully-insured dental PPO, self-insured dental and corporate, all other. Self-insured dental consists of the self-insured dental HMO, self-insured dental PPO and self-insured dental indemnity products. Corporate, all other consists of revenue associated with the Company’s dental indemnity, dental PPO, and vision products underwritten by third-party insurance carriers and certain other corporate activities. These segments are consistent with information used by the Chief Executive Officer (the chief operating decision maker) in managing the business. The segment information aggregates products with similar economic characteristics. These characteristics include the nature of employer groups, pricing, benefits and underwriting requirements.
	The results of the fully-insured dental HMO/IND, fully-insured dental PPO and self-insured dental segments are measured by gross profit. The Company does not allocate insurance expense, investment and other income, assets or liabilities to these segments because the Company does not use these measures to analyze the segments. These items are assigned to the remainder of the Company’s business, which it identifies as corporate, all other. The Company’s gross profit, which is defined as premium revenue less healthcare services expense, was approximately $4,376,000 and $4,265,000 for the three months ended September 30, 2013 and 2012, respectively. The Company’s gross profit was approximately $12,944,000 and $11,525,000 for the nine months ended September 30, 2013 and 2012, respectively.
	Listed below is financial information required for each reportable segment for the three and nine months ended September 30, 2013 and 2012 (amounts in thousands):
			Three Months Ended						Three Months Ended
			September 30, 2013						September 30, 2012
			Revenues-		Healthcare				Revenues-		Healthcare
			External		Services				External		Services
			Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND		$	11,685	$	9,128	$	2,557	$	10,952	$	8,204	$	2,748
	Fully-insured dental PPO			3,413		2,735		678		2,862		2,350		512
	Self-insured dental			7,367		6,375		992		6,426		5,537		889
	Corporate, all other			149				149		116				116
	Total		$	22,614	$	18,238		4,376	$	20,356	$	16,091		4,265
	Investment income							43						34
	Realized gains on investments, net													40
	Other income							13						18
	Insurance expense							4,244						3,369
	Income (loss) before income tax						$	188					$	988
	Total assets-corporate						$	62,379
			Nine Months Ended						Nine Months Ended
			September 30, 2013						September 30, 2012
			Revenues-		Healthcare				Revenues-		Healthcare
			External		Services				External		Services
			Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND		$	34,941	$	26,943	$	7,998	$	32,793	$	25,485	$	7,308
	Fully-insured dental PPO			9,932		8,148		1,784		8,420		7,113		1,307
	Self-insured dental			19,575		16,843		2,732		18,197		15,654		2,543
	Corporate, all other			430				430		367				367
	Total		$	64,878	$	51,934		12,944	$	59,777	$	48,252		11,525
	Investment income							116						98
	Realized gains on investments, net													40
	Other income							46						51
	Insurance expense							12,197						10,435
	Income before income tax						$	909					$	1,279
	Total assets-corporate						$	62,379
	Inter-segment revenues were not significant for the three and nine months ended September 30, 2013 and 2012.

FEDERAL_INCOME_TAXES

FEDERAL INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
FEDERAL INCOME TAXES	'
	6	FEDERAL INCOME TAXES
	The Company calculates its year to date income tax provision by applying the estimated annual effective tax rate for the year to pretax income. The income tax expense for the three months ended September 30, 2013 was approximately $66,000 with an effective tax rate of 35.3%. The income tax expense for the three months ended September 30, 2012 was approximately $366,000 with an effective tax rate of 37.1%. The income tax expense for the nine months ended September 30, 2013 was approximately $320,000 with an effective tax rate of 35.2%. The income tax expense for the nine months ended September 30, 2012 was approximately $468,000 with an effective tax rate of 36.6%. Tax years subsequent to 2009 remain open to examination by the Internal Revenue Service (“IRS”), and 2008 remains open to state and local tax authorities. The Company has recorded no uncertain tax positions in the tax years that are subject to examination.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
DEBT	'
	7	DEBT
	In December 2012, the Company refinanced the mortgage of its office building and in connection therewith, the Company executed a mortgage note with a bank, secured by the land and the office building, in the amount of $1,340,000. Interest is payable based on the 30-day LIBOR rate plus 1.95% and was 2.13% and 2.02% at September 30, 2013 and December 31, 2012, respectively. As a result of the mortgage note having a variable interest rate that adjusts monthly with the 30-day LIBOR rate, the carrying value of the mortgage note approximates fair value. The Company also entered into an interest rate swap agreement that effectively changed the interest rate related to the mortgage note with a commercial bank from a variable rate based on the 30-day LIBOR rate plus 1.95% to a fixed rate of 3.90% for the 10-year period through December 22, 2022. The mortgage note fair value disclosure is classified as Level 2 in the fair-value hierarchy.
	The Company has an annually renewable agreement with a commercial bank for a $500,000 working capital line of credit. Interest is payable at a variable rate of LIBOR plus 2.50%. The Company did not have any interest expense or significant fees for the line of credit for the three or nine months ended September 30, 2013 and 2012. As of September 30, 2013 and December 31, 2012, there was no amount outstanding on this line of credit. The $500,000 working capital line of credit expires in July 2014.
	The Company has an additional annually renewable working capital line of credit for $1,000,000. Interest is payable at a variable rate of LIBOR plus 2.50%. The Company did not have any interest expense for the line of credit in the three or nine months ended September 30, 2013 and 2012. At September 30, 2013 and December 31, 2012, there was no amount outstanding on this line of credit. The $1,000,000 working capital line of credit expires in August 2014. In addition, the Company obtained an irrevocable letter of credit for $40,000, with interest payable on all outstanding amounts at a variable rate of the prime rate of borrowing plus 6.00%. The letter of credit also has an annual fixed rate of 2.10% for access to the letter of credit obligation. The letter of credit expires in December 2013. At September 30, 2013 and December 31, 2012, there was no amount outstanding on the irrevocable letter of credit obligation.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	8	FAIR VALUE MEASUREMENTS
	The Company classifies the assets and liabilities that require measurement of fair value on a recurring basis based on the priority of the observable and market-based sources of data into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are as follows:
		•		Level 1 – Valuations based on quoted prices in active markets for identical assets or liabilities that the entity has the ability to access.
		•		Level 2 – Valuations based on significant other observable inputs other than those included in Level 1 such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities.
		•		Level 3 – Valuations based on unobservable inputs such as when observable inputs are not available or inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	The following table presents for each of the fair value levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2013 and December 31, 2012 (amounts in thousands):
			September 30, 2013						December 31, 2012
			Level 1		Level 2		Total		Level 1		Level 2		Total
							Balance						Balance
	Assets
	Fixed maturities
	Federally-Insured certificates of deposit				$	1,057	$	1,057			$	914	$	914
	Investment grade corporate bonds					5,393		5,393				3,108		3,108
	Short-term investments
	Money market fund		$	55				55	$	93				93
	Federally-Insured certificates of deposit					202		202				301		301
	Deferred compensation investments (a)
	Equity mutual fund investments			380				380		313				313
	State guarantee fund deposits (b)
	Government securities			230				230		230				230
	Federally-Insured certificates of deposit					50		50				50		50
	Total		$	665	$	6,702	$	7,367	$	636	$	4,373	$	5,009
	Liabilities
	Interest rate swap (c)				$	34	$	34			$	41	$	41
	Total		$		$	34	$	34	$		$	41	$	41
	(a)	Included as a trading security in other assets
	(b)	Included in other assets
	(c)	Included in other payables and accruals
	The Company measures fair value using the following valuation methodologies. The Company uses quoted market prices to determine the fair value of the deferred compensation investments and certain state fund guarantee deposits; such items are classified as Level 1 of the fair-value hierarchy. Examples include government securities and mutual fund equity securities. The Company primarily bases fair value for investments in fixed-maturity securities (including federally-insured certificates of deposits and investment grade corporate bonds) on quoted market prices or on prices from a pricing vendor, an outside resource that supplies independent securities pricing, dividend, corporate action and descriptive information to support fund pricing, securities operations, research and portfolio management. The Company obtains and reviews the pricing service’s valuation methodologies and validates these prices using various inputs including quotes from other independent regulatory sources. When deemed necessary, the Company validates prices by replicating a sample using a discounted cash flow model. Such items are classified as Level 2 of the fair-value hierarchy. The Company obtains a price from an independent vendor to determine the fair value of the interest rate swap. The independent vendor uses a discounted cash flow method whereby the significant observable inputs include the replacement interest rates of similar swap instruments in the market and swap curves; such items are classified as Level 2 of the fair value hierarchy.
	As of September 30, 2013 and December 31, 2012, there were no assets or liabilities that were required to be measured at fair value on a non-recurring basis. As of September 30, 2013 and December 31, 2012, the Company did not have any assets or liabilities classified as Level 3 of the fair value hierarchy.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Use of Estimates	'
	Use of Estimates—The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Premium Revenue	'
	Premium Revenue—
	Fully-Insured—Membership contracts are written on an annual basis and are subject to cancellation by the employer group upon thirty days written notice. The Company’s unearned premium revenue was approximately $42,375,000 and $19,792,000 at September 30, 2013 and December 31, 2012, respectively, and primarily relates to the estimated premium revenue associated with the remaining contract periods. Related amounts recorded in unbilled accounts receivable were approximately $40,766,000 and $18,596,000 at September 30, 2013 and December 31, 2012, respectively. Premiums are due monthly in advance and are recognized evenly as revenue during the period in which the Company is obligated to provide services to members. Any amounts not received by the end of a reporting period are recorded as accounts receivable by the Company. Any premiums received prior to the beginning of a reporting period are recognized as premiums received in advance and are included in unearned premium revenue in the accompanying condensed consolidated balance sheets. Premiums received in advance were approximately $1,609,000 and $1,196,000 at September 30, 2013 and December 31, 2012, respectively. Management has determined that as of September 30, 2013 and December 31, 2012, respectively, no premium deficiency reserve is required. The Company’s premium deficiency reserve analysis includes an allocation of investment income.
	Self-Insured—The Company provides administrative and claims processing services, benefit plan design, and access to its provider networks for an administrative fee to self-insured groups. The Company has no underwriting risk arising from the provision or cost of any services provided to the self-insured groups. The Company recognizes and records self-insured premiums on a gross basis because: (i) the Company is the primary obligor in its contractual relationships with self-insured employers and dental service providers, (ii) the Company establishes the pricing for the services provided, (iii) the Company controls the selection of and the relationships with the dental service providers, and (iv) the Company is involved in the determination of dental service specifications. Self-insured premium revenue is recognized upon the payment of claims for self-insured members in accordance with agreements with self-insured employers and is included in premium revenue in the accompanying condensed consolidated statements of comprehensive income.
	Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis. ASO fees also include the administrative fees the Company earns relative to the dental PPO, dental indemnity and vision products that are underwritten by third-party insurance carriers.
Healthcare Services Expense	'
	Healthcare Services Expense— Healthcare services expense is recognized on a monthly basis. In the case of the fully-insured dental HMO and indemnity (“dental “HMO/IND”) and dental PPO segments, healthcare services expense is calculated by taking the paid claims associated with the fully-insured membership and adjusting this amount for the change in the claims payable liability determined using actuarial estimates. For the self-insured dental segment, the healthcare services expense is based solely on the paid claims for the self-insured membership. In most cases, reimbursement to the Company’s participating providers for covered dental services under the dental HMO and in-network PPO are subject to a 10% withhold. The amounts withheld are not retained in a separate fund, and the Company has no obligation to pay any portion of the amounts withheld to the providers. At the end of each year, the Board of Directors determines, in its sole discretion, how much, if any, of the provider withhold is to be paid out to participating providers. Provider withhold payments authorized by the Board during the fiscal year are recorded as an increase to healthcare services expense.
Investments	'
	Investments—The Company invests in certificates of deposit, investment grade corporate bonds and money market funds. The Company classifies all investments as available-for-sale. The Company engages a fixed income portfolio manager to manage the Company’s investment grade corporate bonds, under the Company’s direction, in order to maximize investment returns. Such investments are recorded at fair value, with unrealized gains and losses recorded as a component of other comprehensive income. The Company recognizes gains and losses when these securities have other than temporary impairment, mature or are sold using the specific identification method.
	Management follows a consistent and systematic process for recognizing impairments on securities that sustain other-than-temporary declines in value. The decision to record an other-than-temporary impairment for a security incorporates both quantitative criteria and qualitative information. The Company considers the severity of the loss on a security, duration of loss, duration of the investment, credit rating of the security, as well as payment performance and the Company’s intent or requirement to sell the investment before recovery when determining whether any impairment is other than temporary. The Company’s impairment policy for fixed-maturity securities states that other-than-temporary impairment is considered to have occurred if (1) the Company intends to sell the impaired fixed maturity security; (2) it is more likely than not that the Company will be required to sell the fixed maturity security before recovery of its amortized cost basis; or (3) the present value of the expected cash flows is not sufficient to recover the entire amortized cost basis.
State Guarantee Fund Deposits	'
	State Guarantee Fund Deposits—The Company maintains funds on deposit with state insurance departments in those states where the Company is licensed to do business. These funds amounted to approximately $280,000 at September 30, 2013 and December 31, 2012. These funds are restricted and not available to the Company for normal operations and are included in other assets in the accompanying condensed consolidated balance sheets.
Deferred Acquisition Costs	'
	Deferred Acquisition Costs—Deferred acquisition costs are those incremental direct costs related to the successful acquisition of new and renewal business. These incremental direct costs are those that are essential to the contract transaction and would not have been incurred had the contract transaction not occurred. Such incremental direct costs include commissions, costs of contract issuance and underwriting, premium taxes and other costs the Company incurs to successfully acquire new business or renew existing business. The Company defers policy acquisition costs and amortizes them over the estimated life of the contracts, which are short-duration in nature, in proportion to premiums earned. The Company capitalized deferred acquisition costs of approximately $744,000 and $853,000 and amortized approximately $969,000 and $883,000 of these capitalized costs for the three months ended September 30, 2013 and 2012, respectively. The Company capitalized deferred acquisition costs of approximately $4,307,000 and $2,977,000 and amortized approximately $2,878,000 and $2,691,000 of these capitalized costs for the nine months ended September 30, 2013 and 2012, respectively. The amortization of these costs are recorded in commission expense and other acquisition costs included in the condensed consolidated statements of comprehensive income.
Reinsurance	'
	Reinsurance—In the normal course of business, the Company assumes premium revenue and related healthcare services expense from a third party insurance provider. Dental insurance premium assumed was approximately $5,000 and $35,000 for the three months ended September 30, 2013 and 2012, respectively. Dental insurance premium assumed was approximately $35,000 and $162,000 for the nine months ended September 30, 2013 and 2012, respectively. The healthcare services expense assumed was approximately $10,000 and $41,000 for the three months ended September 30, 2013 and 2012, respectively. The healthcare services expense assumed was approximately $25,000 and $154,000 for the nine months ended September 30, 2013 and 2012, respectively. The Company had approximately $14,000 of reinsurance premium receivable at September 30, 2013 and December 31, 2012 and approximately $3,000 and $9,000 of reinsurance claims payable at September 30, 2013 and December 31, 2012, respectively.
New Accounting Standards	'
	New Accounting Standards— In February 2013, the FASB issued new guidance regarding comprehensive income for amounts reclassified out of other comprehensive income (loss) effective prospectively for fiscal years beginning after December 15, 2012. The amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. There were no material reclassifications out of AOCI for the three and nine months ended September 30, 2013. The Company had net realized gains of approximately $40,000 with a tax expense of approximately $14,000 that were reclassified out of AOCI to earnings for the three and nine months ended September 30, 2012.

INVESTMENTS_Tables

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Investments Debt And Equity Securities [Abstract]	'
Maturity Dates for Fixed Maturities and Short-Term Investments	'
	At September 30, 2013 and December 31, 2012, maturity dates for fixed maturities and short-term investments (excluding the money market funds) were:
		Available-for-Sale
	September 30, 2013	Amortized		Fair Value		% of
		Cost				Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)	$	200,000	$	201,902		3	%
	Greater than 1 year (Six certificates of deposit and ninety-nine corporate bonds)		6,393,305		6,449,862		97	%
	Total	$	6,593,305	$	6,651,764		100	%
		Available-for-Sale
	December 31, 2012	Amortized		Fair Value		% of
		Cost				Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)	$	300,000	$	300,986		7	%
	Greater than 1 year (Six certificates of deposit and forty-four corporate bonds)		3,771,437		4,022,368		93	%
	Total	$	4,071,437	$	4,323,354		100	%
Investments as Fixed Maturities and Short-Term Investments	'
	Investments classified at September 30, 2013 and December 31, 2012 as fixed maturities and short-term investments were as follows:
		Available-for-Sale
	September 30, 2013	Amortized		Gross		Gross			Fair Value
		Cost		Unrealized		Unrealized
				Gain		Loss
	Money market fund	$	54,694						$	54,694
	Certificates of deposit, short term		200,000	$	1,902					201,902
	Certificates of deposit, fixed maturities		1,050,000		9,711	$	(2,702	)		1,057,009
	Corporate bonds, fixed maturities		5,343,305		104,416		(54,868	)		5,392,853
	Total investments	$	6,647,999	$	116,029	$	(57,570	)	$	6,706,458
		Available-for-Sale
	December 31, 2012	Amortized		Gross		Gross			Fair Value
		Cost		Unrealized		Unrealized
				Gain		Loss
	Money market fund	$	93,356						$	93,356
	Certificates of deposit, short term		300,000	$	986					300,986
	Certificates of deposit, fixed maturities		900,000		13,987					913,987
	Corporate bonds, fixed maturities		2,871,437		238,351	$	(1,407	)		3,108,381
	Total investments	$	4,164,793	$	253,324	$	(1,407	)	$	4,416,710

DEFERRED_COMPENSATION_PLAN_Tab

DEFERRED COMPENSATION PLAN (Tables)	9 Months Ended
	Sep. 30, 2013
Compensation Related Costs [Abstract]	'
Summary of Activity of Non-Vested Awards	'
	The following is a summary of activity of non-vested awards for the nine months ended September 30, 2013 and 2012:
		Individual			Weighted		Key Employee			Weighted
		Director’s			Average Grant		Share Awards			Average Grant
		Share Awards			Date Fair					Date Fair
					Value					Value
	Non-vested awards at January 1, 2013							535.8		$	746
	Granted		252		$	885		203			1,046
	Converted to Shares		(14.0	)		885
	Forfeited							(21.0	)		871
	Non-vested awards at September 30, 2013		238		$	885		717.8		$	827
		Individual			Weighted		Key Employee			Weighted
		Director’s			Average Grant		Share Awards			Average Grant
		Share Awards			Date Fair					Date Fair
					Value					Value
	Non-vested awards at January 1, 2012							148.4		$	788
	Granted		165		$	723		220			753
	Forfeited		(13.0	)		723
	Non-vested awards at September 30, 2012		152		$	723		368.4		$	767
Summary of Activity of Vested Awards	'
	The following is a summary of activity of vested awards for the nine months ended September 30, 2013 and 2012:
		Individual			Weighted		Key Employee			Weighted
		Director’s			Average Vested		Awards			Average Vested
		Awards			price					price
	Vested awards at January 1, 2013		876		$	815		339.7		$	840
	Share based dividend		34.5			828		13.4			828
	Vested during the year		14			794
	Redeemed vested awards		(103.8	)		794
	Converted to Redeemable Common Shares		(14.0	)		794
	Vested awards at September 30, 2013		806.7		$	787		353.1		$	816
		Individual			Weighted		Key Employee			Weighted
		Director’s			Average Vested		Awards			Average Vested
		Awards			price					price
	Vested awards at January 1, 2012		908		$	702		256.6		$	710
	Share based dividend		26.7			715		7.5			715
	Vested during the year
	Redeemed vested awards		(58.7	)		682
	Vested awards at September 30, 2012		876		$	692		264.1		$	703

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Reportable Segment	'
	Listed below is financial information required for each reportable segment for the three and nine months ended September 30, 2013 and 2012 (amounts in thousands):
		Three Months Ended						Three Months Ended
		September 30, 2013						September 30, 2012
		Revenues-		Healthcare				Revenues-		Healthcare
		External		Services				External		Services
		Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND	$	11,685	$	9,128	$	2,557	$	10,952	$	8,204	$	2,748
	Fully-insured dental PPO		3,413		2,735		678		2,862		2,350		512
	Self-insured dental		7,367		6,375		992		6,426		5,537		889
	Corporate, all other		149				149		116				116
	Total	$	22,614	$	18,238		4,376	$	20,356	$	16,091		4,265
	Investment income						43						34
	Realized gains on investments, net												40
	Other income						13						18
	Insurance expense						4,244						3,369
	Income (loss) before income tax					$	188					$	988
	Total assets-corporate					$	62,379
		Nine Months Ended						Nine Months Ended
		September 30, 2013						September 30, 2012
		Revenues-		Healthcare				Revenues-		Healthcare
		External		Services				External		Services
		Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND	$	34,941	$	26,943	$	7,998	$	32,793	$	25,485	$	7,308
	Fully-insured dental PPO		9,932		8,148		1,784		8,420		7,113		1,307
	Self-insured dental		19,575		16,843		2,732		18,197		15,654		2,543
	Corporate, all other		430				430		367				367
	Total	$	64,878	$	51,934		12,944	$	59,777	$	48,252		11,525
	Investment income						116						98
	Realized gains on investments, net												40
	Other income						46						51
	Insurance expense						12,197						10,435
	Income before income tax					$	909					$	1,279
	Total assets-corporate					$	62,379

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Company's Assets and Liabilities that are Measured at Fair Value on a Recurring Basis by Levels	'
	The following table presents for each of the fair value levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2013 and December 31, 2012 (amounts in thousands):
			September 30, 2013						December 31, 2012
			Level 1		Level 2		Total		Level 1		Level 2		Total
							Balance						Balance
	Assets
	Fixed maturities
	Federally-Insured certificates of deposit				$	1,057	$	1,057			$	914	$	914
	Investment grade corporate bonds					5,393		5,393				3,108		3,108
	Short-term investments
	Money market fund		$	55				55	$	93				93
	Federally-Insured certificates of deposit					202		202				301		301
	Deferred compensation investments (a)
	Equity mutual fund investments			380				380		313				313
	State guarantee fund deposits (b)
	Government securities			230				230		230				230
	Federally-Insured certificates of deposit					50		50				50		50
	Total		$	665	$	6,702	$	7,367	$	636	$	4,373	$	5,009
	Liabilities
	Interest rate swap (c)				$	34	$	34			$	41	$	41
	Total		$		$	34	$	34	$		$	41	$	41
	(a)	Included as a trading security in other assets
	(b)	Included in other assets
	(c)	Included in other payables and accruals

Recovered_Sheet1

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Summary Of Significant Accounting Policies [Line Items]	'	'	'	'	'
Period of membership contract cancellation	'	'	'30 days	'	'
Premium revenue receipt in advance due date	'	'	'Monthly	'	'
Company's unearned premium revenue	$42,375,000	'	$42,375,000	'	$19,792,000
Amounts recorded in unbilled accounts receivable	40,766,353	'	40,766,353	'	18,596,063
Premiums received in advance	1,609,000	'	1,609,000	'	1,196,000
Premium deficiency reserve	0	'	0	'	0
Healthcare Service Expense withhold	10.00%	'	10.00%	'	'
Participating providers interest withheld	0.00%	'	0.00%	'	'
Funds on deposit with state insurance departments	280,000	'	280,000	'	280,000
Capitalized deferred acquisition cost	744,000	853,000	4,307,000	2,977,000	'
Amortized expense	969,000	883,000	2,878,000	2,691,000	'
Dental Insurance premium	5,000	35,000	35,000	162,000	'
Healthcare services expenses	10,000	41,000	25,000	154,000	'
Reinsurance premium receivable	14,000	'	14,000	'	14,000
Reinsurance claims payable	3,000	'	3,000	'	9,000
Net realized gains reclassified from AOCI	'	40,000	'	40,000	'
Tax expense	66,135	366,182	320,003	467,672	'
Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'	'	'
Summary Of Significant Accounting Policies [Line Items]	'	'	'	'	'
Tax expense	'	$14,000	'	$14,000	'

Investments_Additional_Informa

Investments - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
	Bonds		Bonds
Net Investment Income [Line Items]	'	'	'	'	'
Money market funds with a cost and fair value	$6,393,000	'	$6,393,000	'	$3,771,000
Investment grade corporate bond	91	'	91	'	'
Weighted average yield-to-book value of investment grade corporate bonds	3.06%	'	3.06%	'	'
Weighted average maturity of investment grade corporate bonds	'	'	'6 years 15 days	'	'
Realized gain	0	40,000	0	40,000	'
Other than temporary impairment charges	0	0	0	0	'
Investments in a continuous unrealized loss position for greater than one year	0	'	0	'	0
A - or Better [Member]	'	'	'	'	'
Net Investment Income [Line Items]	'	'	'	'	'
Number of security investment held by entity	81	'	81	'	'
BBB+ and BBB- [Member]	'	'	'	'	'
Net Investment Income [Line Items]	'	'	'	'	'
Number of security investment held by entity	18	'	18	'	'
Federally-Insured Certificates of Deposit [Member]	'	'	'	'	'
Net Investment Income [Line Items]	'	'	'	'	'
Certificates of deposit with an amortized cost	1,250,000	'	1,250,000	'	1,200,000
Money Market Fund [Member]	'	'	'	'	'
Net Investment Income [Line Items]	'	'	'	'	'
Money market funds with a cost and fair value	55,000	'	55,000	'	93,000
Investment Grade Corporate Bonds [Member]	'	'	'	'	'
Net Investment Income [Line Items]	'	'	'	'	'
Certificates of deposit with an amortized cost	$5,343,000	'	$5,343,000	'	$2,871,000

Investments_Maturity_Dates_for

Investments - Maturity Dates for Fixed Maturities and Short-Term Investments (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Net Investment Income [Line Items]	'	'
Available-for-Sale Securities, Fair Value Total	$6,393,000	$3,771,000
Federally-Insured Certificates of Deposit [Member]	'	'
Net Investment Income [Line Items]	'	'
Available-for-Sale Securities, Less than 1 year, Amortized Cost	200,000	300,000
Available-for-Sale Securities, Greater than 1 year, Amortized Cost	6,393,305	3,771,437
Available-for-Sale Securities, Amortized Cost, Total	6,593,305	4,071,437
Available-for-Sale Securities, Less than 1 year, Fair Value	201,902	300,986
Available-for-Sale Securities, Greater than 1 year, Fair Value	6,449,862	4,022,368
Available-for-Sale Securities, Fair Value Total	$6,651,764	$4,323,354
Available-for-Sale Securities, Less than 1 year, Percentage	3.00%	7.00%
Available-for-Sale Securities, Greater than 1 year, Percentage	97.00%	93.00%
Available-for-Sale Securities, Percentage, Total	100.00%	100.00%

Investments_Investments_as_Fix

Investments - Investments as Fixed Maturities and Short-Term Investments (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities and Held-to-maturity [Line Items]	'	'
Available-for-Sale, Amortized Cost	$6,647,999	$4,164,793
Available-for-Sale , Gross Unrealized Gain	116,029	253,324
Available-for-Sale , Gross Unrealized Loss	-57,570	-1,407
Available-for-Sale, Fair Value	6,706,458	4,416,710
Money Market Fund [Member]	'	'
Schedule of Available-for-sale Securities and Held-to-maturity [Line Items]	'	'
Available-for-Sale, Amortized Cost	54,694	93,356
Available-for-Sale, Fair Value	54,694	93,356
Federally-Insured Certificates of Deposit [Member] | Short-Term Investments [Member]	'	'
Schedule of Available-for-sale Securities and Held-to-maturity [Line Items]	'	'
Available-for-Sale, Amortized Cost	200,000	300,000
Available-for-Sale , Gross Unrealized Gain	1,902	986
Available-for-Sale, Fair Value	201,902	300,986
Certificates of Deposit, Fixed Maturities [Member]	'	'
Schedule of Available-for-sale Securities and Held-to-maturity [Line Items]	'	'
Available-for-Sale, Amortized Cost	1,050,000	900,000
Available-for-Sale , Gross Unrealized Gain	9,711	13,987
Available-for-Sale , Gross Unrealized Loss	-2,702	'
Available-for-Sale, Fair Value	1,057,009	913,987
Corporate Bonds, Fixed Maturities [Member]	'	'
Schedule of Available-for-sale Securities and Held-to-maturity [Line Items]	'	'
Available-for-Sale, Amortized Cost	5,343,305	2,871,437
Available-for-Sale , Gross Unrealized Gain	104,416	238,351
Available-for-Sale , Gross Unrealized Loss	-54,868	-1,407
Available-for-Sale, Fair Value	$5,392,853	$3,108,381

Deferred_Compensation_Plan_Add

Deferred Compensation Plan - Additional Information (Detail) (USD $)

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Feb. 28, 2013

Mar. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Feb. 28, 2013

Mar. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Dividend Declared [Member]

Dividend Declared [Member]

Deferred Share and Phantom Shares [Member]

Deferred Share and Phantom Shares [Member]

Deferred Share and Phantom Shares [Member]

Deferred Share and Phantom Shares [Member]

Class A Redeemable Common Shares [Member]

Class B Redeemable Common Shares [Member]

Director Fees and Employee Compensation [Member]

Director Fees and Employee Compensation [Member]

Director Fees and Employee Compensation [Member]

Director Fees and Employee Compensation [Member]

Maximum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred director fees and deferred employee compensation

'

'

'

'

'

$74,000

$50,000

$359,000

$152,000

'

'

$13,000

$20,000

$51,000

$67,000

'

Percentage of director's award vest on meets certain attendance requirements

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of key employee awards vest in year one following grant date

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of key employee awards vest in year two following grant date

20.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of key employee awards vest in year three following grant date

30.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of key employee awards vest in year four following grant date

40.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of long-term incentive compensation program over three year period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

45.00%

Unrecognized compensation cost related to non-vested award compensation

493,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average period to recognize unrecognized compensation cost related to non-vested award compensation

'2 years 2 months 12 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Dividend declared per share

'

'

'

'

'

'

'

'

'

$32.60

$21

'

'

'

'

'

Increase in deferred compensation liability

372,130

214,613

'

52,000

28,000

'

'

'

'

'

'

'

'

'

'

'

Weighted average grant date fair value of awards granted

$957

$741

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred compensation liability

$1,974,000

'

$1,613,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected fair value of deferred compensation awards calculation

'three year historical average trend rate of the book value per redeemable common share over the respective vesting period.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred_Compensation_Plan_Sum

Deferred Compensation Plan - Summary of Activity of Non-Vested Awards (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Individual Director's Awards [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Granted, Share Awards	252	165
Converted to Shares	-14	'
Forfeited, Shares Awards	'	-13
Non-vested awards, Ending balance	238	152
Granted, Weighted Average Grant Date Fair Value	$885	$723
Converted to Shares	$885	'
Forfeited	'	$723
Non-vested awards, Weighted Average Grant Date Fair Value, Ending balance	$885	$723
Key Employee Awards [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Non-vested awards, Beginning balance	535.8	148.4
Granted, Share Awards	203	220
Forfeited, Shares Awards	-21	'
Non-vested awards, Ending balance	717.8	368.4
Non-vested awards, Weighted Average Grant Date Fair Value, Beginning balance	$746	$788
Granted, Weighted Average Grant Date Fair Value	$1,046	$753
Forfeited	$871	'
Non-vested awards, Weighted Average Grant Date Fair Value, Ending balance	$827	$767

Deferred_Compensation_Plan_Sum1

Deferred Compensation Plan - Summary of Activity of Vested Awards (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Individual Director's Awards [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Vested, share awards, beginning balance	876	908
Share based dividend, Share Award	34.5	26.7
Vested during the year, Share Award	14	'
Redeemed vested awards, Share Award	-103.8	-58.7
Converted to Redeemable Common Shares	-14	'
Vested, share awards, Ending balance	806.7	876
Vested weighted average grant date fair value, beginning balance	$815	$702
Share based dividend, Weighted Average Grant Date Fair Value	$828	'
Share based dividend, Weighted Average Grant Date Fair Value	$794	$715
Vested during the year, Weighted Average Grant Date Fair Value	'	'
Redeemed vested awards, Weighted average grant date fair value	$794	$682
Converted to Redeemable Common Shares, Weighted Average Grant Date Fair Value	$794	'
Vested weighted average grant date fair value, ending balance	$787	$692
Key Employee Awards [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Vested, share awards, beginning balance	339.7	256.6
Share based dividend, Share Award	13.4	7.5
Vested during the year, Share Award	'	'
Vested, share awards, Ending balance	353.1	264.1
Vested weighted average grant date fair value, beginning balance	$840	$710
Share based dividend, Weighted Average Grant Date Fair Value	$828	'
Share based dividend, Weighted Average Grant Date Fair Value	'	$715
Vested during the year, Weighted Average Grant Date Fair Value	'	'
Vested weighted average grant date fair value, ending balance	$816	$703

Segment_Information_Additional

Segment Information - Additional Information (Detail) (USD $)	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2012
	Segment	Current Reportable Segments [Member]	Current Reportable Segments [Member]	Previous Reportable Segments [Member]	Previous Reportable Segments [Member]
Segment Reporting Information [Line Items]	'	'	'	'	'
Reportable segments	4	'	'	'	'
Gross profit	'	$4,376,000	$12,944,000	$4,265,000	$11,525,000

Segment_Information_Reportable

Segment Information - Reportable Segment (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]	'	'	'	'	'
Revenues-External Customers	$22,613,692	$20,355,918	$64,878,290	$59,777,226	'
Healthcare services expense	18,238,159	16,091,750	51,933,947	48,252,095	'
Total	4,376,000	4,265,000	12,944,000	11,525,000	'
Investment income	42,947	34,232	115,881	97,916	'
Realized gains on investments, net	'	39,502	'	39,545	'
Other income	13,237	18,309	45,906	50,813	'
Insurance expense	4,244,198	3,368,662	12,197,080	10,434,292	'
INCOME BEFORE INCOME TAX	187,519	987,549	909,050	1,279,113	'
Total assets-corporate	62,379,184	'	62,379,184	'	37,337,789
Fully-Insured Dental HMO/IND [Member]	'	'	'	'	'
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]	'	'	'	'	'
Revenues-External Customers	11,685,000	10,952,000	34,941,000	32,793,000	'
Healthcare services expense	9,128,000	8,204,000	26,943,000	25,485,000	'
Total	2,557,000	2,748,000	7,998,000	7,308,000	'
Fully-Insured Dental PPO [Member]	'	'	'	'	'
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]	'	'	'	'	'
Revenues-External Customers	3,413,000	2,862,000	9,932,000	8,420,000	'
Healthcare services expense	2,735,000	2,350,000	8,148,000	7,113,000	'
Total	678,000	512,000	1,784,000	1,307,000	'
Self-Insured Dental [Member]	'	'	'	'	'
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]	'	'	'	'	'
Revenues-External Customers	7,367,000	6,426,000	19,575,000	18,197,000	'
Healthcare services expense	6,375,000	5,537,000	16,843,000	15,654,000	'
Total	992,000	889,000	2,732,000	2,543,000	'
Corporate, All Other [Member]	'	'	'	'	'
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]	'	'	'	'	'
Revenues-External Customers	149,000	116,000	430,000	367,000	'
Total	$149,000	$116,000	$430,000	$367,000	'

Federal_Income_Taxes_Additiona

Federal Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
INCOME TAX EXPENSE	$66,135	$366,182	$320,003	$467,672
Effective tax rate	35.30%	37.10%	35.20%	36.60%
Uncertain tax positions in tax years subject to examination	$0	'	$0	'

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Interest Rate Swap [Member]

Letter of Credit [Member]

Mortgages [Member]

Mortgages [Member]

Mortgages [Member]

Working Capital Line of Credit One [Member]

Working Capital Line of Credit One [Member]

Working Capital Line of Credit One [Member]

Working Capital Line of Credit One [Member]

Working Capital Line of Credit One [Member]

Working Capital Line of Credit Two [Member]

Working Capital Line of Credit Two [Member]

Working Capital Line of Credit Two [Member]

Working Capital Line of Credit Two [Member]

Interest Rate Swap [Member]

Letter of Credit [Member]

Letter of Credit [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of mortgage note

'

'

'

'

$1,340,000

'

'

'

'

'

'

'

'

'

'

Prime rate of borrowing plus

'

1.95%

6.00%

1.95%

'

'

'

'

'

'

'

'

'

'

'

Interest rate at period end for mortgage note

'

'

2.50%

2.13%

2.02%

'

2.50%

'

2.50%

'

'

'

'

'

'

Interest rate description

'

'30-day LIBOR rate plus 1.95% to a fixed rate of 3.90% for the 10-year period through December 22, 2022

'

'30-day LIBOR rate plus 1.95% and was 2.13% and 2.02%

'

'

'

'

'

'

'

'

'

'

'

Fixed Interest Percentage for mortgage note

'

'

2.10%

'

'

3.90%

'

'

'

'

'

'

'

'

'

LIBOR rate period

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reference Rate Maturity Duration

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instrument maturity date

22-Dec-22

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowing Capacity under Working capital line of credit

'

'

'

'

'

'

500,000

'

500,000

'

'

1,000,000

'

40,000

'

Interest Expense

'

'

'

'

'

'

0

0

0

0

'

'

'

'

'

Outstanding Amount under Working capital line of credit

'

'

'

'

'

'

$0

'

$0

'

$0

$0

$0

$0

$0

Expiry Date of Working capital line of credit

'

'

'

'

'

'

'

'

31-Jul-14

'

'

31-Aug-14

'

'

'

Fair_Value_Measurements_Compan

Fair Value Measurements - Company's Assets and Liabilities that are Measured at Fair Value on a Recurring Basis by Levels (Detail) (Fair Value, Measurements, Recurring [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Assets	'	'
Assets	$7,367	$5,009
Liabilities	'	'
Liabilities	34	41
Interest Rate Swap [Member]	'	'
Liabilities	'	'
Liabilities	34	41
Fixed Maturities [Member] | Federally-Insured Certificates of Deposit [Member]	'	'
Assets	'	'
Assets	1,057	914
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]	'	'
Assets	'	'
Assets	5,393	3,108
Short-Term Investments [Member] | Federally-Insured Certificates of Deposit [Member]	'	'
Assets	'	'
Assets	202	301
Short-Term Investments [Member] | Money Market Fund [Member]	'	'
Assets	'	'
Assets	55	93
Deferred Compensation Investments [Member] | Equity Mutual Fund Investments [Member]	'	'
Assets	'	'
Assets	380	313
State Guarantee Fund Deposits [Member] | Federally-Insured Certificates of Deposit [Member]	'	'
Assets	'	'
Assets	50	50
State Guarantee Fund Deposits [Member] | Government Securities [Member]	'	'
Assets	'	'
Assets	230	230
Level 1 [Member]	'	'
Assets	'	'
Assets	665	636
Level 1 [Member] | Short-Term Investments [Member] | Money Market Fund [Member]	'	'
Assets	'	'
Assets	55	93
Level 1 [Member] | Deferred Compensation Investments [Member] | Equity Mutual Fund Investments [Member]	'	'
Assets	'	'
Assets	380	313
Level 1 [Member] | State Guarantee Fund Deposits [Member] | Government Securities [Member]	'	'
Assets	'	'
Assets	230	230
Level 2 [Member]	'	'
Assets	'	'
Assets	6,702	4,373
Liabilities	'	'
Liabilities	34	41
Level 2 [Member] | Interest Rate Swap [Member]	'	'
Liabilities	'	'
Liabilities	34	41
Level 2 [Member] | Fixed Maturities [Member] | Federally-Insured Certificates of Deposit [Member]	'	'
Assets	'	'
Assets	1,057	914
Level 2 [Member] | Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]	'	'
Assets	'	'
Assets	5,393	3,108
Level 2 [Member] | Short-Term Investments [Member] | Federally-Insured Certificates of Deposit [Member]	'	'
Assets	'	'
Assets	202	301
Level 2 [Member] | State Guarantee Fund Deposits [Member] | Federally-Insured Certificates of Deposit [Member]	'	'
Assets	'	'
Assets	$50	$50

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value Disclosures [Abstract]	'	'
Assets measured at fair value on non-recurring basis	$0	$0
Liabilities measured at fair value on non-recurring basis	$0	$0