DCP Holding 10-Q 15 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2014
Document Information [Line Items]	'
Entity Registrant Name	'DCP Holding CO
Document Type	'10-Q
Current Fiscal Year End Date	'--12-31
Amendment Flag	'false
Entity Central Index Key	'0001361025
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'No
Entity Filer Category	'Non-accelerated Filer
Entity Well-known Seasoned Issuer	'No
Document Period End Date	31-Mar-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1
Class A Redeemable Common Shares [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	541
Class B Redeemable Common Shares [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	7,755

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fixed maturities, available for sale at fair value, amortized cost of $7,992,000 and $6,986,000 at March 31, 2014 and December 31, 2013, respectively	$8,144,745	$7,068,365
Short-term investments, available for sale at fair value, amortized cost of $264,000 and $260,000 at March 31, 2014 and December 31, 2013, respectively	264,312	261,244
Total investments	8,409,057	7,329,609
CASH AND CASH EQUIVALENTS	6,509,151	8,105,859
ACCRUED INVESTMENT INCOME	45,498	53,287
ACCOUNTS RECEIVABLE, including uncollected premiums of $674,107 and $719,755, net of allowance of $12,964 and $7,686 at March 31, 2014 and December 31, 2013, respectively	50,381,946	34,530,021
DEFERRED ACQUISITION COSTS	3,221,978	2,190,462
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $2,805,092 and $2,728,361 at March 31, 2014 and December 31, 2013, respectively	2,570,978	2,473,285
OTHER ASSETS	2,534,074	2,220,582
TOTAL ASSETS	73,672,682	56,903,105
CLAIMS PAYABLE	2,678,586	2,219,725
UNEARNED PREMIUM REVENUE	51,068,033	35,395,337
OTHER PAYABLES AND ACCRUALS	6,322,573	5,445,258
MORTGAGE LOAN PAYABLE	1,282,700	1,294,400
CAPITAL LEASE OBLIGATION	354,787	379,265
DEFERRED COMPENSATION	2,085,807	2,062,783
TOTAL LIABILITIES	63,792,486	46,796,768
COMMITMENTS AND CONTINGENCIES	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Total redeemable preferred and common shares	9,880,196	10,106,337
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none	0	0
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	73,672,682	56,903,105
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	389,564	391,814
Institutional Preferred Shares-2012 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	1,124,451	1,130,946
Institutional Preferred Shares-2013 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	1,034,268	1,040,242
Class A Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	478,130	488,282
Class B Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	6,853,783	7,055,053
Class C Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	0	0
Class D Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	$0	$0

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fixed maturities, available for sale at fair value, amortized cost (in Dollars)	$7,992,000	$6,986,000
Short-term investments, available for sale at fair value, amortized cost (in Dollars)	264,000	260,000
Accounts receivable, uncollected premiums (in Dollars)	674,107	719,755
Accounts receivable, allowance (in Dollars)	12,964	7,686
Depreciation and amortization, property and equipment (in Dollars)	$2,805,092	$2,728,361
Redeemable preferred shares, par value (in Dollars per share)	$0	$0
Redeemable preferred shares, authorized	92,700	92,700
Redeemable preferred shares, issued	0	0
Provider Preferred-2009 Series [Member]	'	'
Redeemable preferred shares, par value (in Dollars per share)	$0	$0
Redeemable preferred shares, cumulative dividend rate	5.00%	5.00%
Redeemable preferred shares, authorized	5,000	5,000
Redeemable preferred shares, issued	0	0
Institutional Preferred Shares-2010 Series [Member]	'	'
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 (in Dollars per share)	$0	$0
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 (in Dollars per share)	$0	$0
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 (in Dollars per share)	$0	$0
Redeemable common shares, authorized	7,500	7,500
Redeemable common shares, issued	541	546
Redeemable common shares, outstanding	541	546
Class B Redeemable Common Shares [Member]	'	'
Redeemable common shares, par value (in Dollars per share)	$0	$0
Redeemable common shares, authorized	120,000	120,000
Redeemable common shares, issued	7,755	7,889
Redeemable common shares, outstanding	7,755	7,889
Class C Redeemable Common Shares [Member]	'	'
Redeemable common shares, par value (in Dollars per share)	$0	$0
Redeemable common shares, authorized	80,000	80,000
Redeemable common shares, issued	0	0
Class D Redeemable Common Shares [Member]	'	'
Redeemable common shares, par value (in Dollars per share)	$0	$0
Redeemable common shares, authorized	100,000	100,000
Redeemable common shares, issued	0	0

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
REVENUES	'	'
Premium revenue	$22,636,426	$20,849,247
Investment income	54,434	33,937
Realized gains on investments, net	2,942	'
Other income	15,576	15,697
Total revenues	22,709,378	20,898,881
EXPENSES	'	'
Healthcare services expense	18,076,672	16,954,278
Insurance expense:	'	'
Salaries and benefits expense	1,814,013	1,469,796
Commission expenses and other acquisition costs	1,240,160	739,999
Other insurance expense	1,383,135	1,594,492
Total insurance expense	4,437,308	3,804,287
Total expenses	22,513,980	20,758,565
INCOME BEFORE INCOME TAX	195,398	140,316
INCOME TAX EXPENSE	81,071	49,363
NET INCOME	114,327	90,953
OTHER COMPREHENSIVE INCOME (LOSS)	'	'
Change in the fair value of interest rate swap, net of income tax of $6,460 and $5,841, respectively	12,540	11,339
Change in the fair value of investments, net of income tax of $24,421 and ($7,626), respectively	47,407	-14,802
Reclassification adjustment for gains included in net income, net of tax of $1,000	-1,942	'
Total other comprehensive income (loss)	58,005	-3,463
TOTAL COMPREHENSIVE INCOME	$172,332	$87,490

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Interest rate swap, tax expense	$6,460	$5,841
Investments, tax expense (benefit)	24,421	-7,626
Reclassification adjustment for gains included in net income, net of tax	$1,000	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income on redeemable shares	$114,327	$90,953
Adjustments to reconcile net income to cash provided by operating activities:	'	'
Depreciation and amortization	80,549	85,957
Loss on disposal of property	'	26,972
Realized gain on investments, net	-2,942	'
Deferred compensation	77,765	228,087
Effects of changes in operating assets and liabilities:	'	'
Accrued investment income	7,789	10,988
Accounts receivable	-15,851,925	-34,560,177
Deferred acquisition costs	-1,031,516	-2,206,077
Other assets	-342,371	-88,755
Claims payable	458,861	1,131,272
Unearned premium revenue	15,672,696	34,773,348
Other payables and accruals	884,558	1,573,745
Net cash provided by operating activities	67,791	1,066,313
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of investments	-1,184,395	-499,439
Sales and maturities of investments	175,955	275,023
Investment, other	-5,000	'
Acquisition of property and equipment	-184,701	-142,027
Net cash used in investing activities	-1,198,141	-366,443
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Mortgage loan repayments	-11,700	-11,400
Payments on capital lease	-24,478	-30,030
Repurchase of redeemable shares	-100,965	-24,473
Redeemable shares issued	'	1,009,472
Dividends paid	-329,215	-300,226
Net cash (used in) provided by financing activities	-466,358	643,343
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	-1,596,708	1,343,213
CASH AND CASH EQUIVALENTS—Beginning of period	8,105,859	8,530,758
CASH AND CASH EQUIVALENTS—End of period	6,509,151	9,873,971
Cash paid for interest	14,400	13,700
Cash paid for income taxes	480,000	210,000
Redeemed common shares (in other payables and accruals)	153,256	172,238
Class A redeemable common shares exchanged for Class B redeemable common shares	'	4,900
Capital lease obligation	'	93,173
Redeemable common shares to be issued in lieu of cash payment of deferred compensation	54,741	'
Deferred restricted shares in lieu of cash dividend	40,712	52,042
Purchased property and equipment (included in other payables and accruals)	$1,890	$112,880

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	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 2013 financial statements and notes thereto as included in the DCP Holding Company annual report on Form 10-K for the year ended December 31, 2013 filed with the Commission on March 20, 2014. 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 months ended March 31, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	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, 2013. 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.
	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 $51,068,000 and $35,395,000 at March 31, 2014 and December 31, 2013, respectively, and primarily relates to the estimated premium revenue associated with the remaining contract periods. Related amounts recorded in unbilled accounts receivable were approximately $49,708,000 and $33,810,000 at March 31, 2014 and December 31, 2013, 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 $1,360,000 and $1,585,000 at March 31, 2014 and December 31, 2013, respectively. Management has determined that as of March 31, 2014 and December 31, 2013, 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 and included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. 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.
	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.
	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 $2,052,000 and $3,155,000 and amortized approximately $1,021,000 and $949,000 of these capitalized costs for the three months ended March 31, 2014 and 2013, respectively. The amortization of these costs are recorded in commission expense and other acquisition costs included in the condensed consolidated statements of comprehensive income.
	Claims Payable—The Company estimates liabilities for both incurred but not reported (“IBNR”) and reported claims in process by employing actuarial methods that are commonly used by health insurance actuaries.  These estimates meet actuarial standards of practice and are also recorded in accordance with generally accepted accounting principles.  Management’s estimates of dental services provided are based on the Company’s historical experience and current trends, with assistance from the Company’s consulting actuary. Estimated dental claims payable are reviewed monthly by management and are adjusted based on current information, actual paid claims data, dental utilization statistics and other pertinent information. However, final claim payments may differ from the established reserves. Any resulting adjustments are reflected in current operations in the condensed consolidated statement of comprehensive income.

Note_3_Investments

Note 3 - Investments	3 Months Ended
	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	3	INVESTMENTS
	The Company owned certificates of deposit insured by the Federal Deposit Insurance Corporation (“FDIC”) with an amortized cost of $1,250,000 as of March 31, 2014 and December 31, 2013. 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 $64,000 and $60,000 as of March 31, 2014 and December 31, 2013, respectively. The Company invests in investment grade corporate bonds with an amortized cost of approximately $6,943,000 and $5,936,000 as of March 31, 2014 and December 31, 2013, respectively. The investment grade corporate bonds included in fixed maturities investments are classified as available-for-sale and are carried at fair value.
	At March 31, 2014, the Company has one-hundred seventeen investment grade corporate bonds with fair values totaling approximately $7,086,000, which consist of ninety-five different securities each with a credit rating of A- or better totaling approximately $5,732,000. The remaining twenty-two securities, totaling approximately $1,354,000, 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 2.84% at March 31, 2014. The weighted average maturity of the Company’s investment grade corporate bonds was 5.42 years at March 31, 2014. 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 approximately $3,000 of realized gains for the three months ended March 31, 2014. There were no material realized gains or losses for the three months ended March 31, 2013.
	At March 31, 2014 and December 31, 2013, maturity dates for fixed maturities and short-term investments (excluding the money market funds) were:
			Available-for-Sale
	31-Mar-14		Amortized		Fair		% of
			Cost		Value		Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)		$	200,000	$	200,159		2.4	%
	Greater than 1 year (Six certificates of deposit and one-hundred seveteen corporate bonds)			7,992,640		8,144,745		97.6	%
	Total		$	8,192,640	$	8,344,904		100	%
			Available-for-Sale
	31-Dec-13		Amortized		Fair		% of
			Cost		Value		Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)		$	200,000	$	201,027		2.8	%
	Greater than 1 year (Six certificates of deposit and one-hundred eight corporate bonds)			6,986,176		7,068,365		97.2	%
	Total		$	7,186,176	$	7,269,392		100	%
	Investments classified at March 31, 2014 and December 31, 2013 as fixed maturities and short-term investments were as follows:
			Available-for-Sale
	31-Mar-14		Amortized		Gross		Gross			Fair
			Cost		Unrealized		Unrealized			Value
					Gain		Loss
	Money market fund		$	64,153						$	64,153
	Certificates of deposit, short term			200,000	$	159					200,159
	Certificates of deposit, fixed maturities			1,050,000		9,522	$	(393	)		1,059,129
	Corporate bonds, fixed maturities			6,942,640		166,630		(23,654	)		7,085,616
	Total investments		$	8,256,793	$	176,311	$	(24,047	)	$	8,409,057
			Available-for-Sale
	31-Dec-13		Amortized		Gross		Gross			Fair
			Cost		Unrealized		Unrealized			Value
					Gain		Loss
	Money market fund		$	60,217						$	60,217
	Certificates of deposit, short term			200,000	$	1,027					201,027
	Certificates of deposit, fixed maturities			1,050,000		8,693	$	(1,625	)		1,057,068
	Corporate bonds, fixed maturities			5,936,176		128,023		(52,902	)		6,011,297
	Total investments		$	7,246,393	$	137,743	$	(54,527	)	$	7,329,609
	Unrealized losses on investments at March 31, 2014 and December 31, 2013 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 investments in a material unrealized loss position for greater than one year as of March 31, 2014 and December 31, 2013.

Note_4_Accumulated_Other_Compr

Note 4 - Accumulated Other Comprehensive Income	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Comprehensive Income (Loss) Note [Text Block]	'
	4	ACCUMULATED OTHER COMPREHENSIVE INCOME
	Accumulated other comprehensive income includes changes in unrealized gains and losses on available for sale and other invested assets as follows:
			Three months ended									Three months ended
			31-Mar-14									31-Mar-13
			Before Tax			Income Tax			Net			Before Tax			Income Tax			Net
	Accumulated unrealized gains, net, on investments available for sale, beginning of period		$	85,588		$	29,101		$	56,487		$	251,796		$	85,614		$	166,182
	Other comprehensive income (loss) before reclassification			71,829			24,422			47,407			(22,428	)		(7,626	)		(14,802	)
	Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net			(2,942	)		(1,000	)		(1,942	)
	Effect on other comprehensive income (loss)			68,887			23,422			45,465			(22,428	)		(7,626	)		(14,802	)
	Accumulated unrealized gains, net, on investments available for sale, end of period		$	154,475		$	52,523		$	101,952		$	229,368		$	77,988		$	151,380
	Accumulated unrealized losses, net, on interest rate swap, beginning of period		$	(55,618	)	$	(18,911	)	$	(36,707	)	$	(41,275	)	$	(14,034	)	$	(27,241	)
	Other comprehensive income before reclassification			19,000			6,460			12,540			17,180			5,841			11,339
	Effect on other comprehensive income			19,000			6,460			12,540			17,180			5,841			11,339
	Accumulated unrealized losses, net, on investments available for sale, end of period		$	(36,618	)	$	(12,451	)	$	(24,167	)	$	(24,095	)	$	(8,193	)	$	(15,902	)
	Accumulated other comprehensive income, beginning of period		$	29,970		$	10,190		$	19,780		$	210,521		$	71,580		$	138,941
	Change in unrealized gains (losses), net, on investments available for sale			68,887			23,422			45,465			(22,428	)		(7,626	)		(14,802	)
	Change in unrealized gains, net, on interest rate swap			19,000			6,460			12,540			17,180			5,841			11,339
	Effect on other comprehensive income			87,887			29,882			58,005			(5,248	)		(1,785	)		(3,463	)
	Accumulated other comprehensive income, end of period		$	117,857		$	40,072		$	77,785		$	205,273		$	69,795		$	135,478

Note_5_Deferred_Compensation_P

Note 5 - Deferred Compensation Plan	3 Months Ended
	Mar. 31, 2014
Compensation Related Costs [Abstract]	'
Compensation Related Costs, General [Text Block]	'
	5	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 over the vesting periods and is included in total 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 $45,000 and $24,000 related to deferred director fees and deferred employee compensation for the three months ended March 31, 2014 and 2013, 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. The number of awards expected to vest approximates the total non-vested awards outstanding.
	The Company has 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 over the applicable vesting period. The Company recorded deferred compensation expense of approximately $94,000 and $185,000 related to deferred share awards and the change in the value of phantom shares for the three months ended March 31, 2014 and 2013, respectively. As of March 31, 2014, there is approximately $546,000 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 1.6 years.
	In February 2014 and 2013, the Board declared a per share cash dividend for all Class A and Class B redeemable common shares in the amounts of $35.77 and $32.60 per share, 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 $41,000 and $52,000 in February 2014 and February 2013, respectively.
	The fair value of the awards is calculated based on the book value per redeemable common share. The weighted average grant date fair value of the awards granted in the three months ended March 31, 2014 and 2013 were $894 and $961, respectively. At March 31, 2014 and December 31, 2013, the deferred compensation liability was approximately $2,086,000 and $2,063,000, respectively.
	The following is a summary of activity of non-vested awards for the three months ended March 31, 2014 and 2013:
			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, 2014							644.6		$	830
	Granted			238	$	894		178			894
	Forfeited							(24.6	)		914
	Non-vested awards at March 31, 2014			238	$	894		798		$	842
	Non-vested awards at January 1, 2013							535.8		$	746
	Granted			224	$	885		203			1,046
	Non-vested awards at March 31, 2013			224	$	885		738.8		$	828
	The following is a summary of activity of vested awards for the three months ended March 31, 2014 and 2013:
			Individual		Weighted		Key Employee			Weighted
			Director's		Average		Awards			Average Vested
			Awards		Vested price					price
	Vested awards at January 1, 2014			806.7	$	886		408.5		$	920
	Share based dividend			32.5		887		13.4			887
	Redeemed vested awards							(76.2	)		887
	Vested awards at March 31, 2014			839.2	$	869		345.7		$	869
			Individual		Weighted		Key Employee			Weighted
			Director's		Average		Awards			Average Vested
			Awards		Vested price					price
	Vested awards at January 1, 2013			876	$	815		339.7		$	840
								.
	Share based dividend			34.5		828		13.4			828
	Vested awards at March 31, 2013			910.5	$	817		353.1		$	840

Note_6_Segment_Information

Note 6 - Segment Information	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	6	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 $4,559,000 and $3,895,000 for the three months ended March 31, 2014 and 2013, respectively.
	Listed below is financial information required for each reportable segment for the three months ended March 31, 2014 and 2013 (amounts in thousands):
			Three Months Ended						Three Months Ended
			31-Mar-14						31-Mar-13
			Revenues-		Healthcare		Total		Revenues-		Healthcare		Total
			External		Services				External		Services
			Customers		Expense				Customers		Expense
	Reportable segments:
	Fully-insured dental HMO/IND		$	11,947	$	9,258	$	2,689	$	11,591	$	9,161	$	2,430
	Fully-insured dental PPO			3,892		3,127		765		3,213		2,738		475
	Self-insured dental			6,632		5,692		940		5,910		5,055		855
	Corporate, all other			165				165		135				135
	Total		$	22,636	$	18,077		4,559	$	20,849	$	16,954		3,895
	Investment income							54						34
	Realized gains on investments, net							3
	Other income							16						16
	Insurance expense							4,437						3,805
	Income before income tax						$	195					$	140
	Total assets-corporate						$	73,673
	Inter-segment revenues were not significant for the three months ended March 31, 2014 and 2013.

Note_7_Federal_Income_Taxes

Note 7 - Federal Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	7	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 March 31, 2014 was approximately $81,000 with an effective tax rate of 41.5%. The income tax expense for the three months ended March 31, 2013 was approximately $49,000 with an effective tax rate of 35.2%. The increase in the effective tax rate for the 2014 quarter compared to the 2013 quarter is the result of the new 2014 federal premium tax assessment that is not deductible for federal tax purposes. Tax years subsequent to 2010 remain open to examination by the Internal Revenue Service (“IRS”), and 2009 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.

Note_8_Fair_Value_Measurements

Note 8 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	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 March 31, 2014 and December 31, 2013 (amounts in thousands):
			31-Mar-14						31-Dec-13
			Level 1		Level 2		Total Balance		Level 1		Level 2		Total Balance
	Assets
	Fixed maturities
	Federally-Insured certificates of deposit				$	1,059	$	1,059			$	1,057	$	1,057
	Investment grade corporate bonds					7,086		7,086				6,011		6,011
	Short-term investments
	Money market fund		$	64				64	$	60				60
	Federally-Insured certificates of deposit					200		200				201		201
	Deferred compensation investments (a)
	Equity mutual fund investments			451				451		419				419
	State guarantee fund deposits (b)
	Government securities			230				230		230				230
	Federally-Insured certificates of deposit					50		50				50		50
	Total		$	745	$	8,395	$	9,140	$	709	$	7,319	$	8,028
	Liabilities
	Interest rate swap (c)				$	34	$	34			$	56	$	56
	Total				$	34	$	34			$	56	$	56
	(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 March 31, 2014 and December 31, 2013, there were no assets or liabilities that were required to be measured at fair value on a non-recurring basis. As of March 31, 2014 and December 31, 2013, the Company did not have any assets or liabilities classified as Level 3 of the fair value hierarchy.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Insurance Premiums Revenue Recognition, Policy [Policy Text Block]	'
	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 $51,068,000 and $35,395,000 at March 31, 2014 and December 31, 2013, respectively, and primarily relates to the estimated premium revenue associated with the remaining contract periods. Related amounts recorded in unbilled accounts receivable were approximately $49,708,000 and $33,810,000 at March 31, 2014 and December 31, 2013, 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 $1,360,000 and $1,585,000 at March 31, 2014 and December 31, 2013, respectively. Management has determined that as of March 31, 2014 and December 31, 2013, 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 and included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. 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 [Policy Text Block]	'
	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.
Investment, Policy [Policy Text Block]	'
	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.
Deferred Policy Acquisition Costs, Policy [Policy Text Block]	'
	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 $2,052,000 and $3,155,000 and amortized approximately $1,021,000 and $949,000 of these capitalized costs for the three months ended March 31, 2014 and 2013, 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 Accounting Policy [Policy Text Block]	'
	Claims Payable—The Company estimates liabilities for both incurred but not reported (“IBNR”) and reported claims in process by employing actuarial methods that are commonly used by health insurance actuaries.  These estimates meet actuarial standards of practice and are also recorded in accordance with generally accepted accounting principles.  Management’s estimates of dental services provided are based on the Company’s historical experience and current trends, with assistance from the Company’s consulting actuary. Estimated dental claims payable are reviewed monthly by management and are adjusted based on current information, actual paid claims data, dental utilization statistics and other pertinent information. However, final claim payments may differ from the established reserves. Any resulting adjustments are reflected in current operations in the condensed consolidated statement of comprehensive income.

Note_3_Investments_Tables

Note 3 - Investments (Tables)	3 Months Ended
	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Schedule of Maturity of Available-for-Sale Securities and Held-to-Maturity [Table Text Block]	'
		Available-for-Sale
	31-Mar-14	Amortized		Fair		% of
		Cost		Value		Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)	$	200,000	$	200,159		2.4	%
	Greater than 1 year (Six certificates of deposit and one-hundred seveteen corporate bonds)		7,992,640		8,144,745		97.6	%
	Total	$	8,192,640	$	8,344,904		100	%
		Available-for-Sale
	31-Dec-13	Amortized		Fair		% of
		Cost		Value		Total Value
	Maturity dates occurring:
	Less than 1 year (Two certificates of deposit)	$	200,000	$	201,027		2.8	%
	Greater than 1 year (Six certificates of deposit and one-hundred eight corporate bonds)		6,986,176		7,068,365		97.2	%
	Total	$	7,186,176	$	7,269,392		100	%
Schedule of Available-for-Sale Securities and Held-to-Maturity [Table Text Block]	'
		Available-for-Sale
	31-Mar-14	Amortized		Gross		Gross			Fair
		Cost		Unrealized		Unrealized			Value
				Gain		Loss
	Money market fund	$	64,153						$	64,153
	Certificates of deposit, short term		200,000	$	159					200,159
	Certificates of deposit, fixed maturities		1,050,000		9,522	$	(393	)		1,059,129
	Corporate bonds, fixed maturities		6,942,640		166,630		(23,654	)		7,085,616
	Total investments	$	8,256,793	$	176,311	$	(24,047	)	$	8,409,057
		Available-for-Sale
	31-Dec-13	Amortized		Gross		Gross			Fair
		Cost		Unrealized		Unrealized			Value
				Gain		Loss
	Money market fund	$	60,217						$	60,217
	Certificates of deposit, short term		200,000	$	1,027					201,027
	Certificates of deposit, fixed maturities		1,050,000		8,693	$	(1,625	)		1,057,068
	Corporate bonds, fixed maturities		5,936,176		128,023		(52,902	)		6,011,297
	Total investments	$	7,246,393	$	137,743	$	(54,527	)	$	7,329,609

Note_4_Accumulated_Other_Compr1

Note 4 - Accumulated Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
		Three months ended									Three months ended
		31-Mar-14									31-Mar-13
		Before Tax			Income Tax			Net			Before Tax			Income Tax			Net
	Accumulated unrealized gains, net, on investments available for sale, beginning of period	$	85,588		$	29,101		$	56,487		$	251,796		$	85,614		$	166,182
	Other comprehensive income (loss) before reclassification		71,829			24,422			47,407			(22,428	)		(7,626	)		(14,802	)
	Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net		(2,942	)		(1,000	)		(1,942	)
	Effect on other comprehensive income (loss)		68,887			23,422			45,465			(22,428	)		(7,626	)		(14,802	)
	Accumulated unrealized gains, net, on investments available for sale, end of period	$	154,475		$	52,523		$	101,952		$	229,368		$	77,988		$	151,380
	Accumulated unrealized losses, net, on interest rate swap, beginning of period	$	(55,618	)	$	(18,911	)	$	(36,707	)	$	(41,275	)	$	(14,034	)	$	(27,241	)
	Other comprehensive income before reclassification		19,000			6,460			12,540			17,180			5,841			11,339
	Effect on other comprehensive income		19,000			6,460			12,540			17,180			5,841			11,339
	Accumulated unrealized losses, net, on investments available for sale, end of period	$	(36,618	)	$	(12,451	)	$	(24,167	)	$	(24,095	)	$	(8,193	)	$	(15,902	)
	Accumulated other comprehensive income, beginning of period	$	29,970		$	10,190		$	19,780		$	210,521		$	71,580		$	138,941
	Change in unrealized gains (losses), net, on investments available for sale		68,887			23,422			45,465			(22,428	)		(7,626	)		(14,802	)
	Change in unrealized gains, net, on interest rate swap		19,000			6,460			12,540			17,180			5,841			11,339
	Effect on other comprehensive income		87,887			29,882			58,005			(5,248	)		(1,785	)		(3,463	)
	Accumulated other comprehensive income, end of period	$	117,857		$	40,072		$	77,785		$	205,273		$	69,795		$	135,478

Note_5_Deferred_Compensation_P1

Note 5 - Deferred Compensation Plan (Tables)	3 Months Ended
	Mar. 31, 2014
Compensation Related Costs [Abstract]	'
Schedule of Nonvested Share Activity [Table Text Block]	'
		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, 2014						644.6		$	830
	Granted		238	$	894		178			894
	Forfeited						(24.6	)		914
	Non-vested awards at March 31, 2014		238	$	894		798		$	842
	Non-vested awards at January 1, 2013						535.8		$	746
	Granted		224	$	885		203			1,046
	Non-vested awards at March 31, 2013		224	$	885		738.8		$	828
Schedule of Vested Share Activity [Table Text Block]	'
		Individual		Weighted		Key Employee			Weighted
		Director's		Average		Awards			Average Vested
		Awards		Vested price					price
	Vested awards at January 1, 2014		806.7	$	886		408.5		$	920
	Share based dividend		32.5		887		13.4			887
	Redeemed vested awards						(76.2	)		887
	Vested awards at March 31, 2014		839.2	$	869		345.7		$	869
		Individual		Weighted		Key Employee			Weighted
		Director's		Average		Awards			Average Vested
		Awards		Vested price					price
	Vested awards at January 1, 2013		876	$	815		339.7		$	840
							.
	Share based dividend		34.5		828		13.4			828
	Vested awards at March 31, 2013		910.5	$	817		353.1		$	840

Note_6_Segment_Information_Tab

Note 6 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Three Months Ended						Three Months Ended
		31-Mar-14						31-Mar-13
		Revenues-		Healthcare		Total		Revenues-		Healthcare		Total
		External		Services				External		Services
		Customers		Expense				Customers		Expense
	Reportable segments:
	Fully-insured dental HMO/IND	$	11,947	$	9,258	$	2,689	$	11,591	$	9,161	$	2,430
	Fully-insured dental PPO		3,892		3,127		765		3,213		2,738		475
	Self-insured dental		6,632		5,692		940		5,910		5,055		855
	Corporate, all other		165				165		135				135
	Total	$	22,636	$	18,077		4,559	$	20,849	$	16,954		3,895
	Investment income						54						34
	Realized gains on investments, net						3
	Other income						16						16
	Insurance expense						4,437						3,805
	Income before income tax					$	195					$	140
	Total assets-corporate					$	73,673

Note_8_Fair_Value_Measurements1

Note 8 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		31-Mar-14						31-Dec-13
		Level 1		Level 2		Total Balance		Level 1		Level 2		Total Balance
	Assets
	Fixed maturities
	Federally-Insured certificates of deposit			$	1,059	$	1,059			$	1,057	$	1,057
	Investment grade corporate bonds				7,086		7,086				6,011		6,011
	Short-term investments
	Money market fund	$	64				64	$	60				60
	Federally-Insured certificates of deposit				200		200				201		201
	Deferred compensation investments (a)
	Equity mutual fund investments		451				451		419				419
	State guarantee fund deposits (b)
	Government securities		230				230		230				230
	Federally-Insured certificates of deposit				50		50				50		50
	Total	$	745	$	8,395	$	9,140	$	709	$	7,319	$	8,028
	Liabilities
	Interest rate swap (c)			$	34	$	34			$	56	$	56
	Total			$	34	$	34			$	56	$	56

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Accounting Policies [Abstract]	'	'	'
Membership Contract Cancellation Duration	'30 days	'	'
Financial Guarantee Insurance Contracts, Unearned Premium Revenue	$51,068,000	'	$35,395,000
Unbilled Contracts Receivable	49,708,000	'	33,810,000
Advance Premium Received	1,360,000	'	1,585,000
Premium Deficiency Reserve	0	'	0
Deferred Policy Acquisition Costs, Additions	2,052,000	3,155,000	'
Deferred Policy Acquisition Cost, Amortization Expense	$1,021,000	$949,000	'

Note_3_Investments_Details

Note 3 - Investments (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Note 3 - Investments (Details) [Line Items]	'	'	'
Available-for-sale Securities	$7,992,000	'	$6,986,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	'	0
Federally-Insured Certificates of Deposit [Member]	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'
Available-for-sale Securities, Amortized Cost Basis	1,250,000	'	1,250,000
Money Market Funds [Member]	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'
Available-for-sale Securities	64,000	'	60,000
Investment Grade Corporate Bonds [Member]	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'
Available-for-sale Securities, Amortized Cost Basis	6,943,000	'	5,936,000
Investment Grade Corporate Bond	117	'	'
Investment Owned, at Fair Value	7,086,000	'	'
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	2.84%	'	'
Weighted Average Maturity of Investment	'5 years 153 days	'	'
Available-for-sale Securities, Gross Realized Gain (Loss)	3,000	0	'
A- or Better [Member] | Investment Grade Corporate Bonds [Member]	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'
Investment Owned, at Fair Value	5,732,000	'	'
Number of Security Investment Held by Entity	95	'	'
BBB+ and BBB- [Member] | Investment Grade Corporate Bonds [Member]	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'
Investment Owned, at Fair Value	$1,354,000	'	'
Number of Security Investment Held by Entity	22	'	'

Note_3_Investments_Details_Mat

Note 3 - Investments (Details) - Maturity Dates for Fixed Maturities and Short-term Investments (USD $)	Mar. 31, 2014	Dec. 31, 2013
Maturity dates occurring:	'	'
Available-for-Sale Securities, Fair Value Total	$7,992,000	$6,986,000
Certificates of Deposit [Member]	'	'
Maturity dates occurring:	'	'
Available-for-Sale Securities, Less than 1 year, Amortized Cost	200,000	200,000
Available-for-Sale Securities, Less than 1 year, Fair Value	200,159	201,027
Available-for-Sale Securities, Less than 1 year, Percentage	2.40%	2.80%
Available-for-Sale Securities, Greater than 1 year, Amortized Cost	7,992,640	6,986,176
Available-for-Sale Securities, Greater than 1 year, Fair Value	8,144,745	7,068,365
Available-for-Sale Securities, Greater than 1 year, Percentage	97.60%	97.20%
Available-for-Sale Securities, Amortized Cost, Total	8,192,640	7,186,176
Available-for-Sale Securities, Fair Value Total	$8,344,904	$7,269,392
Available-for-Sale Securities, Percentage, Total	100.00%	100.00%

Note_3_Investments_Details_Inv

Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments (USD $)	Mar. 31, 2014	Dec. 31, 2013
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]	'	'
Available-for-Sale, Amortized Cost	$8,256,793	$7,246,393
Available-for-Sale, Gross Unrealized Gain	176,311	137,743
Available-for-Sale, Gross Unrealized Loss	-24,047	-54,527
Available-for-Sale, Fair Value	8,409,057	7,329,609
Money Market Funds [Member]	'	'
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]	'	'
Available-for-Sale, Amortized Cost	64,153	60,217
Available-for-Sale, Fair Value	64,153	60,217
Certificates of Deposit, Short-term [Member]	'	'
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]	'	'
Available-for-Sale, Amortized Cost	200,000	200,000
Available-for-Sale, Gross Unrealized Gain	159	1,027
Available-for-Sale, Fair Value	200,159	201,027
Certificates of Deposit, Fixed Maturities [Member]	'	'
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]	'	'
Available-for-Sale, Amortized Cost	1,050,000	1,050,000
Available-for-Sale, Gross Unrealized Gain	9,522	8,693
Available-for-Sale, Gross Unrealized Loss	-393	-1,625
Available-for-Sale, Fair Value	1,059,129	1,057,068
Corporate Bonds, Fixed Maturities [Member]	'	'
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]	'	'
Available-for-Sale, Amortized Cost	6,942,640	5,936,176
Available-for-Sale, Gross Unrealized Gain	166,630	128,023
Available-for-Sale, Gross Unrealized Loss	-23,654	-52,902
Available-for-Sale, Fair Value	$7,085,616	$6,011,297

Note_4_Accumulated_Other_Compr2

Note 4 - Accumulated Other Comprehensive Income (Details) - Change in Unrealized Gains and Losses on Available-for-sale Securities in AOCI (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'
Accumulated other comprehensive income, beginning of period, before tax	$29,970	$210,521
Accumulated other comprehensive income, beginning of period, tax	10,190	71,580
Accumulated other comprehensive income, beginning of period, net of tax	19,780	138,941
Change in unrealized gains (losses), net, on investments available for sale	68,887	-22,428
Change in unrealized gains (losses), net, on investments available for sale	23,422	-7,626
Change in unrealized gains (losses), net, on investments available for sale	47,407	-14,802
Change in unrealized gains, net, on interest rate swap	19,000	17,180
Change in unrealized gains, net, on interest rate swap	6,460	5,841
Change in unrealized gains, net, on interest rate swap	12,540	11,339
Effect on other comprehensive income (loss), before tax	87,887	-5,248
Effect on other comprehensive income (loss), tax	29,882	-1,785
Effect on other comprehensive income (loss), net of tax	58,005	-3,463
Accumulated other comprehensive income, end of period, before tax	117,857	205,273
Accumulated other comprehensive income, end of period, tax	40,072	69,795
Accumulated other comprehensive income, end of period, net of tax	77,785	135,478
Accumulated Unrealized Gains Net on Investments Available-for-sale [Member]	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'
Accumulated other comprehensive income, beginning of period, before tax	85,588	251,796
Accumulated other comprehensive income, beginning of period, tax	29,101	85,614
Accumulated other comprehensive income, beginning of period, net of tax	56,487	166,182
Other comprehensive income (loss) before reclassification, before tax	71,829	-22,428
Other comprehensive income (loss) before reclassification, tax	24,422	-7,626
Other comprehensive income (loss) before reclassification, net of tax	47,407	-14,802
Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net	-2,942	'
Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net	-1,000	'
Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net	-1,942	'
Effect on other comprehensive income (loss), before tax	68,887	-22,428
Effect on other comprehensive income (loss), tax	23,422	-7,626
Effect on other comprehensive income (loss), net of tax	45,465	-14,802
Accumulated other comprehensive income, end of period, before tax	154,475	229,368
Accumulated other comprehensive income, end of period, tax	52,523	77,988
Accumulated other comprehensive income, end of period, net of tax	101,952	151,380
Accumulated Unrealized Losses, Net, on Interest Rate Swaps [Member]	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'
Accumulated other comprehensive income, beginning of period, before tax	-55,618	-41,275
Accumulated other comprehensive income, beginning of period, tax	-18,911	-14,034
Accumulated other comprehensive income, beginning of period, net of tax	-36,707	-27,241
Other comprehensive income (loss) before reclassification, before tax	19,000	17,180
Other comprehensive income (loss) before reclassification, tax	6,460	5,841
Other comprehensive income (loss) before reclassification, net of tax	12,540	11,339
Effect on other comprehensive income (loss), before tax	19,000	17,180
Effect on other comprehensive income (loss), tax	6,460	5,841
Effect on other comprehensive income (loss), net of tax	12,540	11,339
Accumulated other comprehensive income, end of period, before tax	-36,618	-24,095
Accumulated other comprehensive income, end of period, tax	-12,451	-8,193
Accumulated other comprehensive income, end of period, net of tax	($24,167)	($15,902)

Note_5_Deferred_Compensation_P2

Note 5 - Deferred Compensation Plan (Details) (USD $)

3 Months Ended

1 Months Ended

3 Months Ended

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Feb. 28, 2014

Feb. 28, 2013

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Feb. 28, 2014

Feb. 28, 2013

Mar. 31, 2014

Dividend Declared [Member]

Dividend Declared [Member]

Director Fees and Employee Compensation [Member]

Director Fees and Employee Compensation [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]

Maximum [Member]

Note 5 - Deferred Compensation Plan (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Deferred Compensation Arrangement with Individual, Compensation Expense

'

'

'

'

'

$45,000

$24,000

$94,000

$185,000

'

'

'

Percentage of Director's Award Vest On Meeting 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%

'

'

'

'

'

'

'

'

'

'

'

Long Term Incentive Compensation Program Executive Officers, Percentage of Base Salaries

'

'

'

'

'

'

'

'

'

'

'

45.00%

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options

546,000

'

'

'

'

'

'

'

'

'

'

'

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'1 year 219 days

'

'

'

'

'

'

'

'

'

'

'

Dividends Payable, Amount Per Share (in Dollars per share)

'

'

'

'

'

'

'

'

'

$35.77

$32.60

'

Increase (Decrease) in Deferred Compensation

77,765

228,087

'

41,000

52,000

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

$894

$961

'

'

'

'

'

'

'

'

'

'

Deferred Compensation Share-based Arrangements, Liability, Current and Noncurrent

$2,086,000

'

$2,063,000

'

'

'

'

'

'

'

'

'

Note_5_Deferred_Compensation_P3

Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Non-vested Awards (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Director [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Non-vested Awards [Line Items]	'	'
Non-vested awards at	0	0
Non-vested awards at	$0	$0
Granted	238	224
Granted	$894	$885
Non-vested awards at	238	224
Non-vested awards at	$894	$885
Key Employee [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Non-vested Awards [Line Items]	'	'
Non-vested awards at	644.6	535.8
Non-vested awards at	$830	$746
Granted	178	203
Granted	$894	$1,046
Forfeited	-24.6	'
Forfeited	$914	'
Non-vested awards at	798	738.8
Non-vested awards at	$842	$828

Note_5_Deferred_Compensation_P4

Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Vested Awards (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Director [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Vested Awards [Line Items]	'	'
Vested awards at	806.7	876
Vested awards at	$886	$815
Share based dividend	32.5	34.5
Share based dividend	$887	$828
Vested awards at	839.2	910.5
Vested awards at	$869	$817
Key Employee [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Vested Awards [Line Items]	'	'
Vested awards at	408.5	339.7
Vested awards at	$920	$840
Share based dividend	13.4	13.4
Share based dividend	$887	$828
Redeemed vested awards	-76.2	'
Redeemed vested awards	$887	'
Vested awards at	345.7	353.1
Vested awards at	$869	$840

Note_6_Segment_Information_Det

Note 6 - Segment Information (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013
		Current Reportable Segments [Member]	Previous Reportable Segments [Member]
Note 6 - Segment Information (Details) [Line Items]	'	'	'
Number of Reportable Segments	4	'	'
Gross Profit	'	$4,559,000	$3,895,000

Note_6_Segment_Information_Det1

Note 6 - Segment Information (Details) - Reportable Segment (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Reportable segments:	'	'	'
Revenues-External Customers	$22,636,426	$20,849,247	'
Healthcare services expense	18,076,672	16,954,278	'
Total	4,559,000	3,895,000	'
Investment income	54,434	33,937	'
Realized gains on investments, net	2,942	'	'
Other income	15,576	15,697	'
Insurance expense	4,437,308	3,804,287	'
Income before income tax	195,398	140,316	'
Total assets-corporate	73,672,682	'	56,903,105
Fully Insured Dental HMO/IND [Member]	'	'	'
Reportable segments:	'	'	'
Revenues-External Customers	11,947,000	11,591,000	'
Healthcare services expense	9,258,000	9,161,000	'
Total	2,689,000	2,430,000	'
Fully Insured Dental PPO [Member]	'	'	'
Reportable segments:	'	'	'
Revenues-External Customers	3,892,000	3,213,000	'
Healthcare services expense	3,127,000	2,738,000	'
Total	765,000	475,000	'
Self-insured Dental [Member]	'	'	'
Reportable segments:	'	'	'
Revenues-External Customers	6,632,000	5,910,000	'
Healthcare services expense	5,692,000	5,055,000	'
Total	940,000	855,000	'
Corporate and Other [Member]	'	'	'
Reportable segments:	'	'	'
Revenues-External Customers	165,000	135,000	'
Total	$165,000	$135,000	'

Note_7_Federal_Income_Taxes_De

Note 7 - Federal Income Taxes (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
Income Tax Expense (Benefit)	$81,071	$49,363
Effective Income Tax Rate Reconciliation, Percent	41.50%	35.20%
Uncertain Tax Positions in Tax Years Subject to Examination	$0	'

Note_8_Fair_Value_Measurements2

Note 8 - Fair Value Measurements (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'	'
Assets, Fair Value Disclosure, Nonrecurring	$0	$0
Liabilities, Fair Value Disclosure, Nonrecurring	$0	$0

Note_8_Fair_Value_Measurements3

Note 8 - Fair Value Measurements (Details) - Company's Assets and Liabilities Measured at Fair Value on a Recurring Basis (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Fixed maturities	'		'
Assets	$9,140		$8,028
Liabilities	'		'
Liabilities	34		56
Fair Value, Inputs, Level 1 [Member]	'		'
Fixed maturities	'		'
Assets	745		709
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]	'		'
Liabilities	'		'
Liabilities	34	[1]	56	[1]
Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	8,395		7,319
Liabilities	'		'
Liabilities	34		56
Interest Rate Swap [Member]	'		'
Liabilities	'		'
Liabilities	34	[1]	56	[1]
Fixed Maturities [Member] | Federally-Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	1,059		1,057
Fixed Maturities [Member] | Federally-Insured Certificates of Deposit [Member]	'		'
Fixed maturities	'		'
Assets	1,059		1,057
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	7,086		6,011
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]	'		'
Fixed maturities	'		'
Assets	7,086		6,011
Short-term Investments [Member] | Federally-Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	200		201
Short-term Investments [Member] | Federally-Insured Certificates of Deposit [Member]	'		'
Fixed maturities	'		'
Assets	200		201
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]	'		'
Fixed maturities	'		'
Assets	64		60
Short-term Investments [Member] | Money Market Funds [Member]	'		'
Fixed maturities	'		'
Assets	64		60
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]	'		'
Fixed maturities	'		'
Assets	451	[2]	419	[2]
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]	'		'
Fixed maturities	'		'
Assets	451	[2]	419	[2]
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]	'		'
Fixed maturities	'		'
Assets	230	[3]	230	[3]
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]	'		'
Fixed maturities	'		'
Assets	230	[3]	230	[3]
State Guarantee Fund Deposits [Member] | Federally-Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	50	[3]	50	[3]
State Guarantee Fund Deposits [Member] | Federally-Insured Certificates of Deposit [Member]	'		'
Fixed maturities	'		'
Assets	$50	[3]	$50	[3]
[1]	Included in other payables and accruals
[2]	Included as a trading security in other assets
[3]	Included in other assets