DCP Holding 10-Q 13 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 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	30-Sep-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q3
Class A Redeemable Common Shares [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	535
Class C Redeemable Common Shares [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	121
Class B Redeemable Common Shares [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	7,676

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Fixed maturities, available for sale at fair value, amortized cost of $7,633,000 and $6,986,000 at September 30, 2014 and December 31, 2013, respectively	$7,772,874	$7,068,365
Short-term investments, available for sale at fair value, cost of $500,000 and $260,000 at September 30, 2014 and December 31, 2013, respectively	546,023	261,244
Total investments	8,318,897	7,329,609
CASH AND CASH EQUIVALENTS	7,387,780	8,105,859
ACCRUED INVESTMENT INCOME	53,117	53,287
ACCOUNTS RECEIVABLE, including uncollected premiums of $832,418 and $719,755, net of allowance of $8,976 and $7,686 at September 30, 2014 and December 31, 2013, respectively	39,373,284	34,530,021
DEFERRED ACQUISITION COSTS	2,500,534	2,190,462
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $2,961,206 and $2,728,361 at September 30, 2014 and December 31, 2013, respectively	2,733,650	2,473,285
OTHER ASSETS	2,369,432	2,220,582
TOTAL ASSETS	62,736,694	56,903,105
CLAIMS PAYABLE	2,662,553	2,219,725
UNEARNED PREMIUM REVENUE	40,111,985	35,395,337
OTHER PAYABLES AND ACCRUALS	5,370,552	5,445,258
MORTGAGE LOAN PAYABLE	1,259,300	1,294,400
CAPITAL LEASE OBLIGATION	288,563	379,265
DEFERRED COMPENSATION	2,345,840	2,062,783
TOTAL LIABILITIES	52,038,793	46,796,768
COMMITMENTS AND CONTINGENCIES	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Total redeemable preferred and common shares	10,697,901	10,106,337
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	62,736,694	56,903,105
Institutional Preferred Shares-2010 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	407,297	391,814
Institutional Preferred Shares-2012 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	1,175,636	1,130,946
Institutional Preferred Shares-2013 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	1,081,348	1,040,242
Class A Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	515,841	488,282
Class B Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	7,401,112	7,055,053
Class C Redeemable Common Shares [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	116,667	'
Provider Preferred-2009 Series [Member]	'	'
REDEEMABLE PREFERRED AND COMMON SHARES:	'	'
Redeemable shares	$0	$0

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Fixed maturities, available for sale at fair value, amortized cost (in Dollars)	$7,633,000	$6,986,000
Short-term investments, available for sale at fair value, amortized cost (in Dollars)	500,000	260,000
Accounts receivable, uncollected premiums (in Dollars)	832,418	719,755
Accounts receivable, allowance (in Dollars)	8,976	7,686
Depreciation and amortization, property and equipment (in Dollars)	$2,961,206	$2,728,361
Redeemable preferred shares, authorized	92,700	92,700
Redeemable preferred shares, issued	0	0
Redeemable preferred shares, par value (in Dollars per share)	$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
Redeemable preferred shares, par value (in Dollars per share)	$0	$0
Institutional Preferred Shares-2012 Series [Member]	'	'
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
Redeemable preferred shares, par value (in Dollars per share)	$0	$0
Institutional Preferred Shares-2013 Series [Member]	'	'
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
Redeemable preferred shares, par value (in Dollars per share)	$0	$0
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	535	546
Redeemable common shares, outstanding	535	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	7,676	7,889
Redeemable common shares, outstanding	7,676	7,889
Class C Redeemable Common Shares [Member]	'	'
Redeemable preferred shares, outstanding	121	0
Redeemable common shares, par value (in Dollars per share)	$0	$0
Redeemable common shares, authorized	80,000	80,000
Redeemable common shares, issued	121	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
Provider Preferred-2009 Series [Member]	'	'
Redeemable preferred shares, cumulative dividend rate	5.00%	5.00%
Redeemable preferred shares, authorized	5,000	5,000
Redeemable preferred shares, issued	0	0
Redeemable preferred shares, par value (in Dollars per share)	$0	$0

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
REVENUES	'	'	'	'
Premium revenue	$23,578,225	$22,613,692	$69,065,776	$64,878,290
Investment income	57,648	42,947	165,145	115,881
Realized gains on investments, net	25,456	'	28,277	'
Other income	15,576	13,237	46,728	45,906
Total revenues	23,676,905	22,669,876	69,305,926	65,040,077
EXPENSES	'	'	'	'
Healthcare services expense	18,640,591	18,238,159	54,685,254	51,933,947
Insurance expense:	'	'	'	'
Salaries and benefits expense	1,539,841	1,493,450	5,052,395	4,367,545
Commission expenses and other acquisition costs	1,269,215	1,062,492	3,815,808	2,950,084
Other insurance expense	1,345,086	1,688,256	4,312,220	4,879,451
Total insurance expense	4,154,142	4,244,198	13,180,423	12,197,080
Total expenses	22,794,733	22,482,357	67,865,677	64,131,027
INCOME BEFORE INCOME TAX	882,172	187,519	1,440,249	909,050
INCOME TAX EXPENSE	366,718	66,135	598,720	320,003
NET INCOME	515,454	121,384	841,529	589,047
OTHER COMPREHENSIVE INCOME (LOSS)	'	'	'	'
Change in the fair value of interest rate swap, net of income tax expense (benefit) of ($1,295), ($285), $12,388 and $2,361, respectively	-2,513	-553	24,049	4,583
Change in the fair value of investments, net of income tax expense (benefit) of ($26,904), $3,554, $29,006 and ($64,827), respectively	-52,225	6,898	56,307	-125,840
Reclassification adjustment for gains included in net income, net of tax expense of $8,655 and $9,615, respectively	-16,801	'	-18,662	'
Total other comprehensive income (loss)	-71,539	6,345	61,694	-121,257
TOTAL COMPREHENSIVE INCOME	$443,915	$127,729	$903,223	$467,790

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Interest rate swap, tax expense (benefit)	($1,295)	($285)	$12,388	$2,361
Investments, tax expense (benefit)	-26,904	3,554	29,006	-64,827
Reclassification adjustment for gains included in net income, net of tax	$8,655	'	$9,615	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income on redeemable shares	$841,529	$589,047
Adjustments to reconcile net income to cash provided by operating activities:	'	'
Depreciation and amortization	245,008	282,247
Loss on disposal of property	'	56,495
Realized gain on investments, net	-28,277	'
Deferred compensation	458,583	372,130
Effects of changes in operating assets and liabilities:	'	'
Accrued investment income	170	-3,869
Accounts receivable	-4,843,263	-22,509,747
Deferred acquisition costs	-310,072	-1,429,052
Other assets	-187,966	-157,351
Claims payable	442,828	156,975
Unearned premium revenue	4,716,648	22,582,901
Other payables and accruals	-75,184	862,751
Net cash provided by operating activities	1,260,004	802,527
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of investments	-2,323,185	-3,570,750
Sales and maturities of investments	1,418,716	1,084,496
Investment, other	-5,000	-5,000
Acquisition of property and equipment	-505,876	-441,418
Net cash used in investing activities	-1,415,345	-2,932,672
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Mortgage loan repayments	-35,100	-34,200
Payments on capital lease	-90,702	-101,104
Repurchase of redeemable shares	-174,594	-74,501
Redeemable shares issued	130,948	1,096,959
Dividends paid	-393,290	-361,539
Net cash (used in) provided by financing activities	-562,738	525,615
DECREASE IN CASH AND CASH EQUIVALENTS	-718,079	-1,604,530
CASH AND CASH EQUIVALENTS—Beginning of period	8,105,859	8,530,758
CASH AND CASH EQUIVALENTS—End of period	7,387,780	6,926,228
Cash paid for interest	37,900	42,200
Cash paid for income taxes	825,000	490,000
Redeemed common shares (in other payables and accruals)	180,304	180,228
Class A redeemable common shares exchanged for Class B redeemable common shares	'	5,672
Capital lease obligation	'	93,173
Redeemable common shares to be issued in lieu of cash payment of deferred compensation	175,526	11,120
Deferred restricted shares in lieu of cash dividend	40,712	52,042
Purchased property and equipment (included in other payables and accruals)	'	$13,352

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 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	9 Months Ended
	Sep. 30, 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 $40,112,000 and $35,395,000 at September 30, 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 $38,541,000 and $33,810,000 at September 30, 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 $1,571,000 and $1,585,000 at September 30, 2014 and December 31, 2013, respectively. Management has determined that as of September 30, 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, 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 and non-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 $866,000 and $744,000 and amortized approximately $1,031,000 and $969,000 of these capitalized costs for the three months ended September 30, 2014 and 2013, respectively. The Company capitalized deferred acquisition costs of approximately $3,394,000 and $4,307,000 and amortized approximately $3,085,000 and $2,878,000 of these capitalized costs for the nine months ended September 30, 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 statements of comprehensive income.

Note_3_Investments

Note 3 - Investments	9 Months Ended
	Sep. 30, 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 $1,050,000 and $1,250,000 as of September 30, 2014 and December 31, 2013, 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 $42,000 and $60,000 as of September 30, 2014 and December 31, 2013, respectively. The Company invests in corporate bonds with an amortized cost of approximately $7,083,000 and $5,936,000 as of September 30, 2014 and December 31, 2013, respectively. The corporate bonds included in fixed maturities investments are classified as available-for-sale and are carried at fair value.
	The Company owned 112 corporate bonds at September 30, 2014, which consist primarily of investment grade securities. At September 30, 2014, total bond fair value was approximately $7,220,000, which consists of 70 different securities each with a credit rating of AA+ or better totaling approximately $5,204,000. The remaining 42 securities, totaling approximately $2,016,000, had a credit rating of between BB+ and B-. The weighted average yield-to-cost of the Company’s corporate bonds was approximately 3.18% at September 30, 2014. The weighted average maturity of the Company’s corporate bonds was 5.28 years at September 30, 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 $25,000 and $28,000 of realized gains for the three and nine months ended September 30, 2014, respectively. There were no material realized gains or losses for the three and nine months ended September 30, 2013.
	At September 30, 2014 and December 31, 2013, maturity dates for fixed maturities and short-term investments (excluding the money market funds) were:
			Available-for-Sale
			Amortized		Fair		% of
	30-Sep-14		Cost		Value		Total Value
	Maturity dates occurring:
	Less than 1 year (Three certificates of deposit)		$	500,000	$	503,770		6.1	%
	Greater than 1 year (Three certificates of deposit and 112 corporate bonds)			7,633,063		7,772,874		93.9	%
	Total		$	8,133,063	$	8,276,644		100	%
			Available-for-Sale
			Amortized		Fair		% of
	31-Dec-13		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 108 corporate bonds)			6,986,176		7,068,365		97.2	%
	Total		$	7,186,176	$	7,269,392		100	%
	Investments classified at September 30, 2014 and December 31, 2013 as fixed maturities and short-term investments were as follows:
			Available-for-Sale
					Gross		Gross
			Amortized		Unrealized		Unrealized			Fair
	30-Sep-14		Cost		Gain		Loss			Value
	Money market fund		$	42,253						$	42,253
	Certificates of deposit, fixed maturities			1,050,000	$	7,374					1,057,374
	Corporate bonds, fixed maturities			7,083,063		166,910	$	(30,703	)		7,219,270
	Total investments		$	8,175,316	$	174,284	$	(30,703	)	$	8,318,897
			Available-for-Sale
					Gross		Gross
			Amortized		Unrealized		Unrealized			Fair
	31-Dec-13		Cost		Gain		Loss			Value
	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 September 30, 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 September 30, 2014 and December 31, 2013.

Note_4_Accumulated_Other_Compr

Note 4 - Accumulated Other Comprehensive Income	9 Months Ended
	Sep. 30, 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
			30-Sep-14									30-Sep-13
			Before Tax			Income Tax			Net			Before Tax			Income Tax			Net
	Accumulated unrealized gains, net, on investments available for sale, beginning of period		$	247,209		$	84,051		$	163,158		$	50,677		$	17,233		$	33,444
	Other comprehensive income (loss) before reclassification			(79,129	)		(26,904	)		(52,225	)		10,452			3,554			6,898
	Reclassification adjustment for realized investment gains, included in realized gains on investments, net			(25,456	)		(8,655	)		(16,801	)
	Effect on other comprehensive income (loss)			(104,585	)		(35,559	)		(69,026	)		10,452			3,554			6,898
	Accumulated unrealized gains, net, on investments available for sale, end of period		$	142,624		$	48,492		$	94,132		$	61,129		$	20,787		$	40,342
	Accumulated unrealized losses, net, on interest rate swap, beginning of period		$	(15,373	)	$	(5,228	)	$	(10,145	)	$	(33,493	)	$	(11,388	)	$	(22,105	)
	Other comprehensive income before reclassification			(3,808	)		(1,295	)		(2,513	)		(838	)		(285	)		(553	)
	Effect on other comprehensive income			(3,808	)		(1,295	)		(2,513	)		(838	)		(285	)		(553	)
	Accumulated unrealized losses, net, on interest rate swap, end of period		$	(19,181	)	$	(6,523	)	$	(12,658	)	$	(34,331	)	$	(11,673	)	$	(22,658	)
	Accumulated other comprehensive income, beginning of period		$	231,836		$	78,823		$	153,013		$	17,184		$	5,845		$	11,339
	Change in unrealized gains (losses), net, on investments available for sale			(104,585	)		(35,559	)		(69,026	)		10,452			3,554			6,898
	Change in unrealized gains, net, on interest rate swap			(3,808	)		(1,295	)		(2,513	)		(838	)		(285	)		(553	)
	Effect on other comprehensive income			(108,393	)		(36,854	)		(71,539	)		9,614			3,269			6,345
	Accumulated other comprehensive income, end of period		$	123,443		$	41,969		$	81,474		$	26,798		$	9,114		$	17,684
			Nine months ended									Nine months ended
			30-Sep-14									30-Sep-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			85,313			29,006			56,307			(190,667	)		(64,827	)		(125,840	)
	Reclassification adjustment for realized investment gains, included in realized gains on investments, net			(28,277	)		(9,615	)		(18,662	)
	Effect on other comprehensive income (loss)			57,036			19,391			37,645			(190,667	)		(64,827	)		(125,840	)
	Accumulated unrealized gains, net, on investments available for sale, end of period		$	142,624		$	48,492		$	94,132		$	61,129		$	20,787		$	40,342
	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			36,437			12,388			24,049			6,944			2,361			4,583
	Effect on other comprehensive income			36,437			12,388			24,049			6,944			2,361			4,583
	Accumulated unrealized losses, net, on interest rate swap, end of period		$	(19,181	)	$	(6,523	)	$	(12,658	)	$	(34,331	)	$	(11,673	)	$	(22,658	)
	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			57,036			19,391			37,645			(190,667	)		(64,827	)		(125,840	)
	Change in unrealized gains, net, on interest rate swap			36,437			12,388			24,049			6,944			2,361			4,583
	Effect on other comprehensive income			93,473			31,779			61,694			(183,723	)		(62,466	)		(121,257	)
	Accumulated other comprehensive income, end of period		$	123,443		$	41,969		$	81,474		$	26,798		$	9,114		$	17,684

Note_5_Deferred_Compensation_P

Note 5 - Deferred Compensation Plan	9 Months Ended
	Sep. 30, 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 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 awards is remeasured at the end of each reporting period through the remaining vesting period with the change in fair value recognized in earnings.
	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 $29,000 and $13,000 related to deferred director fees and deferred employee compensation for the three months ended September 30, 2014 and 2013, respectively. The Company recorded expense of approximately $102,000 and $51,000 related to deferred director fees and deferred employee compensation for the nine months ended September 30, 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 $145,000 and $74,000 related to deferred share awards and the change in the value of phantom shares for the three months ended September 30, 2014 and 2013, respectively. The Company recorded deferred compensation expense of approximately $406,000 and $359,000 related to deferred share awards and the change in the value of phantom shares for the nine months ended September 30, 2014 and 2013, respectively. As of September 30, 2014, there is approximately $276,000 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 2.0 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 nine months ended September 30, 2014 and 2013 were $894 and $957, respectively. At September 30, 2014 and December 31, 2013, the deferred compensation liability was approximately $2,346,000 and $2,063,000, respectively.
	The following is a summary of activity of non-vested awards for the nine months ended September 30, 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			252		$	894		67			894
	Vested			(7.0	)		894
	Forfeited								(24.6	)		914
	Non-vested awards at September 30, 2014			245		$	894		687		$	833
			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
	Vested			(14.0	)		885
	Forfeited								(21.0	)		871
	Non-vested awards at September 30, 2013			238		$	885		717.8		$	827
	The following is a summary of activity of vested awards for the nine months ended September 30, 2014 and 2013:
			Individual			Weighted		Key Employee			Weighted
			Director's			Average		Awards			AverageVested
			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
	Vested during the year			7			884
	Redeemed vested awards								(76.2	)		887
	Converted to Redeemable Common Shares			(7.0	)		884
	Vested awards at September 30, 2014			839.2		$	929		345.7		$	929
			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 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

Note_6_Segment_Information

Note 6 - Segment Information	9 Months Ended
	Sep. 30, 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 $4,937,000 and $4,376,000 for the three months ended September 30, 2014 and 2013, respectively. The Company’s gross profit was approximately $14,381,000 and $12,944,000 for the nine months ended September 30, 2014 and 2013, respectively
	Listed below is financial information required for each reportable segment for the three and nine months ended September 30, 2014 and 2013 (amounts in thousands):
			Three Months Ended						Three Months Ended
			30-Sep-14						30-Sep-13
			Revenues-		Healthcare				Revenues-		Healthcare
			External		Services				External		Services
			Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND		$	11,885	$	9,230	$	2,655	$	11,685	$	9,128	$	2,557
	Fully-insured dental PPO			4,222		3,095		1,127		3,413		2,735		678
	Self-insured dental			7,313		6,316		997		7,367		6,375		992
	Corporate, all other			158				158		149				149
	Total		$	23,578	$	18,641		4,937	$	22,614	$	18,238		4,376
	Investment income							58						43
	Realized gains on investments, net							25
	Other income							16						13
	Insurance expense							4,154						4,244
	Income before income tax						$	882					$	188
	Total assets-corporate						$	62,737
			Nine Months Ended						Nine Months Ended
			30-Sep-14						30-Sep-13
			Revenues-		Healthcare				Revenues-		Healthcare
			External		Services				External		Services
			Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND		$	35,836	$	27,559	$	8,277	$	34,941	$	26,943	$	7,998
	Fully-insured dental PPO			12,247		9,476		2,771		9,932		8,148		1,784
	Self-insured dental			20,507		17,650		2,857		19,575		16,843		2,732
	Corporate, all other			476				476		430				430
	Total		$	69,066	$	54,685		14,381	$	64,878	$	51,934		12,944
	Investment income							165						116
	Realized gains on investments, net							28
	Other income							47						46
	Insurance expense							13,180						12,197
	Income before income tax						$	1,441					$	909
	Total assets-corporate						$	62,737
	Inter-segment revenues were not significant for the three and nine months ended September 30, 2014 and 2013.

Note_7_Federal_Income_Taxes

Note 7 - Federal Income Taxes	9 Months Ended
	Sep. 30, 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 September 30, 2014 was approximately $367,000 with an effective rate of 41.6%. 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 nine months ended September 30, 2014 was approximately $599,000 with an effective rate of 41.6%. 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 increase in the effective tax rate for the 2014 period compared to the 2013 period 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	9 Months Ended
	Sep. 30, 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 September 30, 2014 and December 31, 2013 (amounts in thousands):
			30-Sep-14						31-Dec-13
			Level 1		Level 2		Total Balance		Level 1		Level 2		Total Balance
	Assets
	Fixed maturities
	Federally-Insured certificates of deposit				$	554	$	554			$	1,057	$	1,057
	Investment grade corporate bonds					6,772		6,772				6,011		6,011
	Non-investment grade corporate bonds					448		448
	Short-term investments
	Money market fund		$	42				42	$	60				60
	Federally-Insured certificates of deposit					504		504				201		201
	Deferred compensation investments (a)
	Equity mutual fund investments			505				505		419				419
	State guarantee fund deposits (b)
	Government securities			229				229		230				230
	Federally-Insured certificates of deposit					50		50				50		50
	Total		$	776	$	8,328	$	9,104	$	709	$	7,319	$	8,028
	Liabilities
	Interest rate swap (c)				$	19	$	19			$	56	$	56
	Total		$		$	19	$	19	$		$	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 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, 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 September 30, 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)	9 Months Ended
	Sep. 30, 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 $40,112,000 and $35,395,000 at September 30, 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 $38,541,000 and $33,810,000 at September 30, 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 $1,571,000 and $1,585,000 at September 30, 2014 and December 31, 2013, respectively. Management has determined that as of September 30, 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, 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 and non-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 $866,000 and $744,000 and amortized approximately $1,031,000 and $969,000 of these capitalized costs for the three months ended September 30, 2014 and 2013, respectively. The Company capitalized deferred acquisition costs of approximately $3,394,000 and $4,307,000 and amortized approximately $3,085,000 and $2,878,000 of these capitalized costs for the nine months ended September 30, 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 statements of comprehensive income.

Note_3_Investments_Tables

Note 3 - Investments (Tables)	9 Months Ended
	Sep. 30, 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
		Amortized		Fair		% of
	30-Sep-14	Cost		Value		Total Value
	Maturity dates occurring:
	Less than 1 year (Three certificates of deposit)	$	500,000	$	503,770		6.1	%
	Greater than 1 year (Three certificates of deposit and 112 corporate bonds)		7,633,063		7,772,874		93.9	%
	Total	$	8,133,063	$	8,276,644		100	%
		Available-for-Sale
		Amortized		Fair		% of
	31-Dec-13	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 108 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
				Gross		Gross
		Amortized		Unrealized		Unrealized			Fair
	30-Sep-14	Cost		Gain		Loss			Value
	Money market fund	$	42,253						$	42,253
	Certificates of deposit, fixed maturities		1,050,000	$	7,374					1,057,374
	Corporate bonds, fixed maturities		7,083,063		166,910	$	(30,703	)		7,219,270
	Total investments	$	8,175,316	$	174,284	$	(30,703	)	$	8,318,897
		Available-for-Sale
				Gross		Gross
		Amortized		Unrealized		Unrealized			Fair
	31-Dec-13	Cost		Gain		Loss			Value
	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)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
		Three months ended									Three months ended
		30-Sep-14									30-Sep-13
		Before Tax			Income Tax			Net			Before Tax			Income Tax			Net
	Accumulated unrealized gains, net, on investments available for sale, beginning of period	$	247,209		$	84,051		$	163,158		$	50,677		$	17,233		$	33,444
	Other comprehensive income (loss) before reclassification		(79,129	)		(26,904	)		(52,225	)		10,452			3,554			6,898
	Reclassification adjustment for realized investment gains, included in realized gains on investments, net		(25,456	)		(8,655	)		(16,801	)
	Effect on other comprehensive income (loss)		(104,585	)		(35,559	)		(69,026	)		10,452			3,554			6,898
	Accumulated unrealized gains, net, on investments available for sale, end of period	$	142,624		$	48,492		$	94,132		$	61,129		$	20,787		$	40,342
	Accumulated unrealized losses, net, on interest rate swap, beginning of period	$	(15,373	)	$	(5,228	)	$	(10,145	)	$	(33,493	)	$	(11,388	)	$	(22,105	)
	Other comprehensive income before reclassification		(3,808	)		(1,295	)		(2,513	)		(838	)		(285	)		(553	)
	Effect on other comprehensive income		(3,808	)		(1,295	)		(2,513	)		(838	)		(285	)		(553	)
	Accumulated unrealized losses, net, on interest rate swap, end of period	$	(19,181	)	$	(6,523	)	$	(12,658	)	$	(34,331	)	$	(11,673	)	$	(22,658	)
	Accumulated other comprehensive income, beginning of period	$	231,836		$	78,823		$	153,013		$	17,184		$	5,845		$	11,339
	Change in unrealized gains (losses), net, on investments available for sale		(104,585	)		(35,559	)		(69,026	)		10,452			3,554			6,898
	Change in unrealized gains, net, on interest rate swap		(3,808	)		(1,295	)		(2,513	)		(838	)		(285	)		(553	)
	Effect on other comprehensive income		(108,393	)		(36,854	)		(71,539	)		9,614			3,269			6,345
	Accumulated other comprehensive income, end of period	$	123,443		$	41,969		$	81,474		$	26,798		$	9,114		$	17,684
		Nine months ended									Nine months ended
		30-Sep-14									30-Sep-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		85,313			29,006			56,307			(190,667	)		(64,827	)		(125,840	)
	Reclassification adjustment for realized investment gains, included in realized gains on investments, net		(28,277	)		(9,615	)		(18,662	)
	Effect on other comprehensive income (loss)		57,036			19,391			37,645			(190,667	)		(64,827	)		(125,840	)
	Accumulated unrealized gains, net, on investments available for sale, end of period	$	142,624		$	48,492		$	94,132		$	61,129		$	20,787		$	40,342
	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		36,437			12,388			24,049			6,944			2,361			4,583
	Effect on other comprehensive income		36,437			12,388			24,049			6,944			2,361			4,583
	Accumulated unrealized losses, net, on interest rate swap, end of period	$	(19,181	)	$	(6,523	)	$	(12,658	)	$	(34,331	)	$	(11,673	)	$	(22,658	)
	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		57,036			19,391			37,645			(190,667	)		(64,827	)		(125,840	)
	Change in unrealized gains, net, on interest rate swap		36,437			12,388			24,049			6,944			2,361			4,583
	Effect on other comprehensive income		93,473			31,779			61,694			(183,723	)		(62,466	)		(121,257	)
	Accumulated other comprehensive income, end of period	$	123,443		$	41,969		$	81,474		$	26,798		$	9,114		$	17,684

Note_5_Deferred_Compensation_P1

Note 5 - Deferred Compensation Plan (Tables)	9 Months Ended
	Sep. 30, 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		252		$	894		67			894
	Vested		(7.0	)		894
	Forfeited							(24.6	)		914
	Non-vested awards at September 30, 2014		245		$	894		687		$	833
		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
	Vested		(14.0	)		885
	Forfeited							(21.0	)		871
	Non-vested awards at September 30, 2013		238		$	885		717.8		$	827
Schedule of Vested Share Activity [Table Text Block]	'
		Individual			Weighted		Key Employee			Weighted
		Director's			Average		Awards			AverageVested
		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
	Vested during the year		7			884
	Redeemed vested awards							(76.2	)		887
	Converted to Redeemable Common Shares		(7.0	)		884
	Vested awards at September 30, 2014		839.2		$	929		345.7		$	929
		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 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

Note_6_Segment_Information_Tab

Note 6 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Three Months Ended						Three Months Ended
		30-Sep-14						30-Sep-13
		Revenues-		Healthcare				Revenues-		Healthcare
		External		Services				External		Services
		Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND	$	11,885	$	9,230	$	2,655	$	11,685	$	9,128	$	2,557
	Fully-insured dental PPO		4,222		3,095		1,127		3,413		2,735		678
	Self-insured dental		7,313		6,316		997		7,367		6,375		992
	Corporate, all other		158				158		149				149
	Total	$	23,578	$	18,641		4,937	$	22,614	$	18,238		4,376
	Investment income						58						43
	Realized gains on investments, net						25
	Other income						16						13
	Insurance expense						4,154						4,244
	Income before income tax					$	882					$	188
	Total assets-corporate					$	62,737
		Nine Months Ended						Nine Months Ended
		30-Sep-14						30-Sep-13
		Revenues-		Healthcare				Revenues-		Healthcare
		External		Services				External		Services
		Customers		Expense		Total		Customers		Expense		Total
	Reportable segments:
	Fully-insured dental HMO/IND	$	35,836	$	27,559	$	8,277	$	34,941	$	26,943	$	7,998
	Fully-insured dental PPO		12,247		9,476		2,771		9,932		8,148		1,784
	Self-insured dental		20,507		17,650		2,857		19,575		16,843		2,732
	Corporate, all other		476				476		430				430
	Total	$	69,066	$	54,685		14,381	$	64,878	$	51,934		12,944
	Investment income						165						116
	Realized gains on investments, net						28
	Other income						47						46
	Insurance expense						13,180						12,197
	Income before income tax					$	1,441					$	909
	Total assets-corporate					$	62,737

Note_8_Fair_Value_Measurements1

Note 8 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		30-Sep-14						31-Dec-13
		Level 1		Level 2		Total Balance		Level 1		Level 2		Total Balance
	Assets
	Fixed maturities
	Federally-Insured certificates of deposit			$	554	$	554			$	1,057	$	1,057
	Investment grade corporate bonds				6,772		6,772				6,011		6,011
	Non-investment grade corporate bonds				448		448
	Short-term investments
	Money market fund	$	42				42	$	60				60
	Federally-Insured certificates of deposit				504		504				201		201
	Deferred compensation investments (a)
	Equity mutual fund investments		505				505		419				419
	State guarantee fund deposits (b)
	Government securities		229				229		230				230
	Federally-Insured certificates of deposit				50		50				50		50
	Total	$	776	$	8,328	$	9,104	$	709	$	7,319	$	8,028
	Liabilities
	Interest rate swap (c)			$	19	$	19			$	56	$	56
	Total	$		$	19	$	19	$		$	56	$	56

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Accounting Policies [Abstract]	'	'	'	'	'
Membership Contract Cancellation Duration	'	'	'30 days	'	'
Financial Guarantee Insurance Contracts, Unearned Premium Revenue	$40,112,000	'	$40,112,000	'	$35,395,000
Unbilled Contracts Receivable	38,541,000	'	38,541,000	'	33,810,000
Advance Premium Received	1,571,000	'	1,571,000	'	1,585,000
Premium Deficiency Reserve	0	'	0	'	0
Deferred Policy Acquisition Costs, Additions	866,000	744,000	3,394,000	4,307,000	'
Deferred Policy Acquisition Cost, Amortization Expense	$1,031,000	$969,000	$3,085,000	$2,878,000	'

Note_3_Investments_Details

Note 3 - Investments (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Note 3 - Investments (Details) [Line Items]	'	'	'	'	'
Available-for-sale Securities	$7,633,000	'	$7,633,000	'	$6,986,000
Available-for-sale Securities, Gross Realized Gain (Loss)	8,655	'	9,615	'	'
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	'	0	'	0
Federally-Insured Certificates of Deposit [Member]	'	'	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'	'	'
Available-for-sale Securities, Amortized Cost Basis	1,050,000	'	1,050,000	'	1,250,000
Money Market Funds [Member]	'	'	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'	'	'
Available-for-sale Securities	42,000	'	42,000	'	60,000
Investment Grade Corporate Bonds [Member] | A- or Better [Member]	'	'	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'	'	'
Investment Owned, at Fair Value	5,204,000	'	5,204,000	'	'
Number of Security Investment Held by Entity	70	'	70	'	'
Investment Grade Corporate Bonds [Member] | BBB+ and BBB- [Member]	'	'	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'	'	'
Investment Owned, at Fair Value	2,016,000	'	2,016,000	'	'
Number of Security Investment Held by Entity	42	'	42	'	'
Investment Grade Corporate Bonds [Member]	'	'	'	'	'
Note 3 - Investments (Details) [Line Items]	'	'	'	'	'
Available-for-sale Securities, Amortized Cost Basis	7,083,000	'	7,083,000	'	5,936,000
Investment Grade Corporate Bond	112	'	112	'	'
Investment Owned, at Fair Value	7,220,000	'	7,220,000	'	'
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.18%	'	3.18%	'	'
Weighted Average Maturity of Investment	'	'	'5 years 102 days	'	'
Available-for-sale Securities, Gross Realized Gain (Loss)	$25,000	$0	$28,000	$0	'

Note_3_Investments_Details_Mat

Note 3 - Investments (Details) - Maturity Dates for Fixed Maturities and Short-term Investments (USD $)	Sep. 30, 2014	Dec. 31, 2013
Maturity dates occurring:	'	'
Available-for-Sale Securities, Fair Value Total	$7,633,000	$6,986,000
Certificates of Deposit [Member]	'	'
Maturity dates occurring:	'	'
Available-for-Sale Securities, Less than 1 year, Amortized Cost	500,000	200,000
Available-for-Sale Securities, Less than 1 year, Fair Value	503,770	201,027
Available-for-Sale Securities, Less than 1 year, Percentage	6.10%	2.80%
Available-for-Sale Securities, Greater than 1 year, Amortized Cost	7,633,063	6,986,176
Available-for-Sale Securities, Greater than 1 year, Fair Value	7,772,874	7,068,365
Available-for-Sale Securities, Greater than 1 year, Percentage	93.90%	97.20%
Available-for-Sale Securities, Amortized Cost, Total	8,133,063	7,186,176
Available-for-Sale Securities, Fair Value Total	$8,276,644	$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 $)	Sep. 30, 2014	Dec. 31, 2013
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]	'	'
Available-for-Sale, Amortized Cost	$8,175,316	$7,246,393
Available-for-Sale, Gross Unrealized Gain	174,284	137,743
Available-for-Sale, Gross Unrealized Loss	-30,703	-54,527
Available-for-Sale, Fair Value	8,318,897	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	42,253	60,217
Available-for-Sale, Fair Value	42,253	60,217
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	7,374	8,693
Available-for-Sale, Gross Unrealized Loss	'	-1,625
Available-for-Sale, Fair Value	1,057,374	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	7,083,063	5,936,176
Available-for-Sale, Gross Unrealized Gain	166,910	128,023
Available-for-Sale, Gross Unrealized Loss	-30,703	-52,902
Available-for-Sale, Fair Value	7,219,270	6,011,297
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
Available-for-Sale, Gross Unrealized Gain	'	1,027
Available-for-Sale, Fair Value	'	$201,027

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		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Accumulated unrealized gains, net, on investments available for sale, before tax	$231,836	$17,184	$29,970	$210,521
Accumulated unrealized gains, net, on investments available for sale, tax	78,823	5,845	10,190	71,580
Accumulated unrealized gains, net, on investments available for sale, net	153,013	11,339	19,780	138,941
Change in unrealized gains (losses), net, on investments available for sale	-104,585	10,452	57,036	-190,667
Change in unrealized gains (losses), net, on investments available for sale	-35,559	3,554	19,391	-64,827
Change in unrealized gains (losses), net, on investments available for sale	-69,026	6,898	37,645	-125,840
Change in unrealized gains, net, on interest rate swap	-3,808	-838	36,437	6,944
Change in unrealized gains, net, on interest rate swap	-1,295	-285	12,388	2,361
Change in unrealized gains, net, on interest rate swap	-2,513	-553	24,049	4,583
Reclassification adjustment for realized investment gains, included in realized gains on investments, net	16,801	'	18,662	'
Effect on other comprehensive income, before tax	-108,393	9,614	93,473	-183,723
Effect on other comprehensive income, tax	-36,854	3,269	31,779	-62,466
Effect on other comprehensive income, net	-71,539	6,345	61,694	-121,257
Accumulated unrealized gains, net, on investments available for sale, before tax	123,443	26,798	123,443	26,798
Accumulated unrealized gains, net, on investments available for sale, tax	41,969	9,114	41,969	9,114
Accumulated unrealized gains, net, on investments available for sale, net	81,474	17,684	81,474	17,684
Accumulated Unrealized Gains Net on Investments Available-for-sale [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Accumulated unrealized gains, net, on investments available for sale, before tax	247,209	50,677	85,588	251,796
Accumulated unrealized gains, net, on investments available for sale, tax	84,051	17,233	29,101	85,614
Accumulated unrealized gains, net, on investments available for sale, net	163,158	33,444	56,487	166,182
Other comprehensive income (loss) before reclassification, before tax	-79,129	10,452	85,313	-190,667
Other comprehensive income (loss) before reclassification, tax	-26,904	3,554	29,006	-64,827
Other comprehensive income (loss) before reclassification, net	-52,225	6,898	56,307	-125,840
Reclassification adjustment for realized investment gains, included in realized gains on investments, net	-25,456	'	-28,277	'
Reclassification adjustment for realized investment gains, included in realized gains on investments, net	-8,655	'	-9,615	'
Reclassification adjustment for realized investment gains, included in realized gains on investments, net	-16,801	'	-18,662	'
Effect on other comprehensive income, before tax	-104,585	10,452	57,036	-190,667
Effect on other comprehensive income, tax	-35,559	3,554	19,391	-64,827
Effect on other comprehensive income, net	-69,026	6,898	37,645	-125,840
Accumulated unrealized gains, net, on investments available for sale, before tax	142,624	61,129	142,624	61,129
Accumulated unrealized gains, net, on investments available for sale, tax	48,492	20,787	48,492	20,787
Accumulated unrealized gains, net, on investments available for sale, net	94,132	40,342	94,132	40,342
Accumulated Unrealized Losses, Net, on Interest Rate Swaps [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Accumulated unrealized gains, net, on investments available for sale, before tax	-15,373	-33,493	-55,618	-41,275
Accumulated unrealized gains, net, on investments available for sale, tax	-5,228	-11,388	-18,911	-14,034
Accumulated unrealized gains, net, on investments available for sale, net	-10,145	-22,105	-36,707	-27,241
Other comprehensive income (loss) before reclassification, before tax	-3,808	-838	36,437	6,944
Other comprehensive income (loss) before reclassification, tax	-1,295	-285	12,388	2,361
Other comprehensive income (loss) before reclassification, net	-2,513	-553	24,049	4,583
Effect on other comprehensive income, before tax	-3,808	-838	36,437	6,944
Effect on other comprehensive income, tax	-1,295	-285	12,388	2,361
Effect on other comprehensive income, net	-2,513	-553	24,049	4,583
Accumulated unrealized gains, net, on investments available for sale, before tax	-19,181	-34,331	-19,181	-34,331
Accumulated unrealized gains, net, on investments available for sale, tax	-6,523	-11,673	-6,523	-11,673
Accumulated unrealized gains, net, on investments available for sale, net	($12,658)	($22,658)	($12,658)	($22,658)

Note_5_Deferred_Compensation_P2

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

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Feb. 28, 2014

Feb. 28, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Feb. 28, 2014

Feb. 28, 2013

Sep. 30, 2014

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]

Deferred Share and Phantom Shares [Member]

Deferred Share and Phantom Shares [Member]

Deferred Share and Phantom Shares [Member]

Deferred Share and Phantom Shares [Member]

Dividend Declared [Member]

Dividend Declared [Member]

Maximum [Member]

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred Compensation Arrangement with Individual, Compensation Expense

'

'

'

'

'

$29,000

$13,000

$102,000

$51,000

$145,000

$74,000

$406,000

$359,000

'

'

'

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

276,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

$35.77

$32.60

'

'

'

'

'

'

'

'

'

'

'

Increase (Decrease) in Deferred Compensation

458,583

372,130

'

'

'

'

'

'

'

'

'

'

'

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

$957

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

$2,346,000

'

$2,063,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_5_Deferred_Compensation_P3

Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Non-vested Awards (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Director [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Non-vested Awards [Line Items]	'	'
Granted	252	252
Granted	$894	$885
Vested	-7	-14
Vested	$894	$885
Non-vested awards at period end	245	238
Non-vested awards at period end	$894	$885
Key Employee [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Non-vested Awards [Line Items]	'	'
Non-vested awards at period start	644.6	535.8
Non-vested awards at period start	$830	$746
Granted	67	203
Granted	$894	$1,046
Forfeited	-24.6	-21
Forfeited	$914	$871
Non-vested awards at period end	687	717.8
Non-vested awards at period end	$833	$827

Note_5_Deferred_Compensation_P4

Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Vested Awards (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Director [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Vested Awards [Line Items]	'	'
Vested awards at period start	806.7	876
Vested awards at period start	$886	$815
Share based dividend	32.5	34.5
Share based dividend	$887	$828
Vested during the year	7	14
Vested during the year	$884	$794
Redeemed vested awards	'	-103.8
Redeemed vested awards	'	$794
Converted to Redeemable Common Shares	-7	-14
Converted to Redeemable Common Shares	$884	$794
Vested awards at period end	839.2	806.7
Vested awards at period end	$929	$787
Key Employee [Member]	'	'
Note 5 - Deferred Compensation Plan (Details) - Summary of Activity of Vested Awards [Line Items]	'	'
Vested awards at period start	408.5	339.7
Vested awards at period start	$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 period end	345.7	353.1
Vested awards at period end	$929	$816

Note_6_Segment_Information_Det

Note 6 - Segment Information (Details) (USD $)	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013
		Current Reportable Segments [Member]	Current Reportable Segments [Member]	Previous Reportable Segments [Member]	Previous Reportable Segments [Member]
Note 6 - Segment Information (Details) [Line Items]	'	'	'	'	'
Number of Reportable Segments	4	'	'	'	'
Gross Profit	'	$4,937,000	$14,381,000	$4,376,000	$12,944,000

Note_6_Segment_Information_Det1

Note 6 - Segment Information (Details) - Reportable Segment (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Reportable segments:	'	'	'	'	'
Revenues-External Customers	$23,578,225	$22,613,692	$69,065,776	$64,878,290	'
Healthcare Services Expense	18,640,591	18,238,159	54,685,254	51,933,947	'
Total	4,937,000	4,376,000	14,381,000	12,944,000	'
Investment income	57,648	42,947	165,145	115,881	'
Realized gains on investments, net	25,456	'	28,277	'	'
Other income	15,576	13,237	46,728	45,906	'
Insurance expense	4,154,142	4,244,198	13,180,423	12,197,080	'
Income before income tax	882,172	187,519	1,440,249	909,050	'
Total assets-corporate	62,736,694	'	62,736,694	'	56,903,105
Fully Insured Dental HMO/IND [Member]	'	'	'	'	'
Reportable segments:	'	'	'	'	'
Revenues-External Customers	11,885,000	11,685,000	35,836,000	34,941,000	'
Healthcare Services Expense	9,230,000	9,128,000	27,559,000	26,943,000	'
Total	2,655,000	2,557,000	8,277,000	7,998,000	'
Fully Insured Dental PPO [Member]	'	'	'	'	'
Reportable segments:	'	'	'	'	'
Revenues-External Customers	4,222,000	3,413,000	12,247,000	9,932,000	'
Healthcare Services Expense	3,095,000	2,735,000	9,476,000	8,148,000	'
Total	1,127,000	678,000	2,771,000	1,784,000	'
Self-insured Dental [Member]	'	'	'	'	'
Reportable segments:	'	'	'	'	'
Revenues-External Customers	7,313,000	7,367,000	20,507,000	19,575,000	'
Healthcare Services Expense	6,316,000	6,375,000	17,650,000	16,843,000	'
Total	997,000	992,000	2,857,000	2,732,000	'
Corporate and Other [Member]	'	'	'	'	'
Reportable segments:	'	'	'	'	'
Revenues-External Customers	158,000	149,000	476,000	430,000	'
Total	$158,000	$149,000	$476,000	$430,000	'

Note_7_Federal_Income_Taxes_De

Note 7 - Federal Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Income Tax Expense (Benefit)	$366,718	$66,135	$598,720	$320,003
Effective Income Tax Rate Reconciliation, Percent	41.60%	35.30%	41.60%	35.20%

Note_8_Fair_Value_Measurements2

Note 8 - Fair Value Measurements (Details) (USD $)	Sep. 30, 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 $)	Sep. 30, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Fixed maturities	'		'
Assets	$9,104		$8,028
Fixed Maturities [Member] | Federally-Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	554		1,057
Fixed Maturities [Member] | Federally-Insured Certificates of Deposit [Member]	'		'
Fixed maturities	'		'
Assets	554		1,057
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	6,772		6,011
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]	'		'
Fixed maturities	'		'
Assets	6,772		6,011
Fixed Maturities [Member] | Non-Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	448		'
Fixed Maturities [Member] | Non-Investment Grade Corporate Bonds [Member]	'		'
Fixed maturities	'		'
Assets	448		'
Short-term Investments [Member] | Federally-Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	504		201
Short-term Investments [Member] | Federally-Insured Certificates of Deposit [Member]	'		'
Fixed maturities	'		'
Assets	504		201
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]	'		'
Fixed maturities	'		'
Assets	42		60
Short-term Investments [Member] | Money Market Funds [Member]	'		'
Fixed maturities	'		'
Assets	42		60
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]	'		'
Fixed maturities	'		'
Assets	505	[1]	419	[1]
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]	'		'
Fixed maturities	'		'
Assets	505	[1]	419	[1]
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]	'		'
Fixed maturities	'		'
Assets	229	[2]	230	[2]
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]	'		'
Fixed maturities	'		'
Assets	229	[2]	230	[2]
State Guarantee Fund Deposits [Member] | Federally-Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	50	[2]	50	[2]
State Guarantee Fund Deposits [Member] | Federally-Insured Certificates of Deposit [Member]	'		'
Fixed maturities	'		'
Assets	50	[2]	50	[2]
Fair Value, Inputs, Level 1 [Member]	'		'
Fixed maturities	'		'
Assets	776		709
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]	'		'
Liabilities	'		'
Liabilities	19	[3]	56	[3]
Fair Value, Inputs, Level 2 [Member]	'		'
Fixed maturities	'		'
Assets	8,328		7,319
Interest Rate Swap [Member]	'		'
Liabilities	'		'
Liabilities	$19	[3]	$56	[3]
[1]	Included as a trading security in other assets
[2]	Included in other assets
[3]	Included in other payables and accruals