DCP Holding 10-K 23 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 04, 2016	Jun. 30, 2015
Document Information [Line Items]
Entity Registrant Name	DCP Holding CO
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 8,500,000
Amendment Flag	false
Entity Central Index Key	1,361,025
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	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Class A Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		515
Class B Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		8,127
Class C Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		2,271

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
INVESTMENTS:
Fixed maturities, available for sale at fair value, amortized cost of $8,745,000 and $7,397,000 at December 31, 2015 and 2014, respectively	$ 8,708,799	$ 7,547,366
Short-term investments, available for sale at fair value, cost of $449,000 and $700,000 at December 31, 2015 and 2014, respectively	449,457	704,676
Total investments	9,158,256	8,252,042
CASH AND CASH EQUIVALENTS	11,657,287	9,189,994
ACCRUED INVESTMENT INCOME	75,257	69,462
ACCOUNTS RECEIVABLE, including uncollected premiums of $785,942 and $1,021,970, net of allowance of $14,715 and $13,488 at December 31, 2015 and 2014, respectively	31,741,166	32,576,154
DEFERRED ACQUISITION COSTS	2,012,604	2,050,328
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $3,168,946 and $2,968,846 at December 31, 2015 and 2014, respectively	2,700,909	2,676,914
OTHER ASSETS	2,998,073	2,423,916
TOTAL ASSETS	60,343,552	57,238,810
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
CLAIMS PAYABLE	3,253,346	2,997,613
UNEARNED PREMIUM REVENUE	32,631,117	32,636,768
OTHER PAYABLES AND ACCRUALS	5,565,495	5,444,808
MORTGAGE LOAN PAYABLE	1,198,400	1,247,600
CAPITAL LEASE OBLIGATIONS	869,456	771,478
DEFERRED COMPENSATION	3,287,065	2,766,449
TOTAL LIABILITIES	$ 46,804,879	$ 45,864,716
COMMITMENTS AND CONTINGENCIES
REDEEMABLE PREFERRED AND COMMON SHARES:
Total redeemable preferred and common shares	$ 13,538,673	$ 11,374,094
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	60,343,552	57,238,810
Institutional Preferred Shares-2010 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	420,515	414,173
Institutional Preferred Shares-2012 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	1,213,791	1,195,484
Institutional Preferred Shares-2013 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	1,116,442	1,099,604
Class A Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	522,045	529,158
Class B Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	8,237,390	7,815,789
Class C Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	2,028,490	319,886
Class D Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	0	0
Provider Preferred-2009 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Fixed maturities, available for sale at fair value, amortized cost (in Dollars)	$ 8,745,000	$ 7,397,000
Short-term investments, available for sale at fair value, amortized cost (in Dollars)	449,000	700,000
Accounts receivable, uncollected premiums (in Dollars)	785,942	1,021,970
Accounts receivable, allowance (in Dollars)	14,715	13,488
Depreciation and amortization, property and equipment (in Dollars)	$ 3,168,946	$ 2,968,846
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	516	531
Redeemable common shares, outstanding	516	531
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	8,142	7,843
Redeemable common shares, outstanding	8,142	7,843
Class C Redeemable Common Shares [Member]
Redeemable preferred shares, authorized	80,000	80,000
Redeemable preferred shares, issued	2,005	321
Redeemable preferred shares, outstanding	2,005	321
Redeemable preferred shares, par value (in Dollars per share)	$ 0	$ 0
Class D Redeemable Common Shares [Member]
Redeemable preferred shares, authorized	100,000	100,000
Redeemable preferred shares, issued	0	0
Redeemable preferred shares, par value (in Dollars per share)	$ 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, outstanding	0	0
Redeemable preferred shares, par value (in Dollars per share)	$ 0	$ 0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
REVENUES
Premium revenue	$ 98,261,441	$ 91,936,578	$ 86,362,613
Investment income	251,756	221,622	164,057
Realized (losses) gains on investments, net	(58,926)	29,691
Other income	62,304	62,304	61,477
Total revenues	98,516,575	92,250,195	86,588,147
EXPENSES
Healthcare services expense	76,683,963	71,695,797	67,762,332
Insurance expense:
Salaries and benefits expense	7,766,987	7,249,590	6,534,300
Commission expenses and other acquisition costs	5,420,357	5,123,790	4,074,714
Other insurance expense	6,888,760	5,952,103	6,180,356
Total insurance expense	20,076,104	18,325,483	16,789,370
Total expenses	96,760,067	90,021,280	84,551,702
INCOME BEFORE INCOME TAX	1,756,508	2,228,915	2,036,445
PROVISION (BENEFIT) FOR INCOME TAX:
Current	1,101,048	1,039,777	825,242
Deferred	(302,625)	(152,035)	(70,403)
INCOME TAX EXPENSE	798,423	887,742	754,839
NET INCOME	958,085	1,341,173	1,281,606
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX
Change in the fair value of interest rate swap, net of income tax of ($4,475), $17,260, and ($4,877), respectively	(8,687)	33,504	(9,466)
Change in the fair value of investments, net of income tax of ($84,741), $33,974, and ($56,513), respectively	(164,497)	65,943	(109,695)
Reclassification adjustment for gains (losses) included in net income, net of income tax of $20,035 and ($10,095), respectively	38,891	(19,596)
Total other comprehensive (loss) income	(134,293)	79,851	(119,161)
TOTAL COMPREHENSIVE INCOME	$ 823,792	$ 1,421,024	$ 1,162,445

Consolidated Statements of Com5

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Interest rate swap, tax expense (benefit)	$ (4,475)	$ 17,260	$ (4,877)
Investments, tax expense (benefit)	(84,741)	33,974	$ (56,513)
Reclassification adjustment for gains included in net income, benefit (tax)	$ 20,035	$ (10,095)

Consolidated Statements of Rede

Consolidated Statements of Redeemable Shares and Shareholders’ Equity - USD ($)	Class A Redeemable Common Shares [Member]Common Stock [Member]	Class B Redeemable Common Shares [Member]Common Stock [Member]	Class C Redeemable Common Shares [Member]Preferred Stock [Member]	Institutional Preferred Shares-2010 Series [Member]Preferred Stock [Member]	Institutional Preferred Shares-2010 Series [Member]	Institutional Preferred Shares-2012 Series [Member]Preferred Stock [Member]	Institutional Preferred Shares-2013 Series [Member]Preferred Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2012	$ 460,630	$ 6,334,675		$ 373,743		$ 1,078,785
Balance (in Shares) at Dec. 31, 2012	565	7,770		300		1,000
Net Income								$ 1,281,606		$ 1,281,606
Other comprehensive income (loss), net									$ (119,161)	(119,161)
Dividends declared					$ 123,000			(392,196)		(392,196)
Redeemable Shares issued		$ 322,481					$ 1,000,000
Redeemable Shares issued (in Shares)		376					1,000
Class A Common Shares exchanged for Class B Common Shares	$ (5,672)	$ 5,672
Class A Common Shares exchanged for Class B Common Shares (in Shares)	(7)	7
Redeemable Shares repurchased	$ (9,998)	$ (224,228)
Redeemable Shares repurchased (in Shares)	(12)	(264)
Accretion of shares to redemption value	$ 43,322	$ 616,453		$ 18,071		$ 52,161	$ 40,242	(889,410)	119,161	(770,249)
Balance at Dec. 31, 2013	$ 488,282	$ 7,055,053		$ 391,814		$ 1,130,946	$ 1,040,242
Balance (in Shares) at Dec. 31, 2013	546	7,889		300		1,000	1,000
Net Income								1,341,173		1,341,173
Other comprehensive income (loss), net									79,851	79,851
Dividends declared					128,000			(425,327)		(425,327)
Redeemable Shares issued		$ 290,468	$ 305,212
Redeemable Shares issued (in Shares)		290	321
Redeemable Shares repurchased	$ (13,834)	$ (309,786)
Redeemable Shares repurchased (in Shares)	(15)	(336)
Accretion of shares to redemption value	$ 54,710	$ 780,054	$ 14,674	$ 22,359		$ 64,538	$ 59,362	(915,846)	(79,851)	(995,697)
Balance at Dec. 31, 2014	$ 529,158	$ 7,815,789	$ 319,886	$ 414,173		$ 1,195,484	$ 1,099,604			11,374,094
Balance (in Shares) at Dec. 31, 2014	531	7,843	321	300		1,000	1,000
Net Income								958,085		958,085
Other comprehensive income (loss), net									(134,293)	(134,293)
Dividends declared					$ 135,000			(481,089)		(481,089)
Redeemable Shares issued		$ 501,329	$ 1,545,816
Redeemable Shares issued (in Shares)		510	1,684
Redeemable Shares repurchased	$ (14,971)	$ (210,298)
Redeemable Shares repurchased (in Shares)	(15)	(211)
Accretion of shares to redemption value	$ 7,858	$ 130,570	$ 162,788	$ 6,342		$ 18,307	$ 16,838	$ (476,996)	$ 134,293	(342,703)
Balance at Dec. 31, 2015	$ 522,045	$ 8,237,390	$ 2,028,490	$ 420,515		$ 1,213,791	$ 1,116,442			$ 13,538,673
Balance (in Shares) at Dec. 31, 2015	516	8,142	2,005	300		1,000	1,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 958,085	$ 1,341,173	$ 1,281,606
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	484,438	335,230	360,024
Loss on disposal of property			56,495
Realized losses (gains) on investments, net	58,926	(29,691)
Deferred income benefit	(302,625)	(152,035)	(70,403)
Deferred compensation	747,825	959,380	675,195
Effects of changes in operating assets and liabilities:
Accrued investment income	(5,795)	(16,175)	(20,369)
Accounts receivable	834,988	1,953,867	(15,448,515)
Deferred acquisition costs	37,724	140,134	(1,006,049)
Other assets	(167,554)	(104,083)	(195,397)
Claims payable	255,733	777,888	83,715
Unearned premium revenue	(5,651)	(2,758,569)	15,603,161
Other payables and accruals	97,946	109,840	1,376,415
Net cash provided by operating activities	2,994,040	2,556,959	2,695,878
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(4,955,458)	(2,629,082)	(4,174,475)
Sales of investments	3,038,165	1,602,603	737,504
Maturities of investments	700,000	200,000	352,000
Acquisition of property and equipment	(471,904)	(530,245)	(600,844)
Proceeds from the sale of property and equipment	346,823	516,394	311,955
Investment, other	(2,000)	(5,000)	(5,000)
Net cash used in investing activities	(1,344,374)	(845,330)	(3,378,860)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(49,200)	(46,800)	(45,600)
Repayment of capital lease	(248,845)	(124,181)	(137,049)
Repurchase of redeemable shares	(223,176)	(361,721)	(264,031)
Redeemable shares issued	1,932,356	330,535	1,096,959
Issuance cost of redeemable shares	(112,419)
Dividends paid	(481,089)	(425,327)	(392,196)
Net cash provided by (used in) financing activities	817,627	(627,494)	258,083
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	2,467,293	1,084,135	(424,899)
CASH AND CASH EQUIVALENTS—Beginning of year	9,189,994	8,105,859	8,530,758
CASH AND CASH EQUIVALENTS—End of year	11,657,287	9,189,994	8,105,859
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	68,000	59,000	56,000
Cash paid for income taxes	963,000	1,270,000	540,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	84,618	82,518	130,219
Capital lease obligation	346,823	516,394	405,128
Redeemable common shares issued in lieu of cash payment of deferred compensation	227,209	255,714	225,522
Deferred restricted shares units issued in lieu of cash dividend	64,564	40,712	52,042
Class A redeemable common shares exchanged for Class B redeemable common shares			5,672
Purchased property and equipment (included in other payables and accruals)	$ 8,823	$ 1,344	$ 13,169

Note 1 - General Information an

Note 1 - General Information and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. GENERAL INFORMATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES DCP Holding Company (the “Company”) is the parent holding company of three wholly-owned subsidiaries which include Dental Care Plus, Inc., an Ohio corporation, Insurance Associates Plus, Inc., an Ohio corporation, and Adenta, Inc., a Kentucky corporation. The Company is primarily owned and controlled by dentists who participate in one or more of the networks that offers Dental Care Plus products. The Company is also partially owned by retired dentists, Company board members, non-dentist individuals and employees who hold voting Redeemable Common Shares and by institutional investors that hold non-voting Redeemable Preferred Shares. The Company primarily offers to employer groups of all sizes dental health maintenance organization (“HMO”), participating provider organization (“PPO”) and indemnity benefit plans and vision benefit plans. As of December 31, 2015, we had approximately 326,000 members in our dental benefits plans and approximately 36,200 members in our vision benefit plans and approximately 2,800 dentists participating in our dental HMO network, approximately 3,000 dentists participating in our DentaSelect dental PPO network and approximately 2,100 in our Balanced Value dental PPO network. The Company has a network access agreement with a national dental network management company that has one of the largest PPO networks of dentists under contract in the United States. With this network access agreement, our dental PPO members have access to approximately 2,500 additional dentists in Ohio and Indiana and approximately 44,200 additional dentists throughout the United States. The Company also has other network access arrangements for the dental PPO plans that it offers on the Ohio and Indiana exchanges. With these network access arrangements, Dental Care Plus exchange members have access to approximately 1,600 and 1,000 dentists in Ohio and Indiana, respectively. Dental Care Plus Inc. is an Ohio-domiciled insurance company dually licensed as a life and health insurer and a specialty health insuring corporation and able to underwrite dental indemnity, dental PPO, dental HMO, and vision benefit products as well as other life and health insurance products. The accounting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The accompanying consolidated financial statements include estimates for items such as claims payable, deferred acquisition costs, income taxes and various other liability accounts. Actual results could differ from those estimates. Policies that affect the more significant elements of the consolidated financial statements are summarized below. Basis of Presentation Cash and Cash Equivalents Investments Management follows a consistent and systematic process for recognizing impairments on securities that sustain other-than-temporary declines in value. The decision to record an other-than-temporary impairment for a security incorporates both quantitative criteria and qualitative information. The Company considers the severity of the loss on a security, duration of loss, duration of the investment, credit rating of the security, as well as payment performance and the Company’s intent or requirement to sell the investment before recovery when determining whether any impairment is other than temporary. The Company’s impairment policy for fixed-maturity securities states that other-than-temporary impairment is considered to have occurred if (1) the Company intends to sell the impaired fixed maturity security; (2) it is more likely than not that the Company will be required to sell the fixed maturity security before recovery of its amortized cost basis; or (3) the present value of the expected cash flows is not sufficient to recover the entire amortized cost basis. Property and Equipment The Company reviews property and equipment for impairment whenever events or changes in circumstances, such as significant decreases in market values of assets, changes in legal factors or in the business climate, and accumulation of costs significantly in excess of the amount originally expected to acquire or construct an asset, or other such factors indicate that the carrying amount may not be recoverable. State Guarantee Fund Deposits Goodwill and Intangible Assets Business acquisitions often result in recording identifiable intangible assets. Identifiable intangible assets are recognized at the time of an acquisition, based upon their fair value. Similar to long-lived tangible assets, identifiable intangible assets are subject to amortization and periodic impairment reviews whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The review for impairment of the Company’s intangible assets requires management to predict the estimated cash flows that will be generated by the long-lived asset over its remaining estimated useful life. Deferred Acquisition Costs— Redeemable Institutional Preferred Shares In 2012, the Company entered into a Preferred Shares Purchase Agreement (the “2012 Stock Purchase Agreement”) with an investor. Pursuant to the 2012 Stock Purchase Agreement, the investor agreed to purchase 1,000 shares of Redeemable Institutional Preferred Shares at a purchase price of $1,000 per share, for an aggregate purchase price of $1,000,000. The annual dividend payable on each share is 5% of the book value at the beginning of the dividend period. In 2013, the Company entered into a Preferred Shares Purchase Agreement (the “2013 Stock Purchase Agreement”) with an investor. Pursuant to the 2013 Stock Purchase Agreement, the investor agreed to purchase 1,000 shares of Redeemable Institutional Preferred Shares at a purchase price of $1,000 per share, for an aggregate purchase price of $1,000,000. The annual dividend payable on each share is 5% of the book value at the beginning of the dividend period. In the event of any liquidation, dissolution or winding up of the Company, any merger or consolidation resulting in a change of control of the Company, or any sale, lease, transfer or other disposition of substantially all of the assets of Company, holders of the Institutional Preferred Shares purchased pursuant to the 2012 and 2013 Stock Purchase Agreements will have the right to receive a cash payment in an amount equivalent to the consideration the investor would have otherwise received if the investor had the ability to convert each Preferred Share to 1.2 Class B Common Shares. Redeemable Institutional Preferred Shares are participating securities that share in total comprehensive income as a change to the redemption value of the Redeemable Institutional Preferred Shares to accrete (dilute) the carrying value to the redemption value at the end of each reporting period. Under this method, the end of the reporting period is treated as if it were also the redemption date for the securities. Redeemable Institutional Preferred Shares are considered to be redeemable shares due to the fact that the shareholders have the option to require the Company to repurchase these shares upon the shareholder’s discretion. Redeemable Common Shares Premium Revenue Fully-Insured—Membership contracts are written on an annual or multi-year basis and are subject to cancellation by the employer group upon thirty days written notice. The Company’s unearned premium revenue was approximately $32,631,000 and $32,637,000 at December 31, 2015 and 2014, respectively, and primarily relates to the estimated premium revenue associated with the remaining contract periods. Related unbilled amounts recorded in accounts receivable were approximately $30,955,000 and $31,554,000 at December 31, 2015 and 2014, 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 consolidated balance sheets. Premiums received in advance were approximately $1,676,000 and $1,083,000 at December 31, 2015 and 2014, respectively. Management has determined that as of December 31, 2015 and 2014, 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 consolidated statements of comprehensive income. Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis. ASO fees also include the administrative fees the Company earns relative to the dental PPO, dental indemnity and vision products that are underwritten by third-party insurance carriers. Investment Income Other Income and Realized (Losses) Gains On Investments, Net Healthcare Services Expense Claims Payable Reinsurance— Derivative Instruments Federal Income Tax The Company reviews the deferred tax assets to determine the necessity of a valuation allowance. Valuation allowances are provided to the extent it is more likely than not that deferred tax assets will not be realized. The Company files a consolidated federal income tax return which includes all subsidiaries. Concentrations of Credit Risk During 2015, 2014, and 2013, four fully-insured customers accounted for approximately 10%, 9%, and 10%, respectively, of the Company’s total revenue. Additionally, two self-insured customers accounted for approximately 11% of the Company’s total revenue during each of the years 2015, 2014, and 2013, respectively. The Company had one customer that had a balance of approximately 28% and 23% of the uncollected premium receivable balance at December 31, 2015 and 2014, respectively. The Company maintains its cash in bank deposit accounts, which at times exceed federally insured limits. The Company has not experienced any losses in such accounts. Fair Value of Financial Instruments Certain financial instruments are required to be recorded at fair value. The Company primarily bases fair value for investments in fixed-maturity securities (including federally-insured certificates of deposits, investment grade corporate bonds and non-investment grade corporate bonds) on quoted market prices or on prices from a pricing vendor, an outside resource that supplies securities pricing, dividend, corporate action and descriptive information to support 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. Changes in assumptions or estimation methods could affect the fair value estimates. New Accounting Guidance — Financial Services-Insurance: Disclosures About Short-Duration Contracts In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10) - Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842).

Note 2 - Goodwill and Intangibl

Note 2 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	2. GOODWILL AND INTANGIBLE ASSETS Goodwill and intangible assets were recorded as a result of the acquisition of Adenta, Inc. in 2005 related to goodwill, an acquired contract, memberships and a provider network. Goodwill amounted to approximately $136,000 at December 31, 2015 and 2014. There has not been any impairment on goodwill. Identifiable and amortizable intangible assets amounted to approximately $66,000 net of approximately $174,000 of accumulated amortization at December 31, 2015 and to approximately $81,000 net of approximately $159,000 of accumulated amortization at December 31, 2014. Amortization expense was approximately $15,000 for each of the three years ended December 31, 2015, 2014 and 2013. The provider network intangible asset of approximately $52,000 at December 31, 2015 is being amortized over a period of 20 years, a period during which the Company expects that all of these providers will have retired from the network. Membership intangible assets (net of individual memberships written-off in the year of acquisition) of approximately $14,000 at December 31, 2015 are being amortized over an 11 year useful life in accordance with the Company’s expectation for the membership retention. The remaining weighted-average amortization period for these intangible assets is approximately 8 years. Goodwill and intangible assets are included in other assets in the accompanying consolidated balance sheets at December 31, 2015 and 2014.

Note 3 - Investments

Note 3 - Investments	12 Months Ended
	Dec. 31, 2015
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 $1,090,000 and $1,050,000 as of December 31, 2015 and 2014, 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 $249,000 as of December 31, 2015. The Company invested in corporate bonds with an amortized cost of approximately $7,855,000 and $7,047,000 as of December 31, 2015 and 2014, respectively. The investment and non-investment grade corporate bonds included in fixed maturity investments are classified as available-for-sale and are carried at fair value. The Company owned corporate bonds at December 31, 2015, which consist primarily of investment grade securities. At December 31, 2015, total bond fair value was approximately $7,822,000, which consists of approximately $7,145,000 with a credit rating of BBB- or better. The remaining securities, totaling approximately $677,000 had a credit rating of between BB+ and CCC+. The weighted average yield-to-cost of the Company’s corporate bonds was approximately 3.57% at December 31, 2015. The weighted average maturity of the Company’s corporate bonds was 5.02 years at December 31, 2015. At December 31, 2015 and, 2014, maturity dates for fixed maturities and short-term investments (excluding the money market funds) were: Available-for-Sale Amortized Fair % of Total December 31, 2015 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 200,000 $ 200,324 2.2 % Years 1-5 6,089,269 6,047,291 67.9 % Years 5-10 2,528,939 2,535,648 28.5 % Due after ten years 126,547 125,860 1.4 % Total $ 8,944,755 $ 8,909,123 100.0 % Available-for-Sale Amortized Fair % of Total December 31, 2014 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 700,000 $ 704,676 8.5 % Years 1-5 4,500,122 4,523,531 54.8 % Years 5-10 2,847,237 2,974,709 36.0 % Due after ten years 50,000 49,124 0.6 % Total $ 8,097,359 $ 8,252,040 100.0 % Investments classified at December 31, 2015 and 2014, as fixed maturities and short-term investments were as follows: Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair December 31, 2015 Cost Gain Loss Value Money market fund $ 249,133 $ 249,133 Certificates of deposit, short term 200,000 324 200,324 Certificates of deposit, fixed maturities 890,000 302 $ (3,552 ) 886,750 Corporate bonds, fixed maturities 7,854,755 83,037 (115,743 ) 7,822,049 Total investments $ 9,193,888 $ 83,663 $ (119,295 ) $ 9,158,256 Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair December 31, 2014 Cost Gain Loss Value Certificates of deposit, short term $ 700,000 $ 4,676 $ 704,676 Certificates of deposit, fixed maturities 350,000 926 350,926 Corporate bonds, fixed maturities 7,047,358 184,630 $ (35,548 ) 7,196,440 Total investments $ 8,097,358 $ 190,232 $ (35,548 ) $ 8,252,042 Unrealized losses at December 31, 2015 and 2014 on investments 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. During 2015, the Company had six other-than-temporarily impaired securities which were recorded as a realized loss of approximately $111,000. The Company had no other-than-temporary impairment charges for the years ended December 2014 and 2013. The Company had no investments in a material unrealized loss position for greater than one year as of December 31, 2015 and 2014. The following table provides realized investments gains and losses for the years ended December 31, 2015, 2014 and 2013: 2015 2014 2013 Gross realized gains $ 80,199 $ 31,784 $ Gross realized losses (28,073 ) (2,093 ) Other than temporary impairments (111,052 ) Total realized (losses) gains on investments, net $ (58,926 ) $ 29,691 $

Note 4 - Accumulated Other Comp

Note 4 - Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2015
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: 2015 2014 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 155,814 $ 52,980 $ 102,834 $ 85,588 $ 29,101 $ 56,487 Other comprehensive (loss) income before reclassification (249,238 ) (84,741 ) (164,497 ) 99,917 33,974 65,943 Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net 58,926 20,035 38,891 (29,691 ) (10,095 ) (19,596 ) Effect on other comprehensive (loss) income (190,312 ) (64,706 ) (125,606 ) 70,226 23,879 46,347 Accumulated unrealized (losses) gains, net, on investments available for sale, end of period $ (34,498 ) $ (11,726 ) $ (22,772 ) $ 155,814 $ 52,980 $ 102,834 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (4,854 ) $ (1,651 ) $ (3,203 ) $ (55,618 ) $ (18,911 ) $ (36,707 ) Other comprehensive (loss) income before reclassification (13,162 ) (4,475 ) (8,687 ) 50,764 17,260 33,504 Effect on other comprehensive (loss) income (13,162 ) (4,475 ) (8,687 ) 50,764 17,260 33,504 Accumulated unrealized (losses) gains, net, on interest rate swap, end of period $ (18,016 ) $ (6,126 ) $ (11,890 ) $ (4,854 ) $ (1,651 ) $ (3,203 ) Accumulated other comprehensive income, beginning of period $ 150,960 $ 51,329 $ 99,631 $ 29,970 $ 10,190 $ 19,780 Change in unrealized (losses) gains, net, on investments available for sale (190,312 ) (64,706 ) (125,606 ) 70,226 23,879 46,347 Change in unrealized (losses) gains, net, on interest rate swap (13,162 ) (4,475 ) (8,687 ) 50,764 17,260 33,504 Effect on other comprehensive (loss) income (203,474 ) (69,181 ) (134,293 ) 120,990 41,139 79,851 Accumulated other comprehensive (loss) income, end of period $ (52,514 ) $ (17,852 ) $ (34,662 ) $ 150,960 $ 51,329 $ 99,631 2013 Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 251,796 $ 85,614 $ 166,182 Other comprehensive (loss) before reclassification (166,208 ) (56,513 ) (109,695 ) Effect on other comprehensive (loss) income (166,208 ) (56,513 ) (109,695 ) Accumulated unrealized gains, net, on investments available for sale, end of period $ 85,588 $ 29,101 $ 56,487 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (41,275 ) $ (14,034 ) $ (27,241 ) Other comprehensive (loss) before reclassification (14,343 ) (4,877 ) (9,466 ) Reclassification adjustment for realized interest swap loss, net included in realized gains on investments, net Effect on other comprehensive income (loss) (14,343 ) (4,877 ) (9,466 ) Accumulated unrealized losses, net, on interest rate swap, end of period $ (55,618 ) $ (18,911 ) $ (36,707 ) Accumulated other comprehensive income, beginning of period $ 210,521 $ 71,580 $ 138,941 Change in unrealized (losses), net, on investments available for sale (166,208 ) (56,513 ) (109,695 ) Change in unrealized (losses), net, on interest rate swap (14,343 ) (4,877 ) (9,466 ) Effect on other comprehensive (loss) income (180,551 ) (61,390 ) (119,161 ) Accumulated other comprehensive income, end of period $ 29,970 $ 10,190 $ 19,780

Note 5 - Liability for Claims P

Note 5 - Liability for Claims Payable	12 Months Ended
	Dec. 31, 2015
Liability For Claims Payable [Abstract]
Liability For Claims Payable [Text Block]	5. LIABILITY FOR CLAIMS PAYABLE Activity in the liability for claims payable for members is summarized as follows: 2015 2014 2013 Balance—January 1 $ 2,997,613 $ 2,219,725 $ 2,136,010 Net incurred claims related to: Current year 51,683,686 48,580,639 45,865,228 Prior years 45,917 75,288 (146,287 ) Net incurred claims 51,729,603 48,655,927 45,718,941 Net paid claims related to: Current year 48,438,729 45,587,042 43,648,282 Prior years 3,035,141 2,290,997 1,986,944 Net paid claims 51,473,870 47,878,039 45,635,226 Balance—December 31 $ 3,253,346 $ 2,997,613 $ 2,219,725

Note 6 - Federal Income Taxes

Note 6 - Federal Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	6. FEDERAL INCOME TAXES The components of the provision for income taxes are summarized as follows for the years ended December 31, 2015, 2014 and 2013, respectively: 2015 2014 2013 Current tax expense: Federal $ 1,075,126 $ 1,020,061 $ 811,632 State and local 25,922 19,716 13,610 Total current tax expense 1,101,048 1,039,777 825,242 Deferred tax benefit Federal (295,047 ) (144,499 ) (64,374 ) State and local (7,578 ) (7,536 ) (6,029 ) Total deferred tax benefit (302,625 ) (152,035 ) (70,403 ) Total provision for income taxes $ 798,423 $ 887,742 $ 754,839 Deferred tax assets and liabilities are comprised of the following: 2015 2014 Deferred tax assets: Unearned premiums $ 113,961 $ 73,616 Net operating loss 29,317 33,404 Recapitalization intangible 48,234 48,234 Accrued vacation 106,361 66,998 Accrued commissions 227,635 218,922 Deferred compensation 1,117,602 940,593 Accrued professional fees 49,301 46,342 Unrealized loss on investments 65,904 Other, net 71,345 52,042 Gross deferred tax assets 1,829,660 1,480,151 Valuation Allowance (48,234 ) (48,234 ) Gross deferred tax assets, net of valuation allowance 1,781,426 1,431,917 Deferred tax liabilities: Unrealized gain on investments 51,326 Deferred policy acquisition costs 101,213 101,684 Prepaid insurance 90,286 70,772 Property and equipment 137,350 122,119 Identifiable intangible assets 22,353 27,571 Gross deferred tax liabilities 351,202 373,472 Net deferred tax asset $ 1,430,224 $ 1,058,445 Management believes it is more likely than not that deferred tax assets, net of valuation allowance will reduce future income tax payments. Significant factors considered by management in its determination of the probability of the realization of the deferred tax benefits include the historical operating results and the expectations of future earnings. The Company had $86,226, $98,247, and $110,265 of net operating loss carry forwards to utilize in future years at December 31, 2015, 2014, and 2013, respectively. These losses will expire between 2018 and 2024. Net deferred tax assets are included in other assets in the accompanying consolidated balance sheets at December 31, 2015 and 2014. The Company’s effective tax rate was different from the U.S statutory rate due to the following: 2015 2014 2013 Effective Tax Effective Tax Effective Tax 2015 2014 2013 Rate Rate Rate Provision computed at statutory rate $ 597,213 $ 757,831 $ 692,391 34.0 % 34.0 % 34.0 % State and local taxes 9,309 4,575 2,954 0.5 0.2 0.1 Nondeductible meals, entertainment and legal expense 23,156 11,603 9,453 1.3 0.5 0.5 Nondeductible federal premium tax 168,745 113,733 9.7 5.1 Valuation Allowance 48,243 2.4 Other—net 1,798 0.1 Provision for income taxes $ 798,423 $ 887,742 $ 754,839 45.5 % 39.8 % 37.1 % On September 13, 2013, the Internal Revenue Service released final tangible property regulations under Sections 162(a) and 263(a) of the Internal Revenue Code of 1986 (“Code”), regarding the deduction and capitalization of expenditures related to tangible property. The final regulations replace temporary regulations that were issued in December 2011. Also released were proposed regulations under Section 168 of the Code regarding dispositions of tangible property. These regulations generally apply to taxable years beginning on or after January 1, 2014 and did not have a material effect to the consolidated financial statements.

Note 7 - Accounting for Uncerta

Note 7 - Accounting for Uncertain Tax Positions	12 Months Ended
	Dec. 31, 2015
Accounting For Uncertain Tax Positions [Abstract]
Accounting For Uncertain Tax Positions [Text Block]	7. ACCOUNTING FOR UNCERTAIN TAX POSITIONS For the years ended December 31, 2015, 2014, and 2013, the Company did not have any significant uncertain tax positions. The Company is primarily subject to U.S. federal and various U.S. state and local tax authorities. Tax years subsequent to 2011 remain open to examination by the Internal Revenue Service (“IRS”), and tax years subsequent to 2010 remain open to other state and local tax authorities.

Note 8 - Property and Equipment

Note 8 - Property and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	8. PROPERTY AND EQUIPMENT Property and equipment at December 31 were summarized as follows: 2015 2014 Land $ 364,000 $ 364,000 Building and building improvements 2,504,775 2,494,601 Furniture and equipment 3,001,080 2,787,159 Total property and equipment 5,869,855 5,645,760 Less accumulated depreciation and amortization $ (3,168,946 ) $ (2,968,846 ) Total property and equipment - net $ 2,700,909 $ 2,676,914 The Company had depreciation expense of approximately $449,000 $318,000, and $347,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

Note 9 - Deferred Compensation

Note 9 - Deferred Compensation Plan	12 Months Ended
	Dec. 31, 2015
Compensation Related Costs [Abstract]
Compensation Related Costs, General [Text Block]	9. DEFERRED COMPENSATION PLAN 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 $141,000, $130,000, and $67,000 related to deferred director fees and deferred employee compensation for the years ended December 31, 2015, 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 deferred cash compensation is included in the deferred compensation liability at December 31, 2015 and 2014. The Plans also provide for the directors and key employees to receive share awards based on the book value of the Redeemable Common Shares. Subsequent to 2010, 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. There were approximately 157 and 145 of these non-vested awards outstanding at December 31, 2015 and 2014, respectively. 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. There were no outstanding non-vested awards outstanding at December 31, 2015. There were approximately 337 non-vested awards outstanding at December 31, 2014. The deferred compensation expense related to these awards is recorded ratably during the applicable vesting period. The Company recorded deferred compensation expense of approximately $597,000, $872,000, and $616,000, with a tax benefit of approximately $203,000, $296,000, and $209,000, related to deferred share awards and the change in the value of phantom shares for the years ended December 31, 2015, 2014, and 2013, respectively. As of December 31, 2015, there is approximately $164,000 of total unrecognized compensation cost related to non-vested awards under the Plans. That cost is expected to be recognized over a weighted average period of 1.86 years. 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 employee 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 February 2015 and 2014, the Board declared a per share cash dividend for all Redeemable Common Shares in the amounts of $39.86 and $35.77 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 $65,000 and $41,000 in February 2015 and February 2014, respectively. At December 31, 2015 and 2014, the deferred compensation liability was approximately $3,287,000 and $2,766,000, respectively. The maximum aggregate number of share based awards that may be issued under the Plans are 15,000 Class B Common Shares. In 2015, the non-employee members of the Board were granted a total of 228 share based awards. In 2015, key employees were granted 88 share based awards. In 2015, individuals who elected to defer a portion of their cash compensation purchased approximately 52 phantom shares. As of December 31, 2015, the Company has granted a total of 4,123 share awards, net of share based dividends, forfeitures and rescinded share awards of which 2,672 are outstanding. The following is a summary of activity of non-vested awards for the years ended December 31, 2015 and 2014: Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31,2015 Non-vested awards at January 1, 2015 481.9 Granted 228.0 $ 997 88.0 Vested (228.0 ) 997 (412.5 ) Non-vested awards at December 31, 2015 157.4 $ 1,040 Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31,2014 Non-vested awards at January 1, 2014 644.6 Granted 252.0 $ 894 295.0 Vested (252.0 ) 894 (433.1 ) Forfeited (24.6 ) Non-vested awards at December 31, 2014 481.9 $ 1,018 The following is a summary of activity of vested awards for the years ended December 31, 2015 and 2014: Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31,2015 Vested awards at January 1, 2015 839.2 $ 1,018 778.8 Share based dividend 33.4 1,003 31.0 Vested during the year 228.0 1,040 412.5 Converted to Redeemable Common Shares (228.0 ) 1,040 Vested awards at December 31, 2015 872.6 1,040 1,222.3 $ 1,040 Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31,2014 Vested awards at January 1, 2014 806.7 $ 886 408.5 Share based dividend 32.5 887 13.4 Vested during the year 252.0 1,015 433.1 Redeemed vested awards (76.2 ) Converted to Redeemable Common Shares (252.0 ) 1,015 Vested awards at December 31, 2014 839.2 1,018 778.8 $ 1,018

Note 10 - Redeemable Shares, Sh

Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	10. REDEEMABLE SHARES, SHAREHOLDERS’ EQUITY AND DIVIDEND RESTRICTIONS Participating providers along with Company directors and employees have the option to purchase one or more voting Class B Redeemable Common Shares of the Company, when offered. Non-dentist individuals are eligible to purchase Class C voting Redeemable Common Shares, when offered. The maximum percentage of Class C Common Shares outstanding at any time as a proportion of all voting Common Shares is 40%. The book value of a common share was approximately $1,012 and $997 at December 31, 2015 and 2014, respectively. In 2015, 2014, and 2013, the Board declared a per share cash dividend for all Class A, Class B and Class C Redeemable Common Shares in the amounts of $39.86, $35.77, and $32.60, respectively. The Company has 100,000 authorized Class D Redeemable Common Shares, without par value. The Class D Redeemable Common Shares are non-voting redeemable common shares that Preferred Shares may be converted to under certain circumstances. As of December 31, 2015 and 2014, none of these Class D Redeemable Common Shares were issued or are outstanding. The Company is authorized to issue 100,000 preferred shares, without par. In 2010, the Company entered into a Preferred Stock Purchase Agreement with an investor for 300 Redeemable Institutional Preferred Shares at a purchase price of $1,000 per share. In 2012 and 2013, the Company entered into additional Stock Purchase Agreements with an investor for the sale of 1,000 Redeemable Institutional Preferred Shares each year at a purchase price of $1,000 per share. The annual dividend payable on each Redeemable Institutional Preferred Share is 5% of the book value at the beginning of the dividend period. As of December 31, 2015, 2014, and 2013, dividends declared and paid were approximately $135,000, $128,000, and $123,000, respectively. Redeemable Provider Preferred Shares-2009 Series are entitled to a cumulative cash dividend equal to 5% of the year end book value of the Redeemable Provider Preferred Shares. As of December 31, 2015 and 2014, none of these Provider Preferred Shares were issued or are outstanding. Dividend restrictions vary among the subsidiaries. Dental Care Plus is restricted by regulatory requirements of its domiciliary state, which limit by reference to statutory net income and net worth, the dividends that can be paid without prior regulatory approval. Dividends paid by Dental Care Plus cannot, without prior approval of the Ohio Department of Insurance, exceed in any one year the lesser of: (i) 10% of net worth (as of the preceding December 31), or (ii) net income for the prior year, and only if net worth exceeds $250,000 and only out of unassigned surplus. There were no dividends declared or paid by any subsidiaries in 2015, 2014 or 2013. During 2016, the total dividend that the Dental Care Plus subsidiary may declare without prior regulatory approval is approximately $1,044,000. GAAP differs in certain respects from the accounting practices prescribed or permitted by state insurance regulatory authorities (“statutory-basis”), a non-GAAP basis of accounting. The statutory-basis net income for Dental Care Plus was approximately $710,000, $1,156,000, and $1,191,000 for the years ended December 31, 2015, 2014 and 2013, respectively. Statutory-basis equity was approximately $10,454,000, and $9,689,000 at December 31, 2015 and 2014, respectively.

Note 11 - Debt

Note 11 - Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	11. DEBT The Company has a mortgage note with a bank, secured by the land and the office building with interest payable based on the 30-day LIBOR rate plus 1.95%. As a result of the mortgage note having a variable interest rate that adjusts monthly with the 30-day LIBOR rate, the carrying value of the mortgage note of $1,198,400 approximates fair value. The Company also entered into an interest rate swap agreement that effectively changed the interest rate related to the mortgage note with a commercial bank from a variable rate based on the 30-day LIBOR rate plus 1.95% to a fixed rate of 3.90% for the 10-year period through December 22, 2022. Under this mortgage, the Company is required to have a minimum tangible net worth equal to or greater than $3,500,000 at the end of each fiscal year and a debt service ratio of at least 1:1. The mortgage note fair value disclosure is classified as Level 2 in the fair-value hierarchy. Required principal repayments under the mortgage loan payable are as follows: Years Ending December 31 2016 $ 50,400 2017 52,800 2018 55,200 2019 57,600 2020 and thereafter 982,400 Total mortgage payable $ 1,198,400 In 2015, the Company entered into a sale-leaseback transaction with a leasing company for the sale of certain fixed assets for approximately $347,000. There was no gain or loss on the sale. The Company did not retain the benefits and risk to the property sold and the risk of ownership was transferred to the leasing company. The Company also entered into a capital lease agreement with the leasing company that obligates the Company to pay lease payments totaling approximately $373,000 related to these assets over a four year period. Under this capital lease agreement, the Company is required to have a minimum tangible net worth equal to or greater than $2,500,000 at the end of each fiscal year. In 2014, the Company entered into a sale-leaseback transaction with a leasing company for the sale of certain fixed assets for approximately $516,000. There was no gain or loss on the sale. The Company did not retain the benefits and risk to the property sold and the risk of ownership was transferred to the leasing company. The Company also entered into a capital lease agreement with the leasing company that obligates the Company to pay lease payments totaling approximately $552,000 related to these assets over a four year period. Under this capital lease agreement, the Company is required to have a minimum tangible net worth equal to or greater than $2,500,000 at the end of each fiscal year. In 2013, the Company entered into a sale-leaseback transaction with a leasing company for the sale of certain fixed assets for approximately $312,000. There was no gain or loss on the sale. The Company did not retain the benefits and risk to the property sold and the risk of ownership was transferred to the leasing company. The Company also entered into a capital lease agreement with the leasing company that obligates the Company to pay lease payments totaling approximately $327,000 related to these assets over a three year period. Under this capital lease agreement, the Company is required to have a minimum tangible net worth equal to or greater than $2,500,000 at the end of each fiscal year. At December 31, 2015, future required payments under all outstanding capital leases are as follows: 2016 $ 335,025 2017 240,212 2018 231,138 2019 104,704 2020 and thereafter 7,767 Total 918,846 Less imputed interest (49,390 ) Present value of minimum lease payments $ 869,456

Note 12 - Derivative

Note 12 - Derivative	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	12. DERIVATIVE The Company entered into an interest rate swap agreement (“Agreement”) (cash flow hedge) used to manage the Company’s interest rate risk. The swap agreement effectively changed the interest rate related to the Company’s mortgage note with a commercial bank from a variable rate based on the 30-day LIBOR rate plus 1.95% to a fixed rate of 3.90% for the 10-year period through December 22, 2022. The Company’s risk management policy is to not enter into derivatives for speculative purposes. The notional amount decreases in direct correlation to the principal reduction of the mortgage and was approximately $1,198,000 and $1,248,000 at December 31, 2015 and 2014, respectively. The Company believes that the risk of nonperformance by the counter party to this Agreement is not material to the financial statements. At December 31, 2015 and 2014, the fair value of this Agreement was a liability of approximately $18,000 and $5,000, respectively. This amount is included in other payables and accruals in the accompanying consolidated balance sheets. The agreement will terminate upon maturity of the mortgage loan payable (Note 11). The amounts included in other comprehensive (loss) income related to the interest rate swap was $(8,687), $33,504, and $(9,466), net of income tax (benefit) expense of $(4,475), $17,260, and $(4,877), during 2015, 2014 and 2013, respectively.

Note 13 - Lines of Credit

Note 13 - Lines of Credit	12 Months Ended
	Dec. 31, 2015
Lines Of Credit [Abstract]
Lines Of Credit [Text Block]	13. LINES OF CREDIT The Company has an annually renewable agreement with a commercial bank for a $500,000 working capital line of credit. Interest is payable at a variable rate of LIBOR plus 2.50%. The Company did not have any interest expense or significant fees for the line of credit for each of the three years ended December 31, 2015. As of December 31, 2015 and 2014, there was no amount outstanding on this line of credit. The $500,000 working capital line of credit expires in July 2016. The Company expects to renew this line of credit at its maturity. The Company has an additional annually renewable working capital line of credit for $1,000,000. Interest is payable at a variable rate of LIBOR plus 2.50%. The Company did not have any interest expense or significant fees for the line of credit for each of the three years ended December 31, 2015. At December 31, 2015 and 2014, there was no amount outstanding on this line of credit. The $1,000,000 working capital line of credit expires in July 2016. The Company expects to renew this line of credit at its maturity.

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	14. COMMITMENTS AND CONTINGENCIES Leases At December 31, 2015, future approximate minimum annual lease payments under non-cancelable operating leases are as follows: 2016 $ 151,000 2017 70,000 2018 53,000 2019 17,000 Total $ 291,000 Litigation

Note 15 - Lease Income

Note 15 - Lease Income	12 Months Ended
	Dec. 31, 2015
Lease Income [Abstract]
Lease Income [Text Block]	15. LEASE INCOME The Company leases space in its building to unrelated parties under non-cancelable leases. Income recorded by the Company under non-cancelable leases amounted to approximately $62,000 for the years ended December 31, 2015, 2014 and 2013. Such amounts are recorded as other income in the accompanying consolidated statements of comprehensive income. As of December 31, 2015, the Company has approximately $62,000 of future minimum annual lease income under non-cancelable leases in 2016.

Note 16 - Retirement Plan

Note 16 - Retirement Plan	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Compensation and Employee Benefit Plans [Text Block]	16. RETIREMENT PLAN Employees of the Company are covered by a defined contribution 401(k) plan sponsored by the Company. Discretionary contributions of a certain percentage of each employee’s contribution, which may not exceed a limit set annually by the Internal Revenue Service, are contributed by the Company each year and vest ratably over a five-year period. Company contributions, including administration fees paid by the Company, amounted to approximately $83,000, $60,000 and $60,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

Note 17 - Segment Information

Note 17 - Segment Information	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	17. SEGMENT INFORMATION The Company manages its business with four segments: fully-insured dental HMO and indemnity, 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 results of the fully-insured dental HMO and indemnity, 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 was approximately $21,577,000, $20,240,000, and $18,601,000 for the years ended December 31, 2015, 2014 and 2013, respectively. Listed below is financial information required for each reportable segment for the years ended December 31, 2015, 2014 and 2013 (amounts in thousands): Fiscal Year Ended Fiscal Year Ended December 31, 2015 December 31, 2014 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 49,458 $ 37,346 $ 12,112 $ 47,948 $ 35,995 $ 11,953 Fully-insured dental PPO 19,198 14,384 4,814 16,459 12,661 3,798 Self-insured dental 28,922 24,954 3,968 26,905 23,040 3,865 Corporate, all other 683 683 624 624 Total $ 98,261 $ 76,684 21,577 $ 91,936 $ 71,696 20,240 Investment income 252 222 Realized gains (loss) on investments, net (59 ) 30 Other income 62 62 Insurance expense 20,076 18,325 Income before income tax $ 1,756 $ 2,229 Total assets-corporate $ 60,344 $ 57,239 Fiscal Year Ended December 31, 2013 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 46,656 $ 35,024 $ 11,632 Fully-insured dental PPO 13,494 10,695 2,799 Self-insured dental 25,641 22,043 3,598 Corporate, all other 572 572 Total $ 86,363 $ 67,762 18,601 Investment income 164 Realized gains on investments, net Other income 61 Insurance expense 16,790 Income before income tax $ 2,036 Inter-segment revenues were not significant for 2015, 2014, or 2013.

Note 18 - Related Parties

Note 18 - Related Parties	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	18. RELATED PARTIES All of the Company’s Class A and Class B shareholders are related parties, either as a participating provider, director or an employee of the Company. The Company’s providers, who are also shareholders, submitted claims of approximately $38,248,000, $36,902,000, and $37,566,000, in 2015, 2014, and 2013, respectively. The Company had claims payable liability to related party providers of approximately $1,631,000 and $1,547,000 at December 31, 2015 and 2014, respectively. Seven of our Board members are also participating providers and as a group received approximately $191,000, $191,000, and $154,000 in directors’ fees for the years ended December 31, 2015, 2014, and 2013, respectively.

Note 19 - Fair Value Measuremen

Note 19 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	19. FAIR VALUE MEASUREMENTS The Company classifies the assets and liabilities that require measurement of fair value 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 December 31, 2015 and 2014 (amounts in thousands): December 31, 2015 December 31, 2014 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 887 $ 887 $ 351 $ 351 Investment grade corporate bonds 7,144 7,144 6,780 6,780 Non-investment grade corporate bonds 678 678 416 416 Short-term investments Money market funds $ 249 249 Federally-Insured certificates of deposit 200 200 705 705 Deferred compensation investments (a) Equity mutual fund investments 645 645 $ 530 530 State guarantee fund deposits (b) Government securities 251 251 229 229 Federally-Insured certificates of deposit 75 75 - 50 50 Total $ 1,145 $ 8,984 $ 10,129 $ 759 $ 8,302 $ 9,061 Liabilities Interest rate swap (c) $ 18 $ 18 $ 5 $ 5 Total $ $ 18 $ 18 $ $ 5 $ 5 (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. At December 31, 2015 and 2014, there were no assets or liabilities that were required to be measured at fair value on a non-recurring basis. The Company did not have any transfers between fair value hierarchy levels during December 2015 and 2014. As of December 31, 2015 and 2014, the Company did not have any assets or liabilities classified as Level 3 of the fair value hierarchy.

Note 20 - Quarterly Data (Unaud

Note 20 - Quarterly Data (Unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	20. QUARTERLY DATA (UNAUDITED) A summary of our unaudited quarterly results of operations for the years ended December 31, 2015 and 2014 is as follows (amounts in thousands): 2015 March 31 June 30 September 30 December 31 Total Premium revenue $ 24,201 $ 24,263 $ 25,261 $ 24,536 $ 98,261 Gross profit 4,881 5,120 5,597 5,979 21,577 Income before income taxes 333 150 632 641 1,756 2014 March 31 June 30 September 30 December 31 Total Premium revenue $ 22,636 $ 22,851 $ 23,578 $ 22,871 $ 91,936 Gross profit 4,559 4,883 4,937 5,861 20,240 Income before income taxes 195 363 882 789 2,229

Note 21 - Subsequent Events

Note 21 - Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	21. SUBSEQUENT EVENTS In accordance with the provisions of the Affordable Care Act of 2010, the federal government imposed an annual assessment on all U.S. health insurers of approximately $13.9 billion in 2016. This annual assessment will increase each year and is expected to be $16.0 billion in 2019. This annual assessment is allocated to individual health insurers based on the ratio of the insurer’s net premiums written during the preceding calendar year to the total health insurance premiums for any U.S. risk premium written for that same year. The first $25 million of a health insurer’s net premium written is exempt from the federal premium tax assessment. The net premium written by a health insurer from $25 million to $50 million is subject to 50% of the federal premium tax rate. Accordingly, in January 2016, the Company established a liability for the federal premium tax of approximately $580,000 that is payable to the United States Treasury in September 2016, along with an offsetting asset that will be amortized during 2016. On February 10, 2016, the Company’s Board of Directors declared a $40.47 per share dividend for all holders of Class A, Class B and Class C redeemable common shares of record on February 10, 2016, payable on March 25, 2016. With the dividend, the holders of restricted share units will receive an equivalent share based dividend.

Schedule I - Summary of Investm

Schedule I - Summary of Investments - Other Than Investments in Related Parties	12 Months Ended
	Dec. 31, 2015
Summary of Investments, Other than Investments in Related Parties [Abstract]
Summary of Investments, Other than Investments in Related Parties [Text Block]	Type of Investment Amortized Cost Fair Value Balance Sheet Fixed Maturities: Bonds: All other corporate bonds $ 7,855 $ 7,822 $ 7,822 Certificates of deposit 1,090 1,087 1,087 Total Fixed Maturities $ 8,945 $ 8,909 $ 8,909 Other short-term investments: Money Market Fund $ 249 $ 249 $ 249 Total Investments $ 9,194 $ 9,158 $ 9,158

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Balance Sheets As of December 31, 2015 and 2014 2015 2014 ASSETS INVESTMENTS: Fixed maturities $ 1,374,412 $ 926,182 Short-term investments 41,747 Total investments 1,416,159 926,182 CASH AND CASH EQUIVALENTS 3,036,037 1,831,520 ACCRUED INVESTMENT INCOME 15,927 11,165 INTERCOMPANY RECEIVABLES 272,089 572,005 INTERCOMPANY NOTE RECEIVABLE 230,000 230,000 PROPERTY 1,754,962 1,854,933 INVESTMENT IN SUBSIDIARIES 11,054,315 10,269,275 DEFERRED INCOME TAX 1,313,396 1,045,723 OTHER ASSETS 976,139 789,431 TOTAL ASSETS $ 20,069,024 $ 17,530,234 LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY OTHER PAYABLES AND ACCRUALS $ 2,044,886 $ 2,142,091 MORTGAGE LOAN PAYABLE 1,198,400 1,247,600 DEFERRED COMPENSATION 3,287,065 2,766,449 TOTAL LIABILITIES 6,530,351 6,156,140 COMMITMENTS AND CONTINGENCIES REDEEMABLE SHARES: Institutional Preferred Shares-2010 Series, no par value, cumulative 5% dividend—authorized, 300 shares; issued and outstanding, 300 shares at December 31, 2015 and 2014, respectively 420,515 414,173 Institutional Preferred Shares-2012 Series, no par value, cumulative 5% dividend—authorized, 1,000 shares; issued and outstanding, 1,000 shares at December 31, 2015 and 2014, respectively 1,213,791 1,195,484 Institutional Preferred Shares-2013 Series, no par value, cumulative 5% dividend—authorized, 1,000 shares; issued and outstanding, 1,000 shares at December 31, 2015 and 2014 1,116,442 1,099,604 Class A, Redeemable Common Shares, no par value—authorized, 7,500 shares; issued and outstanding, 516 and 531 shares at December 31, 2015 and 2014, respectively 522,045 529,158 Class B Redeemable Common Shares, no par value—authorized, 120,000 shares; issued and outstanding, 8,142 and 7,843 shares at December 31, 2015 and 2014, respectively 8,237,390 7,815,789 Class C Redeemable Common Shares, no par value—authorized, 80,000 shares; issued and outstanding, 2,005 and 321 shares at December 31, 2015 and 2014, respectively 2,028,490 319,886 Class D Redeemable Common Shares, no par value—authorized, 100,000 shares; issued none Provider Preferred-2009 Series Redeemable Preferred Shares, no par value, cumulative 5% dividend—authorized, 5,000 shares; issued none Total redeemable preferred and common shares 13,538,673 11,374,094 SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY $ 20,069,024 $ 17,530,234 DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Statements of Comprehensive Income For the Years ended December 31, 2015, 2014 and 2013 2015 2014 2013 REVENUES Management fees from subsidiaries $ 12,156,360 $ 11,486,781 $ 11,029,944 Investment income 58,814 33,528 16,536 Realized losses on investments, net (85,104 ) Administrative fees 881,507 798,900 713,915 Total revenues 13,011,577 12,319,209 11,760,395 EXPENSES Insurance expense: Salaries and benefit expense 7,886,437 7,356,679 6,626,586 Other insurance expense 4,962,068 4,470,223 5,043,160 Total expenses 12,848,505 11,826,902 11,669,746 INCOME BEFORE INCOME TAX 163,072 492,307 90,649 PROVISION (BENEFIT) FOR INCOME TAX: Current 323,078 428,152 226,519 Deferred (244,242 ) (246,426 ) (134,903 ) Total 78,836 181,726 91,616 Income (Loss) before undistributed income of subsidiaries 84,236 310,581 (967 ) Undistributed income of subsidiaries 873,849 1,030,592 1,282,573 NET INCOME $ 958,085 $ 1,341,173 $ 1,281,606 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX Change in the fair value of investments (71,531 ) 74,832 (104,983 ) Reclassification adjustment for gains included in undistributed income (17,278 ) (19,596 ) Total other comprehensive income held by subsidaries (88,809 ) 55,236 (104,983 ) Change in the fair value of interest rate swap (8,687 ) (8,889 ) (4,712 ) Change in the fair value of investments (92,966 ) 33,504 (9,466 ) Reclassification adjustment for losses 56,169 TOTAL COMPREHENSIVE INCOME $ 823,792 $ 1,421,024 $ 1,162,445 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, Page 34 and the notes to the Condensed Financial Statements. 2015 2014 2013 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 958,085 $ 1,341,173 $ 1,281,606 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 107,521 116,194 110,567 Loss on disposal of property 56,495 Realized losses on investments 85,104 Undistributed income of subsidiaries, net (873,849 ) (1,030,592 ) (1,282,573 ) Deferred income taxes benefit (244,242 ) (246,426 ) (134,903 ) Deferred compensation 747,825 959,380 675,195 Effects of changes in operating assets and liabilities: Accrued investment income (4,762 ) (6,816 ) (4,349 ) Intercompany accounts receivables 299,916 (198,176 ) 34,003 Other assets (183,671 ) (89,141 ) (151,936 ) Other payables and accruals (112,467 ) 56,994 339,117 Net cash provided by operating activities 779,460 902,590 923,222 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of investments (1,188,956 ) (822,222 ) (885,902 ) Sale and maturities of investments 559,715 794,972 Acquisition of property and equipment (10,174 ) (61,250 ) (187,427 ) Investment, other (2,000 ) (5,000 ) (5,000 ) Net cash used in investing activities (641,415 ) (93,500 ) (1,078,329 ) CASH FLOWS FROM FINANCING ACTIVITIES: Mortgage loan repayments (49,200 ) (46,800 ) (45,600 ) Subsidiary dividends 150,000 Repurchase of redeemable shares (223,176 ) (361,721 ) (264,031 ) Redeemable shares issued 1,932,356 330,535 1,096,959 Issuance cost of redeemable shares (112,419 ) Dividends paid (481,089 ) (425,327 ) (392,196 ) Net cash (used in) provided by financing activities 1,066,472 (353,313 ) 395,132 INCREASE IN CASH 1,204,517 455,777 240,025 CASH AND CASH EQUIVALENTS—Beginning of year 1,831,520 1,375,743 1,135,718 CASH AND CASH EQUIVALENTS—End of year $ 3,036,037 $ 1,831,520 $ 1,375,743 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ 48,300 $ 47,000 $ 52,000 NON-CASH INVESTING AND FINANCING ACTIVITIES: Redeemed common shares (in other payables and accruals) $ 84,618 $ 82,518 $ 130,219 Redeemed common shares issued in lieu of cash payment of deferred compensation 227,209 255,714 225,522 Deferred restricted shares units issued in lieu of cash dividend 64,564 40,712 52,042 Class A redeemable common shares exchanged for Class B redeemable common shares 5,672 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, Page 34 and the notes to the Condensed Financial Statements. 1. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Parent company financial information has been derived from our consolidated financial statements and excludes the accounts of all operating subsidiaries. This information should be read in conjunction with our consolidated financial statements. Parent company maintains its investment in all subsidiaries on the equity method. The investment in subsidiary is adjusted for the changes in other comprehensive income from the subsidiaries. 2. TRANSACTIONS WITH SUBSIDIARIES Management Fee Through intercompany service agreements approved, if required, by state regulatory agencies, our parent company charges a management fee for reimbursement of certain centralized services provided to its subsidiaries including information systems, investment and cash administration, marketing, legal, finance, executive management oversight and other operating expenses. Salaries and benefit expense Salary and benefit expense includes dental benefit expense of approximately $119,000, $107,000, and $92,000, for the years ended December 31, 2015, 2014 and 2013, respectively. These amounts eliminate in consolidation. Investments in subsidiaries and dividends There were no dividends declared or paid to the parent company in 2015. In 2014, the parent company received a dividend from the Adenta, Inc. subsidiary in the amount of $150,000. Federal Income Tax Arrangement The parent company has an income tax allocation arrangement with its subsidiaries. DCP makes federal tax payments on behalf of the Company. DCP paid approximately $963,000, $1,270,000, and $540,000, for the years ended December 31, 2015, 2014, and 2013. The Company’s policy is to settle this intercompany receivable within 30 days of the filing of its consolidated income tax return. There were no additional investment in subsidiaries in 2015 and 2014. Reconciliation of Investment in Subsidiaries 2015 2014 Investment in Subsidiaries—January 1 $ 10,269,275 $ 9,333,447 Undistributed income of subsidiaries 873,849 1,030,592 Total other comprehensive income held by subsidiaries (88,809 ) 55,236 Dividends from subsidiaries (150,000 ) Increase in Investment in Subsidiary 785,040 935,828 Investment in Subsidiaries—December 31 $ 11,054,315 $ 10,269,275

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2015
Supplementary Insurance Information [Abstract]
Supplementary Insurance Information, for Insurance Companies Disclosure [Text Block]	2015 2014 2013 Deferred policy acquisition cost (a) $ 2,013 $ 2,050 $ 2,190 Claims payable (a) $ 3,253 $ 2,998 $ 2,220 Unearned premium (a) $ 32,631 $ 32,637 $ 35,395 Other policy claims and benefits payable (a) $ 3,271 $ 3,229 $ 3,088 Premium revenues Fully-insured dental HMO/ Indemnity $ 49,458 $ 47,948 $ 46,656 Fully-insured dental PPO 19,198 16,459 13,494 Self-insured dental 28,922 26,905 25,641 Corporate, All Other 683 624 572 $ 98,261 $ 91,936 $ 86,363 Investment income (a) $ 252 $ 222 $ 164 Future policy benefits, losses, claims and expense losses Fully-insured dental HMO/ Indemnity $ 37,346 $ 35,995 $ 35,024 Fully-insured dental PPO 14,384 12,661 10,695 Self-insured dental 24,954 23,040 22,043 $ 76,684 $ 71,696 $ 67,762 Amortization of deferred policy acquisition cost (a) $ 4,396 $ 4,129 $ 3,862 Other operating expense (a) $ 15,680 $ 14,196 $ 12,928 Premium written Fully-insured dental (a) $ 68,057 $ 62,151 $ 75,363 (a) The Company does not allocate insurance expense, investment and other income, or other assets or liabilities to identified segments.

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2015
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Abstract]
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Text Block]	DCP HOLDING COMPANY AND SUBSIDIARIES Schedule IV- Reinsurance For each of the Three Years in the Period ended December 31, 2015 (amounts in thousands) 2015 2014 2013 Gross earned premium amounts Fully-insured dental HMO/Indemnity $ 49,458 $ 47,948 $ 46,656 Fully-insured dental PPO 19,198 16,459 13,456 Self-insured dental 28,922 26,905 25,641 Corporate, All Other 683 624 572 $ 98,261 $ 91,936 $ 86,325 Assumed amounts from other companies Fully-insured dental HMO/Indemnity Fully-insured dental PPO $ 38 Self-insured dental Corporate, All Other $ $ $ 38 Net earned premium amounts Fully-insured dental HMO/Indemnity $ 49,458 $ 47,948 $ 46,656 Fully-insured dental PPO 19,198 16,459 13,494 Self-insured dental 28,922 26,905 25,641 Corporate, All Other 683 624 572 $ 98,261 $ 91,936 $ 86,363

Schedule V - Valuation and Qual

Schedule V - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	DCP HOLDING COMPANY AND SUBSIDIARIES Schedule V - Valuation and Qualifying Accounts For the Years Ended December 31, 2015, 2014, and 2013 Description Balance at Charged to Deductions Balance at Year ended December 31, 2015: Allowance for Uncollectible Accounts Receivable $ 13,488 72,482 71,255 $ 14,715 Year ended December 31, 2014: Allowance for Uncollectible Accounts Receivable $ 7,686 37,225 31,423 $ 13,488 Year ended December 31, 2013: Allowance for Uncollectible Accounts Receivable $ 55,163 24,256 71,733 $ 7,686

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents
Investment, Policy [Policy Text Block]	Investments Management follows a consistent and systematic process for recognizing impairments on securities that sustain other-than-temporary declines in value. The decision to record an other-than-temporary impairment for a security incorporates both quantitative criteria and qualitative information. The Company considers the severity of the loss on a security, duration of loss, duration of the investment, credit rating of the security, as well as payment performance and the Company’s intent or requirement to sell the investment before recovery when determining whether any impairment is other than temporary. The Company’s impairment policy for fixed-maturity securities states that other-than-temporary impairment is considered to have occurred if (1) the Company intends to sell the impaired fixed maturity security; (2) it is more likely than not that the Company will be required to sell the fixed maturity security before recovery of its amortized cost basis; or (3) the present value of the expected cash flows is not sufficient to recover the entire amortized cost basis.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment The Company reviews property and equipment for impairment whenever events or changes in circumstances, such as significant decreases in market values of assets, changes in legal factors or in the business climate, and accumulation of costs significantly in excess of the amount originally expected to acquire or construct an asset, or other such factors indicate that the carrying amount may not be recoverable.
State Guarantee Fund Deposits [Policy Text Block]	State Guarantee Fund Deposits
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill and Intangible Assets Business acquisitions often result in recording identifiable intangible assets. Identifiable intangible assets are recognized at the time of an acquisition, based upon their fair value. Similar to long-lived tangible assets, identifiable intangible assets are subject to amortization and periodic impairment reviews whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The review for impairment of the Company’s intangible assets requires management to predict the estimated cash flows that will be generated by the long-lived asset over its remaining estimated useful life.
Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Deferred Acquisition Costs—
Redeemable Institutional Preferred Shares [Policy Text Block]	Redeemable Institutional Preferred Shares In 2012, the Company entered into a Preferred Shares Purchase Agreement (the “2012 Stock Purchase Agreement”) with an investor. Pursuant to the 2012 Stock Purchase Agreement, the investor agreed to purchase 1,000 shares of Redeemable Institutional Preferred Shares at a purchase price of $1,000 per share, for an aggregate purchase price of $1,000,000. The annual dividend payable on each share is 5% of the book value at the beginning of the dividend period. In 2013, the Company entered into a Preferred Shares Purchase Agreement (the “2013 Stock Purchase Agreement”) with an investor. Pursuant to the 2013 Stock Purchase Agreement, the investor agreed to purchase 1,000 shares of Redeemable Institutional Preferred Shares at a purchase price of $1,000 per share, for an aggregate purchase price of $1,000,000. The annual dividend payable on each share is 5% of the book value at the beginning of the dividend period. In the event of any liquidation, dissolution or winding up of the Company, any merger or consolidation resulting in a change of control of the Company, or any sale, lease, transfer or other disposition of substantially all of the assets of Company, holders of the Institutional Preferred Shares purchased pursuant to the 2012 and 2013 Stock Purchase Agreements will have the right to receive a cash payment in an amount equivalent to the consideration the investor would have otherwise received if the investor had the ability to convert each Preferred Share to 1.2 Class B Common Shares. Redeemable Institutional Preferred Shares are participating securities that share in total comprehensive income as a change to the redemption value of the Redeemable Institutional Preferred Shares to accrete (dilute) the carrying value to the redemption value at the end of each reporting period. Under this method, the end of the reporting period is treated as if it were also the redemption date for the securities. Redeemable Institutional Preferred Shares are considered to be redeemable shares due to the fact that the shareholders have the option to require the Company to repurchase these shares upon the shareholder’s discretion.
Redeemable Common Shares [Policy Text Block]	Redeemable Common Shares
Insurance Premiums Revenue Recognition, Policy [Policy Text Block]	Premium Revenue Fully-Insured—Membership contracts are written on an annual or multi-year basis and are subject to cancellation by the employer group upon thirty days written notice. The Company’s unearned premium revenue was approximately $32,631,000 and $32,637,000 at December 31, 2015 and 2014, respectively, and primarily relates to the estimated premium revenue associated with the remaining contract periods. Related unbilled amounts recorded in accounts receivable were approximately $30,955,000 and $31,554,000 at December 31, 2015 and 2014, 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 consolidated balance sheets. Premiums received in advance were approximately $1,676,000 and $1,083,000 at December 31, 2015 and 2014, respectively. Management has determined that as of December 31, 2015 and 2014, 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 consolidated statements of comprehensive income. Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis. ASO fees also include the administrative fees the Company earns relative to the dental PPO, dental indemnity and vision products that are underwritten by third-party insurance carriers.
Investment Income [Policy Text Block]	Investment Income
Revenue Recognition other Income and Realized Gains on Investments Net [Policy Text Block]	Other Income and Realized (Losses) Gains On Investments, Net
Healthcare Services Expense [Policy Text Block]	Healthcare Services Expense
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Claims Payable
Reinsurance Accounting Policy [Policy Text Block]	Reinsurance—
Derivatives, Policy [Policy Text Block]	Derivative Instruments
Income Tax, Policy [Policy Text Block]	Federal Income Tax The Company reviews the deferred tax assets to determine the necessity of a valuation allowance. Valuation allowances are provided to the extent it is more likely than not that deferred tax assets will not be realized. The Company files a consolidated federal income tax return which includes all subsidiaries.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk During 2015, 2014, and 2013, four fully-insured customers accounted for approximately 10%, 9%, and 10%, respectively, of the Company’s total revenue. Additionally, two self-insured customers accounted for approximately 11% of the Company’s total revenue during each of the years 2015, 2014, and 2013, respectively. The Company had one customer that had a balance of approximately 28% and 23% of the uncollected premium receivable balance at December 31, 2015 and 2014, respectively. The Company maintains its cash in bank deposit accounts, which at times exceed federally insured limits. The Company has not experienced any losses in such accounts.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Certain financial instruments are required to be recorded at fair value. The Company primarily bases fair value for investments in fixed-maturity securities (including federally-insured certificates of deposits, investment grade corporate bonds and non-investment grade corporate bonds) on quoted market prices or on prices from a pricing vendor, an outside resource that supplies securities pricing, dividend, corporate action and descriptive information to support 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. Changes in assumptions or estimation methods could affect the fair value estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Guidance — Financial Services-Insurance: Disclosures About Short-Duration Contracts In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10) - Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842).

Note 3 - Investments (Tables)

Note 3 - Investments (Tables)	12 Months Ended
	Dec. 31, 2015
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 Total December 31, 2015 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 200,000 $ 200,324 2.2 % Years 1-5 6,089,269 6,047,291 67.9 % Years 5-10 2,528,939 2,535,648 28.5 % Due after ten years 126,547 125,860 1.4 % Total $ 8,944,755 $ 8,909,123 100.0 % Available-for-Sale Amortized Fair % of Total December 31, 2014 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 700,000 $ 704,676 8.5 % Years 1-5 4,500,122 4,523,531 54.8 % Years 5-10 2,847,237 2,974,709 36.0 % Due after ten years 50,000 49,124 0.6 % Total $ 8,097,359 $ 8,252,040 100.0 %
Schedule of Available-for-Sale Securities and Held-to-Maturity [Table Text Block]	Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair December 31, 2015 Cost Gain Loss Value Money market fund $ 249,133 $ 249,133 Certificates of deposit, short term 200,000 324 200,324 Certificates of deposit, fixed maturities 890,000 302 $ (3,552 ) 886,750 Corporate bonds, fixed maturities 7,854,755 83,037 (115,743 ) 7,822,049 Total investments $ 9,193,888 $ 83,663 $ (119,295 ) $ 9,158,256 Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair December 31, 2014 Cost Gain Loss Value Certificates of deposit, short term $ 700,000 $ 4,676 $ 704,676 Certificates of deposit, fixed maturities 350,000 926 350,926 Corporate bonds, fixed maturities 7,047,358 184,630 $ (35,548 ) 7,196,440 Total investments $ 8,097,358 $ 190,232 $ (35,548 ) $ 8,252,042
Realized Gain (Loss) on Investments [Table Text Block]	2015 2014 2013 Gross realized gains $ 80,199 $ 31,784 $ Gross realized losses (28,073 ) (2,093 ) Other than temporary impairments (111,052 ) Total realized (losses) gains on investments, net $ (58,926 ) $ 29,691 $

Note 4 - Accumulated Other Co36

Note 4 - Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2015 2014 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 155,814 $ 52,980 $ 102,834 $ 85,588 $ 29,101 $ 56,487 Other comprehensive (loss) income before reclassification (249,238 ) (84,741 ) (164,497 ) 99,917 33,974 65,943 Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net 58,926 20,035 38,891 (29,691 ) (10,095 ) (19,596 ) Effect on other comprehensive (loss) income (190,312 ) (64,706 ) (125,606 ) 70,226 23,879 46,347 Accumulated unrealized (losses) gains, net, on investments available for sale, end of period $ (34,498 ) $ (11,726 ) $ (22,772 ) $ 155,814 $ 52,980 $ 102,834 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (4,854 ) $ (1,651 ) $ (3,203 ) $ (55,618 ) $ (18,911 ) $ (36,707 ) Other comprehensive (loss) income before reclassification (13,162 ) (4,475 ) (8,687 ) 50,764 17,260 33,504 Effect on other comprehensive (loss) income (13,162 ) (4,475 ) (8,687 ) 50,764 17,260 33,504 Accumulated unrealized (losses) gains, net, on interest rate swap, end of period $ (18,016 ) $ (6,126 ) $ (11,890 ) $ (4,854 ) $ (1,651 ) $ (3,203 ) Accumulated other comprehensive income, beginning of period $ 150,960 $ 51,329 $ 99,631 $ 29,970 $ 10,190 $ 19,780 Change in unrealized (losses) gains, net, on investments available for sale (190,312 ) (64,706 ) (125,606 ) 70,226 23,879 46,347 Change in unrealized (losses) gains, net, on interest rate swap (13,162 ) (4,475 ) (8,687 ) 50,764 17,260 33,504 Effect on other comprehensive (loss) income (203,474 ) (69,181 ) (134,293 ) 120,990 41,139 79,851 Accumulated other comprehensive (loss) income, end of period $ (52,514 ) $ (17,852 ) $ (34,662 ) $ 150,960 $ 51,329 $ 99,631 2013 Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 251,796 $ 85,614 $ 166,182 Other comprehensive (loss) before reclassification (166,208 ) (56,513 ) (109,695 ) Effect on other comprehensive (loss) income (166,208 ) (56,513 ) (109,695 ) Accumulated unrealized gains, net, on investments available for sale, end of period $ 85,588 $ 29,101 $ 56,487 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (41,275 ) $ (14,034 ) $ (27,241 ) Other comprehensive (loss) before reclassification (14,343 ) (4,877 ) (9,466 ) Reclassification adjustment for realized interest swap loss, net included in realized gains on investments, net Effect on other comprehensive income (loss) (14,343 ) (4,877 ) (9,466 ) Accumulated unrealized losses, net, on interest rate swap, end of period $ (55,618 ) $ (18,911 ) $ (36,707 ) Accumulated other comprehensive income, beginning of period $ 210,521 $ 71,580 $ 138,941 Change in unrealized (losses), net, on investments available for sale (166,208 ) (56,513 ) (109,695 ) Change in unrealized (losses), net, on interest rate swap (14,343 ) (4,877 ) (9,466 ) Effect on other comprehensive (loss) income (180,551 ) (61,390 ) (119,161 ) Accumulated other comprehensive income, end of period $ 29,970 $ 10,190 $ 19,780

Note 5 - Liability for Claims37

Note 5 - Liability for Claims Payable (Tables)	12 Months Ended
	Dec. 31, 2015
Liability For Claims Payable [Abstract]
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	2015 2014 2013 Balance—January 1 $ 2,997,613 $ 2,219,725 $ 2,136,010 Net incurred claims related to: Current year 51,683,686 48,580,639 45,865,228 Prior years 45,917 75,288 (146,287 ) Net incurred claims 51,729,603 48,655,927 45,718,941 Net paid claims related to: Current year 48,438,729 45,587,042 43,648,282 Prior years 3,035,141 2,290,997 1,986,944 Net paid claims 51,473,870 47,878,039 45,635,226 Balance—December 31 $ 3,253,346 $ 2,997,613 $ 2,219,725

Note 6 - Federal Income Taxes (

Note 6 - Federal Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2015 2014 2013 Current tax expense: Federal $ 1,075,126 $ 1,020,061 $ 811,632 State and local 25,922 19,716 13,610 Total current tax expense 1,101,048 1,039,777 825,242 Deferred tax benefit Federal (295,047 ) (144,499 ) (64,374 ) State and local (7,578 ) (7,536 ) (6,029 ) Total deferred tax benefit (302,625 ) (152,035 ) (70,403 ) Total provision for income taxes $ 798,423 $ 887,742 $ 754,839
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2015 2014 Deferred tax assets: Unearned premiums $ 113,961 $ 73,616 Net operating loss 29,317 33,404 Recapitalization intangible 48,234 48,234 Accrued vacation 106,361 66,998 Accrued commissions 227,635 218,922 Deferred compensation 1,117,602 940,593 Accrued professional fees 49,301 46,342 Unrealized loss on investments 65,904 Other, net 71,345 52,042 Gross deferred tax assets 1,829,660 1,480,151 Valuation Allowance (48,234 ) (48,234 ) Gross deferred tax assets, net of valuation allowance 1,781,426 1,431,917 Deferred tax liabilities: Unrealized gain on investments 51,326 Deferred policy acquisition costs 101,213 101,684 Prepaid insurance 90,286 70,772 Property and equipment 137,350 122,119 Identifiable intangible assets 22,353 27,571 Gross deferred tax liabilities 351,202 373,472 Net deferred tax asset $ 1,430,224 $ 1,058,445
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2015 2014 2013 Effective Tax Effective Tax Effective Tax 2015 2014 2013 Rate Rate Rate Provision computed at statutory rate $ 597,213 $ 757,831 $ 692,391 34.0 % 34.0 % 34.0 % State and local taxes 9,309 4,575 2,954 0.5 0.2 0.1 Nondeductible meals, entertainment and legal expense 23,156 11,603 9,453 1.3 0.5 0.5 Nondeductible federal premium tax 168,745 113,733 9.7 5.1 Valuation Allowance 48,243 2.4 Other—net 1,798 0.1 Provision for income taxes $ 798,423 $ 887,742 $ 754,839 45.5 % 39.8 % 37.1 %

Note 8 - Property and Equipme39

Note 8 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	2015 2014 Land $ 364,000 $ 364,000 Building and building improvements 2,504,775 2,494,601 Furniture and equipment 3,001,080 2,787,159 Total property and equipment 5,869,855 5,645,760 Less accumulated depreciation and amortization $ (3,168,946 ) $ (2,968,846 ) Total property and equipment - net $ 2,700,909 $ 2,676,914

Note 9 - Deferred Compensatio40

Note 9 - Deferred Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2015
Compensation Related Costs [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31,2015 Non-vested awards at January 1, 2015 481.9 Granted 228.0 $ 997 88.0 Vested (228.0 ) 997 (412.5 ) Non-vested awards at December 31, 2015 157.4 $ 1,040 Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31,2014 Non-vested awards at January 1, 2014 644.6 Granted 252.0 $ 894 295.0 Vested (252.0 ) 894 (433.1 ) Forfeited (24.6 ) Non-vested awards at December 31, 2014 481.9 $ 1,018
Schedule of Vested Share Activity [Table Text Block]	Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31,2015 Vested awards at January 1, 2015 839.2 $ 1,018 778.8 Share based dividend 33.4 1,003 31.0 Vested during the year 228.0 1,040 412.5 Converted to Redeemable Common Shares (228.0 ) 1,040 Vested awards at December 31, 2015 872.6 1,040 1,222.3 $ 1,040 Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31,2014 Vested awards at January 1, 2014 806.7 $ 886 408.5 Share based dividend 32.5 887 13.4 Vested during the year 252.0 1,015 433.1 Redeemed vested awards (76.2 ) Converted to Redeemable Common Shares (252.0 ) 1,015 Vested awards at December 31, 2014 839.2 1,018 778.8 $ 1,018

Note 11 - Debt (Tables)

Note 11 - Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt [Table Text Block]	Years Ending December 31 2016 $ 50,400 2017 52,800 2018 55,200 2019 57,600 2020 and thereafter 982,400 Total mortgage payable $ 1,198,400
Operating Leases of Lessee Disclosure [Table Text Block]	2016 $ 335,025 2017 240,212 2018 231,138 2019 104,704 2020 and thereafter 7,767 Total 918,846 Less imputed interest (49,390 ) Present value of minimum lease payments $ 869,456

Note 14 - Commitments and Con42

Note 14 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2016 $ 151,000 2017 70,000 2018 53,000 2019 17,000 Total $ 291,000

Note 17 - Segment Information (

Note 17 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fiscal Year Ended Fiscal Year Ended December 31, 2015 December 31, 2014 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 49,458 $ 37,346 $ 12,112 $ 47,948 $ 35,995 $ 11,953 Fully-insured dental PPO 19,198 14,384 4,814 16,459 12,661 3,798 Self-insured dental 28,922 24,954 3,968 26,905 23,040 3,865 Corporate, all other 683 683 624 624 Total $ 98,261 $ 76,684 21,577 $ 91,936 $ 71,696 20,240 Investment income 252 222 Realized gains (loss) on investments, net (59 ) 30 Other income 62 62 Insurance expense 20,076 18,325 Income before income tax $ 1,756 $ 2,229 Total assets-corporate $ 60,344 $ 57,239 Fiscal Year Ended December 31, 2013 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 46,656 $ 35,024 $ 11,632 Fully-insured dental PPO 13,494 10,695 2,799 Self-insured dental 25,641 22,043 3,598 Corporate, all other 572 572 Total $ 86,363 $ 67,762 18,601 Investment income 164 Realized gains on investments, net Other income 61 Insurance expense 16,790 Income before income tax $ 2,036

Note 19 - Fair Value Measurem44

Note 19 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	December 31, 2015 December 31, 2014 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 887 $ 887 $ 351 $ 351 Investment grade corporate bonds 7,144 7,144 6,780 6,780 Non-investment grade corporate bonds 678 678 416 416 Short-term investments Money market funds $ 249 249 Federally-Insured certificates of deposit 200 200 705 705 Deferred compensation investments (a) Equity mutual fund investments 645 645 $ 530 530 State guarantee fund deposits (b) Government securities 251 251 229 229 Federally-Insured certificates of deposit 75 75 - 50 50 Total $ 1,145 $ 8,984 $ 10,129 $ 759 $ 8,302 $ 9,061 Liabilities Interest rate swap (c) $ 18 $ 18 $ 5 $ 5 Total $ $ 18 $ 18 $ $ 5 $ 5

Note 20 - Quarterly Data (Una45

Note 20 - Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]	2015 March 31 June 30 September 30 December 31 Total Premium revenue $ 24,201 $ 24,263 $ 25,261 $ 24,536 $ 98,261 Gross profit 4,881 5,120 5,597 5,979 21,577 Income before income taxes 333 150 632 641 1,756 2014 March 31 June 30 September 30 December 31 Total Premium revenue $ 22,636 $ 22,851 $ 23,578 $ 22,871 $ 91,936 Gross profit 4,559 4,883 4,937 5,861 20,240 Income before income taxes 195 363 882 789 2,229

Note 1 - General Information 46

Note 1 - General Information and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)$ / shares	Dec. 31, 2012USD ($)$ / shares	Dec. 31, 2010USD ($)$ / shares
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Number of Wholly Owned Subsidiaries	3
Number of Members Participate in Our Dental Benefits Plans	326,000
Number of Members Participating in our Vision Benefit Plans	$ 36,200
Number of Dentists Participating in our Dental HMO Network	2,800
Number of Dentists Participating in the DentaSelect Dental PPO Network	3,000
Number of Dentists Participating in the Balanced Value Dental PPO Network	2,100
Number of Additional Dentists to which Company Can Access with in Companys Operating Territory	2,500
Number of Additional Dentists to which Company Can Access within Whole United States	44,200
State Insurance Department, Statutory to NAIC, Amount of Reconciling Item	$ 326,000	$ 279,000
Deferred Policy Acquisition Costs, Additions	4,358,000	3,989,000	$ 4,867,000
Deferred Policy Acquisition Cost, Amortization Expense	$ 4,396,000	4,129,000	$ 3,862,000
Number of Shares Investor Agreed to Purchase under Stock Purchase Agreement			1,000
Purchase Price Per Share of Shares Agreed to Purchase under Stock Purchase Agreement (in Dollars per share) | $ / shares			$ 1,000	$ 1,000
Aggregate Purchase Price of Shares Agreed to Purchase under Stock Purchase Agreement			$ 1,000,000	$ 1,000,000
Preferred Stock, Dividend Rate, Percentage			5.00%	5.00%
Membership Contract Cancellation Duration	30 days
Financial Guarantee Insurance Contracts, Unearned Premium Revenue	$ 32,631,000	32,637,000
Unbilled Contracts Receivable	30,955,000	31,554,000
Advance Premium Received	1,676,000	1,083,000
Premium Deficiency Reserve	0	0
Claim Costs Related to Dental Care Providers	76,684,000	71,696,000	$ 67,762,000
Assumed Premiums Earned	0	0	38,000
Healthcare Service Expense Relating to Reinsurance	0	0	$ 28,000
Reinsurance Receivables	0	0
Reinsurance Payable	$ 0	$ 0
Entity Wide Revenue Major Customer Fully Insured	4
Entity Wide Revenue Major Customer SelfInsured	2
Redeemable Institutional Preferred Shares [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Number of Shares Investor Agreed to Purchase under Stock Purchase Agreement				1,000	300
Purchase Price Per Share of Shares Agreed to Purchase under Stock Purchase Agreement (in Dollars per share) | $ / shares					$ 1,000
Aggregate Purchase Price of Shares Agreed to Purchase under Stock Purchase Agreement					$ 300,000
Preferred Stock, Dividend Rate, Percentage					5.00%
Building [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	27 years
Building Improvements [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Furniture and Fixtures [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment and Software [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Ohio [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access	1,600
Indiana [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access	1,000
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Four Customers [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage	10.00%	9.00%	10.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage	11.00%	11.00%	11.00%
Premium Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Note 1 - General Information and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage	28.00%	23.00%

Note 2 - Goodwill and Intangi47

Note 2 - Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 2 - Goodwill and Intangible Assets (Details) [Line Items]
Goodwill	$ 136,000	$ 136,000
Goodwill, Impairment Loss	0
Finite-Lived Intangible Assets, Net	66,000	81,000
Finite-Lived Intangible Assets, Accumulated Amortization	174,000	159,000
Amortization of Intangible Assets	$ 15,000	$ 15,000	$ 15,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	8 years
Provider Network [Member]
Note 2 - Goodwill and Intangible Assets (Details) [Line Items]
Finite-Lived Intangible Assets, Net	$ 52,000
Finite-Lived Intangible Asset, Useful Life	20 years
Membership [Member]
Note 2 - Goodwill and Intangible Assets (Details) [Line Items]
Finite-Lived Intangible Assets, Net	$ 14,000
Finite-Lived Intangible Asset, Useful Life	11 years

Note 3 - Investments (Details)

Note 3 - Investments (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Note 3 - Investments (Details) [Line Items]
Available-for-sale Securities, Amortized Cost Basis	$ 8,745,000	$ 7,397,000
Other than Temporary Impairment Losses, Number of Securities	6
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities	$ 111,000	0	$ 0
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	1,090,000	1,050,000
Money Market Funds [Member]
Note 3 - Investments (Details) [Line Items]
Available-for-sale Securities, Amortized Cost Basis	249,000
Available-for-sale Securities	249,000
Investment Grade Corporate Bonds [Member]
Note 3 - Investments (Details) [Line Items]
Available-for-sale Securities, Amortized Cost Basis	7,855,000	$ 7,047,000
Investment Owned, at Fair Value	$ 7,822,000
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.57%
Weighted Average Maturity of Investment	5 years 7 days
Investment Grade Corporate Bonds [Member] | BBB- or Better [Member]
Note 3 - Investments (Details) [Line Items]
Investment Owned, at Fair Value	$ 7,145,000
Investment Grade Corporate Bonds [Member] | BB+ and CCC+ [Member]
Note 3 - Investments (Details) [Line Items]
Investment Owned, at Fair Value	$ 677,000

Note 3 - Investments (Details)

Note 3 - Investments (Details) - Maturity Dates for Fixed Maturities and Short-term Investments - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Maturity dates occurring:
Available-for-Sale Securities, Amortized Cost, Total	$ 8,745,000	$ 7,397,000
Certificates of Deposit [Member]
Maturity dates occurring:
Available-for-Sale Securities, Less than 1 year, Amortized Cost	200,000	700,000
Available-for-Sale Securities, Less than 1 year, Fair Value	$ 200,324	$ 704,676
Available-for-Sale Securities, Less than 1 year, Percentage	2.20%	8.50%
Available-for-Sale Securities, Years 1-5, Amortized Cost	$ 6,089,269	$ 4,500,122
Available-for-Sale Securities, Years 1-5, Fair Value	$ 6,047,291	$ 4,523,531
Available-for-Sale Securities, Years 1-5, Percentage	67.90%	54.80%
Available-for-Sale Securities, Years 5-10, Amortized Cost	$ 2,528,939	$ 2,847,237
Available-for-Sale Securities, Years 5-10, Fair Value	$ 2,535,648	$ 2,974,709
Available-for-Sale Securities, Years 5-10, Percentage	28.50%	36.00%
Available-for-Sale Securities, Due After Ten Years, Amortized Cost	$ 126,547	$ 50,000
Available-for-Sale Securities, Due After Ten Years, Fair Value	$ 125,860	$ 49,124
Available-for-Sale Securities, Due After Ten Years, Percentage	1.40%	0.60%
Available-for-Sale Securities, Amortized Cost, Total	$ 8,944,755	$ 8,097,359
Available-for-Sale Securities, Fair Value Total	$ 8,909,123	$ 8,252,040
Available-for-Sale Securities, Percentage, Total	100.00%	100.00%

Note 3 - Investments (Details50

Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]
Available-for-Sale, Amortized Cost	$ 9,193,888	$ 8,097,358
Available-for-Sale, Gross Unrealized Gain	83,663	190,232
Available-for-Sale, Gross Unrealized Loss	(119,295)	(35,548)
Available-for-Sale, Fair Value	9,158,256	8,252,042
Money Market Funds [Member]
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]
Available-for-Sale, Amortized Cost	249,133
Available-for-Sale, Fair Value	249,133
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	700,000
Available-for-Sale, Gross Unrealized Gain	324	4,676
Available-for-Sale, Fair Value	200,324	704,676
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	890,000	350,000
Available-for-Sale, Gross Unrealized Gain	302	926
Available-for-Sale, Gross Unrealized Loss	(3,552)
Available-for-Sale, Fair Value	886,750	350,926
Corporate Bonds, Fixed Maturities [Member]
Note 3 - Investments (Details) - Investments as Fixed Maturities and Short-term Investments [Line Items]
Available-for-Sale, Amortized Cost	7,854,755	7,047,358
Available-for-Sale, Gross Unrealized Gain	83,037	184,630
Available-for-Sale, Gross Unrealized Loss	(115,743)	(35,548)
Available-for-Sale, Fair Value	$ 7,822,049	$ 7,196,440

Note 3 - Investments (Details51

Note 3 - Investments (Details) - Realized Investments Gains and Losses - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Realized Investments Gains and Losses [Abstract]
Gross realized gains	$ 80,199	$ 31,784
Gross realized losses	(28,073)	(2,093)
Other than temporary impairments	(111,000)	0	$ 0
Total realized (losses) gains on investments, net	$ (58,926)	$ 29,691

Note 4 - Accumulated Other Co52

Note 4 - Accumulated Other Comprehensive Income (Details) - Change in Unrealized Gains and Losses on Available-for-sale Securities in AOCI - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated unrealized (losses) gains, before taxes at period start	$ 150,960	$ 29,970	$ 210,521
Accumulated unrealized (losses) gains, taxes at period start	51,329	10,190	71,580
Accumulated unrealized (losses) gains, net, at period start	99,631	19,780	138,941
Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net	(38,891)	19,596
Effect on other comprehensive (loss) income, before tax	(203,474)	120,990	(180,551)
Effect on other comprehensive (loss) income, tax	(69,181)	41,139	(61,390)
Effect on other comprehensive (loss) income, net	(134,293)	79,851	(119,161)
Accumulated unrealized (losses) gains, before taxes at period end	(52,514)	150,960	29,970
Accumulated unrealized (losses) gains, taxes at period end	(17,852)	51,329	10,190
Accumulated unrealized (losses) gains, net, end of period	(34,662)	99,631	19,780
Accumulated Unrealized Gains Net on Investments Available-for-sale [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated unrealized (losses) gains, before taxes at period start	155,814	85,588	251,796
Accumulated unrealized (losses) gains, taxes at period start	52,980	29,101	85,614
Accumulated unrealized (losses) gains, net, at period start	102,834	56,487	166,182
Change in unrealized (losses) gains, before tax	(190,312)	70,226	(166,208)
Change in unrealized (losses) gains, tax	(64,706)	23,879	(56,513)
Change in unrealized (losses) gains, net	(125,606)	46,347	(109,695)
Other comprehensive (loss) income before reclassification, before tax	(249,238)	99,917	(166,208)
Other comprehensive (loss) income before reclassification, tax	(84,741)	33,974	(56,513)
Other comprehensive (loss) income before reclassification, net	(164,497)	65,943	(109,695)
Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net	58,926	(29,691)
Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net	20,035	(10,095)
Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net	38,891	(19,596)
Effect on other comprehensive (loss) income, before tax	(190,312)	70,226	(166,208)
Effect on other comprehensive (loss) income, tax	(64,706)	23,879	(56,513)
Effect on other comprehensive (loss) income, net	(125,606)	46,347	(109,695)
Accumulated unrealized (losses) gains, before taxes at period end	(34,498)	155,814	85,588
Accumulated unrealized (losses) gains, taxes at period end	(11,726)	52,980	29,101
Accumulated unrealized (losses) gains, net, end of period	(22,772)	102,834	56,487
Accumulated Unrealized Losses, Net, on Interest Rate Swaps [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated unrealized (losses) gains, before taxes at period start	(4,854)	(55,618)	(41,275)
Accumulated unrealized (losses) gains, taxes at period start	(1,651)	(18,911)	(14,034)
Accumulated unrealized (losses) gains, net, at period start	(3,203)	(36,707)	(27,241)
Change in unrealized (losses) gains, before tax	(13,162)	50,764	(14,343)
Change in unrealized (losses) gains, tax	(4,475)	17,260	(4,877)
Change in unrealized (losses) gains, net	(8,687)	33,504	(9,466)
Other comprehensive (loss) income before reclassification, before tax	(13,162)	50,764	(14,343)
Other comprehensive (loss) income before reclassification, tax	(4,475)	17,260	(4,877)
Other comprehensive (loss) income before reclassification, net	(8,687)	33,504	(9,466)
Effect on other comprehensive (loss) income, before tax	(13,162)	50,764	(14,343)
Effect on other comprehensive (loss) income, tax	(4,475)	17,260	(4,877)
Effect on other comprehensive (loss) income, net	(8,687)	33,504	(9,466)
Accumulated unrealized (losses) gains, before taxes at period end	(18,016)	(4,854)	(55,618)
Accumulated unrealized (losses) gains, taxes at period end	(6,126)	(1,651)	(18,911)
Accumulated unrealized (losses) gains, net, end of period	$ (11,890)	$ (3,203)	$ (36,707)

Note 5 - Liability for Claims53

Note 5 - Liability for Claims Payable (Details) - Activity in Liability for Claims Payable for Members - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Activity in Liability for Claims Payable for Members [Abstract]
Balance—January 1	$ 2,997,613	$ 2,219,725	$ 2,136,010
Net incurred claims related to:
Current year	51,683,686	48,580,639	45,865,228
Prior years	45,917	75,288	(146,287)
Net incurred claims	51,729,603	48,655,927	45,718,941
Net paid claims related to:
Current year	48,438,729	45,587,042	43,648,282
Prior years	3,035,141	2,290,997	1,986,944
Net paid claims	51,473,870	47,878,039	45,635,226
Balance—December 31	$ 3,253,346	$ 2,997,613	$ 2,219,725

Note 6 - Federal Income Taxes54

Note 6 - Federal Income Taxes (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 86,226	$ 98,247	$ 110,265

Note 6 - Federal Income Taxes55

Note 6 - Federal Income Taxes (Details) - Components of Provision (Benefit) for Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current tax expense:
Federal	$ 1,075,126	$ 1,020,061	$ 811,632
State and local	25,922	19,716	13,610
Total current tax expense	1,101,048	1,039,777	825,242
Deferred tax benefit
Federal	(295,047)	(144,499)	(64,374)
State and local	(7,578)	(7,536)	(6,029)
Total deferred tax benefit	(302,625)	(152,035)	(70,403)
Total provision for income taxes	$ 798,423	$ 887,742	$ 754,839

Note 6 - Federal Income Taxes56

Note 6 - Federal Income Taxes (Details) - Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Unearned premiums	$ 113,961	$ 73,616
Net operating loss	29,317	33,404
Recapitalization intangible	48,234	48,234
Accrued vacation	106,361	66,998
Accrued commissions	227,635	218,922
Deferred compensation	1,117,602	940,593
Accrued professional fees	49,301	46,342
Unrealized loss on investments	65,904
Other, net	71,345	52,042
Gross deferred tax assets	1,829,660	1,480,151
Valuation Allowance	(48,234)	(48,234)
Gross deferred tax assets, net of valuation allowance	1,781,426	1,431,917
Deferred tax liabilities:
Unrealized gain on investments		51,326
Deferred policy acquisition costs	101,213	101,684
Prepaid insurance	90,286	70,772
Property and equipment	137,350	122,119
Identifiable intangible assets	22,353	27,571
Gross deferred tax liabilities	351,202	373,472
Net deferred tax asset	$ 1,430,224	$ 1,058,445

Note 6 - Federal Income Taxes57

Note 6 - Federal Income Taxes (Details) - Reconciliation of Effective Tax Rate - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of Effective Tax Rate [Abstract]
Provision computed at statutory rate	$ 597,213	$ 757,831	$ 692,391
Provision computed at statutory rate	34.00%	34.00%	34.00%
State and local taxes	$ 9,309	$ 4,575	$ 2,954
State and local taxes	0.50%	0.20%	0.10%
Nondeductible meals, entertainment and legal expense	$ 23,156	$ 11,603	$ 9,453
Nondeductible meals, entertainment and legal expense	1.30%	0.50%	0.50%
Nondeductible federal premium tax	$ 168,745	$ 113,733
Nondeductible federal premium tax	9.70%	5.10%
Valuation Allowance			$ 48,243
Valuation Allowance			2.40%
Other—net			$ 1,798
Other—net			0.10%
Provision for income taxes	$ 798,423	$ 887,742	$ 754,839
Provision for income taxes	45.50%	39.80%	37.10%

Note 7 - Accounting for Uncer58

Note 7 - Accounting for Uncertain Tax Positions (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounting For Uncertain Tax Positions [Abstract]
Unrecognized Tax Benefits	$ 0	$ 0	$ 0

Note 8 - Property and Equipme59

Note 8 - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Depreciation	$ 449,000	$ 318,000	$ 347,000

Note 8 - Property and Equipme60

Note 8 - Property and Equipment (Details) - Property and Equipment - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,869,855	$ 5,645,760
Less accumulated depreciation and amortization	(3,168,946)	(2,968,846)
Total property and equipment - net	2,700,909	2,676,914
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	364,000	364,000
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,504,775	2,494,601
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,001,080	$ 2,787,159

Note 9 - Deferred Compensatio61

Note 9 - Deferred Compensation Plan (Details) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 28, 2015	Feb. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 9 - Deferred Compensation Plan (Details) [Line Items]
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%
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			$ 164,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year 313 days
Dividends Payable, Amount Per Share (in Dollars per share)	$ 39.86	$ 35.77
Increase (Decrease) in Deferred Compensation			$ 747,825	$ 959,380	$ 675,195
Deferred Compensation Liability, Current and Noncurrent			$ 3,287,065	$ 2,766,449
Share Based Compensation Arrangement by Share Based Payment Award Number of Shares Granted			4,123
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number (in Shares)			2,672
Non Employee [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in Shares)			228
Key Employee [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in Shares)			88	295
Director Fees and Employee Compensation [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 141,000	$ 130,000	67,000
Deferred Share and Phantom Shares [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Deferred Compensation Arrangement with Individual, Compensation Expense			597,000	872,000	616,000
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation			$ 203,000	$ 296,000	$ 209,000
Class B Redeemable Common Shares [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)			15,000
Dividend Declared [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Increase (Decrease) in Deferred Compensation	$ 65,000	$ 41,000
Phantom Share Units (PSUs) [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in Shares)			52
Directors and Employees [Member] | Stock Compensation Plan [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares (in Shares)			157	145
Long Term Incentive Plan [Member] | Stock Compensation Plan [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares (in Shares)				337
Maximum [Member]
Note 9 - Deferred Compensation Plan (Details) [Line Items]
Long Term Incentive Compensation Program Executive Officers, Percentage of Base Salaries			45.00%

Note 9 - Deferred Compensatio62

Note 9 - Deferred Compensation Plan (Details) - Activity of Non-vested Awards - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Director [Member]
Note 9 - Deferred Compensation Plan (Details) - Activity of Non-vested Awards [Line Items]
Granted	228	252
Granted (in Dollars per share)	$ 997	$ 894
Vested	(228)	(252)
Vested (in Dollars per share)	$ 997	$ 894
Key Employee [Member]
Note 9 - Deferred Compensation Plan (Details) - Activity of Non-vested Awards [Line Items]
Non-vested awards at period start	481.9	644.6
Granted	88	295
Vested	(412.5)	(433.1)
Forfeited		(24.6)
Non-vested awards at period end	157.4	481.9
Non-vested awards at period end (in Dollars per share)	$ 1,040	$ 1,018

Note 9 - Deferred Compensatio63

Note 9 - Deferred Compensation Plan (Details) - Activity of Vested Awards - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Director [Member]
Note 9 - Deferred Compensation Plan (Details) - Activity of Vested Awards [Line Items]
Vested awards at period start	839.2	806.7
Vested awards at period start (in Dollars per share)	$ 1,018	$ 886
Share based dividend	33.4	32.5
Share based dividend (in Dollars per share)	$ 1,003	$ 887
Vested during the year	228	252
Vested during the year (in Dollars per share)	$ 1,040	$ 1,015
Converted to Redeemable Common Shares	(228)	(252)
Converted to Redeemable Common Shares (in Dollars per share)	$ 1,040	$ 1,015
Vested awards at period end	872.6	839.2
Vested awards at period end (in Dollars per share)	$ 1,040	$ 1,018
Key Employee [Member]
Note 9 - Deferred Compensation Plan (Details) - Activity of Vested Awards [Line Items]
Vested awards at period start	778.8	408.5
Vested awards at period start (in Dollars per share)	$ 1,018
Share based dividend	31	13.4
Vested during the year	412.5	433.1
Redeemed vested awards		(76.2)
Vested awards at period end	1,222.3	778.8
Vested awards at period end (in Dollars per share)	$ 1,040	$ 1,018

Note 10 - Redeemable Shares, 64

Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010
Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) [Line Items]
Common Stock, Value, Subscriptions	$ 1,012	$ 997
Common Stock, Dividends, Per Share, Declared (in Dollars per share)	$ 39.86	$ 35.77	$ 32.60
Preferred Stock, Shares Authorized (in Shares)	92,700	92,700			100,000
Preferred Stock, Shares Issued (in Shares)	0	0
Preferred Stock, Dividend Rate, Percentage			5.00%	5.00%
Dividends	$ (481,089)	$ (425,327)	$ (392,196)
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval	1,044,000
Net Income (Loss) Attributable to Parent	$ 958,085	1,341,173	1,281,606
Dental Care Plus [Member]
Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) [Line Items]
Dental Insurance Subsidiary Dividend as Percentage of Net Worth	10.00%
Dental Insurance Subsidiary Net Worth Maximum Amount	$ 250,000
Dividends, Common Stock	0	0	0
Net Income (Loss) Attributable to Parent	710,000	1,156,000	1,191,000
Net Worth	$ 10,454,000	$ 9,689,000
Common Class C [Member]
Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) [Line Items]
Class of Stock, Percentage of Voting Common Shares	40.00%
Class D Redeemable Common Shares [Member]
Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) [Line Items]
Common Stock, Shares Authorized (in Shares)	100,000
Common Stock, Shares, Issued (in Shares)	0	0
Common Stock, Shares, Outstanding (in Shares)	0	0
Preferred Stock, Shares Authorized (in Shares)	100,000	100,000
Preferred Stock, Shares Issued (in Shares)	0	0
Institutional Preferred Shares-2010 Series [Member]
Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) [Line Items]
Preferred Stock, Shares Authorized (in Shares)	300	300
Preferred Stock, Shares Issued (in Shares)	300	300
Preferred Stock, Dividend Rate, Percentage		5.00%
Dividends	$ 135,000	$ 128,000	$ 123,000
Preferred Stock, Shares Outstanding (in Shares)	300	300
Provider Preferred-2009 Series [Member]
Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) [Line Items]
Preferred Stock, Shares Authorized (in Shares)	5,000	5,000
Preferred Stock, Shares Issued (in Shares)	0	0
Preferred Stock, Dividend Rate, Percentage			5.00%
Preferred Stock, Shares Outstanding (in Shares)	0	0
Investor [Member] | Institutional Preferred Shares-2010 Series [Member]
Note 10 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details) [Line Items]
Preferred Stock, Shares Issued (in Shares)			1,000	1,000	300
Share Price (in Dollars per share)			$ 1,000	$ 1,000	$ 1,000

Note 11 - Debt (Details)

Note 11 - Debt (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012
Note 11 - Debt (Details) [Line Items]
Secured Debt	$ 1,198,400	$ 1,247,600
Reference Rate Maturity Duration	10 years
Sale Leaseback Transaction, Gross Proceeds, Financing Activities	$ 347,000	516,000	$ 312,000
Mortgage Note With a Bank [Member]
Note 11 - Debt (Details) [Line Items]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	3.90%
Reference Rate Maturity Duration	10 years
Minimum Net Worth Required for Compliance	$ 3,500,000
Mortgage Note With a Bank [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 11 - Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.95%
Mortgage Note With a Bank [Member] | Estimate of Fair Value Measurement [Member]
Note 11 - Debt (Details) [Line Items]
Secured Debt	$ 1,198,400
Mortgages [Member]
Note 11 - Debt (Details) [Line Items]
Debt Service Ratio				1
Capital Lease Agreement With a Leasing Company [Member]
Note 11 - Debt (Details) [Line Items]
Minimum Net Worth Required for Compliance	2,500,000	2,500,000	2,500,000
Repayments of Debt and Capital Lease Obligations	$ 373,000	$ 552,000	$ 327,000
Sale Lease-back Transaction Period	4 years	4 years	3 years

Note 11 - Debt (Details) - Prin

Note 11 - Debt (Details) - Principal Repayments Under Mortgage Loan Payable - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Principal Repayments Under Mortgage Loan Payable [Abstract]
2,016	$ 50,400
2,017	52,800
2,018	55,200
2,019	57,600
2020 and thereafter	982,400
Total mortgage payable	$ 1,198,400	$ 1,247,600

Note 11 - Debt (Details) - Futu

Note 11 - Debt (Details) - Future Payments Under Outstanding Capital Leases	Dec. 31, 2015USD ($)
Future Payments Under Outstanding Capital Leases [Abstract]
2,016	$ 335,025
2,017	240,212
2,018	231,138
2,019	104,704
2020 and thereafter	7,767
Total	918,846
Less imputed interest	(49,390)
Present value of minimum lease payments	$ 869,456

Note 12 - Derivative (Details)

Note 12 - Derivative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 12 - Derivative (Details) [Line Items]
Derivative Interest Rate Period	30 days
Reference Rate Maturity Duration	10 years
Derivative, Maturity Date	Dec. 22, 2022
Derivative, Notional Amount	$ 1,198,000	$ 1,248,000
Derivative, Fair Value, Net	18,000	5,000
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	(8,687)	33,504	$ (9,466)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	(4,475)	17,260	(4,877)
Interest Rate Swap [Member]
Note 12 - Derivative (Details) [Line Items]
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	(8,687)	33,504	(9,466)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	$ (4,475)	$ 17,260	$ (4,877)
Minimum [Member]
Note 12 - Derivative (Details) [Line Items]
Derivative, Lower Fixed Interest Rate Range	1.95%
Maximum [Member]
Note 12 - Derivative (Details) [Line Items]
Derivative, Higher Fixed Interest Rate Range	3.90%

Note 13 - Lines of Credit (Deta

Note 13 - Lines of Credit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 13 - Lines of Credit (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 500,000
Long-term Line of Credit	0	$ 0
Line of Credit [Member]
Note 13 - Lines of Credit (Details) [Line Items]
Financing Interest Expense	0
Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 13 - Lines of Credit (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.50%
Working Capital Line Of Credit One [Member]
Note 13 - Lines of Credit (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	1,000,000
Long-term Line of Credit	$ 0	$ 0
Financing Interest Expense		$ 0	$ 0
Working Capital Line Of Credit One [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 13 - Lines of Credit (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%

Note 14 - Commitments and Con70

Note 14 - Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense	$ 168,000	$ 154,000	$ 136,000

Note 14 - Commitments and Con71

Note 14 - Commitments and Contingencies (Details) - Future Approximate Minimum Annual Lease Payments under Non-Cancelable Operating Leases	Dec. 31, 2015USD ($)
Future Approximate Minimum Annual Lease Payments under Non-Cancelable Operating Leases [Abstract]
2,016	$ 151,000
2,017	70,000
2,018	53,000
2,019	17,000
Total	$ 291,000

Note 15 - Lease Income (Details

Note 15 - Lease Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Lease Income [Abstract]
Operating Leases, Income Statement, Lease Revenue	$ 62,000	$ 62,000	$ 62,000
Operating Leases, Future Minimum Payments Receivable, Current	$ 62,000

Note 16 - Retirement Plan (Deta

Note 16 - Retirement Plan (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]
Defined Contribution Plan, Employers Matching Contribution, Vesting Period	5 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 83,000	$ 60,000	$ 60,000

Note 17 - Segment Information74

Note 17 - Segment Information (Details)	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Note 17 - Segment Information (Details) [Line Items]
Number of Reportable Segments									4
Gross Profit	$ 5,979,000	$ 5,597,000	$ 5,120,000	$ 4,881,000	$ 5,861,000	$ 4,937,000	$ 4,883,000	$ 4,559,000	$ 21,577,000	$ 20,240,000
Corporate, Non-Segment [Member]
Note 17 - Segment Information (Details) [Line Items]
Gross Profit									$ 21,577,000	$ 20,240,000	$ 18,601,000

Note 17 - Segment Information75

Note 17 - Segment Information (Details) - Reportable Segment - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reportable segments:
Revenues - External Customers	$ 24,536,000	$ 25,261,000	$ 24,263,000	$ 24,201,000	$ 22,871,000	$ 23,578,000	$ 22,851,000	$ 22,636,000	$ 98,261,441	$ 91,936,578	$ 86,362,613
Healthcare Services Expense									76,683,963	71,695,797	67,762,332
Total									21,577,000	20,240,000	18,601,000
Investment income									251,756	221,622	164,057
Realized gains on investments, net
Realized gains (loss) on investments, net									(58,926)	29,691
Other income									62,304	62,304	61,477
Insurance expense									20,076,104	18,325,483	16,789,370
Income before income tax	641,000	$ 632,000	$ 150,000	$ 333,000	789,000	$ 882,000	$ 363,000	$ 195,000	1,756,508	2,228,915	2,036,445
Total assets-corporate	$ 60,343,552				$ 57,238,810				60,343,552	57,238,810
Fully-insured dental HMO/Indemnity [Member]
Reportable segments:
Revenues - External Customers									49,458,000	47,948,000	46,656,000
Healthcare Services Expense									37,346,000	35,995,000	35,024,000
Total									12,112,000	11,953,000	11,632,000
Fully Insured Dental PPO [Member]
Reportable segments:
Revenues - External Customers									19,198,000	16,459,000	13,494,000
Healthcare Services Expense									14,384,000	12,661,000	10,695,000
Total									4,814,000	3,798,000	2,799,000
Self-insured Dental [Member]
Reportable segments:
Revenues - External Customers									28,922,000	26,905,000	25,641,000
Healthcare Services Expense									24,954,000	23,040,000	22,043,000
Total									3,968,000	3,865,000	3,598,000
Corporate and Other [Member]
Reportable segments:
Revenues - External Customers									683,000	624,000	572,000
Total									$ 683,000	$ 624,000	$ 572,000

Note 18 - Related Parties (Deta

Note 18 - Related Parties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Note 18 - Related Parties (Details) [Line Items]
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims	$ 51,729,603	$ 48,655,927	$ 45,718,941
Liability for Claims and Claims Adjustment Expense	3,253,346	2,997,613	2,219,725	$ 2,136,010
Noninterest Expense Directors Fees	191,000	191,000	154,000
Shareholders [Member]
Note 18 - Related Parties (Details) [Line Items]
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims	38,248,000	36,902,000	$ 37,566,000
Liability for Claims and Claims Adjustment Expense	$ 1,631,000	$ 1,547,000

Note 19 - Fair Value Measurem77

Note 19 - Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Note 19 - Fair Value Measurements (Details) [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 0	$ 0
Liabilities, Fair Value Disclosure, Nonrecurring	0	0
Assets, Fair Value Disclosure	10,129	9,061
Financial and Nonfinancial Liabilities, Fair Value Disclosure	18	5
Fair Value, Inputs, Level 3 [Member]
Note 19 - Fair Value Measurements (Details) [Line Items]
Assets, Fair Value Disclosure	0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0	$ 0

Note 19 - Fair Value Measurem78

Note 19 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands		Dec. 31, 2015		Dec. 31, 2014
Fixed maturities
Assets		$ 10,129		$ 9,061
Liabilities
Liabilities		18		5
Short-term Investments [Member] | Money Market Funds [Member]
Fixed maturities
Assets		249
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Fixed maturities
Assets	[1]	251		229
Interest Rate Swap [Member]
Liabilities
Liabilities	[2]	18		5
Federally-Insured Certificates of Deposit [Member] | Fixed Maturities [Member]
Fixed maturities
Assets		887		351
Federally-Insured Certificates of Deposit [Member] | Short-term Investments [Member]
Fixed maturities
Assets		200		705
Federally-Insured Certificates of Deposit [Member] | State Guarantee Fund Deposits [Member]
Fixed maturities
Assets		75	[1]	50
Investment Grade Corporate Bonds [Member] | Fixed Maturities [Member]
Fixed maturities
Assets		7,144		6,780
Non-Investment Grade Corporate Bonds [Member] | Fixed Maturities [Member]
Fixed maturities
Assets		678		416
Equity Mutual Fund Investments [Member] | Deferred Compensation Investment [Member]
Fixed maturities
Assets	[3]	645		530
Fair Value, Inputs, Level 1 [Member]
Fixed maturities
Assets		1,145		759
Fair Value, Inputs, Level 1 [Member] | Short-term Investments [Member] | Money Market Funds [Member]
Fixed maturities
Assets		249
Fair Value, Inputs, Level 1 [Member] | State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Fixed maturities
Assets	[1]	251		$ 229
Fair Value, Inputs, Level 1 [Member] | Federally-Insured Certificates of Deposit [Member] | State Guarantee Fund Deposits [Member]
Fixed maturities
Assets	[1]
Fair Value, Inputs, Level 1 [Member] | Equity Mutual Fund Investments [Member] | Deferred Compensation Investment [Member]
Fixed maturities
Assets	[3]	645		$ 530
Fair Value, Inputs, Level 2 [Member]
Fixed maturities
Assets		8,984		8,302
Liabilities
Liabilities		18		5
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Liabilities
Liabilities	[2]	18		5
Fair Value, Inputs, Level 2 [Member] | Federally-Insured Certificates of Deposit [Member] | Fixed Maturities [Member]
Fixed maturities
Assets		887		351
Fair Value, Inputs, Level 2 [Member] | Federally-Insured Certificates of Deposit [Member] | Short-term Investments [Member]
Fixed maturities
Assets		200		705
Fair Value, Inputs, Level 2 [Member] | Federally-Insured Certificates of Deposit [Member] | State Guarantee Fund Deposits [Member]
Fixed maturities
Assets	[1]	75		50
Fair Value, Inputs, Level 2 [Member] | Investment Grade Corporate Bonds [Member] | Fixed Maturities [Member]
Fixed maturities
Assets		7,144		6,780
Fair Value, Inputs, Level 2 [Member] | Non-Investment Grade Corporate Bonds [Member] | Fixed Maturities [Member]
Fixed maturities
Assets		$ 678		$ 416
[1]	Included in other assets
[2]	Included in other payables and accruals
[3]	Included as a trading security in other assets

Note 20 - Quarterly Data (Una79

Note 20 - Quarterly Data (Unaudited) (Details) - Unaudited Quarterly Results of Operations - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unaudited Quarterly Results of Operations [Abstract]
Premium revenue	$ 24,536,000	$ 25,261,000	$ 24,263,000	$ 24,201,000	$ 22,871,000	$ 23,578,000	$ 22,851,000	$ 22,636,000	$ 98,261,441	$ 91,936,578	$ 86,362,613
Gross profit	5,979,000	5,597,000	5,120,000	4,881,000	5,861,000	4,937,000	4,883,000	4,559,000	21,577,000	20,240,000
Income before income taxes	$ 641,000	$ 632,000	$ 150,000	$ 333,000	$ 789,000	$ 882,000	$ 363,000	$ 195,000	$ 1,756,508	$ 2,228,915	$ 2,036,445

Note 21 - Subsequent Events (De

Note 21 - Subsequent Events (Details) - USD ($)	12 Months Ended	48 Months Ended
	Dec. 31, 2015	Dec. 31, 2019	Feb. 10, 2016	Jan. 31, 2016	Feb. 28, 2015	Feb. 28, 2014
Note 21 - Subsequent Events (Details) [Line Items]
Annual Assessment on all Health Insurers	$ 13,900,000,000
Federal Premium Tax Assessment, Exemption Limit	$ 25,000,000
Federal Premium Tax Rate	50.00%
Dividends Payable, Amount Per Share (in Dollars per share)					$ 39.86	$ 35.77
Scenario, Forecast [Member]
Note 21 - Subsequent Events (Details) [Line Items]
Annual Assessment on all Health Insurers		$ 16,000,000,000
Subsequent Event [Member]
Note 21 - Subsequent Events (Details) [Line Items]
Deferred Tax Liabilities, Net, Current				$ 580,000
Subsequent Event [Member] | Class A Redeemable Common Shares [Member]
Note 21 - Subsequent Events (Details) [Line Items]
Dividends Payable, Amount Per Share (in Dollars per share)			$ 40.47
Subsequent Event [Member] | Class B Redeemable Common Shares [Member]
Note 21 - Subsequent Events (Details) [Line Items]
Dividends Payable, Amount Per Share (in Dollars per share)			40.47
Subsequent Event [Member] | Class C Redeemable Common Shares [Member]
Note 21 - Subsequent Events (Details) [Line Items]
Dividends Payable, Amount Per Share (in Dollars per share)			$ 40.47
Minimum [Member]
Note 21 - Subsequent Events (Details) [Line Items]
Federal Premium Tax Assessment, Range Amount	$ 25,000,000
Maximum [Member]
Note 21 - Subsequent Events (Details) [Line Items]
Federal Premium Tax Assessment, Range Amount	$ 50,000,000

Schedule I - Summary of Inves81

Schedule I - Summary of Investments - Other Than Investments in Related Parties (Details) - Investments - Other Than Investments in Related Parties - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Bonds:
Amortized Cost	$ 8,745,000	$ 7,397,000
Fair Value	9,158,256	$ 8,252,042
Subsidiaries [Member]
Bonds:
Amortized Cost	9,194,000
Fair Value	9,158,000
Balance Sheet	9,158,000
Fixed Maturities [Member] | Subsidiaries [Member]
Bonds:
Amortized Cost	8,945,000
Fair Value	8,909,000
Balance Sheet	8,909,000
Money Market Funds [Member] | Subsidiaries [Member]
Bonds:
Amortized Cost	249,000
Fair Value	249,000
Balance Sheet	249,000
Corporate Debt Securities [Member] | Fixed Maturities [Member] | Subsidiaries [Member]
Bonds:
Amortized Cost	7,855,000
Fair Value	7,822,000
Balance Sheet	7,822,000
Certificates of Deposit, Short-term [Member] | Fixed Maturities [Member] | Subsidiaries [Member]
Bonds:
Amortized Cost	1,090,000
Fair Value	1,087,000
Balance Sheet	$ 1,087,000

Schedule II - Condensed Finan82

Schedule II - Condensed Financial Information of Registrant (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule II - Condensed Financial Information of Registrant (Details) [Line Items]
Income Taxes Paid, Net	$ 963,000	$ 1,270,000	$ 540,000
Parent [Member]
Schedule II - Condensed Financial Information of Registrant (Details) [Line Items]
Dental Benefit, Expense	119,000	107,000	$ 92,000
Adenta, Inc. [Member]
Schedule II - Condensed Financial Information of Registrant (Details) [Line Items]
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	$ 0	$ 150,000

Schedule II - Condensed Finan83

Schedule II - Condensed Financial Information of Registrant (Details) - Condensed Financial Information of Registrant, Condensed Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
INVESTMENTS:
Fixed maturities	$ 8,708,799	$ 7,547,366
Short-term investments	449,457	704,676
Total investments	9,158,256	8,252,042
CASH AND CASH EQUIVALENTS	11,657,287	9,189,994	$ 8,105,859	$ 8,530,758
ACCRUED INVESTMENT INCOME	75,257	69,462
PROPERTY	2,700,909	2,676,914
OTHER ASSETS	2,998,073	2,423,916
TOTAL ASSETS	60,343,552	57,238,810
LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY
OTHER PAYABLES AND ACCRUALS	5,565,495	5,444,808
MORTGAGE LOAN PAYABLE	1,198,400	1,247,600
DEFERRED COMPENSATION	3,287,065	2,766,449
TOTAL LIABILITIES	46,804,879	45,864,716
REDEEMABLE SHARES:
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	60,343,552	57,238,810
Institutional Preferred Shares-2010 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	420,515	414,173
Institutional Preferred Shares-2012 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	1,213,791	1,195,484
Institutional Preferred Shares-2013 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	1,116,442	1,099,604
Class A Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	522,045	529,158
Class B Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	8,237,390	7,815,789
Class C Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	2,028,490	319,886
Class D Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	0	0
Provider Preferred-2009 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	0	0
Parent Company [Member]
INVESTMENTS:
Fixed maturities	1,374,412	926,182
Short-term investments	41,747
Total investments	1,416,159	926,182
CASH AND CASH EQUIVALENTS	3,036,037	1,831,520	1,375,743	$ 1,135,718
ACCRUED INVESTMENT INCOME	15,927	11,165
INTERCOMPANY RECEIVABLES	272,089	572,005
INTERCOMPANY NOTE RECEIVABLE	230,000	230,000
PROPERTY	1,754,962	1,854,933
INVESTMENT IN SUBSIDIARIES	11,054,315	10,269,275	$ 9,333,447
DEFERRED INCOME TAX	1,313,396	1,045,723
OTHER ASSETS	976,139	789,431
TOTAL ASSETS	20,069,024	17,530,234
LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY
OTHER PAYABLES AND ACCRUALS	2,044,886	2,142,091
MORTGAGE LOAN PAYABLE	1,198,400	1,247,600
DEFERRED COMPENSATION	3,287,065	2,766,449
TOTAL LIABILITIES	6,530,351	6,156,140
REDEEMABLE SHARES:
Redeemable shares	13,538,673	11,374,094
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none	0	0
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	20,069,024	17,530,234
Parent Company [Member] | Institutional Preferred Shares-2010 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	420,515	414,173
Parent Company [Member] | Institutional Preferred Shares-2012 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	1,213,791	1,195,484
Parent Company [Member] | Institutional Preferred Shares-2013 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	1,116,442	1,099,604
Parent Company [Member] | Class A Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	522,045	529,158
Parent Company [Member] | Class B Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	8,237,390	7,815,789
Parent Company [Member] | Class C Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	2,028,490	319,886
Parent Company [Member] | Class D Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	0	0
Parent Company [Member] | Provider Preferred-2009 Series [Member]
REDEEMABLE SHARES:
Redeemable shares	$ 0	$ 0

Schedule II - Condensed Finan84

Schedule II - Condensed Financial Information of Registrant (Details) - Condensed Financial Information of Registrant, Condensed Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2010
Condensed Balance Sheet Statements, Captions [Line Items]
Preferred shares, authorized	92,700	92,700	100,000
Institutional Preferred Shares-2010 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, cumulative dividend	5.00%	5.00%
Preferred shares, authorized	300	300
Preferred shares, issued	300	300
Institutional Preferred Shares-2012 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, cumulative dividend	5.00%	5.00%
Preferred shares, authorized	1,000	1,000
Preferred shares, issued	1,000	1,000
Institutional Preferred Shares-2013 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, cumulative dividend	5.00%	5.00%
Preferred shares, authorized	1,000	1,000
Preferred shares, issued	1,000	1,000
Class A Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, authorized	7,500	7,500
Redeemable shares, issued	516	531
Redeemable shares, outstanding	516	531
Class B Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, authorized	120,000	120,000
Redeemable shares, issued	8,142	7,843
Redeemable shares, outstanding	8,142	7,843
Class C Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Preferred shares, authorized	80,000	80,000
Preferred shares, issued	2,005	321
Class D Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Preferred shares, authorized	100,000	100,000
Provider Preferred-2009 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, cumulative dividend	5.00%	5.00%
Preferred shares, authorized	5,000	5,000
Preferred shares, issued	0	0
Parent Company [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Preferred shares, authorized	92,700	92,700
Preferred shares, issued	0	0
Parent Company [Member] | Institutional Preferred Shares-2010 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend	5.00%	5.00%
Redeemable shares, authorized	300	300
Redeemable shares, issued	300	300
Redeemable shares, outstanding	300	300
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Parent Company [Member] | Institutional Preferred Shares-2012 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend	5.00%	5.00%
Redeemable shares, authorized	1,000	1,000
Redeemable shares, issued	1,000	1,000
Redeemable shares, outstanding	1,000	1,000
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Parent Company [Member] | Institutional Preferred Shares-2013 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend	5.00%	5.00%
Redeemable shares, authorized	1,000	1,000
Redeemable shares, issued	1,000	1,000
Redeemable shares, outstanding	1,000	1,000
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Parent Company [Member] | Class A Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, authorized	7,500	7,500
Redeemable shares, issued	516	531
Redeemable shares, outstanding	516	531
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Parent Company [Member] | Class B Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, authorized	120,000	120,000
Redeemable shares, issued	8,142	7,843
Redeemable shares, outstanding	8,142	7,843
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Parent Company [Member] | Class C Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, authorized	80,000	80,000
Redeemable shares, issued	2,005	321
Redeemable shares, outstanding	321	0
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Parent Company [Member] | Class D Redeemable Common Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, authorized	100,000	100,000
Preferred shares, par value (in Dollars per share)	$ 0	$ 0
Parent Company [Member] | Provider Preferred-2009 Series [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Redeemable shares, par value (in Dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend	5.00%	5.00%
Redeemable shares, authorized	5,000	5,000
Redeemable shares, issued	0	0
Preferred shares, par value (in Dollars per share)	$ 0	$ 0

Schedule II - Condensed Finan85

Schedule II - Condensed Financial Information of Registrant (Details) - Condensed Financial Information of Registrant, Condensed Statements of Comprehensive Income - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
REVENUES
Investment income									$ 251,756	$ 221,622	$ 164,057
Realized losses on investments, net									(58,926)	29,691
Total revenues									98,516,575	92,250,195	86,588,147
Insurance expense:
Salaries and benefit expense									7,766,987	7,249,590	6,534,300
Other insurance expense									6,888,760	5,952,103	6,180,356
Total expenses									96,760,067	90,021,280	84,551,702
INCOME BEFORE INCOME TAX	$ 641,000	$ 632,000	$ 150,000	$ 333,000	$ 789,000	$ 882,000	$ 363,000	$ 195,000	1,756,508	2,228,915	2,036,445
PROVISION (BENEFIT) FOR INCOME TAX:
Current									1,101,048	1,039,777	825,242
Deferred									(302,625)	(152,035)	(70,403)
Total									798,423	887,742	754,839
NET INCOME									958,085	1,341,173	1,281,606
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Change in the fair value of investments									(164,497)	65,943	(109,695)
Total other comprehensive income held by subsidaries									(134,293)	79,851	(119,161)
Reclassification adjustment for losses									(38,891)	19,596
TOTAL COMPREHENSIVE INCOME									823,792	1,421,024	1,162,445
Parent Company [Member]
REVENUES
Management fees from subsidiaries									12,156,360	11,486,781	11,029,944
Investment income									58,814	33,528	16,536
Realized losses on investments, net									(85,104)
Administrative fees									881,507	798,900	713,915
Total revenues									13,011,577	12,319,209	11,760,395
Insurance expense:
Salaries and benefit expense									7,886,437	7,356,679	6,626,586
Other insurance expense									4,962,068	4,470,223	5,043,160
Total expenses									12,848,505	11,826,902	11,669,746
INCOME BEFORE INCOME TAX									163,072	492,307	90,649
PROVISION (BENEFIT) FOR INCOME TAX:
Current									323,078	428,152	226,519
Deferred									(244,242)	(246,426)	(134,903)
Total									78,836	181,726	91,616
Income (Loss) before undistributed income of subsidiaries									84,236	310,581	(967)
Undistributed income of subsidiaries									873,849	1,030,592	1,282,573
NET INCOME									958,085	1,341,173	1,281,606
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Change in the fair value of investments									(71,531)	74,832	(104,983)
Reclassification adjustment for gains included in undistributed income									(17,278)	(19,596)
Total other comprehensive income held by subsidaries									(88,809)	55,236	(104,983)
Change in the fair value of interest rate swap									(8,687)	(8,889)	(4,712)
Change in the fair value of investments									(92,966)	33,504	(9,466)
Reclassification adjustment for losses									56,169
TOTAL COMPREHENSIVE INCOME									$ 823,792	$ 1,421,024	$ 1,162,445

Schedule II - Condensed Finan86

Schedule II - Condensed Financial Information of Registrant (Details) - Condensed Financial Information of Registrant, Condensed Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 958,085	$ 1,341,173	$ 1,281,606
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	484,438	335,230	360,024
Loss on disposal of property			56,495
Deferred income taxes benefit	(302,625)	(152,035)	(70,403)
Deferred compensation	747,825	959,380	675,195
Effects of changes in operating assets and liabilities:
Accrued investment income	(5,795)	(16,175)	(20,369)
Other assets	(167,554)	(104,083)	(195,397)
Other payables and accruals	97,946	109,840	1,376,415
Net cash provided by operating activities	2,994,040	2,556,959	2,695,878
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(4,955,458)	(2,629,082)	(4,174,475)
Acquisition of property and equipment	346,823	516,394	311,955
Net cash used in investing activities	(1,344,374)	(845,330)	(3,378,860)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(49,200)	(46,800)	(45,600)
Repurchase of redeemable shares	(223,176)	(361,721)	(264,031)
Redeemable shares issued	1,932,356	330,535	1,096,959
Dividends paid	(481,089)	(425,327)	(392,196)
Net cash (used in) provided by financing activities	817,627	(627,494)	258,083
INCREASE IN CASH	2,467,293	1,084,135	(424,899)
CASH AND CASH EQUIVALENTS—Beginning of year	9,189,994	8,105,859	8,530,758
CASH AND CASH EQUIVALENTS—End of year	11,657,287	9,189,994	8,105,859
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	68,000	59,000	56,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	84,618	82,518	130,219
Deferred restricted shares units issued in lieu of cash dividend	64,564	40,712	52,042
Parent Company [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	958,085	1,341,173	1,281,606
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	107,521	116,194	110,567
Loss on disposal of property			56,495
Realized losses on investments	85,104
Undistributed income of subsidiaries, net	(873,849)	(1,030,592)	(1,282,573)
Deferred income taxes benefit	(244,242)	(246,426)	(134,903)
Deferred compensation	747,825	959,380	675,195
Effects of changes in operating assets and liabilities:
Accrued investment income	(4,762)	(6,816)	(4,349)
Intercompany accounts receivables	299,916	(198,176)	34,003
Other assets	(183,671)	(89,141)	(151,936)
Other payables and accruals	(112,467)	56,994	339,117
Net cash provided by operating activities	779,460	902,590	923,222
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(1,188,956)	(822,222)	(885,902)
Sale and maturities of investments	559,715	794,972
Acquisition of property and equipment	(10,174)	(61,250)	(187,427)
Investment, other	(2,000)	(5,000)	(5,000)
Net cash used in investing activities	(641,415)	(93,500)	(1,078,329)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(49,200)	(46,800)	(45,600)
Subsidiary dividends		150,000
Repurchase of redeemable shares	(223,176)	(361,721)	(264,031)
Redeemable shares issued	1,932,356	330,535	1,096,959
Issuance cost of redeemable shares	(112,419)
Dividends paid	(481,089)	(425,327)	(392,196)
Net cash (used in) provided by financing activities	1,066,472	(353,313)	395,132
INCREASE IN CASH	1,204,517	455,777	240,025
CASH AND CASH EQUIVALENTS—Beginning of year	1,831,520	1,375,743	1,135,718
CASH AND CASH EQUIVALENTS—End of year	3,036,037	1,831,520	1,375,743
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	48,300	47,000	52,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	84,618	82,518	130,219
Redeemed common shares issued in lieu of cash payment of deferred compensation	227,209	255,714	225,522
Deferred restricted shares units issued in lieu of cash dividend	$ 64,564	$ 40,712	$ 52,042
Class A redeemable common shares exchanged for Class B redeemable common shares (in Shares)			5,672

Schedule II - Condensed Finan87

Schedule II - Condensed Financial Information of Registrant (Details) - Reconciliation of Investment in Subsidiaries - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Total other comprehensive income held by subsidiaries	$ (134,293)	$ 79,851	$ (119,161)
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Investment in Subsidiaries—January 1	10,269,275	9,333,447
Investment in Subsidiaries—December 31	11,054,315	10,269,275	9,333,447
Undistributed income of subsidiaries	873,849	1,030,592	1,282,573
Total other comprehensive income held by subsidiaries	(88,809)	55,236	$ (104,983)
Dividends from subsidiaries		(150,000)
Increase in Investment in Subsidiary	$ 785,040	$ 935,828

Schedule III - Supplementary 88

Schedule III - Supplementary Insurance Information (Details) - Supplementary Insurance Information - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule III - Supplementary Insurance Information (Details) - Supplementary Insurance Information [Line Items]
Deferred policy acquisition cost (a)	[1]	$ 2,013	$ 2,050	$ 2,190
Claims payable (a)	[1]	3,253	2,998	2,220
Unearned premium (a)	[1]	32,631	32,637	35,395
Other policy claims and benefits payable (a)	[1]	3,271	3,229	3,088
Premium revenues
Premium revenues		98,261	91,936	86,363
Investment income (a)	[1]	252	222	164
Future policy benefits, losses, claims and expense losses
Future policy benefits, losses, claims and expense losses		76,684	71,696	67,762
Amortization of deferred policy acquisition cost (a)	[1]	4,396	4,129	3,862
Other operating expense (a)	[1]	15,680	14,196	12,928
Fully-insured dental HMO/Indemnity [Member]
Premium revenues
Premium revenues		49,458	47,948	46,656
Future policy benefits, losses, claims and expense losses
Future policy benefits, losses, claims and expense losses		37,346	35,995	35,024
Fully Insured Dental [Member]
Premium revenues
Premium revenues		19,198	16,459	13,494
Future policy benefits, losses, claims and expense losses
Future policy benefits, losses, claims and expense losses		14,384	12,661	10,695
Premium written
Fully-insured dental (a)	[1]	68,057	62,151	75,363
Self-insured Dental [Member]
Premium revenues
Premium revenues		28,922	26,905	25,641
Future policy benefits, losses, claims and expense losses
Future policy benefits, losses, claims and expense losses		24,954	23,040	22,043
Corporate and Other [Member]
Premium revenues
Premium revenues		$ 683	$ 624	$ 572
[1]	The Company does not allocate insurance expense, investment and other income, or other assets or liabilities to identified segments.

Schedule IV - Reinsurance (Deta

Schedule IV - Reinsurance (Details) - Reinsurance - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Gross earned premium amounts
Gross earned premium amounts									$ 98,261,000	$ 91,936,000	$ 86,325,000
Assumed amounts from other companies
Assumed amounts from other companies									0	0	38,000
Net earned premium amounts
Net earned premium amounts	$ 24,536,000	$ 25,261,000	$ 24,263,000	$ 24,201,000	$ 22,871,000	$ 23,578,000	$ 22,851,000	$ 22,636,000	98,261,441	91,936,578	86,362,613
Fully-insured dental HMO/Indemnity [Member]
Gross earned premium amounts
Gross earned premium amounts									49,458,000	47,948,000	46,656,000
Assumed amounts from other companies
Assumed amounts from other companies									0	0	0
Net earned premium amounts
Net earned premium amounts									49,458,000	47,948,000	46,656,000
Fully Insured Dental [Member]
Gross earned premium amounts
Gross earned premium amounts									19,198,000	16,459,000	13,456,000
Assumed amounts from other companies
Assumed amounts from other companies											38,000
Net earned premium amounts
Net earned premium amounts									19,198,000	16,459,000	13,494,000
Self-insured Dental [Member]
Gross earned premium amounts
Gross earned premium amounts									28,922,000	26,905,000	25,641,000
Assumed amounts from other companies
Assumed amounts from other companies									0	0	0
Net earned premium amounts
Net earned premium amounts									28,922,000	26,905,000	25,641,000
Corporate and Other [Member]
Gross earned premium amounts
Gross earned premium amounts									683,000	624,000	572,000
Assumed amounts from other companies
Assumed amounts from other companies									0	0	0
Net earned premium amounts
Net earned premium amounts									$ 683,000	$ 624,000	$ 572,000

Schedule V - Valuation and Qu90

Schedule V - Valuation and Qualifying Accounts (Details) - Valuation and Qualifying Accounts - Allowance for Trade Receivables [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Valuation Allowance [Line Items]
Balance at beginning of period	$ 13,488	$ 7,686	$ 55,163
Charged to costs and expenses	72,482	37,225	24,256
Deductions	71,255	31,423	71,733
Balance at end of period	$ 14,715	$ 13,488	$ 7,686