DCP Holding 10-K 24 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Mar. 01, 2017	Jun. 30, 2016
Document Information [Line Items]
Entity Registrant Name	DCP Holding CO
Entity Central Index Key	1,361,025
Trading Symbol	dcph
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 13.2
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Class C Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		3,771
Class B Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		8,604
Class A Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		506

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Fixed maturities, available for sale at fair value, amortized cost of $8,825,000 and $8,745,000 at December 31, 2016 and 2015, respectively	$ 8,824,420	$ 8,708,799
Short-term investments, available for sale at fair value, cost of $513,000 and $449,000 at December 31, 2016 and 2015, respectively	512,989	449,457
Total investments	9,337,409	9,158,256
CASH AND CASH EQUIVALENTS	11,221,951	11,657,287
ACCRUED INVESTMENT INCOME	78,662	75,257
ACCOUNTS RECEIVABLE, including uncollected premiums of $1,018,391 and $785,942, net of allowance of $41,092 and $14,715 at December 31, 2016 and 2015, respectively	46,705,170	31,741,166
DEFERRED ACQUISITION COSTS	3,109,117	2,012,604
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $3,531,436 and $3,168,946 at December 31, 2016 and 2015, respectively	2,756,999	2,700,909
OTHER ASSETS	4,872,499	2,998,073
TOTAL ASSETS	78,081,807	60,343,552
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
CLAIMS PAYABLE	3,743,551	3,253,346
UNEARNED PREMIUM REVENUE	46,954,609	32,631,117
OTHER PAYABLES AND ACCRUALS	7,334,165	5,565,495
MORTGAGE LOAN PAYABLE	1,148,000	1,198,400
CAPITAL LEASE OBLIGATIONS	558,114	869,456
DEFERRED COMPENSATION	4,051,078	3,287,065
TOTAL LIABILITIES	63,789,517	46,804,879
COMMITMENTS AND CONTINGENCIES
REDEEMABLE PREFERRED AND COMMON SHARES:
Total redeemable preferred and common shares	14,292,290	13,538,673
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	78,081,807	60,343,552
Class A Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	561,439	522,045
Class B Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	9,546,686	8,237,390
Class C Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	4,184,165	2,028,490
Class D Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares
Institutional Preferred Shares 2010 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares		420,515
Institutional Preferred Shares 2012 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares		1,213,791
Institutional Preferred Shares 2013 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares		1,116,442
Provider Preferred - 2009 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ / shares in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fixed maturities, available for sale at fair value, amortized cost	$ 8,825,000	$ 8,745,000
Short-term investments, available for sale at fair value, amortized cost	513,000	449,000
Accounts receivable, uncollected premiums	1,018,391	785,942
Accounts receivable, allowance	41,092	14,715
Depreciation and amortization, property and equipment	$ 3,531,436	$ 3,168,946
Class A Redeemable Common Shares [Member]
Redeemable shares, authorized (in shares)	7,500	7,500
Redeemable shares, issued (in shares)	506	516
Redeemable shares, outstanding (in shares)	506	516
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Class B Redeemable Common Shares [Member]
Redeemable shares, authorized (in shares)	120,000	120,000
Redeemable shares, issued (in shares)	8,604	8,142
Redeemable shares, outstanding (in shares)	8,604	8,142
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Class C Redeemable Common Shares [Member]
Redeemable shares, authorized (in shares)	80,000	80,000
Redeemable shares, issued (in shares)	3,771	2,005
Redeemable shares, outstanding (in shares)	3,771	2,005
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Institutional Preferred Shares 2010 Series [Member]
Redeemable shares, authorized (in shares)	300	300
Redeemable shares, issued (in shares)	0	300
Redeemable shares, outstanding (in shares)	0	300
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Institutional Preferred Shares 2012 Series [Member]
Redeemable shares, authorized (in shares)	1,000	1,000
Redeemable shares, issued (in shares)	0	1,000
Redeemable shares, outstanding (in shares)	0	1,000
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Institutional Preferred Shares 2013 Series [Member]
Redeemable shares, authorized (in shares)	1,000	1,000
Redeemable shares, issued (in shares)	0	1,000
Redeemable shares, outstanding (in shares)	0	1,000
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend rate	5.00%	5.00%

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUES
Premium revenue	$ 105,594,134	$ 98,261,441	$ 91,936,578
Investment income	274,220	251,756	221,622
Realized gains (losses) on investments, net	75,849	(58,926)	29,691
Other income	51,920	62,304	62,304
Total revenues	105,996,123	98,516,575	92,250,195
EXPENSES
Healthcare services expense	80,500,160	76,683,963	71,695,797
Insurance expense:
Salaries and benefits expense	9,022,484	7,766,987	7,249,590
Commission expenses and other acquisition costs	5,538,688	5,420,357	5,123,790
Other insurance expense	7,582,136	6,888,760	5,952,103
Total insurance expense	22,143,308	20,076,104	18,325,483
Total expenses	102,643,468	96,760,067	90,021,280
INCOME BEFORE INCOME TAX	3,352,655	1,756,508	2,228,915
PROVISION (BENEFIT) FOR INCOME TAX:
Current	1,552,952	1,101,048	1,039,777
Deferred	(189,468)	(302,625)	(152,035)
INCOME TAX EXPENSE	1,363,484	798,423	887,742
NET INCOME	1,989,171	958,085	1,341,173
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Change in the fair value of interest rate swap, net of income tax of $3,848, ($4,475), and $17,260, respectively	7,471	(8,687)	33,504
Change in the fair value of investments, net of income tax of $17,193, ($84,741), and $33,974, respectively	33,373	(164,497)	65,943
Reclassification adjustment for (gains) losses included in net income, net of income tax of ($10,011), $20,035 and ($10,095), respectively	(19,433)	38,891	(19,596)
Total other comprehensive income (loss)	21,411	(134,293)	79,851
TOTAL COMPREHENSIVE INCOME	$ 2,010,582	$ 823,792	$ 1,421,024

Consolidated Statements of Com5

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interest rate swap, tax expense (benefit)	$ 3,848	$ (4,475)	$ 17,260
Investments, tax expense (benefit)	17,193	(84,741)	33,974
Reclassification adjustment for gains included in net income, benefit (tax)	$ (10,011)	$ 20,035	$ (10,095)

Consolidated Statements of Rede

Consolidated Statements of Redeemable Shares and Shareholders' Equity - USD ($)	Class A Redeemable Common Shares [Member]	Class B Redeemable Common Shares [Member]	Class C Redeemable Common Shares [Member]	Institutional Preferred Shares 2010 Series [Member]	Institutional Preferred Shares 2012 Series [Member]	Institutional Preferred Shares 2013 Series [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2013	546	7,889		300	1,000	1,000
Balance at Dec. 31, 2013	$ 488,282	$ 7,055,053		$ 391,814	$ 1,130,946	$ 1,040,242
Net income							$ 1,341,173		$ 1,341,173
Total other comprehensive income held by subsidaries								$ 79,851	79,851
Dividends declared and paid							(425,327)		(425,327)
Redeemable Shares issued (in shares)		290	321
Redeemable Shares issued		$ 290,468	$ 305,212
Redeemable Shares repurchased (in shares)	(15)	(336)
Redeemable Shares repurchased	$ (13,834)	$ (309,786)
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 (in shares) at Dec. 31, 2014	531	7,843	321	300	1,000	1,000
Balance at Dec. 31, 2014	$ 529,158	$ 7,815,789	$ 319,886	$ 414,173	$ 1,195,484	$ 1,099,604
Net income							958,085		958,085
Total other comprehensive income held by subsidaries								(134,293)	(134,293)
Dividends declared and paid							(481,089)		(481,089)
Redeemable Shares issued (in shares)		510	1,684
Redeemable Shares issued		$ 501,329	$ 1,545,816
Redeemable Shares repurchased (in shares)	(15)	(211)
Redeemable Shares repurchased	$ (14,971)	$ (210,298)
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 (in shares) at Dec. 31, 2015	516	8,142	2,005	300	1,000	1,000
Balance at Dec. 31, 2015	$ 522,045	$ 8,237,390	$ 2,028,490	$ 420,515	$ 1,213,791	$ 1,116,442			13,538,673
Net income							1,989,171		1,989,171
Total other comprehensive income held by subsidaries								21,411	21,411
Dividends declared and paid							(510,413)		(510,413)
Redeemable Shares issued (in shares)		661	1,766
Redeemable Shares issued		$ 665,053	$ 1,728,874
Redeemable Shares repurchased (in shares)	(10)	(199)		(300)	(1,000)	(1,000)
Redeemable Shares repurchased	$ (10,294)	$ (206,321)		$ (428,819)	$ (1,237,758)	$ (1,138,487)
Accretion of shares to redemption value	$ 49,688	$ 850,564	$ 426,801	$ 8,304	$ 23,967	$ 22,045	(1,359,958)	$ (21,411)	(1,381,369)
Balance (in shares) at Dec. 31, 2016	506	8,604	3,771
Balance at Dec. 31, 2016	$ 561,439	$ 9,546,686	$ 4,184,165						14,292,290
Extinguishment cost of redeemable preferred shares							$ (118,800)		$ (118,800)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,989,171	$ 958,085	$ 1,341,173
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	504,302	484,438	335,230
Realized (gains) losses on investments, net	(75,849)	58,926	(29,691)
Deferred	(189,468)	(302,625)	(152,035)
Increase (Decrease) in Deferred Compensation	994,708	747,825	959,380
Effects of changes in operating assets and liabilities:
Accrued investment income	(3,405)	(5,795)	(16,175)
Accounts receivable	(14,964,004)	834,988	1,953,867
Deferred acquisition costs	(1,096,513)	37,724	140,134
Other assets	(138,296)	(167,554)	(104,083)
Claims payable	490,205	255,733	777,888
Unearned premium revenue	14,323,492	(5,651)	(2,758,569)
Other payables and accruals	1,847,987	97,946	109,840
Net cash provided by operating activities	3,682,330	2,994,040	2,556,959
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(5,335,774)	(4,955,458)	(2,629,082)
Sales of investments	3,475,750	3,038,165	1,602,603
Maturities of investments	200,000	700,000	200,000
Acquisition of property and equipment	(549,083)	(471,904)	(530,245)
Proceeds from the sale of property and equipment		346,823	516,394
Investment, other	0	(2,000)	(5,000)
Net cash used in investing activities	(2,209,107)	(1,344,374)	(845,330)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(50,400)	(49,200)	(46,800)
Repayment of capital lease	(311,342)	(248,845)	(124,181)
Repurchase of redeemable common shares	(275,773)	(223,176)	(361,721)
Repurchase of redeemable preferred shares	(2,805,064)	0
Redeemable shares issued	2,280,066	1,932,356	330,535
Extinguishment cost of redeemable preferred shares	(118,800)	0
Issuance cost of redeemable shares	(116,833)	(112,419)
Dividends paid	(510,413)	(481,089)	(425,327)
Net cash (used in) provided by financing activities	(1,908,559)	817,627	(627,494)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(435,336)	2,467,293	1,084,135
CASH AND CASH EQUIVALENTS—Beginning of year	11,657,287	9,189,994	8,105,859
CASH AND CASH EQUIVALENTS—End of year	11,221,951	11,657,287	9,189,994
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	70,000	68,000	59,000
Cash paid for income taxes	1,429,000	963,000	1,270,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	25,443	84,618	82,518
Capital lease obligation		346,823	516,394
Redeemable common shares issued in lieu of cash payment of deferred compensation	230,695	227,209	255,714
Deferred restricted shares units issued in lieu of cash dividend	101,840	64,564	40,712
Purchased property and equipment (included in other payables and accruals)	$ 0	$ 8,823	$ 1,344

Note 1 - General Information an

Note 1 - General Information and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
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 one December 31, 2016, 342,000 40,100 2,900 3,100 2,200 one 45,300 2016 five 2,900 1,100 1,400 1,700 700 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 7 13 15(d) 1934. Cash and Cash Equivalents three 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) (2) (3) Property and Equipment 27 15 5 5 The Company capitalizes the costs of computer software developed or obtained for internal use in accordance generally accepted accounting principles. Capitalized computer software costs consist of purchased software licenses, implementation costs, development costs and payroll-related costs for certain projects that qualify for capitalization. The Company expenses costs related to preliminary project assessment, training and application maintenance as incurred, and amortizes the capitalized computer software costs on a straight-line basis over the estimated useful life of the software upon being placed in service. 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 State Guarantee Fund Deposits $1,850,000 $326,000 December 31, 2016 2015, Goodwill and Intangible Assets may 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 define-life 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 Deferred Acquisition Costs— $5,877,000, $4,358,000, $3,989,000, $4,780,000, $4,396,000, $4,129,000 December 31, 2016, 2015, 2014, Redeemable Institutional Preferred Shares 2010, “2010 2010 300 $1,000 $300,000. 5% In 2012, “2012 2012 1,000 $1,000 $1,000,000. 5% In 2013, “2013 2013 1,000 $1,000 $1,000,000. 5% On June 30, 2016, 2010 2012 2013 100% 5% 2012 2013 June 30, 2016, $2,924,000. Redeemable Common Shares 40%. 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 $46,955,000 $32,631,000 December 31, 2016 2015, $45,687,000 $30,955,000 December 31, 2016 2015, $1,268,000 $1,676,000 December 31, 2016 2015, December 31, 2016 2015, no 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 Investment Income Other Income and Realized Gains (Losses) On Investments, Net 15). Healthcare Services Expense $80,500,000, $76,684,000, $71,696,000, December 31, 2016, 2015, 2014, Claims Payable may 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 90 During 2016, 2015, 2014, four 10%, 10%, 9%, two 11%, 11%, 10% 2016, 2015, 2014, The Company had one 24% 28% December 31, 2016 2015, 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 — May 2014, 2014 09, Revenue from Contracts with Customers 2014 09 2014 09 December 15, 2017. In May 2015, 2015 09, Financial Services-Insurance: Disclosures About Short-Duration Contracts 2015 09 December 15, 2015, December 15, 2016. 2015 09 6. In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10) 2016 01 2016 01 December 15, 2017. In February 2016, 2016 02, Leases (Topic 842). 2016 02 606: 2016 02 December 15, 2018. In June 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326) 2016 13 2016 13 December 15, 2019.

Note 2 - Investments

Note 2 - Investments	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	2. INVESTMENTS The Company owned certificates of deposit insured by the Federal Deposit Insurance Corporation (“FDIC”) with an amortized cost of $ 1,090,000 December 31, 2016 2015. $223,000 $249,000 December 31, 2016 2015, $8,025,000 $7,855,000 December 31, 2016 2015, The Company owned corporate bonds at December 31, 2016, December 31, 2016, $8,020,000, $7,363,000 $657,000, 3.08% December 31, 2016. 5.10 December 31, 2016. At December 31, 2016 2015, Available-for-Sale Amortized Fair % of Total December 31, 2016 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 290,000 $ 290,412 3.2 % Years 1-5 5,722,990 5,741,735 63.0 % Years 5-10 3,052,388 3,035,185 33.3 % Due after ten years 50,000 47,500 0.5 % Total $ 9,115,378 $ 9,114,832 100.0 % 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 % Investments classified at December 31, 2016 2015, Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair December 31, 2016 Cost Gain Loss Value Money market fund $ 222,577 $ 222,577 Certificates of deposit, short term 290,000 412 290,412 Certificates of deposit, fixed maturities 800,000 4,728 $ (66 ) 804,662 Corporate bonds, fixed maturities 8,025,378 76,323 (81,943 ) 8,019,758 Total investments $ 9,337,955 $ 81,463 $ (82,009 ) $ 9,337,409 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 Unrealized losses at December 31, 2016 2015 December 31, 2016. six $111,000 December 31, 2015. no December 31, 2014. no one December 31, 2016 2015. The following table provides realized investments gains and losses for the years ended December 31, 2016, 2015 2014: 2016 2015 2014 Gross realized gains $ 147,513 $ 80,199 $ 31,784 Gross realized losses (71,664 ) (28,073 ) (2,093 ) Other than temporary impairments (111,052 ) Total realized gains (losses) on investments, net $ 75,849 $ (58,926 ) $ 29,691

Note 3 - Property and Equipment

Note 3 - Property and Equipment	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	3 . PROPERTY AND EQUIPMENT Property and equipment at December 31 2016 2015 Land $ 364,000 $ 364,000 Building and building improvements 2,504,775 2,504,775 Furniture and equipment 3,419,660 3,001,080 Total property and equipment 6,288,435 5,869,855 Less accumulated depreciation and amortization $ (3,531,436 ) $ (3,168,946 ) Total property and equipment - net $ 2,756,999 $ 2,700,909 The Company had depreciation expense of approximately $484,000, $449,000, $318,000 December 31, 2016, 2015 2014,

Note 4 - Goodwill and Intangibl

Note 4 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	4. GOODWILL AND INTANGIBLE ASSETS Goodwill and intangible assets were recorded as a result of the acquisition of Adenta, Inc. in 2005 $ 136,000 December 31, 2016 2015. not $50,000 $190,000 December 31, 2016 $66,000 $174,000 December 31, 2015. $ 15,000 three December 31, 2016, 2015 2014. $46,000 December 31, 2016 20 $4,000 December 31, 2016 11 8 December 31, 2016 2015.

Note 5 - Deferred Compensation

Note 5 - Deferred Compensation Plan	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	5 . DEFERRED COMPENSATION PLAN In accordance with the 2006 $61,000, $141,000, $130,000 December 31, 2016, 2015 2014, may December 31, 2016 2015. The Company has a long-term incentive compensation program for named executive officers pursuant to which an officer may 45% three 2016, $288,000 $235,000 no December 31, 2016. 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, may 100% 10%, 20%, 30% 40% four 170 157 December 31, 2016 2015, The deferred compensation expense related to these awards is recorded ratably during the applicable vesting period. The Company recorded deferred compensation expense of approximately $710,000, $597,000, $872,000, $241,000, $203,000, $296,000, December 31, 2016, 2015, 2014, December 31, 2016, $145,000 1.69 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 2016 2015, $40.47 $39.86 $102,000 $65,000 February 2016 February 2015, December 31, 2016 2015, $4,051,000 $3,287,000, The maximum aggregate number of share based awards that may 15,000 2016, 228 2016, 89 2016, 3 February 2016 100 December 31, 2016, 4,543 2,863 The following is a summary of activity of non-vested awards for the years ended December 31, 2016 2015: Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31, 2016 Non-vested awards at January 1, 2016 157.4 Granted 228.0 $ 1,012 89.0 Vested (228.0 ) 1,012 (76.7 ) Non-vested awards at December 31, 2016 169.7 $ 1,131 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 The following is a summary of activity of vested awards for the years ended December 31, 2016 2015: Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2016 Vested awards at January 1, 2016 872.6 $ 1,040 1,222.3 Share based dividend 33.7 1,025 48.9 Vested during the year 228.0 1,131 76.7 Converted to Redeemable Common Shares (228.0 ) 1,131 Vested awards at December 31, 2016 906.3 1,131 1,347.9 $ 1,131 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

Note 6 - Liability for Claims P

Note 6 - Liability for Claims Payable	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Liability for Claims Payable [Text Block]	6 . LIABILITY FOR CLAIMS PAYABLE Activity in the liability for claims payable for members is summarized as follows: 2016 2015 2014 Balance—January 1 $ 3,253,346 $ 2,997,613 $ 2,219,725 Net incurred claims related to: Current year 55,449,347 51,683,686 48,580,639 Prior years (63,522 ) 45,917 75,288 Net incurred claims 55,385,825 51,729,603 48,655,927 Net paid claims related to: Current year 51,721,965 48,438,729 45,587,042 Prior years 3,173,655 3,035,141 2,290,997 Net paid claims 54,895,620 51,473,870 47,878,039 Balance—December 31 $ 3,743,551 $ 3,253,346 $ 2,997,613 Reconciliation of claims payable liability to unpaid claims and claim adjustment expenses are as follows: 2016 2015 Net outstanding liabilities Dental HMO claims payable $ 2,585,627 $ 2,118,610 Dental PPO claims payable 1,093,986 1,083,876 Unallocated claims adjustment expenses 63,938 50,860 Total gross liability for unpaid claims and claim adjustment expense $ 3,743,551 $ 3,253,346 Substantially all of the incurred but not reported (“IBNR”) balance for dental HMO and dental PPO as of December 31, 2016 December 31, 2016 2015, $1,441,000 $1,874,000, December 31, 2016: Cumulative Fully-Insured Dental HMO Claims Incurred 2014 2015 2016 Claim Dental Claim Year ( Unaudited ( Unaudited Frequency 2014 $ 36,055,249 $ 36,174,429 $ 36,177,921 241,566 2015 37,376,156 37,453,888 248,459 2016 39,921,664 253,296 Total $ 113,553,473 Cumulative Fully-Insured Dental HMO Claims Paid 2014 2015 2016 Dental Claim Year ( Unaudited ( Unaudited 2014 $ 34,002,553 $ 36,172,452 $ 36,177,921 2015 35,259,523 37,452,963 2016 37,336,962 Total $ 110,967,846 Liabilities for dental HMO claims payable $ 2,585,627 Cumulative Fully-Insured Dental PPO Claims Incurred 2014 2015 2016 Claim Dental Claim Year ( Unaudited ( Unaudited Frequency 2014 $ 12,625,528 $ 12,613,896 $ 12,615,686 86,990 2015 14,449,265 14,352,688 94,508 2016 15,463,744 99,824 Total 42,432,118 Cumulative Fully-Insured Dental PPO Claims Paid 2014 2015 2016 Dental Claim Year ( Unaudited ( Unaudited 2014 $ 11,731,618 $ 12,612,769 $ 12,615,686 2015 13,366,515 14,337,446 2016 14,385,000 Total $ 41,338,132 Liabilities for dental PPO claims payable $ 1,093,986

Note 7 - Debt

Note 7 - Debt	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	7. 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 1.95%. 30 $1,148,000 30 1.95% 3.90% 10 December 22, 2022. $3,500,000 1:1. 2 Required principal repayments under the mortgage loan payable are as follows: Years Ending December 31 2017 $ 52,800 2018 55,200 2019 57,600 2020 58,800 2021 and thereafter 923,600 Total mortgage payable $ 1,148,000 In 2015, $347,000. $373,000 four $2,500,000 In 2014, $516,000. $552,000 four $2,500,000 At December 31, 2016, 2017 $ 240,212 2018 231,138 2019 104,704 2020 7,767 Total 583,821 Less imputed interest (25,707 ) Present value of minimum lease payments $ 558,114

Note 8 - Derivative

Note 8 - Derivative	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	8 . DERIVATIVE The Company entered into an interest rate swap 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 1.95% 3.90% 10 December 22, 2022. $1,148,000 $1,198,000 December 31, 2016 2015, December 31, 2016 2015, $7,000 $18,000, 7). The amounts included in other comprehensive income (loss) related to the interest rate swap was $7,471, $(8,687), $33,504, $3,848, $(4,475), $17,260, 2016, 2015 2014,

Note 9 - Lines of Credit

Note 9 - Lines of Credit	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Lines of Credit Disclosure [Text Block]	9 . LINES OF CREDIT The Company has an annually renewable agreement with a commercial bank for a $500,000 2.50%. not three December 31, 2016. December 31, 2016 2015, no $500,000 July 2017. The Company has an additional annually renewable working capital line of credit for $1,000,000. 2.50%. no three December 31, 2016. December 31, 2016 2015, no $1,000,000 July 2017.

Note 10 - Federal Income Taxes

Note 10 - Federal Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	10 . FEDERAL INCOME TAXES The components of the provision for income taxes are summarized as follows for the years ended December 31, 2016, 2015 2014, 2016 2015 2014 Current tax expense: Federal $ 1,520,374 $ 1,075,126 $ 1,020,061 State and local 32,578 25,922 19,716 Total current tax expense 1,552,952 1,101,048 1,039,777 Deferred tax benefit Federal (180,068 ) (295,047 ) (144,499 ) State and local (9,400 ) (7,578 ) (7,536 ) Total deferred tax benefit (189,468 ) (302,625 ) (152,035 ) Total provision for income taxes $ 1,363,484 $ 798,423 $ 887,742 Deferred tax assets and liabilities are comprised of the following: 2016 2015 Deferred tax assets: Unearned premiums $ 86,212 $ 113,961 Net operating loss 25,231 29,317 Recapitalization intangible 48,234 48,234 Accrued vacation 87,028 106,361 Accrued commissions 429,267 227,635 Deferred compensation 1,281,799 1,117,602 Accrued professional fees 47,430 49,301 Unrealized loss on investments 30,774 65,904 Other, net 87,968 71,345 Gross deferred tax assets 2,123,943 1,829,660 Valuation Allowance (48,234 ) (48,234 ) Gross deferred tax assets, net of valuation allowance 2,075,709 1,781,426 Deferred tax liabilities: Deferred policy acquisition costs 163,923 101,213 Prepaid insurance 125,784 90,286 Property and equipment 160,033 137,350 Identifiable intangible assets 17,134 22,353 Gross deferred tax liabilities 466,874 351,202 Net deferred tax asset $ 1,608,835 $ 1,430,224 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 $74,209, $86,226, $98,247 December 31, 2016, 2015, 2014, 2018 2024. December 31, 2016 2015. The Company’s effective tax rate was different from the U.S statutory rate due to the following: 2016 2015 2014 Effective Tax Effective Tax Effective Tax 2016 2015 2014 Rate Rate Rate Provision computed at statutory rate $ 1,139,903 $ 597,213 $ 757,831 34.0 % 34.0 % 34.0 % State and local taxes 23,101 9,309 4,575 0.7 0.5 0.2 Nondeductible meals, entertainment and legal expense 26,899 23,156 11,603 0.8 1.3 0.5 Nondeductible federal premium tax 189,558 168,745 113,733 5.7 9.7 5.1 Other—net (15,977 ) (0.5 ) Provision for income taxes $ 1,363,484 $ 798,423 $ 887,742 40.7 % 45.5 % 39.8 %

Note 11 - Accounting for Uncert

Note 11 - Accounting for Uncertain Tax Positions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Accounting for Uncertain Tax Positions [Text Block]	11 . ACCOUNTING FOR UNCERTAIN TAX POSITIONS For the years ended December 31, 2016, 2015, 2014, no 2012 2011

Note 12 - Retirement Plan

Note 12 - Retirement Plan	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	1 2 . RETIREMENT PLAN Employees of the Company are covered by a defined contribution 401(k) may five $89,000, $83,000 $60,000 December 31, 2016, 2015 2014,

Note 13 - Accumulated Other Com

Note 13 - Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	13. 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: 2016 2015 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ (34,498 ) $ (11,726 ) $ (22,772 ) $ 155,814 $ 52,980 $ 102,834 Other comprehensive income (loss) before reclassification 50,566 17,193 33,373 (249,238 ) (84,741 ) (164,497 ) Reclassification adjustment for realized investment (gains) losses, net included in realized gains on investments, net (29,444 ) (10,011 ) (19,433 ) 58,926 20,035 38,891 Effect on other comprehensive income (loss) 21,122 7,182 13,940 (190,312 ) (64,706 ) (125,606 ) Accumulated unrealized gains, net, on investments available for sale, end of period $ (13,376 ) $ (4,544 ) $ (8,832 ) $ (34,498 ) $ (11,726 ) $ (22,772 ) Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (18,016 ) $ (6,126 ) $ (11,890 ) $ (4,854 ) $ (1,651 ) $ (3,203 ) Other comprehensive income (loss) before reclassification 11,319 3,848 7,471 (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive income (loss) 11,319 3,848 7,471 (13,162 ) (4,475 ) (8,687 ) Accumulated unrealized (losses), net, on interest rate swap, end of period $ (6,697 ) $ (2,278 ) $ (4,419 ) $ (18,016 ) $ (6,126 ) $ (11,890 ) Accumulated other comprehensive (loss) income, beginning of period $ (52,514 ) $ (17,852 ) $ (34,662 ) $ 150,960 $ 51,329 $ 99,631 Change in unrealized gains (losses), net, on investments available for sale 21,122 7,182 13,940 (190,312 ) (64,706 ) (125,606 ) Change in unrealized gains (losses), net, on interest rate swap 11,319 3,848 7,471 (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive income (loss) 32,441 11,030 21,411 (203,474 ) (69,181 ) (134,293 ) Accumulated other comprehensive (loss), end of period $ (20,073 ) $ (6,822 ) $ (13,251 ) $ (52,514 ) $ (17,852 ) $ (34,662 ) 2014 Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 85,588 $ 29,101 $ 56,487 Other comprehensive income before reclassification 99,917 33,974 65,943 Reclassification adjustment for realized investment (gains), net included in realized gains on investments, net (29,691 ) (10,095 ) (19,596 ) Effect on other comprehensive income 70,226 23,879 46,347 Accumulated unrealized gains, net, on investments available for sale, end of period $ 155,814 $ 52,980 $ 102,834 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (55,618 ) $ (18,911 ) $ (36,707 ) Other comprehensive income before reclassification 50,764 17,260 33,504 Effect on other comprehensive income 50,764 17,260 33,504 Accumulated unrealized (losses), net, on interest rate swap, end of period $ (4,854 ) $ (1,651 ) $ (3,203 ) Accumulated other comprehensive income, beginning of period $ 29,970 $ 10,190 $ 19,780 Change in unrealized gains, net, on investments available for sale 70,226 23,879 46,347 Change in unrealized gains, net, on interest rate swap 50,764 17,260 33,504 Effect on other comprehensive income 120,990 41,139 79,851 Accumulated other comprehensive income, end of period $ 150,960 $ 51,329 $ 99,631

Note 14 - Lease Income

Note 14 - Lease Income	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Lease Income [Text Block]	1 4 . 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 $52,000 December 31, 2016, $ 62,000 December 31, 2015 2014.

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	1 5 . COMMITMENTS AND CONTINGENCIES Leases $206,000, $168,000, $154,000 December 31, 2016, 2015 2014, At December 31, 2016, 2017 $ 256,000 2018 237,000 2019 180,000 2020 39,000 2021 8,000 Total $ 720,000 Litigation

Note 16 - Segment Information

Note 16 - Segment Information	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	1 6 . SEGMENT INFORMATION four third 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 $25,094,000, $21,577,000, $20,240,000 December 31, 2016, 2015 2014, Listed below is financial information required for each reportable segment for the years ended December 31, 2016, 2015 2014 Fiscal Year Ended Fiscal Year Ended December 31, 2016 December 31, 2015 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 53,393 $ 39,995 $ 13,398 $ 49,458 $ 37,346 $ 12,112 Fully-insured dental PPO 22,363 15,391 6,972 19,198 14,384 4,814 Self-insured dental 29,067 25,114 3,953 28,922 24,954 3,968 Corporate, all other 771 771 683 683 Total $ 105,594 $ 80,500 25,094 $ 98,261 $ 76,684 21,577 Investment income 274 252 Realized gains (loss) on investments, net 76 (59 ) Other income 52 62 Insurance expense 22,143 20,076 Income before income tax $ 3,353 $ 1,756 Total assets-corporate $ 78,082 $ 60,344 Fiscal Year Ended December 31, 2014 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 47,948 $ 35,995 $ 11,953 Fully-insured dental PPO 16,459 12,661 3,798 Self-insured dental 26,905 23,040 3,865 Corporate, all other 624 - 624 Total $ 91,936 $ 71,696 20,240 Investment income 222 Realized gains on investments, net 30 Other income 62 Insurance expense 18,325 Income before income tax $ 2,229 Inter-segment revenues were not significant for 2016, 2015, 2014.

Note 17 - Related Parties

Note 17 - Related Parties	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	1 7 . 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 $38,256,000, $38,248,000, $36,902,000, 2016, 2015, 2014, $1,779,000 $1,631,000 December 31, 2016 2015, Seven of our Board members are also participating providers and as a group received approximately $201,000, $191,000, $191,000 December 31, 2016, 2015, 2014,

Note 18 - Fair Value Measuremen

Note 18 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	1 8 . 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 1) 3). three ● Level 1 ● Level 2 1 ● Level 3 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, 2016 2015 December 31, 2016 December 31, 2015 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 805 $ 805 $ 887 $ 887 Investment grade corporate bonds 7,363 7,363 7,144 7,144 Non-investment grade corporate bonds 657 657 678 678 Short-term investments Money market funds $ 223 223 $ 249 249 Federally-Insured certificates of deposit 290 290 200 200 Deferred compensation investments (a) Equity mutual fund investments 729 729 645 645 State guarantee fund deposits (b) Government securities 1,775 1,775 251 251 Federally-Insured certificates of deposit 75 75 75 75 Total $ 2,727 $ 9,190 $ 11,917 $ 1,145 $ 8,984 $ 10,129 Liabilities Interest rate swap (c) $ 7 $ 7 $ 18 $ 18 Total $ 7 $ 7 $ 18 $ 18 (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 money market funds, deferred compensation investments and certain state fund guarantee deposits; such items are classified as Level 1 2 2 At December 31, 2016 2015, no December 2016 2015. December 31, 2016 2015, not 3

Note 19 - Redeemable Shares, Sh

Note 19 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	1 9 . REDEEMABLE SHARES , SHAREHOLDERS’ EQUITY AND DIVIDEND RESTRICTIONS Participating providers along with Company directors and employees have the option to purchase one 40%. $1,110 $1,012 December 31, 2016 2015, 2016, 2015, 2014, $40.47, $39.86, $35.77, The Company has 100,000 may December 31, 2016 2015, none The Company is authorized to issue 100,000 2010, 300 $1,000 2012 2013, 1,000 $ 1,000 June 2016, December 31, 2016 no 5% December 31, 2016, 2015, 2014, $69,000, $135,000, $128,000, Redeemable Provider Preferred Shares- 2009 5% December 31, 2016 2015, 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 10% December 31), $250,000 no 2016, 2015 2014. 2017, may $1,227,000. 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 $1,653,000, $710,000, $1,156,000 December 31, 2016, 2015 2014, $12,271,000, $10,454,000 December 31, 2016 2015,

Note 20 - Quarterly Data (Unaud

Note 20 - Quarterly Data (Unaudited)	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Quarterly Financial Information [Text Block]	20. QUARTERLY DATA (UNAUDITED) A summary of our unaudited quarterly results of operations for the years ended December 31, 2016 2015 2016 March 31 June 30 September 30 December 31 Total Premium revenue $ 26,562 $ 26,112 $ 26,734 $ 26,186 $ 105,594 Gross profit 5,515 6,317 6,422 6,840 25,094 Income before income taxes 497 696 1,157 1,003 3,353 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

Note 21 - Subsequent Events

Note 21 - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	21. SUBSEQUENT EVENTS On February 8, 2017, $ 42.50 March 1, 2017, March 24, 2017.

Schedule I - Summary of Investm

Schedule I - Summary of Investments - Other Than Investments in Related Parties	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Summary of Investments, Other than Investments in Related Parties [Text Block]	DCP Holding Company and subsidiaries Schedule I - Summary of Investments - Other than Investments in Related Parties At December 31, 2016 (amounts in thousands) Type of Investment Amortized Cost Fair Value Balance Sheet Fixed Maturities: Bonds: All other corporate bonds $ 8,025 $ 8,020 $ 8,020 Certificates of deposit 1,090 1,095 1,095 Total Fixed Maturities $ 9,115 $ 9,115 $ 9,115 Other short-term investments: Money Market Fund $ 223 $ 223 $ 223 Total Investments $ 9,338 $ 9,338 $ 9,338

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
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, 2016 2015 2016 2015 ASSETS INVESTMENTS: Fixed maturities $ 1,454,893 $ 1,374,412 Short-term investments 41,747 Total investments 1,454,893 1,416,159 CASH AND CASH EQUIVALENTS 2,282,239 3,036,037 ACCRUED INVESTMENT INCOME 14,273 15,927 INTERCOMPANY RECEIVABLES 279,567 272,089 INTERCOMPANY NOTE RECEIVABLE 230,000 230,000 PROPERTY 1,647,158 1,754,962 INVESTMENT IN SUBSIDIARIES 13,294,165 11,054,315 DEFERRED INCOME TAX 1,592,103 1,313,396 OTHER ASSETS 1,167,343 976,139 TOTAL ASSETS $ 21,961,741 $ 20,069,024 LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY OTHER PAYABLES AND ACCRUALS $ 2,470,373 $ 2,044,886 MORTGAGE LOAN PAYABLE 1,148,000 1,198,400 DEFERRED COMPENSATION 4,051,078 3,287,065 TOTAL LIABILITIES 7,669,451 6,530,351 COMMITMENTS AND CONTINGENCIES REDEEMABLE SHARES: Class A, Redeemable Common Shares, no par value—authorized, 7,500 shares; issued and outstanding, 506 and 516 shares at December 31, 2016 and 2015, respectively 561,439 522,045 9,546,686 8,237,390 Class C Redeemable Common Shares, no par value—authorized, 80,000 shares; issued and outstanding, 3,771 and 2,005 shares at December 31, 2016 and 2015, respectively 4,184,165 2,028,490 Class D Redeemable Common Shares, no par value—authorized, 100,000 shares; issued none Institutional Preferred Shares-2010 Series, no par value, cumulative 5% dividend—authorized, 300 shares; issued and outstanding, zero shares at December 31, 2016 and 300 shares at December 31, 2015, respectively 420,515 Institutional Preferred Shares-2012 Series, no par value, cumulative 5% dividend—authorized, 1,000 shares; issued and outstanding, zero shares at December 31, 2016 and 1,000 shares at December 31, 2015, respectively 1,213,791 Institutional Preferred Shares-2013 Series, no par value, cumulative 5% dividend—authorized, 1,000 shares; issued and outstanding, zero shares at December 31, 2016 and 1,000 shares at December 31, 2015, respectively 1,116,442 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 14,292,290 13,538,673 SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY $ 21,961,741 $ 20,069,024 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, 33 DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Statements of Comprehensive Income For the Years ended December 31, 2016, 2015 2014 2016 2015 2014 REVENUES Management fees from subsidiaries $ 13,358,327 $ 12,156,360 $ 11,486,781 Investment income 61,486 58,814 33,528 Realized gains (losses) on investments, net 771 (85,104 ) Administrative fees 939,849 881,507 798,900 Total revenues 14,360,433 13,011,577 12,319,209 EXPENSES Insurance expense: Salaries and benefit expense 9,151,483 7,886,437 7,356,679 Other insurance expense 5,161,794 4,962,068 4,470,223 Total expenses 14,313,277 12,848,505 11,826,902 INCOME BEFORE INCOME TAX 47,156 163,072 492,307 PROVISION (BENEFIT) FOR INCOME TAX: Current 347,948 323,078 428,152 Deferred (310,054 ) (244,242 ) (246,426 ) Total 37,894 78,836 181,726 Income before undistributed income of subsidiaries 9,262 84,236 310,581 Undistributed income of subsidiaries 1,979,909 873,849 1,030,592 NET INCOME $ 1,989,171 $ 958,085 $ 1,341,173 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX Change in the fair value of investments 9,491 (71,531 ) 74,832 Reclassification adjustment for gains included in undistributed income (49,551 ) (17,278 ) (19,596 ) Total other comprehensive income held by subsidaries (40,060 ) (88,809 ) 55,236 Change in the fair value of interest rate swap 7,471 (8,687 ) (8,889 ) Change in the fair value of investments 23,882 (92,966 ) 33,504 Reclassification adjustment for losses 30,118 56,169 TOTAL COMPREHENSIVE INCOME $ 2,010,582 $ 823,792 $ 1,421,024 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, 33 DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Statements of Cash Flows For the Years ended December 31, 2016, 2015 2014 2016 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,989,172 $ 958,085 $ 1,341,173 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 108,917 107,521 116,194 Realized (gains) losses on investments,net (771 ) 85,104 Undistributed income of subsidiaries (1,979,910 ) (873,849 ) (1,030,592 ) Deferred income taxes benefit (310,054 ) (244,242 ) (246,426 ) Deferred compensation 994,708 747,825 959,380 Effects of changes in operating assets and liabilities: Accrued investment income 1,654 (4,762 ) (6,816 ) Intercompany accounts receivables (7,478 ) 299,916 (198,176 ) Other assets (143,868 ) (183,671 ) (89,141 ) Other payables and accruals 495,981 (112,467 ) 56,994 Net cash provided by operating activities 1,148,351 779,460 902,590 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of investments (834,738 ) (1,188,956 ) (822,222 ) Sale and maturities of investments 829,806 559,715 794,972 Acquisition of property and equipment (10,174 ) (61,250 ) Investment in subsidiary (500,000 ) Subsidiary dividends 200,000 150,000 Investment, other (2,000 ) (5,000 ) Net cash (used in) provided by investing activities (304,932 ) (641,415 ) 56,500 CASH FLOWS FROM FINANCING ACTIVITIES: Mortgage loan repayments (50,400 ) (49,200 ) (46,800 ) Repurchase of redeemable common shares (275,773 ) (223,176 ) (361,721 ) Repurchase of redeemable preferred shares (2,805,064 ) Redeemable shares issued 2,280,066 1,932,356 330,535 Extinguishment cost of redeemable preferred shares (118,800 ) Issuance cost of redeemable shares (116,833 ) (112,419 ) Dividends paid (510,413 ) (481,089 ) (425,327 ) Net cash (used in) provided by financing activities (1,597,217 ) 1,066,472 (503,313 ) (DECREASE) INCREASE IN CASH (753,798 ) 1,204,517 455,777 CASH AND CASH EQUIVALENTS—Beginning of year 3,036,037 1,831,520 1,375,743 CASH AND CASH EQUIVALENTS—End of year $ 2,282,239 $ 3,036,037 $ 1,831,520 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ 46,500 $ 48,300 $ 47,000 NON-CASH INVESTING AND FINANCING ACTIVITIES: Redeemed common shares (in other payables and accruals) $ 25,443 $ 84,618 $ 82,518 Redeemed common shares issued in lieu of cash payment of deferred compensation 230,695 227,209 255,714 Deferred restricted shares units issued in lieu of cash dividend 101,840 64,564 40,712 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, 34 SCHEDULE II - PARENT COMPANY FINANCIAL INFORMATION NOTES TO 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 $134,000, $119,000, $107,000, December 31, 2016, 2015 2014, Investments in subsidiaries and dividends In 2016, $200,000. no 2015. 2014, $150,000. In 2016, $500,000 no 2015 2014. 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 $1,429,000, $963,000, $1,270,000, December 31, 2016, 2015, 2014. 30 There were no additional investment in subsidiaries in 2016 2015. Reconciliation of Investment in Subsidiaries 2016 2015 Investment in Subsidiaries—January 1 $ 11,054,315 $ 10,269,275 Undistributed income of subsidiaries 1,979,910 873,849 Total other comprehensive income held by subsidiaries (40,060 ) (88,809 ) Dividends from subsidiaries (200,000 ) Investment in subsidiaries 500,000 Increase in Investment in Subsidiary 2,239,850 785,040 Investment in Subsidiaries—December 31 $ 13,294,165 $ 11,054,315

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Supplementary Insurance Information, for Insurance Companies Disclosure [Text Block]	DCP HOLDING COMPANY AND SUBSIDIARIES Schedule III - Supplementary Insurance Information For each of the Three Years in the Period ended December 31, 2016 (amounts in thousands) 2016 2015 2014 Deferred policy acquisition cost (a) $ 3,109 $ 2,013 $ 2,050 Claims payable (a) $ 3,744 $ 3,253 $ 2,998 Unearned premium (a) $ 46,955 $ 32,631 $ 32,637 Other policy claims and benefits payable (a) $ 4,299 $ 3,271 $ 3,229 Premium revenues Fully-insured dental HMO/ Indemnity $ 53,393 $ 49,458 $ 47,948 Fully-insured dental PPO 22,363 19,198 16,459 Self-insured dental 29,067 28,922 26,905 Corporate, All Other 771 683 624 $ 105,594 $ 98,261 $ 91,936 Investment income (a) $ 274 $ 252 $ 222 Future policy benefits, losses, claims and expense losses Fully-insured dental HMO/ Indemnity $ 39,995 $ 37,346 $ 35,995 Fully-insured dental PPO 15,391 14,384 12,661 Self-insured dental 25,114 24,954 23,040 $ 80,500 $ 76,684 $ 71,696 Amortization of deferred policy acquisition cost (a) $ 4,780 $ 4,396 $ 4,129 Other operating expense (a) $ 17,363 $ 15,680 $ 14,196 Premium written Fully-insured dental (a) $ 90,488 $ 68,057 $ 62,151 (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, 2016
Notes to Financial Statements
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, 2016 (amounts in thousands) 2016 2015 2014 Gross earned premium amounts Fully-insured dental HMO/Indemnity $ 53,393 $ 49,458 $ 47,948 Fully-insured dental PPO 22,363 19,198 16,459 Self-insured dental 29,067 28,922 26,905 Corporate, All Other 771 683 624 $ 105,594 $ 98,261 $ 91,936 Assumed amounts from other companies $ $ $ Net earned premium amounts Fully-insured dental HMO/Indemnity $ 53,393 $ 49,458 $ 47,948 Fully-insured dental PPO 22,363 19,198 16,459 Self-insured dental 29,067 28,922 26,905 Corporate, All Other 771 683 624 $ 105,594 $ 98,261 $ 91,936

Schedule V - Valuation and Qual

Schedule V - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
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, 2016, 2015, 2014 Description Balance at beginning of period Charged to costs and expenses Deductions Balance at end of period Year ended December 31, 2016: Allowance for Uncollectible Accounts Receivable $ 14,715 99,084 72,707 $ 41,092 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

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation 7 13 15(d) 1934.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents three
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) (2) (3)
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment 27 15 5 5 The Company capitalizes the costs of computer software developed or obtained for internal use in accordance generally accepted accounting principles. Capitalized computer software costs consist of purchased software licenses, implementation costs, development costs and payroll-related costs for certain projects that qualify for capitalization. The Company expenses costs related to preliminary project assessment, training and application maintenance as incurred, and amortizes the capitalized computer software costs on a straight-line basis over the estimated useful life of the software upon being placed in service. 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
State Guarantee Fund Deposits [Policy Text Block]	State Guarantee Fund Deposits $1,850,000 $326,000 December 31, 2016 2015,
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill and Intangible Assets may 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 define-life 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
Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Deferred Acquisition Costs— $5,877,000, $4,358,000, $3,989,000, $4,780,000, $4,396,000, $4,129,000 December 31, 2016, 2015, 2014,
Redeemable Institutional Preferred Shares [Policy Text Block]	Redeemable Institutional Preferred Shares 2010, “2010 2010 300 $1,000 $300,000. 5% In 2012, “2012 2012 1,000 $1,000 $1,000,000. 5% In 2013, “2013 2013 1,000 $1,000 $1,000,000. 5% On June 30, 2016, 2010 2012 2013 100% 5% 2012 2013 June 30, 2016, $2,924,000.
Redeemable Common Shares [Policy Text Block]	Redeemable Common Shares 40%.
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 $46,955,000 $32,631,000 December 31, 2016 2015, $45,687,000 $30,955,000 December 31, 2016 2015, $1,268,000 $1,676,000 December 31, 2016 2015, December 31, 2016 2015, 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
Investment Income [Policy Text Block]	Investment Income
Revenue Recognition, Other Income and Realized Gains on Investments, Net [Policy Text Block]	Other Income and Realized Gains (Losses) On Investments, Net 15).
Healthcare Services Expense [Policy Text Block]	Healthcare Services Expense $80,500,000, $76,684,000, $71,696,000, December 31, 2016, 2015, 2014,
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Claims Payable may
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 90 During 2016, 2015, 2014, four 10%, 10%, 9%, two 11%, 11%, 10% 2016, 2015, 2014, The Company had one 24% 28% December 31, 2016 2015, 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 — May 2014, 2014 09, Revenue from Contracts with Customers 2014 09 2014 09 December 15, 2017. In May 2015, 2015 09, Financial Services-Insurance: Disclosures About Short-Duration Contracts 2015 09 December 15, 2015, December 15, 2016. 2015 09 6. In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10) 2016 01 2016 01 December 15, 2017. In February 2016, 2016 02, Leases (Topic 842). 2016 02 606: 2016 02 December 15, 2018. In June 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326) 2016 13 2016 13 December 15, 2019.

Note 2 - Investments (Tables)

Note 2 - Investments (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Maturity of Available for Sale Securities and Held to Maturity[Table Text Block]	Available-for-Sale Amortized Fair % of Total December 31, 2016 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 290,000 $ 290,412 3.2 % Years 1-5 5,722,990 5,741,735 63.0 % Years 5-10 3,052,388 3,035,185 33.3 % Due after ten years 50,000 47,500 0.5 % Total $ 9,115,378 $ 9,114,832 100.0 % 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 %
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, 2016 Cost Gain Loss Value Money market fund $ 222,577 $ 222,577 Certificates of deposit, short term 290,000 412 290,412 Certificates of deposit, fixed maturities 800,000 4,728 $ (66 ) 804,662 Corporate bonds, fixed maturities 8,025,378 76,323 (81,943 ) 8,019,758 Total investments $ 9,337,955 $ 81,463 $ (82,009 ) $ 9,337,409 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
Realized Gain (Loss) on Investments [Table Text Block]	2016 2015 2014 Gross realized gains $ 147,513 $ 80,199 $ 31,784 Gross realized losses (71,664 ) (28,073 ) (2,093 ) Other than temporary impairments (111,052 ) Total realized gains (losses) on investments, net $ 75,849 $ (58,926 ) $ 29,691

Note 3 - Property and Equipme36

Note 3 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	2016 2015 Land $ 364,000 $ 364,000 Building and building improvements 2,504,775 2,504,775 Furniture and equipment 3,419,660 3,001,080 Total property and equipment 6,288,435 5,869,855 Less accumulated depreciation and amortization $ (3,531,436 ) $ (3,168,946 ) Total property and equipment - net $ 2,756,999 $ 2,700,909

Note 5 - Deferred Compensatio37

Note 5 - Deferred Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
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, 2016 Non-vested awards at January 1, 2016 157.4 Granted 228.0 $ 1,012 89.0 Vested (228.0 ) 1,012 (76.7 ) Non-vested awards at December 31, 2016 169.7 $ 1,131 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
Schedule of Vested Share Activity [Table Text Block]	Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2016 Vested awards at January 1, 2016 872.6 $ 1,040 1,222.3 Share based dividend 33.7 1,025 48.9 Vested during the year 228.0 1,131 76.7 Converted to Redeemable Common Shares (228.0 ) 1,131 Vested awards at December 31, 2016 906.3 1,131 1,347.9 $ 1,131 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

Note 6 - Liability for Claims38

Note 6 - Liability for Claims Payable (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	2016 2015 2014 Balance—January 1 $ 3,253,346 $ 2,997,613 $ 2,219,725 Net incurred claims related to: Current year 55,449,347 51,683,686 48,580,639 Prior years (63,522 ) 45,917 75,288 Net incurred claims 55,385,825 51,729,603 48,655,927 Net paid claims related to: Current year 51,721,965 48,438,729 45,587,042 Prior years 3,173,655 3,035,141 2,290,997 Net paid claims 54,895,620 51,473,870 47,878,039 Balance—December 31 $ 3,743,551 $ 3,253,346 $ 2,997,613
Reconciliation of Claims Payable [Table Text Block]	2016 2015 Net outstanding liabilities Dental HMO claims payable $ 2,585,627 $ 2,118,610 Dental PPO claims payable 1,093,986 1,083,876 Unallocated claims adjustment expenses 63,938 50,860 Total gross liability for unpaid claims and claim adjustment expense $ 3,743,551 $ 3,253,346
Short-duration Insurance Contracts, Claims Development [Table Text Block]	2014 2015 2016 Claim Dental Claim Year ( Unaudited ( Unaudited Frequency 2014 $ 36,055,249 $ 36,174,429 $ 36,177,921 241,566 2015 37,376,156 37,453,888 248,459 2016 39,921,664 253,296 Total $ 113,553,473 2014 2015 2016 Dental Claim Year ( Unaudited ( Unaudited 2014 $ 34,002,553 $ 36,172,452 $ 36,177,921 2015 35,259,523 37,452,963 2016 37,336,962 Total $ 110,967,846 Liabilities for dental HMO claims payable $ 2,585,627 2014 2015 2016 Claim Dental Claim Year ( Unaudited ( Unaudited Frequency 2014 $ 12,625,528 $ 12,613,896 $ 12,615,686 86,990 2015 14,449,265 14,352,688 94,508 2016 15,463,744 99,824 Total 42,432,118 2014 2015 2016 Dental Claim Year ( Unaudited ( Unaudited 2014 $ 11,731,618 $ 12,612,769 $ 12,615,686 2015 13,366,515 14,337,446 2016 14,385,000 Total $ 41,338,132 Liabilities for dental PPO claims payable $ 1,093,986

Note 7 - Debt (Tables)

Note 7 - Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Maturities of Long-term Debt [Table Text Block]	Years Ending December 31 2017 $ 52,800 2018 55,200 2019 57,600 2020 58,800 2021 and thereafter 923,600 Total mortgage payable $ 1,148,000
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	2017 $ 240,212 2018 231,138 2019 104,704 2020 7,767 Total 583,821 Less imputed interest (25,707 ) Present value of minimum lease payments $ 558,114

Note 10 - Federal Income Taxes

Note 10 - Federal Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2016 2015 2014 Current tax expense: Federal $ 1,520,374 $ 1,075,126 $ 1,020,061 State and local 32,578 25,922 19,716 Total current tax expense 1,552,952 1,101,048 1,039,777 Deferred tax benefit Federal (180,068 ) (295,047 ) (144,499 ) State and local (9,400 ) (7,578 ) (7,536 ) Total deferred tax benefit (189,468 ) (302,625 ) (152,035 ) Total provision for income taxes $ 1,363,484 $ 798,423 $ 887,742
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2016 2015 Deferred tax assets: Unearned premiums $ 86,212 $ 113,961 Net operating loss 25,231 29,317 Recapitalization intangible 48,234 48,234 Accrued vacation 87,028 106,361 Accrued commissions 429,267 227,635 Deferred compensation 1,281,799 1,117,602 Accrued professional fees 47,430 49,301 Unrealized loss on investments 30,774 65,904 Other, net 87,968 71,345 Gross deferred tax assets 2,123,943 1,829,660 Valuation Allowance (48,234 ) (48,234 ) Gross deferred tax assets, net of valuation allowance 2,075,709 1,781,426 Deferred tax liabilities: Deferred policy acquisition costs 163,923 101,213 Prepaid insurance 125,784 90,286 Property and equipment 160,033 137,350 Identifiable intangible assets 17,134 22,353 Gross deferred tax liabilities 466,874 351,202 Net deferred tax asset $ 1,608,835 $ 1,430,224
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2016 2015 2014 Effective Tax Effective Tax Effective Tax 2016 2015 2014 Rate Rate Rate Provision computed at statutory rate $ 1,139,903 $ 597,213 $ 757,831 34.0 % 34.0 % 34.0 % State and local taxes 23,101 9,309 4,575 0.7 0.5 0.2 Nondeductible meals, entertainment and legal expense 26,899 23,156 11,603 0.8 1.3 0.5 Nondeductible federal premium tax 189,558 168,745 113,733 5.7 9.7 5.1 Other—net (15,977 ) (0.5 ) Provision for income taxes $ 1,363,484 $ 798,423 $ 887,742 40.7 % 45.5 % 39.8 %

Note 13 - Accumulated Other C41

Note 13 - Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2016 2015 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ (34,498 ) $ (11,726 ) $ (22,772 ) $ 155,814 $ 52,980 $ 102,834 Other comprehensive income (loss) before reclassification 50,566 17,193 33,373 (249,238 ) (84,741 ) (164,497 ) Reclassification adjustment for realized investment (gains) losses, net included in realized gains on investments, net (29,444 ) (10,011 ) (19,433 ) 58,926 20,035 38,891 Effect on other comprehensive income (loss) 21,122 7,182 13,940 (190,312 ) (64,706 ) (125,606 ) Accumulated unrealized gains, net, on investments available for sale, end of period $ (13,376 ) $ (4,544 ) $ (8,832 ) $ (34,498 ) $ (11,726 ) $ (22,772 ) Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (18,016 ) $ (6,126 ) $ (11,890 ) $ (4,854 ) $ (1,651 ) $ (3,203 ) Other comprehensive income (loss) before reclassification 11,319 3,848 7,471 (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive income (loss) 11,319 3,848 7,471 (13,162 ) (4,475 ) (8,687 ) Accumulated unrealized (losses), net, on interest rate swap, end of period $ (6,697 ) $ (2,278 ) $ (4,419 ) $ (18,016 ) $ (6,126 ) $ (11,890 ) Accumulated other comprehensive (loss) income, beginning of period $ (52,514 ) $ (17,852 ) $ (34,662 ) $ 150,960 $ 51,329 $ 99,631 Change in unrealized gains (losses), net, on investments available for sale 21,122 7,182 13,940 (190,312 ) (64,706 ) (125,606 ) Change in unrealized gains (losses), net, on interest rate swap 11,319 3,848 7,471 (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive income (loss) 32,441 11,030 21,411 (203,474 ) (69,181 ) (134,293 ) Accumulated other comprehensive (loss), end of period $ (20,073 ) $ (6,822 ) $ (13,251 ) $ (52,514 ) $ (17,852 ) $ (34,662 ) 2014 Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 85,588 $ 29,101 $ 56,487 Other comprehensive income before reclassification 99,917 33,974 65,943 Reclassification adjustment for realized investment (gains), net included in realized gains on investments, net (29,691 ) (10,095 ) (19,596 ) Effect on other comprehensive income 70,226 23,879 46,347 Accumulated unrealized gains, net, on investments available for sale, end of period $ 155,814 $ 52,980 $ 102,834 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (55,618 ) $ (18,911 ) $ (36,707 ) Other comprehensive income before reclassification 50,764 17,260 33,504 Effect on other comprehensive income 50,764 17,260 33,504 Accumulated unrealized (losses), net, on interest rate swap, end of period $ (4,854 ) $ (1,651 ) $ (3,203 ) Accumulated other comprehensive income, beginning of period $ 29,970 $ 10,190 $ 19,780 Change in unrealized gains, net, on investments available for sale 70,226 23,879 46,347 Change in unrealized gains, net, on interest rate swap 50,764 17,260 33,504 Effect on other comprehensive income 120,990 41,139 79,851 Accumulated other comprehensive income, end of period $ 150,960 $ 51,329 $ 99,631

Note 15 - Commitments and Con42

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2017 $ 256,000 2018 237,000 2019 180,000 2020 39,000 2021 8,000 Total $ 720,000

Note 16 - Segment Information (

Note 16 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fiscal Year Ended Fiscal Year Ended December 31, 2016 December 31, 2015 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 53,393 $ 39,995 $ 13,398 $ 49,458 $ 37,346 $ 12,112 Fully-insured dental PPO 22,363 15,391 6,972 19,198 14,384 4,814 Self-insured dental 29,067 25,114 3,953 28,922 24,954 3,968 Corporate, all other 771 771 683 683 Total $ 105,594 $ 80,500 25,094 $ 98,261 $ 76,684 21,577 Investment income 274 252 Realized gains (loss) on investments, net 76 (59 ) Other income 52 62 Insurance expense 22,143 20,076 Income before income tax $ 3,353 $ 1,756 Total assets-corporate $ 78,082 $ 60,344 Fiscal Year Ended December 31, 2014 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 47,948 $ 35,995 $ 11,953 Fully-insured dental PPO 16,459 12,661 3,798 Self-insured dental 26,905 23,040 3,865 Corporate, all other 624 - 624 Total $ 91,936 $ 71,696 20,240 Investment income 222 Realized gains on investments, net 30 Other income 62 Insurance expense 18,325 Income before income tax $ 2,229

Note 18 - Fair Value Measurem44

Note 18 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	December 31, 2016 December 31, 2015 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 805 $ 805 $ 887 $ 887 Investment grade corporate bonds 7,363 7,363 7,144 7,144 Non-investment grade corporate bonds 657 657 678 678 Short-term investments Money market funds $ 223 223 $ 249 249 Federally-Insured certificates of deposit 290 290 200 200 Deferred compensation investments (a) Equity mutual fund investments 729 729 645 645 State guarantee fund deposits (b) Government securities 1,775 1,775 251 251 Federally-Insured certificates of deposit 75 75 75 75 Total $ 2,727 $ 9,190 $ 11,917 $ 1,145 $ 8,984 $ 10,129 Liabilities Interest rate swap (c) $ 7 $ 7 $ 18 $ 18 Total $ 7 $ 7 $ 18 $ 18

Note 20 - Quarterly Data (Una45

Note 20 - Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Quarterly Financial Information [Table Text Block]	2016 March 31 June 30 September 30 December 31 Total Premium revenue $ 26,562 $ 26,112 $ 26,734 $ 26,186 $ 105,594 Gross profit 5,515 6,317 6,422 6,840 25,094 Income before income taxes 497 696 1,157 1,003 3,353 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

Schedule I - Summary of Inves46

Schedule I - Summary of Investments - Other Than Investments in Related Parties (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Investments, Other than Investments in Related Parties [Table Text Block]	Type of Investment Amortized Cost Fair Value Balance Sheet Fixed Maturities: Bonds: All other corporate bonds $ 8,025 $ 8,020 $ 8,020 Certificates of deposit 1,090 1,095 1,095 Total Fixed Maturities $ 9,115 $ 9,115 $ 9,115 Other short-term investments: Money Market Fund $ 223 $ 223 $ 223 Total Investments $ 9,338 $ 9,338 $ 9,338

Schedule II - Condensed Finan47

Schedule II - Condensed Financial Information of Registrant (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Condensed Balance Sheet [Table Text Block]	2016 2015 ASSETS INVESTMENTS: Fixed maturities $ 1,454,893 $ 1,374,412 Short-term investments 41,747 Total investments 1,454,893 1,416,159 CASH AND CASH EQUIVALENTS 2,282,239 3,036,037 ACCRUED INVESTMENT INCOME 14,273 15,927 INTERCOMPANY RECEIVABLES 279,567 272,089 INTERCOMPANY NOTE RECEIVABLE 230,000 230,000 PROPERTY 1,647,158 1,754,962 INVESTMENT IN SUBSIDIARIES 13,294,165 11,054,315 DEFERRED INCOME TAX 1,592,103 1,313,396 OTHER ASSETS 1,167,343 976,139 TOTAL ASSETS $ 21,961,741 $ 20,069,024 LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY OTHER PAYABLES AND ACCRUALS $ 2,470,373 $ 2,044,886 MORTGAGE LOAN PAYABLE 1,148,000 1,198,400 DEFERRED COMPENSATION 4,051,078 3,287,065 TOTAL LIABILITIES 7,669,451 6,530,351 COMMITMENTS AND CONTINGENCIES REDEEMABLE SHARES: Class A, Redeemable Common Shares, no par value—authorized, 7,500 shares; issued and outstanding, 506 and 516 shares at December 31, 2016 and 2015, respectively 561,439 522,045 9,546,686 8,237,390 Class C Redeemable Common Shares, no par value—authorized, 80,000 shares; issued and outstanding, 3,771 and 2,005 shares at December 31, 2016 and 2015, respectively 4,184,165 2,028,490 Class D Redeemable Common Shares, no par value—authorized, 100,000 shares; issued none Institutional Preferred Shares-2010 Series, no par value, cumulative 5% dividend—authorized, 300 shares; issued and outstanding, zero shares at December 31, 2016 and 300 shares at December 31, 2015, respectively 420,515 Institutional Preferred Shares-2012 Series, no par value, cumulative 5% dividend—authorized, 1,000 shares; issued and outstanding, zero shares at December 31, 2016 and 1,000 shares at December 31, 2015, respectively 1,213,791 Institutional Preferred Shares-2013 Series, no par value, cumulative 5% dividend—authorized, 1,000 shares; issued and outstanding, zero shares at December 31, 2016 and 1,000 shares at December 31, 2015, respectively 1,116,442 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 14,292,290 13,538,673 SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY $ 21,961,741 $ 20,069,024
Condensed Income Statement [Table Text Block]	2016 2015 2014 REVENUES Management fees from subsidiaries $ 13,358,327 $ 12,156,360 $ 11,486,781 Investment income 61,486 58,814 33,528 Realized gains (losses) on investments, net 771 (85,104 ) Administrative fees 939,849 881,507 798,900 Total revenues 14,360,433 13,011,577 12,319,209 EXPENSES Insurance expense: Salaries and benefit expense 9,151,483 7,886,437 7,356,679 Other insurance expense 5,161,794 4,962,068 4,470,223 Total expenses 14,313,277 12,848,505 11,826,902 INCOME BEFORE INCOME TAX 47,156 163,072 492,307 PROVISION (BENEFIT) FOR INCOME TAX: Current 347,948 323,078 428,152 Deferred (310,054 ) (244,242 ) (246,426 ) Total 37,894 78,836 181,726 Income before undistributed income of subsidiaries 9,262 84,236 310,581 Undistributed income of subsidiaries 1,979,909 873,849 1,030,592 NET INCOME $ 1,989,171 $ 958,085 $ 1,341,173 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX Change in the fair value of investments 9,491 (71,531 ) 74,832 Reclassification adjustment for gains included in undistributed income (49,551 ) (17,278 ) (19,596 ) Total other comprehensive income held by subsidaries (40,060 ) (88,809 ) 55,236 Change in the fair value of interest rate swap 7,471 (8,687 ) (8,889 ) Change in the fair value of investments 23,882 (92,966 ) 33,504 Reclassification adjustment for losses 30,118 56,169 TOTAL COMPREHENSIVE INCOME $ 2,010,582 $ 823,792 $ 1,421,024
Condensed Cash Flow Statement [Table Text Block]	2016 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,989,172 $ 958,085 $ 1,341,173 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 108,917 107,521 116,194 Realized (gains) losses on investments,net (771 ) 85,104 Undistributed income of subsidiaries (1,979,910 ) (873,849 ) (1,030,592 ) Deferred income taxes benefit (310,054 ) (244,242 ) (246,426 ) Deferred compensation 994,708 747,825 959,380 Effects of changes in operating assets and liabilities: Accrued investment income 1,654 (4,762 ) (6,816 ) Intercompany accounts receivables (7,478 ) 299,916 (198,176 ) Other assets (143,868 ) (183,671 ) (89,141 ) Other payables and accruals 495,981 (112,467 ) 56,994 Net cash provided by operating activities 1,148,351 779,460 902,590 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of investments (834,738 ) (1,188,956 ) (822,222 ) Sale and maturities of investments 829,806 559,715 794,972 Acquisition of property and equipment (10,174 ) (61,250 ) Investment in subsidiary (500,000 ) Subsidiary dividends 200,000 150,000 Investment, other (2,000 ) (5,000 ) Net cash (used in) provided by investing activities (304,932 ) (641,415 ) 56,500 CASH FLOWS FROM FINANCING ACTIVITIES: Mortgage loan repayments (50,400 ) (49,200 ) (46,800 ) Repurchase of redeemable common shares (275,773 ) (223,176 ) (361,721 ) Repurchase of redeemable preferred shares (2,805,064 ) Redeemable shares issued 2,280,066 1,932,356 330,535 Extinguishment cost of redeemable preferred shares (118,800 ) Issuance cost of redeemable shares (116,833 ) (112,419 ) Dividends paid (510,413 ) (481,089 ) (425,327 ) Net cash (used in) provided by financing activities (1,597,217 ) 1,066,472 (503,313 ) (DECREASE) INCREASE IN CASH (753,798 ) 1,204,517 455,777 CASH AND CASH EQUIVALENTS—Beginning of year 3,036,037 1,831,520 1,375,743 CASH AND CASH EQUIVALENTS—End of year $ 2,282,239 $ 3,036,037 $ 1,831,520 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ 46,500 $ 48,300 $ 47,000 NON-CASH INVESTING AND FINANCING ACTIVITIES: Redeemed common shares (in other payables and accruals) $ 25,443 $ 84,618 $ 82,518 Redeemed common shares issued in lieu of cash payment of deferred compensation 230,695 227,209 255,714 Deferred restricted shares units issued in lieu of cash dividend 101,840 64,564 40,712
Reconciliation of Investment in Subsidiaries [Table Text Block]	Reconciliation of Investment in Subsidiaries 2016 2015 Investment in Subsidiaries—January 1 $ 11,054,315 $ 10,269,275 Undistributed income of subsidiaries 1,979,910 873,849 Total other comprehensive income held by subsidiaries (40,060 ) (88,809 ) Dividends from subsidiaries (200,000 ) Investment in subsidiaries 500,000 Increase in Investment in Subsidiary 2,239,850 785,040 Investment in Subsidiaries—December 31 $ 13,294,165 $ 11,054,315

Schedule III - Supplementary 48

Schedule III - Supplementary Insurance Information (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Supplementary Insurance Information [Table Text Block]	2016 2015 2014 Deferred policy acquisition cost (a) $ 3,109 $ 2,013 $ 2,050 Claims payable (a) $ 3,744 $ 3,253 $ 2,998 Unearned premium (a) $ 46,955 $ 32,631 $ 32,637 Other policy claims and benefits payable (a) $ 4,299 $ 3,271 $ 3,229 Premium revenues Fully-insured dental HMO/ Indemnity $ 53,393 $ 49,458 $ 47,948 Fully-insured dental PPO 22,363 19,198 16,459 Self-insured dental 29,067 28,922 26,905 Corporate, All Other 771 683 624 $ 105,594 $ 98,261 $ 91,936 Investment income (a) $ 274 $ 252 $ 222 Future policy benefits, losses, claims and expense losses Fully-insured dental HMO/ Indemnity $ 39,995 $ 37,346 $ 35,995 Fully-insured dental PPO 15,391 14,384 12,661 Self-insured dental 25,114 24,954 23,040 $ 80,500 $ 76,684 $ 71,696 Amortization of deferred policy acquisition cost (a) $ 4,780 $ 4,396 $ 4,129 Other operating expense (a) $ 17,363 $ 15,680 $ 14,196 Premium written Fully-insured dental (a) $ 90,488 $ 68,057 $ 62,151

Schedule IV - Reinsurance (Tabl

Schedule IV - Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Effects of Reinsurance [Table Text Block]	2016 2015 2014 Gross earned premium amounts Fully-insured dental HMO/Indemnity $ 53,393 $ 49,458 $ 47,948 Fully-insured dental PPO 22,363 19,198 16,459 Self-insured dental 29,067 28,922 26,905 Corporate, All Other 771 683 624 $ 105,594 $ 98,261 $ 91,936 Assumed amounts from other companies $ $ $ Net earned premium amounts Fully-insured dental HMO/Indemnity $ 53,393 $ 49,458 $ 47,948 Fully-insured dental PPO 22,363 19,198 16,459 Self-insured dental 29,067 28,922 26,905 Corporate, All Other 771 683 624 $ 105,594 $ 98,261 $ 91,936

Schedule V - Valuation and Qu50

Schedule V - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Summary of Valuation Allowance [Table Text Block]	Description Balance at beginning of period Charged to costs and expenses Deductions Balance at end of period Year ended December 31, 2016: Allowance for Uncollectible Accounts Receivable $ 14,715 99,084 72,707 $ 41,092 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

Note 1 - General Information 51

Note 1 - General Information and Summary of Significant Accounting Policies (Details Textual)	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)$ / shares	Dec. 31, 2012USD ($)$ / shares	Dec. 31, 2010USD ($)$ / shares
Number of Wholly Owned Subsidiaries		3
Number of Members Participate in Our Dental Benefits Plans		342,000
Number of Members Participating in Our Vision Benefit Plans		40,100
Number of Dentists Participating in Our Dental HMO Network		2,900
Number of Dentists Participating in the DentaSelect Dental PPO Network		3,100
Number of Dentists Participating in the Balanced Value Dental PPO Network		2,200
Number of Additional Dentists to Which Company Can Access Within Whole United States		45,300
State Insurance Department, Statutory to NAIC, Amount of Reconciling Item		$ 1,850,000	$ 326,000
Deferred Policy Acquisition Costs, Additions		5,877,000	4,358,000	$ 3,989,000
Deferred Policy Acquisition Cost, Amortization Expense		$ 4,780,000	4,396,000	4,129,000
Membership Contract Cancellation Duration		30 days
Financial Guarantee Insurance Contracts, Unearned Premium Revenue		$ 46,955,000	32,631,000
Unbilled Contracts Receivable		45,687,000	30,955,000
Advance Premium Received		1,268,000	1,676,000
Claim Costs Related to Dental Care Providers		$ 80,500,000	76,684,000	$ 71,696,000
Entity Wide Revenue, Major Customer Fully Insured		4
Entity Wide Revenue, Major Customer Self Insured		2
Premium Deficiency Reserve		$ 0	$ 0
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Four Customers [Member]
Concentration Risk, Percentage		10.00%	10.00%	9.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentration Risk, Percentage		11.00%	11.00%	10.00%
Premium Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk, Percentage		24.00%	28.00%
Redeemable Institutional Preferred Shares [Member]
Number of Shares Investor Agreed to Purchase Under Stock Purchase Agreement					1,000	1,000	300
Purchase Price Per Share of Shares, Agreed to Purchase Under Stock Purchase Agreement | $ / shares					$ 1,000	$ 1,000	$ 1,000
Aggregate Purchase Price of Shares, Agreed to Purchase Under Stock Purchase Agreement					$ 1,000,000	$ 1,000,000	$ 300,000
Preferred Stock, Dividend Rate, Percentage					5.00%	5.00%	5.00%
Preferred Shares [Member]
Preferred Stock, Call Price, Percentage	100.00%
Payments for Repurchase of Redeemable Preferred Stock, Including Extinguishment Cost	$ 2,924,000
Redeemable Institutional Preferred Shares - 2012 Series and Redeemable Institutional Preferred Shares - 2013 Series [Member]
Percentage of Premium Payable	5.00%
Class C Redeemable Common Shares [Member]
Maximum Percentage of Common Shares Outstanding		40.00%
Building [Member]
Property, Plant and Equipment, Useful Life		27 years
Building Improvements [Member]
Property, Plant and Equipment, Useful Life		15 years
Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life		5 years
Computer Equipment and Software [Member]
Property, Plant and Equipment, Useful Life		5 years
Ohio [Member]
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access		2,900
Indiana [Member]
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access		1,100
Pennsylvania [Member]
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access		1,400
Georgia [Member]
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access		1,700
Tennessee [Member]
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access		700

Note 2 - Investments (Details T

Note 2 - Investments (Details Textual)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Available-for-sale Securities, Amortized Cost Basis	$ 8,825,000	$ 8,745,000
Other Than Temporary Impairment Losses, Number of Securities		6
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities		$ 111,052	$ 0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Federally Insured Certificates of Deposit [Member]
Available-for-sale Securities, Amortized Cost Basis	1,090,000	1,090,000
Money Market Funds [Member]
Available-for-sale Securities	223,000	249,000
Investment Grade Corporate Bonds [Member]
Available-for-sale Securities, Amortized Cost Basis	8,025,000	$ 7,855,000
Investment Owned, at Fair Value	$ 8,020,000
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.08%
Weighted Average Maturity of Investment	5 years 36 days
Investment Grade Corporate Bonds [Member] | BBB- or Better [Member]
Investment Owned, at Fair Value	$ 7,363,000
Investment Grade Corporate Bonds [Member] | Between BB+ and CCC [Member]
Investment Owned, at Fair Value	$ 657,000

Note 2 - Investments - Maturity

Note 2 - Investments - Maturity Dates for Fixed Maturities and Short-term Investments (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Available-for-sale Securities, Amortized Cost Basis	$ 8,825,000	$ 8,745,000
Certificates of Deposit [Member]
Less than 1 year, amortized cost	290,000	200,000
Less than 1 year, fair value	$ 290,412	$ 200,324
Less than 1 year, percentage of total fair value	3.20%	2.20%
Years 1-5, amortized cost	$ 5,722,990	$ 6,089,269
Years 1-5, fair value	$ 5,741,735	$ 6,047,291
Years 1-5, percentage of total fair value	63.00%	67.90%
Years 5-10, amortized cost	$ 3,052,388	$ 2,528,939
Years 5-10, fair value	$ 3,035,185	$ 2,535,648
Years 5-10, percentage of total fair value	33.30%	28.50%
Due after ten years, amortized cost	$ 50,000	$ 126,547
Due after ten years, fair value	$ 47,500	$ 125,860
Due after ten years, percentage of total fair value	0.50%	1.40%
Available-for-sale Securities, Amortized Cost Basis	$ 9,115,378	$ 8,944,755
Available-for-sale Securities	$ 9,114,832	$ 8,909,123
Total percentage of fair value	100.00%	100.00%

Note 2 - Investments - Investme

Note 2 - Investments - Investments as Fixed Maturities and Short-term Investments (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Available-for-sale securities, cost or amortized cost	$ 9,337,955	$ 9,193,888
Available-for-sale securities, gross unrealized gain	81,463	83,663
Available-for-sale securities, gross unrealized loss	(82,009)	(119,295)
Available-for-sale securities, fair value	9,337,409	9,158,256
Money Market Funds [Member]
Available-for-sale securities, cost or amortized cost	222,577	249,133
Available-for-sale securities, gross unrealized gain	0	0
Available-for-sale securities, gross unrealized loss	0	0
Available-for-sale securities, fair value	222,577	249,133
Certificates of Deposit Short Term [Member]
Available-for-sale securities, cost or amortized cost	290,000	200,000
Available-for-sale securities, gross unrealized gain	412	324
Available-for-sale securities, gross unrealized loss	0	0
Available-for-sale securities, fair value	290,412	200,324
Certificates of Deposit, Fixed Maturities [Member]
Available-for-sale securities, cost or amortized cost	800,000	890,000
Available-for-sale securities, gross unrealized gain	4,728	302
Available-for-sale securities, gross unrealized loss	(66)	(3,552)
Available-for-sale securities, fair value	804,662	886,750
Corporate Bonds, Fixed Maturities [Member]
Available-for-sale securities, cost or amortized cost	8,025,378	7,854,755
Available-for-sale securities, gross unrealized gain	76,323	83,037
Available-for-sale securities, gross unrealized loss	(81,943)	(115,743)
Available-for-sale securities, fair value	$ 8,019,758	$ 7,822,049

Note 2 - Investments - Realized

Note 2 - Investments - Realized Investments Gains and Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gross realized gains	$ 147,513	$ 80,199	$ 31,784
Gross realized losses	(71,664)	(28,073)	(2,093)
Other than temporary impairments		(111,052)	0
Total realized gains (losses) on investments, net	$ 75,849	$ (58,926)	$ 29,691

Note 3 - Property and Equipme56

Note 3 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Depreciation	$ 484,000	$ 449,000	$ 318,000

Note 3 - Property and Equipme57

Note 3 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property and equipment, gross	$ 6,288,435	$ 5,869,855
Less accumulated depreciation and amortization	(3,531,436)	(3,168,946)
Total property and equipment - net	2,756,999	2,700,909
Land [Member]
Property and equipment, gross	364,000	364,000
Building and Building Improvements [Member]
Property and equipment, gross	2,504,775	2,504,775
Furniture and Fixtures [Member]
Property and equipment, gross	$ 3,419,660	$ 3,001,080

Note 4 - Goodwill and Intangi58

Note 4 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill	$ 136,000	$ 136,000
Finite-Lived Intangible Assets, Net	50,000	66,000
Finite-Lived Intangible Assets, Accumulated Amortization	190,000	174,000
Amortization of Intangible Assets	$ 15,000	$ 15,000	$ 15,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	8 years
Goodwill, Impairment Loss	$ 0
Provider Network [Member]
Finite-Lived Intangible Assets, Net	$ 46,000
Finite-Lived Intangible Asset, Useful Life	20 years
Membership [Member]
Finite-Lived Intangible Assets, Net	$ 4,000
Finite-Lived Intangible Asset, Useful Life	11 years

Note 5 - Deferred Compensatio59

Note 5 - Deferred Compensation Plan (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 29, 2016	Feb. 28, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Percentage of Directors 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%
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation			$ 1,281,799	$ 1,117,602
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			$ 145,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year 251 days
Dividends Payable, Amount Per Share	$ 40.47	$ 39.86
Increase (Decrease) in Deferred Compensation			$ 994,708	747,825	$ 959,380
Deferred Compensation Liability, Current and Noncurrent			$ 4,051,078	$ 3,287,065
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Granted			4,543
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number			2,863
Phantom Share Units (PSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			3
Class B Redeemable Common Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			15,000
Dividend Declared [Member]
Increase (Decrease) in Deferred Compensation	$ 102,000	$ 65,000
Directors and Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares			170	157
Long Term Incentive Plan [Member] | Stock Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares			0
Certain Executive Officers [Member]
Deferred Compensation Arrangement with Individual, Cash Award Vested, Amount			$ 288,000
Certain Executive Officers [Member] | Deferred Compensation Liability [Member]
Deferred Compensation Arrangement with Individual, Recorded Liability			$ 235,000
Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			228
Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			89	88
Individuals [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			100
Maximum [Member]
Long-term Incentive Compensation Program Executive Officers Percentage of Base Salaries			45.00%
Director Fees and Employee Compensation [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 61,000	$ 141,000	130,000
Deferred Share and Phantom Shares [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			710,000	597,000	872,000
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation			$ 241,000	$ 203,000	$ 296,000

Note 5 - Deferred Compensatio60

Note 5 - Deferred Compensation Plan - Activity of Non-vested Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Key Employees [Member]
Non-vested awards, Numbers (in shares)	157.4	481.9
Granted, Numbers (in shares)	89	88
Vested, Numbers (in shares)	(76.7)	(412.5)
Non-vested awards, Numbers (in shares)	169.7	157.4
Non-vested awards, Weighted average grant date fair value (in dollars per share)	$ 1,131	$ 1,040
Director [Member]
Granted, Numbers (in shares)	228	228
Granted, Weighted average grant date fair value (in dollars per share)	$ 1,012	$ 997
Vested, Numbers (in shares)	(228)	(228)
Vested, Weighted average grant date fair value (in dollars per share)	$ 1,012	$ 997

Note 5 - Deferred Compensatio61

Note 5 - Deferred Compensation Plan - Activity of Vested Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Director [Member]
Vested awards, Numbers (in shares)	872.6	839.2
Vested awards, Weighted average vested price (in dollars per share)	$ 1,040	$ 1,018
Share based dividend, Numbers (in shares)	33.7	33.4
Share based dividend, Weighted average vested price (in shares)	1,025	1,003
Vested during the year, Numbers (in shares)	228	228
Vested during the year, Weighted average vested price (in dollars per share)	$ 1,131	$ 1,040
Converted to Redeemable Common Shares, Numbers (in shares)	(228)	(228)
Converted to Redeemable Common Shares, Weighted average vested price (in dollars per share)	$ 1,131	$ 1,040
Vested awards, Numbers (in shares)	906.3	872.6
Vested awards, Weighted average vested price (in dollars per share)	$ 1,131	$ 1,040
Vested awards, Weighted average vested price (in dollars per share)	$ 1,040	$ 1,040
Key Employees [Member]
Vested awards, Numbers (in shares)	1,222.3	778.8
Vested awards, Weighted average vested price (in dollars per share)	$ 1,040
Share based dividend, Numbers (in shares)	48.9	31
Vested during the year, Numbers (in shares)	76.7	412.5
Converted to Redeemable Common Shares, Numbers (in shares)
Vested awards, Numbers (in shares)	1,347.9	1,222.3
Vested awards, Weighted average vested price (in dollars per share)	$ 1,131	$ 1,040
Vested awards, Weighted average vested price (in dollars per share)	$ 1,131	$ 1,040

Note 6 - Liability for Claims62

Note 6 - Liability for Claims Payable (Details Textual) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred but Not Reported (IBNR) Claims, Amount	$ 1,441,000	$ 1,874,000

Note 6 - Liability for Claims63

Note 6 - Liability for Claims Payable - Activity in Liability for Claims Payable for Members (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Balance - January 1	$ 3,253,346	$ 2,997,613	$ 2,219,725
Net incurred claims related to:
Current year	55,449,347	51,683,686	48,580,639
Prior years	(63,522)	45,917	75,288
Net incurred claims	55,385,825	51,729,603	48,655,927
Net paid claims related to:
Current year	51,721,965	48,438,729	45,587,042
Prior years	3,173,655	3,035,141	2,290,997
Net paid claims	54,895,620	51,473,870	47,878,039
Balance - December 31	$ 3,743,551	$ 3,253,346	$ 2,997,613

Note 6 - Liability for Claims64

Note 6 - Liability for Claims Payable - Reconciliation of Claims Payable (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense	$ 3,743,551	$ 3,253,346	$ 2,997,613	$ 2,219,725
Fully Insured Dental HMO [Member]
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense	2,585,627	2,118,610
Fully Insured Dental PPO [Member]
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense	1,093,986	1,083,876
Unallocated Claims [Member]
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense	$ 63,938	$ 50,860

Note 6 - Liability for Claims65

Note 6 - Liability for Claims Payable - Claims Incurred and Claims Paid (Details)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Liabilities for claims payable	$ 3,743,551	$ 3,253,346	$ 2,997,613	$ 2,219,725
Fully Insured Dental HMO [Member]
Claims incurred	113,553,473
Claims paid	110,967,846
Liabilities for claims payable	2,585,627	2,118,610
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims incurred	$ 36,177,921	36,174,429	36,055,249
Claim frequency	241,566
Claims paid	$ 36,177,921	36,172,452	34,002,553
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims incurred	$ 37,453,888	37,376,156
Claim frequency	248,459
Claims paid	$ 37,452,963	35,259,523
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims incurred	$ 39,921,664
Claim frequency	253,296
Claims paid	$ 37,336,962
Fully Insured Dental PPO [Member]
Claims incurred	42,432,118
Claims paid	41,338,132
Liabilities for claims payable	1,093,986	1,083,876
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims incurred	$ 12,615,686	12,613,896	12,625,528
Claim frequency	86,990
Claims paid	$ 12,615,686	12,612,769	$ 11,731,618
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims incurred	$ 14,352,688	14,449,265
Claim frequency	94,508
Claims paid	$ 14,337,446	$ 13,366,515
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims incurred	$ 15,463,744
Claim frequency	99,824
Claims paid	$ 14,385,000

Note 7 - Debt (Details Textual)

Note 7 - Debt (Details Textual)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Secured Debt	$ 1,148,000	$ 1,198,400
Mortgage Note With a Bank [Member]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	3.90%
Derivative, Term of Contract	10 years
Minimum Net Worth Required for Compliance	$ 3,500,000
Debt Service Ratio	1
Mortgage Note With a Bank [Member] | Estimate of Fair Value Measurement [Member]
Secured Debt	$ 1,148,000
Mortgage Note With a Bank [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.95%
Capital Lease Agreement With a Leasing Company [Member]
Minimum Net Worth Required for Compliance		2,500,000	$ 2,500,000
Sale Leaseback Transaction, Gross Proceeds, Financing Activities		347,000	516,000
Repayments of Debt and Capital Lease Obligations		$ 373,000	$ 552,000
Sale Leaseback Transaction Period		4 years	4 years

Note 7 - Debt - Principle Repay

Note 7 - Debt - Principle Repayments Under the Mortgage Loan Payable (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
2,017	$ 52,800
2,018	55,200
2,019	57,600
2,020	58,800
2021 and thereafter	923,600
Total mortgage payable	$ 1,148,000	$ 1,198,400

Note 7 - Debt - Future Payments

Note 7 - Debt - Future Payments Under Outstanding Capital Leases (Details)	Dec. 31, 2016USD ($)
2,017	$ 240,212
2,018	231,138
2,019	104,704
2,020	7,767
Total	583,821
Less imputed interest	(25,707)
Present value of minimum lease payments	$ 558,114

Note 8 - Derivative (Details Te

Note 8 - Derivative (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	$ 7,471	$ (8,687)	$ 33,504
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	$ 3,848	(4,475)	17,260
Interest Rate Swap [Member]
Derivative, Fixed Interest Rate	3.90%
Derivative, Term of Contract	10 years
Derivative, Notional Amount	$ 1,148,000	1,198,000
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	7,471	(8,687)	33,504
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	3,848	(4,475)	$ 17,260
Interest Rate Swap [Member] | Other Payables and Accruals [Member]
Derivative Liability	$ 7,000	$ 18,000
Mortgage Note With a Bank [Member]
Derivative, Term of Contract	10 years
Mortgage Note With a Bank [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.95%

Note 9 - Lines of Credit (Detai

Note 9 - Lines of Credit (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Working Capital Line Of Credit, One [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 500,000
Interest Expense, Debt	0	$ 0	$ 0
Long-term Line of Credit	$ 0	0
Working Capital Line Of Credit, One [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Working Capital Line Of Credit, Two [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,000,000
Interest Expense, Debt	0	0	$ 0
Long-term Line of Credit	$ 0	$ 0

Note 10 - Federal Income Taxe71

Note 10 - Federal Income Taxes (Details Textual) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Loss Carryforwards	$ 74,209	$ 86,226	$ 98,247

Note 10 - Federal Income Taxe72

Note 10 - Federal Income Taxes - Components of Provision (Benefit) for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current tax expense:
Federal	$ 1,520,374	$ 1,075,126	$ 1,020,061
State and local	32,578	25,922	19,716
Total current tax expense	1,552,952	1,101,048	1,039,777
Deferred tax benefit
Federal	(180,068)	(295,047)	(144,499)
State and local	(9,400)	(7,578)	(7,536)
Total deferred tax benefit	(189,468)	(302,625)	(152,035)
Total provision for income taxes	$ 1,363,484	$ 798,423	$ 887,742

Note 10 - Federal Income Taxe73

Note 10 - Federal Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Unearned premiums	$ 86,212	$ 113,961
Net operating loss	25,231	29,317
Recapitalization intangible	48,234	48,234
Accrued vacation	87,028	106,361
Accrued commissions	429,267	227,635
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation	1,281,799	1,117,602
Accrued professional fees	47,430	49,301
Unrealized loss on investments	30,774	65,904
Other, net	87,968	71,345
Gross deferred tax assets	2,123,943	1,829,660
Valuation Allowance	(48,234)	(48,234)
Gross deferred tax assets, net of valuation allowance	2,075,709	1,781,426
Deferred tax liabilities:
Deferred policy acquisition costs	163,923	101,213
Prepaid insurance	125,784	90,286
Property and equipment	160,033	137,350
Identifiable intangible assets	17,134	22,353
Gross deferred tax liabilities	466,874	351,202
Net deferred tax asset	$ 1,608,835	$ 1,430,224

Note 10 - Federal Income Taxe74

Note 10 - Federal Income Taxes - Reconciliation of Effective Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Provision computed at statutory rate	$ 1,139,903	$ 597,213	$ 757,831
Provision computed at statutory rate	34.00%	34.00%	34.00%
State and local taxes	$ 23,101	$ 9,309	$ 4,575
State and local taxes	0.70%	0.50%	0.20%
Nondeductible meals, entertainment and legal expense	$ 26,899	$ 23,156	$ 11,603
Nondeductible meals, entertainment and legal expense	0.80%	1.30%	0.50%
Nondeductible federal premium tax	$ 189,558	$ 168,745	$ 113,733
Nondeductible federal premium tax	5.70%	9.70%	5.10%
Other - net	$ (15,977)
Other - net	(0.50%)
Provision for income taxes	$ 1,363,484	$ 798,423	$ 887,742
Provision for income taxes	40.70%	45.50%	39.80%

Note 11 - Accounting for Unce75

Note 11 - Accounting for Uncertain Tax Positions (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Unrecognized Tax Benefits	$ 0	$ 0	$ 0

Note 12 - Retirement Plan (Deta

Note 12 - Retirement Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Contribution Plan, Employers Matching Contribution, Vesting Period	5 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 89,000	$ 83,000	$ 60,000

Note 13 - Accumulated Other C77

Note 13 - Accumulated Other Comprehensive Income - Changes in Unrealized Gains and Losses on Available-for-sale and Other Invested Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated unrealized gains, net on investments available for sale, beginning of period	$ (52,514)	$ 150,960	$ 29,970
Accumulated unrealized gains, net on investments available for sale, beginning of period	(17,852)	51,329	10,190
Accumulated unrealized gains, net on investments available for sale, beginning of period	(34,662)	99,631	19,780
Other comprehensive income (loss) before reclassification			120,990
Other comprehensive income (loss) before reclassification			41,139
Other comprehensive income (loss) before reclassification			79,851
Reclassification adjustment for realized investment (gains) losses, net included in realized gains on investments, net	19,433	(38,891)	19,596
Effect on other comprehensive income (loss)	32,441	(203,474)
Effect on other comprehensive income (loss)	11,030	(69,181)
Effect on other comprehensive income (loss)	21,411	(134,293)	79,851
Accumulated unrealized gains, net, on investments available for sale, end of period	(20,073)	(52,514)	150,960
Accumulated unrealized gains, net, on investments available for sale, end of period	(6,822)	(17,852)	51,329
Accumulated unrealized gains, net, on investments available for sale, end of period	(13,251)	(34,662)	99,631
Accumulated Unrealized Gains Net on Investments Available for Sale [Member]
Accumulated unrealized gains, net on investments available for sale, beginning of period	(34,498)	155,814	85,588
Accumulated unrealized gains, net on investments available for sale, beginning of period	(11,726)	52,980	29,101
Accumulated unrealized gains, net on investments available for sale, beginning of period	(22,772)	102,834	56,487
Other comprehensive income (loss) before reclassification	50,566	(249,238)	99,917
Other comprehensive income (loss) before reclassification	17,193	(84,741)	33,974
Other comprehensive income (loss) before reclassification	33,373	(164,497)	65,943
Reclassification adjustment for realized investment (gains) losses, net included in realized gains on investments, net	(29,444)	58,926	(29,691)
Reclassification adjustment for realized investment (gains) losses, net included in realized gains on investments, net	(10,011)	20,035	(10,095)
Reclassification adjustment for realized investment (gains) losses, net included in realized gains on investments, net	(19,433)	38,891	(19,596)
Effect on other comprehensive income (loss)	21,122	(190,312)	70,226
Effect on other comprehensive income (loss)	7,182	(64,706)	23,879
Effect on other comprehensive income (loss)	13,940	(125,606)	46,347
Accumulated unrealized gains, net, on investments available for sale, end of period	(13,376)	(34,498)	155,814
Accumulated unrealized gains, net, on investments available for sale, end of period	(4,544)	(11,726)	52,980
Accumulated unrealized gains, net, on investments available for sale, end of period	(8,832)	(22,772)	102,834
Change in unrealized gains (losses), net, on investments available for sale	21,122	(190,312)	70,226
Change in unrealized gains (losses), net, on investments available for sale	7,182	(64,706)	23,879
Change in unrealized gains (losses), net, on investments available for sale	13,940	(125,606)	46,347
Accumulated Unrealized Losses Net on Interest Rate Swaps [Member]
Accumulated unrealized gains, net on investments available for sale, beginning of period	(18,016)	(4,854)	(55,618)
Accumulated unrealized gains, net on investments available for sale, beginning of period	(6,126)	(1,651)	(18,911)
Accumulated unrealized gains, net on investments available for sale, beginning of period	(11,890)	(3,203)	(36,707)
Other comprehensive income (loss) before reclassification	11,319	(13,162)	50,764
Other comprehensive income (loss) before reclassification	3,848	(4,475)	17,260
Other comprehensive income (loss) before reclassification	7,471	(8,687)	33,504
Effect on other comprehensive income (loss)	11,319	(13,162)
Effect on other comprehensive income (loss)	3,848	(4,475)
Effect on other comprehensive income (loss)	7,471	(8,687)
Accumulated unrealized gains, net, on investments available for sale, end of period	(6,697)	(18,016)	(4,854)
Accumulated unrealized gains, net, on investments available for sale, end of period	(2,278)	(6,126)	(1,651)
Accumulated unrealized gains, net, on investments available for sale, end of period	(4,419)	(11,890)	(3,203)
Change in unrealized gains (losses), net, on investments available for sale	11,319	(13,162)	50,764
Change in unrealized gains (losses), net, on investments available for sale	3,848	(4,475)	17,260
Change in unrealized gains (losses), net, on investments available for sale	$ 7,471	$ (8,687)	$ 33,504

Note 14 - Lease Income (Details

Note 14 - Lease Income (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Leases, Income Statement, Lease Revenue	$ 52,000	$ 62,000	$ 62,000

Note 15 - Commitments and Con79

Note 15 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Leases, Rent Expense	$ 206,000	$ 168,000	$ 154,000

Note 15 - Commitments and Con80

Note 15 - Commitments and Contingencies - Future Approximate Minimum Annual Lease Payments under Non-Cancelable Operating Leases (Details)	Dec. 31, 2016USD ($)
2,017	$ 256,000
2,018	237,000
2,019	180,000
2,020	39,000
2,021	8,000
Total	$ 720,000

Note 16 - Segment Information81

Note 16 - Segment Information (Details Textual)	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Number of Reportable Segments									4
Gross Profit	$ 6,840,000	$ 6,422,000	$ 6,317,000	$ 5,515,000	$ 5,979,000	$ 5,597,000	$ 5,120,000	$ 4,881,000	$ 25,094,000	$ 21,577,000
Corporate, Non-Segment [Member]
Gross Profit									$ 25,094,000	$ 21,577,000	$ 20,240,000

Note 16 - Segment Information -

Note 16 - Segment Information - Reportable Segments (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Premium revenue	$ 26,186,000	$ 26,734,000	$ 26,112,000	$ 26,562,000	$ 24,536,000	$ 25,261,000	$ 24,263,000	$ 24,201,000	$ 105,594,134	$ 98,261,441	$ 91,936,578
Healthcare Services Expense									80,500,160	76,683,963	71,695,797
Total									25,094,000	21,577,000	20,240,000
Investment income									274,220	251,756	221,622
Realized gains (loss) on investments, net									75,849	(58,926)	29,691
Other income									51,920	62,304	62,304
Insurance expense									22,143,308	20,076,104	18,325,483
Income before income taxes	1,003,000	$ 1,157,000	$ 696,000	$ 497,000	641,000	$ 632,000	$ 150,000	$ 333,000	3,352,655	1,756,508	2,228,915
Total assets-corporate	$ 78,081,807				$ 60,343,552				78,081,807	60,343,552
Fully Insured Dental HMO [Member]
Premium revenue									53,393,000	49,458,000	47,948,000
Healthcare Services Expense									39,995,000	37,346,000	35,995,000
Total									13,398,000	12,112,000	11,953,000
Fully Insured Dental PPO [Member]
Premium revenue									22,363,000	19,198,000	16,459,000
Healthcare Services Expense									15,391,000	14,384,000	12,661,000
Total									6,972,000	4,814,000	3,798,000
Self-insured Dental [Member]
Premium revenue									29,067,000	28,922,000	26,905,000
Healthcare Services Expense									25,114,000	24,954,000	23,040,000
Total									3,953,000	3,968,000	3,865,000
Corporate and Other [Member]
Premium revenue									771,000	683,000	624,000
Healthcare Services Expense
Total									$ 771,000	$ 683,000	$ 624,000

Note 17 - Related Parties (Deta

Note 17 - Related Parties (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims	$ 55,385,825	$ 51,729,603	$ 48,655,927
Liability for Claims and Claims Adjustment Expense	3,743,551	3,253,346	2,997,613	$ 2,219,725
Noninterest Expense Directors Fees	201,000	191,000	191,000
Shareholders [Member]
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims	38,256,000	38,248,000	$ 36,902,000
Liability for Claims and Claims Adjustment Expense	$ 1,779,000	$ 1,631,000

Note 18 - Fair Value Measurem84

Note 18 - Fair Value Measurements (Details Textual) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Assets, Fair Value Disclosure, Nonrecurring		$ 0	$ 0
Liabilities, Fair Value Disclosure, Nonrecurring		0	0
Assets, Fair Value Disclosure	[1]	11,917	10,129
Financial and Nonfinancial Liabilities, Fair Value Disclosure		7	18
Fair Value, Inputs, Level 3 [Member]
Assets, Fair Value Disclosure		0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure		$ 0	$ 0
[1]	Included in other assets

Note 18 - Fair Value Measurem85

Note 18 - Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Assets, Fair Value Disclosure	[1]	$ 11,917	$ 10,129
Financial and Nonfinancial Liabilities, Fair Value Disclosure		7	18
Interest Rate Swap [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	[2]	7	18
Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure	[1]	9,190	8,984
Financial and Nonfinancial Liabilities, Fair Value Disclosure		7	18
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	[2]	7	18
Fair Value, Inputs, Level 1 [Member]
Assets, Fair Value Disclosure	[1]	2,727	1,145
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member]
Assets, Fair Value Disclosure		805	887
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		805	887
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]
Assets, Fair Value Disclosure		7,363	7,144
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		7,363	7,144
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member]
Assets, Fair Value Disclosure		657	678
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		657	678
Short-term Investments [Member] | Money Market Funds [Member]
Assets, Fair Value Disclosure		223	249
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets, Fair Value Disclosure		223	249
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member]
Assets, Fair Value Disclosure		290	200
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		290	200
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]
Assets, Fair Value Disclosure	[3]	729	645
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Assets, Fair Value Disclosure	[3]	729	645
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Assets, Fair Value Disclosure	[1]	1,775	251
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Assets, Fair Value Disclosure	[1]	1,775	251
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member]
Assets, Fair Value Disclosure	[1]	75	75
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure	[1]	$ 75	$ 75
[1]	Included in other assets
[2]	Included in other payables and accruals
[3]	Included as a trading security in other assets

Note 19 - Redeemable Shares, 86

Note 19 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010
Common Stock, Value, Subscriptions	$ 1,110	$ 1,012
Common Stock, Dividends, Per Share, Declared	$ 40.47	$ 39.86	$ 35.77
Preferred Stock, Shares Authorized	100,000
Dividends	$ (510,413)	$ (481,089)	$ (425,327)
Dental Care Plus Inc. [Member]
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
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval	1,227,000
Statutory Accounting Practices, Statutory Net Income Amount	1,653,000	710,000	1,156,000
Statutory Accounting Practices, Statutory Capital and Surplus, Balance	$ 12,271,000	$ 10,454,000
Common Class C [Member]
Class of Stock, Percentage of Voting Common Shares	40.00%
Class D Redeemable Common Shares [Member]
Common Stock, Shares Authorized	100,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Institutional Preferred Shares 2010 Series [Member]
Preferred Stock, Dividend Rate, Percentage	5.00%
Dividends	$ 69,000	$ 135,000	$ 128,000
Institutional Preferred Shares 2010 Series [Member] | Investor [Member]
Preferred Stock, Shares Issued				1,000	1,000	300
Share Price				$ 1,000	$ 1,000	$ 1,000
Provider Preferred - 2009 Series [Member]
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Preferred Stock, Dividend Rate, Percentage	5.00%

Note 20 - Quarterly Data (Una87

Note 20 - Quarterly Data (Unaudited) - Unaudited Quarterly Results of Operations (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Premium revenue	$ 26,186,000	$ 26,734,000	$ 26,112,000	$ 26,562,000	$ 24,536,000	$ 25,261,000	$ 24,263,000	$ 24,201,000	$ 105,594,134	$ 98,261,441	$ 91,936,578
Gross Profit	6,840,000	6,422,000	6,317,000	5,515,000	5,979,000	5,597,000	5,120,000	4,881,000	25,094,000	21,577,000
Income before income taxes	$ 1,003,000	$ 1,157,000	$ 696,000	$ 497,000	$ 641,000	$ 632,000	$ 150,000	$ 333,000	$ 3,352,655	$ 1,756,508	$ 2,228,915

Note 21 - Subsequent Events (De

Note 21 - Subsequent Events (Details Textual) - $ / shares	Feb. 08, 2017	Feb. 29, 2016	Feb. 28, 2015
Dividends Payable, Amount Per Share		$ 40.47	$ 39.86
Subsequent Event [Member] | Class A Redeemable Common Shares [Member]
Dividends Payable, Amount Per Share	$ 42.50
Subsequent Event [Member] | Class B Redeemable Common Shares [Member]
Dividends Payable, Amount Per Share	42.50
Subsequent Event [Member] | Class C Redeemable Common Shares [Member]
Dividends Payable, Amount Per Share	$ 42.50

Schedule I - Summary of Inves89

Schedule I - Summary of Investments - Other Than Investments in Related Parties (Details) $ in Thousands	Dec. 31, 2016USD ($)
Amortized Cost	$ 9,338
Fair Value	9,338
Balance Sheet	9,338
Other Corporate Bonds [Member]
Amortized Cost	8,025
Fair Value	8,020
Balance Sheet	8,020
Certificates of Deposit [Member]
Amortized Cost	1,090
Fair Value	1,095
Balance Sheet	1,095
Fixed Maturities [Member]
Amortized Cost	9,115
Fair Value	9,115
Balance Sheet	9,115
Money Market Funds [Member]
Amortized Cost	223
Fair Value	223
Balance Sheet	$ 223

Schedule II - Condensed Finan90

Schedule II - Condensed Financial Information of Registrant (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2014
Income Taxes Paid, Net	$ 1,429,000	$ 963,000	$ 1,270,000
Parent Company [Member]
Advances Paid to Subsidiaries	500,000
Parent Company [Member] | Dental Care Plus Inc. [Member]
Advances Paid to Subsidiaries	500,000	0	0
Adenta, Inc. [Member]
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	200,000	0	$ 150,000
Parent [Member]
Dental Benefit Expense	$ 134,000	$ 119,000		$ 107,000

Schedule II - Condensed Finan91

Schedule II - Condensed Financial Information of Registrant - Condensed Balance Sheets (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Fixed maturities	$ 8,824,420	$ 8,708,799
Short-term investments	512,989	449,457
Total investments	9,337,409	9,158,256
CASH AND CASH EQUIVALENTS	11,221,951	11,657,287	$ 9,189,994	$ 8,105,859
ACCRUED INVESTMENT INCOME	78,662	75,257
PROPERTY	2,756,999	2,700,909
OTHER ASSETS	4,872,499	2,998,073
TOTAL ASSETS	78,081,807	60,343,552
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
OTHER PAYABLES AND ACCRUALS	7,334,165	5,565,495
MORTGAGE LOAN PAYABLE	1,148,000	1,198,400
DEFERRED COMPENSATION	4,051,078	3,287,065
TOTAL LIABILITIES	63,789,517	46,804,879
COMMITMENTS AND CONTINGENCIES
REDEEMABLE SHARES:
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	78,081,807	60,343,552
Class A Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	561,439	522,045
Class B Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	9,546,686	8,237,390
Class C Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	4,184,165	2,028,490
Class D Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares
Institutional Preferred Shares 2010 Series [Member]
REDEEMABLE SHARES:
Redeemable shares		420,515
Institutional Preferred Shares 2012 Series [Member]
REDEEMABLE SHARES:
Redeemable shares		1,213,791
Institutional Preferred Shares 2013 Series [Member]
REDEEMABLE SHARES:
Redeemable shares		1,116,442
Provider Preferred - 2009 Series [Member]
REDEEMABLE SHARES:
Redeemable shares
Parent Company [Member]
ASSETS
Fixed maturities	1,454,893	1,374,412
Short-term investments		41,747
Total investments	1,454,893	1,416,159
CASH AND CASH EQUIVALENTS	2,282,239	3,036,037	1,831,520	$ 1,375,743
ACCRUED INVESTMENT INCOME	14,273	15,927
INTERCOMPANY RECEIVABLES	279,567	272,089
INTERCOMPANY NOTE RECEIVABLE	230,000	230,000
PROPERTY	1,647,158	1,754,962
INVESTMENT IN SUBSIDIARIES	13,294,165	11,054,315	$ 10,269,275
DEFERRED INCOME TAX	1,592,103	1,313,396
OTHER ASSETS	1,167,343	976,139
TOTAL ASSETS	21,961,741	20,069,024
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
OTHER PAYABLES AND ACCRUALS	2,470,373	2,044,886
MORTGAGE LOAN PAYABLE	1,148,000	1,198,400
DEFERRED COMPENSATION	4,051,078	3,287,065
TOTAL LIABILITIES	7,669,451	6,530,351
COMMITMENTS AND CONTINGENCIES
REDEEMABLE SHARES:
Redeemable shares	14,292,290	13,538,673
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	21,961,741	20,069,024
Parent Company [Member] | Class A Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	561,439	522,045
Parent Company [Member] | Class B Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	9,546,686	8,237,390
Parent Company [Member] | Class C Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	4,184,165	2,028,490
Parent Company [Member] | Class D Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares
Parent Company [Member] | Institutional Preferred Shares 2010 Series [Member]
REDEEMABLE SHARES:
Redeemable shares		420,515
Parent Company [Member] | Institutional Preferred Shares 2012 Series [Member]
REDEEMABLE SHARES:
Redeemable shares		1,213,791
Parent Company [Member] | Institutional Preferred Shares 2013 Series [Member]
REDEEMABLE SHARES:
Redeemable shares		1,116,442
Parent Company [Member] | Provider Preferred - 2009 Series [Member]
REDEEMABLE SHARES:
Redeemable shares

Schedule II - Condensed Finan92

Schedule II - Condensed Financial Information of Registrant - Condensed Balance Sheets (Details) (Parentheticals) - $ / shares $ / shares in Thousands	Dec. 31, 2016	Dec. 31, 2015
Class A Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	7,500	7,500
Redeemable shares, outstanding (in shares)	506	516
Redeemable shares, issued (in shares)	506	516
Class B Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	120,000	120,000
Redeemable shares, outstanding (in shares)	8,604	8,142
Redeemable shares, issued (in shares)	8,604	8,142
Class C Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	80,000	80,000
Redeemable shares, outstanding (in shares)	3,771	2,005
Redeemable shares, issued (in shares)	3,771	2,005
Institutional Preferred Shares 2010 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	300	300
Redeemable shares, outstanding (in shares)	0	300
Redeemable shares, issued (in shares)	0	300
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Institutional Preferred Shares 2012 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	1,000	1,000
Redeemable shares, outstanding (in shares)	0	1,000
Redeemable shares, issued (in shares)	0	1,000
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Institutional Preferred Shares 2013 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	1,000	1,000
Redeemable shares, outstanding (in shares)	0	1,000
Redeemable shares, issued (in shares)	0	1,000
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Parent Company [Member] | Class A Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	7,500	7,500
Redeemable shares, outstanding (in shares)	506	516
Redeemable shares, issued (in shares)	506	516
Parent Company [Member] | Class B Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	120,000,000	120,000,000
Redeemable shares, outstanding (in shares)	8,604	8,142
Redeemable shares, issued (in shares)	8,604	8,142
Parent Company [Member] | Class C Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	80,000	80,000
Redeemable shares, outstanding (in shares)	3,771	2,005
Redeemable shares, issued (in shares)	3,771	2,005
Parent Company [Member] | Institutional Preferred Shares 2010 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	300	300
Redeemable shares, outstanding (in shares)	0	0
Redeemable shares, issued (in shares)	0	0
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Parent Company [Member] | Institutional Preferred Shares 2012 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	1,000	1,000
Redeemable shares, outstanding (in shares)	0	0
Redeemable shares, issued (in shares)	0	0
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Parent Company [Member] | Institutional Preferred Shares 2013 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	1,000	1,000
Redeemable shares, outstanding (in shares)	0	0
Redeemable shares, issued (in shares)	0	0
Redeemable shares, cumulative dividend rate	5.00%	5.00%

Schedule II - Condensed Finan93

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Comprehensive Income (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUES
Investment income									$ 274,220	$ 251,756	$ 221,622
Realized gains (losses) on investments, net									75,849	(58,926)	29,691
Total revenues									105,996,123	98,516,575	92,250,195
Insurance expense:
Salaries and benefits expense									9,022,484	7,766,987	7,249,590
Other insurance expense									7,582,136	6,888,760	5,952,103
Total expenses									102,643,468	96,760,067	90,021,280
INCOME BEFORE INCOME TAX	$ 1,003,000	$ 1,157,000	$ 696,000	$ 497,000	$ 641,000	$ 632,000	$ 150,000	$ 333,000	3,352,655	1,756,508	2,228,915
PROVISION (BENEFIT) FOR INCOME TAX:
Current									1,552,952	1,101,048	1,039,777
Deferred									(189,468)	(302,625)	(152,035)
INCOME TAX EXPENSE									1,363,484	798,423	887,742
Net income									1,989,171	958,085	1,341,173
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Change in the fair value of investments, net of income tax of $17,193, ($84,741), and $33,974, respectively									33,373	(164,497)	65,943
Total other comprehensive income held by subsidaries									21,411	(134,293)	79,851
Reclassification adjustment for losses									19,433	(38,891)	19,596
Parent Company [Member]
REVENUES
Management fees from subsidiaries									13,358,327	12,156,360	11,486,781
Investment income									61,486	58,814	33,528
Realized gains (losses) on investments, net									771	(85,104)
Administrative fees									939,849	881,507	798,900
Total revenues									14,360,433	13,011,577	12,319,209
Insurance expense:
Salaries and benefits expense									9,151,483	7,886,437	7,356,679
Other insurance expense									5,161,794	4,962,068	4,470,223
Total expenses									14,313,277	12,848,505	11,826,902
INCOME BEFORE INCOME TAX									47,156	163,072	492,307
PROVISION (BENEFIT) FOR INCOME TAX:
Current									347,948	323,078	428,152
Deferred									(310,054)	(244,242)	(246,426)
INCOME TAX EXPENSE									37,894	78,836	181,726
Income before undistributed income of subsidiaries									9,262	84,236	310,581
Undistributed income of subsidiaries	$ 1,979,909				$ 873,849				1,979,909	873,849	1,030,592
Net income									1,989,171	958,085	1,341,173
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Change in the fair value of investments, net of income tax of $17,193, ($84,741), and $33,974, respectively									9,491	(71,531)	74,832
Reclassification adjustment for gains included in undistributed income									(49,551)	(17,278)	(19,596)
Total other comprehensive income held by subsidaries									(40,060)	(88,809)	55,236
Change in the fair value of interest rate swap									7,471	(8,687)	(8,889)
Change in the fair value of investments									23,882	(92,966)	33,504
Reclassification adjustment for losses									30,118	56,169
TOTAL COMPREHENSIVE INCOME									$ 2,010,582	$ 823,792	$ 1,421,024

Schedule II - Condensed Finan94

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,989,171	$ 958,085	$ 1,341,173
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	504,302	484,438	335,230
Realized (gains) losses on investments, net	(75,849)	58,926	(29,691)
Deferred	(189,468)	(302,625)	(152,035)
Deferred compensation	994,708	747,825	959,380
Effects of changes in operating assets and liabilities:
Accrued investment income	(3,405)	(5,795)	(16,175)
Other assets	(138,296)	(167,554)	(104,083)
Other payables and accruals	1,847,987	97,946	109,840
Net cash provided by operating activities	3,682,330	2,994,040	2,556,959
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(5,335,774)	(4,955,458)	(2,629,082)
Acquisition of property and equipment	(549,083)	(471,904)	(530,245)
Investment, other	0	(2,000)	(5,000)
Net cash (used in) provided by investing activities	(2,209,107)	(1,344,374)	(845,330)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repurchase of redeemable common shares	(275,773)	(223,176)	(361,721)
Repurchase of redeemable preferred shares	(2,805,064)	0
Redeemable shares issued	2,280,066	1,932,356	330,535
Extinguishment cost of redeemable preferred shares	(118,800)	0
Issuance cost of redeemable shares	(116,833)	(112,419)
Dividends paid	(510,413)	(481,089)	(425,327)
Net cash (used in) provided by financing activities	(1,908,559)	817,627	(627,494)
(DECREASE) INCREASE IN CASH	(435,336)	2,467,293	1,084,135
CASH AND CASH EQUIVALENTS—Beginning of year	11,657,287	9,189,994	8,105,859
CASH AND CASH EQUIVALENTS—End of year	11,221,951	11,657,287	9,189,994
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	70,000	68,000	59,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	25,443	84,618	82,518
Redeemable common shares issued in lieu of cash payment of deferred compensation	230,695	227,209	255,714
Deferred restricted shares units issued in lieu of cash dividend	101,840	64,564	40,712
Parent Company [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	1,989,171	958,085	1,341,173
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	108,917	107,521	116,194
Realized (gains) losses on investments, net	(771)	85,104
Undistributed income of subsidiaries	(1,979,910)	(873,849)	(1,030,592)
Deferred	(310,054)	(244,242)	(246,426)
Deferred compensation	994,708	747,825	959,380
Effects of changes in operating assets and liabilities:
Accrued investment income	1,654	(4,762)	(6,816)
Intercompany accounts receivables	(7,478)	299,916	(198,176)
Other assets	(143,868)	(183,671)	(89,141)
Other payables and accruals	495,981	(112,467)	56,994
Net cash provided by operating activities	1,148,351	779,460	902,590
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(834,738)	(1,188,956)	(822,222)
Sale and maturities of investments	829,806	559,715	794,972
Acquisition of property and equipment		(10,174)	(61,250)
Investment in subsidiary	(500,000)
Subsidiary dividends	200,000		150,000
Investment, other		(2,000)	(5,000)
Net cash (used in) provided by investing activities	(304,932)	(641,415)	56,500
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(50,400)	(49,200)	(46,800)
Repurchase of redeemable common shares	(275,773)	(223,176)	(361,721)
Repurchase of redeemable preferred shares	(2,805,064)
Redeemable shares issued	2,280,066	1,932,356	330,535
Extinguishment cost of redeemable preferred shares	(118,800)
Issuance cost of redeemable shares	(116,833)	(112,419)
Dividends paid	(510,413)	(481,089)	(425,327)
Net cash (used in) provided by financing activities	(1,597,217)	1,066,472	(503,313)
(DECREASE) INCREASE IN CASH	(753,798)	1,204,517	455,777
CASH AND CASH EQUIVALENTS—Beginning of year	3,036,037	1,831,520	1,375,743
CASH AND CASH EQUIVALENTS—End of year	2,282,239	3,036,037	1,831,520
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	46,500	48,300	47,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	25,443	84,618	82,518
Redeemable common shares issued in lieu of cash payment of deferred compensation	230,695	227,209	255,714
Deferred restricted shares units issued in lieu of cash dividend	$ 101,840	$ 64,564	$ 40,712

Schedule II - Condensed Finan95

Schedule II - Condensed Financial Information of Registrant - Reconciliation of Investment in Subsidiaries (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effect on other comprehensive income (loss)	$ 21,411	$ (134,293)	$ 79,851
Parent Company [Member]
Investment in Subsidiaries	11,054,315	10,269,275
Undistributed income of subsidiaries	1,979,910	873,849	1,030,592
Effect on other comprehensive income (loss)	(40,060)	(88,809)	55,236
Dividends from subsidiaries	(200,000)		(150,000)
Advances Paid to Subsidiaries	500,000
Increase in Investment in Subsidiary	2,239,850	785,040
Investment in Subsidiaries	$ 13,294,165	$ 11,054,315	$ 10,269,275

Schedule III - Supplementary 96

Schedule III - Supplementary Insurance Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Deferred policy acquisition cost	[1]	$ 3,109	$ 2,013	$ 2,050
Claims payable	[1]	3,744	3,253	2,998
Unearned premium	[1]	46,955	32,631	32,637
Other policy claims and benefits payable	[1]	4,299	3,271	3,229
Premium revenues		105,594	98,261	91,936
Investment income	[1]	274	252	222
Future policy benefits, losses, claims and expense losses		80,500	76,684	71,696
Amortization of deferred policy acquisition cost	[1]	4,780	4,396	4,129
Other operating expense	[1]	17,363	15,680	14,196
Fully-insured dental	[1]	90,488	68,057	62,151
Fully-insured Dental HMO/Indemnity [Member]
Premium revenues		53,393	49,458	47,948
Future policy benefits, losses, claims and expense losses		39,995	37,346	35,995
Fully Insured Dental PPO [Member]
Premium revenues		22,363	19,198	16,459
Future policy benefits, losses, claims and expense losses		15,391	14,384	12,661
Self-insured Dental [Member]
Premium revenues		29,067	28,922	26,905
Future policy benefits, losses, claims and expense losses		25,114	24,954	23,040
Corporate and Other [Member]
Premium revenues		$ 771	$ 683	$ 624
[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) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gross earned premium amounts									$ 105,594,000	$ 98,261,000	$ 91,936,000
Assumed amounts from other companies
Premium revenue	$ 26,186,000	$ 26,734,000	$ 26,112,000	$ 26,562,000	$ 24,536,000	$ 25,261,000	$ 24,263,000	$ 24,201,000	105,594,134	98,261,441	91,936,578
Fully-insured Dental HMO/Indemnity [Member]
Gross earned premium amounts									53,393,000	49,458,000	47,948,000
Premium revenue									53,393,000	49,458,000	47,948,000
Fully Insured Dental PPO [Member]
Gross earned premium amounts									22,363,000	19,198,000	16,459,000
Premium revenue									22,363,000	19,198,000	16,459,000
Self-insured Dental [Member]
Gross earned premium amounts									29,067,000	28,922,000	26,905,000
Premium revenue									29,067,000	28,922,000	26,905,000
Corporate and Other [Member]
Gross earned premium amounts									771,000	683,000	624,000
Premium revenue									$ 771,000	$ 683,000	$ 624,000

Schedule V - Valuation and Qu98

Schedule V - Valuation and Qualifying Accounts (Details) - Allowance for Trade Receivables [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Balance	$ 14,715	$ 13,488	$ 7,686
Charged to costs and expenses	99,084	72,482	37,225
Deductions	72,707	71,255	31,423
Balance	$ 41,092	$ 14,715	$ 13,488