DCP Holding 10-Q 12 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2017shares
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
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Class A Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	503
Class B Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	8,550
Class C Redeemable Common Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	3,771

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
ASSETS
Fixed maturities, available for sale at fair value, amortized cost of $8,984,000 and $8,825,000 at March 31, 2017 and December 31, 2016, respectively	$ 8,993,636	$ 8,824,420
Short-term investments, available for sale at fair value, cost of $318,000 and $513,000 at March 31, 2017 and December 31, 2016, respectively	317,804	512,989
Total investments	9,311,440	9,337,409
CASH AND CASH EQUIVALENTS	10,269,724	11,221,951
ACCRUED INVESTMENT INCOME	77,412	78,662
ACCOUNTS RECEIVABLE, including uncollected premiums of $1,161,189 and $1,018,391, net of allowance of $31,410 and $41,092 at March 31, 2017 and December 31, 2016, respectively	62,976,008	46,705,170
DEFERRED ACQUISITION COSTS	4,209,504	3,109,117
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $3,515,260 and $3,531,436 at March 31, 2017 and December 31, 2016, respectively	2,994,734	2,756,999
OTHER ASSETS	4,882,707	4,872,499
TOTAL ASSETS	94,721,529	78,081,807
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
CLAIMS PAYABLE	3,725,134	3,743,551
UNEARNED PREMIUM REVENUE	63,907,017	46,954,609
OTHER PAYABLES AND ACCRUALS	7,433,106	7,334,165
MORTGAGE LOAN PAYABLE	1,134,800	1,148,000
CAPITAL LEASE OBLIGATIONS	495,841	558,114
DEFERRED COMPENSATION	4,118,386	4,051,078
TOTAL LIABILITIES	80,814,284	63,789,517
COMMITMENTS AND CONTINGENCIES
REDEEMABLE PREFERRED AND COMMON SHARES:
Total redeemable preferred and common shares	13,907,245	14,292,290
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none outstanding
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	94,721,529	78,081,807
Class A Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	545,488	561,439
Class B Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	9,272,220	9,546,686
Class C Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	$ 4,089,537	$ 4,184,165

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands	Mar. 31, 2017	Dec. 31, 2016
Fixed maturities, available for sale at fair value, amortized cost	$ 8,984,000	$ 8,825,000
Short-term investments, available for sale at fair value, amortized cost	318,000	513,000
Accounts receivable, uncollected premiums	1,161,189	1,018,391
Accounts receivable, allowance	31,410	41,092
Depreciation and amortization, property and equipment	$ 3,515,260	$ 3,531,436
Preferred shares, no par value (in dollars per share)	$ 0	$ 0
Preferred shares, authorized (in shares)	92,700	92,700
Preferred shares, issued (in shares)	0	0
Preferred shares, outstanding (in shares)	0	0
Class A Redeemable Common Shares [Member]
Redeemable shares, authorized (in shares)	7,500	7,500
Redeemable shares, issued (in shares)	503	506
Redeemable shares, outstanding (in shares)	503	506
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)	8,550	8,604
Redeemable shares, outstanding (in shares)	8,550	8,604
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	3,771
Redeemable shares, outstanding (in shares)	3,771	3,771
Redeemable shares, par value (in dollars per share)	$ 0	$ 0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
REVENUES
Premium revenue	$ 27,097,654	$ 26,562,482
Investment income	65,325	68,160
Realized gains (loss) on investments, net	69,587	(52,239)
Other income		15,576
Total revenues	27,232,566	26,593,979
EXPENSES
Healthcare services expense	21,424,675	21,047,113
Insurance expense:
Salaries and benefits expense	2,312,061	2,255,884
Commission expenses and other acquisition costs	1,282,980	1,024,860
Other insurance expense	1,973,604	1,769,067
Total insurance expense	5,568,645	5,049,811
Total expenses	26,993,320	26,096,924
INCOME BEFORE INCOME TAX	239,246	497,055
INCOME TAX EXPENSE	85,399	215,569
NET INCOME	153,847	281,486
OTHER COMPREHENSIVE INCOME (LOSS)
Change in the fair value of interest rate swap, net of income tax (benefit) of $1,894 and ($11,231), respectively	3,677	(21,800)
Change in the fair value of investments, net of income tax of $13,841 and $57,294, respectively	26,869	111,218
Reclassification adjustment for realized (gains) losses included in net income, net of income tax expense (benefit) of ($9,933) and $17,761, respectively	(19,282)	34,478
Total other comprehensive income	11,264	123,896
TOTAL COMPREHENSIVE INCOME	$ 165,111	$ 405,382

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Interest rate swap, tax expense (benefit)	$ 1,894	$ (11,231)
Investments, tax expense (benefit)	13,841	57,294
Reclassification adjustment for gains included in net income, expense (benefit)	$ (9,933)	$ 17,761

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 153,847	$ 281,486
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	129,591	123,504
Realized (gain) loss on investments, net	(69,587)	52,239
Increase (Decrease) in Deferred Compensation	127,224	96,589
Effects of changes in operating assets and liabilities:
Accrued investment income	1,250	8,180
Accounts receivable	(16,270,838)	(35,854,197)
Deferred acquisition costs	(1,100,387)	(2,380,789)
Other assets	21,807	(623,738)
Claims payable	(18,417)	321,013
Unearned premium revenue	16,952,408	36,827,641
Other payables and accruals	65,520	1,637,381
Net cash (used in) provided by operating activities	(7,582)	489,309
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(1,483,220)	(1,057,048)
Sales of investments	1,344,736	847,736
Maturities of investments	200,000	200,000
Acquisition of property and equipment	(359,609)	(25,911)
Net cash used in investing activities	(298,093)	(35,223)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(13,200)	(12,600)
Payments on capital lease	(62,273)	(73,916)
Repurchase of redeemable common shares	(23,636)	(72,138)
Redeemable shares issued		289,784
Issuance cost of redeemable shares		(14,955)
Dividends paid	(547,443)	(476,033)
Net cash used in financing activities	(646,552)	(359,858)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(952,227)	94,228
CASH AND CASH EQUIVALENTS—Beginning of period	11,221,951	11,657,287
CASH AND CASH EQUIVALENTS—End of period	10,269,724	11,751,515
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	16,000	18,000
Cash paid for income taxes		650,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	64,435	84,508
Deferred restricted shares in lieu of cash dividend	$ 114,672	$ 101,840

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. BASIS OF PRESENTATION DCP Holding Company (the “Company”) is the parent holding company of three one 2016 10 December 31, 2016 March 24, 2017. may three March 31, 2017 may December 31, 2017. The accounting policies of the Company conform 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. Actual results could differ from those estimates.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The interim condensed consolidated financial statements have been prepared in accordance with the accounting policies described in the notes to the Company’s consolidated financial statements for the year ended December 31, 2016. Premium Revenue — Fully-Insured thirty $63,907,000 $46,955,000 March 31, 2017 December 31, 2016, $61,815,000 $45,687,000 March 31, 2017 December 31, 2016, $2,092,000 $1,268,000 March 31, 2017 December 31, 2016, March 31, 2017 December 31, 2016, no Self-Insured Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis and included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. ASO fees also include the administrative fees the Company earns relative to the dental indemnity and vision products that are underwritten by third Healthcare Services Expense Investments Deferred Acquisition Costs— $2,329,000 $3,557,000 $1,228,000 $1,176,000 three March 31, 2017 2016, Claims Payable— may New Accounting Guidance May 2014, 2014 09, Revenue from Contracts with Customers 2014 09 2014 09 December 15, 2017. 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 12 2016 02 December 15, 2018. may In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 2016 13 December 15, 2019. In March 2017, 2017 08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310 20) 2017 08 2017 08 December 15, 2018.

Note 3 - Investments

Note 3 - Investments	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	3. INVESTMENTS The Company owned certificates of deposit insured by the Federal Deposit Insurance Corporation (“FDIC”) with an amortized cost of $1,140,000 $1,090,000 March 31, 2017 December 31, 2016, $178,000 $223,000 March 31, 2017 December 31, 2016, $7,984,000 $8,025,000 March 31, 2017 December 31, 2016, The Company owned corporate bonds at March 31, 2017, March 31, 2017, $7,991,000, $7,271,000 $720,000 3.09% March 31, 2017. 5.21 March 31, 2017. At March 31, 2017 December 31, 2016, Available-for-Sale Amortized Fair % of Total March 31, 2017 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 140,000 $ 140,210 1.5 % Years 1-5 5,932,799 5,948,956 65.2 % Years 5-10 2,762,391 2,757,060 30.2 % Due after ten years 288,990 287,620 3.1 % Total $ 9,124,180 $ 9,133,846 100.0 % 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 % Investments classified at March 31, 2017 December 31, 2016 Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair March 31, 2017 Cost Gain Loss Value Money market fund $ 177,594 $ 177,594 Certificates of deposit, short term 140,000 $ 210 140,210 Certificates of deposit, fixed maturities 1,000,000 3,256 $ (598 ) 1,002,658 Corporate bonds, fixed maturities 7,984,180 73,591 (66,793 ) 7,990,978 Total investments $ 9,301,774 $ 77,057 $ (67,391 ) $ 9,311,440 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 Unrealized losses on investments at March 31, 2017 December 31, 2016 no one March 31, 2017 December 31, 2016.

Note 4 - Deferred Compensation

Note 4 - Deferred Compensation Plan	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	4. DEFERRED COMPENSATION PLAN In accordance with the 2006 2017, 216 99 $107,000 $87,000 three March 31, 2017 2016, $19,000 $20,000 three March 31, 2017 2016, In February 2017 2016, $42.50 $40.47 $115,000 $102,000 February 2017 February 2016, At March 31, 2017 December 31, 2016, $4,118,000 $4,051,000,

Note 5 - Liability for Claims P

Note 5 - Liability for Claims Payable	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Liability for Claims Payable [Text Block]	5. LIABILITY FOR CLAIMS PAYABLE Activity in the liability for claims payable for members is summarized as follows: Three months ended Three months ended March 31, 2017 March 31, 2016 Balance—January 1 $ 3,743,551 $ 3,253,346 Net incurred claims related to: Current year 14,991,258 14,579,084 Prior years (101,529 ) (62,737 ) Net incurred claims 14,889,729 14,516,347 Net paid claims related to: Current year 11,584,529 11,281,875 Prior years 3,323,617 2,913,459 Net paid claims 14,908,146 14,195,334 Balance—March 31 $ 3,725,134 $ 3,574,359

Note 6 - Federal Income Taxes

Note 6 - Federal Income Taxes	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. FEDERAL INCOME TAXES The Company calculates its year to date income tax provision by applying the estimated annual effective tax rate for the year to pretax income. The effective tax for the three March 31, 2017 35.7% $85,000. three March 31, 2016 43.4% $216,000. 2017 Tax years subsequent to 2013 2012

Note 7 - Accumulated Other Comp

Note 7 - Accumulated Other Comprehensive Income	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	7. ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated other comprehensive income includes changes in unrealized gains and losses on available for sale and other invested assets as follows: Three months ended Three months ended March 31, 2017 March 31, 2016 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized loss, net, on investments available for sale, beginning of period $ (13,376 ) $ (4,544 ) $ (8,832 ) $ (34,498 ) $ (11,726 ) $ (22,772 ) Other comprehensive income before reclassification 40,710 13,841 26,869 168,512 57,294 111,218 Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, net (29,215 ) (9,933 ) (19,282 ) 52,239 17,761 34,478 Effect on other comprehensive income 11,495 3,908 7,587 220,751 75,055 145,696 Accumulated unrealized (loss) gains, net, on investments available for sale, end of period $ (1,881 ) $ (636 ) $ (1,245 ) $ 186,253 $ 63,329 $ 122,924 Accumulated unrealized losses, net, on interest rate swap, beginning of period $ (6,697 ) $ (2,278 ) $ (4,419 ) $ (18,016 ) $ (6,126 ) $ (11,890 ) Other comprehensive income (loss) before reclassification 5,571 1,894 3,677 (33,031 ) (11,231 ) (21,800 ) Effect on other comprehensive income (loss) 5,571 1,894 3,677 (33,031 ) (11,231 ) (21,800 ) Accumulated unrealized losses, net, on interest rate swap, end of period $ (1,126 ) $ (384 ) $ (742 ) $ (51,047 ) $ (17,357 ) $ (33,690 ) Accumulated other comprehensive loss, beginning of period $ (20,073 ) $ (6,822 ) $ (13,251 ) $ (52,514 ) $ (17,852 ) $ (34,662 ) Change in unrealized gains, net, on investments available for sale 11,495 3,908 7,587 220,751 75,055 145,696 Change in unrealized gains (losses), net, on interest rate swap 5,571 1,894 3,677 (33,031 ) (11,231 ) (21,800 ) Effect on other comprehensive income 17,066 5,802 11,264 187,720 63,824 123,896 Accumulated other comprehensive (loss) income, end of period $ (3,007 ) $ (1,020 ) $ (1,987 ) $ 135,206 $ 45,972 $ 89,234

Note 8 - Segment Information

Note 8 - Segment Information	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	8. SEGMENT INFORMATION The Company manages its business with 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 $5,673,000 $5,515,000 three March 31, 2017 2016, Listed below is financial information required for each reportable segment for the three March 31, 2017 2016 Three Months Ended Three Months Ended March 31, 2017 March 31, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 12,882 $ 10,278 $ 2,604 $ 13,247 $ 10,594 $ 2,653 Fully-insured dental PPO 6,458 4,612 1,846 5,578 3,922 1,656 Self-insured dental 7,552 6,535 1,017 7,551 6,531 1,020 Corporate, all other 206 206 186 186 Total $ 27,098 $ 21,425 5,673 $ 26,562 $ 21,047 5,515 Investment income 65 68 Realized gains (loss) on investments, net 70 (52 ) Other income 16 Insurance expense 5,569 5,050 Income before income tax $ 239 $ 497 Total assets-corporate $ 94,722 Inter-segment revenues were not significant for the three March 31, 2017 2016.

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Fair Value Disclosures [Text Block]	9. 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 each of the fair value levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis as of March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 1,003 $ 1,003 $ 805 $ 805 Investment grade corporate bonds 7,271 7,271 7,363 7,363 Non-investment grade corporate bonds 720 720 657 657 Short-term investments Money market funds $ 178 178 $ 223 223 Federally-Insured certificates of deposit 140 140 290 290 Deferred compensation investments (a) Equity mutual fund investments 783 783 729 729 State guarantee fund deposits (b) Government securities 1,775 1,775 1,775 1,775 Federally-Insured certificates of deposit 75 75 75 75 Total $ 2,736 $ 9,209 $ 11,945 $ 2,727 $ 9,190 $ 11,917 Liabilities Interest rate swap (c) $ 1 $ 1 $ 7 $ 7 Total $ $ 1 $ 1 $ $ 7 $ 7 (a) Included as a trading security in other assets (b) Included in other assets (c) Included in other payables and accruals The Company measures fair value using the following valuation methodologies. The Company uses quoted market prices to determine the fair value of the deferred compensation investments and certain state fund guarantee deposits; such items are classified as Level 1 2 2 As of March 31, 2017 December 31, 2016, no three March 31, 2017 2016. March 31, 2017 December 31, 2016, not 3

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Insurance Premiums Revenue Recognition, Policy [Policy Text Block]	Premium Revenue — Fully-Insured thirty $63,907,000 $46,955,000 March 31, 2017 December 31, 2016, $61,815,000 $45,687,000 March 31, 2017 December 31, 2016, $2,092,000 $1,268,000 March 31, 2017 December 31, 2016, March 31, 2017 December 31, 2016, Self-Insured Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis and included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. ASO fees also include the administrative fees the Company earns relative to the dental indemnity and vision products that are underwritten by third
Healthcare Services Expense [Policy Text Block]	Healthcare Services Expense
Investment, Policy [Policy Text Block]	Investments
Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Deferred Acquisition Costs— $2,329,000 $3,557,000 $1,228,000 $1,176,000 three March 31, 2017 2016,
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Claims Payable— may
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 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 12 2016 02 December 15, 2018. may In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 2016 13 December 15, 2019. In March 2017, 2017 08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310 20) 2017 08 2017 08 December 15, 2018.

Note 3 - Investments (Tables)

Note 3 - Investments (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Maturity of Available for Sale Securities and Held to Maturity[Table Text Block]	Available-for-Sale Amortized Fair % of Total March 31, 2017 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 140,000 $ 140,210 1.5 % Years 1-5 5,932,799 5,948,956 65.2 % Years 5-10 2,762,391 2,757,060 30.2 % Due after ten years 288,990 287,620 3.1 % Total $ 9,124,180 $ 9,133,846 100.0 % 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 %
Schedule of Available for Sale Securities and Held to Maturity [Table Text Block]	Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair March 31, 2017 Cost Gain Loss Value Money market fund $ 177,594 $ 177,594 Certificates of deposit, short term 140,000 $ 210 140,210 Certificates of deposit, fixed maturities 1,000,000 3,256 $ (598 ) 1,002,658 Corporate bonds, fixed maturities 7,984,180 73,591 (66,793 ) 7,990,978 Total investments $ 9,301,774 $ 77,057 $ (67,391 ) $ 9,311,440 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

Note 5 - Liability for Claims18

Note 5 - Liability for Claims Payable (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	Three months ended Three months ended March 31, 2017 March 31, 2016 Balance—January 1 $ 3,743,551 $ 3,253,346 Net incurred claims related to: Current year 14,991,258 14,579,084 Prior years (101,529 ) (62,737 ) Net incurred claims 14,889,729 14,516,347 Net paid claims related to: Current year 11,584,529 11,281,875 Prior years 3,323,617 2,913,459 Net paid claims 14,908,146 14,195,334 Balance—March 31 $ 3,725,134 $ 3,574,359

Note 7 - Accumulated Other Co19

Note 7 - Accumulated Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Three months ended Three months ended March 31, 2017 March 31, 2016 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized loss, net, on investments available for sale, beginning of period $ (13,376 ) $ (4,544 ) $ (8,832 ) $ (34,498 ) $ (11,726 ) $ (22,772 ) Other comprehensive income before reclassification 40,710 13,841 26,869 168,512 57,294 111,218 Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, net (29,215 ) (9,933 ) (19,282 ) 52,239 17,761 34,478 Effect on other comprehensive income 11,495 3,908 7,587 220,751 75,055 145,696 Accumulated unrealized (loss) gains, net, on investments available for sale, end of period $ (1,881 ) $ (636 ) $ (1,245 ) $ 186,253 $ 63,329 $ 122,924 Accumulated unrealized losses, net, on interest rate swap, beginning of period $ (6,697 ) $ (2,278 ) $ (4,419 ) $ (18,016 ) $ (6,126 ) $ (11,890 ) Other comprehensive income (loss) before reclassification 5,571 1,894 3,677 (33,031 ) (11,231 ) (21,800 ) Effect on other comprehensive income (loss) 5,571 1,894 3,677 (33,031 ) (11,231 ) (21,800 ) Accumulated unrealized losses, net, on interest rate swap, end of period $ (1,126 ) $ (384 ) $ (742 ) $ (51,047 ) $ (17,357 ) $ (33,690 ) Accumulated other comprehensive loss, beginning of period $ (20,073 ) $ (6,822 ) $ (13,251 ) $ (52,514 ) $ (17,852 ) $ (34,662 ) Change in unrealized gains, net, on investments available for sale 11,495 3,908 7,587 220,751 75,055 145,696 Change in unrealized gains (losses), net, on interest rate swap 5,571 1,894 3,677 (33,031 ) (11,231 ) (21,800 ) Effect on other comprehensive income 17,066 5,802 11,264 187,720 63,824 123,896 Accumulated other comprehensive (loss) income, end of period $ (3,007 ) $ (1,020 ) $ (1,987 ) $ 135,206 $ 45,972 $ 89,234

Note 8 - Segment Information (T

Note 8 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Three Months Ended March 31, 2017 March 31, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 12,882 $ 10,278 $ 2,604 $ 13,247 $ 10,594 $ 2,653 Fully-insured dental PPO 6,458 4,612 1,846 5,578 3,922 1,656 Self-insured dental 7,552 6,535 1,017 7,551 6,531 1,020 Corporate, all other 206 206 186 186 Total $ 27,098 $ 21,425 5,673 $ 26,562 $ 21,047 5,515 Investment income 65 68 Realized gains (loss) on investments, net 70 (52 ) Other income 16 Insurance expense 5,569 5,050 Income before income tax $ 239 $ 497 Total assets-corporate $ 94,722

Note 9 - Fair Value Measureme21

Note 9 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	March 31, 2017 December 31, 2016 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 1,003 $ 1,003 $ 805 $ 805 Investment grade corporate bonds 7,271 7,271 7,363 7,363 Non-investment grade corporate bonds 720 720 657 657 Short-term investments Money market funds $ 178 178 $ 223 223 Federally-Insured certificates of deposit 140 140 290 290 Deferred compensation investments (a) Equity mutual fund investments 783 783 729 729 State guarantee fund deposits (b) Government securities 1,775 1,775 1,775 1,775 Federally-Insured certificates of deposit 75 75 75 75 Total $ 2,736 $ 9,209 $ 11,945 $ 2,727 $ 9,190 $ 11,917 Liabilities Interest rate swap (c) $ 1 $ 1 $ 7 $ 7 Total $ $ 1 $ 1 $ $ 7 $ 7

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual)	3 Months Ended
	Mar. 31, 2017
Number of Wholly Owned Subsidiaries	3

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Membership Contract Cancellation Duration	30 days
Financial Guarantee Insurance Contracts, Unearned Premium Revenue	$ 63,907,000		$ 46,955,000
Unbilled Contracts Receivable	61,815,000		45,687,000
Advance Premium Received	2,092,000		1,268,000
Deferred Policy Acquisition Costs, Additions	2,329,000	$ 3,557,000
Deferred Policy Acquisition Costs, Amortization Expense	1,228,000	$ 1,176,000
Premium Deficiency Reserve	$ 0		$ 0

Note 3 - Investments (Details T

Note 3 - Investments (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Amortized Cost Basis	$ 8,984,000	$ 8,825,000
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	1,140,000	1,090,000
Money Market Funds [Member]
Available-for-sale Securities	178,000	223,000
Investment Grade Corporate Bonds [Member]
Available-for-sale Securities, Amortized Cost Basis	7,984,000	$ 8,025,000
Investment Owned, at Fair Value	$ 7,991,000
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.09%
Weighted Average Maturity of Investment	5 years 76 days
Investment Grade Corporate Bonds [Member] | BBB- or Better [Member]
Investment Owned, at Fair Value	$ 7,271,000
Investment Grade Corporate Bonds [Member] | BB + or Lower [Member]
Investment Owned, at Fair Value	$ 720,000

Note 3 - Investments - Maturity

Note 3 - Investments - Maturity Dates for Fixed Maturities and Short-term Investments (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Fixed maturities, available for sale at fair value, amortized cost	$ 8,984,000	$ 8,825,000
Certificates of Deposit [Member]
Less than 1 year, amortized cost	140,000	290,000
Less than 1 year, fair value	$ 140,210	$ 290,412
Less than 1 year, percentage of total fair value	1.50%	3.20%
Years 1-5, amortized cost	$ 5,932,799	$ 5,722,990
Years 1-5, fair value	$ 5,948,956	$ 5,741,735
Years 1-5, percentage of total fair value	65.20%	63.00%
Years 5-10, amortized cost	$ 2,762,391	$ 3,052,388
Years 5-10, fair value	$ 2,757,060	$ 3,035,185
Years 5-10, percentage of total fair value	30.20%	33.30%
Due after ten years, amortized cost	$ 288,990	$ 50,000
Due after ten years, fair value	$ 287,620	$ 47,500
Due after ten years, percentage of total fair value	3.10%	0.50%
Fixed maturities, available for sale at fair value, amortized cost	$ 9,124,180	$ 9,115,378
Total, fair value	$ 9,133,846	$ 9,114,832
Total, percentage of total fair value	100.00%	100.00%

Note 3 - Investments - Investme

Note 3 - Investments - Investments as Fixed Maturities and Short-term Investments (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Available-for-sale securities, cost or amortized cost	$ 9,301,774	$ 9,337,955
Available-for-sale securities, gross unrealized gain	77,057	81,463
Available-for-sale securities, gross unrealized loss	(67,391)	(82,009)
Available-for-sale securities, fair value	9,311,440	9,337,409
Money Market Funds [Member]
Available-for-sale securities, cost or amortized cost	177,594	222,577
Available-for-sale securities, gross unrealized gain	0	0
Available-for-sale securities, gross unrealized loss	0	0
Available-for-sale securities, fair value	177,594	222,577
Certificates of Deposit Short Term [Member]
Available-for-sale securities, cost or amortized cost	140,000	290,000
Available-for-sale securities, gross unrealized gain	210	412
Available-for-sale securities, gross unrealized loss	0	0
Available-for-sale securities, fair value	140,210	290,412
Certificates of Deposit, Fixed Maturities [Member]
Available-for-sale securities, cost or amortized cost	1,000,000	800,000
Available-for-sale securities, gross unrealized gain	3,256	4,728
Available-for-sale securities, gross unrealized loss	(598)	(66)
Available-for-sale securities, fair value	1,002,658	804,662
Corporate Bonds, Fixed Maturities [Member]
Available-for-sale securities, cost or amortized cost	7,984,180	8,025,378
Available-for-sale securities, gross unrealized gain	73,591	76,323
Available-for-sale securities, gross unrealized loss	(66,793)	(81,943)
Available-for-sale securities, fair value	$ 7,990,978	$ 8,019,758

Note 4 - Deferred Compensatio27

Note 4 - Deferred Compensation Plan (Details Textual) - USD ($)	1 Months Ended		3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Dividends Payable, Amount Per Share	$ 42.50	$ 40.47
Increase (Decrease) in Deferred Compensation			$ 127,224	$ 96,589
Deferred Compensation Liability, Current and Noncurrent			4,118,386		$ 4,051,078
Dividend Declared [Member]
Increase (Decrease) in Deferred Compensation	$ 115,000	$ 102,000
Deferred Share and Phantom Shares [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			107,000	87,000
Director Fees and Employee Compensation [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 19,000	$ 20,000
Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			216
Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			99

Note 5 - Liability for Claims28

Note 5 - Liability for Claims Payable - Activity in Liability for Claims Payable for Members (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Balance - January 1	$ 3,743,551	$ 3,253,346
Net incurred claims related to:
Current year	14,991,258	14,579,084
Prior years	(101,529)	(62,737)
Net incurred claims	14,889,729	14,516,347
Net paid claims related to:
Current year	11,584,529	11,281,875
Prior years	3,323,617	2,913,459
Net paid claims	14,908,146	14,195,334
Balance - December 31	$ 3,725,134	$ 3,574,359

Note 6 - Federal Income Taxes (

Note 6 - Federal Income Taxes (Details Textual) - USD ($)	3 Months Ended		15 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017
Effective Income Tax Rate Reconciliation, Percent	35.70%		43.40%
Income Tax Expense (Benefit)	$ 85,399	$ 215,569	$ 216,000
Domestic Tax Authority [Member] | Earliest Tax Year [Member]
Open Tax Year	2,013
State and Local Jurisdiction [Member]
Open Tax Year	2,012

Note 7 - Accumulated Other Co30

Note 7 - Accumulated Other Comprehensive Income - Change in Unrealized Gains and Losses on Available-for-sale Securities in AOCI (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Accumulated unrealized loss, net, on investments available for sale, beginning of period	$ (20,073)	$ (52,514)
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(6,822)	(17,852)
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(13,251)	(34,662)
Other comprehensive income before reclassification	11,264	123,896
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, net	19,282	(34,478)
Effect on other comprehensive income	5,802	63,824
Effect on other comprehensive income	11,264	123,896
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(3,007)	135,206
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(1,020)	45,972
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(1,987)	89,234
Other comprehensive income (loss) before reclassification	17,066	187,720
Accumulated Unrealized Gains Net on Investments Available for Sale [Member]
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(13,376)	(34,498)
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(4,544)	(11,726)
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(8,832)	(22,772)
Other comprehensive income before reclassification	40,710	168,512
Other comprehensive income before reclassification	13,841	57,294
Other comprehensive income before reclassification	26,869	111,218
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, net	(29,215)	52,239
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, net	(9,933)	17,761
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, net	(19,282)	34,478
Effect on other comprehensive income	11,495	220,751
Effect on other comprehensive income	3,908	75,055
Effect on other comprehensive income	7,587	145,696
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(1,881)	186,253
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(636)	63,329
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(1,245)	122,924
Other comprehensive income (loss) before reclassification	11,495	220,751
Change in unrealized gains, net, on investments available for sale	3,908	75,055
Change in unrealized gains, net, on investments available for sale	7,587	145,696
Accumulated Unrealized Losses Net on Interest Rate Swaps [Member]
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(6,697)	(18,016)
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(2,278)	(6,126)
Accumulated unrealized loss, net, on investments available for sale, beginning of period	(4,419)	(11,890)
Other comprehensive income before reclassification	1,894	(11,231)
Other comprehensive income before reclassification	3,677	(21,800)
Effect on other comprehensive income	5,571	(33,031)
Effect on other comprehensive income	1,894	(11,231)
Effect on other comprehensive income	3,677	(21,800)
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(1,126)	(51,047)
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(384)	(17,357)
Accumulated unrealized (loss) gains, net, on investments available for sale, end of period	(742)	(33,690)
Other comprehensive income (loss) before reclassification	5,571	(33,031)
Change in unrealized gains, net, on investments available for sale	1,894	(11,231)
Change in unrealized gains, net, on investments available for sale	$ 3,677	$ (21,800)

Note 8 - Segment Information (D

Note 8 - Segment Information (Details Textual)	3 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)
Number of Reportable Segments	4
Gross Profit	$ 5,673,000	$ 5,515,000

Note 8 - Segment Information -

Note 8 - Segment Information - Reportable Segments (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Revenues - External Customers	$ 27,097,654	$ 26,562,482
Healthcare Services Expense	21,424,675	21,047,113
Total	5,673,000	5,515,000
Investment income	65,325	68,160
Realized gains (loss) on investments, net	69,587	(52,239)
Other income		15,576
Insurance expense	5,568,645	5,049,811
Income before income tax	239,246	497,055
Total assets-corporate	94,721,529		$ 78,081,807
Fully Insured Dental HMO [Member]
Revenues - External Customers	12,882,000	13,247,000
Healthcare Services Expense	10,278,000	10,594,000
Total	2,604,000	2,653,000
Fully Insured Dental PPO [Member]
Revenues - External Customers	6,458,000	5,578,000
Healthcare Services Expense	4,612,000	3,922,000
Total	1,846,000	1,656,000
Self-insured Dental [Member]
Revenues - External Customers	7,552,000	7,551,000
Healthcare Services Expense	6,535,000	6,531,000
Total	1,017,000	1,020,000
Corporate and Other [Member]
Revenues - External Customers	206,000	186,000
Healthcare Services Expense
Total	$ 206,000	$ 186,000

Note 9 - Fair Value Measureme33

Note 9 - Fair Value Measurements (Details Textual) - USD ($) $ in Thousands		Mar. 31, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure, Nonrecurring		$ 0	$ 0
Liabilities, Fair Value Disclosure, Nonrecurring		0	0
Assets, Fair Value Disclosure	[1]	11,945	11,917
Financial and Nonfinancial Liabilities, Fair Value Disclosure		1	7
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 9 - Fair Value Measureme34

Note 9 - Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands		Mar. 31, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure	[1]	$ 11,945	$ 11,917
Financial and Nonfinancial Liabilities, Fair Value Disclosure		1	7
Interest Rate Swap [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	[2]	1	7
Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure	[1]	9,209	9,190
Financial and Nonfinancial Liabilities, Fair Value Disclosure		1	7
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	[2]	1	7
Fair Value, Inputs, Level 1 [Member]
Assets, Fair Value Disclosure	[1]	2,736	2,727
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member]
Assets, Fair Value Disclosure		1,003	805
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		1,003	805
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]
Assets, Fair Value Disclosure		7,271	7,363
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		7,271	7,363
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member]
Assets, Fair Value Disclosure		720	657
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		720	657
Short-term Investments [Member] | Money Market Funds [Member]
Assets, Fair Value Disclosure		178	223
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets, Fair Value Disclosure		178	223
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member]
Assets, Fair Value Disclosure		140	290
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure		140	290
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]
Assets, Fair Value Disclosure	[3]	783	729
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Assets, Fair Value Disclosure	[3]	783	729
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Assets, Fair Value Disclosure	[1]	1,775	1,775
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Assets, Fair Value Disclosure	[1]	1,775	1,775
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