DCP Holding 10-Q 13 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 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	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Class C [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	3,771
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	8,473
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	500

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
ASSETS
Fixed maturities, available for sale at fair value, amortized cost of $8,921,000 and $8,825,000 at September 30, 2017 and December 31, 2016, respectively	$ 8,997,871	$ 8,824,420
Short-term investments, available for sale at fair value, cost of $577,000 and $513,000 at September 30, 2017 and December 31, 2016, respectively	577,597	512,989
Total investments	9,575,468	9,337,409
CASH AND CASH EQUIVALENTS	11,686,233	11,221,951
ACCRUED INVESTMENT INCOME	77,602	78,662
ACCOUNTS RECEIVABLE, including billed premiums of $853,965 and $1,018,391, net of allowance of $33,344 and $41,092 at September 30, 2017 and December 31, 2016, respectively	46,203,150	46,705,170
DEFERRED ACQUISITION COSTS	3,098,689	3,109,117
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $3,668,553 and $3,531,436 at September 30, 2017 and December 31, 2016, respectively	3,513,997	2,756,999
OTHER ASSETS	5,190,947	4,872,499
TOTAL ASSETS	79,346,086	78,081,807
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
CLAIMS PAYABLE	3,417,785	3,743,551
UNEARNED PREMIUM REVENUE	46,846,670	46,954,609
OTHER PAYABLES AND ACCRUALS	6,736,757	7,334,165
MORTGAGE LOAN PAYABLE	1,108,400	1,148,000
CAPITAL LEASE OBLIGATIONS	1,308,783	558,114
DEFERRED COMPENSATION	4,452,667	4,051,078
TOTAL LIABILITIES	63,871,062	63,789,517
COMMITMENTS AND CONTINGENCIES
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	15,475,024	14,292,290
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none outstanding
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	79,346,086	78,081,807
Common Class A [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	607,149	561,439
Common Class B [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	10,288,754	9,546,686
Common Class C [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	$ 4,579,121	$ 4,184,165

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fixed maturities, available for sale at fair value, amortized cost	$ 8,921,000	$ 8,825,000
Short-term investments, available for sale at fair value, amortized cost	577,000	513,000
Accounts receivable, uncollected premiums	853,965	1,018,391
Accounts receivable, allowance	33,344	41,092
Depreciation and amortization, property and equipment	$ 3,668,553	$ 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
Common Class A [Member]
Redeemable shares, authorized (in shares)	7,500	7,500
Redeemable shares, issued (in shares)	500	506
Redeemable shares, outstanding (in shares)	500	506
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Common Class B [Member]
Redeemable shares, authorized (in shares)	120,000	120,000
Redeemable shares, issued (in shares)	8,473	8,604
Redeemable shares, outstanding (in shares)	8,473	8,604
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Common Class C [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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
REVENUES
Premium revenue	$ 27,339,477	$ 26,734,505	$ 81,226,549	$ 79,409,241
Investment income	70,162	68,498	193,776	206,966
Realized gains on investments, net	54,755	99,558	187,177	48,233
Other income		10,384		46,728
Total revenues	27,464,394	26,912,945	81,607,502	79,711,168
EXPENSES
Healthcare services expense	20,402,073	20,311,592	62,209,264	61,154,178
Insurance expense:
Salaries and benefits expense	2,142,120	2,150,771	6,730,439	6,605,983
Commission expenses and other acquisition costs	1,385,740	1,435,961	4,086,964	4,033,805
Other insurance expense	1,951,554	1,858,026	5,972,507	5,567,876
Total insurance expense	5,479,414	5,444,758	16,789,910	16,207,664
Total expenses	25,881,487	25,756,350	78,999,174	77,361,842
INCOME BEFORE INCOME TAX	1,582,907	1,156,595	2,608,328	2,349,326
INCOME TAX EXPENSE	563,657	501,616	929,005	1,018,419
NET INCOME	1,019,250	654,979	1,679,323	1,330,907
OTHER COMPREHENSIVE INCOME (LOSS)
Change in the fair value of interest rate swap, net of income tax (benefit) of $449, $3,176, $914 and ($12,638), respectively	871	6,163	1,773	(24,532)
Change in the fair value of investments, net of income tax (benefit) $7,890, ($2,939), $43,017 and $96,324, respectively	15,318	(5,705)	83,503	186,982
Reclassification adjustment for realized gains included in net income, net of income benefit of ($4,254), ($20,842), ($16,740) and ($3,392), respectively	(8,258)	(40,459)	(32,494)	(6,584)
Effect on other comprehensive income (loss), net	7,931	(40,001)	52,782	155,866
TOTAL COMPREHENSIVE INCOME	$ 1,027,181	$ 614,978	$ 1,732,105	$ 1,486,773

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Interest rate swap, tax expense (benefit)	$ 449	$ 3,176	$ 914	$ (12,638)
Investments, tax expense (benefit)	7,890	(2,939)	43,017	96,324
Reclassification adjustment for gains included in net income, expense (benefit)	$ (4,254)	$ (20,842)	$ (16,740)	$ (3,392)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,679,323	$ 1,330,907
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	350,196	368,113
Realized gain on investments, net	(187,177)	(48,233)
Deferred compensation	569,133	434,409
Effects of changes in operating assets and liabilities:
Accrued investment income	1,060	2,482
Accounts receivable	502,020	(19,453,894)
Deferred acquisition costs	10,428	(1,289,545)
Other assets	(217,008)	(208,730)
Claims payable	(325,766)	41,810
Unearned premium revenue	(107,939)	19,319,645
Other payables and accruals	(581,149)	1,284,815
Net cash provided by operating activities	1,693,121	1,781,779
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(3,585,005)	(4,419,358)
Sales of investments	2,968,344	2,712,964
Maturities of investments	490,000	200,000
Proceeds from the sale of property and equipment	920,752
Acquisition of property and equipment	(1,083,697)	(224,556)
Net cash used in investing activities	(289,606)	(1,730,950)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(39,600)	(37,800)
Payments on capital lease	(170,083)	(231,553)
Repurchase of redeemable common shares	(182,107)	(184,461)
Repurchase of redeemable preferred shares		(2,805,064)
Extinguishment cost of redeemable preferred shares		(118,812)
Redeemable shares issued		2,280,066
Issuance cost of redeemable shares		(116,833)
Dividends paid	(547,443)	(510,413)
Net cash used in financing activities	(939,233)	(1,724,870)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	464,282	(1,674,041)
CASH AND CASH EQUIVALENTS—Beginning of period	11,221,951	11,657,287
CASH AND CASH EQUIVALENTS—End of period	11,686,233	9,983,246
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	46,900	53,500
Cash paid for income taxes	863,000	855,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	10,882	49,560
Capital lease obligation	$ 920,752

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 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 not three nine September 30, 2017 not may December 31, 2017. The accounting policies of the Company conform to 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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
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 $46,847,000 $46,955,000 September 30, 2017 December 31, 2016, $45,349,000 $45,687,000 September 30, 2017 December 31, 2016, not $1,497,000 $1,268,000 September 30, 2017 December 31, 2016, September 30, 2017 December 31, 2016, no Self-Insured no 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 —Healthcare services expense is recognized on a monthly basis. In the case of the fully-insured dental HMO and indemnity and dental PPO segments, healthcare services expense is calculated by taking the paid claims associated with the fully-insured membership and adjusting this amount for the change in the claims payable liability determined using actuarial estimates. For the self-insured dental segment, the healthcare services expense is based solely on the paid claims for the self-insured membership. Investments Deferred Acquisition Costs— not not $724,000 $753,000 $1,243,000 $1,196,000 three September 30, 2017 2016, $3,700,000 $4,847,000 $3,710,000 $3,557,000 nine September 30, 2017 2016, Claims Payable— The Company estimates liabilities for both incurred but not may New Accounting Guidance May 2014, 2014 09, Revenue from Contracts with Customers Insurance contracts are not 2014 09 December 15, 2017. not In January 2016, 2016 01, Financial Instruments – Overall (Subtopic 825 10 2016 01 2016 01 December 15, 2017. not not In February 2016, 2016 02, Leases (Topic 842 2016 02 12 2016 02 December 15, 2018. not may not In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 2016 13 December 15, 2019. not not In March 2017, 2017 08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310 20 2017 08 2017 08 December 15, 2018. not not

Note 3 - Investments

Note 3 - Investments	9 Months Ended
	Sep. 30, 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 $1,150,000 $1,090,000 September 30, 2017 December 31, 2016, $177,000 $223,000 September 30, 2017 December 31, 2016, $8,171,000 $8,025,000 September 30, 2017 December 31, 2016, The Company owned corporate bonds at September 30, 2017, September 30, 2017, $8,246,000, $7,576,000 $670,000 3.20% September 30, 2017. 5.21 September 30, 2017. At September 30, 2017 December 31, 2016, Available-for-Sale Amortized Fair % of Total September 30, 2017 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 400,000 $ 400,217 4.3 % Years 1-5 5,347,561 5,384,875 57.3 % Years 5-10 3,523,638 3,563,607 37.9 % Due after ten years 50,000 49,390 0.5 % Total $ 9,321,199 $ 9,398,089 100.0 % 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 September 30, 2017 December 31, 2016 Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair September 30, 2017 Cost Gain Loss Value Money market fund $ 177,379 $ 177,379 Certificates of deposit, short term 400,000 $ 246 $ (28 ) 400,218 Certificates of deposit, fixed maturities 750,000 2,012 752,012 Corporate bonds, fixed maturities 8,171,199 111,115 (36,455 ) 8,245,859 Total investments $ 9,498,578 $ 113,373 $ (36,483 ) $ 9,575,468 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 September 30, 2017 December 31, 2016 not no one September 30, 2017 December 31, 2016.

Note 4 - Deferred Compensation

Note 4 - Deferred Compensation Plan	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	4. DEFERRED COMPENSATION PLAN In accordance with the 2006 2017, 216 99 may $127,000 $125,000 three September 30, 2017 2016, $13,000 $15,000 three September 30, 2017 2016, $550,000 $399,000 nine September 30, 2017 2016, $45,000 $40,000 nine September 30, 2017 2016, In February 2017 2016, $42.50 $40.47 $115,000 $102,000 February 2017 February 2016, At September 30, 2017 December 31, 2016, $4,453,000 $4,051,000,

Note 5 - Liability for Claims P

Note 5 - Liability for Claims Payable	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Insurance Disclosure [Text Block]	5. LIABILITY FOR CLAIMS PAYABLE Activity in the liability for claims payable for members is summarized as follows: Nine months ended Nine months ended September 30, 2017 September 30, 2016 Balance —January 1 $ 3,743,551 $ 3,253,346 Net incurred claims related to: Current year 42,789,639 41,999,068 Prior years 80,300 (45,147 ) Net incurred claims 42,869,939 41,953,921 Net paid claims related to: Current year 39,583,233 38,760,333 Prior years 3,612,472 3,151,778 Net paid claims 43,195,705 41,912,111 Balance —September 30 $ 3,417,785 $ 3,295,156

Note 6 - Federal Income Taxes

Note 6 - Federal Income Taxes	9 Months Ended
	Sep. 30, 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 rate for the three nine September 30, 2017 35.6% $564,000 $929,000, three nine September 30, 2016 43.3% $502,000 $1,018,000, 2017 ax years subsequent to 2013 2012 no

Note 7 - Accumulated Other Comp

Note 7 - Accumulated Other Comprehensive Income	9 Months Ended
	Sep. 30, 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 September 30, 2017 September 30, 2016 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains, net, on investments available for sale, beginning of period $ 53,214 $ 18,097 $ 35,117 $ 308,777 $ 104,988 $ 203,789 Other comprehensive income (loss) before reclassification 23,208 7,890 15,318 (8,644 ) (2,939 ) (5,705 ) Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net (12,512 ) (4,254 ) (8,258 ) (61,301 ) (20,842 ) (40,459 ) Effect on other comprehensive income 10,696 3,636 7,060 (69,945 ) (23,781 ) (46,164 ) Accumulated unrealized income, net, on investments available for sale, end of period $ 63,910 $ 21,733 $ 42,177 $ 238,832 $ 81,207 $ 157,625 Accumulated unrealized losses, net, on interest rate swap, beginning of period $ (5,330 ) $ (1,812 ) $ (3,518 ) $ (64,525 ) $ (21,940 ) $ (42,585 ) Other comprehensive income before reclassification 1,320 449 871 9,339 3,176 6,163 Effect on other comprehensive losses 1,320 449 871 9,339 3,176 6,163 Accumulated unrealized losses, net, on interest rate swap, end of period $ (4,010 ) $ (1,363 ) $ (2,647 ) $ (55,186 ) $ (18,764 ) $ (36,422 ) Accumulated other comprehensive gain, beginning of period $ 47,884 $ 16,285 $ 31,599 $ 244,252 $ 83,048 $ 161,204 Change in unrealized gains (losses), net, on investments available for sale 10,696 3,636 7,060 (69,945 ) (23,781 ) (46,164 ) Change in unrealized gains, net, on interest rate swap 1,320 449 871 9,339 3,176 6,163 Effect on other comprehensive income (loss) 12,016 4,085 7,931 (60,606 ) (20,605 ) (40,001 ) Accumulated other comprehensive income, end of period $ 59,900 $ 20,370 $ 39,530 $ 183,646 $ 62,443 $ 121,203 Nine months ended Nine months ended September 30, 2017 September 30, 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 ) $ (11,725 ) $ (22,773 ) Other comprehensive income before reclassification 126,520 43,017 83,503 283,306 96,324 186,982 Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net (49,234 ) (16,740 ) (32,494 ) (9,976 ) (3,392 ) (6,584 ) Effect on other comprehensive income 77,286 26,277 51,009 273,330 92,932 180,398 Accumulated unrealized gains, net, on investments available for sale, end of period $ 63,910 $ 21,733 $ 42,177 $ 238,832 $ 81,207 $ 157,625 Accumulated unrealized losses, net, on interest rate swap, beginning of period $ (6,697 ) $ (2,277 ) $ (4,420 ) $ (18,016 ) $ (6,126 ) $ (11,890 ) Other comprehensive income (loss) before reclassification 2,687 914 1,773 (37,170 ) (12,638 ) (24,532 ) Effect on other comprehensive income (loss) 2,687 914 1,773 (37,170 ) (12,638 ) (24,532 ) Accumulated unrealized losses, net, on interest rate swap, end of period $ (4,010 ) $ (1,363 ) $ (2,647 ) $ (55,186 ) $ (18,764 ) $ (36,422 ) Accumulated other comprehensive loss, beginning of period $ (20,073 ) $ (6,821 ) $ (13,252 ) $ (52,514 ) $ (17,851 ) $ (34,663 ) Change in unrealized gains, net, on investments available for sale 77,286 26,277 51,009 273,330 92,932 180,398 Change in unrealized gains (losses), net, on interest rate swap 2,687 914 1,773 (37,170 ) (12,638 ) (24,532 ) Effect on other comprehensive income 79,973 27,191 52,782 236,160 80,294 155,866 Accumulated other comprehensive income, end of period $ 59,900 $ 20,370 $ 39,530 $ 183,646 $ 62,443 $ 121,203

Note 8 - Segment Information

Note 8 - Segment Information	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	8. SEGMENT INFORMATION The Company manages its business with four HMO and indemnity, fully-insured dental PPO, self-insured dental and corporate, all other. Self-insured dental consists of the self-insured dental HMO, self-insured dental PPO and self-insured dental indemnity products. Corporate, all other consists of revenue associated with the Company’s dental indemnity and vision products underwritten by 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 not $6,937,000 $6,422,000 three September 30, 2017 2016, $19,017,000 $18,255,000 nine September 30, 2017 2016, Listed below is financial information required for each reportable segment for the three nine September 30, 2017 2016 Three Months Ended Three Months Ended September 30, 2017 September 30, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 12,922 $ 9,352 $ 3,570 $ 13,373 $ 9,859 $ 3,514 Fully-insured dental PPO 6,483 4,372 2,111 5,582 3,878 1,704 Self-insured dental 7,733 6,678 1,055 7,584 6,575 1,009 Corporate, all other 201 201 195 195 Total $ 27,339 $ 20,402 6,937 $ 26,734 $ 20,312 6,422 Investment income 70 69 Realized gains on investments, net 55 100 Other income 10 Insurance expense 5,479 5,444 Income before income tax $ 1,583 $ 1,157 Total assets-corporate $ 79,346 Nine Months Ended Nine Months Ended September 30, 2017 September 30, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 38,700 $ 29,375 $ 9,325 $ 39,915 $ 30,351 $ 9,564 Fully-insured dental PPO 19,513 13,495 6,018 16,727 11,603 5,124 Self-insured dental 22,414 19,339 3,075 22,200 19,200 3,000 Corporate, all other 599 599 567 567 Total $ 81,226 $ 62,209 19,017 $ 79,409 $ 61,154 18,255 Investment income 194 207 Realized gains on investments, net 187 48 Other income 47 Insurance expense 16,790 16,208 Income before income tax $ 2,608 $ 2,349 Total assets-corporate $ 79,346 Inter-segment revenues were not three nine September 30, 2017 2016.

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements	9 Months Ended
	Sep. 30, 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 – Valuations based on quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. ● Level 2 – Valuations based on significant other observable inputs other than those included in Level 1 not ● Level 3 – Valuations based on unobservable inputs such as when observable inputs are not no 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 September 30, 2017 December 31, 2016 ( September 30, 2017 December 31, 2016 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 752 $ 752 $ 805 $ 805 Investment grade corporate bonds 7,576 7,576 7,363 7,363 Non-investment grade corporate bonds 670 670 657 657 Short-term investments Money market funds $ 177 177 $ 223 223 Federally-Insured certificates of deposit 400 400 290 290 Deferred compensation investments (a) Equity mutual fund investments 1,118 1,118 729 729 State guarantee fund deposits (b) Government securities 1,771 1,771 1,775 1,775 Federally-Insured certificates of deposit 75 75 75 75 Total $ 3,066 $ 9,473 $ 12,539 $ 2,727 $ 9,190 $ 11,917 Liabilities Interest rate swap (c) $ 4 $ 4 $ 7 $ 7 Total $ $ 4 $ 4 $ $ 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 value hierarchy. Examples include government securities and mutual fund equity securities. The Company primarily bases fair value for investments in fixed-maturity securities on quoted market prices or on prices from a pricing vendor, an outside resource that supplies independent securities pricing, dividend, corporate action and descriptive information to support fund pricing, securities operations, research and portfolio management. The Company obtains and reviews the pricing service’s valuation methodologies and validates these prices using various inputs including quotes from other independent regulatory sources. When deemed necessary, the Company validates prices by replicating a sample using a discounted cash flow model. Such items are classified as Level 2 2 As of September 30, 2017 December 31, 2016, no not three nine September 30, 2017 2016. September 30, 2017 December 31, 2016, not 3

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Insurance Premiums Revenue Recognition, Policy [Policy Text Block]	Premium Revenue — Fully-Insured thirty $46,847,000 $46,955,000 September 30, 2017 December 31, 2016, $45,349,000 $45,687,000 September 30, 2017 December 31, 2016, not $1,497,000 $1,268,000 September 30, 2017 December 31, 2016, September 30, 2017 December 31, 2016, no Self-Insured no 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 —Healthcare services expense is recognized on a monthly basis. In the case of the fully-insured dental HMO and indemnity and dental PPO segments, healthcare services expense is calculated by taking the paid claims associated with the fully-insured membership and adjusting this amount for the change in the claims payable liability determined using actuarial estimates. For the self-insured dental segment, the healthcare services expense is based solely on the paid claims for the self-insured membership.
Investment, Policy [Policy Text Block]	Investments
Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Deferred Acquisition Costs— not not $724,000 $753,000 $1,243,000 $1,196,000 three September 30, 2017 2016, $3,700,000 $4,847,000 $3,710,000 $3,557,000 nine September 30, 2017 2016,
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Claims Payable— The Company estimates liabilities for both incurred but not may
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Guidance May 2014, 2014 09, Revenue from Contracts with Customers Insurance contracts are not 2014 09 December 15, 2017. not In January 2016, 2016 01, Financial Instruments – Overall (Subtopic 825 10 2016 01 2016 01 December 15, 2017. not not In February 2016, 2016 02, Leases (Topic 842 2016 02 12 2016 02 December 15, 2018. not may not In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 2016 13 December 15, 2019. not not In March 2017, 2017 08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310 20 2017 08 2017 08 December 15, 2018. not not

Note 3 - Investments (Tables)

Note 3 - Investments (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-for-Sale Amortized Fair % of Total September 30, 2017 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 400,000 $ 400,217 4.3 % Years 1-5 5,347,561 5,384,875 57.3 % Years 5-10 3,523,638 3,563,607 37.9 % Due after ten years 50,000 49,390 0.5 % Total $ 9,321,199 $ 9,398,089 100.0 % 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 Reconciliation [Table Text Block]	Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair September 30, 2017 Cost Gain Loss Value Money market fund $ 177,379 $ 177,379 Certificates of deposit, short term 400,000 $ 246 $ (28 ) 400,218 Certificates of deposit, fixed maturities 750,000 2,012 752,012 Corporate bonds, fixed maturities 8,171,199 111,115 (36,455 ) 8,245,859 Total investments $ 9,498,578 $ 113,373 $ (36,483 ) $ 9,575,468 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)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	Nine months ended Nine months ended September 30, 2017 September 30, 2016 Balance —January 1 $ 3,743,551 $ 3,253,346 Net incurred claims related to: Current year 42,789,639 41,999,068 Prior years 80,300 (45,147 ) Net incurred claims 42,869,939 41,953,921 Net paid claims related to: Current year 39,583,233 38,760,333 Prior years 3,612,472 3,151,778 Net paid claims 43,195,705 41,912,111 Balance —September 30 $ 3,417,785 $ 3,295,156

Note 7 - Accumulated Other Co19

Note 7 - Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Three months ended Three months ended September 30, 2017 September 30, 2016 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains, net, on investments available for sale, beginning of period $ 53,214 $ 18,097 $ 35,117 $ 308,777 $ 104,988 $ 203,789 Other comprehensive income (loss) before reclassification 23,208 7,890 15,318 (8,644 ) (2,939 ) (5,705 ) Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net (12,512 ) (4,254 ) (8,258 ) (61,301 ) (20,842 ) (40,459 ) Effect on other comprehensive income 10,696 3,636 7,060 (69,945 ) (23,781 ) (46,164 ) Accumulated unrealized income, net, on investments available for sale, end of period $ 63,910 $ 21,733 $ 42,177 $ 238,832 $ 81,207 $ 157,625 Accumulated unrealized losses, net, on interest rate swap, beginning of period $ (5,330 ) $ (1,812 ) $ (3,518 ) $ (64,525 ) $ (21,940 ) $ (42,585 ) Other comprehensive income before reclassification 1,320 449 871 9,339 3,176 6,163 Effect on other comprehensive losses 1,320 449 871 9,339 3,176 6,163 Accumulated unrealized losses, net, on interest rate swap, end of period $ (4,010 ) $ (1,363 ) $ (2,647 ) $ (55,186 ) $ (18,764 ) $ (36,422 ) Accumulated other comprehensive gain, beginning of period $ 47,884 $ 16,285 $ 31,599 $ 244,252 $ 83,048 $ 161,204 Change in unrealized gains (losses), net, on investments available for sale 10,696 3,636 7,060 (69,945 ) (23,781 ) (46,164 ) Change in unrealized gains, net, on interest rate swap 1,320 449 871 9,339 3,176 6,163 Effect on other comprehensive income (loss) 12,016 4,085 7,931 (60,606 ) (20,605 ) (40,001 ) Accumulated other comprehensive income, end of period $ 59,900 $ 20,370 $ 39,530 $ 183,646 $ 62,443 $ 121,203 Nine months ended Nine months ended September 30, 2017 September 30, 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 ) $ (11,725 ) $ (22,773 ) Other comprehensive income before reclassification 126,520 43,017 83,503 283,306 96,324 186,982 Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net (49,234 ) (16,740 ) (32,494 ) (9,976 ) (3,392 ) (6,584 ) Effect on other comprehensive income 77,286 26,277 51,009 273,330 92,932 180,398 Accumulated unrealized gains, net, on investments available for sale, end of period $ 63,910 $ 21,733 $ 42,177 $ 238,832 $ 81,207 $ 157,625 Accumulated unrealized losses, net, on interest rate swap, beginning of period $ (6,697 ) $ (2,277 ) $ (4,420 ) $ (18,016 ) $ (6,126 ) $ (11,890 ) Other comprehensive income (loss) before reclassification 2,687 914 1,773 (37,170 ) (12,638 ) (24,532 ) Effect on other comprehensive income (loss) 2,687 914 1,773 (37,170 ) (12,638 ) (24,532 ) Accumulated unrealized losses, net, on interest rate swap, end of period $ (4,010 ) $ (1,363 ) $ (2,647 ) $ (55,186 ) $ (18,764 ) $ (36,422 ) Accumulated other comprehensive loss, beginning of period $ (20,073 ) $ (6,821 ) $ (13,252 ) $ (52,514 ) $ (17,851 ) $ (34,663 ) Change in unrealized gains, net, on investments available for sale 77,286 26,277 51,009 273,330 92,932 180,398 Change in unrealized gains (losses), net, on interest rate swap 2,687 914 1,773 (37,170 ) (12,638 ) (24,532 ) Effect on other comprehensive income 79,973 27,191 52,782 236,160 80,294 155,866 Accumulated other comprehensive income, end of period $ 59,900 $ 20,370 $ 39,530 $ 183,646 $ 62,443 $ 121,203

Note 8 - Segment Information (T

Note 8 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Three Months Ended September 30, 2017 September 30, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 12,922 $ 9,352 $ 3,570 $ 13,373 $ 9,859 $ 3,514 Fully-insured dental PPO 6,483 4,372 2,111 5,582 3,878 1,704 Self-insured dental 7,733 6,678 1,055 7,584 6,575 1,009 Corporate, all other 201 201 195 195 Total $ 27,339 $ 20,402 6,937 $ 26,734 $ 20,312 6,422 Investment income 70 69 Realized gains on investments, net 55 100 Other income 10 Insurance expense 5,479 5,444 Income before income tax $ 1,583 $ 1,157 Total assets-corporate $ 79,346 Nine Months Ended Nine Months Ended September 30, 2017 September 30, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 38,700 $ 29,375 $ 9,325 $ 39,915 $ 30,351 $ 9,564 Fully-insured dental PPO 19,513 13,495 6,018 16,727 11,603 5,124 Self-insured dental 22,414 19,339 3,075 22,200 19,200 3,000 Corporate, all other 599 599 567 567 Total $ 81,226 $ 62,209 19,017 $ 79,409 $ 61,154 18,255 Investment income 194 207 Realized gains on investments, net 187 48 Other income 47 Insurance expense 16,790 16,208 Income before income tax $ 2,608 $ 2,349 Total assets-corporate $ 79,346

Note 9 - Fair Value Measureme21

Note 9 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	September 30, 2017 December 31, 2016 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 752 $ 752 $ 805 $ 805 Investment grade corporate bonds 7,576 7,576 7,363 7,363 Non-investment grade corporate bonds 670 670 657 657 Short-term investments Money market funds $ 177 177 $ 223 223 Federally-Insured certificates of deposit 400 400 290 290 Deferred compensation investments (a) Equity mutual fund investments 1,118 1,118 729 729 State guarantee fund deposits (b) Government securities 1,771 1,771 1,775 1,775 Federally-Insured certificates of deposit 75 75 75 75 Total $ 3,066 $ 9,473 $ 12,539 $ 2,727 $ 9,190 $ 11,917 Liabilities Interest rate swap (c) $ 4 $ 4 $ 7 $ 7 Total $ $ 4 $ 4 $ $ 7 $ 7

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual)	9 Months Ended
	Sep. 30, 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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Financial Guarantee Insurance Contracts, Unearned Premium Revenue	$ 46,847,000		$ 46,847,000		$ 46,955,000
Unbilled Contracts Receivable	45,349,000		45,349,000		45,687,000
Advance Premium Received	1,497,000		1,497,000		1,268,000
Premium Deficiency Reserve	0		0		$ 0
Deferred Policy Acquisition Costs, Additions	724,000	$ 753,000	3,700,000	$ 4,847,000
Deferred Policy Acquisition Costs, Amortization Expense	$ 1,243,000	$ 1,196,000	$ 3,710,000	$ 3,557,000

Note 3 - Investments (Details T

Note 3 - Investments (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Available-for-sale Securities, Amortized Cost Basis	$ 9,498,578	$ 9,337,955
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Certificates of Deposit [Member]
Available-for-sale Securities, Amortized Cost Basis	1,150,000	1,090,000
Money Market Funds [Member]
Available-for-sale Securities, Amortized Cost Basis	177,379	222,577
Available-for-sale Securities	177,000	223,000
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis	8,171,199	$ 8,025,378
Investment Owned, at Fair Value	$ 8,246,000
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.20%
Weighted Average Maturity of Investment	5 years 76 days
Corporate Bond Securities [Member] | BBB- or Better [Member]
Investment Owned, at Fair Value	$ 7,576,000
Corporate Bond Securities [Member] | BB + or Lower [Member]
Investment Owned, at Fair Value	$ 670,000

Note 3 - Investments - Maturity

Note 3 - Investments - Maturity Dates for Fixed Maturities and Short-term Investments (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Maturity dates occurring:
Total, amortized cost	$ 8,921,000	$ 8,825,000
Fixed Maturities and Short Term Investments Excluding the Money Market Funds [Member]
Maturity dates occurring:
Less than 1 year, amortized cost	400,000	290,000
Less than 1 year, fair value	$ 400,217	$ 290,412
Less than 1 year, percentage of total fair value	4.30%	3.20%
Years 1-5, amortized cost	$ 5,347,561	$ 5,722,990
Years 1-5, fair value	$ 5,384,875	$ 5,741,735
Years 1-5, percentage of total fair value	57.30%	63.00%
Years 5-10, amortized cost	$ 3,523,638	$ 3,052,388
Years 5-10, fair value	$ 3,563,607	$ 3,035,185
Years 5-10, percentage of total fair value	37.90%	33.30%
Due after ten years, amortized cost	$ 50,000	$ 50,000
Due after ten years, fair value	$ 49,390	$ 47,500
Due after ten years, percentage of total fair value	0.50%	0.50%
Total, amortized cost	$ 9,321,199	$ 9,115,378
Total, fair value	$ 9,398,089	$ 9,114,832
Total, percentage of total fair value	100.00%	100.00%

Note 3 - Investments - Fixed Ma

Note 3 - Investments - Fixed Maturities and Short-term Investments (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Available-for-sale Securities, Amortized Cost Basis	$ 9,498,578	$ 9,337,955
Available-for-sale securities, gross unrealized gain	113,373	81,463
Available-for-sale securities, gross unrealized loss	(36,483)	(82,009)
Available-for-sale securities, fair value	9,575,468	9,337,409
Money Market Funds [Member]
Available-for-sale Securities, Amortized Cost Basis	177,379	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	177,379	222,577
Certificates of Deposit Short Term [Member]
Available-for-sale Securities, Amortized Cost Basis	400,000	290,000
Available-for-sale securities, gross unrealized gain	246	412
Available-for-sale securities, gross unrealized loss	(28)	0
Available-for-sale securities, fair value	400,218	290,412
Certificates of Deposit, Fixed Maturities [Member]
Available-for-sale Securities, Amortized Cost Basis	750,000	800,000
Available-for-sale securities, gross unrealized gain	2,012	4,728
Available-for-sale securities, gross unrealized loss		(66)
Available-for-sale securities, fair value	752,012	804,662
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis	8,171,199	8,025,378
Available-for-sale securities, gross unrealized gain	111,115	76,323
Available-for-sale securities, gross unrealized loss	(36,455)	(81,943)
Available-for-sale securities, fair value	$ 8,245,859	$ 8,019,758

Note 4 - Deferred Compensatio27

Note 4 - Deferred Compensation Plan (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Dividends Payable, Amount Per Share	$ 42.50	$ 40.47
Increase (Decrease) in Deferred Compensation					$ 569,133	$ 434,409
Deferred Compensation Liability, Current and Noncurrent			$ 4,452,667		4,452,667		$ 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			127,000	$ 125,000	550,000	399,000
Directors and Employees [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 13,000	$ 15,000	$ 45,000	$ 40,000
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 ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Balance - January 1	$ 3,743,551	$ 3,253,346
Net incurred claims related to:
Current year	42,789,639	41,999,068
Prior years	80,300	(45,147)
Net incurred claims	42,869,939	41,953,921
Net paid claims related to:
Current year	39,583,233	38,760,333
Prior years	3,612,472	3,151,778
Net paid claims	43,195,705	41,912,111
Balance - December 31	$ 3,417,785	$ 3,295,156

Note 6 - Federal Income Taxes (

Note 6 - Federal Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Effective Income Tax Rate Reconciliation, Percent	35.60%	43.30%	35.60%	43.30%
Income Tax Expense (Benefit)	$ 563,657	$ 501,616	$ 929,005	$ 1,018,419
Unrecognized Tax Benefits	$ 0		$ 0
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 - Changes in AOCI (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Effect on other comprehensive income (loss), net	$ 7,931	$ (40,001)	$ 52,782	$ 155,866
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	53,214	308,777	(13,376)	(34,498)
Other comprehensive income (loss) before reclassification, before tax	23,208	(8,644)	126,520	283,306
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, before tax	(12,512)	(61,301)	(49,234)	(9,976)
Effect on other comprehensive income (loss), before tax	10,696	(69,945)	77,286	273,330
Accumulated other comprehensive income (loss), before tax	63,910	238,832	63,910	238,832
Accumulated other comprehensive income (loss), tax	18,097	104,988	(4,544)	(11,725)
Other comprehensive income (loss) before reclassification, tax	7,890	(2,939)	43,017	96,324
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, tax	(4,254)	(20,842)	(16,740)	(3,392)
Effect on other comprehensive income (loss), tax	3,636	(23,781)	26,277	92,932
Accumulated other comprehensive income (loss), tax	21,733	81,207	21,733	81,207
Accumulated other comprehensive income (loss), net	35,117	203,789	(8,832)	(22,773)
Other comprehensive income (loss) before reclassification, net	15,318	(5,705)	83,503	186,982
Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net	(8,258)	(40,459)	(32,494)	(6,584)
Effect on other comprehensive income (loss), net	7,060	(46,164)	51,009	180,398
Accumulated other comprehensive income (loss), net	42,177	157,625	42,177	157,625
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	(5,330)	(64,525)	(6,697)	(18,016)
Other comprehensive income (loss) before reclassification, before tax	1,320	9,339	2,687	(37,170)
Effect on other comprehensive income (loss), before tax	1,320	9,339	2,687	(37,170)
Accumulated other comprehensive income (loss), before tax	(4,010)	(55,186)	(4,010)	(55,186)
Accumulated other comprehensive income (loss), tax	(1,812)	(21,940)	(2,277)	(6,126)
Other comprehensive income (loss) before reclassification, tax	449	3,176	914	(12,638)
Effect on other comprehensive income (loss), tax	449	3,176	914	(12,638)
Accumulated other comprehensive income (loss), tax	(1,363)	(18,764)	(1,363)	(18,764)
Accumulated other comprehensive income (loss), net	(3,518)	(42,585)	(4,420)	(11,890)
Other comprehensive income (loss) before reclassification, net	871	6,163	1,773	(24,532)
Effect on other comprehensive income (loss), net	871	6,163	1,773	(24,532)
Accumulated other comprehensive income (loss), net	(2,647)	(36,422)	(2,647)	(36,422)
AOCI Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	47,884	244,252	(20,073)	(52,514)
Change in unrealized gains, net, on investments available for sale, before tax	10,696	(69,945)	77,286	273,330
Change in unrealized gains (losses), net, on interest rate swap, before tax	1,320	9,339	2,687	(37,170)
Effect on other comprehensive income (loss), before tax	12,016	(60,606)	79,973	236,160
Accumulated other comprehensive income (loss), before tax	59,900	183,646	59,900	183,646
Accumulated other comprehensive income (loss), tax	16,285	83,048	(6,821)	(17,851)
Change in unrealized gains, net, on investments available for sale, tax	3,636	(23,781)	26,277	92,932
Change in unrealized gains (losses), net, on interest rate swap, tax	449	3,176	914	(12,638)
Effect on other comprehensive income (loss), tax	4,085	(20,605)	27,191	80,294
Accumulated other comprehensive income (loss), tax	20,370	62,443	20,370	62,443
Accumulated other comprehensive income (loss), net	31,599	161,204	(13,252)	(34,663)
Change in unrealized gains, net, on investments available for sale, net	7,060	(46,164)	51,009	180,398
Change in unrealized gains (losses), net, on interest rate swap, net	871	6,163	1,773	(24,532)
Effect on other comprehensive income (loss), net	7,931	(40,001)	52,782	155,866
Accumulated other comprehensive income (loss), net	$ 39,530	$ 121,203	$ 39,530	$ 121,203

Note 8 - Segment Information (D

Note 8 - Segment Information (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Number of Reportable Segments			4
Gross Profit	$ 6,937,000	$ 6,422,000	$ 19,017,000	$ 18,255,000

Note 8 - Segment Information -

Note 8 - Segment Information - Reportable Segments (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Revenues - External Customers	$ 27,339,477	$ 26,734,505	$ 81,226,549	$ 79,409,241
Healthcare Services Expense	20,402,073	20,311,592	62,209,264	61,154,178
Total	6,937,000	6,422,000	19,017,000	18,255,000
Investment income	70,162	68,498	193,776	206,966
Realized gains on investments, net	54,755	99,558	187,177	48,233
Other income		10,384		46,728
Insurance expense	5,479,414	5,444,758	16,789,910	16,207,664
Income before income tax	1,582,907	1,156,595	2,608,328	2,349,326
Total assets-corporate	79,346,086		79,346,086		$ 78,081,807
Fully Insured Dental HMO [Member]
Revenues - External Customers	12,922,000	13,373,000	38,700,000	39,915,000
Healthcare Services Expense	9,352,000	9,859,000	29,375,000	30,351,000
Total	3,570,000	3,514,000	9,325,000	9,564,000
Fully Insured Dental PPO [Member]
Revenues - External Customers	6,483,000	5,582,000	19,513,000	16,727,000
Healthcare Services Expense	4,372,000	3,878,000	13,495,000	11,603,000
Total	2,111,000	1,704,000	6,018,000	5,124,000
Self-insured Dental [Member]
Revenues - External Customers	7,733,000	7,584,000	22,414,000	22,200,000
Healthcare Services Expense	6,678,000	6,575,000	19,339,000	19,200,000
Total	1,055,000	1,009,000	3,075,000	3,000,000
Corporate and Other [Member]
Revenues - External Customers	201,000	195,000	599,000	567,000
Healthcare Services Expense
Total	$ 201,000	$ 195,000	$ 599,000	$ 567,000

Note 9 - Fair Value Measureme33

Note 9 - Fair Value Measurements (Details Textual) - USD ($)		Sep. 30, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure, Nonrecurring		$ 0	$ 0
Assets, Fair Value Disclosure	[1]	12,539,000	11,917,000
Liabilities, Fair Value Disclosure, Nonrecurring		0	0
Fair Value, Inputs, Level 3 [Member]
Assets, Fair Value Disclosure		0	0
Financial 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 on a Recurring Basis (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Assets
Assets	[1]	$ 12,539	$ 11,917
Liabilities
Liabilities		4	7
Interest Rate Swap [Member]
Liabilities
Liabilities	[2]	4	7
Fair Value, Inputs, Level 1 [Member]
Assets
Assets	[1]	3,066	2,727
Liabilities
Liabilities
Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Liabilities
Liabilities
Fair Value, Inputs, Level 2 [Member]
Assets
Assets	[1]	9,473	9,190
Liabilities
Liabilities		4	7
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Liabilities
Liabilities	[2]	4	7
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets		752	805
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		752	805
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]
Assets
Assets		7,576	7,363
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		7,576	7,363
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member]
Assets
Assets		670	657
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		670	657
Short-term Investments [Member] | Money Market Funds [Member]
Assets
Assets		177	223
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets
Assets		177	223
Short-term Investments [Member] | Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Assets
Assets
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets		400	290
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		400	290
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]
Assets
Assets	[3]	1,118	729
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets	[3]	1,118	729
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets	[1]	1,771	1,775
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets	[1]	1,771	1,775
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets	[1]	75	75
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets	[1]	$ 75	$ 75
[1]	Included in other assets
[2]	Included in other payables and accruals
[3]	Included as a trading security in other assets