DCP Holding 10-K 30 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Mar. 23, 2018	Jun. 30, 2017
Document Information [Line Items]
Entity Registrant Name	DCP Holding CO
Entity Central Index Key	1,361,025
Trading Symbol	dcph
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 14.4
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
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)		8,653
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		500

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Fixed maturities, available for sale at fair value, amortized cost of $8,790,000 and $8,825,000 at December 31, 2017 and 2016, respectively	$ 8,810,056	$ 8,824,420
Short-term investments, available for sale at fair value, cost of $781,000 and $513,000 at December 31, 2017 and 2016, respectively	781,951	512,989
Total investments	9,592,007	9,337,409
CASH AND CASH EQUIVALENTS	13,177,193	11,221,951
ACCRUED INVESTMENT INCOME	80,904	78,662
ACCOUNTS RECEIVABLE, including uncollected premiums of $1,118,996 and $1,018,391, net of allowance of $45,809 and $41,092 at December 31, 2017 and 2016, respectively	36,400,634	46,705,170
DEFERRED ACQUISITION COSTS	2,636,858	3,109,117
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $3,684,537 and $3,531,436 at December 31, 2017 and 2016, respectively	3,661,598	2,756,999
OTHER ASSETS	4,780,001	4,872,499
TOTAL ASSETS	70,329,195	78,081,807
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
CLAIMS PAYABLE	3,576,185	3,743,551
UNEARNED PREMIUM REVENUE	36,818,123	46,954,609
OTHER PAYABLES AND ACCRUALS	7,175,048	7,334,165
MORTGAGE LOAN PAYABLE	1,095,200	1,148,000
CAPITAL LEASE OBLIGATIONS	1,200,925	558,114
DEFERRED COMPENSATION	4,821,982	4,051,078
TOTAL LIABILITIES	54,687,463	63,789,517
COMMITMENTS AND CONTINGENCIES
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	15,641,732	14,292,290
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	70,329,195	78,081,807
Common Class A [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	605,143	561,439
Common Class B [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	10,472,602	9,546,686
Common Class C [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	4,563,987	4,184,165
Class D Redeemable Common Shares [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares
Provider Preferred - 2009 Series [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ / shares in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fixed maturities, available for sale at fair value, amortized cost	$ 8,790,000	$ 8,825,000
Short-term investments, available for sale at fair value, amortized cost	781,000	513,000
Accounts receivable, uncollected premiums	1,118,996	1,018,391
Accounts receivable, allowance	45,809	41,092
Depreciation and amortization, property and equipment	$ 3,684,537	$ 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)	8,653	8,604
Redeemable shares, outstanding (in shares)	8,653	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
Class D Redeemable Common Shares [Member]
Redeemable shares, authorized (in shares)	100,000	100,000
Redeemable shares, issued (in shares)	0	0
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Provider Preferred - 2009 Series [Member]
Redeemable shares, authorized (in shares)	5,000	5,000
Redeemable shares, issued (in shares)	0	0
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Preferred shares, issued (in shares)	0	0
Preferred shares, outstanding (in shares)	0	0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
REVENUES
Premium revenue	$ 107,589,114	$ 105,594,134	$ 98,261,441
Investment income	264,891	274,220	251,756
Realized gains (losses) on investments, net	249,300	75,849	(58,926)
Other income		51,920	62,304
Total revenues	108,103,305	105,996,123	98,516,575
EXPENSES
Healthcare services expense	81,607,541	80,500,160	76,683,963
Insurance expense:
Salaries and benefits expense	9,206,665	9,022,484	7,766,987
Commission expenses and other acquisition costs	5,495,576	5,538,688	5,420,357
Other insurance expense	7,992,967	7,582,136	6,888,760
Total insurance expense	22,695,208	22,143,308	20,076,104
Total expenses	104,302,749	102,643,468	96,760,067
INCOME BEFORE INCOME TAX	3,800,556	3,352,655	1,756,508
PROVISION (BENEFIT) FOR INCOME TAX:
Current	1,502,404	1,552,952	1,101,048
Deferred	468,718	(189,468)	(302,625)
INCOME TAX EXPENSE	1,971,122	1,363,484	798,423
NET INCOME	1,829,434	1,989,171	958,085
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Change in the fair value of interest rate swap, net of income tax of $4,659, $3,848, and ($4,475), respectively	9,043	7,471	(8,687)
Change in the fair value of investments, net of income tax of $22,599, $17,193, and ($84,741), respectively	43,866	33,373	(164,497)
Reclassification adjustment for (gains) losses included in net income, net of income tax of ($17,720), ($10,011) and $20,035, respectively	(34,397)	(19,433)	38,891
Total other comprehensive income (loss)	18,512	21,411	(134,293)
TOTAL COMPREHENSIVE INCOME	$ 1,847,946	$ 2,010,582	$ 823,792

Consolidated Statements of Com5

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest rate swap, tax expense (benefit)	$ 4,659	$ 3,848	$ (4,475)
Investments, tax expense (benefit)	22,599	17,193	(84,741)
Reclassification adjustment for gains included in net income, expense (benefit)	$ (17,720)	$ (10,011)	$ 20,035

Consolidated Statements of Rede

Consolidated Statements of Redeemable Shares and Shareholders' Equity - USD ($)	Class A Redeemable Common Shares [Member]	Class B Redeemable Common Shares [Member]	Class C Redeemable Common Shares [Member]	Institutional Preferred Shares 2010 Series [Member]	Institutional Preferred Shares 2012 Series [Member]	Institutional Preferred Shares 2013 Series [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2014	531	7,843	321	300	1,000	1,000
Balance at Dec. 31, 2014	$ 529,158	$ 7,815,789	$ 319,886	$ 414,173	$ 1,195,484	$ 1,099,604
Net income							$ 958,085		$ 958,085
Other comprehensive income (loss), net								$ (134,293)	(134,293)
Dividends declared and paid							(481,089)		(481,089)
Redeemable Shares issued (in shares)		510	1,684
Redeemable Shares issued		$ 501,329	$ 1,545,816
Redeemable Shares repurchased (in shares)	(15)	(211)
Redeemable Shares repurchased	$ (14,971)	$ (210,298)
Accretion of shares to redemption value	$ 7,858	$ 130,570	$ 162,788	$ 6,342	$ 18,307	$ 16,838	(476,996)	134,293	(342,703)
Balance (in shares) at Dec. 31, 2015	516	8,142	2,005	300	1,000	1,000
Balance at Dec. 31, 2015	$ 522,045	$ 8,237,390	$ 2,028,490	$ 420,515	$ 1,213,791	$ 1,116,442
Net income							1,989,171		1,989,171
Other comprehensive income (loss), net								21,411	21,411
Dividends declared and paid							(510,413)		(510,413)
Redeemable Shares issued (in shares)		661	1,766
Redeemable Shares issued		$ 665,053	$ 1,728,874
Redeemable Shares repurchased (in shares)	(10)	(199)		(300)	(1,000)	(1,000)
Redeemable Shares repurchased	$ (10,294)	$ (206,321)		$ (428,819)	$ (1,237,758)	$ (1,138,487)
Accretion of shares to redemption value	$ 49,688	$ 850,564	$ 426,801	$ 8,304	$ 23,967	$ 22,045	(1,359,958)	(21,411)	(1,381,369)
Extinguishment cost of redeemable preferred shares							(118,800)		(118,800)
Balance (in shares) at Dec. 31, 2016	506	8,604	3,771
Balance at Dec. 31, 2016	$ 561,439	$ 9,546,686	$ 4,184,165
Net income							1,829,434		1,829,434
Other comprehensive income (loss), net								18,512	18,512
Dividends declared and paid							(547,443)		(547,443)
Redeemable Shares issued (in shares)		196
Redeemable Shares issued		$ 217,474
Redeemable Shares repurchased (in shares)	(6)	(147)
Redeemable Shares repurchased	$ (6,547)	$ (161,989)
Accretion of shares to redemption value	$ 50,251	$ 870,431	$ 379,822				$ (1,281,991)	$ (18,513)	$ (1,300,504)
Balance (in shares) at Dec. 31, 2017	500	8,653	3,771
Balance at Dec. 31, 2017	$ 605,143	$ 10,472,602	$ 4,563,987

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,829,434	$ 1,989,171	$ 958,085
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	460,612	504,302	484,438
Realized (gains) losses on investments, net	(249,300)	(75,849)	58,926
Deferred	468,718	(189,468)	(302,625)
Deferred compensation	988,378	994,708	747,825
Effects of changes in operating assets and liabilities:
Accrued investment income	(2,242)	(3,405)	(5,795)
Accounts receivable	10,304,536	(14,964,004)	834,988
Deferred acquisition costs	472,259	(1,096,513)	37,724
Other assets	(197,913)	(138,296)	(167,554)
Claims payable	(167,366)	490,205	255,733
Unearned premium revenue	(10,136,486)	14,323,492	(5,651)
Other payables and accruals	(162,548)	1,847,987	97,946
Net cash provided by operating activities	3,608,082	3,682,330	2,994,040
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(4,167,448)	(5,335,774)	(4,955,458)
Sales of investments	3,477,096	3,475,750	3,038,165
Maturities of investments	490,000	200,000	700,000
Acquisition of property and equipment	(1,312,949)	(549,083)	(471,904)
Proceeds from the sale of property and equipment	920,752		346,823
Investment, other			(2,000)
Net cash used in investing activities	(592,549)	(2,209,107)	(1,344,374)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(52,800)	(50,400)	(49,200)
Repayment of capital lease	(277,941)	(311,342)	(248,845)
Repurchase of redeemable common shares	(182,107)	(275,773)	(223,176)
Repurchase of redeemable preferred shares		(2,805,064)
Redeemable shares issued		2,280,066	1,932,356
Extinguishment cost of redeemable preferred shares		(118,800)
Issuance cost of redeemable shares		(116,833)	(112,419)
Dividends paid	(547,443)	(510,413)	(481,089)
Net cash (used in) provided by financing activities	(1,060,291)	(1,908,559)	817,627
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,955,242	(435,336)	2,467,293
CASH AND CASH EQUIVALENTS—Beginning of year	11,221,951	11,657,287	9,189,994
CASH AND CASH EQUIVALENTS—End of year	13,177,193	11,221,951	11,657,287
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	71,000	70,000	68,000
Cash paid for income taxes	1,376,000	1,429,000	963,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	11,871	25,443	84,618
Capital lease obligation	920,752		346,823
Purchased property and equipment (included in other payables and accruals)	$ 23,700		$ 8,823

Note 1 - General Information an

Note 1 - General Information and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. DCP Holding Company (the “Company”) is the parent holding company of three one December 31, 2017, 346,300 40,300 3,000 3,100 2,200 one 45,900 2017. 10,900 eight The accounting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The accompanying consolidated financial statements include estimates for items such as claims payable, deferred acquisition costs, income taxes and various other liability accounts. Actual results could differ from those estimates. Policies that affect the more significant elements of the consolidated financial statements are summarized below. Basis of Presentation 7 X 13 15 1934. Cash and Cash Equivalents three Investments Management follows a consistent and systematic process for recognizing impairments on securities that sustain other-than-temporary declines in value. The decision to record an other-than-temporary impairment for a security incorporates both quantitative criteria and qualitative information. The Company considers the severity of the loss on a security, duration of loss, duration of the investment, credit rating of the security, as well as payment performance and the Company’s intent or requirement to sell the investment before recovery when determining whether any impairment is other than temporary. The Company’s impairment policy for fixed-maturity securities states that other-than-temporary impairment is considered to have occurred if ( 1 2 not 3 not Property and Equipment 27 15 5 5 The Company capitalizes the costs of computer software developed or obtained for internal use in accordance generally accepted accounting principles. Capitalized computer software costs consist of purchased software licenses, implementation costs, development costs and payroll-related costs for certain projects that qualify for capitalization. The Company expenses costs related to preliminary project assessment, training and application maintenance as incurred, and amortizes the capitalized computer software costs on a straight-line basis over the estimated useful life of the software upon being placed in service. The Company reviews property and equipment for impairment whenever events or changes in circumstances, such as significant decreases in market values of assets, changes in legal factors or in the business climate, and accumulation of costs significantly in excess of the amount originally expected to acquire or construct an asset, or other such factors indicate that the carrying amount may not State Guarantee Fund Deposits $1,838,000 $1,850,000 December 31, 2017 2016, not Goodwill and Intangible Assets may Business acquisitions often result in recording identifiable intangible assets. Identifiable intangible assets are recognized at the time of an acquisition, based upon their fair value. Similar to long-lived tangible assets, identifiable define-life intangible assets are subject to amortization and periodic impairment reviews whenever events or changes in circumstances indicate that the carrying amount of an asset may not Deferred Acquisition Costs— not not $4,508,000, $5,877,000, $4,358,000, $4,980,000, $4,780,000, $4,396,000 December 31, 2017, 2016, 2015, Redeemable Institutional Preferred Shares 2010, “2010 2010 300 $1,000 $300,000. 5% In 2012, “2012 2012 1,000 $1,000 $1,000,000. 5% In 2013, “2013 2013 1,000 $1,000 $1,000,000. 5% On June 30, 2016, 2010 2012 2013 100% 5% 2012 2013 June 30, 2016, $2,924,000. Redeemable Common Shares 40%. Premium Revenue Fully-Insured—Membership contracts are written on an annual or multi-year basis and are subject to cancellation by the employer group upon thirty $36,818,000 $46,955,000 December 31, 2017 2016, $35,281,000 $45,687,000 December 31, 2017 2016, not $1,537,000 $1,268,000 December 31, 2017 2016, December 31, 2017 2016, no Self-Insured—The Company provides administrative and claims processing services, benefit plan design, and access to its provider networks for an administrative fee to self-insured groups. The Company has no Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis. ASO fees also include the administrative fees the Company earns relative to the dental PPO, dental indemnity and vision products that are underwritten by third Investment Income Other Income and Realized Gain s (Losses) On Investments, Net 14 Healthcare Services Expense — Healthcare services expense is recognized on a monthly basis. In the case of the fully-insured dental HMO and indemnity (“dental HMO/IND”) and dental PPO segments, healthcare services expense is calculated by taking the paid claims associated with the fully-insured membership and adjusting this amount for the change in the claims payable liability determined using actuarial estimates. For the self-insured dental segment, the healthcare services expense is based solely on the paid claims for the self-insured membership. The Company incurred claim costs related to dental care providers amounting to approximately $81,608,000, $80,500,000, $76,684,000, December 31, 2017, 2016, 2015, Claims Payable — The Company estimates liabilities for both incurred but not may Derivative Instruments not Federal Income Tax The Company reviews the deferred tax assets to determine the necessity of a valuation allowance. Valuation allowances are provided to the extent it is more likely than not not Concentrations of Credit Risk not 90 During 2017, 2016, 2015, five 10%, two 11% 2017, 2016, 2015, The Company had one 25% 24% December 31, 2017 2016, The Company maintains its cash in bank deposit accounts, which at times exceed federally insured limits. The Company has not Fair Value of Financial Instruments Certain financial instruments are required to be recorded at fair value. The Company primarily bases fair value for investments in fixed-maturity securities (including federally-insured certificates of deposits, investment grade corporate bonds and non-investment grade corporate bonds) on quoted market prices or on prices from a pricing vendor, an outside resource that supplies securities pricing, dividend, corporate action and descriptive information to support pricing, securities operations, research and portfolio management. The Company obtains and reviews the pricing service’s valuation methodologies and validates these prices using various inputs, including quotes from other independent regulatory sources. When deemed necessary, the Company validates prices by replicating a sample using a discounted cash flow model. Changes in assumptions or estimation methods could affect the fair value estimates. New Accounting Guidance — May 2014, 2014 09, Revenue from Contracts with Customers Insurance contracts are not not 2014 09 December 15, 2017. January 1, 2018 $53,000. We have reached conclusions on our key accounting assessments related to the standard and have finalized our accounting policies. Based on our assessment, revenue recognition for our self-insured dental segment will not 2016 08, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net) March 2016, $53,000. In preparation for adoption of the standard, we have implemented internal controls and revised business processes to prepare financial information in accordance with the standard. These new processes and procedures ensure data utilized for financial reporting is complete and accurate and is assessed in accordance with the guidelines of the standard. In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10 2016 01 2016 01 December 15, 2017. not not ’s consolidated financial position, cash flows and results of operations. 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 2 - Investments

Note 2 - Investments	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	2. INVESTMENTS The Company owned certificates of deposit insured by the Federal Deposit Insurance Corporation (“FDIC”) with an amortized cost of $1,150,000 $1,090,000 December 31, 2017 2016. $181,000 $223,000 December 31, 2017 2016, $8,240,000 $8,025,000 December 31, 2017 2016, The Company owned corporate bonds at December 31, 2017, December 31, 2017, $8,259,000, $7,588,000 $671,000, 3.22% December 31, 2017. 5.24 December 31, 2017. At December 31, 2017 2016, Available-for-Sale Amortized Fair % of Total December 31, 2017 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 600,000 $ 600,767 6.4 % Years 1-5 5,326,884 5,320,683 56.5 % Years 5-10 3,313,024 3,340,138 35.5 % Due after ten years 150,374 149,236 1.6 % Total $ 9,390,282 $ 9,410,824 100.0 % 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 December 31, 2017 2016, Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair December 31, 2017 Cost Gain Loss Value Money market fund $ 181,183 $ 181,183 Certificates of deposit, short term 600,000 $ 782 $ (15 ) 600,767 Certificates of deposit, fixed maturities 550,000 983 550,983 Corporate bonds, fixed maturities 8,240,282 73,769 (54,977 ) 8,259,074 Total investments $ 9,571,465 $ 75,534 $ (54,992 ) $ 9,592,007 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 at December 31, 201 7 2016 not no December 31, 2017 2016. six $111,000 December 31, 2015. no one December 31, 2017 2016. The following table provides realized investments gains and losses for the years ended December 31, 2017, 2016 2015: 2017 2016 2015 Gross realized gains $ 249,831 $ 147,513 $ 80,199 Gross realized losses (531 ) (71,664 ) (28,073 ) Other than temporary impairments (111,052 ) Total realized gains (losses) on investments, net $ 249,300 $ 75,849 $ (58,926 )

Note 3 - Property and Equipment

Note 3 - Property and Equipment	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	3 . PROPERTY AND EQUIPMENT Property and equipment at December 31 2017 2016 Land $ 364,000 $ 364,000 Building and building improvements 2,712,196 2,504,775 Furniture and equipment 4,269,939 3,419,660 Total property and equipment 7,346,135 6,288,435 Less accumulated depreciation and amortization $ (3,684,537 ) $ (3,531,436 ) Total property and equipment - net $ 3,661,598 $ 2,756,999 The Company had depreciation expense of approximately $4 32,000, $484,000, $449,000 December 31, 2017, 2016 2015,

Note 4 - Goodwill and Intangibl

Note 4 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	4. GOODWILL AND INTANGIBLE ASSETS Goodwill and intangible assets were recorded as a result of the acquisition of Adenta, Inc. in 2005 $136,000 December 31, 2017 2016. not $41,000 $199,000 December 31, 2017 $50,000 $190,000 December 31, 2016. $9,000, $15,000 $15,000 three December 31, 2017, 2016 2015. $41,000 December 31, 2017 20 11 December 31, 2017. 8 December 31, 2017 2016.

Note 5 - Deferred Compensation

Note 5 - Deferred Compensation Plan	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	5. In accordance with the 2006 $56,000, $61,000, $141,000 December 31, 2017, 2016 2015, may December 31, 2017 2016. The Plans also provide for the directors and key employees to receive share awards based on the book value of the Redeemable Common Shares. Subsequent to 2010, may not 100% 10%, 20%, 30% 40% four no 183 170 December 31, 2017 2016, The deferred compensation expense related to these awards is recorded ratably during the applicable vesting period. The Company recorded deferred compensation expense of approximately $956,000, $710,000, $597,000, $325,000, $241,000, $203,000, December 31, 2017, 2016, 2015, December 31, 2017, $175,000 1.69 Share-based compensation cost is measured at the grant date based on the fair value of the awards and is recognized as expense over the vesting periods and is included in total insurance expense in the condensed consolidated statements of comprehensive income. The fair value of employee awards is remeasured at the end of each reporting period with the change in fair value recognized in earnings. In February 2017 2016, $42.50 $40.47 $115,000 $102,000 February 2017 February 2016, December 31, 2017 2016, $4,822,000 $4,051,000, The maximum aggregate number of share based awards that may 15,000 2017, 196 2017, 99 February 2017 86 December 31, 2017, 4,936 3,065 The following is a summary of activity of non-vested awards for the years ended December 31, 2017 2016: Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31, 2017 Non-vested awards at January 1, 2017 169.7 Granted 196.0 $ 1,110 99.0 Vested (196.0 ) 1,110 (80.9 ) Forfeited (5.2 ) Non-vested awards at December 31, 2017 182.6 $ 1,247 Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31, 2016 Non-vested awards at January 1, 2016 157.4 Granted 228.0 $ 1,012 89.0 Vested (228.0 ) 1,012 (76.7 ) Non-vested awards at December 31, 2016 169.7 $ 1,131 The following is a summary of activity of vested awards for the years ended December 31, 2017 2016: Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2016 Vested awards at January 1, 2017 906.3 $ 1,131 1,347.9 Share based dividend 34.8 1,126 51.6 Vested during the year 196.0 1,247 80.9 Redeemed vested awards (0.9 ) Converted to Redeemable Common Shares (196.0 ) 1,247 Vested awards at December 31, 2017 941.1 1,247 1,479.5 $ 1,247 Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2015 Vested awards at January 1, 2016 872.6 $ 1,040 1,222.3 Share based dividend 33.7 1,025 48.9 Vested during the year 228.0 1,131 76.7 Converted to Redeemable Common Shares (228.0 ) 1,131 Vested awards at December 31, 2016 906.3 1,131 1,347.9 $ 1,131

Note 6 - Liability for Claims P

Note 6 - Liability for Claims Payable	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Liability for Claims Payable [Text Block]	6. LIABILITY FOR CLAIMS PAYABLE Activity in the liability for claims payable for members is summarized as follows: 2017 2016 2015 Balance —January 1 $ 3,743,551 $ 3,253,346 $ 2,997,613 Net incurred claims related to: Current year 56,312,068 55,449,347 51,683,686 Prior years (69,607 ) (63,522 ) 45,917 Net incurred claims 56,242,461 55,385,825 51,729,603 Net paid claims related to: Current year 52,778,058 51,721,965 48,438,729 Prior years 3,631,769 3,173,655 3,035,141 Net paid claims 56,409,827 54,895,620 51,473,870 Balance —December 31 $ 3,576,185 $ 3,743,551 $ 3,253,346 Reconciliation of claims payable liability to unpaid claims and claim adjustment expenses are as follows: 2017 2016 Net outstanding liabilities Dental HMO claims payable $ 2,321,842 $ 2,585,627 Dental PPO claims payable 1,194,079 1,093,986 Unallocated claims adjustment expenses 60,264 63,938 Total gross liability for unpaid claims and claim adjustment expense $ 3,576,185 $ 3,743,551 Substantially all of the incurred but not December 31, 2017 December 31, 2017 2016, $2,054,000 $1,441,000, December 31, 2017: Cumulative Fully-Insured Dental HMO Claims Incurred (Unaudited) Claim Dental Claim Year 2015 2016 2017 Frequency 2015 $ 37,376,156 $ 37,453,888 $ 37,454,566 248,484 2016 39,921,664 39,891,781 267,882 2017 38,546,241 242,486 Total $ 115,892,588 Cumulative Fully-Insured Dental HMO Claims Paid (Unaudited) Dental Claim Year 2015 2016 2017 2015 $ 35,259,523 $ 37,452,963 $ 37,454,566 2016 37,336,962 39,890,033 2017 36,226,147 Total $ 113,570,746 Liabilities for dental HMO claims payable $ 2,321,842 Cumulative Fully-Insured Dental PPO Claims Incurred (Unaudited) Claim Dental Claim Year 2015 2016 2017 Frequency 2015 $ 14,449,265 $ 14,352,688 $ 14,339,572 94,522 2016 15,463,744 15,461,629 105,939 2017 17,728,742 114,112 Total $ 47,529,943 Cumulative Fully-Insured Dental PPO Claims Paid (Unaudited) Dental Claim Year 2015 2016 2017 2015 $ 13,366,515 $ 14,337,446 $ 14,339,572 2016 14,385,000 15,459,881 2017 16,536,411 Total $ 46,335,864 Liabilities for dental PPO claims payable $ 1,194,079

Note 7 - Debt

Note 7 - Debt	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	7. DEBT The Company has a mortgage note with a bank, secured by the land and the office building with interest payable based on the 30 1.95%. 30 $1,095,000 30 1.95% 3.90% 10 December 22, 2022. $3,500,000 1:1. 2 Required principal repayments under the mortgage loan payable are as follows: Years Ending December 31 2018 $ 55,200 2019 57,600 2020 58,800 2021 61,200 2022 and thereafter 862,400 Total mortgage payable $ 1,095,200 The Company enters into sale-leaseback transactions with a leasing company for the sale of fixed assets. There is no not $921,000 $347,000 2017 2015, $999,000 $373,000 2017 2015, $2,500,000 At December 31, 201 7, 2018 $ 480,987 2019 354,552 2020 257,616 2021 187,386 Total 1,280,541 Less imputed interest (79,616 ) Present value of minimum lease payments $ 1,200,925

Note 8 - Derivative

Note 8 - Derivative	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	8 . DERIVATIVE The Company entered into an interest rate swap agreement (cash flow hedge) used to manage the Company’s interest rate risk. The swap agreement effectively changed the interest rate related to the Company’s mortgage note with a commercial bank from a variable rate based on the 30 1.95% 3.90% 10 December 22, 2022. not $1,095,000 $1,148,000 December 31, 2017 2016, not December 31, 2017 2016, $7,000 $7,000 7 The amounts included in other comprehensive income (loss) related to the interest rate swap was $9,043, $7,471, 8,687 $4,659, $3,848, 4,475 2017, 2016 2015,

Note 9 - Lines of Credit

Note 9 - Lines of Credit	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Lines of Credit Disclosure [Text Block]	9 . LINES OF CREDIT The Company has an annually renewable agreement with a commercial bank for a $500,000 2.50%. not three December 31, 2017. December 31, 2017 2016, no $500,000 July 2018. The Company has an additional annually renewable working capital line of credit for $1,000,000. 2.50%. not three December 31, 2017. December 31, 2017 2016, no $1,000,000 July 2018.

Note 10 - Federal Income Taxes

Note 10 - Federal Income Taxes	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	10. FEDERAL INCOME TAXES The components of the provision for income taxes are summarized as follows for the years ended December 31, 2017, 2016 2015, 2017 2016 2015 Current tax expense: Federal $ 1,464,411 $ 1,520,374 $ 1,075,126 State and local 37,993 32,578 25,922 Total current tax expense 1,502,404 1,552,952 1,101,048 Deferred tax benefit Federal 477,341 (180,068 ) (295,047 ) State and local (8,623 ) (9,400 ) (7,578 ) Total deferred tax benefit 468,718 (189,468 ) (302,625 ) Total provision for income taxes $ 1,971,122 $ 1,363,484 $ 798,423 Deferred tax assets and liabilities are comprised of the following: 2017 2016 Deferred tax assets: Unearned premiums $ 64,532 $ 86,212 Net operating loss 13,061 25,231 Recapitalization intangible 29,792 48,234 Accrued vacation 62,170 87,028 Accrued commissions 192,291 429,267 Deferred compensation 961,463 1,281,799 Legal Fees 81,364 Accrued professional fees 38,784 47,430 Unrealized loss on investments 21,308 30,774 Other, net 75,898 87,968 Gross deferred tax assets 1,540,663 2,123,943 Valuation Allowance (29,792 ) (48,234 ) Gross deferred tax assets, net of valuation allowance 1,510,871 2,075,709 Deferred tax liabilities: Deferred policy acquisition costs 96,483 163,923 Prepaid insurance 74,503 125,784 Property and equipment 200,739 160,033 Identifiable intangible assets 8,566 17,134 Gross deferred tax liabilities 380,291 466,874 Net deferred tax asset $ 1,130,580 $ 1,608,835 Management believes it is more likely than not $38,415, $74,209, $86,226, December 31, 2017, 2016, 2015, 2019 2025. December 31, 2017 2016. The Company’s effective tax rate was different from the U.S statutory rate due to the following: 2017 2016 2015 Effective Tax Effective Tax Effective Tax 2017 2016 2015 Rate Rate Rate Provision computed at statutory rate $ 1,292,189 $ 1,139,903 $ 597,213 34.0 % 34.0 % 34.0 % State and local taxes 29,323 23,101 9,309 0.8 0.7 0.5 Nondeductible meals, entertainment and legal expense 11,143 26,899 23,156 0.3 0.8 1.3 Tax Act adoption impact 691,921 18.2 Nondeductible federal premium tax 189,558 168,745 5.7 9.7 Other —net (53,454 ) (15,977 ) (1.4 ) (0.5 ) Provision for income taxes $ 1,971,122 $ 1,363,484 $ 798,423 51.9 % 40.7 % 45.5 % In December 2017, 2018, 34% 21%. . These items resulted in an estimated increase in our 2017 $692,000. The Tax Act is subject to further clarification and interpretation by the U.S. Treasury Department and the Internal Revenue Service. For example, the Tax Act changes the way that companies calculate their insurance claims and reserves for tax purposes, including revaluing those tax basis liabilities as of January 1, 2018, not ’s insurance claims and reserves deferred tax assets, were recorded at December 31, 2017 No. 118 118” not 118, 2018

Note 11 - Accounting for Uncert

Note 11 - Accounting for Uncertain Tax Positions	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Accounting for Uncertain Tax Positions [Text Block]	11. ACCOUNTING FOR UNCERTAIN TAX POSITIONS For the years ended December 31, 2017, 2016, 2015, not 2013 2012

Note 12 - Retirement Plan

Note 12 - Retirement Plan	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	12. RETIREMENT PLAN Employees of the Company are covered by a defined contribution 401 may not five $91,000, $89,000, $83,000 December 31, 2017, 2016 2015,

Note 13 - Accumulated Other Com

Note 13 - Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	13 . ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated other comprehensive income includes changes in unrealized gains and losses on available for sale and other invested assets as follows: 2017 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 66,465 22,599 43,866 50,566 17,193 33,373 Reclassification adjustment for realized investment gains, net included in realized gains on investments, net (52,117 ) (17,720 ) (34,397 ) (29,444 ) (10,011 ) (19,433 ) Effect on other comprehensive income 14,348 4,879 9,469 21,122 7,182 13,940 Accumulated unrealized gains (loss), net, on investments available for sale, end of period $ 972 $ 335 $ 637 $ (13,376 ) $ (4,544 ) $ (8,832 ) 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 before reclassification 13,702 4,659 9,043 11,319 3,848 7,471 Effect on other comprehensive income 13,702 4,659 9,043 11,319 3,848 7,471 Accumulated unrealized gains (losses), net, on interest rate swap, end of period $ 7,005 $ 2,381 $ 4,624 $ (6,697 ) $ (2,278 ) $ (4,419 ) 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 14,348 4,879 9,469 21,122 7,182 13,940 Change in unrealized gains, net, on interest rate swap 13,702 4,659 9,043 11,319 3,848 7,471 Effect on other comprehensive income 28,050 9,538 18,512 32,441 11,030 21,411 Accumulated other comprehensive income (loss), end of period $ 7,977 $ 2,716 $ 5,261 $ (20,073 ) $ (6,822 ) $ (13,251 ) 2015 Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 155,814 $ 52,980 $ 102,834 Other comprehensive (loss) before reclassification (249,238 ) (84,741 ) (164,497 ) Reclassification adjustment for realized investment losses, net included in realized gains on investments, net 58,926 20,035 38,891 Effect on other comprehensive (loss) (190,312 ) (64,706 ) (125,606 ) Accumulated unrealized (loss), net, on investments available for sale, end of period $ (34,498 ) $ (11,726 ) $ (22,772 ) Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (4,854 ) $ (1,651 ) $ (3,203 ) Other comprehensive (loss) before reclassification (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive (loss) (13,162 ) (4,475 ) (8,687 ) Accumulated unrealized (losses), net, on interest rate swap, end of period $ (18,016 ) $ (6,126 ) $ (11,890 ) Accumulated other comprehensive income, beginning of period $ 150,960 $ 51,329 $ 99,631 Change in unrealized (losses), net, on investments available for sale (190,312 ) (64,706 ) (125,606 ) Change in unrealized (losses), net, on interest rate swap (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive (loss) (203,474 ) (69,181 ) (134,293 ) Accumulated other comprehensive (loss), end of period $ (52,514 ) $ (17,852 ) $ (34,662 )

Note 14 - Lease Income

Note 14 - Lease Income	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Lease Income [Text Block]	14. LEASE INCOME The Company leases space in its building to unrelated parties under non-cancelable leases. The Company did not December 31, 2017. $52,000 December 31, 2016, $62,000 December 31, 2015.

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	15. COMMITMENTS AND CONTINGENCIES Leases —The Company leases certain software, equipment and office space under non-cancelable operating leases. Rent expense under all operating leases was approximately $324,000, $206,000, $168,000, December 31, 2017, 2016 2015, At December 31, 2017, 2018 $ 360,000 2019 260,000 2020 39,000 2021 8,000 Total $ 667,000 Litigation not not

Note 16 - Segment Information

Note 16 - Segment Information	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	1 6 . 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 not $25,981,000, $25,094,000, $21,577,000 December 31, 2017, 2016 2015, Listed below is financial information required for each reportable segment for the years ended December 31, 2017, 2016 2015 Fiscal Year Ended Fiscal Year Ended December 31, 2017 December 31, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 51,419 $ 38,522 $ 12,897 $ 53,393 $ 39,995 $ 13,398 Fully-insured dental PPO 25,936 17,721 8,215 22,363 15,391 6,972 Self-insured dental 29,427 25,365 4,062 29,067 25,114 3,953 Corporate, all other 807 807 771 771 Total $ 107,589 $ 81,608 25,981 $ 105,594 $ 80,500 25,094 Investment income 265 274 Realized gains on investments, net 249 76 Other income 52 Insurance expense 22,695 22,143 Income before income tax $ 3,800 $ 3,353 Total assets-corporate $ 70,329 $ 78,082 Fiscal Year Ended December 31, 2015 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 49,458 $ 37,346 $ 12,112 Fully-insured dental PPO 19,198 14,384 4,814 Self-insured dental 28,922 24,954 3,968 Corporate, all other 683 683 Total $ 98,261 $ 76,684 21,577 Investment income 252 Realized losses on investments, net (59 ) Other income 62 Insurance expense 20,076 Income before income tax $ 1,756 Inter-segment revenues were not 2017, 2016, 2015.

Note 17 - Related Parties

Note 17 - Related Parties	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	1 7 . RELATED PARTIES All of the Company’s Class A and Class B shareholders are related parties, either as a participating provider, director or an employee of the Company. The Company’s providers, who are also shareholders, submitted claims of approximately $33,291,000, $38,256,000, $38,248,000, 2017, 2016, 2015, $1,487,000 $1,779,000 December 31, 2017 2016, Seven of our Board members are also participating providers and as a group received approximately $183,000, $201,000, $191,000 December 31, 2017, 2016, 2015,

Note 18 - Fair Value Measuremen

Note 18 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Fair Value Disclosures [Text Block]	1 8 . FAIR VALUE MEASUREMENTS The Company classifies the assets and liabilities that require measurement of fair value based on the priority of the observable and market-based sources of data into a three 1 3 three ● Level 1 – 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 for each of the fair value levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2017 2016 December 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 $ 551 $ 551 $ 805 $ 805 Investment grade corporate bonds 7,588 7,588 7,363 7,363 Non-investment grade corporate bonds 671 671 657 657 Short-term investments Money market funds $ 181 181 $ 223 223 Federally-Insured certificates of deposit 601 601 290 290 Deferred compensation investments (a) Equity mutual fund investments 1,194 1,194 729 729 State guarantee fund deposits (b) Government securities 1,763 1,763 1,775 1,775 Federally-Insured certificates of deposit 75 75 75 75 Interest rate swap (b) 7 7 Total $ 3,138 $ 9,493 $ 12,631 $ 2,727 $ 9,190 $ 11,917 Liabilities Interest rate swap (c) $ 7 $ 7 Total $ - $ - $ - $ - $ 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 money market funds, deferred compensation investments and certain state fund guarantee deposits; such items are classified as Level 1 2 2 At December 31, 2017 2016, no not December 31, 2017 2016. December 31, 2017 2016, not 3

Note 19 - Redeemable Shares, Sh

Note 19 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	19. ’ EQUITY AND DIVIDEND RESTRICTIONS Participating providers along with Company directors and employees have the option to purchase one 40%. $1,210 $1,110 December 31, 2017 2016, 2017, 2016, 2015, $42.50, $40.47, $39.86, The Company has 100,000 may December 31, 2017 2016, no In 2010, 300 $1,000 2012 2013, 1,000 $1,000 June 2016, December 31, 2017 2016 no Redeemable Provider Preferred Shares- 2009 5% December 31, 2016 2015, no Dividend restrictions vary among the subsidiaries. Dental Care Plus is restricted by regulatory requirements of its domiciliary state, which limit by reference to statutory net income and net worth, the dividends that can be paid without prior regulatory approval. Dividends paid by Dental Care Plus cannot, without prior approval of the Ohio Department of Insurance, exceed in any one 10% December 31 $250,000 no 2017, 2016, 2015. 2017, may $1,480,000. GAAP differs in certain respects from the accounting practices prescribed or permitted by state insurance regulatory authorities (“statutory-basis”), a non-GAAP basis of accounting. The statutory-basis net income for Dental Care Plus was approximately $2,108,000, $1,653,000, $710,000 December 31, 2017, 2016 2015, $14,800,000, $12,271,000 December 31, 2017 2016,

Note 20 - Quarterly Data (Unaud

Note 20 - Quarterly Data (Unaudited)	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Quarterly Financial Information [Text Block]	20 . QUARTERLY DATA (UNAUDITED) A summary of our unaudited quarterly results of operations for the years ended December 31, 2017 2016 2017 March 31 June 30 September 30 December 31 Total Premium revenue $ 27,098 $ 26,789 $ 27,339 $ 26,363 $ 107,589 Gross profit 5,673 6,407 6,937 6,964 25,981 Income before income taxes 239 786 1,583 1,192 3,800 2016 March 31 June 30 September 30 December 31 Total Premium revenue $ 26,562 $ 26,112 $ 26,734 $ 26,186 $ 105,594 Gross profit 5,515 6,317 6,422 6,840 25,094 Income before income taxes 497 696 1,157 1,003 3,353

Note 21 - Subsequent Events

Note 21 - Subsequent Events	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	21 . SUBSEQUENT EVENTS In accordance with the provisions of the Patient Protection and Affordable Care Act of 2010, $14.3 2018 first $25 $25 $50 50% January 2018, $867,000 September 2018, 2018.

Schedule I - Summary of Investm

Schedule I - Summary of Investments - Other Than Investments in Related Parties	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Summary of Investments, Other than Investments in Related Parties [Text Block]	DCP Holding Company and subsidiaries Schedule I - Summary of Investments - Other than Investments in Related Parties At December 31, 2017 (amounts in thousands) Type of Investment Amortized Cost Fair Value Balance Sheet Fixed Maturities: Bonds: All other corporate bonds $ 8,240 $ 8,259 $ 8,259 Certificates of deposit 1,150 1,152 1,152 Total Fixed Maturities $ 9,390 $ 9,411 $ 9,411 Other short-term investments: Money Market Fund $ 181 $ 181 $ 181 Total Investments $ 9,571 $ 9,592 $ 9,592

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Balance Sheets As of December 31, 2017 2016 2017 2016 ASSETS INVESTMENTS $ 1,502,159 $ 1,454,893 CASH AND CASH EQUIVALENTS 2,106,093 2,282,239 ACCRUED INVESTMENT INCOME 16,574 14,273 INTERCOMPANY RECEIVABLES 279,567 INTERCOMPANY NOTE RECEIVABLE 80,000 230,000 PROPERTY 1,892,564 1,647,158 INVESTMENT IN SUBSIDIARIES 16,013,535 13,294,165 DEFERRED INCOME TAX 1,197,612 1,592,103 OTHER ASSETS 1,563,982 1,167,343 TOTAL ASSETS $ 24,372,519 $ 21,961,741 LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS ’ EQUITY OTHER PAYABLES AND ACCRUALS $ 2,609,127 $ 2,470,373 INTERCOMPANY PAYABLES 204,478 MORTGAGE LOAN PAYABLE 1,095,200 1,148,000 DEFERRED COMPENSATION 4,821,982 4,051,078 TOTAL LIABILITIES 8,730,787 7,669,451 COMMITMENTS AND CONTINGENCIES REDEEMABLE SHARES: Class A, Redeemable Common Shares, no par value —authorized, 7,500 shares; 605,143 561,439 Class B Redeemable Common Shares, no par value —authorized, 120,000 shares; 10,472,602 9,546,686 Class C Redeemable Common Shares, no par value —authorized, 80,000 shares; 4,563,987 4,184,165 Class D Redeemable Common Shares, no par value —authorized, 100,000 shares; issued none Provider Preferred-2009 Series Redeemable Preferred Shares, no par value, cumulative 5% dividend —authorized, Total redeemable preferred and common shares 15,641,732 14,292,290 SHAREHOLDERS ’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY $ 24,372,519 $ 21,961,741 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, Page 33 DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Statements of Comprehensive Income For the Years ended December 31, 2017, 2016 2015 2017 2016 2015 REVENUES Management fees from subsidiaries $ 13,750,044 $ 13,358,327 $ 12,156,360 Investment income 54,731 61,486 58,814 Realized gains (losses) on investments, net 216,128 771 (85,104 ) Administrative fees 928,446 939,849 881,507 Total revenues 14,949,349 14,360,433 13,011,577 EXPENSES Insurance expense: Salaries and benefit expense 9,344,355 9,151,483 7,886,437 Other insurance expense 5,398,489 5,161,794 4,962,068 Total expenses 14,742,844 14,313,277 12,848,505 INCOME BEFORE INCOME TAX 206,505 47,156 163,072 PROVISION (BENEFIT) FOR INCOME TAX: Current 388,500 347,948 323,078 Deferred 392,735 (310,054 ) (244,242 ) Total 781,235 37,894 78,836 Income before undistributed income of subsidiaries (574,730 ) 9,262 84,236 Undistributed income of subsidiaries 2,404,164 1,979,909 873,849 NET INCOME $ 1,829,434 $ 1,989,171 $ 958,085 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX Change in the fair value of investments 36,996 9,491 (71,531 ) Reclassification adjustment for gains included in undistributed income (21,893 ) (49,551 ) (17,278 ) Total other comprehensive income held by subsidaries 15,103 (40,060 ) (88,809 ) Change in the fair value of interest rate swap 9,043 7,471 (8,687 ) Change in the fair value of investments 6,870 23,882 (92,966 ) Reclassification adjustment for losses (12,504 ) 30,118 56,169 TOTAL COMPREHENSIVE INCOME $ 1,847,946 $ 2,010,582 $ 823,792 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, Page 33 DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Statements of Cash Flows For the Years ended December 31, 2017, 2016 2015 2017 2016 2015 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,829,434 $ 1,989,172 $ 958,085 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 143,057 108,917 107,521 Realized (gains) losses on investments,net (216,128 ) (771 ) 85,104 Undistributed income of subsidiaries (2,404,164 ) (1,979,910 ) (873,849 ) Deferred income taxes benefit 392,735 (310,054 ) (244,242 ) Deferred compensation 988,378 994,708 747,825 Effects of changes in operating assets and liabilities: Accrued investment income (2,301 ) 1,654 (4,762 ) Intercompany accounts receivable 279,567 (7,478 ) 299,916 Intercompany accounts payable 204,478 Other assets (192,451 ) (143,868 ) (183,671 ) Other payables and accruals 159,023 495,981 (112,467 ) Net cash provided by operating activities 1,181,628 1,148,351 779,460 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of investments (1,028,229 ) (834,738 ) (1,188,956 ) Sale and maturities of investments 982,876 829,806 559,715 Acquisition of property and equipment (380,071 ) (10,174 ) Investment in subsidiary (500,000 ) (500,000 ) Subsidiary dividends 200,000 200,000 Investment, other (2,000 ) Net cash (used in) provided by investing activities (725,424 ) (304,932 ) (641,415 ) CASH FLOWS FROM FINANCING ACTIVITIES: Mortgage loan repayments (52,800 ) (50,400 ) (49,200 ) Repurchase of redeemable common shares (182,107 ) (275,773 ) (223,176 ) Repurchase of redeemable preferred shares (2,805,064 ) Redeemable shares issued 2,280,066 1,932,356 Extinguishment cost of redeemable preferred shares (118,800 ) Issuance cost of redeemable shares (116,833 ) (112,419 ) Repayment of intercompany loan from subsidiary 150,000 Dividends paid (547,443 ) (510,413 ) (481,089 ) Net cash (used in) provided by financing activities (632,350 ) (1,597,217 ) 1,066,472 (DECREASE) INCREASE IN CASH (176,146 ) (753,798 ) 1,204,517 CASH AND CASH EQUIVALENTS —Beginning of year 2,282,239 3,036,037 1,831,520 CASH AND CASH EQUIVALENTS —End of year $ 2,106,093 $ 2,282,239 $ 3,036,037 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ 46,600 $ 46,500 $ 48,300 NON-CASH INVESTING AND FINANCING ACTIVITIES: Redeemed common shares (in other payables and accruals) $ 11,871 $ 25,443 $ 84,618 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, Page 33 SCHEDULE I I - PARENT COMPANY FINANCIAL INFORMATION NOTES TO CONDENSED FINANCIAL STATEMENTS 1. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Parent company financial information has been derived from our consolidated financial statements and excludes the accounts of all operating subsidiaries. This information should be read in conjunction with our consolidated financial statements. Parent company maintains its investment in all subsidiaries on the equity method. The investment in subsidiary is adjusted for the changes in other comprehensive income from the subsidiaries. 2. TRANSACTIONS WITH SUBSIDIARIES Management Fee Through intercompany service agreements approved, if required , by state regulatory agencies, our parent company charges a management fee for reimbursement of certain centralized services provided to its subsidiaries including information systems, investment and cash administration, marketing, legal, finance, executive management oversight and other operating expenses. Salar ies and benefit expense Salary and benefit expense include s dental benefit expense of approximately $138,000, $134,000, $119,000, December 31, 2017, 2016 2015, Investments in subsidiaries and dividends In 201 7 2016, $200,000 no 2015. In 201 7 2016, $500,000 no 2015. Federal Income Tax Arrangement The parent company has an income tax allocation arrangement with its subsidiaries. DCP makes federal tax payments on behalf of the Company. DCP paid approximately $1,376,000, $1,429,000, $963,000, December 31, 2017, 2016, 2015. 30 There were no additional investment in subsidiaries in 2017 2016. Reconciliation of Investment in Subsidiaries 2017 2016 Investment in Subsidiaries—January 1 $ 13,294,165 $ 11,054,315 Undistributed income of subsidiaries 2,404,164 1,979,910 Total other comprehensive income held by subsidiaries 15,206 (40,060 ) Dividends from subsidiaries (200,000 ) (200,000 ) Investment in subsidiaries 500,000 500,000 Increase in Investment in Subsidiary 2,719,370 2,239,850 Investment in Subsidiaries—December 31 $ 16,013,535 $ 13,294,165

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Supplementary Insurance Information, for Insurance Companies Disclosure [Text Block]	DCP HOLDING COMPANY AND SUBSIDIARIES Schedule III - Supplementary Insurance Information For each of the Three Years in the Period ended December 31, 2017 (amounts in thousands) 2017 2016 2015 Deferred policy acquisition cost (a) $ 2,637 $ 3,109 $ 2,013 Claims payable (a) $ 3,576 $ 3,744 $ 3,253 Unearned premium (a) $ 36,818 $ 46,955 $ 32,631 Other policy claims and benefits payable (a) $ 3,850 $ 4,299 $ 3,271 Premium revenues Fully-insured dental HMO/ Indemnity $ 51,419 $ 53,393 $ 49,458 Fully-insured dental PPO 25,936 22,363 19,198 Self-insured dental 29,427 29,067 28,922 Corporate, All Other 807 771 683 $ 107,589 $ 105,594 $ 98,261 Investment income (a) $ 265 $ 274 $ 252 Future policy benefits, losses, claims and expense losses Fully-insured dental HMO/ Indemnity $ 38,522 $ 39,995 $ 37,346 Fully-insured dental PPO 17,721 15,391 14,384 Self-insured dental 25,365 25,114 24,954 $ 81,608 $ 80,500 $ 76,684 Amortization of deferred policy acquisition cost (a) $ 4,980 $ 4,780 $ 4,396 Other operating expense (a) $ 17,715 $ 17,363 $ 15,680 Premium written Fully-insured dental (a) $ 66,950 $ 90,488 $ 68,057 (a) The Company does not

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Text Block]	DCP HOLDING COMPANY AND SUBSIDIARIES Schedule IV- Reinsurance For each of the Three Years in the Period ended December 31, 2017 (amounts in thousands) 2017 2016 2015 Gross earned premium amounts Fully-insured dental HMO/Indemnity $ 51,419 $ 53,393 $ 49,458 Fully-insured dental PPO 25,936 22,363 19,198 Self-insured dental 29,427 29,067 28,922 Corporate, All Other 807 771 683 $ 107,589 $ 105,594 $ 98,261 Assumed (ceded) amounts from other companies $ $ $ Net earned premium amounts Fully-insured dental HMO/Indemnity $ 51,419 $ 53,393 $ 49,458 Fully-insured dental PPO 25,936 22,363 19,198 Self-insured dental 29,427 29,067 28,922 Corporate, All Other 807 771 683 $ 107,589 $ 105,594 $ 98,261

Schedule V - Valuation and Qual

Schedule V - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	DCP HOLDING COMPANY AND SUBSIDIARIES Schedule V - Valuation and Qualifying Accounts For the Years Ended December 31, 2017, 2016, 2015 Description Balance at beginning of period Charged to costs and expenses Deductions Balance at end of period Year ended December 31, 2017: Allowance for Uncollectible Accounts Receivable $ 41,092 128,543 123,827 $ 45,808 Year ended December 31, 2016: Allowance for Uncollectible Accounts Receivable $ 14,715 99,084 72,707 $ 41,092 Year ended December 31, 2015: Allowance for Uncollectible Accounts Receivable $ 13,488 72,482 71,255 $ 14,715

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation 7 X 13 15 1934.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents three
Investment, Policy [Policy Text Block]	Investments Management follows a consistent and systematic process for recognizing impairments on securities that sustain other-than-temporary declines in value. The decision to record an other-than-temporary impairment for a security incorporates both quantitative criteria and qualitative information. The Company considers the severity of the loss on a security, duration of loss, duration of the investment, credit rating of the security, as well as payment performance and the Company’s intent or requirement to sell the investment before recovery when determining whether any impairment is other than temporary. The Company’s impairment policy for fixed-maturity securities states that other-than-temporary impairment is considered to have occurred if ( 1 2 not 3 not
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment 27 15 5 5 The Company capitalizes the costs of computer software developed or obtained for internal use in accordance generally accepted accounting principles. Capitalized computer software costs consist of purchased software licenses, implementation costs, development costs and payroll-related costs for certain projects that qualify for capitalization. The Company expenses costs related to preliminary project assessment, training and application maintenance as incurred, and amortizes the capitalized computer software costs on a straight-line basis over the estimated useful life of the software upon being placed in service. The Company reviews property and equipment for impairment whenever events or changes in circumstances, such as significant decreases in market values of assets, changes in legal factors or in the business climate, and accumulation of costs significantly in excess of the amount originally expected to acquire or construct an asset, or other such factors indicate that the carrying amount may not
State Guarantee Fund Deposits [Policy Text Block]	State Guarantee Fund Deposits $1,838,000 $1,850,000 December 31, 2017 2016, not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill and Intangible Assets may Business acquisitions often result in recording identifiable intangible assets. Identifiable intangible assets are recognized at the time of an acquisition, based upon their fair value. Similar to long-lived tangible assets, identifiable define-life intangible assets are subject to amortization and periodic impairment reviews whenever events or changes in circumstances indicate that the carrying amount of an asset may not
Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Deferred Acquisition Costs— not not $4,508,000, $5,877,000, $4,358,000, $4,980,000, $4,780,000, $4,396,000 December 31, 2017, 2016, 2015,
Redeemable Institutional Preferred Shares [Policy Text Block]	Redeemable Institutional Preferred Shares 2010, “2010 2010 300 $1,000 $300,000. 5% In 2012, “2012 2012 1,000 $1,000 $1,000,000. 5% In 2013, “2013 2013 1,000 $1,000 $1,000,000. 5% On June 30, 2016, 2010 2012 2013 100% 5% 2012 2013 June 30, 2016, $2,924,000.
Redeemable Common Shares [Policy Text Block]	Redeemable Common Shares 40%.
Insurance Premiums Revenue Recognition, Policy [Policy Text Block]	Premium Revenue Fully-Insured—Membership contracts are written on an annual or multi-year basis and are subject to cancellation by the employer group upon thirty $36,818,000 $46,955,000 December 31, 2017 2016, $35,281,000 $45,687,000 December 31, 2017 2016, not $1,537,000 $1,268,000 December 31, 2017 2016, December 31, 2017 2016, no Self-Insured—The Company provides administrative and claims processing services, benefit plan design, and access to its provider networks for an administrative fee to self-insured groups. The Company has no Third-party administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis. ASO fees also include the administrative fees the Company earns relative to the dental PPO, dental indemnity and vision products that are underwritten by third
Investment Income [Policy Text Block]	Investment Income
Revenue Recognition, Other Income and Realized Gains on Investments, Net [Policy Text Block]	Other Income and Realized Gain s (Losses) On Investments, Net 14
Healthcare Services Expense [Policy Text Block]	Healthcare Services Expense — Healthcare services expense is recognized on a monthly basis. In the case of the fully-insured dental HMO and indemnity (“dental HMO/IND”) and dental PPO segments, healthcare services expense is calculated by taking the paid claims associated with the fully-insured membership and adjusting this amount for the change in the claims payable liability determined using actuarial estimates. For the self-insured dental segment, the healthcare services expense is based solely on the paid claims for the self-insured membership. The Company incurred claim costs related to dental care providers amounting to approximately $81,608,000, $80,500,000, $76,684,000, December 31, 2017, 2016, 2015,
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Claims Payable — The Company estimates liabilities for both incurred but not may
Derivatives, Policy [Policy Text Block]	Derivative Instruments not
Income Tax, Policy [Policy Text Block]	Federal Income Tax
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk not 90 During 2017, 2016, 2015, five 10% two 11% 2017, 2016, 2015, The Company had one 25% 24% December 31, 2017 2016, The Company maintains its cash in bank deposit accounts, which at times exceed federally insured limits. The Company has not
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Certain financial instruments are required to be recorded at fair value. The Company primarily bases fair value for investments in fixed-maturity securities (including federally-insured certificates of deposits, investment grade corporate bonds and non-investment grade corporate bonds) on quoted market prices or on prices from a pricing vendor, an outside resource that supplies securities pricing, dividend, corporate action and descriptive information to support pricing, securities operations, research and portfolio management. The Company obtains and reviews the pricing service’s valuation methodologies and validates these prices using various inputs, including quotes from other independent regulatory sources. When deemed necessary, the Company validates prices by replicating a sample using a discounted cash flow model. Changes in assumptions or estimation methods could affect the fair value estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Guidance — May 2014, 2014 09, Revenue from Contracts with Customers Insurance contracts are not not 2014 09 December 15, 2017. January 1, 2018 $53,000. We have reached conclusions on our key accounting assessments related to the standard and have finalized our accounting policies. Based on our assessment, revenue recognition for our self-insured dental segment will not 2016 08, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net) March 2016, $53,000. In preparation for adoption of the standard, we have implemented internal controls and revised business processes to prepare financial information in accordance with the standard. These new processes and procedures ensure data utilized for financial reporting is complete and accurate and is assessed in accordance with the guidelines of the standard. In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10 2016 01 2016 01 December 15, 2017. not not ’s consolidated financial position, cash flows and results of operations. 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 2 - Investments (Tables)

Note 2 - Investments (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-for-Sale Amortized Fair % of Total December 31, 2017 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 600,000 $ 600,767 6.4 % Years 1-5 5,326,884 5,320,683 56.5 % Years 5-10 3,313,024 3,340,138 35.5 % Due after ten years 150,374 149,236 1.6 % Total $ 9,390,282 $ 9,410,824 100.0 % 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 December 31, 2017 Cost Gain Loss Value Money market fund $ 181,183 $ 181,183 Certificates of deposit, short term 600,000 $ 782 $ (15 ) 600,767 Certificates of deposit, fixed maturities 550,000 983 550,983 Corporate bonds, fixed maturities 8,240,282 73,769 (54,977 ) 8,259,074 Total investments $ 9,571,465 $ 75,534 $ (54,992 ) $ 9,592,007 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
Realized Gain (Loss) on Investments [Table Text Block]	2017 2016 2015 Gross realized gains $ 249,831 $ 147,513 $ 80,199 Gross realized losses (531 ) (71,664 ) (28,073 ) Other than temporary impairments (111,052 ) Total realized gains (losses) on investments, net $ 249,300 $ 75,849 $ (58,926 )

Note 3 - Property and Equipme36

Note 3 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	2017 2016 Land $ 364,000 $ 364,000 Building and building improvements 2,712,196 2,504,775 Furniture and equipment 4,269,939 3,419,660 Total property and equipment 7,346,135 6,288,435 Less accumulated depreciation and amortization $ (3,684,537 ) $ (3,531,436 ) Total property and equipment - net $ 3,661,598 $ 2,756,999

Note 5 - Deferred Compensatio37

Note 5 - Deferred Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Nonvested Share Activity [Table Text Block]	Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31, 2017 Non-vested awards at January 1, 2017 169.7 Granted 196.0 $ 1,110 99.0 Vested (196.0 ) 1,110 (80.9 ) Forfeited (5.2 ) Non-vested awards at December 31, 2017 182.6 $ 1,247 Individual Director's Share Awards Weighted Average Grant Date Fair Value Key Employee Share Awards Fair Value at December 31, 2016 Non-vested awards at January 1, 2016 157.4 Granted 228.0 $ 1,012 89.0 Vested (228.0 ) 1,012 (76.7 ) Non-vested awards at December 31, 2016 169.7 $ 1,131
Schedule of Vested Share Activity [Table Text Block]	Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2016 Vested awards at January 1, 2017 906.3 $ 1,131 1,347.9 Share based dividend 34.8 1,126 51.6 Vested during the year 196.0 1,247 80.9 Redeemed vested awards (0.9 ) Converted to Redeemable Common Shares (196.0 ) 1,247 Vested awards at December 31, 2017 941.1 1,247 1,479.5 $ 1,247 Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2015 Vested awards at January 1, 2016 872.6 $ 1,040 1,222.3 Share based dividend 33.7 1,025 48.9 Vested during the year 228.0 1,131 76.7 Converted to Redeemable Common Shares (228.0 ) 1,131 Vested awards at December 31, 2016 906.3 1,131 1,347.9 $ 1,131

Note 6 - Liability for Claims38

Note 6 - Liability for Claims Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	2017 2016 2015 Balance —January 1 $ 3,743,551 $ 3,253,346 $ 2,997,613 Net incurred claims related to: Current year 56,312,068 55,449,347 51,683,686 Prior years (69,607 ) (63,522 ) 45,917 Net incurred claims 56,242,461 55,385,825 51,729,603 Net paid claims related to: Current year 52,778,058 51,721,965 48,438,729 Prior years 3,631,769 3,173,655 3,035,141 Net paid claims 56,409,827 54,895,620 51,473,870 Balance —December 31 $ 3,576,185 $ 3,743,551 $ 3,253,346
Reconciliation of Claims Payable [Table Text Block]	2017 2016 Net outstanding liabilities Dental HMO claims payable $ 2,321,842 $ 2,585,627 Dental PPO claims payable 1,194,079 1,093,986 Unallocated claims adjustment expenses 60,264 63,938 Total gross liability for unpaid claims and claim adjustment expense $ 3,576,185 $ 3,743,551
Short-duration Insurance Contracts, Claims Development [Table Text Block]	Cumulative Fully-Insured Dental HMO Claims Incurred (Unaudited) Claim Dental Claim Year 2015 2016 2017 Frequency 2015 $ 37,376,156 $ 37,453,888 $ 37,454,566 248,484 2016 39,921,664 39,891,781 267,882 2017 38,546,241 242,486 Total $ 115,892,588 Cumulative Fully-Insured Dental HMO Claims Paid (Unaudited) Dental Claim Year 2015 2016 2017 2015 $ 35,259,523 $ 37,452,963 $ 37,454,566 2016 37,336,962 39,890,033 2017 36,226,147 Total $ 113,570,746 Liabilities for dental HMO claims payable $ 2,321,842 Cumulative Fully-Insured Dental PPO Claims Incurred (Unaudited) Claim Dental Claim Year 2015 2016 2017 Frequency 2015 $ 14,449,265 $ 14,352,688 $ 14,339,572 94,522 2016 15,463,744 15,461,629 105,939 2017 17,728,742 114,112 Total $ 47,529,943 Cumulative Fully-Insured Dental PPO Claims Paid (Unaudited) Dental Claim Year 2015 2016 2017 2015 $ 13,366,515 $ 14,337,446 $ 14,339,572 2016 14,385,000 15,459,881 2017 16,536,411 Total $ 46,335,864 Liabilities for dental PPO claims payable $ 1,194,079

Note 7 - Debt (Tables)

Note 7 - Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Maturities of Long-term Debt [Table Text Block]	Years Ending December 31 2018 $ 55,200 2019 57,600 2020 58,800 2021 61,200 2022 and thereafter 862,400 Total mortgage payable $ 1,095,200
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	2018 $ 480,987 2019 354,552 2020 257,616 2021 187,386 Total 1,280,541 Less imputed interest (79,616 ) Present value of minimum lease payments $ 1,200,925

Note 10 - Federal Income Taxes

Note 10 - Federal Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2017 2016 2015 Current tax expense: Federal $ 1,464,411 $ 1,520,374 $ 1,075,126 State and local 37,993 32,578 25,922 Total current tax expense 1,502,404 1,552,952 1,101,048 Deferred tax benefit Federal 477,341 (180,068 ) (295,047 ) State and local (8,623 ) (9,400 ) (7,578 ) Total deferred tax benefit 468,718 (189,468 ) (302,625 ) Total provision for income taxes $ 1,971,122 $ 1,363,484 $ 798,423
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2017 2016 Deferred tax assets: Unearned premiums $ 64,532 $ 86,212 Net operating loss 13,061 25,231 Recapitalization intangible 29,792 48,234 Accrued vacation 62,170 87,028 Accrued commissions 192,291 429,267 Deferred compensation 961,463 1,281,799 Legal Fees 81,364 Accrued professional fees 38,784 47,430 Unrealized loss on investments 21,308 30,774 Other, net 75,898 87,968 Gross deferred tax assets 1,540,663 2,123,943 Valuation Allowance (29,792 ) (48,234 ) Gross deferred tax assets, net of valuation allowance 1,510,871 2,075,709 Deferred tax liabilities: Deferred policy acquisition costs 96,483 163,923 Prepaid insurance 74,503 125,784 Property and equipment 200,739 160,033 Identifiable intangible assets 8,566 17,134 Gross deferred tax liabilities 380,291 466,874 Net deferred tax asset $ 1,130,580 $ 1,608,835
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2017 2016 2015 Effective Tax Effective Tax Effective Tax 2017 2016 2015 Rate Rate Rate Provision computed at statutory rate $ 1,292,189 $ 1,139,903 $ 597,213 34.0 % 34.0 % 34.0 % State and local taxes 29,323 23,101 9,309 0.8 0.7 0.5 Nondeductible meals, entertainment and legal expense 11,143 26,899 23,156 0.3 0.8 1.3 Tax Act adoption impact 691,921 18.2 Nondeductible federal premium tax 189,558 168,745 5.7 9.7 Other —net (53,454 ) (15,977 ) (1.4 ) (0.5 ) Provision for income taxes $ 1,971,122 $ 1,363,484 $ 798,423 51.9 % 40.7 % 45.5 %

Note 13 - Accumulated Other C41

Note 13 - Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2017 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 66,465 22,599 43,866 50,566 17,193 33,373 Reclassification adjustment for realized investment gains, net included in realized gains on investments, net (52,117 ) (17,720 ) (34,397 ) (29,444 ) (10,011 ) (19,433 ) Effect on other comprehensive income 14,348 4,879 9,469 21,122 7,182 13,940 Accumulated unrealized gains (loss), net, on investments available for sale, end of period $ 972 $ 335 $ 637 $ (13,376 ) $ (4,544 ) $ (8,832 ) 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 before reclassification 13,702 4,659 9,043 11,319 3,848 7,471 Effect on other comprehensive income 13,702 4,659 9,043 11,319 3,848 7,471 Accumulated unrealized gains (losses), net, on interest rate swap, end of period $ 7,005 $ 2,381 $ 4,624 $ (6,697 ) $ (2,278 ) $ (4,419 ) 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 14,348 4,879 9,469 21,122 7,182 13,940 Change in unrealized gains, net, on interest rate swap 13,702 4,659 9,043 11,319 3,848 7,471 Effect on other comprehensive income 28,050 9,538 18,512 32,441 11,030 21,411 Accumulated other comprehensive income (loss), end of period $ 7,977 $ 2,716 $ 5,261 $ (20,073 ) $ (6,822 ) $ (13,251 ) 2015 Before Tax Income Tax Net Accumulated unrealized gains, net on investments available for sale, beginning of period $ 155,814 $ 52,980 $ 102,834 Other comprehensive (loss) before reclassification (249,238 ) (84,741 ) (164,497 ) Reclassification adjustment for realized investment losses, net included in realized gains on investments, net 58,926 20,035 38,891 Effect on other comprehensive (loss) (190,312 ) (64,706 ) (125,606 ) Accumulated unrealized (loss), net, on investments available for sale, end of period $ (34,498 ) $ (11,726 ) $ (22,772 ) Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (4,854 ) $ (1,651 ) $ (3,203 ) Other comprehensive (loss) before reclassification (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive (loss) (13,162 ) (4,475 ) (8,687 ) Accumulated unrealized (losses), net, on interest rate swap, end of period $ (18,016 ) $ (6,126 ) $ (11,890 ) Accumulated other comprehensive income, beginning of period $ 150,960 $ 51,329 $ 99,631 Change in unrealized (losses), net, on investments available for sale (190,312 ) (64,706 ) (125,606 ) Change in unrealized (losses), net, on interest rate swap (13,162 ) (4,475 ) (8,687 ) Effect on other comprehensive (loss) (203,474 ) (69,181 ) (134,293 ) Accumulated other comprehensive (loss), end of period $ (52,514 ) $ (17,852 ) $ (34,662 )

Note 15 - Commitments and Con42

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2018 $ 360,000 2019 260,000 2020 39,000 2021 8,000 Total $ 667,000

Note 16 - Segment Information (

Note 16 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fiscal Year Ended Fiscal Year Ended December 31, 2017 December 31, 2016 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 51,419 $ 38,522 $ 12,897 $ 53,393 $ 39,995 $ 13,398 Fully-insured dental PPO 25,936 17,721 8,215 22,363 15,391 6,972 Self-insured dental 29,427 25,365 4,062 29,067 25,114 3,953 Corporate, all other 807 807 771 771 Total $ 107,589 $ 81,608 25,981 $ 105,594 $ 80,500 25,094 Investment income 265 274 Realized gains on investments, net 249 76 Other income 52 Insurance expense 22,695 22,143 Income before income tax $ 3,800 $ 3,353 Total assets-corporate $ 70,329 $ 78,082 Fiscal Year Ended December 31, 2015 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 49,458 $ 37,346 $ 12,112 Fully-insured dental PPO 19,198 14,384 4,814 Self-insured dental 28,922 24,954 3,968 Corporate, all other 683 683 Total $ 98,261 $ 76,684 21,577 Investment income 252 Realized losses on investments, net (59 ) Other income 62 Insurance expense 20,076 Income before income tax $ 1,756

Note 18 - Fair Value Measurem44

Note 18 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	December 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 $ 551 $ 551 $ 805 $ 805 Investment grade corporate bonds 7,588 7,588 7,363 7,363 Non-investment grade corporate bonds 671 671 657 657 Short-term investments Money market funds $ 181 181 $ 223 223 Federally-Insured certificates of deposit 601 601 290 290 Deferred compensation investments (a) Equity mutual fund investments 1,194 1,194 729 729 State guarantee fund deposits (b) Government securities 1,763 1,763 1,775 1,775 Federally-Insured certificates of deposit 75 75 75 75 Interest rate swap (b) 7 7 Total $ 3,138 $ 9,493 $ 12,631 $ 2,727 $ 9,190 $ 11,917 Liabilities Interest rate swap (c) $ 7 $ 7 Total $ - $ - $ - $ - $ 7 $ 7

Note 20 - Quarterly Data (Una45

Note 20 - Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Quarterly Financial Information [Table Text Block]	2017 March 31 June 30 September 30 December 31 Total Premium revenue $ 27,098 $ 26,789 $ 27,339 $ 26,363 $ 107,589 Gross profit 5,673 6,407 6,937 6,964 25,981 Income before income taxes 239 786 1,583 1,192 3,800 2016 March 31 June 30 September 30 December 31 Total Premium revenue $ 26,562 $ 26,112 $ 26,734 $ 26,186 $ 105,594 Gross profit 5,515 6,317 6,422 6,840 25,094 Income before income taxes 497 696 1,157 1,003 3,353

Schedule I - Summary of Inves46

Schedule I - Summary of Investments - Other Than Investments in Related Parties (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Investments, Other than Investments in Related Parties [Table Text Block]	Type of Investment Amortized Cost Fair Value Balance Sheet Fixed Maturities: Bonds: All other corporate bonds $ 8,240 $ 8,259 $ 8,259 Certificates of deposit 1,150 1,152 1,152 Total Fixed Maturities $ 9,390 $ 9,411 $ 9,411 Other short-term investments: Money Market Fund $ 181 $ 181 $ 181 Total Investments $ 9,571 $ 9,592 $ 9,592

Schedule II - Condensed Finan47

Schedule II - Condensed Financial Information of Registrant (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Condensed Balance Sheet [Table Text Block]	2017 2016 ASSETS INVESTMENTS $ 1,502,159 $ 1,454,893 CASH AND CASH EQUIVALENTS 2,106,093 2,282,239 ACCRUED INVESTMENT INCOME 16,574 14,273 INTERCOMPANY RECEIVABLES 279,567 INTERCOMPANY NOTE RECEIVABLE 80,000 230,000 PROPERTY 1,892,564 1,647,158 INVESTMENT IN SUBSIDIARIES 16,013,535 13,294,165 DEFERRED INCOME TAX 1,197,612 1,592,103 OTHER ASSETS 1,563,982 1,167,343 TOTAL ASSETS $ 24,372,519 $ 21,961,741 LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS ’ EQUITY OTHER PAYABLES AND ACCRUALS $ 2,609,127 $ 2,470,373 INTERCOMPANY PAYABLES 204,478 MORTGAGE LOAN PAYABLE 1,095,200 1,148,000 DEFERRED COMPENSATION 4,821,982 4,051,078 TOTAL LIABILITIES 8,730,787 7,669,451 COMMITMENTS AND CONTINGENCIES REDEEMABLE SHARES: Class A, Redeemable Common Shares, no par value —authorized, 7,500 shares; 605,143 561,439 Class B Redeemable Common Shares, no par value —authorized, 120,000 shares; 10,472,602 9,546,686 Class C Redeemable Common Shares, no par value —authorized, 80,000 shares; 4,563,987 4,184,165 Class D Redeemable Common Shares, no par value —authorized, 100,000 shares; issued none Provider Preferred-2009 Series Redeemable Preferred Shares, no par value, cumulative 5% dividend —authorized, Total redeemable preferred and common shares 15,641,732 14,292,290 SHAREHOLDERS ’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY $ 24,372,519 $ 21,961,741
Condensed Income Statement [Table Text Block]	2017 2016 2015 REVENUES Management fees from subsidiaries $ 13,750,044 $ 13,358,327 $ 12,156,360 Investment income 54,731 61,486 58,814 Realized gains (losses) on investments, net 216,128 771 (85,104 ) Administrative fees 928,446 939,849 881,507 Total revenues 14,949,349 14,360,433 13,011,577 EXPENSES Insurance expense: Salaries and benefit expense 9,344,355 9,151,483 7,886,437 Other insurance expense 5,398,489 5,161,794 4,962,068 Total expenses 14,742,844 14,313,277 12,848,505 INCOME BEFORE INCOME TAX 206,505 47,156 163,072 PROVISION (BENEFIT) FOR INCOME TAX: Current 388,500 347,948 323,078 Deferred 392,735 (310,054 ) (244,242 ) Total 781,235 37,894 78,836 Income before undistributed income of subsidiaries (574,730 ) 9,262 84,236 Undistributed income of subsidiaries 2,404,164 1,979,909 873,849 NET INCOME $ 1,829,434 $ 1,989,171 $ 958,085 OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX Change in the fair value of investments 36,996 9,491 (71,531 ) Reclassification adjustment for gains included in undistributed income (21,893 ) (49,551 ) (17,278 ) Total other comprehensive income held by subsidaries 15,103 (40,060 ) (88,809 ) Change in the fair value of interest rate swap 9,043 7,471 (8,687 ) Change in the fair value of investments 6,870 23,882 (92,966 ) Reclassification adjustment for losses (12,504 ) 30,118 56,169 TOTAL COMPREHENSIVE INCOME $ 1,847,946 $ 2,010,582 $ 823,792
Condensed Cash Flow Statement [Table Text Block]	2017 2016 2015 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,829,434 $ 1,989,172 $ 958,085 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 143,057 108,917 107,521 Realized (gains) losses on investments,net (216,128 ) (771 ) 85,104 Undistributed income of subsidiaries (2,404,164 ) (1,979,910 ) (873,849 ) Deferred income taxes benefit 392,735 (310,054 ) (244,242 ) Deferred compensation 988,378 994,708 747,825 Effects of changes in operating assets and liabilities: Accrued investment income (2,301 ) 1,654 (4,762 ) Intercompany accounts receivable 279,567 (7,478 ) 299,916 Intercompany accounts payable 204,478 Other assets (192,451 ) (143,868 ) (183,671 ) Other payables and accruals 159,023 495,981 (112,467 ) Net cash provided by operating activities 1,181,628 1,148,351 779,460 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of investments (1,028,229 ) (834,738 ) (1,188,956 ) Sale and maturities of investments 982,876 829,806 559,715 Acquisition of property and equipment (380,071 ) (10,174 ) Investment in subsidiary (500,000 ) (500,000 ) Subsidiary dividends 200,000 200,000 Investment, other (2,000 ) Net cash (used in) provided by investing activities (725,424 ) (304,932 ) (641,415 ) CASH FLOWS FROM FINANCING ACTIVITIES: Mortgage loan repayments (52,800 ) (50,400 ) (49,200 ) Repurchase of redeemable common shares (182,107 ) (275,773 ) (223,176 ) Repurchase of redeemable preferred shares (2,805,064 ) Redeemable shares issued 2,280,066 1,932,356 Extinguishment cost of redeemable preferred shares (118,800 ) Issuance cost of redeemable shares (116,833 ) (112,419 ) Repayment of intercompany loan from subsidiary 150,000 Dividends paid (547,443 ) (510,413 ) (481,089 ) Net cash (used in) provided by financing activities (632,350 ) (1,597,217 ) 1,066,472 (DECREASE) INCREASE IN CASH (176,146 ) (753,798 ) 1,204,517 CASH AND CASH EQUIVALENTS —Beginning of year 2,282,239 3,036,037 1,831,520 CASH AND CASH EQUIVALENTS —End of year $ 2,106,093 $ 2,282,239 $ 3,036,037 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ 46,600 $ 46,500 $ 48,300 NON-CASH INVESTING AND FINANCING ACTIVITIES: Redeemed common shares (in other payables and accruals) $ 11,871 $ 25,443 $ 84,618
Reconciliation of Investment in Subsidiaries [Table Text Block]	Reconciliation of Investment in Subsidiaries 2017 2016 Investment in Subsidiaries—January 1 $ 13,294,165 $ 11,054,315 Undistributed income of subsidiaries 2,404,164 1,979,910 Total other comprehensive income held by subsidiaries 15,206 (40,060 ) Dividends from subsidiaries (200,000 ) (200,000 ) Investment in subsidiaries 500,000 500,000 Increase in Investment in Subsidiary 2,719,370 2,239,850 Investment in Subsidiaries—December 31 $ 16,013,535 $ 13,294,165

Schedule III - Supplementary 48

Schedule III - Supplementary Insurance Information (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Supplementary Insurance Information [Table Text Block]	2017 2016 2015 Deferred policy acquisition cost (a) $ 2,637 $ 3,109 $ 2,013 Claims payable (a) $ 3,576 $ 3,744 $ 3,253 Unearned premium (a) $ 36,818 $ 46,955 $ 32,631 Other policy claims and benefits payable (a) $ 3,850 $ 4,299 $ 3,271 Premium revenues Fully-insured dental HMO/ Indemnity $ 51,419 $ 53,393 $ 49,458 Fully-insured dental PPO 25,936 22,363 19,198 Self-insured dental 29,427 29,067 28,922 Corporate, All Other 807 771 683 $ 107,589 $ 105,594 $ 98,261 Investment income (a) $ 265 $ 274 $ 252 Future policy benefits, losses, claims and expense losses Fully-insured dental HMO/ Indemnity $ 38,522 $ 39,995 $ 37,346 Fully-insured dental PPO 17,721 15,391 14,384 Self-insured dental 25,365 25,114 24,954 $ 81,608 $ 80,500 $ 76,684 Amortization of deferred policy acquisition cost (a) $ 4,980 $ 4,780 $ 4,396 Other operating expense (a) $ 17,715 $ 17,363 $ 15,680 Premium written Fully-insured dental (a) $ 66,950 $ 90,488 $ 68,057

Schedule IV - Reinsurance (Tabl

Schedule IV - Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Effects of Reinsurance [Table Text Block]	2017 2016 2015 Gross earned premium amounts Fully-insured dental HMO/Indemnity $ 51,419 $ 53,393 $ 49,458 Fully-insured dental PPO 25,936 22,363 19,198 Self-insured dental 29,427 29,067 28,922 Corporate, All Other 807 771 683 $ 107,589 $ 105,594 $ 98,261 Assumed (ceded) amounts from other companies $ $ $ Net earned premium amounts Fully-insured dental HMO/Indemnity $ 51,419 $ 53,393 $ 49,458 Fully-insured dental PPO 25,936 22,363 19,198 Self-insured dental 29,427 29,067 28,922 Corporate, All Other 807 771 683 $ 107,589 $ 105,594 $ 98,261

Schedule V - Valuation and Qu50

Schedule V - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Summary of Valuation Allowance [Table Text Block]	Description Balance at beginning of period Charged to costs and expenses Deductions Balance at end of period Year ended December 31, 2017: Allowance for Uncollectible Accounts Receivable $ 41,092 128,543 123,827 $ 45,808 Year ended December 31, 2016: Allowance for Uncollectible Accounts Receivable $ 14,715 99,084 72,707 $ 41,092 Year ended December 31, 2015: Allowance for Uncollectible Accounts Receivable $ 13,488 72,482 71,255 $ 14,715

Note 1 - General Information 51

Note 1 - General Information and Summary of Significant Accounting Policies (Details Textual)	Jun. 30, 2016USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2013USD ($)$ / shares	Dec. 31, 2012USD ($)$ / shares	Dec. 31, 2010USD ($)$ / shares	Jan. 01, 2018USD ($)
Number of Wholly Owned Subsidiaries			3
Number of Members Participate in Our Dental Benefits Plans			346,300
Number of Members Participating in Our Vision Benefit Plans			40,300
Number of Dentists Participating in Our Dental HMO Network			3,000
Number of Dentists Participating in the DentaSelect Dental PPO Network			3,100
Number of Dentists Participating in the Balanced Value Dental PPO Network			2,200
Number of Additional Dentists to Which Company Can Access Within Whole United States			45,900
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access			10,900
State Insurance Department, Statutory to NAIC, Amount of Reconciling Item			$ 1,838,000	$ 1,850,000
Deferred Policy Acquisition Costs, Additions			4,508,000	5,877,000	$ 4,358,000
Deferred Policy Acquisition Costs, Amortization Expense			4,980,000	4,780,000	4,396,000
Financial Guarantee Insurance Contracts, Unearned Premium Revenue			36,818,000	46,955,000
Unbilled Contracts Receivable			35,281,000	45,687,000
Advance Premium Received			1,537,000	1,268,000
Premium Deficiency Reserve			0	0
Claim Costs Related to Dental Care Providers			$ 81,608,000	$ 80,500,000	$ 76,684,000
Entity Wide Revenue, Major Customer Fully Insured			5	5	5
Entity Wide Revenue, Major Customer Self Insured			2	2	2
Accounting Standards Update 2014-09 [Member] | Subsequent Event [Member]
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets									$ 53,000
Self-insured Dental Claim Revenue		$ 53,000
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Five Customer [Member]
Concentration Risk, Percentage			10.00%	10.00%	10.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentration Risk, Percentage			11.00%	11.00%	11.00%
Premium Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk, Percentage			25.00%	24.00%
Number of Major Customers			1	1
Redeemable Institutional Preferred Shares [Member]
Number of Shares Investor Agreed to Purchase Under Stock Purchase Agreement						1,000	1,000	300
Purchase Price Per Share of Shares, Agreed to Purchase Under Stock Purchase Agreement | $ / shares						$ 1,000	$ 1,000	$ 1,000
Aggregate Purchase Price of Shares, Agreed to Purchase Under Stock Purchase Agreement						$ 1,000,000	$ 1,000,000	$ 300,000
Preferred Stock, Dividend Rate, Percentage						5.00%	5.00%	5.00%
Preferred Shares [Member]
Preferred Stock, Call Price, Percentage	100.00%
Payments for Repurchase of Redeemable Preferred Stock, Including Extinguishment Cost	$ 2,924,000
Redeemable Institutional Preferred Shares - 2012 Series and Redeemable Institutional Preferred Shares - 2013 Series [Member]
Percentage of Premium Payable	5.00%
Class C Redeemable Common Shares [Member]
Maximum Percentage of Common Shares Outstanding			40.00%
Building [Member]
Property, Plant and Equipment, Useful Life			27 years
Building Improvements [Member]
Property, Plant and Equipment, Useful Life			15 years
Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life			5 years
Computer Equipment and Software [Member]
Property, Plant and Equipment, Useful Life			5 years

Note 2 - Investments (Details T

Note 2 - Investments (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Available-for-sale Securities, Amortized Cost Basis	$ 9,571,465	$ 9,337,955
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities	0	0	$ 111,052
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	181,183	222,577
Available-for-sale Securities	181,000	223,000
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis	8,240,282	$ 8,025,378
Investment Owned, at Fair Value	$ 8,259,000
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.22%
Weighted Average Maturity of Investment	5 years 87 days
Corporate Bond Securities [Member] | BBB- or Better [Member]
Investment Owned, at Fair Value	$ 7,588,000
Corporate Bond Securities [Member] | BB + or Lower [Member]
Investment Owned, at Fair Value	$ 671,000

Note 2 - Investments - Maturity

Note 2 - Investments - Maturity Dates for Fixed Maturities and Short-term Investments (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Total, amortized cost	$ 8,790,000	$ 8,825,000
Fixed Maturities and Short Term Investments Excluding the Money Market Funds [Member]
Less than 1 year, amortized cost	600,000	290,000
Less than 1 year, fair value	$ 600,767	$ 290,412
Less than 1 year, percentage of total fair value	6.40%	3.20%
Years 1-5, amortized cost	$ 5,326,884	$ 5,722,990
Years 1-5, fair value	$ 5,320,683	$ 5,741,735
Years 1-5, percentage of total fair value	56.50%	63.00%
Years 5-10, amortized cost	$ 3,313,024	$ 3,052,388
Years 5-10, fair value	$ 3,340,138	$ 3,035,185
Years 5-10, percentage of total fair value	35.50%	33.30%
Due after ten years, amortized cost	$ 150,374	$ 50,000
Due after ten years, fair value	$ 149,236	$ 47,500
Due after ten years, percentage of total fair value	1.60%	0.50%
Total, amortized cost	$ 9,390,282	$ 9,115,378
Total, fair value	$ 9,410,824	$ 9,114,832
Total, percentage of total fair value	100.00%	100.00%

Note 2 - Investments - Fixed Ma

Note 2 - Investments - Fixed Maturities and Short-term Investments (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Amortized Cost Basis	$ 9,571,465	$ 9,337,955
Available-for-sale securities, gross unrealized gain	75,534	81,463
Available-for-sale securities, gross unrealized loss	(54,992)	(82,009)
Available-for-sale securities, fair value	9,592,007	9,337,409
Money Market Funds [Member]
Available-for-sale Securities, Amortized Cost Basis	181,183	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	181,183	222,577
Certificates of Deposit Short Term [Member]
Available-for-sale Securities, Amortized Cost Basis	600,000	290,000
Available-for-sale securities, gross unrealized gain	782	412
Available-for-sale securities, gross unrealized loss	(15)	0
Available-for-sale securities, fair value	600,767	290,412
Certificates of Deposit, Fixed Maturities [Member]
Available-for-sale Securities, Amortized Cost Basis	550,000	800,000
Available-for-sale securities, gross unrealized gain	983	4,728
Available-for-sale securities, gross unrealized loss		(66)
Available-for-sale securities, fair value	550,983	804,662
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis	8,240,282	8,025,378
Available-for-sale securities, gross unrealized gain	73,769	76,323
Available-for-sale securities, gross unrealized loss	(54,977)	(81,943)
Available-for-sale securities, fair value	$ 8,259,074	$ 8,019,758

Note 2 - Investments - Realized

Note 2 - Investments - Realized Investments Gains and Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Gross realized gains	$ 249,831	$ 147,513	$ 80,199
Gross realized losses	(531)	(71,664)	(28,073)
Other than temporary impairments	0	0	(111,052)
Total realized gains (losses) on investments, net	$ 249,300	$ 75,849	$ (58,926)

Note 3 - Property and Equipme56

Note 3 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Depreciation	$ 432,000	$ 484,000	$ 449,000

Note 3 - Property and Equipme57

Note 3 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Property and equipment, gross	$ 7,346,135	$ 6,288,435
Less accumulated depreciation and amortization	(3,684,537)	(3,531,436)
Total property and equipment - net	3,661,598	2,756,999
Land [Member]
Property and equipment, gross	364,000	364,000
Building and Building Improvements [Member]
Property and equipment, gross	2,712,196	2,504,775
Furniture and Fixtures [Member]
Property and equipment, gross	$ 4,269,939	$ 3,419,660

Note 4 - Goodwill and Intangi58

Note 4 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill	$ 136,000	$ 136,000
Goodwill, Impairment Loss	0
Finite-Lived Intangible Assets, Net	41,000	50,000
Finite-Lived Intangible Assets, Accumulated Amortization	199,000	190,000
Amortization of Intangible Assets	$ 9,000	$ 15,000	$ 15,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	8 years
Provider Network [Member]
Finite-Lived Intangible Assets, Net	$ 41,000
Finite-Lived Intangible Asset, Useful Life	20 years
Membership [Member]
Finite-Lived Intangible Asset, Useful Life	11 years

Note 5 - Deferred Compensatio59

Note 5 - Deferred Compensation Plan (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 56,000	$ 61,000	$ 141,000
Percentage of Directors Award Vest on Meeting Certain Attendance Requirements			100.00%
Percentage of Key Employee Awards Vest in Year One Following Grant Date			10.00%
Percentage of Key Employee Awards Vest in Year Two Following Grant Date			20.00%
Percentage of Key Employee Awards Vest in Year Three Following Grant Date			30.00%
Percentage of Key Employee Awards Vest in Year Four Following Grant Date			40.00%
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation			$ 961,463	1,281,799
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			$ 175,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year 251 days
Dividends Payable, Amount Per Share	$ 42.50	$ 40.47
Increase (Decrease) in Deferred Compensation			$ 988,378	994,708	747,825
Deferred Compensation Liability, Current and Noncurrent			$ 4,821,982	$ 4,051,078
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Granted			4,936
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number			3,065
Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			196
Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			99	89
Individuals [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	86
Class B Redeemable Common Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			15,000
Dividend Declared [Member]
Increase (Decrease) in Deferred Compensation	$ 115,000	$ 102,000
Deferred Share and Phantom Shares [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 956,000	$ 710,000	597,000
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation			$ 325,000	$ 241,000	$ 203,000
Directors and Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares			183	170

Note 5 - Deferred Compensatio60

Note 5 - Deferred Compensation Plan - Activity of Non-vested Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Director [Member]
Non-vested awards, numbers (in shares)
Non-vested awards, Weighted average grant date fair value (in dollars per share)
Granted, numbers (in shares)	196	228
Granted, Weighted average grant date fair value (in dollars per share)	$ 1,110	$ 1,012
Vested, numbers (in shares)	(196)	(228)
Vested, Weighted average grant date fair value (in dollars per share)	$ 1,110	$ 1,012
Forfeited numbers (in shares)
Forfeited, Weighted average grant date fair value (in dollars per share)
Non-vested awards, numbers (in shares)
Non-vested awards, Weighted average grant date fair value (in dollars per share)
Key Employees [Member]
Non-vested awards, numbers (in shares)	169.7	157.4
Granted, numbers (in shares)	99	89
Vested, numbers (in shares)	(80.9)	(76.7)
Forfeited numbers (in shares)	(5.2)
Non-vested awards, numbers (in shares)	182.6	169.7
Non-vested awards, Weighted average grant date fair value (in dollars per share)	$ 1,247	$ 1,131

Note 5 - Deferred Compensatio61

Note 5 - Deferred Compensation Plan - Activity of Vested Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Director [Member]
Vested awards, Numbers (in shares)	906.3	872.6
Vested awards, Weighted average vested price (in dollars per share)	$ 1,131	$ 1,040
Share based dividend, Numbers (in shares)	34.8	33.7
Share based dividend, Weighted average vested price (in dollars per share)	$ 1,126	$ 1,025
Vested during the year, Numbers (in shares)	196	228
Vested during the year, Weighted average vested price (in dollars per share)	$ 1,247	$ 1,131
Redeemed vested awards, Numbers (in shares)
Redeemed vested awards, Weighted average vested price (in dollars per share)
Converted to Redeemable Common Shares, Numbers (in shares)	(196)	(228)
Converted to Redeemable Common Shares, Weighted average vested price (in dollars per share)	$ 1,247	$ 1,131
Vested awards, Numbers (in shares)	941.1	906.3
Vested awards, Weighted average vested price (in dollars per share)	$ 1,247	$ 1,131
Vested awards, Weighted average vested price (in dollars per share)	$ 1,131	$ 1,131
Key Employees [Member]
Vested awards, Numbers (in shares)	1,347.9	1,222.3
Vested awards, Weighted average vested price (in dollars per share)	$ 1,131
Share based dividend, Numbers (in shares)	51.6	48.9
Vested during the year, Numbers (in shares)	80.9	76.7
Redeemed vested awards, Numbers (in shares)	(0.9)
Converted to Redeemable Common Shares, Numbers (in shares)
Vested awards, Numbers (in shares)	1,479.5	1,347.9
Vested awards, Weighted average vested price (in dollars per share)	$ 1,247	$ 1,131
Vested awards, Weighted average vested price (in dollars per share)	$ 1,247	$ 1,131

Note 6 - Liability for Claims62

Note 6 - Liability for Claims Payable (Details Textual) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred but Not Reported (IBNR) Claims, Amount	$ 2,054,000	$ 1,441,000

Note 6 - Liability for Claims63

Note 6 - Liability for Claims Payable - Activity in Liability for Claims Payable for Members (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Balance - January 1	$ 3,743,551	$ 3,253,346	$ 2,997,613
Current year	56,312,068	55,449,347	51,683,686
Prior years	(69,607)	(63,522)	45,917
Net incurred claims	56,242,461	55,385,825	51,729,603
Current year	52,778,058	51,721,965	48,438,729
Prior years	3,631,769	3,173,655	3,035,141
Net paid claims	56,409,827	54,895,620	51,473,870
Balance - December 31	$ 3,576,185	$ 3,743,551	$ 3,253,346

Note 6 - Liability for Claims64

Note 6 - Liability for Claims Payable - Reconciliation of Claims Payable (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Liability for Claims and Claims Adjustment Expense	$ 3,576,185	$ 3,743,551	$ 3,253,346	$ 2,997,613
Fully Insured Dental HMO [Member]
Liability for Claims and Claims Adjustment Expense	2,321,842	2,585,627
Fully Insured Dental PPO [Member]
Liability for Claims and Claims Adjustment Expense	1,194,079	1,093,986
Unallocated Claims [Member]
Liability for Claims and Claims Adjustment Expense	$ 60,264	$ 63,938

Note 6 - Liability for Claims65

Note 6 - Liability for Claims Payable - Claims Incurred and Claims Paid (Details)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Liabilities for claims payable	$ 3,576,185	$ 3,743,551	$ 3,253,346	$ 2,997,613
Fully Insured Dental HMO [Member]
Claims incurred	115,892,588
Claims paid	113,570,746
Liabilities for claims payable	2,321,842	2,585,627
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims incurred	$ 37,454,566	37,453,888	37,376,156
Claim frequency	248,484
Claims paid	$ 37,454,566	37,452,963	35,259,523
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims incurred	$ 39,891,781	39,921,664
Claim frequency	267,882
Claims paid	$ 39,890,033	37,336,962
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2017 [Member]
Claims incurred	$ 38,546,241
Claim frequency	242,486
Claims paid	$ 36,226,147
Fully Insured Dental PPO [Member]
Claims incurred	47,529,943
Claims paid	46,335,864
Liabilities for claims payable	1,194,079	1,093,986
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims incurred	$ 14,339,572	14,352,688	14,449,265
Claim frequency	94,522
Claims paid	$ 14,339,572	14,337,446	$ 13,366,515
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims incurred	$ 15,461,629	15,463,744
Claim frequency	105,939
Claims paid	$ 15,459,881	$ 14,385,000
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2017 [Member]
Claims incurred	$ 17,728,742
Claim frequency	114,112
Claims paid	$ 16,536,411

Note 7 - Debt (Details Textual)

Note 7 - Debt (Details Textual)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)
Secured Debt	$ 1,095,200		$ 1,148,000
Mortgage Note With a Bank [Member]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	3.90%
Derivative, Term of Contract	10 years
Minimum Net Worth Required for Compliance	$ 3,500,000
Debt Service Ratio	1
Mortgage Note With a Bank [Member] | Estimate of Fair Value Measurement [Member]
Secured Debt	$ 1,095,000
Mortgage Note With a Bank [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.95%
Capital Lease Agreement With a Leasing Company [Member]
Minimum Net Worth Required for Compliance	$ 2,500,000	$ 2,500,000
Sale Leaseback Transaction, Gross Proceeds, Financing Activities	921,000	347,000
Repayments of Debt and Capital Lease Obligations	$ 999,000	$ 373,000

Note 7 - Debt - Principle Repay

Note 7 - Debt - Principle Repayments Under the Mortgage Loan Payable (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
2,018	$ 55,200
2,019	57,600
2,020	58,800
2,021	61,200
2022 and thereafter	862,400
Total mortgage payable	$ 1,095,200	$ 1,148,000

Note 7 - Debt - Future Payments

Note 7 - Debt - Future Payments Under Outstanding Capital Leases (Details)	Dec. 31, 2017USD ($)
2,018	$ 480,987
2,019	354,552
2,020	257,616
2,021	187,386
Total	1,280,541
Less imputed interest	(79,616)
Present value of minimum lease payments	$ 1,200,925

Note 8 - Derivative (Details Te

Note 8 - Derivative (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	$ 9,043	$ 7,471	$ (8,687)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	$ 4,659	3,848	(4,475)
Interest Rate Swap [Member]
Derivative, Fixed Interest Rate	3.90%
Derivative, Term of Contract	10 years
Derivative, Notional Amount	$ 1,095,000	1,148,000
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	9,043	7,471	(8,687)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	4,659	3,848	$ (4,475)
Interest Rate Swap [Member] | Other Payables and Accruals [Member]
Derivative Asset	$ 7,000
Derivative Liability		$ 7,000
Mortgage Note With a Bank [Member]
Derivative, Term of Contract	10 years
Mortgage Note With a Bank [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.95%

Note 9 - Lines of Credit (Detai

Note 9 - Lines of Credit (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Long-term Line of Credit	$ 0	$ 0
Working Capital Line Of Credit, One [Member]
Line of Credit Facility, Maximum Borrowing Capacity	500,000
Interest Expense, Debt	0	0	$ 0
Long-term Line of Credit	$ 0	0
Working Capital Line Of Credit, One [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Working Capital Line Of Credit, Two [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,000,000
Interest Expense, Debt	$ 0	$ 0	$ 0
Working Capital Line Of Credit, Two [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%

Note 10 - Federal Income Taxe71

Note 10 - Federal Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards		$ 38,415	$ 74,209	$ 86,226
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		34.00%	34.00%	34.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability		$ 692,000
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%

Note 10 - Federal Income Taxe72

Note 10 - Federal Income Taxes - Components of Provision (Benefit) for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Federal	$ 1,464,411	$ 1,520,374	$ 1,075,126
State and local	37,993	32,578	25,922
Total current tax expense	1,502,404	1,552,952	1,101,048
Federal	477,341	(180,068)	(295,047)
State and local	(8,623)	(9,400)	(7,578)
Total deferred tax benefit	468,718	(189,468)	(302,625)
Total provision for income taxes	$ 1,971,122	$ 1,363,484	$ 798,423

Note 10 - Federal Income Taxe73

Note 10 - Federal Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Unearned premiums	$ 64,532	$ 86,212
Net operating loss	13,061	25,231
Recapitalization intangible	29,792	48,234
Accrued vacation	62,170	87,028
Accrued commissions	192,291	429,267
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation	961,463	1,281,799
Legal Fees	81,364
Accrued professional fees	38,784	47,430
Unrealized loss on investments	21,308	30,774
Other, net	75,898	87,968
Gross deferred tax assets	1,540,663	2,123,943
Valuation Allowance	(29,792)	(48,234)
Gross deferred tax assets, net of valuation allowance	1,510,871	2,075,709
Deferred policy acquisition costs	96,483	163,923
Prepaid insurance	74,503	125,784
Property and equipment	200,739	160,033
Identifiable intangible assets	8,566	17,134
Gross deferred tax liabilities	380,291	466,874
Net deferred tax asset	$ 1,130,580	$ 1,608,835

Note 10 - Federal Income Taxe74

Note 10 - Federal Income Taxes - Reconciliation of Effective Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Provision computed at statutory rate	$ 1,292,189	$ 1,139,903	$ 597,213
Provision computed at statutory rate	34.00%	34.00%	34.00%
State and local taxes	$ 29,323	$ 23,101	$ 9,309
State and local taxes	0.80%	0.70%	0.50%
Nondeductible meals, entertainment and legal expense	$ 11,143	$ 26,899	$ 23,156
Nondeductible meals, entertainment and legal expense	0.30%	0.80%	1.30%
Tax Act adoption impact	$ 691,921
Tax Act adoption impact	18.20%
Nondeductible federal premium tax		$ 189,558	$ 168,745
Nondeductible federal premium tax		5.70%	9.70%
Other - net	$ (53,454)	$ (15,977)
Other - net	(1.40%)	(0.50%)
Provision for income taxes	$ 1,971,122	$ 1,363,484	$ 798,423
Provision for income taxes	51.90%	40.70%	45.50%

Note 11 - Accounting for Unce75

Note 11 - Accounting for Uncertain Tax Positions (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Unrecognized Tax Benefits	$ 0	$ 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 12 - Retirement Plan (Deta

Note 12 - Retirement Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Contribution Plan, Employers Matching Contribution, Vesting Period	5 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 91,000	$ 89,000	$ 83,000

Note 13 - Accumulated Other C77

Note 13 - Accumulated Other Comprehensive Income - Changes in AOCI (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Total other comprehensive income (loss)	$ 18,512	$ 21,411	$ (134,293)
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	(13,376)	(34,498)	155,814
Other comprehensive income (loss) before reclassification, before tax	66,465	50,566	(249,238)
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, before tax	(52,117)	(29,444)	58,926
Effect on other comprehensive income (loss), before tax	14,348	21,122	(190,312)
Accumulated other comprehensive income (loss), before tax	972	(13,376)	(34,498)
Accumulated other comprehensive income (loss), tax	(4,544)	(11,726)	52,980
Other comprehensive income (loss) before reclassification, tax	22,599	17,193	(84,741)
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, tax	(17,720)	(10,011)	20,035
Effect on other comprehensive income (loss), tax	4,879	7,182	(64,706)
Accumulated other comprehensive income (loss), tax	335	(4,544)	(11,726)
Accumulated other comprehensive income (loss), net	(8,832)	(22,772)	102,834
Other comprehensive income (loss) before reclassification, net	43,866	33,373	(164,497)
Reclassification adjustment for realized investment gains, net included in realized gains on investments, net	(34,397)	(19,433)	38,891
Total other comprehensive income (loss)	9,469	13,940	(125,606)
Accumulated other comprehensive income (loss), net	637	(8,832)	(22,772)
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	(6,697)	(18,016)	(4,854)
Other comprehensive income (loss) before reclassification, before tax	13,702	11,319	(13,162)
Effect on other comprehensive income (loss), before tax	13,702	11,319	(13,162)
Accumulated other comprehensive income (loss), before tax	7,005	(6,697)	(18,016)
Accumulated other comprehensive income (loss), tax	(2,278)	(6,126)	(1,651)
Other comprehensive income (loss) before reclassification, tax	4,659	3,848	(4,475)
Effect on other comprehensive income (loss), tax	4,659	3,848	(4,475)
Accumulated other comprehensive income (loss), tax	2,381	(2,278)	(6,126)
Accumulated other comprehensive income (loss), net	(4,419)	(11,890)	(3,203)
Other comprehensive income (loss) before reclassification, net	9,043	7,471	(8,687)
Total other comprehensive income (loss)	9,043	7,471	(8,687)
Accumulated other comprehensive income (loss), net	4,624	(4,419)	(11,890)
AOCI Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	(20,073)	(52,514)	150,960
Effect on other comprehensive income (loss), before tax	28,050	32,441	(203,474)
Change in unrealized gains, net, on investments available for sale, before tax	14,348	21,122	(190,312)
Change in unrealized gains (losses), net, on interest rate swap, before tax	13,702	11,319	(13,162)
Accumulated other comprehensive income (loss), before tax	7,977	(20,073)	(52,514)
Accumulated other comprehensive income (loss), tax	(6,822)	(17,852)	51,329
Effect on other comprehensive income (loss), tax	9,538	11,030	(69,181)
Change in unrealized gains, net, on investments available for sale, tax	4,879	7,182	(64,706)
Change in unrealized gains (losses), net, on interest rate swap, tax	4,659	3,848	(4,475)
Accumulated other comprehensive income (loss), tax	2,716	(6,822)	(17,852)
Accumulated other comprehensive income (loss), net	(13,251)	(34,662)	99,631
Total other comprehensive income (loss)	18,512	21,411	(134,293)
Change in unrealized gains, net, on investments available for sale, net	9,469	13,940	(125,606)
Change in unrealized gains (losses), net, on interest rate swap, net	9,043	7,471	(8,687)
Accumulated other comprehensive income (loss), net	$ 5,261	$ (13,251)	$ (34,662)

Note 14 - Lease Income (Details

Note 14 - Lease Income (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Leases, Income Statement, Lease Revenue	$ 0	$ 52,000	$ 62,000

Note 15 - Commitments and Con79

Note 15 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Leases, Rent Expense	$ 324,000	$ 206,000	$ 168,000

Note 15 - Commitments and Con80

Note 15 - Commitments and Contingencies - Future Approximate Minimum Annual Lease Payments Under Non-Cancelable Operating Leases (Details)	Dec. 31, 2017USD ($)
2,018	$ 360,000
2,019	260,000
2,020	39,000
2,021	8,000
Total	$ 667,000

Note 16 - Segment Information81

Note 16 - Segment Information (Details Textual)	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Number of Reportable Segments									4
Gross Profit	$ 6,964,000	$ 6,937,000	$ 6,407,000	$ 5,673,000	$ 6,840,000	$ 6,422,000	$ 6,317,000	$ 5,515,000	$ 25,981,000	$ 25,094,000
Corporate, Non-Segment [Member]
Gross Profit									$ 25,981,000	$ 25,094,000	$ 21,577,000

Note 16 - Segment Information -

Note 16 - Segment Information - Reportable Segments (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Premium revenue	$ 26,363,000	$ 27,339,000	$ 26,789,000	$ 27,098,000	$ 26,186,000	$ 26,734,000	$ 26,112,000	$ 26,562,000	$ 107,589,114	$ 105,594,134	$ 98,261,441
Healthcare Services Expense									81,607,541	80,500,160	76,683,963
Total									25,981,000	25,094,000	21,577,000
Investment income									264,891	274,220	251,756
Realized gains on investments, net									249,300	75,849	(58,926)
Other income										51,920	62,304
Insurance expense									22,695,208	22,143,308	20,076,104
Income before income taxes	1,192,000	$ 1,583,000	$ 786,000	$ 239,000	1,003,000	$ 1,157,000	$ 696,000	$ 497,000	3,800,556	3,352,655	1,756,508
Total assets-corporate	$ 70,329,195				$ 78,081,807				70,329,195	78,081,807
Total									25,981,000	25,094,000	21,577,000
Fully Insured Dental HMO [Member]
Premium revenue									51,419,000	53,393,000	49,458,000
Healthcare Services Expense									38,522,000	39,995,000	37,346,000
Total									12,897,000	13,398,000	12,112,000
Total									12,897,000	13,398,000	12,112,000
Fully Insured Dental PPO [Member]
Premium revenue									25,936,000	22,363,000	19,198,000
Healthcare Services Expense									17,721,000	15,391,000	14,384,000
Total									8,215,000	6,972,000	4,814,000
Total									8,215,000	6,972,000	4,814,000
Self-insured Dental [Member]
Premium revenue									29,427,000	29,067,000	28,922,000
Healthcare Services Expense									25,365,000	25,114,000	24,954,000
Total									4,062,000	3,953,000	3,968,000
Total									4,062,000	3,953,000	3,968,000
Corporate and Other [Member]
Premium revenue									807,000	771,000	683,000
Healthcare Services Expense
Total									807,000	771,000	683,000
Total									$ 807,000	$ 771,000	$ 683,000

Note 17 - Related Parties (Deta

Note 17 - Related Parties (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims	$ 56,242,461	$ 55,385,825	$ 51,729,603
Liability for Claims and Claims Adjustment Expense	3,576,185	3,743,551	3,253,346	$ 2,997,613
Noninterest Expense Directors Fees	183,000	201,000	191,000
Shareholders [Member]
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims	33,291,000	38,256,000	$ 38,248,000
Liability for Claims and Claims Adjustment Expense	$ 1,487,000	$ 1,779,000

Note 18 - Fair Value Measurem84

Note 18 - Fair Value Measurements (Details Textual) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure, Nonrecurring		$ 0	$ 0
Assets, Fair Value Disclosure	[1]	12,631	11,917
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 18 - Fair Value Measurem85

Note 18 - Fair Value Measurements - Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Assets	[1]	$ 12,631	$ 11,917
Liabilities			7
Interest Rate Swap [Member]
Assets	[1]	7
Liabilities	[2]		7
Fair Value, Inputs, Level 1 [Member]
Assets	[1]	3,138	2,727
Liabilities
Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Assets	[1]
Liabilities	[2]
Fair Value, Inputs, Level 2 [Member]
Assets	[1]	9,493	9,190
Liabilities			7
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Assets	[1]	7
Liabilities	[2]		7
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member]
Assets		551	805
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets		551	805
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]
Assets		7,588	7,363
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets		7,588	7,363
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member]
Assets		671	657
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets		671	657
Short-term Investments [Member] | Money Market Funds [Member]
Assets		181	223
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets		181	223
Short-term Investments [Member] | Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Assets
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member]
Assets		601	290
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets		601	290
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]
Assets	[3]	1,194	729
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Assets	[3]	1,194	729
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Assets	[1]	1,763	1,775
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Assets	[1]	1,763	1,775
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Assets
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member]
Assets	[1]	75	75
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
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

Note 19 - Redeemable Shares, 86

Note 19 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010
Common Stock, Value, Subscriptions	$ 1,210	$ 1,110
Common Stock, Dividends, Per Share, Declared	$ 42.50	$ 40.47	$ 39.86
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Dental Care Plus Inc. [Member]
Dental Insurance, Subsidiary Dividend as Percentage of Net Worth	10.00%
Dental Insurance, Subsidiary Net Worth, Maximum Amount	$ 250,000
Dividends, Common Stock	0	$ 0	$ 0
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval	1,480,000
Statutory Accounting Practices, Statutory Net Income Amount	2,108,000	1,653,000	$ 710,000
Statutory Accounting Practices, Statutory Capital and Surplus, Balance	$ 14,800,000	12,271,000
Common Class C [Member]
Class of Stock, Percentage of Voting Common Shares	40.00%
Class D Redeemable Common Shares [Member]
Common Stock, Shares Authorized	100,000
Common Stock, Value, Outstanding	$ 0	0
Common Stock, Value, Issued	$ 0	$ 0
Institutional Preferred Shares 2010 Series [Member]
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Institutional Preferred Shares 2010 Series [Member] | Investor [Member]
Preferred Stock, Shares Issued				1,000	1,000	300
Share Price				$ 1,000	$ 1,000	$ 1,000
Provider Preferred - 2009 Series [Member]
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Preferred Stock, Dividend Rate, Percentage	5.00%

Note 20 - Quarterly Data (Una87

Note 20 - Quarterly Data (Unaudited) - Unaudited Quarterly Results of Operations (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Premium revenue	$ 26,363,000	$ 27,339,000	$ 26,789,000	$ 27,098,000	$ 26,186,000	$ 26,734,000	$ 26,112,000	$ 26,562,000	$ 107,589,114	$ 105,594,134	$ 98,261,441
Gross Profit	6,964,000	6,937,000	6,407,000	5,673,000	6,840,000	6,422,000	6,317,000	5,515,000	25,981,000	25,094,000
Income before income taxes	$ 1,192,000	$ 1,583,000	$ 786,000	$ 239,000	$ 1,003,000	$ 1,157,000	$ 696,000	$ 497,000	$ 3,800,556	$ 3,352,655	$ 1,756,508

Note 21 - Subsequent Events (De

Note 21 - Subsequent Events (Details Textual)	Jan. 31, 2018USD ($)
Subsequent Event [Member]
Federal Premium Tax Payable	$ 867,000

Schedule I - Summary of Inves89

Schedule I - Summary of Investments - Other Than Investments in Related Parties (Details) $ in Thousands	Dec. 31, 2017USD ($)
Amortized Cost	$ 9,571
Fair Value	9,592
Balance Sheet	9,592
Other Corporate Bonds [Member]
Amortized Cost	8,240
Fair Value	8,259
Balance Sheet	8,259
Certificates of Deposit [Member]
Amortized Cost	1,150
Fair Value	1,152
Balance Sheet	1,152
Fixed Maturities [Member]
Amortized Cost	9,390
Fair Value	9,411
Balance Sheet	9,411
Money Market Funds [Member]
Amortized Cost	181
Fair Value	181
Balance Sheet	$ 181

Schedule II - Condensed Finan90

Schedule II - Condensed Financial Information of Registrant (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes Paid, Net	$ 1,376,000	$ 1,429,000	$ 963,000
Parent Company [Member]
Advances Paid to Subsidiaries	500,000	500,000
Parent Company [Member] | Dental Care Plus Inc. [Member]
Advances Paid to Subsidiaries	500,000	500,000	0
Adenta, Inc. [Member]
Cash Dividends Paid to Parent Company by Unconsolidated Subsidiaries	200,000	200,000	0
Parent [Member]
Dental Benefit Expense	$ 138,000	$ 134,000	$ 119,000

Schedule II - Condensed Finan91

Schedule II - Condensed Financial Information of Registrant - Condensed Balance Sheets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
INVESTMENTS	$ 9,592,007	$ 9,337,409
CASH AND CASH EQUIVALENTS	13,177,193	11,221,951	$ 11,657,287	$ 9,189,994
ACCRUED INVESTMENT INCOME	80,904	78,662
PROPERTY	3,661,598	2,756,999
OTHER ASSETS	4,780,001	4,872,499
TOTAL ASSETS	70,329,195	78,081,807
OTHER PAYABLES AND ACCRUALS	7,175,048	7,334,165
INTERCOMPANY PAYABLES	8,810,056	8,824,420
MORTGAGE LOAN PAYABLE	1,095,200	1,148,000
DEFERRED COMPENSATION	4,821,982	4,051,078
TOTAL LIABILITIES	54,687,463	63,789,517
COMMITMENTS AND CONTINGENCIES
Redeemable shares	15,641,732	14,292,290
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	70,329,195	78,081,807
Class D Redeemable Common Shares [Member]
Redeemable shares
Provider Preferred - 2009 Series [Member]
Redeemable shares
Parent Company [Member]
INVESTMENTS	1,502,159	1,454,893
CASH AND CASH EQUIVALENTS	2,106,093	2,282,239	3,036,037	$ 1,831,520
ACCRUED INVESTMENT INCOME	16,574	14,273
INTERCOMPANY RECEIVABLES		279,567
INTERCOMPANY NOTE RECEIVABLE	80,000	230,000
PROPERTY	1,892,564	1,647,158
INVESTMENT IN SUBSIDIARIES	16,013,535	13,294,165	$ 11,054,315
DEFERRED INCOME TAX	1,197,612	1,592,103
OTHER ASSETS	1,563,982	1,167,343
TOTAL ASSETS	24,372,519	21,961,741
OTHER PAYABLES AND ACCRUALS	2,609,127	2,470,373
INTERCOMPANY PAYABLES	204,478
MORTGAGE LOAN PAYABLE	1,095,200	1,148,000
DEFERRED COMPENSATION	4,821,982	4,051,078
TOTAL LIABILITIES	8,730,787	7,669,451
COMMITMENTS AND CONTINGENCIES
Redeemable shares	15,641,732	14,292,290
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	24,372,519	21,961,741
Parent Company [Member] | Class A Redeemable Common Shares [Member]
Redeemable shares	605,143	561,439
Parent Company [Member] | Class B Redeemable Common Shares [Member]
Redeemable shares	10,472,602	9,546,686
Parent Company [Member] | Class C Redeemable Common Shares [Member]
Redeemable shares	4,563,987	4,184,165
Parent Company [Member] | Class D Redeemable Common Shares [Member]
Redeemable shares
Parent Company [Member] | Provider Preferred - 2009 Series [Member]
Redeemable shares

Schedule II - Condensed Finan92

Schedule II - Condensed Financial Information of Registrant - Condensed Balance Sheets (Details) (Parentheticals) - $ / shares $ / shares in Thousands	Dec. 31, 2017	Dec. 31, 2016
Class D Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	100,000	100,000
Redeemable shares, issued (in shares)	0	0
Parent Company [Member] | Class A Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	7,500	7,500
Redeemable shares, outstanding (in shares)	500	506
Redeemable shares, issued (in shares)	500	506
Parent Company [Member] | Class B Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	120,000	120,000
Redeemable shares, outstanding (in shares)	8,653	8,604
Redeemable shares, issued (in shares)	8,653	8,604
Parent Company [Member] | Class C Redeemable Common Shares [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	80,000	80,000
Redeemable shares, outstanding (in shares)	3,771	3,771
Redeemable shares, issued (in shares)	3,771	3,771
Parent Company [Member] | Class D Redeemable Common Shares [Member]
Redeemable shares, authorized (in shares)	100,000	100,000
Redeemable shares, issued (in shares)	0	0

Schedule II - Condensed Finan93

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Comprehensive Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Investment income	$ 264,891	$ 274,220	$ 251,756
Realized gains (losses) on investments, net	249,300	75,849	(58,926)
Total revenues	108,103,305	105,996,123	98,516,575
Salaries and benefits expense	9,206,665	9,022,484	7,766,987
Other insurance expense	7,992,967	7,582,136	6,888,760
Total expenses	104,302,749	102,643,468	96,760,067
Current	1,502,404	1,552,952	1,101,048
Deferred	468,718	(189,468)	(302,625)
INCOME TAX EXPENSE	1,971,122	1,363,484	798,423
Net income	1,829,434	1,989,171	958,085
Change in the fair value of investments	43,866	33,373	(164,497)
Total other comprehensive income held by subsidaries	18,512	21,411	(134,293)
Reclassification adjustment for losses	34,397	19,433	(38,891)
Parent Company [Member]
Management fees from subsidiaries	13,750,044	13,358,327	12,156,360
Investment income	54,731	61,486	58,814
Realized gains (losses) on investments, net	216,128	771	(85,104)
Administrative fees	928,446	939,849	881,507
Total revenues	14,949,349	14,360,433	13,011,577
Salaries and benefits expense	9,344,355	9,151,483	7,886,437
Other insurance expense	5,398,489	5,161,794	4,962,068
Total expenses	14,742,844	14,313,277	12,848,505
INCOME BEFORE INCOME TAX	206,505	47,156	163,072
Current	388,500	347,948	323,078
Deferred	392,735	(310,054)	(244,242)
INCOME TAX EXPENSE	781,235	37,894	78,836
Income before undistributed income of subsidiaries	(574,730)	9,262	84,236
Undistributed income of subsidiaries	2,404,164	1,979,909	873,849
Net income	1,829,434	1,989,171	958,085
Change in the fair value of investments	36,996	9,491	(71,531)
Reclassification adjustment for gains included in undistributed income	(21,893)	(49,551)	(17,278)
Total other comprehensive income held by subsidaries	15,103	(40,060)	(88,809)
Change in the fair value of interest rate swap	9,043	7,471	(8,687)
Change in the fair value of investments	6,870	23,882	(92,966)
Reclassification adjustment for losses	(12,504)	30,118	56,169
TOTAL COMPREHENSIVE INCOME	$ 1,847,946	$ 2,010,582	$ 823,792

Schedule II - Condensed Finan94

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income	$ 1,829,434	$ 1,989,171	$ 958,085
Depreciation and amortization	460,612	504,302	484,438
Realized (gains) losses on investments, net	(249,300)	(75,849)	58,926
Deferred	468,718	(189,468)	(302,625)
Deferred compensation	988,378	994,708	747,825
Accrued investment income	(2,242)	(3,405)	(5,795)
Other assets	(197,913)	(138,296)	(167,554)
Other payables and accruals	(162,548)	1,847,987	97,946
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(4,167,448)	(5,335,774)	(4,955,458)
Acquisition of property and equipment	(1,312,949)	(549,083)	(471,904)
Investment, other			(2,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repurchase of redeemable preferred shares		(2,805,064)
Extinguishment cost of redeemable preferred shares		(118,800)
Issuance cost of redeemable shares		(116,833)	(112,419)
Dividends paid	(547,443)	(510,413)	(481,089)
(DECREASE) INCREASE IN CASH	1,955,242	(435,336)	2,467,293
CASH AND CASH EQUIVALENTS—Beginning of year	11,221,951	11,657,287	9,189,994
CASH AND CASH EQUIVALENTS—End of year	13,177,193	11,221,951	11,657,287
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	71,000	70,000	68,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	11,871	25,443	84,618
Parent Company [Member]
Net income	1,829,434	1,989,171	958,085
Depreciation and amortization	143,057	108,917	107,521
Realized (gains) losses on investments, net	(216,128)	(771)	85,104
Undistributed income of subsidiaries	(2,404,164)	(1,979,910)	(873,849)
Deferred	392,735	(310,054)	(244,242)
Deferred compensation	988,378	994,708	747,825
Accrued investment income	(2,301)	1,654	(4,762)
Intercompany accounts receivable	279,567	(7,478)	299,916
Intercompany accounts payable	204,478
Other assets	(192,451)	(143,868)	(183,671)
Other payables and accruals	159,023	495,981	(112,467)
Net cash provided by operating activities	1,181,628	1,148,351	779,460
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(1,028,229)	(834,738)	(1,188,956)
Sale and maturities of investments	982,876	829,806	559,715
Acquisition of property and equipment	(380,071)		(10,174)
Investment in subsidiary	(500,000)	(500,000)
Subsidiary dividends	200,000	200,000
Investment, other			(2,000)
Net cash (used in) provided by investing activities	(725,424)	(304,932)	(641,415)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(52,800)	(50,400)	(49,200)
Repurchase of redeemable common shares	(182,107)	(275,773)	(223,176)
Repurchase of redeemable preferred shares		(2,805,064)
Redeemable shares issued		2,280,066	1,932,356
Extinguishment cost of redeemable preferred shares		(118,800)
Issuance cost of redeemable shares		(116,833)	(112,419)
Repayment of intercompany loan from subsidiary	150,000
Dividends paid	(547,443)	(510,413)	(481,089)
Net cash (used in) provided by financing activities	(632,350)	(1,597,217)	1,066,472
(DECREASE) INCREASE IN CASH	(176,146)	(753,798)	1,204,517
CASH AND CASH EQUIVALENTS—Beginning of year	2,282,239	3,036,037	1,831,520
CASH AND CASH EQUIVALENTS—End of year	2,106,093	2,282,239	3,036,037
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	46,600	46,500	48,300
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	$ 11,871	$ 25,443	$ 84,618

Schedule II - Condensed Finan95

Schedule II - Condensed Financial Information of Registrant - Reconciliation of Investment in Subsidiaries (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Total other comprehensive income held by subsidiaries	$ 18,512	$ 21,411	$ (134,293)
Parent Company [Member]
Investment in Subsidiaries	13,294,165	11,054,315
Undistributed income of subsidiaries	2,404,164	1,979,910	873,849
Total other comprehensive income held by subsidiaries	15,103	(40,060)	(88,809)
Dividends from subsidiaries	(200,000)	(200,000)
Advances Paid to Subsidiaries	500,000	500,000
Increase in Investment in Subsidiary	2,719,370	2,239,850
Investment in Subsidiaries	$ 16,013,535	$ 13,294,165	$ 11,054,315

Schedule III - Supplementary 96

Schedule III - Supplementary Insurance Information - Supplementary Insurance Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred policy acquisition cost	[1]	$ 2,637	$ 3,109	$ 2,013
Claims payable	[1]	3,576	3,744	3,253
Unearned premium	[1]	36,818	46,955	32,631
Other policy claims and benefits payable	[1]	3,850	4,299	3,271
Premium revenues		107,589	105,594	98,261
Investment income	[1]	265	274	252
Future policy benefits, losses, claims and expense losses		81,608	80,500	76,684
Amortization of deferred policy acquisition cost	[1]	4,980	4,780	4,396
Other operating expense	[1]	17,715	17,363	15,680
Fully-insured dental	[1]	66,950	90,488	68,057
Fully-insured Dental HMO/Indemnity [Member]
Premium revenues		51,419	53,393	49,458
Future policy benefits, losses, claims and expense losses		38,522	39,995	37,346
Fully Insured Dental PPO [Member]
Premium revenues		25,936	22,363	19,198
Future policy benefits, losses, claims and expense losses		17,721	15,391	14,384
Self-insured Dental [Member]
Premium revenues		29,427	29,067	28,922
Future policy benefits, losses, claims and expense losses		25,365	25,114	24,954
Corporate and Other [Member]
Premium revenues		$ 807	$ 771	$ 683
[1]	The Company does not allocate insurance expense, investment and other income, or other assets or liabilities to identified segments.

Schedule IV - Reinsurance - Rei

Schedule IV - Reinsurance - Reinsurance (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Gross earned premium amounts									$ 107,589,000	$ 105,594,000	$ 98,261,000
Assumed (ceded) amounts from other companies
Premium revenue	$ 26,363,000	$ 27,339,000	$ 26,789,000	$ 27,098,000	$ 26,186,000	$ 26,734,000	$ 26,112,000	$ 26,562,000	107,589,114	105,594,134	98,261,441
Fully-insured Dental HMO/Indemnity [Member]
Gross earned premium amounts									51,419,000	53,393,000	49,458,000
Premium revenue									51,419,000	53,393,000	49,458,000
Fully Insured Dental PPO [Member]
Gross earned premium amounts									25,936,000	22,363,000	19,198,000
Premium revenue									25,936,000	22,363,000	19,198,000
Self-insured Dental [Member]
Gross earned premium amounts									29,427,000	29,067,000	28,922,000
Premium revenue									29,427,000	29,067,000	28,922,000
Corporate and Other [Member]
Gross earned premium amounts									807,000	771,000	683,000
Premium revenue									$ 807,000	$ 771,000	$ 683,000

Schedule V - Valuation and Qu98

Schedule V - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - Allowance for Trade Receivables [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Balance	$ 41,092	$ 14,715	$ 13,488
Charged to costs and expenses	128,543	99,084	72,482
Deductions	123,827	72,707	71,255
Balance	$ 45,808	$ 41,092	$ 14,715