DCP Holding 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 09, 2018
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 Emerging Growth Company	false
Entity Small Business	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		492
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		8,565
Common Class C [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		3,521

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Fixed maturities, available for sale at fair value, amortized cost of $8,841,163 and $8,790,000 at September 30, 2018 and December 31, 2017, respectively	$ 8,616,903	$ 8,810,056
Short-term investments, available for sale at fair value, cost of $849,371 and $781,000 at September 30, 2018 and December 31, 2017, respectively	850,454	781,951
Total investments	9,467,357	9,592,007
CASH AND CASH EQUIVALENTS	13,131,696	13,177,193
ACCRUED INVESTMENT INCOME	85,323	80,904
ACCOUNTS RECEIVABLE, including billed premiums of $1,694,314 and $1,118,996, net of allowance of $86,380 and $45,809 at September 30, 2018 and December 31, 2017, respectively	41,790,989	36,400,634
DEFERRED ACQUISITION COSTS	2,996,314	2,636,858
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $4,039,777 and $3,684,537 at September 30, 2018 and December 31, 2017, respectively	3,938,650	3,661,598
OTHER ASSETS	5,205,961	4,780,001
TOTAL ASSETS	76,616,290	70,329,195
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
CLAIMS PAYABLE	3,587,715	3,576,185
UNEARNED PREMIUM REVENUE	41,490,442	36,818,123
OTHER PAYABLES AND ACCRUALS	8,180,305	7,175,048
MORTGAGE LOAN PAYABLE	1,053,800	1,095,200
CAPITAL LEASE OBLIGATIONS	871,252	1,200,925
DEFERRED COMPENSATION	5,022,810	4,821,982
TOTAL LIABILITIES	60,206,324	54,687,463
COMMITMENTS AND CONTINGENCIES
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	16,409,966	15,641,732
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; none outstanding
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	76,616,290	70,329,195
Common Class A [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	643,273	605,143
Common Class B [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	11,181,747	10,472,602
Common Class C [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	$ 4,584,946	$ 4,563,987

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fixed maturities, available for sale at fair value, amortized cost	$ 8,841,163	$ 8,790,000
Short-term investments, available for sale at fair value, amortized cost	849,371	781,000
Accounts receivable, uncollected premiums	1,694,314	1,118,996
Accounts receivable, allowance	86,380	45,809
Depreciation and amortization, property and equipment	$ 4,039,777	$ 3,684,537
Common Class A [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	7,500	7,500
Redeemable shares, issued (in shares)	494	500
Redeemable shares, outstanding (in shares)	494	500
Common Class B [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	120,000	120,000
Redeemable shares, issued (in shares)	8,587	8,653
Redeemable shares, outstanding (in shares)	8,587	8,653
Common Class C [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	80,000	80,000
Redeemable shares, issued (in shares)	3,521	3,771
Redeemable shares, outstanding (in shares)	3,521	3,771

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
REVENUES
Premium revenue	$ 28,710,449	$ 27,339,477	$ 84,826,682	$ 81,226,549
Investment income	86,254	70,162	236,893	193,776
Realized gains on investments, net	29,861	54,755	26,532	187,177
Total revenues	28,826,564	27,464,394	85,090,107	81,607,502
EXPENSES
Healthcare services expense	21,368,643	20,402,073	63,921,739	62,209,264
Insurance expense:
Salaries and benefits expense	2,248,710	2,142,120	6,979,429	6,730,439
Commission expenses and other acquisition costs	1,677,843	1,385,740	4,465,523	4,086,964
Other insurance expense	2,324,966	1,951,554	7,129,990	5,972,507
Total insurance expense	6,251,519	5,479,414	18,574,942	16,789,910
Total expenses	27,620,162	25,881,487	82,496,681	78,999,174
INCOME BEFORE INCOME TAX	1,206,402	1,582,907	2,593,426	2,608,328
INCOME TAX EXPENSE	336,586	563,657	723,532	929,005
NET INCOME	869,816	1,019,250	1,869,894	1,679,323
OTHER COMPREHENSIVE (LOSS) INCOME
Change in the fair value of interest rate swap, net of income tax of $986, $450, $5,916 and $914, respectively	3,707	871	22,250	1,773
Change in the fair value of investments, net of income (benefit) tax ($557), $7,890, ($53,272) and $43,017, respectively	(2,071)	15,318	(200,384)	83,503
Reclassification adjustment for realized gains (loss) included in net income, net of income tax (benefit) of $1,606, ($4,254), $2,275 and ($16,740), respectively	6,042	(8,258)	8,559	(32,494)
Total other comprehensive (loss) income	7,678	7,931	(169,575)	52,782
TOTAL COMPREHENSIVE INCOME	$ 877,494	$ 1,027,181	$ 1,700,319	$ 1,732,105

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Interest rate swap, tax expense	$ 986	$ 450	$ 5,916	$ 914
Investments, tax expense	(557)	7,890	(53,272)	43,017
Reclassification adjustment for gains included in net income, expense	$ 1,606	$ (4,254)	$ 2,275	$ (16,740)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,869,894	$ 1,679,323
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	366,058	350,196
Realized gains on investments, net	(26,532)	(187,177)
Deferred compensation	200,828	569,133
Effects of changes in operating assets and liabilities:
Accrued investment income	(4,419)	1,060
Accounts receivable	(5,337,658)	502,020
Deferred acquisition costs	(359,456)	10,428
Other assets	(312,923)	(217,008)
Claims payable	11,530	(325,766)
Unearned premium revenue	4,672,319	(107,939)
Other payables and accruals	629,214	(581,149)
Net cash provided by operating activities	1,708,855	1,693,121
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(2,521,078)	(3,585,005)
Sales of investments	1,778,827	2,968,344
Maturities of investments	600,000	490,000
Proceeds from the sale of property and equipment		920,752
Acquisition of property and equipment	(655,992)	(1,083,697)
Net cash used in investing activities	(798,243)	(289,606)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(41,400)	(39,600)
Payments on capital lease	(329,673)	(170,083)
Repurchase of redeemable common shares	(14,706)	(182,107)
Dividends paid	(570,330)	(547,443)
Net cash used in financing activities	(956,109)	(939,233)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(45,497)	464,282
CASH AND CASH EQUIVALENTS—Beginning of period	13,177,193	11,221,951
CASH AND CASH EQUIVALENTS—End of period	13,131,696	11,686,233
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	63,000	46,900
Cash paid for income taxes	1,112,000	863,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	411,614	10,882
Capital lease obligation		$ 920,752

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. BASIS OF PRESENTATION DCP Holding Company (the “Company”) is the parent holding company of three one 2017 10 December 31, 2017 March 30, 2018. may not three nine September 30, 2018 not may December 31, 2018. The accounting policies of the Company conform to GAAP. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The accompanying consolidated financial statements include estimates. Actual results could differ from those estimates.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The interim condensed consolidated financial statements have been prepared in accordance with the accounting policies described in the notes to the Company’s consolidated financial statements for the year ended December 31, 2017. Premium Revenue — Fully-Insured thirty $41,490,000 $36,818,000 September 30, 2018 December 31, 2017, $40,097,000 $35,281,000 September 30, 2018 December 31, 2017, not $1,394,000 $1,537,000 September 30, 2018 December 31, 2017, September 30, 2018 December 31, 2017, no Self-Insured no Administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual or multi-year contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis and included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. Any unearned ASO fee revenue received prior to the beginning of a reporting period are recognized as premiums received in advance and are included in unearned premium revenue in the accompanying condensed consolidated balance sheets. Self-insured ASO fees receivable and revenue received in advance were immaterial at September 30, 2018. Self-insured premium revenue is recognized upon the adjudication of claims for self-insured members in accordance with agreements with self-insured employers and is included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. Any self-insured premium amounts not $302,000 September 30, 2018. first $127,000 September 30, 2018. Healthcare Services Expense Investments Deferred Acquisition Costs— not not $977,000 $724,000 $1,365,000 $1,243,000 three September 30, 2018 2017, $4,420,000 $3,700,000 $4,061,000 $3,710,000 nine September 30, 2018 2017, Claims Payable— not may New Accounting Guidance May 2014, 2014 09, Revenue from Contracts with Customers (“ASC 606” not not 29% January 1, 2018 $53,000. no 606. $6,000 nine September 30, 2018. $610,000 $551,000 September 30, 2018. In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10 Recognition and Measurement of Financial Assets and Financial Liabilities 2016 01 2016 01 December 15, 2017. 2016 01 January 1, 2018. not In February 2016, 2016 02, Leases (Topic 842 2016 02 12 2016 02 December 15, 2018. not may not In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 2016 13 December 15, 2019. not not In March 2017, 2017 08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310 20 2017 08 2017 08 December 15, 2018. not not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 820 2018 13 December 15, 2019. not not

Note 3 - Investments

Note 3 - Investments	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	3. INVESTMENTS The Company owned certificates of deposit insured by the Federal Deposit Insurance Corporation (“FDIC”) with an amortized cost of $1,100,000 $1,150,000 September 30, 2018 December 31, 2017, $249,000 $181,000 September 30, 2018 December 31, 2017, $8,341,000 $8,240,000 September 30, 2018 December 31, 2017, The Company owned corporate bonds at September 30, 2018, September 30, 2018, $8,117,000, $7,436,000 $681,000 3.36% September 30, 2018. 4.93 September 30, 2018. At September 30, 2018 December 31, 2017, Available-for-Sale Amortized Fair % of Total September 30, 2018 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 600,000 $ 601,083 6.5 % Years 1-5 6,087,572 5,978,937 64.9 % Years 5-10 2,606,438 2,498,790 27.1 % Due after ten years 147,153 139,176 1.5 % Total $ 9,441,163 $ 9,217,986 100.0 % 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 % Investments classified at September 30, 2018 December 31, 2017 Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair September 30, 2018 Cost Gain Loss Value Money market fund $ 249,371 $ 249,371 Certificates of deposit, short term 600,000 $ 1,083 601,083 Certificates of deposit, fixed maturities 499,932 499,932 Corporate bonds, fixed maturities 8,341,231 13,243 $ (237,503 ) 8,116,971 Total investments $ 9,690,534 $ 14,326 $ (237,503 ) $ 9,467,357 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 Unrealized losses on investments at September 30, 2018 December 31, 2017 not no one September 30, 2018 December 31, 2017.

Note 4 - Deferred Compensation

Note 4 - Deferred Compensation Plan	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	4. DEFERRED COMPENSATION PLAN In accordance with the 2006 2018, may In 2017, 216 99 may The Company recorded deferred compensation expense of approximately $45,000 $127,000 three September 30, 2018 2017, $15,000 $13,000 three September 30, 2018 2017, The Company recorded deferred compensation expense of approximately $182,000 $550,000 nine September 30, 2018 2017, $45,000 nine September 30, 2018 2017, In August 2018 February 2017, $45.00 $42.50 2018 $129,000. 2017 $115,000. At September 30, 2018 December 31, 2017, $5,023,000 $4,822,000,

Note 5 - Liability for Claims P

Note 5 - Liability for Claims Payable	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Liability for Claims Payable [Text Block]	5. LIABILITY FOR CLAIMS PAYABLE Activity in the liability for claims payable for members is summarized as follows: Nine months ended Nine months ended September 30, 2018 September 30, 2017 Balance—January 1 $ 3,576,185 $ 3,743,551 Net incurred claims related to: Current year 43,122,438 42,789,639 Prior years (112,454 ) 80,300 Net incurred claims 43,009,984 42,869,939 Net paid claims related to: Current year 39,541,781 39,583,233 Prior years 3,456,673 3,612,472 Net paid claims 42,998,454 43,195,705 Balance—September 30 $ 3,587,715 $ 3,417,785

Note 6 - Federal Income Taxes

Note 6 - Federal Income Taxes	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. FEDERAL INCOME TAXES The Company calculates its year to date income tax provision by applying the estimated annual effective tax rate for the year to pretax income. The effective tax rate for the three nine September 30, 2018 27.9% $337,000 $724,000, three nine September 30, 2017 35.6% $564,000 $929,000, 34% 21%. 2018. 2014 2013 no On December 22, 2017, 2018, September 30, 2018, not 118 fourth 2018.

Note 7 - Accumulated Other Comp

Note 7 - Accumulated Other Comprehensive Income	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	7. ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated other comprehensive income includes changes in unrealized gains and losses on available for sale and other invested assets as follows: Three months ended Three months ended September 30, 2018 September 30, 2017 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized loss, net, on investments available for sale, beginning of period $ (246,870 ) $ (51,711 ) $ (195,159 ) $ 53,214 $ 18,097 $ 35,117 Other comprehensive (loss) income before reclassification (2,628 ) (557 ) (2,071 ) 23,208 7,890 15,318 Reclassification adjustment for realized investment loss (gains), net, included in realized gains on investments, net 7,648 1,606 6,042 (12,512 ) (4,254 ) (8,258 ) Effect on other comprehensive income 5,020 1,049 3,971 10,696 3,636 7,060 Accumulated unrealized (loss) gains, net, on investments available for sale, end of period $ (241,850 ) $ (50,662 ) $ (191,188 ) $ 63,910 $ 21,733 $ 42,177 Accumulated unrealized gains (loss), net, on interest rate swap, beginning of period $ 30,478 $ 7,311 $ 23,167 $ (5,330 ) $ (1,812 ) $ (3,518 ) Other comprehensive income before reclassification 4,693 986 3,707 1,320 449 871 Effect on other comprehensive gains 4,693 986 3,707 1,320 449 871 Accumulated unrealized income (loss), net, on interest rate swap, end of period $ 35,171 $ 8,297 $ 26,874 $ (4,010 ) $ (1,363 ) $ (2,647 ) Accumulated other comprehensive loss, beginning of period $ (216,392 ) $ (44,400 ) $ (171,992 ) $ 47,884 $ 16,285 $ 31,599 Change in unrealized gains, net, on investments available for sale 5,020 1,049 3,971 10,696 3,636 7,060 Change in unrealized gains, net, on interest rate swap 4,693 986 3,707 1,320 449 871 Effect on other comprehensive income 9,713 2,035 7,678 12,016 4,085 7,931 Accumulated other comprehensive (loss) income, end of period $ (206,679 ) $ (42,365 ) $ (164,314 ) $ 59,900 $ 20,370 $ 39,530 Nine months ended Nine months ended September 30, 2018 September 30, 2017 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains (loss), net, on investments available for sale, beginning of period $ 972 $ 335 $ 637 $ (13,376 ) $ (4,544 ) $ (8,832 ) Other comprehensive (loss) income before reclassification (253,656 ) (53,272 ) (200,384 ) 126,520 43,017 83,503 Reclassification adjustment for realized investment gains (loss), net, included in realized gains on investments, net 10,834 2,275 8,559 (49,234 ) (16,740 ) (32,494 ) Effect on other comprehensive (loss) income (242,822 ) (50,997 ) (191,825 ) 77,286 26,277 51,009 Accumulated unrealized (loss) gains net, on investments available for sale, end of period $ (241,850 ) $ (50,662 ) $ (191,188 ) $ 63,910 $ 21,733 $ 42,177 Accumulated unrealized gains (loss), net, on interest rate swap, beginning of period $ 7,005 $ 2,381 $ 4,624 $ (6,697 ) $ (2,277 ) $ (4,420 ) Other comprehensive income before reclassification 28,166 5,916 22,250 2,687 914 1,773 Effect on other comprehensive income 28,166 5,916 22,250 2,687 914 1,773 Accumulated unrealized income (loss), net, on interest rate swap, end of period $ 35,171 $ 8,297 $ 26,874 $ (4,010 ) $ (1,363 ) $ (2,647 ) Accumulated other comprehensive gain (loss), beginning of period $ 7,977 $ 2,716 $ 5,261 $ (20,073 ) $ (6,821 ) $ (13,252 ) Change in unrealized (loss) gains, net, on investments available for sale (242,822 ) (50,997 ) (191,825 ) 77,286 26,277 51,009 Change in unrealized gains, net, on interest rate swap 28,166 5,916 22,250 2,687 914 1,773 Effect on other comprehensive (loss) income (214,656 ) (45,081 ) (169,575 ) 79,973 27,191 52,782 Accumulated other comprehensive (loss) income, end of period $ (206,679 ) $ (42,365 ) $ (164,314 ) $ 59,900 $ 20,370 $ 39,530

Note 8 - Segment Information

Note 8 - Segment Information	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	8. SEGMENT INFORMATION The Company manages its business with four third The results of the fully-insured dental HMO and indemnity, fully-insured dental PPO and self-insured dental segments are measured by gross profit. The Company does not not $7,342,000 $6,937,000 three September 30, 2018 2017, $20,905,000 $19,017,000 nine September 30, 2018 2017, Listed below is financial information required for each reportable segment for the three nine September 30, 2018 2017 Three Months Ended Three Months Ended September 30, 2018 September 30, 2017 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 12,667 $ 9,340 $ 3,327 $ 12,922 $ 9,352 $ 3,570 Fully-insured dental PPO 7,266 4,639 2,627 6,483 4,372 2,111 Self-insured dental 8,555 7,390 1,165 7,733 6,678 1,055 Corporate, all other 223 223 201 201 Total $ 28,711 $ 21,369 7,342 $ 27,339 $ 20,402 6,937 Investment income 86 70 Realized (losses) gains on investments, net 30 55 Insurance expense 6,251 5,479 Income before income tax $ 1,207 $ 1,583 Total assets-corporate $ 76,616 Nine Months Ended Nine Months Ended September 30, 2018 September 30, 2017 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 37,999 $ 28,810 $ 9,189 $ 38,700 $ 29,375 $ 9,325 Fully-insured dental PPO 21,812 14,200 7,612 19,513 13,495 6,018 Self-insured dental 24,261 20,912 3,349 22,414 19,339 3,075 Corporate, all other 755 755 599 599 Total $ 84,827 $ 63,922 20,905 $ 81,226 $ 62,209 19,017 Investment income 237 194 Realized (losses) gains on investments, net 26 187 Insurance expense 18,575 16,790 Income before income tax $ 2,593 $ 2,608 Total assets-corporate $ 76,616 not three nine September 30, 2018 2017.

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	9. FAIR VALUE MEASUREMENTS The Company classifies the assets and liabilities that require measurement of fair value based on the priority of the observable and market-based sources of data into a three 1 3 three ● Level 1 ● Level 2 1 not ● Level 3 not no The following table presents each of the fair value levels, the Company’s assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2018 December 31, 2017 ( September 30, 2018 December 31, 2017 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 500 500 $ 551 $ 551 Investment grade corporate bonds 7,436 7,436 7,588 7,588 Non-investment grade corporate bonds 681 681 671 671 Short-term investments Money market funds $ 249 249 $ 181 181 Federally-Insured certificates of deposit 601 601 601 601 Deferred compensation investments (a) Equity mutual fund investments 1,247 1,247 1,194 1,194 State guarantee fund deposits (b) Government securities 1,843 1,843 1,763 1,763 Federally-Insured certificates of deposit 75 75 75 75 Interest rate swap (b) 35 35 7 7 Total $ 3,339 $ 9,328 $ 12,667 $ 3,138 $ 9,493 $ 12,631 (a) Included as a trading security in other assets (b) Included in other assets The Company measures fair value using the following valuation methodologies. The Company uses quoted market prices to determine the fair value of the deferred compensation investments and certain state fund guarantee deposits; such items are classified as Level 1 2 2 As of September 30, 2018 December 31, 2017, no not three nine September 30, 2018. September 30, 2018 December 31, 2017, not 3

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Insurance Premiums Revenue Recognition, Policy [Policy Text Block]	Premium Revenue — Fully-Insured thirty $41,490,000 $36,818,000 September 30, 2018 December 31, 2017, $40,097,000 $35,281,000 September 30, 2018 December 31, 2017, not $1,394,000 $1,537,000 September 30, 2018 December 31, 2017, September 30, 2018 December 31, 2017, no Self-Insured no Administration fee revenue (“ASO fees”) is recognized monthly when earned and is normally based on annual or multi-year contracts with the self-insured groups. ASO fees are charged to self-insured employer groups monthly on a per subscriber per month basis and included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. Any unearned ASO fee revenue received prior to the beginning of a reporting period are recognized as premiums received in advance and are included in unearned premium revenue in the accompanying condensed consolidated balance sheets. Self-insured ASO fees receivable and revenue received in advance were immaterial at September 30, 2018. Self-insured premium revenue is recognized upon the adjudication of claims for self-insured members in accordance with agreements with self-insured employers and is included in premium revenue in the accompanying condensed consolidated statements of comprehensive income. Any self-insured premium amounts not $302,000 September 30, 2018. first $127,000 September 30, 2018.
Healthcare Services Expense [Policy Text Block]	Healthcare Services Expense
Investment, Policy [Policy Text Block]	Investments
Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Deferred Acquisition Costs— not not $977,000 $724,000 $1,365,000 $1,243,000 three September 30, 2018 2017, $4,420,000 $3,700,000 $4,061,000 $3,710,000 nine September 30, 2018 2017,
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Claims Payable— not may
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Guidance May 2014, 2014 09, Revenue from Contracts with Customers (“ASC 606” not not 29% January 1, 2018 $53,000. no 606. $6,000 nine September 30, 2018. $610,000 $551,000 September 30, 2018. In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10 Recognition and Measurement of Financial Assets and Financial Liabilities 2016 01 2016 01 December 15, 2017. 2016 01 January 1, 2018. not In February 2016, 2016 02, Leases (Topic 842 2016 02 12 2016 02 December 15, 2018. not may not In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 2016 13 December 15, 2019. not not In March 2017, 2017 08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310 20 2017 08 2017 08 December 15, 2018. not not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 820 2018 13 December 15, 2019. not not

Note 3 - Investments (Tables)

Note 3 - Investments (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-for-Sale Amortized Fair % of Total September 30, 2018 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 600,000 $ 601,083 6.5 % Years 1-5 6,087,572 5,978,937 64.9 % Years 5-10 2,606,438 2,498,790 27.1 % Due after ten years 147,153 139,176 1.5 % Total $ 9,441,163 $ 9,217,986 100.0 % 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 %
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair September 30, 2018 Cost Gain Loss Value Money market fund $ 249,371 $ 249,371 Certificates of deposit, short term 600,000 $ 1,083 601,083 Certificates of deposit, fixed maturities 499,932 499,932 Corporate bonds, fixed maturities 8,341,231 13,243 $ (237,503 ) 8,116,971 Total investments $ 9,690,534 $ 14,326 $ (237,503 ) $ 9,467,357 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

Note 5 - Liability for Claims_2

Note 5 - Liability for Claims Payable (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	Nine months ended Nine months ended September 30, 2018 September 30, 2017 Balance—January 1 $ 3,576,185 $ 3,743,551 Net incurred claims related to: Current year 43,122,438 42,789,639 Prior years (112,454 ) 80,300 Net incurred claims 43,009,984 42,869,939 Net paid claims related to: Current year 39,541,781 39,583,233 Prior years 3,456,673 3,612,472 Net paid claims 42,998,454 43,195,705 Balance—September 30 $ 3,587,715 $ 3,417,785

Note 7 - Accumulated Other Co_2

Note 7 - Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Three months ended Three months ended September 30, 2018 September 30, 2017 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized loss, net, on investments available for sale, beginning of period $ (246,870 ) $ (51,711 ) $ (195,159 ) $ 53,214 $ 18,097 $ 35,117 Other comprehensive (loss) income before reclassification (2,628 ) (557 ) (2,071 ) 23,208 7,890 15,318 Reclassification adjustment for realized investment loss (gains), net, included in realized gains on investments, net 7,648 1,606 6,042 (12,512 ) (4,254 ) (8,258 ) Effect on other comprehensive income 5,020 1,049 3,971 10,696 3,636 7,060 Accumulated unrealized (loss) gains, net, on investments available for sale, end of period $ (241,850 ) $ (50,662 ) $ (191,188 ) $ 63,910 $ 21,733 $ 42,177 Accumulated unrealized gains (loss), net, on interest rate swap, beginning of period $ 30,478 $ 7,311 $ 23,167 $ (5,330 ) $ (1,812 ) $ (3,518 ) Other comprehensive income before reclassification 4,693 986 3,707 1,320 449 871 Effect on other comprehensive gains 4,693 986 3,707 1,320 449 871 Accumulated unrealized income (loss), net, on interest rate swap, end of period $ 35,171 $ 8,297 $ 26,874 $ (4,010 ) $ (1,363 ) $ (2,647 ) Accumulated other comprehensive loss, beginning of period $ (216,392 ) $ (44,400 ) $ (171,992 ) $ 47,884 $ 16,285 $ 31,599 Change in unrealized gains, net, on investments available for sale 5,020 1,049 3,971 10,696 3,636 7,060 Change in unrealized gains, net, on interest rate swap 4,693 986 3,707 1,320 449 871 Effect on other comprehensive income 9,713 2,035 7,678 12,016 4,085 7,931 Accumulated other comprehensive (loss) income, end of period $ (206,679 ) $ (42,365 ) $ (164,314 ) $ 59,900 $ 20,370 $ 39,530 Nine months ended Nine months ended September 30, 2018 September 30, 2017 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized gains (loss), net, on investments available for sale, beginning of period $ 972 $ 335 $ 637 $ (13,376 ) $ (4,544 ) $ (8,832 ) Other comprehensive (loss) income before reclassification (253,656 ) (53,272 ) (200,384 ) 126,520 43,017 83,503 Reclassification adjustment for realized investment gains (loss), net, included in realized gains on investments, net 10,834 2,275 8,559 (49,234 ) (16,740 ) (32,494 ) Effect on other comprehensive (loss) income (242,822 ) (50,997 ) (191,825 ) 77,286 26,277 51,009 Accumulated unrealized (loss) gains net, on investments available for sale, end of period $ (241,850 ) $ (50,662 ) $ (191,188 ) $ 63,910 $ 21,733 $ 42,177 Accumulated unrealized gains (loss), net, on interest rate swap, beginning of period $ 7,005 $ 2,381 $ 4,624 $ (6,697 ) $ (2,277 ) $ (4,420 ) Other comprehensive income before reclassification 28,166 5,916 22,250 2,687 914 1,773 Effect on other comprehensive income 28,166 5,916 22,250 2,687 914 1,773 Accumulated unrealized income (loss), net, on interest rate swap, end of period $ 35,171 $ 8,297 $ 26,874 $ (4,010 ) $ (1,363 ) $ (2,647 ) Accumulated other comprehensive gain (loss), beginning of period $ 7,977 $ 2,716 $ 5,261 $ (20,073 ) $ (6,821 ) $ (13,252 ) Change in unrealized (loss) gains, net, on investments available for sale (242,822 ) (50,997 ) (191,825 ) 77,286 26,277 51,009 Change in unrealized gains, net, on interest rate swap 28,166 5,916 22,250 2,687 914 1,773 Effect on other comprehensive (loss) income (214,656 ) (45,081 ) (169,575 ) 79,973 27,191 52,782 Accumulated other comprehensive (loss) income, end of period $ (206,679 ) $ (42,365 ) $ (164,314 ) $ 59,900 $ 20,370 $ 39,530

Note 8 - Segment Information (T

Note 8 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Three Months Ended September 30, 2018 September 30, 2017 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 12,667 $ 9,340 $ 3,327 $ 12,922 $ 9,352 $ 3,570 Fully-insured dental PPO 7,266 4,639 2,627 6,483 4,372 2,111 Self-insured dental 8,555 7,390 1,165 7,733 6,678 1,055 Corporate, all other 223 223 201 201 Total $ 28,711 $ 21,369 7,342 $ 27,339 $ 20,402 6,937 Investment income 86 70 Realized (losses) gains on investments, net 30 55 Insurance expense 6,251 5,479 Income before income tax $ 1,207 $ 1,583 Total assets-corporate $ 76,616 Nine Months Ended Nine Months Ended September 30, 2018 September 30, 2017 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 37,999 $ 28,810 $ 9,189 $ 38,700 $ 29,375 $ 9,325 Fully-insured dental PPO 21,812 14,200 7,612 19,513 13,495 6,018 Self-insured dental 24,261 20,912 3,349 22,414 19,339 3,075 Corporate, all other 755 755 599 599 Total $ 84,827 $ 63,922 20,905 $ 81,226 $ 62,209 19,017 Investment income 237 194 Realized (losses) gains on investments, net 26 187 Insurance expense 18,575 16,790 Income before income tax $ 2,593 $ 2,608 Total assets-corporate $ 76,616

Note 9 - Fair Value Measureme_2

Note 9 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	September 30, 2018 December 31, 2017 Level 1 Level 2 Total Balance Level 1 Level 2 Total Balance Assets Fixed maturities Federally-Insured certificates of deposit $ 500 500 $ 551 $ 551 Investment grade corporate bonds 7,436 7,436 7,588 7,588 Non-investment grade corporate bonds 681 681 671 671 Short-term investments Money market funds $ 249 249 $ 181 181 Federally-Insured certificates of deposit 601 601 601 601 Deferred compensation investments (a) Equity mutual fund investments 1,247 1,247 1,194 1,194 State guarantee fund deposits (b) Government securities 1,843 1,843 1,763 1,763 Federally-Insured certificates of deposit 75 75 75 75 Interest rate swap (b) 35 35 7 7 Total $ 3,339 $ 9,328 $ 12,667 $ 3,138 $ 9,493 $ 12,631

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual)	9 Months Ended
	Sep. 30, 2018
Number of Wholly Owned Subsidiaries	3

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	Jan. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Financial Guarantee Insurance Contracts, Unearned Premium Revenue, Total		$ 41,490,000		$ 41,490,000		$ 36,818,000
Unbilled Contracts Receivable		40,097,000		40,097,000		35,281,000
Advance Premium Received		1,394,000		1,394,000		1,537,000
Premium Deficiency Reserve		0		0		$ 0
Deferred Policy Acquisition Costs, Additions		977,000	$ 724,000	4,420,000	$ 3,700,000
Deferred Policy Acquisition Costs, Amortization Expense, Total		1,365,000	1,243,000	4,061,000	3,710,000
Percent of Self-insured Administrative Fees and Premium Revenues to Total Premium Revenues	29.00%
Premiums Earned, Net, Total		28,710,449	27,339,477	84,826,682	81,226,549
Increase (Decrease) in Accounts Receivable				5,337,658	(502,020)
Policyholder Benefits and Claims Incurred, Net, Total		21,368,643	$ 20,402,073	63,921,739	$ 62,209,264
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets	$ 53,000
Premiums Earned, Net, Total				6,000
Increase (Decrease) in Accounts Receivable				610,000
Increase (Decrease) in Other Accrued Liabilities				551,000
Policyholder Benefits and Claims Incurred, Net, Total				6,000
Deposits From Self-Insured Groups [Member]
Deposit Liability, Current		127,000		127,000
Self-insurance Premium [Member]
Accounts Receivable, Gross		$ 302,000		$ 302,000

Note 3 - Investments (Details T

Note 3 - Investments (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Available-for-sale Securities, Amortized Cost Basis, Total	$ 9,690,534	$ 9,571,465
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Certificates of Deposit [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	1,100,000	1,150,000
Money Market Funds [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	249,371	181,183
Available-for-sale Securities, Total	249,000	181,000
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	8,341,231	$ 8,240,282
Investment Owned, at Fair Value	$ 8,117,000
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.36%
Weighted Average Maturity of Investment	4 years 339 days
Corporate Bond Securities [Member] | BBB- or Better [Member]
Investment Owned, at Fair Value	$ 7,436,000
Corporate Bond Securities [Member] | BB + or Lower [Member]
Investment Owned, at Fair Value	$ 681,000

Note 3 - Investments - Maturity

Note 3 - Investments - Maturity Dates for Fixed Maturities and Short-term Investments (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Total, amortized cost	$ 8,841,163	$ 8,790,000
Fixed Maturities and Short Term Investments Excluding the Money Market Funds [Member]
Less than 1 year, amortized cost	600,000	600,000
Less than 1 year, fair value	$ 601,083	$ 600,767
Less than 1 year, percentage of total fair value	6.50%	6.40%
Years 1-5, amortized cost	$ 6,087,572	$ 5,326,884
Years 1-5, fair value	$ 5,978,937	$ 5,320,683
Years 1-5, percentage of total fair value	64.90%	56.50%
Years 5-10, amortized cost	$ 2,606,438	$ 3,313,024
Years 5-10, fair value	$ 2,498,790	$ 3,340,138
Years 5-10, percentage of total fair value	27.10%	35.50%
Due after ten years, amortized cost	$ 147,153	$ 150,374
Due after ten years, fair value	$ 139,176	$ 149,236
Due after ten years, percentage of total fair value	1.50%	1.60%
Total, amortized cost	$ 9,441,163	$ 9,390,282
Total, fair value	$ 9,217,986	$ 9,410,824
Total, percentage of total fair value	100.00%	100.00%

Note 3 - Investments - Fixed Ma

Note 3 - Investments - Fixed Maturities and Short-term Investments (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Available-for-sale Securities, Amortized Cost Basis, Total	$ 9,690,534	$ 9,571,465
Available-for-sale securities, gross unrealized gain	14,326	75,534
Available-for-sale securities, gross unrealized loss	(237,503)	(54,992)
Available-for-sale securities, fair value	9,467,357	9,592,007
Money Market Funds [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	249,371	181,183
Available-for-sale securities, gross unrealized gain		0
Available-for-sale securities, gross unrealized loss		0
Available-for-sale securities, fair value	249,371	181,183
Certificates of Deposit Short Term [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	600,000	600,000
Available-for-sale securities, gross unrealized gain	1,083	782
Available-for-sale securities, gross unrealized loss		(15)
Available-for-sale securities, fair value	601,083	600,767
Certificates of Deposit, Fixed Maturities [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	499,932	550,000
Available-for-sale securities, gross unrealized gain		983
Available-for-sale securities, gross unrealized loss
Available-for-sale securities, fair value	499,932	550,983
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	8,341,231	8,240,282
Available-for-sale securities, gross unrealized gain	13,243	73,769
Available-for-sale securities, gross unrealized loss	(237,503)	(54,977)
Available-for-sale securities, fair value	$ 8,116,971	$ 8,259,074

Note 4 - Deferred Compensatio_2

Note 4 - Deferred Compensation Plan (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2018	Feb. 28, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Dividends Payable, Amount Per Share	$ 45	$ 42.50
Increase (Decrease) in Deferred Compensation					$ 200,828	$ 569,133
Deferred Compensation Liability, Current and Noncurrent, Total			$ 5,022,810		5,022,810		$ 4,821,982
Dividend Declared [Member]
Increase (Decrease) in Deferred Compensation	$ 129,000	$ 115,000
Deferred Share and Phantom Shares [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			45,000	$ 127,000	182,000	550,000
Directors and Employees [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 15,000	$ 13,000	$ 45,000	$ 45,000
Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							216
Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							99

Note 5 - Liability for Claims_3

Note 5 - Liability for Claims Payable - Activity in Liability for Claims Payable for Members (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Balance - January 1	$ 3,576,185	$ 3,743,551
Net incurred claims related to:
Current year	43,122,438	42,789,639
Prior years	(112,454)	80,300
Net incurred claims	43,009,984	42,869,939
Net paid claims related to:
Current year	39,541,781	39,583,233
Prior years	3,456,673	3,612,472
Net paid claims	42,998,454	43,195,705
Balance - December 31	$ 3,587,715	$ 3,417,785

Note 6 - Federal Income Taxes (

Note 6 - Federal Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	27.90%	35.60%	27.90%	35.60%
Income Tax Expense (Benefit), Total	$ 336,586	$ 563,657	$ 723,532	$ 929,005
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent						34.00%
Open Tax Year			2014 2013
Unrecognized Tax Benefits, Ending Balance	$ 0		$ 0
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent					21.00%

Note 7 - Accumulated Other Co_3

Note 7 - Accumulated Other Comprehensive Income - Changes in AOCI (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Total other comprehensive (loss) income	$ 7,678	$ 7,931	$ (169,575)	$ 52,782
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated unrealized gains (losses), before tax	(246,870)	53,214	972	(13,376)
Other comprehensive income (loss) before reclassification, before tax	(2,628)	23,208	(253,656)	126,520
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, before tax	7,648	(12,512)	10,834	(49,234)
Effect on other comprehensive income (loss), before tax	5,020	10,696	(242,822)	77,286
Accumulated unrealized gains (losses), before tax	(241,850)	63,910	(241,850)	63,910
Accumulated unrealized gains (losses), tax	(51,711)	18,097	335	(4,544)
Other comprehensive income (loss) before reclassification, tax	(557)	7,890	(53,272)	43,017
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, tax	1,606	(4,254)	2,275	(16,740)
Effect on other comprehensive income (loss), tax	1,049	3,636	(50,997)	26,277
Accumulated unrealized gains (losses), tax	(50,662)	21,733	(50,662)	21,733
Accumulated unrealized gains (losses), net of tax	(195,159)	35,117	637	(8,832)
Other comprehensive income (loss) before reclassification, net	(2,071)	15,318	(200,384)	83,503
Reclassification adjustment for realized investment gains, net, included in realized gains on investments, net	6,042	(8,258)	8,559	(32,494)
Total other comprehensive (loss) income	3,971	7,060	(191,825)	51,009
Accumulated unrealized gains (losses), net of tax	(191,188)	42,177	(191,188)	42,177
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated unrealized gains (losses), before tax	30,478	(5,330)	7,005	(6,697)
Other comprehensive income (loss) before reclassification, before tax	4,693	1,320	28,166	2,687
Effect on other comprehensive income (loss), before tax	4,693	1,320	28,166	2,687
Accumulated unrealized gains (losses), before tax	35,171	(4,010)	35,171	(4,010)
Accumulated unrealized gains (losses), tax	7,311	(1,812)	2,381	(2,277)
Other comprehensive income (loss) before reclassification, tax	986	449	5,916	914
Effect on other comprehensive income (loss), tax	986	449	5,916	914
Accumulated unrealized gains (losses), tax	8,297	(1,363)	8,297	(1,363)
Accumulated unrealized gains (losses), net of tax	23,167	(3,518)	4,624	(4,420)
Other comprehensive income (loss) before reclassification, net	3,707	871	22,250	1,773
Total other comprehensive (loss) income	3,707	871	22,250	1,773
Accumulated unrealized gains (losses), net of tax	26,874	(2,647)	26,874	(2,647)
AOCI Attributable to Parent [Member]
Accumulated unrealized gains (losses), before tax	(216,392)	47,884	7,977	(20,073)
Effect on other comprehensive income (loss), before tax	9,713	12,016	(214,656)	79,973
Accumulated unrealized gains (losses), before tax	(206,679)	59,900	(206,679)	59,900
Change in unrealized gains, net, on investments available for sale, before tax	5,020	10,696	(242,822)	77,286
Change in unrealized gains (losses), net, on interest rate swap, before tax	4,693	1,320	28,166	2,687
Accumulated unrealized gains (losses), tax	(44,400)	16,285	2,716	(6,821)
Effect on other comprehensive income (loss), tax	2,035	4,085	(45,081)	27,191
Accumulated unrealized gains (losses), tax	(42,365)	20,370	(42,365)	20,370
Change in unrealized gains, net, on investments available for sale, tax	1,049	3,636	(50,997)	26,277
Change in unrealized gains (losses), net, on interest rate swap, tax	986	449	5,916	914
Accumulated unrealized gains (losses), net of tax	(171,992)	31,599	5,261	(13,252)
Total other comprehensive (loss) income	7,678	7,931	(169,575)	52,782
Accumulated unrealized gains (losses), net of tax	(164,314)	39,530	(164,314)	39,530
Change in unrealized gains, net, on investments available for sale, net	3,971	7,060	(191,825)	51,009
Change in unrealized gains (losses), net, on interest rate swap, net	$ 3,707	$ 871	$ 22,250	$ 1,773

Note 8 - Segment Information (D

Note 8 - Segment Information (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Number of Reportable Segments			4
Gross Profit, Total	$ 7,342,000	$ 6,937,000	$ 20,905,000	$ 19,017,000

Note 8 - Segment Information -

Note 8 - Segment Information - Reportable Segments (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Premiums Earned, Net, Total	$ 28,710,449	$ 27,339,477	$ 84,826,682	$ 81,226,549
Policyholder Benefits and Claims Incurred, Net, Total	21,368,643	20,402,073	63,921,739	62,209,264
Total	7,342,000	6,937,000	20,905,000	19,017,000
Investment income	86,254	70,162	236,893	193,776
Realized (losses) gains on investments, net	29,861	54,755	26,532	187,177
Insurance expense	6,251,519	5,479,414	18,574,942	16,789,910
Income before income tax	1,206,402	1,582,907	2,593,426	2,608,328
Total assets-corporate	76,616,290		76,616,290		$ 70,329,195
Fully Insured Dental HMO [Member]
Premiums Earned, Net, Total	12,667,000	12,922,000	37,999,000	38,700,000
Policyholder Benefits and Claims Incurred, Net, Total	9,340,000	9,352,000	28,810,000	29,375,000
Total	3,327,000	3,570,000	9,189,000	9,325,000
Fully Insured Dental PPO [Member]
Premiums Earned, Net, Total	7,266,000	6,483,000	21,812,000	19,513,000
Policyholder Benefits and Claims Incurred, Net, Total	4,639,000	4,372,000	14,200,000	13,495,000
Total	2,627,000	2,111,000	7,612,000	6,018,000
Self-insured Dental [Member]
Premiums Earned, Net, Total	8,555,000	7,733,000	24,261,000	22,414,000
Policyholder Benefits and Claims Incurred, Net, Total	7,390,000	6,678,000	20,912,000	19,339,000
Total	1,165,000	1,055,000	3,349,000	3,075,000
Corporate and Other [Member]
Premiums Earned, Net, Total	223,000	201,000	755,000	599,000
Policyholder Benefits and Claims Incurred, Net, Total
Total	$ 223,000	$ 201,000	$ 755,000	$ 599,000

Note 9 - Fair Value Measureme_3

Note 9 - Fair Value Measurements (Details Textual) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Assets, Fair Value Disclosure	[1]	$ 12,667	$ 12,631
Fair Value, Inputs, Level 3 [Member]
Assets, Fair Value Disclosure		0	0
Financial Liabilities Fair Value Disclosure, Total		0	0
Fair Value, Measurements, Nonrecurring [Member]
Assets, Fair Value Disclosure		0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure		$ 0	$ 0
[1]	Included in other assets

Note 9 - Fair Value Measureme_4

Note 9 - Fair Value Measurements - Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Assets
Assets	[1]	$ 12,667	$ 12,631
Interest Rate Swap [Member]
Assets
Assets	[1]	35	7
Fair Value, Inputs, Level 2 [Member]
Assets
Assets	[1]	9,328	9,493
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Assets
Assets	[1]	35	7
Fair Value, Inputs, Level 1 [Member]
Assets
Assets	[1]	3,339	3,138
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets		500	551
Fixed Maturities [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		500	551
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member]
Assets
Assets		7,436	7,588
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		7,436	7,588
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member]
Assets
Assets		681	671
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		681	671
Short-term Investments [Member] | Money Market Funds [Member]
Assets
Assets		249	181
Short-term Investments [Member] | Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Assets
Assets
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets
Assets		249	181
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets		601	601
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		601	601
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]
Assets
Assets	[2]	1,247	1,194
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets	[2]	1,247	1,194
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets	[1]	1,843	1,763
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets	[1]	1,843	1,763
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets	[1]	75	75
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets	[1]	$ 75	$ 75
[1]	Included in other assets
[2]	Included as a trading security in other assets