DCP Holding 10-K 22 Mar 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Mar. 22, 2019	Jun. 30, 2018
Document Information [Line Items]
Entity Registrant Name	DCP Holding CO
Entity Central Index Key	0001361025
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 Emerging Growth Company	false
Entity Small Business	false
Entity Public Float			$ 16.5
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		491
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		8,554
Common Class C [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		3,521

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Fixed maturities, available for sale at fair value, amortized cost of $8,953,000 and $8,790,000 at December 31, 2018 and 2017, respectively	$ 8,701,197	$ 8,810,056
Short-term investments, available for sale at fair value, amortized cost of $854,000 and $781,000 at December 31, 2018 and 2017, respectively	855,032	781,951
Total investments	9,556,229	9,592,007
CASH AND CASH EQUIVALENTS	13,209,144	13,177,193
ACCRUED INVESTMENT INCOME	95,700	80,904
ACCOUNTS RECEIVABLE, including uncollected premiums of $1,411,130 and $1,118,996, net of allowance of $104,181 and $45,809 at December 31, 2018 and 2017, respectively	32,562,280	36,400,634
DEFERRED ACQUISITION COSTS	2,433,666	2,636,858
PROPERTY AND EQUIPMENT, net of depreciation and amortization of $4,094,092 and $3,684,537 at December 31, 2018 and 2017, respectively	4,023,866	3,661,598
OTHER ASSETS	4,904,608	4,780,001
TOTAL ASSETS	66,785,493	70,329,195
LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY
CLAIMS PAYABLE	2,612,817	3,576,185
UNEARNED PREMIUM REVENUE	33,148,859	36,818,123
OTHER PAYABLES AND ACCRUALS	6,954,301	7,175,048
MORTGAGE LOAN PAYABLE	1,040,000	1,095,200
CAPITAL LEASE OBLIGATIONS	759,296	1,200,925
DEFERRED COMPENSATION	5,248,656	4,821,982
TOTAL LIABILITIES	49,763,929	54,687,463
COMMITMENTS AND CONTINGENCIES
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	17,021,564	15,641,732
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS’ EQUITY	66,785,493	70,329,195
Common Class A [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	665,095	605,143
Common Class B [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	11,587,018	10,472,602
Common Class C [Member]
REDEEMABLE PREFERRED AND COMMON SHARES:
Redeemable shares	4,769,451	4,563,987
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, 2018	Dec. 31, 2017
Fixed maturities, available for sale at fair value, amortized cost	$ 8,953,000	$ 8,790,000
Short-term investments, available for sale at fair value, amortized cost	854,000	781,000
Accounts receivable, uncollected premiums	1,411,130	1,118,996
Accounts receivable, allowance	104,181	45,809
Depreciation and amortization, property and equipment	$ 4,094,092	$ 3,684,537
Preferred shares, par value (in dollars per share)	$ 0	$ 0
Preferred shares, authorized (in shares)	92,700	92,700
Preferred shares, issued (in shares)	0	0
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)	491	500
Redeemable shares, outstanding (in shares)	491	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)	8,554	8,653
Redeemable shares, outstanding (in shares)	8,554	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
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
Provider Preferred - 2009 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	5,000	5,000
Redeemable shares, issued (in shares)	0	0
Redeemable shares, cumulative dividend rate	5.00%	5.00%

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
REVENUES
Premium revenue	$ 112,314,657	$ 107,589,114	$ 105,594,134
Investment income	332,946	264,891	274,220
Realized (losses) gains on investments, net	(125,549)	249,300	75,849
Other income			51,920
Total revenues	112,522,054	108,103,305	105,996,123
EXPENSES
Healthcare services expense	84,071,208	81,607,541	80,500,160
Insurance expense:
Salaries and benefits expense	9,494,654	9,206,665	9,022,484
Commission expenses and other acquisition costs	6,680,944	5,495,576	5,538,688
Other insurance expense	8,804,540	7,992,967	7,582,136
Total insurance expense	24,980,138	22,695,208	22,143,308
Total expenses	109,051,346	104,302,749	102,643,468
INCOME BEFORE INCOME TAX	3,470,708	3,800,556	3,352,655
PROVISION (BENEFIT) FOR INCOME TAX:
Current income tax (benefit)	848,490	1,502,404	1,552,952
Deferred income tax (benefit)	65,146	468,718	(189,468)
INCOME TAX EXPENSE	913,636	1,971,122	1,363,484
NET INCOME	2,557,072	1,829,434	1,989,171
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX
Change in the fair value of interest rate swap, net of income tax of $2,096, $4,659, and $3,848, respectively	7,885	9,043	7,471
Change in the fair value of investments, net of income tax of ($57,100), $22,599, and $17,193, respectively	(214,684)	43,866	33,373
Reclassification adjustment for losses (gains) included in net income, net of income tax of $2,276, ($17,720), and ($10,011), respectively	8,562	(34,397)	(19,433)
Total other comprehensive (loss) income	(198,237)	18,512	21,411
TOTAL COMPREHENSIVE INCOME	$ 2,358,835	$ 1,847,946	$ 2,010,582

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest rate swap, tax expense (benefit)	$ 2,096	$ 4,659	$ 3,848
Investments, tax expense (benefit)	(57,100)	22,599	17,193
Reclassification adjustment for gains included in net income, expense (benefit)	$ 2,276	$ (17,720)	$ (10,011)

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, 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 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)
Extinguishment cost of redeemable preferred shares							(118,800)		(118,800)
Accretion of shares to redemption value	$ 49,688	$ 850,564	$ 426,801	$ 8,304	$ 23,967	$ 22,045	(1,359,958)	(21,411)	(1,381,369)
Balance (in shares) at Dec. 31, 2016	506	8,604	3,771
Balance at Dec. 31, 2016	$ 561,439	$ 9,546,686	$ 4,184,165
Net income							1,829,434		1,829,434
Other comprehensive loss, net								18,512	18,512
Dividends declared and paid							(547,443)		(547,443)
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
Net income							2,557,072		2,557,072
Other comprehensive loss, net								(198,237)	(198,237)
Dividends declared and paid							(570,330)		(570,330)
Redeemable Shares repurchased (in shares)	(9)	(99)	(250)
Redeemable Shares repurchased	$ (11,263)	$ (123,890)	$ (326,215)
Accretion of shares to redemption value	71,215	1,238,306	531,679				(2,039,437)	198,237	(1,788,505)
Cumulative effect of change in accounting principle (ASU 2014-09)							52,695
Balance (in shares) at Dec. 31, 2018	491	8,554	3,521
Balance at Dec. 31, 2018	$ 665,095	$ 11,587,018	$ 4,769,451

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 2,557,072	$ 1,829,434	$ 1,989,171
Depreciation and amortization	501,187	460,612	504,302
Loss on disposal of property	16,990
Realized losses (gains) on investments, net	125,549	(249,300)	(75,849)
Deferred income tax (benefit)	65,146	468,718	(189,468)
Deferred compensation	426,674	988,378	994,708
Effects of changes in operating assets and liabilities:
Accrued investment income	(14,796)	(2,242)	(3,405)
Accounts receivable	3,891,051	10,304,536	(14,964,004)
Deferred acquisition costs	203,192	472,259	(1,096,513)
Other assets	(231,771)	(197,913)	(138,296)
Claims payable	(963,368)	(167,366)	490,205
Unearned premium revenue	(3,669,264)	(10,136,486)	14,323,492
Other payables and accruals	(537,968)	(162,548)	1,847,987
Net cash provided by operating activities	2,369,694	3,608,082	3,682,330
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(2,940,971)	(4,167,448)	(5,335,774)
Sales of investments	1,877,579	3,477,096	3,475,750
Maturities of investments	800,000	490,000	200,000
Acquisition of property and equipment	(886,745)	(1,312,949)	(549,083)
Proceeds from the sale of property and equipment		920,752
Net cash used in investing activities	(1,150,137)	(592,549)	(2,209,107)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(55,200)	(52,800)	(50,400)
Repayment of capital lease	(441,629)	(277,941)	(311,342)
Repurchase of redeemable common shares	(120,447)	(182,107)	(275,773)
Repurchase of redeemable preferred shares			(2,805,064)
Redeemable shares issued			2,280,066
Extinguishment cost of redeemable preferred shares			(118,800)
Issuance cost of redeemable shares			(116,833)
Dividends paid	(570,330)	(547,443)	(510,413)
Net cash used in financing activities	(1,187,606)	(1,060,291)	(1,908,559)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	31,951	1,955,242	(435,336)
CASH AND CASH EQUIVALENTS—Beginning of year	13,177,193	11,221,951	11,657,287
CASH AND CASH EQUIVALENTS—End of year	13,209,144	13,177,193	11,221,951
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	82,000	71,000	70,000
Cash paid for income taxes	1,112,000	1,376,000	1,429,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	352,792	11,871	25,443
Capital lease obligation		920,752
Purchased property and equipment (included in other payables and accruals)		$ 23,700

Note 1 - General Information an

Note 1 - General Information and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. GENERAL INFORMATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES DCP Holding Company (the “Company”) is the parent holding company of three one December 31, 2018, 366,700 41,500 3,000 3,200 2,300 one 46,400 2018. 12,700 eleven 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 $1,849,000 $1,838,000 December 31, 2018 2017, 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 $5,245,000, $4,508,000, $5,877,000, $5,448,000, $4,980,000, $4,780,000 December 31, 2018, 2017, 2016, 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 $33,149,000 $36,818,000 December 31, 2018 2017, $31,151,000 $35,281,000 December 31, 2018 2017, not $1,998,000 $1,537,000 December 31, 2018 2017, December 31, 2018 2017, no Self-Insured—The Company provides administrative and claims processing services, benefit plan design, and access to the Company-managed provider networks for an administrative fee to self-insured groups. The Company has 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 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 first $127,000 December 31, 2018. Investment Income Other Income and Realized Gain s (Losses) On Investments, Net 14 Healthcare Services Expense $84,071,000, $81,608,000, $80,500,000, December 31, 2018, 2017, 2016, Claims Payable 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 2018, 2017, 2016, five 10%, two 12%, 11% 11% 2018, 2017, 2016, The Company had one 17% 25% December 31, 2018 2017, 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 New Accounting Guidance— May 2014, 2014 09, Revenue from Contracts with Customers not not 2014 09 December 15, 2017. January 1, 2018 January 1, 2018 $53,000 $548,000 $495,000 December 31, 2018, $548,000 $495,000 In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10 2016 01 2016 01 December 15, 2017. 2016 01 January 1, 2018. not In February 2016, 2016 02, Leases (Topic 842 2016 02 12 July 2018, 2018 10, 842 2018 11, 842. 2018 10 2018 11 2016 02 December 15, 2018. January 1, 2019. 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. January 1, 2019. not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 820 2018 13 December 15, 2019. not not In August 2018, 2018 15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract 2018 15 350 350 40 2018 15 December 15, 2019. not

Note 2 - Investments

Note 2 - Investments	12 Months Ended
	Dec. 31, 2018
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 $900,000 $1,150,000 December 31, 2018 2017. $454,000 $181,000 December 31, 2018 2017, $8,453,000 $8,240,000 December 31, 2018 2017, The Company owned corporate bonds at December 31, 2018, December 31, 2018, $8,201,000, $7,484,000 $717,000, 3.38% December 31, 2018. 4.74 December 31, 2018. At December 31, 2018 2017, Available-for-Sale Amortized Fair % of Total December 31, 2018 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 400,000 $ 400,898 4.4 % Years 1-5 6,122,513 5,986,448 65.8 % Years 5-10 2,731,661 2,620,761 28.8 % Due after ten years 98,468 93,898 1.0 % Total $ 9,352,642 $ 9,102,005 100.0 % 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 as fixed maturities and short-term investments at December 31, 2018 2017 Available-for-Sale Cost or Gross Gross Amortized Unrealized Unrealized Fair December 31, 2018 Cost Gain Loss Value Money market fund $ 454,224 $ 454,224 Certificates of deposit, short term 400,000 $ 808 400,808 Certificates of deposit, fixed maturities 499,941 499,941 Corporate bonds, fixed maturities 8,452,701 10,556 $ (262,001 ) 8,201,256 Total investments $ 9,806,866 $ 11,364 $ (262,001 ) $ 9,556,229 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 at December 31, 2018 2017 not no December 31, 2018, 2017 2016. no one December 31, 2018 2017. The following table provides realized investments gains and losses for the years ended December 31, 2018, 2017 2016: 2018 2017 2016 Gross realized gains $ 2,554 $ 249,831 $ 147,513 Gross realized losses (128,103 ) (531 ) (71,664 ) Other than temporary impairments Total realized gains (losses) on investments, net $ (125,549 ) $ 249,300 $ 75,849

Note 3 - Property and Equipment

Note 3 - Property and Equipment	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	3. PROPERTY AND EQUIPMENT Property and equipment at December 31 2018 2017 Land $ 364,000 $ 364,000 Building and building improvements 2,702,296 2,712,196 Furniture and equipment 5,051,662 4,269,939 Total property and equipment 8,117,958 7,346,135 Less accumulated depreciation and amortization $ (4,094,092 ) $ (3,684,537 ) Total property and equipment - net $ 4,023,866 $ 3,661,598 The Company had depreciation expense of approximately $484,000, $432,000, $484,000 December 31, 2018, 2017 2016,

Note 4 - Goodwill and Intangibl

Note 4 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2018
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, 2018 2017. not $35,000 $205,000 December 31, 2018 $41,000 $199,000 December 31, 2017. $6,000, $9,000 $15,000 three December 31, 2018, 2017 2016. $35,000 December 31, 2018 20 11 December 31, 2018. 8 December 31, 2018 2017.

Note 5 - Deferred Compensation

Note 5 - Deferred Compensation Plan	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	5. DEFERRED COMPENSATION PLAN In accordance with the 2006 The Company recorded expense of approximately $59,000, $56,000, $61,000, December 31, 2018, 2017 2016, may December 31, 2018 2017. The Plans also provide for the directors and key employees to receive cash retention awards or share awards. Share awards are based on the book value of the Redeemable Common Shares. In 2018, may 2018, 2010 2018, may not 100% 10%, 20%, 30% 40% four no 72 183 December 31, 2018 2017, The deferred compensation expense related to the cash retention and share awards are recorded ratably during the applicable vesting period. The Company recorded deferred compensation expense of approximately $394,000, $956,000, $710,000, $83,000, $325,000, $241,000, December 31, 2018, 2017, 2016, December 31, 2018, $94,000 1.35 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 2018 2017, $45.00 $42.50 2018 $129,000. 2017 $115,000. December 31, 2018 2017, $5,249,000 $4,822,000, The maximum aggregate number of share based awards that may 15,000 December 31, 2018, 4,936 3,059 The following is a summary of activity of non-vested awards for the years ended December 31, 2018 2017: Key Employee Share Awards Fair Value at December 31, 2018 Non-vested awards at January 1, 2018 182.6 Vested (68.0 ) Forfeited (42.2 ) Non-vested awards at December 31, 2018 72.4 $ 1,355 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 The following is a summary of activity of vested awards for the years ended December 31, 2018 2017: Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2018 Vested awards at January 1, 2018 941.1 $ 1,247 1,479.5 Vested during the year 68.0 Redeemed vested awards (3.9 ) Vested awards at December 31, 2018 941.1 1,355 1,543.7 $ 1,355 Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2017 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

Note 6 - Liability for Claims P

Note 6 - Liability for Claims Payable	12 Months Ended
	Dec. 31, 2018
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: 2018 2017 2016 Balance—January 1 $ 3,576,185 $ 3,743,551 $ 3,253,346 Net incurred claims related to: Current year 56,716,033 56,312,068 55,449,347 Prior years (87,070 ) (69,607 ) (63,522 ) Net incurred claims 56,628,963 56,242,461 55,385,825 Net paid claims related to: Current year 54,118,971 52,778,058 51,721,965 Prior years 3,473,360 3,631,769 3,173,655 Net paid claims 57,592,331 56,409,827 54,895,620 Balance—December 31 $ 2,612,817 $ 3,576,185 $ 3,743,551 Reconciliation of claims payable liability to unpaid claims and claim adjustment expenses are as follows: 2018 2017 Net outstanding liabilities Dental HMO claims payable $ 1,558,644 $ 2,321,842 Dental PPO claims payable 996,659 1,194,079 Unallocated claims adjustment expenses 57,514 60,264 Total gross liability for unpaid claims and claim adjustment expense $ 2,612,817 $ 3,576,185 Substantially all of the incurred but not December 31, 2018 December 31, 2018 2017, $1,982,000 $2,054,000, December 31, 2018: Cumulative Fully-Insured Dental HMO Claims Incurred (Unaudited) (Unaudited) Claim Dental Claim Year 2016 2017 2018 Frequency 2016 $ 39,921,664 $ 39,891,781 $ 40,021,191 253,331 2017 38,546,241 38,555,013 255,905 2018 37,794,674 245,077 Total $ 116,370,878 Cumulative Fully-Insured Dental HMO Claims Paid (Unaudited) (Unaudited) Dental Claim Year 2016 2017 2018 2016 $ 37,336,962 $ 39,892,167 $ 40,021,191 2017 36,247,144 38,553,179 2018 36,237,864 Total $ 114,812,234 Liabilities for dental HMO claims payable $ 1,558,644 Cumulative Fully-Insured Dental PPO Claims Incurred (Unaudited) (Unaudited) Claim Dental Claim Year 2016 2017 2018 Frequency 2016 $ 15,463,744 $ 15,462,523 $ 15,516,498 99,840 2017 17,737,537 17,692,806 120,641 2018 18,863,847 125,695 Total $ 52,073,151 Cumulative Fully-Insured Dental PPO Claims Paid (Unaudited) (Unaudited) Dental Claim Year 2016 2017 2018 2016 $ 14,385,000 $ 15,460,775 $ 15,516,498 2017 16,545,206 17,692,575 2018 17,867,419 Total $ 51,076,492 Liabilities for dental PPO claims payable $ 996,659

Note 7 - Debt

Note 7 - Debt	12 Months Ended
	Dec. 31, 2018
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 $1,040,000 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 2019 $ 57,600 2020 58,800 2021 61,200 2022 862,400 Total mortgage payable $ 1,040,000 The Company enters into sale-leaseback transactions with a leasing company for the sale of certain fixed assets. There is no not $921,000 2017. $999,000 2017. $2,500,000 At December 31, 2018, 2019 $ 354,552 2020 257,616 2021 187,386 Total 799,554 Less imputed interest (40,258 ) Present value of minimum lease payments $ 759,296

Note 8 - Derivative

Note 8 - Derivative	12 Months Ended
	Dec. 31, 2018
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 $1,040,000 $1,095,000 December 31, 2018 2017, not December 31, 2018 2017, $17,000 $7,000 7 The amounts included in other comprehensive income related to the interest rate swap was $7,885, $9,043, $7,471, $2,096, $4,659, $3,848, 2018, 2017 2016,

Note 9 - Lines of Credit

Note 9 - Lines of Credit	12 Months Ended
	Dec. 31, 2018
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, 2018. December 31, 2018 2017, no $500,000 August 2019. The Company has an additional annually renewable working capital line of credit for $1,000,000. 2.50%. not three December 31, 2018. December 31, 2018 2017, no $1,000,000 August 2019.

Note 10 - Federal Income Taxes

Note 10 - Federal Income Taxes	12 Months Ended
	Dec. 31, 2018
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, 2018, 2017 2016, 2018 2017 2016 Current tax expense: Federal $ 816,895 $ 1,464,411 $ 1,520,374 State and local 31,595 37,993 32,578 Total current tax expense 848,490 1,502,404 1,552,952 Deferred tax expense (benefit) Federal 78,084 477,341 (180,068 ) State and local (12,938 ) (8,623 ) (9,400 ) Total deferred tax expense (benefit) 65,146 468,718 (189,468 ) Total provision for income taxes $ 913,636 $ 1,971,122 $ 1,363,484 Deferred tax assets and liabilities are comprised of the following: 2018 2017 Deferred tax assets: Unearned premiums $ 83,904 $ 64,532 Net operating loss 10,537 13,061 Recapitalization intangible 29,792 29,792 Accrued vacation 57,583 62,170 Accrued commissions 223,663 192,291 Deferred compensation 1,074,744 961,463 Legal Fees 15,937 81,364 Accrued professional fees 49,717 38,784 Unrealized loss on investments 74,010 21,308 Other, net 103,645 75,898 Gross deferred tax assets 1,723,532 1,540,663 Valuation Allowance (29,792 ) (29,792 ) Gross deferred tax assets, net of valuation allowance 1,693,740 1,510,871 Deferred tax liabilities: Deferred policy acquisition costs 91,090 96,483 Prepaid insurance 86,337 74,503 Property and equipment 390,745 200,739 Identifiable intangible assets 7,411 8,566 Gross deferred tax liabilities 575,583 380,291 Net deferred tax asset $ 1,118,157 $ 1,130,580 Management believes it is more likely than not $50,176, $38,415, $74,209, December 31, 2018, 2017, 2016, 2019 2025. December 31, 2018 2017. The Company’s effective tax rate was different from the U.S statutory rate due to the following: 2018 2017 2016 Effective Tax Effective Tax Effective Tax 2018 2017 2016 Rate Rate Rate Provision computed at statutory rate $ 728,849 $ 1,292,189 $ 1,139,903 21.0 % 34.0 % 34.0 % State and local taxes 18,621 29,323 23,101 0.5 0.8 0.7 Nondeductible meals, entertainment and legal expense 12,147 11,143 26,899 0.4 0.3 0.8 Tax Act adoption impact 691,921 18.2 Nondeductible federal premium tax 168,120 189,558 4.8 5.7 Other—net (14,101 ) (53,454 ) (15,977 ) (0.4 ) (1.4 ) (0.5 ) Provision for income taxes $ 913,636 $ 1,971,122 $ 1,363,484 26.3 % 51.9 % 40.7 % In December 2017, No. 118 118” 2018. 34% 21%. 2017 $692,000. 2018 not December 31, 2018.

Note 11 - Accounting for Uncert

Note 11 - Accounting for Uncertain Tax Positions	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Accounting for Uncertain Tax Positions [Text Block]	11. ACCOUNTING FOR UNCERTAIN TAX POSITIONS For the years ended December 31, 2018, 2017, 2016, not 2014 2013

Note 12 - Retirement Plan

Note 12 - Retirement Plan	12 Months Ended
	Dec. 31, 2018
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 $90,000, $91,000, $89,000, December 31, 2018, 2017 2016,

Note 13 - Accumulated Other Com

Note 13 - Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2018
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: 2018 2017 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized (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 (271,784 ) (57,100 ) (214,684 ) 66,465 22,599 43,866 Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net 10,838 2,276 8,562 (52,117 ) (17,720 ) (34,397 ) Effect on other comprehensive (loss) income (260,946 ) (54,824 ) (206,122 ) 14,348 4,879 9,469 Accumulated unrealized gains (loss), net, on investments available for sale, end of period $ (259,974 ) $ (54,489 ) $ (205,485 ) $ 972 $ 335 $ 637 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ 7,005 $ 2,381 $ 4,624 $ (6,697 ) $ (2,278 ) $ (4,419 ) Other comprehensive income before reclassification 9,981 2,096 7,885 13,702 4,659 9,043 Effect on other comprehensive income 9,981 2,096 7,885 13,702 4,659 9,043 Accumulated unrealized gains (losses), net, on interest rate swap, end of period $ 16,986 $ 4,477 $ 12,509 $ 7,005 $ 2,381 $ 4,624 Accumulated other comprehensive (loss), beginning of period $ 7,977 $ 2,716 $ 5,261 $ (20,073 ) $ (6,822 ) $ (13,251 ) Change in unrealized gains, net, on investments available for sale (260,946 ) (54,824 ) (206,122 ) 14,348 4,879 9,469 Change in unrealized gains, net, on interest rate swap 9,981 2,096 7,885 13,702 4,659 9,043 Effect on other comprehensive income (250,965 ) (52,728 ) (198,237 ) 28,050 9,538 18,512 Accumulated other comprehensive income (loss), end of period $ (242,988 ) $ (50,012 ) $ (192,976 ) $ 7,977 $ 2,716 $ 5,261 2016 Before Tax Income Tax Net Accumulated unrealized (loss), net on investments available for sale, beginning of period $ (34,498 ) $ (11,726 ) $ (22,772 ) Other comprehensive income before reclassification 50,566 17,193 33,373 Reclassification adjustment for realized investment losses, net included in realized gains on investments, net (29,444 ) (10,011 ) (19,433 ) Effect on other comprehensive income 21,122 7,182 13,940 Accumulated unrealized (loss), net, on investments available for sale, end of period $ (13,376 ) $ (4,544 ) $ (8,832 ) Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (18,016 ) $ (6,126 ) $ (11,890 ) Other comprehensive income before reclassification 11,319 3,848 7,471 Effect on other comprehensive income 11,319 3,848 7,471 Accumulated unrealized (losses), net, on interest rate swap, end of period $ (6,697 ) $ (2,278 ) $ (4,419 ) Accumulated other comprehensive loss beginning of period $ (52,514 ) $ (17,852 ) $ (34,662 ) Change in unrealized gains, net, on investments available for sale 21,122 7,182 13,940 Change in unrealized gains, net, on interest rate swap 11,319 3,848 7,471 Effect on other comprehensive income 32,441 11,030 21,411 Accumulated other comprehensive (loss), end of period $ (20,073 ) $ (6,822 ) $ (13,251 )

Note 14 - Lease Income

Note 14 - Lease Income	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Lease Income [Text Block]	14. LEASE INCOME The Company leased space in its building to unrelated parties under non-cancelable leases. The Company did not December 31, 2018 2017. $52,000 December 31, 2016.

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	15. COMMITMENTS AND CONTINGENCIES Leases $389,000, $324,000, $206,000, December 31, 2018, 2017 2016, At December 31, 2018, 2019 $ 326,000 2020 106,000 2021 66,000 2022 34,000 2023 and thereafter 20,000 Total $ 552,000 Litigation not not

Note 16 - Segment Information

Note 16 - Segment Information	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	16. 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 $28,243,000, $25,981,000, $25,094,000, December 31, 2018, 2017 2016, Listed below is financial information required for each reportable segment for the years ended December 31, 2018, 2017 2016 Fiscal Year Ended Fiscal Year Ended December 31, 2018 December 31, 2017 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 50,710 $ 37,785 $ 12,925 $ 51,419 $ 38,522 $ 12,897 Fully-insured dental PPO 28,658 18,844 9,814 25,936 17,721 8,215 Self-insured dental 31,868 27,442 4,426 29,427 25,365 4,062 Corporate, all other 1,078 1,078 807 807 Total $ 112,314 $ 84,071 28,243 $ 107,589 $ 81,608 25,981 Investment income 333 265 Realized (losses) gains on investments, net (125 ) 249 Insurance expense 24,980 22,695 Income before income tax $ 3,471 $ 3,800 Total assets-corporate $ 66,785 $ 70,329 Fiscal Year Ended December 31, 2016 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 53,393 $ 39,995 $ 13,398 Fully-insured dental PPO 22,363 15,391 6,972 Self-insured dental 29,067 25,114 3,953 Corporate, all other 771 771 Total $ 105,594 $ 80,500 25,094 Investment income 274 Realized losses on investments, net 76 Other income 52 Insurance expense 22,143 Income before income tax $ 3,353 $ 78,082 Inter-segment revenues were not 2018, 2017, 2016.

Note 17 - Related Parties

Note 17 - Related Parties	12 Months Ended
	Dec. 31, 2018
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 $33,893,000, $33,291,000, $38,256,000, 2018, 2017, 2016, $1,081,000 $1,487,000 December 31, 2018 2017, In 2018, four $190,000, December 31, 2018. 2017 2016, seven $183,000, $201,000, December 31, 2017, 2016,

Note 18 - Fair Value Measuremen

Note 18 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	1 8 . FAIR VALUE MEASUREMENTS The Company classifies the assets and liabilities that require measurement of fair value based on the priority of the observable and market-based sources of data into a three 1 3 three ● Level 1 ● Level 2 1 not ● Level 3 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, 2018 2017 December 31, 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 7,484 7,484 7,588 7,588 Non-investment grade corporate bonds 717 717 671 671 Short-term investments Money market funds $ 454 454 $ 181 181 Federally-Insured certificates of deposit 401 401 601 601 Deferred compensation investments (a) Equity mutual fund investments 1,246 1,246 1,194 1,194 State guarantee fund deposits (b) Government securities 1,774 1,774 1,763 1,763 Federally-Insured certificates of deposit 75 75 75 75 Interest rate swap (b) 17 17 7 7 Total $ 3,474 $ 9,194 $ 12,668 $ 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 money market funds, deferred compensation investments and certain state fund guarantee deposits; such items are classified as Level 1 2 2 At December 31, 2018 2017, no not December 31, 2018 2017. December 31, 2018 2017, not 3

Note 19 - Redeemable Shares, Sh

Note 19 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	19. REDEEMABLE SHARES, SHAREHOLDERS’ EQUITY AND DIVIDEND RESTRICTIONS Participating providers along with Company directors and employees have the option to purchase one 40%. $1,355 $1,210 December 31, 2018 2017, 2018, 2017, 2016, $45.00, $42.50, $40.47, The Company has 100,000 may December 31, 2018 2017, no In 2010, 300 $1,000 2012 2013, 1,000 $1,000 June 2016, December 31, 2018 2017 no Redeemable Provider Preferred Shares- 2009 5% December 31, 2018 2017, 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 December 2018, $1,470,000, January 2019. no 2017 2016. GAAP differs in certain respects from the accounting practices prescribed or permitted by state insurance regulatory authorities (“statutory-basis”), a non-GAAP basis of accounting. The statutory-basis net income for Dental Care Plus was approximately $1,677,000, $2,108,000, $1,653,000 December 31, 2018, 2017 2016, $14,449,000, $14,800,000 December 31, 2018 2017,

Note 20 - Quarterly Data (Unaud

Note 20 - Quarterly Data (Unaudited)	12 Months Ended
	Dec. 31, 2018
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, 2018 2017 2018 March 31 June 30 September 30 December 31 Total Premium revenue $ 28,225 $ 27,890 $ 28,711 $ 27,488 $ 112,314 Gross profit 6,726 6,836 7,342 7,339 28,243 Income before income taxes 798 589 1,207 877 3,471 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

Note 21 - Subsequent Events

Note 21 - Subsequent Events	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	2 1 . SUBSEQUENT EVENTS As discussed on the Company’s Current Report on Form 8 March 14, 2019, March 12, 2019

Schedule I - Summary of Investm

Schedule I - Summary of Investments - Other Than Investments in Related Parties	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
SEC Schedule, 12-15, Insurance Companies, 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, 2018 (amounts in thousands) Type of Investment Amortized Cost Fair Value Balance Sheet Fixed Maturities: Bonds: All other corporate bonds $ 8,453 $ 8,201 $ 8,201 Certificates of deposit 500 500 500 Total Fixed Maturities $ 8,953 $ 8,701 $ 8,701 Other Short-Term Investments: Certificates of deposit $ 400 $ 401 $ 401 Money Market Fund 454 454 454 Total Short-Term Investments $ 854 $ 855 $ 855 Total Investments $ 9,807 $ 9,556 $ 9,556

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Dec. 31, 2018
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, 2018 2017 2018 2017 ASSETS INVESTMENTS $ 1,500,711 $ 1,502,159 CASH AND CASH EQUIVALENTS 1,336,384 2,106,093 ACCRUED INVESTMENT INCOME 15,347 16,574 INTERCOMPANY RECEIVABLES 1,581,807 INTERCOMPANY NOTE RECEIVABLE 80,000 80,000 PROPERTY 1,824,500 1,892,564 INVESTMENT IN SUBSIDIARIES 16,637,508 16,013,535 DEFERRED INCOME TAX 1,239,637 1,197,612 OTHER ASSETS 1,755,560 1,563,982 TOTAL ASSETS $ 25,971,454 $ 24,372,519 LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY OTHER PAYABLES AND ACCRUALS $ 2,661,235 $ 2,609,127 INTERCOMPANY PAYABLES 204,478 MORTGAGE LOAN PAYABLE 1,040,000 1,095,200 DEFERRED COMPENSATION 5,248,656 4,821,982 TOTAL LIABILITIES 8,949,891 8,730,787 COMMITMENTS AND CONTINGENCIES REDEEMABLE SHARES: Class A, Redeemable Common Shares, no par value—authorized, 7,500 shares; issued and outstanding, 491 and 500 shares at December 31, 2018 and 2017, respectively 665,095 605,143 Class B Redeemable Common Shares, no par value—authorized, 120,000 shares; issued and outstanding, 8,554 and 8,653 shares at December 31, 2018 and 2017, respectively 11,587,017 10,472,602 Class C Redeemable Common Shares, no par value—authorized, 80,000 shares; issued and outstanding, 3,521 and 3,771 shares at December 31, 2018 and 2017, respectively 4,769,451 4,563,987 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, 5,000 shares; issued none Total redeemable preferred and common shares 17,021,563 15,641,732 SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY $ 25,971,454 $ 24,372,519 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, 33 DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Statements of Comprehensive Income For the Years ended December 31, 2018, 2017 2016 2018 2017 2016 REVENUES Management fees from subsidiaries $ 14,676,749 $ 13,750,044 $ 13,358,327 Investment income 60,342 54,731 61,486 Realized (losses) gains on investments, net (118,165 ) 216,128 771 Administrative fees 1,190,762 928,446 939,849 Total revenues 15,809,688 14,949,349 14,360,433 EXPENSES Insurance expense: Salaries and benefit expense 9,622,522 9,344,355 9,151,483 Other insurance expense 5,743,704 5,398,489 5,161,794 Total expenses 15,366,226 14,742,844 14,313,277 INCOME BEFORE INCOME TAX 443,462 206,505 47,156 PROVISION (BENEFIT) FOR INCOME TAX: Current 127,002 388,500 347,948 Deferred (33,431 ) 392,735 (310,054 ) Total 93,571 781,235 37,894 Income before undistributed income of subsidiaries 349,891 (574,730 ) 9,262 Undistributed income of subsidiaries 2,207,180 2,404,164 1,979,909 NET INCOME $ 2,557,071 $ 1,829,434 $ 1,989,171 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX Change in the fair value of investments (172,185 ) 36,996 9,491 Reclassification adjustment for gains included in undistributed income 6,283 (21,893 ) (49,551 ) Total other comprehensive income held by subsidaries (165,902 ) 15,103 (40,060 ) Change in the fair value of interest rate swap 7,885 9,043 7,471 Change in the fair value of investments (42,499 ) 6,870 23,882 Reclassification adjustment for losses 2,279 (12,504 ) 30,118 TOTAL COMPREHENSIVE INCOME $ 2,358,834 $ 1,847,946 $ 2,010,582 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, 32 DCP HOLDING COMPANY (Parent Only) Schedule II - Condensed Financial Information of Registrant Condensed Statements of Cash Flows For the Years ended December 31, 2018, 2017 2016 2018 2017 2016 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 2,557,071 $ 1,829,434 $ 1,989,172 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 130,010 143,057 108,917 Loss on disposal of property 16,990 Realized losses (gains) on investments,net 118,165 (216,128 ) (771 ) Undistributed income of subsidiaries (2,207,180 ) (2,404,164 ) (1,979,910 ) Deferred income taxes benefit (33,431 ) 392,735 (310,054 ) Deferred compensation 426,674 988,378 994,708 Effects of changes in operating assets and liabilities: Accrued investment income 1,227 (2,301 ) 1,654 Intercompany accounts receivable (111,807 ) 279,567 (7,478 ) Intercompany accounts payable (204,478 ) 204,478 Other assets (296,308 ) (192,451 ) (143,868 ) Other payables and accruals (288,813 ) 159,023 495,981 Net cash provided by operating activities 108,120 1,181,628 1,148,351 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of investments (395,348 ) (1,028,229 ) (834,738 ) Sale and maturities of investments 337,237 982,876 829,806 Acquisition of property and equipment (73,741 ) (380,071 ) Investment in subsidiary (500,000 ) (500,000 ) Subsidiary dividends 200,000 200,000 Net cash used in investing activities (131,852 ) (725,424 ) (304,932 ) CASH FLOWS FROM FINANCING ACTIVITIES: Mortgage loan repayments (55,200 ) (52,800 ) (50,400 ) Repurchase of redeemable common shares (120,447 ) (182,107 ) (275,773 ) Repurchase of redeemable preferred shares (2,805,064 ) Redeemable shares issued 2,280,066 Extinguishment cost of redeemable preferred shares (118,800 ) Issuance cost of redeemable shares (116,833 ) Repayment of intercompany loan from subsidiary 150,000 Dividends paid (570,330 ) (547,443 ) (510,413 ) Net cash used in by financing activities (745,977 ) (632,350 ) (1,597,217 ) DECREASE INCREASE IN CASH (769,709 ) (176,146 ) (753,798 ) CASH AND CASH EQUIVALENTS—Beginning of year 2,106,093 2,282,239 3,036,037 CASH AND CASH EQUIVALENTS—End of year $ 1,336,384 $ 2,106,093 $ 2,282,239 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ 42,300 $ 46,600 $ 46,500 NON-CASH INVESTING AND FINANCING ACTIVITIES: Redeemed common shares (in other payables and accruals) $ 352,792 $ 11,871 $ 25,443 This condensed financial information should be read in conjunction with the Consolidated Financial Statements and Notes included in Part II, Item 8, 32 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 includes dental benefit expense of approximately $140,000, $138,000, $134,000, December 31, 2018, 2017 2016, Investments in subsidiaries and dividends In 2018, $1,470,000 January 2019. 2017 2016, $200,000 There were no 2018. 2017 2016, $500,000 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 $1,112,000, $1,376,000, $1,429,000, December 31, 2018, 2017, 2016. 30 There were no 2018 2017. Reconciliation of Investment in Subsidiaries 2018 2017 Investment in Subsidiaries—January 1 $ 16,013,535 $ 13,294,165 Undistributed income of subsidiaries 2,207,180 2,404,164 Total other comprehensive income held by subsidiaries (165,902 ) 15,206 Cumulative effect on change in accounting principle 52,695 Dividends from subsidiaries (1,470,000 ) (200,000 ) Investment in subsidiaries 500,000 Increase in Investment in Subsidiary 623,973 2,719,370 Investment in Subsidiaries—December 31 $ 16,637,508 $ 16,013,535

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information, 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, 2018 (amounts in thousands) 2018 2017 2016 Deferred policy acquisition cost (a) $ 2,434 $ 2,637 $ 3,109 Claims payable (a) $ 2,613 $ 3,576 $ 3,744 Unearned premium (a) $ 33,149 $ 36,818 $ 46,955 Other policy claims and benefits payable (a) $ 3,943 $ 3,850 $ 4,299 Premium revenues Fully-insured dental HMO/ Indemnity $ 50,710 $ 51,419 $ 53,393 Fully-insured dental PPO 28,658 25,936 22,363 Self-insured dental 31,868 29,427 29,067 Corporate, All Other 1,078 807 771 $ 112,314 $ 107,589 $ 105,594 Investment income (a) $ 333 $ 265 $ 274 Future policy benefits, losses, claims and expense losses Fully-insured dental HMO/ Indemnity $ 37,785 $ 38,522 $ 39,995 Fully-insured dental PPO 18,844 17,721 15,391 Self-insured dental 27,442 25,365 25,114 $ 84,071 $ 81,608 $ 80,500 Amortization of deferred policy acquisition cost (a) $ 5,448 $ 4,980 $ 4,780 Other operating expense (a) $ 19,532 $ 17,715 $ 17,363 Premium written Fully-insured dental (a) $ 72,238 $ 66,950 $ 90,488 (a) The Company does not

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Text Block]	DCP HOLDING COMPANY AND SUBSIDIARIES Schedule IV- Reinsurance For each of the Three Years in the Period ended December 31, 2018 (amounts in thousands) 2018 2017 2016 Gross earned premium amounts Fully-insured dental HMO/Indemnity $ 50,710 $ 51,419 $ 53,393 Fully-insured dental PPO 28,658 25,936 22,363 Self-insured dental 31,868 29,427 29,067 Corporate, All Other 1,078 807 771 $ 112,314 $ 107,589 $ 105,594 Assumed (ceded) amounts from other companies $ $ $ Net earned premium amounts Fully-insured dental HMO/Indemnity $ 50,710 $ 51,419 $ 53,393 Fully-insured dental PPO 28,658 25,936 22,363 Self-insured dental 31,868 29,427 29,067 Corporate, All Other 1,078 807 771 $ 112,314 $ 107,589 $ 105,594

Schedule V - Valuation and Qual

Schedule V - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
SEC Schedule, 12-09, 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, 2018, 2017, 2016 Description Balance at beginning of period Charged to costs and expenses Deductions Balance at end of period Year ended December 31, 2018: Allowance for Uncollectible Accounts Receivable $ 45,809 79,105 20,733 $ 104,181 Year ended December 31, 2017: Allowance for Uncollectible Accounts Receivable $ 41,093 128,543 123,827 $ 45,809 Year ended December 31, 2016: Allowance for Uncollectible Accounts Receivable $ 14,716 99,084 72,707 $ 41,093

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
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 $1,849,000 $1,838,000 December 31, 2018 2017, 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 $5,245,000, $4,508,000, $5,877,000, $5,448,000, $4,980,000, $4,780,000 December 31, 2018, 2017, 2016,
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 $33,149,000 $36,818,000 December 31, 2018 2017, $31,151,000 $35,281,000 December 31, 2018 2017, not $1,998,000 $1,537,000 December 31, 2018 2017, December 31, 2018 2017, no Self-Insured—The Company provides administrative and claims processing services, benefit plan design, and access to the Company-managed provider networks for an administrative fee to self-insured groups. The Company has 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 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 first $127,000 December 31, 2018.
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 $84,071,000, $81,608,000, $80,500,000, December 31, 2018, 2017, 2016,
Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]	Claims Payable not may
Derivatives, Policy [Policy Text Block]	Derivative Instruments not
Income Tax, Policy [Policy Text Block]	Federal Income Tax The Company reviews the deferred tax assets to determine the necessity of a valuation allowance. Valuation allowances are provided to the extent it is more likely than not not
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk not 90 During 2018, 2017, 2016, five 10%, two 12%, 11% 11% 2018, 2017, 2016, The Company had one 17% 25% December 31, 2018 2017, 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
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Guidance— May 2014, 2014 09, Revenue from Contracts with Customers not not 2014 09 December 15, 2017. January 1, 2018 January 1, 2018 $53,000 $548,000 $495,000 December 31, 2018, $548,000 $495,000 In January 2016, 2016 01, Financial Instruments - Overall (Subtopic 825 10 2016 01 2016 01 December 15, 2017. 2016 01 January 1, 2018. not In February 2016, 2016 02, Leases (Topic 842 2016 02 12 July 2018, 2018 10, 842 2018 11, 842. 2018 10 2018 11 2016 02 December 15, 2018. January 1, 2019. 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. January 1, 2019. not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 820 2018 13 December 15, 2019. not not In August 2018, 2018 15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract 2018 15 350 350 40 2018 15 December 15, 2019. not

Note 2 - Investments (Tables)

Note 2 - Investments (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-for-Sale Amortized Fair % of Total December 31, 2018 Cost Value Fair Value Maturity dates occurring: Less than 1 year $ 400,000 $ 400,898 4.4 % Years 1-5 6,122,513 5,986,448 65.8 % Years 5-10 2,731,661 2,620,761 28.8 % Due after ten years 98,468 93,898 1.0 % Total $ 9,352,642 $ 9,102,005 100.0 % 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 December 31, 2018 Cost Gain Loss Value Money market fund $ 454,224 $ 454,224 Certificates of deposit, short term 400,000 $ 808 400,808 Certificates of deposit, fixed maturities 499,941 499,941 Corporate bonds, fixed maturities 8,452,701 10,556 $ (262,001 ) 8,201,256 Total investments $ 9,806,866 $ 11,364 $ (262,001 ) $ 9,556,229 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
Realized Gain (Loss) on Investments [Table Text Block]	2018 2017 2016 Gross realized gains $ 2,554 $ 249,831 $ 147,513 Gross realized losses (128,103 ) (531 ) (71,664 ) Other than temporary impairments Total realized gains (losses) on investments, net $ (125,549 ) $ 249,300 $ 75,849

Note 3 - Property and Equipme_2

Note 3 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Property, Plant and Equipment [Table Text Block]	2018 2017 Land $ 364,000 $ 364,000 Building and building improvements 2,702,296 2,712,196 Furniture and equipment 5,051,662 4,269,939 Total property and equipment 8,117,958 7,346,135 Less accumulated depreciation and amortization $ (4,094,092 ) $ (3,684,537 ) Total property and equipment - net $ 4,023,866 $ 3,661,598

Note 5 - Deferred Compensatio_2

Note 5 - Deferred Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Nonvested Share Activity [Table Text Block]	Key Employee Share Awards Fair Value at December 31, 2018 Non-vested awards at January 1, 2018 182.6 Vested (68.0 ) Forfeited (42.2 ) Non-vested awards at December 31, 2018 72.4 $ 1,355 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
Schedule of Vested Share Activity [Table Text Block]	Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2018 Vested awards at January 1, 2018 941.1 $ 1,247 1,479.5 Vested during the year 68.0 Redeemed vested awards (3.9 ) Vested awards at December 31, 2018 941.1 1,355 1,543.7 $ 1,355 Individual Director's Awards Weighted Average Vested price Key Employee Awards Fair Value at December 31, 2017 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

Note 6 - Liability for Claims_2

Note 6 - Liability for Claims Payable (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	2018 2017 2016 Balance—January 1 $ 3,576,185 $ 3,743,551 $ 3,253,346 Net incurred claims related to: Current year 56,716,033 56,312,068 55,449,347 Prior years (87,070 ) (69,607 ) (63,522 ) Net incurred claims 56,628,963 56,242,461 55,385,825 Net paid claims related to: Current year 54,118,971 52,778,058 51,721,965 Prior years 3,473,360 3,631,769 3,173,655 Net paid claims 57,592,331 56,409,827 54,895,620 Balance—December 31 $ 2,612,817 $ 3,576,185 $ 3,743,551
Reconciliation of Claims Payable [Table Text Block]	2018 2017 Net outstanding liabilities Dental HMO claims payable $ 1,558,644 $ 2,321,842 Dental PPO claims payable 996,659 1,194,079 Unallocated claims adjustment expenses 57,514 60,264 Total gross liability for unpaid claims and claim adjustment expense $ 2,612,817 $ 3,576,185
Short-duration Insurance Contracts, Claims Development [Table Text Block]	Cumulative Fully-Insured Dental HMO Claims Incurred (Unaudited) (Unaudited) Claim Dental Claim Year 2016 2017 2018 Frequency 2016 $ 39,921,664 $ 39,891,781 $ 40,021,191 253,331 2017 38,546,241 38,555,013 255,905 2018 37,794,674 245,077 Total $ 116,370,878 Cumulative Fully-Insured Dental HMO Claims Paid (Unaudited) (Unaudited) Dental Claim Year 2016 2017 2018 2016 $ 37,336,962 $ 39,892,167 $ 40,021,191 2017 36,247,144 38,553,179 2018 36,237,864 Total $ 114,812,234 Liabilities for dental HMO claims payable $ 1,558,644 Cumulative Fully-Insured Dental PPO Claims Incurred (Unaudited) (Unaudited) Claim Dental Claim Year 2016 2017 2018 Frequency 2016 $ 15,463,744 $ 15,462,523 $ 15,516,498 99,840 2017 17,737,537 17,692,806 120,641 2018 18,863,847 125,695 Total $ 52,073,151 Cumulative Fully-Insured Dental PPO Claims Paid (Unaudited) (Unaudited) Dental Claim Year 2016 2017 2018 2016 $ 14,385,000 $ 15,460,775 $ 15,516,498 2017 16,545,206 17,692,575 2018 17,867,419 Total $ 51,076,492 Liabilities for dental PPO claims payable $ 996,659

Note 7 - Debt (Tables)

Note 7 - Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Maturities of Long-term Debt [Table Text Block]	Years Ending December 31 2019 $ 57,600 2020 58,800 2021 61,200 2022 862,400 Total mortgage payable $ 1,040,000
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	2019 $ 354,552 2020 257,616 2021 187,386 Total 799,554 Less imputed interest (40,258 ) Present value of minimum lease payments $ 759,296

Note 10 - Federal Income Taxes

Note 10 - Federal Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2018 2017 2016 Current tax expense: Federal $ 816,895 $ 1,464,411 $ 1,520,374 State and local 31,595 37,993 32,578 Total current tax expense 848,490 1,502,404 1,552,952 Deferred tax expense (benefit) Federal 78,084 477,341 (180,068 ) State and local (12,938 ) (8,623 ) (9,400 ) Total deferred tax expense (benefit) 65,146 468,718 (189,468 ) Total provision for income taxes $ 913,636 $ 1,971,122 $ 1,363,484
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2018 2017 Deferred tax assets: Unearned premiums $ 83,904 $ 64,532 Net operating loss 10,537 13,061 Recapitalization intangible 29,792 29,792 Accrued vacation 57,583 62,170 Accrued commissions 223,663 192,291 Deferred compensation 1,074,744 961,463 Legal Fees 15,937 81,364 Accrued professional fees 49,717 38,784 Unrealized loss on investments 74,010 21,308 Other, net 103,645 75,898 Gross deferred tax assets 1,723,532 1,540,663 Valuation Allowance (29,792 ) (29,792 ) Gross deferred tax assets, net of valuation allowance 1,693,740 1,510,871 Deferred tax liabilities: Deferred policy acquisition costs 91,090 96,483 Prepaid insurance 86,337 74,503 Property and equipment 390,745 200,739 Identifiable intangible assets 7,411 8,566 Gross deferred tax liabilities 575,583 380,291 Net deferred tax asset $ 1,118,157 $ 1,130,580
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2018 2017 2016 Effective Tax Effective Tax Effective Tax 2018 2017 2016 Rate Rate Rate Provision computed at statutory rate $ 728,849 $ 1,292,189 $ 1,139,903 21.0 % 34.0 % 34.0 % State and local taxes 18,621 29,323 23,101 0.5 0.8 0.7 Nondeductible meals, entertainment and legal expense 12,147 11,143 26,899 0.4 0.3 0.8 Tax Act adoption impact 691,921 18.2 Nondeductible federal premium tax 168,120 189,558 4.8 5.7 Other—net (14,101 ) (53,454 ) (15,977 ) (0.4 ) (1.4 ) (0.5 ) Provision for income taxes $ 913,636 $ 1,971,122 $ 1,363,484 26.3 % 51.9 % 40.7 %

Note 13 - Accumulated Other C_2

Note 13 - Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2018 2017 Before Tax Income Tax Net Before Tax Income Tax Net Accumulated unrealized (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 (271,784 ) (57,100 ) (214,684 ) 66,465 22,599 43,866 Reclassification adjustment for realized investment losses (gains), net included in realized gains on investments, net 10,838 2,276 8,562 (52,117 ) (17,720 ) (34,397 ) Effect on other comprehensive (loss) income (260,946 ) (54,824 ) (206,122 ) 14,348 4,879 9,469 Accumulated unrealized gains (loss), net, on investments available for sale, end of period $ (259,974 ) $ (54,489 ) $ (205,485 ) $ 972 $ 335 $ 637 Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ 7,005 $ 2,381 $ 4,624 $ (6,697 ) $ (2,278 ) $ (4,419 ) Other comprehensive income before reclassification 9,981 2,096 7,885 13,702 4,659 9,043 Effect on other comprehensive income 9,981 2,096 7,885 13,702 4,659 9,043 Accumulated unrealized gains (losses), net, on interest rate swap, end of period $ 16,986 $ 4,477 $ 12,509 $ 7,005 $ 2,381 $ 4,624 Accumulated other comprehensive (loss), beginning of period $ 7,977 $ 2,716 $ 5,261 $ (20,073 ) $ (6,822 ) $ (13,251 ) Change in unrealized gains, net, on investments available for sale (260,946 ) (54,824 ) (206,122 ) 14,348 4,879 9,469 Change in unrealized gains, net, on interest rate swap 9,981 2,096 7,885 13,702 4,659 9,043 Effect on other comprehensive income (250,965 ) (52,728 ) (198,237 ) 28,050 9,538 18,512 Accumulated other comprehensive income (loss), end of period $ (242,988 ) $ (50,012 ) $ (192,976 ) $ 7,977 $ 2,716 $ 5,261 2016 Before Tax Income Tax Net Accumulated unrealized (loss), net on investments available for sale, beginning of period $ (34,498 ) $ (11,726 ) $ (22,772 ) Other comprehensive income before reclassification 50,566 17,193 33,373 Reclassification adjustment for realized investment losses, net included in realized gains on investments, net (29,444 ) (10,011 ) (19,433 ) Effect on other comprehensive income 21,122 7,182 13,940 Accumulated unrealized (loss), net, on investments available for sale, end of period $ (13,376 ) $ (4,544 ) $ (8,832 ) Accumulated unrealized (losses), net, on interest rate swap, beginning of period $ (18,016 ) $ (6,126 ) $ (11,890 ) Other comprehensive income before reclassification 11,319 3,848 7,471 Effect on other comprehensive income 11,319 3,848 7,471 Accumulated unrealized (losses), net, on interest rate swap, end of period $ (6,697 ) $ (2,278 ) $ (4,419 ) Accumulated other comprehensive loss beginning of period $ (52,514 ) $ (17,852 ) $ (34,662 ) Change in unrealized gains, net, on investments available for sale 21,122 7,182 13,940 Change in unrealized gains, net, on interest rate swap 11,319 3,848 7,471 Effect on other comprehensive income 32,441 11,030 21,411 Accumulated other comprehensive (loss), end of period $ (20,073 ) $ (6,822 ) $ (13,251 )

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2019 $ 326,000 2020 106,000 2021 66,000 2022 34,000 2023 and thereafter 20,000 Total $ 552,000

Note 16 - Segment Information (

Note 16 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fiscal Year Ended Fiscal Year Ended December 31, 2018 December 31, 2017 Revenues- Healthcare Revenues- Healthcare External Services External Services Customers Expense Total Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 50,710 $ 37,785 $ 12,925 $ 51,419 $ 38,522 $ 12,897 Fully-insured dental PPO 28,658 18,844 9,814 25,936 17,721 8,215 Self-insured dental 31,868 27,442 4,426 29,427 25,365 4,062 Corporate, all other 1,078 1,078 807 807 Total $ 112,314 $ 84,071 28,243 $ 107,589 $ 81,608 25,981 Investment income 333 265 Realized (losses) gains on investments, net (125 ) 249 Insurance expense 24,980 22,695 Income before income tax $ 3,471 $ 3,800 Total assets-corporate $ 66,785 $ 70,329 Fiscal Year Ended December 31, 2016 Revenues- Healthcare External Services Customers Expense Total Reportable segments: Fully-insured dental HMO/Indemnity $ 53,393 $ 39,995 $ 13,398 Fully-insured dental PPO 22,363 15,391 6,972 Self-insured dental 29,067 25,114 3,953 Corporate, all other 771 771 Total $ 105,594 $ 80,500 25,094 Investment income 274 Realized losses on investments, net 76 Other income 52 Insurance expense 22,143 Income before income tax $ 3,353 $ 78,082

Note 18 - Fair Value Measurem_2

Note 18 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	December 31, 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 7,484 7,484 7,588 7,588 Non-investment grade corporate bonds 717 717 671 671 Short-term investments Money market funds $ 454 454 $ 181 181 Federally-Insured certificates of deposit 401 401 601 601 Deferred compensation investments (a) Equity mutual fund investments 1,246 1,246 1,194 1,194 State guarantee fund deposits (b) Government securities 1,774 1,774 1,763 1,763 Federally-Insured certificates of deposit 75 75 75 75 Interest rate swap (b) 17 17 7 7 Total $ 3,474 $ 9,194 $ 12,668 $ 3,138 $ 9,493 $ 12,631

Note 20 - Quarterly Data (Una_2

Note 20 - Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Quarterly Financial Information [Table Text Block]	2018 March 31 June 30 September 30 December 31 Total Premium revenue $ 28,225 $ 27,890 $ 28,711 $ 27,488 $ 112,314 Gross profit 6,726 6,836 7,342 7,339 28,243 Income before income taxes 798 589 1,207 877 3,471 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

Schedule I - Summary of Inves_2

Schedule I - Summary of Investments - Other Than Investments in Related Parties (Tables)	12 Months Ended
	Dec. 31, 2018
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 $ 8,453 $ 8,201 $ 8,201 Certificates of deposit 500 500 500 Total Fixed Maturities $ 8,953 $ 8,701 $ 8,701 Other Short-Term Investments: Certificates of deposit $ 400 $ 401 $ 401 Money Market Fund 454 454 454 Total Short-Term Investments $ 854 $ 855 $ 855 Total Investments $ 9,807 $ 9,556 $ 9,556

Schedule II - Condensed Finan_2

Schedule II - Condensed Financial Information of Registrant (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Condensed Balance Sheet [Table Text Block]	2018 2017 ASSETS INVESTMENTS $ 1,500,711 $ 1,502,159 CASH AND CASH EQUIVALENTS 1,336,384 2,106,093 ACCRUED INVESTMENT INCOME 15,347 16,574 INTERCOMPANY RECEIVABLES 1,581,807 INTERCOMPANY NOTE RECEIVABLE 80,000 80,000 PROPERTY 1,824,500 1,892,564 INVESTMENT IN SUBSIDIARIES 16,637,508 16,013,535 DEFERRED INCOME TAX 1,239,637 1,197,612 OTHER ASSETS 1,755,560 1,563,982 TOTAL ASSETS $ 25,971,454 $ 24,372,519 LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY OTHER PAYABLES AND ACCRUALS $ 2,661,235 $ 2,609,127 INTERCOMPANY PAYABLES 204,478 MORTGAGE LOAN PAYABLE 1,040,000 1,095,200 DEFERRED COMPENSATION 5,248,656 4,821,982 TOTAL LIABILITIES 8,949,891 8,730,787 COMMITMENTS AND CONTINGENCIES REDEEMABLE SHARES: Class A, Redeemable Common Shares, no par value—authorized, 7,500 shares; issued and outstanding, 491 and 500 shares at December 31, 2018 and 2017, respectively 665,095 605,143 Class B Redeemable Common Shares, no par value—authorized, 120,000 shares; issued and outstanding, 8,554 and 8,653 shares at December 31, 2018 and 2017, respectively 11,587,017 10,472,602 Class C Redeemable Common Shares, no par value—authorized, 80,000 shares; issued and outstanding, 3,521 and 3,771 shares at December 31, 2018 and 2017, respectively 4,769,451 4,563,987 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, 5,000 shares; issued none Total redeemable preferred and common shares 17,021,563 15,641,732 SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY $ 25,971,454 $ 24,372,519
Condensed Income Statement [Table Text Block]	2018 2017 2016 REVENUES Management fees from subsidiaries $ 14,676,749 $ 13,750,044 $ 13,358,327 Investment income 60,342 54,731 61,486 Realized (losses) gains on investments, net (118,165 ) 216,128 771 Administrative fees 1,190,762 928,446 939,849 Total revenues 15,809,688 14,949,349 14,360,433 EXPENSES Insurance expense: Salaries and benefit expense 9,622,522 9,344,355 9,151,483 Other insurance expense 5,743,704 5,398,489 5,161,794 Total expenses 15,366,226 14,742,844 14,313,277 INCOME BEFORE INCOME TAX 443,462 206,505 47,156 PROVISION (BENEFIT) FOR INCOME TAX: Current 127,002 388,500 347,948 Deferred (33,431 ) 392,735 (310,054 ) Total 93,571 781,235 37,894 Income before undistributed income of subsidiaries 349,891 (574,730 ) 9,262 Undistributed income of subsidiaries 2,207,180 2,404,164 1,979,909 NET INCOME $ 2,557,071 $ 1,829,434 $ 1,989,171 OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX Change in the fair value of investments (172,185 ) 36,996 9,491 Reclassification adjustment for gains included in undistributed income 6,283 (21,893 ) (49,551 ) Total other comprehensive income held by subsidaries (165,902 ) 15,103 (40,060 ) Change in the fair value of interest rate swap 7,885 9,043 7,471 Change in the fair value of investments (42,499 ) 6,870 23,882 Reclassification adjustment for losses 2,279 (12,504 ) 30,118 TOTAL COMPREHENSIVE INCOME $ 2,358,834 $ 1,847,946 $ 2,010,582
Condensed Cash Flow Statement [Table Text Block]	2018 2017 2016 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 2,557,071 $ 1,829,434 $ 1,989,172 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 130,010 143,057 108,917 Loss on disposal of property 16,990 Realized losses (gains) on investments,net 118,165 (216,128 ) (771 ) Undistributed income of subsidiaries (2,207,180 ) (2,404,164 ) (1,979,910 ) Deferred income taxes benefit (33,431 ) 392,735 (310,054 ) Deferred compensation 426,674 988,378 994,708 Effects of changes in operating assets and liabilities: Accrued investment income 1,227 (2,301 ) 1,654 Intercompany accounts receivable (111,807 ) 279,567 (7,478 ) Intercompany accounts payable (204,478 ) 204,478 Other assets (296,308 ) (192,451 ) (143,868 ) Other payables and accruals (288,813 ) 159,023 495,981 Net cash provided by operating activities 108,120 1,181,628 1,148,351 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of investments (395,348 ) (1,028,229 ) (834,738 ) Sale and maturities of investments 337,237 982,876 829,806 Acquisition of property and equipment (73,741 ) (380,071 ) Investment in subsidiary (500,000 ) (500,000 ) Subsidiary dividends 200,000 200,000 Net cash used in investing activities (131,852 ) (725,424 ) (304,932 ) CASH FLOWS FROM FINANCING ACTIVITIES: Mortgage loan repayments (55,200 ) (52,800 ) (50,400 ) Repurchase of redeemable common shares (120,447 ) (182,107 ) (275,773 ) Repurchase of redeemable preferred shares (2,805,064 ) Redeemable shares issued 2,280,066 Extinguishment cost of redeemable preferred shares (118,800 ) Issuance cost of redeemable shares (116,833 ) Repayment of intercompany loan from subsidiary 150,000 Dividends paid (570,330 ) (547,443 ) (510,413 ) Net cash used in by financing activities (745,977 ) (632,350 ) (1,597,217 ) DECREASE INCREASE IN CASH (769,709 ) (176,146 ) (753,798 ) CASH AND CASH EQUIVALENTS—Beginning of year 2,106,093 2,282,239 3,036,037 CASH AND CASH EQUIVALENTS—End of year $ 1,336,384 $ 2,106,093 $ 2,282,239 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ 42,300 $ 46,600 $ 46,500 NON-CASH INVESTING AND FINANCING ACTIVITIES: Redeemed common shares (in other payables and accruals) $ 352,792 $ 11,871 $ 25,443
Reconciliation of Investment in Subsidiaries [Table Text Block]	Reconciliation of Investment in Subsidiaries 2018 2017 Investment in Subsidiaries—January 1 $ 16,013,535 $ 13,294,165 Undistributed income of subsidiaries 2,207,180 2,404,164 Total other comprehensive income held by subsidiaries (165,902 ) 15,206 Cumulative effect on change in accounting principle 52,695 Dividends from subsidiaries (1,470,000 ) (200,000 ) Investment in subsidiaries 500,000 Increase in Investment in Subsidiary 623,973 2,719,370 Investment in Subsidiaries—December 31 $ 16,637,508 $ 16,013,535

Schedule III - Supplementary _2

Schedule III - Supplementary Insurance Information (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Supplementary Insurance Information [Table Text Block]	2018 2017 2016 Deferred policy acquisition cost (a) $ 2,434 $ 2,637 $ 3,109 Claims payable (a) $ 2,613 $ 3,576 $ 3,744 Unearned premium (a) $ 33,149 $ 36,818 $ 46,955 Other policy claims and benefits payable (a) $ 3,943 $ 3,850 $ 4,299 Premium revenues Fully-insured dental HMO/ Indemnity $ 50,710 $ 51,419 $ 53,393 Fully-insured dental PPO 28,658 25,936 22,363 Self-insured dental 31,868 29,427 29,067 Corporate, All Other 1,078 807 771 $ 112,314 $ 107,589 $ 105,594 Investment income (a) $ 333 $ 265 $ 274 Future policy benefits, losses, claims and expense losses Fully-insured dental HMO/ Indemnity $ 37,785 $ 38,522 $ 39,995 Fully-insured dental PPO 18,844 17,721 15,391 Self-insured dental 27,442 25,365 25,114 $ 84,071 $ 81,608 $ 80,500 Amortization of deferred policy acquisition cost (a) $ 5,448 $ 4,980 $ 4,780 Other operating expense (a) $ 19,532 $ 17,715 $ 17,363 Premium written Fully-insured dental (a) $ 72,238 $ 66,950 $ 90,488

Schedule IV - Reinsurance (Tabl

Schedule IV - Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Effects of Reinsurance [Table Text Block]	2018 2017 2016 Gross earned premium amounts Fully-insured dental HMO/Indemnity $ 50,710 $ 51,419 $ 53,393 Fully-insured dental PPO 28,658 25,936 22,363 Self-insured dental 31,868 29,427 29,067 Corporate, All Other 1,078 807 771 $ 112,314 $ 107,589 $ 105,594 Assumed (ceded) amounts from other companies $ $ $ Net earned premium amounts Fully-insured dental HMO/Indemnity $ 50,710 $ 51,419 $ 53,393 Fully-insured dental PPO 28,658 25,936 22,363 Self-insured dental 31,868 29,427 29,067 Corporate, All Other 1,078 807 771 $ 112,314 $ 107,589 $ 105,594

Schedule V - Valuation and Qu_2

Schedule V - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2018
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, 2018: Allowance for Uncollectible Accounts Receivable $ 45,809 79,105 20,733 $ 104,181 Year ended December 31, 2017: Allowance for Uncollectible Accounts Receivable $ 41,093 128,543 123,827 $ 45,809 Year ended December 31, 2016: Allowance for Uncollectible Accounts Receivable $ 14,716 99,084 72,707 $ 41,093

Note 1 - General Information _2

Note 1 - General Information and Summary of Significant Accounting Policies (Details Textual)	Jun. 30, 2016USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	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										366,700
Number of Members Participating in Our Vision Benefit Plans										41,500
Number of Dentists Participating in Our Dental HMO Network										3,000
Number of Dentists Participating in the DentaSelect Dental PPO Network										3,200
Number of Dentists Participating in the Balanced Value Dental PPO Network										2,300
Number of Additional Dentists to Which Company Can Access Within Whole United States										46,400
Network Leasing Arrangements, Number of Dentists to Which Dental Care Plus Exchange Members Have Access										12,700
State Insurance Department, Statutory to NAIC, Amount of Reconciling Item		$ 1,849,000				$ 1,838,000				$ 1,849,000	$ 1,838,000
Deferred Policy Acquisition Costs, Additions										5,245,000	4,508,000	$ 5,877,000
Deferred Policy Acquisition Costs, Amortization Expense, Total										5,448,000	4,980,000	4,780,000
Financial Guarantee Insurance Contracts, Unearned Premium Revenue, Total		33,149,000				36,818,000				33,149,000	36,818,000
Unbilled Contracts Receivable		31,151,000				35,281,000				31,151,000	35,281,000
Advance Premium Received		1,998,000				1,537,000				1,998,000	1,537,000
Premium Deficiency Reserve		0				0				0	0
Claim Costs Related to Dental Care Providers										$ 84,071,000	$ 81,608,000	$ 80,500,000
Entity Wide Revenue, Major Customer Fully Insured											5
Entity Wide Revenue, Major Customer Self Insured										2	2	2
Premiums Earned, Net, Total		27,488,000	$ 28,711,000	$ 27,890,000	$ 28,225,000	$ 26,363,000	$ 27,339,000	$ 26,789,000	$ 27,098,000	$ 112,314,657	$ 107,589,114	$ 105,594,134
Policyholder Benefits and Claims Incurred, Net, Total										84,071,208	$ 81,607,541	$ 80,500,160
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										548,000
Policyholder Benefits and Claims Incurred, Net, Total										$ 495,000
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Five Customer [Member]
Concentration Risk, Percentage											10.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentration Risk, Percentage										12.00%	11.00%	11.00%
Premium Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk, Percentage										17.00%	25.00%
Number of Major Customers						1					1
Deposits From Self-Insured Groups [Member]
Deposit Liability, Current		$ 127,000								$ 127,000
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, 2018	Dec. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Amortized Cost Basis, Total	$ 9,806,866	$ 9,571,465
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Total	0	0	$ 0
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	900,000	1,150,000
Money Market Funds [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	454,224	181,183
Available-for-sale Securities, Total	454,000	181,000
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	8,452,701	$ 8,240,282
Investment Owned, at Fair Value	$ 8,201,000
Weighted Average Yield to Book Value of Investment Grade Corporate Bonds	3.38%
Weighted Average Maturity of Investment	4 years 270 days
Corporate Bond Securities [Member] | BBB- or Better [Member]
Investment Owned, at Fair Value	$ 7,484,000
Corporate Bond Securities [Member] | BB + or Lower [Member]
Investment Owned, at Fair Value	$ 717,000

Note 2 - Investments - Maturity

Note 2 - Investments - Maturity Dates for Fixed Maturities and Short-term Investments (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Total, amortized cost	$ 8,953,000	$ 8,790,000
Fixed Maturities and Short Term Investments Excluding the Money Market Funds [Member]
Less than 1 year, amortized cost	400,000	600,000
Less than 1 year, fair value	$ 400,898	$ 600,767
Less than 1 year, percentage of total fair value	4.40%	6.40%
Years 1-5, amortized cost	$ 6,122,513	$ 5,326,884
Years 1-5, fair value	$ 5,986,448	$ 5,320,683
Years 1-5, percentage of total fair value	65.80%	56.50%
Years 5-10, amortized cost	$ 2,731,661	$ 3,313,024
Years 5-10, fair value	$ 2,620,761	$ 3,340,138
Years 5-10, percentage of total fair value	28.80%	35.50%
Due after ten years, amortized cost	$ 98,468	$ 150,374
Due after ten years, fair value	$ 93,898	$ 149,236
Due after ten years, percentage of total fair value	1.00%	1.60%
Total, amortized cost	$ 9,352,642	$ 9,390,282
Total, fair value	$ 9,102,005	$ 9,410,824
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, 2018	Dec. 31, 2017
Available-for-sale Securities, Amortized Cost Basis, Total	$ 9,806,866	$ 9,571,465
Available-for-sale securities, gross unrealized gain	11,364	75,534
Available-for-sale securities, gross unrealized loss	(262,001)	(54,992)
Available-for-sale securities, fair value	9,556,229	9,592,007
Money Market Funds [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	454,224	181,183
Available-for-sale securities, gross unrealized gain		0
Available-for-sale securities, gross unrealized loss		0
Available-for-sale securities, fair value	454,224	181,183
Certificates of Deposit Short Term [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	400,000	600,000
Available-for-sale securities, gross unrealized gain	808	782
Available-for-sale securities, gross unrealized loss		(15)
Available-for-sale securities, fair value	400,808	600,767
Certificates of Deposit, Fixed Maturities [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	499,941	550,000
Available-for-sale securities, gross unrealized gain		983
Available-for-sale securities, gross unrealized loss
Available-for-sale securities, fair value	499,941	550,983
Corporate Bond Securities [Member]
Available-for-sale Securities, Amortized Cost Basis, Total	8,452,701	8,240,282
Available-for-sale securities, gross unrealized gain	10,556	73,769
Available-for-sale securities, gross unrealized loss	(262,001)	(54,977)
Available-for-sale securities, fair value	$ 8,201,256	$ 8,259,074

Note 2 - Investments - Realized

Note 2 - Investments - Realized Investments Gains and Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross realized gains	$ 2,554	$ 249,831	$ 147,513
Gross realized losses	(128,103)	(531)	(71,664)
Total realized gains (losses) on investments, net	$ (125,549)	$ 249,300	$ 75,849

Note 3 - Property and Equipme_3

Note 3 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Depreciation, Total	$ 484,000	$ 432,000	$ 484,000

Note 3 - Property and Equipme_4

Note 3 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property and equipment, gross	$ 8,117,958	$ 7,346,135
Less accumulated depreciation and amortization	(4,094,092)	(3,684,537)
Total property and equipment - net	4,023,866	3,661,598
Land [Member]
Property and equipment, gross	364,000	364,000
Building and Building Improvements [Member]
Property and equipment, gross	2,702,296	2,712,196
Furniture and Fixtures [Member]
Property and equipment, gross	$ 5,051,662	$ 4,269,939

Note 4 - Goodwill and Intangi_2

Note 4 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill, Ending Balance	$ 136,000	$ 136,000
Goodwill, Impairment Loss	0
Finite-Lived Intangible Assets, Net, Ending Balance	35,000	41,000
Finite-Lived Intangible Assets, Accumulated Amortization	205,000	199,000
Amortization of Intangible Assets, Total	$ 6,000	$ 9,000	$ 15,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	8 years
Membership Intangible Assets [Member]
Finite-Lived Intangible Asset, Useful Life	11 years
Provider Network [Member]
Finite-Lived Intangible Assets, Net, Ending Balance	$ 35,000
Finite-Lived Intangible Asset, Useful Life	20 years

Note 5 - Deferred Compensatio_3

Note 5 - Deferred Compensation Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 59,000	$ 56,000	$ 61,000
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	$ 1,074,744	$ 961,463
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 94,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 127 days
Dividends Payable, Amount Per Share	$ 45	$ 42.50
Increase (Decrease) in Deferred Compensation	$ 426,674	$ 988,378	994,708
Deferred Compensation Liability, Current and Noncurrent, Total	$ 5,248,656	4,821,982
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, Ending Balance	3,059
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	$ 129,000	115,000
Deferred Share and Phantom Shares [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense	394,000	956,000	710,000
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation	$ 83,000	$ 325,000	$ 241,000
Directors and Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance	72	183

Note 5 - Deferred Compensatio_4

Note 5 - Deferred Compensation Plan - Activity of Non-vested Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Key Employees [Member]
Non-vested awards, numbers (in shares)	182.6	169.7
Non-vested awards, Weighted average grant date fair value (in dollars per share)
Vested, numbers (in shares)	(68)	(80.9)
Vested, Weighted average grant date fair value (in dollars per share)
Forfeited numbers (in shares)	(42.2)	(5.2)
Forfeited, Weighted average grant date fair value (in dollars per share)
Non-vested awards, numbers (in shares)	72.4	182.6
Non-vested awards, Weighted average grant date fair value (in dollars per share)	$ 1,355
Granted, numbers (in shares)		99
Granted, Weighted average grant date fair value (in dollars per share)
Non-vested awards, Weighted average grant date fair value (in dollars per share)		$ 1,247
Director [Member]
Non-vested awards, numbers (in shares)
Non-vested awards, Weighted average grant date fair value (in dollars per share)
Vested, numbers (in shares)		(196)
Vested, Weighted average grant date fair value (in dollars per share)		$ 1,110
Non-vested awards, numbers (in shares)
Non-vested awards, Weighted average grant date fair value (in dollars per share)
Granted, numbers (in shares)		196
Granted, Weighted average grant date fair value (in dollars per share)		$ 1,110

Note 5 - Deferred Compensatio_5

Note 5 - Deferred Compensation Plan - Activity of Vested Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Director [Member]
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)	$ 1,247	$ 1,247
Vested during the year, Numbers (in shares)		196
Vested during the year, Weighted average vested price (in dollars per share)		$ 1,247
Redeemed vested awards, Numbers (in shares)
Redeemed vested awards, Weighted average vested price (in dollars per share)
Vested awards, Numbers (in shares)	941.1	941.1
Vested awards, Weighted average vested price (in dollars per share)	$ 1,355	$ 1,247
Share based dividend, Numbers (in shares)		34.8
Share based dividend, Weighted average vested price (in dollars per share)		$ 1,126
Converted to Redeemable Common Shares, Numbers (in shares)		(196)
Converted to Redeemable Common Shares, Weighted average vested price (in dollars per share)		$ 1,247
Key Employees [Member]
Vested awards, Numbers (in shares)	1,479.5	1,347.9
Vested awards, Weighted average vested price (in dollars per share)	$ 1,247
Vested awards, Weighted average vested price (in dollars per share)		$ 1,247
Vested during the year, Numbers (in shares)	68	80.9
Redeemed vested awards, Numbers (in shares)	(3.9)	(0.9)
Vested awards, Numbers (in shares)	1,543.7	1,479.5
Vested awards, Weighted average vested price (in dollars per share)		$ 1,247
Share based dividend, Numbers (in shares)		51.6
Converted to Redeemable Common Shares, Numbers (in shares)

Note 6 - Liability for Claims_3

Note 6 - Liability for Claims Payable (Details Textual) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred but Not Reported (IBNR) Claims, Amount	$ 1,982,000	$ 2,054,000

Note 6 - Liability for Claims_4

Note 6 - Liability for Claims Payable - Activity in Liability for Claims Payable for Members (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Balance	$ 3,576,185	$ 3,743,551	$ 3,253,346
Net incurred claims related to:
Current year	56,716,033	56,312,068	55,449,347
Prior years	(87,070)	(69,607)	(63,522)
Net incurred claims	56,628,963	56,242,461	55,385,825
Net paid claims related to:
Current year	54,118,971	52,778,058	51,721,965
Prior years	3,473,360	3,631,769	3,173,655
Net paid claims	57,592,331	56,409,827	54,895,620
Balance	$ 2,612,817	$ 3,576,185	$ 3,743,551

Note 6 - Liability for Claims_5

Note 6 - Liability for Claims Payable - Reconciliation of Claims Payable (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense, Ending Balance	$ 2,612,817	$ 3,576,185	$ 3,743,551	$ 3,253,346
Fully Insured Dental HMO [Member]
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense, Ending Balance	1,558,644	2,321,842
Fully Insured Dental PPO [Member]
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense, Ending Balance	996,659	1,194,079
Unallocated Claims [Member]
Net outstanding liabilities
Liability for Claims and Claims Adjustment Expense, Ending Balance	$ 57,514	$ 60,264

Note 6 - Liability for Claims_6

Note 6 - Liability for Claims Payable - Claims Incurred and Claims Paid (Details)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Liabilities for claims payable	$ 2,612,817	$ 3,576,185	$ 3,743,551	$ 3,253,346
Fully Insured Dental HMO [Member]
Claims incurred	116,370,878
Claims paid	114,812,234
Liabilities for claims payable	1,558,644	2,321,842
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims incurred	$ 40,021,191	39,891,781	39,921,664
Claim frequency	253,331
Claims paid	$ 40,021,191	39,892,167	37,336,962
Claim frequency	253,331
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2017 [Member]
Claims incurred	$ 38,555,013	38,546,241
Claim frequency	255,905
Claims paid	$ 38,553,179	36,247,144
Claim frequency	255,905
Fully Insured Dental HMO [Member] | Short-duration Insurance Contracts, Accident Year 2018 [Member]
Claims incurred	$ 37,794,674
Claim frequency	245,077
Claims paid	$ 36,237,864
Claim frequency	245,077
Fully Insured Dental PPO [Member]
Claims incurred	$ 52,073,151
Claims paid	51,076,492
Liabilities for claims payable	996,659	1,194,079
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims incurred	$ 15,516,498	15,462,523	15,463,744
Claim frequency	99,840
Claims paid	$ 15,516,498	15,460,775	$ 14,385,000
Claim frequency	99,840
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2017 [Member]
Claims incurred	$ 17,692,806	17,737,537
Claim frequency	120,641
Claims paid	$ 17,692,575	$ 16,545,206
Claim frequency	120,641
Fully Insured Dental PPO [Member] | Short-duration Insurance Contracts, Accident Year 2018 [Member]
Claims incurred	$ 18,863,847
Claim frequency	125,695
Claims paid	$ 17,867,419
Claim frequency	125,695

Note 7 - Debt (Details Textual)

Note 7 - Debt (Details Textual)	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Secured Debt, Total	$ 1,040,000	$ 1,095,200
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] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.95%
Secured Debt, Total	$ 1,040,000
Capital Lease Agreement With a Leasing Company [Member]
Minimum Net Worth Required for Compliance	$ 2,500,000
Sale Leaseback Transaction, Gross Proceeds, Financing Activities		921,000
Repayments of Debt and Capital Lease Obligations		$ 999,000

Note 7 - Debt - Principle Repay

Note 7 - Debt - Principle Repayments Under the Mortgage Loan Payable (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
2019	$ 57,600
2020	58,800
2021	61,200
2022	862,400
Total mortgage payable	$ 1,040,000	$ 1,095,200

Note 7 - Debt - Future Payments

Note 7 - Debt - Future Payments Under Outstanding Capital Leases (Details)	Dec. 31, 2018USD ($)
2019	$ 354,552
2020	257,616
2021	187,386
Total	799,554
Less imputed interest	(40,258)
Present value of minimum lease payments	$ 759,296

Note 8 - Derivative (Details Te

Note 8 - Derivative (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Total	$ 7,885	$ 9,043	$ 7,471
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax, Total	$ 2,096	4,659	3,848
Interest Rate Swap [Member]
Derivative, Fixed Interest Rate	3.90%
Derivative, Term of Contract	10 years
Derivative, Notional Amount	$ 1,040,000	1,095,000
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Total	7,885	9,043	7,471
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax, Total	2,096	4,659	$ 3,848
Interest Rate Swap [Member] | Other Payables and Accruals [Member]
Derivative Asset, Total	$ 17,000	$ 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, 2018	Dec. 31, 2017
Long-term Line of Credit, Total	$ 0	$ 0
Working Capital Line Of Credit, One [Member]
Line of Credit Facility, Maximum Borrowing Capacity	500,000
Interest Expense, Debt, Total	0
Long-term Line of Credit, Total	$ 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, Total	$ 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 Taxe_2

Note 10 - Federal Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Loss Carryforwards, Total	$ 50,176	$ 38,415	$ 74,209
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	34.00%	34.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability		$ 692,000

Note 10 - Federal Income Taxe_3

Note 10 - Federal Income Taxes - Components of Provision (Benefit) for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Federal	$ 816,895	$ 1,464,411	$ 1,520,374
State and local	31,595	37,993	32,578
Total current tax expense	848,490	1,502,404	1,552,952
Federal	78,084	477,341	(180,068)
State and local	(12,938)	(8,623)	(9,400)
Total deferred tax expense (benefit)	65,146	468,718	(189,468)
Total provision for income taxes	$ 913,636	$ 1,971,122	$ 1,363,484

Note 10 - Federal Income Taxe_4

Note 10 - Federal Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Unearned premiums	$ 83,904	$ 64,532
Net operating loss	10,537	13,061
Recapitalization intangible	29,792	29,792
Accrued vacation	57,583	62,170
Accrued commissions	223,663	192,291
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation	1,074,744	961,463
Legal Fees	15,937	81,364
Accrued professional fees	49,717	38,784
Unrealized loss on investments	74,010	21,308
Other, net	103,645	75,898
Gross deferred tax assets	1,723,532	1,540,663
Valuation Allowance	(29,792)	(29,792)
Gross deferred tax assets, net of valuation allowance	1,693,740	1,510,871
Deferred tax liabilities:
Deferred policy acquisition costs	91,090	96,483
Prepaid insurance	86,337	74,503
Property and equipment	390,745	200,739
Identifiable intangible assets	7,411	8,566
Gross deferred tax liabilities	575,583	380,291
Net deferred tax asset	$ 1,118,157	$ 1,130,580

Note 10 - Federal Income Taxe_5

Note 10 - Federal Income Taxes - Reconciliation of Effective Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Provision computed at statutory rate	$ 728,849	$ 1,292,189	$ 1,139,903
Provision computed at statutory rate	21.00%	34.00%	34.00%
State and local taxes	$ 18,621	$ 29,323	$ 23,101
State and local taxes	0.50%	0.80%	0.70%
Nondeductible meals, entertainment and legal expense	$ 12,147	$ 11,143	$ 26,899
Nondeductible meals, entertainment and legal expense	0.40%	0.30%	0.80%
Tax Act adoption impact		$ 691,921
Tax Act adoption impact		18.20%
Nondeductible federal premium tax	$ 168,120		$ 189,558
Nondeductible federal premium tax	4.80%		5.70%
Other - net	$ (14,101)	$ (53,454)	$ (15,977)
Other - net	(0.40%)	(1.40%)	(0.50%)
Provision for income taxes	$ 913,636	$ 1,971,122	$ 1,363,484
Provision for income taxes	26.30%	51.90%	40.70%

Note 11 - Accounting for Unce_2

Note 11 - Accounting for Uncertain Tax Positions (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0	$ 0
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Open Tax Year	2014 2015 2016 2017 2018
State and Local Jurisdiction [Member]
Open Tax Year	2014 2015 2016 2017 2018

Note 12 - Retirement Plan (Deta

Note 12 - Retirement Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Contribution Plan, Employers Matching Contribution, Vesting Period		5 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 90,000	$ 91,000	$ 89,000

Note 13 - Accumulated Other C_3

Note 13 - Accumulated Other Comprehensive Income - Changes in AOCI (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Total other comprehensive (loss) income	$ (198,237)	$ 18,512	$ 21,411
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	972	(13,376)	(34,498)
Other comprehensive income (loss) before reclassification, before tax	(271,784)	66,465	50,566
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, before tax	10,838	(52,117)	(29,444)
Effect on other comprehensive income (loss), before tax	(260,946)	14,348	21,122
Accumulated other comprehensive income (loss), before tax	(259,974)	972	(13,376)
Other comprehensive income (loss) before reclassification, before tax	(271,784)	66,465	50,566
Accumulated other comprehensive income (loss), tax	335	(4,544)	(11,726)
Other comprehensive income (loss) before reclassification, tax	(57,100)	22,599	17,193
Reclassification adjustment for realized investment (gains) losses, net, included in realized gains on investments, tax	2,276	(17,720)	(10,011)
Effect on other comprehensive income (loss), tax	(54,824)	4,879	7,182
Accumulated other comprehensive income (loss), tax	(54,489)	335	(4,544)
Other comprehensive income (loss) before reclassification, tax	(57,100)	22,599	17,193
Accumulated other comprehensive income (loss), net	637	(8,832)	(22,772)
Other comprehensive income (loss) before reclassification, net	(214,684)	43,866	33,373
Reclassification adjustment for realized investment gains, net included in realized gains on investments, net	8,562	(34,397)	(19,433)
Total other comprehensive (loss) income	(206,122)	9,469	13,940
Accumulated other comprehensive income (loss), net	(205,485)	637	(8,832)
Other comprehensive income (loss) before reclassification, net	(214,684)	43,866	33,373
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	7,005	(6,697)	(18,016)
Other comprehensive income (loss) before reclassification, before tax	9,981	13,702	11,319
Effect on other comprehensive income (loss), before tax	9,981	13,702	11,319
Accumulated other comprehensive income (loss), before tax	16,986	7,005	(6,697)
Other comprehensive income (loss) before reclassification, before tax	9,981	13,702	11,319
Accumulated other comprehensive income (loss), tax	2,381	(2,278)	(6,126)
Other comprehensive income (loss) before reclassification, tax	2,096	4,659	3,848
Effect on other comprehensive income (loss), tax	2,096	4,659	3,848
Accumulated other comprehensive income (loss), tax	4,477	2,381	(2,278)
Other comprehensive income (loss) before reclassification, tax	2,096	4,659	3,848
Accumulated other comprehensive income (loss), net	4,624	(4,419)	(11,890)
Other comprehensive income (loss) before reclassification, net	7,885	9,043	7,471
Total other comprehensive (loss) income	7,885	9,043	7,471
Accumulated other comprehensive income (loss), net	12,509	4,624	(4,419)
Other comprehensive income (loss) before reclassification, net	7,885	9,043	7,471
AOCI Attributable to Parent [Member]
Accumulated other comprehensive income (loss), before tax	7,977	(20,073)	(52,514)
Effect on other comprehensive income (loss), before tax	(250,965)	28,050	32,441
Accumulated other comprehensive income (loss), before tax	(242,988)	7,977	(20,073)
Change in unrealized gains, net, on investments available for sale, before tax	(260,946)	14,348	21,122
Change in unrealized gains (losses), net, on interest rate swap, before tax	9,981	13,702	11,319
Accumulated other comprehensive income (loss), tax	2,716	(6,822)	(17,852)
Effect on other comprehensive income (loss), tax	(52,728)	9,538	11,030
Accumulated other comprehensive income (loss), tax	(50,012)	2,716	(6,822)
Change in unrealized gains, net, on investments available for sale, tax	(54,824)	4,879	7,182
Change in unrealized gains (losses), net, on interest rate swap, tax	2,096	4,659	3,848
Accumulated other comprehensive income (loss), net	5,261	(13,251)	(34,662)
Total other comprehensive (loss) income	(198,237)	18,512	21,411
Accumulated other comprehensive income (loss), net	(192,976)	5,261	(13,251)
Change in unrealized gains, net, on investments available for sale, net	(206,122)	9,469	13,940
Change in unrealized gains (losses), net, on interest rate swap, net	7,885	9,043	7,471
Change in unrealized gains (losses), net, on interest rate swap, before tax	(9,981)	(13,702)	(11,319)
Change in unrealized gains (losses), net, on interest rate swap, tax	(2,096)	(4,659)	(3,848)
Change in unrealized gains (losses), net, on interest rate swap, net	$ (7,885)	$ (9,043)	$ (7,471)

Note 14 - Lease Income (Details

Note 14 - Lease Income (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Leases, Income Statement, Lease Revenue, Total	$ 0	$ 0	$ 52,000

Note 15 - Commitments and Con_3

Note 15 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Leases, Rent Expense, Total	$ 389,000	$ 324,000	$ 206,000

Note 15 - Commitments and Con_4

Note 15 - Commitments and Contingencies - Future Approximate Minimum Annual Lease Payments Under Non-Cancelable Operating Leases (Details)	Dec. 31, 2018USD ($)
2019	$ 326,000
2020	106,000
2021	66,000
2022	34,000
2023 and thereafter	20,000
Total	$ 552,000

Note 16 - Segment Information_2

Note 16 - Segment Information (Details Textual)	3 Months Ended								12 Months Ended
	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Number of Reportable Segments									4
Gross Profit, Total	$ 7,339,000	$ 7,342,000	$ 6,836,000	$ 6,726,000	$ 6,964,000	$ 6,937,000	$ 6,407,000	$ 5,673,000	$ 28,243,000	$ 25,981,000
Corporate, Non-Segment [Member]
Gross Profit, Total									$ 28,243,000	$ 25,981,000	$ 25,094,000

Note 16 - Segment Information -

Note 16 - Segment Information - Reportable Segments (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Premiums Earned, Net, Total	$ 27,488,000	$ 28,711,000	$ 27,890,000	$ 28,225,000	$ 26,363,000	$ 27,339,000	$ 26,789,000	$ 27,098,000	$ 112,314,657	$ 107,589,114	$ 105,594,134
Policyholder Benefits and Claims Incurred, Net, Total									84,071,208	81,607,541	80,500,160
Total									28,243,000	25,981,000	25,094,000
Total									28,243,000	25,981,000	25,094,000
Investment income									332,946	264,891	274,220
Realized (losses) gains on investments, net									(125,549)	249,300	75,849
Insurance expense									24,980,138	22,695,208	22,143,308
Income before income taxes	877,000	$ 1,207,000	$ 589,000	$ 798,000	1,192,000	$ 1,583,000	$ 786,000	$ 239,000	3,470,708	3,800,556	3,352,655
Total assets-corporate	$ 66,785,493				$ 70,329,195				66,785,493	70,329,195	78,082,000
Other income											51,920
Fully Insured Dental HMO [Member]
Premiums Earned, Net, Total									50,710,000	51,419,000	53,393,000
Policyholder Benefits and Claims Incurred, Net, Total									37,785,000	38,522,000	39,995,000
Total									12,925,000	12,897,000	13,398,000
Total									12,925,000	12,897,000	13,398,000
Fully Insured Dental PPO [Member]
Premiums Earned, Net, Total									28,658,000	25,936,000	22,363,000
Policyholder Benefits and Claims Incurred, Net, Total									18,844,000	17,721,000	15,391,000
Total									9,814,000	8,215,000	6,972,000
Total									9,814,000	8,215,000	6,972,000
Self-insured Dental [Member]
Premiums Earned, Net, Total									31,868,000	29,427,000	29,067,000
Policyholder Benefits and Claims Incurred, Net, Total									27,442,000	25,365,000	25,114,000
Total									4,426,000	4,062,000	3,953,000
Total									4,426,000	4,062,000	3,953,000
Corporate and Other [Member]
Premiums Earned, Net, Total									1,078,000	807,000	771,000
Total									1,078,000	807,000	771,000
Total									$ 1,078,000	$ 807,000	$ 771,000

Note 17 - Related Parties (Deta

Note 17 - Related Parties (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims, Total	$ 56,628,963	$ 56,242,461	$ 55,385,825
Liability for Claims and Claims Adjustment Expense, Ending Balance	2,612,817	3,576,185	3,743,551	$ 3,253,346
Noninterest Expense Directors Fees	190,000	183,000	201,000
Shareholders [Member]
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims, Total	33,893,000	33,291,000	$ 38,256,000
Liability for Claims and Claims Adjustment Expense, Ending Balance	$ 1,081,000	$ 1,487,000

Note 18 - Fair Value Measurem_3

Note 18 - Fair Value Measurements (Details Textual) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017
Assets, Fair Value Disclosure	[1]	$ 12,668	$ 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 18 - Fair Value Measurem_4

Note 18 - Fair Value Measurements - Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017
Assets
Assets	[1]	$ 12,668	$ 12,631
Interest Rate Swap [Member]
Assets
Assets	[1]	17	7
Fair Value, Inputs, Level 1 [Member]
Assets
Assets	[1]	3,474	3,138
Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Assets
Assets	[1]
Fair Value, Inputs, Level 2 [Member]
Assets
Assets	[1]	9,194	9,493
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Assets
Assets	[1]	17	7
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 1 [Member]
Assets
Assets
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		7,484	7,588
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
Fixed Maturities [Member] | Investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		7,484	7,588
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member]
Assets
Assets		717	671
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
Fixed Maturities [Member] | Non-investment Grade Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		717	671
Short-term Investments [Member] | Money Market Funds [Member]
Assets
Assets		454	181
Short-term Investments [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets
Assets		454	181
Short-term Investments [Member] | Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Assets
Assets
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets		401	601
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
Short-term Investments [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets		401	601
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member]
Assets
Assets	[2]	1,246	1,194
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets	[2]	1,246	1,194
Deferred Compensation Investment [Member] | Equity Mutual Fund Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets
State Guarantee Fund Deposits [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets	[1]	1,774	1,763
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets	[1]	1,774	1,763
State Guarantee Fund Deposits [Member] | Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Assets
Assets
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member]
Assets
Assets	[1]	75	75
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Assets
State Guarantee Fund Deposits [Member] | Federally Insured Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Assets	[1]	$ 75	$ 75
[1]	Included in other assets
[2]	Included as a trading security in other assets

Note 19 - Redeemable Shares, _2

Note 19 - Redeemable Shares, Shareholders' Equity and Dividend Restrictions (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010
Common Stock, Value, Subscriptions	$ 1,355	$ 1,355	$ 1,210
Common Stock, Dividends, Per Share, Declared	$ 45		$ 42.50	$ 40.47
Preferred Stock, Shares Issued, Total	0	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, Total		$ 1,470,000	0	$ 0
Statutory Accounting Practices, Statutory Net Income Amount		1,677,000	2,108,000	$ 1,653,000
Statutory Accounting Practices, Statutory Capital and Surplus, Balance, Total	$ 14,449,000	$ 14,449,000	$ 14,800,000
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, Shares, Issued, Total	0	0	0
Common Stock, Shares, Outstanding, Ending Balance	0	0	0
Institutional Preferred Shares 2010 Series [Member]
Preferred Stock, Shares Outstanding, Ending Balance			0
Institutional Preferred Shares 2010 Series [Member] | Investor [Member]
Preferred Stock, Shares Issued, Total					1,000	1,000	300
Share Price						$ 1,000	$ 1,000
Provider Preferred - 2009 Series [Member]
Preferred Stock, Shares Outstanding, Ending Balance			0
Preferred Stock, Dividend Rate, Percentage			5.00%

Note 20 - Quarterly Data (Una_3

Note 20 - Quarterly Data (Unaudited) - Unaudited Quarterly Results of Operations (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Premiums Earned, Net, Total	$ 27,488,000	$ 28,711,000	$ 27,890,000	$ 28,225,000	$ 26,363,000	$ 27,339,000	$ 26,789,000	$ 27,098,000	$ 112,314,657	$ 107,589,114	$ 105,594,134
Gross Profit, Total	7,339,000	7,342,000	6,836,000	6,726,000	6,964,000	6,937,000	6,407,000	5,673,000	28,243,000	25,981,000
Income before income taxes	$ 877,000	$ 1,207,000	$ 589,000	$ 798,000	$ 1,192,000	$ 1,583,000	$ 786,000	$ 239,000	$ 3,470,708	$ 3,800,556	$ 3,352,655

Schedule I - Summary of Inves_3

Schedule I - Summary of Investments - Other Than Investments in Related Parties (Details) $ in Thousands	Dec. 31, 2018USD ($)
Amortized Cost	$ 9,807
Fair Value	9,556
Balance Sheet	9,556
Other Corporate Bonds [Member]
Amortized Cost	8,453
Fair Value	8,201
Balance Sheet	8,201
Certificates of Deposit [Member]
Amortized Cost	500
Fair Value	500
Balance Sheet	500
Fixed Maturities [Member]
Amortized Cost	8,953
Fair Value	8,701
Balance Sheet	8,701
Certificates of Deposit Short Term [Member]
Amortized Cost	400
Fair Value	401
Balance Sheet	401
Money Market Funds [Member]
Amortized Cost	454
Fair Value	454
Balance Sheet	454
Short-term Investments [Member]
Amortized Cost	854
Fair Value	855
Balance Sheet	$ 855

Schedule II - Condensed Finan_3

Schedule II - Condensed Financial Information of Registrant (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Taxes Paid	$ 1,112,000	$ 1,376,000	$ 1,429,000
Dental Care Plus Inc. [Member]
Dividends Payable	1,470,000
Parent Company [Member]
Advances Paid to Subsidiaries		500,000	500,000
Parent Company [Member] | Dental Care Plus Inc. [Member]
Advances Paid to Subsidiaries	0	500,000	500,000
Adenta, Inc. [Member]
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Unconsolidated Subsidiaries		200,000	200,000
Parent [Member]
Dental Benefit Expense	$ 140,000	$ 138,000	$ 134,000

Schedule II - Condensed Finan_4

Schedule II - Condensed Financial Information of Registrant - Condensed Balance Sheets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
ASSETS
INVESTMENTS	$ 9,556,229	$ 9,592,007
CASH AND CASH EQUIVALENTS	13,209,144	13,177,193	$ 11,221,951	$ 11,657,287
ACCRUED INVESTMENT INCOME	95,700	80,904
PROPERTY	4,023,866	3,661,598
OTHER ASSETS	4,904,608	4,780,001
TOTAL ASSETS	66,785,493	70,329,195	78,082,000
LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY
OTHER PAYABLES AND ACCRUALS	6,954,301	7,175,048
INTERCOMPANY PAYABLES	8,701,197	8,810,056
MORTGAGE LOAN PAYABLE	1,040,000	1,095,200
DEFERRED COMPENSATION	5,248,656	4,821,982
TOTAL LIABILITIES	49,763,929	54,687,463
COMMITMENTS AND CONTINGENCIES
REDEEMABLE SHARES:
Redeemable shares	17,021,564	15,641,732
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	66,785,493	70,329,195
Class D Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares
Provider Preferred - 2009 Series [Member]
REDEEMABLE SHARES:
Redeemable shares
Parent Company [Member]
ASSETS
INVESTMENTS	1,500,711	1,502,159
CASH AND CASH EQUIVALENTS	1,336,384	2,106,093	2,282,239	$ 3,036,037
ACCRUED INVESTMENT INCOME	15,347	16,574
INTERCOMPANY RECEIVABLES	1,581,807
INTERCOMPANY NOTE RECEIVABLE	80,000	80,000
PROPERTY	1,824,500	1,892,564
INVESTMENT IN SUBSIDIARIES	16,637,508	16,013,535	$ 13,294,165
DEFERRED INCOME TAX	1,239,637	1,197,612
OTHER ASSETS	1,755,560	1,563,982
TOTAL ASSETS	25,971,454	24,372,519
LIABILITIES, REEDEMABLE SHARES, AND SHAREHOLDERS’ EQUITY
OTHER PAYABLES AND ACCRUALS	2,661,235	2,609,127
INTERCOMPANY PAYABLES		204,478
MORTGAGE LOAN PAYABLE	1,040,000	1,095,200
DEFERRED COMPENSATION	5,248,656	4,821,982
TOTAL LIABILITIES	8,949,891	8,730,787
REDEEMABLE SHARES:
Redeemable shares	17,021,563	15,641,732
SHAREHOLDERS’ EQUITY—Preferred Shares; no par value—authorized, 92,700 shares; issued, none
TOTAL LIABILITIES, REDEEMABLE SHARES AND SHAREHOLDERS' EQUITY	25,971,454	24,372,519
Parent Company [Member] | Class A Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	665,095	605,143
Parent Company [Member] | Class B Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	11,587,017	10,472,602
Parent Company [Member] | Class C Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares	4,769,451	4,563,987
Parent Company [Member] | Class D Redeemable Common Shares [Member]
REDEEMABLE SHARES:
Redeemable shares
Parent Company [Member] | Provider Preferred - 2009 Series [Member]
REDEEMABLE SHARES:
Redeemable shares

Schedule II - Condensed Finan_5

Schedule II - Condensed Financial Information of Registrant - Condensed Balance Sheets (Details) (Parentheticals) - $ / shares $ / shares in Thousands	Dec. 31, 2018	Dec. 31, 2017
Preferred shares, par value (in dollars per share)	$ 0	$ 0
Preferred shares, authorized (in shares)	92,700	92,700
Preferred shares, issued (in shares)	0	0
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
Provider Preferred - 2009 Series [Member]
Redeemable shares, par value (in dollars per share)	$ 0	$ 0
Redeemable shares, authorized (in shares)	5,000	5,000
Redeemable shares, issued (in shares)	0	0
Redeemable shares, cumulative dividend rate	5.00%	5.00%
Parent Company [Member]
Preferred shares, par value (in dollars per share)	$ 0	$ 0
Preferred shares, authorized (in shares)	92,700	92,700
Preferred 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)	491	500
Redeemable shares, issued (in shares)	491	500
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)	8,554	8,653
Redeemable shares, issued (in shares)	8,554	8,663
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)	3,521	3,771
Redeemable shares, issued (in shares)	3,521	3,771

Schedule II - Condensed Finan_6

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Comprehensive Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
REVENUES
Investment income	$ 332,946	$ 264,891	$ 274,220
Realized (losses) gains on investments, net	(125,549)	249,300	75,849
Total revenues	112,522,054	108,103,305	105,996,123
Insurance expense:
Salaries and benefits expense	9,494,654	9,206,665	9,022,484
Other insurance expense	8,804,540	7,992,967	7,582,136
Total expenses	109,051,346	104,302,749	102,643,468
PROVISION (BENEFIT) FOR INCOME TAX:
Current income tax (benefit)	848,490	1,502,404	1,552,952
Deferred income tax (benefit)	65,146	468,718	(189,468)
INCOME TAX EXPENSE	913,636	1,971,122	1,363,484
Net income	2,557,072	1,829,434	1,989,171
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX
Change in the fair value of investments	(214,684)	43,866	33,373
Total other comprehensive income held by subsidaries	(198,237)	18,512	21,411
Reclassification adjustment for losses	(8,562)	34,397	19,433
Parent Company [Member]
REVENUES
Investment income	60,342	54,731	61,486
Realized (losses) gains on investments, net	(118,165)	216,128	771
Total revenues	15,809,688	14,949,349	14,360,433
Insurance expense:
Salaries and benefits expense	9,622,522	9,344,355	9,151,483
Other insurance expense	5,743,704	5,398,489	5,161,794
Total expenses	15,366,226	14,742,844	14,313,277
INCOME BEFORE INCOME TAX	443,462	206,505	47,156
PROVISION (BENEFIT) FOR INCOME TAX:
Current income tax (benefit)	127,002	388,500	347,948
Deferred income tax (benefit)	(33,431)	392,735	(310,054)
INCOME TAX EXPENSE	93,571	781,235	37,894
Income before undistributed income of subsidiaries	349,891	(574,730)	9,262
Undistributed income of subsidiaries	2,207,180	2,404,164	1,979,909
Net income	2,557,071	1,829,434	1,989,171
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX
Change in the fair value of investments	(172,185)	36,996	9,491
Reclassification adjustment for gains included in undistributed income	6,283	(21,893)	(49,551)
Total other comprehensive income held by subsidaries	(165,902)	15,103	(40,060)
Change in the fair value of interest rate swap	7,885	9,043	7,471
Change in the fair value of investments	(42,499)	6,870	23,882
Reclassification adjustment for losses	2,279	(12,504)	30,118
TOTAL COMPREHENSIVE INCOME	2,358,834	1,847,946	2,010,582
Parent Company [Member] | Management Service [Member]
REVENUES
Management fees from subsidiaries	14,676,749	13,750,044	13,358,327
Parent Company [Member] | Administrative Service [Member]
REVENUES
Management fees from subsidiaries	$ 1,190,762	$ 928,446	$ 939,849

Schedule II - Condensed Finan_7

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 2,557,072	$ 1,829,434	$ 1,989,171
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	501,187	460,612	504,302
Loss on disposal of property	16,990
Realized losses (gains) on investments, net	125,549	(249,300)	(75,849)
Deferred income tax (benefit)	65,146	468,718	(189,468)
Deferred compensation	426,674	988,378	994,708
Effects of changes in operating assets and liabilities:
Accrued investment income	(14,796)	(2,242)	(3,405)
Other assets	(231,771)	(197,913)	(138,296)
Other payables and accruals	(537,968)	(162,548)	1,847,987
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(2,940,971)	(4,167,448)	(5,335,774)
Acquisition of property and equipment	(886,745)	(1,312,949)	(549,083)
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)
Dividends paid	(570,330)	(547,443)	(510,413)
DECREASE INCREASE IN CASH	31,951	1,955,242	(435,336)
CASH AND CASH EQUIVALENTS—Beginning of year	13,177,193	11,221,951	11,657,287
CASH AND CASH EQUIVALENTS—End of year	13,209,144	13,177,193	11,221,951
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	82,000	71,000	70,000
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	352,792	11,871	25,443
Parent Company [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	2,557,071	1,829,434	1,989,171
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	130,010	143,057	108,917
Loss on disposal of property	16,990
Realized losses (gains) on investments, net	118,165	(216,128)	(771)
Undistributed income of subsidiaries	(2,207,180)	(2,404,164)	(1,979,910)
Deferred income tax (benefit)	(33,431)	392,735	(310,054)
Deferred compensation	426,674	988,378	994,708
Effects of changes in operating assets and liabilities:
Accrued investment income	1,227	(2,301)	1,654
Intercompany accounts receivable	(111,807)	279,567	(7,478)
Intercompany accounts payable	(204,478)	204,478
Other assets	(296,308)	(192,451)	(143,868)
Other payables and accruals	(288,813)	159,023	495,981
Net cash provided by operating activities	108,120	1,181,628	1,148,351
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of investments	(395,348)	(1,028,229)	(834,738)
Sale and maturities of investments	337,237	982,876	829,806
Acquisition of property and equipment	(73,741)	(380,071)
Investment in subsidiary		(500,000)	(500,000)
Subsidiary dividends		200,000	200,000
Net cash used in investing activities	(131,852)	(725,424)	(304,932)
CASH FLOWS FROM FINANCING ACTIVITIES:
Mortgage loan repayments	(55,200)	(52,800)	(50,400)
Repurchase of redeemable common shares	(120,447)	(182,107)	(275,773)
Repurchase of redeemable preferred shares			(2,805,064)
Redeemable shares issued			2,280,066
Extinguishment cost of redeemable preferred shares			(118,800)
Issuance cost of redeemable shares			(116,833)
Repayment of intercompany loan from subsidiary		150,000
Dividends paid	(570,330)	(547,443)	(510,413)
Net cash used in by financing activities	(745,977)	(632,350)	(1,597,217)
DECREASE INCREASE IN CASH	(769,709)	(176,146)	(753,798)
CASH AND CASH EQUIVALENTS—Beginning of year	2,106,093	2,282,239	3,036,037
CASH AND CASH EQUIVALENTS—End of year	1,336,384	2,106,093	2,282,239
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	42,300	46,600	46,500
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Redeemed common shares (in other payables and accruals)	$ 352,792	$ 11,871	$ 25,443

Schedule II - Condensed Finan_8

Schedule II - Condensed Financial Information of Registrant - Reconciliation of Investment in Subsidiaries (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Total other comprehensive income held by subsidiaries	$ (198,237)	$ 18,512	$ 21,411
Cumulative effect on change in accounting principle
Parent Company [Member]
Investment in Subsidiaries	16,013,535	13,294,165
Undistributed income of subsidiaries	2,207,180	2,404,164	1,979,910
Total other comprehensive income held by subsidiaries	(165,902)	15,103	(40,060)
Cumulative effect on change in accounting principle	52,695
Dividends from subsidiaries		(200,000)	(200,000)
Advances Paid to Subsidiaries		500,000	500,000
Increase in Investment in Subsidiary	623,973	2,719,370
Investment in Subsidiaries	$ 16,637,508	$ 16,013,535	$ 13,294,165

Schedule III - Supplementary _3

Schedule III - Supplementary Insurance Information - Supplementary Insurance Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred policy acquisition cost	[1]	$ 2,434	$ 2,637	$ 3,109
Claims payable	[1]	2,613	3,576	3,744
Unearned premium	[1]	33,149	36,818	46,955
Other policy claims and benefits payable	[1]	3,943	3,850	4,299
Premium revenues		112,314	107,589	105,594
Investment income	[1]	333	265	274
Future policy benefits, losses, claims and expense losses		84,071	81,608	80,500
Amortization of deferred policy acquisition cost	[1]	5,448	4,980	4,780
Other operating expense	[1]	19,532	17,715	17,363
Fully-insured dental	[1]	72,238	66,950	90,488
Fully-insured Dental HMO/Indemnity [Member]
Premium revenues		50,710	51,419	53,393
Future policy benefits, losses, claims and expense losses		37,785	38,522	39,995
Fully Insured Dental PPO [Member]
Premium revenues		28,658	25,936	22,363
Future policy benefits, losses, claims and expense losses		18,844	17,721	15,391
Self-insured Dental [Member]
Premium revenues		31,868	29,427	29,067
Future policy benefits, losses, claims and expense losses		27,442	25,365	25,114
Corporate and Other [Member]
Premium revenues		$ 1,078	$ 807	$ 771
[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, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross earned premium amounts									$ 112,314,000	$ 107,589,000	$ 105,594,000
Assumed (ceded) amounts from other companies
Premiums Earned, Net, Total	$ 27,488,000	$ 28,711,000	$ 27,890,000	$ 28,225,000	$ 26,363,000	$ 27,339,000	$ 26,789,000	$ 27,098,000	112,314,657	107,589,114	105,594,134
Fully-insured Dental HMO/Indemnity [Member]
Gross earned premium amounts									50,710,000	51,419,000	53,393,000
Premiums Earned, Net, Total									50,710,000	51,419,000	53,393,000
Fully Insured Dental PPO [Member]
Gross earned premium amounts									28,658,000	25,936,000	22,363,000
Premiums Earned, Net, Total									28,658,000	25,936,000	22,363,000
Self-insured Dental [Member]
Gross earned premium amounts									31,868,000	29,427,000	29,067,000
Premiums Earned, Net, Total									31,868,000	29,427,000	29,067,000
Corporate and Other [Member]
Gross earned premium amounts									1,078,000	807,000	771,000
Premiums Earned, Net, Total									$ 1,078,000	$ 807,000	$ 771,000

Schedule V - Valuation and Qu_3

Schedule V - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - SEC Schedule, 12-09, Allowance, Credit Loss [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Balance	$ 45,809	$ 41,093	$ 14,716
Charged to costs and expenses	79,105	128,543	99,084
Deductions	20,733	123,827	72,707
Balance	$ 104,181	$ 45,809	$ 41,093