National Research (NRC) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 31, 2014	Oct. 31, 2014
		Common Class A [Member]	Common Class B [Member]
Document Information [Line Items]	'	'	'
Entity Registrant Name	'NATIONAL RESEARCH CORP	'	'
Document Type	'10-Q	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	20,881,810	3,492,468
Amendment Flag	'false	'	'
Entity Central Index Key	'0000070487	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Period End Date	30-Sep-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q3	'	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$39,063	$22,092
Trade accounts receivable, less allowance for doubtful accounts of $192 and $183 in 2014 and 2013, respectively	10,924	11,043
Unbilled revenue	1,130	1,282
Prepaid expenses	1,584	1,310
Income tax receivable	156	357
Deferred income taxes	27	53
Other current assets	318	429
Total current assets	53,202	36,566
Property and equipment, net	11,943	11,898
Intangible assets, net	4,209	4,840
Goodwill	57,475	57,593
Other	234	191
Total assets	127,063	111,088
Current liabilities:	'	'
Current portion of notes payable	2,310	2,256
Accounts payable	541	654
Accrued wages, bonus and profit sharing	4,084	4,319
Accrued expenses	2,798	2,462
Current portion of capital lease obligations	159	114
Income taxes payable	112	92
Deferred revenue	16,983	13,885
Total current liabilities	26,987	23,782
Notes payable, net of current portion	6,328	8,068
Deferred income taxes	6,905	6,939
Deferred revenue	123	243
Other long term liabilities	412	301
Total liabilities	40,755	39,333
Shareholdersb equity:	'	'
Preferred stock, $0.01 par value; authorized 2,000,000 shares, none issued	'	'
Additional paid-in capital	44,127	42,192
Retained earnings	72,099	58,042
Accumulated other comprehensive income (loss)	-231	302
Treasury stock, at cost; 4,563,882 Class A shares, 754,426 Class B shares in 2014 and 4,516,245 Class A shares, 752,707 Class B shares in 2013	-29,716	-28,810
Total shareholdersb equity	86,308	71,755
Total liabilities and shareholdersb equity	127,063	111,088
Common Class A [Member]	'	'
Shareholdersb equity:	'	'
Common Stock	25	25
Common Class B [Member]	'	'
Shareholdersb equity:	'	'
Common Stock	$4	$4

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Allowance for doubtful accounts (in Dollars)	$192	$183
Preferred stock, par value (in Dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Common Class A [Member]	'	'
Common Stock, Par Value (in Dollars per share)	$0.00	$0.00
Common Stock, Shares Authorized	60,000,000	60,000,000
Common Stock, Shares Issued	25,372,186	25,285,029
Common Stock, Shares Outstanding	20,808,304	20,768,784
Treasury stock, Shares	4,563,882	4,516,245
Common Class B [Member]	'	'
Common Stock, Par Value (in Dollars per share)	$0.00	$0.00
Common Stock, Shares Authorized	80,000,000	80,000,000
Common Stock, Shares Issued	4,234,643	4,220,117
Common Stock, Shares Outstanding	3,480,217	3,467,410
Treasury stock, Shares	754,426	752,707

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenue	$23,682	$22,407	$73,713	$69,667
Operating expenses:	'	'	'	'
Direct	9,769	9,452	30,871	29,196
Selling, general and administrative	5,805	6,019	18,154	18,903
Depreciation and amortization	949	907	2,810	2,788
Total operating expenses	16,523	16,378	51,835	50,887
Operating income	7,159	6,029	21,878	18,780
Other income (expense):	'	'	'	'
Interest income	22	14	58	45
Interest expense	-76	-91	-236	-309
Other, net	2	-4	16	28
Total other expense	-52	-81	-162	-236
Income before income taxes	7,107	5,948	21,716	18,544
Provision for income taxes	2,555	2,135	7,659	6,827
Net income	$4,552	$3,813	$14,057	$11,717
Common Class A [Member]	'	'	'	'
Basic Earnings Per Share:	'	'	'	'
Basic earnings per share (in Dollars per share)	$0.11	$0.09	$0.34	$0.28
Diluted Earnings Per Share:	'	'	'	'
Diluted earnings per share (in Dollars per share)	$0.11	$0.09	$0.33	$0.28
Dividends Per Share of Common Stock:	'	'	'	'
Dividends per share (in Dollars per share)	'	'	'	$0.05
Weighted average shares and share equivalents outstanding:	'	'	'	'
Weighted average shares and share equivalents outstanding, basic (in Shares)	20,771	20,672	20,761	20,671
Weighted average shares and share equivalents outstanding, diluted (in Shares)	21,035	21,111	21,078	21,087
Common Class B [Member]	'	'	'	'
Basic Earnings Per Share:	'	'	'	'
Basic earnings per share (in Dollars per share)	$0.66	$0.55	$2.03	$1.70
Diluted Earnings Per Share:	'	'	'	'
Diluted earnings per share (in Dollars per share)	$0.64	$0.54	$1.99	$1.67
Dividends Per Share of Common Stock:	'	'	'	'
Dividends per share (in Dollars per share)	'	'	'	$0.31
Weighted average shares and share equivalents outstanding:	'	'	'	'
Weighted average shares and share equivalents outstanding, basic (in Shares)	3,474	3,445	3,472	3,445
Weighted average shares and share equivalents outstanding, diluted (in Shares)	3,536	3,514	3,538	3,513

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net income	$4,552	$3,813	$14,057	$11,717
Foreign currency translation adjustment	-590	241	-533	-378
Other comprehensive income (loss)	-590	241	-533	-378
Comprehensive Income	$3,962	$4,054	$13,524	$11,339

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income	$14,057	$11,717
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	2,810	2,788
Deferred income taxes	-81	161
Reserve for uncertain tax positions	25	'
Non-cash share-based compensation expense	398	706
Tax benefit from exercise of stock options	73	56
Loss on disposal of property and equipment	1	1
Net changes in assets and liabilities:	'	'
Trade accounts receivable	41	710
Unbilled revenue	144	-1,230
Prepaid expenses and other	-176	-446
Accounts payable	-47	512
Accrued expenses, wages, bonuses and profit sharing	124	-241
Income taxes receivable and payable	227	-173
Deferred revenue	3,020	777
Net cash provided by operating activities	20,616	15,338
Cash flows from investing activities:	'	'
Purchases of property and equipment	-2,100	-1,561
Net cash used in investing activities	-2,100	-1,561
Cash flows from financing activities:	'	'
Payments on notes payable	-1,686	-1,560
Payments on capital lease obligations	-117	-81
Proceeds from exercise of stock options	408	375
Common stock withheld from vested restricted shares for payroll tax withholdings	-308	-55
Excess tax benefit from share-based compensation	531	575
Payment of dividends on common stock	'	-2,142
Net cash used in financing activities	-1,172	-2,888
Effect of exchange rate changes on cash	-373	-241
Increase in cash and cash equivalents	16,971	10,648
Cash and cash equivalents at beginning of period	22,092	8,286
Cash and cash equivalents at end of period	39,063	18,934
Supplemental disclosure of cash paid for:	'	'
Interest, net of capitalized amounts	218	286
Income taxes	7,054	6,071
Supplemental disclosure of non-cash investing and financing activities:	'	'
Assets purchased under capital lease	$248	'

Note_1_Basis_of_Consolidation_

Note 1 - Basis of Consolidation and Presentation	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	'
	1	BASIS OF CONSOLIDATION AND PRESENTATION
	The Company is a leading provider of analytics and insights that facilitate revenue growth, patient, employee and customer retention and patient engagement for healthcare providers, payers and other healthcare organizations in the United States and Canada.
	During the quarter ended September 30, 2014, the Company enlarged its operating segments from two to three to reflect a change in corporate reporting structure to the Company’s, Chief Executive Officer. The Company’s three operating segments are aggregated into one reporting segment because they have similar economic characteristics and meet the other aggregation criteria from the Financial Accounting Standards Board (“FASB”) guidance on segment disclosure.  The three operating segments are National Research Corporation (United States), National Research Corporation Canada and Customer-Connect LLC (“Connect”), each of which offer a portfolio of solutions to address specific market needs around growth, retention, engagement and thought leadership for healthcare organizations.
	The condensed consolidated balance sheet of the Company at December 31, 2013, was derived from the Company’s audited consolidated balance sheet as of that date. All other financial statements contained herein are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) the Company considers necessary for a fair presentation of financial position, results of operations and cash flows in accordance with accounting principles generally accepted in the United States. Certain reclassifications have been made to the 2013 financial statement information to conform to the 2014 financial statement presentation. There was no impact on the previously reported net income and earnings per share information.
	Information and footnote disclosures included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto that are included in the Company’s Form 10-K for the year ended December 31, 2013, filed with the Securities and Exchange Commission (the “SEC”) on March 4, 2014.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	The condensed consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary, National Research Corporation Canada, and the accounts of a variable interest entity, Connect, for which NRC has been deemed the primary beneficiary. All significant intercompany transactions and balances have been eliminated.
	The functional currency of the Company’s foreign subsidiary, National Research Corporation Canada, is the subsidiary’s local currency. The Company translates the assets and liabilities of its foreign subsidiary at the period-end rate of exchange and its foreign subsidiary’s income statement balances at the average rate prevailing during the period. The Company records the resulting translation adjustment in accumulated other comprehensive income, a component of shareholders’ equity. Since the undistributed earnings of the Company’s foreign subsidiary are considered to be indefinitely reinvested, no taxes were provided for on currency translation adjustments arising from converting the investment denominated in a foreign currency to U.S. dollars. Gains and losses related to transactions denominated in a currency other than the subsidiary’s local currency and short-term intercompany accounts are included in other income (expense) in the condensed consolidated statements of income.
	Recapitalization
	In May 2013, the Company consummated a recapitalization (the “May 2013 Recapitalization”) pursuant to which the Company established two classes of common stock (class A common stock and class B common stock), issued a dividend of three shares of class A common stock for each share of the Company’s then existing common stock and reclassified each then existing share of common stock as 0.5 of one share of class B common stock.
	Fair Value Measurements
	The Company’s valuation techniques are based on maximizing observable inputs and minimizing the use of unobservable inputs when measuring fair value. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect the Company’s market assumptions. The inputs are then classified into the following hierarchy: (1) Level 1 Inputs—quoted prices in active markets for identical assets and liabilities; (2) Level 2 Inputs—observable market-based inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities in active markets, quoted prices for similar or identical assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data; and (3) Level 3 Inputs—unobservable inputs.
	The following details the Company’s financial assets and liabilities within the fair value hierarchy at September 30, 2014, and December 31, 2013:
	Fair Values Measured on a Recurring Basis
			Level 1		Level 2		Level 3		Total
			(In thousands)
	As of September 30, 2014
	Money Market Funds		$	9,061	$	--	$	--	$	9,061
	Commercial Paper			28,083		--		--		28,083
	Total		$	37,144	$	--	$	--	$	37,144
	As of December 31, 2013
	Money Market Funds		$	7,266	$	--	$	--	$	7,266
	Commercial Paper			13,976		--		--		13,976
	Total		$	21,242	$	--	$	--	$	21,242
	The Company’s long-term debt is recorded at historical cost. The following are the carrying amounts and estimated fair values, based primarily on estimated current rates available for debt of the same remaining duration and adjusted for nonperformance and credit risk:
			30-Sep-14		31-Dec-13
			(In thousands)
	Total carrying amounts of long-term debt		$	8,638	$	10,324
	Estimated fair value of long-term debt		$	8,542	$	10,156
	The Company estimated the fair value of its long-term, fixed-rate debt using a Level 2 discounted cash flow analysis based on current borrowing rates for debt with similar maturities.
	The Company believes that the carrying amounts of trade accounts receivable, accounts payable and accrued expenses approximate their fair value due to the short maturity of those instruments. All non-financial assets that are not recognized or disclosed at fair value in the financial statements on a recurring basis, which includes goodwill and non-financial long-lived assets, are measured at fair value in certain circumstances (for example, when there is evidence of impairment). As of September 30, 2014, and December 31, 2013, there was no indication of impairment related to the Company’s non-financial assets.

Note_2_Variable_Interest_Entit

Note 2 - Variable Interest Entity	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Variable Interest Entity Disclosure [Text Block]	'
	2	VARIABLE INTEREST ENTITY
	Connect was formed in June 2013 to develop and commercialize the Connect programs. Connect programs provide healthcare organizations the technology to engage patients through real-time identification and management of individual patient needs, preferences, risks, and experiences.  The platform ensures that organizations have access to a longitudinal view of the patient to more effectively manage patient engagement across the continuum of care. NRC has a 49% ownership interest in Connect. NG Customer-Connect, LLC holds 25% interest, and the remaining 26% is held by Illuminate Health, LLC. NRC has agreed to lease certain employees to Connect. In return for a fee, Connect services the Company’s discharge call program clients. NRC has made capital contributions of $2.5 million to Connect. Profits and losses are allocated under the hypothetical liquidation at book value approach.
	NRC is deemed the primary beneficiary of Connect. An entity is considered the primary beneficiary of a variable interest entity if it has both the power to direct the activities of the variable interest entity that most significantly impact the variable interest entity’s economic performance and an obligation to absorb losses or the right to receive benefits that could potentially be significant to the variable interest entity. Connect is thinly capitalized and relies on NRC advances and reimbursements to fund its operations. Together, NRC and NRC associates hold a majority of the voting rights on Connect’s board of directors and has the ability to direct the majority of Connect’s operations.
	NRC has a future obligation to purchase the other equity units in Connect when certain targeted events have been achieved. If, at any time, there is at least $12.5 million of annual recurring contract value, including the NRC contracts being serviced, and the members have approved a financial statement showing a pro forma minimum 35% EBITDA margin for revenue on a going-forward basis, then within 90 days thereafter NRC is required to purchase from the other members, and the other members shall be required to sell to NRC, all of their equity units not owned by NRC. As of September 30, 2014, the price at which NG Customer Connect, LLC and Illuminate Health LLC had the obligation to sell their equity units to NRC was $0.
	The Company’s condensed consolidated financial statements reflect Connect’s net operating losses of $376,000 and $1,096,000 for the three and nine-month periods ended September 30, 2014, respectively, and $391,000 and $471,000, respectively for the three and nine-month periods ended September 30, 2013. Connect’s assets and liabilities were $833,000 and $266,000 as of September 30, 2014, and $649,000 and $186,000 as of December 31, 2013, respectively.

Note_3_Income_Taxes

Note 3 - Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	3	INCOME TAXES
	The Company’s effective tax rate increased slightly to 36.0% for the three-month period ended September 30, 2014 compared to 35.9% in 2013. The effective tax rate for the nine-month period ended September 30, 2014, decreased to 35.3% compared to 36.8% for the same period in 2013. This decrease was primarily due to a decrease in projected state tax rates due to legislative changes, as well as non-deductible fees associated with the May 2013 Recapitalization that were incurred during 2013.
	The unrecognized tax benefit as of September 30, 2014, was $212,000, excluding interest of $6,000 and no penalties. The full unrecognized tax benefits, if recognized, would favorably impact the effective income tax rate. The Company believes it is reasonably possible that the total amount of unrecognized tax benefits will increase slightly during the next 12 months due to state legislative changes. The Company accrues interest and penalties related to uncertain tax position in the statements of income as income tax expense.

Note_4_Notes_Payable

Note 4 - Notes Payable	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	4.     NOTES PAYABLE
	The Company’s term note is payable in 60 monthly installments of $212,468. Borrowings under the term note bears interest at an annual rate of 3.12%. The outstanding balance of the term note at September 30, 2014 was $8.6 million.
	The Company also has a revolving credit note that was renewed in June 2014 to extend the term to June 30, 2015. The maximum aggregate amount available under the revolving credit note is $6.5 million, subject to a borrowing base equal to 75.0% of the Company’s eligible accounts receivable. Borrowings under the revolving credit note bear interest at a variable annual rate, with three rate options at the discretion of management as follows: (1) 2.5% plus the daily reset one-month London Interbank Offered Rate (“LIBOR”) or (2) 2.2% plus the one-, two- or three- month LIBOR rate, or (3) the bank’s one-, two, three, six, or twelve month Money Market Loan Rate. As of September 30, 2014 the revolving credit note did not have a balance. According to the borrowing base requirements, the Company had the capacity to borrow $6.5 million as of September 30, 2014.
	The term note and revolving credit note are secured by certain of the Company’s assets, including the Company’s land, building, trade accounts receivable and intangible assets. The term note and revolving credit note contain various restrictions and covenants applicable to the Company, including requirements that the Company maintain certain financial ratios at prescribed levels and restrictions on the ability of the Company to consolidate or merge, create liens, incur additional indebtedness or dispose of assets. As of September 30, 2014, the Company was in compliance with its financial covenants.

Note_5_ShareBased_Compensation

Note 5 - Share-Based Compensation	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	5.     SHARE-BASED COMPENSATION
	The Company measures and recognizes compensation expense for all share-based payments based on the grant-date fair value of those awards. All of the Company’s existing stock option awards and non-vested stock awards have been determined to be equity-classified awards.
	The Company’s 2001 Equity Incentive Plan provides for the granting of stock options, stock appreciation rights, restricted stock, performance shares and other share-based awards and benefits up to an aggregate of 1,800,000 class A and 300,000 class B shares of the Company’s common stock. Stock options granted may be either nonqualified or incentive stock options. Stock options vest over one to five years following the date of grant and option terms are generally five to ten years following the date of grant.
	The Company’s 2004 Non-Employee Director Stock Plan (the “2004 Director Plan”) is a nonqualified plan that provides for the granting of options with respect to 1,650,000 class A and 275,000 class B shares of the Company’s common stock. The 2004 Director Plan provides for grants of nonqualified stock options to each director of the Company who is not employed by the Company. On the date of each annual meeting of shareholders of the Company, options to purchase 36,000 class A shares and 6,000 class B shares of the Company’s common stock are granted to directors that are re-elected or retained as a director at such meeting. Stock options vest one year following the date of grant and option terms are generally ten years following the date of grant, or three years in the case of termination of the outside director’s service.
	The Company’s 2006 Equity Incentive Plan provides for the granting of stock options, stock appreciation rights, restricted stock, performance shares and other share-based awards and benefits up to an aggregate of 1,800,000 class A and 300,000 class B shares of the Company’s common stock. Stock options granted may be either incentive stock options or nonqualified stock options. Vesting terms vary with each grant and option terms are generally five to ten years following the date of grant.
	The Company granted options to purchase 204,166 shares of the Company’s class A common stock and 32,217 shares of the class B common stock during the nine-month period ended September 30, 2014. The Company granted options to purchase 232,344 shares of class A common stock and 38,718 shares of class B common stock during the nine-month period ended September 30, 2013. Options to purchase shares of common stock were granted with exercise prices equal to the fair value of the common stock on the date of grant. The fair value of the stock options granted was estimated using a Black-Scholes valuation model with the following assumptions:
		2014			2014		2013
		Class A			Class B		Pre-May 2013
							Recapitalization
	Expected dividend yield at date of grant		1.47 to 1.97%			4.03 to 4.87%		2.26 to 3.46%
	Expected stock price volatility		27.52 to 32.03%			30.13 to 32.65%		30.34 to 30.51%
	Risk-free interest rate		1.63 to 2.37%			1.63 to 2.37%		0.55 to 1.07%
	Expected life of options (in years)		5 to 7			5 to 7		4 to 6
	The risk-free interest rate assumptions were based on the U.S. Treasury yield curve in effect at the time of the grant. The expected volatility was based on historical monthly price changes of the Company’s common stock based on the expected life of the options at the date of grant. The expected life of options is the average number of years the Company estimates that options will be outstanding. The Company considers groups of associates that have similar historical exercise behavior separately for valuation purposes.
	The following table summarizes stock option activity under the Company’s 2001 and 2006 Equity Incentive Plans and the 2004 Director Plan for the nine months ended September 30, 2014:
		Number of			Weighted		Weighted			Aggregate
		Options			Average		Average			Intrinsic
					Exercise		Remaining			Value
					Price		Contractual			(In thousands)
							Terms (Years)
	Class A
	Outstanding at December 31, 2013		1,444,845		$	10.21
	Granted		204,166		$	15.41
	Exercised		(110,625	)	$	6.6				$	1,268
	Forfeited		(183,896	)	$	12.4
	Outstanding at September 30, 2014		1,354,490		$	10.99		6.47		$	3,947
	Exercisable at September 30, 2014		817,383		$	10.58		5.7		$	2,660
	Class B
	Outstanding at December 31, 2013		234,802		$	20.76
	Granted		32,217		$	43.24
	Exercised		(18,437	)	$	14.93				$	400
	Forfeited		(30,117	)	$	23.82
	Outstanding at September 30, 2014		218,465		$	24.14		6.5		$	3,035
	Exercisable at September 30, 2014		130,229		$	21.44		5.75		$	2,039
	The following table summarizes information regarding non-vested stock granted to associates under the 2006 Equity Incentive Plan for the nine months ended September 30, 2014:
		Class A			Class A		Class B Shares			Class B
		Shares			Weighted		Outstanding			Weighted
		Outstanding			Average					Average
					Grant Date					Grant Date
					Fair Value					Fair Value
					Per Share					Per Share
	Outstanding at December 31, 2013		60,609		$	5.77		10,101		$	34.65
	Granted		--			--		--			--
	Vested		--			--		--			--
	Forfeited		(23,468	)	$	6.39		(3,911	)	$	38.35
	Outstanding at September 30, 2014		37,141		$	5.39		6,190		$	32.31
	As of September 30, 2014, the total unrecognized compensation cost related to non-vested stock awards was approximately $100,000 and is expected to be recognized over a weighted average period of 1.25 years.

Note_6_Goodwill_and_Other_Inta

Note 6 - Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	6.     GOODWILL AND OTHER INTANGIBLE ASSETS
	The following represents a summary of changes in the Company’s carrying amount of goodwill for the nine months ended September 30, 2014:
		(In thousands)
	Balance as of December 31, 2013	$	57,593
	Foreign currency translation		(118	)
	Balance as of September 30, 2014	$	57,475
	Intangible assets consisted of the following:
		30-Sep-14			31-Dec-13
		(In thousands)
	Non-amortizing other intangible assets:
	Trade name	$	1,191		$	1,191
	Amortizing other intangible assets:
	Customer related intangibles		10,486			10,499
	Non-compete agreements		430			430
	Trade name		1,902			1,902
	Total other intangible assets		14,009			14,022
	Accumulated amortization		(9,800	)		(9,182	)
	Other intangible assets, net	$	4,209		$	4,840

Note_7_Property_and_Equipment

Note 7 - Property and Equipment	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	7.     PROPERTY AND EQUIPMENT
		30-Sep-14			31-Dec-13
		(In thousands)
	Property and equipment	$	34,516		$	32,331
	Accumulated depreciation		(22,573	)		(20,433	)
	Property and equipment, net	$	11,943		$	11,898

Note_8_Earnings_Per_Share

Note 8 - Earnings Per Share	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	8.      EARNINGS PER SHARE
	Net income per share of class A common stock and class B common stock is computed using the two-class method. Basic net income per share is computed by allocating undistributed earnings to common shares and using the weighted-average number of common shares outstanding during the period.
	Diluted net income per share is computed using the weighted-average number of common shares and, if dilutive, the potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of stock options and vesting of restricted stock. The dilutive effect of outstanding stock options is reflected in diluted earnings per share by application of the treasury stock method.
	The liquidation rights and the rights upon the consummation of an extraordinary transaction are the same for the holders of class A common stock and class B common stock. Other than share distributions and liquidation rights, the amount of any dividend or other distribution payable on each share of class A common stock will be equal to one-sixth (1/6th) of the amount of any such dividend or other distribution payable on each share of class B common stock. As a result, the undistributed earnings for each year are allocated based on the contractual participation rights of the class A and class B common stock as if the earnings for the year had been distributed.
	The Company excluded 564,614 and 144,000 shares of class A common stock options for the three-month periods ended September 30, 2014 and 2013, respectively, and 31,564 shares of class B common stock options for the three-month period ended September 30, 2014, from the diluted net income per share computation because the exercise or grant price exceeded the fair market value of the common stock on such date.
		For the Three Months				For the Three Months
		Ended September 30, 2014				Ended September 30, 2013
		Class A		Class B		Class A		Class B
		Common		Common		Common		Common
		Stock		Stock		Stock		Stock
		(In thousands, except per share data)
	Numerator for net income per share - basic:
	Allocation of distributed earnings	$	--	$	--	$	--	$	--
	Allocation of undistributed earnings		2,272		2,280		1,906		1,906
	Net income attributable to common shareholders	$	2,272	$	2,280	$	1,906	$	1,906
	Denominator for net income per share - basic:
	Weighted average common shares outstanding - basic		20,771		3,474		20,672		3,445
	Net income per share - basic	$	0.11	$	0.66	$	0.09	$	0.55
	Numerator for net income per share - diluted:
	Net income attributable to common shareholders for basic computation	$	2,272	$	2,280	$	1,906	$	1,906
	Denominator for net income per share - diluted:
	Weighted average common shares outstanding - basic		20,771		3,474		20,672		3,445
	Weighted average effect of dilutive securities:
	Stock options		238		58		404		63
	Restricted stock		26		4		35		6
	Weighted average common shares outstanding - diluted		21,035		3,536		21,111		3,514
	Net income per share - diluted	$	0.11	$	0.64	$	0.09	$	0.54
	The Company excluded 329,397 and 133,114 shares of class A common stock options for the nine-month periods ended September 30, 2014 and 2013, respectively, and 17,772 and 8,566 shares of class B common stock options for the nine-month period ended September 30, 2014 and 2013, respectively, from the diluted net income per share computation because the exercise or grant price exceeded the fair market value of the common stock on such date.
		For the Nine Months				For the Nine Months
		Ended September 30, 2014				Ended September 30, 2013
		Class A		Class B		Class A		Class B
		Common		Common		Common		Common
		Stock		Stock		Stock		Stock
		(In thousands, except per share data)
	Numerator for net income per share - basic:
	Allocation of distributed earnings	$	--	$	--	$	1,071	$	1,071
	Allocation of undistributed earnings		7,016		7,041		4,787		4,787
	Net income attributable to common shareholders	$	7,016	$	7,041	$	5,858	$	5,858
	Denominator for net income per share - basic:
	Weighted average common shares outstanding - basic		20,761		3,472		20,671		3,445
	Net income per share - basic	$	0.34	$	2.03	$	0.28	$	1.7
	Numerator for net income per share - diluted:
	Net income attributable to common shareholders for basic computation	$	7,016	$	7,041	$	5,858	$	5,858
	Denominator for net income per share - diluted:
	Weighted average common shares outstanding - basic		20,761		3,472		20,671		3,445
	Weighted average effect of dilutive securities:
	Stock options		288		61		381		62
	Restricted stock		29		5		35		6
	Weighted average common shares outstanding - diluted		21,078		3,538		21,087		3,513
	Net income per share - diluted	$	0.33	$	1.99	$	0.28	$	1.67

Note_9_Related_Party_Transacti

Note 9 - Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	9.     RELATED PARTY TRANSACTIONS
	A board member of the Company serves as an officer of Ameritas Life Insurance Corp. (“Ameritas”). In connection with the Company’s regular assessment of its insurance-based associate benefits, which is conducted by an independent insurance broker and the costs associated therewith, the Company purchases dental and vision insurance for certain of its associates from Ameritas. The total value of these purchases was $51,000 and $53,000 for the three-month periods ended September 30, 2014 and 2013, respectively, and $155,000 and $160,000 for the nine-month periods ended September 30, 2014 and 2013, respectively.
	Michael Hays, our Chief Executive Officer, is a director and owner of 14% of the equity interests of Nebraska Global Investment Company LLC. The Company purchased certain technology consulting and software development services from Nebraska Global Investment Company LLC. There were no purchases for the three-month periods ended September 30, 2014 and 2013, respectively, and there were no purchases for the nine-month period ended September 30, 2014 and $57,000 in purchases for the same period of 2013.

Note_10_New_Accounting_Pronouc

Note 10 - New Accounting Pronoucement	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	'
	10.     NEW ACCOUNTING PRONOUNCEMENT
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The updated accounting guidance is effective for annual and interim reporting periods in fiscal years beginning after December 15, 2016. Early adoption is not permitted. An entity may choose to adopt this ASU either retrospectively or through a cumulative effect adjustment as of the start of the first period for which it applies the standard. The Company is currently in the process of evaluating the impact that this new guidance will have on our consolidated financial statements and our method of adoption.

Note_11_Subsequent_Events

Note 11 - Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	11. SUBSEQUENT EVENTS
	In October 2014, NRC made investments in two strategic technologies to advance the Company’s commitment to empowering consumer-centric healthcare across the continuum. The first, a $2.2 million purchase of a healthcare technology platform, creates a Center of Excellence in Atlanta, Georgia responsible for developing innovative solutions to enhance consumer decision making in the selection of healthcare providers. The second is an $800,000 seed investment, including an option to purchase the target for $4.1 million, with a partner company that has developed a talent-matching solution to accelerate the formation of high-performing teams. The investments were funded with cash on hand. Both solutions will be launched to market in 2015. The Company has not yet completed its purchase price allocation relative to the healthcare technology platform business combination.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	The Company is a leading provider of analytics and insights that facilitate revenue growth, patient, employee and customer retention and patient engagement for healthcare providers, payers and other healthcare organizations in the United States and Canada.
	During the quarter ended September 30, 2014, the Company enlarged its operating segments from two to three to reflect a change in corporate reporting structure to the Company’s, Chief Executive Officer. The Company’s three operating segments are aggregated into one reporting segment because they have similar economic characteristics and meet the other aggregation criteria from the Financial Accounting Standards Board (“FASB”) guidance on segment disclosure.  The three operating segments are National Research Corporation (United States), National Research Corporation Canada and Customer-Connect LLC (“Connect”), each of which offer a portfolio of solutions to address specific market needs around growth, retention, engagement and thought leadership for healthcare organizations.
	The condensed consolidated balance sheet of the Company at December 31, 2013, was derived from the Company’s audited consolidated balance sheet as of that date. All other financial statements contained herein are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) the Company considers necessary for a fair presentation of financial position, results of operations and cash flows in accordance with accounting principles generally accepted in the United States. Certain reclassifications have been made to the 2013 financial statement information to conform to the 2014 financial statement presentation. There was no impact on the previously reported net income and earnings per share information.
	Information and footnote disclosures included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto that are included in the Company’s Form 10-K for the year ended December 31, 2013, filed with the Securities and Exchange Commission (the “SEC”) on March 4, 2014.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	The condensed consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary, National Research Corporation Canada, and the accounts of a variable interest entity, Connect, for which NRC has been deemed the primary beneficiary. All significant intercompany transactions and balances have been eliminated.
	The functional currency of the Company’s foreign subsidiary, National Research Corporation Canada, is the subsidiary’s local currency. The Company translates the assets and liabilities of its foreign subsidiary at the period-end rate of exchange and its foreign subsidiary’s income statement balances at the average rate prevailing during the period. The Company records the resulting translation adjustment in accumulated other comprehensive income, a component of shareholders’ equity. Since the undistributed earnings of the Company’s foreign subsidiary are considered to be indefinitely reinvested, no taxes were provided for on currency translation adjustments arising from converting the investment denominated in a foreign currency to U.S. dollars. Gains and losses related to transactions denominated in a currency other than the subsidiary’s local currency and short-term intercompany accounts are included in other income (expense) in the condensed consolidated statements of income.
Recapitalization [Policy Text Block]	'
	In May 2013, the Company consummated a recapitalization (the “May 2013 Recapitalization”) pursuant to which the Company established two classes of common stock (class A common stock and class B common stock), issued a dividend of three shares of class A common stock for each share of the Company’s then existing common stock and reclassified each then existing share of common stock as 0.5 of one share of class B common stock.

Note_1_Basis_of_Consolidation_1

Note 1 - Basis of Consolidation and Presentation (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		Level 1		Level 2		Level 3		Total
		(In thousands)
	As of September 30, 2014
	Money Market Funds	$	9,061	$	--	$	--	$	9,061
	Commercial Paper		28,083		--		--		28,083
	Total	$	37,144	$	--	$	--	$	37,144
	As of December 31, 2013
	Money Market Funds	$	7,266	$	--	$	--	$	7,266
	Commercial Paper		13,976		--		--		13,976
	Total	$	21,242	$	--	$	--	$	21,242
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	'
		30-Sep-14		31-Dec-13
		(In thousands)
	Total carrying amounts of long-term debt	$	8,638	$	10,324
	Estimated fair value of long-term debt	$	8,542	$	10,156

Note_5_ShareBased_Compensation1

Note 5 - Share-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
		2014			2014		2013
		Class A			Class B		Pre-May 2013
							Recapitalization
	Expected dividend yield at date of grant		1.47 to 1.97%			4.03 to 4.87%		2.26 to 3.46%
	Expected stock price volatility		27.52 to 32.03%			30.13 to 32.65%		30.34 to 30.51%
	Risk-free interest rate		1.63 to 2.37%			1.63 to 2.37%		0.55 to 1.07%
	Expected life of options (in years)		5 to 7			5 to 7		4 to 6
Schedule of Share-based Compensation, Activity [Table Text Block]	'
		Number of			Weighted		Weighted			Aggregate
		Options			Average		Average			Intrinsic
					Exercise		Remaining			Value
					Price		Contractual			(In thousands)
							Terms (Years)
	Class A
	Outstanding at December 31, 2013		1,444,845		$	10.21
	Granted		204,166		$	15.41
	Exercised		(110,625	)	$	6.6				$	1,268
	Forfeited		(183,896	)	$	12.4
	Outstanding at September 30, 2014		1,354,490		$	10.99		6.47		$	3,947
	Exercisable at September 30, 2014		817,383		$	10.58		5.7		$	2,660
	Class B
	Outstanding at December 31, 2013		234,802		$	20.76
	Granted		32,217		$	43.24
	Exercised		(18,437	)	$	14.93				$	400
	Forfeited		(30,117	)	$	23.82
	Outstanding at September 30, 2014		218,465		$	24.14		6.5		$	3,035
	Exercisable at September 30, 2014		130,229		$	21.44		5.75		$	2,039
Schedule of Nonvested Share Activity [Table Text Block]	'
		Class A			Class A		Class B Shares			Class B
		Shares			Weighted		Outstanding			Weighted
		Outstanding			Average					Average
					Grant Date					Grant Date
					Fair Value					Fair Value
					Per Share					Per Share
	Outstanding at December 31, 2013		60,609		$	5.77		10,101		$	34.65
	Granted		--			--		--			--
	Vested		--			--		--			--
	Forfeited		(23,468	)	$	6.39		(3,911	)	$	38.35
	Outstanding at September 30, 2014		37,141		$	5.39		6,190		$	32.31

Note_6_Goodwill_and_Other_Inta1

Note 6 - Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Goodwill [Table Text Block]	'
		(In thousands)
	Balance as of December 31, 2013	$	57,593
	Foreign currency translation		(118	)
	Balance as of September 30, 2014	$	57,475
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
		30-Sep-14			31-Dec-13
		(In thousands)
	Non-amortizing other intangible assets:
	Trade name	$	1,191		$	1,191
	Amortizing other intangible assets:
	Customer related intangibles		10,486			10,499
	Non-compete agreements		430			430
	Trade name		1,902			1,902
	Total other intangible assets		14,009			14,022
	Accumulated amortization		(9,800	)		(9,182	)
	Other intangible assets, net	$	4,209		$	4,840

Note_7_Property_and_Equipment_

Note 7 - Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
		30-Sep-14			31-Dec-13
		(In thousands)
	Property and equipment	$	34,516		$	32,331
	Accumulated depreciation		(22,573	)		(20,433	)
	Property and equipment, net	$	11,943		$	11,898

Note_8_Earnings_Per_Share_Tabl

Note 8 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		For the Three Months				For the Three Months
		Ended September 30, 2014				Ended September 30, 2013
		Class A		Class B		Class A		Class B
		Common		Common		Common		Common
		Stock		Stock		Stock		Stock
		(In thousands, except per share data)
	Numerator for net income per share - basic:
	Allocation of distributed earnings	$	--	$	--	$	--	$	--
	Allocation of undistributed earnings		2,272		2,280		1,906		1,906
	Net income attributable to common shareholders	$	2,272	$	2,280	$	1,906	$	1,906
	Denominator for net income per share - basic:
	Weighted average common shares outstanding - basic		20,771		3,474		20,672		3,445
	Net income per share - basic	$	0.11	$	0.66	$	0.09	$	0.55
	Numerator for net income per share - diluted:
	Net income attributable to common shareholders for basic computation	$	2,272	$	2,280	$	1,906	$	1,906
	Denominator for net income per share - diluted:
	Weighted average common shares outstanding - basic		20,771		3,474		20,672		3,445
	Weighted average effect of dilutive securities:
	Stock options		238		58		404		63
	Restricted stock		26		4		35		6
	Weighted average common shares outstanding - diluted		21,035		3,536		21,111		3,514
	Net income per share - diluted	$	0.11	$	0.64	$	0.09	$	0.54
		For the Nine Months				For the Nine Months
		Ended September 30, 2014				Ended September 30, 2013
		Class A		Class B		Class A		Class B
		Common		Common		Common		Common
		Stock		Stock		Stock		Stock
		(In thousands, except per share data)
	Numerator for net income per share - basic:
	Allocation of distributed earnings	$	--	$	--	$	1,071	$	1,071
	Allocation of undistributed earnings		7,016		7,041		4,787		4,787
	Net income attributable to common shareholders	$	7,016	$	7,041	$	5,858	$	5,858
	Denominator for net income per share - basic:
	Weighted average common shares outstanding - basic		20,761		3,472		20,671		3,445
	Net income per share - basic	$	0.34	$	2.03	$	0.28	$	1.7
	Numerator for net income per share - diluted:
	Net income attributable to common shareholders for basic computation	$	7,016	$	7,041	$	5,858	$	5,858
	Denominator for net income per share - diluted:
	Weighted average common shares outstanding - basic		20,761		3,472		20,671		3,445
	Weighted average effect of dilutive securities:
	Stock options		288		61		381		62
	Restricted stock		29		5		35		6
	Weighted average common shares outstanding - diluted		21,078		3,538		21,087		3,513
	Net income per share - diluted	$	0.33	$	1.99	$	0.28	$	1.67

Note_1_Basis_of_Consolidation_2

Note 1 - Basis of Consolidation and Presentation (Details) (USD $)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended	1 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	31-May-13	31-May-13
					Common Class A [Member]	Common Class B [Member]
Note 1 - Basis of Consolidation and Presentation (Details) [Line Items]	'	'	'	'	'	'
Number of Operating Segments	3	2	'	'	'	'
Number of Reportable Segments	'	'	1	'	'	'
Prior Period Reclassification Adjustment (in Dollars)	'	'	$0	'	'	'
Stock Issued During Period, Shares, Stock Splits (in Shares)	'	'	'	'	3	'
Stockholders' Equity Note, Stock Split, Conversion Ratio	'	'	'	'	'	0.5
Asset Impairment Charges (in Dollars)	'	'	$0	$0	'	'

Note_1_Basis_of_Consolidation_3

Note 1 - Basis of Consolidation and Presentation (Details) - Fair Value of Financial Assets and Liabilities (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Note 1 - Basis of Consolidation and Presentation (Details) - Fair Value of Financial Assets and Liabilities [Line Items]	'	'
Financial assets and liabilities	$37,144	$21,242
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]	'	'
Note 1 - Basis of Consolidation and Presentation (Details) - Fair Value of Financial Assets and Liabilities [Line Items]	'	'
Financial assets and liabilities	9,061	7,266
Fair Value, Inputs, Level 1 [Member] | Commercial Paper [Member]	'	'
Note 1 - Basis of Consolidation and Presentation (Details) - Fair Value of Financial Assets and Liabilities [Line Items]	'	'
Financial assets and liabilities	28,083	13,976
Fair Value, Inputs, Level 1 [Member]	'	'
Note 1 - Basis of Consolidation and Presentation (Details) - Fair Value of Financial Assets and Liabilities [Line Items]	'	'
Financial assets and liabilities	37,144	21,242
Money Market Funds [Member]	'	'
Note 1 - Basis of Consolidation and Presentation (Details) - Fair Value of Financial Assets and Liabilities [Line Items]	'	'
Financial assets and liabilities	9,061	7,266
Commercial Paper [Member]	'	'
Note 1 - Basis of Consolidation and Presentation (Details) - Fair Value of Financial Assets and Liabilities [Line Items]	'	'
Financial assets and liabilities	$28,083	$13,976

Note_1_Basis_of_Consolidation_4

Note 1 - Basis of Consolidation and Presentation (Details) - Long-term Debt (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Long-term Debt, Unclassified [Abstract]	'	'
Total carrying amounts of long-term debt	$8,638	$10,324
Estimated fair value of long-term debt	$8,542	$10,156

Note_2_Variable_Interest_Entit1

Note 2 - Variable Interest Entity (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Note 2 - Variable Interest Entity (Details) [Line Items]	'	'	'	'	'
Annual Recurring Contract Value	'	'	$12,500,000	'	'
Proforma Minimum EBITDA Margin	'	'	35.00%	'	'
Variable Interest Entity Noncontrolling Interest Put Option	0	'	0	'	'
Variable Interest Entity Profit or Loss	-376,000	-391,000	-1,096,000	-471,000	'
Variable Interest Entity, Consolidated, Carrying Amount, Assets	833,000	'	833,000	'	649,000
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	266,000	'	266,000	'	186,000
NRC [Member] | Additional Capital Contributions [Member]	'	'	'	'	'
Note 2 - Variable Interest Entity (Details) [Line Items]	'	'	'	'	'
Variable Interest Entity, Financial or Other Support, Amount	'	'	$2,500,000	'	'
NRC [Member]	'	'	'	'	'
Note 2 - Variable Interest Entity (Details) [Line Items]	'	'	'	'	'
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	'	'	49.00%	'	'
NG Customer-Connect, LLC [Member]	'	'	'	'	'
Note 2 - Variable Interest Entity (Details) [Line Items]	'	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	25.00%	'	25.00%	'	'
Illuminate Health, LLC [Member]	'	'	'	'	'
Note 2 - Variable Interest Entity (Details) [Line Items]	'	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	26.00%	'	26.00%	'	'

Note_3_Income_Taxes_Details

Note 3 - Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Effective Income Tax Rate Reconciliation, Percent	36.00%	35.90%	35.30%	36.80%
Unrecognized Tax Benefits (in Dollars)	$212,000	'	$212,000	'
Unrecognized Tax Benefits, Interest on Income Taxes Accrued (in Dollars)	6,000	'	6,000	'
Income Tax Examination, Penalties Accrued (in Dollars)	$0	'	$0	'

Note_4_Notes_Payable_Details

Note 4 - Notes Payable (Details) (USD $)	9 Months Ended	6 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Sep. 30, 2014	Jun. 30, 2014
	Loans Payable [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]
		One Month LIBOR [Member]	One, Two, Three, Six, or Twelve Month LIBOR [Member]
Note 4 - Notes Payable (Details) [Line Items]	'	'	'	'	'
Number of Monthly Installments	60	'	'	'	'
Debt Instrument, Periodic Payment	$212,468	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	3.12%	'	'	'	'
Notes Payable	8,600,000	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	'	6,500,000
Borrowing Capacity, Percentage of Accounts Receivable	'	'	'	'	75.00%
Debt Instrument, Basis Spread on Variable Rate	'	2.50%	2.20%	'	'
Long-term Line of Credit	'	'	'	0	'
Line of Credit Facility, Remaining Borrowing Capacity	'	'	'	$6,500,000	'

Note_5_ShareBased_Compensation2

Note 5 - Share-Based Compensation (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Common Class A [Member] | The 2001 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,800,000	'
Common Class A [Member] | 2004 Director Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Goods and Nonemployee Services Transaction, Shares Approved for Issuance	1,650,000	'
Common Stock Options Granted To Directors	36,000	'
Common Class A [Member] | The 2006 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,800,000	'
Common Class A [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	204,166	232,344
Common Class B [Member] | The 2001 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	300,000	'
Common Class B [Member] | 2004 Director Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Goods and Nonemployee Services Transaction, Shares Approved for Issuance	275,000	'
Common Stock Options Granted To Directors	6,000	'
Common Class B [Member] | The 2006 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	300,000	'
Common Class B [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	32,217	38,718
Normal Term [Member] | 2004 Director Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Goods and Nonemployee Services Transaction Option Terms	'10 years	'
Termination of Service [Member] | 2004 Director Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Goods and Nonemployee Services Transaction Option Terms	'3 years	'
Employee Stock Option [Member] | Minimum [Member] | The 2001 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'1 year	'
Employee Stock Option [Member] | Maximum [Member] | The 2001 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'5 years	'
Nonvested [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)	100,000	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	'1 year 3 months	'
Minimum [Member] | The 2001 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement By Share-based Payment Award Option Term	'5 years	'
Minimum [Member] | The 2006 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement By Share-based Payment Award Option Term	'5 years	'
Maximum [Member] | The 2001 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement By Share-based Payment Award Option Term	'10 years	'
Maximum [Member] | The 2006 Equity Incentive Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement By Share-based Payment Award Option Term	'10 years	'
2004 Director Plan [Member]	'	'
Note 5 - Share-Based Compensation (Details) [Line Items]	'	'
Share-based Goods and Nonemployee Services Transaction Vesting Period	'1 year	'

Note_5_ShareBased_Compensation3

Note 5 - Share-Based Compensation (Details) - Stock Options Valuation Assumptions	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013
	Common Class A [Member]	Common Class A [Member]	Common Class B [Member]	Common Class B [Member]	Minimum [Member]	Maximum [Member]
	Minimum [Member]	Maximum [Member]	Minimum [Member]	Maximum [Member]
Note 5 - Share-Based Compensation (Details) - Stock Options Valuation Assumptions [Line Items]	'	'	'	'	'	'
Expected dividend yield at date of grant	1.47%	1.97%	4.03%	4.87%	2.26%	3.46%
Expected stock price volatility	27.52%	32.03%	30.13%	32.65%	30.34%	30.51%
Risk-free interest rate	1.63%	2.37%	1.63%	2.37%	0.55%	1.07%
Expected life of options (in years)	'5 years	'7 years	'5 years	'7 years	'4 years	'6 years

Note_5_ShareBased_Compensation4

Note 5 - Share-Based Compensation (Details) - Stock Option Activity (USD $)	9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Common Class A [Member]	'	'	'
Note 5 - Share-Based Compensation (Details) - Stock Option Activity [Line Items]	'	'	'
Number of options	1,354,490	'	1,444,845
Weighted average exercise price	$10.99	'	$10.21
Weighted average remaining contractual terms (years)	'6 years 171 days	'	'
Aggregate intrinsic value (in thousands)	$3,947	'	'
Number of options	817,383	'	'
Weighted average exercise price	$10.58	'	'
Weighted average remaining contractual terms (years)	'5 years 255 days	'	'
Aggregate intrinsic value (in thousands)	2,660	'	'
Number of options	204,166	232,344	'
Weighted average exercise price	$15.41	'	'
Number of options	-110,625	'	'
Weighted average exercise price	$6.60	'	'
Aggregate intrinsic value (in thousands)	1,268	'	'
Number of options	-183,896	'	'
Weighted average exercise price	$12.40	'	'
Common Class B [Member]	'	'	'
Note 5 - Share-Based Compensation (Details) - Stock Option Activity [Line Items]	'	'	'
Number of options	218,465	'	234,802
Weighted average exercise price	$24.14	'	$20.76
Weighted average remaining contractual terms (years)	'6 years 6 months	'	'
Aggregate intrinsic value (in thousands)	3,035	'	'
Number of options	130,229	'	'
Weighted average exercise price	$21.44	'	'
Weighted average remaining contractual terms (years)	'5 years 9 months	'	'
Aggregate intrinsic value (in thousands)	2,039	'	'
Number of options	32,217	38,718	'
Weighted average exercise price	$43.24	'	'
Number of options	-18,437	'	'
Weighted average exercise price	$14.93	'	'
Aggregate intrinsic value (in thousands)	$400	'	'
Number of options	-30,117	'	'
Weighted average exercise price	$23.82	'	'

Note_5_ShareBased_Compensation5

Note 5 - Share-Based Compensation (Details) - Non-vested stock (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Common Class A [Member]	'	'
Note 5 - Share-Based Compensation (Details) - Non-vested stock [Line Items]	'	'
Shares Outstanding, Balance	37,141	60,609
Weighted Average Grant Date Fair Value Per Share	$5.39	$5.77
Forfeited	-23,468	'
Forfeited	$6.39	'
Common Class B [Member]	'	'
Note 5 - Share-Based Compensation (Details) - Non-vested stock [Line Items]	'	'
Shares Outstanding, Balance	6,190	10,101
Weighted Average Grant Date Fair Value Per Share	$32.31	$34.65
Forfeited	-3,911	'
Forfeited	$38.35	'

Note_6_Goodwill_and_Other_Inta2

Note 6 - Goodwill and Other Intangible Assets (Details) - Summary of Changes in the Carrying Amount of Goodwill (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Summary of Changes in the Carrying Amount of Goodwill [Abstract]	'	'
Balance	$57,475	$57,593
Foreign currency translation	($118)	'

Note_6_Goodwill_and_Other_Inta3

Note 6 - Goodwill and Other Intangible Assets (Details) - Intangible Assets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Non-amortizing other intangible assets:	'	'
Trade name	$1,191	$1,191
Amortizing other intangible assets:	'	'
Customer related intangibles	10,486	10,499
Non-compete agreements	430	430
Trade name	1,902	1,902
Total other intangible assets	14,009	14,022
Accumulated amortization	-9,800	-9,182
Other intangible assets, net	$4,209	$4,840

Note_7_Property_and_Equipment_1

Note 7 - Property and Equipment (Details) - Summary of Property and Equipment (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Summary of Property and Equipment [Abstract]	'	'
Property and equipment	$34,516	$32,331
Accumulated depreciation	-22,573	-20,433
Property and equipment, net	$11,943	$11,898

Note_8_Earnings_Per_Share_Deta

Note 8 - Earnings Per Share (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Note 8 - Earnings Per Share (Details) [Line Items]	'	'	'	'
Common Stock to Dividend or Distribution Payable	'	'	'1/6	'
Common Class A [Member]	'	'	'	'
Note 8 - Earnings Per Share (Details) [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	564,614	144,000	329,397	133,114
Common Class B [Member]	'	'	'	'
Note 8 - Earnings Per Share (Details) [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	31,564	'	17,772	8,566

Note_8_Earnings_Per_Share_Deta1

Note 8 - Earnings Per Share (Details) - Calculation of Earnings Per Share (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Common Class A [Member] | Employee Stock Option [Member]	'	'	'	'
Weighted average effect of dilutive securities:	'	'	'	'
Share based payment	238	404	288	381
Common Class A [Member] | Restricted Stock [Member]	'	'	'	'
Weighted average effect of dilutive securities:	'	'	'	'
Share based payment	26	35	29	35
Common Class A [Member]	'	'	'	'
Numerator for net income per share - basic:	'	'	'	'
Allocation of distributed earnings (in Dollars)	'	'	'	1,071
Allocation of undistributed earnings (in Dollars)	2,272	1,906	7,016	4,787
Net income attributable to common shareholders (in Dollars)	2,272	1,906	7,016	5,858
Denominator for net income per share - basic:	'	'	'	'
Weighted average common shares outstanding - basic	20,771	20,672	20,761	20,671
Net income per share - basic (in Dollars per share)	0.11	0.09	0.34	0.28
Numerator for net income per share - diluted:	'	'	'	'
Net income attributable to common shareholders for basic computation (in Dollars)	2,272	1,906	7,016	5,858
Weighted average common shares outstanding - basic	20,771	20,672	20,761	20,671
Weighted average effect of dilutive securities:	'	'	'	'
Weighted average common shares outstanding - diluted	21,035	21,111	21,078	21,087
Net income per share - diluted (in Dollars per share)	0.11	0.09	0.33	0.28
Common Class B [Member] | Employee Stock Option [Member]	'	'	'	'
Weighted average effect of dilutive securities:	'	'	'	'
Share based payment	58	63	61	62
Common Class B [Member] | Restricted Stock [Member]	'	'	'	'
Weighted average effect of dilutive securities:	'	'	'	'
Share based payment	4	6	5	6
Common Class B [Member]	'	'	'	'
Numerator for net income per share - basic:	'	'	'	'
Allocation of distributed earnings (in Dollars)	'	'	'	1,071
Allocation of undistributed earnings (in Dollars)	2,280	1,906	7,041	4,787
Net income attributable to common shareholders (in Dollars)	2,280	1,906	7,041	5,858
Denominator for net income per share - basic:	'	'	'	'
Weighted average common shares outstanding - basic	3,474	3,445	3,472	3,445
Net income per share - basic (in Dollars per share)	0.66	0.55	2.03	1.7
Numerator for net income per share - diluted:	'	'	'	'
Net income attributable to common shareholders for basic computation (in Dollars)	2,280	1,906	7,041	5,858
Weighted average common shares outstanding - basic	3,474	3,445	3,472	3,445
Weighted average effect of dilutive securities:	'	'	'	'
Weighted average common shares outstanding - diluted	3,536	3,514	3,538	3,513
Net income per share - diluted (in Dollars per share)	0.64	0.54	1.99	1.67

Note_9_Related_Party_Transacti1

Note 9 - Related Party Transactions (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Ameritas Life Insurance Corp [Member]	'	'	'	'
Note 9 - Related Party Transactions (Details) [Line Items]	'	'	'	'
Related Party Transaction, Amounts of Transaction	$51,000	$53,000	$155,000	$160,000
Nebraska Global Investment Company LLC [Member]	'	'	'	'
Note 9 - Related Party Transactions (Details) [Line Items]	'	'	'	'
Related Party Transaction, Amounts of Transaction	$0	$0	$0	$57,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	14.00%	'	14.00%	'

Note_11_Subsequent_Events_Deta

Note 11 - Subsequent Events (Details) (Subsequent Event [Member], USD $)	1 Months Ended
	Oct. 31, 2014
Healthcare Technology Platform [Member]	'
Note 11 - Subsequent Events (Details) [Line Items]	'
Payments to Acquire Businesses, Gross	$2,200,000
Strengths Research, LLC [Member]	'
Note 11 - Subsequent Events (Details) [Line Items]	'
Payments for Option to Acquire Business	800,000
Business Acquisition Option to Purchase Potential Cash Payment	$4,100,000