National Research (NRC) 10-Q 5 Aug 16 2016 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Jul. 29, 2016
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		3,541,433
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		20,900,082
Entity Registrant Name	National Research Corporation
Entity Central Index Key	70,487
Trading Symbol	nrci
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Common Class A [Member]
Shareholders’ equity:
Common stock, value	$ 26,000	$ 26,000
Common Class B [Member]
Shareholders’ equity:
Common stock, value	4,000	4,000
Cash and cash equivalents	27,192,000	42,145,000
Trade accounts receivable, less allowance for doubtful accounts of $193 and $173 in 2016 and 2015, respectively	11,075,000	9,808,000
Unbilled revenue	1,835,000	1,435,000
Prepaid expenses	1,785,000	1,482,000
Income tax receivable	728,000	157,000
Other current assets	126,000	34,000
Total current assets	42,741,000	55,061,000
Property and equipment, net	11,843,000	11,125,000
Intangible assets, net	3,418,000	3,778,000
Goodwill	57,946,000	57,792,000
Other	551,000	293,000
Total assets	116,499,000	128,049,000
Current portion of notes payable	2,441,000	2,402,000
Accounts payable	732,000	614,000
Accrued wages, bonus and profit sharing	3,823,000	4,391,000
Accrued expenses	2,722,000	2,706,000
Current portion of capital lease obligations	81,000	74,000
Income taxes payable		701,000
Dividends payable	3,371,000	18,440,000
Deferred revenue	16,100,000	14,843,000
Total current liabilities	29,270,000	44,171,000
Notes payable, net of current portion	2,107,000	3,337,000
Deferred income taxes	4,918,000	5,744,000
Other long term liabilities	546,000	575,000
Total liabilities	36,841,000	53,827,000
Preferred stock, $0.01 par value; authorized 2,000,000 shares, none issued	0	0
Additional paid-in capital	45,645,000	44,103,000
Retained earnings	68,638,000	65,313,000
Accumulated other comprehensive loss	(2,117,000)	(2,995,000)
Treasury stock, at cost; 4,751,731 Class A shares, 766,666 Class B shares in 2016 and 4,744,644 Class A shares, 761,263 Class B shares in 2015	(32,538,000)	(32,229,000)
Total shareholders’ equity	79,658,000	74,222,000
Total liabilities and shareholders’ equity	$ 116,499,000	$ 128,049,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	60,000,000	60,000,000
Common stock, shares issued (in shares)	25,646,624	25,592,812
Common stock, shares outstanding (in shares)	20,894,893	20,848,168
Treasury stock, shares (in shares)	4,751,731	4,744,644
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	80,000,000	80,000,000
Common stock, shares issued (in shares)	4,307,186	4,271,413
Common stock, shares outstanding (in shares)	3,540,521	3,510,150
Treasury stock, shares (in shares)	766,666	761,263
Allowance for doubtful accounts	$ 193	$ 173
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Common Class A [Member]
Other income (expense):
Net income	$ 2,260	$ 2,028	$ 4,994	$ 3,765
Basic Earnings Per Share:
Basic earnings per share (in dollars per share)	$ 0.11	$ 0.10	$ 0.24	$ 0.18
Diluted Earnings Per Share:
Diluted earnings per share (in dollars per share)	0.11	0.10	0.24	0.18
Dividends Per Share of Common Stock:
Dividends per share (in dollars per share)	$ 0.08	$ 0.06	$ 0.16	$ 0.12
Weighted average shares and share equivalents outstanding:
Weighted average shares and share equivalents outstanding, basic (in shares)	20,711	20,790	20,711	20,791
Weighted average shares and share equivalents outstanding, diluted (in shares)	20,992	21,029	21,002	21,031
Common Class B [Member]
Other income (expense):
Net income	$ 2,298	$ 2,036	$ 5,071	$ 3,780
Basic Earnings Per Share:
Basic earnings per share (in dollars per share)	$ 0.65	$ 0.58	$ 1.44	$ 1.08
Diluted Earnings Per Share:
Diluted earnings per share (in dollars per share)	0.64	0.57	1.41	1.07
Dividends Per Share of Common Stock:
Dividends per share (in dollars per share)	$ 0.48	$ 0.36	$ 0.96	$ 0.72
Weighted average shares and share equivalents outstanding:
Weighted average shares and share equivalents outstanding, basic (in shares)	3,508	3,478	3,498	3,478
Weighted average shares and share equivalents outstanding, diluted (in shares)	3,565	3,522	3,557	3,523
Revenue	$ 26,114	$ 24,464	$ 53,984	$ 50,734
Direct	10,734	10,440	22,273	22,239
Selling, general and administrative	7,270	6,636	14,627	14,263
Depreciation and amortization	1,092	1,024	2,060	2,039
Total operating expenses	19,096	18,100	38,960	38,541
Operating income	7,018	6,364	15,024	12,193
Interest income	11	16	22	32
Interest expense	(36)	(57)	(121)	(120)
Other, net	43	2	118	2
Total other income (expense)	18	(39)	19	(86)
Income before income taxes	7,036	6,325	15,043	12,107
Provision for income taxes	(2,478)	(2,261)	(4,978)	(4,563)
Net income	$ 4,558	$ 4,064	$ 10,065	$ 7,544

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net income	$ 4,558	$ 4,064	$ 10,065	$ 7,544
Other comprehensive income (loss):
Foreign currency translation adjustment	5	285	878	(769)
Other comprehensive income (loss)	5	285	878	(769)
Comprehensive Income	$ 4,563	$ 4,349	$ 10,943	$ 6,775

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net income	$ 10,065,000	$ 7,544,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,060,000	2,039,000
Deferred income taxes	888,000	(511,000)
Non-cash share-based compensation expense	1,081,000	553,000
Tax benefit from exercise of stock options	38,000	14,000
Non-cash change in uncertain tax positions	(84,000)	39,000
Write off of purchase option		657,000
Net changes in assets and liabilities:
Trade accounts receivable	(1,225,000)	(2,267,000)
Unbilled revenue	(356,000)	(339,000)
Prepaid expenses	(637,000)	(596,000)
Accounts payable	74,000	506,000
Accrued expenses, wages, bonuses and profit sharing	(627,000)	(491,000)
Income taxes receivable and payable	(1,271,000)	221,000
Deferred revenue	1,219,000	1,864,000
Net cash provided by operating activities	11,225,000	9,233,000
Cash flows from investing activities:
Purchases of property and equipment	(2,217,000)	(1,632,000)
Net cash used in investing activities	(2,217,000)	(1,632,000)
Cash flows from financing activities:
Payments on notes payable	(1,192,000)	(1,156,000)
Payments on capital lease obligations	(46,000)	(98,000)
Proceeds from exercise of stock options	547,000
Common stock withheld for payroll tax on share based compensation	(147,000)	(92,000)
Cash paid for non-controlling interest	(2,000,000)
Excess tax benefit from share-based compensation		100,000
Purchase of treasury stock		(271,000)
Payment of dividends on common stock	(21,809,000)	(5,029,000)
Net cash used in financing activities	(24,647,000)	(6,546,000)
Effect of exchange rate changes on cash	686,000	(542,000)
Increase (decrease) in cash and cash equivalents	(14,953,000)	513,000
Cash and cash equivalents at beginning of period	42,145,000	40,042,000
Cash and cash equivalents at end of period	27,192,000	40,555,000
Supplemental disclosure of cash paid for:
Interest, net of capitalized amounts	118,000	113,000
Income taxes	$ 5,484,000	$ 4,762,000

Note 1 - Basis of Consolidation

Note 1 - Basis of Consolidation and Presentation	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
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 measurement and improvement of the patient and employee experience while also increasing patient engagement and loyalty for healthcare providers, payers and other healthcare organizations in the United States and Canada. The Company’s six 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 six operating segments are Experience, The Governance Institute, Market Insights, Reputation, National Research Corporation Canada and Connect (previously Customer-Connect LLC which was dissolved on June 30, 2016), 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, 2015, 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. 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, 2015, filed with the Securities and Exchange Commission (the “SEC”) on March 4, 2016. 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, and its wholly-owned subsidiary, National Research Corporation Canada. Prior to becoming a wholly-owned subsidiary in March 2016, the accounts of Connect, then a variable interest entity for which NRC was deemed the primary beneficiary, were included in the condensed consolidated financial statements of the Company. On June 30, 2016, Customer-Connect LLC was dissolved. 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 loss, 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. 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. Commercial paper included in cash equivalents is valued at amortized cost, which approximates fair value due to its short-term nature. These are included as a Level 2 measurement in the table below. The following details the Company’s financial assets and liabilities within the fair value hierarchy at June 30, 2016, and December 31, 2015: Fair Values Measured on a Recurring Basis Level 1 Level 2 Level 3 Total (In thousands) As of June 30, 2016 Money Market Funds $ 10,447 $ -- $ -- $ 10,447 Commercial Paper -- 15,199 -- 15,199 Total $ 10,447 $ 15,199 $ -- $ 25,646 As of December 31, 2015 Money Market Funds $ 8,954 $ -- $ -- $ 8,954 Commercial Paper -- 30,872 -- 30,872 Total $ 8,954 $ 30,872 $ -- $ 39,826 The Company’s long-term debt is recorded at historical cost. The following are the carrying amounts and estimated fair values, using a Level 2 discounted cash flow analysis based primarily on estimated current rates available for debt of the same remaining duration and adjusted for nonperformance and credit risk: June 30, 2016 December 31, 2015 (In thousands) Total carrying amounts of long-term debt $ 4,548 $ 5,739 Estimated fair value of long-term debt $ 4,553 $ 5,708 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 June 30, 2016, and December 31, 2015, there was no indication of impairment related to the Company’s non-financial assets.

Note 2 - Connect

Note 2 - Connect	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Noncontrolling Interest Disclosure [Text Block]	2. CONNECT Customer-Connect LLC 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. As of December 31, 2015, the Company owned approximately 89% of Customer-Connect LLC and Illuminate Health, LLC owned 11%. Under the amended Customer-Connect LLC operating agreement, NRC had the option to acquire additional equity units from Illuminate Health when new annual recurring contract value reached targeted levels. On March 7, 2016, NRC elected to exercise its first option to acquire one-third of the outstanding non-controlling interest for $1.0 million. Subsequently, on March 28, 2016, NRC and Illuminate Health reached an agreement whereby NRC acquired the remaining interest held by Illuminate Health for $1,000,000. Following these transactions, Customer-Connect LLC was a wholly owned subsidiary of NRC. Since the Company previously consolidated Customer-Connect LLC, the transaction was accounted for as an equity transaction, resulting in a reduction to additional paid-in capital. The acquisition of the remaining interest resulted in differences between the book and tax basis of Customer-Connect LLC’s assets. As a result, the Company recorded deferred tax assets of $1.8 million, with a corresponding increase to additional paid-in capital during the three month period ended June 30, 2016. On June 30, 2016, Customer-Connect LLC was dissolved.

Note 3 - Income Taxes

Note 3 - Income Taxes	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	3. INCOME TAXES The effective tax rate for the three-month period ended June 30, 2016 decreased to 35.2% compared to 35.7% for the same period in 2015. The effective tax rate for the six-month period ended June 30, 2016 decreased to 33.1% compared to 37.7% for the same period in 2015. Income tax expense for the three and six-month periods ending June 30, 2016 was reduced by $77,000 and $409,000, respectively, for the excess tax benefit from the exercise of stock options, vesting of restricted stock, and dividends paid to non-vested shareholders, as a result of the adoption of Accounting Standards Update (“ASU”) 2016-09, Compensation – Stock Compensation (Topic 718) Improvements to Employee Share-Based Payment Accounting The unrecognized tax benefit as of June 30, 2016 was $373,000, excluding interest of $3,000 and penalties of $7,000. Of this amount, $91,000 represents the net unrecognized tax benefits that, if recognized, would favorably impact the effective income tax rate. The remaining $282,000 at June 30, 2016 would have no impact on the effective tax rate, if recognized. 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	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
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 June 30, 2016 was $4.5 million. The Company also has a revolving credit note that was renewed in June 2016 to extend the term to June 30, 2017. 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 June 30, 2016 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 June 30, 2016. 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 June 30, 2016, the Company was in compliance with its financial covenants.

Note 5 - Share-based Compensati

Note 5 - Share-based Compensation	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
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 unvested stock awards have been determined to be equity-classified awards. The Company’s 2001 Equity Incentive Plan provided 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 could have been 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, as amended (the “2004 Director Plan”), is a nonqualified plan that provides for the granting of options with respect to 3,000,000 class A and 500,000 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 315,620 shares of the Company’s class A common stock and 52,603 shares of the class B common stock during the six-month period ended June 30, 2016. 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: 2016 2015 Class A Class B Class A Class B Expected dividend yield at date of grant 2.96 to 3.02% 6.67 to 8.12% 2.14 to 2.57% 5.29 to 5.72% Expected stock price volatility 31.33 to 34.61% 27.64 to 31.77% 30.86 to 34.87% 29.96 to 33.94% Risk-free interest rate 1.36 to 2.12% 1.36 to 2.12% 1.55 to 1.78% 1.55 to 1.78% Expected life of options (in years) 6 to 8 6 to 8 5 to 7 5 to 7 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 six months ended June 30, 2016: Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value (In thousands) Class A Outstanding at December 31, 2015 1,485,738 $ 11.65 Granted 315,620 $ 14.64 Exercised (33,234 ) $ 5.12 $ 336 Forfeited -- -- Outstanding at June 30, 2016 1,768,124 $ 12.30 6.37 $ 3,695 Exercisable at June 30, 2016 1,233,942 $ 11.50 5.33 $ 3,488 Class B Outstanding at December 31, 2015 240,673 $ 26.31 Granted 52,603 $ 36.16 Exercised (32,343 ) $ 16.66 $ 588 Forfeited -- -- Outstanding at June 30, 2016 260,933 $ 29.49 6.80 $ 1,501 Exercisable at June 30, 2016 172,850 $ 27.51 5.79 $ 1,335 The following table summarizes information regarding unvested stock granted to associates under the 2006 Equity Incentive Plan for the six months ended June 30, 2016: Class A Shares Outstanding Class A Weighted Average Grant Date Fair Value Per Share Class B Shares Outstanding Class B Weighted Average Grant Date Fair Value Per Share Outstanding at December 31, 2015 183,814 $ 12.78 30,635 $ 36.93 Granted 20,578 $ 15.23 3,430 $ 34.00 Vested (20,892 ) $ 5.38 (3,482 ) $ 32.31 Forfeited -- -- -- -- Outstanding at June 30, 2016 183,500 $ 13.89 30,583 $ 37.13 As of June 30, 2016, the total unrecognized compensation cost related to unvested stock awards was approximately $2.4 million and is expected to be recognized over a weighted average period of 3.16 years.

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
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 six months ended June 30, 2016: (In thousands) Balance as of December 31, 2015 $ 57,792 Foreign currency translation 154 Balance as of June 30, 2016 $ 57,946 Intangible assets consisted of the following: June 30, 2016 December 31, 2015 (In thousands) Non-amortizing other intangible assets: Trade name $ 1,191 $ 1,191 Amortizing other intangible assets: Customer related 9,339 9,323 Technology 1,110 1,110 Trade name 1,572 1,572 Total other intangible assets 13,212 13,196 Accumulated amortization (9,794 ) (9,418 ) Other intangible assets, net $ 3,418 $ 3,778

Note 7 - Property and Equipment

Note 7 - Property and Equipment	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	7. PROPERTY AND EQUIPMENT June 30, 2016 December 31, 2015 (In thousands) Property and equipment $ 37,065 $ 34,591 Accumulated depreciation (25,222 ) (23,466 ) Property and equipment, net $ 11,843 $ 11,125

Note 8 - Earnings Per Share

Note 8 - Earnings Per Share	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
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 (1/6 th The Company excluded 864,849 and 535,383 shares of class A common stock options for the three-month periods ended June 30, 2016 and 2015, respectively, and 81,643 and 56,732 shares of class B common stock options for the three-month periods ended June 30, 2016 and 2015, 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 Three Months Ended June 30, 2016 For the Three Months Ended June 30, 2015 Class A Common Stock Class B Common Stock Class A Common Stock Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 2,260 $ 2,298 $ 2,028 $ 2,036 Allocation of distributed and undistributed income to unvested restricted stock shareholders (19 ) (20 ) (14 ) (14 ) Net income attributable to common shareholders $ 2,241 $ 2,278 $ 2,014 $ 2,022 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 20,711 3,508 20,790 3,478 Net income per share – basic $ 0.11 $ 0.65 $ 0.10 $ 0.58 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 2,241 $ 2,278 $ 2,014 $ 2,022 Denominator for net income per share - diluted: Weighted average common shares outstanding - basic 20,711 3,508 20,790 3,478 Weighted average effect of dilutive securities – stock options 281 57 239 44 Denominator for diluted earnings per share – adjusted weighted average shares 20,992 3,565 21,029 3,522 Net income per share – diluted $ 0.11 $ 0.64 $ 0.10 $ 0.57 The Company excluded 811,429 and 506,565 shares of class A common stock options for the six-month periods ended June 30, 2016 and 2015, respectively, and 72,740 and 50,502 shares of class B common stock options for the six-month periods ended June 30, 2016 and 2015, 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 Six Months Ended June 30, 2016 For the Six Months Ended June 30, 2015 Class A Common Stock Class B Common Stock Class A Common Stock Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 4,994 $ 5,071 $ 3,765 $ 3,780 Allocation of distributed and undistributed income to unvested restricted stock shareholders (43 ) (44 ) (27 ) (27 ) Net income attributable to common shareholders $ 4,951 $ 5,027 $ 3,738 $ 3,753 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 20,711 3,498 20,791 3,478 Net income per share – basic $ 0.24 $ 1.44 $ 0.18 $ 1.08 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 4,951 $ 5,027 $ 3,738 $ 3,753 Denominator for net income per share - diluted: Weighted average common shares outstanding - basic 20,711 3,498 20,791 3,478 Weighted average effect of dilutive securities – stock options 291 59 240 45 Denominator for diluted earnings per share – adjusted weighted average shares 21,002 3,557 21,031 3,523 Net income per share – diluted $ 0.24 $ 1.41 $ 0.18 $ 1.07

Note 9 - Related Party Transact

Note 9 - Related Party Transactions	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
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 $57,000 and $54,000 for the three-month periods ended June 30, 2016 and 2015, respectively, and $115,000 and $111,000 for the six-month periods ended June 30, 2016 and 2015, respectively.

Note 10 - Recent Accounting Pro

Note 10 - Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	10. RECENT ACCOUNTING PRONOUNCEMENTS In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis In April 2015, the FASB issued ASU 2015-05, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In March 2016, the FASB issued ASU 2016-09 . Three months ended March 31, 2016 (In thousands, except earnings per share) As reported As adjusted Income statement: Provision for income taxes $ 2,833 $ 2,500 Net income 5,173 5,506 Basic earnings per share – Class A $ 0.12 $ 0.13 Basic earnings per share – Class B $ 0.74 $ 0.79 Diluted earnings per share – Class A $ 0.12 $ 0.13 Diluted earnings per share – Class B $ 0.73 $ 0.77 Diluted weighted average shares outstanding – Class A 20,948 21,012 Diluted weighted average shares outstanding – Class B 3,531 3,549 Three months ended March 31, 2016 (In thousands, except earnings per share) As reported As adjusted Statement of cash flows: Net cash provided by operating activities $ 4,034 $ 4,367 Net cash used in investing activities (1,084 ) (1,084 ) Net cash used in financing activities (20,326 ) (20,659 ) Effect of exchange rate changes on cash 597 597 Decrease in cash and cash equivalents (16,779 ) (16,779 ) Cash and cash equivalents at beginning of period 42,145 42,145 Cash and cash equivalents at end of period 25,366 25,366 In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	In February 2015, the FASB issued ASU 2015-02, “Consolidation—Amendments to the Consolidation Analysis (Topic 810)” In April 2015, the FASB issued ASU 2015-05, “ Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement” In November 2015, the FASB issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” In February 2016, the FASB issued ASU 2016-02, Leases In March 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-09; Compensation—Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting . (In thousands, except earnings per share) Three months ended March 31, 2016 As reported As adjusted Income statement: Provision for income taxes $ 2,833 $ 2,500 Net income 5,173 5,506 Basic earnings per share – Class A $ 0.12 $ 0.13 Basic earnings per share – Class B $ 0.74 $ 0.79 Diluted earnings per share – Class A $ 0.12 $ 0.13 Diluted earnings per share – Class B $ 0.73 $ 0.77 Diluted weighted average shares outstanding – Class A 20,948 21,012 Diluted weighted average shares outstanding – Class B 3,531 3,549 (In thousands, except earnings per share) Three months ended March 31, 2016 As reported As adjusted Statement of cash flows: Net cash provided by operating activities $ 4,034 $ 4,367 Net cash used in investing activities (1,084 ) (1,084 ) Net cash used in financing activities (20,326 ) (20,659 ) Effect of exchange rate changes on cash 597 597 Decrease in cash and cash equivalents (16,779 ) (16,779 ) Cash and cash equivalents at beginning of period 42,145 42,145 Cash and cash equivalents at end of period 25,366 25,366 In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This ASU will require the measurement of all expected credit losses for financial assets, including trade receivables, held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. The guidance is effective for annual reporting periods beginning after December 15, 2019 and interim periods within those fiscal years. The Company is currently evaluating this statement and its impact on its results of operations and financial position.

Note 1 - Basis of Consolidati18

Note 1 - Basis of Consolidation and Presentation (Tables)	6 Months Ended
	Jun. 30, 2016
Fair Value, Measurements, Recurring [Member]
Notes Tables
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 June 30, 2016 Money Market Funds $ 10,447 $ -- $ -- $ 10,447 Commercial Paper -- 15,199 -- 15,199 Total $ 10,447 $ 15,199 $ -- $ 25,646 As of December 31, 2015 Money Market Funds $ 8,954 $ -- $ -- $ 8,954 Commercial Paper -- 30,872 -- 30,872 Total $ 8,954 $ 30,872 $ -- $ 39,826
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	June 30, 2016 December 31, 2015 (In thousands) Total carrying amounts of long-term debt $ 4,548 $ 5,739 Estimated fair value of long-term debt $ 4,553 $ 5,708

Note 5 - Share-based Compensa19

Note 5 - Share-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2016 2015 Class A Class B Class A Class B Expected dividend yield at date of grant 2.96 to 3.02% 6.67 to 8.12% 2.14 to 2.57% 5.29 to 5.72% Expected stock price volatility 31.33 to 34.61% 27.64 to 31.77% 30.86 to 34.87% 29.96 to 33.94% Risk-free interest rate 1.36 to 2.12% 1.36 to 2.12% 1.55 to 1.78% 1.55 to 1.78% Expected life of options (in years) 6 to 8 6 to 8 5 to 7 5 to 7
Schedule of Share-based Compensation, Activity [Table Text Block]	Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value (In thousands) Class A Outstanding at December 31, 2015 1,485,738 $ 11.65 Granted 315,620 $ 14.64 Exercised (33,234 ) $ 5.12 $ 336 Forfeited -- -- Outstanding at June 30, 2016 1,768,124 $ 12.30 6.37 $ 3,695 Exercisable at June 30, 2016 1,233,942 $ 11.50 5.33 $ 3,488 Class B Outstanding at December 31, 2015 240,673 $ 26.31 Granted 52,603 $ 36.16 Exercised (32,343 ) $ 16.66 $ 588 Forfeited -- -- Outstanding at June 30, 2016 260,933 $ 29.49 6.80 $ 1,501 Exercisable at June 30, 2016 172,850 $ 27.51 5.79 $ 1,335
Schedule of Nonvested Share Activity [Table Text Block]	Class A Shares Outstanding Class A Weighted Average Grant Date Fair Value Per Share Class B Shares Outstanding Class B Weighted Average Grant Date Fair Value Per Share Outstanding at December 31, 2015 183,814 $ 12.78 30,635 $ 36.93 Granted 20,578 $ 15.23 3,430 $ 34.00 Vested (20,892 ) $ 5.38 (3,482 ) $ 32.31 Forfeited -- -- -- -- Outstanding at June 30, 2016 183,500 $ 13.89 30,583 $ 37.13

Note 6 - Goodwill and Intangi20

Note 6 - Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Goodwill [Table Text Block]	(In thousands) Balance as of December 31, 2015 $ 57,792 Foreign currency translation 154 Balance as of June 30, 2016 $ 57,946
Schedule of Intangible Assets [Table Text Block]	June 30, 2016 December 31, 2015 (In thousands) Non-amortizing other intangible assets: Trade name $ 1,191 $ 1,191 Amortizing other intangible assets: Customer related 9,339 9,323 Technology 1,110 1,110 Trade name 1,572 1,572 Total other intangible assets 13,212 13,196 Accumulated amortization (9,794 ) (9,418 ) Other intangible assets, net $ 3,418 $ 3,778

Note 7 - Property and Equipme21

Note 7 - Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, 2016 December 31, 2015 (In thousands) Property and equipment $ 37,065 $ 34,591 Accumulated depreciation (25,222 ) (23,466 ) Property and equipment, net $ 11,843 $ 11,125

Note 8 - Earnings Per Share (Ta

Note 8 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended June 30, 2016 For the Three Months Ended June 30, 2015 Class A Common Stock Class B Common Stock Class A Common Stock Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 2,260 $ 2,298 $ 2,028 $ 2,036 Allocation of distributed and undistributed income to unvested restricted stock shareholders (19 ) (20 ) (14 ) (14 ) Net income attributable to common shareholders $ 2,241 $ 2,278 $ 2,014 $ 2,022 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 20,711 3,508 20,790 3,478 Net income per share – basic $ 0.11 $ 0.65 $ 0.10 $ 0.58 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 2,241 $ 2,278 $ 2,014 $ 2,022 Denominator for net income per share - diluted: Weighted average common shares outstanding - basic 20,711 3,508 20,790 3,478 Weighted average effect of dilutive securities – stock options 281 57 239 44 Denominator for diluted earnings per share – adjusted weighted average shares 20,992 3,565 21,029 3,522 Net income per share – diluted $ 0.11 $ 0.64 $ 0.10 $ 0.57 For the Six Months Ended June 30, 2016 For the Six Months Ended June 30, 2015 Class A Common Stock Class B Common Stock Class A Common Stock Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 4,994 $ 5,071 $ 3,765 $ 3,780 Allocation of distributed and undistributed income to unvested restricted stock shareholders (43 ) (44 ) (27 ) (27 ) Net income attributable to common shareholders $ 4,951 $ 5,027 $ 3,738 $ 3,753 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 20,711 3,498 20,791 3,478 Net income per share – basic $ 0.24 $ 1.44 $ 0.18 $ 1.08 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 4,951 $ 5,027 $ 3,738 $ 3,753 Denominator for net income per share - diluted: Weighted average common shares outstanding - basic 20,711 3,498 20,791 3,478 Weighted average effect of dilutive securities – stock options 291 59 240 45 Denominator for diluted earnings per share – adjusted weighted average shares 21,002 3,557 21,031 3,523 Net income per share – diluted $ 0.24 $ 1.41 $ 0.18 $ 1.07

Note 10 - Recent Accounting P23

Note 10 - Recent Accounting Pronouncements (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Three months ended March 31, 2016 (In thousands, except earnings per share) As reported As adjusted Income statement: Provision for income taxes $ 2,833 $ 2,500 Net income 5,173 5,506 Basic earnings per share – Class A $ 0.12 $ 0.13 Basic earnings per share – Class B $ 0.74 $ 0.79 Diluted earnings per share – Class A $ 0.12 $ 0.13 Diluted earnings per share – Class B $ 0.73 $ 0.77 Diluted weighted average shares outstanding – Class A 20,948 21,012 Diluted weighted average shares outstanding – Class B 3,531 3,549 Three months ended March 31, 2016 (In thousands, except earnings per share) As reported As adjusted Statement of cash flows: Net cash provided by operating activities $ 4,034 $ 4,367 Net cash used in investing activities (1,084 ) (1,084 ) Net cash used in financing activities (20,326 ) (20,659 ) Effect of exchange rate changes on cash 597 597 Decrease in cash and cash equivalents (16,779 ) (16,779 ) Cash and cash equivalents at beginning of period 42,145 42,145 Cash and cash equivalents at end of period 25,366 25,366

Note 1 - Basis of Consolidati24

Note 1 - Basis of Consolidation and Presentation (Details Textual)	6 Months Ended	12 Months Ended
	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)
Goodwill and Intangible Asset Impairment	$ 0	$ 0
Number of Operating Segments	6
Number of Reportable Segments	1

Note 1 - Fair Value of Financia

Note 1 - Fair Value of Financial Assets and Liabilities (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets, fair value	$ 10,447	$ 8,954
Fair Value, Inputs, Level 1 [Member] | Commercial Paper [Member]
Assets, fair value
Fair Value, Inputs, Level 1 [Member]
Assets, fair value	10,447	8,954
Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Assets, fair value
Fair Value, Inputs, Level 2 [Member] | Commercial Paper [Member]
Assets, fair value	15,199	30,872
Fair Value, Inputs, Level 2 [Member]
Assets, fair value	15,199	30,872
Money Market Funds [Member]
Assets, fair value	10,447	8,954
Commercial Paper [Member]
Assets, fair value	15,199	30,872
Assets, fair value	$ 25,646	$ 39,826

Note 1 - Fair Values of Long-te

Note 1 - Fair Values of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Long-term Debt	$ 4,548	$ 5,739
Estimated fair value of long-term debt	$ 4,553	$ 5,708

Note 2 - Connect (Details Textu

Note 2 - Connect (Details Textual) - USD ($)	Mar. 28, 2016	Mar. 07, 2016	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Connect [Member] | Illuminate Health, LLC [Member]
Ownership Percentage Available to Acquire at Each Recurring Contract Value Target Level		33.33%
Payments to Noncontrolling Interests	$ 1,000,000	$ 1,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets Noncurrent			$ 1,800,000
Connect [Member]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions					89.00%
Illuminate Health, LLC [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					11.00%
Payments to Noncontrolling Interests			$ 2,000,000

Note 3 - Income Taxes (Details

Note 3 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Effective Income Tax Rate Reconciliation, Percent	35.20%	35.70%	33.10%	37.70%
Increase (Decrease) in Income Tax Expense Accounting Change	$ (77,000)		$ (409,000)
Increase (Decrease) in Effective Tax Rate from Capital Loss Valuation Allowance Write Off			(300,000)
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	(48,000)		(48,000)
Unrecognized Tax Benefits, Excluding Interest and Penalties	373,000		373,000
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	3,000		3,000
Unrecognized Tax Benefits, Income Tax Penalties Accrued	7,000		7,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	91,000		91,000
Unrecognized Tax Benefits that Would Not Impact Effective Tax Rate	$ 282,000		$ 282,000

Note 4 - Notes Payable (Details

Note 4 - Notes Payable (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Term Note [Member]
Number of Monthly Installments	60
Debt Instrument, Periodic Payment	$ 212,468
Debt Instrument, Interest Rate, Stated Percentage	3.12%
Revolving Credit Facility [Member] | One Month LIBOR [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Revolving Credit Facility [Member] | One, Two, or Three Month LIBOR [Member]
Debt Instrument, Basis Spread on Variable Rate	2.20%
Revolving Credit Facility [Member]
Long-term Line of Credit	$ 0
Line of Credit Facility, Maximum Borrowing Capacity	$ 6,500,000
Borrowing Capacity Percentage of Accounts Receivable	75.00%
Line of Credit Facility, Remaining Borrowing Capacity	$ 6,500,000
Long-term Debt	$ 4,548,000	$ 5,739,000

Note 5 - Share-based Compensa30

Note 5 - Share-based Compensation (Details Textual) $ in Millions	6 Months Ended
	Jun. 30, 2016USD ($)shares
Common Class A [Member] | The 2001 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,800,000
Common Class A [Member] | Director Plan 2004 [Member] | Nonqualified Stock Options [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options Granted at Annual Meeting	36,000
Common Class A [Member] | Director Plan 2004 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,000,000
Common Class A [Member] | The 2006 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,800,000
Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	315,620
Common Class B [Member] | The 2001 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	300,000
Common Class B [Member] | Director Plan 2004 [Member] | Nonqualified Stock Options [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options Granted at Annual Meeting	6,000
Common Class B [Member] | Director Plan 2004 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000
Common Class B [Member] | The 2006 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	300,000
Common Class B [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	52,603
The 2001 Equity Incentive Plan [Member] | Employee Stock Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 years
The 2001 Equity Incentive Plan [Member] | Employee Stock Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Director Plan 2004 [Member] | Nonqualified Stock Options [Member] | Minimum [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	3 years
Director Plan 2004 [Member] | Nonqualified Stock Options [Member] | Maximum [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Director Plan 2004 [Member] | Nonqualified Stock Options [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
The 2006 Equity Incentive Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 years
The 2006 Equity Incentive Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $	$ 2.4
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	3 years 58 days

Note 5 - Stock Options Valuatio

Note 5 - Stock Options Valuation Assumptions (Details)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Common Class A [Member] | Minimum [Member]
Expected dividend yield at date of grant	2.96%	2.14%
Expected stock price volatility	31.33%	30.86%
Risk-free interest rate	1.36%	1.55%
Expected life of options (in years)	6 years	5 years
Common Class A [Member] | Maximum [Member]
Expected dividend yield at date of grant	3.02%	2.57%
Expected stock price volatility	34.61%	34.87%
Risk-free interest rate	2.12%	1.78%
Expected life of options (in years)	8 years	7 years
Common Class B [Member] | Minimum [Member]
Expected dividend yield at date of grant	6.67%	5.29%
Expected stock price volatility	27.64%	29.96%
Risk-free interest rate	1.36%	1.55%
Expected life of options (in years)	6 years	5 years
Common Class B [Member] | Maximum [Member]
Expected dividend yield at date of grant	8.12%	5.72%
Expected stock price volatility	31.77%	33.94%
Risk-free interest rate	2.12%	1.78%
Expected life of options (in years)	8 years	7 years

Note 5 - Stock Option Activity

Note 5 - Stock Option Activity (Details) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)$ / sharesshares
Common Class A [Member]
Outstanding, number of options (in shares) | shares	1,485,738
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 11.65
Granted, number of options (in shares) | shares	315,620
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 14.64
Exercised, number of options (in shares) | shares	(33,234)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 5.12
Exercised, aggregate intrinsic value | $	$ 336
Forfeited, number of options (in shares) | shares
Forfeited, weighted average exercise price (in dollars per share) | $ / shares
Outstanding, number of options (in shares) | shares	1,768,124
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 12.30
Outstanding, weighted average remaining contractual term	6 years 135 days
Outstanding, aggregate intrinsic value | $	$ 3,695
Exercisable, number of options (in shares) | shares	1,233,942
Weighted average exercise price (in dollars per share) | $ / shares	$ 11.50
Exercisable, weighted average remaining contractual term	5 years 120 days
Exercisable, aggregate intrinsic value | $	$ 3,488
Common Class B [Member]
Outstanding, number of options (in shares) | shares	240,673
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 26.31
Granted, number of options (in shares) | shares	52,603
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 36.16
Exercised, number of options (in shares) | shares	(32,343)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 16.66
Exercised, aggregate intrinsic value | $	$ 588
Forfeited, number of options (in shares) | shares
Forfeited, weighted average exercise price (in dollars per share) | $ / shares
Outstanding, number of options (in shares) | shares	260,933
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 29.49
Outstanding, weighted average remaining contractual term	6 years 292 days
Outstanding, aggregate intrinsic value | $	$ 1,501
Exercisable, number of options (in shares) | shares	172,850
Weighted average exercise price (in dollars per share) | $ / shares	$ 27.51
Exercisable, weighted average remaining contractual term	5 years 288 days
Exercisable, aggregate intrinsic value | $	$ 1,335

Note 5 - Non-vested Stock (Deta

Note 5 - Non-vested Stock (Details)	6 Months Ended
	Jun. 30, 2016$ / sharesshares
Common Class A [Member]
Outstanding (in shares) | shares	183,814
Outstanding (in dollars per share) | $ / shares	$ 12.78
Granted (in shares) | shares	20,578
Granted (in dollars per share) | $ / shares	$ 15.23
Vested (in shares) | shares	(20,892)
Vested (in dollars per share) | $ / shares	$ 5.38
Forfeited (in shares) | shares
Forfeited (in dollars per share) | $ / shares
Outstanding (in shares) | shares	183,500
Outstanding (in dollars per share) | $ / shares	$ 13.89
Common Class B [Member]
Outstanding (in shares) | shares	30,635
Outstanding (in dollars per share) | $ / shares	$ 36.93
Granted (in shares) | shares	3,430
Granted (in dollars per share) | $ / shares	$ 34
Vested (in shares) | shares	(3,482)
Vested (in dollars per share) | $ / shares	$ 32.31
Forfeited (in shares) | shares
Forfeited (in dollars per share) | $ / shares
Outstanding (in shares) | shares	30,583
Outstanding (in dollars per share) | $ / shares	$ 37.13

Note 6 - Summary of Changes in

Note 6 - Summary of Changes in the Carrying Amount of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)
Balance	$ 57,792
Foreign currency translation	154
Balance	$ 57,946

Note 6 - Summary of Goodwill an

Note 6 - Summary of Goodwill and Intangible Assets (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Trade Names 1 [Member]
Trade name	$ 1,191,000	$ 1,191,000
Customer Relationships [Member]
Customer related	9,339,000	9,323,000
Technology-Based Intangible Assets [Member]
Customer related	1,110,000	1,110,000
Trade Names [Member]
Customer related	1,572,000	1,572,000
Total other intangible assets	13,212,000	13,196,000
Accumulated amortization	(9,794,000)	(9,418,000)
Other intangible assets, net	$ 3,418,000	$ 3,778,000

Note 7 - Summary of Property an

Note 7 - Summary of Property and Equipment (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Property and equipment	$ 37,065,000	$ 34,591,000
Accumulated depreciation	(25,222,000)	(23,466,000)
Property and equipment, net	$ 11,843,000	$ 11,125,000

Note 8 - Earnings Per Share (De

Note 8 - Earnings Per Share (Details Textual)	3 Months Ended		6 Months Ended		18 Months Ended
	Jun. 30, 2016shares	Jun. 30, 2015shares	Jun. 30, 2016shares	Jun. 30, 2015shares	Jun. 30, 2016
Common Class A [Member] | Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	864,849	535,383	811,429	506,565
Common Class A [Member]
Common Stock to Dividend or Distribution Payable					0.167
Common Class B [Member] | Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	81,643	56,732	72,740	50,502

Note 8 - Net Income Per Share C

Note 8 - Net Income Per Share Computation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Common Class A [Member]
Net income	$ 2,260		$ 2,028	$ 4,994	$ 3,765
Allocation of distributed and undistributed income to unvested restricted stock shareholders	(19)		(14)	(43)	(27)
Net income attributable to common shareholders	$ 2,241		$ 2,014	$ 4,951	$ 3,738
Weighted average common shares outstanding - basic (in shares)	20,711		20,790	20,711	20,791
Basic earnings per share (in dollars per share)	$ 0.11	$ 0.13	$ 0.10	$ 0.24	$ 0.18
Weighted average effect of dilutive securities – stock options (in shares)	281		239	291	240
Denominator for diluted earnings per share – adjusted weighted average shares (in shares)	20,992	21,012	21,029	21,002	21,031
Diluted earnings per share (in dollars per share)	$ 0.11	$ 0.13	$ 0.10	$ 0.24	$ 0.18
Common Class B [Member]
Net income	$ 2,298		$ 2,036	$ 5,071	$ 3,780
Allocation of distributed and undistributed income to unvested restricted stock shareholders	(20)		(14)	(44)	(27)
Net income attributable to common shareholders	$ 2,278		$ 2,022	$ 5,027	$ 3,753
Weighted average common shares outstanding - basic (in shares)	3,508		3,478	3,498	3,478
Basic earnings per share (in dollars per share)	$ 0.65	$ 0.79	$ 0.58	$ 1.44	$ 1.08
Weighted average effect of dilutive securities – stock options (in shares)	57		44	59	45
Denominator for diluted earnings per share – adjusted weighted average shares (in shares)	3,565	3,549	3,522	3,557	3,523
Diluted earnings per share (in dollars per share)	$ 0.64	$ 0.77	$ 0.57	$ 1.41	$ 1.07
Net income	$ 4,558	$ 5,506	$ 4,064	$ 10,065	$ 7,544

Note 9 - Related Party Transa39

Note 9 - Related Party Transactions (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Ameritas Life Insurance Corp [Member]
Related Party Transaction, Amounts of Transaction	$ 57,000	$ 54,000	$ 115,000	$ 111,000

Note 10 - Recent Accounting P40

Note 10 - Recent Accounting Pronouncements (Details Textual) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016
Reclassification from Current Deferred Tax Assets to Noncurrent Deferred Tax Assets [Member] | December 31, 2015 [Member]
Prior Period Reclassification Adjustment		$ 1,100,000
Reclassification from Excess Tax Benefits to Income Tax Expense [Member] | Period Ended March 31 2016 [Member]
Prior Period Reclassification Adjustment		333,000,000
Recognition of Excess Tax Benefits in Provision for Income Taxes, Rather than Additional Paid-In Capital [Member]
Current Period Reclassification	$ 77,000	$ 409,000

Note 10 - Previously Reported Q

Note 10 - Previously Reported Quarterly Results (Details) - USD ($) $ / shares in Units, shares in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Scenario, Previously Reported [Member] | Common Class A [Member]
Income statement:
Basic earnings per share (in dollars per share)		$ 0.12
Diluted earnings per share (in dollars per share)		$ 0.12
Diluted weighted average shares outstanding (in shares)		20,948
Scenario, Previously Reported [Member] | Common Class B [Member]
Income statement:
Basic earnings per share (in dollars per share)		$ 0.74
Diluted earnings per share (in dollars per share)		$ 0.73
Diluted weighted average shares outstanding (in shares)		3,531
Scenario, Previously Reported [Member]
Income statement:
Provision for income taxes		$ 2,833,000
Net income		5,173,000
Statement of cash flows:
Net cash provided by operating activities		4,034,000
Net cash used in investing activities		(1,084,000)
Net cash used in financing activities		(20,326,000)
Effect of exchange rate changes on cash		597,000
Decrease in cash and cash equivalents		(16,779,000)
Cash and cash equivalents at beginning of period	$ 25,366,000	42,145,000		$ 42,145,000
Cash and cash equivalents at end of period		$ 25,366,000
Common Class A [Member]
Income statement:
Net income	$ 2,260,000		$ 2,028,000	$ 4,994,000	$ 3,765,000
Basic earnings per share (in dollars per share)	$ 0.11	$ 0.13	$ 0.10	$ 0.24	$ 0.18
Diluted earnings per share (in dollars per share)	$ 0.11	$ 0.13	$ 0.10	$ 0.24	$ 0.18
Diluted weighted average shares outstanding (in shares)	20,992	21,012	21,029	21,002	21,031
Common Class B [Member]
Income statement:
Net income	$ 2,298,000		$ 2,036,000	$ 5,071,000	$ 3,780,000
Basic earnings per share (in dollars per share)	$ 0.65	$ 0.79	$ 0.58	$ 1.44	$ 1.08
Diluted earnings per share (in dollars per share)	$ 0.64	$ 0.77	$ 0.57	$ 1.41	$ 1.07
Diluted weighted average shares outstanding (in shares)	3,565	3,549	3,522	3,557	3,523
Provision for income taxes	$ 2,478,000	$ 2,500,000	$ 2,261,000	$ 4,978,000	$ 4,563,000
Net income	4,558,000	5,506,000	4,064,000	10,065,000	7,544,000
Statement of cash flows:
Net cash provided by operating activities		4,367,000		11,225,000	9,233,000
Net cash used in investing activities		(1,084,000)		(2,217,000)	(1,632,000)
Net cash used in financing activities		(20,659,000)		(24,647,000)	(6,546,000)
Effect of exchange rate changes on cash		597,000		686,000	(542,000)
Decrease in cash and cash equivalents		(16,779,000)		(14,953,000)	513,000
Cash and cash equivalents at beginning of period	25,366,000	42,145,000		42,145,000	40,042,000
Cash and cash equivalents at end of period	$ 27,192,000	$ 25,366,000	$ 40,555,000	$ 27,192,000	$ 40,555,000