National Research (NRC) 10-Q 9 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Jul. 27, 2018
Document Information [Line Items]
Entity Registrant Name	National Research Corporation
Entity Central Index Key	70,487
Trading Symbol	nrc
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
Entity Common Stock, Shares Outstanding (in shares)		24,738,983
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 6,698	$ 34,733
Trade accounts receivable, less allowance for doubtful accounts of $219 and $200, respectively	10,689	14,806
Prepaid expenses	4,408	2,310
Income taxes receivable	1,713	375
Other current assets	125	35
Total current assets	23,633	52,259
Net property and equipment	13,320	12,359
Intangible assets, net	2,428	2,764
Goodwill	57,913	58,021
Deferred contract costs	3,369
Other	2,222	1,913
Total assets	102,885	127,316
Current liabilities:
Current portion of notes payable	3,575	1,067
Accounts payable	1,362	593
Accrued wages, bonus and profit sharing	4,669	6,597
Accrued expenses	2,261	2,882
Current portion of capital lease obligations	87	71
Income taxes payable	97
Dividends payable	4,206	4,222
Deferred revenue	16,660	16,878
Total current liabilities	32,917	32,310
Notes payable, net of current portion	36,029
Deferred income taxes	5,808	4,030
Other long term liabilities	1,314	935
Total liabilities	76,068	37,275
Shareholders’ equity:
Preferred stock, $0.01 par value, authorized 2,000,000 shares, none issued	0	0
Common stock, value	30	26
Additional paid-in capital	155,614	51,025
Retained earnings (accumulated deficit)	(99,810)	77,574
Accumulated other comprehensive (loss) income	(2,333)	(1,635)
Treasury stock, at cost; 5,055,324 Common (formerly Class A) shares in 2018 and 4,898,527 in 2017 and 784,018 Class B shares in 2017	(26,684)	(36,953)
Total stockholders’ equity	26,817	90,041
Total liabilities and shareholders’ equity	102,885	127,316
Common Class B [Member]
Shareholders’ equity:
Common stock, value		$ 4

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 219	$ 200
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
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)	29,794,307	25,835,230
Common stock, shares outstanding (in shares)	24,783,983	20,936,703
Treasury stock, shares (in shares)	5,055,324	4,898,527
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued (in shares)	0	4,319,256
Common stock, shares outstanding (in shares)	0	3,535,238
Treasury stock, shares (in shares)		784,018

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue	$ 28,017	$ 28,435	$ 59,034	$ 58,710
Operating expenses:
Direct	10,996	11,939	23,904	24,439
Selling, general and administrative	7,940	6,905	15,808	13,591
Depreciation and amortization	1,325	1,139	2,608	2,244
Total operating expenses	20,261	19,983	42,320	40,274
Operating income	7,756	8,452	16,714	18,436
Other income (expense):
Interest income	9	15	54	29
Interest expense	(439)	(23)	(447)	(50)
Other, net	493	27	464	35
Total other income (expense)	63	19	71	14
Income before income taxes	7,819	8,471	16,785	18,450
Provision (benefit) for income taxes	(129)	2,719	1,531	6,178
Net income	7,948	5,752	15,254	12,272
Common Class A [Member]
Other income (expense):
Net income	$ 7,000	$ 2,855	$ 10,630	$ 6,088
Denominator for net income per share - basic:
Basic earnings per share (in dollars per share)	$ 0.29	$ 0.14	$ 0.47	$ 0.29
Numerator for net income per share - diluted:
Diluted earnings per share (in dollars per share)	0.28	0.13	0.45	0.28
Dividends Per Share of Common Stock:
Dividends per share (in dollars per share)	$ 0.17	$ 0.10	$ 0.27	$ 0.20
Weighted average shares and share equivalents outstanding:
Weighted average shares and share equivalents outstanding, basic (in shares)	23,957	20,752	22,429	20,745
Weighted average shares and share equivalents outstanding, diluted (in shares)	24,846	21,525	23,350	21,404
Common Class B [Member]
Other income (expense):
Net income	$ 948	$ 2,897	$ 4,624	$ 6,184
Denominator for net income per share - basic:
Basic earnings per share (in dollars per share)	$ 0.27	$ 0.82	$ 1.31	$ 1.75
Numerator for net income per share - diluted:
Diluted earnings per share (in dollars per share)	0.26	0.80	1.27	1.71
Dividends Per Share of Common Stock:
Dividends per share (in dollars per share)		$ 0.60	$ 0.60	$ 1.20
Weighted average shares and share equivalents outstanding:
Weighted average shares and share equivalents outstanding, basic (in shares)	3,527	3,514	3,527	3,514
Weighted average shares and share equivalents outstanding, diluted (in shares)	3,620	3,591	3,628	3,584

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net income	$ 7,948	$ 5,752	$ 15,254	$ 12,272
Other comprehensive income:
Other comprehensive income, foreign currency translation adjustment	(283)	381	(698)	499
Other comprehensive income	(283)	381	(698)	499
Comprehensive Income	$ 7,665	$ 6,133	$ 14,556	$ 12,771

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - 6 months ended Jun. 30, 2018 - USD ($) $ in Thousands	Common Stock [Member]Common Class B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Common Class B [Member]	Total
Balances at Dec. 31, 2017	$ 4	$ 26	$ 51,025	$ 77,574	$ (1,635)	$ (36,953)		$ 90,041
Purchase of 156,797 shares of class A and 3,677 shares of class B treasury stock						(5,630)		(5,630)
Issuance of 344,958 class A common shares and 9,296 class B common shares for the exercise of stock options			4,919					4,919
Issuance of restricted common shares, net of forfeitures (3,496 class A shares)
Non-cash stock compensation expense			995					995
Settlement of restricted common shares and stock options in connection with Recapitalization for cash of $3,271 and 90,369 class A common shares			(2,548)			(723)		(3,271)
Settlement of class B common shares in connection with Recapitalization (3,527,246 class B common shares exchanged for $69,099 cash and 3,527,246 class A common shares)		4	118,335			(187,438)		(69,099)
Retirement of class B common shares in connection with Recapitalization (retirement of 4,328,552 class B common shares)	(4)		(17,112)	(186,944)		204,060
Dividends declared of $0.27 and $0.60 per A and B common share, respectively				(8,429)				(8,429)
Other comprehensive income, foreign currency translation adjustment					(698)			(698)
Net income				15,254			$ 4,624	15,254
Balances at Jun. 30, 2018		30	155,614	(99,810)	(2,333)	(26,684)		26,817
Cumulative effect adjustment for adoption of ASC 606 | Accounting Standards Update 2014-09 [Member]				$ 2,735				$ 2,735

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals)	6 Months Ended
	Jun. 30, 2018USD ($)$ / sharesshares
Common Stock [Member] | Common Class B [Member]
Shares of treasury stock purchased (in shares)	3,677
Shares of common stock issued for the exercise of stock options (in shares)	9,296
Settlement of class B common shares in connection with recapitalization, shares exchanged (in shares)	3,527,246
Retirement of class B common shares in connection with recapitalization, shares retired | $	$ 4,328,552
Dividends declared per common share (in dollars per share) | $ / shares	$ 0.60
Common Stock [Member]
Shares of treasury stock purchased (in shares)	156,797
Shares of common stock issued for the exercise of stock options (in shares)	344,958
Issuance of restricted common shares, net of forfeitures (in shares)	3,496
Settlement of restricted common shares and stock options in connection with recapitalization, shares (in shares)	90,369
Settlement of class B common shares in connection with recapitalization, shares issued (in shares)	3,527,246
Dividends declared per common share (in dollars per share) | $ / shares	$ 0.27
Shares of common stock issued for the exercise of stock options (in shares)	276,716

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net income	$ 15,254	$ 12,272
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,608	2,244
Deferred income taxes	996	386
Reserve for uncertain tax positions	92	73
Non-cash share-based compensation expense	995	792
Impairment of property and equipment	2
Net changes in assets and liabilities:
Trade accounts receivable and unbilled revenue	3,955	(2,299)
Prepaid expenses and other current assets	(2,393)	(1,696)
Deferred contract costs, net	2
Accounts payable	481	222
Accrued expenses, wages, bonuses and profit sharing	(2,371)	(750)
Income taxes receivable and payable	(1,235)	(1,818)
Deferred revenue	5	1,194
Net cash provided by operating activities	18,391	10,620
Cash flows from investing activities:
Purchases of property and equipment	(2,773)	(2,390)
Net cash used in investing activities	(2,773)	(2,390)
Cash flows from financing activities:
Payments related to Recapitalization	(72,370)
Proceeds from issuance of note payable	40,000
Borrowings on line of credit	1,000
Payments on line of credit	(1,000)
Payment of debt issuance costs	(187)
Payments on notes payable	(1,286)	(1,433)
Payments on capital lease obligations	(58)	(53)
Payment of employee payroll tax withholdings on share-based awards exercised	(712)	(105)
Payment of dividends on common stock	(8,445)	(8,431)
Net cash used in financing activities	(43,058)	(10,022)
Effect of exchange rate changes on cash	(595)	399
Change in cash and cash equivalents	(28,035)	(1,393)
Cash and cash equivalents at beginning of period	34,733	33,021
Cash and cash equivalents at end of period	6,698	31,628
Supplemental disclosure of cash paid for:
Interest, net of capitalized amounts	256	44
Income taxes	1,703	7,539
Supplemental disclosure of non-cash investing and financing activities:
Common stock (formerly class A) issued in the Recapitalization in exchange for then-existing class B shares and options.	121,371
Capital lease obligations originated for property and equipment	210	64
Stock tendered to the Company for cashless exercise of stock options in connection with equity incentive plans	$ 4,919	$ 2,101

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of business and basis of presentation National Research Corporation, doing business as NRC Health (“NRC Health,” the “Company,” “we,” “our,” “us” or similar terms), 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 customer loyalty for healthcare providers, payers and other healthcare organizations in the United States and Canada. The Company’s solutions enable its clients to understand the voice of the customer with greater clarity, immediacy and depth. The Company’s six one six The condensed consolidated balance sheet of the Company at December 31, 2017, 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 December 31, 2017, March 14, 2018. 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, doing business as NRC Health Canada. All significant intercompany transactions and balances have been eliminated. The Company’s Canadian subsidiary uses as its functional currency the local currency of the country in which it operates. It translates its assets and liabilities into U.S. dollars at the exchange rate in effect at the balance sheet date. It translates its revenue and expenses at the average exchange rate during the period. The Company includes translation gains and losses in accumulated other comprehensive income (loss), a component of shareholders’ equity. Gains and losses related to transactions denominated in a currency other than the functional currency of the country in which the Company operates and short-term intercompany accounts are included in other income (expense) in the consolidated statements of income. Revenue Recognition On January 1, 2018, 2014 09, Revenue- Revenue from Contracts with Customers 606” January 1, 2018 January 1, 2018 606, not $2.7 $814,000 The Company derives a majority of its revenues from its annually renewable subscription-based service agreements with its customers, which include performance measurement and improvement services, healthcare analytics and governance education services. Such agreements are generally cancelable on short or no 3 606, ● Identify the contract, or contracts, with a customer ● Identify the performance obligations in the contract ● Determine the transaction price ● Allocate the transaction price to the identified performance obligations ● Recognize revenue when, or as, the Company satisfies the performance obligations. The Company’s revenue arrangements with a client may one may one one not Prior to 2018, third not not The Company’s arrangements with customers consist principally of four 1 2 one 3 4 Subscription-based services - twelve may One-time services – one Fixed, non-subscription services – 2018, Unit-price services – The Company recognizes contract assets or unbilled receivables related to revenue recognized for services completed but not The following tables summarize the impact the adoption of ASC 606 Consolidated balance sheet: As reported June 30, 2018 Adjustments Balances without Adoption of ASC 606 Accounts receivable, net $ 10,689 $ 5 $ 10,694 Other current assets 125 (72 ) 53 All other current assets 12,819 -- 12,819 Total current assets 23,633 (67 ) 23,566 Deferred contract costs 3,369 (3,369 ) -- All other noncurrent assets 75,883 -- 75,883 Total assets $ 102,885 $ (3,436 ) $ 99,449 Deferred revenue $ 16,660 $ 61 $ 16,721 Other current liabilities 16,257 -- 16,257 Total current liabilities 32,917 61 32,978 Deferred income taxes 5,808 (802 ) 5,006 Other long term liabilities 37,343 -- 37,343 Total liabilities 76,068 (741 ) 75,327 Retained earnings (99,810 ) (2,697 ) (102,507 ) Accumulated other comprehensive income (2,333 ) 2 (2,331 ) Other stockholders’ equity 128,960 -- 128,960 Total stockholders’ equity 26,817 (2,695 ) 24,122 Total liabilities and stockholders’ equity $ 102,885 $ (3,436 ) $ 99,449 Consolidated statement of income: Three months ended June 30, 2018 Six months ended June 30, 2018 As reported Adjustments Balances Without Adoption of ASC 606 As reported Adjustments Balances Without Adoption of ASC 606 Revenue $ 28,017 $ 120 $ 28,137 $ 59,034 $ 48 $ 59,082 Direct expenses 10,996 (28 ) 10,968 23,904 (59 ) 23,845 Selling, general and administrative 7,940 (173 ) 7,767 15,808 57 15,865 Depreciation and amortization 1,325 -- 1,325 2,608 -- 2,608 Total operating expenses 20,261 (201 ) 20,060 42,320 (2 ) 42,318 Operating income 7,756 321 8,077 16,714 50 16,764 Other income (expense) 63 -- 63 71 -- 71 Income before income taxes 7,819 321 8,140 16,785 50 16,835 Provision (benefit) for income taxes (129 ) 74 (55 ) 1,531 12 1,543 Net income $ 7,948 $ 247 $ 8,195 $ 15,254 $ 38 $ 15,292 Earnings per share of common stock: Basic earnings per share: Common (formerly Class A) $ 0.29 $ 0.01 $ 0.30 $ 0.47 $ -- $ 0.47 Class B 0.27 -- 0.27 1.31 -- 1.31 Diluted earnings per share: Common (formerly Class A) $ 0.28 $ 0.01 $ 0.29 $ 0.45 $ -- $ 0.45 Class B 0.26 0.01 0.27 1.27 0.01 1.28 Consolidated statement of comprehensive income: Three months ended June 30, 2018 Six months ended June 30, 2018 As reported Adjustments Balances without adoption of ASC 606 As reported Adjustments Balances without adoption of ASC 606 Net Income $ 7,948 $ 247 $ 8,195 $ 15,254 $ 38 $ 15,292 Cumulative translation adjustment (283 ) 4 (279 ) (698 ) 2 (696 ) Comprehensive Income $ 7,665 $ 251 $ 7,916 $ 14,556 $ 40 $ 14,596 Consolidated statement of cash flows: Six months ended June 30, 2018 As reported Adjustments Balances without adoption of ASC 606 Cash flows from operating activities: Net income $ 15,254 $ 38 $ 15,292 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 2,608 -- 2,608 Deferred income taxes 996 12 1,008 Reserve for uncertain tax positions 92 -- 92 Non-cash share-based compensation expense 995 -- 995 Impairment of property and equipment 2 -- 2 Change in assets and liabilities: Trade accounts receivable and unbilled revenue 3,955 128 4,083 Prepaid expenses and other current assets (2,393 ) (2 ) (2,395 ) Deferred contract costs 2 (2 ) -- Accounts payable 481 -- 481 Accrued expenses, wages, bonus and profit sharing (2,371 ) -- (2,371 ) Income taxes receivable and payable (1,235 ) -- (1,235 ) Deferred revenue 5 (176 ) (171 ) Net cash provided by operating activities 18,391 (2 ) 18,389 Net cash used in investing activities (2,773 ) -- (2,773 ) Net cash used in financing activities (43,058 ) -- (43,058 ) Effect of exchange rate changes on cash (595 ) 2 (593 ) Change in cash and cash equivalents (28,035 ) -- (28,035 ) Cash and cash equivalents at beginning of period 34,733 -- 34,733 Cash and cash equivalents at end of period $ 6,698 -- $ 6,698 Deferred Contract Costs Deferred contract costs, net is stated at gross deferred costs less accumulated amortization. Beginning January 1, 2018, three five $445,000 $1,272,000 three six June 30, 2018, $639,000 $1,254,000 three six June 30, 2018, $29,000 $59,000 three six June 30, 2018, $610,000 $1,195,000 three six June 30, 2018, $7,000 $19,000 three six June 30, 2018, one 2018, January 1, 2018 $2.6 $776,000 $3.4 2018, 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 1 2 2 1 not 3 3 Commercial paper and Eurodollar deposits are included in cash equivalents and are valued at amortized cost, which approximates fair value due to their short-term nature. Eurodollar deposits are United States dollars deposited in a foreign bank branch of a United States bank and have daily liquidity. Both of these are included as a Level 2 The following details the Company’s financial assets and liabilities within the fair value hierarchy at June 30, 2018 December 31, 2017: Fair Values Measured on a Recurring Basis Level 1 Level 2 Level 3 Total (In thousands) As of June 30, 2018 Money Market Funds $ 767 $ -- $ -- $ 767 Total $ 767 $ -- $ -- $ 767 As of December 31, 2017 Money Market Funds $ 13,971 $ -- $ -- $ 13,971 Commercial Paper -- 10,490 -- 10,490 Eurodollar Deposits -- 10,017 -- 10,017 Total $ 13,971 $ 20,507 $ -- $ 34,478 There were no three June 30, 2018. The Company's long-term debt is recorded at historical cost. The fair value of long-term debt is classified in Level 2 June 30, 2018 December 31, 2017 (In thousands) Total carrying amount of long-term debt $ 39,781 $ 1,067 Estimated fair value of long-term debt $ 39,813 $ 1,066 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. Long-lived assets that are not June 30, 2018, December 31, 2017, no Contingencies Since the September 2017 2 three three Gennaro v. National Research Corporation, et al November 15, 2017, Gerson v. Hays, et al November 16, 2017. In re National Research Corporation Shareholder Litigation third Apfel v. Hays, et al December 1, 2017. In re National Research Corporation Shareholder Litigation March 23, 2018 Apfel April 4, 2018 June 30, 2018, no not Recent Accounting Pronouncements Not In January 2016, 2016 01, 2016 01 2016 01 December 15, 2017, not not In February 2016, 2016 02, 842 twelve December 15, 2018, June 30, 2018, $4.0 not not not In June 2016, 2016 13, 326 December 15, 2019 not

Note 2 - Recapitalization

Note 2 - Recapitalization	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Recapitalization [Text Block]	2. RECAPITALIZATION On April 16, 2018, one $19.59 April 17, 2018, $0.001 3,617,615 $72.4 In connection with the Recapitalization, on April 18, 2018, 5.

Note 3 - Contracts With Custome

Note 3 - Contracts With Customers	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3. CONTRACTS WITH CUSTOMERS The following table disaggregates revenue for the three six June 30, 2018 Three months ended June 30, 2018 Six months ended June 30, 2018 Subscription services recognized ratably over time $ 25,653 $ 51,441 Services recognized at a point in time 157 1,902 Fixed, non-subscription recognized over time 487 1,779 Unit price services, recognized over time 1,720 3,912 Total revenue $ 28,017 $ 59,034 The following table provides information about receivables, contract assets, and contract liabilities from contracts with customers (In thousands): Balance at 1/1/2018 Accounts receivables $ 10,689 $ 14,674 Contract assets included in other current assets $ 72 $ 74 Deferred Revenue $ (16,660 ) $ (16,642 ) ( 1 Represents the December 31, 2017 606 Significant changes in contract assets and contract liabilities during 2018 Three months ended June 30, 2018 Six months ended June 30, 2018 Contract Asset Deferred Revenue Contract Asset Deferred Revenue Increase (Decrease) Revenue recognized that was included in deferred revenue at beginning of year due to completion of services $ - $ (7,733 ) $ - $ (13,577 ) Increases due to invoicing of client, net of amounts recognized as revenue - 7,558 - 13,796 Decreases due to completion of services (or portion of services) and transferred to accounts receivable (41 ) - (58 ) - Change due to cumulative catch-up adjustments arising from changes in expected contract consideration (84 ) (153 ) Decreases due to impairment - - - - Increases due to revenue recognized in the period with additional performance obligations before invoicing 25 - 56 - not one one June 30, 2018 $678,000, $341,000, $284,000 $53,000 2018, 2019 2020,

Note 4 - Income Taxes

Note 4 - Income Taxes	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	4. INCOME TAXES The effective tax rate for the three June 30, 2018 1.7 32.1% 2017 $1.1 35% 21% December 22, 2017. $558,000 $70,000 six June 30, 2018 9.1% 33.5% 2017. 35% 21% $908,000 $137,000

Note 5 - Notes Payable

Note 5 - Notes Payable	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	5. NOTES PAYABLE The Company’s long term debt consists of the following: June 30, 2018 December 31, 2017 Term Loans $ 39,781 $ 1,067 Less: current portion (3,575 ) (1,067 ) Less: unamortized debt issuance costs (177 ) — Notes payable, net of current portion $ 36,029 $ — The balance on the Company’s former term note with US Bank was paid in full in March 2018. On April 18, 2018, $15,000,000 $40,000,000 $15,000,000 may The Term Loan is payable in monthly installments of $462,988 April 2020 $526,362 April 2023. 5%. Borrowings under the Line of Credit and the Delayed Draw Term Loan, if any, bear interest at a floating rate equal to the 30 225 4.24% June 30, 2018). April 2021. June 30, 2018, not three six June 30, 2018 $385,000 $193,000, three six June 30, 2018 4.16%. no The Company paid a one 0.25% 0.20% The Credit Agreement is collateralized by substantially all of the Company’s assets and contains customary representations, warranties, affirmative and negative covenants (including financial covenants) and events of default. The negative covenants include, among other things, restrictions regarding the incurrence of indebtedness and liens, repurchases of the Company’s Common Stock and acquisitions, subject in each case to certain exceptions. The Credit Agreement also contains certain financial covenants with respect to a minimum fixed charge coverage ratio of 1.10x 3.00x June 30, 2018, Scheduled maturities of notes payable at June 30, 2018 Remainder of 2018 $ 1,786 2019 3,715 2020 4,418 2021 4,916 2022 5,171 Thereafter 19,775

Note 6 - Share-based Compensati

Note 6 - Share-based Compensation	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	6. 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. As described in Note 2, April $331,000 three six June 30, 2018. 2, The Company’s 2001 1,800,000 300,000 one five five ten The Company’s 2004 “2004 3,000,000 500,000 2004 not 2018, $100,000 one ten three The Company’s 2006 1,800,000 300,000 may five ten The Company granted options to purchase 116,276 six June 30, 2018. 2018 2017 Common Stock (formerly Class A) Class A Class B Expected dividend yield at date of grant 2.59% 2.62% 8.06% Expected stock price volatility 32.47% 32.45% 26.75% Risk-free interest rate 2.51% 2.18% 2.18% Expected life of options (in years) 7.3 6.8 6.8 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 2006 2004 six June 30, 2018: Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value (In thousands) Common Stock (formerly Class A) Outstanding at December 31, 2017 1,746,634 $ 13.88 Granted 116,276 $ 36.12 Exercised (344,958 ) $ 13.78 $ 7,119 Forfeited (21,383 ) $ 26.18 Outstanding at June 30, 2018 1,496,569 $ 15.46 5.24 $ 32,838 Exercisable at June 30, 2018 1,104,429 $ 13.29 4.22 $ 26,631 Class B Outstanding at December 31, 2017 276,716 $ 31.78 Granted -- $ -- Exercised/Settled in Recapitalization (276,716 ) $ 31.78 $ 5,937 Forfeited -- $ -- Outstanding at June 30, 2018 -- $ -- -- $ -- Exercisable at June 30, 2018 -- $ -- -- $ -- As of June 30, 2018 $1.6 3.05 The following table summarizes information for the three June 30, 2018, 2001 2006 Common (formerly Class A) Shares Outstanding Common (formerly 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, 2017 81,667 $ 13.80 13,611 $ 36.65 Granted 6,793 36.80 -- -- Vested/Settled in Recapitalization -- -- (13,611 ) 36.65 Forfeited (10,289 ) $ 15.23 -- $ -- Outstanding at June 30, 2018 78,171 $ 15.56 -- $ -- As of June 30, 2018 $593,000 2.93

Note 7 - Goodwill and Other Int

Note 7 - Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	7. GOODWILL AND OTHER INTANGIBLE ASSETS The following represents a summary of changes in the Company’s carrying amount of goodwill for the six June 30, 2018: (In thousands) Balance as of December 31, 2017 $ 58,021 Foreign currency translation (108 ) Balance as of June 30, 2018 $ 57,913 Intangible assets consisted of the following: June 30, 2018 December 31, 2017 (In thousands) Non-amortizing other intangible assets: Trade name $ 1,191 $ 1,191 Amortizing other intangible assets: Customer related 9,336 9,347 Technology 1,360 1,360 Trade name 1,572 1,572 Total other intangible assets 13,459 13,470 Accumulated amortization (11,031 ) (10,706 ) Other intangible assets, net $ 2,428 $ 2,764

Note 8 - Property and Equipment

Note 8 - Property and Equipment	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	8. PROPERTY AND EQUIPMENT June 30, 2018 December 31, 2017 (In thousands) Property and equipment $ 43,223 $ 40,206 Accumulated depreciation (29,903 ) (27,847 ) Property and equipment, net $ 13,320 $ 12,359

Note 9 - Earnings Per Share

Note 9 - Earnings Per Share	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	9. EARNINGS PER SHARE Net income per share of the Company's former class A common stock and former class B common stock was computed using the two 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 were the same for the holders of the Company's former class A common stock and former class B common stock. Other than share distributions and liquidation rights, the amount of any dividend or other distribution payable on each share of former class A common stock was equal to one sixth 1/6th As described in Note 2, April April 17, 2018. two April 16, 2018, For the three June 30, 2017, 104,835 three June 30, 2018, 84,963 three June 30, 2017, 17,473 For the Three Months Ended June 30, 2018 For the Three Months Ended June 30, 2017 Common Stock (formerly Class A) Class B Common Stock Common Stock (formerly Class A) Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 7,000 $ 948 $ 2,855 $ 2,897 Allocation of distributed and undistributed income to unvested restricted stock shareholders (23 ) (4 ) (22 ) (22 ) Net income attributable to common shareholders $ 6,977 $ 944 $ 2,833 $ 2,875 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 23,957 3,527 20,752 3,514 Net income per share – basic $ 0.29 $ 0.27 $ 0.14 $ 0.82 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 6,977 $ 944 $ 2,833 $ 2,875 Denominator for net income per share - diluted: Weighted average common shares outstanding - basic 23,957 3,527 20,752 3,514 Weighted average effect of dilutive securities – stock options 889 93 773 77 Denominator for diluted earnings per share – adjusted weighted average shares 24,846 3,620 21,525 3,591 Net income per share – diluted $ 0.28 $ 0.26 $ 0.13 $ 0.80 For the six June 30, 2017, 115,908 19,318 six June 30, 2018 2017, 78,945 52,707 six June 30, 2017, 38,784 For the Six Months Ended June 30, 2018 For the Six Months Ended June 30, 2017 Common Stock (formerly Class A) Class B Common Stock Common Stock (formerly Class A) Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 10,630 $ 4,624 $ 6,088 $ 6,184 Allocation of distributed and undistributed income to unvested restricted stock shareholders (38 ) (18 ) (48 ) (49 ) Net income attributable to common shareholders $ 10,592 $ 4,606 $ 6,040 $ 6,135 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 22,429 3,527 20,745 3,514 Net income per share – basic $ 0.47 $ 1.31 $ 0.29 $ 1.75 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 10,592 $ 4,606 $ 6,040 $ 6,135 Denominator for net income per share - diluted: Weighted average common shares outstanding – basic 22,429 3,527 20,745 3,514 Weighted average effect of dilutive securities – stock options 921 101 659 70 Denominator for diluted earnings per share – adjusted weighted average shares 23,350 3,628 21,404 3,584 Net income per share – diluted $ 0.45 $ 1.27 $ 0.28 $ 1.71

Note 10 - Related Party

Note 10 - Related Party	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	10. RELATED PARTY A director 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 $53,000 $62,000 three June 30, 2018 2017, $94,000 $120,000 six June 30, 2018 2017, During 2017, 2016 three June 30, 2018 2017, $66,000 $171,000, six June 30, 2018 2017, $109,000 $295,000,

Note 11 - Segment Information

Note 11 - Segment Information	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	11. SEGMENT INFORMATION The Company’s six one six June 30, 2018 December 31, 2017 Long-lived assets: United States $ 76,871 $ 72,562 Canada 2,381 2,495 Total $ 79,252 $ 75,057 Total assets: United States $ 97,101 $ 110,785 Canada 5,784 16,531 Total $ 102,855 $ 127,316

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition On January 1, 2018, 2014 09, Revenue- Revenue from Contracts with Customers 606” January 1, 2018 January 1, 2018 606, not $2.7 $814,000 The Company derives a majority of its revenues from its annually renewable subscription-based service agreements with its customers, which include performance measurement and improvement services, healthcare analytics and governance education services. Such agreements are generally cancelable on short or no 3 606, ● Identify the contract, or contracts, with a customer ● Identify the performance obligations in the contract ● Determine the transaction price ● Allocate the transaction price to the identified performance obligations ● Recognize revenue when, or as, the Company satisfies the performance obligations. The Company’s revenue arrangements with a client may one may one one not Prior to 2018, third not not The Company’s arrangements with customers consist principally of four 1 2 one 3 4 Subscription-based services - twelve may One-time services – one Fixed, non-subscription services – 2018, Unit-price services – The Company recognizes contract assets or unbilled receivables related to revenue recognized for services completed but not The following tables summarize the impact the adoption of ASC 606 Consolidated balance sheet: As reported June 30, 2018 Adjustments Balances without Adoption of ASC 606 Accounts receivable, net $ 10,689 $ 5 $ 10,694 Other current assets 125 (72 ) 53 All other current assets 12,819 -- 12,819 Total current assets 23,633 (67 ) 23,566 Deferred contract costs 3,369 (3,369 ) -- All other noncurrent assets 75,883 -- 75,883 Total assets $ 102,885 $ (3,436 ) $ 99,449 Deferred revenue $ 16,660 $ 61 $ 16,721 Other current liabilities 16,257 -- 16,257 Total current liabilities 32,917 61 32,978 Deferred income taxes 5,808 (802 ) 5,006 Other long term liabilities 37,343 -- 37,343 Total liabilities 76,068 (741 ) 75,327 Retained earnings (99,810 ) (2,697 ) (102,507 ) Accumulated other comprehensive income (2,333 ) 2 (2,331 ) Other stockholders’ equity 128,960 -- 128,960 Total stockholders’ equity 26,817 (2,695 ) 24,122 Total liabilities and stockholders’ equity $ 102,885 $ (3,436 ) $ 99,449 Consolidated statement of income: Three months ended June 30, 2018 Six months ended June 30, 2018 As reported Adjustments Balances Without Adoption of ASC 606 As reported Adjustments Balances Without Adoption of ASC 606 Revenue $ 28,017 $ 120 $ 28,137 $ 59,034 $ 48 $ 59,082 Direct expenses 10,996 (28 ) 10,968 23,904 (59 ) 23,845 Selling, general and administrative 7,940 (173 ) 7,767 15,808 57 15,865 Depreciation and amortization 1,325 -- 1,325 2,608 -- 2,608 Total operating expenses 20,261 (201 ) 20,060 42,320 (2 ) 42,318 Operating income 7,756 321 8,077 16,714 50 16,764 Other income (expense) 63 -- 63 71 -- 71 Income before income taxes 7,819 321 8,140 16,785 50 16,835 Provision (benefit) for income taxes (129 ) 74 (55 ) 1,531 12 1,543 Net income $ 7,948 $ 247 $ 8,195 $ 15,254 $ 38 $ 15,292 Earnings per share of common stock: Basic earnings per share: Common (formerly Class A) $ 0.29 $ 0.01 $ 0.30 $ 0.47 $ -- $ 0.47 Class B 0.27 -- 0.27 1.31 -- 1.31 Diluted earnings per share: Common (formerly Class A) $ 0.28 $ 0.01 $ 0.29 $ 0.45 $ -- $ 0.45 Class B 0.26 0.01 0.27 1.27 0.01 1.28 Consolidated statement of comprehensive income: Three months ended June 30, 2018 Six months ended June 30, 2018 As reported Adjustments Balances without adoption of ASC 606 As reported Adjustments Balances without adoption of ASC 606 Net Income $ 7,948 $ 247 $ 8,195 $ 15,254 $ 38 $ 15,292 Cumulative translation adjustment (283 ) 4 (279 ) (698 ) 2 (696 ) Comprehensive Income $ 7,665 $ 251 $ 7,916 $ 14,556 $ 40 $ 14,596 Consolidated statement of cash flows: Six months ended June 30, 2018 As reported Adjustments Balances without adoption of ASC 606 Cash flows from operating activities: Net income $ 15,254 $ 38 $ 15,292 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 2,608 -- 2,608 Deferred income taxes 996 12 1,008 Reserve for uncertain tax positions 92 -- 92 Non-cash share-based compensation expense 995 -- 995 Impairment of property and equipment 2 -- 2 Change in assets and liabilities: Trade accounts receivable and unbilled revenue 3,955 128 4,083 Prepaid expenses and other current assets (2,393 ) (2 ) (2,395 ) Deferred contract costs 2 (2 ) -- Accounts payable 481 -- 481 Accrued expenses, wages, bonus and profit sharing (2,371 ) -- (2,371 ) Income taxes receivable and payable (1,235 ) -- (1,235 ) Deferred revenue 5 (176 ) (171 ) Net cash provided by operating activities 18,391 (2 ) 18,389 Net cash used in investing activities (2,773 ) -- (2,773 ) Net cash used in financing activities (43,058 ) -- (43,058 ) Effect of exchange rate changes on cash (595 ) 2 (593 ) Change in cash and cash equivalents (28,035 ) -- (28,035 ) Cash and cash equivalents at beginning of period 34,733 -- 34,733 Cash and cash equivalents at end of period $ 6,698 -- $ 6,698 Deferred Contract Costs Deferred contract costs, net is stated at gross deferred costs less accumulated amortization. Beginning January 1, 2018, three five $445,000 $1,272,000 three six June 30, 2018, $639,000 $1,254,000 three six June 30, 2018, $29,000 $59,000 three six June 30, 2018, $610,000 $1,195,000 three six June 30, 2018, $7,000 $19,000 three six June 30, 2018, one 2018, January 1, 2018 $2.6 $776,000 $3.4 2018,
Fair Value Measurement, Policy [Policy Text Block]	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 1 2 2 1 not 3 3 Commercial paper and Eurodollar deposits are included in cash equivalents and are valued at amortized cost, which approximates fair value due to their short-term nature. Eurodollar deposits are United States dollars deposited in a foreign bank branch of a United States bank and have daily liquidity. Both of these are included as a Level 2 The following details the Company’s financial assets and liabilities within the fair value hierarchy at June 30, 2018 December 31, 2017: Fair Values Measured on a Recurring Basis Level 1 Level 2 Level 3 Total (In thousands) As of June 30, 2018 Money Market Funds $ 767 $ -- $ -- $ 767 Total $ 767 $ -- $ -- $ 767 As of December 31, 2017 Money Market Funds $ 13,971 $ -- $ -- $ 13,971 Commercial Paper -- 10,490 -- 10,490 Eurodollar Deposits -- 10,017 -- 10,017 Total $ 13,971 $ 20,507 $ -- $ 34,478 There were no three June 30, 2018. The Company's long-term debt is recorded at historical cost. The fair value of long-term debt is classified in Level 2 June 30, 2018 December 31, 2017 (In thousands) Total carrying amount of long-term debt $ 39,781 $ 1,067 Estimated fair value of long-term debt $ 39,813 $ 1,066 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. Long-lived assets that are not June 30, 2018, December 31, 2017, no
Commitments and Contingencies, Policy [Policy Text Block]	Contingencies Since the September 2017 2 three three Gennaro v. National Research Corporation, et al November 15, 2017, Gerson v. Hays, et al November 16, 2017. In re National Research Corporation Shareholder Litigation third Apfel v. Hays, et al December 1, 2017. In re National Research Corporation Shareholder Litigation March 23, 2018 Apfel April 4, 2018 June 30, 2018, no not
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Not In January 2016, 2016 01, 2016 01 2016 01 December 15, 2017, not not In February 2016, 2016 02, 842 twelve December 15, 2018, June 30, 2018, $4.0 not not not In June 2016, 2016 13, 326 December 15, 2019 not

Note 1 - Summary of Significa21

Note 1 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Impact of the Adoption of ASC 606 on Financial Statement Line Items [Table Text Block]	As reported June 30, 2018 Adjustments Balances without Adoption of ASC 606 Accounts receivable, net $ 10,689 $ 5 $ 10,694 Other current assets 125 (72 ) 53 All other current assets 12,819 -- 12,819 Total current assets 23,633 (67 ) 23,566 Deferred contract costs 3,369 (3,369 ) -- All other noncurrent assets 75,883 -- 75,883 Total assets $ 102,885 $ (3,436 ) $ 99,449 Deferred revenue $ 16,660 $ 61 $ 16,721 Other current liabilities 16,257 -- 16,257 Total current liabilities 32,917 61 32,978 Deferred income taxes 5,808 (802 ) 5,006 Other long term liabilities 37,343 -- 37,343 Total liabilities 76,068 (741 ) 75,327 Retained earnings (99,810 ) (2,697 ) (102,507 ) Accumulated other comprehensive income (2,333 ) 2 (2,331 ) Other stockholders’ equity 128,960 -- 128,960 Total stockholders’ equity 26,817 (2,695 ) 24,122 Total liabilities and stockholders’ equity $ 102,885 $ (3,436 ) $ 99,449 Three months ended June 30, 2018 Six months ended June 30, 2018 As reported Adjustments Balances Without Adoption of ASC 606 As reported Adjustments Balances Without Adoption of ASC 606 Revenue $ 28,017 $ 120 $ 28,137 $ 59,034 $ 48 $ 59,082 Direct expenses 10,996 (28 ) 10,968 23,904 (59 ) 23,845 Selling, general and administrative 7,940 (173 ) 7,767 15,808 57 15,865 Depreciation and amortization 1,325 -- 1,325 2,608 -- 2,608 Total operating expenses 20,261 (201 ) 20,060 42,320 (2 ) 42,318 Operating income 7,756 321 8,077 16,714 50 16,764 Other income (expense) 63 -- 63 71 -- 71 Income before income taxes 7,819 321 8,140 16,785 50 16,835 Provision (benefit) for income taxes (129 ) 74 (55 ) 1,531 12 1,543 Net income $ 7,948 $ 247 $ 8,195 $ 15,254 $ 38 $ 15,292 Earnings per share of common stock: Basic earnings per share: Common (formerly Class A) $ 0.29 $ 0.01 $ 0.30 $ 0.47 $ -- $ 0.47 Class B 0.27 -- 0.27 1.31 -- 1.31 Diluted earnings per share: Common (formerly Class A) $ 0.28 $ 0.01 $ 0.29 $ 0.45 $ -- $ 0.45 Class B 0.26 0.01 0.27 1.27 0.01 1.28 Three months ended June 30, 2018 Six months ended June 30, 2018 As reported Adjustments Balances without adoption of ASC 606 As reported Adjustments Balances without adoption of ASC 606 Net Income $ 7,948 $ 247 $ 8,195 $ 15,254 $ 38 $ 15,292 Cumulative translation adjustment (283 ) 4 (279 ) (698 ) 2 (696 ) Comprehensive Income $ 7,665 $ 251 $ 7,916 $ 14,556 $ 40 $ 14,596 Six months ended June 30, 2018 As reported Adjustments Balances without adoption of ASC 606 Cash flows from operating activities: Net income $ 15,254 $ 38 $ 15,292 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 2,608 -- 2,608 Deferred income taxes 996 12 1,008 Reserve for uncertain tax positions 92 -- 92 Non-cash share-based compensation expense 995 -- 995 Impairment of property and equipment 2 -- 2 Change in assets and liabilities: Trade accounts receivable and unbilled revenue 3,955 128 4,083 Prepaid expenses and other current assets (2,393 ) (2 ) (2,395 ) Deferred contract costs 2 (2 ) -- Accounts payable 481 -- 481 Accrued expenses, wages, bonus and profit sharing (2,371 ) -- (2,371 ) Income taxes receivable and payable (1,235 ) -- (1,235 ) Deferred revenue 5 (176 ) (171 ) Net cash provided by operating activities 18,391 (2 ) 18,389 Net cash used in investing activities (2,773 ) -- (2,773 ) Net cash used in financing activities (43,058 ) -- (43,058 ) Effect of exchange rate changes on cash (595 ) 2 (593 ) Change in cash and cash equivalents (28,035 ) -- (28,035 ) Cash and cash equivalents at beginning of period 34,733 -- 34,733 Cash and cash equivalents at end of period $ 6,698 -- $ 6,698
Fair Value, by Balance Sheet Grouping [Table Text Block]	June 30, 2018 December 31, 2017 (In thousands) Total carrying amount of long-term debt $ 39,781 $ 1,067 Estimated fair value of long-term debt $ 39,813 $ 1,066
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, 2018 Money Market Funds $ 767 $ -- $ -- $ 767 Total $ 767 $ -- $ -- $ 767 As of December 31, 2017 Money Market Funds $ 13,971 $ -- $ -- $ 13,971 Commercial Paper -- 10,490 -- 10,490 Eurodollar Deposits -- 10,017 -- 10,017 Total $ 13,971 $ 20,507 $ -- $ 34,478

Note 3 - Contracts With Custo22

Note 3 - Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three months ended June 30, 2018 Six months ended June 30, 2018 Subscription services recognized ratably over time $ 25,653 $ 51,441 Services recognized at a point in time 157 1,902 Fixed, non-subscription recognized over time 487 1,779 Unit price services, recognized over time 1,720 3,912 Total revenue $ 28,017 $ 59,034
Contract with Customer, Asset and Liability [Table Text Block]	Balance at 1/1/2018 Accounts receivables $ 10,689 $ 14,674 Contract assets included in other current assets $ 72 $ 74 Deferred Revenue $ (16,660 ) $ (16,642 ) Three months ended June 30, 2018 Six months ended June 30, 2018 Contract Asset Deferred Revenue Contract Asset Deferred Revenue Increase (Decrease) Revenue recognized that was included in deferred revenue at beginning of year due to completion of services $ - $ (7,733 ) $ - $ (13,577 ) Increases due to invoicing of client, net of amounts recognized as revenue - 7,558 - 13,796 Decreases due to completion of services (or portion of services) and transferred to accounts receivable (41 ) - (58 ) - Change due to cumulative catch-up adjustments arising from changes in expected contract consideration (84 ) (153 ) Decreases due to impairment - - - - Increases due to revenue recognized in the period with additional performance obligations before invoicing 25 - 56 -

Note 5 - Notes Payable (Tables)

Note 5 - Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Debt [Table Text Block]	June 30, 2018 December 31, 2017 Term Loans $ 39,781 $ 1,067 Less: current portion (3,575 ) (1,067 ) Less: unamortized debt issuance costs (177 ) — Notes payable, net of current portion $ 36,029 $ —
Schedule of Maturities of Long-term Debt [Table Text Block]	Remainder of 2018 $ 1,786 2019 3,715 2020 4,418 2021 4,916 2022 5,171 Thereafter 19,775

Note 6 - Share-based Compensa24

Note 6 - Share-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2018 2017 Common Stock (formerly Class A) Class A Class B Expected dividend yield at date of grant 2.59% 2.62% 8.06% Expected stock price volatility 32.47% 32.45% 26.75% Risk-free interest rate 2.51% 2.18% 2.18% Expected life of options (in years) 7.3 6.8 6.8
Share-based Compensation, Activity [Table Text Block]	Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value (In thousands) Common Stock (formerly Class A) Outstanding at December 31, 2017 1,746,634 $ 13.88 Granted 116,276 $ 36.12 Exercised (344,958 ) $ 13.78 $ 7,119 Forfeited (21,383 ) $ 26.18 Outstanding at June 30, 2018 1,496,569 $ 15.46 5.24 $ 32,838 Exercisable at June 30, 2018 1,104,429 $ 13.29 4.22 $ 26,631 Class B Outstanding at December 31, 2017 276,716 $ 31.78 Granted -- $ -- Exercised/Settled in Recapitalization (276,716 ) $ 31.78 $ 5,937 Forfeited -- $ -- Outstanding at June 30, 2018 -- $ -- -- $ -- Exercisable at June 30, 2018 -- $ -- -- $ --
Schedule of Nonvested Share Activity [Table Text Block]	Common (formerly Class A) Shares Outstanding Common (formerly 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, 2017 81,667 $ 13.80 13,611 $ 36.65 Granted 6,793 36.80 -- -- Vested/Settled in Recapitalization -- -- (13,611 ) 36.65 Forfeited (10,289 ) $ 15.23 -- $ -- Outstanding at June 30, 2018 78,171 $ 15.56 -- $ --

Note 7 - Goodwill and Other I25

Note 7 - Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Goodwill [Table Text Block]	(In thousands) Balance as of December 31, 2017 $ 58,021 Foreign currency translation (108 ) Balance as of June 30, 2018 $ 57,913
Schedule of Intangible Assets [Table Text Block]	June 30, 2018 December 31, 2017 (In thousands) Non-amortizing other intangible assets: Trade name $ 1,191 $ 1,191 Amortizing other intangible assets: Customer related 9,336 9,347 Technology 1,360 1,360 Trade name 1,572 1,572 Total other intangible assets 13,459 13,470 Accumulated amortization (11,031 ) (10,706 ) Other intangible assets, net $ 2,428 $ 2,764

Note 8 - Property and Equipme26

Note 8 - Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, 2018 December 31, 2017 (In thousands) Property and equipment $ 43,223 $ 40,206 Accumulated depreciation (29,903 ) (27,847 ) Property and equipment, net $ 13,320 $ 12,359

Note 9 - Earnings Per Share (Ta

Note 9 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended June 30, 2018 For the Three Months Ended June 30, 2017 Common Stock (formerly Class A) Class B Common Stock Common Stock (formerly Class A) Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 7,000 $ 948 $ 2,855 $ 2,897 Allocation of distributed and undistributed income to unvested restricted stock shareholders (23 ) (4 ) (22 ) (22 ) Net income attributable to common shareholders $ 6,977 $ 944 $ 2,833 $ 2,875 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 23,957 3,527 20,752 3,514 Net income per share – basic $ 0.29 $ 0.27 $ 0.14 $ 0.82 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 6,977 $ 944 $ 2,833 $ 2,875 Denominator for net income per share - diluted: Weighted average common shares outstanding - basic 23,957 3,527 20,752 3,514 Weighted average effect of dilutive securities – stock options 889 93 773 77 Denominator for diluted earnings per share – adjusted weighted average shares 24,846 3,620 21,525 3,591 Net income per share – diluted $ 0.28 $ 0.26 $ 0.13 $ 0.80 For the Six Months Ended June 30, 2018 For the Six Months Ended June 30, 2017 Common Stock (formerly Class A) Class B Common Stock Common Stock (formerly Class A) Class B Common Stock (In thousands, except per share data) Numerator for net income per share - basic: Net income $ 10,630 $ 4,624 $ 6,088 $ 6,184 Allocation of distributed and undistributed income to unvested restricted stock shareholders (38 ) (18 ) (48 ) (49 ) Net income attributable to common shareholders $ 10,592 $ 4,606 $ 6,040 $ 6,135 Denominator for net income per share - basic: Weighted average common shares outstanding - basic 22,429 3,527 20,745 3,514 Net income per share – basic $ 0.47 $ 1.31 $ 0.29 $ 1.75 Numerator for net income per share - diluted: Net income attributable to common shareholders for basic computation $ 10,592 $ 4,606 $ 6,040 $ 6,135 Denominator for net income per share - diluted: Weighted average common shares outstanding – basic 22,429 3,527 20,745 3,514 Weighted average effect of dilutive securities – stock options 921 101 659 70 Denominator for diluted earnings per share – adjusted weighted average shares 23,350 3,628 21,404 3,584 Net income per share – diluted $ 0.45 $ 1.27 $ 0.28 $ 1.71

Note 11 - Segment Information (

Note 11 - Segment Information (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	June 30, 2018 December 31, 2017 Long-lived assets: United States $ 76,871 $ 72,562 Canada 2,381 2,495 Total $ 79,252 $ 75,057 Total assets: United States $ 97,101 $ 110,785 Canada 5,784 16,531 Total $ 102,855 $ 127,316

Note 1 - Summary of Significa29

Note 1 - Summary of Significant Accounting Policies (Details Textual)	Jan. 01, 2018USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Number of Operating Segments			6
Number of Reportable Segments			1
Incremental Costs of Obtaining a Contract, Deferred During Period		$ 445,000	$ 1,272,000
Capitalized Contract Cost, Amortization		639,000	1,254,000
Asset Impairment Charges, Total			0	$ 0
Loss Contingency Accrual, Ending Balance		0	0
Operating Leases, Rent Expense, Minimum Rentals			4,000,000
Direct Operating Costs [Member]
Capitalized Contract Cost, Amortization		29,000	59,000
Selling, General and Administrative Expenses [Member]
Capitalized Contract Cost, Amortization		610,000	1,195,000
Capitalized Contract Cost, Impairment Loss		$ 7,000	$ 19,000
Minimum [Member]
Capitalized Contract Cost, Amortization Period		3 years	3 years
Maximum [Member]
Capitalized Contract Cost, Amortization Period		5 years	5 years
Accounting Standards Update 2014-09 [Member]
Cumulative Effect on Retained Earnings, Net of Tax, Total	$ 2,700,000
Cumulative Effect on Retained Earnings, Tax	814,000
Accounting Standards Update 2014-09 [Member] | Changes Related to Contract Costs [Member]
Cumulative Effect on Retained Earnings, Net of Tax, Total	2,600,000
Cumulative Effect on Retained Earnings, Tax	776,000
Cumulative Effect on Retained Earnings, before Tax	$ 3,400,000

Note 1 - Summary of Significa30

Note 1 - Summary of Significant Accounting Policies - Impact of the Adoption of ASC 606 on the Consolidated Financial Statements (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jan. 01, 2018	[1]	Dec. 31, 2017
Accounts receivable, net	$ 10,689		$ 10,689		$ 14,674		$ 14,806
Other current assets	125		125				35
All other current assets	12,819		12,819
Total current assets	23,633		23,633				52,259
Deferred contract costs	3,369		3,369
All other noncurrent assets	75,883		75,883
Total assets	102,885		102,885				127,316
Deferred revenue	16,660		16,660		$ 16,642		16,878
Other current liabilities	16,257		16,257
Total current liabilities	32,917		32,917				32,310
Deferred income taxes	5,808		5,808				4,030
Other long term liabilities	37,343		37,343
Total liabilities	76,068		76,068				37,275
Retained earnings	(99,810)		(99,810)				77,574
Accumulated other comprehensive income	(2,333)		(2,333)				(1,635)
Other stockholders’ equity	128,960		128,960
Total stockholders’ equity	26,817		26,817				90,041
Total liabilities and stockholders’ equity	102,885		102,885				$ 127,316
Revenue	28,017	$ 28,435	59,034	$ 58,710
Direct expenses	10,996	11,939	23,904	24,439
Selling, general and administrative	7,940	6,905	15,808	13,591
Depreciation and amortization	1,325	1,139	2,608	2,244
Total operating expenses	20,261	19,983	42,320	40,274
Operating income	7,756	8,452	16,714	18,436
Other income (expense)	63	19	71	14
Income before income taxes	7,819	8,471	16,785	18,450
Provision (benefit) for income taxes	(129)	2,719	1,531	6,178
Net income	7,948	5,752	15,254	12,272
Cumulative translation adjustment	(283)	381	(698)	499
Comprehensive Income	7,665	6,133	14,556	12,771
Deferred income taxes			996	386
Reserve for uncertain tax positions			92	73
Non-cash share-based compensation expense			995	792
Impairment of property and equipment			2
Trade accounts receivable and unbilled revenue			3,955	(2,299)
Prepaid expenses and other current assets			(2,393)	(1,696)
Deferred contract costs			2
Accounts payable			481	222
Accrued expenses, wages, bonus and profit sharing			(2,371)	(750)
Income taxes receivable and payable			(1,235)	(1,818)
Deferred revenue			5	1,194
Net cash provided by operating activities			18,391	10,620
Net cash used in investing activities			(2,773)	(2,390)
Net cash used in financing activities			(43,058)	(10,022)
Effect of exchange rate changes on cash			(595)	399
Change in cash and cash equivalents			(28,035)	(1,393)
Cash and cash equivalents at beginning of period			34,733	33,021
Cash and cash equivalents at end of period	6,698	31,628	6,698	31,628
Common Class A [Member]
Net income	$ 7,000	$ 2,855	$ 10,630	$ 6,088
Basic earnings per share (in dollars per share)	$ 0.29	$ 0.14	$ 0.47	$ 0.29
Diluted earnings per share (in dollars per share)	$ 0.28	$ 0.13	$ 0.45	$ 0.28
Common Class B [Member]
Net income	$ 948	$ 2,897	$ 4,624	$ 6,184
Basic earnings per share (in dollars per share)	$ 0.27	$ 0.82	$ 1.31	$ 1.75
Diluted earnings per share (in dollars per share)	$ 0.26	$ 0.80	$ 1.27	$ 1.71
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Adjustments for New Accounting Pronouncement [Member]
Accounts receivable, net	$ 5		$ 5
Other current assets	(72)		(72)
All other current assets
Total current assets	(67)		(67)
Deferred contract costs	(3,369)		(3,369)
All other noncurrent assets
Total assets	(3,436)		(3,436)
Deferred revenue	61		61
Other current liabilities
Total current liabilities	61		61
Deferred income taxes	(802)		(802)
Other long term liabilities
Total liabilities	(741)		(741)
Retained earnings	(2,697)		(2,697)
Accumulated other comprehensive income	2		2
Other stockholders’ equity
Total stockholders’ equity	(2,695)		(2,695)
Total liabilities and stockholders’ equity	(3,436)		(3,436)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Revenue	120		48
Direct expenses	(28)		(59)
Selling, general and administrative	(173)		57
Depreciation and amortization
Total operating expenses	(201)		(2)
Operating income	321		50
Other income (expense)
Income before income taxes	321		50
Provision (benefit) for income taxes	74		12
Net income	247		38
Cumulative translation adjustment	4		2
Comprehensive Income	251		40
Deferred income taxes			12
Reserve for uncertain tax positions
Non-cash share-based compensation expense
Impairment of property and equipment
Trade accounts receivable and unbilled revenue			128
Prepaid expenses and other current assets			(2)
Deferred contract costs			(2)
Accounts payable
Accrued expenses, wages, bonus and profit sharing
Income taxes receivable and payable
Deferred revenue			(176)
Net cash provided by operating activities			(2)
Net cash used in investing activities
Net cash used in financing activities
Effect of exchange rate changes on cash			2
Change in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Common Class A [Member]
Basic earnings per share (in dollars per share)	$ 0.01
Diluted earnings per share (in dollars per share)	0.01
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Common Class B [Member]
Basic earnings per share (in dollars per share)
Diluted earnings per share (in dollars per share)	$ 0.01		$ 0.01
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Accounts receivable, net	$ 10,694		$ 10,694
Other current assets	53		53
All other current assets	12,819		12,819
Total current assets	23,566		23,566
Deferred contract costs
All other noncurrent assets	75,883		75,883
Total assets	99,449		99,449
Deferred revenue	16,721		16,721
Other current liabilities	16,257		16,257
Total current liabilities	32,978		32,978
Deferred income taxes	5,006		5,006
Other long term liabilities	37,343		37,343
Total liabilities	75,327		75,327
Retained earnings	(102,507)		(102,507)
Accumulated other comprehensive income	(2,331)		(2,331)
Other stockholders’ equity	128,960		128,960
Total stockholders’ equity	24,122		24,122
Total liabilities and stockholders’ equity	99,449		99,449
Revenue	28,137		59,082
Direct expenses	10,968		23,845
Selling, general and administrative	7,767		15,865
Depreciation and amortization	1,325		2,608
Total operating expenses	20,060		42,318
Operating income	8,077		16,764
Other income (expense)	63		71
Income before income taxes	8,140		16,835
Provision (benefit) for income taxes	(55)		1,543
Net income	8,195		15,292
Cumulative translation adjustment	(279)		(696)
Comprehensive Income	7,916		14,596
Deferred income taxes			1,008
Reserve for uncertain tax positions			92
Non-cash share-based compensation expense			995
Impairment of property and equipment			2
Trade accounts receivable and unbilled revenue			4,083
Prepaid expenses and other current assets			(2,395)
Deferred contract costs
Accounts payable			481
Accrued expenses, wages, bonus and profit sharing			(2,371)
Income taxes receivable and payable			(1,235)
Deferred revenue			(171)
Net cash provided by operating activities			18,389
Net cash used in investing activities			(2,773)
Net cash used in financing activities			(43,058)
Effect of exchange rate changes on cash			(593)
Change in cash and cash equivalents			(28,035)
Cash and cash equivalents at beginning of period			34,733
Cash and cash equivalents at end of period	$ 6,698		$ 6,698
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Common Class A [Member]
Basic earnings per share (in dollars per share)	$ 0.30		$ 0.47
Diluted earnings per share (in dollars per share)	0.29		0.45
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Common Class B [Member]
Basic earnings per share (in dollars per share)	0.27		1.31
Diluted earnings per share (in dollars per share)	$ 0.27		$ 1.28
[1]	Represents the December 31, 2017 balance adjusted for the ASC 606 transition adjustments.

Note 1 - Summary of Significa31

Note 1 - Summary of Significant Accounting Policies - Fair Value of Financial Assets and Liabilities (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Assets, fair value	$ 767	$ 34,478
Money Market Funds [Member]
Assets, fair value	767	13,971
Commercial Paper [Member]
Assets, fair value		10,490
Eurodollar Deposits [Member]
Assets, fair value		10,017
Fair Value, Inputs, Level 1 [Member]
Assets, fair value	767	13,971
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Assets, fair value	767	13,971
Fair Value, Inputs, Level 1 [Member] | Commercial Paper [Member]
Assets, fair value
Fair Value, Inputs, Level 1 [Member] | Eurodollar Deposits [Member]
Assets, fair value
Fair Value, Inputs, Level 2 [Member]
Assets, fair value		20,507
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		10,490
Fair Value, Inputs, Level 2 [Member] | Eurodollar Deposits [Member]
Assets, fair value		10,017
Fair Value, Inputs, Level 3 [Member]
Assets, fair value
Fair Value, Inputs, Level 3 [Member] | Money Market Funds [Member]
Assets, fair value
Fair Value, Inputs, Level 3 [Member] | Commercial Paper [Member]
Assets, fair value
Fair Value, Inputs, Level 3 [Member] | Eurodollar Deposits [Member]
Assets, fair value

Note 1 - Summary of Significa32

Note 1 - Summary of Significant Accounting Policies - Fair Values of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Total carrying amount of long-term debt	$ 39,781	$ 1,067
Estimated fair value of long-term debt	$ 39,813	$ 1,066

Note 2 - Recapitalization (Deta

Note 2 - Recapitalization (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Apr. 17, 2018	Apr. 16, 2018	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Common Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001		$ 0.001
Payments Related to Recapitalization			$ 72,370
Conversion of Class B Common Stock Into Class A Common Stock [Member]
Conversion of Stock, Number of Shares Exchanged for Each Share		1
Conversion of Stock, Cash Paid Per Share Converted		$ 19.59
Conversion of Stock, Shares Issued	3,617,615
Payments Related to Recapitalization	$ 72,400

Note 3 - Contracts With Custo34

Note 3 - Contracts With Customers 1 (Details Textual)	6 Months Ended
	Jun. 30, 2018
Revenue, Remaining Performance Obligation, Optional Exemption, Performance Obligation [true false]	true

Note 3 - Contracts With Custo35

Note 3 - Contracts With Customers 2 (Details Textual)	Jun. 30, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01
Revenue, Remaining Performance Obligation, Amount	$ 341,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Amount	284,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Amount	53,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Amount	$ 678,000

Note 3 - Contracts With Custo36

Note 3 - Contracts With Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue	$ 28,017	$ 28,435	$ 59,034	$ 58,710
Transferred over Time [Member] | Subscription Services [Member]
Revenue	25,653		51,441
Transferred over Time [Member] | Fixed, Non-subscription Services [Member]
Revenue	487		1,779
Transferred over Time [Member] | Unit Price Services [Member]
Revenue	1,720		3,912
Transferred at Point in Time [Member] | Subscription Services [Member]
Revenue	$ 157		$ 1,902

Note 3 - Contracts With Custo37

Note 3 - Contracts With Customers - Information About Receivables, Contract Assets, and Contract Liabilities From Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jan. 01, 2018	[1]	Dec. 31, 2017
Accounts receivable, net	$ 10,689	$ 10,689	$ 14,674		$ 14,806
Deferred Revenue	(16,660)	(16,660)	(16,642)		$ (16,878)
Revenue recognized that was included in deferred revenue at beginning of year due to completion of services	(7,733)	(13,577)
Increases due to invoicing of client, net of amounts recognized as revenue	7,558	13,796
Decreases due to completion of services (or portion of services) and transferred to accounts receivable	(41)	(58)
Change due to cumulative catch-up adjustments arising from changes in expected contract consideration	(84)	(153)
Increases due to revenue recognized in the period with additional performance obligations before invoicing	25	56
Other Current Assets [Member]
Contract assets included in other current assets	$ 72	$ 72	$ 74
[1]	Represents the December 31, 2017 balance adjusted for the ASC 606 transition adjustments.

Note 4 - Income Taxes (Details

Note 4 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2018
Effective Income Tax Rate Reconciliation, Percent, Total	(1.70%)	32.10%	9.10%	33.50%
Income Tax Expense (Benefit) Related to Recapitalization	$ (1,100,000)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%	21.00%	35.00%
Increase (Decrease) in Income Tax Expense from Exercise of Options and Dividends Paid to Non-vested Shareholders	$ 558,000		$ 908,000
Increase (Decrease) in Income Tax Expense from Non-deductible Recapitalization Expenses	$ 70,000		$ 137,000
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent					21.00%

Note 5 - Notes Payable (Details

Note 5 - Notes Payable (Details Textual)	Apr. 18, 2018USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Apr. 30, 2023USD ($)
Proceeds from Notes Payable, Total				$ 40,000,000
Credit Agreement [Member] | First National Bank of Omaha [Member]
Debt Instrument, Covenant, Minimum Fixed Charge Coverage Ratio				1.1
Debt Instrument, Covenant, Maximum Cash Flow Leverage Ratio				3
Origination Fee Percentage	0.25%
Credit Agreement [Member] | First National Bank of Omaha [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Credit Agreement [Member] | First National Bank of Omaha [Member] | Term Loan [Member]
Proceeds from Notes Payable, Total	$ 40,000,000
Debt Instrument, Periodic Payment, Total	$ 462,988
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Credit Agreement [Member] | First National Bank of Omaha [Member] | Term Loan [Member] | Scenario, Forecast [Member]
Debt Instrument, Periodic Payment, Total						$ 526,362
Credit Agreement [Member] | First National Bank of Omaha [Member] | Delayed Draw Term Loan [Member]
Debt Instrument, Unused Borrowing Capacity, Amount	$ 15,000,000
Proceeds from Issuance of Long-term Debt, Total		$ 0
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.20%
Credit Agreement [Member] | First National Bank of Omaha [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 15,000,000
Long-term Line of Credit, Total		$ 0	$ 0	$ 0
Short-term Debt, Weighted Average Interest Rate, over Time			4.16%	4.16%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.20%
Credit Agreement [Member] | First National Bank of Omaha [Member] | Revolving Credit Facility [Member] | Weighted Average [Member]
Line of Credit Facility, Weighted Average Borrowings			$ 385,000	$ 193,000
Credit Agreement [Member] | First National Bank of Omaha [Member] | Revolving Credit Facility [Member] | Delayed Draw Term Loan [Member]
Debt Instrument, Percentage Bearing Variable Interest, Percentage Rate		4.24%	4.24%	4.24%

Note 5 - Notes Payable - Summar

Note 5 - Notes Payable - Summary of Notes Payable (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Less: current portion	$ (3,575)	$ (1,067)
Less: unamortized debt issuance costs	(177)
Notes payable, net of current portion	36,029
Term Loan [Member]
Term Loans	$ 39,781	$ 1,067

Note 5 - Notes Payable - Schedu

Note 5 - Notes Payable - Scheduled Maturities of Notes Payable (Details) $ in Thousands	Jun. 30, 2018USD ($)
Remainder of 2018	$ 1,786
2,019	3,715
2,020	4,418
2,021	4,916
2,022	5,171
Thereafter	$ 19,775

Note 6 - Share-based Compensa42

Note 6 - Share-based Compensation (Details Textual)	3 Months Ended	6 Months Ended
	Jun. 30, 2018USD ($)shares	Jun. 30, 2018USD ($)shares
Common Class A Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		116,276
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] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		1 year
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
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
Common Class B [Member]
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost | $	$ 331,000	$ 331,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross
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	300,000
Common Class B [Member] | Director Plan 2004 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	500,000	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	300,000
Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		116,276
Common Class A [Member] | Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total | $	$ 1,600,000	$ 1,600,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		3 years 18 days
Common Class A [Member] | Nonvested [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total | $	$ 593,000	$ 593,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years 339 days
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	1,800,000
Common Class A [Member] | Director Plan 2004 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,000,000	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	1,800,000

Note 6 - Share-based Compensa43

Note 6 - Share-based Compensation - Stock Options Valuation Assumptions (Details)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Common Class A [Member]
Expected dividend yield at date of grant		2.62%
Expected stock price volatility		32.45%
Risk-free interest rate		2.18%
Expected life of options (in years) (Year)		6 years 292 days
Common Class B [Member]
Expected dividend yield at date of grant		8.06%
Expected stock price volatility		26.75%
Risk-free interest rate		2.18%
Expected life of options (in years) (Year)		6 years 292 days
Common Stock [Member]
Expected dividend yield at date of grant	2.59%
Expected stock price volatility	32.47%
Risk-free interest rate	2.51%
Expected life of options (in years) (Year)	7 years 109 days

Note 6 - Share-based Compensa44

Note 6 - Share-based Compensation - Stock Option Activity Under Equity Incentive Plans and Director Plan (Details) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2018USD ($)$ / sharesshares
Exercised, number of options (in shares) | shares	(276,716)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 31.78
Exercised, aggregate intrinsic value | $	$ 5,937
Common Class A [Member]
Outstanding, number of options (in shares) | shares	1,746,634
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 13.88
Granted, number of options (in shares) | shares	116,276
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 36.12
Exercised, number of options (in shares) | shares	(344,958)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 13.78
Exercised, aggregate intrinsic value | $	$ 7,119
Forfeited, number of options (in shares) | shares	(21,383)
Forfeited, weighted average exercise price (in dollars per share) | $ / shares	$ 26.18
Outstanding, number of options (in shares) | shares	1,496,569
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 15.46
Outstanding, weighted average remaining contractual term (Year)	5 years 87 days
Outstanding, aggregate intrinsic value | $	$ 32,838
Exercisable, number of options (in shares) | shares	1,104,429
Weighted average exercise price (in dollars per share) | $ / shares	$ 13.29
Exercisable, weighted average remaining contractual term (Year)	4 years 80 days
Exercisable, aggregate intrinsic value | $	$ 26,631
Common Class B [Member]
Outstanding, number of options (in shares) | shares	276,716
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 31.78
Granted, number of options (in shares) | shares
Granted, weighted average exercise price (in dollars per share) | $ / shares
Forfeited, number of options (in shares) | shares
Forfeited, weighted average exercise price (in dollars per share) | $ / shares
Outstanding, number of options (in shares) | shares
Outstanding, weighted average exercise price (in dollars per share) | $ / shares
Outstanding, weighted average remaining contractual term (Year)
Outstanding, aggregate intrinsic value | $
Exercisable, number of options (in shares) | shares
Weighted average exercise price (in dollars per share) | $ / shares
Exercisable, weighted average remaining contractual term (Year)
Exercisable, aggregate intrinsic value | $

Note 6 - Share-based Compensa45

Note 6 - Share-based Compensation - Non-vested Stock (Details)	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Common Class A [Member]
Outstanding (in shares) | shares	81,667
Outstanding (in dollars per share) | $ / shares	$ 13.80
Granted (in shares) | shares	6,793
Granted (in dollars per share) | $ / shares	$ 36.80
Vested/Settled in Recapitalization (in shares) | shares
Vested/Settled in Recapitalization (in dollars per share) | $ / shares
Forfeited (in shares) | shares	(10,289)
Forfeited (in dollars per share) | $ / shares	$ 15.23
Outstanding (in shares) | shares	78,171
Outstanding (in dollars per share) | $ / shares	$ 15.56
Common Class B [Member]
Outstanding (in shares) | shares	13,611
Outstanding (in dollars per share) | $ / shares	$ 36.65
Granted (in shares) | shares
Granted (in dollars per share) | $ / shares
Vested/Settled in Recapitalization (in shares) | shares	(13,611)
Vested/Settled in Recapitalization (in dollars per share) | $ / shares	$ 36.65
Forfeited (in shares) | shares
Forfeited (in dollars per share) | $ / shares
Outstanding (in shares) | shares
Outstanding (in dollars per share) | $ / shares

Note 7 - Goodwill and Other I46

Note 7 - Goodwill and Other Intangible Assets - Summary of Changes in the Carrying Amount of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2018USD ($)
Balance	$ 58,021
Foreign currency translation	(108)
Balance	$ 57,913

Note 7 - Goodwill and Other I47

Note 7 - Goodwill and Other Intangible Assets - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Trade name	$ 1,191	$ 1,191
Total other intangible assets	13,459	13,470
Accumulated amortization	(11,031)	(10,706)
Other intangible assets, net	2,428	2,764
Customer Relationships [Member]
Intangible assets	9,336	9,347
Technology-Based Intangible Assets [Member]
Intangible assets	1,360	1,360
Trade Names [Member]
Intangible assets	$ 1,572	$ 1,572

Note 8 - Property and Equipme48

Note 8 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Property and equipment	$ 43,223	$ 40,206
Accumulated depreciation	(29,903)	(27,847)
Property and equipment, net	$ 13,320	$ 12,359

Note 9 - Earnings Per Share (De

Note 9 - Earnings Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Percentage of Class B Common Stock Dividend or Other Distribution for Class A Common Stock Dividend or Other Distribution	0.16667%		0.16667%
Common Class A [Member]
Stock Options Excluded from Computation of Earnings Per Share, Amount		104,835		115,908
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	84,963		78,945	52,707
Common Class B [Member]
Stock Options Excluded from Computation of Earnings Per Share, Amount				19,318
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		17,473		38,784

Note 9 - Earnings Per Share - N

Note 9 - Earnings Per Share - Net Income Per Share Computation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Numerator for net income per share - basic:
Net income	$ 7,948	$ 5,752	$ 15,254	$ 12,272
Common Class A [Member]
Numerator for net income per share - basic:
Net income	7,000	2,855	10,630	6,088
Allocation of distributed and undistributed income to unvested restricted stock shareholders	(23)	(22)	(38)	(48)
Net income attributable to common shareholders	$ 6,977	$ 2,833	$ 10,592	$ 6,040
Denominator for net income per share - basic:
Weighted average common shares outstanding - basic (in shares)	23,957	20,752	22,429	20,745
Net income per share – basic (in dollars per share)	$ 0.29	$ 0.14	$ 0.47	$ 0.29
Numerator for net income per share - diluted:
Net income attributable to common shareholders for basic computation	$ 6,977	$ 2,833	$ 10,592	$ 6,040
Weighted average common shares outstanding - basic (in shares)	23,957	20,752	22,429	20,745
Weighted average effect of dilutive securities – stock options (in shares)	889	773	921	659
Denominator for diluted earnings per share – adjusted weighted average shares (in shares)	24,846	21,525	23,350	21,404
Net income per share – diluted (in dollars per share)	$ 0.28	$ 0.13	$ 0.45	$ 0.28
Common Class B [Member]
Numerator for net income per share - basic:
Net income	$ 948	$ 2,897	$ 4,624	$ 6,184
Allocation of distributed and undistributed income to unvested restricted stock shareholders	(4)	(22)	(18)	(49)
Net income attributable to common shareholders	$ 944	$ 2,875	$ 4,606	$ 6,135
Denominator for net income per share - basic:
Weighted average common shares outstanding - basic (in shares)	3,527	3,514	3,527	3,514
Net income per share – basic (in dollars per share)	$ 0.27	$ 0.82	$ 1.31	$ 1.75
Numerator for net income per share - diluted:
Net income attributable to common shareholders for basic computation	$ 944	$ 2,875	$ 4,606	$ 6,135
Weighted average common shares outstanding - basic (in shares)	3,527	3,514	3,527	3,514
Weighted average effect of dilutive securities – stock options (in shares)	93	77	101	70
Denominator for diluted earnings per share – adjusted weighted average shares (in shares)	3,620	3,591	3,628	3,584
Net income per share – diluted (in dollars per share)	$ 0.26	$ 0.80	$ 1.27	$ 1.71

Note 10 - Related Party (Detail

Note 10 - Related Party (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Ameritas Life Insurance Corp [Member]
Related Party Transaction, Amounts of Transaction	$ 53,000	$ 62,000	$ 94,000	$ 120,000
PracticingExcellence.com [Member]
Revenue from Related Parties	$ 66,000	$ 171,000	$ 109,000	$ 295,000

Note 11 - Segment Information52

Note 11 - Segment Information (Details Textual)	6 Months Ended
	Jun. 30, 2018
Number of Operating Segments	6
Number of Reportable Segments	1

Note 11 - Segment Information -

Note 11 - Segment Information - Assets by Geographic Area (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Long-lived assets	$ 79,252	$ 75,057
Total assets	102,885	127,316
UNITED STATES
Long-lived assets	76,871	72,562
Total assets	97,101	110,785
CANADA
Long-lived assets	2,381	2,495
Total assets	$ 5,784	$ 16,531