National Research (NRC) 10-Q 7 Aug 20 2020 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Jul. 28, 2020
Document Information [Line Items]
Entity Central Index Key	0000070487
Entity Registrant Name	National Research Corporation
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Document Transition Report	false
Entity File Number	001-35929
Entity Incorporation, State or Country Code	WI
Entity Tax Identification Number	47-0634000
Entity Address, Address Line One	1245 Q Street
Entity Address, City or Town	Lincoln
Entity Address, State or Province	NE
Entity Address, Postal Zip Code	68508
City Area Code	402
Local Phone Number	475-2525
Title of 12(b) Security	Common Stock, $.001 par value
Trading Symbol	NRC
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		25,241,049

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 11,957	$ 13,517
Trade accounts receivable, less allowance for doubtful accounts of $143 and $144, respectively	19,882	11,639
Prepaid expenses	2,823	2,038
Income taxes receivable	272	69
Other current assets	1,763	1,894
Total current assets	36,697	29,157
Net property and equipment	12,355	13,530
Intangible assets, net	1,541	1,728
Goodwill	57,829	57,935
Deferred contract costs, net	4,582	4,204
Operating lease right-of-use assets	1,312	1,628
Other	2,465	2,503
Total assets	116,781	110,685
Current liabilities:
Current portion of notes payable	3,966	4,378
Accounts payable	957	1,279
Accrued wages, bonus and profit sharing	6,830	6,086
Accrued expenses	2,925	3,408
Income taxes payable	308	366
Dividends payable		5,239
Deferred revenue	16,275	16,354
Other current liabilities	1,007	1,045
Total current liabilities	32,268	38,155
Notes payable, net of current portion and unamortized debt issuance costs	28,627	29,795
Deferred income taxes	7,727	7,399
Other long term liabilities	2,585	2,444
Total liabilities	71,207	77,793
Shareholders’ equity:
Preferred stock, $0.01 par value, authorized 2,000,000 shares, none issued	0	0
Common stock, $0.001 par value; authorized 60,000,000 shares, issued 30,553,546 in 2020 and 30,151,574 in 2019, outstanding 25,235,123 in 2020 and 24,947,500 in 2019	31	30
Additional paid-in capital	167,808	162,154
Retained earnings (accumulated deficit)	(79,165)	(93,357)
Accumulated other comprehensive loss, foreign currency translation adjustment	(2,872)	(2,209)
Treasury stock, at cost; 5,318,423 Common shares in 2020 and 5,204,074 shares in 2019	(40,228)	(33,726)
Total shareholders’ equity	45,574	32,892
Total liabilities and shareholders’ equity	$ 116,781	$ 110,685

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Allowance for doubtful accounts	$ 143	$ 144
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)	30,553,546	30,151,574
Common stock, shares outstanding (in shares)	25,235,123	24,947,500
Treasury stock, shares (in shares)	5,318,423	5,204,074

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue	$ 31,166	$ 31,414	$ 65,026	$ 62,894
Operating expenses:
Direct	11,634	11,506	24,180	23,160
Selling, general and administrative	8,852	8,319	17,600	16,026
Depreciation and amortization	1,405	1,440	2,777	2,855
Total operating expenses	21,891	21,265	44,557	42,041
Operating income	9,275	10,149	20,469	20,853
Other income (expense):
Interest income	2	8	13	14
Interest expense	(450)	(533)	(914)	(1,103)
Other, net	(270)	(139)	360	(419)
Total other income (expense)	(718)	(664)	(541)	(1,508)
Income before income taxes	8,557	9,485	19,928	19,345
Provision for income taxes	842	2,092	458	3,756
Net income	$ 7,715	$ 7,393	$ 19,470	$ 15,589
Earnings Per Share of Common Stock:
Basic Earnings Per Share (in dollars per share)	$ 0.31	$ 0.30	$ 0.78	$ 0.63
Diluted Earnings Per Share (in dollars per share)	$ 0.30	$ 0.29	$ 0.76	$ 0.61
Weighted average shares and share equivalents outstanding:
Basic (in shares)	25,148	24,789	25,060	24,777
Diluted (in shares)	25,680	25,586	25,702	25,549

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net income	$ 7,715	$ 7,393	$ 19,470	$ 15,589
Other comprehensive income:
Foreign currency translation adjustment	461	255	(663)	620
Other comprehensive income	461	255	(663)	620
Comprehensive Income	$ 8,176	$ 7,648	$ 18,807	$ 16,209

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balances at Dec. 31, 2018	$ 30	$ 157,312	$ (106,339)	$ (2,916)	$ (29,004)	$ 19,083
Purchase of shares treasury stock					(1,116)	(1,116)
Issuance of common shares for the exercise of stock options		633				633
Non-cash stock compensation expense		302				302
Dividends declared			(4,724)			(4,724)
Other comprehensive loss, foreign currency translation adjustment				365		365
Net income			8,196			8,196
Balances at Mar. 31, 2019	30	158,247	(102,867)	(2,551)	(30,120)	22,739
Balances at Dec. 31, 2018	30	157,312	(106,339)	(2,916)	(29,004)	19,083
Other comprehensive loss, foreign currency translation adjustment						620
Net income						15,589
Balances at Jun. 30, 2019	30	158,691	(100,201)	(2,296)	(30,257)	25,967
Balances at Mar. 31, 2019	30	158,247	(102,867)	(2,551)	(30,120)	22,739
Purchase of shares treasury stock					(137)	(137)
Issuance of common shares for the exercise of stock options		137				137
Non-cash stock compensation expense		307				307
Dividends declared			(4,727)			(4,727)
Other comprehensive loss, foreign currency translation adjustment				255		255
Net income			7,393			7,393
Balances at Jun. 30, 2019	30	158,691	(100,201)	(2,296)	(30,257)	25,967
Balances at Dec. 31, 2019	30	162,154	(93,357)	(2,209)	(33,726)	32,892
Purchase of shares treasury stock					(4,425)	(4,425)
Issuance of common shares for the exercise of stock options		3,145				3,145
Non-cash stock compensation expense		332				332
Dividends declared			(5,278)			(5,278)
Other comprehensive loss, foreign currency translation adjustment				(1,124)		(1,124)
Net income			11,755			11,755
Balances at Mar. 31, 2020	30	165,631	(86,880)	(3,333)	(38,151)	37,297
Balances at Dec. 31, 2019	30	162,154	(93,357)	(2,209)	(33,726)	32,892
Other comprehensive loss, foreign currency translation adjustment						(663)
Net income						19,470
Balances at Jun. 30, 2020	31	167,808	(79,165)	(2,872)	(40,228)	45,574
Balances at Mar. 31, 2020	30	165,631	(86,880)	(3,333)	(38,151)	37,297
Purchase of shares treasury stock					(2,077)	(2,077)
Issuance of common shares for the exercise of stock options	1	2,036				2,037
Non-cash stock compensation expense		141				141
Other comprehensive loss, foreign currency translation adjustment				461		461
Net income			7,715			7,715
Balances at Jun. 30, 2020	$ 31	$ 167,808	$ (79,165)	$ (2,872)	$ (40,228)	$ 45,574

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019
Shares of stock (in shares)	38,369	75,980	2,977	28,657
Shares of common stock for the exercise of stock options (in shares)	148,284	260,481	18,000	86,247
Dividends declared per common share (in dollars per share)		$ 0.21	$ 0.19	$ 0.19
Forfeitures of restricted common shares (in shares)	6,793
Shares of restricted common shares, net of (forfeitures) (in shares)				6,005

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net income	$ 19,470,000	$ 15,589,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,777,000	2,855,000
Deferred income taxes	328,000	472,000
Reserve for uncertain tax positions	143,000	(251,000)
Non-cash share-based compensation expense	473,000	609,000
Loss on disposal of property and equipment		40,000
Net changes in assets and liabilities:
Trade accounts receivable	(8,382,000)	(3,088,000)
Prepaid expenses and other current assets	(557,000)	118,000
Deferred contract costs, net	(379,000)	(259,000)
Operating lease assets and liabilities, net	(1,000)	(4,000)
Accounts payable	(338,000)	432,000
Accrued expenses, wages, bonuses and profit sharing	713,000	(222,000)
Income taxes receivable and payable	(263,000)	(881,000)
Deferred revenue	(81,000)	696,000
Net cash provided by operating activities	13,903,000	16,106,000
Cash flows from investing activities:
Purchases of property and equipment	(1,427,000)	(2,280,000)
Net cash used in investing activities	(1,427,000)	(2,280,000)
Cash flows from financing activities:
Borrowings on line of credit		16,500,000
Payments on line of credit		(15,500,000)
Payments on notes payable	(1,600,000)	(1,837,000)
Payments on finance lease obligations	(124,000)	(161,000)
Proceeds from the exercise of stock options	538,000
Payment of employee payroll tax withholdings on share-based awards exercised	(1,859,000)	(483,000)
Payment of dividends on common stock	(10,517,000)	(21,837,000)
Net cash used in financing activities	(13,562,000)	(23,318,000)
Effect of exchange rate changes on cash	(474,000)	521,000
Change in cash and cash equivalents	(1,560,000)	(8,971,000)
Cash and cash equivalents at beginning of period	13,517,000	12,991,000
Cash and cash equivalents at end of period	11,957,000	4,020,000
Supplemental disclosure of cash paid for:
Interest, net of capitalized amounts	884,000	1,066,000
Income taxes	261,000	4,404,000
Supplemental disclosure of non-cash investing and financing activities:
Finance lease obligations originated for property and equipment	105,000	167,000
Stock tendered to the Company for cashless exercise of stock options in connection with equity incentive plans	$ 4,644,000	$ 770,000

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2020
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 organizations in the United States and Canada. Our portfolio of solutions represents a unique set of capabilities that individually and collectively provide value to our clients. The solutions are offered at an enterprise level through the Voice of the Customer ("VoC") platform, The Governance Institute, and legacy Experience solutions. Our six one six Our condensed consolidated balance sheet at December 31, 2019 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 our Form 10 December 31, 2019, March 6, 2020. 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 consolidated financial statements include the accounts of the Company and our wholly-owned subsidiary, National Research Corporation Canada. All significant intercompany transactions and balances have been eliminated. Our 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. We include 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 we operate and short-term intercompany accounts are included in other income (expense) in the condensed consolidated statements of income. Revenue Recognition We derive a majority of our revenues from our annually renewable subscription-based service agreements with our customers, which include performance measurement and improvement services, healthcare analytics and governance education services. Such agreements are generally cancelable on short or no 2 ● 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; and ● Recognize revenue when, or as, we satisfy the performance obligations. Our revenue arrangements with a client may one may one one one one not not Our 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 – Unit-price services – Revenue is presented net of any sales tax charged to our clients that we are required to remit to taxing authorities. We recognize contract assets or unbilled receivables related to revenue recognized for services completed but not D eferred Contract Costs Deferred contract costs, net is stated at gross deferred costs less accumulated amortization. We defer commissions and incentives, including payroll taxes, if they are incremental and recoverable costs of obtaining a renewable customer contract. Deferred contract costs are amortized over the estimated term of the contract, including renewals, which generally ranges from three five one three June 30, 2020 2019, six June 30, 2020 2019, June 30, 2020 December 31, 2019, three six June 30, 2020 2019 Three months ended Three months ended Six month ended Six months ended (In thousands) Direct Expenses $ 60 $ 13 $ 178 $ 19 Selling, general and administrative expenses 851 628 1,624 1,309 Total amortization $ 911 $ 641 $ 1,802 $ 1,328 Additional expense included in selling, general and administrative expenses for impairment of costs capitalized due to lost clients was $3,000 and $1,000 for the three June 30, 2020 2019, six June 30, 2020 2019, Trade Accounts Receivable Trade accounts receivable are recorded at the invoiced amount. Effective January 1, 2020, 2016 13, Measurement of Credit Losses on Financial Instruments. not first second 19 second 2020 The following table provides the activity in the allowance for doubtful accounts for the six June 30, 2020 2019 Balance at Beginning of Period Bad Debt Expense (Benefit) Write-offs Recoveries Balance at End of Period Six months ended June 30, 2020 $ 144 $ 40 $ 62 $ 21 $ 143 Six months ended June 30, 2019 $ 176 $ (25 ) $ 37 $ 10 $ 124 Leases We determine whether a lease is included in an agreement at inception. Operating lease ROU assets are included in operating lease right-of-use assets in our consolidated balance sheet. Finance lease assets are included in property and equipment. Operating and finance lease liabilities are included in other current liabilities and other long term liabilities. Certain lease arrangements may not ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments during the lease term. ROU assets and lease liabilities are recorded at lease commencement based on the estimated present value of lease payments. Because the rate of interest implicit in each lease is not We elected the practical expedient to account for lease and non-lease components as a single lease component for all asset classifications. We have also made a policy election to not 12 Implementation Costs of Hosting Arrangements When a software license is included in a cloud computing arrangement and we have the ability and feasibility to download the software, it is accounted for as software, included in property and equipment, and amortized. If a software license is not not January 1, 2020, 2018 15, 350 40 not Fair Value Measurements Our 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 our market assumptions. The inputs are then classified into the following hierarchy: ( 1 1 2 2 1 not 3 3 The following details our financial assets within the fair value hierarchy at June 30, 2020 December 31, 2019: Level 1 Level 2 Level 3 Total (In thousands) As of June 30, 2020 Money Market Funds $ 3,067 $ - $ - $ 3,067 Total Cash Equivalents $ 3,067 $ - $ - $ 3,067 As of December 31, 2019 Money Market Funds $ 3,662 $ - $ - $ 3,662 Total Cash Equivalents $ 3,662 $ - $ - $ 3,662 There were no three June 30, 2020. Our long-term debt described in Note 4 2 June 30, 2020 December 31, 2019 (In thousands) Total carrying amount of long-term debt $ 32,681 $ 34,281 Estimated fair value of long-term debt $ 35,293 $ 35,205 The carrying amounts of accounts receivable, accounts payable, and accrued expenses approximate their fair value. All non-financial assets that are not June 30, 2020, December 31, 2019, no Annually, we consider whether the recorded goodwill and indefinite lived intangibles have been impaired. However, goodwill and intangibles must be tested between annual tests if an event occurs or circumstances change to indicate that it is more likely than not 19 not not not June 30, 2020. Our Canadian reporting unit generates service revenue from a relatively small number of customers with approximately 62.2% of its annual revenue concentrated in one March 2021. not June 30, 2020 Commitments and Contingencies no June 30, 2020. A sales tax accrual of $775,000 was recorded in 2019 December 31, 2019, 2019 three six June 30, 2020 second 2020. July 2020. may July 2020, not third 2020. We received $2.4 million in insurance recoveries in the three June 30, 2020, February three June 30, 2020, February not not Recent Accounting Pronouncements Not In December 2019, 2019 12, 740 December 15, 2020 not In March 2020, No. 2020 04, 848 March 12, 2020 December 31, 2022.

Note 2 - Contracts With Custome

Note 2 - Contracts With Customers	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	( 2 CONTRACTS WITH CUSTOMERS The following table disaggregates revenue for the three six June 30, 2020 2019 Three months ended Six months ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Subscription services recognized ratably over time $ 29,572 $ 27,918 $ 59,993 $ 55,831 Services recognized at a point in time 191 1,625 1,287 2,625 Fixed, non-subscription recognized over time 158 506 675 1,040 Unit price services recognized over time 1,245 1,365 3,071 3,398 Total revenue $ 31,166 $ 31,414 $ 65,026 $ 62,894 Our solutions within the digital VoC platform accounted for 72.9% and 62.1% of total revenue, in the three June 30, 2020 2019, six June 30, 2020 2019, The following table provides information about receivables, contract assets, and contract liabilities from contracts with customers (In thousands): June 30, 2020 December 31, 2019 Accounts receivables $ 19,882 $ 11,639 Contract assets included in other current assets $ 120 $ 103 Deferred Revenue $ (16,275 ) $ (16,354 ) Significant changes in contract assets and contract liabilities during the three six June 30, 2020 2019 Six months ended Six months ended 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 $ - $ (11,934 ) $ - $ (12,226 ) Increases due to invoicing of client, net of amounts recognized as revenue - 11,821 - 12,751 Decreases due to completion of services (or portion of services) and transferred to accounts receivable (85 ) - (46 ) - Change due to cumulative catch-up adjustments arising from changes in expected contract consideration 34 219 Decreases due to impairment - - - - Increases due to revenue recognized in the period with additional performance obligations before invoicing 102 - 223 - We applied the practical expedient to not one one June 30, 2020 2020 2021,

Note 3 - Income Taxes

Note 3 - Income Taxes	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 3 INCOME TAXES The effective tax rate for the three June 30, 2020 2019 six June 30, 2020 2019 In March 27, 2020, no

Note 4 - Notes Payable

Note 4 - Notes Payable	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	( 4 NOTES PAYABLE Our long-term debt consists of the following: June 30, 2020 December 31, 2019 (In thousands) Term Loans $ 32,681 $ 34,281 Less: current portion (3,966 ) (4,378 ) Less: unamortized debt issuance costs (88 ) (108 ) Notes payable, net of current portion $ 28,627 $ 29,795 Our credit agreement (the “Credit Agreement”) with First National Bank of Omaha (“FNB”) was amended and restated on May 28, 2020 may The amended Term Loan revised the remaining payments for the existing balance outstanding of $33,002,069 to monthly installments of $462,988 through May 2025, May 2025. Borrowings under the Line of Credit and the Delayed Draw Term Loan, if any, bear interest at a floating rate equal to the 30 June 30, 2020). May 2023. June 30, 2020, December 31, 2019, not no three six June 30, 2020. We are obligated to pay ongoing unused commitment fees quarterly in arrears pursuant to the Line of Credit and the Delayed Draw Term Loan facility at a rate of 0.20% per annum based on the actual daily unused portions of the Line of Credit and the Delayed Draw Term Loan facility, respectively. The Credit Agreement is collateralized by substantially all of our assets, subject to permitted liens and other agreed exceptions, 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 our Common Stock and acquisitions, subject in each case to certain exceptions.. Pursuant to the Credit Agreement, we are required to maintain a minimum fixed charge coverage ratio of 1.10x 3.00x As of June 30, 2020,

Note 5 - Share-based Compensati

Note 5 - Share-based Compensation	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	( 5 SHARE-BASED COMPENSATION We measure and recognize compensation expense for all share-based payments based on the grant-date fair value of those awards. All of our existing stock option awards and unvested stock awards have been determined to be equity-classified awards. We account for forfeitures as they occur. Our 2001 one five five ten 2001 December 31, 2015, Our 2004 “2004 2004 not 2018, one ten three Our 2006 “2006 may five ten During the six June 30, 2020 2019, 2020 2019 Expected dividend yield at date of grant 1.84 % 2.60 % Expected stock price volatility 33.62 % 34.01 % Risk-free interest rate 1.35 % 2.38 % Expected life of options (in years) 7.4 7.5 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 our 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 we estimate that options will be outstanding. We consider groups of associates that have similar historical exercise behavior separately for valuation purposes. The following table summarizes stock option activity under the 2001 2006 2004 six June 30, 2020: Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value (In thousands) Outstanding at December 31, 2019 1,245,922 $ 18.08 4.45 $ 59,631 Granted 70,471 $ 62.23 Exercised (408,765 ) $ 12.68 $ 17,810 Forfeited (15,490 ) $ 48.42 Outstanding at June 30, 2020 892,138 $ 23.51 5.77 $ 31,281 Exercisable at June 30, 2020 492,484 $ 17.55 4.58 $ 20.022 As of June 30, 2020, There was $538,000 of cash received from stock options exercised for the three June 30, 2020 no 2019. three June 30, 2020 2019, six June 30, 2020 2019, During the six June 30, 2019, 2006 No six June 30, 2020. June 30, 2020, 2006 five not three June 30, 2020 2019, six June 30, 2020 2019, six June 30 2020, The following table summarizes information regarding non-vested stock granted to associates under the 2006 six June 30, 2020: Common Shares Outstanding Weighted Average Grant Date Fair Value Per Share Outstanding at December 31, 2019 84,176 $ 17.23 Granted - - Vested (34,622 ) 13.17 Forfeited (6,793 ) $ 36.80 Outstanding at June 30, 2020 42,761 $ 17.40 As of June 30, 2020,

Note 6 - Goodwill and Other Int

Note 6 - Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 30, 2020
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 carrying amount of goodwill for the six June 30, 2020: (In thousands) Balance as of December 31, 2019 $ 57,935 Foreign currency translation (106 ) Balance as of June 30, 2020 $ 57,829 Intangible assets consisted of the following: June 30, 2020 December 31, 2019 (In thousands) Non-amortizing intangible assets: Indefinite trade name $ 1,191 $ 1,191 Amortizing intangible assets: Customer related 9,326 9,338 Technology 1,360 1,360 Trade names 1,572 1,572 Total amortizing intangible assets 12,258 12,270 Accumulated amortization (11,908 ) (11,733 ) Other intangible assets, net $ 1,541 $ 1,728

Note 7 - Property and Equipment

Note 7 - Property and Equipment	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 7 PROPERTY AND EQUIPMENT June 30, 2020 December 31, 2019 (In thousands) Property and equipment $ 43,477 $ 42,078 Accumulated depreciation (31,122 ) (28,548 ) Property and equipment, net $ 12,355 $ 13,530

Note 8 - Earnings Per Share

Note 8 - Earnings Per Share	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	( 8 EARNINGS PER SHARE Basic net income per share was computed using the weighted-average number of common shares outstanding during the period. Diluted net income per share was 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. We had 57,719 and 83,225 options of Common Stock for the three June 30, 2020 2019, six June 30, 2020 2019, For the Three Months Ended June 30 For the Six Months Ended June 30 2020 2019 2020 2019 (In thousands, except per share data) Numerator for net income per share – basic: $ 7,715 $ 7,393 $ 19,470 $ 15,589 Net income Allocation of distributed and undistributed income to unvested restricted stock shareholders (15 ) (25 ) (38 ) (53 ) Net income attributable to common shareholders 7,700 7,368 19,432 15,536 Denominator for net income per share – basic: Weighted average common shares outstanding – basic 25,148 24,789 25,060 24,777 Net income per share – basic $ 0.31 $ 0.30 $ 0.78 $ 0.63 Numerator for net income per share – diluted: Net income attributable to common shareholders for basic computation 7,700 7,368 19,432 15,536 Denominator for net income per share – diluted: Weighted average common shares outstanding – basic 25,148 24,789 25,060 24,777 Weighted average effect of dilutive securities – stock options 532 797 642 772 Denominator for diluted earnings per share – adjusted weighted average shares 25,680 25,586 25,702 25,549 Net income per share - diluted $ 0.30 $ 0.29 $ 0.76 $ 0.61

Note 9 - Related Party

Note 9 - Related Party	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	( 9 RELATED PARTY Until January 2020, one three June 30, 2020 2019, six June 30, 2020 2019, A director, who served on our board through May 2020, 2020 three six June 30, 2020, During 2017, 2016 three June 30, 2020 2019, six June 30, 2020 2019, no June 30, 2021.

Note 10 - Segment Information

Note 10 - Segment Information	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	( 1 0 ) SEGMENT INFORMATION The Company’s six one six June 30, 2020 December 31, 2019 (In thousands) Long-lived assets: United States $ 77,621 $ 78,906 Canada 2,463 2,622 Total $ 80,084 $ 81,528 Total assets: United States $ 101,134 $ 95,668 Canada 15,647 15,017 Total $ 116,781 $ 110,685

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition We derive a majority of our revenues from our annually renewable subscription-based service agreements with our customers, which include performance measurement and improvement services, healthcare analytics and governance education services. Such agreements are generally cancelable on short or no 2 ● 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; and ● Recognize revenue when, or as, we satisfy the performance obligations. Our revenue arrangements with a client may one may one one one one not not Our 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 – Unit-price services – Revenue is presented net of any sales tax charged to our clients that we are required to remit to taxing authorities. We recognize contract assets or unbilled receivables related to revenue recognized for services completed but not
Deferred Charges, Policy [Policy Text Block]	D eferred Contract Costs Deferred contract costs, net is stated at gross deferred costs less accumulated amortization. We defer commissions and incentives, including payroll taxes, if they are incremental and recoverable costs of obtaining a renewable customer contract. Deferred contract costs are amortized over the estimated term of the contract, including renewals, which generally ranges from three five one three June 30, 2020 2019, six June 30, 2020 2019, June 30, 2020 December 31, 2019, three six June 30, 2020 2019 Three months ended Three months ended Six month ended Six months ended (In thousands) Direct Expenses $ 60 $ 13 $ 178 $ 19 Selling, general and administrative expenses 851 628 1,624 1,309 Total amortization $ 911 $ 641 $ 1,802 $ 1,328 Additional expense included in selling, general and administrative expenses for impairment of costs capitalized due to lost clients was $3,000 and $1,000 for the three June 30, 2020 2019, six June 30, 2020 2019,
Accounts Receivable [Policy Text Block]	Trade Accounts Receivable Trade accounts receivable are recorded at the invoiced amount. Effective January 1, 2020, 2016 13, Measurement of Credit Losses on Financial Instruments. not first second 19 second 2020 The following table provides the activity in the allowance for doubtful accounts for the six June 30, 2020 2019 Balance at Beginning of Period Bad Debt Expense (Benefit) Write-offs Recoveries Balance at End of Period Six months ended June 30, 2020 $ 144 $ 40 $ 62 $ 21 $ 143 Six months ended June 30, 2019 $ 176 $ (25 ) $ 37 $ 10 $ 124
Lessee, Leases [Policy Text Block]	Leases We determine whether a lease is included in an agreement at inception. Operating lease ROU assets are included in operating lease right-of-use assets in our consolidated balance sheet. Finance lease assets are included in property and equipment. Operating and finance lease liabilities are included in other current liabilities and other long term liabilities. Certain lease arrangements may not ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments during the lease term. ROU assets and lease liabilities are recorded at lease commencement based on the estimated present value of lease payments. Because the rate of interest implicit in each lease is not We elected the practical expedient to account for lease and non-lease components as a single lease component for all asset classifications. We have also made a policy election to not 12
Hosting Arrangement Implementation Costs [Policy Text Block]	Implementation Costs of Hosting Arrangements When a software license is included in a cloud computing arrangement and we have the ability and feasibility to download the software, it is accounted for as software, included in property and equipment, and amortized. If a software license is not not January 1, 2020, 2018 15, 350 40 not
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements Our 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 our market assumptions. The inputs are then classified into the following hierarchy: ( 1 1 2 2 1 not 3 3 The following details our financial assets within the fair value hierarchy at June 30, 2020 December 31, 2019: Level 1 Level 2 Level 3 Total (In thousands) As of June 30, 2020 Money Market Funds $ 3,067 $ - $ - $ 3,067 Total Cash Equivalents $ 3,067 $ - $ - $ 3,067 As of December 31, 2019 Money Market Funds $ 3,662 $ - $ - $ 3,662 Total Cash Equivalents $ 3,662 $ - $ - $ 3,662 There were no three June 30, 2020. Our long-term debt described in Note 4 2 June 30, 2020 December 31, 2019 (In thousands) Total carrying amount of long-term debt $ 32,681 $ 34,281 Estimated fair value of long-term debt $ 35,293 $ 35,205 The carrying amounts of accounts receivable, accounts payable, and accrued expenses approximate their fair value. All non-financial assets that are not June 30, 2020, December 31, 2019, no Annually, we consider whether the recorded goodwill and indefinite lived intangibles have been impaired. However, goodwill and intangibles must be tested between annual tests if an event occurs or circumstances change to indicate that it is more likely than not 19 not not not June 30, 2020. Our Canadian reporting unit generates service revenue from a relatively small number of customers with approximately 62.2% of its annual revenue concentrated in one March 2021. not June 30, 2020
Commitments and Contingencies, Policy [Policy Text Block]	Commitments and Contingencies no June 30, 2020. A sales tax accrual of $775,000 was recorded in 2019 December 31, 2019, 2019 three six June 30, 2020 second 2020. July 2020. may July 2020, not third 2020. We received $2.4 million in insurance recoveries in the three June 30, 2020, February three June 30, 2020, February not not
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Not In December 2019, 2019 12, 740 December 15, 2020 not In March 2020, No. 2020 04, 848 March 12, 2020 December 31, 2022.

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Amortization of Capitalized Contract Cost [Table Text Block]	Three months ended Three months ended Six month ended Six months ended (In thousands) Direct Expenses $ 60 $ 13 $ 178 $ 19 Selling, general and administrative expenses 851 628 1,624 1,309 Total amortization $ 911 $ 641 $ 1,802 $ 1,328
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Balance at Beginning of Period Bad Debt Expense (Benefit) Write-offs Recoveries Balance at End of Period Six months ended June 30, 2020 $ 144 $ 40 $ 62 $ 21 $ 143 Six months ended June 30, 2019 $ 176 $ (25 ) $ 37 $ 10 $ 124
Fair Value, by Balance Sheet Grouping [Table Text Block]	Level 1 Level 2 Level 3 Total (In thousands) As of June 30, 2020 Money Market Funds $ 3,067 $ - $ - $ 3,067 Total Cash Equivalents $ 3,067 $ - $ - $ 3,067 As of December 31, 2019 Money Market Funds $ 3,662 $ - $ - $ 3,662 Total Cash Equivalents $ 3,662 $ - $ - $ 3,662 June 30, 2020 December 31, 2019 (In thousands) Total carrying amount of long-term debt $ 32,681 $ 34,281 Estimated fair value of long-term debt $ 35,293 $ 35,205

Note 2 - Contracts With Custo_2

Note 2 - Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three months ended Six months ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Subscription services recognized ratably over time $ 29,572 $ 27,918 $ 59,993 $ 55,831 Services recognized at a point in time 191 1,625 1,287 2,625 Fixed, non-subscription recognized over time 158 506 675 1,040 Unit price services recognized over time 1,245 1,365 3,071 3,398 Total revenue $ 31,166 $ 31,414 $ 65,026 $ 62,894
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	June 30, 2020 December 31, 2019 Accounts receivables $ 19,882 $ 11,639 Contract assets included in other current assets $ 120 $ 103 Deferred Revenue $ (16,275 ) $ (16,354 ) Six months ended Six months ended 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 $ - $ (11,934 ) $ - $ (12,226 ) Increases due to invoicing of client, net of amounts recognized as revenue - 11,821 - 12,751 Decreases due to completion of services (or portion of services) and transferred to accounts receivable (85 ) - (46 ) - Change due to cumulative catch-up adjustments arising from changes in expected contract consideration 34 219 Decreases due to impairment - - - - Increases due to revenue recognized in the period with additional performance obligations before invoicing 102 - 223 -

Note 4 - Notes Payable (Tables)

Note 4 - Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Debt [Table Text Block]	June 30, 2020 December 31, 2019 (In thousands) Term Loans $ 32,681 $ 34,281 Less: current portion (3,966 ) (4,378 ) Less: unamortized debt issuance costs (88 ) (108 ) Notes payable, net of current portion $ 28,627 $ 29,795

Note 5 - Share-based Compensa_2

Note 5 - Share-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2020 2019 Expected dividend yield at date of grant 1.84 % 2.60 % Expected stock price volatility 33.62 % 34.01 % Risk-free interest rate 1.35 % 2.38 % Expected life of options (in years) 7.4 7.5
Share-based Payment Arrangement, Activity [Table Text Block]	Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Terms (Years) Aggregate Intrinsic Value (In thousands) Outstanding at December 31, 2019 1,245,922 $ 18.08 4.45 $ 59,631 Granted 70,471 $ 62.23 Exercised (408,765 ) $ 12.68 $ 17,810 Forfeited (15,490 ) $ 48.42 Outstanding at June 30, 2020 892,138 $ 23.51 5.77 $ 31,281 Exercisable at June 30, 2020 492,484 $ 17.55 4.58 $ 20.022
Schedule of Nonvested Share Activity [Table Text Block]	Common Shares Outstanding Weighted Average Grant Date Fair Value Per Share Outstanding at December 31, 2019 84,176 $ 17.23 Granted - - Vested (34,622 ) 13.17 Forfeited (6,793 ) $ 36.80 Outstanding at June 30, 2020 42,761 $ 17.40

Note 6 - Goodwill and Other I_2

Note 6 - Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Goodwill [Table Text Block]	(In thousands) Balance as of December 31, 2019 $ 57,935 Foreign currency translation (106 ) Balance as of June 30, 2020 $ 57,829
Schedule of Intangible Assets [Table Text Block]	June 30, 2020 December 31, 2019 (In thousands) Non-amortizing intangible assets: Indefinite trade name $ 1,191 $ 1,191 Amortizing intangible assets: Customer related 9,326 9,338 Technology 1,360 1,360 Trade names 1,572 1,572 Total amortizing intangible assets 12,258 12,270 Accumulated amortization (11,908 ) (11,733 ) Other intangible assets, net $ 1,541 $ 1,728

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, 2020 December 31, 2019 (In thousands) Property and equipment $ 43,477 $ 42,078 Accumulated depreciation (31,122 ) (28,548 ) Property and equipment, net $ 12,355 $ 13,530

Note 8 - Earnings Per Share (Ta

Note 8 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended June 30 For the Six Months Ended June 30 2020 2019 2020 2019 (In thousands, except per share data) Numerator for net income per share – basic: $ 7,715 $ 7,393 $ 19,470 $ 15,589 Net income Allocation of distributed and undistributed income to unvested restricted stock shareholders (15 ) (25 ) (38 ) (53 ) Net income attributable to common shareholders 7,700 7,368 19,432 15,536 Denominator for net income per share – basic: Weighted average common shares outstanding – basic 25,148 24,789 25,060 24,777 Net income per share – basic $ 0.31 $ 0.30 $ 0.78 $ 0.63 Numerator for net income per share – diluted: Net income attributable to common shareholders for basic computation 7,700 7,368 19,432 15,536 Denominator for net income per share – diluted: Weighted average common shares outstanding – basic 25,148 24,789 25,060 24,777 Weighted average effect of dilutive securities – stock options 532 797 642 772 Denominator for diluted earnings per share – adjusted weighted average shares 25,680 25,586 25,702 25,549 Net income per share - diluted $ 0.30 $ 0.29 $ 0.76 $ 0.61

Note 10 - Segment Information (

Note 10 - Segment Information (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	June 30, 2020 December 31, 2019 (In thousands) Long-lived assets: United States $ 77,621 $ 78,906 Canada 2,463 2,622 Total $ 80,084 $ 81,528 Total assets: United States $ 101,134 $ 95,668 Canada 15,647 15,017 Total $ 116,781 $ 110,685

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Jul. 31, 2020USD ($)
Number of Operating Segments			6
Number of Reportable Segments			1
Incremental Costs of Obtaining a Contract, Deferred During Period	$ 599,000	$ 741,000	$ 2,200,000	$ 1,600,000
Capitalized Contract Cost, Net, Noncurrent	4,582,000		4,582,000		$ 4,204,000
Asset Impairment Charges, Total			0		0
Goodwill, Ending Balance	57,829,000		57,829,000		57,935,000
Sales and Excise Tax Payable					$ 775,000
Sales and Excise Tax Expense	8,000		$ 58,000
Cyber Attack [Member]
Proceeds from Insurance Settlement, Operating Activities	2,400,000
Cyber Attack [Member] | The Insurer [Member]
Payments for Insurance Settlement, Paid Directly to Vendors	$ 400,000
WASHINGTON | Subsequent Event [Member]
Sales and Excise Tax Payable (Reversal of Liability)						$ (268,000)
Canadian Subsidiary [Member]
Number of Customers	1		1
Goodwill, Ending Balance	$ 2,300,000		$ 2,300,000
Canadian Subsidiary [Member] | Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member]
Concentration Risk, Percentage			62.20%
Selling, General and Administrative Expenses [Member]
Capitalized Contract Cost, Impairment Loss	$ 3,000	$ 1,000	$ 4,000	$ 21,000
Minimum [Member]
Capitalized Contract Cost, Amortization Period (Year)	3 years		3 years
Maximum [Member]
Capitalized Contract Cost, Amortization Period (Year)	5 years		5 years

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Amortization Expense Classification (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Capitalized contract cost	$ 911	$ 641	$ 1,802	$ 1,328
Direct Expenses [Member]
Capitalized contract cost	60	13	178	19
Selling, General and Administrative Expenses [Member]
Capitalized contract cost	$ 851	$ 628	$ 1,624	$ 1,309

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Balance	$ 144	$ 176
Bad Debt Expense (Benefit)	40	(25)
Write-offs	62	37
Recoveries	21	10
Balance at End of Period	$ 143	$ 124

Note 1 - Summary of Significa_6

Note 1 - Summary of Significant Accounting Policies - Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Total carrying amount of long-term debt	$ 32,681	$ 34,281
Estimated fair value of long-term debt	35,293	35,205
Fair Value, Recurring [Member]
Assets, fair value	3,067	3,662
Money Market Funds [Member] | Fair Value, Recurring [Member]
Assets, fair value	3,067	3,662
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Assets, fair value	3,067	3,662
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member] | Fair Value, Recurring [Member]
Assets, fair value	$ 3,067	$ 3,662

Note 2 - Contracts With Custo_3

Note 2 - Contracts With Customers 1 (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Long-term Contract with Customer [Member]
Revenue, Remaining Performance Obligation, Amount	$ 281,000		$ 281,000
VoC Platform [Member]
Revenue from Contract with Customer, Percent of Total Revenue	72.90%	62.10%	70.90%	60.00%

Note 2 - Contracts With Custo_4

Note 2 - Contracts With Customers 2 (Details Textual) - Long-term Contract with Customer [Member]	Jun. 30, 2020USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 281,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue, Remaining Performance Obligation, Amount	$ 161,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	6 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Amount	$ 120,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year

Note 2 - Contracts With Custo_5

Note 2 - Contracts With Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue	$ 31,166	$ 31,414	$ 65,026	$ 62,894
Transferred over Time [Member] | Subscription Services [Member]
Revenue	29,572	27,918	59,993	55,831
Transferred over Time [Member] | Fixed, Non-subscription Services [Member]
Revenue	158	506	675	1,040
Transferred over Time [Member] | Unit Price Services [Member]
Revenue	1,245	1,365	3,071	3,398
Transferred at Point in Time [Member] | Service [Member]
Revenue	$ 191	$ 1,625	$ 1,287	$ 2,625

Note 2 - Contracts With Custo_6

Note 2 - Contracts With Customers - Information About Receivables, Contract Assets, and Contract Liabilities From Contracts With Customers (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Accounts receivables	$ 19,882		$ 11,639
Deferred Revenue	(16,275)		(16,354)
Revenue recognized that was included in deferred revenue at beginning of year due to completion of services	(11,934)	$ (12,226)
Increases due to invoicing of client, net of amounts recognized as revenue	11,821	12,751
Decreases due to completion of services (or portion of services) and transferred to accounts receivable	(85)	(46)
Change due to cumulative catch-up adjustments arising from changes in expected contract consideration	34	219
Increases due to revenue recognized in the period with additional performance obligations before invoicing	102	$ 223
Other Current Assets [Member]
Contract assets included in other current assets	$ 120		$ 103

Note 3 - Income Taxes (Details

Note 3 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Effective Income Tax Rate Reconciliation, Percent, Total	9.80%	22.10%	2.30%	19.40%
Deferred Tax Liabilities, Employer Social Security Tax Break Under CARES Act	$ 237,000		$ 237,000

Note 4 - Notes Payable (Details

Note 4 - Notes Payable (Details Textual)	6 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	May 28, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Long-term Debt, Total	$ 32,681,000				$ 34,281,000
Proceeds from Lines of Credit, Total		$ 16,500,000
Credit Agreement [Member] | First National Bank of Omaha [Member]
Debt Instrument, Covenant, Minimum Fixed Charge Coverage Ratio	1.10
Debt Instrument, Covenant, Exception, Fixed Charge Coverage Ratio, Dividend Threshold	$ 5,500,000
Debt Instrument, Covenant, Maximum Cash Flow Leverage Ratio	3
Credit Agreement [Member] | First National Bank of Omaha [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Debt Instrument, Percentage Bearing Variable Interest, Percentage Rate	2.43%
Credit Agreement [Member] | First National Bank of Omaha [Member] | Term Loan [Member]
Debt Instrument, Face Amount			$ 33,002,069
Long-term Debt, Total			$ 33,002,069
Debt Instrument, Periodic Payment, Total	$ 462,988
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Credit Agreement [Member] | First National Bank of Omaha [Member] | Delayed Draw Term Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 15,000,000
Proceeds from Lines of Credit, Total	0
Credit Agreement [Member] | First National Bank of Omaha [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	30,000,000			$ 15,000,000
Long-term Line of Credit, Total	$ 0				$ 0
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.20%

Note 4 - Notes Payable - Summar

Note 4 - Notes Payable - Summary of Notes Payable (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Less: current portion	$ (3,966)	$ (4,378)
Less: unamortized debt issuance costs	(88)	(108)
Notes payable, net of current portion	28,627	29,795
Term Loan [Member]
Term Loans	$ 32,681	$ 34,281

Note 5 - Share-based Compensa_3

Note 5 - Share-based Compensation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2015
Proceeds from Stock Options Exercised	$ 538,000	$ 0	$ 538,000
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	2,100,000		$ 2,100,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			3 years 2 months 12 days
Share-based Payment Arrangement, Option [Member] | Direct Fixed and Selling, General and Administrative Expense [Member]
Share-based Payment Arrangement, Expense	216,000	235,000	$ 498,000	$ 464,000
Common Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)			70,471	100,615
Nonvested [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			5 years
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	187,000		$ 187,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			3 years 18 days
Nonvested [Member] | Direct Fixed and Selling, General and Administrative Expense [Member]
Share-based Payment Arrangement, Expense	$ (75,000)	$ 73,000	$ (26,000)	$ 145,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)			34,622
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)			6,793
The 2001 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)						0
The 2001 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			1 year
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			5 years
The 2001 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			5 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			10 years
Director Plan 2004 [Member] | Nonqualified Stock Options [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			1 year
Share Based Compensation Arrangement By Share Based Payment Award, Award Annual Options Grant Amount					$ 100,000
Director Plan 2004 [Member] | Nonqualified Stock Options [Member] | Minimum [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			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 (Year)			10 years
The 2006 Equity Incentive Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			5 years
The 2006 Equity Incentive Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			10 years
The 2006 Equity Incentive Plan [Member] | Nonvested [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)			0	6,005
Share-based Compensation Arrangement by Share-based Payment Award, Nonvested Restricted Stock, Outstanding Number (in shares)	42,761		42,761
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)			34,622
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)			6,793
Common Stock [Member] | The 2001 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	1,800,000		1,800,000
Common Stock [Member] | Director Plan 2004 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	3,000,000		3,000,000
Common Stock [Member] | The 2006 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	1,800,000		1,800,000

Note 5 - Share-based Compensa_4

Note 5 - Share-based Compensation - Stock Options Valuation Assumptions (Details) - Common Stock [Member]	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Expected dividend yield at date of grant	1.84%	2.60%
Expected stock price volatility	33.62%	34.01%
Risk-free interest rate	1.35%	2.38%
Expected life of options (in years) (Year)	7 years 4 months 24 days	7 years 6 months

Note 5 - Share-based Compensa_5

Note 5 - Share-based Compensation - Stock Option Activity Under Equity Incentive Plans and Director Plan (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Exercised, number of options (in shares)	(148,284)	(260,481)	(18,000)	(86,247)
Common Stock Options [Member]
Outstanding, number of options (in shares)		1,245,922			1,245,922
Outstanding, weighted average exercise price (in dollars per share)		$ 18.08			$ 18.08
Outstanding, weighted average remaining contractual term (Year)					5 years 9 months 7 days		4 years 5 months 12 days
Granted, number of options (in shares)					70,471	100,615
Granted, weighted average exercise price (in dollars per share)					$ 62.23
Exercised, number of options (in shares)					(408,765)
Exercised, weighted average exercise price (in dollars per share)					$ 12.68
Forfeited, number of options (in shares)					(15,490)
Forfeited, weighted average exercise price (in dollars per share)					$ 48.42
Outstanding, number of options (in shares)	892,138				892,138		1,245,922
Outstanding, weighted average exercise price (in dollars per share)	$ 23.51				$ 23.51		$ 18.08
Exercisable, number of options (in shares)	492,484				492,484
Weighted average exercise price (in dollars per share)	$ 17.55				$ 17.55
Exercisable, weighted average remaining contractual term (Year)					4 years 6 months 29 days
Common Stock Options [Member] | Common Stock [Member]
Outstanding, aggregate intrinsic value	$ 31,281,000				$ 31,281,000		$ 59,631,000
Exercised, aggregate intrinsic value					17,810,000
Exercisable, aggregate intrinsic value	$ 20,022				$ 20,022

Note 5 - Share-based Compensa_6

Note 5 - Share-based Compensation - Non-vested Stock (Details) - Common Stock [Member]	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Outstanding (in shares) | shares	84,176
Outstanding (in dollars per share) | $ / shares	$ 17.23
Vested (in shares) | shares	(34,622)
Vested (in dollars per share) | $ / shares	$ 13.17
Forfeited (in shares) | shares	(6,793)
Forfeited (in dollars per share) | $ / shares	$ 36.80
Outstanding (in shares) | shares	42,761
Outstanding (in dollars per share) | $ / shares	$ 17.40

Note 6 - Goodwill and Other I_3

Note 6 - Goodwill and Other Intangible Assets - Summary of Changes in the Carrying Amount of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Balance	$ 57,935
Foreign currency translation	(106)
Balance	$ 57,829

Note 6 - Goodwill and Other I_4

Note 6 - Goodwill and Other Intangible Assets - Summary of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Amortizing intangible assets	$ 12,258	$ 12,270
Accumulated amortization	(11,908)	(11,733)
Other intangible assets, net	1,541	1,728
Customer Relationships [Member]
Amortizing intangible assets	9,326	9,338
Technology-Based Intangible Assets [Member]
Amortizing intangible assets	1,360	1,360
Trade Names [Member]
Amortizing intangible assets	1,572	1,572
Trade Names 1 [Member]
Indefinite trade name	$ 1,191	$ 1,191

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Property and equipment	$ 43,477	$ 42,078
Accumulated depreciation	(31,122)	(28,548)
Property and equipment, net	$ 12,355	$ 13,530

Note 8 - Earnings Per Share (De

Note 8 - Earnings Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	57,719	83,225	52,789	143,247

Note 8 - Earnings Per Share - N

Note 8 - 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, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Net income	$ 7,715	$ 11,755	$ 7,393	$ 8,196	$ 19,470	$ 15,589
Allocation of distributed and undistributed income to unvested restricted stock shareholders	(15)		(25)		(38)	(53)
Net income attributable to common shareholders	$ 7,700		$ 7,368		$ 19,432	$ 15,536
Weighted average common shares outstanding – basic (in shares)	25,148		24,789		25,060	24,777
Net income per share – basic (in dollars per share)	$ 0.31		$ 0.30		$ 0.78	$ 0.63
Net income attributable to common shareholders for basic computation	$ 7,700		$ 7,368		$ 19,432	$ 15,536
Weighted average effect of dilutive securities – stock options (in shares)	532		797		642	772
Denominator for diluted earnings per share – adjusted weighted average shares (in shares)	25,680		25,586		25,702	25,549
Net income per share - diluted (in dollars per share)	$ 0.30		$ 0.29		$ 0.76	$ 0.61

Note 9 - Related Party (Details

Note 9 - Related Party (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Ameritas Life Insurance Corp [Member]
Related Party Transaction, Amounts of Transaction	$ 42,000	$ 67,000	$ 114,000	$ 127,000
IMA Financial Group [Member] | Purchasing Directors and Officers and Employment Practices Liability Insurance [Member]
Related Party Transaction, Amounts of Transaction	478,000		478,000
PracticingExcellence.com [Member]
Revenue from Related Parties	$ 83,000	$ 170,000	$ 166,000	$ 323,000

Note 10 - Segment Information_2

Note 10 - Segment Information (Details Textual)	6 Months Ended
	Jun. 30, 2020
Number of Operating Segments	6
Number of Reportable Segments	1

Note 10 - Segment Information -

Note 10 - Segment Information - Assets by Geographic Area (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Long-lived assets	$ 80,084	$ 81,528
Total assets	116,781	110,685
UNITED STATES
Long-lived assets	77,621	78,906
Total assets	101,134	95,668
CANADA
Long-lived assets	2,463	2,622
Total assets	$ 15,647	$ 15,017