Birner Dental Management Services (BDMS) 10-K 28 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 26, 2014	Jun. 28, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'BIRNER DENTAL MANAGEMENT SERVICES INC	'	'
Entity Central Index Key	'0000948072	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$14,373,273
Entity Common Stock, Shares Outstanding	'	1,860,089	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS:	'	'
Cash and cash equivalents	$469,827	$1,112,511
Accounts receivable, net of allowance for doubtful accounts of approximately $304,000 and $420,000, respectively	3,250,319	2,614,152
Notes Receivable	34,195	165,718
Deferred tax asset	272,523	205,693
Income tax receivable	176,935	442,630
Prepaid expenses and other assets	455,158	482,297
Total current assets	4,658,957	5,023,001
PROPERTY AND EQUIPMENT, net	10,126,399	7,894,333
OTHER NONCURRENT ASSETS:	'	'
Intangible assets, net	9,292,868	10,193,488
Deferred charges and other assets	165,661	158,316
Notes receivable	109,501	0
Total assets	24,353,386	23,269,138
CURRENT LIABILITIES:	'	'
Accounts payable	2,548,240	1,919,457
Accrued expenses	1,641,509	1,640,076
Accrued payroll and related expenses	2,192,495	1,718,417
Current maturities of long-term debt	0	400,000
Total current liabilities	6,382,244	5,677,950
LONG-TERM LIABILITIES:	'	'
Deferred tax liability, net	3,030,205	2,997,808
Long-term debt, net of current maturities	8,091,790	6,074,042
Other long-term obligations	965,959	1,547,369
Total liabilities	18,470,198	16,297,169
COMMITMENTS AND CONTINGENCIES (Note 8 & Note 10)	'	'
SHAREHOLDERS' EQUITY:	'	'
Preferred Stock, no par value, 10,000,000 shares authorized; none outstanding	0	0
Common Stock, no par value, 20,000,000 shares authorized; 1,842,402 and 1,852,565 shares issued and outstanding, respectively	779,758	329,236
Retained earnings	5,103,430	6,642,733
Total shareholders' equity	5,883,188	6,971,969
Total liabilities and shareholders' equity	$24,353,386	$23,269,138

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS:	'	'
Allowance for doubtful accounts	$420,000	$304,000
SHAREHOLDERS' EQUITY:	'	'
Preferred Stock, par value (in dollars per share)	$0	$0
Preferred Stock, authorized (in shares)	10,000,000	10,000,000
Preferred Stock, outstanding (in shares)	0	0
Common Stock, par value (in dollars per share)	$0	$0
Common Stock, authorized (in shares)	20,000,000	20,000,000
Common Stock, issued (in shares)	1,852,565	1,842,402
Common Stock, outstanding (in shares)	1,852,565	1,842,402

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
REVENUE:	'		'		'
Dental practice revenue	$58,461,286		$56,513,816		$56,952,704
Capitation revenue	5,644,588		5,840,373		6,167,903
Total revenue	64,105,874		62,354,189		63,120,607
DIRECT EXPENSES:	'		'		'
Clinical salaries and benefits	38,171,494		35,402,831		35,647,158
Dental supplies	2,799,518		2,693,604		2,742,398
Laboratory fees	3,108,544		3,133,481		2,863,431
Occupancy	5,822,508		5,549,650		5,390,982
Advertising and marketing	1,082,034		2,018,264		2,666,930
Depreciation and amortization	3,448,707		2,838,582		2,505,957
General and administrative	4,774,597		4,934,926		5,705,741
Total direct expense	59,207,402		56,571,338		57,522,597
Contribution from dental offices	4,898,472		5,782,851		5,598,010
CORPORATE EXPENSES:	'		'		'
General and administrative	4,604,320	[1]	4,207,681	[1]	3,544,074	[1]
Depreciation and amortization	200,431		161,693		122,217
OPERATING INCOME	93,721		1,413,477		1,931,719
OTHER INCOME (EXPENSE):	'		'		'
Change in fair value of contingent liabilities	196,000		0		830,000
Gain from early extinguishment of debt	22,059		0		0
Interest (expense), net	-100,647		-104,147		-80,920
INCOME BEFORE INCOME TAXES	211,133		1,309,330		2,680,799
Income tax expense	121,960		502,066		1,065,472
NET INCOME	$89,173		$807,264		$1,615,327
Net income per share of Common Stock - Basic (in dollars per share)	$0.05		$0.44		$0.87
Net income per share of Common Stock - Diluted (in dollars per share)	$0.05		$0.44		$0.85
Cash dividends per share of Common Stock (in dollars per share)	$0.88		$0.88		$0.86
Weighted average number of shares of Common Stock and dilutive securities:	'		'		'
Basic (in shares)	1,850,257		1,839,149		1,853,307
Diluted (in shares)	1,861,088		1,848,714		1,909,760
[1]	Corporate expenses - general and administrative includes $335,076 of stock-based compensation expense pursuant to ASC Topic 718 for the year ended December 31, 2011, $600,936 of stock-based compensation expense pursuant to ASC Topic 718 for the year ended December 31, 2012 and $467,028 of stock-based compensation expense pursuant to ASC Topic 718 for the year ended December 31, 2013.

CONSOLIDATED_STATEMENTS_OF_INC1

CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) (General and Administrative Expenses [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
General and Administrative Expenses [Member]	'	'	'
Allocation of Recognized Period Costs [Line Items]	'	'	'
Stock based compensation expense	$467,028	$600,936	$335,076

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]	'	'	'
Net income	$89,173	$807,264	$1,615,327
Other comprehensive income/(loss)	0	0	5,150
Comprehensive income	$89,173	$807,264	$1,620,477

CONSOLIDATED_STATEMENTS_OF_SHA

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (USD $)	Common Stock [Member]	Other Comprehensive Income [Member]	Retained Earnings [Member]	Total
BALANCES at Dec. 31, 2010	$493,638	($5,150)	$7,433,205	$7,921,693
BALANCES (in shares) at Dec. 31, 2010	1,850,716	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Common Stock options exercised	0	0	0	0
Common Stock options exercised (in shares)	15,229	'	'	'
Purchase and retirement of Common Stock	-479,344	0	0	-479,344
Purchase and retirement of Common Stock (in shares)	-28,426	'	'	'
Tax expense (benefit) of Common Stock options exercised	18,816	0	0	18,816
Dividends declared on Common Stock	0	0	-1,590,628	-1,590,628
Stock-based compensation expense	335,076	0	0	335,076
Other comprehensive income/(loss)	0	5,150	0	5,150
Net income	0	0	1,615,327	1,615,327
BALANCES at Dec. 31, 2011	368,186	0	7,457,904	7,826,090
BALANCES (in shares) at Dec. 31, 2011	1,837,519	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Common Stock options exercised	0	0	0	0
Common Stock options exercised (in shares)	7,790	'	'	'
Purchase and retirement of Common Stock	-621,697	0	0	-621,697
Purchase and retirement of Common Stock (in shares)	-37,787	'	'	'
LTIP restricted stock units issued (in shares)	34,880	'	'	'
Tax expense (benefit) of Common Stock options exercised	-18,189	0	0	-18,189
Dividends declared on Common Stock	0	0	-1,622,435	-1,622,435
Stock-based compensation expense	600,936	0	0	600,936
Other comprehensive income/(loss)	'	'	'	0
Net income	0	0	807,264	807,264
BALANCES at Dec. 31, 2012	329,236	0	6,642,733	6,971,969
BALANCES (in shares) at Dec. 31, 2012	1,842,402	'	'	1,842,402
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'
Common Stock options exercised	43,000	0	0	43,000
Common Stock options exercised (in shares)	10,163	'	'	'
Tax expense (benefit) of Common Stock options exercised	-59,506	0	0	-59,506
Dividends declared on Common Stock	0	0	-1,628,476	-1,628,476
Stock-based compensation expense	467,028	0	0	467,028
Other comprehensive income/(loss)	'	'	'	0
Net income	0	0	89,173	89,173
BALANCES at Dec. 31, 2013	$779,758	$0	$5,103,430	$5,883,188
BALANCES (in shares) at Dec. 31, 2013	1,852,565	'	'	1,852,565

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'
Net income	$89,173	$807,264	$1,615,327
Adjustments to reconcile net income to net cash provided by operating activities:	'	'	'
Depreciation and amortization	3,649,138	3,000,275	2,628,174
Stock compensation expense	467,028	600,936	335,076
Provision for doubtful accounts	390,218	579,419	627,713
Provision for (benefit from) deferred income taxes	-34,433	680,053	1,054,046
Change in fair value of contingent liabilities	-196,000	0	-830,000
Gain from early extinguishment of debt	-22,059	0	0
Changes in assets and liabilities, net of effects from acquisitions:	'	'	'
Accounts receivable	-1,026,385	-337,845	-54,067
Prepaid expenses and other assets	27,139	112,796	-40,819
Deferred charges and other assets	-7,345	6,951	-9,593
Accounts payable	628,783	-191,698	-51,927
Accrued expenses	-803	-334,217	-516,530
Accrued payroll and related expenses	474,078	-12,856	-213,747
Income taxes payable/(receivable)	265,695	-557,668	532,354
Other long-term obligations	-363,351	42,685	80,145
Net cash provided by operating activities	4,340,876	4,396,095	5,156,152
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'	'
Notes receivable	22,022	33,724	12,001
Capital expenditures	-4,980,584	-4,202,648	-2,447,755
Net cash used in investing activities	-4,958,562	-4,168,924	-2,435,754
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'
Advances - line of credit	28,417,653	21,662,666	17,235,465
Advances - term loan	2,000,000	2,000,000	0
Repayments - line of credit	-24,999,905	-21,239,691	-16,731,414
Repayments - term loan	-3,800,000	-200,000	-690,000
Proceeds from exercise of Common Stock options	43,000	0	0
Purchase and retirement of Common Stock	0	-621,697	-479,344
Tax benefit (expense) of Common Stock options exercised	-59,506	-18,189	18,816
Common Stock cash dividends	-1,626,240	-1,621,627	-1,556,251
Net cash used in financing activities	-24,998	-38,538	-2,202,728
NET CHANGE IN CASH AND CASH EQUIVALENTS	-642,684	188,633	517,670
CASH AND CASH EQUIVALENTS, beginning of year	1,112,511	923,878	406,208
CASH AND CASH EQUIVALENTS, end of year	469,827	1,112,511	923,878
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'	'
Cash paid during the year for interest	157,204	132,374	119,546
Cash paid during the year for income taxes	172,104	397,759	91,896
Cash received during the year for income taxes	221,900	0	631,640
NON-CASH ITEMS:	'	'	'
Gain/(loss) recognized on interest rate swap (net of taxes)	$0	$0	$5,150

DESCRIPTION_OF_BUSINESS_AND_OR

DESCRIPTION OF BUSINESS AND ORGANIZATION	12 Months Ended
	Dec. 31, 2013
DESCRIPTION OF BUSINESS AND ORGANIZATION [Abstract]	'
DESCRIPTION OF BUSINESS AND ORGANIZATION	'
	-1	DESCRIPTION OF BUSINESS AND ORGANIZATION
	Birner Dental Management Services, Inc., a Colorado corporation (the ''Company''), was incorporated in May 1995 and provides business services to dental group practices. As of December 31, 2011, 2012 and 2013, the Company managed 64, 65 and 66 dental practices (collectively referred to as the ''Offices''), respectively.  The Company provides business services, which are designed to improve the efficiency and profitability of the dental practices. The Offices are organized as professional corporations (“P.C.s”) and the Company provides its business services to the Offices under long-term management agreements (the ''Management Agreements'').
	The Company has grown primarily through acquisitions and Offices developed internally ("de novo Offices"). The following table highlights the Company’s growth through December 31, 2013 as follows:
					De Novo		Office Consolidations/
			Acquisitions		Developments		Closings
	2004 and Prior			42		20		(7	)
	2005			-		2		-
	2006			-		4		(1	)
	2007			-		-		-
	2008			-		1		-
	2009			3		-		-
	2010			-		2		(2	)
	2011			-		-		-
	2012			-		2		(1	)
	2013			-		2		(1	)
	Total			45		33		(12	)
	The Company's operations and expansion strategy depend, in part, on the availability of dentists, dental hygienists and other professional personnel and the ability to hire and assimilate additional management and other employees to accommodate expanded operations.
	During 2013, the Company opened two de novo Offices.  One Office, which is located in the Loveland, Colorado market, opened in July 2013.  The second de novo Office, which is located in the Monument, Colorado market, opened in December 2013.  During December 2013, the Company consolidated the dental services of one of its Denver, Colorado Offices into another Office and subsequently closed this Office.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2013

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

'

SIGNIFICANT ACCOUNTING POLICIES

'

-2

SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation/Basis of Consolidation

The accompanying consolidated financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States (“GAAP”). These financial statements present the financial position and results of operations of the Company and the Offices, which are under the control of the Company. All intercompany accounts and transactions have been eliminated in the consolidation.  Certain prior year amounts have been reclassified to conform to the presentation used in 2013.  Such reclassification had no effect on net income.

The Company treats Offices as consolidated subsidiaries where it has a long-term and unilateral controlling financial interest over the assets and operations of the Offices. The Company has obtained control of substantially all of the Offices via the Management Agreements. The Company is a business service organization and does not engage in the practice of dentistry or the provision of dental hygiene services. These services are provided by licensed professionals at each of the Offices. Certain key features of the Management Agreements either enable the Company at any time and in its sole discretion to cause a change in the shareholder of the P.C. (i.e., ''nominee shareholder'') or allow the Company to vote the shares of stock held by the owner of the P.C. and to elect a majority of the board of directors of the P.C.  The accompanying consolidated statements of income reflect revenue, which is the amount billed to patients less contractual adjustments. Direct expenses consist of all the expenses incurred in operating the Offices and paid by the Company.  Under the Management Agreements, the Company assumes responsibility for the management of most aspects of the Offices' business (although the Company does not engage in the practice of dentistry or the provision of dental hygiene services), including personnel recruitment and training, comprehensive administrative business and marketing support and advice, and facilities, equipment, and support personnel as required to operate the practice.

The Company prepares its consolidated financial statements in accordance with ASC Topic 810, “Consolidation”, which provides for consolidation of variable interest entities of which the Company is the primary beneficiary. The Company has concluded that the P.C.s meet the definition of variable interest entities as defined by this standard and that the Company is the primary beneficiary of these variable interest entities.  The Company concluded that the P.C.s meet the definition of variable interest entities because the equity investment at risk by each P.C. owner, which generally has not been more than $100, is not sufficient on a quantitative or qualitative basis to support each P.C.’s activities without additional financial support from the Company, which is provided through (i) the Company’s advancement of operating costs on behalf of the P.C.s and forgoing any amounts due the Company from the P.C.s under the Management Agreements when the P.C.s lack sufficient cash flow to pay the management fees in full and (ii) the Company’s capital investments in facilities and dental equipment used by the P.C.s in the operation of their dental practices.  The Company determined that it is the primary beneficiary, as defined in ASC 810-10-38, of the P.C.s because (i) it absorbs losses of the P.C.s by forgoing the management fees, (ii) through the Management Agreements, the Company has the power to direct the activities of the P.C.s that most significantly impact the P.C.s’ economic performance, provides business and marketing services at the Offices, including providing capital, payment of all Center Expenses (as defined in the Management Agreements), designing and implementing marketing programs, negotiating for the purchase of supplies, staffing, recruiting, training of non-dental personnel, billing and collecting patient fees, arranging for certain legal and accounting services, and negotiating with managed care organizations, and (iii) no other party provides financial support to the P.C.s, and the P.C.s have no independent ability to support themselves. Accordingly, the net assets and results of operations of the P.C.s are included in the consolidated financial statements of the Company, and all transactions between the P.C.s and the Company, such as the management fees the Company charges, have been eliminated.

Revenue

Revenue is generally recognized when services are provided and are reported at estimated net realizable amounts due from insurance companies, preferred provider and health maintenance organizations (i.e., third-party payors) and patients for services rendered, net of contractual and other adjustments.  Dental services are billed and collected by the Company in the name of the Offices.

Revenue under certain third-party payor agreements is subject to audit and retroactive adjustments. To management's knowledge, there are no material claims, disputes or other unsettled matters that exist concerning third-party reimbursements.

During 2011, 2012 and 2013, 9.8%, 9.4% and 8.8%, respectively, of the Company's revenue was derived from capitated managed dental care contracts. Under these contracts, the Offices receive a fixed monthly payment for each covered plan member for a specific schedule of services regardless of the quantity or cost of services provided by the Offices. Additionally, the Offices may receive co-pays from the patient for certain services provided.  Revenue from the Company’s capitated managed dental care contracts is recognized as earned on a monthly basis.

Substantially all of the Company’s patients are insured under third-party payor agreements. The Company’s billing system generates contractual adjustments for each patient encounter based on fee schedules for the patient’s insurance plan.  The services provided are attached to the patient’s fee schedule based on the insurance the patient has at the time the service is provided.  Therefore, the revenue that is recorded by the billing system is based on insurance contractual amounts. Additionally, each patient at the time of service signs a form agreeing that the patient is ultimately responsible for the contracted fee if the insurance company does not pay the fee for any reason.

Contribution From Dental Offices

''Contribution from dental offices'' represents the excess of revenue from the operations of the Offices over direct expenses associated with operating the Offices.  Revenue and direct expenses relate exclusively to business activities associated with the Offices.  Contribution from dental offices provides an indication of the level of earnings generated from the operation of the Offices to cover corporate expenses, interest expense and income taxes.

Advertising and Marketing

Costs of advertising, promotion and marketing are expensed as incurred.

Cash and Cash Equivalents

Cash and cash equivalents include money market accounts and all highly liquid investments with original maturities of three months or less.  From time to time, the Company may have cash at one bank in excess of the federally insured amount.  As of December 31, 2013, the Company did not have cash at any banks in excess of the federally insured amount.

Accounts Receivable

Accounts receivable represents receivables from patients and other third-party payors for dental services provided. Such amounts are recorded net of contractual allowances and other adjustments at the time of billing.  In those instances when payment is not received at the time of service, the Offices record receivables from their patients, most of whom are local residents and are insured under third-party payor agreements. In addition, the Company has estimated allowances for uncollectible accounts. The Company’s allowance for doubtful accounts reflects a reserve that reduces customer accounts receivable to the net amount estimated to be collectible. Accounts are normally considered delinquent after 120 days. However, estimating the credit-worthiness of customers and the recoverability of customer accounts requires management to exercise considerable judgment.  In estimating uncollectible amounts, management considers factors such as general economic and industry-specific conditions, and historical and anticipated customer performance.  Management continually monitors and periodically adjusts the allowances associated with these receivables.

The Company’s policy is to collect any patient co-payments at the time the service is provided.  If the patient owes additional amounts that are not covered by insurance, Offices collect outstanding balances by sending monthly invoices, placing phone calls and sending collection letters.  Interest at 18% APR is charged on all account balances greater than 60 days old.  Patient accounts receivable in excess of $50 that are over 120 days old and that appear to be uncollectible are written off as bad debt and sent to an outside collections agency.

Note Receivable

A note receivable was created as part of a dental Office acquisition.  The note has a standard principal and interest monthly amortization payment schedule and a maturity date of October 31, 2018.  The note bears interest of 6% which is accrued monthly.  If the note is uncollectible, an allowance for doubtful accounts would be created.

Property and Equipment

Property and equipment are stated at cost or fair market value at the date of acquisition, net of accumulated depreciation.  Property and equipment are depreciated using the straight-line method over their useful lives of five years and leasehold improvements are amortized over the remaining life of the leases. Depreciation was $1,729,669, $2,097,837 and $2,748,517 for the years ended December 31, 2011, 2012 and 2013, respectively.

Intangible Assets

The Company's dental practice acquisitions involve the purchase of tangible and intangible assets and the assumption of certain liabilities of the acquired Offices. As part of the purchase price allocation, the Company allocates the purchase price to the tangible and identifiable intangible assets acquired and liabilities assumed, based on estimated fair market values.  Identifiable intangible assets include the Management Agreements. The Management Agreements represent the Company's right to manage the Offices during the 40-year term of the agreement. The assigned value of the Management Agreements is amortized using the straight-line method over a period of 25 years.  Amortization was $898,505, $902,437 and $900,621 for the years ended December 31, 2011, 2012 and 2013, respectively.

The Management Agreements cannot be terminated by the related professional corporation without cause, consisting primarily of bankruptcy or material default by the Company.

Impairment of Long-Lived and Intangible Assets

In the event that facts and circumstances indicate that the carrying value of long-lived and intangible assets may be impaired, an evaluation of recoverability would be performed.  If an evaluation were required, the estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying amount to determine if a write-down to market value or discounted cash flow value would be required.  There were no impairment write-downs associated with the Company's long-lived and intangible assets during the years ended December 31, 2011, 2012 and 2013.

Contingent Liabilities

As part of Office acquisitions completed in 2009, the Company recorded contingent liabilities to recognize an estimated amount to be paid as part of the acquisition agreements.  These contingent liabilities are recorded as other long-term obligations at estimated fair value, are payable beginning after four years from the acquisition date and are calculated at a multiple of the then-trailing twelve months operating cash flows.  The liability terminates after ten years from the acquisition date.  The Company remeasures the contingent liability to fair value each reporting date until the contingency is resolved.  The changes in fair value are recognized in other income.

Concentrations of Credit Risk

Financial instruments, which potentially subject the Company to concentration of credit risk, are primarily cash and cash equivalents and accounts receivable.  The Company maintains its cash balances in the form of bank demand deposits and money market accounts with financial institutions that management believes are creditworthy.  The Company may be exposed to credit risk generally associated with healthcare and retail companies.  The Company established an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.  The Company has no significant financial instruments with off-balance sheet risk of accounting loss.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.

The application of accounting policies requires the use of judgment and estimates.  As it relates to the Company, estimates and forecasts are required to determine purchase price allocations for acquisitions, any impairment of assets, allowances for doubtful accounts, deferred tax asset valuation reserves, if any, contingent liabilities, deferred revenue and employee benefit-related liabilities.

Matters that are subject to judgments and estimation are inherently uncertain, and different amounts could be reported using different assumptions and estimates.  Management uses its best estimates and judgments in determining the appropriate amount to reflect in the financial statements, using historical experience and all available information.  The Company also uses outside experts where appropriate.  The Company applies estimation methodologies consistently from year to year.

Income Taxes

The Company accounts for income taxes pursuant to the asset and liability method of computing deferred income taxes. The objective of the asset and liability method is to establish deferred tax assets and liabilities for the temporary differences between the book basis and the tax basis of the Company's assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled.

Earnings Per Share

The Company calculates earnings per share (“EPS”) in accordance with ASC Topic 260, “Earnings Per Share.”  The standard requires presentation of two categories of EPS – basic EPS and diluted EPS.  Basic EPS excludes dilution and is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the year. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock or resulted in the issuance of Common Stock that then shared in the earnings of the Company.

2011

2012

2013

Net Income

Weighted Average Shares

Per Share Amount

Net Income

Weighted Average Shares

Per Share Amount

Net Income

Weighted Average Shares

Per Share Amount

Basic EPS

$

1,615,327

1,853,307

$

0.87

$

807,264

1,839,149

$

0.44

$

89,173

1,850,257

$

0.05

Effect of Dilutive Stock Options

-

56,453

(0.02

)

-

9,565

-

10,831

Diluted EPS:

$

1,615,327

1,909,760

$

0.85

$

807,264

1,848,714

$

0.44

$

89,173

1,861,088

$

0.05

The difference between basic EPS and diluted EPS for the years ended December 31, 2011, 2012 and 2013 relates to the effect of 56,453, 9,565 and 10,831 shares, respectively, of dilutive shares of Common Stock from stock options, which are included in total shares for the diluted calculation determined under the treasury stock method as prescribed by ASC Topic 718, “Compensation – Stock Compensation.” For the years ended December 31, 2011, 2012 and 2013, options to purchase 313,500, 413,100 and 422,166 shares, respectively, of the Company’s Common Stock were not included in the computation of diluted EPS because their effect was anti-dilutive.

Comprehensive Income

ASC Topic 220, “Reporting Comprehensive Income,” established standards for reporting and displaying comprehensive income and its components in a full set of general purpose financial statements.  In addition to net income, comprehensive income includes all changes in equity during a period, except those resulting from investments by and distributions to owners.  The Company recognized on its consolidated balance sheets approximately $5,000, $0 and $0 for the years ended December 31, 2011, 2012 and 2013, respectively, of other comprehensive income to mark to market the value of the cash flow hedge net of taxes.

Costs of Start-up Activities

Start-up costs and organization costs are expensed as they are incurred.

Segment Reporting

The Company operates in one business segment, which is to provide business services to dental practices.  The Company currently provides business services to Offices in the states of Arizona, Colorado and New Mexico.  All aspects of the Company’s business are structured on a practice-by-practice basis.  Financial analysis and operational decisions are made at the individual Office level.  The Company does not evaluate performance criteria based upon geographic location, type of service offered or source of revenue.

Stock-Based Compensation Plans

The Company follows ASC Topic 718 to account for stock-based compensation plans. Under ASC Topic 718, the Company is required to measure the cost of employee services received in exchange for stock options and similar awards based on the grant date fair value of the award and recognize this cost in the income statement over the period during which an employee is required to provide service in exchange for the award.  The Company recognizes compensation expense on a straight line basis over the requisite service period of the award. Total stock-based compensation expense pursuant to ASC Topic 718 included in the Company’s consolidated statements of income for the years ended December 31, 2011, 2012 and 2013 was approximately $335,000, $601,000 and $467,000, respectively.  Total stock-based compensation expense was recorded as a component of corporate general and administrative expense.

The Black-Scholes option-pricing model was used to estimate the option fair values. The option-pricing model requires a number of assumptions, of which the most significant are expected stock price volatility, the expected pre-vesting forfeiture rate, expected dividend rate and the expected option term (the amount of time from the grant date until the options are exercised or expire). Expected volatility was calculated based upon actual historical stock price movements over the most recent periods ending December 31, 2013 equal to the expected option term.  Expected pre-vesting forfeitures were estimated based on actual historical pre-vesting forfeitures over the most recent periods ending December 31, 2013 for the expected option term. The expected option term was calculated based on historical experience.

Recent Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2013-11, Income Taxes (Topic 740) - Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.  Under ASU 2013-11, an entity must present an unrecognized tax benefit in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward, except that if and to the extent that a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability.  ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013.  ASU 2013-11 will not have a material effect on the Company’s consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2013
ACQUISITIONS [Abstract]	'
ACQUISITIONS	'
	-3	ACQUISITIONS
	With each Office acquisition, the Company enters into a contractual arrangement, including a Management Agreement, which has a term of 40 years. Pursuant to these contractual arrangements, the Company provides all business and marketing services at the Offices, other than the provision of dental services, and it has long-term and unilateral control over the assets and business operations of each Office. Accordingly, acquisitions are considered business combinations and are accounted as such.
	2009 Acquisitions
	On September 30, 2009, the Company acquired the assets of an Arizona partnership and entered into a Management Agreement to manage the practice for a purchase price of $350,000, all payable in cash, and an estimated fair value of contingent liabilities of $718,000 assumed in this acquisition.  These contingent liabilities were recorded as of the date of acquisition, were payable beginning after four years from the acquisition date and were calculated at a multiple of then trailing twelve-month operating cash flows.  During the quarter ended December 31, 2011, the Company remeasured the value of the contingent liabilities and reduced it by $300,000 to $418,000.  The $300,000 was recognized as other income.  During the quarter ended September 30, 2013, the Company remeasured the fair value of the contingent liabilities and reduced it by $17,000 to $401,000.  The $17,000 was recognized as other income for the quarter.  The $401,000 of contingent liabilities became payable as of September 30, 2013.  The Company paid $201,000 in October 2013.  The remaining $200,000 was represented by a promissory note payable over five years with 5% interest.  The note was paid off during the quarter ended December 31, 2013 at a discounted value, and $22,000 was recognized as other income during the quarter.
	On October 29, 2009, the Company acquired the assets of a second Arizona partnership and entered into a Management Agreement to manage the practice for a purchase price of $700,000, all payable in cash, and an estimated fair value of contingent liabilities of $850,000 assumed in this acquisition.  These contingent liabilities were recorded as of the date of acquisition, were payable beginning after four years from the acquisition date and were calculated at a multiple of the then trailing twelve-month operating cash flows.  During the quarter ended December 31, 2011, the Company remeasured the value of the contingent liabilities and reduced it by $250,000 to $600,000.  The $250,000 was recognized as other income.  During the quarter ended September 30, 2013, the Company remeasured the fair value of the contingent liabilities and reduced it by $179,000 to $421,000.  The $179,000 was recognized as other income during the quarter.
	On December 30, 2009, the Company acquired the assets of a dental practice and entered into a Management Agreement to manage the practice for a purchase price of $340,000, all payable in cash, and an estimated fair value of contingent liabilities of $280,000 assumed in this acquisition.  These contingent liabilities were recorded as of the date of acquisition.  On November 2, 2011, the Company terminated this practice’s dentist for cause.  Pursuant to the purchase agreement, the Company paid $5,000 to terminate the agreement.  As a result, $280,000 of contingent liabilities were extinguished and recognized as other income during the quarter ended December 31, 2011.
	The fair values of the acquisitions were based on significant inputs not observable in the market and are therefore defined as level 3 inputs under ASC Topic 820.  Key assumptions include the projected operating results of the acquired enterprises.
	The Company did not acquire any Offices in 2011, 2012 or 2013.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
PROPERTY AND EQUIPMENT	'
	-4	PROPERTY AND EQUIPMENT
	Property and equipment consist of the following:
			December 31,
			2012			2013
	Dental equipment		$	8,983,394		$	9,759,160
	Furniture and fixtures			1,479,897			1,571,135
	Leasehold improvements			10,147,928			11,969,958
	Computer equipment, software and related items			4,854,173			6,106,685
	Instruments			1,697,690			1,898,442
				27,163,082			31,305,380
	Less - accumulated depreciation			(19,268,749	)		(21,178,981	)
	Property and equipment, net		$	7,894,333		$	10,126,399
	Depreciation expense was $1,729,669, $2,097,837 and $2,748,517 for the years ended December 31, 2011, 2012 and 2013, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
INTANGIBLE ASSETS [Abstract]	'
INTANGIBLE ASSETS	'
	-5	INTANGIBLE ASSETS
	Intangible assets consist of Management Agreements:
		Amortization		December 31,
		Period		2012			2013
	Management Agreements	25 years		$	21,800,123		$	21,800,123
	Less - accumulated amortization				(11,606,635	)		(12,507,255	)
	Intangible assets, net			$	10,193,488		$	9,292,868
	Amortization expense was $898,505, $902,437 and $900,621 for the years ended December 31, 2011, 2012 and 2013, respectively.
	The estimated aggregate amortization expense on the Management Agreements for each of the five succeeding fiscal years is as follows:
	2014		$	882,332
	2015			844,887
	2016			844,564
	2017			844,564
	2018			844,564
	Thereafter			5,031,957
			$	9,292,868

DEBT

DEBT	12 Months Ended
	Dec. 31, 2013
DEBT [Abstract]	'
DEBT	'
	-6	DEBT
	Debt consists of the following:
			December 31,
			2012			2013
	Revolving credit agreement with a bank not to exceed $7.0 million, at either, or a combination of the lender’s Base Rate (3.25% at December 31, 2012) or a LIBOR rate plus 2.0%,(2.21% at December 31, 2012), collateralized by the Company's accounts receivable and Management Agreements, due in May 2014 (the "Credit Facility").			4,674,042			-
	$2.0 million Term Loan with a bank borrowed at an interest rate of LIBOR plus a LIBOR rate margin of 2.0%. with principal to be repaid in 20 equal quarterly payments of approximately $100,000 plus interest beginning September 30, 2012 collateralized by the Company's accounts receivable and Management Agreeements.			1,800,000			-
	Revolving credit agreement with a bank not to exceed $12.0 million, at either, or a combination of, the lender’s Prime Rate (3.25% at December 31, 2013) or a LIBOR rate plus 1.15% (1.32% at December 31, 2013), collateralized by substantially all of the assets of the Company, due in September 2016 (the "Credit Facility").			-			8,091,790
				6,474,042			8,091,790
	Less - current maturities			(400,000	)		-
	Long-term debt, net of current maturities		$	6,074,042		$	8,091,790
	Credit Facility
	On September 13, 2013, the Company entered into a Credit Agreement (the “Credit Facility”) with Compass Bank.  The Credit Facility allows the Company to borrow, on a revolving basis, an aggregate principal amount not to exceed $12.0 million.  Interest is computed at either the lender’s prime rate or at LIBOR rate plus 1.15% in effect from time to time at the Company’s option.  As of December 31, 2013, the Company’s LIBOR borrowing rate was 1.32% and the prime rate borrowing rate was 3.25%.  A commitment fee on the average daily unused amount of the revolving loan commitment is also assessed at a rate of 0.25% per annum, and is payable quarterly in arrears.  At December 31, 2013, the Company had approximately $8.1 million LIBOR rate borrowings outstanding and approximately $3.9 million available for borrowing under the Credit Facility.  The loan matures on September 13, 2016.  The Credit Facility is collateralized by substantially all of the assets of the Company.  The Credit Facility requires the Company to comply with certain affirmative and negative covenants, including maintaining (i) a debt-to-EBITDA ratio of no more than 2.00 to 1.00, 2.15 to 1.00, 2.05 to 1.00 and 2.00 to 1.00 for the years ending December 31, 2013, 2014, 2015 and 2016, respectively, and (ii) a fixed charge coverage ratio of no less than 1.25 to 1.00.
	On September 13, 2013, the Company terminated its credit facility with KeyBank National Association.  The Company repaid the outstanding $4.6 million principal amount plus accrued interest under the prior Credit Agreement with borrowings under the new Credit Facility.
	Term Loan
	On September 13, 2013, the Company terminated its term loan with KeyBank National Association.  The Company repaid the outstanding $3.6 million principal amount plus accrued interest under the term loan with borrowings under the new Credit Facility.
	Scheduled Maturities
	The scheduled maturities of debt are as follows:
	Years		Amount
	2014		$	-
	2015			-
	2016			8,091,790
			$	8,091,790

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
SHAREHOLDERS' EQUITY [Abstract]	'
SHAREHOLDERS' EQUITY	'
	-7	SHAREHOLDERS' EQUITY
	Shares Repurchased and Retired
	The Company from time to time may purchase its Common Stock on the open market or in privately negotiated transactions.  During 2011, the Company, in 25 separate transactions repurchased a total of 28,426 shares of its Common Stock for total consideration of approximately $479,000 at prices ranging from $15.02 to $19.00 per share.  During 2012, the Company, in 41 separate transactions repurchased a total of 37,787 shares of its Common Stock for total consideration of approximately $622,000 at prices ranging from $15.75 to $19.00 per share.  During 2013, the Company did not purchase any shares of its Common Stock.  As of December 31, 2013, approximately $891,000 of the previously authorized amount was available for these purchases.
	Stock-Based Compensation Plans
	At the Company’s June 2005 annual meeting of shareholders, the shareholders approved the 2005 Equity Incentive Plan (the “2005 Plan”).  The 2005 Plan was amended at the June 2007 annual meeting of shareholders to reserve an additional 425,000 shares of Common Stock for issuance and was amended again at the June 2009 annual meeting of shareholders to reserve 625,000 additional shares of Common Stock for issuance.  An additional amendment to the 2005 Plan was approved at the June 2012 annual meeting of shareholders to increase the number of authorized shares of Common Stock issuable under the 2005 Plan by 150,000 shares from 625,000 shares to 775,000 shares.  The 2005 Plan provides for the grant of incentive stock options, restricted stock, restricted stock units and stock grants to employees (including officers and employee-directors) and non-statutory stock options to employees, directors and consultants. The objectives of this plan include attracting and retaining the best personnel and providing for additional performance incentives by providing employees with the opportunity to acquire Common Stock. As of December 31, 2013, there were 55,701 shares available for issuance under the 2005 Plan. The exercise price of the stock options issued under the 2005 Plan is equal to the market price, or market price plus 10% for shareholders who own greater than 10% of the Company, at the date of grant. These stock options expire seven years, or five years for shareholders who own greater than 10% of the Company, from the date of the grant and vest annually over a service period ranging from three to five years. The 2005 Plan is administered by a committee of two or more outside directors from the Company’s Board of Directors (the “Committee”). The Committee determines the eligible individuals to whom awards under the 2005 Plan may be granted, as well as the time or times at which awards will be granted, the number of shares to be granted to any eligible individual, the life of any award, and any other terms and conditions of the awards in addition to those contained in the 2005 Plan.  As of December 31, 2013, there were 276,169 vested options and 206,664 unvested options outstanding under the 2005 Plan.
	The Company uses the Black-Scholes pricing model to estimate the fair value of each option granted with the following weighted average assumptions:
			For years ended December 31,
	Valuation Assumptions		2011				2012				2013
	Expected life (1)			3				5.1				5
	Risk-free interest rate (2)			1.25	%			0.88	%			0.9	%
	Expected volatility (3)			57	%			50	%			50	%
	Expected dividend yield			4.46	%			4.91	%			5.05	%
	Expected forfeiture (4)			10.5	%			1.26	%			17.77	%
	____________________________
	-1	The expected life, in years, of stock options is estimated based on historical experience.
	-2	The risk-free interest rate is based on U.S. Treasury bills whose term is consistent with the expected life of the stock options.
	-3	The expected volatility is estimated based on historical and current stock price data for the Company.
	-4	Forfeitures are estimated based on historical experience.
	A summary of stock option activity as of December 31, 2011, 2012 and 2013, and changes during the years then ended, are presented below:
			Number of Options/ Warrants				Weighted-Average Exercise Price				Range of Exercise Prices				Weighted-Average Remaining Contractual Term (years)				Aggregate Intrinsic Value (thousands)
	Balance at December 31, 2010			313,438			$	16.95			$	9.66 - $21.85				3.6			$	853
	Granted			147,000			$	19.72			$	19.03 - $19.75
	Exercised			(43,749	)		$	12.94			$	9.66 - $19.40
	Canceled			(6,000	)		$	14.6			$	11.50 - $15.22
	Balance at December 31, 2011			410,689			$	18.41			$	10.20 - $21.85				4			$	219
	Granted			132,000			$	17.97			$	16.50 - $18.39
	Exercised			(34,422	)		$	14.35			$	10.20 - $17.61
	Canceled			(30,500	)		$	17.61			$	17.61 - $17.61
	Balance at December 31, 2012			477,767			$	18.63			$	10.75 - $21.85				4.3			$	223
	Granted			89,000			$	17.41			$	17.25 - $18.95
	Exercised			(53,501	)		$	18.27			$	10.75 - $20.02
	Canceled			(30,433	)		$	18			$	15.22 - $20.02
	Balance at December 31, 2013			482,833			$	18.48			$	10.75 - $21.85				3.9			$	214
	Exercisable at December 31, 2011			204,691			$	18.43			$	10.20 - $21.85				2.4			$	152
	Exercisable at December 31, 2012			224,437			$	19.21			$	10.75 - $21.85				3.1			$	126
	Exercisable at December 31, 2013			276,169			$	18.95			$	10.75 - $21.85				2.9			$	152
	The weighted average grant date fair value of options granted was $5.98, $5.16 and $4.93 per option during the years ended December 31, 2011, 2012 and 2013, respectively.  Net cash proceeds from the exercise of stock options during the years ended December 31, 2011, 2012 and 2013 were $0, $0 and $43,000, respectively. The associated income tax effect from stock options exercised during the years ended December 31, 2011, 2012 and 2013 was $19,000, ($18,000) and ($60,000), respectively.  As of the date of exercise, the total intrinsic value of options exercised during the years ended December 31, 2011, 2012 and 2013 was $305,000, $142,000 and $165,000, respectively. As of December 31, 2013, there was approximately $500,000 of total unrecognized compensation expense related to non-vested stock options, which is expected to be recognized over a weighted average period of 2.12 years.
	The following table summarizes information about the options outstanding at December 31, 2013:
					Options Outstanding												Options Exercisable
	Range of Exercise Prices				Number of Options Outstanding at December 31, 2013				Weighted Average Remaining Contractual Life				Weighted Average Exercise Price				Number of Options Exercisable at December 31, 2013				Weighted Average Exercise Price
	$	8.74 — 10.92				10,000				0.2			$	10.75				10,000				10.75
		10.93 — 13.11				6,667				1.8				11.5				6,667				11.5
		13.12 — 15.29				21,000				1.1				15.22				8,000				15.22
		15.30 — 17.48				106,000				5.5				16.87				27,002				16.42
		17.49 — 19.66				132,000				5.4				18.32				55,333				18.47
		19.67 — 21.85				207,166				2.7				20.34				169,167				20.47
	$	8.74 — 21.85				482,833				3.9			$	18.48				276,169			$	18.95

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	-8	COMMITMENTS AND CONTINGENCIES
	Operating Lease Obligations
	The Company leases office space under leases accounted for as operating leases. The original lease terms are generally one to five years with options to renew the leases for specific periods subsequent to their original terms. Rent expense for these leases totaled $4,314,063, $4,303,217 and $4,452,030 for the years ended December 31, 2011, 2012 and 2013, respectively.
	Future minimum lease commitments for operating leases with remaining non-cancellable terms of one or more years are as follows:
	Years ending December 31,
	2014		$	3,831,793
	2015			3,174,405
	2016			2,396,369
	2017			1,623,904
	2018			904,103
	Thereafter			996,015
			$	12,926,589
	Certain of the Company’s office space leases are structured to include scheduled and specified rent increases over the lease term.  From time to time the Company receives incentives from the landlord including tenant improvement discounts and periods of free rent.  The Company recognizes the effects of these rent escalations, tenant improvement discounts and periods of free rent on a straight-line basis over the lease terms.
	Contingent Liabilities
	As part of the Office acquisitions completed in 2009, the Company recorded contingent liabilities to recognize an estimated amount to be paid as part of the acquisition agreement.  These contingent liabilities are recorded at estimated fair values as of the date of acquisition, are payable beginning after four years from the acquisition date and are calculated at a multiple of the then trailing twelve-months operating cash flows.  The Company remeasures the contingent liability to fair value each reporting date until the contingency is resolved.  Any changes to the fair value are recognized into the income statement when determined.
	On November 2, 2011, the Company terminated for cause a dentist whose Office had been acquired on December 30, 2009.  As part of the acquisition, the Company recorded an estimated fair value of contingent liabilities of $280,000 assumed in the acquisition.  Pursuant to the purchase agreement, the Company paid $5,000 to terminate the agreement.  As a result, $280,000 of contingent liabilities were extinguished and recognized as other income during the quarter ended December 31, 2011.
	Additionally, during the quarter ended December 31, 2011, the Company remeasured and reduced the value of contingent liabilities by $550,000 and recognized this amount as other income.
	During the quarter ended September 30, 2013, the Company remeasured and reduced the value of contingent liabilities by $196,000 and recognized this amount as other income for the quarter.  The $401,000 of contingent liabilities became payable as of September 30, 2013.  As of December 31, 2013, approximately $421,000 of contingent liabilities were recorded on the consolidated balance sheets in other long-term obligations.
	Litigation
	From time to time the Company is subject to litigation incidental to its business, which could include litigation as a result of the dental services provided at the Offices, although the Company does not engage in the practice of dentistry or control the practice of dentistry. The Company maintains general liability insurance for itself and provides for professional liability insurance to the dentists, dental hygienists and dental assistants at the Offices. Management believes the Company is not presently a party to any material litigation.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	-9	INCOME TAXES
	The Company accounts for income taxes through recognition of deferred tax assets and liabilities for the expected future income tax consequences of events, which have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
	Income tax expense for the years ended December 31, 2011, 2012 and 2013 consists of the following:
			2011			2012			2013
	Current:
	Federal		$	(6,284	)	$	(149,228	)	$	122,278
	State			17,710			(28,759	)		34,115
				11,426			(177,987	)		156,393
	Deferred:
	Federal			980,926			620,429			(28,857	)
	State			73,120			59,624			(5,576	)
				1,054,046			680,053			(34,433	)
	Total income tax expense		$	1,065,472		$	502,066		$	121,960
	The Company's effective tax rate differs from the statutory rate due to the impact of the following (expressed as a percentage of income before income taxes):
			2011			2012			2013
	Statutory federal income tax expense			34	%		34	%		34	%
	State income tax expense			3			3			3
	Effect of permanent differences -
	Travel and entertainment expenses			0.5			1.1			6
	Share based compensation			2.2			3.5			3.5
	Other			-			(3.3	)		11.3
				39.7	%		38.4	%		57.8	%
	Temporary differences comprise the deferred tax assets and liabilities in the consolidated balance sheets as follows:
			December 31,
			2012			2013
	Deferred tax assets current:
	Accruals not currently deductible		$	93,246		$	117,123
	Allowance for doubtful accounts			112,447			155,400
				205,693			272,523
	Deferred tax assets long-term:
	Stock option compensation			358,530			421,066
				358,530			421,066
	Deferred tax liabilities long-term:
	Depreciation for tax over books			(673,345	)		(917,812	)
	Contingent liabilities impairment			(203,500	)		(158,730	)
	Intangible asset amortization for tax over books			(2,479,494	)		(2,374,729	)
				(3,356,338	)		(3,451,271	)
	Net long-term deferred tax liability			(2,997,808	)		(3,030,205	)
	Net deferred tax asset (liability)		$	(2,792,115	)	$	(2,757,682	)
	The Company’s deferred tax assets are related to: accruals not currently deductible, allowance for doubtful accounts and stock option timing differences between book and tax.  The Company has not established a valuation allowance to reduce deferred tax assets as the Company expects to fully recover these amounts in future periods. The Company’s deferred tax liability is the result of cumulative tax depreciation and amortization expense exceeding book depreciation and amortization and contingent liabilities recorded in 2012 and 2013.  Management reviews and adjusts those estimates annually based upon the most current information available.  However, because the recoverability of deferred taxes is directly dependent upon the future operating results of the Company, actual recoverability of deferred taxes may differ materially from management’s estimates.
	In 2011, 2012 and 2013, tax benefits associated with the exercise of stock options reduced (increased) taxes payable by approximately $19,000, ($18,000) and ($60,000), respectively, and increased (reduced) equity by the same amount.
	The Company is aware of the risk that the recorded deferred tax assets may not be realizable.  However, management believes that the Company will obtain the full benefit of the deferred tax assets on the basis of its evaluation of the Company’s anticipated profitability over the period of years that the temporary differences are expected to become tax deductions.  It believes that sufficient book and taxable income will be generated to realize the benefit of these tax assets.
	Under professional standards, the Company’s policy is to evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substantial support within the Internal Revenue Code and regulations, revenue rulings, court decisions and other evidence.
	As of December 31, 2013, the Company had federal and state income tax net operating loss (NOL) carryforwards of $176,875 which will expire in 2023.
	At December 31, 2012 and 2013, the Company had no unrecognized tax benefits that would affect the effective tax rate if recognized, and as of December 31, 2012 and 2013, the Company had no accrued interest or penalties related to uncertain tax positions.  The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.  The Company files income tax returns in the U.S. federal jurisdiction and the states of Colorado, Arizona and New Mexico.  The tax years 2010-2013 remain open to examination by taxing jurisdictions to which the Company is subject.

BENEFIT_PLANS

BENEFIT PLANS	12 Months Ended
	Dec. 31, 2013
BENEFIT PLANS [Abstract]	'
BENEFIT PLANS	'
	-10	BENEFIT PLANS
	Profit Sharing 401(k)/Stock Bonus Plan
	The Company has a 401(k)/Stock Bonus Plan, which was established in 1997. Eligible employees may make voluntary contributions to the plan.  The Company matches 40% of the first 6% of each employee’s contribution.  The Company contributed $223,000, $248,000 and $253,000 towards the plan for the years ended December 31, 2011, 2012 and 2013, respectively.  In addition, the Company may make profit sharing contributions at its discretion in cash or in Common Stock of the Company. For the years ended December 31, 2011, 2012 and 2013, the Company did not make any profit sharing contributions.
	Other Company Benefits
	The Company provides a health and welfare benefit plan to all regular full-time employees. The plan includes health and life insurance and a cafeteria plan. In addition, regular full-time and regular part-time employees are entitled to certain dental benefits.

DISCLOSURES_ABOUT_FAIR_VALUE_O

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2013
DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]	'
DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	-11	DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS
	ASC Topic 825, ''Disclosures About Fair Value of Financial Instruments,'' requires disclosure about the fair value of financial instruments. Carrying amounts for all financial instruments included in current assets and current liabilities approximate estimated fair values due to the short maturity of those instruments. The fair values of the Company's note payable are based on similar rates currently available to the Company.  The Company believes the fair value approximates book value for the notes receivable.
	The Company follows ASC Topic 820, “Fair Value Measurements and Disclosures,” which defines fair value, establishes a framework for using fair value to measure assets and liabilities, and expands disclosures about fair value measurements.  The statement establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.  Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company.  Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances.  The hierarchy is broken down into three levels based on the reliability of the inputs as follows:
	Level 1:  Quoted prices are available in active markets for identical assets or liabilities.
	Level 2:  Quoted prices in active markets for similar assets and liabilities that are observable for the asset or liability; or
	Level 3:  Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations.
	ASC Topic 820 requires financial assets and liabilities to be classified based on the lowest level of input that is significant to the fair value measurement.  The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of the fair value of assets and liabilities and their placement within the fair value hierarchy levels. There were no transfers between the fair value hierarchy levels during 2012 or 2013.
	The following table represents the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2013 by level within the fair value hierarchy:
			2012						2013
			Fair Value Measurement Using						Fair Value Measurement Using
			Level 1		Level 2		Level 3		Level 1		Level 2		Level 3
	Contingent Liabilities Balance at January 1		$	-	$	-	$	1,010,000	$	-	$	-	$	1,010,000
	Additions							-						-
	Deletions							-						(393,000	)
	Revisions							-						(196,000	)
	Contingent Liabilities Balance at December 31						$	1,010,000					$	421,000
	In 2011, 2012 and 2013, the Company recognized, on its consolidated balance sheets, approximately $5,000, $0 and $0 (net of taxes), respectively, of other comprehensive income to mark up the value of the cash flow hedge.  As required by ASC Topic 820, the Company calculated the value of the cash flow hedge using Level II inputs.
	During the quarter ended September 30, 2013, the Company remeasured and reduced the value of contingent liabilities by $196,000 and recognized this amount as other income for the quarter. $401,000 of contingent liabilities became payable as of September 30, 2013 and was paid in October 2013.  As of December 31, 2013, approximately $421,000 of contingent liabilities were recorded on the consolidated balance sheets.

QUARTERLY_RESULTS_OF_OPERATION

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2013
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) [Abstract]	'
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	'
	-12	QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)
	The following summarizes certain quarterly results of operations:
			Revenue		Contribution From Dental Offices		Net Income			Net Income Per Share of Common Stock - Diluted
	2011 quarter ended:
	31-Mar-11		$	17,075,202	$	1,696,340	$	386,124		$	0.2
	30-Jun-11			16,416,545		1,710,741		365,425			0.19
	30-Sep-11			15,492,724		1,249,208		374,045			0.2
	31-Dec-11			14,136,136		941,721		489,733			0.26
			$	63,120,607	$	5,598,010	$	1,615,327		$	0.85
	2012 quarter ended:
	31-Mar-12		$	16,199,687	$	1,731,481	$	308,794		$	0.17
	30-Jun-12			15,775,428		1,320,487		142,166			0.08
	30-Sep-12			15,709,423		1,715,755		383,147			0.21
	31-Dec-12			14,669,651		1,015,128		(26,843	)		(0.01	)
			$	62,354,189	$	5,782,851	$	807,264		$	0.44
	2013 quarter ended:
	31-Mar-13		$	16,604,302	$	1,573,553	$	241,314		$	0.13
	30-Jun-13			16,436,292		1,648,484		179,560			0.1
	30-Sep-13			16,061,071		1,001,951		955			-
	31-Dec-13			15,004,209		674,484		(332,656	)		(0.18	)
			$	64,105,874	$	4,898,472	$	89,173		$	0.05

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	-13	SUBSEQUENT EVENTS
	On February 12, 2014, the Company amended its Credit Facility.  The amendment changed the debt-to-EBITDA ratio that the Company must maintain.  For the year ending December 31, 2014, the Company must maintain a debt-to-EBITDA ratio of no more than 2.15 to 1.00.  For the year ending December 31, 2015, the Company must maintain a debt-to-EBITDA ratio of no more than 2.05 to 1.00.  For the year ending December 31, 2016, the Company must maintain a debt-to-EBITDA ratio of no more than 2.00 to 1.00.

Schedule_IIValuation_and_Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2013
Schedule II-Valuation and Qualifying Accounts [Abstract]	'
Schedule II-Valuation and Qualifying Accounts	'
	Birner Dental Management Services, Inc. and Subsidiaries
	Financial Statement Schedule
	II – Valuation and Qualifying Accounts
	Allowance for Doubtful Accounts
	Description	Balance at beginning of period		Charged to costs and expenses		Deductions (1)		Balance at end of period
	2013	$	303,910	$	390,217	$	274,127	$	420,000
	2012	$	301,945	$	579,419	$	577,454	$	303,910
	2011	$	315,333	$	627,713	$	641,101	$	301,945
	(1) Charges to the account are for the purpose for which the reserves were created.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2013

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

'

Basis of Presentation/Basis of Consolidation

'

Basis of Presentation/Basis of Consolidation

The accompanying consolidated financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States (“GAAP”). These financial statements present the financial position and results of operations of the Company and the Offices, which are under the control of the Company. All intercompany accounts and transactions have been eliminated in the consolidation.  Certain prior year amounts have been reclassified to conform to the presentation used in 2013.  Such reclassification had no effect on net income.

The Company treats Offices as consolidated subsidiaries where it has a long-term and unilateral controlling financial interest over the assets and operations of the Offices. The Company has obtained control of substantially all of the Offices via the Management Agreements. The Company is a business service organization and does not engage in the practice of dentistry or the provision of dental hygiene services. These services are provided by licensed professionals at each of the Offices. Certain key features of the Management Agreements either enable the Company at any time and in its sole discretion to cause a change in the shareholder of the P.C. (i.e., ''nominee shareholder'') or allow the Company to vote the shares of stock held by the owner of the P.C. and to elect a majority of the board of directors of the P.C.  The accompanying consolidated statements of income reflect revenue, which is the amount billed to patients less contractual adjustments. Direct expenses consist of all the expenses incurred in operating the Offices and paid by the Company.  Under the Management Agreements, the Company assumes responsibility for the management of most aspects of the Offices' business (although the Company does not engage in the practice of dentistry or the provision of dental hygiene services), including personnel recruitment and training, comprehensive administrative business and marketing support and advice, and facilities, equipment, and support personnel as required to operate the practice.

The Company prepares its consolidated financial statements in accordance with ASC Topic 810, “Consolidation”, which provides for consolidation of variable interest entities of which the Company is the primary beneficiary. The Company has concluded that the P.C.s meet the definition of variable interest entities as defined by this standard and that the Company is the primary beneficiary of these variable interest entities.  The Company concluded that the P.C.s meet the definition of variable interest entities because the equity investment at risk by each P.C. owner, which generally has not been more than $100, is not sufficient on a quantitative or qualitative basis to support each P.C.’s activities without additional financial support from the Company, which is provided through (i) the Company’s advancement of operating costs on behalf of the P.C.s and forgoing any amounts due the Company from the P.C.s under the Management Agreements when the P.C.s lack sufficient cash flow to pay the management fees in full and (ii) the Company’s capital investments in facilities and dental equipment used by the P.C.s in the operation of their dental practices.  The Company determined that it is the primary beneficiary, as defined in ASC 810-10-38, of the P.C.s because (i) it absorbs losses of the P.C.s by forgoing the management fees, (ii) through the Management Agreements, the Company has the power to direct the activities of the P.C.s that most significantly impact the P.C.s’ economic performance, provides business and marketing services at the Offices, including providing capital, payment of all Center Expenses (as defined in the Management Agreements), designing and implementing marketing programs, negotiating for the purchase of supplies, staffing, recruiting, training of non-dental personnel, billing and collecting patient fees, arranging for certain legal and accounting services, and negotiating with managed care organizations, and (iii) no other party provides financial support to the P.C.s, and the P.C.s have no independent ability to support themselves. Accordingly, the net assets and results of operations of the P.C.s are included in the consolidated financial statements of the Company, and all transactions between the P.C.s and the Company, such as the management fees the Company charges, have been eliminated.

Revenue

'

Revenue

Revenue is generally recognized when services are provided and are reported at estimated net realizable amounts due from insurance companies, preferred provider and health maintenance organizations (i.e., third-party payors) and patients for services rendered, net of contractual and other adjustments.  Dental services are billed and collected by the Company in the name of the Offices.

Revenue under certain third-party payor agreements is subject to audit and retroactive adjustments. To management's knowledge, there are no material claims, disputes or other unsettled matters that exist concerning third-party reimbursements.

During 2011, 2012 and 2013, 9.8%, 9.4% and 8.8%, respectively, of the Company's revenue was derived from capitated managed dental care contracts. Under these contracts, the Offices receive a fixed monthly payment for each covered plan member for a specific schedule of services regardless of the quantity or cost of services provided by the Offices. Additionally, the Offices may receive co-pays from the patient for certain services provided.  Revenue from the Company’s capitated managed dental care contracts is recognized as earned on a monthly basis.

Substantially all of the Company’s patients are insured under third-party payor agreements. The Company’s billing system generates contractual adjustments for each patient encounter based on fee schedules for the patient’s insurance plan.  The services provided are attached to the patient’s fee schedule based on the insurance the patient has at the time the service is provided.  Therefore, the revenue that is recorded by the billing system is based on insurance contractual amounts. Additionally, each patient at the time of service signs a form agreeing that the patient is ultimately responsible for the contracted fee if the insurance company does not pay the fee for any reason.

Contribution From Dental Offices

'

Contribution From Dental Offices

''Contribution from dental offices'' represents the excess of revenue from the operations of the Offices over direct expenses associated with operating the Offices.  Revenue and direct expenses relate exclusively to business activities associated with the Offices.  Contribution from dental offices provides an indication of the level of earnings generated from the operation of the Offices to cover corporate expenses, interest expense and income taxes.

Advertising and Marketing

'

Advertising and Marketing

Costs of advertising, promotion and marketing are expensed as incurred.

Cash and Cash Equivalents

'

Cash and Cash Equivalents

Cash and cash equivalents include money market accounts and all highly liquid investments with original maturities of three months or less.  From time to time, the Company may have cash at one bank in excess of the federally insured amount.  As of December 31, 2013, the Company did not have cash at any banks in excess of the federally insured amount.

Accounts Receivable

'

Accounts Receivable

Accounts receivable represents receivables from patients and other third-party payors for dental services provided. Such amounts are recorded net of contractual allowances and other adjustments at the time of billing.  In those instances when payment is not received at the time of service, the Offices record receivables from their patients, most of whom are local residents and are insured under third-party payor agreements. In addition, the Company has estimated allowances for uncollectible accounts. The Company’s allowance for doubtful accounts reflects a reserve that reduces customer accounts receivable to the net amount estimated to be collectible. Accounts are normally considered delinquent after 120 days. However, estimating the credit-worthiness of customers and the recoverability of customer accounts requires management to exercise considerable judgment.  In estimating uncollectible amounts, management considers factors such as general economic and industry-specific conditions, and historical and anticipated customer performance.  Management continually monitors and periodically adjusts the allowances associated with these receivables.

The Company’s policy is to collect any patient co-payments at the time the service is provided.  If the patient owes additional amounts that are not covered by insurance, Offices collect outstanding balances by sending monthly invoices, placing phone calls and sending collection letters.  Interest at 18% APR is charged on all account balances greater than 60 days old.  Patient accounts receivable in excess of $50 that are over 120 days old and that appear to be uncollectible are written off as bad debt and sent to an outside collections agency.

Notes Receivable

'

Note Receivable

A note receivable was created as part of a dental Office acquisition.  The note has a standard principal and interest monthly amortization payment schedule and a maturity date of October 31, 2018.  The note bears interest of 6% which is accrued monthly.  If the note is uncollectible, an allowance for doubtful accounts would be created.

Property and Equipment

'

Property and Equipment

Property and equipment are stated at cost or fair market value at the date of acquisition, net of accumulated depreciation.  Property and equipment are depreciated using the straight-line method over their useful lives of five years and leasehold improvements are amortized over the remaining life of the leases. Depreciation was $1,729,669, $2,097,837 and $2,748,517 for the years ended December 31, 2011, 2012 and 2013, respectively.

Intangible Assets

'

Intangible Assets

The Company's dental practice acquisitions involve the purchase of tangible and intangible assets and the assumption of certain liabilities of the acquired Offices. As part of the purchase price allocation, the Company allocates the purchase price to the tangible and identifiable intangible assets acquired and liabilities assumed, based on estimated fair market values.  Identifiable intangible assets include the Management Agreements. The Management Agreements represent the Company's right to manage the Offices during the 40-year term of the agreement. The assigned value of the Management Agreements is amortized using the straight-line method over a period of 25 years.  Amortization was $898,505, $902,437 and $900,621 for the years ended December 31, 2011, 2012 and 2013, respectively.

The Management Agreements cannot be terminated by the related professional corporation without cause, consisting primarily of bankruptcy or material default by the Company.

Impairment Long-Lived and Intangible Assets

'

Impairment of Long-Lived and Intangible Assets

In the event that facts and circumstances indicate that the carrying value of long-lived and intangible assets may be impaired, an evaluation of recoverability would be performed.  If an evaluation were required, the estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying amount to determine if a write-down to market value or discounted cash flow value would be required.  There were no impairment write-downs associated with the Company's long-lived and intangible assets during the years ended December 31, 2011, 2012 and 2013.

Contingent Liabilities

'

Contingent Liabilities

As part of Office acquisitions completed in 2009, the Company recorded contingent liabilities to recognize an estimated amount to be paid as part of the acquisition agreements.  These contingent liabilities are recorded as other long-term obligations at estimated fair value, are payable beginning after four years from the acquisition date and are calculated at a multiple of the then-trailing twelve months operating cash flows.  The liability terminates after ten years from the acquisition date.  The Company remeasures the contingent liability to fair value each reporting date until the contingency is resolved.  The changes in fair value are recognized in other income.

Concentrations of Credit Risk

'

Concentrations of Credit Risk

Financial instruments, which potentially subject the Company to concentration of credit risk, are primarily cash and cash equivalents and accounts receivable.  The Company maintains its cash balances in the form of bank demand deposits and money market accounts with financial institutions that management believes are creditworthy.  The Company may be exposed to credit risk generally associated with healthcare and retail companies.  The Company established an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.  The Company has no significant financial instruments with off-balance sheet risk of accounting loss.

Use of Estimates

'

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.

The application of accounting policies requires the use of judgment and estimates.  As it relates to the Company, estimates and forecasts are required to determine purchase price allocations for acquisitions, any impairment of assets, allowances for doubtful accounts, deferred tax asset valuation reserves, if any, contingent liabilities, deferred revenue and employee benefit-related liabilities.

Matters that are subject to judgments and estimation are inherently uncertain, and different amounts could be reported using different assumptions and estimates.  Management uses its best estimates and judgments in determining the appropriate amount to reflect in the financial statements, using historical experience and all available information.  The Company also uses outside experts where appropriate.  The Company applies estimation methodologies consistently from year to year.

Income Taxes

'

Income Taxes

The Company accounts for income taxes pursuant to the asset and liability method of computing deferred income taxes. The objective of the asset and liability method is to establish deferred tax assets and liabilities for the temporary differences between the book basis and the tax basis of the Company's assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled.

Earnings Per Share

'

Earnings Per Share

The Company calculates earnings per share (“EPS”) in accordance with ASC Topic 260, “Earnings Per Share.”  The standard requires presentation of two categories of EPS – basic EPS and diluted EPS.  Basic EPS excludes dilution and is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the year. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock or resulted in the issuance of Common Stock that then shared in the earnings of the Company.

2011

2012

2013

Net Income

Weighted Average Shares

Per Share Amount

Net Income

Weighted Average Shares

Per Share Amount

Net Income

Weighted Average Shares

Per Share Amount

Basic EPS

$

1,615,327

1,853,307

$

0.87

$

807,264

1,839,149

$

0.44

$

89,173

1,850,257

$

0.05

Effect of Dilutive Stock Options

-

56,453

(0.02

)

-

9,565

-

10,831

Diluted EPS:

$

1,615,327

1,909,760

$

0.85

$

807,264

1,848,714

$

0.44

$

89,173

1,861,088

$

0.05

The difference between basic EPS and diluted EPS for the years ended December 31, 2011, 2012 and 2013 relates to the effect of 56,453, 9,565 and 10,831 shares, respectively, of dilutive shares of Common Stock from stock options, which are included in total shares for the diluted calculation determined under the treasury stock method as prescribed by ASC Topic 718, “Compensation – Stock Compensation.” For the years ended December 31, 2011, 2012 and 2013, options to purchase 313,500, 413,100 and 422,166 shares, respectively, of the Company’s Common Stock were not included in the computation of diluted EPS because their effect was anti-dilutive.

Comprehensive Income

'

Comprehensive Income

ASC Topic 220, “Reporting Comprehensive Income,” established standards for reporting and displaying comprehensive income and its components in a full set of general purpose financial statements.  In addition to net income, comprehensive income includes all changes in equity during a period, except those resulting from investments by and distributions to owners.  The Company recognized on its consolidated balance sheets approximately $5,000, $0 and $0 for the years ended December 31, 2011, 2012 and 2013, respectively, of other comprehensive income to mark to market the value of the cash flow hedge net of taxes.

Costs of Start-up Activities

'

Costs of Start-up Activities

Start-up costs and organization costs are expensed as they are incurred.

Segment Reporting

'

Segment Reporting

The Company operates in one business segment, which is to provide business services to dental practices.  The Company currently provides business services to Offices in the states of Arizona, Colorado and New Mexico.  All aspects of the Company’s business are structured on a practice-by-practice basis.  Financial analysis and operational decisions are made at the individual Office level.  The Company does not evaluate performance criteria based upon geographic location, type of service offered or source of revenue.

Stock-Based Compensation Plans

'

Stock-Based Compensation Plans

The Company follows ASC Topic 718 to account for stock-based compensation plans. Under ASC Topic 718, the Company is required to measure the cost of employee services received in exchange for stock options and similar awards based on the grant date fair value of the award and recognize this cost in the income statement over the period during which an employee is required to provide service in exchange for the award.  The Company recognizes compensation expense on a straight line basis over the requisite service period of the award. Total stock-based compensation expense pursuant to ASC Topic 718 included in the Company’s consolidated statements of income for the years ended December 31, 2011, 2012 and 2013 was approximately $335,000, $601,000 and $467,000, respectively.  Total stock-based compensation expense was recorded as a component of corporate general and administrative expense.

The Black-Scholes option-pricing model was used to estimate the option fair values. The option-pricing model requires a number of assumptions, of which the most significant are expected stock price volatility, the expected pre-vesting forfeiture rate, expected dividend rate and the expected option term (the amount of time from the grant date until the options are exercised or expire). Expected volatility was calculated based upon actual historical stock price movements over the most recent periods ending December 31, 2013 equal to the expected option term.  Expected pre-vesting forfeitures were estimated based on actual historical pre-vesting forfeitures over the most recent periods ending December 31, 2013 for the expected option term. The expected option term was calculated based on historical experience.

Recent Accounting Pronouncements

'

Recent Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (the “FASB”) issued ASU No. 2013-11, Income Taxes (Topic 740) - Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.  Under ASU 2013-11, an entity must present an unrecognized tax benefit in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward, except that if and to the extent that a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability.  ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013.  ASU 2013-11 will not have a material effect on the Company’s consolidated financial statements.

DESCRIPTION_OF_BUSINESS_AND_OR1

DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	12 Months Ended
	Dec. 31, 2013
DESCRIPTION OF BUSINESS AND ORGANIZATION [Abstract]	'
Acquisitions and Development of De Novo Offices	'
	The Company has grown primarily through acquisitions and Offices developed internally ("de novo Offices"). The following table highlights the Company’s growth through December 31, 2013 as follows:
				De Novo		Office Consolidations/
		Acquisitions		Developments		Closings
	2004 and Prior		42		20		(7	)
	2005		-		2		-
	2006		-		4		(1	)
	2007		-		-		-
	2008		-		1		-
	2009		3		-		-
	2010		-		2		(2	)
	2011		-		-		-
	2012		-		2		(1	)
	2013		-		2		(1	)
	Total		45		33		(12	)

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Earnings per share calculation	'
	The Company calculates earnings per share (“EPS”) in accordance with ASC Topic 260, “Earnings Per Share.”  The standard requires presentation of two categories of EPS – basic EPS and diluted EPS.  Basic EPS excludes dilution and is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the year. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock or resulted in the issuance of Common Stock that then shared in the earnings of the Company.
		2011							2012						2013
		Net Income		Weighted Average Shares		Per Share Amount			Net Income		Weighted Average Shares		Per Share Amount		Net Income		Weighted Average Shares		Per Share Amount
	Basic EPS	$	1,615,327		1,853,307	$	0.87		$	807,264		1,839,149	$	0.44	$	89,173		1,850,257	$	0.05
	Effect of Dilutive Stock Options		-		56,453		(0.02	)		-		9,565				-		10,831
	Diluted EPS:	$	1,615,327		1,909,760	$	0.85		$	807,264		1,848,714	$	0.44	$	89,173		1,861,088	$	0.05

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
Property and Equipment	'
	Property and equipment consist of the following:
		December 31,
		2012			2013
	Dental equipment	$	8,983,394		$	9,759,160
	Furniture and fixtures		1,479,897			1,571,135
	Leasehold improvements		10,147,928			11,969,958
	Computer equipment, software and related items		4,854,173			6,106,685
	Instruments		1,697,690			1,898,442
			27,163,082			31,305,380
	Less - accumulated depreciation		(19,268,749	)		(21,178,981	)
	Property and equipment, net	$	7,894,333		$	10,126,399

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
INTANGIBLE ASSETS [Abstract]	'
Intangible Assets	'
	Intangible assets consist of Management Agreements:
		Amortization		December 31,
		Period		2012			2013
	Management Agreements	25 years		$	21,800,123		$	21,800,123
	Less - accumulated amortization				(11,606,635	)		(12,507,255	)
	Intangible assets, net			$	10,193,488		$	9,292,868
Expected Amortization Expense	'
	The estimated aggregate amortization expense on the Management Agreements for each of the five succeeding fiscal years is as follows:
	2014		$	882,332
	2015			844,887
	2016			844,564
	2017			844,564
	2018			844,564
	Thereafter			5,031,957
			$	9,292,868

DEBT_Tables

DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
DEBT [Abstract]	'
Debt	'
	Debt consists of the following:
		December 31,
		2012			2013
	Revolving credit agreement with a bank not to exceed $7.0 million, at either, or a combination of the lender’s Base Rate (3.25% at December 31, 2012) or a LIBOR rate plus 2.0%,(2.21% at December 31, 2012), collateralized by the Company's accounts receivable and Management Agreements, due in May 2014 (the "Credit Facility").		4,674,042			-
	$2.0 million Term Loan with a bank borrowed at an interest rate of LIBOR plus a LIBOR rate margin of 2.0%. with principal to be repaid in 20 equal quarterly payments of approximately $100,000 plus interest beginning September 30, 2012 collateralized by the Company's accounts receivable and Management Agreeements.		1,800,000			-
	Revolving credit agreement with a bank not to exceed $12.0 million, at either, or a combination of, the lender’s Prime Rate (3.25% at December 31, 2013) or a LIBOR rate plus 1.15% (1.32% at December 31, 2013), collateralized by substantially all of the assets of the Company, due in September 2016 (the "Credit Facility").		-			8,091,790
			6,474,042			8,091,790
	Less - current maturities		(400,000	)		-
	Long-term debt, net of current maturities	$	6,074,042		$	8,091,790
Maturities of Long-term Debt	'
	The scheduled maturities of debt are as follows:
	Years	Amount
	2014	$	-
	2015		-
	2016		8,091,790
		$	8,091,790

SHAREHOLDERS_EQUITY_Tables

SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2013
SHAREHOLDERS' EQUITY [Abstract]	'
Options Valuation Assumptions	'
	The Company uses the Black-Scholes pricing model to estimate the fair value of each option granted with the following weighted average assumptions:
			For years ended December 31,
	Valuation Assumptions		2011				2012				2013
	Expected life (1)			3				5.1				5
	Risk-free interest rate (2)			1.25	%			0.88	%			0.9	%
	Expected volatility (3)			57	%			50	%			50	%
	Expected dividend yield			4.46	%			4.91	%			5.05	%
	Expected forfeiture (4)			10.5	%			1.26	%			17.77	%
	____________________________
	-1	The expected life, in years, of stock options is estimated based on historical experience.
	-2	The risk-free interest rate is based on U.S. Treasury bills whose term is consistent with the expected life of the stock options.
	-3	The expected volatility is estimated based on historical and current stock price data for the Company.
	-4	Forfeitures are estimated based on historical experience.
Summary of Option Activity	'
	A summary of stock option activity as of December 31, 2011, 2012 and 2013, and changes during the years then ended, are presented below:
			Number of Options/ Warrants				Weighted-Average Exercise Price				Range of Exercise Prices				Weighted-Average Remaining Contractual Term (years)				Aggregate Intrinsic Value (thousands)
	Balance at December 31, 2010			313,438			$	16.95			$	9.66 - $21.85				3.6			$	853
	Granted			147,000			$	19.72			$	19.03 - $19.75
	Exercised			(43,749	)		$	12.94			$	9.66 - $19.40
	Canceled			(6,000	)		$	14.6			$	11.50 - $15.22
	Balance at December 31, 2011			410,689			$	18.41			$	10.20 - $21.85				4			$	219
	Granted			132,000			$	17.97			$	16.50 - $18.39
	Exercised			(34,422	)		$	14.35			$	10.20 - $17.61
	Canceled			(30,500	)		$	17.61			$	17.61 - $17.61
	Balance at December 31, 2012			477,767			$	18.63			$	10.75 - $21.85				4.3			$	223
	Granted			89,000			$	17.41			$	17.25 - $18.95
	Exercised			(53,501	)		$	18.27			$	10.75 - $20.02
	Canceled			(30,433	)		$	18			$	15.22 - $20.02
	Balance at December 31, 2013			482,833			$	18.48			$	10.75 - $21.85				3.9			$	214
	Exercisable at December 31, 2011			204,691			$	18.43			$	10.20 - $21.85				2.4			$	152
	Exercisable at December 31, 2012			224,437			$	19.21			$	10.75 - $21.85				3.1			$	126
	Exercisable at December 31, 2013			276,169			$	18.95			$	10.75 - $21.85				2.9			$	152
Stock Option Plans, by Exercise Price Range	'
	The following table summarizes information about the options outstanding at December 31, 2013:
					Options Outstanding												Options Exercisable
	Range of Exercise Prices				Number of Options Outstanding at December 31, 2013				Weighted Average Remaining Contractual Life				Weighted Average Exercise Price				Number of Options Exercisable at December 31, 2013				Weighted Average Exercise Price
	$	8.74 — 10.92				10,000				0.2			$	10.75				10,000				10.75
		10.93 — 13.11				6,667				1.8				11.5				6,667				11.5
		13.12 — 15.29				21,000				1.1				15.22				8,000				15.22
		15.30 — 17.48				106,000				5.5				16.87				27,002				16.42
		17.49 — 19.66				132,000				5.4				18.32				55,333				18.47
		19.67 — 21.85				207,166				2.7				20.34				169,167				20.47
	$	8.74 — 21.85				482,833				3.9			$	18.48				276,169			$	18.95

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Future Minimum Rental Payments for Operating Leases	'
	Future minimum lease commitments for operating leases with remaining non-cancellable terms of one or more years are as follows:
	Years ending December 31,
	2014	$	3,831,793
	2015		3,174,405
	2016		2,396,369
	2017		1,623,904
	2018		904,103
	Thereafter		996,015
		$	12,926,589

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Components of Income Tax Expense (Benefit)	'
	Income tax expense for the years ended December 31, 2011, 2012 and 2013 consists of the following:
		2011			2012			2013
	Current:
	Federal	$	(6,284	)	$	(149,228	)	$	122,278
	State		17,710			(28,759	)		34,115
			11,426			(177,987	)		156,393
	Deferred:
	Federal		980,926			620,429			(28,857	)
	State		73,120			59,624			(5,576	)
			1,054,046			680,053			(34,433	)
	Total income tax expense	$	1,065,472		$	502,066		$	121,960
Effective Income Tax Rate Reconciliation	'
	The Company's effective tax rate differs from the statutory rate due to the impact of the following (expressed as a percentage of income before income taxes):
		2011			2012			2013
	Statutory federal income tax expense		34	%		34	%		34	%
	State income tax expense		3			3			3
	Effect of permanent differences -
	Travel and entertainment expenses		0.5			1.1			6
	Share based compensation		2.2			3.5			3.5
	Other		-			(3.3	)		11.3
			39.7	%		38.4	%		57.8	%
Deferred Tax Assets and Liabilities	'
	Temporary differences comprise the deferred tax assets and liabilities in the consolidated balance sheets as follows:
		December 31,
		2012			2013
	Deferred tax assets current:
	Accruals not currently deductible	$	93,246		$	117,123
	Allowance for doubtful accounts		112,447			155,400
			205,693			272,523
	Deferred tax assets long-term:
	Stock option compensation		358,530			421,066
			358,530			421,066
	Deferred tax liabilities long-term:
	Depreciation for tax over books		(673,345	)		(917,812	)
	Contingent liabilities impairment		(203,500	)		(158,730	)
	Intangible asset amortization for tax over books		(2,479,494	)		(2,374,729	)
			(3,356,338	)		(3,451,271	)
	Net long-term deferred tax liability		(2,997,808	)		(3,030,205	)
	Net deferred tax asset (liability)	$	(2,792,115	)	$	(2,757,682	)

DISCLOSURES_ABOUT_FAIR_VALUE_O1

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]	'
Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The following table represents the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2013 by level within the fair value hierarchy:
		2012						2013
		Fair Value Measurement Using						Fair Value Measurement Using
		Level 1		Level 2		Level 3		Level 1		Level 2		Level 3
	Contingent Liabilities Balance at January 1	$	-	$	-	$	1,010,000	$	-	$	-	$	1,010,000
	Additions						-						-
	Deletions						-						(393,000	)
	Revisions						-						(196,000	)
	Contingent Liabilities Balance at December 31					$	1,010,000					$	421,000

QUARTERLY_RESULTS_OF_OPERATION1

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2013
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) [Abstract]	'
Quarterly Financial Information	'
	The following summarizes certain quarterly results of operations:
		Revenue		Contribution From Dental Offices		Net Income			Net Income Per Share of Common Stock - Diluted
	2011 quarter ended:
	31-Mar-11	$	17,075,202	$	1,696,340	$	386,124		$	0.2
	30-Jun-11		16,416,545		1,710,741		365,425			0.19
	30-Sep-11		15,492,724		1,249,208		374,045			0.2
	31-Dec-11		14,136,136		941,721		489,733			0.26
		$	63,120,607	$	5,598,010	$	1,615,327		$	0.85
	2012 quarter ended:
	31-Mar-12	$	16,199,687	$	1,731,481	$	308,794		$	0.17
	30-Jun-12		15,775,428		1,320,487		142,166			0.08
	30-Sep-12		15,709,423		1,715,755		383,147			0.21
	31-Dec-12		14,669,651		1,015,128		(26,843	)		(0.01	)
		$	62,354,189	$	5,782,851	$	807,264		$	0.44
	2013 quarter ended:
	31-Mar-13	$	16,604,302	$	1,573,553	$	241,314		$	0.13
	30-Jun-13		16,436,292		1,648,484		179,560			0.1
	30-Sep-13		16,061,071		1,001,951		955			-
	31-Dec-13		15,004,209		674,484		(332,656	)		(0.18	)
		$	64,105,874	$	4,898,472	$	89,173		$	0.05

DESCRIPTION_OF_BUSINESS_AND_OR2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details)	12 Months Ended									116 Months Ended	224 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007	Dec. 31, 2006	Dec. 31, 2005	Dec. 31, 2004	Dec. 31, 2013
	Office	Office	Office	Office	Office	Office	Office	Office	Office	Office	Office
DESCRIPTION OF BUSINESS AND ORGANIZATION [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Number of offices	66	65	64	'	'	'	'	'	'	'	66
Number of acquisitions	0	0	0	0	3	0	0	0	0	42	45
Number of de novo Developments	2	2	0	2	0	1	0	4	2	20	33
Office Consolidations/Closings	-1	-1	0	-2	0	0	0	-1	0	-7	-12

SIGNIFICANT_ACCOUNTING_POLICIE3

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Segment

Basis of Presentation/Basis of Consolidation [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

General maximum amount of investment risk

'

'

'

'

'

'

'

'

'

'

'

'

$100

'

'

Receivables [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Revenue percentage from capitated managed dental care contracts (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

8.80%

9.40%

9.80%

Accounts Receivable and Notes [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of days before accounts are delinquent

'

'

'

'

'

'

'

'

'

'

'

'

'120 days

'

'

APR interest rate charged on balances over 60 days old (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

18.00%

'

'

Number of days before interest is charged

'

'

'

'

'

'

'

'

'

'

'

'

'60 days

'

'

Minimum amount for account over 120 days to be written off

'

'

'

'

'

'

'

'

'

'

'

'

50

'

'

Number of days before accounts over minimum are written off

'

'

'

'

'

'

'

'

'

'

'

'

'120 days

'

'

Notes receivable interest rate (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

6.00%

'

'

PROPERTY AND EQUIPMENT [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Useful life of property and equipment

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

Depreciation expense

'

'

'

'

'

'

'

'

'

'

'

'

2,748,517

2,097,837

1,729,669

INTANGIBLE ASSETS [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Life of the management agreement

'

'

'

'

'

'

'

'

'

'

'

'

'40 years

'

'

Amortization period for contract

'

'

'

'

'

'

'

'

'

'

'

'

'25 years

'

'

Amortization expense

'

'

'

'

'

'

'

'

'

'

'

'

900,621

902,437

898,505

Impairment of Long-Lived and Intangible Assets [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment of long-lived and intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

0

0

0

Contingent Liabilities [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of years until the contingent liability becomes payable

'

'

'

'

'

'

'

'

'

'

'

'

'4 years

'

'

Number of trailing months of operating cash flow used to determine contingent liability

'

'

'

'

'

'

'

'

'

'

'

'

'12 months

'

'

Term of contingent liablility

'

'

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

Earnings Per Share [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Effect of dilutive stock options

'

'

'

'

'

'

'

'

'

'

'

'

0

0

0

Net income, basic EPS

'

'

'

'

'

'

'

'

'

'

'

'

89,173

807,264

1,615,327

Net income, diluted EPS

'

'

'

'

'

'

'

'

'

'

'

'

89,173

807,264

1,615,327

Weighted average number of shares, basic EPS (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

1,850,257

1,839,149

1,853,307

Effect of dilutive stock options, shares (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

10,831

9,565

56,453

Weighted average number of shares outstanding, diluted EPS (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

1,861,088

1,848,714

1,909,760

Per share amount, basic EPS (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

$0.05

$0.44

$0.87

Effect of dilutive stock option (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

($0.02)

Per share amount - Diluted EPS (in dollars per share)

($0.18)

$0

$0.10

$0.13

($0.01)

$0.21

$0.08

$0.17

$0.26

$0.20

$0.19

$0.20

$0.05

$0.44

$0.85

Antidilutive securities excluded from computation of earnings per share (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

422,166

413,100

313,500

Statement of Other Comprehensive Income [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other comprehensive income/(loss)

'

'

'

'

'

'

'

'

'

'

'

'

0

0

5,000

Segment Reporting [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of operating segments

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

Stock Options [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock based compensation expense

'

'

'

'

'

'

'

'

'

'

'

'

$467,000

$601,000

$335,000

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

10 Months Ended

3 Months Ended

12 Months Ended

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2011

Sep. 30, 2009

Sep. 30, 2013

Dec. 31, 2011

Oct. 29, 2009

Dec. 31, 2011

Dec. 31, 2009

Dec. 30, 2009

September 2009 Arizona Partnership [Member]

September 2009 Arizona Partnership [Member]

September 2009 Arizona Partnership [Member]

September 2009 Arizona Partnership [Member]

October 2009 Arizona Partnership [Member]

October 2009 Arizona Partnership [Member]

October 2009 Arizona Partnership [Member]

Dental Practice Acquisition [Member]

Dental Practice Acquisition [Member]

Dental Practice Acquisition [Member]

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term of contract management agreement

'

'40 years

'

'

'

'

'

'

'

'

'

'

'

'

Cash paid for acquisition

'

'

'

'

'

'

'

$350,000

'

'

$700,000

'

'

$340,000

Fair value of contingent liability

'

'

'

'

'

401,000

418,000

718,000

421,000

600,000

850,000

'

'

280,000

Number of years until the contingent liability becomes payable

'

'4 years

'

'

'

'

'

'4 years

'

'

'4 years

'

'4 years

'

Number of trailing months of operating cash flow used to determine contingent liability

'

'12 months

'

'

'

'

'

'12 months

'

'

'12 months

'

'12 months

'

Fair value adjustment of contingent liability

196,000

196,000

0

830,000

'

17,000

300,000

'

179,000

250,000

'

550,000

'

'

Nonoperating income

'

'

'

'

22,000

17,000

300,000

'

179,000

250,000

'

280,000

'

'

Conversion of contingent liability to accrued expense

'

'

'

'

201,000

'

'

'

'

'

'

'

'

'

Conversion of contingent liability to note payable

'

'

'

'

200,000

'

'

'

'

'

'

'

'

'

Term of note payable

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

Interest rate of note payable (in hundredths)

'

'

'

'

5.00%

'

'

'

'

'

'

'

'

'

Other nonoperating expense

'

'

'

'

'

'

'

'

'

'

'

$5,000

'

'

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property and Equipment [Line Items]	'	'	'
Property and equipment	$31,305,380	$27,163,082	'
Less - accumulated depreciation	-21,178,981	-19,268,749	'
Property and equipment, net	10,126,399	7,894,333	'
Depreciation expense	2,748,517	2,097,837	1,729,669
Dental Equipment [Member]	'	'	'
Property and Equipment [Line Items]	'	'	'
Property and equipment	9,759,160	8,983,394	'
Furniture and Fixtures [Member]	'	'	'
Property and Equipment [Line Items]	'	'	'
Property and equipment	1,571,135	1,479,897	'
Leasehold Improvements [Member]	'	'	'
Property and Equipment [Line Items]	'	'	'
Property and equipment	11,969,958	10,147,928	'
Computer Equipment, Software and Related Items [Member]	'	'	'
Property and Equipment [Line Items]	'	'	'
Property and equipment	6,106,685	4,854,173	'
Instruments [Member]	'	'	'
Property and Equipment [Line Items]	'	'	'
Property and equipment	$1,898,442	$1,697,690	'

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets, Net [Abstract]	'	'	'
Management agreements	$21,800,123	$21,800,123	'
Less - accumulated amortization	-12,507,255	-11,606,635	'
Intangible assets, net	9,292,868	10,193,488	'
Amortization period for contract	'25 years	'	'
Amortization expense	900,621	902,437	898,505
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]	'	'	'
2014	882,332	'	'
2015	844,887	'	'
2016	844,564	'	'
2017	844,564	'	'
2018	844,564	'	'
Thereafter	5,031,957	'	'
Total amortization expense	$9,292,868	'	'

DEBT_Details

DEBT (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Long-term debt, gross	$8,091,790	$6,474,042
Less - current maturities	0	-400,000
Long-term debt, net of current maturities	8,091,790	6,074,042
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
2014	0	'
2015	0	'
2016	8,091,790	'
Long - term Debt, Total	8,091,790	6,474,042
Domestic Line of Credit Due May 2014 [Member]	'	'
Debt Instrument [Line Items]	'	'
Face amount	7,000,000	'
Long-term debt, gross	0	4,674,042
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Long - term Debt, Total	0	4,674,042
Term Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Face amount	2,000,000	'
Long-term debt, gross	0	1,800,000
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Long - term Debt, Total	0	1,800,000
Repayments of long-term debt	3,600,000	'
Number of equal quarterly installment payments	'20	'
Principal payments per quarter	100,000	'
Domestic Line of Credit Due September 2016 [Member]	'	'
Debt Instrument [Line Items]	'	'
Face amount	12,000,000	'
Interest terms	'Interest is computed at either the lenderbs prime rate or at LIBOR rate plus 1.15% in effect from time-to-time at the Companybs option.	'
Maturity date	13-Sep-16	'
Long-term debt, gross	8,091,790	0
Commitment fee percentage (in hundredths)	0.25%	'
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Long - term Debt, Total	8,091,790	0
Remaining borrowing capacity	3,900,000	'
Loan outstanding	8,100,000	'
Domestic Line of Credit Due September 2016 [Member] | Requirement at December 31, 2014 [Member]	'	'
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Debt-to-EBITDA ratio	2.15	'
Fixed charge coverage ratio	1.25	'
Domestic Line of Credit Due September 2016 [Member] | Requirement at December 31, 2015 [Member]	'	'
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Debt-to-EBITDA ratio	2.05	'
Fixed charge coverage ratio	1.25	'
Domestic Line of Credit Due September 2016 [Member] | Requirement at December 31, 2016 [Member]	'	'
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Debt-to-EBITDA ratio	2	'
Fixed charge coverage ratio	1.25	'
Domestic Line of Credit Due September 2016 [Member] | Requirement at December 31, 2013 [Member]	'	'
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Debt-to-EBITDA ratio	2	'
Fixed charge coverage ratio	1	'
KeyBank National Association [Member]	'	'
Long-term Debt, Fiscal Year Maturity [Abstract]	'	'
Repayments of long-term debt	$4,600,000	'
Base Rate Option, [Member] | Domestic Line of Credit Due September 2016 [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowing rate (in hundredths)	3.25%	3.25%
LIBOR Borrowing Rate, Type [Member] | Term Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Basis spread on variable interest rate (in hundredths)	2.00%	'
LIBOR Borrowing Rate, Type [Member] | Domestic Line of Credit Due September 2016 [Member]	'	'
Debt Instrument [Line Items]	'	'
Basis spread on variable interest rate (in hundredths)	1.15%	2.00%
Borrowing rate (in hundredths)	1.33%	2.21%

SHAREHOLDERS_EQUITY_Details

SHAREHOLDERS' EQUITY (Details) (Stock Options [Member], USD $)

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jun. 30, 2012

Jun. 30, 2009

Jun. 30, 2005

Dec. 31, 2013

Dec. 31, 2013

Minimum [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

2005 Plan

2005 Plan

2005 Plan

2005 Plan

2005 Plan

2005 Plan

2005 Plan

2005 Plan

Administrator

Minimum [Member]

Maximum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Common stock shares authorized under the plan (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

775,000

625,000

425,000

'

'

Number of Common Stock approved by the additional amendment

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000

'

'

'

'

Shares available for issuance (in shares)

'

'

'

'

'

'

'

'

'

'

55,701

'

'

'

'

'

'

'

Minimum number of plan administrators

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

Percentage premium for ten percent or greater shareholders (in hundredths)

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

Award vesting period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'5 years

Terms of award

'

'

'

'

'

'

'

'

'

'

'7 years

'

'

'

'

'

'

'

Terms of award for ten percent shareholders

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

Threshold percentage for paying a premium for stock options (in hundredths)

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

Vested options (in shares)

'

'

'

'

'

'

'

'

'

'

276,169

'

'

'

'

'

'

'

Unvested options (in shares)

'

'

'

'

'

'

'

'

'

'

206,664

'

'

'

'

'

'

'

Fair value assumptions [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected life

'5 years

[1]

'5 years 1 month 6 days

[1]

'3 years

[1]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Risk-free interest rate (in hundredths)

0.90%

[2]

0.88%

[2]

1.25%

[2]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected volatility (in hundredths)

50.00%

[3]

50.00%

[3]

57.00%

[3]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected dividend yield (in hundredths)

5.05%

4.91%

4.46%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected forfeiture (in hundredths)

17.77%

[4]

1.26%

[4]

10.50%

[4]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Options outstanding [Rollforward]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding, beginning (in shares)

477,767

410,689

313,438

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Granted (in shares)

89,000

132,000

147,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercised (in shares)

-53,501

-34,422

-43,749

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Canceled (in shares)

-30,433

-30,500

-6,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding, ending (in shares)

482,833

477,767

410,689

313,438

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercisable (in shares)

276,169

224,437

204,691

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Options weighted average exercise price [Roll Forward]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding, beginning (in dollars per share)

$18.63

$18.41

$16.95

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Granted (in dollars per share)

$17.41

$17.97

$19.72

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercised (in dollars per share)

$18.27

$14.35

$12.94

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Canceled (in dollars per share)

$18

$17.61

$14.60

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding, ending (in dollars per share)

$18.48

$18.63

$18.41

$16.95

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercisable (in dollars per share)

$18.95

$19.21

$18.43

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Range of Exercise Prices [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding, beginning of period (in dollars per share)

'

'

'

'

$10.75

$10.20

$9.66

$21.85

$21.85

$21.85

'

'

'

'

'

'

'

'

Granted (in dollars per share)

'

'

'

'

$17.25

$16.50

$19.03

$18.95

$18.39

$19.75

'

'

'

'

'

'

'

'

Exercised (in dollars per share)

'

'

'

'

$10.75

$10.20

$9.66

$20.02

$17.61

$19.40

'

'

'

'

'

'

'

'

Canceled (in dollars per share)

'

'

'

'

$15.22

$17.61

$11.50

$20.02

$17.61

$15.22

'

'

'

'

'

'

'

'

Outstanding, end of period (in dollars per share)

'

'

'

'

$10.75

$10.75

$10.20

$21.85

$21.85

$21.85

'

'

'

'

'

'

'

'

Exercisable (in dollars per share)

'

'

'

'

$10.75

$10.75

$10.20

$21.85

$21.85

$21.85

'

'

'

'

'

'

'

'

Options, additional disclosures [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding, weighted average remaining contractual term

'3 years 10 months 24 days

'4 years 3 months 18 days

'4 years

'3 years 7 months 6 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding, aggregate intrinsic value

$214,000

$223,000

$219,000

$853,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercisable, weighted average remaining contractual term

'2 years 10 months 24 days

'3 years 1 month 6 days

'2 years 4 months 24 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercisable, aggregate intrinsic value

152,000

126,000

152,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average grant date fair value of options (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$4.93

$5.16

$5.98

'

'

'

'

'

Net cash proceeds from the exercise of stock options

'

'

'

'

'

'

'

'

'

'

43,000

0

0

'

'

'

'

'

Income tax effect

'

'

'

'

'

'

'

'

'

'

19,000

-18,000

-60,000

'

'

'

'

'

Intrinsic value

'

'

'

'

'

'

'

'

'

'

165,000

141,964

305,000

'

'

'

'

'

Total unrecognized compensation expense

'

'

'

'

'

'

'

'

'

'

$500,000

'

'

'

'

'

'

'

Weighted average period for recognition

'

'

'

'

'

'

'

'

'

'

'2 years 1 month 13 days

'

'

'

'

'

'

'

[1]

The expected life, in years, of stock options is estimated based on historical experience.

[2]

The risk-free interest rate is based on U.S. Treasury bills whose term is consistent with the expected life of the stock options.

[3]

The expected volatility is estimated based on historical and current stock price data for the Company.

[4]

Forfeitures are estimated based on historical experience.

SHAREHOLDERS_EQUITY_EXERCISE_P

SHAREHOLDERS' EQUITY, EXERCISE PRICE RANGE AND TREASURY STOCK (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Transaction	Transaction	Transaction
Equity, Class of Treasury Stock [Line Items]	'	'	'
Number of separate transactions	0	41	25
Shares repurchased (in shares)	0	37,787	28,426
Cost of shares retired	$0	$622,000	$479,000
Remaining authorized repurchase amount	$891,000	'	'
Minimum [Member]	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'
Average cost per share (in dollars per share)	$0	$15.75	$15.02
Maximum [Member]	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'
Average cost per share (in dollars per share)	$0	$19	$19
Range 8.74 to 10.92 [Member]	'	'	'
Exercise Price Range [Line Items]	'	'	'
Exercise price range, lower range limit (in dollars per share)	$8.74	'	'
Exercise price range, upper range limit (in dollars per share)	$10.92	'	'
Number of Options Outstanding, Ending Balance (in shares)	10,000	'	'
Options Outstanding, Weighted Average Remaining Contractual Life	'0 years 2 months 12 days	'	'
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$10.75	'	'
Options Exercisable, Number of Options Exercisable at end of Period (in shares)	10,000	'	'
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$10.75	'	'
Range 10.93 to 13.11 [Member]	'	'	'
Exercise Price Range [Line Items]	'	'	'
Exercise price range, lower range limit (in dollars per share)	$10.93	'	'
Exercise price range, upper range limit (in dollars per share)	$13.11	'	'
Number of Options Outstanding, Ending Balance (in shares)	6,667	'	'
Options Outstanding, Weighted Average Remaining Contractual Life	'1 year 9 months 18 days	'	'
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$11.50	'	'
Options Exercisable, Number of Options Exercisable at end of Period (in shares)	6,667	'	'
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$11.50	'	'
Range 13.12 to 15.29 [Member]	'	'	'
Exercise Price Range [Line Items]	'	'	'
Exercise price range, lower range limit (in dollars per share)	$13.12	'	'
Exercise price range, upper range limit (in dollars per share)	$15.29	'	'
Number of Options Outstanding, Ending Balance (in shares)	21,000	'	'
Options Outstanding, Weighted Average Remaining Contractual Life	'1 year 1 month 6 days	'	'
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$15.22	'	'
Options Exercisable, Number of Options Exercisable at end of Period (in shares)	8,000	'	'
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$15.22	'	'
Range 15.30 to 17.48 [Member]	'	'	'
Exercise Price Range [Line Items]	'	'	'
Exercise price range, lower range limit (in dollars per share)	$15.30	'	'
Exercise price range, upper range limit (in dollars per share)	$17.48	'	'
Number of Options Outstanding, Ending Balance (in shares)	106,000	'	'
Options Outstanding, Weighted Average Remaining Contractual Life	'5 years 6 months	'	'
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$16.87	'	'
Options Exercisable, Number of Options Exercisable at end of Period (in shares)	27,002	'	'
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$16.42	'	'
Range 17.49 to 19.66 [Member]	'	'	'
Exercise Price Range [Line Items]	'	'	'
Exercise price range, lower range limit (in dollars per share)	$17.49	'	'
Exercise price range, upper range limit (in dollars per share)	$19.66	'	'
Number of Options Outstanding, Ending Balance (in shares)	132,000	'	'
Options Outstanding, Weighted Average Remaining Contractual Life	'5 years 4 months 24 days	'	'
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$18.32	'	'
Options Exercisable, Number of Options Exercisable at end of Period (in shares)	55,333	'	'
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$18.47	'	'
Range 19.67 to 21.85 [Member]	'	'	'
Exercise Price Range [Line Items]	'	'	'
Exercise price range, lower range limit (in dollars per share)	$19.67	'	'
Exercise price range, upper range limit (in dollars per share)	$21.85	'	'
Number of Options Outstanding, Ending Balance (in shares)	207,166	'	'
Options Outstanding, Weighted Average Remaining Contractual Life	'2 years 8 months 12 days	'	'
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$20.34	'	'
Options Exercisable, Number of Options Exercisable at end of Period (in shares)	169,167	'	'
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$20.47	'	'
Range 8.74 to 21.85 [Member]	'	'	'
Exercise Price Range [Line Items]	'	'	'
Exercise price range, lower range limit (in dollars per share)	$8.74	'	'
Exercise price range, upper range limit (in dollars per share)	$21.85	'	'
Number of Options Outstanding, Ending Balance (in shares)	482,833	'	'
Options Outstanding, Weighted Average Remaining Contractual Life	'3 years 10 months 24 days	'	'
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$18.48	'	'
Options Exercisable, Number of Options Exercisable at end of Period (in shares)	276,169	'	'
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$18.95	'	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	3 Months Ended	12 Months Ended			3 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2009	Nov. 02, 2011
					Dental Practice Acquisition [Member]	Dental Practice Acquisition [Member]	Dental Practice Acquisition [Member]
COMMITMENTS AND CONTINGENCIES [Abstract]	'	'	'	'	'	'	'
Minimum term of operating lease	'	'1 year	'	'	'	'	'
Maximum term of operating lease	'	'5 years	'	'	'	'	'
Rent expense	'	$4,452,030	$4,303,217	$4,314,063	'	'	'
Future Minimum Payments Due, Fiscal Year Maturity [Abstract]	'	'	'	'	'	'	'
2014	'	3,831,793	'	'	'	'	'
2015	'	3,174,405	'	'	'	'	'
2016	'	2,396,369	'	'	'	'	'
2017	'	1,623,904	'	'	'	'	'
2018	'	904,103	'	'	'	'	'
Thereafter	'	996,015	'	'	'	'	'
Total	'	12,926,589	'	'	'	'	'
Business Acquisition [Line Items]	'	'	'	'	'	'	'
Number of years until the contingent liability becomes payable	'	'4 years	'	'	'	'4 years	'
Number of trailing months of operating cash flow used to determine contingent liability	'	'12 months	'	'	'	'12 months	'
Fair value of contingent liabilities	401,000	421,000	'	'	'	'	280,000
Fair value adjustment of contingent liabilities	196,000	196,000	0	830,000	550,000	'	'
Nonoperating expense	'	'	'	'	5,000	'	'
Nonoperating income	'	'	'	'	$280,000	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current: [Abstract]	'	'	'
Federal	$122,278	($149,228)	($6,284)
State	34,115	-28,759	17,710
Current income tax expense (benefit), Total	156,393	-177,987	11,426
Deferred: [Abstract]	'	'	'
Federal	-28,857	620,429	980,926
State	-5,576	59,624	73,120
Deferred Income Tax Expense Total	-34,433	680,053	1,054,046
Total income tax expense	121,960	502,066	1,065,472
Effective Income Tax Rate Reconcilliation[Abstract]	'	'	'
Statutory federal income tax expense (in hundredths)	34.00%	34.00%	34.00%
State income tax expense (in hundredths)	3.00%	3.00%	3.00%
Effect of permanent differences	'	'	'
Travel and entertainment expenses (in hundredths)	6.00%	1.10%	0.50%
Share based compensation (in hundredths)	3.50%	3.50%	2.20%
Other (in hundredths)	11.30%	-3.30%	0.00%
Effective income tax rate (in hundredths)	57.80%	38.40%	39.70%
Deferred tax assets current: [Abstract]	'	'	'
Accruals not currently deductible	117,123	93,246	'
Allowance for doubtful accounts	155,400	112,447	'
Deferred tax assets current	272,523	205,693	'
Deferred tax assets long-term: [Abstract]	'	'	'
Stock option compensation	421,066	358,530	'
Deferred tax assets long-term Total	421,066	358,530	'
Deferred tax liabilities long-term: [Abstract]	'	'	'
Depreciation for tax over books	-917,812	-673,345	'
Contingent liabilities impairment	-158,730	-203,500	'
Intangible asset amortization for tax over books	-2,374,729	-2,479,494	'
Deferred tax liabilities long-term Total	-3,451,271	-3,356,338	'
Net long-term deferred tax liability	-3,030,205	-2,997,808	'
Net deferred tax asset (liability)	-2,757,682	-2,792,115	'
Reduction (increase) in accrued income taxes	-60,000	-18,000	19,000
Net operating loss carryforwards	$176,875	'	'

BENEFIT_PLANS_Details

BENEFIT PLANS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
BENEFIT PLANS [Abstract]	'	'	'
Percentage of employers contribution (in hundredths)	40.00%	'	'
Employer matching contribution (in hundredths)	6.00%	'	'
Employer contributions	$253,000	$248,000	$223,000

DISCLOSURES_ABOUT_FAIR_VALUE_O2

DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Liabilities, Fair Value Disclosure [Abstract]	'	'	'	'
Contingent liabilities, fair value	$401,000	$421,000	'	'
Other comprehensive income (loss), cash flow hedge, net of taxes	'	0	0	5,000
Fair value adjustment of contingent liabilities	196,000	196,000	0	830,000
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'	'	'
Contingent Liabilities Balance at Beginning of Period	'	1,010,000	1,010,000	'
Additions	'	0	0	'
Deletions	'	-393,000	0	'
Revisions	'	-196,000	0	'
Contingent Liabilities Balance at End of Period	'	421,000	1,010,000	1,010,000
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]	'	'	'	'
Liabilities, Fair Value Disclosure [Abstract]	'	'	'	'
Contingent liabilities, fair value	'	'	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]	'	'	'	'
Liabilities, Fair Value Disclosure [Abstract]	'	'	'	'
Contingent liabilities, fair value	'	'	$0	$0

QUARTERLY_RESULTS_OF_OPERATION2

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) (USD $)	3 Months Ended												12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Selected Quarterly Financial Information [Abstract]	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Revenue	$15,004,209	$16,061,071	$16,436,292	$16,604,302	$14,669,651	$15,709,423	$15,775,428	$16,199,687	$14,136,136	$15,492,724	$16,416,545	$17,075,202	$64,105,874	$62,354,189	$63,120,607
Contribution from dental offices	674,484	1,001,951	1,648,484	1,573,553	1,015,128	1,715,755	1,320,487	1,731,481	941,721	1,249,208	1,710,741	1,696,340	4,898,472	5,782,851	5,598,010
Net income	($332,656)	$955	$179,560	$241,314	($26,843)	$383,147	$142,166	$308,794	$489,733	$374,045	$365,425	$386,124	$89,173	$807,264	$1,615,327
Net income per share of common stock - diluted (in dollar per share)	($0.18)	$0	$0.10	$0.13	($0.01)	$0.21	$0.08	$0.17	$0.26	$0.20	$0.19	$0.20	$0.05	$0.44	$0.85

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event [Member])	0 Months Ended
	Feb. 12, 2014
	Ratio
Requirement at December 31, 2014 [Member]	'
Subsequent Event [Line Items]	'
Debt-to-EBITDA ratio	2.15
Requirement at December 31, 2015 [Member]	'
Subsequent Event [Line Items]	'
Debt-to-EBITDA ratio	2.05
Requirement at December 31, 2016 [Member]	'
Subsequent Event [Line Items]	'
Debt-to-EBITDA ratio	2

Schedule_IIValuation_and_Quali1

Schedule II-Valuation and Qualifying Accounts (Details) (Allowance for Doubtful Accounts [Member], USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Allowance for Doubtful Accounts [Member]	'		'		'
Movement in Valuation Allowances and Reserves [Roll Forward]	'		'		'
Balance at beginning of period	$303,910		$301,945		$315,333
Charged to cost and expenses	390,217		579,419		627,713
Deductions	274,127	[1]	577,454	[1]	641,101	[1]
Balance at end of period	$420,000		$303,910		$301,945
[1]	Charges to the account are for the purpose for which the reserves were created.