Recently Issued Accounting Standards Level 3 (Tables)

9 Months Ended

Sep. 30, 2012

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

	December 31, 2011
Consolidated Balance Sheets	As Previously Reported (1)		Effect of the Change			As Restated
Assets
Deferred acquisition costs	$	62,687	$	(7,220	)	$	55,467
Total assets	$	612,197	$	(7,220	)	$	604,977
Liabilities
Deferred income taxes	$	27,141	$	(2,527	)	$	24,614
Total Liabilities	479,920		(2,527		)	477,393
Stockholders' Equity
Retained earnings	39,822		(4,672		)	35,150
Non-controlling interest	532		(21		)	511
Total Stockholders' Equity	132,277		(4,693		)	127,584
Total Liabilities and Stockholders' Equity	$	612,197	(7,220		)	$	604,977

(1) - Includes the business acquisition valuation measurement period adjustments described in Notes 6, 7 and 8.

	For the Three Months Ended							For the Nine Months Ended
	September 30, 2011							September 30, 2011
Consolidated Statements of Income	As Previously Reported		Effect of the Change			As Restated		As Previously Reported			Effect of the Change			As Restated
Revenues:
Total Revenues	$	56,451	$	—		$	56,451	$	164,998		$	—		$	164,998
Expenses:
Net losses and loss adjustment expenses	9,714		—			9,714		28,338			—			28,338
Commissions	17,926		—			17,926		53,766			—			53,766
Personnel costs	10,945		—			10,945		33,365			—			33,365
Other operating expenses	7,171		96			7,267		23,331			448			23,779
Depreciation	886		—			886		2,283			—			2,283
Amortization of intangibles	998		—			998		3,428			—			3,428
Interest expense	1,906		—			1,906		5,862			—			5,862
Loss on sale of subsidiary	477					477		477						477
Total expenses	50,023		96			50,119		150,850			448			151,298
Income before income taxes and non-controlling interest	6,428		(96		)	6,332		14,148			(448		)	13,700
Income taxes	2,292		(33		)	2,259		5,003			(156		)	4,847
Income before non-controlling interest	4,136		(63		)	4,073		9,145			(292		)	8,853
Less: net (loss) income attributable to non-controlling interest	1		—			1		(171		)	—			(171		)
Net income	$	4,135	$	(63	)	$	4,072	$	9,316		$	(292	)	$	9,024
Earnings per share:
Basic	$	0.20	$	—		$	0.20	$	0.46		$	(0.02	)	$	0.44
Diluted	$	0.19	$	—		$	0.19	$	0.44		$	(0.02	)	$	0.42