Note 13 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Year Ended December 31,
	2013			2012		2011
	(in thousands)
				(as adjusted)		(as adjusted)
Current Tax Provision
Federal	$	34,680		$	29,147	$	29,311
State		5,588			4,010		3,131
		40,268			33,157		32,442
Deferred Tax Provision
Federal		(2,226	)		892		1,719
State		(479	)		132		233
		(2,705	)		1,024		1,952
Income Tax Provision	$	37,563		$	34,181	$	34,394

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2013			2012
	(in thousands)
				(as adjusted)
Current deferred tax asset:
Allowance for doubtful accounts receivable	$	1,802		$	1,022
Accrued expenses		7,489			7,490
		9,291			8,512
Current deferred tax liability:
Unrealized gains on marketable securities		(28,526	)		(31,154	)
Other		(1,922	)		(1,832	)
		(30,448	)		(32,986	)
Net current deferred tax liability	$	(21,157	)	$	(24,474	)
Noncurrent deferred tax asset:
Financial reporting depreciation in excess of tax depreciation	$	5,872		$	4,086
Deferred gain on sale of assets (net)		(3,135	)		(3,135	)
Tax basis intangible asset in excess of financial reporting basis		127			663
Stock-based compensation		2,214			1,682
Long-term investments		(2,276	)		(1,387	)
Nonrefundable entrance fees		45			-
Refundable entrance fees		1,647			1,555
Obligation to provide future services		1,439			698
Accrued expenses		2,502			2,132
Deferred revenue		6,096			6,523
Net noncurrent deferred tax asset	$	14,531			12,817

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	2013			2012			2011
	(in thousands)
				(as adjusted)			(as adjusted)
Tax provision at federal statutory rate	$	35,762		$	32,718		$	34,784
Increase (decrease) in income taxes
resulting from:
State, net of federal benefit		2,325			3,261			3,246
Nondeductible expenses		197			118			188
Insurance expense		35			39			26
Other, net		(258	)		823			57
Unrecognized tax benefits		1,107			409			85
Expiration of statute of limitations		(1,605	)		(3,187	)		(3,992	)
		1,801			1,463			(390	)
Effective income tax expense	$	37,563			34,181		$	34,394

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Deferred Tax Asset			Liability For Unrecognized Tax Benefits			Liability For Interest and Penalties			Liability Total
Balance, January 1, 2011	$	10,089		$	14,511		$	4,350		$	18,861
Additions based on tax positions related to the current year		−			1,452			183			1,635
Additions for tax positions of prior years		(70	)		189			(449	)		(260	)
Reductions for statute of limitation expirations		(93	)		(2,387	)		(1,605	)		(3,992	)
Balance, December 31, 2011		9,926			13,765			2,479			16,244
Additions based on tax positions related to the current year		−			1,695			185			1,880
Additions for tax positions of prior years		728			845			170			1,015
Reductions for statute of limitation expirations		(1,999	)		(4,309	)		(940	)		(5,249	)
Balance, December 31, 2012		8,655			11,996			1,894			13,890
Additions based on tax positions related to the current year					1,832			198			2,030
Additions for tax positions of prior years		2,120			1,427			641			2,068
Reductions for statute of limitation expirations		(2,177	)		(2,802	)		(661	)		(3,463	)
Balance, December 31, 2013	$	8,598		$	12,453		$	2,072		$	14,525