Lake Area Corn Processors (LKCRU) 10-K 27 Feb 14 2013 Q4 Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 27, 2014	Jun. 30, 2013
Document Information [Line Items]	'	'	'
Entity Registrant Name	'LAKE AREA CORN PROCESSORS LLC	'	'
Entity Central Index Key	'0001156174	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'Q4	'	'
Amendment Flag	'false	'	'
Entity Common Stock, Shares Outstanding	'	29,620,000	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Public Float	'	'	$0

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$20,706,458	$7,662,901
Accounts receivable	3,522,497	4,251,590
Other receivables	17,707	91,139
Inventory	6,874,207	11,552,830
Derivative financial instruments	1,502,574	3,322,650
Prepaid expenses	165,580	137,990
Total current assets	32,789,023	27,019,100
PROPERTY AND EQUIPMENT	'	'
Land	676,097	676,097
Land improvements	2,665,358	2,665,358
Buildings	8,277,636	8,277,636
Equipment	39,861,906	39,828,295
Construction in progress	199,302	0
Gross Property and Equipment	51,680,299	51,447,386
Less accumulated depreciation	-28,722,235	-26,361,261
Net property and equipment	22,958,064	25,086,125
OTHER ASSETS	'	'
Goodwill	10,395,766	10,395,766
Investments	16,078,269	3,385,479
Other	356,683	86,609
Total other assets	26,830,718	13,867,854
TOTAL ASSETS	82,577,805	65,973,079
CURRENT LIABILITIES	'	'
Accounts payable	11,953,957	13,518,218
Accrued liabilities	613,638	355,278
Derivative financial instruments	978,935	535,816
Current portion of notes payable	1,281,760	288,631
Other	123,741	34,540
Total current liabilities	14,952,031	14,732,483
LONG-TERM LIABILITIES	'	'
Notes payable, net of current maturities	8,764,708	157,535
Other	405,884	8,726
Total long-term liabilities	9,170,592	166,261
COMMITMENTS AND CONTINGENCIES	'	'
MEMBERS' EQUITY (29,620,000 units issued and outstanding)	58,455,182	51,074,335
TOTAL LIABILITIES AND MEMBERS' EQUITY	$82,577,805	$65,973,079

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets Parenthetical	Dec. 31, 2013	Dec. 31, 2012
MEMBERS' EQUITY, units issued and outstanding	29,620,000	29,620,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
REVENUES	$145,412,968	$132,284,993	$147,716,776
COSTS OF REVENUES	129,091,165	130,851,882	127,596,145
GROSS PROFIT	16,321,803	1,433,111	20,120,631
OPERATING EXPENSES	3,511,026	2,864,188	3,074,220
INCOME (LOSS) FROM OPERATIONS	12,810,777	-1,431,077	17,046,411
OTHER INCOME (EXPENSE)	'	'	'
Interest and other income	70,530	36,477	465,959
Equity in net income of investments	506,790	175,266	115,646
Interest expense	-83,250	-58,147	-182,470
Total other income (expense)	494,070	153,596	399,135
NET INCOME (LOSS)	$13,304,847	($1,277,481)	$17,445,546
BASIC AND DILUTED EARNINGS (LOSS) PER UNIT	$0.45	($0.04)	$0.59
Weighted average number of units outstanding for the calculation of basic & diluted earnings (loss) per unit	29,620,000	29,620,000	29,620,000

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Members' Equity (USD $)

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2010

Sep. 30, 2010

Jun. 30, 2010

Mar. 31, 2010

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Stockholders' Equity Attributable to Parent

'

'

'

$53,694,694

'

'

'

$48,097,148

'

'

'

'

$58,455,182

$51,074,335

$53,694,694

$48,097,148

Net Income (Loss)

7,425,548

1,475,212

1,458,043

2,946,044

-1,215,500

700,582

-1,331,213

568,650

4,910,004

3,228,398

4,872,650

4,434,494

'

13,304,847

-1,277,481

17,445,546

Equity adjustment in investee

'

'

'

'

'

'

'

'

'

'

'

'

'

0

138,122

0

Stockholders' Equity Attributable to Parent

58,455,182

'

'

'

53,694,694

'

'

'

48,097,148

'

'

'

'

58,455,182

51,074,335

53,694,694

Distributions paid to LACP members

'

'

'

'

'

'

'

'

'

'

'

'

($5,924,000)

($5,924,000)

($1,481,000)

($11,848,000)

Consolidated_Statement_of_Chan1

Consolidated Statement of Changes in Members' Equity Parenthetical (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Distributions Paid, Per Unit	$0.20	$0.20	$0.05	$0.40

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
OPERATING ACTIVITIES	'	'	'	'
Net Income (Loss)	'	$13,304,847	($1,277,481)	$17,445,546
Changes to net income (loss) not affecting cash and cash equivalents	'	'	'	'
Depreciation and amortization	'	2,827,141	2,662,731	2,744,683
Equity in net (income) of investments	'	-506,790	-175,266	-115,646
Gain on litigation settlement	'	0	0	-380,994
(Gain) loss on disposal of property and equipment	'	-27,800	97,031	45,539
(Increase) decrease in	'	'	'	'
Receivables	'	802,525	88,952	-127,782
Inventory	'	4,678,623	-872,379	-617,243
Prepaid expenses	'	-27,590	-11,959	492
Derivative financial instruments	'	2,263,195	-3,076,927	1,562,716
Other assets	'	-456,146	0	0
Accounts payable	'	-1,564,261	2,594,059	5,401,263
Accrued and other liabilities	'	744,719	-460,393	-161,620
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	'	22,038,463	-431,632	25,796,954
INVESTING ACTIVITIES	'	'	'	'
Proceeds from litigation settlement	'	0	0	1,000,000
Proceeds from sale of property and equipment	'	27,800	0	0
Purchase of property and equipment	'	-513,008	-1,162,637	-38,811
Purchase of investments	'	-12,186,000	-100,000	0
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	'	-12,671,208	-1,262,637	961,189
FINANCING ACTIVITIES	'	'	'	'
Increase (decrease) in outstanding checks in excess of bank balance	'	0	0	-584,412
Proceeds from issuance of long-term notes payable	'	10,001,000	0	0
Principal payments on short-term notes payable	'	0	0	-1,872,000
Principal payments on long-term notes payable	'	-400,698	-387,489	-1,865,876
Distributions paid to LACP members	-5,924,000	-5,924,000	-1,481,000	-11,848,000
NET CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES	'	3,676,302	-1,868,489	-16,170,288
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	'	13,043,557	-3,562,758	10,587,855
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	20,706,458	7,662,901	11,225,659	637,804
CASH AND CASH EQUIVALENTS AT END OF PERIOD	'	20,706,458	7,662,901	11,225,659
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	'	'	'	'
Cash paid during the period for interest	'	47,709	58,412	302,707
SUPPLEMENTAL SCHEDULE OF NONCASH OPERATING AND FINANCING ACTIVITIES	'	'	'	'
Equity adjustment in investee	'	$0	$138,122	$0

Nature_of_Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2013
Nature of Operations [Abstract]	'
Nature of Operations	'
	NATURE OF OPERATIONS
	Principal Business Activity
	Lake Area Corn Processors, LLC and subsidiary (the Company) is a South Dakota limited liability company.
	The Company owns and manages Dakota Ethanol, LLC (Dakota Ethanol), a 40 million-gallon (annual nameplate capacity) ethanol plant located near Wentworth, South Dakota. Dakota Ethanol sells ethanol and related products to customers located in North America.
	In addition, the Company has investment interests in four companies in related industries. See note 4 for further details.

Summary_of_Significant_Account

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Summary of Significant Accounting Policies [Abstract]

'

Summary of Significant Accounting Policies

'

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The consolidated financial statements of the Company include the accounts of its wholly owned subsidiary, Dakota Ethanol. All significant inter-company transactions and balances have been eliminated in consolidation.

Revenue Recognition

Revenue from the production of ethanol and related products is recorded when title transfers to customers. Generally, ethanol and related products are shipped FOB shipping point, based on written contract terms between Dakota Ethanol and its customers. Collectability of revenue is reasonably assured based on historical evidence of collectability between Dakota Ethanol and its customers. Interest income is recognized as earned.

Shipping costs incurred by the Company in the sale of ethanol, dried distiller's grains and corn oil are not specifically identifiable and as a result, revenue from the sale of those products is recorded based on the net selling price reported to the Company from the marketer.

Cost of Revenues

The primary components of cost of revenues from the production of ethanol and related co-product are corn expense, energy expense (natural gas and electricity), raw materials expense (chemicals and denaturant), and direct labor costs.

Shipping costs on modified and wet distiller’s grains are included in cost of revenues.

Inventory Valuation

Ethanol inventory, raw materials, work-in-process, and parts inventory are valued using methods which approximate the lower of cost (first-in, first-out) or market. Distillers grains and related products are stated at net realizable value. In the valuation of inventories and purchase and sale commitments, market is based on current replacement values except that it does not exceed net realizable values and is not less than net realizable values reduced by allowances for approximate normal profit margin.

Cash and Cash Equivalents

Cash and cash equivalents consist of demand accounts and other accounts that provide withdrawal privileges.

Receivables and Credit Policies

Accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment within fifteen days from the invoice date. Unpaid trade receivables with invoice dates over thirty days old bear interest at 1.5% per month. Trade receivables are stated at the amount billed to the customer. Payments of trade receivables are allocated to the specific invoices identified on the customer’s remittance advice or, if unspecified, are applied to the earliest unpaid invoices.

The carrying amount of trade receivables is reduced by a valuation allowance that reflects management’s best estimate of the amounts that will not be collected. Management reviews all trade receivable balances that exceed thirty days from the invoice date and based on an assessment of current creditworthiness, estimates the portion, if any, of the balance that will not be collected.

Investment in commodities contracts, derivative instruments and hedging activities

The Company is exposed to certain risks related to our ongoing business operations.  The primary risks that we manage by using forward or derivative instruments are price risk on anticipated purchases of corn, natural gas and the sale of ethanol.

The Company is subject to market risk with respect to the price and availability of corn, the principal raw material we use to produce ethanol and ethanol by-products.  In general, rising corn prices result in lower profit margins and, therefore, represent unfavorable market conditions.  This is especially true when market conditions do not allow us to pass along increased corn costs to our customers.  The availability and price of corn is subject to wide fluctuations due to unpredictable factors such as weather conditions, farmer planting decisions, governmental policies with respect to agriculture and international trade and global demand and supply.

Certain contracts that literally meet the definition of a derivative may be exempted from derivative accounting as normal purchases or normal sales.  Normal purchases and normal sales are contracts that provide for the purchase or sale of something other than a financial instrument or derivative instrument that will be delivered in quantities expected to be used or sold over a reasonable period in the normal course of business.  Contracts that meet the requirements of normal purchases or sales are documented as normal and exempted from the accounting and reporting requirements of derivative accounting.

The Company does not apply the normal purchase and sales exemption for forward corn purchase contacts. As of December 31, 2013, we are committed to purchasing 4.2 million bushels of corn on a forward contract basis with an average price of $4.20 per bushel. Dakota Ethanol has a net derivative financial instrument liability of approximately $979,000 related to the forward contracted purchases of corn. The total corn purchase contracts represent 24% of the projected annual plant corn usage.

The Company enters into firm-price purchase commitments with some of our natural gas suppliers under which we agree to buy natural gas at a price set in advance of the actual delivery of that natural gas to us.  Under these arrangements, we assume the risk of a price decrease in the market price of natural gas between the time this price is fixed and the time the natural gas is delivered.  At December 31, 2013, we are committed to purchasing 119,000 MMBtu's of natural gas with an average price of $3.70 per MMBtu.  The Company accounts for these transactions as normal purchases, and accordingly, does not mark these transactions to market. The natural gas purchases represent approximately 8% of the projected annual plant requirements.

The Company enters into short-term forward, option and futures contracts for corn and natural gas as a means of managing exposure to changes in commodity and energy prices. The Company enters into short-term forward, option and futures contracts for sales of ethanol to manage exposure to changes in energy prices. All of our derivatives are designated as non-hedge derivatives, and accordingly are recorded at fair value with changes in fair value recognized in net income. Although the contracts are considered economic hedges of specified risks, they are not designated as and accounted for as hedging instruments.

As part of our trading activity, The Company uses futures and option contracts offered through regulated commodity exchanges to reduce risk and we are exposed to risk of loss in the market value of inventories. To reduce that risk, we generally take positions using forward and futures contracts and options.

Derivatives not designated as hedging instruments at December 31, 2013 and December 31, 2012 were as follows:

Balance Sheet Classification

31-Dec-13

31-Dec-12

Forward contracts in gain position

$

—

$

912,248

Futures contracts in gain position

249,688

683,013

Total forward and futures contracts

249,688

1,595,261

Cash held by broker

1,252,886

1,727,389

Current Assets

$

1,502,574

$

3,322,650

Forward contracts in loss position

(Current Liabilities)

$

(978,935

)

$

(535,816

)

Futures contracts and cash held by broker are all with one party and the right of offset exists. Therefore, on the balance sheet, these items are netted in one balance regardless of position.

Forward contracts are with multiple parties and the right of offset does not exist. Therefore, these contracts are reported at the gross amounts on the balance sheet.

Realized and unrealized gains and losses related to derivative contracts related to corn and natural gas purchases are included as a component of cost of revenues and derivative contracts related to ethanol sales are included as a component of revenues in the accompanying financial statements.

Statement of Operations

Years Ended December 31,

Classification

2013

2012

2011

Net realized and unrealized gains (losses) related to sales contracts:

Futures contracts

Revenues

$

—

$

—

$

—

Net realized and unrealized gains (losses) related to purchase contracts:

Futures contracts

Cost of Revenues

$

1,142,170

$

(4,076,209

)

$

(42,211

)

Forward contracts

Cost of Revenues

$

(3,417,362

)

$

1,065,793

$

(3,230,710

)

Investments

The Company has investment interests in four companies in related industries. All of these interests are at ownership shares less than 20%. These investments are flow-through entities and are being accounted for by the equity method of accounting under which the Company’s share of net income is recognized as income in the Company’s income statement and added to the investment account.  Distributions or dividends received from the investments are treated as a reduction of the investment account. The Company consistently follows the practice of recognizing the net income based on the most recent reliable data.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the fair value of derivative financial instruments, lower of cost or market accounting for inventory and forward purchase contracts and goodwill impairment evaluation.

Concentrations of Credit Risk

The Company’s cash balances are maintained in bank depositories and regularly exceed federally insured limits. The Company has not experienced any losses in connection with these balances.

Property and Equipment

Property and equipment is stated at cost. Significant additions and betterments are capitalized, while expenditures for maintenance, repairs and minor renewals are charged to operations when incurred. Depreciation on assets placed in service is computed using the straight-line method over estimated useful lives as follows:

Minimum

Maximum

Land improvements

40 years

Equipment

5 years

20 years

Buildings

40 years

Equipment relates to two general categories: mechanical equipment and administrative and maintenance equipment. Mechanical equipment generally relates to equipment for handling inventories and the production of ethanol and related products, with useful lives of 15 to 20 years, including boilers, cooling towers, grain bins, centrifuges, conveyors, fermentation tanks, pumps and drying equipment. Administrative and maintenance equipment is equipment with useful lives of 5 to 15 years, including vehicles, computer systems, security equipment, testing devices and shop equipment.

The Company reviews its property and equipment for impairment whenever events indicate that the carrying amount of the asset may not be recoverable. An impairment loss is recorded when the sum of the future cash flows is less than the carrying amount of the asset. An impairment loss is measured as the amount by which the carrying amount of the asset exceeds its fair value. No impairment has been identified.

Goodwill

Goodwill is not amortized but is subject to an annual impairment test. The Company has performed the required impairment test as of December 31, 2013, which has resulted in no impairment adjustments.

Earnings Per Unit

For purposes of calculating basic earnings per unit, units issued are considered outstanding on the effective date of issuance. Diluted earnings per unit are calculated by including dilutive potential equity units in the denominator. There were no dilutive equity units for the years ending December 31, 2013, 2012, and 2011.

Income Taxes

The Company is taxed as a limited liability company under the Internal Revenue Code. The income of the Company flows through to the members to be taxed at the member level rather than the corporate level. Accordingly, the Company has no tax liability.

Management has evaluated the Company’s tax positions under the Financial Accounting Standards Board issued guidance on accounting for uncertainty in income taxes and concluded that the Company had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Generally, the Company is no longer subject to income tax examinations by the U.S. federal, state or local authorities for the years before 2010.

Environmental Liabilities

The Company’s operations are subject to environmental laws and regulations adopted by various governmental authorities in the jurisdictions in which it operates. These laws require the Company to investigate and remediate the effects of the release or disposal of materials at its locations. Accordingly, the Company has adopted policies, practices and procedures in the areas of pollution control, occupational health and the production, handling, storage and use of hazardous materials to prevent material environmental or other damage, and to limit the financial liability which could result from such events. Environmental liabilities are recorded when the Company’s liability is probable and the costs can be reasonably estimated.

Operating Segment

The Company uses the “management approach” for reporting information about segments in annual and interim financial statements. The management approach is based on the way the chief operating decision-maker organizes segments within a company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure and any other manner in which management disaggregates a company. Based on the “management approach” model, the Company has determined that its business is comprised of a single operating segment.

Reclassifications

Certain amounts on the 2012 and 2011 financial statements have been reclassified to conform to the current year classification. Such reclassifications had no effect on previously reported net income or members' equity.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2013
Inventory [Abstract]	'
Inventory	'
	INVENTORY
	Inventory consisted of the following as of December 31, 2013 and 2012:
		31-Dec-13		31-Dec-12
	Raw materials	$	3,645,811	$	8,117,020
	Finished goods	1,544,426		1,525,812
	Work in process	748,965		990,002
	Parts inventory	935,005		919,996
		$	6,874,207	$	11,552,830

Investments

Investments	12 Months Ended
	Dec. 31, 2013
Investments [Abstract]	'
Investments	'
	INVESTMENTS
	Dakota Ethanol has a 7% investment interest in the company’s ethanol marketer, Renewable Products Marketing Group, LLC (RPMG).  The net income which is reported in the Company’s income statement for RPMG is based on RPMG’s September 30, 2013 audited results. The carrying amount of the Company’s investment was approximately $2,793,000 and $2,286,000 as of December 31, 2013 and 2012, respectively.
	Dakota Ethanol has a 9% investment interest in Prairie Gold Venture Partnership, LLC (PGVP), a venture capital fund investing in cellulosic ethanol production.  The net income which is reported in the Company’s income statement for PGVP is based on PGVP’s June 30, 2013 and 2012 unaudited interim financials. The carrying amount of the Company’s investment was approximately $1,174,000 and $1,099,000 as of December 31, 2013 and 2012, respectively.
	Dakota Ethanol has a 10% investment interest in Lawrenceville Tanks, LLC (LT), a partnership to construct and operate an ethanol storage terminal in Georgia.  The net income which is reported in the Company’s income statement for LT is based on LT’s December 31, 2013 unaudited results. The carrying amount of the Company’s investment was approximately $110,000 as of December 31, 2013. The investment occurred on November 21, 2013 and therefore 2013 is the initial investment year.
	Lake Area Corn Processors has a 10% investment interest in Guardian Hankinson, LLC (GH), a partnership to operate an ethanol plant in North Dakota.  The net income which is reported in the Company’s income statement for GH is based on GH’s December 31, 2013 unaudited results. Income for the period ended December 31, 2013 was immaterial. The carrying amount of the Company’s investment was approximately $12,000,000 as of December 31, 2013. The investment occurred on December 19, 2013 and therefore 2013 is the initial investment year.
	Condensed financial information of the investments is as follows:
		RPMG				PGVP (unaudited)						GH (unaudited)
		9/30/13		9/30/12		6/30/13			6/30/12			12/31/13
	Current assets	$	138,356,633	$	154,285,332	$	100,000		$	—		$	29,908,994
	Other assets	688,613		644,431		12,229,409			11,100,000			171,981,431
	Current liabilities	104,550,866		129,832,966		112,610			9,324			14,674,364
	Long-term liabilities	—		136,000		—			—			67,216,061
	Members' equity	34,494,380		24,960,797		12,216,799			11,090,676			120,000,000
	Revenue	4,107,686,492		3,773,258,524		—			—			—
	Net income (loss)	5,879,093		2,399,699		(1,974		)	(901		)	—
	Lawrenceville Tanks, LLC’s financial information consists of current assets only as the company is preparing for construction.

Short_Term_Note_Payable

Short Term Note Payable	12 Months Ended
	Dec. 31, 2013
Short Term Note Payable [Abstract]	'
Short Term Note Payable	'
	SHORT-TERM NOTE PAYABLE
	On May 15, 2013, Dakota Ethanol executed a revolving promissory note from Farm Credit Services of America (FCSA) in the amount of $10,000,000 and the amount available is subject to a borrowing base. Interest on the outstanding principal balances will accrue at 310 basis points above the 1 month LIBOR rate and is not subject to a floor. The rate was 3.25% at December 31, 2013. There is a non-use fee of 0.25% on the unused portion of the $10,000,000 availability. As part of the note payable agreement, Dakota Ethanol is subject to certain restrictive covenants establishing financial reporting requirements, distribution and capital expenditure limits, debt service coverage ratios and minimum working capital requirements. The note is collateralized by the ethanol plant and equipment, its accounts receivable and inventory. The note expires on May 31, 2015. On December 31, 2013, Dakota Ethanol had $0 outstanding and $10,000,000 available to be drawn on the revolving promissory note.
	Prior to May 15, Dakota Ethanol had a revolving promissory note from First National Bank of Omaha (FNBO) in the amount of $10,000,000 and the amount available was subject to a borrowing base. On December 31, 2012, Dakota Ethanol had $0 outstanding and $10,000,000 available to be drawn on the revolving promissory note.

Long_Term_Notes_Payable

Long Term Notes Payable	12 Months Ended
	Dec. 31, 2013
Long Term Note Payable [Abstract]	'
Long Term Notes Payable	'
	LONG-TERM NOTES PAYABLE
	Dakota Ethanol has two long-term notes payable with FCSA. As part of the note payable agreements, Dakota Ethanol is subject to certain restrictive covenants establishing financial reporting requirements, distribution and capital expenditure limits, debt service coverage ratios and minimum working capital requirements. The notes are collateralized by the ethanol plant and equipment, its accounts receivable and inventory.
	On May 15, 2013, Dakota Ethanol executed a revolving promissory note from FCSA in the amount of $5,000,000. Interest on the outstanding principal balance will accrue at 335 basis points above the 1 month LIBOR rate and is not subject to a floor. The rate was 3.50% at December 31, 2013. Dakota Ethanol may elect to borrow any principal amount repaid on the note up to $5,000,000 subject to the terms of the agreement. Should Dakota Ethanol elect not to utilize this feature, the lender will assess a non-use fee of 0.35% on the unused portion of the note. The note matures on May 31, 2018. On December 31, 2013, Dakota Ethanol had $1,000 outstanding and $4,999,000 available to be drawn on the note.
	On December 19, 2013, Dakota Ethanol executed a term note from FCSA in the amount of $10,000,000 to finance the investment in Guardian Hankinson, LLC. Interest on the outstanding principal balance will accrue at 335 basis points above the 1 month LIBOR rate and is not subject to a floor. The rate was 3.50% at December 31, 2013. The note requires quarterly principal payments of $312,500 plus accrued interest. The note matures on December 31, 2021.
	Prior to May 15, 2013, Dakota Ethanol had a revolving promissory note from First National Bank of Omaha (FNBO) in the amount of $5,000,000. On December 31, 2012, Dakota Ethanol had $0 outstanding and $5,000,000 available to be drawn on the revolving promissory note.
	Dakota Ethanol entered into two loan agreements for alternative financing for our corn oil extraction equipment as we had agreed with FNBO; one loan with Rural Electric Economic Development, Inc (REED) and the other loan with First District Development Company (FDDC). In April of 2013, Dakota Ethanol paid off the remaining balances on the notes.
	The note to REED, originally for $1,000,000, had a fixed interest rate of 4.7%. The note was secured by the oil extraction equipment.
	The note to FDDC, originally for $200,000, had a fixed interest rate of 5.5%. The note was secured by the oil extraction equipment.
	The balances of the notes payable as of December 31, 2013 and 2012 are as follows:
		2013			2012
	Note payable - FNBO	$	—		$	—
	Note payable - FCSA	10,001,000			—
	Note payable - REED	—			308,142
	Note payable - FDDC	—			62,341
	Note payable - Other	45,468			75,683
		10,046,468			446,166
	Less current portion	(1,281,760		)	(288,631		)
		$	8,764,708		$	157,535
	Minimum principal payments for the next three years are as follows:
	Years Ending December 31,	Amount
	2014	$	1,281,760
	2015	1,263,708
	2016	1,250,000
	2017	1,250,000
	2018	1,251,000

Employee_Benefit_Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2013
Employee Benefit Plans [Abstract]	'
Employee Benefit Plans	'
	EMPLOYEE BENEFIT PLANS
	Dakota Ethanol maintains a 401(k) plan for the employees who meet the eligibility requirements set forth in the plan documents. Dakota Ethanol matches a percentage of the employees' contributed earnings. Employer contributions to the plan totaled approximately $90,000, $88,000 and $88,000 for the years ended December 31, 2013, 2012 and 2011, respectively.

Fair_Value_Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2013
Fair Value Measurements [Abstract]	'
Fair Value Measurements	'
	FAIR VALUE MEASUREMENTS
	The Company complies with the fair value measurements and disclosures standard which defines fair value, establishes a framework for measuring fair value, and expands disclosure for those assets and liabilities carried on the balance sheet on a fair value basis.
	The Company’s balance sheet contains derivative financial instruments that are recorded at fair value on a recurring basis. Fair value measurements and disclosures require that assets and liabilities carried at fair value be classified and disclosed according to the process for determining fair value. There are three levels of determining fair value.
	Level 1 uses quoted market prices in active markets for identical assets or liabilities.
	Level 2 uses observable market based inputs or unobservable inputs that are corroborated by market data.
	Level 3 uses unobservable inputs that are not corroborated by market data.
	A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below.
	Derivative financial instruments. Commodity futures and options contracts are reported at fair value utilizing Level 1 inputs. For these contracts, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes and live trading levels from the CBOT and NYMEX markets. Over-the-counter commodity options contracts are reported at fair value utilizing Level 2 inputs. For these contracts, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes and live trading levels from the over-the-counter markets. Forward purchase contracts are reported at fair value utilizing Level 2 inputs. For these contracts, the Company obtains fair value measurements from local grain terminal bid values. The fair value measurements consider observable data that may include live trading bids from local elevators and processing plants which are based off the CBOT markets.
	The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of December 31, 2013 and 2012, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:
		Total			Level 1			Level 2			Level 3
	31-Dec-13
	Assets:
	Derivative financial instruments, futures contracts	$	249,688		$	249,688		$	—		$	—
	forward contracts	$	—		$	—		$	—		$	—
	Liabilities:
	Derivative financial instruments, futures contracts	$	—		$	—		$	—		$	—
	forward contracts	$	(978,935	)	$	—		$	(978,935	)	$	—
	31-Dec-12
	Assets:
	Derivative financial instruments, futures contracts	$	974,132		$	974,132		$	—		$	—
	forward contracts	$	912,248		$	—		$	912,248		$	—
	Liabilities:
	Derivative financial instruments, futures contracts	$	(291,119	)	$	(291,119	)	$	—		$	—
	forward contracts	$	(535,816	)	$	—		$	(535,816	)	$	—
	During the years ended December 31, 2013 and 2012, the Company did not make any changes between Level 1 and Level 2 assets and liabilities. As of December 31, 2013 and 2012, the Company did not have any Level 3 assets or liabilities.
	Certain financial assets and financial liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). Financial assets and financial liabilities measured at fair value on a non-recurring basis were not significant at December 31, 2013 and 2012.
	Disclosure requirements for fair value of financial instruments require disclosure of the fair value of financial assets and financial liabilities, including those financial assets and financial liabilities that are not measured and reported at fair value on a recurring basis or nonrecurring basis. The methodologies for estimating the fair value of financial assets and financial liabilities that are measured at fair value on a recurring or non recurring basis are discussed above. The methodologies for other financial assets and financial liabilities are discussed below.
	The Company believes the carrying amount of cash and cash equivalents (level 1), accounts receivable (level 2), other receivables (level 2), accounts payable (level 2) and short-term debt (level 3) approximates fair value due to the short maturity of these instruments.
	The carrying amount of long-term obligations (level 3) at December 31, 2013 of $10,046,468 had an estimated fair value of approximately $10,046,468 based on estimated interest rates for comparable debt. The carrying amount of long-term obligations at December 31, 2012 of $446,166 had an estimated fair value of approximately $466,166 based on estimated interest rates for comparable debt.

Commitments_Contingencies_and_

Commitments, Contingencies and Agreements	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'
Commitments, Contingencies and Agreements	'
	COMMITMENTS, CONTINGENCIES AND AGREEMENTS
	Dakota Ethanol has entered into contracts and agreements regarding the operation and management of the ethanol plant as follows:
	Natural Gas - The agreement provides Dakota Ethanol with a fixed transportation rate for natural gas for a ten-year term through August 2021, and is renewable annually thereafter. The agreement does not require minimum purchases of natural gas during their initial term.
	Electricity - The agreement provides Dakota Ethanol with electric service for a term of one year. The contract automatically renews unless prior notice of cancellation is given. The agreement sets rates for energy usage based on market rates and requires a minimum purchase of electricity each month during the term of the agreement.
	Expenses related to the agreement for the purchase of electricity and natural gas were approximately $8,442,000, $6,745,000, and $8,215,000, for the years ended December 31, 2013, 2012 and 2011, respectively.
	Minimum annual payments during the term of the electricity agreement are as follows:
	Years Ending December 31,	Amount
	2014	$452,700
	Ethanol Fuel Marketing Agreement - Dakota Ethanol has an agreement with RPMG (a related party, see note 4), a joint venture of ethanol producers, for the sale, marketing, billing and receipt of payment and other administrative services for all ethanol produced by the plant. The agreement continues indefinitely unless terminated under terms set forth in the agreement.
	Distiller’s Grain Marketing Agreement - Dakota Ethanol has an agreement with RPMG (a related party, see note 4), for the marketing of all distiller’s dried grains produced by the plant. The agreement expires on July 15, 2014 and is automatically renewed for successive one-year terms unless terminated 180 days prior to expiration.
	Corn Oil Marketing Agreement - Dakota Ethanol has an agreement with RPMG (a related party, see note 4), for the marketing of all corn oil produced by the plant. The agreement expires on August 11, 2014 and is automatically renewed for successive one-year terms unless terminated 180 days prior to expiration.
	Dakota Ethanol receives an incentive payment from the State of South Dakota to produce ethanol. In accordance with the terms of this arrangement, revenue is recorded based on gallons of ethanol sold. Incentive revenue of $351,485, $390,726 and $293,066, was recorded for the years ended December 31, 2013, 2012 and 2011, respectively. Dakota Ethanol did not receive the annual maximum for the 2013 program year due to budget constraints on the State of South Dakota program and will not likely receive the annual maximum under the 2014 program year.
	From time to time in the normal course of business the Company can be subject to litigation based on its operations. There is no current litigation nor any litigation that is considered probable at this time.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	RELATED PARTY TRANSACTIONS
	Dakota Ethanol has a 7% interest in RPMG, and Dakota Ethanol has entered into marketing agreements for the exclusive rights to market, sell and distribute the entire ethanol, dried distillers grains, and corn oil inventories produced by Dakota Ethanol.  The marketing fees are included in net revenues.
	Revenues and marketing fees related to the agreements are as follows:
		Years Ended December 31,
		2013		2012		2011
	Revenues ethanol	$	109,684,152	$	98,946,378	$	120,982,586
	Revenues distiller's grains and corn oil	9,282,072		8,058,637		8,981,324
	Marketing fees ethanol	225,358		176,738		193,728
	Marketing fees distillers grains and corn oil	41,478		36,171		79,740
	Amounts due included in accounts receivable	2,382,068		2,656,091		3,142,616
	Additional details of the agreements are included in Note 9.

TIF_Bond_Guarantee

TIF Bond Guarantee	12 Months Ended
	Dec. 31, 2013
TIF Bond Guarantee [Abstract]	'
TIF Bond Guarantee	'
	TIF BOND GUARANTEE
	During December 2003, Dakota Ethanol entered into an agreement to guarantee a bond issued by Lake County, South Dakota. The bond issue was in conjunction with the refunding of the tax increment financing (TIF) bond issued by Lake County in 2001, of which Dakota Ethanol was the recipient of the proceeds. During 2003, Lake County became aware that the taxes collected based on the incremental tax would not be sufficient to cover the debt service of the 2001 bond issue. Based on the aforementioned deficiency and changes in interest rate during December of 2003, Lake County refunded the 2001 bond issue replacing it with two separate bonds. A tax-exempt bond in the amount of $824,599 and a taxable bond in the amount of $1,323,024 were issued. As a part of the refunding, Dakota Ethanol entered into the agreement to guarantee the taxable bond issue. The taxes levied on Dakota Ethanol's property will first go towards the semiannual debt service of the tax-exempt bonds and any remaining taxes will be used for the debt service of the taxable bonds. Dakota Ethanol guarantees any shortfall in debt service for the taxable bonds. The guarantee expires in December of 2018.
	The maximum amount of estimated future payments on the taxable bond debt service is $885,825 as of December 31, 2013. The carrying amount of the guarantee liability on Dakota Ethanol's balance sheet at December 31, 2013 is $323,626, which represents the estimated shortfall between the taxable bond amount and the amount of taxes estimated to be collected on Dakota Ethanol's property.
	Estimated maturities of the guarantee for the next five years are as follows:
	Years Ending December 31,	Amount
	2014	$	71,741
	2015	76,049
	2016	80,680
	2017	78,063
	2018	17,092
	Dakota Ethanol has no recourse from third parties or collateral held by third parties related to the guarantee.

Captive_Insurance

Captive Insurance	12 Months Ended
	Dec. 31, 2013
Captive Insurance [Abstract]	'
Captive Insurance	'
	CAPTIVE INSURANCE
	The Company is a stockholder in a captive insurance company (Captive). The Captive re-insures losses related to general liability, property and workers compensation claims. Premiums and surplus are paid by the Company through a charge to income in the period to which the premium relates. The Captive reinsures losses not to exceed a predetermined amount. That predetermined amount is fully funded through a portion of paid premium and surplus each year.
	For losses covered by the Company's insurance, the Company is solely responsible for paying its deductible. The Company has a deductible of $100,000 for property damage claims plus the first five days of business interruption loss. The Company has a deductible of $10,000 for employee benefits claims. The Company has no deductible for products and premises liability claims and for workers compensation claims. The Company has a catastrophic loss limit of $90 million for property loss claims, a $1 million per occurrence with a $2 million annual aggregate for product liability claims, a $1 million per occurrence with a $10 million annual aggregate for premises liability claims, a $1,000,000 per occurrence with a $2 million annual aggregate for employee benefit liability claims and a $500,000 per occurrence with a $500,000 annual aggregate for workers compensation claims. The Company also purchases a $15 million per occurrence with a $30 million aggregate umbrella to cover above the previously stated liability and workers compensation claims.
	Amounts expensed related to the captive insurance were approximately $206,000, $233,000 and $225,000 for the years ending December 31, 2013, 2012 and 2011, respectively.

Subsequent_Events_Notes

Subsequent Events (Notes)	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	SUBSEQUENT EVENTS
	During January 2014, the Company declared and paid a distribution to its members of $5,924,000, or $0.20 per capital unit.

Quarterly_Financial_Reporting

Quarterly Financial Reporting	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Data [Abstract]	'
Quarterly Financial Reporting	'
	QUARTERLY FINANCIAL REPORTING (UNAUDITED)
	Summary quarterly results are as follows:
		First Quarter		Second Quarter			Third Quarter		Fourth Quarter
	Year ended December 31, 2013
	Total revenues	$	38,292,468	$	38,288,817		$	36,613,246	$	32,218,437
	Gross profit	3,596,807		2,428,355			2,107,665		8,188,976
	Income from operations	2,840,636		1,358,221			1,344,871		7,267,049
	Net income	2,946,044		1,458,043			1,475,212		7,425,548
	Basic and diluted earnings per unit	0.1		0.05			0.05		0.25
	Year ended December 31, 2012
	Total revenues	$	32,005,292	$	30,843,839		$	34,424,396	$	35,011,466
	Gross profit (loss)	1,321,268		(589,176		)	1,310,349		(512,299		)
	Income (loss) from operations	553,095		(1,348,397		)	660,858		(1,199,602		)
	Net income (loss)	568,650		(1,331,213		)	700,582		(1,215,500		)
	Basic and diluted earnings (loss) per unit	0.02		(0.04		)	0.02		(0.04		)
	Year ended December 31, 2011
	Total revenues	$	35,241,656	$	37,159,150		$	37,567,181	$	37,748,789
	Gross profit	5,200,129		5,547,162			3,558,671		5,860,208
	Income from operations	4,422,206		4,821,183			2,799,628		5,048,933
	Net income	4,434,494		4,872,650			3,228,398		4,910,004
	Basic and diluted earnings per unit	0.15		0.16			0.11		0.17
	The above quarterly financial data is unaudited, but in the opinion of management, all adjustments necessary for the fair presentation of the selected data for these interim periods presented have been included.

Accounting_Policies

Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

'

Principles of Consolidation

'

Principles of Consolidation

The consolidated financial statements of the Company include the accounts of its wholly owned subsidiary, Dakota Ethanol. All significant inter-company transactions and balances have been eliminated in consolidation.

Revenue Recognition

'

Revenue Recognition

Revenue from the production of ethanol and related products is recorded when title transfers to customers. Generally, ethanol and related products are shipped FOB shipping point, based on written contract terms between Dakota Ethanol and its customers. Collectability of revenue is reasonably assured based on historical evidence of collectability between Dakota Ethanol and its customers. Interest income is recognized as earned.

Shipping costs incurred by the Company in the sale of ethanol, dried distiller's grains and corn oil are not specifically identifiable and as a result, revenue from the sale of those products is recorded based on the net selling price reported to the Company from the marketer.

Cost of Revenues

'

Cost of Revenues

The primary components of cost of revenues from the production of ethanol and related co-product are corn expense, energy expense (natural gas and electricity), raw materials expense (chemicals and denaturant), and direct labor costs.

Shipping costs on modified and wet distiller’s grains are included in cost of revenues.

Inventory Valuation

'

Inventory Valuation

Ethanol inventory, raw materials, work-in-process, and parts inventory are valued using methods which approximate the lower of cost (first-in, first-out) or market. Distillers grains and related products are stated at net realizable value. In the valuation of inventories and purchase and sale commitments, market is based on current replacement values except that it does not exceed net realizable values and is not less than net realizable values reduced by allowances for approximate normal profit margin.

Cash and Cash Equivalents

'

Cash and Cash Equivalents

Cash and cash equivalents consist of demand accounts and other accounts that provide withdrawal privileges.

Receivables and Credit Policies

'

Receivables and Credit Policies

Accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment within fifteen days from the invoice date. Unpaid trade receivables with invoice dates over thirty days old bear interest at 1.5% per month. Trade receivables are stated at the amount billed to the customer. Payments of trade receivables are allocated to the specific invoices identified on the customer’s remittance advice or, if unspecified, are applied to the earliest unpaid invoices.

The carrying amount of trade receivables is reduced by a valuation allowance that reflects management’s best estimate of the amounts that will not be collected. Management reviews all trade receivable balances that exceed thirty days from the invoice date and based on an assessment of current creditworthiness, estimates the portion, if any, of the balance that will not be collected.

Investment in commodities contracts, derivative instruments and hedging activities

'

Investment in commodities contracts, derivative instruments and hedging activities

The Company is exposed to certain risks related to our ongoing business operations.  The primary risks that we manage by using forward or derivative instruments are price risk on anticipated purchases of corn, natural gas and the sale of ethanol.

The Company is subject to market risk with respect to the price and availability of corn, the principal raw material we use to produce ethanol and ethanol by-products.  In general, rising corn prices result in lower profit margins and, therefore, represent unfavorable market conditions.  This is especially true when market conditions do not allow us to pass along increased corn costs to our customers.  The availability and price of corn is subject to wide fluctuations due to unpredictable factors such as weather conditions, farmer planting decisions, governmental policies with respect to agriculture and international trade and global demand and supply.

Certain contracts that literally meet the definition of a derivative may be exempted from derivative accounting as normal purchases or normal sales.  Normal purchases and normal sales are contracts that provide for the purchase or sale of something other than a financial instrument or derivative instrument that will be delivered in quantities expected to be used or sold over a reasonable period in the normal course of business.  Contracts that meet the requirements of normal purchases or sales are documented as normal and exempted from the accounting and reporting requirements of derivative accounting.

The Company does not apply the normal purchase and sales exemption for forward corn purchase contacts. As of December 31, 2013, we are committed to purchasing 4.2 million bushels of corn on a forward contract basis with an average price of $4.20 per bushel. Dakota Ethanol has a net derivative financial instrument liability of approximately $979,000 related to the forward contracted purchases of corn. The total corn purchase contracts represent 24% of the projected annual plant corn usage.

The Company enters into firm-price purchase commitments with some of our natural gas suppliers under which we agree to buy natural gas at a price set in advance of the actual delivery of that natural gas to us.  Under these arrangements, we assume the risk of a price decrease in the market price of natural gas between the time this price is fixed and the time the natural gas is delivered.  At December 31, 2013, we are committed to purchasing 119,000 MMBtu's of natural gas with an average price of $3.70 per MMBtu.  The Company accounts for these transactions as normal purchases, and accordingly, does not mark these transactions to market. The natural gas purchases represent approximately 8% of the projected annual plant requirements.

The Company enters into short-term forward, option and futures contracts for corn and natural gas as a means of managing exposure to changes in commodity and energy prices. The Company enters into short-term forward, option and futures contracts for sales of ethanol to manage exposure to changes in energy prices. All of our derivatives are designated as non-hedge derivatives, and accordingly are recorded at fair value with changes in fair value recognized in net income. Although the contracts are considered economic hedges of specified risks, they are not designated as and accounted for as hedging instruments.

As part of our trading activity, The Company uses futures and option contracts offered through regulated commodity exchanges to reduce risk and we are exposed to risk of loss in the market value of inventories. To reduce that risk, we generally take positions using forward and futures contracts and options.

Derivatives not designated as hedging instruments at December 31, 2013 and December 31, 2012 were as follows:

Balance Sheet Classification

31-Dec-13

31-Dec-12

Forward contracts in gain position

$

—

$

912,248

Futures contracts in gain position

249,688

683,013

Total forward and futures contracts

249,688

1,595,261

Cash held by broker

1,252,886

1,727,389

Current Assets

$

1,502,574

$

3,322,650

Forward contracts in loss position

(Current Liabilities)

$

(978,935

)

$

(535,816

)

Futures contracts and cash held by broker are all with one party and the right of offset exists. Therefore, on the balance sheet, these items are netted in one balance regardless of position.

Forward contracts are with multiple parties and the right of offset does not exist. Therefore, these contracts are reported at the gross amounts on the balance sheet.

Realized and unrealized gains and losses related to derivative contracts related to corn and natural gas purchases are included as a component of cost of revenues and derivative contracts related to ethanol sales are included as a component of revenues in the accompanying financial statements.

Statement of Operations

Years Ended December 31,

Classification

2013

2012

2011

Net realized and unrealized gains (losses) related to sales contracts:

Futures contracts

Revenues

$

—

$

—

$

—

Net realized and unrealized gains (losses) related to purchase contracts:

Futures contracts

Cost of Revenues

$

1,142,170

$

(4,076,209

)

$

(42,211

)

Forward contracts

Cost of Revenues

$

(3,417,362

)

$

1,065,793

$

(3,230,710

)

Investments

'

Investments

The Company has investment interests in four companies in related industries. All of these interests are at ownership shares less than 20%. These investments are flow-through entities and are being accounted for by the equity method of accounting under which the Company’s share of net income is recognized as income in the Company’s income statement and added to the investment account.  Distributions or dividends received from the investments are treated as a reduction of the investment account. The Company consistently follows the practice of recognizing the net income based on the most recent reliable data.

Use of Estimates

'

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the fair value of derivative financial instruments, lower of cost or market accounting for inventory and forward purchase contracts and goodwill impairment evaluation.

Concentrations of Credit Risk

'

Concentrations of Credit Risk

The Company’s cash balances are maintained in bank depositories and regularly exceed federally insured limits. The Company has not experienced any losses in connection with these balances.

Property and Equipment

'

Property and Equipment

Property and equipment is stated at cost. Significant additions and betterments are capitalized, while expenditures for maintenance, repairs and minor renewals are charged to operations when incurred. Depreciation on assets placed in service is computed using the straight-line method over estimated useful lives as follows:

Minimum

Maximum

Land improvements

40 years

Equipment

5 years

20 years

Buildings

40 years

Equipment relates to two general categories: mechanical equipment and administrative and maintenance equipment. Mechanical equipment generally relates to equipment for handling inventories and the production of ethanol and related products, with useful lives of 15 to 20 years, including boilers, cooling towers, grain bins, centrifuges, conveyors, fermentation tanks, pumps and drying equipment. Administrative and maintenance equipment is equipment with useful lives of 5 to 15 years, including vehicles, computer systems, security equipment, testing devices and shop equipment.

The Company reviews its property and equipment for impairment whenever events indicate that the carrying amount of the asset may not be recoverable. An impairment loss is recorded when the sum of the future cash flows is less than the carrying amount of the asset. An impairment loss is measured as the amount by which the carrying amount of the asset exceeds its fair value. No impairment has been identified.

Goodwill

'

Goodwill

Goodwill is not amortized but is subject to an annual impairment test. The Company has performed the required impairment test as of December 31, 2013, which has resulted in no impairment adjustments.

Earnings Per Unit

'

Earnings Per Unit

For purposes of calculating basic earnings per unit, units issued are considered outstanding on the effective date of issuance. Diluted earnings per unit are calculated by including dilutive potential equity units in the denominator. There were no dilutive equity units for the years ending December 31, 2013, 2012, and 2011.

Income Taxes

'

Income Taxes

The Company is taxed as a limited liability company under the Internal Revenue Code. The income of the Company flows through to the members to be taxed at the member level rather than the corporate level. Accordingly, the Company has no tax liability.

Management has evaluated the Company’s tax positions under the Financial Accounting Standards Board issued guidance on accounting for uncertainty in income taxes and concluded that the Company had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Generally, the Company is no longer subject to income tax examinations by the U.S. federal, state or local authorities for the years before 2010.

Environmental Liabilities

'

Environmental Liabilities

The Company’s operations are subject to environmental laws and regulations adopted by various governmental authorities in the jurisdictions in which it operates. These laws require the Company to investigate and remediate the effects of the release or disposal of materials at its locations. Accordingly, the Company has adopted policies, practices and procedures in the areas of pollution control, occupational health and the production, handling, storage and use of hazardous materials to prevent material environmental or other damage, and to limit the financial liability which could result from such events. Environmental liabilities are recorded when the Company’s liability is probable and the costs can be reasonably estimated.

Operating Segment

'

Operating Segment

The Company uses the “management approach” for reporting information about segments in annual and interim financial statements. The management approach is based on the way the chief operating decision-maker organizes segments within a company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure and any other manner in which management disaggregates a company. Based on the “management approach” model, the Company has determined that its business is comprised of a single operating segment.

Reclassifications

'

Reclassifications

Certain amounts on the 2012 and 2011 financial statements have been reclassified to conform to the current year classification. Such reclassifications had no effect on previously reported net income or members' equity.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]	'
Derivatives Not Designated as Hedging Instruments	'
			Balance Sheet Classification	31-Dec-13			31-Dec-12
	Forward contracts in gain position			$	—		$	912,248
	Futures contracts in gain position			249,688			683,013
	Total forward and futures contracts			249,688			1,595,261
	Cash held by broker			1,252,886			1,727,389
			Current Assets	$	1,502,574		$	3,322,650
	Forward contracts in loss position		(Current Liabilities)	$	(978,935	)	$	(535,816	)
Net realized and unrealized gains (losses) related to purchase contracts	'
			Statement of Operations	Years Ended December 31,
			Classification	2013			2012			2011
	Net realized and unrealized gains (losses) related to sales contracts:
	Futures contracts		Revenues	$	—		$	—		$	—
	Net realized and unrealized gains (losses) related to purchase contracts:
	Futures contracts		Cost of Revenues	$	1,142,170		$	(4,076,209	)	$	(42,211	)
	Forward contracts		Cost of Revenues	$	(3,417,362	)	$	1,065,793		$	(3,230,710	)
Property, Plant and Equipment	'
		Minimum	Maximum
	Land improvements		40 years
	Equipment	5 years	20 years
	Buildings		40 years

Inventory_Tables

Inventory (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory [Abstract]	'
Schedule of Inventory	'
	Inventory consisted of the following as of December 31, 2013 and 2012:
		31-Dec-13		31-Dec-12
	Raw materials	$	3,645,811	$	8,117,020
	Finished goods	1,544,426		1,525,812
	Work in process	748,965		990,002
	Parts inventory	935,005		919,996
		$	6,874,207	$	11,552,830

Investments_Tables

Investments (Tables)	12 Months Ended
	Dec. 31, 2013
Investments [Abstract]	'
Schedule of Equity Method Investments	'
		RPMG				PGVP (unaudited)						GH (unaudited)
		9/30/13		9/30/12		6/30/13			6/30/12			12/31/13
	Current assets	$	138,356,633	$	154,285,332	$	100,000		$	—		$	29,908,994
	Other assets	688,613		644,431		12,229,409			11,100,000			171,981,431
	Current liabilities	104,550,866		129,832,966		112,610			9,324			14,674,364
	Long-term liabilities	—		136,000		—			—			67,216,061
	Members' equity	34,494,380		24,960,797		12,216,799			11,090,676			120,000,000
	Revenue	4,107,686,492		3,773,258,524		—			—			—
	Net income (loss)	5,879,093		2,399,699		(1,974		)	(901		)	—
	Lawrenceville Tanks, LLC’s financial information consists of current assets only as the company is preparing for construction.

Long_Term_Notes_Payable_Tables

Long Term Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2013
Long Term Note Payable [Abstract]	'
Schedule of Long-term Debt	'
		2013			2012
	Note payable - FNBO	$	—		$	—
	Note payable - FCSA	10,001,000			—
	Note payable - REED	—			308,142
	Note payable - FDDC	—			62,341
	Note payable - Other	45,468			75,683
		10,046,468			446,166
	Less current portion	(1,281,760		)	(288,631		)
		$	8,764,708		$	157,535
Schedule of Maturities of Long-term Debt	'
	Years Ending December 31,	Amount
	2014	$	1,281,760
	2015	1,263,708
	2016	1,250,000
	2017	1,250,000
	2018	1,251,000
	Years Ending December 31,	Amount
	2014	$	71,741
	2015	76,049
	2016	80,680
	2017	78,063
	2018	17,092

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Measurements [Abstract]	'
Fair Value, by Balance Sheet Grouping	'
		Total			Level 1			Level 2			Level 3
	31-Dec-13
	Assets:
	Derivative financial instruments, futures contracts	$	249,688		$	249,688		$	—		$	—
	forward contracts	$	—		$	—		$	—		$	—
	Liabilities:
	Derivative financial instruments, futures contracts	$	—		$	—		$	—		$	—
	forward contracts	$	(978,935	)	$	—		$	(978,935	)	$	—
	31-Dec-12
	Assets:
	Derivative financial instruments, futures contracts	$	974,132		$	974,132		$	—		$	—
	forward contracts	$	912,248		$	—		$	912,248		$	—
	Liabilities:
	Derivative financial instruments, futures contracts	$	(291,119	)	$	(291,119	)	$	—		$	—
	forward contracts	$	(535,816	)	$	—		$	(535,816	)	$	—

Commitments_Contingencies_and_1

Commitments, Contingencies and Agreements (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments, Contingencies and Agreements [Abstract]	'
Contractual Obligation, Fiscal Year Maturity Schedule	'
	Years Ending December 31,	Amount
	2014	$452,700

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions	'
		Years Ended December 31,
		2013		2012		2011
	Revenues ethanol	$	109,684,152	$	98,946,378	$	120,982,586
	Revenues distiller's grains and corn oil	9,282,072		8,058,637		8,981,324
	Marketing fees ethanol	225,358		176,738		193,728
	Marketing fees distillers grains and corn oil	41,478		36,171		79,740
	Amounts due included in accounts receivable	2,382,068		2,656,091		3,142,616

TIF_Bond_Guarantee_Tables

TIF Bond Guarantee (Tables)	12 Months Ended
	Dec. 31, 2013
TIF Bond Guarantee [Abstract]	'
Schedule of Maturities of Guarantee	'
	Years Ending December 31,	Amount
	2014	$	1,281,760
	2015	1,263,708
	2016	1,250,000
	2017	1,250,000
	2018	1,251,000
	Years Ending December 31,	Amount
	2014	$	71,741
	2015	76,049
	2016	80,680
	2017	78,063
	2018	17,092

Quarterly_Financial_Reporting_

Quarterly Financial Reporting (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Data [Abstract]	'
Schedule of Quarterly Financial Information	'
		First Quarter		Second Quarter			Third Quarter		Fourth Quarter
	Year ended December 31, 2013
	Total revenues	$	38,292,468	$	38,288,817		$	36,613,246	$	32,218,437
	Gross profit	3,596,807		2,428,355			2,107,665		8,188,976
	Income from operations	2,840,636		1,358,221			1,344,871		7,267,049
	Net income	2,946,044		1,458,043			1,475,212		7,425,548
	Basic and diluted earnings per unit	0.1		0.05			0.05		0.25
	Year ended December 31, 2012
	Total revenues	$	32,005,292	$	30,843,839		$	34,424,396	$	35,011,466
	Gross profit (loss)	1,321,268		(589,176		)	1,310,349		(512,299		)
	Income (loss) from operations	553,095		(1,348,397		)	660,858		(1,199,602		)
	Net income (loss)	568,650		(1,331,213		)	700,582		(1,215,500		)
	Basic and diluted earnings (loss) per unit	0.02		(0.04		)	0.02		(0.04		)
	Year ended December 31, 2011
	Total revenues	$	35,241,656	$	37,159,150		$	37,567,181	$	37,748,789
	Gross profit	5,200,129		5,547,162			3,558,671		5,860,208
	Income from operations	4,422,206		4,821,183			2,799,628		5,048,933
	Net income	4,434,494		4,872,650			3,228,398		4,910,004
	Basic and diluted earnings per unit	0.15		0.16			0.11		0.17

Nature_of_Operations_Nature_of

Nature of Operations Nature of Operations (Details) (Ethanol [Member], Product [Member])	12 Months Ended
	Dec. 31, 2013
	gal
Ethanol [Member] | Product [Member]	'
Product Information [Line Items]	'
Annual production capacity	40,000,000

Summary_of_Significant_Account2

Summary of Significant Accounting Policies Receivables (Details)	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]	'
Trade Receivable, Unpaid Balance, Interest Rate	1.50%

Derivative_Instruments_Balance

Derivative Instruments - Balance Sheet (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]	'	'
Other Receivables from Broker-Dealers and Clearing Organizations	$1,252,886	$1,727,389
Derivative financial instruments	1,502,574	3,322,650
Forward Contracts [Member] | Corn [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Number of Instruments Held	4,200,000	'
Derivative Liability	979,000	'
Derivative, Average Price Per Unit	4.2	'
Product usage, percentage	24.00%	'
Forward Contracts [Member] | Natural Gas [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Number of Instruments Held	119,000	'
Derivative, Average Price Per Unit	3.7	'
Product usage, percentage	8.00%	'
Current Assets [Member] | Not Designated as Hedging Instrument [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets, Current	249,688	1,595,261
Derivative financial instruments	1,502,574	3,322,650
Current Assets [Member] | Not Designated as Hedging Instrument [Member] | Future [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets, Current	249,688	683,013
Current Assets [Member] | Not Designated as Hedging Instrument [Member] | Forward Contracts [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Assets, Current	0	912,248
Current Liabilities [Member] | Not Designated as Hedging Instrument [Member] | Forward Contracts [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Liabilities, Current	($978,935)	($535,816)

Derivative_Instruments_Income_

Derivative Instruments - Income Statement (Details) (Not Designated as Hedging Instrument [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Future [Member] | Sales [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income	$0	$0	$0
Future [Member] | Cost of Sales [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income	1,142,170	-4,076,209	-42,211
Forward Contracts [Member] | Cost of Sales [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income	($3,417,362)	$1,065,793	($3,230,710)

Summary_Investments_Details

Summary Investments (Details)	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]	'
Equity Method Investment, Ownership Percentage	20.00%
Equity Method Investments, Number of Entities	4

Property_and_Equipment_Details

Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2013
Land Improvements [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'40 years
Equipment [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'5 years
Equipment [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'20 years
Building [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'40 years
Machinery and Equipment [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'15
Machinery and Equipment [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'20
Other Machinery and Equipment [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'5
Other Machinery and Equipment [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'15

Inventory_Details

Inventory (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory [Abstract]	'	'
Raw Materials	$3,645,811	$8,117,020
Finished Goods	1,544,426	1,525,812
Work in Process	748,965	990,002
Parts Inventory	935,005	919,996
Inventory	$6,874,207	$11,552,830

Investments_Details

Investments (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Jun. 30, 2011

Jun. 30, 2010

Dec. 31, 2013

Dec. 31, 2012

Jun. 30, 2012

Dec. 31, 2013

Dec. 31, 2013

Renewable Products Marketing Group, LLC (RPMG) [Member]

Renewable Products Marketing Group, LLC (RPMG) [Member]

Renewable Products Marketing Group, LLC (RPMG) [Member]

Renewable Products Marketing Group, LLC (RPMG) [Member]

Prairie Gold Venture Partnership, LLC (PGVP) [Member]

Prairie Gold Venture Partnership, LLC (PGVP) [Member]

Prairie Gold Venture Partnership, LLC (PGVP) [Member]

Prairie Gold Venture Partnership, LLC (PGVP) [Member]

Prairie Gold Venture Partnership, LLC (PGVP) [Member]

Lawrenceville Tanks, LLC [Member]

Guardian Hankinson, LLC [Member]

Schedule of Equity Method Investments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity Method Investment, Ownership Percentage

20.00%

'

'

'

7.00%

'

'

'

9.00%

'

'

10.00%

10.00%

Investments

$16,078,269

$3,385,479

'

'

$2,793,000

$2,286,000

'

'

$1,099,000

$1,174,000

'

$110,000

$12,000,000

Equity Method Investment, Summarized Financial Information, Current Assets

'

'

138,356,633

154,285,332

'

'

'

0

'

'

100,000

'

29,908,994

Equity Method Investment, Summarized Financial Information, Other Assets

'

'

688,613

644,431

'

'

'

11,100,000

'

'

12,229,409

'

171,981,431

Equity Method Investment, Summarized Financial Information, Current Liabilities

'

'

104,550,866

129,832,966

'

'

'

9,324

'

'

112,610

'

14,674,364

Equity Method Investment, Summarized Financial Information, Long-term Liabilities

'

'

0

136,000

'

'

'

0

'

'

0

'

67,216,061

Equity Method Investment Summarized Financial Information, Equity

'

'

34,494,380

24,960,797

'

'

'

11,090,676

'

'

12,216,799

'

120,000,000

Equity Method Investment, Summarized Financial Information, Revenue

'

'

4,107,686,492

3,773,258,524

'

'

0

0

'

'

'

'

0

Equity Method Investment, Summarized Financial Information, Net Income (Loss)

'

'

$5,879,093

$2,399,699

'

'

($1,974)

($901)

'

'

'

'

$0

Short_Term_Note_Payable_Detail

Short Term Note Payable (Details) (Line of Credit [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Farm Credit Services of America [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	$10,000,000	'	'
Line of Credit Facility, Interest Rate at Period End	3.25%	'	'
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%	'	'
Line of Credit Facility, Amount Outstanding	0	'	'
Line of Credit Facility, Remaining Borrowing Capacity	10,000,000	'	'
First National Bank of Omaha [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Debt Instrument, Basis Spread on Variable Rate	3.10%	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	10,000,000	'
Line of Credit Facility, Amount Outstanding	'	'	0
Line of Credit Facility, Remaining Borrowing Capacity	'	$10,000,000	'

Long_Term_Note_Payable_Details

Long Term Note Payable (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Jun. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Notes Payable to Banks [Member]

Notes Payable to Banks [Member]

Notes Payable, Other Payables [Member]

Notes Payable, Other Payables [Member]

Farm Credit Services of America [Member]

Farm Credit Services of America [Member]

First National Bank of Omaha [Member]

First National Bank of Omaha [Member]

Rural Electric Economic Development (REED) [Member]

Rural Electric Economic Development (REED) [Member]

First District Development Company (FDDC) [Member]

First District Development Company (FDDC) [Member]

Revolving Credit Facility [Member]

Term Note [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Notes Payable, Other Payables [Member]

Notes Payable, Other Payables [Member]

Notes Payable, Other Payables [Member]

Notes Payable, Other Payables [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

'

'

'

'

$5,000,000

'

$5,000,000

'

'

'

'

'

Line of Credit Facility, Interest Rate at Period End

'

'

'

'

'

'

3.50%

'

'

'

'

'

'

'

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

'

'

'

'

'

'

0.35%

'

'

'

'

'

'

'

Line of Credit Facility, Amount Outstanding

'

'

'

'

'

'

1,000

'

'

0

'

'

'

'

Line of Credit Facility, Remaining Borrowing Capacity

'

'

'

'

'

'

4,999,000

'

'

5,000,000

'

'

'

'

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

'

3.35%

3.35%

'

'

'

'

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

10,000,000

'

'

1,000,000

'

200,000

'

Debt Instrument, Interest Rate at Period End

'

'

'

'

'

'

'

3.50%

'

'

'

'

'

'

Debt Instrument, Frequency of Periodic Payment

'

'

'

'

'

'

'

'quarterly

'

'

'

'

'

'

Debt Instrument, Periodic Payment, Principal

'

'

'

'

'

'

'

312,500

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

4.70%

'

5.50%

'

Notes Payable

'

'

10,001,000

0

45,468

75,683

'

'

'

'

0

308,142

0

62,341

Long-term Debt

10,046,468

446,166

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Current Maturities

-1,281,760

-288,631

'

'

'

'

'

'

'

'

'

'

'

'

Notes payable, net of current maturities

$8,764,708

$157,535

'

'

'

'

'

'

'

'

'

'

'

'

Long_Term_Notes_Payable_Maturi

Long Term Notes Payable Maturities of Long Term Debt (Details) (USD $)	Dec. 31, 2013
Maturities of Long-term Debt [Abstract]	'
Long-term Debt, Repayments, 2014	$1,281,760
Long-term Debt, Repayments, 2015	1,263,708
Long-term Debt, Repayments, 2016	1,250,000
Long-term Debt, Repayments, 2017	1,250,000
Long-term Debt, Repayments, 2018	$1,251,000

Employee_Benefit_Plans_Details

Employee Benefit Plans (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Benefit Plans [Abstract]	'	'	'
Defined Benefit Plan, Contributions by Employer	$90,000	$88,000	$88,000

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Obligations, Fair Value Disclosure	$10,046,468	$446,166
Estimate of Fair Value, Fair Value Disclosure [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Obligations, Fair Value Disclosure	10,046,468	466,166
Future [Member] | Fair Value, Measurements, Recurring [Member] | Carrying (Reported) Amount, Fair Value Disclosure [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	249,688	974,132
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	0	-291,119
Future [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	249,688	974,132
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	0	-291,119
Future [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	0	0
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	0	0
Future [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	0	0
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	0	0
Forward Contracts [Member] | Fair Value, Measurements, Recurring [Member] | Carrying (Reported) Amount, Fair Value Disclosure [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	0	912,248
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	-978,935	-535,816
Forward Contracts [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	0	0
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	0	0
Forward Contracts [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	0	912,248
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	-978,935	-535,816
Forward Contracts [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative Assets	0	0
Derivative Financial Instruments, Liabilities, Fair Value Disclosure	$0	$0

Commitments_Contingencies_and_2

Commitments, Contingencies and Agreements (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Long-term Purchase Commitment [Line Items]	'	'	'
Purchase Obligation, Due in Next Twelve Months	$452,700	'	'
Revenue from Grants	351,485	390,726	293,066
Cost of Sales [Member]	'	'	'
Long-term Purchase Commitment [Line Items]	'	'	'
Purchase Contracts, Utilities	$8,442,000	$6,745,000	$8,215,000

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related Party Transaction [Line Items]	'	'	'
Equity Method Investment, Ownership Percentage	20.00%	'	'
Due from Related Parties, Current	$2,382,068	$2,656,091	$3,142,616
Renewable Products Marketing Group, LLC (RPMG) [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Equity Method Investment, Ownership Percentage	7.00%	'	'
Ethanol [Member] | Renewable Products Marketing Group, LLC (RPMG) [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Revenue from Related Parties	109,684,152	98,946,378	120,982,586
Marketing Expenses from Transactions with Related Party	225,358	176,738	193,728
Dstiller's Grains and Corn Oil [Member] | Renewable Products Marketing Group, LLC (RPMG) [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Revenue from Related Parties	9,282,072	8,058,637	8,981,324
Marketing Expenses from Transactions with Related Party	$41,478	$36,171	$79,740

TIF_Bond_Guarantee_Details

TIF Bond Guarantee (Details) (USD $)	Dec. 31, 2013
Guarantor Obligations [Line Items]	'
Maturities of Guarantee in 2014	$1,281,760
Maturities of Guarantee in 2015	1,263,708
Maturities of Guarantee in 2016	1,250,000
Maturities of Guarantee in 2017	1,250,000
Maturities of Guarantee in 2018	1,251,000
Tax-Exempt Bond [Member]	'
Guarantor Obligations [Line Items]	'
Debt Instrument, Face Amount	824,599
Taxable Bond [Member]	'
Guarantor Obligations [Line Items]	'
Debt Instrument, Face Amount	1,323,024
Estimated Payments, Total	885,825
Guarantee Liability [Member]	'
Guarantor Obligations [Line Items]	'
Debt, Carrying Amount	323,626
Maturities of Guarantee in 2014	71,741
Maturities of Guarantee in 2015	76,049
Maturities of Guarantee in 2016	80,680
Maturities of Guarantee in 2017	78,063
Maturities of Guarantee in 2018	$17,092

Captive_Insurance_Details

Captive Insurance (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Captive Insurance [Abstract]	'	'	'
Property Damage Deductible	$100,000	'	'
Employee Benefits Claim Deductible	10,000	'	'
Property Loss, Catastrophic Loss Limit	90,000,000	'	'
Product Liability Claims, Per Occurrence Limit	1,000,000	'	'
Product Liability Claims, Aggregate Limit	2,000,000	'	'
Premises Liability Claims, Per Occurrence Limit	1,000,000	'	'
Premises Liability Claims, Aggregate Limit	10,000,000	'	'
Employee Benefit Liability Claims, Per Occurrence Limit	1,000,000	'	'
Employee Benefit Liability Claims, Aggregate Limit	2,000,000	'	'
Workers Compensation Claims, Per Occurrence Limit	500,000	'	'
Workers Compensation Claims, Aggregate Limit	500,000	'	'
Liability and Workers Compensation Claims, Per Occurence Limit	15,000,000	'	'
Liability and Workers Compensation Claims, Aggregate Umbrella Limit	30,000,000	'	'
Insurance expense	$206,000	$233,000	$225,000

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Subsequent Events [Abstract]	'	'	'	'
Distributions paid to LACP members	$5,924,000	$5,924,000	$1,481,000	$11,848,000
Distributions Paid, Per Unit	$0.20	$0.20	$0.05	$0.40

Quarterly_Financial_Reporting_1

Quarterly Financial Reporting (Details) (USD $)	3 Months Ended												12 Months Ended
	Dec. 31, 2013	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 30, 2010	Mar. 31, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Data [Abstract]	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Revenue, Net	$32,218,437	$36,613,246	$38,288,817	$38,292,468	$35,011,466	$34,424,396	$30,843,839	$32,005,292	$37,748,789	$37,567,181	$37,159,150	$35,241,656	'	'	'
Gross Profit	8,188,976	2,107,665	2,428,355	3,596,807	-512,299	1,310,349	-589,176	1,321,268	5,860,208	3,558,671	5,547,162	5,200,129	16,321,803	1,433,111	20,120,631
Operating Income (Loss)	7,267,049	1,344,871	1,358,221	2,840,636	-1,199,602	660,858	-1,348,397	553,095	5,048,933	2,799,628	4,821,183	4,422,206	12,810,777	-1,431,077	17,046,411
Net Income (Loss)	$7,425,548	$1,475,212	$1,458,043	$2,946,044	($1,215,500)	$700,582	($1,331,213)	$568,650	$4,910,004	$3,228,398	$4,872,650	$4,434,494	$13,304,847	($1,277,481)	$17,445,546
Earnings Per Share, Basic and Diluted	$0.25	$0.05	$0.05	$0.10	($0.04)	$0.02	($0.04)	$0.02	$0.17	$0.11	$0.16	$0.15	$0.45	($0.04)	$0.59