Alliance Holdings GP (AHGP) 10-Q 8 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	8-May-15
Document and Entity Information
Entity Registrant Name	Alliance Holdings GP, L.P.
Entity Central Index Key	1344980
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Units Outstanding		59,863,000
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015		Dec. 31, 2014
In Thousands, unless otherwise specified
CURRENT ASSETS:
Cash and cash equivalents	$30,303		$28,274
Trade receivables	178,477		184,187
Other receivables	485		1,025
Due from affiliates	7,443		7,107
Inventories	114,643		83,155
Advance royalties	9,440		9,416
Prepaid expenses and other assets	20,418		31,362
Total current assets	361,209		344,526
PROPERTY, PLANT AND EQUIPMENT:
Property, plant and equipment, at cost	2,889,878		2,815,620
Less accumulated depreciation, depletion and amortization	-1,219,592		-1,150,414
Total property, plant and equipment, net	1,670,286		1,665,206
OTHER ASSETS:
Advance royalties	28,257		15,895
Due from affiliate	11,020		11,047
Equity investments in affiliates	232,049		224,611
Other long-term assets	31,884		27,470
Total other assets	303,210		279,023
TOTAL ASSETS	2,334,705	[1]	2,288,755
CURRENT LIABILITIES:
Accounts payable	95,599		86,277
Due to affiliates	239		370
Accrued taxes other than income taxes	21,333		19,461
Accrued payroll and related expenses	38,758		57,656
Accrued interest	6,028		318
Workers' compensation and pneumoconiosis benefits	8,868		8,868
Current capital lease obligations	1,299		1,305
Other current liabilities	13,153		17,109
Current maturities, long-term debt	230,000		230,000
Total current liabilities	415,277		421,364
LONG-TERM LIABILITIES:
Long-term debt, excluding current maturities	615,000		591,250
Pneumoconiosis benefits	56,304		55,278
Accrued pension benefit	39,772		40,105
Workers' compensation	50,438		49,797
Asset retirement obligations	93,972		91,085
Long-term capital lease obligations	15,287		15,624
Other liabilities	6,852		5,978
Total long-term liabilities	877,625		849,117
Total liabilities	1,292,902		1,270,481
COMMITMENTS AND CONTINGENCIES
Alliance Holdings GP, L.P. ("AHGP") Partners' Capital:
Limited Partners - Common Unitholders 59,863,000 units outstanding	590,869		580,234
Accumulated other comprehensive loss	-15,142		-15,456
Total AHGP Partners' Capital	575,727		564,778
Noncontrolling interests	466,076		453,496
Total Partners' Capital	1,041,803		1,018,274
TOTAL LIABILITIES AND PARTNERS' CAPITAL	$2,334,705		$2,288,755
[1]	Total assets at March 31, 2015 and 2014 include investments in affiliate of $212.5 million and $152.4 million, respectively, for the White Oak segment and $19.5 million and $1.7 million, respectively, for the Other and Corporate segment.

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Mar. 31, 2015	Dec. 31, 2014
CONDENSED CONSOLIDATED BALANCE SHEETS
Limited Partners, Common Unitholders units outstanding	59,863,000	59,863,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
SALES AND OPERATING REVENUES:
Coal sales	$517,739		$525,545
Transportation revenues	7,148		6,005
Other sales and operating revenues	35,413		10,384
Total revenues	560,300	[1]	541,934	[1]
EXPENSES:
Operating expenses (excluding depreciation, depletion and amortization)	334,362		322,242
Transportation expenses	7,148		6,005
Outside coal purchases	322		2
General and administrative	17,263		17,899
Depreciation, depletion and amortization	78,268		66,841
Total operating expenses	437,363		412,989
INCOME FROM OPERATIONS	122,937		128,945
Interest expense (net of interest capitalized for the three months ended March 31, 2015 and 2014 of $212 and $772, respectively)	-7,968		-8,063
Interest income	531		389
Equity in loss of affiliates, net	-9,686		-6,241
Other income	118		306
INCOME BEFORE INCOME TAXES	105,932		115,336
INCOME TAX BENEFIT	-2
NET INCOME	105,934		115,336
LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	-40,404		-47,889
NET INCOME ATTRIBUTABLE TO ALLIANCE HOLDINGS GP, L.P. ("NET INCOME OF AHGP")	$65,530		$67,447
BASIC AND DILUTED NET INCOME OF AHGP PER LIMITED PARTNER UNIT (in dollars per unit)	$1.09		$1.13
DISTRIBUTIONS PAID PER LIMITED PARTNER UNIT (in dollars per unit)	$0.92		$0.83
WEIGHTED AVERAGE NUMBER OF UNITS OUTSTANDING - BASIC AND DILUTED (in units)	59,863,000		59,863,000
[1]	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, Wildcat Insurance revenues and brokerage coal sales.

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
CONDENSED CONSOLIDATED STATEMENTS OF INCOME
Interest expense, interest capitalized	$212	$772

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
NET INCOME	$105,934		$115,336
OTHER COMPREHENSIVE INCOME /(LOSS):
Total recognized in accumulated other comprehensive income/(loss)	729		-38
COMPREHENSIVE INCOME	106,663		115,298
Less: Comprehensive income attributable to noncontrolling interests	-40,819		-47,860
COMPREHENSIVE INCOME ATTRIBUTABLE TO AHGP	65,844		67,438
Pension Plan
OTHER COMPREHENSIVE INCOME /(LOSS):
Amortization of net actuarial (gain) loss	842	[1]	225	[1]
Total recognized in accumulated other comprehensive income/(loss)	842		225
Pneumoconiosis benefits
OTHER COMPREHENSIVE INCOME /(LOSS):
Amortization of net actuarial (gain) loss	-113	[1]	-263	[1]
Total recognized in accumulated other comprehensive income/(loss)	($113)		($263)
[1]	Amortization of net actuarial (gain)/loss is included in the computation of net periodic benefit cost (see Notes 10 and 12 for additional details).

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	$161,059	$139,530
Property, plant and equipment:
Capital expenditures	-50,330	-69,463
Changes in accounts payable and accrued liabilities	659	-3,745
Proceeds from sale of property, plant and equipment	299
Purchases of equity investments in affiliates	-18,804	-30,000
Payments for acquisitions of businesses, net of cash acquired (Note 4)	-28,078
Payments to affiliate for acquisition and development of coal reserves		-1,401
Other	1,807
Net cash used in investing activities	-94,447	-104,609
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment on term loan	-6,250
Borrowings under revolving credit facilities	95,000	82,800
Payments under revolving credit facilities	-65,000	-117,800
Payments on capital lease obligations	-343	-358
Contribution to consolidated company from affiliate noncontrolling interest	333
Net settlement of employee withholding taxes on vesting of ARLP Long-Term Incentive Plan	-2,719	-2,991
Distributions paid by consolidated partnership to noncontrolling interests	-28,688	-26,286
Distributions paid to Partners	-54,775	-49,537
Other	-2,141
Net cash used in financing activities	-64,583	-114,172
NET CHANGE IN CASH AND CASH EQUIVALENTS	2,029	-79,251
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	28,274	98,375
CASH AND CASH EQUIVALENTS AT END OF PERIOD	30,303	19,124
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	2,137	3,255
NON-CASH INVESTING AND FINANCING ACTIVITY:
Accounts payable for purchase of property, plant and equipment	16,313	14,179
Market value of ARLP common units issued under ARLP's Long-Term Incentive and Directors Deferred Compensation Plans before minimum statutory tax withholding requirements	7,389	8,417
Acquisition of business:
Fair value of assets assumed	36,272
Cash paid	-28,078
Fair value of liabilities assumed	$8,194

ORGANIZATION_AND_PRESENTATION

ORGANIZATION AND PRESENTATION	3 Months Ended
	Mar. 31, 2015
ORGANIZATION AND PRESENTATION
ORGANIZATION AND PRESENTATION	1. ORGANIZATION AND PRESENTATION
	Significant Relationships Referenced in Notes to Condensed Consolidated Financial Statements
		·	References to “we,” “us,” “our” or “AHGP” mean Alliance Holdings GP, L.P., individually as the parent company, and not on a consolidated basis.
		·	References to “AHGP Partnership” mean the business and operations of Alliance Holdings GP, L.P., the parent company, as well as its consolidated subsidiaries, which include Alliance Resource Management GP, LLC and Alliance Resource Partners, L.P. and its consolidated subsidiaries.
		·	References to “AGP” mean Alliance GP, LLC, the general partner of Alliance Holdings GP, L.P., also referred to as our general partner.
		·	References to “ARLP Partnership” mean the business and operations of Alliance Resource Partners, L.P., the parent company, as well as its consolidated subsidiaries.
		·	References to “ARLP” mean Alliance Resource Partners, L.P., individually as the parent company, and not on a consolidated basis.
		·	References to “MGP” mean Alliance Resource Management GP, LLC, the managing general partner of Alliance Resource Partners, L.P.
		·	References to “SGP” mean Alliance Resource GP, LLC, the special general partner of Alliance Resource Partners, L.P.
		·	References to “Intermediate Partnership” mean Alliance Resource Operating Partners, L.P., the intermediate partnership of Alliance Resource Partners, L.P.
		·	References to “Alliance Coal” mean Alliance Coal, LLC, the holding company for the substantial majority of the operations of Alliance Resource Operating Partners, L.P.
	Organization and Formation
	We are a Delaware limited partnership listed on the NASDAQ Global Select Market under the ticker symbol “AHGP.”  We own directly and indirectly 100% of the members’ interest in MGP, ARLP’s managing general partner.  The ARLP Partnership is a diversified producer and marketer of coal to major United States (“U.S.”) utilities and industrial users.  ARLP conducts substantially all of its business through its wholly-owned subsidiary, the Intermediate Partnership.  ARLP and the Intermediate Partnership were formed in May 1999, to acquire upon completion of ARLP’s initial public offering on August 19, 1999, certain coal production and marketing assets of Alliance Resource Holdings, Inc. (“ARH”), a Delaware corporation.  We and ARH, through its wholly-owned subsidiary, SGP, maintain general partner interests in ARLP and the Intermediate Partnership.  ARH is owned by Joseph W. Craft III, the Chairman, President and Chief Executive Officer of AGP as well as the President and Chief Executive Officer and a Director of MGP, and Kathleen S. Craft.  SGP, a Delaware limited liability company, is owned by ARH and holds a 0.01% general partner interest in each of ARLP and the Intermediate Partnership.
	We are owned 100% by limited partners.  Our general partner, AGP, has a non-economic interest in us and is owned by Mr. Craft.
	Basis of Presentation
	The accompanying condensed consolidated financial statements include the accounts and operations of the AHGP Partnership and present our financial position as of March 31, 2015 and December 31, 2014 and the results of our operations, comprehensive income and cash flows for the three months ended March 31, 2015 and 2014.  All of our intercompany transactions and accounts have been eliminated.  Net income attributable to Alliance Holdings GP, L.P. from within our accompanying condensed consolidated financial statements will be described as “Net Income of AHGP.”
	Since we own MGP, our condensed consolidated financial statements reflect the consolidated results of the ARLP Partnership.  The earnings of the ARLP Partnership allocated to its limited partners’ interests not owned by us and allocated to SGP’s general partner interest in ARLP are reflected as net income attributable to noncontrolling interest on our condensed consolidated statement of income and as noncontrolling interest on our condensed consolidated balance sheets.  Our consolidated financial statements do not differ materially from those of the ARLP Partnership.  The differences between our financial statements and those of the ARLP Partnership are primarily attributable to (a) amounts reported as noncontrolling interests and (b) additional general and administrative costs and taxes attributable to us.  The additional general and administrative costs principally consist of costs incurred by us as a result of being a publicly traded partnership, amounts billed by, and reimbursed to, Alliance Coal under an administrative services agreement and amounts billed by, and reimbursed to, AGP under our partnership agreement.
	These condensed consolidated financial statements and notes are unaudited. However, in the opinion of management, these financial statements reflect all adjustments (which include only normal recurring adjustments) necessary for a fair presentation of the results for the periods presented.  Results for interim periods are not necessarily indicative of results for a full year.
	These condensed consolidated financial statements and notes are prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2014.
	On June 16, 2014, the ARLP Partnership completed a two-for-one split of its common units, whereby holders of record as of May 30, 2014 received a one unit distribution on each unit outstanding on that date.  The unit split resulted in the issuance of approximately 37.0 million ARLP common units.  Accordingly, AHGP received an additional 15,544,169 ARLP common units, which brought its total ownership to 31,088,338 ARLP common units.  All references to the number of ARLP units and distribution amounts included in this report have been adjusted to give effect for this unit split for all periods presented.  Provisions of ARLP’s partnership agreement affecting ARLP’s incentive distribution rights that we own have been amended to reflect the unit split.
	Use of Estimates
	The preparation of AHGP Partnership’s condensed consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) of the U.S. requires management to make estimates and assumptions that affect the reported amounts and disclosures in our condensed consolidated financial statements.  Actual results could differ from those estimates.

NEW_ACCOUNTING_STANDARDS

NEW ACCOUNTING STANDARDS	3 Months Ended
	Mar. 31, 2015
NEW ACCOUNTING STANDARDS
NEW ACCOUNTING STANDARDS	2. NEW ACCOUNTING STANDARDS
	New Accounting Standard Issued and Adopted
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”).  ASU 2014-08 changes the requirements for reporting discontinued operations in Accounting Standards Codification 205, Presentation of Financial Statements, by updating the criteria for determining which disposals can be presented as discontinued operations and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of discontinued operations.  ASU 2014-08 was effective for fiscal years, and interim periods within those years, beginning after December 15, 2014.  The adoption of ASU 2014-08 did not have a material impact on our condensed consolidated financial statements.
	New Accounting Standards Issued and Not Yet Adopted
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”).  ASU 2014-09 is a new revenue recognition standard that provides a five-step analysis of transactions to determine when and how revenue is recognized.  The core principle of the new standard is an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.  ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016 and shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption.  Early adoption is currently not permitted.  In April 2015, the FASB issued a Proposed Accounting Standards Update that would defer the effective date of ASU 2014-09 by one year.  We are currently evaluating the effect of adopting ASU 2014-09.
	In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).  ASU 2014-15 provides guidance on management’s responsibility in evaluating whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures.  ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter with early adoption permitted.  We do not anticipate the adoption of ASU 2014-15 will have a material impact on our consolidated financial statements.
	In February 2015, the FASB issued ASU 2015-02, Consolidation (“ASU 2015-02”).  ASU 2015-02 changes the requirements and analysis required when determining the reporting entity’s need to consolidate an entity, including modifying the evaluation of limited partnership variable interest status, presumption that a general partner should consolidate a limited partnership and the consolidation criterion applied by a reporting entity involved with variable interest entities.  ASU 2015-02 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 and shall be applied retrospectively to each period presented.  Early adoption is permitted.  We are currently evaluating the effect of adopting ASU 2015-02.
	In April 2015, the FASB issued ASU 2015-03, Interest – Imputation of Interest (“ASU 2015-03”).  ASU 2015-03 changes the classification and presentation of debt issuance costs by requiring debt issuance costs to be reported as a direct deduction from the face amount of the debt liability rather than an asset.  Amortization of the costs is reported as interest expense.  The amendment does not affect the current guidance on the recognition and measurement of debt issuance costs.  ASU 2015-03 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 and shall be applied retrospectively to each period presented.  We do not anticipate the adoption of ASU 2015-03 will have a material impact on our consolidated financial statements.
	In April 2015, the FASB issued ASU 2015-06, Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (“ASU 2015-06”).  ASU 2015-06 specifies that for purposes of calculating historical earnings per unit under the two-class method, the earnings of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner.  Earnings per unit of the limited partners would not change as a result of the dropdown transaction.  ASU 2015-06 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 and shall be applied retrospectively to each period presented.  Early adoption is permitted.  We are currently evaluating the effect of adopting ASU 2015-06.

CONTINGENCIES

CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
CONTINGENCIES
CONTINGENCIES	3. CONTINGENCIES
	We are not engaged in any material litigation.  The ARLP Partnership is involved in various lawsuits, claims and regulatory proceedings incidental to its business.  The ARLP Partnership records an accrual for a potential loss related to these matters when, in management’s opinion, such loss is probable and reasonably estimable.  Based on known facts and circumstances, the ARLP Partnership believes the ultimate outcome of these outstanding lawsuits, claims and regulatory proceedings will not have a material adverse effect on its financial condition, results of operations or liquidity.  However, if the results of these matters were different from management’s current opinion and in amounts greater than the ARLP Partnership’s accruals, then they could have a material adverse effect.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2015
ACQUISITIONS
ACQUISITIONS	4. ACQUISITIONS
	Patriot Coal Corporation
	On December 31, 2014 (the “Initial Closing Date”), the ARLP Partnership entered into asset purchase agreements with Patriot Coal Corporation (“Patriot”) regarding certain assets relating to two of Patriot’s western Kentucky mining operations, including certain coal sales agreements, unassigned coal reserves and underground mining equipment and infrastructure.  Both of the mining operations – the former Dodge Hill and Highland mining operations – were closed by Patriot in late 2014 prior to entering into these agreements.  Also on December 31, 2014, Patriot affiliates entered into agreements to sell other assets from Highland to a third party.  Additional details of the transactions are discussed below.
	On the Initial Closing Date, the ARLP Partnership’s subsidiary, Alliance Coal acquired the rights to certain coal supply agreements from an affiliate of Patriot for approximately $21.0 million.  Of the $21.0 million purchase price, $9.3 million was paid into escrow subject to obtaining certain consents.  In February 2015, $7.5 million of the escrowed amount was released to Patriot for a consent received and $1.8 million was returned to Alliance Coal as a result of a consent not received, reducing the purchase price to $19.2 million.  The acquired agreements provide for delivery of a total of approximately 5.1 million tons of coal from 2015 through 2017.
	On February 3, 2015 (the “Acquisition Date”), Alliance Coal and Alliance Resource Properties acquired from Patriot an estimated 84.1 million tons of proven and probable high-sulfur coal reserves in western Kentucky (substantially all of which was leased by Patriot), and substantially all of Dodge Hill’s assets related to its former coal mining operation in western Kentucky, which principally included underground mining equipment and an estimated 43.2 million tons of non-reserve coal deposits (substantially all of which was leased by Dodge Hill). In addition, the ARLP Partnership assumed Dodge Hill’s reclamation liabilities totaling $2.3 million.  Also on the Acquisition Date, the Intermediate Partnership’s newly formed subsidiaries, UC Mining, LLC and UC Processing, LLC, acquired certain underground mining equipment and spare parts inventory from Patriot’s former Highland mining operation.
	The mining and reserve assets acquired from Patriot described above are located in Union and Henderson Counties, Kentucky.  The mining equipment, spare parts and underground infrastructure that the ARLP Partnership acquired from Patriot will be dispersed to the ARLP Partnership’s existing operations in the Illinois Basin region in accordance with their highest and best use.  The ARLP Partnership’s purchase price of $19.2 million and $20.5 million paid on the Initial Closing Date and the Acquisition Date, respectively, described above was financed using existing cash on hand.  In addition, the ARLP Partnership’s purchase price was increased by $7.8 million as a result of cash paid prior to the Acquisition Date related to the transaction as well as an agreement to pay additional consideration as discussed below.  As the ARLP Partnership has no intentions of operating the former Dodge Hill mining complex as a business and only acquired certain assets of Highland, it believes unaudited pro forma information of revenue and earnings is not meaningful as it relates to the acquisition of Patriot assets described above and furthermore not materially different than revenue and earnings as presented in our condensed consolidated statements of income.  The primary ongoing benefit derived from the transaction relates to the coal supply agreements acquired, which would have permitted the sale of 0.8 million tons at average pricing of $46.67 per ton sold during the three months ended March 31, 2014 based on the contract price and sales volumes, if the ARLP Partnership had owned the contracts during that period.
	In conjunction with the ARLP Partnership’s acquisitions on the Acquisition Date, WKY CoalPlay, LLC (“WKY CoalPlay”), a related party, acquired approximately 39.1 million tons of proven and probable high-sulfur owned coal reserves located in Henderson and Union Counties, Kentucky from Central States Coal Reserves of Kentucky, LLC (“Central States”), a subsidiary of Patriot, for $25.0 million and in turn leased those reserves to the ARLP Partnership.  In February 2015, the ARLP Partnership paid $2.1 million to WKY CoalPlay for the initial annual minimum royalty payment (Note 9).
	The following table summarizes the consideration paid to Patriot on the Initial Closing Date and the Acquisition Date and the preliminary fair value allocation of assets acquired and liabilities assumed as valued at the Acquisition Date, incorporating fair value adjustments made subsequent to the Acquisition Date (in thousands):
	Estimated consideration transferred	$	47,514
	Recognized amounts of net tangible and intangible assets acquired and liabilities assumed:
	Inventories	3,255
	Property, plant and equipment, including mineral rights and leased equipment	26,995
	Customer contracts, net	19,193
	Other assets	326
	Asset retirement obligation	(2,255		)
	Net tangible and intangible assets acquired	$	47,514
	Included in estimated consideration transferred above is an agreement to pay an additional $5.7 million related to the acquisition, of which $2.1 million was paid as of March 31, 2015.  Other adjustments to the preliminary fair values resulted from additional information obtained about facts in existence on February 3, 2015.
	Intangible assets related to coal supply agreements, represented as “Customer contracts, net” in the table above, will be amortized over the weighted-average term of the contracts on a per unit basis.  The ARLP Partnership is currently in the process of evaluating the fair values of the assets acquired and liabilities assumed from Patriot.  As a result, the purchase price allocations above are preliminary, pending completion of the final evaluation of all assets acquired and liabilities assumed.
	MAC
	In March 2006, White County Coal, and Alexander J. House entered into a limited liability company agreement to form Mid-America Carbonates, LLC (“MAC”).  MAC was formed to engage in the development and operation of a rock dust mill and to manufacture and sell rock dust.  White County Coal initially invested $1.0 million in exchange for a 50% equity interest in MAC. The ARLP Partnership’s equity investment in MAC was $1.6 million at December 31, 2014.  Effective on January 1, 2015, the ARLP Partnership purchased the remaining 50.0% equity interest in MAC from Mr. House for $5.5 million cash paid at closing.  In conjunction with the acquisition, goodwill of $4.2 million was recorded to the Other and Corporate segment (Note 13) and is included in “Other long-term assets” on our condensed consolidated balance sheets.  Goodwill will be assessed for impairment at least annually as of November 30.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2015
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS
	5. FAIR VALUE MEASUREMENTS
	We apply the provisions of FASB ASC 820, Fair Value Measurement, which, among other things, defines fair value, requires disclosures about assets and liabilities carried at fair value and establishes a hierarchal disclosure framework based upon the quality of inputs used to measure fair value.
	Valuation techniques are based upon observable and unobservable inputs.  Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our own market assumptions.  These two types of inputs create the following fair value hierarchy:
		·	Level 1 – Quoted prices for identical instruments in active markets.
		·	Level 2 – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations whose inputs are observable or whose significant value drivers are observable.
		·	Level 3 – Instruments whose significant value drivers are unobservable.
	The carrying amounts for cash equivalents, accounts receivable, accounts payable, due from affiliates and due to affiliates approximate fair value because of the short maturity of those instruments.  At March 31, 2015 and December 31, 2014, the estimated fair value of the ARLP Partnership’s long-term debt, including current maturities, was approximately $855.3 million and $833.4 million, respectively, based on interest rates that it believes are currently available to it for issuance of debt with similar terms and remaining maturities (Note 6).  The fair value of debt, which is based upon interest rates for similar instruments in active markets, is classified as a Level 2 measurement under the fair value hierarchy.

LONGTERM_DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2015
LONG-TERM DEBT
LONG-TERM DEBT	6. LONG-TERM DEBT
	Long-term debt consists of the following (in thousands):
		March 31,		December 31,
		2015		2014
	ARLP Revolving Credit facility	$	170,000	$	140,000
	ARLP Series A senior notes	205,000		205,000
	ARLP Series B senior notes	145,000		145,000
	ARLP Term loan	225,000		231,250
	ARLP Securitization facility	100,000		100,000
		845,000		821,250
	Less current maturities	-230,000		-230,000
	Total long-term debt	$	615,000	$	591,250
	The Intermediate Partnership has $205.0 million in ARLP Series A and $145.0 million in ARLP Series B senior notes (collectively, the “2008 Senior Notes”), a $700.0 million revolving credit facility (“ARLP Revolving Credit Facility”) and a $225.0 million term loan (“ARLP Term Loan”) (collectively, with the 2008 Senior Notes and the ARLP Revolving Credit Facility, the “ARLP Debt Arrangements”), which are guaranteed by all of the material direct and indirect subsidiaries of the Intermediate Partnership. The Intermediate Partnership also has a $100.0 million accounts receivable securitization facility (“ARLP Securitization Facility”).  At March 31, 2015, current maturities include the ARLP Series A senior notes, due in June 2015, and a portion of the ARLP Term Loan.  The ARLP Debt Arrangements contain various covenants affecting the Intermediate Partnership and its subsidiaries restricting, among other things, the amount of distributions by the Intermediate Partnership, incurrence of additional indebtedness and liens, sale of assets, investments, mergers and consolidations and transactions with affiliates, in each case subject to various exceptions.  The ARLP Debt Arrangements also require the Intermediate Partnership to remain in control of a certain amount of mineable coal reserves relative to its annual production.  In addition, the ARLP Debt Arrangements require the Intermediate Partnership to maintain (a) debt to cash flow ratio of not more than 3.0 to 1.0 and (b) cash flow to interest expense ratio of not less than 3.0 to 1.0, in each case, during the four most recently ended fiscal quarters.  The debt to cash flow ratio and cash flow to interest expense ratio were 1.04 to 1.0 and 24.5 to 1.0, respectively, for the trailing twelve months ended March 31, 2015.  The ARLP Partnership was in compliance with the covenants of the ARLP Debt Arrangements as of March 31, 2015.
	At March 31, 2015, the ARLP Partnership had borrowings of $170.0 million and $5.4 million of letters of credit outstanding with $524.6 million available for borrowing under the ARLP Revolving Credit Facility.  The ARLP Partnership utilizes the ARLP Revolving Credit Facility, as appropriate, for working capital requirements, capital expenditures and investments in affiliates, scheduled debt payments and distribution payments.  The ARLP Partnership incurs an annual commitment fee of 0.20% on the undrawn portion of the ARLP Revolving Credit Facility.
	On December 5, 2014, certain direct and indirect wholly owned subsidiaries of the Intermediate Partnership entered into the ARLP Securitization Facility providing additional liquidity and funding.  Under the ARLP Securitization Facility, certain subsidiaries sell trade receivables on an ongoing basis to the Intermediate Partnership, which then sells the trade receivables to AROP Funding, LLC (“AROP Funding”), a wholly owned bankruptcy-remote special purpose subsidiary of the Intermediate Partnership, which in turn borrows on a revolving basis up to $100.0 million secured by the trade receivables.  After the sale, Alliance Coal, as servicer of the assets, collects the receivables on behalf of AROP Funding.  The ARLP Securitization Facility bears interest based on a Eurodollar Rate.  The ARLP Securitization Facility has an initial term of 364 days, however the ARLP Partnership has the contractual ability and the intent to extend the term for an additional 364 days.  At March 31, 2015, the ARLP Partnership had $100.0 million outstanding under the ARLP Securitization Facility.  Debt issuance costs were immaterial for this transaction.

NONCONTROLLING_INTERESTS

NONCONTROLLING INTERESTS	3 Months Ended
	Mar. 31, 2015
NONCONTROLLING INTERESTS
NONCONTROLLING INTERESTS	7. NONCONTROLLING INTERESTS
	As required by FASB ASC 810, our noncontrolling ownership interest in consolidated subsidiaries is presented in the condensed consolidated balance sheet within partners’ capital as a separate component from the limited partners’ equity. In addition, consolidated net income includes earnings attributable to both the limited partners’ and the noncontrolling interests.
	The noncontrolling interests balance is comprised of non-affiliate and affiliate ownership interests in the net assets of the ARLP Partnership that we consolidate (Note 1) and an affiliate ownership interest in Cavalier Minerals JV, LLC (“Cavalier Minerals”). The following table summarizes the components of noncontrolling interests recorded in Partners’ Capital for the periods indicated (in thousands):
			March 31,		December 31,
			2015		2014
	Noncontrolling interests reflected in Partners’ Capital:
	Affiliate (SGP)		$	-303,789	$	-303,788
	Non-Affiliates (ARLP’s non-affiliate limited partners)		789,056		777,210
	Affiliate (Cavalier Minerals)		785		465
	Accumulated other comprehensive loss attributable to noncontrolling interests		-19,976		-20,391
	Total noncontrolling interests		$	466,076	$	453,496
	The noncontrolling interest designated as Affiliate (SGP) represents SGP’s 0.01% general partner interest in ARLP and 0.01% general partner interest in the Intermediate Partnership.
	The noncontrolling interest designated as Non-Affiliates represents the limited partners’ interest in ARLP controlled through the common unit ownership, excluding the 31,088,338 common units of ARLP held by us.  The total obligation associated with ARLP’s Long-Term Incentive Plan (“ARLP LTIP”), MGP Amended and Restated Deferred Compensation Plan for Directors (“MGP Deferred Compensation Plan”) and the Supplemental Executive Retirement Plan (“SERP”) are also included in the Non-Affiliates component of noncontrolling interest (Note 11).
	On November 10, 2014 (the “Cavalier Formation Date”), the ARLP Partnership’s wholly owned subsidiary, Alliance Minerals, LLC (“Alliance Minerals”) and Bluegrass Minerals Management, LLC (“Bluegrass Minerals”) entered into a limited liability company agreement (the “Cavalier Agreement”) to form Cavalier Minerals.  Cavalier Minerals was formed to indirectly acquire oil and gas mineral interests through its noncontrolling ownership interest in AllDale Minerals L.P. (“AllDale Minerals”).  Alliance Minerals and Bluegrass Minerals committed funding of $48.0 million and $2.0 million, respectively, to Cavalier Minerals.  Alliance Minerals’ contributions through December 31, 2014 to Cavalier Minerals totaled $11.5 million.  During the three months ended March 31, 2015, Alliance Minerals contributed $8.0 million, bringing the ARLP Partnership’s total investment in Cavalier Minerals to $19.5 million at March 31, 2015.  The ARLP Partnership has a remaining commitment to Cavalier Minerals of $28.5 million at March 31, 2015, which it expects to fund over the next two to four years.  The ARLP Partnership expects to fund this additional commitment utilizing existing cash balances, future cash flows from operations, borrowings under credit and securitization facilities and cash provided from the issuance of debt or equity.  Bluegrass Minerals, which is owned and controlled by an officer of ARH and is Cavalier Minerals’ managing member, contributed $0.8 million as of March 31, 2015 and has a remaining commitment of $1.2 million.  Cavalier Minerals has committed to provide funding of $49.0 million to AllDale Minerals.  Cavalier Minerals has and will continue to provide funding to AllDale Minerals using contributions from Alliance Minerals and Bluegrass Minerals (Note 8).
	In accordance with the Cavalier Agreement, Bluegrass Minerals is entitled to receive an incentive distribution from Cavalier Minerals equal to 25.0% of all distributions (including in liquidation) after return of members’ capital reduced by certain distributions received by Bluegrass Minerals or its owner from AllDale Minerals Management, LLC (“AllDale Minerals Management”) (Note 8).  Alliance Minerals’ ownership interest in Cavalier Minerals at March 31, 2015 was 96.0%.  The remainder of the equity ownership is held by Bluegrass Minerals and is represented above as noncontrolling interest designated as Affiliate (Cavalier Minerals).  As of March 31, 2015, Cavalier Minerals had not made any distributions to its owners.  The ARLP Partnership has consolidated Cavalier Minerals’ financial results in accordance with FASB ASC 810, Consolidation.  Based on the guidance in FASB ASC 810, the ARLP Partnership concluded that Cavalier Minerals is a VIE and it is the primary beneficiary because the ARLP Partnership’s consent is required for significant activities of Cavalier Minerals and due to Bluegrass Minerals’ relationship to the ARLP Partnership as described above.  Bluegrass Minerals equity ownership of Cavalier Minerals is accounted for as noncontrolling ownership interest in our condensed consolidated balance sheets.  In addition, earnings attributable to Bluegrass Minerals are recognized as noncontrolling ownership interest in our condensed consolidated statements of income.
	The following table summarizes net income attributable to each component of the noncontrolling interests for the periods indicated (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Net income attributable to noncontrolling interest:
	Affiliate (SGP)		$	14	$	17
	Non-Affiliates (ARLP’s non-affiliate limited partners)		40,403		47,872
	Affiliates (Cavalier Minerals)		-13		-
			$	40,404	$	47,889
	The following table summarizes cash distributions paid by ARLP to each component of the noncontrolling interests for the periods indicated (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Distributions paid to noncontrolling interests:
	Affiliate (SGP) (1)		$	15	$	14
	Non-Affiliates (ARLP’s non-affiliate limited partners) (1)		28,673		26,272
			$	28,688	$	26,286
		-1		Distributions paid to noncontrolling interests, in the table above, represent ARLP’s quarterly distributions in accordance with the ARLP partnership agreement.
	The Affiliate (SGP) component of noncontrolling interests represents SGP’s cumulative investment basis in the net assets of the ARLP Partnership.  After the consummation of the various transactions associated with the ARLP Partnership’s formation and initial public offering in 1999 (which included the contribution of net assets by SGP to the ARLP Partnership, the retention by SGP of debt borrowings assumed by ARLP and a distribution by ARLP to SGP), SGP’s investment basis in ARLP totaled $(303.9) million.  SGP’s investment basis as of March 31, 2015 and December 31, 2014 also reflects the cumulative amount of nominal ARLP income allocations and distributions to SGP and nominal contributions by SGP to ARLP and the Intermediate Partnership to maintain its general partner interests.
	The following tables present the change in Partners’ Capital for the three months ended March 31, 2015 and 2014 (in thousands):
			Alliance Holdings GP, L.P.
			Limited Partners’		Accumulated Other		Noncontrolling		Total Partners’
			Capital		Comprehensive		Interest		Capital
					Income (Loss)
	Balance at January 1, 2015		$	580,234	$	-15,456	$	453,496	$	1,018,274
	Net income		65,530		-		40,404		105,934
	Other comprehensive income		-		314		415		729
	Settlement of directors deferred compensation		-177		-		-		-177
	Vesting of ARLP Long-Term Incentive Plan		-		-		-2,719		-2,719
	Common unit-based compensation		57		-		2,835		2,892
	Distributions on ARLP common unit-based compensation		-		-		-740		-740
	Contributions to consolidated company from affiliate noncontrolling interest		-		-		333		333
	Distributions to AHGP Partners		-54,775		-		-		-54,775
	Distributions paid by consolidated partnership to noncontrolling interest		-		-		-27,948		-27,948
	Balance at March 31, 2015		$	590,869	$	-15,142	$	466,076	$	1,041,803
			Alliance Holdings GP, L.P.
			Limited Partners’		Accumulated Other		Noncontrolling		Total Partners’
			Capital		Comprehensive		Interest		Capital
					Income (Loss)
	Balance at January 1, 2014		$	500,070	$	-4,198	$	359,721	$	855,593
	Net income		67,447		-		47,889		115,336
	Other comprehensive loss		-		-9		-29		-38
	Settlement of directors deferred compensation		-218		-		-		-218
	Vesting of ARLP Long-Term Incentive Plan		-		-		-2,991		-2,991
	Common unit-based compensation		79		-		2,443		2,522
	Distributions on ARLP common unit-based compensation		-		-		-624		-624
	Distributions to AHGP Partners		-49,537		-		-		-49,537
	Distributions paid by consolidated partnership to noncontrolling interest		-		-		-25,662		-25,662
	Balance at March 31, 2014		$	517,841	$	-4,207	$	380,747	$	894,381

EQUITY_INVESTMENTS

EQUITY INVESTMENTS	3 Months Ended
	Mar. 31, 2015
EQUITY INVESTMENTS
EQUITY INVESTMENTS	8.EQUITY INVESTMENTS
	White Oak
	On September 22, 2011 (the “Transaction Date”), the ARLP Partnership entered into a series of transactions with White Oak Resources LLC (“White Oak”) and related entities to support development of a longwall mining operation.  The initial longwall system commenced operation in late October 2014.  The transactions with White Oak feature several components, including an equity investment in White Oak (represented by “Series A Units” containing certain distribution and liquidation preferences), the acquisition and lease-back of certain coal reserves and surface rights and a construction loan.  The ARLP Partnership’s initial investment funding to White Oak at the Transaction Date, consummated utilizing existing cash on hand, was $69.5 million and it has funded White Oak $330.8 million between the Transaction Date and March 31, 2015.  The ARLP Partnership’s only remaining funding commitment to White Oak is $25.2 million of the $140.0 million commitment for reserve acquisition and leaseback transactions.  The ARLP Partnership expects to fund any additional commitments utilizing existing cash balances, future cash flows from operations, borrowings under credit and securitization facilities and cash provided from the issuance of debt or equity.  On the Transaction Date, the ARLP Partnership also entered into a coal handling and preparation agreement, pursuant to which the ARLP Partnership constructed and is operating a preparation plant and other surface facilities.  The following information discusses each component of these transactions in further detail.
	Hamilton County, Illinois Reserve Acquisition
	On the Transaction Date, the ARLP Partnership’s subsidiary, Alliance WOR Properties, LLC (“WOR Properties”), acquired from White Oak the rights to approximately 204.9 million tons of proven and probable high-sulfur coal reserves, of which 105.2 million tons have been developed for mining by White Oak, and certain surface properties and rights in Hamilton County, Illinois (the “Reserve Acquisition”), which is adjacent to White County, Illinois, where the White County Coal, LLC’s Pattiki mine is located.  The asset purchase price of $33.8 million cash paid at closing was allocated to owned and leased coal rights.  Between the Transaction Date and December 31, 2012, WOR Properties provided $51.6 million to White Oak for development of the acquired coal reserves, fulfilling its initial commitment for further development funding.  During the year ended December 31, 2013, WOR Properties acquired from White Oak, for $25.3 million cash paid at various closings, an additional 90.1 million tons of reserves.  During the year ended December 31, 2014, WOR Properties acquired from White Oak, for $4.1 million cash paid at various closings, an additional 14.6 million tons of reserves.  Of the additional tons acquired in 2014 and 2013, 53.4 million tons have been developed for mining by White Oak.  No reserve purchases from White Oak were made during the three months ended March 31, 2015.  At March 31, 2015, WOR Properties had provided $114.8 million to acquire a total of 309.6 million tons of coal reserves and fund the development of the acquired reserves.  WOR Properties has a remaining commitment of $25.2 million for additional coal reserve acquisitions.
	In conjunction with the Reserve Acquisition and the additional reserve acquisitions discussed above, WOR Properties entered into leases with White Oak, which provide White Oak the rights to develop and mine the acquired reserves.  The leases require, in consideration of the lease-back of the coal reserves and the funding of development of those coal reserves, White Oak to pay WOR Properties earned royalties and, during the period beginning January 1, 2015 and ending December 31, 2034, fully recoupable minimum royalty totaling $2.1 million per month.  The lease terms are through December 31, 2034, subject to certain renewal options for White Oak.  During the three months ended March 31, 2015, the ARLP Partnership received $4.1 million in minimum royalty payments from White Oak, against which earned royalties are credited.  Unearned minimum royalty payments from White Oak are reflected in the “Other current liabilities” and “Other liabilities” line items in our condensed consolidated balance sheets.  During the three months ended March 31, 2015, $4.4 million of earned royalties from White Oak was recorded in the “Other sales and operating revenues” line item in our condensed consolidated statements of income.
	Equity Investment – Series A Units
	Concurrent with the Reserve Acquisition, the ARLP Partnership’s subsidiary, Alliance WOR Processing, LLC (“WOR Processing”), made an initial equity investment of $35.7 million in White Oak to purchase Series A Units representing ownership in White Oak.  WOR Processing purchased $229.0 million of additional Series A Units between the Transaction Date and December 31, 2014.  During the three months ended March 31, 2015, WOR Processing purchased $10.3 million of additional Series A Units, reaching WOR Processing’s maximum equity investment commitment of $275.0 million in Series A Units at March 31, 2015.  Additional equity investments in Series A Units of $10.3 million were made by another White Oak owner during the three months ended March 31, 2015, bringing the total purchases of Series A Units not acquired by WOR Processing to $50.0 million.
	WOR Processing’s ownership and member’s voting interest in White Oak at March 31, 2015 were 40.0% based upon currently outstanding voting units.  The remainder of the equity ownership in White Oak, represented by Series A and B Units, is held by other investors and members of White Oak management.
	The ARLP Partnership continually reviews all rights provided to WOR Processing as well as the ARLP Partnership by various agreements with White Oak and continues to conclude that all such rights are protective or participating in nature and do not provide WOR Processing or the ARLP Partnership the ability to unilaterally direct any of the primary activities of White Oak that most significantly impact its economic performance.  As such, WOR Processing’s interest in White Oak is recognized as an equity investment in affiliate in our condensed consolidated balance sheets.  As of March 31, 2015, WOR Processing had invested $275.0 million in Series A Units of White Oak equity, which represents the current maximum exposure to loss as a result of the equity investment in White Oak exclusive of capitalized interest.  White Oak has made no equity distributions to the ARLP Partnership.
	WOR Processing’s equity in income or losses of affiliates are recorded under the hypothetical liquidation at book value (“HLBV”) method of accounting due to the preferences to which WOR Processing is entitled with respect to distributions.  The ARLP Partnership was allocated $9.4 million of losses for the three months ended March 31, 2015 due primarily to losses incurred by White Oak.  Allocated losses from White Oak for the three months ended March 31, 2015 were reduced by, and are reflected net of, $2.6 million, due to the impact of purchases of Series A Units during the period by another White Oak owner.  Series A Unit purchases impact the future preferred distributions allocable to each owner and the ongoing allocation of income and losses for GAAP purposes under the HLBV method.
	Services Agreement
	Simultaneous with the closing of the Reserve Acquisition, WOR Processing entered into a Coal Handling and Preparation Agreement with White Oak pursuant to which WOR Processing committed to construct and operate a coal preparation plant and related facilities and a rail loop and loadout facility to service the White Oak longwall Mine No. 1.  WOR Processing earned fees of $13.9 million and $3.7 million for the three months ended March 31, 2015 and 2014, respectively, from White Oak for surface facility services.  Surface facility fees earned from White Oak are included in the other sales and operating revenues line item within our condensed consolidated statements of income.
	In addition, the Intermediate Partnership loaned $10.5 million to White Oak for the construction of various assets on the surface property, including a bathhouse, office and warehouse (“Construction Loan”).  The Construction Loan has a term of 20 years.  White Oak began making repayments in January 2015 and made $0.5 million in principal and interest payments during the three months ended March 31, 2015.
	AllDale Minerals
	On the Cavalier Formation Date, Cavalier Minerals (Note 7) contributed $7.4 million in return for a limited partner interest in AllDale Minerals, an entity created to purchase oil and gas mineral interests in various geographic locations within producing basins in the continental U.S.  Between the Cavalier Formation Date and December 31, 2014, Cavalier Minerals’ contributed $4.2 million to AllDale Minerals.  During the three months ended March 31, 2015, Cavalier Minerals contributed $8.6 million, bringing the total investment in AllDale Minerals to $20.2 million at March 31, 2015.  Cavalier Minerals has a remaining commitment to AllDale Minerals of $28.8 million at March 31, 2015, which it expects to fund over the next two to four years.    The ARLP Partnership continually reviews all rights provided to Cavalier Minerals and the ARLP Partnership by various agreements and continues to conclude all such rights do not provide Cavalier Minerals or the ARLP Partnership the ability to unilaterally direct any of the activities of AllDale Minerals that most significantly impact its economic performance.  As such, Cavalier Minerals’ ownership interest in the income or loss of AllDale Minerals is accounted for as equity income or loss in our condensed consolidated statements of income.  Equity income or loss is recorded based on AllDale Minerals’ distribution structure.  Cavalier Minerals’ limited partner interest in AllDale Minerals was 71.7% at March 31, 2015.  The remainder of the equity ownership is held by other limited partners and AllDale Minerals Management.  For the three months ended March 31, 2015, the ARLP Partnership has been allocated losses of $0.3 million from AllDale Minerals.

WKY_COALPLAY

WKY COALPLAY	3 Months Ended
	Mar. 31, 2015
WKY COALPLAY
WKY COALPLAY	9. WKY COALPLAY
	On November 17, 2014, SGP Land, LLC (“SGP Land”), a wholly-owned subsidiary of SGP, and two limited liability companies owned by irrevocable trusts established by the ARLP Partnership’s President and Chief Executive Officer (“Craft Companies”) entered into a limited liability company agreement to form WKY CoalPlay.  WKY CoalPlay was formed, in part, to purchase and lease coal reserves.  WKY CoalPlay is managed by an entity controlled by an officer of ARH who is also a director of ARH II, the indirect parent of SGP, an employee of SGP Land and a trustee of the irrevocable trusts owning the Craft Companies.
	In February 2015, WKY CoalPlay acquired approximately 39.1 million tons of proven and probable high-sulfur owned coal reserves located in Henderson and Union Counties, Kentucky from Central States for $25.0 million and in turn leased those reserves to the ARLP Partnership.  The lease has an initial term of 20 years and provides for earned royalty payments to WKY CoalPlay of 4.0% of the coal sales price and annual minimum royalty payments of $2.1 million.  All annual minimum royalty payments are recoupable against earned royalty payments.  An option was also granted to the ARLP Partnership to acquire the leased reserves at any time during a three-year period beginning in February 2018 for a purchase price that would provide WKY CoalPlay a 7.0% internal rate of return on its investment in these reserves taking into account payments previously made under the lease.  The ARLP Partnership paid WKY CoalPlay $2.1 million in February 2015 for the initial annual minimum royalty payment.
	Based on the guidance in FASB ASC 810, the ARLP Partnership concluded that WKY CoalPlay is a VIE because exercise of the option noted above (as well as two other options granted to the ARLP Partnership by WKY CoalPlay in December 2014) is not within the control of the equity holders and, if it occurs, could potentially limit the expected residual return to the owners of WKY CoalPlay.  The ARLP Partnership does not have any economic or governance rights related to WKY CoalPlay and the options that provide the ARLP Partnership with a variable interest in WKY CoalPlay’s reserve assets do not give it any rights that constitute power to direct the primary activities that most significantly impact WKY CoalPlay’s economic performance.  SGP Land has the sole ability to replace the manager of WKY CoalPlay at its discretion and therefore has power to direct the activities of WKY CoalPlay.  Consequently, the ARLP Partnership concluded that SGP Land is the primary beneficiary of WKY CoalPlay.

WORKERS_COMPENSATION_AND_PNEUM

WORKERS' COMPENSATION AND PNEUMOCONIOSIS	3 Months Ended
	Mar. 31, 2015
ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS
ACCURED WORKERS' COMPENSATION AND PNEUMOCONIOSIS	10. WORKERS’ COMPENSATION AND PNEUMOCONIOSIS
	The changes in the workers’ compensation liability (including current and long-term liability balances) for each of the periods presented were as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Beginning balance		$	57,557	$	62,909
	Accruals increase		2,667		2,183
	Payments		-2,514		-2,749
	Interest accretion		488		646
	Ending balance		$	58,198	$	62,989
	Certain of the ARLP Partnership’s mine operating entities are liable under state statutes and the Federal Coal Mine Health and Safety Act of 1969, as amended, to pay pneumoconiosis, or black lung, benefits to eligible employees and former employees and their dependents.  Components of the net periodic benefit cost for each of the periods presented are as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Service cost		$	732	$	857
	Interest cost		524		566
	Amortization of net actuarial gain (1)		-113		-263
	Net periodic benefit cost		$	1,143	$	1,160
		-1		Amortization of net actuarial gain is included in the operating expenses line item within our condensed consolidated statements of income.

COMPENSATION_PLANS

COMPENSATION PLANS	3 Months Ended
	Mar. 31, 2015
COMPENSATION PLANS
COMPENSATION PLANS	11. COMPENSATION PLANS
	ARLP Partnership
	The ARLP Partnership has established the ARLP LTIP for certain employees and officers of MGP and its affiliates who perform services for the ARLP Partnership.  The ARLP LTIP awards are grants of non-vested “phantom” or notional units, which upon satisfaction of vesting requirements, entitle the ARLP LTIP participant to receive ARLP common units.  Annual grant levels and vesting provisions for designated participants are recommended by the President and Chief Executive Officer of the MGP, subject to review and approval of the compensation committee of the MGP board of directors (the “MGP Compensation Committee”).  On January 26, 2015, the MGP Compensation Committee determined that the vesting requirements for the 2012 grants of 202,778 restricted units (which is net of 11,450 forfeitures) had been satisfied as of January 1, 2015.  As a result of this vesting, on February 11, 2015, the ARLP Partnership issued 128,150 unrestricted common units to the ARLP LTIP participants. The remaining units were settled in cash to satisfy the tax withholding obligations for the ARLP LTIP participants.  On January 26, 2015, the MGP Compensation Committee authorized additional grants of up to 314,019 restricted units, of which 302,555 were granted during the three months ended March 31, 2015 and will vest on January 1, 2018, subject to satisfaction of certain financial tests.  The fair value of these 2015 grants is equal to the intrinsic value at the date of grant, which was $37.19 per unit.  ARLP LTIP expense was $2.6 million and $2.1 million for the three months ended March 31, 2015 and 2014, respectively.  After consideration of the January 1, 2015 vesting and subsequent issuance of 128,150 common units, approximately 4.0 million units remain available under the ARLP LTIP for issuance in the future, assuming all grants issued in 2013, 2014 and 2015 currently outstanding are settled with ARLP common units, without reduction for tax withholding, and no future forfeitures occur.
	As of March 31, 2015, there was $20.7 million in total unrecognized compensation expense related to the non-vested ARLP LTIP grants that are expected to vest.  That expense is expected to be recognized over a weighted-average period of 1.8 years.  As of March 31, 2015, the intrinsic value of the non-vested ARLP LTIP grants was $31.5 million.  As of March 31, 2015, the total obligation associated with the ARLP LTIP was $12.6 million and is included in the noncontrolling interests line item in our condensed consolidated balance sheets.
	As provided under the distribution equivalent rights provisions of the ARLP LTIP, all non-vested grants include contingent rights to receive quarterly cash distributions in an amount equal to the cash distributions ARLP makes to its unitholders during the vesting period.
	AHGP Partnership
	We have also adopted a Long-Term Incentive Plan (the “AHGP LTIP”) for employees, directors and consultants of our general partner and its affiliates, including the ARLP Partnership.  Grants under the AHGP LTIP are to be made in AHGP restricted units, which are “phantom” units that entitle the grantee to receive either a common unit or equivalent amount of cash upon the vesting of the phantom units.  The aggregate number of common units reserved for issuance under the AHGP LTIP is 5,215,000.  There have been no grants under the AHGP LTIP as of March 31, 2015.
	SERP and Directors Deferred Compensation Plans
	The ARLP Partnership has the SERP to provide deferred compensation benefits for certain officers and key employees.  All allocations made to participants under the SERP are made in the form of “phantom” ARLP units.  The SERP is administered by the MGP Compensation Committee.
	Our directors participate in the AGP Amended and Restated Deferred Compensation Plan for Directors (“AGP Deferred Compensation Plan”), and the directors of MGP participate in the MGP Deferred Compensation Plan (collectively, the “Deferred Compensation Plans”).  Pursuant to the Deferred Compensation Plans, for amounts deferred either automatically or at the election of the director, a notional account is established and credited with notional common units of ARLP or AHGP, as appropriate, which are described in the Deferred Compensation Plans as “phantom” units.
	For both the SERP and Deferred Compensation Plans, when quarterly cash distributions are made with respect to ARLP or AHGP common units, an amount equal to such quarterly distribution is credited to each participant’s notional account as additional phantom units.  All grants of phantom units under the SERP and Deferred Compensation Plans vest immediately.
	For the three months ended March 31, 2015 and 2014, SERP and MGP Deferred Compensation Plan participant notional account balances were credited with a total of 6,376 and 5,688 phantom units, respectively, and the fair value of these phantom units was $37.45 per unit and $40.67 per unit, respectively, on a weighted-average basis.  For the three months ended March 31, 2015 and 2014, AGP Deferred Compensation Plan participant notional account balances were credited with a total of 983 and 1,340 phantom units, respectively, and the fair value of these phantom units was $58.24 per unit and $58.84 per unit, respectively, on a weighted-average basis.  Total SERP and Deferred Compensation Plans expense was approximately $0.4 million for each of the three months ended March 31, 2015 and 2014.
	As of March 31, 2015, there were 392,549 total phantom units outstanding under the SERP and Deferred Compensation Plans and the total intrinsic value of the SERP and Deferred Compensation Plans phantom units was $13.4 million.  As of March 31, 2015, the total obligation associated with the SERP and MGP Deferred Compensation Plan was $12.8 million, which was included in the noncontrolling interests line item in our condensed consolidated balance sheets.  The total obligation associated with the AGP Deferred Compensation Plan was $0.9 million, which was included in the partners’ capital-limited partners line item in our condensed consolidated balance sheets.  On February 23, 2015, we provided 3,167 AHGP common units to an AGP director under the AGP Deferred Compensation Plan.

COMPONENTS_OF_PENSION_PLAN_NET

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	3 Months Ended
	Mar. 31, 2015
COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS
COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS	12. COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS
	Eligible employees at certain of the ARLP Partnership’s mining operations participate in a defined benefit plan (the “Pension Plan”) sponsored by the ARLP Partnership.  The benefit formula for the Pension Plan is a fixed dollar unit based on years of service.
	Components of the net periodic benefit cost for each of the periods presented are as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Service cost		$	618	$	543
	Interest cost		1,074		1,019
	Expected return on plan assets		-1,401		-1,401
	Amortization of net actuarial loss (1)		842		225
	Net periodic benefit cost		$	1,133	$	386
		-1		Amortization of net actuarial loss is included in the operating expenses line item within our condensed consolidated statements of income.
	We previously disclosed in our financial statements for the year ended December 31, 2014 that the ARLP Partnership expected to contribute $3.1 million to the Pension Plan in 2015.  During the three months ended March 31, 2015, the ARLP Partnership made a contribution payment of $0.6 million to the Pension Plan for the 2014 plan year.  On April 15, 2015, the ARLP Partnership made a contribution payment of $0.7 million for the 2015 plan year.

SEGMENT_INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2015
SEGMENT INFORMATION
SEGMENT INFORMATION	13. SEGMENT INFORMATION
	The ARLP Partnership operates in the eastern U.S. as a producer and marketer of coal to major utilities and industrial users.  We aggregate multiple operating segments into four reportable segments: the Illinois Basin, Appalachia, White Oak and Other and Corporate.  The first two reportable segments correspond to major coal producing regions in the eastern U.S.  Similar economic characteristics for the operating segments within each of these two reportable segments generally include coal quality, geology, coal marketing opportunities, mining and transportation methods and regulatory issues.  The White Oak reportable segment includes the ARLP Partnership’s activities associated with the White Oak Mine No. 1, which commenced initial longwall operation in late October 2014.
	The Illinois Basin reportable segment is comprised of multiple operating segments, including Webster County Coal, LLC’s Dotiki mining complex, Gibson County Coal, LLC’s mining complex, which includes the Gibson North mine and Gibson South mine, Hopkins County Coal, LLC’s Elk Creek mine and the Fies property, White County Coal, LLC’s Pattiki mining complex, Warrior Coal, LLC’s mining complex, Sebree Mining, LLC’s mining complex, which includes the Onton mine, and River View Coal, LLC’s mining complex.  In April 2014, production began at the Gibson South mine.  The Elk Creek mine is currently expected to cease production in early 2016.
	The Appalachia reportable segment is comprised of multiple operating segments, including the Mettiki mining complex, the Tunnel Ridge, LLC mining complex, the MC Mining, LLC mining complex and the Penn Ridge Coal, LLC (“Penn Ridge”) property.  The Mettiki mining complex includes Mettiki Coal (WV), LLC’s Mountain View mine and Mettiki Coal, LLC’s preparation plant.  The ARLP Partnership is in the process of permitting the Penn Ridge property for future mine development.
	The White Oak reportable segment is comprised of two operating segments, WOR Processing and WOR Properties.  WOR Processing includes both the surface operations at White Oak and the equity investment in White Oak.  WOR Properties owns coal reserves acquired from White Oak under lease-back arrangements (Note 8).
	The Other and Corporate segment includes the ARLP Partnership and AHGP’s marketing and administrative expenses, Alliance Service, Inc. (“ASI”) and its subsidiary, Matrix Design Group, LLC (“Matrix Design”), Alliance Design Group, LLC (“Alliance Design”) (collectively, Matrix Design and Alliance Design are referred to as the “Matrix Group”), ASI’s ownership of aircraft, the Mt. Vernon Transfer Terminal, LLC (“Mt. Vernon”) dock activities, coal brokerage activity, MAC (Note 4), certain activities of Alliance Resource Properties, the Pontiki Coal, LLC mining complex, which sold most of its assets in May 2014, Wildcat Insurance, LLC (“Wildcat Insurance”), Alliance Minerals, and its affiliate, Cavalier Minerals (Note 7), which holds an equity investment in AllDale Minerals (Note 8), and AROP Funding (Note 6).
	Reportable segment results as of and for the three months ended March 31, 2015 and 2014 are presented below.
			Illinois			Appalachia		White Oak		Other and		Elimination		Consolidated
			Basin							Corporate		-1
			(in thousands)
	Reportable segment results as of and for the three months ended March 31, 2015 were as follows:
	Total revenues (2)		$	373,354		$	156,248	$	18,368	$	55,008	$	-42,678	$	560,300
	Segment Adjusted EBITDA Expense (3)		226,212			97,815		3,652		46,483		-39,596		334,566
	Segment Adjusted EBITDA (4)(5)		142,719			55,833		5,319		8,111		-3,082		208,900
	Total assets (6)		1,207,467			593,524		406,479		280,336		-153,101		2,334,705
	Capital expenditures (7)		33,742			15,738		15		835		-		50,330
	Reportable segment results as of and for the three months ended March 31, 2014 were as follows:
	Total revenues (2)		$	396,502		$	137,184	$	3,698	$	7,638	$	-3,088	$	541,934
	Segment Adjusted EBITDA Expense (3)		229,591			85,573		1,391		8,471		-3,088		321,938
	Segment Adjusted EBITDA (4)(5)		163,649			48,870		-3,997		-772		-		207,750
	Total assets (6)		1,119,868			620,775		343,040		58,013		-1,129		2,140,567
	Capital expenditures (7)		55,709			10,128		1,959		3,068		-		70,864
		-1		The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group to the ARLP Partnership’s mining operations, coal sales and purchases between operations within different segments, sales of receivables to AROP Funding and insurance premiums paid to Wildcat Insurance.
		-2		Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, Wildcat Insurance revenues and brokerage coal sales.
		-3		Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income.  Transportation expenses are excluded as these expenses are passed through to the ARLP Partnership’s customers and consequently it does not realize any gain or loss on transportation revenues.  We review Segment Adjusted EBITDA Expense per ton for cost trends.
	The following is a reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization) (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Segment Adjusted EBITDA Expense		$	334,566		$	321,938
	Outside coal purchases		-322			-2
	Other income		118			306
	Operating expenses (excluding depreciation, depletion and amortization)		$	334,362		$	322,242
		-4		Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses.  Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnership’s revenues and operating expenses, which are primarily controlled by our segments.  Consolidated Segment Adjusted EBITDA is reconciled to net income as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Consolidated Segment Adjusted EBITDA		$		$
			208,900		207,750
	General and administrative		-17,263		-17,899
	Depreciation, depletion and amortization		-78,268		-66,841
	Interest expense, net		-7,437		-7,674
	Income tax benefit		2		-
	Net income		$		$
			105,934		115,336
		-5		Includes equity in income (loss) of affiliates for the three months ended March 31, 2015 and 2014 of $(9.4) and $(6.3) million, respectively, included in the White Oak segment and $(0.3) million and $0.1 million, respectively, included in the Other and Corporate segment.
		-6		Total assets at March 31, 2015 and 2014 include investments in affiliate of $212.5 million and $152.4 million, respectively, for the White Oak segment and $19.5 million and $1.7 million, respectively, for the Other and Corporate segment.
		-7		Capital expenditures shown above include funding to White Oak of $1.4 million for the three months ended March 31, 2014 and no funding for the three months ended March 31, 2015, for the acquisition and development of coal reserves (Note 8), which is described as “Payments to affiliate for acquisition and development of coal reserves” in our condensed consolidated statements of cash flow.  Capital expenditures shown above exclude the Patriot acquisition on February 3, 2015 and MAC acquisition on January 1, 2015 (Note 4).

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	14. SUBSEQUENT EVENTS
	On April 28, 2015, we declared a quarterly distribution for the quarter ended March 31, 2015, of $0.9375 per unit on all common units outstanding, totaling approximately $56.1 million, payable on May 20, 2015 to all unitholders of record as of May 13, 2015.
	On April 28, 2015, the ARLP Partnership declared a quarterly distribution for the quarter ended March 31, 2015, of $0.6625 per unit, on all common units outstanding, totaling approximately $85.6 million (which includes MGP’s incentive distributions), payable on May 15, 2015 to all unitholders of record as of May 8, 2015.
	On April 20, 2015, the ARLP Partnership entered into various agreements with White Oak to purchase processed coal from the White Oak Mine No. 1 to be delivered between January 1, 2016 and June 30, 2017 and assist in certain export marketing and transportation needs during the period June 1, 2015 through June 30, 2017.  The ARLP Partnership agreed to be White Oak’s exclusive representative for marketing White Oak coal in the export markets and to procure certain transportation related services for export shipments.  In April 2015, the ARLP Partnership prepaid for the processed coal and beginning in June 2015 will receive monthly minimums for transportation services.  We do not consider the prepayment for processed coal or the right to future transportation service minimums to be significant to our condensed consolidated balance sheets.

ORGANIZATION_AND_PRESENTATION_

ORGANIZATION AND PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2015
ORGANIZATION AND PRESENTATION
Basis of Presentation
	Basis of Presentation
	The accompanying condensed consolidated financial statements include the accounts and operations of the AHGP Partnership and present our financial position as of March 31, 2015 and December 31, 2014 and the results of our operations, comprehensive income and cash flows for the three months ended March 31, 2015 and 2014.  All of our intercompany transactions and accounts have been eliminated.  Net income attributable to Alliance Holdings GP, L.P. from within our accompanying condensed consolidated financial statements will be described as “Net Income of AHGP.”
	Since we own MGP, our condensed consolidated financial statements reflect the consolidated results of the ARLP Partnership.  The earnings of the ARLP Partnership allocated to its limited partners’ interests not owned by us and allocated to SGP’s general partner interest in ARLP are reflected as net income attributable to noncontrolling interest on our condensed consolidated statement of income and as noncontrolling interest on our condensed consolidated balance sheets.  Our consolidated financial statements do not differ materially from those of the ARLP Partnership.  The differences between our financial statements and those of the ARLP Partnership are primarily attributable to (a) amounts reported as noncontrolling interests and (b) additional general and administrative costs and taxes attributable to us.  The additional general and administrative costs principally consist of costs incurred by us as a result of being a publicly traded partnership, amounts billed by, and reimbursed to, Alliance Coal under an administrative services agreement and amounts billed by, and reimbursed to, AGP under our partnership agreement.
	These condensed consolidated financial statements and notes are unaudited. However, in the opinion of management, these financial statements reflect all adjustments (which include only normal recurring adjustments) necessary for a fair presentation of the results for the periods presented.  Results for interim periods are not necessarily indicative of results for a full year.
	These condensed consolidated financial statements and notes are prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2014.
	On June 16, 2014, the ARLP Partnership completed a two-for-one split of its common units, whereby holders of record as of May 30, 2014 received a one unit distribution on each unit outstanding on that date.  The unit split resulted in the issuance of approximately 37.0 million ARLP common units.  Accordingly, AHGP received an additional 15,544,169 ARLP common units, which brought its total ownership to 31,088,338 ARLP common units.  All references to the number of ARLP units and distribution amounts included in this report have been adjusted to give effect for this unit split for all periods presented.  Provisions of ARLP’s partnership agreement affecting ARLP’s incentive distribution rights that we own have been amended to reflect the unit split.
Use of Estimates
	Use of Estimates
	The preparation of AHGP Partnership’s condensed consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) of the U.S. requires management to make estimates and assumptions that affect the reported amounts and disclosures in our condensed consolidated financial statements.  Actual results could differ from those estimates.

ACQUISITIONS_Tables

ACQUISITIONS (Tables) (Patriot Coal Corporation)	3 Months Ended
	Mar. 31, 2015
Patriot Coal Corporation
Acquisitions
Summary of consideration paid and fair value allocation of assets acquired and liabilities assumed
	The following table summarizes the consideration paid to Patriot on the Initial Closing Date and the Acquisition Date and the preliminary fair value allocation of assets acquired and liabilities assumed as valued at the Acquisition Date, incorporating fair value adjustments made subsequent to the Acquisition Date (in thousands):
	Estimated consideration transferred	$	47,514
	Recognized amounts of net tangible and intangible assets acquired and liabilities assumed:
	Inventories	3,255
	Property, plant and equipment, including mineral rights and leased equipment	26,995
	Customer contracts, net	19,193
	Other assets	326
	Asset retirement obligation	(2,255		)
	Net tangible and intangible assets acquired	$	47,514

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2015
LONG-TERM DEBT
Schedule of Long-Term Debt
	Long-term debt consists of the following (in thousands):
		March 31,		December 31,
		2015		2014
	ARLP Revolving Credit facility	$	170,000	$	140,000
	ARLP Series A senior notes	205,000		205,000
	ARLP Series B senior notes	145,000		145,000
	ARLP Term loan	225,000		231,250
	ARLP Securitization facility	100,000		100,000
		845,000		821,250
	Less current maturities	-230,000		-230,000
	Total long-term debt	$	615,000	$	591,250

NONCONTROLLING_INTERESTS_Table

NONCONTROLLING INTERESTS (Tables)	3 Months Ended
	Mar. 31, 2015
NONCONTROLLING INTERESTS
Components of Noncontrolling Interests Recorded in Partners' Capital
	The following table summarizes the components of noncontrolling interests recorded in Partners’ Capital for the periods indicated (in thousands):
			March 31,		December 31,
			2015		2014
	Noncontrolling interests reflected in Partners’ Capital:
	Affiliate (SGP)		$	-303,789	$	-303,788
	Non-Affiliates (ARLP’s non-affiliate limited partners)		789,056		777,210
	Affiliate (Cavalier Minerals)		785		465
	Accumulated other comprehensive loss attributable to noncontrolling interests		-19,976		-20,391
	Total noncontrolling interests		$	466,076	$	453,496
Summary of Net Income Attributable to Noncontrolling Interests
	The following table summarizes net income attributable to each component of the noncontrolling interests for the periods indicated (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Net income attributable to noncontrolling interest:
	Affiliate (SGP)		$	14	$	17
	Non-Affiliates (ARLP’s non-affiliate limited partners)		40,403		47,872
	Affiliates (Cavalier Minerals)		-13		-
			$	40,404	$	47,889
Summary of Cash Distribution Paid by ARLP to Noncontrolling Interests
	The following table summarizes cash distributions paid by ARLP to each component of the noncontrolling interests for the periods indicated (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Distributions paid to noncontrolling interests:
	Affiliate (SGP) (1)		$	15	$	14
	Non-Affiliates (ARLP’s non-affiliate limited partners) (1)		28,673		26,272
			$	28,688	$	26,286
		-1		Distributions paid to noncontrolling interests, in the table above, represent ARLP’s quarterly distributions in accordance with the ARLP partnership agreement.
Summary of Changes in Partners' Capital
	The following tables present the change in Partners’ Capital for the three months ended March 31, 2015 and 2014 (in thousands):
			Alliance Holdings GP, L.P.
			Limited Partners’		Accumulated Other		Noncontrolling		Total Partners’
			Capital		Comprehensive		Interest		Capital
					Income (Loss)
	Balance at January 1, 2015		$	580,234	$	-15,456	$	453,496	$	1,018,274
	Net income		65,530		-		40,404		105,934
	Other comprehensive income		-		314		415		729
	Settlement of directors deferred compensation		-177		-		-		-177
	Vesting of ARLP Long-Term Incentive Plan		-		-		-2,719		-2,719
	Common unit-based compensation		57		-		2,835		2,892
	Distributions on ARLP common unit-based compensation		-		-		-740		-740
	Contributions to consolidated company from affiliate noncontrolling interest		-		-		333		333
	Distributions to AHGP Partners		-54,775		-		-		-54,775
	Distributions paid by consolidated partnership to noncontrolling interest		-		-		-27,948		-27,948
	Balance at March 31, 2015		$	590,869	$	-15,142	$	466,076	$	1,041,803
			Alliance Holdings GP, L.P.
			Limited Partners’		Accumulated Other		Noncontrolling		Total Partners’
			Capital		Comprehensive		Interest		Capital
					Income (Loss)
	Balance at January 1, 2014		$	500,070	$	-4,198	$	359,721	$	855,593
	Net income		67,447		-		47,889		115,336
	Other comprehensive loss		-		-9		-29		-38
	Settlement of directors deferred compensation		-218		-		-		-218
	Vesting of ARLP Long-Term Incentive Plan		-		-		-2,991		-2,991
	Common unit-based compensation		79		-		2,443		2,522
	Distributions on ARLP common unit-based compensation		-		-		-624		-624
	Distributions to AHGP Partners		-49,537		-		-		-49,537
	Distributions paid by consolidated partnership to noncontrolling interest		-		-		-25,662		-25,662
	Balance at March 31, 2014		$	517,841	$	-4,207	$	380,747	$	894,381

WORKERS_COMPENSATION_AND_PNEUM1

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Tables)	3 Months Ended
	Mar. 31, 2015
Accrued Workers Compensation And Pneumoconiosis Benefits
Reconciliation of changes in workers' compensation liability
	The changes in the workers’ compensation liability (including current and long-term liability balances) for each of the periods presented were as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Beginning balance		$	57,557	$	62,909
	Accruals increase		2,667		2,183
	Payments		-2,514		-2,749
	Interest accretion		488		646
	Ending balance		$	58,198	$	62,989
Pneumoconiosis benefits
Accrued Workers Compensation And Pneumoconiosis Benefits
Components of Net Periodic Benefit Cost
	Components of the net periodic benefit cost for each of the periods presented are as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Service cost		$	732	$	857
	Interest cost		524		566
	Amortization of net actuarial gain (1)		-113		-263
	Net periodic benefit cost		$	1,143	$	1,160
		-1		Amortization of net actuarial gain is included in the operating expenses line item within our condensed consolidated statements of income.

COMPONENTS_OF_PENSION_PLAN_NET1

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS (Tables) (Pension Plan)	3 Months Ended
	Mar. 31, 2015
Pension Plan
Employee Benefit Plans
Components of Net Periodic Benefit Cost
	Components of the net periodic benefit cost for each of the periods presented are as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Service cost		$	618	$	543
	Interest cost		1,074		1,019
	Expected return on plan assets		-1,401		-1,401
	Amortization of net actuarial loss (1)		842		225
	Net periodic benefit cost		$	1,133	$	386
		-1		Amortization of net actuarial loss is included in the operating expenses line item within our condensed consolidated statements of income.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2015
SEGMENT INFORMATION
Schedule of reportable segment results
			Illinois			Appalachia		White Oak		Other and		Elimination		Consolidated
			Basin							Corporate		-1
			(in thousands)
	Reportable segment results as of and for the three months ended March 31, 2015 were as follows:
	Total revenues (2)		$	373,354		$	156,248	$	18,368	$	55,008	$	-42,678	$	560,300
	Segment Adjusted EBITDA Expense (3)		226,212			97,815		3,652		46,483		-39,596		334,566
	Segment Adjusted EBITDA (4)(5)		142,719			55,833		5,319		8,111		-3,082		208,900
	Total assets (6)		1,207,467			593,524		406,479		280,336		-153,101		2,334,705
	Capital expenditures (7)		33,742			15,738		15		835		-		50,330
	Reportable segment results as of and for the three months ended March 31, 2014 were as follows:
	Total revenues (2)		$	396,502		$	137,184	$	3,698	$	7,638	$	-3,088	$	541,934
	Segment Adjusted EBITDA Expense (3)		229,591			85,573		1,391		8,471		-3,088		321,938
	Segment Adjusted EBITDA (4)(5)		163,649			48,870		-3,997		-772		-		207,750
	Total assets (6)		1,119,868			620,775		343,040		58,013		-1,129		2,140,567
	Capital expenditures (7)		55,709			10,128		1,959		3,068		-		70,864
		-1		The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group to the ARLP Partnership’s mining operations, coal sales and purchases between operations within different segments, sales of receivables to AROP Funding and insurance premiums paid to Wildcat Insurance.
		-2		Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, Wildcat Insurance revenues and brokerage coal sales.
		-3		Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to the ARLP Partnership’s customers and consequently it does not realize any gain or loss on transportation revenues.  We review Segment Adjusted EBITDA Expense per ton for cost trends.
	The following is a reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization) (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Segment Adjusted EBITDA Expense		$	334,566		$	321,938
	Outside coal purchases		-322			-2
	Other income		118			306
	Operating expenses (excluding depreciation, depletion and amortization)		$	334,362		$	322,242
		-4		Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses.  Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnership’s revenues and operating expenses, which are primarily controlled by our segments.  Consolidated Segment Adjusted EBITDA is reconciled to net income as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Consolidated Segment Adjusted EBITDA		$		$
			208,900		207,750
	General and administrative		-17,263		-17,899
	Depreciation, depletion and amortization		-78,268		-66,841
	Interest expense, net		-7,437		-7,674
	Income tax benefit		2		-
	Net income		$		$
			105,934		115,336
		-5		Includes equity in income (loss) of affiliates for the three months ended March 31, 2015 and 2014 of $(9.4) and $(6.3) million, respectively, included in the White Oak segment and $(0.3) million and $0.1 million, respectively, included in the Other and Corporate segment.
		-6		Total assets at March 31, 2015 and 2014 include investments in affiliate of $212.5 million and $152.4 million, respectively, for the White Oak segment and $19.5 million and $1.7 million, respectively, for the Other and Corporate segment.
		-7		Capital expenditures shown above include funding to White Oak of $1.4 million for the three months ended March 31, 2014 and no funding for the three months ended March 31, 2015, for the acquisition and development of coal reserves (Note 8), which is described as “Payments to affiliate for acquisition and development of coal reserves” in our condensed consolidated statements of cash flow.  Capital expenditures shown above exclude the Patriot acquisition on February 3, 2015 and MAC acquisition on January 1, 2015 (Note 4).
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization)	The following is a reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization) (in thousands):
			Three Months Ended
			March 31,
			2015			2014
	Segment Adjusted EBITDA Expense		$	334,566		$	321,938
	Outside coal purchases		-322			-2
	Other income		118			306
	Operating expenses (excluding depreciation, depletion and amortization)		$	334,362		$	322,242
Reconciliation of consolidated Segment Adjusted EBITDA to net income	Segment Adjusted EBITDA is reconciled to net income as follows (in thousands):
			Three Months Ended
			March 31,
			2015		2014
	Consolidated Segment Adjusted EBITDA		$		$
			208,900		207,750
	General and administrative		-17,263		-17,899
	Depreciation, depletion and amortization		-78,268		-66,841
	Interest expense, net		-7,437		-7,674
	Income tax benefit		2		-
	Net income		$		$
			105,934		115,336

ORGANIZATION_AND_PRESENTATION_1

ORGANIZATION AND PRESENTATION (Details)	3 Months Ended	0 Months Ended
	Mar. 31, 2015	Jun. 16, 2014
Ownership interests
Ownership percentage by limited partners	100.00%
ARLP
Ownership interests
Unit split ratio		2
Units issued due to split		37,000,000
Additional units issued to parent		15,544,169
Total units owned by parent	31,088,338	31,088,338
ARLP | SGP
Ownership interests
Ownership percentage by noncontrolling owners	0.01%
MGP
Ownership interests
Subsidiaries holding percentage	100.00%
Intermediate Partnership | SGP
Ownership interests
Ownership percentage by noncontrolling owners	0.01%

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)	3 Months Ended	0 Months Ended	1 Months Ended	2 Months Ended	3 Months Ended	0 Months Ended
	Mar. 31, 2015	Feb. 03, 2015	Feb. 28, 2015	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
		T			T	T
Acquisitions
Purchase price paid in cash	$28,078,000
WKY CoalPlay | Acquisition of coal reserves from a subsidiary of Patriot | Coal lease
Acquisitions
Coal reserves leased from related party (in tons)		39,100,000
Payments for royalties			2,100,000
WKY CoalPlay | Acquisition of coal reserves from a subsidiary of Patriot
Acquisitions
Coal reserves, rights purchased (in tons)		39,100,000	39,100,000
Purchase price (in dollars)		25,000,000	25,000,000
Patriot Coal Corporation
Acquisitions
Purchase price paid in cash		20,500,000		2,100,000
Coal reserves (in tons)		84,100,000
Non-reserve coal deposits (in tons)		43,200,000
Pro forma coal sales under acquired supply agreements (in tons)					800,000
Pro forma average price for coal sales under acquired supply agreements (in dollars per ton)					46.67
Estimated consideration transferred		47,514,000
Recognized amounts of net tangible and intangible assets acquired and liabilities assumed:
Inventories		3,255,000
Property, plant and equipment, including mineral rights and leased facilities		26,995,000
Customer contracts, net		19,193,000
Other assets		326,000
Asset retirement obligation		-2,255,000
Net tangible and intangible assets acquired		47,514,000
Agreement for additional payment included in estimated consideration transferred		5,700,000
Patriot Coal Corporation | Adjustments
Acquisitions
Estimated consideration transferred		7,800,000
Patriot Coal Corporation | Customer contracts
Acquisitions
Initial purchase price for coal supply agreements						21,000,000
Amount paid into escrow						9,300,000
Escrow deposit released			7,500,000
Escrow deposit returned			1,800,000
Coal to be delivered under acquired supply agreements (in tons)						5,100,000
Estimated consideration transferred						$19,200,000

ACQUISITIONS_Details_2

ACQUISITIONS (Details 2) (USD $)	3 Months Ended	1 Months Ended	0 Months Ended
	Mar. 31, 2015	Mar. 31, 2006	Jan. 01, 2015	Dec. 31, 2014
Acquisitions
Cash paid at closing	$28,078,000
White County Coal | MAC
Acquisitions
Purchase of equity investment		1,000,000
MAC
Acquisitions
Equity interest (as a percent)				50.00%
Balance of equity investment				1,600,000
Remaining equity interest acquired (as a percent)			50.00%
Cash paid at closing			5,500,000
Goodwill			$4,200,000

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
FAIR VALUE MEASUREMENTS
Fair value of long-term debt, including current maturities	$855.30	$833.40

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Long-Term Debt
Long-term debt including current and non-current	$845,000	$821,250
Less current maturities	-230,000	-230,000
Total long-term debt	615,000	591,250
ARLP Revolving credit facility
Long-Term Debt
Long-term debt including current and non-current	170,000	140,000
ARLP Series A Senior Notes
Long-Term Debt
Long-term debt including current and non-current	205,000	205,000
ARLP Series B Senior Notes
Long-Term Debt
Long-term debt including current and non-current	145,000	145,000
ARLP Term Loan
Long-Term Debt
Long-term debt including current and non-current	225,000	231,250
ARLP Securitization facility
Long-Term Debt
Long-term debt including current and non-current	$100,000	$100,000

LONGTERM_DEBT_Details_2

LONG-TERM DEBT (Details 2) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
ARLP Debt Arrangements
Long-Term Debt
ARLP debt arrangements requirements, period over which the ratios are required to be maintained	1 year
Actual debt to cash flow ratio for trailing twelve months	1.04
Actual cash flow to interest expense ratio for trailing twelve months	24.5
ARLP Debt Arrangements | Maximum
Long-Term Debt
ARLP debt arrangements requirements, debt to cash flow ratio	3
ARLP Debt Arrangements | Minimum
Long-Term Debt
ARLP debt arrangements requirements, cash flow to interest expense ratio	3
ARLP Revolving credit facility
Long-Term Debt
Revolving credit facility	700
Letters of credit outstanding	5.4
Line of credit facility, available for borrowing	524.6
Annual commitment fee percentage, undrawn portion	0.20%
Frequency of commitment fee on undrawn portion	annual
ARLP Securitization facility
Long-Term Debt
Revolving credit facility	100
Initial term	364 days
Extended term	364 days
Line of credit facility outstanding amount	100

NONCONTROLLING_INTERESTS_Detai

NONCONTROLLING INTERESTS (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Jun. 16, 2014	Dec. 31, 1999
In Thousands, except Share data, unless otherwise specified
Noncontrolling Interest
Noncontrolling interests	$466,076	$453,496
ARLP
Noncontrolling Interest
Units owned by parent	31,088,338		31,088,338
Accumulated Other Comprehensive Loss Attributable To Noncontrolling Interests
Noncontrolling Interest
Noncontrolling interests	-19,976	-20,391
SGP
Noncontrolling Interest
Noncontrolling interests	-303,789	-303,788		-303,900
SGP | ARLP
Noncontrolling Interest
Ownership percentage by noncontrolling owners	0.01%
SGP | Intermediate Partnership
Noncontrolling Interest
Ownership percentage by noncontrolling owners	0.01%
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)
Noncontrolling Interest
Noncontrolling interests	789,056	777,210
Affiliate (Cavalier Minerals)
Noncontrolling Interest
Noncontrolling interests	$785	$465

NONCONTROLLING_INTERESTS_Detai1

NONCONTROLLING INTERESTS (Details 2) (USD $)	2 Months Ended	3 Months Ended	5 Months Ended	0 Months Ended	2 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Mar. 31, 2015	Mar. 31, 2015	Nov. 10, 2014	Dec. 31, 2014
Affiliate (Cavalier Minerals)
Cavalier Agreement
Expected funding		$48	$48
Expected funding by noncontrolling owners		2
Amount of funding provided	11.5	8	19.5
Remaining equity investment commitment		28.5	28.5
Amount of funding from noncontrolling owners			0.8
Additional funding committed by noncontrolling owners		1.2	1.2
Incentive distribution for noncontrolling owners (as a percent)		25.00%
Ownership interest in VIE (as a percent)		96.00%
Affiliate (Cavalier Minerals) | Minimum
Cavalier Agreement
Expected period of funding		2 years
Affiliate (Cavalier Minerals) | Maximum
Cavalier Agreement
Expected period of funding		4 years
Affiliate (Cavalier Minerals) | AllDale Minerals
Cavalier Agreement
Expected funding		49	49
Amount of funding provided		8.6	20.2	7.4	4.2
Remaining equity investment commitment		$28.80	$28.80
Affiliate (Cavalier Minerals) | AllDale Minerals | Minimum
Cavalier Agreement
Expected period of funding		2 years
Affiliate (Cavalier Minerals) | AllDale Minerals | Maximum
Cavalier Agreement
Expected period of funding		4 years

NONCONTROLLING_INTERESTS_Detai2

NONCONTROLLING INTERESTS (Details 3) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Noncontrolling Interest
Net income attributable to noncontrolling interest	$40,404	$47,889
SGP
Noncontrolling Interest
Net income attributable to noncontrolling interest	14	17
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)
Noncontrolling Interest
Net income attributable to noncontrolling interest	40,403	47,872
Affiliate (Cavalier Minerals)
Noncontrolling Interest
Net income attributable to noncontrolling interest	($13)

NONCONTROLLING_INTERESTS_Detai3

NONCONTROLLING INTERESTS (Details 4) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Noncontrolling Interest
Distributions paid by consolidated partnership to noncontrolling interests	$28,688		$26,286
SGP
Noncontrolling Interest
Distributions paid by consolidated partnership to noncontrolling interests	15	[1]	14	[1]
Non-Affiliates (ARLP'S Non-Affiliate Limited Partners)
Noncontrolling Interest
Distributions paid by consolidated partnership to noncontrolling interests	$28,673	[1]	$26,272	[1]
[1]	Distributions paid to noncontrolling interests, in the table above, represent ARLPbs quarterly distributions in accordance with the ARLP partnership agreement.

NONCONTROLLING_INTERESTS_Detai4

NONCONTROLLING INTERESTS (Details 5) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Increase (Decrease) in Partners' Capital
Balance	$1,018,274	$855,593
Net income	105,934	115,336
Other comprehensive income (loss)	729	-38
Settlement of directors deferred compensation	-177	-218
Vesting of ARLP Long-Term Incentive Plan	-2,719	-2,991
Common unit-based compensation	2,892	2,522
Distributions on ARLP common unit-based compensation	-740	-624
Contributions to consolidated company from affiliate noncontrolling interest	333
Distributions to AHGP Partners	-54,775	-49,537
Distributions paid by consolidated partnership to noncontrolling interest	-27,948	-25,662
Balance	1,041,803	894,381
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Partners' Capital
Balance	-15,456	-4,198
Other comprehensive income (loss)	314	-9
Balance	-15,142	-4,207
Noncontrolling Interest
Increase (Decrease) in Partners' Capital
Balance	453,496	359,721
Net income	40,404	47,889
Other comprehensive income (loss)	415	-29
Vesting of ARLP Long-Term Incentive Plan	-2,719	-2,991
Common unit-based compensation	2,835	2,443
Distributions on ARLP common unit-based compensation	-740	-624
Contributions to consolidated company from affiliate noncontrolling interest	333
Distributions paid by consolidated partnership to noncontrolling interest	-27,948	-25,662
Balance	466,076	380,747
Limited Partners' Capital
Increase (Decrease) in Partners' Capital
Balance	580,234	500,070
Net income	65,530	67,447
Settlement of directors deferred compensation	-177	-218
Common unit-based compensation	57	79
Distributions to AHGP Partners	-54,775	-49,537
Balance	$590,869	$517,841

EQUITY_INVESTMENTS_Details

EQUITY INVESTMENTS (Details) (USD $)	3 Months Ended	0 Months Ended	3 Months Ended	39 Months Ended	42 Months Ended	12 Months Ended		15 Months Ended	42 Months Ended
	Mar. 31, 2014	Sep. 22, 2011	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2015
						T	T		T
Equity Investments
Payments to affiliate for acquisition and development of coal reserves	($1,401,000)
White Oak
Equity Investments
Amount of funding provided		69,500,000			330,800,000
Purchase of equity investment		35,700,000	10,300,000	229,000,000
Equity method investment, net			275,000,000		275,000,000				275,000,000
Voting interest (as a percent)			40.00%		40.00%				40.00%
Distributions received from investee			0
Allocated losses			9,400,000
Decrease in allocated losses from purchases of Series A Units by another owner			2,600,000
White Oak | Maximum
Equity Investments
Equity investment commitment			275,000,000
White Oak | Other interest holders
Equity Investments
Purchase of additional equity investments			10,300,000
Total purchases of equity interest to date			50,000,000		50,000,000				50,000,000
White Oak | Reserve Acquisition
Equity Investments
Expected funding			140,000,000		140,000,000				140,000,000
Coal reserves, rights purchased (in tons)		204,900,000	0			14,600,000	90,100,000		309,600,000
Payment for acquisition of coal reserves and other assets		33,800,000				4,100,000	25,300,000
Payment for development of acquired coal reserves								51,600,000
Payments to affiliate for acquisition and development of coal reserves									-114,800,000
Commitment for additional coal reserve acquisitions			25,200,000		25,200,000				25,200,000
Minimum monthly royalties receivable			2,100,000
Earned royalties			4,400,000
White Oak | Reserve Acquisition | Royalties on lease-back of coal reserves
Equity Investments
Minimum royalty payments received			4,100,000
White Oak | Reserve Acquisition, rights purchased on Transaction Date
Equity Investments
Coal reserves developed or in development for future mining (in tons)			105,200,000		105,200,000				105,200,000
White Oak | Reserve Acquisition, rights purchased after Transaction Date
Equity Investments
Coal reserves developed or in development for future mining (in tons)			53,400,000		53,400,000				53,400,000
White Oak | Services Agreement
Equity Investments
Surface facility fees earned	3,700,000		13,900,000
Amount loaned for construction				10,500,000		10,500,000
Term of construction loan			20 years
Repayment received for principal and interest			$500,000

EQUITY_INVESTMENTS_Details_2

EQUITY INVESTMENTS (Details 2) (AllDale Minerals, USD $)	0 Months Ended	2 Months Ended	3 Months Ended	5 Months Ended
In Millions, unless otherwise specified	Nov. 10, 2014	Dec. 31, 2014	Mar. 31, 2015	Mar. 31, 2015
Equity Investments
Allocated losses			$0.30
Affiliate (Cavalier Minerals)
Equity Investments
Amount of funding provided	7.4	4.2	8.6	20.2
Remaining equity investment commitment			$28.80	$28.80
Ownership interest in equity method investee (as a percent)			71.70%	71.70%
Affiliate (Cavalier Minerals) | Minimum
Equity Investments
Expected period of funding			2 years
Affiliate (Cavalier Minerals) | Maximum
Equity Investments
Expected period of funding			4 years

WKY_COALPLAY_Details

WKY COALPLAY (Details) (USD $)	0 Months Ended	1 Months Ended
In Millions, unless otherwise specified	Feb. 03, 2015	Feb. 28, 2015	Dec. 31, 2014
	T	T	item
WKY CoalPlay | Acquisition of coal reserves from a subsidiary of Patriot
Related Party Transaction
Coal reserves, rights purchased (in tons)	39,100,000	39,100,000
Purchase price (in dollars)	$25	$25
WKY CoalPlay
Related Party Transaction
Number of options to acquire leased reserves granted during period			2
WKY CoalPlay | Coal lease | Acquisition of coal reserves from a subsidiary of Patriot
Related Party Transaction
Lease agreement term		20 years
Percentage of earned royalty on coal sale price		4.00%
Annual minimum royalties		2.1
Term to acquire the leased reserves		3 years
Percentage of internal rate of return on purchase price, if leased reserves acquired		7.00%
Payments for royalties		$2.10
Coal reserves leased from related party (in tons)	39,100,000

WORKERS_COMPENSATION_AND_PNEUM2

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Reconciliation of the changes in workers' compensation liability
Beginning balance	$57,557	$62,909
Accruals increase	2,667	2,183
Payments	-2,514	-2,749
Interest accretion	488	646
Ending balance	$58,198	$62,989

WORKERS_COMPENSATION_AND_PNEUM3

WORKERS' COMPENSATION AND PNEUMOCONIOSIS (Details 2) (Pneumoconiosis benefits, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Pneumoconiosis benefits
Accrued Workers Compensation And Pneumoconiosis Benefits
Service cost	$732		$857
Interest cost	524		566
Amortization of net actuarial gain	-113	[1]	-263	[1]
Net periodic benefit cost	$1,143		$1,160
[1]	Amortization of net actuarial gain is included in the operating expenses line item within our condensed consolidated statements of income.

COMPENSATION_PLANS_Details

COMPENSATION PLANS (Details) (ARLP LTIP, USD $)	0 Months Ended	3 Months Ended		0 Months Ended	36 Months Ended
In Millions, except Share data, unless otherwise specified	Feb. 11, 2015	Mar. 31, 2015	Mar. 31, 2014	Jan. 02, 2015	Dec. 31, 2014	Jan. 26, 2015
Compensation Plans
Common units issued upon vesting	128,150
Share based compensation expense		$2.60	$2.10
Units available for grant		4,000,000
Unrecognized compensation expense		20.7
Weighted-average period for recognition of expense		1 year 9 months 18 days
Total unit based obligation recorded		12.6
Phantom Share Units (PSUs)
Compensation Plans
Additional grants authorized (in units)						314,019
Units granted		302,555
Fair value as intrinsic value at date of grant (in dollars per unit)		$37.19
Intrinsic value of outstanding grants		$31.50
Phantom Share Units (PSUs) | 2012 Grants
Compensation Plans
Units for which vesting requirements were deemed satisfied				202,778
Forfeitures (in units)					11,450

COMPENSATION_PLANS_Details_2

COMPENSATION PLANS (Details 2) (USD $)	3 Months Ended		0 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Feb. 23, 2014
AHGP LTIP
Compensation Plans
Units reserved for issuance	5,215,000
SERP and Deferred Compensation Plans
Compensation Plans
Share based compensation expense	$0.40	$0.40
SERP and Deferred Compensation Plans | Phantom Share Units (PSUs)
Compensation Plans
Units outstanding	392,549
Total intrinsic value	13.4
SERP And MGP Deferred Compensation Plan
Compensation Plans
Total unit based obligation recorded	12.8
SERP And MGP Deferred Compensation Plan | Phantom Share Units (PSUs)
Compensation Plans
Units granted	6,376	5,688
Fair value (in dollars per unit)	$37.45	$40.67
AGP Deferred Compensation Plan
Compensation Plans
Total unit based obligation recorded	$0.90
Common units issued			3,167
AGP Deferred Compensation Plan | Phantom Share Units (PSUs)
Compensation Plans
Units granted	983	1,340
Fair value (in dollars per unit)	$58.24	$58.84

COMPONENTS_OF_PENSION_PLAN_NET2

COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS (Details) (USD $)	3 Months Ended				12 Months Ended	0 Months Ended
	Mar. 31, 2015		Mar. 31, 2014		Dec. 31, 2014	Apr. 15, 2015
Pension Plan
Components of net periodic benefit cost:
Service cost	$618,000		$543,000
Interest cost	1,074,000		1,019,000
Expected return on plan assets	-1,401,000		-1,401,000
Amortization of net actuarial gain	842,000	[1]	225,000	[1]
Net periodic benefit cost	1,133,000		386,000
Expected contribution for pension plan in 2015					3,100,000
2014 plan year
Components of net periodic benefit cost:
Employer contribution	600,000
2015 plan year
Components of net periodic benefit cost:
Employer contribution						$700,000
[1]	Amortization of net actuarial gain is included in the operating expenses line item within our condensed consolidated statements of income.

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014		Dec. 31, 2014
	segment
Segment information
Number of reportable segments	4
Number of reportable segments corresponding to major coal producing regions in the eastern U.S.	2
Reportable segment results
Revenues	$560,300	[1]	$541,934	[1]
Segment Adjusted EBITDA Expense	334,566	[2]	321,938	[2]
Segment Adjusted EBITDA	208,900	[3],[4]	207,750	[3],[4]
Total assets	2,334,705	[5]	2,140,567	[5]	2,288,755
Capital expenditures	50,330	[6]	70,864	[6]
Additional information
Equity in income (loss) of affiliates, net	-9,686		-6,241
Investments in affiliate	232,049				224,611
Payments to affiliate for acquisition and development of coal reserves			1,401
White Oak
Segment information
Number of operating segments within the reportable segment	2
Operating segments | Illinois Basin
Reportable segment results
Revenues	373,354	[1]	396,502	[1]
Segment Adjusted EBITDA Expense	226,212	[2]	229,591	[2]
Segment Adjusted EBITDA	142,719	[3],[4]	163,649	[3],[4]
Total assets	1,207,467	[5]	1,119,868	[5]
Capital expenditures	33,742	[6]	55,709	[6]
Operating segments | Appalachia
Reportable segment results
Revenues	156,248	[1]	137,184	[1]
Segment Adjusted EBITDA Expense	97,815	[2]	85,573	[2]
Segment Adjusted EBITDA	55,833	[3],[4]	48,870	[3],[4]
Total assets	593,524	[5]	620,775	[5]
Capital expenditures	15,738	[6]	10,128	[6]
Operating segments | White Oak
Reportable segment results
Revenues	18,368	[1]	3,698	[1]
Segment Adjusted EBITDA Expense	3,652	[2]	1,391	[2]
Segment Adjusted EBITDA	5,319	[3],[4]	-3,997	[3],[4]
Total assets	406,479	[5]	343,040	[5]
Capital expenditures	15	[6]	1,959	[6]
Additional information
Equity in income (loss) of affiliates, net	-9,400		-6,300
Investments in affiliate	212,500		152,400
Payments to affiliate for acquisition and development of coal reserves	0		1,400
Operating segments | Other and Corporate
Reportable segment results
Revenues	55,008	[1]	7,638	[1]
Segment Adjusted EBITDA Expense	46,483	[2]	8,471	[2]
Segment Adjusted EBITDA	8,111	[3],[4]	-772	[3],[4]
Total assets	280,336	[5]	58,013	[5]
Capital expenditures	835	[6]	3,068	[6]
Additional information
Equity in income (loss) of affiliates, net	-300		100
Investments in affiliate	19,500		1,700
Elimination
Reportable segment results
Revenues	-42,678	[1],[7]	-3,088	[1],[7]
Segment Adjusted EBITDA Expense	-39,596	[2],[7]	-3,088	[2],[7]
Segment Adjusted EBITDA	-3,082	[3],[4],[7]
Total assets	($153,101)	[5],[7]	($1,129)	[5],[7]
[1]	Revenues included in the Other and Corporate column are primarily attributable to the Matrix Group revenues, Mt. Vernon transloading revenues, Wildcat Insurance revenues and brokerage coal sales.
[2]	Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to the ARLP Partnershipbs customers and consequently it does not realize any gain or loss on transportation revenues. We review Segment Adjusted EBITDA Expense per ton for cost trends.
[3]	Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnershipbs revenues and operating expenses, which are primarily controlled by our segments.
[4]	Includes equity in income (loss) of affiliates for the three months ended March 31, 2015 and 2014 of $(9.4) and $(6.3) million, respectively, included in the White Oak segment and $(0.3) million and $0.1 million, respectively, included in the Other and Corporate segment.
[5]	Total assets at March 31, 2015 and 2014 include investments in affiliate of $212.5 million and $152.4 million, respectively, for the White Oak segment and $19.5 million and $1.7 million, respectively, for the Other and Corporate segment.
[6]	Capital expenditures shown above include funding to White Oak of $1.4 million for the three months ended March 31, 2014 and no funding for the three months ended March 31, 2015, for the acquisition and development of coal reserves (Note 8), which is described as bPayments to affiliate for acquisition and development of coal reservesb in our condensed consolidated statements of cash flow. Capital expenditures shown above exclude the Patriot acquisition on February 3, 2015 and MAC acquisition on January 1, 2015 (Note 4).
[7]	The elimination column represents the elimination of intercompany transactions and is primarily comprised of sales from the Matrix Group to the ARLP Partnershipbs mining operations, coal sales and purchases between operations within different segments, sales of receivables to AROP Funding and insurance premiums paid to Wildcat Insurance.

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Reconciliation of consolidated Segment Adjusted EBITDA Expense to operating expenses (excluding depreciation, depletion and amortization)
Segment Adjusted EBITDA Expense	$334,566	[1]	$321,938	[1]
Outside coal purchases	-322		-2
Other income	118		306
Operating expenses (excluding depreciation, depletion and amortization)	$334,362		$322,242
[1]	Segment Adjusted EBITDA Expense includes operating expenses, outside coal purchases and other income. Transportation expenses are excluded as these expenses are passed through to the ARLP Partnershipbs customers and consequently it does not realize any gain or loss on transportation revenues. We review Segment Adjusted EBITDA Expense per ton for cost trends.

SEGMENT_INFORMATION_Details_3

SEGMENT INFORMATION (Details 3) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Reconciliation of consolidated Segment Adjusted EBITDA to net income
Consolidated Segment Adjusted EBITDA	$208,900	[1],[2]	$207,750	[1],[2]
General and administrative	-17,263		-17,899
Depreciation, depletion and amortization	-78,268		-66,841
Interest expense, net	-7,437		-7,674
Income tax benefit	2
NET INCOME	$105,934		$115,336
[1]	Segment Adjusted EBITDA is defined as net income (prior to the allocation of noncontrolling interest) before net interest expense, income taxes, depreciation, depletion and amortization and general and administrative expenses. Management therefore is able to focus solely on the evaluation of segment operating profitability as it relates to the ARLP Partnershipbs revenues and operating expenses, which are primarily controlled by our segments.
[2]	Includes equity in income (loss) of affiliates for the three months ended March 31, 2015 and 2014 of $(9.4) and $(6.3) million, respectively, included in the White Oak segment and $(0.3) million and $0.1 million, respectively, included in the Other and Corporate segment.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent event, USD $)	0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Apr. 28, 2015
Subsequent Event
Distributions declared (in dollars per unit)	$0.94
Approximate distribution to be paid	$56.10
ARLP
Subsequent Event
Distributions declared (in dollars per unit)	$0.66
Approximate distribution to be paid, including incentive distributions	$85.60