Homeland Energy Solutions 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Dcoument_and_Entity_Informatio

Dcoument and Entity Information Document	9 Months Ended
	Sep. 30, 2013	Nov. 19, 2013
Document Information [Line Items]	'	'
Entity Registrant Name	'HOMELAND ENERGY SOLUTIONS LLC	'
Entity Central Index Key	'0001366744	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	90,445

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$12,061,082	$2,081,779
Accounts receivable	3,816,533	2,385,638
Inventory	13,148,320	9,655,732
Prepaid and other	1,605,389	1,937,966
Derivative Instruments	1,343,923	1,341,281
Total current assets	31,975,247	17,402,396
PROPERTY AND EQUIPMENT	'	'
Land and improvements	22,533,935	22,474,880
Buildings	5,366,168	5,366,168
Equipment	139,212,344	136,867,806
Construction in progress	18,577	139,736
Gross property and equipment	167,131,024	164,848,590
Less accumulated depreciation	51,392,155	43,698,125
Total property and equipment	115,738,869	121,150,465
OTHER ASSETS	'	'
Loan fees, net of amortization of $1,133,079 and $1,097,175	39,893	75,797
Utility rights, net of amortization of $857,956 and $773,665	1,432,073	1,534,364
Other assets	2,658,101	1,684,146
Total Other Assets	4,130,067	3,294,307
TOTAL ASSETS	151,844,183	141,847,168
CURRENT LIABILITIES	'	'
Accounts payable	6,269,666	10,547,541
Due to member	30,000,000	0
Interest payable	0	2,512
Property tax payable	379,918	441,114
Accrued payroll	139,888	213,591
Total current liabilities	36,789,472	11,204,758
COMMITMENTS AND CONTINGENCIES	'	'
LONG-TERM LIABILITIES	'	'
Revolving line of credit	0	1,000,000
Other Liabilities	102,421	268,793
Total long-term liabilities	102,421	1,268,793
MEMBERS' EQUITY, September 30, 2013 and December 31, 2012 64,585 and 90,445 units issued and outstanding, respectively	114,952,290	129,373,617
TOTAL LIABILITIES AND MEMBERS' EQUITY	$151,844,183	$141,847,168

Balance_Sheets_Parenthetical

Balance Sheets Parenthetical (USD $)	Sep. 30, 2013	Dec. 31, 2012
Other Assets:	'	'
Loan fees, net of amortization	$1,133,079	$1,097,175
Utility rights, net of amortization	$875,956	$773,665
MEMBERS’ EQUITY	'	'
Members Capital units issued and outstanding	64,585	90,445

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue	$98,342,436	$84,499,206	$308,561,247	$270,291,094
Costs of goods sold	92,728,251	86,269,126	291,183,853	267,797,786
Gross profit (loss)	5,614,185	-1,769,920	17,377,394	2,493,308
Selling, general and administrative expenses	674,895	646,389	2,053,461	2,074,842
Operating income (loss)	4,939,290	-2,416,309	15,323,933	418,466
Other Income (expense)	'	'	'	'
Interest (expense)	-2,610	-91,111	-50,760	-204,362
Interest income	2,799	328	3,176	610
Other Income	122,839	39,799	302,324	185,147
Total Other Income (Expense)	123,028	-50,984	254,740	-18,605
Net Income	$5,062,318	($2,467,293)	$15,578,673	$399,861
Basic & diluted net income (loss) per capital unit	$73.28	($27.28)	$187.14	$4.42
Weighted average number of units outstanding for the calculation of basic & diluted net income per capital unit	69,082	90,445	83,246	90,445

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net Income	$15,578,673	$399,861
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	7,832,225	9,427,939
Unrealized (gain) loss on risk management activities	-2,642	1,649,614
Change in working capital components:	'	'
Accounts receivable	-1,430,895	785,560
Inventory	-3,492,588	-97,244
Prepaid expenses and other	332,577	700,988
Accounts payable and other accrued expenses	-4,581,658	-1,834,315
Net cash provided by operating activities	14,235,692	11,032,403
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Payments for equipment and construction in progress	-2,282,434	-1,278,510
Increase in other assets	-973,955	-218,264
Net cash (used in) investing activities	-3,256,389	-1,496,774
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Increase in restricted cash	0	-872,678
Distribution to members	0	-12,029,185
Proceeds from long-term borrowings	95,350,000	6,000,000
Payments on long-term borrowings	-96,350,000	-5,550,000
Net cash (used in) financing activities	-1,000,000	-12,451,863
Net increase (decrease) in cash	9,979,303	-2,916,234
Cash and Cash Equivalents - Beginning	2,081,779	5,153,553
Cash and Cash Equivalents - Ending	12,061,082	2,237,319
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	'	'
Cash paid for interest	53,272	199,973
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES	'	'
Commitment to redeem membership units	$30,000,000	$0

Statement_of_Members_Equity

Statement of Members' Equity (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Statement of Members' Equity [Abstract]	'	'
Stockholders' Equity Attributable to Parent	'	$129,373,617
Redemption of 25,860 membership units	'	-30,000,000
Net Income	5,062,318	15,578,673
Stockholders' Equity Attributable to Parent	$114,952,290	$114,952,290

Members_Equity_Parenthetical

Members' Equity Parenthetical	9 Months Ended
	Sep. 30, 2013
Number of units redeemed	25,860

Nature_of_Business_and_Signifi

Nature of Business and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Nature of Business and Significant Accounting Policies [Abstract]	'
Nature of Business and Significant Accounting Policies	'
	Nature of Business and Significant Accounting Policies
	The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted as permitted by such rules and regulations. These financial statements and related notes should be read in conjunction with the financial statements and notes thereto included in the Company's audited financial statements for the year ended December 31, 2012, contained in the Company's annual report on Form 10-K for 2012.
	In the opinion of management, the interim condensed financial statements reflect all adjustments considered necessary for fair presentation. The adjustments made to these statements consist only of normal recurring adjustments.
	Nature of Business
	Homeland Energy Solutions, LLC (an Iowa Limited Liability Company) is located near Lawler, Iowa and was organized to pool investors for a 100 million gallon ethanol plant with distribution throughout the United States. The Company has capacity to produce in excess of 120 million gallons annually and sells distillers dried grains and corn oil as byproducts of ethanol production.
	Organization
	Homeland Energy Solutions, LLC is organized as an Iowa limited liability company. The members' liability is limited as specified in Homeland Energy Solutions' operating agreement and pursuant to the Iowa Revised Uniform Limited Liability Company Act.
	Significant Accounting Policies:
	Accounting Estimates
	Management uses estimates and assumptions in preparing these financial statements in accordance with United States Generally Accepted Accounting Principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
	Cash & Cash Equivalents
	The Company maintains its accounts primarily at one financial institution. At various times, the Company's cash balances may exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced losses in such accounts.
	Receivables
	Credit sales are made primarily to one customer and no collateral is required. The Company carries these accounts receivable at face amount with no allowance for doubtful accounts due to the historical collection rates on these accounts.
	Investments
	The Company has a less than 20% investment interest in Renewable Products Marketing Group, LLC (RPMG). This investment is being accounted for under the equity method of accounting under which the Company's share of net income is recognized as income in the Company's net income statement and added to the investment account. The investment balance is included in other assets and the income recognized as other income. The investment is evaluated for indications of impairment on a regular basis, a loss would be recognized when the fair value is determined to be less than the carrying value.
	Revenue and Cost Recognition
	Revenue from the sale of the Company's products is recognized at the time title to the goods and all risks of ownership transfer to the customers.  This generally occurs upon shipment, loading of the goods or when the customer picks up the goods. Interest income is recognized as earned. Shipping costs incurred by the Company in the sale of ethanol and distiller grains are not specifically identifiable and as a result, revenue from the sale of ethanol and distiller grains is recorded based on the net selling price reported to the Company from the marketer. Rail car lease costs incurred by the Company in the sale and shipment of distiller grain products are included in the cost of goods sold.
	Inventories
	Inventories are generally valued at the lower of cost (first-in, first-out) or market.  In the valuation of inventories and purchase and sale commitments, market is based on current replacement values except that it does not exceed net realizable values and is not less than net realizable values reduced by allowances for approximate normal profit margin.
	Property & Equipment
	The Company reviews its property and equipment for impairment whenever events indicate that the carrying amount of the assets may not be recoverable. If circumstances require a long-lived asset be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by an asset to the carrying value of the asset. If the carrying value of the long-lived asset is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.
	Derivative Instruments
	The Company evaluates its contracts to determine whether the contracts are derivative instruments. Certain contracts that literally meet the definition of a derivative may be exempted from derivative accounting as normal purchases or normal sales. Normal purchases and normal sales are contracts that provide for the purchase or sale of something other than a financial instrument or derivative instrument that will be delivered in quantities expected to be used or sold over a reasonable period in the normal course of business. Contracts that meet the requirements of normal purchases or sales are documented as normal and exempted from the accounting and reporting requirements of derivative accounting.
	The Company enters into short-term cash, option and futures contracts as a means of securing purchases of corn, natural gas and sales of ethanol for the plant and managing exposure to changes in commodity and energy prices. All of the Company's derivatives are designated as non-hedge derivatives for accounting purposes, with changes in fair value recognized in net income. Although the contracts are economic hedges of specified risks, they are not designated as and accounted for as hedging instruments.
	As part of its trading activity, the Company uses futures and option contracts through regulated commodity exchanges to manage its risk related to pricing of inventories. To reduce that risk, the Company generally takes positions using cash and futures contracts and options.
	Realized and unrealized gains and losses related to derivative contracts related to corn and natural gas are included as a component of cost of goods sold and derivative contracts related to ethanol are included as a component of revenues in the accompanying financial statements. The fair values of contracts entered through commodity exchanges are presented on the accompanying balance sheet as derivative instruments.
	Committed Shares to be Redeemed
	On June 13, 2013, the Company entered into an agreement with Steve Retterath, the Company's largest member, to repurchase and retire all of the membership units owned by Mr. Retterath. The Company agreed to close on this repurchase on or before August 1, 2013. The Company agreed to repurchase and retire 25,860 membership units owned by Mr. Retterath in exchange for $30 million, to be paid in two equal installments payable at closing and on July 1, 2014. The transaction failed to close by the scheduled date due to objections by Mr. Retterath. Due to all conditions of the agreement being met prior to, or on, August 1, 2013, the Company believes that it has a binding agreement with Mr. Retterath; as such the commitment to repurchase and retire the membership units is reflected in the financial statements as if the transaction had closed on August 1, 2013. See Note 9 for additional information.
	Net Income per Unit
	Basic and diluted net income per unit is computed by dividing net income by the weighted average number of members' units and members' unit equivalents outstanding during the period. There were no member unit equivalents outstanding during the periods presented; accordingly, the Company's basic and diluted net income per unit are the same.
	Prior to, or on, August 1, 2013, the Company believes it has a binding agreement with Steve Retterath to repurchase and retire all 25,860 membership units owned by Mr. Retterath. These membership units have thus been excluded in the determination of net income per unit as presented in the Statement of Operations. The Company is currently involved in litigation with Mr. Retterath, see Note 9. There is potential that Mr. Retterath will continue as a unit holder upon conclusion of the litigation and said membership units would not be redeemed under the repurchase agreement. If the shares are not redeemed, basic and diluted net income per unit, including the 25,860 shares, for the three and nine months ending September 30, 2013 would be $55.97 and $172.24, respectively.
	Risks and Uncertainties
	The Company has certain risks and uncertainties that it will experience during volatile market conditions, which can have a severe impact on operations. The Company's revenues are derived from the sale and distribution of ethanol, distiller grains and corn oil to customers primarily located in the United States. Corn for the production process is supplied to the plant primarily from local agricultural producers and from purchases on the open market. For the nine months ended September 30, 2013, ethanol sales averaged approximately 76% of total revenues, while approximately 24% of revenues were generated from the sale of distiller grains and other co-products. For the nine months ended September 30, 2013, corn costs averaged approximately 88% of cost of goods sold.
	The Company's operating and financial performance is largely driven by the prices at which ethanol is sold and the net expense of corn. The price of ethanol is influenced by factors such as supply and demand, weather, government policies and programs, and unleaded gasoline and the petroleum markets, although since 2005 the prices of ethanol and gasoline began a divergence with ethanol selling, in general, for less than gasoline at the wholesale level. Excess ethanol supply in the market, in particular, puts downward pressure on the price of ethanol. The Company's largest cost of production is corn. The cost of corn is generally impacted by factors such as supply and demand, weather, and government policies and programs. The Company's risk management program is used to protect against the price volatility of these commodities.
	Reclassification
	Certain items in the statements of cash flows for the nine months ended September 2012 have been reclassified to conform to the 2013 classifications. The changes do not affect net assets or net income but were changed to agree with the classifications used in the September 30, 2013 financial statements.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2013
Inventory [Abstract]	'
Inventory	'
	INVENTORY
	Inventory consisted of the following as of September 30, 2013 and December 31, 2012.
		30-Sep-13		31-Dec-12
	Raw Materials	$	4,526,986	$	4,634,704
	Work in Process	2,210,499		2,350,304
	Finished Goods	6,410,835		2,670,724
	Totals	$	13,148,320	$	9,655,732

Debt

Debt	9 Months Ended
	Sep. 30, 2013
Debt [Abstract]	'
Debt	'
	DEBT
	Master Loan Agreement with Home Federal Savings Bank
	On November 30, 2007, the Company entered into a Master Loan Agreement with Home Federal Savings Bank ("Home Federal") establishing a senior credit facility with Home Federal for the construction of a 100 million gallon per year natural gas powered dry mill ethanol plant. In return, the Company executed a mortgage in favor of Home Federal creating a senior lien on the real estate and plant and a security interest in all personal property located on Company property. The Company currently has one loan with Home Federal, a term revolving loan. The Company also held a $5 million revolving line of credit with Home Federal which matured July 1, 2013 and was not renewed.
	Term Revolving Loan
	Under the terms of the Master Loan Agreement, the company has a $20 million term revolving loan which has a maturity date of July 1, 2014. Interest on the term revolving loan accrues at a rate equal to the one month LIBOR rate plus 275 basis points, 2.929% on September 30, 2013. The Company is required to make monthly payments of interest until the maturity date of the term revolving loan on July 1, 2014, on which date the unpaid principal balance of the term revolving loan becomes due. The balance outstanding on the term revolving loan as of September 30, 2013 and December 31, 2012 was $0 and $1,000,000 respectively.
	Covenants
	In addition, during the term of the Loans, the Company is subject to certain financial covenants at various times calculated monthly, quarterly or annually, including restriction of the payment of dividends and capital expenditures and maintenance of certain financial ratios including the minimum working capital, tangible net worth, and a fixed charge ratio as defined by the Master Loan Agreement. Failure to comply with the protective loan covenants or maintain the required financial ratios may cause acceleration of the outstanding principal balances on the Loans and/or the imposition of fees, charges or penalties.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	RELATED PARTY TRANSACTIONS
	Due to member
	On June 13, 2013, we entered into an agreement with Steve Retterath, the Company's largest member, to repurchase and retire all of the units owned by Mr. Retterath. The Company agreed to close on this repurchase on or before August 1, 2013. The Company agreed to repurchase and retire 25,860 membership units owned by Mr. Retterath in exchange for $30 million, to be paid in two equal installments payable at closing and on July 1, 2014. The transaction failed to close by the scheduled date due to objections by Mr. Retterath. The Company believes that it has a binding agreement with Mr. Retterath. On August 14, 2013, the Company filed a lawsuit against Mr. Retterath in Iowa state court to enforce the terms of the repurchase agreement. The Company is asking the Iowa state court to require Mr. Retterath to complete the repurchase agreement pursuant to its terms.
	Mr. Retterath contends he is not bound by the agreement.  The Company's position is as of the closing date, Mr. Retterath is no longer the equitable owner of any membership units in the Company. As a result, the Company has recorded a $30 million short-term liability related to the amount the Company agreed to pay Mr. Retterath to repurchase his membership units and has correspondingly reduced members' equity on our balance sheet. If the Company is ultimately unsuccessful in its lawsuit against Mr. Retterath, it will likely be required to restate its financial statements during the period of time that the lawsuit is pending.
	Other matters
	The Company has purchased corn and materials from members of its Board of Directors who own or manage elevators or are local producers of corn. Purchases during the three and nine months ended September 30, 2013 totaled $1,395,000 and $4,347,000 respectively, and during the three and nine months ended September 30, 2012 totaled approximately $0 and $0, respectively. Amounts due to these members was $0 as of September 30, 2013 and $0 as of December 31, 2012.
	The Company has an agreement with Golden Grain Energy, LLC (Golden Grain), a member of the Company, for management services. Pursuant to the agreement, Homeland Energy and Golden Grain have agreed to share management services in an effort to reduce the costs of administrative overhead. Homeland Energy and Golden Grain have agreed to split the compensation costs associated with each of the employees covered by the agreement. For the three and nine months ending September 30, 2013 the Company incurred net costs of approximately $34,600 and $105,100 related to this agreement. The cost for the same periods of 2012 related to this agreement were approximately $22,000 and $126,500.

Commitments_Contingencies_and_

Commitments, Contingencies and Agreements	9 Months Ended
	Sep. 30, 2013
Commitments, Contingencies and Agreements [Abstract]	'
Commitments and Contingencies and Agreements	'
	COMMITMENTS, CONTINGENCIES AND AGREEMENTS
	Ethanol, corn oil, and distiller grains marketing agreements and major customers
	The Company has entered into a marketing agreement with RPMG, a related party, to sell all ethanol produced at the plant at a mutually agreed on price, less commission and transportation charges. As of September 30, 2013, the Company had commitments to sell approximately 4,600,000 gallons at various fixed prices and 6,900,000 gallons at basis price levels indexed against exchanges for delivery through November 30, 2013.
	The Company has entered into a marketing agreement with RPMG to sell all corn oil produced at the plant at a mutually agreed on price, less marketing fees and transportation charges. As of September 30, 2013, the Company had commitments to sell approximately 2,000,000 pounds at various fixed and basis price levels indexed against exchanges for delivery through November 30, 2013.
	The Company also has an investment in RPMG, included in other assets, totaling approximately $2,261,000 as of September 30, 2013.
	The Company has entered into a marketing agreement to sell all distiller grains produced at the plant to CHS, an unrelated party, at a mutually agreed on price, less commission and transportation charges. The agreement was renewed for another one year term on April 1, 2013. The agreement calls for automatic renewal for successive one-year terms unless 120-day prior written notice is given before the current term expires. As of September 30, 2013, the Company had approximately 44,000 tons of distiller grains commitments for delivery through March 2014 at various fixed prices.
	Sales and marketing fees related to the agreements in place for the three and nine months ended September 30, 2013 and 2012 were approximately as follows:
		Three Months Ended		Nine Months Ended		Three Months Ended		Nine Months Ended
		30-Sep-13		30-Sep-13		30-Sep-12		30-Sep-12
	Sales ethanol - RPMG	$	73,940,000	$	233,954,000	$	64,333,000	$	209,286,000
	Sales distiller grains	19,978,000		63,278,000		17,572,000		52,410,000
	Sales corn oil - RPMG	3,382,000		10,038,000		2,591,000		8,591,000
	Marketing fees ethanol - RPMG	$	64,000	$	192,000	$	122,000	$	397,000
	Marketing fees distiller grains	188,000		557,000		169,000		568,000
	Marketing fees corn oil - RPMG	23,000		69,000		20,000		65,000
		As of September 30, 2013		As of December 31, 2012
	Amount due from RPMG	$	961,000	$	199,000
	Amount due from CHS	2,768,000		2,077,000
	At September 30, 2013, the Company had approximately $11,000,000 in outstanding corn purchase commitments for bushels at various prices and approximately 2,200,000 bushels of unpriced corn through March 2014 accounted for under the normal purchase exclusion.
	The Company has commitments for minimum purchases of various utilities such as natural gas and electricity over the next 6 years, accounted for under the normal purchase exclusion, which are anticipated to approximate the following for the twelve month periods ending September 30:
	2014	$	3,868,000
	2015	3,787,000
	2016	3,787,000
	2017	3,787,000
	Thereafter	5,681,000
	Total anticipated commitments	$	20,910,000

Lease_Obligations

Lease Obligations	9 Months Ended
	Sep. 30, 2013
Lease Obligations [Abstract]	'
Lease Obligations	'
	LEASE OBLIGATIONS
	The Company leases rail cars and rail moving equipment with original terms up to 5 years. The Company is obligated to pay costs of insurance, taxes, repairs and maintenance pursuant to terms of the leases. Rent expense incurred for the operating leases during the three and nine months ended September 30, 2013, was approximately $416,000 and $1,250,000 and for the same periods in 2012 was approximately $379,000 and $955,000.
	At September 30, 2013, the Company had the following approximate minimum rental commitments under non-cancelable operating leases for the twelve month periods ended September 30:
	2014	$	1,630,000
	2015	1,567,000
	2016	1,567,000
	2017	1,052,000
	Thereafter	244,000
	Total lease commitments	$	6,060,000

Derivative_Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2013
Derivative Instruments [Abstract]	'
Derivative Instruments	'
	DERIVATIVE INSTRUMENTS
	The Company's activities expose it to a variety of market risks, including the effects of changes in commodity prices. These financial exposures are monitored and managed by the Company as an integral part of its overall risk-management program. The Company's risk management program focuses on the unpredictability of financial and commodities markets and seeks to reduce the potentially adverse effects that the volatility of these markets may have on its operating results.
	To reduce price risk caused by market fluctuations, the Company generally follows a policy of using exchange traded futures and options contracts to reduce its net position of merchandisable agricultural commodity inventories and forward cash purchase and sales contracts and uses exchange traded futures and options contracts to reduce price risk. Exchange-traded futures contracts are valued at market price. Changes in market price of exchange traded futures and options contracts related to corn and natural gas are recorded in costs of goods sold and changes in market prices of contracts related to the sale of ethanol, if applicable, are recorded in revenues.
	The Company uses futures or options contracts to fix the purchase price of anticipated volumes of corn to be purchased and processed in a future month. The Company's plant will grind approximately 40 million bushels of corn per year.  During the previous period and over the next 12 months, the Company has hedged and anticipates hedging between 5% and 60% of its anticipated monthly grind.  At September 30, 2013, the Company has hedged portions of its anticipated monthly purchases for corn averaging approximately 2% of its anticipated monthly grind over the next twelve months.
	Unrealized gains and losses on non-exchange traded forward contracts are deemed "normal purchases or sales" under authoritative accounting guidance, as amended and, therefore, are not marked to market in the Company's financial statements. The following table represents the amount of realized/unrealized gains (losses) and changes in fair value recognized in earnings on commodity contracts for the three and nine months ending September 30, 2013 and 2012 and the fair value of derivatives as of September 30, 2013 and December 31, 2012:
		Income Statement Classification	Realized Gain (Loss)			Change In Unrealized Gain (Loss)			Total Gain (Loss)
	Derivatives not designated as hedging instruments:
	Commodity contracts for the	Cost of Goods Sold	$	2,138,000		$	264,000		$	2,402,000
	three months ended	Revenue	(15,000		)	1,054,000			1,039,000
	30-Sep-13
		Total	$	2,123,000		$	1,318,000		$	3,441,000
	Commodity contracts for the
	three months ended	Cost of Goods Sold	$	(9,645,000	)	$	4,441,000		$	(5,204,000	)
	30-Sep-12
	Commodity contracts for the	Cost of Goods Sold	$	4,361,000		$	588,000		$	4,949,000
	nine months ended	Revenue	(15,000		)	1,302,000			1,287,000
	30-Sep-13
		Total	$	4,346,000		$	1,890,000		$	6,236,000
	Commodity contracts for the
	nine months ended	Cost of Goods Sold	$	(6,157,000	)	$	(254,000	)	$	(6,411,000	)
	30-Sep-12
		Balance Sheet Classification	30-Sep-13			31-Dec-12
	Futures and option contracts through May 2014
	In gain position		$	1,890,000		$	894,000
	In loss position		—			(206,000		)
	Cash held by (owed to) broker		(546,000		)	654,000
		Current Asset	$	1,344,000		$	1,341,000

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements [Abstract]	'
Fair Value Measurements	'
	FAIR VALUE MEASUREMENTS
	Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various methods including market, income and cost approaches. Based on these approaches, the Company often utilizes certain assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and/or the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market-corroborated, or generally unobservable inputs. The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. Based on the observability of the inputs used in the valuation techniques, the Company is required to provide the following information according to the fair value hierarchy. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories:
	Level 1: Valuations for assets and liabilities traded in active markets from readily available pricing sources for market transactions involving identical assets or liabilities.
	Level 2: Valuations for assets and liabilities traded in less active dealer or broker markets. Valuations are obtained from third-party pricing services for identical or similar assets or liabilities.
	Level 3: Valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets or liabilities.
	A description of the valuation methodologies used for instruments measured at fair value, including the general classification of such instruments pursuant to the valuation hierarchy, is set forth below:
	Derivative financial instruments: Commodity futures and exchange-traded commodity options contracts are reported at fair value utilizing Level 1 inputs. For these contracts, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes and live trading levels from the CBOT and NYMEX markets.
	The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2013 and December 31, 2012, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:
		Total			Level 1			Level 2		Level 3
	Derivative financial instruments
	30-Sep-13
	Assets	$	1,890,000		$	1,890,000		$	—	$	—
	Liabilities	—			—			—		—
	31-Dec-12
	Assets	$	894,000		$	894,000		$	—	$	—
	Liabilities	(206,000		)	(206,000		)	—		—

Unit_Redemption_and_Related_Li

Unit Redemption and Related Litigation	9 Months Ended
	Sep. 30, 2013
Unit Redemption and Related Litigation [Abstract]	'
Unit Redemption and Related Litigation	'
	LITIGATION
	On June 13, 2013, the Company entered into an agreement with Steve Retterath, the Company's largest member, to repurchase and retire all of the units owned by Mr. Retterath. The Company agreed to close on this repurchase on or before August 1, 2013. The Company agreed to repurchase and retire 25,860 membership units owned by Mr. Retterath in exchange for $30 million, to be paid in two equal installments payable at closing and on July 1, 2014. The transaction failed to close by the scheduled date due to objections by Mr. Retterath. The Company was in the process of negotiating an amended credit agreement with the Company's primary lender to finance the repurchase payment over a period of years. The Company put this amendment to its credit agreement on hold pending resolution of the repurchase. On the scheduled closing date for the repurchase, Mr. Retterath sued the Company along with several directors, the Company's CEO, CFO, Plant Manager, a former director and the Company's outside legal counsel in Florida state court. The lawsuit was subsequently removed to federal court in the State of Florida.
	On August 14, 2013, the Company filed a lawsuit in Iowa state court to enforce the repurchase agreement the Company entered into with Steve Retterath.

Accounting_Policies

Accounting Policies	9 Months Ended
	Sep. 30, 2013
Nature of Business and Significant Accounting Policies [Abstract]	'
Accounting Estimates	'
	Accounting Estimates
	Management uses estimates and assumptions in preparing these financial statements in accordance with United States Generally Accepted Accounting Principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
Cash and Cash Equivalents	'
	Cash & Cash Equivalents
	The Company maintains its accounts primarily at one financial institution. At various times, the Company's cash balances may exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced losses in such accounts.
Receivables	'
	Receivables
	Credit sales are made primarily to one customer and no collateral is required. The Company carries these accounts receivable at face amount with no allowance for doubtful accounts due to the historical collection rates on these accounts.
Investments	'
	Investments
	The Company has a less than 20% investment interest in Renewable Products Marketing Group, LLC (RPMG). This investment is being accounted for under the equity method of accounting under which the Company's share of net income is recognized as income in the Company's net income statement and added to the investment account. The investment balance is included in other assets and the income recognized as other income. The investment is evaluated for indications of impairment on a regular basis, a loss would be recognized when the fair value is determined to be less than the carrying value.
Revenue Recognition	'
	Revenue and Cost Recognition
	Revenue from the sale of the Company's products is recognized at the time title to the goods and all risks of ownership transfer to the customers.  This generally occurs upon shipment, loading of the goods or when the customer picks up the goods. Interest income is recognized as earned. Shipping costs incurred by the Company in the sale of ethanol and distiller grains are not specifically identifiable and as a result, revenue from the sale of ethanol and distiller grains is recorded based on the net selling price reported to the Company from the marketer. Rail car lease costs incurred by the Company in the sale and shipment of distiller grain products are included in the cost of goods sold.
Inventory	'
	Inventories
	Inventories are generally valued at the lower of cost (first-in, first-out) or market.  In the valuation of inventories and purchase and sale commitments, market is based on current replacement values except that it does not exceed net realizable values and is not less than net realizable values reduced by allowances for approximate normal profit margin.
Long-Lived Assets	'
	Property & Equipment
	The Company reviews its property and equipment for impairment whenever events indicate that the carrying amount of the assets may not be recoverable. If circumstances require a long-lived asset be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by an asset to the carrying value of the asset. If the carrying value of the long-lived asset is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.
Derivative Instruments	'
	Derivative Instruments
	The Company evaluates its contracts to determine whether the contracts are derivative instruments. Certain contracts that literally meet the definition of a derivative may be exempted from derivative accounting as normal purchases or normal sales. Normal purchases and normal sales are contracts that provide for the purchase or sale of something other than a financial instrument or derivative instrument that will be delivered in quantities expected to be used or sold over a reasonable period in the normal course of business. Contracts that meet the requirements of normal purchases or sales are documented as normal and exempted from the accounting and reporting requirements of derivative accounting.
	The Company enters into short-term cash, option and futures contracts as a means of securing purchases of corn, natural gas and sales of ethanol for the plant and managing exposure to changes in commodity and energy prices. All of the Company's derivatives are designated as non-hedge derivatives for accounting purposes, with changes in fair value recognized in net income. Although the contracts are economic hedges of specified risks, they are not designated as and accounted for as hedging instruments.
	As part of its trading activity, the Company uses futures and option contracts through regulated commodity exchanges to manage its risk related to pricing of inventories. To reduce that risk, the Company generally takes positions using cash and futures contracts and options.
	Realized and unrealized gains and losses related to derivative contracts related to corn and natural gas are included as a component of cost of goods sold and derivative contracts related to ethanol are included as a component of revenues in the accompanying financial statements. The fair values of contracts entered through commodity exchanges are presented on the accompanying balance sheet as derivative instruments.
Committed Shares to be Redeemed	'
	Committed Shares to be Redeemed
	On June 13, 2013, the Company entered into an agreement with Steve Retterath, the Company's largest member, to repurchase and retire all of the membership units owned by Mr. Retterath. The Company agreed to close on this repurchase on or before August 1, 2013. The Company agreed to repurchase and retire 25,860 membership units owned by Mr. Retterath in exchange for $30 million, to be paid in two equal installments payable at closing and on July 1, 2014. The transaction failed to close by the scheduled date due to objections by Mr. Retterath. Due to all conditions of the agreement being met prior to, or on, August 1, 2013, the Company believes that it has a binding agreement with Mr. Retterath; as such the commitment to repurchase and retire the membership units is reflected in the financial statements as if the transaction had closed on August 1, 2013. See Note 9 for additional information.
Net Income per Unit	'
	Net Income per Unit
	Basic and diluted net income per unit is computed by dividing net income by the weighted average number of members' units and members' unit equivalents outstanding during the period. There were no member unit equivalents outstanding during the periods presented; accordingly, the Company's basic and diluted net income per unit are the same.
	Prior to, or on, August 1, 2013, the Company believes it has a binding agreement with Steve Retterath to repurchase and retire all 25,860 membership units owned by Mr. Retterath. These membership units have thus been excluded in the determination of net income per unit as presented in the Statement of Operations. The Company is currently involved in litigation with Mr. Retterath, see Note 9. There is potential that Mr. Retterath will continue as a unit holder upon conclusion of the litigation and said membership units would not be redeemed under the repurchase agreement. If the shares are not redeemed, basic and diluted net income per unit, including the 25,860 shares, for the three and nine months ending September 30, 2013 would be $55.97 and $172.24, respectively.
Risks and Uncertainties	'
	Risks and Uncertainties
	The Company has certain risks and uncertainties that it will experience during volatile market conditions, which can have a severe impact on operations. The Company's revenues are derived from the sale and distribution of ethanol, distiller grains and corn oil to customers primarily located in the United States. Corn for the production process is supplied to the plant primarily from local agricultural producers and from purchases on the open market. For the nine months ended September 30, 2013, ethanol sales averaged approximately 76% of total revenues, while approximately 24% of revenues were generated from the sale of distiller grains and other co-products. For the nine months ended September 30, 2013, corn costs averaged approximately 88% of cost of goods sold.
	The Company's operating and financial performance is largely driven by the prices at which ethanol is sold and the net expense of corn. The price of ethanol is influenced by factors such as supply and demand, weather, government policies and programs, and unleaded gasoline and the petroleum markets, although since 2005 the prices of ethanol and gasoline began a divergence with ethanol selling, in general, for less than gasoline at the wholesale level. Excess ethanol supply in the market, in particular, puts downward pressure on the price of ethanol. The Company's largest cost of production is corn. The cost of corn is generally impacted by factors such as supply and demand, weather, and government policies and programs. The Company's risk management program is used to protect against the price volatility of these commodities.
Reclassification	'
	Reclassification
	Certain items in the statements of cash flows for the nine months ended September 2012 have been reclassified to conform to the 2013 classifications. The changes do not affect net assets or net income but were changed to agree with the classifications used in the September 30, 2013 financial statements.

Inventory_Tables

Inventory (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory [Abstract]	'
Schedule of Inventory	'
	Inventory consisted of the following as of September 30, 2013 and December 31, 2012.
		30-Sep-13		31-Dec-12
	Raw Materials	$	4,526,986	$	4,634,704
	Work in Process	2,210,499		2,350,304
	Finished Goods	6,410,835		2,670,724
	Totals	$	13,148,320	$	9,655,732

Commitments_Contingencies_and_1

Commitments, Contingencies and Agreements (Tables)	9 Months Ended
	Sep. 30, 2013
Commitments, Contingencies and Agreements [Abstract]	'
Schedule of Related Party Transactions	'
		Three Months Ended		Nine Months Ended		Three Months Ended		Nine Months Ended
		30-Sep-13		30-Sep-13		30-Sep-12		30-Sep-12
	Sales ethanol - RPMG	$	73,940,000	$	233,954,000	$	64,333,000	$	209,286,000
	Sales distiller grains	19,978,000		63,278,000		17,572,000		52,410,000
	Sales corn oil - RPMG	3,382,000		10,038,000		2,591,000		8,591,000
	Marketing fees ethanol - RPMG	$	64,000	$	192,000	$	122,000	$	397,000
	Marketing fees distiller grains	188,000		557,000		169,000		568,000
	Marketing fees corn oil - RPMG	23,000		69,000		20,000		65,000
		As of September 30, 2013		As of December 31, 2012
	Amount due from RPMG	$	961,000	$	199,000
	Amount due from CHS	2,768,000		2,077,000
Contractual Obligation, Fiscal Year Maturity Schedule	'
	2014	$	3,868,000
	2015	3,787,000
	2016	3,787,000
	2017	3,787,000
	Thereafter	5,681,000
	Total anticipated commitments	$	20,910,000

Lease_Obligations_Tables

Lease Obligations (Tables)	9 Months Ended
	Sep. 30, 2013
Lease Obligations [Abstract]	'
Operating Leases Minimum Rental Commitments	'
	2014	$	1,630,000
	2015	1,567,000
	2016	1,567,000
	2017	1,052,000
	Thereafter	244,000
	Total lease commitments	$	6,060,000

Derivative_Instruments_Tables

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments [Abstract]	'
Schedule of Other Derivatives Not Designated as Hedging Instruments, Income Statement Classification	'
		Income Statement Classification	Realized Gain (Loss)			Change In Unrealized Gain (Loss)			Total Gain (Loss)
	Derivatives not designated as hedging instruments:
	Commodity contracts for the	Cost of Goods Sold	$	2,138,000		$	264,000		$	2,402,000
	three months ended	Revenue	(15,000		)	1,054,000			1,039,000
	30-Sep-13
		Total	$	2,123,000		$	1,318,000		$	3,441,000
	Commodity contracts for the
	three months ended	Cost of Goods Sold	$	(9,645,000	)	$	4,441,000		$	(5,204,000	)
	30-Sep-12
	Commodity contracts for the	Cost of Goods Sold	$	4,361,000		$	588,000		$	4,949,000
	nine months ended	Revenue	(15,000		)	1,302,000			1,287,000
	30-Sep-13
		Total	$	4,346,000		$	1,890,000		$	6,236,000
	Commodity contracts for the
	nine months ended	Cost of Goods Sold	$	(6,157,000	)	$	(254,000	)	$	(6,411,000	)
	30-Sep-12
Schedule of Fair Value of Derivatives Instruments, Balance Sheet	'
		Balance Sheet Classification	30-Sep-13			31-Dec-12
	Futures and option contracts through May 2014
	In gain position		$	1,890,000		$	894,000
	In loss position		—			(206,000		)
	Cash held by (owed to) broker		(546,000		)	654,000
		Current Asset	$	1,344,000		$	1,341,000

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
		Total			Level 1			Level 2		Level 3
	Derivative financial instruments
	30-Sep-13
	Assets	$	1,890,000		$	1,890,000		$	—	$	—
	Liabilities	—			—			—		—
	31-Dec-12
	Assets	$	894,000		$	894,000		$	—	$	—
	Liabilities	(206,000		)	(206,000		)	—		—

Product_Details

Product (Details) (Ethanol [Member])	9 Months Ended
	Sep. 30, 2013
	gal
Ethanol [Member]	'
Product Information [Line Items]	'
Annual Production Capacity, Minimum	100,000,000
Annual Production Capacity, Current	120,000,000

Nature_of_Business_and_Signifi1

Nature of Business and Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2013
Concentration Risk [Line Items]	'
Equity Method Investment, Ownership Percentage	20.00%
Sales Revenue, Segment [Member] | Ethanol [Member]	'
Concentration Risk [Line Items]	'
Concentration Risk, Percentage	76.00%
Sales Revenue, Segment [Member] | Distillers Grains [Member]	'
Concentration Risk [Line Items]	'
Concentration Risk, Percentage	24.00%
Cost of Goods, Segment [Member] | Corn [Member]	'
Concentration Risk [Line Items]	'
Concentration Risk, Percentage	88.00%

Nature_of_Business_and_Signifi2

Nature of Business and Significant Accounting Policies Net Income per Unit (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Nature of Business and Significant Accounting Policies [Abstract]	'	'	'
Number of units redeemed	'	25,860	'
Payments for Repurchase of Common Stock	'	$30,000,000	$0
Income (Loss) from Operations before Extraordinary Items, Per Basic and Diluted Share	$55.97	$172.24	'

Inventory_Details

Inventory (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Inventory [Abstract]	'	'
Raw Materials	$4,526,986	$4,634,704
Work in Process	2,210,499	2,350,304
Finished Goods	6,410,835	2,670,724
Inventory	$13,148,320	$9,655,732

Debt_Nature_of_Business_Detail

Debt Nature of Business (Details) (Ethanol [Member])	9 Months Ended
	Sep. 30, 2013
	gal
Ethanol [Member]	'
Product Information [Line Items]	'
Annual Production Capacity, Minimum	100,000,000

Debt_Details

Debt (Details) (Line of Credit [Member], Home Federal Savings Bank [Member], USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Revolving Line of Credit [Member]	'	'
Debt Instrument [Line Items]	'	'
Line of Credit Facility, Maximum Borrowing Capacity	$5,000,000	'
Term Revolving Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument, Basis Spread on Variable Rate	2.75%	'
Line of Credit Facility, Maximum Borrowing Capacity	20,000,000	'
Line of Credit Facility, Interest Rate at Period End	2.93%	'
Line of Credit Facility, Amount Outstanding	$0	$1,000,000

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'	'	'	'
Number of units redeemed	'	'	25,860	'	'
Payments for Repurchase of Common Stock	'	'	$30,000,000	$0	'
Due to member	30,000,000	'	30,000,000	'	0
Director [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Purchases from Related Party	1,395,000	0	4,347,000	0	'
Due to member	0	'	0	'	0
Investor [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Management Services Agreement Fees with Related Party	$34,600	$22,000	$105,100	$126,500	'

Commitments_Contingencies_and_2

Commitments, Contingencies and Agreements Supply Commitments (Details) (Supply Commitment [Member])	9 Months Ended
	Sep. 30, 2013
	gal
Ethanol [Member]	'
Supply Commitment [Line Items]	'
Supply Commitment, Minimum Amount at Varying Fixed Price, Mass	4,600,000
Supply Commitment, Minimum Amount at Basis Price Levels, Mass	6,900,000
Corn Oil [Member]	'
Supply Commitment [Line Items]	'
Supply Commitment, Remaining Minimum Amount Committed, Weight	2,000,000
Distillers Grains [Member]	'
Supply Commitment [Line Items]	'
Supply Commitment, Remaining Minimum Amount Committed, Weight	44,000

Commitments_Contingencies_and_3

Commitments, Contingencies and Agreements Related Party (Details) (USD $)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Investor [Member]

Investor [Member]

Unrelated Party [Member]

Unrelated Party [Member]

Ethanol [Member]

Ethanol [Member]

Ethanol [Member]

Ethanol [Member]

Distillers Grains [Member]

Distillers Grains [Member]

Distillers Grains [Member]

Distillers Grains [Member]

Corn Oil [Member]

Corn Oil [Member]

Corn Oil [Member]

Corn Oil [Member]

Investor [Member]

Investor [Member]

Investor [Member]

Investor [Member]

Unrelated Party [Member]

Unrelated Party [Member]

Unrelated Party [Member]

Unrelated Party [Member]

Investor [Member]

Investor [Member]

Investor [Member]

Investor [Member]

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity Method Investments

$2,261,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sales

'

'

'

'

73,940,000

64,333,000

233,954,000

209,286,000

19,978,000

17,572,000

63,278,000

52,410,000

3,382,000

2,591,000

10,038,000

8,591,000

Marketing Fees

'

'

'

'

64,000

122,000

192,000

397,000

188,000

169,000

557,000

568,000

23,000

20,000

69,000

65,000

Accounts Receivable

$961,000

$199,000

$2,768,000

$2,077,000

'

'

'

'

'

'

'

'

'

'

'

'

Commitments_Contingencies_and_4

Commitments, Contingencies and Agreements Purchase Commitments (Details) (Corn [Member], USD $)	9 Months Ended
	Sep. 30, 2013
	bu
Corn [Member]	'
Long-term Purchase Commitment [Line Items]	'
Long-term Purchase Commitment, Amount	$11,000,000
Long-term Purchase Commitment, Minimum Mass Required	2,200,000

Commitments_Contingencies_and_5

Commitments, Contingencies and Agreements Purchase Commitments Other (Details) (Public Utilities, Inventory, Fuel [Member], USD $)	Sep. 30, 2013
Public Utilities, Inventory, Fuel [Member]	'
Long-term Purchase Commitment [Line Items]	'
Purchase Obligation, Due in 2014	$3,868,000
Purchase Obligation, Due in 2015	3,787,000
Purchase Obligation, Due in 2016	3,787,000
Purchase Obligation, Due in 2017	3,787,000
Purchase Obligation, Due Thereafter	5,681,000
Purchase Obligation	$20,910,000

Lease_Obligations_Details

Lease Obligations (Details) (Railroad Transportation Equipment [Member], USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Railroad Transportation Equipment [Member]	'	'	'	'
Operating Leased Assets [Line Items]	'	'	'	'
Operating Leases, Rent Expense	$416,000	$379,000	$1,250,000	$955,000
Operating Lease Payments Due 2014	1,630,000	'	1,630,000	'
Operating Lease Payments Due 2015	1,567,000	'	1,567,000	'
Operating Lease Payments Due 2016	1,567,000	'	1,567,000	'
Operating Lease Payments Due 2017	1,052,000	'	1,052,000	'
Operating Lease Payments Due Thereafter	244,000	'	244,000	'
Total Operating Lease Payments Due	$6,060,000	'	$6,060,000	'

Derivative_Instruments_Income_

Derivative Instruments - Income Statement (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Designated as Hedging Instrument [Member] | Corn [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative, Nonmonetary Notional Amount, Percent of Required Need, Coverage	2.00%	'	2.00%	'
Not Designated as Hedging Instrument [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative Instruments, Realized Gain (Loss) Recognized in Income	$2,123,000	'	$4,346,000	'
Derivative Instruments, Unrealized Gain (Loss) Recognized in Income	1,318,000	'	1,890,000	'
Derivative Instruments, Gain (Loss) Recognized in Income	3,441,000	'	6,236,000	'
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Cost of Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative Instruments, Realized Gain (Loss) Recognized in Income	2,138,000	-9,645,000	4,361,000	-6,157,000
Derivative Instruments, Unrealized Gain (Loss) Recognized in Income	264,000	4,441,000	588,000	-254,000
Derivative Instruments, Gain (Loss) Recognized in Income	2,402,000	-5,204,000	4,949,000	-6,411,000
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative Instruments, Realized Gain (Loss) Recognized in Income	-15,000	'	-15,000	'
Derivative Instruments, Unrealized Gain (Loss) Recognized in Income	1,054,000	'	1,302,000	'
Derivative Instruments, Gain (Loss) Recognized in Income	$1,039,000	'	$1,287,000	'
Corn [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Concentration Risk, Amount of Material	'	'	40,000,000	'
Minimum [Member] | Designated as Hedging Instrument [Member] | Corn [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative, Nonmonetary Notional Amount, Percent of Required Need, Yearly Average	'	'	5.00%	'
Maximum [Member] | Designated as Hedging Instrument [Member] | Corn [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Derivative, Nonmonetary Notional Amount, Percent of Required Need, Yearly Average	'	'	60.00%	'

Derivative_Instruments_Balance

Derivative Instruments - Balance Sheet (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]	'	'
Derivative Instruments and Hedges, Assets	$1,343,923	$1,341,281
Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Other Receivables from Broker-Dealers and Clearing Organizations	-546,000	654,000
Derivative Instruments and Hedges, Assets	1,344,000	1,341,000
Commodity Contract [Member] | Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Asset, Fair Value, Gross Asset	1,890,000	894,000
Commodity Contract [Member] | Other Liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Asset, Fair Value, Gross Liability	$0	($206,000)

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (Commodity Contract [Member], Fair Value, Measurements, Recurring [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
Estimate of Fair Value, Fair Value Disclosure [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Current Asset, derivative financial instruments	$1,890,000	$894,000
Current Liability, derivative financial instruments	0	-206,000
Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Current Asset, derivative financial instruments	1,890,000	894,000
Current Liability, derivative financial instruments	0	-206,000
Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Current Asset, derivative financial instruments	0	0
Current Liability, derivative financial instruments	0	0
Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Current Asset, derivative financial instruments	0	0
Current Liability, derivative financial instruments	$0	$0

Unit_Redemption_and_Related_Li1

Unit Redemption and Related Litigation (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Unit Redemption and Related Litigation [Abstract]	'	'
Number of units redeemed	25,860	'
Payments for Repurchase of Common Stock	$30,000,000	$0