Homeland Energy Solutions 10-K 27 Feb 14 2013 Q4 Annual report Financial data

Dcoument_and_Entity_Informatio

Dcoument and Entity Information Document (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 27, 2014	Jun. 30, 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-K	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'Q4	'	'
Amendment Flag	'false	'	'
Entity Common Stock, Shares Outstanding	'	90,445	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Public Float	'	'	$0

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$38,490,952	$2,081,779
Accounts receivable	7,484,886	2,385,638
Derivative instruments	1,180,775	1,341,281
Inventory	7,397,733	9,655,732
Prepaid and other	1,901,710	1,937,966
Total current assets	56,456,056	17,402,396
PROPERTY AND EQUIPMENT	'	'
Land and improvements	22,533,935	22,474,880
Buildings	5,366,168	5,366,168
Equipment	139,453,228	136,867,806
Construction in progress	108,577	139,736
Gross Property and Equipment	167,461,908	164,848,590
Less accumulated depreciation	53,959,742	43,698,125
Total property and equipment	113,502,166	121,150,465
OTHER ASSETS	'	'
Loan fees, net of amortization of $1,145,047 and $1,097,175	27,925	75,797
Utility rights, net of amortization of $910,053 and $773,665	1,397,976	1,534,364
Other assets	2,694,003	1,684,146
Total Other Assets	4,119,904	3,294,307
TOTAL ASSETS	174,078,126	141,847,168
CURRENT LIABILITIES	'	'
Accounts payable	8,654,638	10,547,541
Due to former member	30,000,000	0
Interest payable	1,361	2,512
Property tax payable	464,524	441,114
Payroll payable	507,187	213,591
Total current liabilities	39,627,710	11,204,758
COMMITMENTS AND CONTINGENCIES	'	'
LONG-TERM LIABILITIES	'	'
Term revolving loan	15,000,000	1,000,000
Other Liabilities	303,526	268,793
Total long-term liabilities	15,303,526	1,268,793
MEMBERS' EQUITY, (64,585 and 90,445 units issued and outstanding as of December 31, 2013 and 2012, respectively	119,146,890	129,373,617
TOTAL LIABILITIES AND MEMBERS' EQUITY	$174,078,126	$141,847,168

Balance_Sheets_Parenthetical

Balance Sheets Parenthetical (USD $)	Dec. 31, 2013	Dec. 31, 2012
Other Assets:	'	'
Loan fees, net of amortization	$1,145,047	$1,097,175
Utility rights, net of amortization	$910,053	$773,665
MEMBERS’ EQUITY	'	'
Members Capital units issued and outstanding	64,585	90,445

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue	$400,211,785	$359,242,777	$419,312,560
Costs of Goods Sold	368,758,166	356,064,736	379,166,073
Gross Profit	31,453,619	3,178,041	40,146,487
Selling, general and administrative expenses	3,380,466	2,758,898	2,764,369
Operating Income	28,073,153	419,143	37,382,118
OTHER INCOME (EXPENSE)	'	'	'
Interest expense	-60,230	-246,272	-1,333,840
Interest income	11,506	820	32,025
Other Income	209,479	321,074	273,465
Total Other Income (Expense)	160,755	75,622	-1,028,350
Net Income	$28,233,908	$494,765	$36,353,768
Basic & diluted net income per capital unit	$359.48	$5.47	$401.94
Distribution per capital unit	$131	$133	$79
Weighted average number of units outstanding for the calculation of basic & diluted net income per capital unit	78,542	90,445	90,445

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net Income	$28,233,908	$494,765	$36,353,768
Adjustments to reconcile net income to net cash provided by operating activities:	'	'	'
Depreciation and amortization	10,445,877	11,817,100	12,476,253
Unrealized loss (gain) on risk management activities	160,506	259,437	-65,404
Change in working capital components:	'	'	'
Accounts receivable	-5,099,248	1,010,396	9,646,266
Inventory	2,257,999	845,702	-540,883
Prepaid expenses and other	36,256	309,158	-274,102
Accounts payable and other accrued expenses	-1,756,304	1,860,217	2,128,525
Net cash provided by operating activities	34,278,994	16,596,775	59,724,423
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Payments for equipment and construction in progress	-2,399,329	-1,437,370	-4,275,040
Increase in other assets	-1,009,857	-593,348	-875,188
Decrease in restricted cash	0	174,687	180,065
Net cash (used in) investing activities	-3,409,186	-1,856,031	-4,970,163
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Increase (decrease) in checks issued in excess of bank balance	0	0	-1,574,710
Distribution to members	-8,460,635	-12,029,185	-13,295,415
Proceeds from long-term borrowings	130,350,000	24,750,000	0
Redemption of member units	0	0	-1,000,000
Payments on long-term borrowings	-116,350,000	-30,533,333	-33,730,582
Net cash provided by (used in) financing activities	5,539,365	-17,812,518	-49,600,707
Net increase (decrease) in cash	36,409,173	-3,071,774	5,153,553
Cash and Cash Equivalents - Beginning	2,081,779	5,153,553	0
Cash and Cash Equivalents - Ending	38,490,952	2,081,779	5,153,553
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	'	'	'
Cash paid for interest, net of capitalized interest of none, none, and $59,654, respectively	61,381	256,727	1,019,499
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES	'	'	'
Equity adjustment in investee	0	215,610	0
Accounts payable related to property and equipment	213,989	0	0
Commitment to redeem membership units	$30,000,000	$0	$0

Statements_of_Cash_Flows_Paren

Statements of Cash Flows Parenthetical (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash paid for interest, net of capitalized interest of none, $59,654 and none, respectively	$0	$0	$59,654

Statement_of_Members_Equity

Statement of Members' Equity (USD $)	Total	Stockholders' Equity, Total [Member]
Members' Equity at Dec. 31, 2010	'	$112,483,814
Stock Repurchased and Retired During Period, Value	-1,000,000	-1,000,000
Distribution to members	13,295,415	-7,145,155
Net Income	36,353,768	36,353,768
Equity adjustment in investee	0	'
Commitment to redeem membership units	0	'
Members' Equity at Dec. 31, 2011	'	140,692,427
Stock Repurchased and Retired During Period, Value	0	'
Distribution to members	12,029,185	-12,029,185
Net Income	494,765	494,765
Equity adjustment in investee	215,610	215,610
Commitment to redeem membership units	0	'
Members' Equity at Dec. 31, 2012	129,373,617	129,373,617
Stock Repurchased and Retired During Period, Value	0	'
Distribution to members	8,460,635	-8,460,635
Net Income	28,233,908	28,233,908
Equity adjustment in investee	0	'
Commitment to redeem membership units	30,000,000	-30,000,000
Members' Equity at Dec. 31, 2013	$119,146,890	$119,146,890

Statement_of_Members_Equity_Pa

Statement of Members' Equity Parenthetical	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2011
Stock Repurchased and Retired During Period, Shares	25,860	1,000

Nature_of_Business_and_Signifi

Nature of Business and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Nature of Business and Significant Accounting Policies [Abstract]	'
Nature of Business and Significant Accounting Policies	'
	Nature of Business and Significant Accounting Policies
	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 133 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 and 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. 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 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.
	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 and Equipment: The Company incurred site selection and plan development costs on the proposed site that were capitalized. Significant additions, betterments and costs to acquire land options are capitalized, while expenditures for maintenance and repairs are charged to operations when incurred. Property and equipment are stated at cost. The Company uses the straight-line method of computing depreciation over the estimated useful lives as follows.
		Estimated Useful Life in Years
		Minimum	Maximum
	Land Improvements	20	40
	Buildings	10	40
	Equipment	7	40
	Land improvements relate to two general categories: road infrastructure and general sitework. Road infrastructure relates to the excavating and paving of surface roads and the sitework includes such things as the well system and earthmoving. Buildings relate to three general categories: grain handling, process and administrative buildings. Equipment relates to three general categories: mechanical equipment, rail handling equipments and administrative and maintenance equipment. Mechanical equipment generally relates to equipment for handling inventories and the production of ethanol and related products, including such things as boilers, cooling towers, grain bins, centrifuges, conveyors, fermentation tanks, pumps and drying equipment. Rail handling equipments relates to railroad track. Administrative and maintenance equipment includes vehicles, computer systems, security equipments, testing devices and shop equipment.
	The Company reviewed its usage, continued maintenance and productivity of its processing and production equipment, based on this review the Company reevaluated the useful lives of such equipment. As such, effective October 1, 2012 the Company increased the estimated useful lives on a significant portion of its processing and production equipment from 10 to 15 years. This change in estimate is accounted for on a prospective basis. This change resulted in a decrease in depreciation expense, an increase to operating income and an increase in net income of approximately $750,000, and an increase in income per unit of $8.29 for the Fourth Quarter 2012.
	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 in 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. The Company has concluded that no impairment is 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.
	Loan Fees and Utility Rights: Utility rights consist of payments to electric and natural gas companies for construction in aid of electric and gas lines to the facility but the Company retains no ownership rights to the assets. The loan fees are amortized over the term of the loan and utility rights are amortized over 15 years or the anticipated useful life utilizing a method that materially approximates the straight-line method. The useful life was determined in part by the length of service agreements the Company has with the utility companies as well as normal usage of such infrastructure.
	At December 31, 2013, the Company anticipates the following amortization of Loan Fees and Utility Rights for the twelve month periods ended December 31:
	2014		$	164,000
	2015		136,000
	2016		136,000
	2017		136,000
	2018		136,000
	Thereafter		718,000
	Total amortization		$	1,426,000
	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. The 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.
	Income Taxes: The Company was formed under sections of the federal and state income tax laws which provide that, in lieu of corporate income taxes, the members separately account for their share of the Company's items of income, deductions, losses and credits. As a result of this election, no income taxes have been recognized in the accompanying financial statements.
	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.
	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. 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 date. If the units are not redeemed, basic and diluted net income per unit, including the 25,860 shares, for the three and twelve months ended December 31, 2013 would be $139.92 and $312.17, respectively.
	Environmental Liabilities: The Company's operations are subject to environmental laws and regulations adopted by various governmental authorities in the jurisdiction in which it operates. These laws require the Company to investigate and remediate the effects of the release or disposal of materials at its locations. Accordingly, the Company has adopted policies, practices and procedures in the areas of pollution control, occupational health and the production, handling, storage and use of hazardous materials to prevent material environmental or other damage, and to limit the financial liability which could result from such events. Environmental liabilities are recorded when the Company's liability is probable and the costs can be reasonably estimated. No expense or liability, including asset retirement obligations, for environmental liabilities has been recorded for the years ended December 31, 2013, 2012, or 2011.
	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 and distiller grains 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 twelve months ended December 31, 2013, ethanol sales averaged approximately 76% of total revenues, while approximately 21% of revenues were generated from the sale of distiller grains and 3% of revenues were generated from the sale of corn oil. For the twelve months ended December 31, 2013, corn costs averaged approximately 86% of cost of goods sold.
	The Company's operating and financial performance is largely driven by the prices at which it sells ethanol 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.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2013
Inventory [Abstract]	'
Inventory	'
	INVENTORY
	Inventory consisted of the following as of December 31, 2013 and 2012.
		31-Dec-13		31-Dec-12
	Raw Materials	$	4,617,404	$	4,634,704
	Work in Process	1,600,041		2,350,304
	Finished Goods	1,180,288		2,670,724
	Totals	$	7,397,733	$	9,655,732

Debt

Debt	12 Months Ended
	Dec. 31, 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 a term revolving loan with Home Federal.
	Term Revolving Loan
	Under the terms of the Seventh Amendment to the Master Loan Agreement, the company has a $20 million term revolving loan which has a maturity date of August 1, 2018. Interest on the term revolving loan accrues at a rate equal to the one month LIBOR plus 310 basis points, 3.27% on December 31, 2013. The Company is required to make monthly payments of interest until the maturity date of the term revolving loan on August 1, 2018, on which date the unpaid principal balance of the term revolving loan becomes due. The balance outstanding on the term revolving loan as of December 31, 2013 and December 31, 2012 was $15,000,000 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	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	RELATED PARTY TRANSACTIONS
	Due to Former Member
	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 memberships 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 agreements. The Company is asking the Iowa court to require Mr. Retterath to complete the repurchase agreement pursuant to its terms.
	Mr. Retterath contends that 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 its balance sheet. If the Company is ultimately unsuccessful in its lawsuit against Mr. Retterath, the Company will reevaluate the accounting considerations made during the period of time that the lawsuit is pending.
	Other Matters
	The Company purchases corn and materials from members of its Board of Directors who own or manage elevators or are local producers of corn. Purchases during the years ended December 31, 2013, 2012 and 2011 from these companies and individuals totaled approximately $4,347,000, $0 and $16,927,000, respectively. Amounts due to those members was $0 as of December 31, 2013 and 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 years ended December 31, 2013, 2012, and 2011 the Company incurred net costs of approximately $139,000, $119,000 and $244,000, respectively related to this agreement.

Commitments_Contingencies_and_

Commitments, Contingencies and Agreements	12 Months Ended
	Dec. 31, 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
	Prior to May 1, 2011, the Company had entered into a marketing agreement to sell all ethanol produced at the plant to an unrelated entity at a mutually agreed on price, less commission and transportation charges. This agreement was terminated effective April 30, 2011.
	Effective May 1, 2011, the Company entered into a marketing agreement with RPMG, a related party, to sell all ethanol produced at the plant to an entity in which the Company invests in at a mutually agreed on price, less commission and transportation charges. As of December 31, 2013, the Company had commitments to sell approximately 13,800,000 gallons at various fixed prices and 20,700,000 gallons at basis price levels indexed against exchanges for delivery through March 31, 2014.
	Effective July 28, 2011, the Company 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 December 31, 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 January 31, 2014.
	The Company also has an investment in RPMG, LLC, included in other assets, totaling approximately $2,305,000 and $1,293,000 as of December 31, 2013 and 2012.
	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 December 31, 2013, the Company had approximately 69,000 tons of distiller grains commitments for delivery through September 2014 at various fixed prices.
	Sales and marketing fees related to the agreements in place for the years ended December 31, 2013, 2012 and 2011 were as follows:
		2013		2012		2011
	Sales ethanol - unrelated parties	$	—	$	—	$	103,973,000
	Sales ethanol - RPMG	305,444,000		276,321,000		241,229,000
	Sales distiller grains	82,552,000		71,272,000		71,647,000
	Sales corn oil - RPMG	12,558,000		11,649,000		2,424,000
	Marketing fees ethanol - unrelated parties	—		—		558,000
	Marketing fees ethanol - RPMG	225,000		392,000		380,000
	Marketing fees distiller grains	744,000		723,000		910,000
	Marketing fees corn oil - RPMG	67,000		67,000		17,000
		2013		2012		2011
	Amount due from RPMG	5,245,000		199,000		1,113,000
	Amount due from CHS	2,147,000		2,077,000		2,255,000
	At December 31, 2013, the Company had approximately $16,163,000 in outstanding corn purchase commitments for bushels at various prices and approximately 2,500,000 bushels of unpriced corn through December 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 December 31:
	2014	$	3,828,000
	2015	3,787,000
	2016	3,787,000
	2017	3,787,000
	2018	3,787,000
	Thereafter	947,000
	Total anticipated commitments	$	19,923,000

Lease_Obligations

Lease Obligations	12 Months Ended
	Dec. 31, 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 years ended December 31, 2013, 2012 and 2011 was approximately $1,665,000, $1,334,000 and $2,365,000.
	At December 31, 2013, the Company had the following approximate minimum rental commitments under non-cancelable operating leases for the twelve month periods ended December 31:
	2014	$	1,663,000
	2015	1,663,000
	2016	1,663,000
	2017	861,000
	2018	156,000
	Thereafter	—
	Total lease commitments	$	6,006,000

Employee_Benefit_Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2013
Employee Benefit Plans [Abstract]	'
Employee Benefit Plans	'
	EMPLOYEE BENEFIT PLANS
	The Company has adopted a Simple IRA Adoption Agreement which provides retirement savings options for all eligible employees. Employees meeting certain eligibility requirements can participate in the plan. The Company makes a matching contribution based on the participants' eligible wages. For the years ended December 31, 2013, 2012 and 2011 the Company made matching contributions of approximately $64,000, $69,000 and $58,000, respectively.

Derivative_Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 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 46 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 December 31, 2013, the Company has hedged portions of its anticipated monthly purchases for corn averaging approximately 7% 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 approximate amount of realized and unrealized gains (losses) and changes in fair value recognized in earnings on commodity contracts for periods ended December 31, 2013, 2012, and 2011 and the fair value of derivatives as of December 31, 2013 and 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 year ended December 31, 2013.
		Cost of Goods Sold	$	5,914,962		$	(436,513	)	$	5,478,449
		Revenue	(60,060		)	(282,660		)	(342,720		)
		Total	$	5,854,902		$	(719,173	)	$	5,135,729
	Derivatives not designated as hedging instruments: Commodity contracts for the year ended December 31, 2012.
		Cost of Goods Sold	$	(5,152,176	)	$	998,738		$	(4,153,438	)
	Derivatives not designated as hedging instruments: Commodity contracts for the year ended December 31, 2011.
		Cost of Good Sold	$	(562,081	)	$	(311,413	)	$	(873,494	)
		Revenue	(4,830		)	—			(4,830		)
		Total	$	(566,911	)	$	(311,413	)	$	(878,324	)
		Balance Sheet Classification	31-Dec-13			31-Dec-12
	Futures and option contracts through December 2014
	In gain position		$	250,813		$	893,800
	In loss position		(282,660		)	(206,475		)
	Cash held by broker		1,212,622			653,956
		Current Asset	$	1,180,775		$	1,341,281

Fair_Value_Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2013
Fair Value Measurements [Abstract]	'
Fair Value Measurements	'
	FAIR VALUE MEASUREMENTS
	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 December 31, 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
	31-Dec-13
	Assets	$	250,813		$	250,813		$	—	$	—
	Liabilities	(282,660		)	(282,660		)	—		—
	31-Dec-12
	Assets	$	893,800		$	893,800		$	—	$	—
	Liabilities	(206,475		)	(206,475		)	—		—

Unit_Redemption_Related_Litiga

Unit Redemption & Related Litigation (Notes)	12 Months Ended
	Dec. 31, 2013
Unit Redemption & Related Litigation [Abstract]	'
Unit Redemption and Related Litigation	'
	LITIGATION MATTERS
	Retterath
	In relation to the repurchase agreement discussed in Note 4, on August 1, 2013 Mr. Retterath filed a lawsuit against 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. Mr. Retterath's factual basis for his claims is unclear from the complaint and amended complaints Mr. Retterath has filed, however, it appears that Mr. Retterath is claiming that certain actions taken by the Company violated fiduciary duties owed to him as a member or fraudulently induced him to take certain actions. Mr. Retterath is also claiming violations of state and federal securities laws and violations of Florida's deceptive and unfair trade practices statutes. On August 14, 2013, the Company filed a lawsuit in Iowa state court to enforce the repurchase agreement the Company entered into with Mr. Retterath.
	GS Cleantech Corporation
	On August 9, 2013, GL Cleantech Corporation (GS Cleantech), a subsidiary of Greenshift Corporation, filed a complaint against the Company alleging the the Company's operation of a corn oil extraction process licensed by the Company infringes patent rights claimed by GL Cleantech. GS Cleantech seeks royalties, damages and potentially triple damages associated with the alleged infringement, as well as attorney's fees from the Company. The Company has filed an answer and counterclaims claiming invalidity of the patents, noninfringement, and inequitable conduct. The Company is not currently able to predict the outcome of the litigation with any degree of certainty.

Quarterly_Financial_Data_Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Data (Unaudited) [Abstract]	'
Quarterly Financial Data (Unaudited)	'
	QUARTERLY FINANCIAL DATA (UNAUDITED)
	Summary quarterly results for the years ended December 31, 2013, 2012 and 2011 are as follows:
	2013	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
	Total Revenues	$	97,975,795	$	112,243,015	$	98,342,436		$	91,650,539
	Gross Profit	3,157,969		8,613,215		5,614,185			14,068,250
	Operating Income	2,440,555		7,944,088		4,939,290			12,749,220
	Net Income	2,478,297		8,038,058		5,062,318			12,655,235
	Basic & diluted earnings per unit	$	27.4	$	88.87	$	73.28		$	195.95
	2012	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
	Total Revenues	$	92,011,614	$	93,780,274	$	84,499,206		$	88,951,683
	Gross Profit (Loss)	2,367,009		1,896,219		(1,769,920		)	684,733
	Operating Income (Loss)	1,594,601		1,240,174		(2,416,309		)	677
	Net Income (Loss)	1,645,659		1,221,495		(2,467,293		)	94,904
	Basic & diluted earnings (loss) per unit	$	18.2	$	13.51	$	(27.28	)	$	1.05
	2011	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
	Total Revenues	$	94,498,066	$	106,548,491	$	109,993,347		$	108,272,656
	Gross Profit	4,993,173		11,130,673		10,139,712			13,882,929
	Operating Income	4,287,983		10,485,166		9,417,420			13,191,549
	Net Income	4,277,512		10,216,858		9,133,070			12,726,328
	Basic & diluted earnings per unit	$	47.26	$	112.96	$	100.98		$	140.71

Subsequent_Events_Notes

Subsequent Events (Notes)	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	SUBSEQUENT EVENTS
	On February 14, 2014, the Company executed amended loan agreements with Home Federal, pursuant to which Home Federal loaned the Company $15 million. The loan requires monthly principal payments of $250,000 plus interest at a rate of LIBOR plus 310 basis points and will mature March 1, 2019. The purpose of this loan is to provide funds to offset the liability associated with the Retterath repurchase agreement discussed in Note 4. The proceeds will be placed in a separate account which will be used to finance the first payment due to Mr. Retterath pursuant to the repurchase agreement.
	No other events requiring recognition or disclosure in the financial statements have occurred through February 27, 2014.

Accounting_Policies

Accounting Policies	12 Months Ended
	Dec. 31, 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 and 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. 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 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.
Inventories	'
	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 and Equipment	'
	Property and Equipment: The Company incurred site selection and plan development costs on the proposed site that were capitalized. Significant additions, betterments and costs to acquire land options are capitalized, while expenditures for maintenance and repairs are charged to operations when incurred. Property and equipment are stated at cost. The Company uses the straight-line method of computing depreciation over the estimated useful lives as follows.
		Estimated Useful Life in Years
		Minimum	Maximum
	Land Improvements	20	40
	Buildings	10	40
	Equipment	7	40
	Land improvements relate to two general categories: road infrastructure and general sitework. Road infrastructure relates to the excavating and paving of surface roads and the sitework includes such things as the well system and earthmoving. Buildings relate to three general categories: grain handling, process and administrative buildings. Equipment relates to three general categories: mechanical equipment, rail handling equipments and administrative and maintenance equipment. Mechanical equipment generally relates to equipment for handling inventories and the production of ethanol and related products, including such things as boilers, cooling towers, grain bins, centrifuges, conveyors, fermentation tanks, pumps and drying equipment. Rail handling equipments relates to railroad track. Administrative and maintenance equipment includes vehicles, computer systems, security equipments, testing devices and shop equipment.
	The Company reviewed its usage, continued maintenance and productivity of its processing and production equipment, based on this review the Company reevaluated the useful lives of such equipment. As such, effective October 1, 2012 the Company increased the estimated useful lives on a significant portion of its processing and production equipment from 10 to 15 years. This change in estimate is accounted for on a prospective basis. This change resulted in a decrease in depreciation expense, an increase to operating income and an increase in net income of approximately $750,000, and an increase in income per unit of $8.29 for the Fourth Quarter 2012.
	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 in 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. The Company has concluded that no impairment is 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.
Loan Fees and Utility Rights	'
	Loan Fees and Utility Rights: Utility rights consist of payments to electric and natural gas companies for construction in aid of electric and gas lines to the facility but the Company retains no ownership rights to the assets. The loan fees are amortized over the term of the loan and utility rights are amortized over 15 years or the anticipated useful life utilizing a method that materially approximates the straight-line method. The useful life was determined in part by the length of service agreements the Company has with the utility companies as well as normal usage of such infrastructure.
	At December 31, 2013, the Company anticipates the following amortization of Loan Fees and Utility Rights for the twelve month periods ended December 31:
	2014		$	164,000
	2015		136,000
	2016		136,000
	2017		136,000
	2018		136,000
	Thereafter		718,000
	Total amortization		$	1,426,000
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. The 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.
Income Taxes	'
	Income Taxes: The Company was formed under sections of the federal and state income tax laws which provide that, in lieu of corporate income taxes, the members separately account for their share of the Company's items of income, deductions, losses and credits. As a result of this election, no income taxes have been recognized in the accompanying financial statements.
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.
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. 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 date. If the units are not redeemed, basic and diluted net income per unit, including the 25,860 shares, for the three and twelve months ended December 31, 2013 would be $139.92 and $312.17, respectively.
Environmental Liabilities	'
	Environmental Liabilities: The Company's operations are subject to environmental laws and regulations adopted by various governmental authorities in the jurisdiction in which it operates. These laws require the Company to investigate and remediate the effects of the release or disposal of materials at its locations. Accordingly, the Company has adopted policies, practices and procedures in the areas of pollution control, occupational health and the production, handling, storage and use of hazardous materials to prevent material environmental or other damage, and to limit the financial liability which could result from such events. Environmental liabilities are recorded when the Company's liability is probable and the costs can be reasonably estimated. No expense or liability, including asset retirement obligations, for environmental liabilities has been recorded for the years ended December 31, 2013, 2012, or 2011.
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 and distiller grains 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 twelve months ended December 31, 2013, ethanol sales averaged approximately 76% of total revenues, while approximately 21% of revenues were generated from the sale of distiller grains and 3% of revenues were generated from the sale of corn oil. For the twelve months ended December 31, 2013, corn costs averaged approximately 86% of cost of goods sold.
	The Company's operating and financial performance is largely driven by the prices at which it sells ethanol 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.

Nature_of_Business_and_Signifi1

Nature of Business and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Nature of Business and Significant Accounting Policies [Abstract]	'
Property, Plant and Equipment	'
		Estimated Useful Life in Years
		Minimum	Maximum
	Land Improvements	20	40
	Buildings	10	40
	Equipment	7	40
Amortization of Loan Fees and Utility Rights	'
	2014		$	164,000
	2015		136,000
	2016		136,000
	2017		136,000
	2018		136,000
	Thereafter		718,000
	Total amortization		$	1,426,000

Inventory_Tables

Inventory (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory [Abstract]	'
Schedule of Inventory	'
	Inventory consisted of the following as of December 31, 2013 and 2012.
		31-Dec-13		31-Dec-12
	Raw Materials	$	4,617,404	$	4,634,704
	Work in Process	1,600,041		2,350,304
	Finished Goods	1,180,288		2,670,724
	Totals	$	7,397,733	$	9,655,732

Commitments_Contingencies_and_1

Commitments, Contingencies and Agreements (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments, Contingencies and Agreements [Abstract]	'
Schedule of Related Party Transactions	'
		2013		2012		2011
	Sales ethanol - unrelated parties	$	—	$	—	$	103,973,000
	Sales ethanol - RPMG	305,444,000		276,321,000		241,229,000
	Sales distiller grains	82,552,000		71,272,000		71,647,000
	Sales corn oil - RPMG	12,558,000		11,649,000		2,424,000
	Marketing fees ethanol - unrelated parties	—		—		558,000
	Marketing fees ethanol - RPMG	225,000		392,000		380,000
	Marketing fees distiller grains	744,000		723,000		910,000
	Marketing fees corn oil - RPMG	67,000		67,000		17,000
		2013		2012		2011
	Amount due from RPMG	5,245,000		199,000		1,113,000
	Amount due from CHS	2,147,000		2,077,000		2,255,000
Contractual Obligation, Fiscal Year Maturity Schedule	'
	2014	$	3,828,000
	2015	3,787,000
	2016	3,787,000
	2017	3,787,000
	2018	3,787,000
	Thereafter	947,000
	Total anticipated commitments	$	19,923,000

Lease_Obligations_Tables

Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2013
Lease Obligations [Abstract]	'
Operating Leases Minimum Rental Commitments	'
	2014	$	1,663,000
	2015	1,663,000
	2016	1,663,000
	2017	861,000
	2018	156,000
	Thereafter	—
	Total lease commitments	$	6,006,000

Derivative_Instruments_Tables

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 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 year ended December 31, 2013.
		Cost of Goods Sold	$	5,914,962		$	(436,513	)	$	5,478,449
		Revenue	(60,060		)	(282,660		)	(342,720		)
		Total	$	5,854,902		$	(719,173	)	$	5,135,729
	Derivatives not designated as hedging instruments: Commodity contracts for the year ended December 31, 2012.
		Cost of Goods Sold	$	(5,152,176	)	$	998,738		$	(4,153,438	)
	Derivatives not designated as hedging instruments: Commodity contracts for the year ended December 31, 2011.
		Cost of Good Sold	$	(562,081	)	$	(311,413	)	$	(873,494	)
		Revenue	(4,830		)	—			(4,830		)
		Total	$	(566,911	)	$	(311,413	)	$	(878,324	)
Schedule of Fair Value of Derivatives Instruments, Balance Sheet	'
		Balance Sheet Classification	31-Dec-13			31-Dec-12
	Futures and option contracts through December 2014
	In gain position		$	250,813		$	893,800
	In loss position		(282,660		)	(206,475		)
	Cash held by broker		1,212,622			653,956
		Current Asset	$	1,180,775		$	1,341,281

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 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
	31-Dec-13
	Assets	$	250,813		$	250,813		$	—	$	—
	Liabilities	(282,660		)	(282,660		)	—		—
	31-Dec-12
	Assets	$	893,800		$	893,800		$	—	$	—
	Liabilities	(206,475		)	(206,475		)	—		—

Quarterly_Financial_Data_Unaud1

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Data (Unaudited) [Abstract]	'
Schedule of Quarterly Financial Information	'
	2013	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
	Total Revenues	$	97,975,795	$	112,243,015	$	98,342,436		$	91,650,539
	Gross Profit	3,157,969		8,613,215		5,614,185			14,068,250
	Operating Income	2,440,555		7,944,088		4,939,290			12,749,220
	Net Income	2,478,297		8,038,058		5,062,318			12,655,235
	Basic & diluted earnings per unit	$	27.4	$	88.87	$	73.28		$	195.95
	2012	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
	Total Revenues	$	92,011,614	$	93,780,274	$	84,499,206		$	88,951,683
	Gross Profit (Loss)	2,367,009		1,896,219		(1,769,920		)	684,733
	Operating Income (Loss)	1,594,601		1,240,174		(2,416,309		)	677
	Net Income (Loss)	1,645,659		1,221,495		(2,467,293		)	94,904
	Basic & diluted earnings (loss) per unit	$	18.2	$	13.51	$	(27.28	)	$	1.05
	2011	First Quarter		Second Quarter		Third Quarter			Fourth Quarter
	Total Revenues	$	94,498,066	$	106,548,491	$	109,993,347		$	108,272,656
	Gross Profit	4,993,173		11,130,673		10,139,712			13,882,929
	Operating Income	4,287,983		10,485,166		9,417,420			13,191,549
	Net Income	4,277,512		10,216,858		9,133,070			12,726,328
	Basic & diluted earnings per unit	$	47.26	$	112.96	$	100.98		$	140.71

Nature_of_Business_and_Signifi2

Nature of Business and Significant Accounting Policies (Details) (Ethanol [Member])	12 Months Ended
	Dec. 31, 2013
	gal
Ethanol [Member]	'
Product Information [Line Items]	'
Annual Production Capacity, Minimum	100,000,000
Annual Production Capacity, Current	133,000,000

Investment_Details

Investment (Details)	Dec. 31, 2013
Nature of Business and Significant Accounting Policies [Abstract]	'
Equity Method Investment, Ownership Percentage	20.00%

Property_Plant_and_Equipment_D

Property, Plant and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'
Increase in Net Income During Period	$750,000
Income (Loss) from Continuing Operations, Per Basic Share	$8.29
Other Machinery and Equipment [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'10
Other Machinery and Equipment [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'15
Land Improvements [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'20
Land Improvements [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'40
Building [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'10
Building [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'40
Equipment [Member] | Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'7
Equipment [Member] | Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'40

Amortization_of_Loan_Fees_and_

Amortization of Loan Fees and Utility Rights (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Amoritzation of financing costs and utility rights, future minimum payments, due in next twelve months	$164,000
Amoritzation of financing costs and utility rights, future minimum payments, due in two years	136,000
Amoritzation of financing costs and utility rights, future minimum payments, due in three years	136,000
Amoritzation of financing costs and utility rights, future minimum payments, due in four years	136,000
Amoritzation of financing costs and utility rights, future minimum payments, due in five years	136,000
Amoritzation of financing costs and utility rights, future minimum payments, due thereafter	718,000
Amortization of Financing Costs	$1,426,000

Committed_Shares_to_be_Redeeme

Committed Shares to be Redeemed (Details) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Nature of Business and Significant Accounting Policies [Abstract]	'	'	'	'
Stock Repurchased and Retired During Period, Shares	'	25,860	'	1,000
Commitment to redeem membership units	'	$30,000,000	$0	$0
Earnings Per Share, Basic and Diluted, Including Redeemed Shares	$139.92	$312.17	'	'

Risk_and_Uncertainties_Details

Risk and Uncertainties (Details)	12 Months Ended
	Dec. 31, 2013
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	21.00%
Sales Revenue, Segment [Member] | Corn Oil [Member]	'
Concentration Risk [Line Items]	'
Concentration Risk, Percentage	3.00%
Cost of Goods, Segment [Member] | Corn [Member]	'
Concentration Risk [Line Items]	'
Concentration Risk, Percentage	86.00%

Inventory_Details

Inventory (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory [Abstract]	'	'
Raw Materials	$4,617,404	$4,634,704
Work in Process	1,600,041	2,350,304
Finished Goods	1,180,288	2,670,724
Inventory	$7,397,733	$9,655,732

Debt_Nature_of_Business_Detail

Debt Nature of Business (Details) (Ethanol [Member])	12 Months Ended
	Dec. 31, 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], Term Revolving Loan [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Line of Credit [Member] | Home Federal Savings Bank [Member] | Term Revolving Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument, Basis Spread on Variable Rate	3.10%	'
Line of Credit Facility, Maximum Borrowing Capacity	$20,000,000	'
Line of Credit Facility, Interest Rate at Period End	3.27%	'
Line of Credit Facility, Amount Outstanding	$15,000,000	$1,000,000

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related Party Transaction [Line Items]	'	'	'
Stock Repurchased and Retired During Period, Shares	25,860	'	1,000
Commitment to redeem membership units	$30,000,000	$0	$0
Stock Repurchased and Retired During Period, Value	0	0	-1,000,000
Due to Related Parties	30,000,000	0	'
Director [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Purchases from Related Party	4,347,000	0	16,927,000
Due to Related Parties	0	'	'
Investor [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Management Services Agreement Fees with Related Party	$139,000	$119,000	$244,000

Supply_Commitments_Details

Supply Commitments (Details) (Supply Commitment [Member])	12 Months Ended
	Dec. 31, 2013
	gal
Ethanol [Member]	'
Supply Commitment [Line Items]	'
Supply Commitment, Minimum Amount at Varying Fixed Price, Mass	13,800,000
Supply Commitment, Minimum Amount at Basis Price Levels, Mass	20,700,000
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	69,000

Related_Party_Details

Related Party (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Investor [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Equity Method Investments	$2,305,000	$1,293,000	'
Ethanol [Member] | Investor [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Sales	305,444,000	276,321,000	241,229,000
Marketing Fees	225,000	392,000	380,000
Ethanol [Member] | Unrelated Party [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Sales	0	0	103,973,000
Marketing Fees	0	0	558,000
Ethanol [Member] | RPMG [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Accounts Receivable	5,245,000	199,000	1,113,000
Distillers Grains [Member] | Unrelated Party [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Sales	82,552,000	71,272,000	71,647,000
Marketing Fees	744,000	723,000	910,000
Distillers Grains [Member] | CHS [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Accounts Receivable	2,147,000	2,077,000	2,255,000
Corn Oil [Member] | Investor [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Sales	12,558,000	11,649,000	2,424,000
Marketing Fees	$67,000	$67,000	$17,000

Purchase_Commitments_Details

Purchase Commitments (Details) (Corn [Member], USD $)	12 Months Ended
	Dec. 31, 2013
	bu
Corn [Member]	'
Long-term Purchase Commitment [Line Items]	'
Long-term Purchase Commitment, Amount	$16,163,000
Long-term Purchase Commitment, Minimum Mass Required	2,500,000

Purchase_Commitments_Other_Det

Purchase Commitments Other (Details) (Public Utilities, Inventory, Fuel [Member], USD $)	Dec. 31, 2013
Public Utilities, Inventory, Fuel [Member]	'
Long-term Purchase Commitment [Line Items]	'
Purchase Obligation, Due in 2014	$3,828,000
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 in 2018	3,787,000
Purchase Obligation, Due Thereafter	947,000
Purchase Obligation	$19,923,000

Lease_Obligations_Details

Lease Obligations (Details) (Railroad Transportation Equipment [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Railroad Transportation Equipment [Member]	'	'	'
Operating Leased Assets [Line Items]	'	'	'
Operating Leases, Rent Expense	$1,665,000	$1,334,000	$2,365,000
Operating Lease Payments Due 2014	1,663,000	'	'
Operating Lease Payments Due 2015	1,663,000	'	'
Operating Lease Payments Due 2016	1,663,000	'	'
Operating Lease Payments Due 2017	861,000	'	'
Operating Lease Payments Due 2018	156,000	'	'
Operating Lease Payments Due Thereafter	0	'	'
Total Operating Lease Payments Due	$6,006,000	'	'

Employee_Benefit_Plans_Details

Employee Benefit Plans (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Benefit Plans [Abstract]	'	'	'
Defined Benefit Plan, Contributions by Employer	$64,000	$69,000	$58,000

Derivative_Instruments_Balance

Derivative Instruments - Balance Sheet (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
			Corn [Member]	Minimum [Member]	Maximum [Member]	Other Current Assets [Member]	Other Current Assets [Member]	Other Current Assets [Member]	Other Current Assets [Member]	Corn [Member]
			Designated as Hedging Instrument [Member]	Corn [Member]	Corn [Member]			Commodity Contract [Member]	Commodity Contract [Member]	bu
				Designated as Hedging Instrument [Member]	Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]	'	'	'	'	'	'	'	'	'	'
Concentration Risk, Amount of Material	'	'	'	'	'	'	'	'	'	46,000,000
Derivative, Nonmonetary Notional Amount, Percent of Required Need, Yearly Average	'	'	'	5.00%	60.00%	'	'	'	'	'
Derivative, Nonmonetary Notional Amount, Percent of Required Need, Coverage	'	'	7.00%	'	'	'	'	'	'	'
Derivative Asset, Fair Value, Gross Asset	'	'	'	'	'	'	'	$250,813	$893,800	'
Derivative Asset, Fair Value, Gross Liability	'	'	'	'	'	'	'	-282,660	-206,475	'
Other Receivables from Broker-Dealers and Clearing Organizations	'	'	'	'	'	1,212,622	653,956	'	'	'
Derivative instruments	$1,180,775	$1,341,281	'	'	'	$1,180,775	$1,341,281	'	'	'

Derivative_Instruments_Income_

Derivative Instruments - Income Statement (Details) (Not Designated as Hedging Instrument [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative Instruments, Realized Gain (Loss) Recognized in Income	$5,854,902	'	($566,911)
Derivative Instruments, Unrealized Gain (Loss) Recognized in Income	-719,173	'	-311,413
Derivative Instruments, Gain (Loss) Recognized in Income	5,135,729	'	-878,324
Commodities [Member] | Cost of Sales [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative Instruments, Realized Gain (Loss) Recognized in Income	5,914,962	-5,152,176	-562,081
Derivative Instruments, Unrealized Gain (Loss) Recognized in Income	-436,513	998,738	-311,413
Derivative Instruments, Gain (Loss) Recognized in Income	5,478,449	-4,153,438	-873,494
Commodities [Member] | Sales [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative Instruments, Realized Gain (Loss) Recognized in Income	-60,060	'	-4,830
Derivative Instruments, Unrealized Gain (Loss) Recognized in Income	-282,660	'	0
Derivative Instruments, Gain (Loss) Recognized in Income	($342,720)	'	($4,830)

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Dec. 31, 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]	'	'
Derivative Assets	$250,813	$893,800
Derivative Liabilities	-282,660	-206,475
Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Assets	250,813	893,800
Derivative Liabilities	-282,660	-206,475
Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Assets	0	0
Derivative Liabilities	0	0
Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Assets	0	0
Derivative Liabilities	$0	$0

Quarterly_Financial_Data_Unaud2

Quarterly Financial Data (Unaudited) (Details) (USD $)	3 Months Ended												12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Data (Unaudited) [Abstract]	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Revenue	$91,650,539	$98,342,436	$112,243,015	$97,975,795	$88,951,683	$84,499,206	$93,780,274	$92,011,614	$108,272,656	$109,993,347	$106,548,491	$94,498,066	$400,211,785	$359,242,777	$419,312,560
Gross Profit	14,068,250	5,614,185	8,613,215	3,157,969	684,733	-1,769,920	1,896,219	2,367,009	13,882,929	10,139,712	11,130,673	4,993,173	31,453,619	3,178,041	40,146,487
Operating Income (Loss)	12,749,220	4,939,290	7,944,088	2,440,555	677	-2,416,309	1,240,174	1,594,601	13,191,549	9,417,420	10,485,166	4,287,983	28,073,153	419,143	37,382,118
Net Income	$12,655,235	$5,062,318	$8,038,058	$2,478,297	$94,904	($2,467,293)	$1,221,495	$1,645,659	$12,726,328	$9,133,070	$10,216,858	$4,277,512	$28,233,908	$494,765	$36,353,768
Basic & diluted net income per capital unit	$195.95	$73.28	$88.87	$27.40	$1.05	($27.28)	$13.51	$18.20	$140.71	$100.98	$112.96	$47.26	$359.48	$5.47	$401.94

Subsequent_Events_Details

Subsequent Events (Details) (Home Federal Savings Bank [Member], Loans Payable [Member], USD $)	3 Months Ended
	Mar. 31, 2014
Home Federal Savings Bank [Member] | Loans Payable [Member]	'
Subsequent Event [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	3.10%
Debt Instrument, Face Amount	$15,000,000
Debt Instrument, Frequency of Periodic Payment	'monthly
Debt Instrument, Periodic Payment, Principal	$250,000