Dakota Plains 10-K 11 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 10, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Entity Registrant Name	Dakota Plains Holdings, Inc.
Entity Central Index Key	1,367,311
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		55,158,201
Entity Public Float			$ 63,041,663

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and Cash Equivalents	$ 1,821,482	$ 4,690,706
Trade Receivables, Net	8,936,062	3,268,386
Income Tax Receivable	9,648	14,803
Other Current Assets	439,309	99,776
Other Receivables	42,038	781,135
Deferred Tax Asset	110,000	2,266,000
Total Current Assets	11,358,539	11,120,806
PROPERTY AND EQUIPMENT
Land	3,191,521	3,191,521
Site Development	5,829,639	5,829,640
Terminal	21,437,077	21,383,972
Machinery	18,218,163	18,133,754
Storage Tanks	15,299,541	9,307,570
Construction in Process	0	1,886,470
Other Property and Equipment	3,123,163	2,603,417
Total Property and Equipment	67,099,104	62,336,344
Less - Accumulated Depreciation	10,908,003	6,143,159
Total Property and Equipment, Net	56,191,101	56,193,185
FINANCE COSTS, NET	2,271,201	1,537,795
RESTRICTED CASH	3,000,593	3,000,000
DEFERRED TAX ASSET		26,762,000
OTHER ASSETS	512,901	512,901
Total Assets	73,334,335	99,126,687
CURRENT LIABILITIES
Accounts Payable	4,791,157	7,387,612
Accrued Expenses	4,149,601	1,696,358
Promissory Notes, SunTrust	3,225,000	23,250,000
Operational Override Liability	1,879,607	715,497
Notes Payable - Vehicles	57,623
Total Current Liabilities	14,102,988	33,049,467
LONG-TERM LIABILITIES
Promissory Notes, SunTrust	53,525,000	25,250,000
Operational Override Liability	32,426,367	44,595,370
Notes Payable - Vehicles	168,270
Deferred Tax Liability	110,000
Other Non-Current Liabilities	2,917	9,917
Total Long-Term Liabilities	86,232,554	69,855,287
Total Liabilities	$ 100,335,542	$ 102,904,754
COMMITMENTS AND CONTINGENCIES (NOTE 14)
STOCKHOLDERS' DEFICIT
Preferred Stock - Par Value $.001; 10,000,000 Shares Authorized; None Issued or Outstanding
Common Stock - Par Value $.001; 100,000,000 Shares Authorized; 55,175,363 and 55,044,829 Issued and Outstanding, Respectively	$ 55,175	$ 55,044
Additional Paid-In Capital	8,012,268	6,267,788
Accumulated Deficit	(35,068,650)	(10,100,899)
Total Stockholders' Deficit	(27,001,207)	(3,778,067)
Total Liabilities and Stockholders' Deficit	$ 73,334,335	$ 99,126,687

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Consolidated Balance Sheets [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	55,175,363	55,044,829
Common stock, shares outstanding	55,175,363	55,044,829

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
REVENUES
Transloading Revenue	$ 23,161,752	$ 26,781,637
Sand Revenue	4,532,393	1,379,520
Rental Income	120,000	120,000
Rental Income - Related Party			$ 349,372
Other	1,398,950
Total Revenues	29,213,095	28,281,157	349,372
COST OF REVENUES (exclusive of items shown separately below)	6,796,772	8,040,016
OPERATING EXPENSES
Transloading Operating Expenses	4,176,658	2,799,268
General and Administrative Expenses	10,343,262	9,131,788	8,449,125
Depreciation and Amortization	4,764,844	4,332,900	179,546
Total Operating Expenses	19,284,764	16,263,956	8,628,671
INCOME (LOSS) FROM OPERATIONS	3,131,559	3,977,185	(8,279,299)
OTHER INCOME (EXPENSE)
Interest Expense (Net of Interest Income)	(8,071,283)	(2,793,190)	(3,630,950)
Gain on Extinguishment of Debt			$ 1,726,515
Change in Operational Override	10,958,375
Other Income (Expense)	(1,704,618)	(34,022)
Total Other Income (Expense)	1,182,474	(2,575,500)	$ 5,499,935
INCOME (LOSS) BEFORE TAXES	4,314,033	1,401,685	(2,779,364)
INCOME TAX PROVISION (BENEFIT)	29,281,784	(854,993)	(1,054,000)
NET INCOME (LOSS)	(24,967,751)	2,256,678	(1,725,364)
NET INCOME ATTRIBUTABLE TO NON-CONTROLLING INTERESTS		5,520,752
NET LOSS ATTRIBUTABLE TO SHAREHOLDERS OF DAKOTA PLAINS HOLDINGS, INC.	$ (24,967,751)	$ (3,264,074)	$ (1,725,364)
Net Loss Per Common Share - Basic and Diluted	$ (0.46)	$ (0.06)	$ (0.04)
Weighted Average Shares Outstanding - Basic and Diluted	54,228,266	53,971,183	42,338,999
Dakota Petroleum Transport Solutions, LLC [Member]
OTHER INCOME (EXPENSE)
Income (Loss) from Investment			$ 4,312,394
Dakota Petroleum Transport Solutions Marketing, LLC [Member]
OTHER INCOME (EXPENSE)
Income (Loss) from Investment		$ (355,265)	2,961,671
Dakota Plains Services, LLC [Member]
OTHER INCOME (EXPENSE)
Income (Loss) from Investment		$ 606,977	$ 130,305

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (24,967,751)	$ 2,256,678	$ (1,725,364)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities
Depreciation and Amortization	4,764,844	4,332,900	179,546
Amortization of Debt Discount		640,985	349,632
Amortization of Finance Costs	1,017,844	203,394	70,728
Gain on Extinguishment of Debt			(1,726,515)
Gain on Sale of Dakota Plains Services, LLC		(472,624)
Deferred Income Taxes	29,280,000	(1,033,000)	(26,000)
Share-Based Consulting Fees			299,288
Decrease in Deferred Rental Income			(24,793)
Decrease in Operational Override Liability	(10,958,375)
Non-Cash Rental (Income) Expense		17,941	(12,169)
Amortization of Deferred Rent	(7,000)	(7,000)	(4,083)
Share-Based Compensation	2,513,258	2,330,651	2,753,817
Changes in Working Capital and Other Items, Net of Purchase of Membership Interest and Consolidation of VIE:
Increase in Trade Receivables	(5,667,676)	(3,245,923)
Decrease (Increase) in Other Receivables	739,097	(712,239)
Decrease (Increase) in Income Taxes Receivable	5,155	1,105,254	(1,120,057)
Decrease (Increase) in Other Current Assets	(339,533)	460,724	(55,986)
Decrease in Due from Related Party		1,676,006	46,018
Increase (Decrease) in Accounts Payable	(2,886,173)	2,251,463	69,318
Decrease in Income Taxes Payable			(1,028,000)
Increase in Accrued Expenses	1,314,493	129,769	1,307,740
Decrease in Deferred Rental Income			(8,062)
Increase in Due from Related Party		(24,484)
Increase in Restricted Cash	(593)
Increase in Other Assets		(496,999)	(15,500)
Net Cash Provided By (Used In) Operating Activities	(5,192,410)	9,161,784	(8,074,812)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of Property and Equipment	(5,136,844)	(12,285,389)	(159,621)
Cash Paid for Purchase of Non Controlling Interests		(44,196,600)
Net Cash Provided By (Used In) Investing Activities	(5,136,844)	(40,579,405)	5,055,198
CASH FLOWS USED IN FINANCING ACTIVITIES
Finance Costs Paid	(612,500)	(1,430,459)	(9,783)
Common Shares Surrendered	(356,845)	(645,679)	(568,058)
Proceeds from Issuance of Common Stock - Net of Issuance Costs			13,910,305
Cash Distributions to Non-Controlling Interests		(5,110,826)
Cash Paid for Debt Extinguishment Costs			(218,641)
Increase in Restricted Cash		(3,000,000)
Repayment of Promissory Notes		(7,717,317)	(6,922,684)
Proceeds from Notes Payable - Vehicles	270,165
Payments on Notes Payable - Vehicles	(44,272)
Payments on Operational Override Liability	(46,518)
Net Cash Provided By Financing Activities	7,460,030	23,096,719	13,691,139
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(2,869,224)	(8,320,902)	10,671,525
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	4,690,706	13,011,608	2,340,083
CASH AND CASH EQUIVALENTS - END OF PERIOD	1,821,482	4,690,706	13,011,608
Supplemental Disclosure of Cash Flow Information
Cash Paid During the Period for Interest	5,204,872	1,536,450	3,085,750
Cash Paid During the Period for Income Taxes	1,784	11,852	1,073,308
Non-Cash Financing and Investing Activities:
Property and Equipment Included in Accounts Payable	380,549	754,815	10,215
Finance Costs Included in Accrued Expenses	1,138,750
Purchase of Property and Equipment Paid Subsequent to Period End Related to Consolidation of VIE			6,173,638
Preferred Dividend Receivable		457,532	498,632
Satisfaction of Promissory Notes through issuance of Common Stock			10,020,143
Fair Value of Common Stock Issued for Finance Costs		187,450
Non-Cash Amounts Related to Equity Transaction:
Decrease in Additional Paid in Capital	411,802	39,439,828
Increase in Deferred Tax Asset		24,114,000
Increase in Contingent Liability		45,310,867
Pioneer Project [Member]
CASH FLOWS USED IN FINANCING ACTIVITIES
Repayment of Promissory Notes		(7,500,000)
Advances on Promissory Notes			7,500,000
SunTrust [Member]
CASH FLOWS USED IN FINANCING ACTIVITIES
Repayment of Promissory Notes	(750,000)
Advances on Promissory Notes	$ 9,000,000	48,500,000
Dakota Petroleum Transport Solutions, LLC [Member]
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities
(Loss) Income from Investment			(4,312,394)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash Received from Joint Venture			1,757,896
Cash Received from Joint Venture consolidation			6,921,264
Cash Paid for Purchase of Non Controlling Interests			(17,500,000)
Dakota Petroleum Transport Solutions Marketing, LLC [Member]
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities
(Loss) Income from Investment		355,265	(2,961,671)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash Received from Joint Venture		10,646,038	12,910,000
Cash Received from Joint Venture consolidation		3,396,957
Preferred Dividends Received from Investment		709,589	1,065,753
Dakota Plains Services, LLC [Member]
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities
(Loss) Income from Investment		(606,977)	(130,305)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash Received from Joint Venture			$ 59,906
Cash Received from sale of Joint Venture		1,150,000
Dakota Petroleum Transport Solutions Sand, LLC [Member]
CASH FLOWS USED IN FINANCING ACTIVITIES
Capital Contribution to investment		$ 1,000

Consolidated Statement Of Stock

Consolidated Statement Of Stockholders' Equity - USD ($)	Consulting Agreements [Member]Common Stock [Member]	Consulting Agreements [Member]Additional Paid-in Capital [Member]	Consulting Agreements [Member]	Board Of Directors [Member]Common Stock [Member]	Board Of Directors [Member]Additional Paid-in Capital [Member]	Board Of Directors [Member]	Executive [Member]Common Stock [Member]	Executive [Member]Additional Paid-in Capital [Member]	Executive [Member]	Executive And Employees [Member]Common Stock [Member]	Executive And Employees [Member]Additional Paid-in Capital [Member]	Executive And Employees [Member]	Employee [Member]Common Stock [Member]	Employee [Member]Additional Paid-in Capital [Member]	Employee [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Non-controlling Interest In Subsidiary [Member]	Total
Balance at Dec. 31, 2012																$ 41,839	$ 17,432,904	$ (5,111,461)		$ 12,363,282
Balance, shares at Dec. 31, 2012																41,839,433
Share-Based Compensation																	1,469,442			1,469,442
Sale of common shares																$ 7,000	15,043,000			15,050,000
Sale of common shares, shares																7,000,000
Issuance of Common Shares Pursuant to Debt Restructure																$ 4,660	10,015,483			10,020,143
Issuance of Common Shares Pursuant to Debt Restructure, Shares																4,660,535
Issuance of Restricted Common Shares																$ 794	(794)
Issuance of Restricted Common Shares, shares																794,063
Issuance of common shares related to agreements				$ 308	$ 1,139,692	$ 1,140,000	$ 63	$ 234,937	$ 235,000
Issuance of common shares related to agreements, shares				308,108			62,500
Common Shares Surrendered																$ (458)	(567,600)			(568,058)
Common Shares Surrendered, shares																(458,259)
Issuance of Warrants Pursuant to Consulting Agreements																	208,663			208,663
Cost of Capital Raise																	(1,139,695)			(1,139,695)
Creation of Non-controlling Interest in Subsidiary																			$ 25,573,066	25,573,066
Net Income (Loss)																		(1,725,364)		(1,725,364)
Balance at Dec. 31, 2013																$ 54,206	43,836,032	(6,836,825)	25,573,066	62,626,479
Balance, shares at Dec. 31, 2013																54,206,380
Share-Based Compensation																	1,364,816			1,364,816
Issuance of Restricted Common Shares																$ 590	(590)
Issuance of Restricted Common Shares, shares																589,483
Issuance of common shares related to agreements	$ 115	$ 187,335	$ 187,450	$ 144	323,447	323,591				$ 287	$ 641,957	$ 642,244
Issuance of common shares related to agreements, shares	115,000			144,477						287,237
Common Shares Surrendered																$ (298)	(645,381)			(645,679)
Common Shares Surrendered, shares																(297,749)
Distributions Paid to Non-Controlling Interest																			(5,110,826)	(5,110,826)
Increase in Joint Venture Ownership Pursuant to Equity Method Transaction																	(39,439,828)		(25,982,992)	(65,422,820)
Net Income (Loss)																		(3,264,074)	$ 5,520,752	2,256,678
Balance at Dec. 31, 2014																$ 55,044	6,267,788	(10,100,899)		$ (3,778,067)
Balance, shares at Dec. 31, 2014																55,044,828				55,044,829
Share-Based Compensation																	2,155,258			$ 2,155,258
Issuance of Restricted Common Shares																$ 67	(67)
Issuance of Restricted Common Shares, shares																66,667
Issuance of common shares related to agreements				$ 268	$ 349,732	$ 350,000							$ 33	$ 7,967	$ 8,000
Issuance of common shares related to agreements, shares				267,934									33,333
Common Shares Surrendered																$ (237)	(356,608)			(356,845)
Common Shares Surrendered, shares																(237,399)
Increase in Joint Venture Ownership Pursuant to Equity Method Transaction																	(411,802)			(411,802)
Net Income (Loss)																		(24,967,751)		(24,967,751)
Balance at Dec. 31, 2015																$ 55,175	$ 8,012,268	$ (35,068,650)		$ (27,001,207)
Balance, shares at Dec. 31, 2015																55,175,363				55,175,363

Consolidated Statement Of Stoc7

Consolidated Statement Of Stockholders' Equity (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2013
Consolidated Statement of Stockholders' Equity [Abstract]
Sale of Common Shares per share	$ 0.24	$ 2.15

Organization and Nature of Busi

Organization and Nature of Business	12 Months Ended
	Dec. 31, 2015
Organization And Nature Of Business [Abstract]
Organization And Nature Of Business	1. Organization and Nature of Business Dakota Plains Holdings, Inc. (the "Company," "our," and words of similar import) is an integrated midstream energy company, principally focused on developing and owning transloading facilities and transloading crude oil and related products within the Williston Basin. Dakota Plains Transloading, LLC ("DPT"), a wholly owned subsidiary of the Company, was formed in August 2011 primarily to participate in the ownership and operation of a transloading facility near New Town, North Dakota through which producers, transporters and marketers may transload crude oil and related products from and onto the Canadian Pacific Railway. Dakota Plains Marketing, LLC ("DPM"), a wholly owned subsidiary of the Company, was formed in April 2011 primarily to engage in the purchase, sale, storage, transport and marketing of hydrocarbons produced within North Dakota to or from refineries and other end-users or persons. Effective November 30, 2014, the Company ceased the purchase and sale of crude oil. Dakota Plains Trucking, LLC, a wholly owned subsidiary of the Company, was formed in September 2012 primarily to engage in the transportation by road of hydrocarbons and materials used or produced in the extraction of hydrocarbons to or from refineries and other end-users or persons, wherever located. Effective November 24, 2014, the Company sold its membership interest in Dakota Plains Services, LLC ("DPS"). Dakota Plains Sand, LLC, a wholly owned subsidiary of the Company, was formed in May 2014 primarily to participate in the ownership and operation of a sand transloading facility near New Town, North Dakota. The Company is governed by its board of directors and managed by its officers.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	2. Summary of Significant Accounting Policies These consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("GAAP"). New Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company's consolidated financial statements upon adoption. In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers." The standard's core principle is that an entity shall recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard generally requires an entity to identify performance obligations in its contracts, estimate the amount of variable consideration to be received in the transaction price, allocate the transaction price to each separate performance obligation, and recognize revenue as obligations are satisfied. The standard will be effective for annual and interim periods beginning after December 15, 2017. The standard allows for either full retrospective adoption, meaning the standard is applied to all periods presented in the financial statements, or modified retrospective adoption, meaning the standard is applied only to the most current period presented. The Company is evaluating the impact of the provisions of ASU 2014-09; however, the standard is not expected to have a material effect on the Company's consolidated financial position, results of operations or cash flows. In June 2014, the FASB issued ASU 2014-12, "Compensation - Stock Compensation" effective for annual periods and interim periods within those periods beginning after December 15, 2015. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The Company is evaluating the impact of the provisions of ASU 2014-12; however, the standard is not expected to have a material effect on the Company's consolidated financial position, results of operations or cash flows. In April 2015, the FASB issued ASU 2015-03, "Interest – Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs". In August 2015, the FASB issued ASU 2015-15, "Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements". Under ASU 2015-03, debt issuance costs reported on the consolidated balance sheet would be reflected as a direct deduction from the related debt liability rather than as an asset. While ASU 2015-03 addresses costs related to term debt, ASU 2015-15 provides clarification regarding costs to secure revolving lines of credit, which are, at the outset, not associated with an outstanding borrowing. ASU 2015-15 provides commentary that the SEC staff would not object to an entity deferring and presenting costs associated with line of credit arrangements as an asset and subsequently amortizing them ratably over the term of the revolving debt arrangement. This new guidance will be effective beginning January 1, 2016. The Company is evaluating the impact of this standard on its consolidated financial statements. In November 2015, the FASB issued ASU 2015-17, "Balance Sheet Classifications of Deferred Taxes", which requires entities with a classified balance sheet to present all deferred tax assets and liabilities as non-current instead of separating them into current and non-current amounts. The standard will be effective for public companies for annual and interim periods beginning after December 15, 2016, with early adoption permitted. The Company is evaluating the impact of the provisions of ASU 2015-17; however, the standard is not expected to have a material effect on the Company's consolidated balance sheet. In February 2016, the FASB issued ASU 2016-02, "Leases", effective for annual periods and interim periods within those periods beginning after December 15, 2018. The new guidance requires recognition of leased assets and liabilities on the balance sheet and disclosing key information about leasing arrangements. This new guidance will be effective beginning January 1, 2019. The Company is evaluating the impact of this standard on its consolidated financial statements. Liquidity As of December 31, 2015, the Company had cash and cash equivalents and trade receivables of approximately $ 10.7 8.9 3.2 The Company is focused on increasing the crude oil and frac sand throughput at its transloading facility and reducing its overall expenses. As evidenced by the positive cash flow depicted in its 2016 cash flow forecast, the Company believes that the cash flows from operations will allow it to meet its current obligations in the ordinary course of business. In order to achieve positive cash flows in 2016, the Company is committed to its plan to reduce its general and administrative expenses when compared to 2015. In addition, the Company reduced the headcount at its transloading facility by approximately 24 Joint Venture Equity Investment The Company used the equity method to account for investments in joint ventures where it had significant influence, representing equity ownership of not more than 50%. Effective November 24, 2014, the Company sold its 50 50 Effective at the end of business on December 31, 2013, DPT was appointed the Facility Management Member of DPTS. The appointment as the Facility Management Member resulted in the consolidation of the accounts of DPTS with and into the consolidated financial statements of the Company as of December 31, 2014. Accordingly, the accompanying consolidated statements of operations for the year ended December 31, 2014 include the accounts and operations of DPTS. The operations of DPTS Sand, LLC commenced in June 2014, and the accompanying financial statements include its accounts and results of operations. At December 31, 2015 and 2014, the Company had no investments in joint ventures where it had significant influence, representing equity ownership of not more than 50%, and was not accounting for any investments using the equity method. Cash and Cash Equivalents The Company considers highly liquid investments with insignificant interest rate risk and original maturities of three months or less to be cash equivalents. Cash equivalents consist primarily of interest-bearing bank accounts and money market funds. The Company's cash positions represent assets held in checking and money market accounts. These assets are generally available to the Company on a daily or weekly basis and are highly liquid in nature. Due to the balances being greater than $ 250,000 Segments The Company has two one The Company has determined that there is only one reportable segment as the two segments discussed above have similar processes and purposes, customers, geographic locations and economic characteristics. Accounts Receivable Accounts receivable are carried on a gross basis, with no discounting. The Company regularly reviews all aged accounts receivable for collectability and establishes an allowance as necessary for individual customer balances. At December 31, 2015 and 2014, there was no Property and Equipment Property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives. Estimated useful lives are as follows: Site development 15 Terminal 13 Machinery 5 13 Tanks 13 Other Property and Equipment 3 5 Land — Expenditures for leasehold improvements, replacements, renewals, and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation expense was $ 4,764,844 4,332,900 179,546 0 1,886,470 Impairment FASB Accounting Standards Codification ("ASC") 360-10-35-21 requires that long-lived assets to be held and used be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The determination of impairment is based upon expectations of undiscounted future cash flows, before interest, of the related asset. If the carrying value of the asset exceeds the undiscounted future cash flows, the impairment would be computed as the difference between the carrying value of the asset and the fair value. There was no Environmental Accrual Accruals for estimated costs for environmental obligations generally are recognized no later than the date when the Company identifies what cleanup measures, if any, are likely to be required to address the environmental conditions. Included in such obligations are the estimated direct costs to investigate and address the conditions and the associated engineering, legal and consulting costs. In making these estimates, the Company considers information that is currently available, existing technology, enacted laws and regulations, and its estimates of the timing of the required remedial actions. Such accruals are initially measured on a discounted basis — and are adjusted as further information becomes available or circumstances change — and are accreted up over time. The Company has recorded no liability for environmental obligations as of December 31, 2015 and 2014. Income Taxes The Company accounts for income taxes under FASB ASC 740-10-30 . Deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, which will result in taxable or deductible amounts in the future. In evaluating the Company's ability to recover its deferred tax assets, the Company considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. In projecting future taxable income, the Company begins with historical results and incorporates assumptions about the amount of future state and federal pretax operating income adjusted for items that do not have tax consequences. The assumptions about future taxable income require significant judgment and are consistent with the plans and estimates the Company is using to manage the underlying businesses. The tax effects from an uncertain tax position can be recognized in the consolidated financial statements only if the position is more likely than not of being sustained if the position were to be challenged by a taxing authority. The Company has examined the tax positions taken in its tax returns and determined that there are no uncertain tax positions. As a result, the Company has recorded no uncertain tax liabilities in its consolidated balance sheet. The Company records Goodwill for income tax purposes for the amount that the purchase price paid for an asset or group of assets exceeds the fair value of the assets acquired. The Goodwill is amortized over fifteen years. Stock-Based Compensation The Company records expenses associated with the fair value of stock-based compensation. For fully vested, restricted stock and restricted stock unit grants, the Company calculates the stock-based compensation expense based upon estimated fair value on the date of grant. For stock warrants and options, the Company uses the Black-Scholes option valuation model to calculate stock-based compensation at the date of grant. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate. Stock Issuance The Company records the stock-based compensation awards issued to non-employees and other external entities for goods and services at either the fair market value of the goods received or services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the measurement date guidelines enumerated in FASB ASC 505-50-30. Revenue Recognition DPTS and DPTS Sand, LLC recognize revenues when the related services are performed, the sales price is fixed or determinable and collectability is reasonably assured. DPTS records transloading revenues for fuel-related services when the transloading of petroleum-related products is complete and records other revenues related to the Pioneer Terminal as they are earned based on agreements with customers. DPTS Sand, LLC records revenues for sand transloading services when the transloading of sand-related products is complete. Concentration of Risk For the years ended December 31, 2015 and 2014, the three largest customers of DPTS accounted for approximately 90 86 100 For the years ended December 31, 2015 and 2014, UNIMIN was the sole customer of DPTS Sand, LLC and accounted for 100 Earnings Per Share Basic earnings per share ("EPS") excludes dilution and is computed by dividing net income (loss) attributable to Company stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS reflects the potential dilution that could occur if common stock equivalents were exercised or converted to common stock. The dilutive effect of common stock equivalents is calculated using the treasury stock method. When a loss from continuing operations exists, all potentially dilutive securities are anti-dilutive and therefore excluded from the computation of diluted EPS. As the Company had a loss for the years ended December 31, 2015, 2014, and 2013, the potentially dilutive shares are anti-dilutive and thus not added into the diluted EPS calculation. The following stock options, warrants, restricted stock and restricted stock units represent potentially dilutive shares as of December 31, 2015, 2014 and 2013: December 31, 2015 2014 2013 Restricted Stock 822,816 1,031,150 769,063 Restricted Stock Units 1,624,121 - - Stock Options - - 415,625 Stock Warrants 2,771,000 2,771,000 2,771,000 Total Potentially Dilutive Shares 5,217,937 3,802,150 3,955,688 Fair Value Measures The Company measures fair value using a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. 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, essentially an exit price, based on the highest and best use of the asset or liability. The levels of the fair value hierarchy are: Level 1 Level 2 Level 3 Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Such significant estimates include recoverability of property and equipment, depreciable lives for property and equipment, fair value of the Operational Override liability, inputs in the valuation of certain equity transactions, and accounting for income taxes. Actual results may differ from those estimates. Non-Controlling Interest FASB ASC 810 "Consolidation" requires that a non-controlling interest, previously referred to as a minority interest, be reported as part of equity in the consolidated financial statements and that losses be allocated to the non-controlling interest even when such allocation might result in a deficit balance, reducing the losses attributable to the controlling interest. The Company's non-controlling interest during the year ended December 31, 2014 is due to the non-controlling member of DPTS and DPTS Sand, LLC prior to the Company's purchase of the 50% interest owned by the non-controlling member. Principles of Consolidation The accompanying consolidated balance sheets as of December 31, 2015 and 2014 and the accompanying consolidated statement of operations for the year ended December 31, 2015 include the accounts of the Company and its wholly owned subsidiaries. The accompanying consolidated statement of operations for the year ended December 31, 2014 includes the accounts of DPTS for the entire year, the accounts of DPTS Sand, LLC since inception and the accounts of DPTSM since the purchase of the 50% interest owned by the Company's former joint venture partner. All significant intercompany accounts and transactions have been eliminated.

Joint Ventures

Joint Ventures	12 Months Ended
	Dec. 31, 2015
Joint Ventures [Abstract]
Joint Ventures	3. Joint Ventures Dakota Petroleum Transport Solutions, LLC On November 9, 2009, the Company entered into a joint venture with Petroleum Transport Solutions, LLC ("PTS"). The Company and PTS each owned 50 50 The operations of the Transloading Facility commenced in November 2009. Under provisions of the member control agreement the profits and losses of DPTS were split 50/50, pro rata based on the number of member units outstanding. The cash payments from the joint venture also were paid pro rata based on the number of member units outstanding. The Company accounted for this joint venture using the equity method of accounting through the end of business on December 31, 2013, at which time it was consolidated. Beginning January 1, 2014, the Company began including the operations of DPTS in its consolidated statements of operations. The Company's share of income from the joint venture is included in other income on the consolidated statement of operations for the year ended December 31, 2013. Supplemental Agreement In September 2010, the Company entered into a supplemental agreement to the DPTS member control agreement ("Supplemental Agreement"). The purpose of the Supplemental Agreement was to obtain access to site improvements and certain additional transloading equipment necessary to fulfill certain transloading contracts. Under this Supplemental Agreement the Company agreed to provide funds for the site improvements. The total costs incurred for these site improvements were $ 1,299,201 As part of the Supplemental Agreement, PTS was required to pay all costs for the acquisition of four new transloaders. The total cost of these transloaders was $ 658,012 131,602 526,410 To reflect the economics of the $ 526,410 12,169 No Rental income related to the Supplemental Agreement was $ 11,310 On January 1, 2014, the Company began including the operations of DPTS in its consolidated statements of operations. Summarized financial information of DPTS when accounted for as an equity method investment is as follows: Year Ended December 31, 2013 Sales $ 17,475,294 Net Earnings 7,926,044 Company's Share of Equity in Net Earnings 3,963,022 The statements of operations information for the years ended December 31, 2015 and 2014 has been excluded as they are included in the consolidated financial statements of the Company. Pro Forma Information The assumption of the control of day-to-day management of the operations was effective end of business December 31, 2013. Therefore, the operating results of DPTS have not been included on the Company's consolidated statement of operations for the year ended December 31, 2013. The following audited pro forma results of operations assumes that the change in control of day-to-day management of the operations had been effective for the aforementioned period. Such results are not necessarily indicative of the actual results of operations that would have been realized nor are they necessarily indicative of future results of operations. These pro forma amounts have been calculated after adjusting for intercompany amounts. In addition, the equity earnings from the Company's former non-controlling interest in DPTS have been removed. Year Ended December 31, 2013 Revenues $ 17,475,294 Net Income 735,658 Net Income Attributable to Non-Controlling Interest 2,461,022 Net Income Attributable to Stockholders of Dakota Plains Holdings, Inc. (1,725,364 ) DPTS Marketing LLC The Company, through its wholly owned subsidiary Dakota Plains Marketing, LLC, entered into a joint venture with PTS. The Company and PTS each owned 50 50 Each of the members of DPTSM was required to make an initial capital contribution of $ 100 1,000 Each member of DPTSM was also required to make an initial Member Preferred Contribution of $ 10 5 1.1 The operations of DPTSM commenced in May 2011. Under the member control agreement, the profits and losses of DPTSM were split 50/50, pro rata based on the number of member units outstanding. The cash payments from the joint venture were also paid pro rata based on the number of member units outstanding. The Company received its only priority cash distribution payments in April and June 2013. The Company accounted for this joint venture using the equity method of accounting until the date it purchased the 50% ownership interest of PTS. The Company's share of the income or loss from the joint venture was included in other income on the consolidated statements of operations for the years ended December 31, 2014 and 2013. Summarized financial statements of DPTSM when accounted for as an equity method investment are as follows: Period Ended November 30, 2014 Year Ended December 31, 2013 Sales $ 56,193,717 $ 55,729,970 Net Earnings (Loss) (710,529 ) 5,923,344 Company's Share of Equity in Net Earnings (Loss) (355,265 ) 2,961,672 The statement of operations information for the year ended December 31, 2015 has been excluded as it is included in the consolidated financial statements of the Company. Effective November 30, 2014, the Company acquired the remaining ownership interest in DPTSM from PTS and immediately discontinued the purchase and sale of crude oil. Pro Forma Information The Company accounted for this joint venture using the equity method of accounting until the date it purchased the 50% ownership interest of PTS. The Company's share of the equity method income or loss from the joint venture is included in other income on the consolidated statements of operations for the years ended December 31, 2014 and 2013. These pro forma amounts have been calculated after adjusting for intercompany amounts. In addition, the equity earnings from the Company's former non-controlling interest in DPTSM have been removed. Year Ended December 31, 2014 2013 Revenues $ 70,619,811 $ 56,079,342 Net Income 1,901,413 1,236,307 Net Income Attributable to Non-Controlling Interest 5,165,487 2,961,671 Net Loss Attributable to Stockholders of Dakota Plains Holdings, Inc. (3,264,074 ) (1,725,364 ) Dakota Plains Services, LLC The Company, through its wholly owned subsidiary Dakota Plains Trucking, LLC, entered into a joint venture with JPND II, LLC ("JPND"). The Company and JPND each owned 50 50 The operations of DPS commenced in September 2012. Under provisions of the member control agreement the profits and losses of DPS were split 50/50, pro rata based on the number of member units outstanding. Prior to selling its ownership interest, the Company accounted for this joint venture using the equity method of accounting. The income or loss from the joint venture was included in other income on the consolidated statements of operations for the years ended December 31, 2014 and 2013. As required by GAAP, the Company recognized its pro rata share of the net income from DPS for the years ended December 31, 2014 and 2013, less the unrecognized losses from the period ended December 31, 2012. The unaudited financial statements of DPS are summarized as follows: Period Ended November 24, 2014 Year Ended December 31, 2013 Sales $ 17,607,524 $ 15,420,096 Net Earnings 1,213,954 452,761 Company's Share of Equity in Net Earnings 606,977 130,305 Effective November 24, 2014, the Company sold its ownership interest in DPS for $ 1,150,000 472,624 DPTS Sand, LLC The Company, through its wholly owned subsidiary Dakota Plains Sand, LLC, entered into a joint venture with PTS. The Company and PTS each owned 50 50 The operations of DPTS Sand, LLC commenced in June 2014. Under the member control agreement, the profits and losses of DPTS Sand, LLC were split 50/50, pro rata based on the number of member units outstanding. The cash payments from the joint venture were also paid pro rata based on the number of member units outstanding. As part of the member control agreement, the Company was the Facility Management Member of DPTS Sand, LLC. As the Facility Management Member, the Company was responsible for the day-to-day operations of DPTS Sand, LLC. Accordingly, the Company has consolidated the accounts of DPTS Sand, LLC with and into its consolidated financial statements since the inception of DPTS Sand, LLC.

Lease Agreement - Related Party

Lease Agreement - Related Party	12 Months Ended
	Dec. 31, 2015
Lease Agreement [Abstract]
Lease Agreement - Related Party	4. Lease Agreement – Related Party The Company has an operating lease agreement with DPTS (See Note 3). Under the lease agreement, the Company received monthly lease payments of $ 60,470 48,162 38,162 Prior to January 1, 2014, in accordance with equity method requirements described in Note 3, 50 50 325,896 651,792 325,896

Lease Agreement

Lease Agreement	12 Months Ended
	Dec. 31, 2015
Lease Agreement [Abstract]
Lease Agreement	5. Lease Agreement In July 2013, the Company entered into an operating lease agreement with UNIMIN Corporation to lease certain land owned by the Company in New Town, North Dakota. The Company began receiving monthly lease payments of $ 10,000 3 four five

Preferred Stock And Common Stoc

Preferred Stock And Common Stock	12 Months Ended
	Dec. 31, 2015
Preferred Stock And Common Stock [Abstract]
Preferred Stock And Common Stock	6. Preferred Stock and Common Stock The Company has authorized 10,000,000 0.001 No In February 2013, the Company issued 12,500 50,000 4.00 In June 2013, the Company issued 50,000 185,000 3.70 In June 2013, the Company issued an aggregate 308,108 1,140,000 3.70 In June 2013, 153,527 568,058 In December 2013, the Company completed a registered direct offering of 7,000,000 2.15 15,050,000 1,139,695 In December 2013, the Company issued 4,660,535 10,020,143 2.15 In December 2013, as part of the restructuring of the Company's promissory notes, certain note holders surrendered 304,732 In January 2014, the Company issued 236,739 532,663 2.25 In March 2014, the Company issued 50,498 109,581 2.17 In June 2014, the Company issued an aggregate 130,436 300,000 2.30 In November 2014, the Company issued 14,042 23,591 1.68 In December 2014, the Company issued an aggregate 115,000 187,450 1.63 During the year ended December 31, 2014, 297,749 645,679 In May 2015, the Company issued an aggregate of 33,558 50,000 1.49 In June 2015, the Company issued an aggregate of 234,376 300,000 1.28 In December 2015, the Company issued 33,333 8,000 0.24 During the year ended December 31, 2015, 237,399 356,845

Stock-Based Compensation And Wa

Stock-Based Compensation And Warrants	12 Months Ended
	Dec. 31, 2015
Stock-Based Compensation And Warrants [Abstract]
Stock-Based Compensation And Warrants	7. Stock-Based Compensation and Warrants The Company accounts for stock-based compensation under the provisions of FASB ASC 718-10-55. This standard requires the Company to record an expense associated with the fair value of the stock-based compensation. The Company uses the Black-Scholes option valuation model to calculate stock-based compensation at the date of grant. Option pricing models require the input of highly subjective assumptions, including the expected volatility. For warrants and options granted to employees and directors, the Company uses the simplified method to determine the expected term due to the lack of sufficient historical data. Changes in these assumptions can materially affect the fair value estimate. The fair value of the warrants and options were recognized as compensation or interest expense over the vesting term. Warrants Warrants Granted January 1, 2013 On January 1, 2013, the Company issued warrants to a consultant, pursuant to a consulting agreement, to purchase a total of 100,000 3.25 145,875 The following table presents the impact on the Company's consolidated statements of operations for stock-based compensation expense related to warrants granted for the years ended December 31, 2015, 2014, and 2013: Year Ended December 31, 2015 2014 2013 General and Administrative Expenses $ - $ - $ 223,100 Interest Expense - 640,985 349,632 A summary of the warrant activity for the years ended December 31, 2015, 2014 and 2013 is as follows: Number of Warrants Weighted Average Exercise Price Remaining Contractual Term (in Years) Intrinsic Value Outstanding at January 1, 2013 2,671,000 $ 2.10 5.60 $ 3,490,000 Granted 100,000 3.25 - - Exercised - - - - Outstanding at December 31, 2013 2,771,000 2.24 4.95 2,015,000 Granted - - - - Exercised - - - - Outstanding at December 31, 2014 2,771,000 2.24 3.95 1,475,000 Granted - - - - Exercised - - - - Outstanding at December 31, 2015 2,771,000 $ 2.24 2.95 $ - For the years ended December 31, 2015, 2014 and 2013, other information pertaining to warrants is as follows: 2015 2014 2013 Weighted-average grant-date fair value of warrants granted $ - $ - $ 1.46 Total intrinsic value of warrants exercised $ - $ - $ - Total grant-date fair value of warrants vested during the year $ - $ - $ 280,223 The following assumptions were used for the Black-Scholes option valuation model to value the warrants granted during the years ended December 31, 2015, 2014 and 2013. 2015 2014 2013 Risk free rates - - 0.72 % Dividend yield - - 0.00 % Expected Volatility - - 51.97 % Weighted average expected life - - 5 yrs. The table below reflects the status of warrants outstanding at December 31, 2015: Warrants Exercise Price Expiration Date February 1, 2011 1,000,000 $ 0.285 January 31, 2021 February 22, 2011 600,000 $ 2.50 February 22, 2016 April 5, 2011 100,000 $ 2.50 April 5, 2016 November 1, 2012 50,000 $ 3.28 November 1, 2016 November 2, 2012 921,000 $ 4.00 October 31, 2017 January 1, 2013 100,000 $ 3.25 February 15, 2018 Total 2,771,000 Stock Options Effective January 16, 2014, certain executives and outside directors of the Company agreed to surrender the 415,625 In February 2013, the Company granted stock options under its 2011 Equity Incentive Plan to its Chief Executive Officer to purchase a total of 200,000 4.07 36 66,666 66,667 2016 169,939 The following table presents the impact on the Company's consolidated statements of operations for stock-based compensation expense related to options granted for the years ended December 31, 2015, 2014, and 2013: Year Ended December 31, 2015 2014 2013 General and Administrative Expenses $ - $ - $ 169,939 A summary of options for the years ended December 31, 2015, 2014 and 2013 is as follows: Number of Options Weighted Average Exercise Price Remaining Contractual Term (in Years) Intrinsic Value Outstanding at January 1, 2013 215,625 $ 2.90 3.9 $ 150,000 Granted 200,000 4.07 - - Exercised - - - - Forfeited or Expired - - - - Outstanding at December 31, 2013 415,625 3.46 5.0 - Granted - - - - Exercised - - - - Forfeited or Expired (415,625) 3.46 - - Outstanding at December 31, 2014 - - - - Granted - - - - Exercised - - - - Forfeited or Expired - - - - Outstanding at December 31, 2015 - $ - - $ - Stock Options Exercisable at December 31, 2013 215,625 $ 2.90 2.9 $ - Stock Options Exercisable at December 31, 2014 - $ - - $ - Stock Options Exercisable at December 31, 2015 - $ - - $ - For the years ended December 31, 2015, 2014, and 2013, other information pertaining to stock options was as follows: 2015 2014 2013 Weighted-average per share grant-date fair value of stock options granted $ - $ - $ 1.63 Total grant-date fair value of stock options vested during the year $ - $ - $ - The following assumptions were used for the Black-Scholes option valuation model to value the options granted during the years ended December 31, 2015, 2014, and 2013: 2015 2014 2013 Risk free rates - - 0.84 % Dividend yield - - 0.00 % Expected volatility - - 39.14 52.43 % Weighted average expected life - - 4 5 Restricted Stock Awards During the years ended December 31, 2015, 2014, and 2013 the Company issued an aggregate of 1,690,788 589,483 794,063 2.4 zero 2,155,528 1,364,816 1,285,066 The following table reflects the outstanding restricted stock awards and activity related thereto for the years ended December 31, 2015, 2014 and 2013: For the Year Ended: December 31, 2015 December 31, 2014 December 31, 2013 Number of Shares Weighted Average Price Number of Shares Weighted Average Price Number of Shares Weighted Average Price Restricted Shares Outstanding Beginning of Year 1,031,150 $ 2.89 769,063 $ 3.82 568,437 $ 1.36 Shares Granted 1,690,788 1.59 589,483 2.22 794,063 3.81 Lapse of Restrictions (275,001 ) 3.44 (327,396 ) 3.88 (593,437 ) 1.46 Restricted Shares Outstanding 2,446,937 $ 1.93 1,031,150 $ 2.89 769,063 $ 3.82

Promissory Notes

Promissory Notes	12 Months Ended
	Dec. 31, 2015
Promissory Notes [Abstract]
Promissory Notes	8. Promissory Notes On December 5, 2014, the Company and its wholly owned subsidiaries ("Borrowers") entered into a $ 57.5 20 37.5 On December 4, 2015, the Borrowers entered into an Amendment No. 2 and Waiver to the Credit Agreement (the "Amendment") to amend the Credit Facility. The Amendment amends the existing Credit Facility to extend the maturity date of the Tranche B Term Loan, increase the interest rate margin on the Tranche B term loan by 25 basis points and modify the leverage ratio covenant for fiscal quarters ending prior to March 31, 2017. The Amendment also waived certain events of default. There was $ 56.8 All borrowings under the Revolving Loan Facility must be repaid in full upon maturity, December 5, 2017. Outstanding borrowings under the Revolving Loan Facility may be reborrowed and repaid without penalty. The first tranche of Term Loans ("Tranche A") in the amount of $15.0 million is payable in quarterly installments and matures on December 5, 2017. Repayment of the second tranche of Term Loans ("Tranche B") in the amount of $22.5 million is due on January 5, 2017. Under the terms of the Credit Agreement, the Borrowers have the right to increase the commitments to the Revolving Loan Facility and/or the Term Loans in an aggregate amount not to exceed (x) $ 25,000,000 40,000,000 At the Borrowers' option, borrowings under the Credit Facility may be either (i) the "Base Rate" loans, which bear interest at the highest of (a) the rate which the Administrative Agent announces from time to time as its prime lending rate, as in effect from time to time, (b) 1/2 of 1 1.00 The Credit Agreement requires that we maintain a minimum fixed charge coverage ratio and a maximum total debt to EBITDA (earnings before interest expense, income taxes, depreciation expense and amortization), or leverage ratio. Amendment No. 2 then modified the leverage ratio covenant for fiscal quarters ending December 31, 2015 and March 31, 2016 by waiving the ratio requirement entirely. The method of calculating all of the components used in the covenants is included in the Credit Agreement. The Credit Agreement contains customary events of default, including nonpayment of principal when due; nonpayment of interest after stated grace period; fees or other amounts after stated grace period; material inaccuracy of representations and warranties; violations of covenants; certain bankruptcies and liquidations; any cross-default to material indebtedness; certain material judgments; certain events related to the Employee Retirement Income Security Act of 1974, as amended, or "ERISA," actual or asserted invalidity of any guarantee, security document or subordination provision or non-perfection of security interest, and a change in control (as defined in the Credit Agreement). Amendment No. 2 then waives certain events of default that could be triggered in connection with the Company's pursuit of remedies against subsidiaries of World Fuel Services Corporation for railcar sublease agreements and unpaid fees and costs for crude oil transloading services. As a result, the Company has suspended payment of the Operational Override. Pursuant to a Guaranty and Security Agreement, dated December 5, 2014 (the "Guaranty and Security Agreement"), made by the Borrowers, the Company, and certain subsidiaries of the Borrowers in favor of the Administrative Agent, the obligations of the Borrowers are guaranteed by the Company, each other Borrower and the guaranteeing subsidiaries of the Borrowers and are secured by all of the assets of such parties. The proceeds from the Credit Facility were utilized to (i) pay in full the existing loans evidenced by those certain Senior Unsecured Promissory Notes due on October 31, 2015 and terminate the Company's obligations thereunder, (ii) terminate the credit agreement dated as of June 17, 2013 between DPT and World Fuel Services Corporation ("WFS") and pay in full the existing loan made pursuant thereto, and (iii) purchase the remaining membership interests of PTS in DPTS, DPTSM and DPTS Sand, LLC. The Company incurred finance costs of $ 1,617,909 1,751,250 1,017,844 80,144 Private Placement of Debt On November 2, 2012, the Company issued promissory notes in the amount of $ 6,140,000 5,945,000 12 In conjunction with the issuance of the promissory notes, the Company issued warrants to purchase 921,000 4.00 The Company recorded $ 1,048,889 640,985 349,632 The Company incurred finance costs of $ 195,062 119,202 65,021 Amended Election, Exchange and Loan Agreements In addition, on November 2, 2012, pursuant to the Amended Election, Exchange and Loan Agreements, the Company repaid the outstanding principal to a holder of its $9.0 million of existing promissory notes ("Consolidated Notes") in the amount of $ 500,000 8.5 4,605,300 3,894,700 27,663,950 1,296,963 As a result of the revaluation of the additional payment provision and revised elections of the holders, the Company issued promissory notes in the aggregate of $ 11,965,300 1,757,075 Adjustment, Extension and Loan Agreement On December 10, 2013, the Company entered into an Adjustment, Extension and Loan Agreement ("Loan Agreements") with each of the holders of the Company's Consolidated Notes, pursuant to which the Company issued new debt securities in connection with an extension and reduction of the outstanding debt. Pursuant to the Loan Agreements, the holders of the Consolidated Notes due March 1, 2014 agreed to extend the maturity dates of such notes to September 30, 2014. In addition, the holders of the promissory notes issued under the Amended Election, Exchange and Loan Agreements agreed to revalue the additional payment provision. This revaluation resulted in a reduction of the principal amount of the promissory notes by $ 1,945,156 10,020,143 12 304,732 The Loan Agreements also provided that, if the Company completes a sale of not less than $ 5.0 50 10,020,143 4,660,535 2.15 The Company also repaid the outstanding principal on the $ 4,605,300 2,317,383 Gain on Extinguishment of Debt – Year Ended December 31, 2013 The Company assessed the impact of the Adjustment, Extension and Loan Agreement and whether it should be accounted for as an extinguishment of debt and the issuance of new debt or a modification of the existing debt. The present value of the remaining payments was substantially different than the present value of the original agreements. Therefore, the Company reported the transaction as an extinguishment of debt. Since the exchange was accounted for as an extinguishment of debt, the decrease in fair value of the Company's liabilities (net of cost incurred) was reported as gain on extinguishment of debt of $ 1,726,515 0.04 Pioneer Terminal In June 2013, DPT ("Borrower") entered into a credit agreement with WFS. The agreement provided the Borrower with a $ 20 The Facility bore interest at a rate per annum equal to nine percent ( 9 The Company incurred finance costs of $ 9,783 4,076 5,707 The senior unsecured promissory notes and credit agreement with WFS were paid in full and terminated when the Company entered into the Revolving Credit and Term Loan Agreement with SunTrust Bank on December 5, 2014. The annual maturities related to the Revolving Credit and Term Loan Agreement are as follows: Year Ending: Amount December 31, 2016 $ 3,225,000 December 31, 2017 53,525,000 Total 56,750,000 Less: Current Portion 3,225,000 Total Long-Term Portion $ 53,525,000 Vehicle Loans DPTS has entered into six loan agreements related to vehicles used at the Pioneer Terminal. The loan agreements have interest rates ranging from 4.02 5.90 The annual maturities related to the vehicle loans are as follows: Year Ending: Amount December 31, 2016 $ 57,623 December 31, 2017 58,980 December 31, 2018 46,360 December 31, 2019 48,538 December 31, 2020 14,392 Total 225,893 Less: Current Portion 57,623 Total Long-Term Portion $ 168,270

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Income Taxes	9. Income Taxes The Company utilizes the asset and liability approach to measuring deferred tax assets and liabilities based on temporary differences existing at each balance sheet date using currently enacted tax rates in accordance with FASB ASC 740-10-30 . The income tax provision (benefit) for the years ended December 31, 2015, 2014, and 2013 consists of the following: 2015 2014 2013 Current Income Taxes Federal $ - $ - $ (879,000 ) State 1,784 12,007 (149,000 ) Deferred Income Taxes Federal 1,710,000 (1,148,000 ) (8,000 ) State 146,000 (25,000 ) (18,000 ) Valuation Allowance 27,424,000 306,000 - Total Provision (Benefit) $ 29,281,784 $ (854,993 ) $ (1,054,000 ) The following is a reconciliation of the reported amount of income tax provision (benefit) for the years ended December 31, 2015, 2014 and 2013 to the amount of income tax provision (benefit) that would result from applying the statutory rate to the pretax income (loss). Reconciliation of reported amount of income tax benefit: Year Ended 2015 2014 2013 Net Income (Loss) Before Taxes and NOL $ 4,314,033 $ 1,401,685 $ (2,779,364 ) Federal statutory rate 35 % 35 % 35 % Tax Provision (Benefit) Computed at Federal Statutory Rates 1,510,000 490,000 (973,000 ) State Taxes, Net of Federal Taxes 127,000 (121,000 ) (106,000 ) Non-Deductible Compensation - 169,000 - Other 220,784 178,007 25,000 Net Income Attributable to Non-Controlling Interest - (1,877,000 ) Change in Valuation Allowance 27,424,000 306,000 - Reported Provision (Benefit) $ 29,281,784 $ (854,993 ) $ (1,054,000 ) The components of the Company's deferred tax assets were as follows: December 31, 2015 2014 Deferred Tax Assets Current: Prepaid Expenses $ (167,000 ) $ (30,000 ) Net Operating Loss - 1,897,000 Accrued Interest 785,000 - Goodwill 398,000 399,000 Other 91,000 - Valuation Allowance (997,000 ) - Total Current 110,000 2,266,000 Non-Current: Fixed Assets (7,309,000 ) (3,864,000 ) Share-Based Compensation 1,323,000 695,000 Net Operating Loss 13,899,000 7,500,000 Goodwill 5,388,000 5,791,000 Operational Override Liability 13,016,000 16,946,000 Valuation Allowance (26,427,000 ) (306,000 ) Total Non-Current (110,000 ) 26,762,000 Total Deferred Tax Assets $ - $ 29,028,000 The Company has no liabilities for unrecognized tax benefits. The Company's policy is to recognize potential interest and penalties accrued related to unrecognized tax benefits within income tax provision (benefit). For the years ended December 31, 2015, 2014 and 2013, the Company did not recognize any interest or penalties in the consolidated statement of operations, nor did it have any interest or penalties accrued in the consolidated balance sheet at December 31, 2015 and 2014 relating to unrecognized benefits. The Company reported a net operating loss ("NOL") carry forward for federal tax purposes of approximately $ 36.9 24.3 The Company recorded a deferred tax asset for the tax Goodwill in the amount of $ 5.8 Accounting standards require the consideration of a valuation allowance for deferred tax assets if it is "more likely than not" that some component or all of the benefits of deferred tax assets will not be realized. In assessing the need for a valuation allowance for the Company's deferred tax assets, a significant item of negative evidence considered was the cumulative book loss over the three-year period ended December 31, 2015. Additionally, the Company's revenue, profitability and future growth are substantially dependent upon prevailing and future crude oil prices. The markets for crude oil continue to be volatile. Changes in crude oil prices have a significant impact on the Company's cash flows. Prices for crude oil may fluctuate widely in response to relatively minor changes in the supply of and demand for crude oil and a variety of additional factors that are beyond the Company's control. Due to these factors, management has placed a lower weight on the prospect of future earnings in its overall analysis of the valuation allowance. In determining whether to establish a valuation allowance on the Company's deferred tax assets, management concluded that the objectively verifiable evidence of cumulative negative earnings for the three-year period ended December 31, 2015, is difficult to overcome with any forms of positive evidence that may exist. Accordingly, the valuation allowance against the Company's deferred tax asset at December 31, 2015 was $27.4 million. No valuation allowance was recorded at December 31, 2014. The 2014, 2013, and 2012 tax years remain open to examination for federal income tax purposes and by the other major taxing jurisdictions to which the Company is subject.

Operating Lease

Operating Lease	12 Months Ended
	Dec. 31, 2015
Lease Agreement [Abstract]
Operating Lease	10. Operating Lease Effective May 1, 2013, the Company entered into an operating lease agreement on 3,781 6,302 1 Effective July 1, 2015, the Company terminated the Original Office Lease and entered into a revised operating lease agreement on the same office space ("Revised Office Lease"). The provisions of the Revised Office Lease are substantially similar to Original Office Lease, but the expiration date was extended to June 30, 2018. Also effective July 1, 2015, the Company entered into a new operating lease agreement on 1,696 6,360 1 Total rent expense under the agreements was approximately $ 202,000 138,000 Minimum future base lease payments under the building lease agreements are as follows: Year Ending: Amount December 31, 2016 $ 91,800 December 31, 2017 89,200 December 31, 2018 45,400 Total $ 226,400 See Note 13 for additional operating lease commitments related to the Railcar Sublease Agreements.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2015
Financial Instruments [Abstract]
Financial Instruments	11. Financial Instruments The Company's financial instruments include cash and cash equivalents, trade receivables, other receivables, accounts payable, and promissory notes. The carrying amount of cash and cash equivalents, trade receivables, other receivables and accounts payable approximate fair value because of their immediate or short-term maturities. The carrying amounts of the Company's promissory notes outstanding approximate fair value because its current borrowing rates do not materially differ from market rates for similar borrowings.

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2015
Fair Value [Abstract]
Fair Value	12. Fair Value FASB ASC 820-10-55 defines fair value, establishes a framework for measuring fair value under GAAP and enhances disclosures about fair value measurements. Fair value is defined under FASB ASC 820-10-55 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value under FASB ASC 820-10-55 must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value. The following schedule summarizes the valuation of financial instruments measured at fair value on a recurring basis in the consolidated balance sheet as of December 31, 2015 and 2014: Quoted Prices In Active Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2015: Operational Override Liability – Current Liability $ — $ — $ (1,879,607 ) Operational Override Liability – Non-Current Liability — — (32,426,367 ) Total Operational Override Liability $ — $ — $ (34,305,974 ) December 31, 2014: Operational Override Liability – Current Liability $ — $ — $ (715,497 ) Operational Override Liability – Non-Current Liability — — (44,595,370 ) Total Operational Override Liability $ — $ — $ (45,310,867 ) The level 3 liability consists of the liability related to the Operational Override (See Note 13, Membership Interest Purchase Agreement). There were no transfers between fair value levels during the years ended December 31, 2015 and 2014. Level 2 liabilities consist of promissory notes (see Note 8, Promissory Notes). The following table presents changes for the liability measured at fair value using significant unobservable inputs (Level 3) during the years ended December 31, 2015 and 2014: Fair Value Measurements at Reporting Date Using Significant Unobservable Inputs Level 3 Financial Liabilities Balance at December 31, 2013 $ - Additions to – Operational Override Liability (45,310,867 ) Balance at December 31, 2014 (45,310,867 ) Decrease for Lower than Estimated Volumes 10,958,375 Principal Payments on Operational Override 46,518 Balance at December 31, 2015 $ (34,305,974 )

Membership Interest Purchase Ag

Membership Interest Purchase Agreement	12 Months Ended
	Dec. 31, 2015
Dakota Plains Sand [Member]
Business Acquisition [Line Items]
Membership Purchase Agreement	13. Membership Interest Purchase Agreement On December 5, 2014, the Company entered into a Membership Interest Purchase Agreement with DPT, Dakota Plains Sand, LLC, DPM and PTS. Pursuant to the Membership Interest Purchase Agreement, in exchange for $43 million in cash and an Operational Override (as defined below), DPT acquired all of the limited liability company membership interests of DPTS owned by PTS, Dakota Plains Sand, LLC acquired all of the limited liability company membership interests of DPTS Sand, LLC owned by PTS, and DPM acquired all of the limited liability company membership interests of DPTSM owned by PTS. As a result of the transactions, through ownership of its wholly owned subsidiaries, the Company became the sole member of DPTS, DPTS Sand, LLC and DPTSM. In addition to $ 43 0.225 80,000 10 At any time, the Company may pay PTS an amount equal to the then-present value (using a nine The Membership Interest Purchase Agreement contains certain representations, warranties, covenants and indemnification obligations of the parties. In connection with the Membership Interest Purchase Agreement, the Company entered into an Indemnification and Release Agreement dated December 5, 2014 with World Fuel Services Corporation ("WFS") (the "Indemnification and Release Agreement"). Pursuant to the Indemnification and Release Agreement, WFS, on behalf of itself and its direct and indirect subsidiaries, agreed to indemnify the Company, DPTS, DPTSM, and each of their respective officers, managers, directors, employees, affiliates, members, and stockholders, for third party claims in connection with, relating to, or otherwise arising from the train car derailment that occurred in Lac-Mégantic, Quebec, on July 6, 2013 (the "Derailment"). In addition, the Company, DPT and DPM, on behalf of itself and each such entity's direct and indirect subsidiaries, agreed to indemnify WFS and WFS's officers, managers, directors, employees, affiliates, members, and stockholders for (i) fifty fifty 10 3 In connection with the indemnification, each of the Company and WFS, on its behalf and on behalf of its affiliates, released the other party and its affiliates from any claims arising in connection with the Derailment, other than those for which indemnification is provided under the Indemnification and Release Agreement. Pursuant to a Guaranty and Security Agreement, dated December 5, 2014 (the "Seller Guaranty and Security Agreement"), made by DPT, Dakota Plains Sand, LLC, DPM, the Company and certain subsidiaries of the Company, the Company's obligations under Section 2.2(b) of the Membership Interest Purchase Agreement in respect of the Operational Override, the Company's obligations in the Indemnification and Release Agreement and the obligations of DPTSM under five Amended and Restated Railcar Sublease Agreements between DPTSM and Western Petroleum Company are guaranteed by DPT, Dakota Plains Sand, LLC, DPM, the Company and certain subsidiaries of the Company, and are secured by a second priority lien on all of the assets of such parties. In connection with the Membership Interest Purchase Agreement, the following agreements were terminated: (a) that certain Member Control Agreement of DPTS Sand, LLC, effective as of June 1, 2014, by and among Dakota Plains Sand, LLC, PTS, and DPTS Sand, LLC; (b) that certain Second Amended and Restated Member Control Agreement of DPTS effective as of December 31, 2013, by and among DPT, PTS and DPTS; and (c) that certain Second Amended and Restated Member Control Agreement of DPTSM, effective as of December 31, 2013, by and among DPM, PTS, and DPTSM; provided DPM and its affiliates will remain subject to the restrictions against purchasing, selling, storing, transporting or marketing crude oil originating from production fields anywhere in North Dakota, or conducting any trading activities related thereto, until June 5, 2015, but shall be permitted to sublease and lease-for-trip railcars to transport crude oil, and transport any other materials (including crude oil) by road. Operational Override As part of the Membership Interest Purchase Agreement, the Company agreed to pay a quarterly Operational Override payment to PTS through December 31, 2026. The payments are due within 45 days of the end of each calendar quarter. In the event such Operational Override payments, in the aggregate, are less than $10 million, then the Company is obligated to pay PTS the difference on or before January 31, 2027. In December 2014, the Company calculated an initial liability of $45.3 million related to the Operational Override. The initial Operational Override was calculated based on the Company's estimated daily throughput from December 1, 2014 through December 31, 2026; discounted at an interest rate of 9%. In 2015, the Company recalculated the fair value of the Operational Override due to lower expected volumes. The Operational Override at December 31, 2015 is $34.3 million. Annual maturities of the Operational Override are as follows: Year Ending: Amount December 31, 2016 $ 1,879,607 December 31, 2017 2,093,108 December 31, 2018 2,289,456 December 31, 2019 2,504,223 December 31, 2020 2,753,684 Thereafter 22,785,896 Total 34,305,974 Less: Current Portion 1,879,607 Total Long-Term Portion $ 32,426,367 Railcar Sublease Agreements Concurrent with the Membership Interest Purchase Agreement, the Company, through DPTSM, entered into five Amended and Restated Railcar Sublease Agreements with Western Petroleum Company ("Amended Sublease Agreements"). Under the Amended Sublease Agreements, DPTSM will sublease a total of 872 railcars from Western Petroleum Company subject to the terms, covenants, provisions, conditions, and agreements contained in the master railcar leases between the original lessors and Western Petroleum Company. The term of the Amended Sublease Agreements shall be from December 5, 2014 (the "Effective Date") until the end of the term of the applicable schedule to the respective master railcar lease. The last of the master railcar leases expires in August 2021. Within thirty 30 days after the Effective Date, Western Petroleum Company delivered to DPTSM a certain set of railcars as identified in a schedule included with the Amended Sublease Agreements. For the period (the "Suspension Period") beginning on the Effective Date and ending on June 1, 2015 (the "Suspension Termination Date"), the Amended Sublease Agreements as they relate to certain other railcars identified in an additional schedule (the "Suspended Cars") shall be temporarily suspended to permit Western Petroleum Company to retain the Suspended Cars. No later than 30 days after the Suspension Termination Date, Western Petroleum Company will deliver the Suspended Cars to DPTSM at the Company's transloading facility located in New Town, North Dakota, unless an alternate location is agreed to. The Amended Sublease Agreements are being accounted for as operating leases. DPTSM assumes and accepts the responsibility for any charges incurred between the time of delivery of the railcars to DPTSM under the Amended Sublease Agreements and redelivery of the railcars to Western Petroleum Company at the conclusion of the term, including, but not limited to, charges resulting from demurrage, track storage, switching, detention, freight or empty movements made by the railcars upon each railroad over which the railcars shall move during the term of the Amended Sublease Agreements, as well as any other charges set forth in the master railcar leases. The total net lease expense under the Amended Sublease Agreements recorded to Other Expense on the statement of operations was approximately $ 1.7 0.3 Minimum future base lease payments under the Amended Sublease Agreements are as follows: Year Ending: Amount December 31, 2016 $ 6,295,000 December 31, 2017 3,246,000 December 31, 2018 2,836,000 December 31, 2019 2,350,000 December 31, 2020-2021 2,714,000 Total $ 17,441,000 Equity Transaction There was no value assigned to the Company's purchase of DPTSM. The Company's purchase of PTS's membership interest in DPTS and DPTS Sand, LLC was accounted for as an equity transaction in accordance with FASB ASC 810-45-23. Under ASC 810-45-23, changes in a parent's ownership interest while the parent retains its controlling interest in its subsidiary shall be accounted for as equity transactions. As an equity transaction, the Company reported any difference between the fair value of the consideration paid and the amount by which the non-controlling interest of DPTS and DPTS Sand, LLC was adjusted was recognized in additional paid-in capital. The amount recognized in additional paid-in capital as of December 31, 2014 was calculated as follows: Cash Consideration Paid $ 43,000,000 Direct Cost of Transaction 1,225,953 Fair Value of Contingent Liability 45,310,867 Total Purchase Price 89,536,820 Deferred Tax Asset Recorded 24,114,000 Fair Value of Consideration Paid 65,422,820 Non-Controlling Interest – DPTS 25,982,992 Non-Controlling Interest – DPTS Sand, LLC - Total Adjustment to Additional Paid-In Capital $ 39,439,828 During the year ended December 31, 2015, the Company trued-up the transaction with PTS. As part of the true-up, the Company assumed additional net liabilities and recorded an adjustment to Additional Paid-In Capital of $411,802 during the year ended December 31, 2015 related to these net liabilities.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments And Contingencies [Abstract]
Commitments And Contingencies	14. Commitments and Contingencies Lac-Mégantic We and certain of our subsidiaries, including DPTS and DPTSM, were among the many defendants named in various lawsuits relating to the derailment of a Montreal Main & Atlantic Railroad, Ltd. ("MM&A") train in Lac-Mégantic, Quebec. On July 6, 2013, an unmanned freight train operated by MM&A with 72 50,000 50 Between 2013 and 2015, we, certain of our subsidiaries, DPTS and DPTSM, along with a number of third parties, were sued in various actions in both the United States and Canada, by multiple third parties seeking economic, compensatory and punitive damages allegedly caused by the Derailment. On December 5, 2014, we entered into an Indemnification and Release Agreement with WFS. Under this agreement, WFS, on behalf of itself and its direct and indirect subsidiaries, has agreed to indemnify us, each of our subsidiaries, including DPTS and DPTSM, for third party claims for bodily injury, death, property damage, economic loss, loss of consortium, loss of income and similar claims in connection with, relating to, or otherwise arising from the derailment, in each case solely to the extent not covered by insurance or otherwise paid for by third parties. In addition, we agreed to indemnify WFS for (i) fifty percent ( 50 50 10 On June 8, 2015, we entered into a settlement agreement (the "Settlement Agreement") with the Trustee, Montreal, Maine and Atlantic Canada Co. ("MMAC"), and the monitor (the "Monitor") in MMAC's Canadian bankruptcy (collectively, the "MMA Parties") resolving all claims arising out of the Derailment. On December 22, 2015, the effective date of the bankruptcy plans filed by the Trustee in the U.S. and by MMAC in Canada (the "U.S. Bankruptcy Plan" and the "CCAA Plan" respectively, each a "Plan" and collectively the "Plans"), the Settlement Agreement became final and effective. Under the terms of the Settlement Agreement, WFS contributed $110 million (the "Settlement Payment") to a compensation fund established to compensate parties who suffered losses as a result of the derailment. As part of the settlement, we also assigned to the Trustee and MMAC certain claims we have against third parties arising out of the Derailment. In consideration of the Settlement Payment and the assignment of claims to the Trustee and MMAC, we and certain of our subsidiaries, including DPTS and DPTSM (collectively, the "DAKP Parties"), received, and will continue to receive, the benefit of the global releases and injunctions set forth in the Plans. These global releases and injunctions bar all claims which may exist now or in the future against the DAKP Parties arising out of the Derailment, other than criminal claims which by law may not be released. Dakota Petroleum Transport Solutions, LLC TJMD, LLP v. Dakota Petroleum Transport Solutions, LLC Since October 2012, DPTS had been involved in litigation with TJMD, LLP, a North Dakota limited liability partnership ("TJMD") arising out of the termination of TJMD as operator of the transloading facility, which DPTS leases for the use and benefit of their business. TJMD alleged that a wrongful termination without cause on 90 days' written notice occurred in June 2012 under the implied covenant of good faith and fair dealing, and a second wrongful termination occurred in September 2012, when DPTS finally terminated the contract before the end of the 90-day period. TJMD sought payment for work performed prior to the final, September termination, as well as, monetary damages for future losses, and other relief. On October 9, 2015, we entered into a settlement agreement with TJMD resolving all claims between the parties. World Fuel Services, Inc. v. Dakota Petroleum Transport Solutions, LLC, and Gabriel Claypool On December 29, 2015, World Fuel Services, Inc. brought suit against DPTS and Gabriel Claypool in the United States District Court of North Dakota. World Fuel Services, Inc. sought emergency relief for conversion and replevin of crude oil held by DPTS at the Pioneer Terminal pending the ongoing litigation for failure to pay for crude oil transloading services. DPTS filed a motion to dismiss and, in the alternative, to stay the case in deference to the Transloading Case. On January 20, 2016, the court approved the motion to stay pending the proceedings in the Transloading Case.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events On January 24, 2016, the board of directors of the Company declared a dividend of one one 0.84 At any time before a person or group (each such person or group, an "Acquiring Person") becomes the beneficial owner of 10 $ 0.001

Quarterly Results Of Operations

Quarterly Results Of Operations	12 Months Ended
	Dec. 31, 2015
Quarterly Results Of Operations [Abstract]
Quarterly Results Of Operations	17. Quarterly Results of Operations (Unaudited) Quarterly data for the years ended December 31, 2015, 2014, and 2013 is as follows: Quarter Ended March 31, June 30, September 30, December 31, 2015 Total Revenues $ 9,387,634 $ 8,711,027 $ 6,151,139 $ 4,963,295 Operating Expenses 6,365,737 7,121,992 6,024,997 6,568,810 Income (Loss) From Operations 3,021,897 1,589,035 126,142 (1,605,515 ) Other Income (Expense) (2,711,404 ) (2,469,985 ) 7,919,306 (1,555,443 ) Income Tax Provision (Benefit) 127,500 (331,000 ) 29,233,284 252,000 Net Income (Loss) 182,993 (549,950 ) (21,187,836 ) (3,412,958 ) Net Income (Loss) Per Common Share – Basic 0.00 (0.01 ) (0.39 ) (0.06 ) Net Income (Loss) Per Common Share – Diluted 0.00 (0.01 ) (0.39 ) (0.06 ) Quarter Ended March 31, June 30, September 30, December 31, 2014 Total Revenues $ 5,485,458 $ 7,504,748 $ 6,936,670 $ 8,354,281 Operating Expenses 6,151,692 5,298,990 5,339,557 7,513,733 Income (Loss) From Operations (666,234 ) 2,205,758 1,597,113 840,548 Other Income (Expense) (294,050 ) (1,870,864 ) (42,667 ) (367,919 ) Income Tax Provision (Benefit) (514,885 ) (647,000 ) 19,737 287,155 Net Income (Loss) (445,399 ) 981,894 1,534,709 185,474 Net Income Attributable to Non-Controlling Interest 890,864 2,018,943 1,521,295 1,089,650 Net Income (Loss) Attributable to Stockholders of Dakota Plains Holdings, Inc. (1,336,263 ) (1,037,049 ) 13,414 (904,176 ) Net Income (Loss) Per Common Share – Basic (0.02 ) (0.02 ) 0.00 (0.02 ) Net Income (Loss) Per Common Share – Diluted (0.02 ) (0.02 ) 0.00 (0.02 ) Quarter Ended March 31, June 30, September 30, December 31, 2013 Total Revenues $ 95,199 $ 99,570 $ 76,758 $ 77,845 Operating Expenses 1,485,375 2,589,326 1,987,443 2,566,527 Loss From Operations (1,390,176 ) (2,489,756 ) (1,910,685 ) (2,488,682 ) Other Income (Expense) 2,352,073 1,506,954 (1,413,078 ) 3,053,986 Income Tax Provision (Benefit) 373,000 (389,000 ) (1,266,000 ) 228,000 Net Income (Loss) 588,897 (593,802 ) (2,057,763 ) 337,304 Net Income (Loss) Per Common Share – Basic 0.01 (0.01 ) (0.05 ) 0.01 Net Income (Loss) Per Common Share – Diluted 0.01 (0.01 ) (0.05 ) 0.01

Summary Of Significant Accoun24

Summary Of Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2015
Summary Of Significant Accounting Policies [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company's consolidated financial statements upon adoption. In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers." The standard's core principle is that an entity shall recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard generally requires an entity to identify performance obligations in its contracts, estimate the amount of variable consideration to be received in the transaction price, allocate the transaction price to each separate performance obligation, and recognize revenue as obligations are satisfied. The standard will be effective for annual and interim periods beginning after December 15, 2017. The standard allows for either full retrospective adoption, meaning the standard is applied to all periods presented in the financial statements, or modified retrospective adoption, meaning the standard is applied only to the most current period presented. The Company is evaluating the impact of the provisions of ASU 2014-09; however, the standard is not expected to have a material effect on the Company's consolidated financial position, results of operations or cash flows. In June 2014, the FASB issued ASU 2014-12, "Compensation - Stock Compensation" effective for annual periods and interim periods within those periods beginning after December 15, 2015. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The Company is evaluating the impact of the provisions of ASU 2014-12; however, the standard is not expected to have a material effect on the Company's consolidated financial position, results of operations or cash flows. In April 2015, the FASB issued ASU 2015-03, "Interest – Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs". In August 2015, the FASB issued ASU 2015-15, "Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements". Under ASU 2015-03, debt issuance costs reported on the consolidated balance sheet would be reflected as a direct deduction from the related debt liability rather than as an asset. While ASU 2015-03 addresses costs related to term debt, ASU 2015-15 provides clarification regarding costs to secure revolving lines of credit, which are, at the outset, not associated with an outstanding borrowing. ASU 2015-15 provides commentary that the SEC staff would not object to an entity deferring and presenting costs associated with line of credit arrangements as an asset and subsequently amortizing them ratably over the term of the revolving debt arrangement. This new guidance will be effective beginning January 1, 2016. The Company is evaluating the impact of this standard on its consolidated financial statements. In November 2015, the FASB issued ASU 2015-17, "Balance Sheet Classifications of Deferred Taxes", which requires entities with a classified balance sheet to present all deferred tax assets and liabilities as non-current instead of separating them into current and non-current amounts. The standard will be effective for public companies for annual and interim periods beginning after December 15, 2016, with early adoption permitted. The Company is evaluating the impact of the provisions of ASU 2015-17; however, the standard is not expected to have a material effect on the Company's consolidated balance sheet. In February 2016, the FASB issued ASU 2016-02, "Leases", effective for annual periods and interim periods within those periods beginning after December 15, 2018. The new guidance requires recognition of leased assets and liabilities on the balance sheet and disclosing key information about leasing arrangements. This new guidance will be effective beginning January 1, 2019. The Company is evaluating the impact of this standard on its consolidated financial statements.
Liquidity	Liquidity As of December 31, 2015, the Company had cash and cash equivalents and trade receivables of approximately $ 10.7 8.9 3.2 The Company is focused on increasing the crude oil and frac sand throughput at its transloading facility and reducing its overall expenses. As evidenced by the positive cash flow depicted in its 2016 cash flow forecast, the Company believes that the cash flows from operations will allow it to meet its current obligations in the ordinary course of business. In order to achieve positive cash flows in 2016, the Company is committed to its plan to reduce its general and administrative expenses when compared to 2015. In addition, the Company reduced the headcount at its transloading facility by approximately 24
Joint Venture Equity Investment	Joint Venture Equity Investment The Company used the equity method to account for investments in joint ventures where it had significant influence, representing equity ownership of not more than 50%. Effective November 24, 2014, the Company sold its 50 50 Effective at the end of business on December 31, 2013, DPT was appointed the Facility Management Member of DPTS. The appointment as the Facility Management Member resulted in the consolidation of the accounts of DPTS with and into the consolidated financial statements of the Company as of December 31, 2014. Accordingly, the accompanying consolidated statements of operations for the year ended December 31, 2014 include the accounts and operations of DPTS. The operations of DPTS Sand, LLC commenced in June 2014, and the accompanying financial statements include its accounts and results of operations. At December 31, 2015 and 2014, the Company had no investments in joint ventures where it had significant influence, representing equity ownership of not more than 50%, and was not accounting for any investments using the equity method.
Cash And Cash Equivalents	Cash and Cash Equivalents The Company considers highly liquid investments with insignificant interest rate risk and original maturities of three months or less to be cash equivalents. Cash equivalents consist primarily of interest-bearing bank accounts and money market funds. The Company's cash positions represent assets held in checking and money market accounts. These assets are generally available to the Company on a daily or weekly basis and are highly liquid in nature. Due to the balances being greater than $ 250,000
Segments	Segments The Company has two one The Company has determined that there is only one reportable segment as the two segments discussed above have similar processes and purposes, customers, geographic locations and economic characteristics.
Accounts Receivable	Accounts Receivable Accounts receivable are carried on a gross basis, with no discounting. The Company regularly reviews all aged accounts receivable for collectability and establishes an allowance as necessary for individual customer balances. At December 31, 2015 and 2014, there was no
Property And Equipment	Property and Equipment Property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives. Estimated useful lives are as follows: Site development 15 Terminal 13 Machinery 5 13 Tanks 13 Other Property and Equipment 3 5 Land — Expenditures for leasehold improvements, replacements, renewals, and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation expense was $ 4,764,844 4,332,900 179,546 0 1,886,470
Impairment	Impairment FASB Accounting Standards Codification ("ASC") 360-10-35-21 requires that long-lived assets to be held and used be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The determination of impairment is based upon expectations of undiscounted future cash flows, before interest, of the related asset. If the carrying value of the asset exceeds the undiscounted future cash flows, the impairment would be computed as the difference between the carrying value of the asset and the fair value. There was no
Environmental Accrual	Environmental Accrual Accruals for estimated costs for environmental obligations generally are recognized no later than the date when the Company identifies what cleanup measures, if any, are likely to be required to address the environmental conditions. Included in such obligations are the estimated direct costs to investigate and address the conditions and the associated engineering, legal and consulting costs. In making these estimates, the Company considers information that is currently available, existing technology, enacted laws and regulations, and its estimates of the timing of the required remedial actions. Such accruals are initially measured on a discounted basis — and are adjusted as further information becomes available or circumstances change — and are accreted up over time. The Company has recorded no liability for environmental obligations as of December 31, 2015 and 2014.
Income Taxes	Income Taxes The Company accounts for income taxes under FASB ASC 740-10-30 . Deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, which will result in taxable or deductible amounts in the future. In evaluating the Company's ability to recover its deferred tax assets, the Company considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. In projecting future taxable income, the Company begins with historical results and incorporates assumptions about the amount of future state and federal pretax operating income adjusted for items that do not have tax consequences. The assumptions about future taxable income require significant judgment and are consistent with the plans and estimates the Company is using to manage the underlying businesses. The tax effects from an uncertain tax position can be recognized in the consolidated financial statements only if the position is more likely than not of being sustained if the position were to be challenged by a taxing authority. The Company has examined the tax positions taken in its tax returns and determined that there are no uncertain tax positions. As a result, the Company has recorded no uncertain tax liabilities in its consolidated balance sheet. The Company records Goodwill for income tax purposes for the amount that the purchase price paid for an asset or group of assets exceeds the fair value of the assets acquired. The Goodwill is amortized over fifteen years.
Stock-Based Compensation	Stock-Based Compensation The Company records expenses associated with the fair value of stock-based compensation. For fully vested, restricted stock and restricted stock unit grants, the Company calculates the stock-based compensation expense based upon estimated fair value on the date of grant. For stock warrants and options, the Company uses the Black-Scholes option valuation model to calculate stock-based compensation at the date of grant. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate.
Stock Issuance	Stock Issuance The Company records the stock-based compensation awards issued to non-employees and other external entities for goods and services at either the fair market value of the goods received or services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the measurement date guidelines enumerated in FASB ASC 505-50-30.
Revenue Recognition	Revenue Recognition DPTS and DPTS Sand, LLC recognize revenues when the related services are performed, the sales price is fixed or determinable and collectability is reasonably assured. DPTS records transloading revenues for fuel-related services when the transloading of petroleum-related products is complete and records other revenues related to the Pioneer Terminal as they are earned based on agreements with customers. DPTS Sand, LLC records revenues for sand transloading services when the transloading of sand-related products is complete.
Concentration Of Risk	Concentration of Risk For the years ended December 31, 2015 and 2014, the three largest customers of DPTS accounted for approximately 90 86 100 For the years ended December 31, 2015 and 2014, UNIMIN was the sole customer of DPTS Sand, LLC and accounted for 100
Earnings Per Share	Earnings Per Share Basic earnings per share ("EPS") excludes dilution and is computed by dividing net income (loss) attributable to Company stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS reflects the potential dilution that could occur if common stock equivalents were exercised or converted to common stock. The dilutive effect of common stock equivalents is calculated using the treasury stock method. When a loss from continuing operations exists, all potentially dilutive securities are anti-dilutive and therefore excluded from the computation of diluted EPS. As the Company had a loss for the years ended December 31, 2015, 2014, and 2013, the potentially dilutive shares are anti-dilutive and thus not added into the diluted EPS calculation. The following stock options, warrants, restricted stock and restricted stock units represent potentially dilutive shares as of December 31, 2015, 2014 and 2013: December 31, 2015 2014 2013 Restricted Stock 822,816 1,031,150 769,063 Restricted Stock Units 1,624,121 - - Stock Options - - 415,625 Stock Warrants 2,771,000 2,771,000 2,771,000 Total Potentially Dilutive Shares 5,217,937 3,802,150 3,955,688
Fair Value Measures	Fair Value Measures The Company measures fair value using a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. 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, essentially an exit price, based on the highest and best use of the asset or liability. The levels of the fair value hierarchy are: Level 1 Level 2 Level 3
Use Of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Such significant estimates include recoverability of property and equipment, depreciable lives for property and equipment, fair value of the Operational Override liability, inputs in the valuation of certain equity transactions, and accounting for income taxes. Actual results may differ from those estimates.
Non-Controlling Interest	Non-Controlling Interest FASB ASC 810 "Consolidation" requires that a non-controlling interest, previously referred to as a minority interest, be reported as part of equity in the consolidated financial statements and that losses be allocated to the non-controlling interest even when such allocation might result in a deficit balance, reducing the losses attributable to the controlling interest. The Company's non-controlling interest during the year ended December 31, 2014 is due to the non-controlling member of DPTS and DPTS Sand, LLC prior to the Company's purchase of the 50% interest owned by the non-controlling member.
Principles Of Consolidation	Principles of Consolidation The accompanying consolidated balance sheets as of December 31, 2015 and 2014 and the accompanying consolidated statement of operations for the year ended December 31, 2015 include the accounts of the Company and its wholly owned subsidiaries. The accompanying consolidated statement of operations for the year ended December 31, 2014 includes the accounts of DPTS for the entire year, the accounts of DPTS Sand, LLC since inception and the accounts of DPTSM since the purchase of the 50% interest owned by the Company's former joint venture partner. All significant intercompany accounts and transactions have been eliminated.

Summary Of Significant Accoun25

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Summary Of Significant Accounting Policies [Abstract]
Estimated Useful Lives Of Property And Equipment	Estimated useful lives are as follows: Site development 15 Terminal 13 Machinery 5 13 Tanks 13 Other Property and Equipment 3 5 Land —
Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share	December 31, 2015 2014 2013 Restricted Stock 822,816 1,031,150 769,063 Restricted Stock Units 1,624,121 - - Stock Options - - 415,625 Stock Warrants 2,771,000 2,771,000 2,771,000 Total Potentially Dilutive Shares 5,217,937 3,802,150 3,955,688

Joint Ventures (Tables)

Joint Ventures (Tables)	12 Months Ended
	Dec. 31, 2015
Dakota Petroleum Transport Solutions, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Summarized Financial Statements	Year Ended December 31, 2013 Sales $ 17,475,294 Net Earnings 7,926,044 Company's Share of Equity in Net Earnings 3,963,022
Summary Of Pro Forma Information	Year Ended December 31, 2013 Revenues $ 17,475,294 Net Income 735,658 Net Income Attributable to Non-Controlling Interest 2,461,022 Net Income Attributable to Stockholders of Dakota Plains Holdings, Inc. (1,725,364 )
Dakota Petroleum Transport Solutions Marketing, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Summarized Financial Statements	Period Ended November 30, 2014 Year Ended December 31, 2013 Sales $ 56,193,717 $ 55,729,970 Net Earnings (Loss) (710,529 ) 5,923,344 Company's Share of Equity in Net Earnings (Loss) (355,265 ) 2,961,672
Summary Of Pro Forma Information	Year Ended December 31, 2014 2013 Revenues $ 70,619,811 $ 56,079,342 Net Income 1,901,413 1,236,307 Net Income Attributable to Non-Controlling Interest 5,165,487 2,961,671 Net Loss Attributable to Stockholders of Dakota Plains Holdings, Inc. (3,264,074 ) (1,725,364 )
Dakota Plains Services, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Summarized Financial Statements	Period Ended November 24, 2014 Year Ended December 31, 2013 Sales $ 17,607,524 $ 15,420,096 Net Earnings 1,213,954 452,761 Company's Share of Equity in Net Earnings 606,977 130,305

Stock-Based Compensation And 27

Stock-Based Compensation And Warrants (Tables)	12 Months Ended
	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule Of Share-Based Compensation Activity	Number of Warrants Weighted Average Exercise Price Remaining Contractual Term (in Years) Intrinsic Value Outstanding at January 1, 2013 2,671,000 $ 2.10 5.60 $ 3,490,000 Granted 100,000 3.25 - - Exercised - - - - Outstanding at December 31, 2013 2,771,000 2.24 4.95 2,015,000 Granted - - - - Exercised - - - - Outstanding at December 31, 2014 2,771,000 2.24 3.95 1,475,000 Granted - - - - Exercised - - - - Outstanding at December 31, 2015 2,771,000 $ 2.24 2.95 $ -
Schedule Of Stock Option Assumptions	2015 2014 2013 Risk free rates - - 0.72 % Dividend yield - - 0.00 % Expected Volatility - - 51.97 % Weighted average expected life - - 5 yrs.
Fair Market Value At The Date Of Grant For Options Granted	2015 2014 2013 Weighted-average grant-date fair value of warrants granted $ - $ - $ 1.46 Total intrinsic value of warrants exercised $ - $ - $ - Total grant-date fair value of warrants vested during the year $ - $ - $ 280,223
Status Of Warrants Outstanding	Warrants Exercise Price Expiration Date February 1, 2011 1,000,000 $ 0.285 January 31, 2021 February 22, 2011 600,000 $ 2.50 February 22, 2016 April 5, 2011 100,000 $ 2.50 April 5, 2016 November 1, 2012 50,000 $ 3.28 November 1, 2016 November 2, 2012 921,000 $ 4.00 October 31, 2017 January 1, 2013 100,000 $ 3.25 February 15, 2018 Total 2,771,000
Outstanding Restricted Stock Awards And Activity	For the Year Ended: December 31, 2015 December 31, 2014 December 31, 2013 Number of Shares Weighted Average Price Number of Shares Weighted Average Price Number of Shares Weighted Average Price Restricted Shares Outstanding Beginning of Year 1,031,150 $ 2.89 769,063 $ 3.82 568,437 $ 1.36 Shares Granted 1,690,788 1.59 589,483 2.22 794,063 3.81 Lapse of Restrictions (275,001 ) 3.44 (327,396 ) 3.88 (593,437 ) 1.46 Restricted Shares Outstanding 2,446,937 $ 1.93 1,031,150 $ 2.89 769,063 $ 3.82
Stock Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule Of Stock-Based Compensation Expense Related To Warrants Granted	Year Ended December 31, 2015 2014 2013 General and Administrative Expenses $ - $ - $ 223,100 Interest Expense - 640,985 349,632
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule Of Stock-Based Compensation Expense Related To Warrants Granted	Year Ended December 31, 2015 2014 2013 General and Administrative Expenses $ - $ - $ 169,939
Schedule Of Share-Based Compensation Activity	Number of Options Weighted Average Exercise Price Remaining Contractual Term (in Years) Intrinsic Value Outstanding at January 1, 2013 215,625 $ 2.90 3.9 $ 150,000 Granted 200,000 4.07 - - Exercised - - - - Forfeited or Expired - - - - Outstanding at December 31, 2013 415,625 3.46 5.0 - Granted - - - - Exercised - - - - Forfeited or Expired (415,625) 3.46 - - Outstanding at December 31, 2014 - - - - Granted - - - - Exercised - - - - Forfeited or Expired - - - - Outstanding at December 31, 2015 - $ - - $ - Stock Options Exercisable at December 31, 2013 215,625 $ 2.90 2.9 $ - Stock Options Exercisable at December 31, 2014 - $ - - $ - Stock Options Exercisable at December 31, 2015 - $ - - $ -
Schedule Of Stock Option Assumptions	2015 2014 2013 Risk free rates - - 0.84 % Dividend yield - - 0.00 % Expected volatility - - 39.14 52.43 % Weighted average expected life - - 4 5
Fair Market Value At The Date Of Grant For Options Granted	2015 2014 2013 Weighted-average per share grant-date fair value of stock options granted $ - $ - $ 1.63 Total grant-date fair value of stock options vested during the year $ - $ - $ -

Promissory Notes (Tables)

Promissory Notes (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Instrument [Line Items]
Schedule Of Annual Maturities Of Debt	Year Ending: Amount December 31, 2016 $ 3,225,000 December 31, 2017 53,525,000 Total 56,750,000 Less: Current Portion 3,225,000 Total Long-Term Portion $ 53,525,000
Vehicle Loans Payable [Member]
Debt Instrument [Line Items]
Schedule Of Annual Maturities Of Debt	Year Ending: Amount December 31, 2016 $ 57,623 December 31, 2017 58,980 December 31, 2018 46,360 December 31, 2019 48,538 December 31, 2020 14,392 Total 225,893 Less: Current Portion 57,623 Total Long-Term Portion $ 168,270

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Components Of Income Tax Expense (Benefit)	2015 2014 2013 Current Income Taxes Federal $ - $ - $ (879,000 ) State 1,784 12,007 (149,000 ) Deferred Income Taxes Federal 1,710,000 (1,148,000 ) (8,000 ) State 146,000 (25,000 ) (18,000 ) Valuation Allowance 27,424,000 306,000 - Total Provision (Benefit) $ 29,281,784 $ (854,993 ) $ (1,054,000 )
Reconciliation Of Reported Amount Of Income Tax Expense	Year Ended 2015 2014 2013 Net Income (Loss) Before Taxes and NOL $ 4,314,033 $ 1,401,685 $ (2,779,364 ) Federal statutory rate 35 % 35 % 35 % Tax Provision (Benefit) Computed at Federal Statutory Rates 1,510,000 490,000 (973,000 ) State Taxes, Net of Federal Taxes 127,000 (121,000 ) (106,000 ) Non-Deductible Compensation - 169,000 - Other 220,784 178,007 25,000 Net Income Attributable to Non-Controlling Interest - (1,877,000 ) Change in Valuation Allowance 27,424,000 306,000 - Reported Provision (Benefit) $ 29,281,784 $ (854,993 ) $ (1,054,000 )
Components Of The Deferred Tax Asset	December 31, 2015 2014 Deferred Tax Assets Current: Prepaid Expenses $ (167,000 ) $ (30,000 ) Net Operating Loss - 1,897,000 Accrued Interest 785,000 - Goodwill 398,000 399,000 Other 91,000 - Valuation Allowance (997,000 ) - Total Current 110,000 2,266,000 Non-Current: Fixed Assets (7,309,000 ) (3,864,000 ) Share-Based Compensation 1,323,000 695,000 Net Operating Loss 13,899,000 7,500,000 Goodwill 5,388,000 5,791,000 Operational Override Liability 13,016,000 16,946,000 Valuation Allowance (26,427,000 ) (306,000 ) Total Non-Current (110,000 ) 26,762,000 Total Deferred Tax Assets $ - $ 29,028,000

Operating Lease (Tables)

Operating Lease (Tables)	12 Months Ended
	Dec. 31, 2015
Lease Agreement [Abstract]
Schedule Of Minimum Future Rent Payments	Year Ending: Amount December 31, 2016 $ 91,800 December 31, 2017 89,200 December 31, 2018 45,400 Total $ 226,400

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value [Abstract]
Schedule Of Valuation Of Financial Instruments Measured At Fair Value On Recurring Basis	Quoted Prices In Active Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2015: Operational Override Liability – Current Liability $ — $ — $ (1,879,607 ) Operational Override Liability – Non-Current Liability — — (32,426,367 ) Total Operational Override Liability $ — $ — $ (34,305,974 ) December 31, 2014: Operational Override Liability – Current Liability $ — $ — $ (715,497 ) Operational Override Liability – Non-Current Liability — — (44,595,370 ) Total Operational Override Liability $ — $ — $ (45,310,867 )
Reconciliation Of The Beginning And Ending Balances For The Liability Measured At Fair Value Using Significant Unobservable Inputs (Level 3)	Level 3 Financial Liabilities Balance at December 31, 2013 $ - Additions to – Operational Override Liability (45,310,867 ) Balance at December 31, 2014 (45,310,867 ) Decrease for Lower than Estimated Volumes 10,958,375 Principal Payments on Operational Override 46,518 Balance at December 31, 2015 $ (34,305,974 )

Membership Interest Purchase 32

Membership Interest Purchase Agreement (Tables)	12 Months Ended
	Dec. 31, 2015
Business Acquisition [Line Items]
Schedule Of Operational Override Payments	Year Ending: Amount December 31, 2016 $ 1,879,607 December 31, 2017 2,093,108 December 31, 2018 2,289,456 December 31, 2019 2,504,223 December 31, 2020 2,753,684 Thereafter 22,785,896 Total 34,305,974 Less: Current Portion 1,879,607 Total Long-Term Portion $ 32,426,367
Schedule Of Minimum Future Rent Payments	Year Ending: Amount December 31, 2016 $ 91,800 December 31, 2017 89,200 December 31, 2018 45,400 Total $ 226,400
Dakota Plains Sand [Member]
Business Acquisition [Line Items]
Schedule Of Minimum Future Rent Payments	Year Ending: Amount December 31, 2016 $ 6,295,000 December 31, 2017 3,246,000 December 31, 2018 2,836,000 December 31, 2019 2,350,000 December 31, 2020-2021 2,714,000 Total $ 17,441,000
Schedule Of Amount Recognized In Addidtional Paid-In Capital	Cash Consideration Paid $ 43,000,000 Direct Cost of Transaction 1,225,953 Fair Value of Contingent Liability 45,310,867 Total Purchase Price 89,536,820 Deferred Tax Asset Recorded 24,114,000 Fair Value of Consideration Paid 65,422,820 Non-Controlling Interest – DPTS 25,982,992 Non-Controlling Interest – DPTS Sand, LLC - Total Adjustment to Additional Paid-In Capital $ 39,439,828

Quarterly Results Of Operatio33

Quarterly Results Of Operations (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Results Of Operations [Abstract]
Quarterly Results Of Operations	Quarter Ended March 31, June 30, September 30, December 31, 2015 Total Revenues $ 9,387,634 $ 8,711,027 $ 6,151,139 $ 4,963,295 Operating Expenses 6,365,737 7,121,992 6,024,997 6,568,810 Income (Loss) From Operations 3,021,897 1,589,035 126,142 (1,605,515 ) Other Income (Expense) (2,711,404 ) (2,469,985 ) 7,919,306 (1,555,443 ) Income Tax Provision (Benefit) 127,500 (331,000 ) 29,233,284 252,000 Net Income (Loss) 182,993 (549,950 ) (21,187,836 ) (3,412,958 ) Net Income (Loss) Per Common Share – Basic 0.00 (0.01 ) (0.39 ) (0.06 ) Net Income (Loss) Per Common Share – Diluted 0.00 (0.01 ) (0.39 ) (0.06 ) Quarter Ended March 31, June 30, September 30, December 31, 2014 Total Revenues $ 5,485,458 $ 7,504,748 $ 6,936,670 $ 8,354,281 Operating Expenses 6,151,692 5,298,990 5,339,557 7,513,733 Income (Loss) From Operations (666,234 ) 2,205,758 1,597,113 840,548 Other Income (Expense) (294,050 ) (1,870,864 ) (42,667 ) (367,919 ) Income Tax Provision (Benefit) (514,885 ) (647,000 ) 19,737 287,155 Net Income (Loss) (445,399 ) 981,894 1,534,709 185,474 Net Income Attributable to Non-Controlling Interest 890,864 2,018,943 1,521,295 1,089,650 Net Income (Loss) Attributable to Stockholders of Dakota Plains Holdings, Inc. (1,336,263 ) (1,037,049 ) 13,414 (904,176 ) Net Income (Loss) Per Common Share – Basic (0.02 ) (0.02 ) 0.00 (0.02 ) Net Income (Loss) Per Common Share – Diluted (0.02 ) (0.02 ) 0.00 (0.02 ) Quarter Ended March 31, June 30, September 30, December 31, 2013 Total Revenues $ 95,199 $ 99,570 $ 76,758 $ 77,845 Operating Expenses 1,485,375 2,589,326 1,987,443 2,566,527 Loss From Operations (1,390,176 ) (2,489,756 ) (1,910,685 ) (2,488,682 ) Other Income (Expense) 2,352,073 1,506,954 (1,413,078 ) 3,053,986 Income Tax Provision (Benefit) 373,000 (389,000 ) (1,266,000 ) 228,000 Net Income (Loss) 588,897 (593,802 ) (2,057,763 ) 337,304 Net Income (Loss) Per Common Share – Basic 0.01 (0.01 ) (0.05 ) 0.01 Net Income (Loss) Per Common Share – Diluted 0.01 (0.01 ) (0.05 ) 0.01

Summary Of Significant Accoun34

Summary Of Significant Accounting Policies (Narrative) (Details)	Nov. 24, 2014	Dec. 31, 2015USD ($)segment	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Feb. 29, 2016	Nov. 23, 2014
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents and trade receivables		$ 10,700,000
Accounts payable and accrued expenses		8,900,000
Aggregate principal amount of promissory notes and Operational Override payments		3,200,000
Maximum balance of cash and cash equivalents which does require FDIC coverage		250,000
Headcount reduction					24.00%
Depreciation expense		4,764,844	$ 4,332,900	$ 179,546
In progress construction		$ 0	1,886,470
Number of operating segments | segment		2
Number of reportable segments | segment		1
Allowance for doubtful accounts		$ 0	0
Recorded impairment		0	0	$ 0
Valuation Allowance applied to deferred tax assets		$ 27,424,000	$ 306,000
Dakota Petroleum Transport Solutions, LLC [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity method investment, ownership percentage		50.00%				50.00%
Dakota Petroleum Transport Solutions, LLC [Member] | Revenues [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenue concentration percentage		90.00%	86.00%
Dakota Petroleum Transport Solutions Marketing, LLC [Member] | Revenues [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenue concentration percentage				100.00%
Dakota Plains Services, LLC [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity method investment, percentage sold	50.00%
Dakota Petroleum Transport Solutions Sand, LLC [Member]
Summary Of Significant Accounting Policies [Line Items]
Equity method investment, percentage sold	50.00%
Dakota Petroleum Transport Solutions Sand, LLC [Member] | Revenues [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenue concentration percentage		100.00%	100.00%

Summary Of Significant Accoun35

Summary Of Significant Accounting Policies (Estimated Useful Lives Of Property And Equipment) (Details)	12 Months Ended
	Dec. 31, 2015
Site Development [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
Terminal [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	13 years
Tanks [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	13 years
Minimum [Member] | Machinery [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Minimum [Member] | Other Property And Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Maximum [Member] | Machinery [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	13 years
Maximum [Member] | Other Property And Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years

Summary Of Significant Accoun36

Summary Of Significant Accounting Policies (Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share) (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially Dilutive Shares	5,217,937	3,802,150	3,955,688
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially Dilutive Shares	822,816	1,031,150	769,063
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially Dilutive Shares	1,624,121
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially Dilutive Shares			415,625
Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially Dilutive Shares	2,771,000	2,771,000	2,771,000

Joint Ventures (Narrative) (Det

Joint Ventures (Narrative) (Details) - USD ($)	Nov. 24, 2014	Sep. 30, 2013	Nov. 30, 2014	Dec. 31, 2015	Dec. 31, 2013	Dec. 31, 2014	Nov. 09, 2009
Schedule of Equity Method Investments [Line Items]
Proceeds from rental income				$ 0
PPE, Gross				67,099,104		$ 62,336,344
PPE, net				56,191,101		$ 56,193,185
Dakota Petroleum Transport Solutions, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage							50.00%
Ownership interest acquired			50.00%
Site improvements				$ 1,299,201
Cost of property less salvage value					$ 526,410
Rental income					325,896
Dakota Plains Services, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage				50.00%
Proceeds from sale of joint venture	$ 1,150,000
Gain on sale of joint venture	$ 472,624
Dakota Petroleum Transport Solutions Marketing, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage			50.00%
Ownership interest acquired			50.00%
Limited partners' contributed capital			$ 100
Each limited partners' units issued for initial capital contribution			1,000
Member preferred contribution			$ 10,000,000
Member preferred contributions cash return per annum percent			5.00%
Proceeds from cumulative preferred return		$ 1,100,000
Dakota Petroleum Transport Solutions Sand, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage				50.00%
Ownership interest acquired			50.00%
Supplemental Agreement [Member] | Dakota Petroleum Transport Solutions, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Rental income					11,310
Transloader [Member] | Dakota Petroleum Transport Solutions, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Rental income					$ 12,169
Transloader [Member] | Petroleum Transport Solutions, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Estimated residual value			$ 131,602
PPE, Gross			658,012
PPE, net			$ 526,410

Joint Ventures (Summarized Fina

Joint Ventures (Summarized Financial Statements) (Details) - USD ($)	11 Months Ended	12 Months Ended
	Nov. 30, 2014	Dec. 31, 2013
Dakota Petroleum Transport Solutions, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Sales		$ 17,475,294
Net Earnings (Losses)		7,926,044
Company's Share of Equity in Net Earnings (Losses)		3,963,022
Dakota Petroleum Transport Solutions Marketing, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Sales	$ 56,193,717	55,729,970
Net Earnings (Losses)	(710,529)	5,923,344
Company's Share of Equity in Net Earnings (Losses)	(355,265)	2,961,672
Dakota Plains Services, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Sales	17,607,524	15,420,096
Net Earnings (Losses)	1,213,954	452,761
Company's Share of Equity in Net Earnings (Losses)	$ 606,977	$ 130,305

Joint Ventures (Summary Of Pro

Joint Ventures (Summary Of Pro Forma Information) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Dakota Petroleum Transport Solutions, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Revenues		$ 17,475,294
Net Income		735,658
Net Income Attributable to Non-Controlling Interest		2,461,022
Net Income (Loss) Attributable to Shareholders of Dakota Plains Holdings, Inc.		(1,725,364)
Dakota Petroleum Transport Solutions Marketing, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Revenues	$ 70,619,811	56,079,342
Net Income	1,901,413	1,236,307
Net Income Attributable to Non-Controlling Interest	5,165,487	2,961,671
Net Income (Loss) Attributable to Shareholders of Dakota Plains Holdings, Inc.	$ (3,264,074)	$ (1,725,364)

Lease Agreement - Related Par40

Lease Agreement - Related Party (Details) - Dakota Petroleum Transport Solutions, LLC [Member] - USD ($)	6 Months Ended		11 Months Ended	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013	Nov. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Equity Method Investment, Lease Agreement [Line Items]
Operating lease agreement, monthly lease payment	$ 48,162	$ 60,470	$ 38,162
Percent of the costs recognized as rental income				50.00%
Percentage recognized as investment income				50.00%
Rental income					$ 325,896
Rent payments					651,792
Investment income					$ 325,896

Lease Agreement (Details)

Lease Agreement (Details) - UNIMIN Corporation [Member]	1 Months Ended
	Jul. 31, 2013USD ($)item
Operating Leased Assets [Line Items]
Operating lease agreement, monthly lease payment | $	$ 10,000
Operating lease agreement, annual increase percent after two years	3.00%
Number of optional additional periods | item	4
Number of years in each period	5 years

Preferred Stock And Common St42

Preferred Stock And Common Stock (Details) - USD ($)	1 Months Ended											12 Months Ended
	Dec. 31, 2015	Jun. 30, 2015	May. 31, 2015	Dec. 31, 2014	Nov. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Jan. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Feb. 28, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Preferred stock, shares authorized	10,000,000			10,000,000								10,000,000	10,000,000
Preferred stock, par value	$ 0.001			$ 0.001								$ 0.001	$ 0.001
Preferred stock, shares issued	0			0								0	0
Share-based compensation, value of shares issued												$ 2,155,258	$ 1,364,816	$ 1,469,442
Common stock sold, price per share	$ 0.24								$ 2.15			$ 0.24		$ 2.15
Issuance of common shares related to agreement, shares	33,333
Issuance of common shares related to agreement	$ 8,000
General and administrative expense												$ 10,343,262	$ 9,131,788	$ 8,449,125
Previously issued shares surrendered as part of restructuring of promissory notes									304,732
Cost of offering														$ 1,139,695
Private Placement [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of shares issued in transaction									7,000,000
Proceeds from issuance of private placement									$ 15,050,000
Common stock sold, price per share									$ 2.15					$ 2.15
Cost of offering									$ 1,139,695
Consulting Agreements [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock sold, price per share				$ 1.63									$ 1.63
Issuance of common shares related to agreement, shares				115,000
Issuance of common shares related to agreement				$ 187,450
Board Of Directors [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock sold, price per share		$ 1.28	$ 1.49		$ 1.68	$ 2.30				$ 3.70
Issuance of common shares related to agreement, shares		234,376	33,558		14,042	130,436				308,108
Issuance of common shares related to agreement		$ 300,000	$ 50,000		$ 23,591	$ 300,000				$ 1,140,000
Shares of common stock surrendered, shares										153,527
Shares of common stock surrendered										$ 568,058
Executive [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock sold, price per share										$ 3.70	$ 4
Issuance of common shares related to agreement, shares										50,000	12,500
Issuance of common shares related to agreement										$ 185,000	$ 50,000
Executives And Employees [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock sold, price per share							$ 2.17	$ 2.25
Issuance of common shares related to agreement, shares							50,498	236,739
Issuance of common shares related to agreement							$ 109,581	$ 532,663
Shares of common stock surrendered, shares												237,399	297,749
Shares of common stock surrendered												$ 356,845	$ 645,679
Promissory Notes [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common stock sold, price per share									$ 2.15					$ 2.15
Issuance of common shares related to agreement, shares									4,660,535
Issuance of common shares related to agreement									$ 10,020,143

Stock-Based Compensation And 43

Stock-Based Compensation And Warrants (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jan. 16, 2014	Feb. 28, 2013	Jan. 02, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
General and administrative expense	$ 10,343,262	$ 9,131,788	$ 8,449,125
Options exercisable					200,000
Stock option exercisable price					$ 4.07
Options vesting period	36 months
Stock Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
General and administrative expense			223,100
Interest expense		640,985	349,632
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
General and administrative expense			$ 169,939
Common stock surrendered				415,625
Options exercisable			215,625
Stock option exercisable price			$ 2.90
Stock Options Expected To Vest February 8, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options expected to vest	66,666
Stock Options Expected To Vest February 8, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options expected to vest	66,667
Stock Options Expected To Vest February 8, 2016 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options expected to vest	66,667
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
General and administrative expense	$ 2,155,528	$ 1,364,816	$ 1,285,066
Forfeiture rate	0.00%
Unrecognized compensation expense	$ 2,400,000
Restricted stock awards issued	1,690,788	589,483	794,063
Warrants Granted January 1, 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercisable						100,000
Warrant exercise price						$ 3.25
General and administrative expense			$ 145,875

Stock-Based Compensation And 44

Stock-Based Compensation And Warrants (Schedule Of Stock-Based Compensation Expense Related To Warrants Granted) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
General and Administrative Expenses	$ 10,343,262	$ 9,131,788	$ 8,449,125
Stock Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
General and Administrative Expenses			223,100
Interest expense		$ 640,985	349,632
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
General and Administrative Expenses			$ 169,939

Stock-Based Compensation And 45

Stock-Based Compensation And Warrants (Schedule Of Share-Based Compensation Activity) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Number, Beginning Balance	2,771,000	2,771,000	2,671,000
Granted, Number			100,000
Outstanding, Number, Ending Balance	2,771,000	2,771,000	2,771,000	2,671,000
Stock Options Exercisable, Number					200,000
Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 2.24	$ 2.24	$ 2.10
Granted, Weighted Average Exercise Price			3.25
Outstanding, Weighted Average Exercise Price, Ending Balance	$ 2.24	$ 2.24	$ 2.24	$ 2.10
Stock Options Exercisable, Weighted Average Exercise Price					$ 4.07
Outstanding, Remaining Contractual Term	2 years 11 months 12 days	3 years 11 months 12 days	4 years 11 months 12 days	5 years 7 months 6 days
Outstanding, Intrinsic Value		$ 1,475,000	$ 2,015,000	$ 3,490,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Number, Beginning Balance		415,625	215,625
Granted, Number			200,000
Forfeited or Expired, Number		(415,625)
Outstanding, Number, Ending Balance			415,625	215,625
Stock Options Exercisable, Number			215,625
Outstanding, Weighted Average Exercise Price, Beginning Balance		$ 3.46	$ 2.90
Granted, Weighted Average Exercise Price			4.07
Forfeited or Expired, Weighted Average Exercise Price		$ 3.46
Outstanding, Weighted Average Exercise Price, Ending Balance			3.46	$ 2.90
Stock Options Exercisable, Weighted Average Exercise Price			$ 2.90
Outstanding, Remaining Contractual Term			5 years	3 years 10 months 24 days
Stock Options Exercisable, Remaining Contractual Term			2 years 10 months 24 days
Outstanding, Intrinsic Value				$ 150,000

Stock-Based Compensation And 46

Stock-Based Compensation And Warrants (Schedule Of Stock Option Assumptions) (Details)	12 Months Ended
	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free rates	0.72%
Dividend yield	0.00%
Expected volatility	51.97%
Weighted average expected life	5 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free rates	0.84%
Dividend yield	0.00%
Minimum [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	39.14%
Weighted average expected life	4 years
Maximum [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	52.43%
Weighted average expected life	5 years

Stock-Based Compensation And 47

Stock-Based Compensation And Warrants (Fair Market Value At The Date Of Grant For Options Granted) (Details)	12 Months Ended
	Dec. 31, 2013USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant-date fair value of warrants granted	$ 1.46
Total grant-date fair value of warrants vested during the year | $	$ 280,223
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant-date fair value of warrants granted	$ 1.63

Stock-Based Compensation And 48

Stock-Based Compensation And Warrants (Status of Warrants Outstanding) (Details)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding	2,771,000
February 1, 2011 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issue Date	Feb. 1, 2011
Warrants Outstanding	1,000,000
Exercise price | $ / shares	$ 0.285
Expiration Date	Jan. 31, 2021
February 22, 2011 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issue Date	Feb. 22, 2011
Warrants Outstanding	600,000
Exercise price | $ / shares	$ 2.50
Expiration Date	Feb. 22, 2016
April 5, 2011 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issue Date	Apr. 5, 2011
Warrants Outstanding	100,000
Exercise price | $ / shares	$ 2.50
Expiration Date	Apr. 5, 2016
November 1, 2012 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issue Date	Nov. 1, 2012
Warrants Outstanding	50,000
Exercise price | $ / shares	$ 3.28
Expiration Date	Nov. 1, 2016
November 2, 2012 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issue Date	Nov. 2, 2012
Warrants Outstanding	921,000
Exercise price | $ / shares	$ 4
Expiration Date	Oct. 31, 2017
January 1, 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issue Date	Jan. 1, 2013
Warrants Outstanding	100,000
Exercise price | $ / shares	$ 3.25
Expiration Date	Feb. 15, 2018

Stock-Based Compensation And 49

Stock-Based Compensation And Warrants (Outstanding Restricted Stock Awards And Activity) (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Shares Outstanding at the Beginning of Period, Number	1,031,150	769,063	568,437
Shares Granted, Number	1,690,788	589,483	794,063
Lapse of Restrictions, Number	(275,001)	(327,396)	(593,437)
Restricted Shares Outstanding at the End of Period, Number	2,446,937	1,031,150	769,063
Restricted Shares Outstanding at the Beginning of Period, Weighted-Average Price	$ 2.89	$ 3.82	$ 1.36
Shares Granted, Weighted-Average Price	$ 1.59	$ 2.22	$ 3.81
Lapse of Restrictions, Weighted-Average Price	3.44	3.88	1.46
Restricted Shares Outstanding at the End of Period, Weighted-Average Price	$ 1.93	$ 2.89	$ 3.82

Promissory Notes (Narrative) (D

Promissory Notes (Narrative) (Details) - USD ($)	Dec. 10, 2013	Nov. 02, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 05, 2014
Debt Instrument [Line Items]
Promissory Notes		$ 8,500,000	$ 53,525,000	$ 25,250,000
Finance costs incurred			$ 1,751,250
Advances on Promissory Notes		11,965,300
Repayments of promissory notes		500,000
Promissory notes surrendered		$ 27,663,950
Common shares surrendered		1,296,963
Issuance of Common Shares Pursuant to Debt Restructure					$ 10,020,143
Shares issued pursuant to debt restructure		1,757,075
Gain on extinguishment of debt					$ 1,726,515
Gain on extinguishment of debt per share					$ 0.04
Amortization of Debt Discount				640,985	$ 349,632
Warrants issued			2,771,000
March 1, 2014 [Member]
Debt Instrument [Line Items]
Promissory Notes		$ 4,605,300
New Notes, October 31, 2015 [Member]
Debt Instrument [Line Items]
Promissory Notes	$ 10,020,143	$ 3,894,700
Repayments of promissory notes			$ 2,317,383
Issuance of shares from capital stock conversion	4,660,535
Issuance of shares from capital stock conversion, per share price	$ 2.15
Promissory Notes Due September 30, 2014 [Member]
Debt Instrument [Line Items]
Interest rate	12.00%
Reduction of promissory notes	$ 1,945,156
Advances on Promissory Notes	$ 10,020,143
Repayments of promissory notes			$ 4,605,300
Common shares surrendered	304,732
Qualified Equity Placement [Member]
Debt Instrument [Line Items]
Promissory Notes	$ 5,000,000
Minimum percentage of proceeds that must be used for repayment	50.00%
Dakota Plains Transloading, LLC [Member] | Delayed Draw Term Loan Facility [Member]
Debt Instrument [Line Items]
Interest rate			9.00%
Finance costs incurred			$ 9,783
Interest expense				4,076	5,707
Borrowing capacity			20,000,000
Promissory Notes [Member]
Debt Instrument [Line Items]
Interest rate		12.00%
Warrant exercise price		$ 4
Proceeds from issuance of promissory notes, net of issuance costs		$ 5,945,000
Debt instrument, unamortized discount			1,048,889
Finance costs incurred			195,062
Interest expense				119,202	65,021
Advances on Promissory Notes		$ 6,140,000
Amortization of Debt Discount				640,985	$ 349,632
Warrants issued		921,000
Credit Facility [Member]
Debt Instrument [Line Items]
Principal amount						$ 57,500,000
Potential commitment increase			25,000,000
Potential commitment increase after repayment of replacement commitment			40,000,000
Finance costs incurred				1,617,909
Interest expense			1,017,844	$ 80,144
Amount outstanding			$ 56,800,000
Credit Facility [Member] | One Month LIBOR [Member]
Debt Instrument [Line Items]
Spread on variable rate			1.00%
Credit Facility [Member] | Federal Funds Rate [Member]
Debt Instrument [Line Items]
Spread on variable rate			0.50%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Principal amount						20,000,000
Term Loan [Member]
Debt Instrument [Line Items]
Principal amount						$ 37,500,000
Minimum [Member] | Vehicle Loans Payable [Member]
Debt Instrument [Line Items]
Interest rate			4.02%
Maximum [Member] | Vehicle Loans Payable [Member]
Debt Instrument [Line Items]
Interest rate			5.90%

Promissory Notes (Schedule Of A

Promissory Notes (Schedule Of Annual Maturities Of Debt) (Details)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
December 31, 2016	$ 3,225,000
December 31, 2017	53,525,000
Total	56,750,000
Less: Current Portion	3,225,000
Total Long-Term Portion	53,525,000
Vehicle Loans Payable [Member]
Debt Instrument [Line Items]
December 31, 2016	57,623
December 31, 2017	58,980
December 31, 2018	46,360
December 31, 2019	48,538
December 31, 2020	14,392
Total	225,893
Less: Current Portion	57,623
Total Long-Term Portion	$ 168,270

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Net operating loss carryforwards	$ 36,900,000	$ 24,300,000
Deferred tax asset, net		29,028,000
Valuation allowance	26,427,000	306,000
Deferred tax assets, goodwill	5,800,000
Deferred tax assets, operation override liability	13,016,000	16,946,000
Valuation Allowance applied to deferred tax assets	$ 27,424,000	$ 306,000

Income Taxes (Components Of Inc

Income Taxes (Components Of Income Tax Expense (Benefit)) (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Abstract]
Current Income Taxes, Federal															$ (879,000)
Current Income Taxes, State													$ 1,784	$ 12,007	(149,000)
Deferred Income Taxes, Federal													1,710,000	(1,148,000)	(8,000)
Deferred Income Taxes, State													146,000	(25,000)	(18,000)
Valuation Allowance													27,424,000	306,000
Total Provision (Benefit)	$ 252,000	$ 29,233,284	$ (331,000)	$ 127,500	$ 287,155	$ 19,737	$ (647,000)	$ (514,885)	$ 228,000	$ (1,266,000)	$ (389,000)	$ 373,000	$ 29,281,784	$ (854,993)	$ (1,054,000)

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Reported Amount Of Income Tax Expense) (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Abstract]
Net income (loss) before taxes and NOL													$ 4,314,033	$ 1,401,685	$ (2,779,364)
Federal statutory rate													35.00%	35.00%	35.00%
Tax provision (benefit) computed at federal statutory rates													$ 1,510,000	$ 490,000	$ (973,000)
State taxes, net of federal taxes													127,000	(121,000)	(106,000)
Non-deductible compensation														169,000
Other													220,784	178,007	25,000
Net Income Attributable to Non-Controlling Interest														(1,877,000)
Change in valuation allowance													27,424,000	306,000
Total Provision (Benefit)	$ 252,000	$ 29,233,284	$ (331,000)	$ 127,500	$ 287,155	$ 19,737	$ (647,000)	$ (514,885)	$ 228,000	$ (1,266,000)	$ (389,000)	$ 373,000	$ 29,281,784	$ (854,993)	$ (1,054,000)

Income Taxes (Components Of The

Income Taxes (Components Of The Deferred Tax Asset) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Prepaid expenses	$ (167,000)	$ (30,000)
Net operating loss		1,897,000
Accrued Interest	785,000
Goodwill	398,000	399,000
Other	91,000
Valuation Allowance	(997,000)
Total Current	110,000	2,266,000
Fixed assets	(7,309,000)	(3,864,000)
Share based compensation	1,323,000	695,000
Net operating loss	13,899,000	7,500,000
Goodwill	5,388,000	5,791,000
Operation Override Liability	13,016,000	16,946,000
Valuation allowance	(26,427,000)	(306,000)
Total Non-Current		26,762,000
Total Non-Current	$ (110,000)
Total Deferred Tax Assets		$ 29,028,000

Operating Lease (Narrative) (De

Operating Lease (Narrative) (Details)	Jul. 01, 2015USD ($)ft²$ / ft²	May. 01, 2013USD ($)ft²$ / ft²	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Operating Leased Assets [Line Items]
Rent expense			$ 202,000	$ 138,000
Original Office Lease [Member]
Operating Leased Assets [Line Items]
Area of office space | ft²		3,781
Base monthly payment		$ 6,302
Base annual lease payments increase each year, per square root | $ / ft²		1
New Office Lease [Member]
Operating Leased Assets [Line Items]
Area of office space | ft²	1,696
Base monthly payment	$ 6,360
Base annual lease payments increase each year, per square root | $ / ft²	1

Operating Lease (Schedule Of Mi

Operating Lease (Schedule Of Minimum Future Rent Payments) (Details)	Dec. 31, 2015USD ($)
Lease Agreement [Abstract]
December 31, 2016	$ 91,800
December 31, 2017	89,200
December 31, 2018	45,400
Total	$ 226,400

Fair Value (Schedule Of Valuati

Fair Value (Schedule Of Valuation Of Financial Instruments Measured At Fair Value On Recurring Basis) (Details) - Significant Unobservable Inputs (Level 3) [Member] - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Operational Override Liability - Current Liability	$ (1,879,607)	$ (715,497)
Operational Override Liability - Non-Current Liability	(32,426,367)	(44,595,370)
Total Operational Override Liability	$ (34,305,974)	$ (45,310,867)

Fair Value (Reconciliation Of T

Fair Value (Reconciliation Of The Beginning And Ending Balances For The Liability Measured At Fair Value Using Significant Unobservable Inputs (Level 3)) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value [Abstract]
Balance	$ (45,310,867)
Additions to - Operational Override Liability		$ (45,310,867)
Decrease for Lower than Estimated Volumes	10,958,375
Principal Payment on Operational Override	46,518
Balance	$ (34,305,974)	$ (45,310,867)

Membership Interest Purchase 60

Membership Interest Purchase Agreement (Narrative) (Details)	Dec. 05, 2014USD ($)item$ / bbl	Jul. 06, 2013item	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Business Acquisition [Line Items]
Barrels of Oil | item		50,000
Total exposure amount	$ 10,000,000
Fair Value of Contingent Liability				$ 34,305,974
Dakota Plains Sand [Member]
Business Acquisition [Line Items]
Cash paid	$ 43,000,000		$ 43,000,000
Price per barrel | $ / bbl	0.225
Barrels of Oil | item	80,000
Discount rate	9.00%
Cash in escrow	$ 3,000,000
Maximum [Member] | Dakota Plains Sand [Member]
Business Acquisition [Line Items]
Operational Override payment amount	10,000,000
Total exposure amount	$ 10,000,000
Railcar Lessors Obligations [Member]
Business Acquisition [Line Items]
Indemnification percentage	50.00%
Railcar Lessors Obligations [Member] | Dakota Plains Sand [Member]
Business Acquisition [Line Items]
Indemnification percentage	50.00%
Legal Expenses [Member]
Business Acquisition [Line Items]
Indemnification percentage	50.00%
Legal Expenses [Member] | Dakota Plains Sand [Member]
Business Acquisition [Line Items]
Indemnification percentage	50.00%
Dakota Petroleum Transport Solutions Marketing, LLC [Member]
Business Acquisition [Line Items]
Sublease expense				$ 1,700,000	$ 300,000

Membership Interest Purchase 61

Membership Interest Purchase Agreement (Schedule Of Operational Override Payments) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Membership Interest Purchase Agreement [Abstract]
December 31, 2016	$ 1,879,607
December 31, 2017	2,093,108
December 31, 2018	2,289,456
December 31, 2019	2,504,223
December 31, 2020	2,753,684
Thereafter	22,785,896
Total	34,305,974
Less: Current Portion	1,879,607	$ 715,497
Total Long-Term Portion	$ 32,426,367	$ 44,595,370

Membership Interest Purchase 62

Membership Interest Purchase Agreement (Schedule Of Minimum Future Rent Payments) (Details)	Dec. 31, 2015USD ($)
Business Acquisition [Line Items]
December 31, 2016	$ 91,800
December 31, 2017	89,200
December 31, 2018	45,400
Total	226,400
Dakota Plains Sand [Member]
Business Acquisition [Line Items]
December 31, 2016	6,295,000
December 31, 2017	3,246,000
December 31, 2018	2,836,000
December 31, 2019	2,350,000
December 31, 2020-2021	2,714,000
Total	$ 17,441,000

Membership Interest Purchase 63

Membership Interest Purchase Agreement (Schedule Of Amount Recognized In Additional Paid-In Capital) (Details) - Dakota Plains Sand [Member] - USD ($)	Dec. 05, 2014	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration paid	$ 43,000,000	$ 43,000,000
Direct Cost of Transaction		1,225,953
Fair Value of Contingent Liability		45,310,867
Total Purchase Price		89,536,820
Deferred Tax Asset Recorded		24,114,000
Fair Value of Consideration Paid		65,422,820
Total Adjustment to Additional Paid-In Capital		39,439,828
DPTS [Member]
Business Acquisition [Line Items]
Non-Controlling Interest		$ 25,982,992

Commitments And Contingencies (

Commitments And Contingencies (Details) $ in Millions	Dec. 05, 2014USD ($)item	Jul. 06, 2013item
Loss Contingencies [Line Items]
Number of tanker-cars		72
Barrels of Oil		50,000
Total exposure amount | $	$ 10
Railcar Lessors Obligations [Member]
Loss Contingencies [Line Items]
Indemnification percentage	50.00%
Legal Expenses [Member]
Loss Contingencies [Line Items]
Indemnification percentage	50.00%
Dakota Plains Sand [Member]
Loss Contingencies [Line Items]
Barrels of Oil	80,000
Dakota Plains Sand [Member] | Railcar Lessors Obligations [Member]
Loss Contingencies [Line Items]
Indemnification percentage	50.00%
Dakota Plains Sand [Member] | Legal Expenses [Member]
Loss Contingencies [Line Items]
Indemnification percentage	50.00%
Dakota Plains Sand [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Total exposure amount | $	$ 10

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	Jan. 24, 2016$ / sharesshares
Subsequent Event [Line Items]
Right issued per share | shares	1
Number of shares for each right | shares	0.001
Redemption price | $ / shares	$ 0.001
Exercise price | $ / shares	$ 0.84
Beneficial Owner [Member]
Subsequent Event [Line Items]
Ownership percentage	10.00%

Quarterly Results Of Operatio66

Quarterly Results Of Operations (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Results Of Operations [Abstract]
Total Revenues	$ 4,963,295	$ 6,151,139	$ 8,711,027	$ 9,387,634	$ 8,354,281	$ 6,936,670	$ 7,504,748	$ 5,485,458	$ 77,845	$ 76,758	$ 99,570	$ 95,199
Operating Expenses	6,568,810	6,024,997	7,121,992	6,365,737	7,513,733	5,339,557	5,298,990	6,151,692	2,566,527	1,987,443	2,589,326	1,485,375	$ 19,284,764	$ 16,263,956	$ 8,628,671
Income (Loss) From Operations	(1,605,515)	126,142	1,589,035	3,021,897	840,548	1,597,113	2,205,758	(666,234)	(2,488,682)	(1,910,685)	(2,489,756)	(1,390,176)	3,131,559	3,977,185	$ (8,279,299)
Other Income (Expense)	(1,555,443)	7,919,306	(2,469,985)	(2,711,404)	(367,919)	(42,667)	(1,870,864)	(294,050)	3,053,986	(1,413,078)	1,506,954	2,352,073	(1,704,618)	(34,022)
Income Tax Provision (Benefit)	252,000	29,233,284	(331,000)	127,500	287,155	19,737	(647,000)	(514,885)	228,000	(1,266,000)	(389,000)	373,000	29,281,784	(854,993)	$ (1,054,000)
Net Income (Loss)	$ (3,412,958)	$ (21,187,836)	$ (549,950)	$ 182,993	185,474	1,534,709	981,894	(445,399)	$ 337,304	$ (2,057,763)	$ (593,802)	$ 588,897	(24,967,751)	2,256,678	(1,725,364)
Net income attributable to non-controlling interests					1,089,650	1,521,295	2,018,943	890,864						5,520,752
Net Income (Loss) Attributable to Sharholders of Dakota Plains Holdings, Inc.					$ (904,176)	$ 13,414	$ (1,037,049)	$ (1,336,263)					$ (24,967,751)	$ (3,264,074)	$ (1,725,364)
Net Income (Loss) Per Common Share - Basic	$ (0.06)	$ (0.39)	$ (0.01)	$ 0	$ (0.02)	$ 0	$ (0.02)	$ (0.02)	$ 0.01	$ (0.05)	$ (0.01)	$ 0.01
Net Income (Loss) Per Common Share - Diluted	$ (0.06)	$ (0.39)	$ (0.01)	$ 0	$ (0.02)	$ 0	$ (0.02)	$ (0.02)	$ 0.01	$ (0.05)	$ (0.01)	$ 0.01