Emerge Energy Services (EMES) 10-Q 8 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	1-May-15
Document and Entity Information
Entity Registrant Name	Emerge Energy Services LP
Entity Central Index Key	1555177
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		23,718,961
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

UNAUDITED_CONDENSED_CONSOLIDAT

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$6,484	$6,876
Trade and other receivables, net	67,239	75,708
Inventories	30,326	32,278
Prepaid expenses and other current assets	12,718	9,262
Total current assets	116,767	124,124
Property, plant and equipment, net	231,245	238,657
Intangible assets, net	29,421	31,158
Goodwill	29,264	29,264
Other assets, net	12,503	8,924
Total assets	419,200	432,127
Current liabilities:
Accounts payable	21,999	21,341
Accrued liabilities	20,073	24,411
Current portion of long-term debt	0	53
Current portion of capital lease liability	598	930
Total current liabilities	42,670	46,735
Long-term debt, net of current portion	231,488	217,023
Business acquisition obligation, net of current portion	9,973	10,737
Capital lease liability, net of current portion	0	57
Asset retirement obligations	2,405	2,386
Total liabilities	286,536	276,938
Commitments and contingencies
Partners’ equity:
General partner	0	0
Limited partner common units (issued and outstanding 23,718,961 units as of March 31, 2015 and December 31, 2014)	132,664	155,189
Total partners’ equity	132,664	155,189
Total liabilities and partners’ equity	$419,200	$432,127

UNAUDITED_CONDENSED_CONSOLIDAT1

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Limited Partners' Capital Account, Units Issued	23,718,961	23,718,961
Limited Partners' Capital Account, Units Outstanding	23,718,961	23,718,961

UNAUDITED_CONDENSED_CONSOLIDAT2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Income Statement [Abstract]
Revenues	$203,961	[1]	$274,081	[1]
Operating expenses:
Cost of goods sold (excluding depreciation, depletion and amortization)	168,330	[1]	239,796	[1]
Depreciation, depletion and amortization	6,440		5,770
Selling, general and administrative expenses	9,603		8,475
Write-off of assets	6,719		0
Total operating expenses	191,092		254,041
Operating income	12,869		20,040
Other expense (income):
Interest expense, net	3,129		1,584
Other	-29		-119
Total other expense	3,100		1,465
Income before provision for income taxes	9,769		18,575
Provision for income taxes	278		89
Net income	9,491		18,486
Earnings per common unit (basic) (in dollars per unit)	$0.39	[2]	$0.77	[2]
Earnings per common unit (diluted) (in dollars per unit)	$0.39	[2]	$0.77	[2]
Weighted average number of common units outstanding including participating securities (basic) (in units)	24,128,009	[2]	24,015,562	[2]
Weighted average number of common units outstanding (diluted) (in units)	24,130,565	[2]	24,025,226	[2]
Fuel revenues and cost of goods sold include excise taxes and similar taxes:	$11,795	[1]	$11,905	[1]
[1]	Fuel revenues and cost of goods sold include excise taxes and similar taxes $11,795, $11,905.
[2]	See Note 8.

UNAUDITED_CONDENSED_CONSOLIDAT3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY (USD $)	Total	Limited Partner Common Units	General Partner (non-economic interest)
In Thousands, unless otherwise specified
Balance at Dec. 31, 2014	$155,189	$155,189	$0
Increase (Decrease) in partners' capital
Net income	9,491	9,491	0
Equity-based compensation expense	2,292	2,292	0
Distributions paid	-34,020	-34,020	0
Distribution equivalent rights accrued	-288	-288	0
Balance at Mar. 31, 2015	$132,664	$132,664	$0

UNAUDITED_CONDENSED_CONSOLIDAT4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net income	$9,491	$18,486
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization	6,440	5,770
Equity-based compensation expense	2,292	2,137
Write-off of assets	6,719	0
Provision for doubtful accounts	38	32
Loss on disposal of assets	8	0
Amortization of debt discount/premium and deferred financing costs	266	225
Unrealized loss on derivative instruments	384	135
Other non-cash	19	0
Changes in operating assets and liabilities, net of business acquired:
Restricted cash and equivalents	0	2
Accounts receivable	8,574	-18,163
Inventories	1,952	14,607
Prepaid expenses and other current assets	-3,456	-1,786
Accounts payable and accrued liabilities	13	-1,801
Other assets	-3,578	-4
Net cash provided by operating activities	29,162	19,640
Cash flows from investing activities:
Purchases of property, plant and equipment	-8,940	-6,122
Collection of notes receivable	3	3
Net cash used in investing activities	-8,937	-6,119
Cash flows from financing activities:
Proceeds from line of credit borrowings	63,800	47,700
Repayment of line of credit borrowings	-49,600	-33,803
Repayment of other long-term debt	-53	-105
Distributions to unitholders	-34,020	-24,016
Payment of business acquisition obligation	-404	0
Payments on capital lease obligation	-340	-177
Payment of financing costs	0	-79
Net cash used in financing activities	-20,617	-10,480
Cash and cash equivalents:
Net increase (decrease)	-392	3,041
Balance at beginning of period	6,876	2,167
Balance at end of period	$6,484	$5,208

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	ORGANIZATION AND BASIS OF PRESENTATION
	Organization
	Emerge Energy Services LP (“Emerge”) is a Delaware limited partnership that completed its initial public offering (“IPO”) on May 14, 2013 to become a publicly traded partnership.  The combined entities of Superior Silica Sands LLC (“SSS”), a Texas limited liability company, Allied Energy Company LLC (“AEC”), an Alabama limited liability company, and Emerge Energy Services Operating LLC (“Emerge Operating”), a Delaware limited liability company, represent the predecessor for accounting purposes (the “Predecessor”) of Emerge.  Emerge acquired Direct Fuels LLC (“Direct Fuels”) in a business combination concurrent with the IPO on May 14, 2013,
	References to the “Partnership,” “we,” “our” or “us” when used for dates or periods ended prior to the IPO, refer collectively to the Predecessor.  References to the “Partnership,” “we,” “our” or “us” when used for dates or periods ended on or after the IPO, refer collectively to Emerge and all of its subsidiaries, including Direct Fuels.
	We are a growth-oriented energy services company engaged in: (i) the business of mining, producing, and distributing silica sand that is a key input for the hydraulic fracturing of oil and gas wells; and, (ii) the business of distributing refined motor fuels, refining transportation mixture (“transmix”) and biodiesel, operating bulk motor fuel storage terminals, and providing complementary services.  We report silica sand activities through the Sand segment and motor fuel operations through the Fuel segment.  We report items of income (if any) and expense that cannot be directly associated with the Sand and Fuel segments as “corporate.”
	The Sand segment conducts mining and processing operations from facilities located in Wisconsin and Texas.  In addition to mining and processing silica sand for the oil and gas industry, the Sand segment sells its product for use in building products and foundry operations.  The Fuel segment operates transmix processing facilities located in the Dallas-Fort Worth area and in Birmingham, Alabama.  The Fuel segment also offers third-party bulk motor fuel storage and terminal services, biodiesel refining, sale and distribution of wholesale motor fuels, reclamation services (which consists primarily of cleaning bulk storage tanks used by other petroleum terminal and others) and blending of renewable fuels.
	Secondary Offering
	On June 20, 2014, we and our general partner, along with certain selling unitholders named therein (the “Selling Unitholders”) entered into an Underwriting Agreement with underwriters named therein (the “Underwriters”), with respect to the offer and sale (the “Secondary Offering”) by the Selling Unitholders of 3,515,388 common units at a price to the public of $109.06 per common unit ($105.2429 per common unit, net of underwriting discounts and commissions). On June 25, 2014, the Selling Unitholders completed the Secondary Offering. We did not receive any proceeds from the Secondary Offering. Pursuant to the Underwriting Agreement, the Selling Unitholders also granted the Underwriters an option for a period of 30 days to purchase up to an additional 527,307 common units on the same terms, and on July 18, 2014, the Underwriters partially exercised the option to purchase 165,635 common units. Following the closing of this transaction and as of March 31, 2015, Insight Equity Management Company LLC and its affiliated investment funds and its controlling equity owners (collectively “Insight Equity”) held approximately 30% of all of our outstanding common units.
	Basis of Presentation and Consolidation
	These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of all of our subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.
	Acquisition from Midwest
	On July 25, 2014, we acquired certain assets and obligations of Midwest Frac and Sands LLC (“Midwest”) in order to expand access to high quality sand reserves near our Wisconsin processing plants, improve earnings, and exert greater control over our sand feedstock supply. Midwest operated a sand mine and wet wash facility in Barron County, Wisconsin. The assets include, but are not limited to, mineral reserves, real estate, buildings, land improvements, wet wash processing and conveying equipment, fixtures and office equipment, permits, and a non-compete agreement with the seller. The liabilities assumed include accounts payable and a local government highway repair and maintenance agreement. We have accounted for the acquisition as a business combination under Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”) 805, Business Combinations.
	The purchase agreement specifies a total cash purchase price of $24.0 million plus contingent consideration, if any. The agreement required an advance payment of $11.0 million in June 2014. The additional $13.0 million is being paid over time as sand is removed from the reserves, with a minimum of $2.0 million paid each year. After repayment of $13.0 million, we will continue to pay contingent consideration for any additional sand we remove, for as long as the sand reserves remain economically viable. We used a discounted cash flow analysis to estimate the present value of the contingent consideration and other liabilities assumed as of the purchase date, using management’s estimates of the volumes and timing of sand extraction. We estimate that the entire obligation will be repaid within 7 - 8 years after acquisition, assuming production of approximately 850,000 tons of wet washed sand per year. The seller can repurchase the land when we determine the property is no longer viable for our sand mining and processing activities.
	As part of the agreement, we cancelled an existing tolling agreement whereby we agreed to convert Midwest’s wet washed sand to dry sand as well as an existing supply contract whereby Midwest agreed to supply and deliver wet washed sand. We recorded a $0.7 million loss on settlement of pre-existing agreements as a component of “Other” expense on our Condensed Consolidated Statements of Operations. We estimated the fair values of the terminated agreements using a discounted cash flow analysis.
	We retained a third-party expert to assist in determining the volumes and quality of the in-place mineral reserves. With assistance from a third-party valuations expert, we then used this data in our determination of the fair values of identifiable net assets, using the income approach. Our assessment of the fair values of the assets acquired and liabilities assumed as of July 25, 2014 indicates that there was no goodwill associated with the acquisition. We recognized the assets acquired and liabilities assumed based upon the fair values determined on the date of acquisition, using significant inputs that are not observable in the market (i.e., Level 3 inputs). Such values are preliminary and may be revised as we complete our analysis of the fair values of the assets acquired and liabilities assumed, but will be finalized no later than one year from the acquisition date.
	Following is a reconciliation of the total consideration to the assets acquired and liabilities assumed as of the acquisition date ($ in thousands):
	Consideration:
	Cash deposit	$	11,000
	Present value of purchase obligation	11,226
	Present value of contingent consideration	853
	Loss on settlement of pre-existing agreements	(689		)
	Total consideration	$	22,390
	Assets acquired:
	Mineral reserves	$	19,381
	Other property, plant and equipment	4,403
	Non-compete agreement	100
	Total assets acquired	23,884
	Less liabilities assumed:
	Governmental highway improvement obligation	1,128
	Asset retirement obligation	227
	Accounts payable	139
	Net assets acquired	$	22,390
	In our Condensed Consolidated Balance Sheets, we have classified the non-current portion of the purchase obligation in “Business acquisition obligation, net of current portion.” The governmental highway improvement obligation and the current portion of the purchase obligation are classified as “Accrued liabilities.”
	We incurred approximately $0.1 million in transaction costs, which were recorded as “Selling, general and administrative expenses” as incurred.
	The historical financial information for the assets acquired was impractical to obtain, and inclusion of pro forma information would require us to make estimates and assumptions regarding these assets’ historical financial results that may not be reasonable or accurate. As a result, supplemental pro forma results are not presented. This acquisition is not expected to impact our consolidated revenues. It is impractical to determine net income included in our consolidated statements of operations relating to Midwest since the date of acquisition because Midwest has been fully integrated into our sand segment operations and the operating results. For this reason, the operating results of Midwest cannot be separately identified.
	Reclassifications
	Certain reclassifications have been made to prior period amounts to conform to the current period presentation. These reclassifications do not impact net income and do not reflect a material change in the information previously presented in our Condensed Consolidated Statements of Operations.

OTHER_FINANCIAL_DATA

OTHER FINANCIAL DATA	3 Months Ended
	Mar. 31, 2015
Other Financial Data Disclosure [Abstract]
OTHER FINANCIAL DATA	OTHER FINANCIAL DATA
	Restricted Cash and Equivalents
	We were required under agreements with our chief executive officer (“CEO”) and an officer in our Sand segment (the “Sand Officer”) to establish and maintain Rabbi Trusts which were used to fund deferred compensation as described in the agreements.  Restricted cash and equivalents were invested in short-term instruments at market rates; therefore the carrying values approximated fair value. In May 2014, all funds in the Rabbi Trusts were distributed to our CEO and Sand Officer and the Rabbi Trust was terminated.
	Allowance for Doubtful Accounts
	The allowance for doubtful accounts was $0.5 million and $0.4 million at March 31, 2015 and December 31, 2014, respectively.
	Inventories
	Inventories consisted of the following:
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Sand finished goods	$	12,782	$	7,582
	Refined fuels	7,452		8,031
	Sand work in process	5,271		14,413
	Fuel raw materials and supplies	4,724		2,157
	Sand raw materials and supplies	97		95
	Total	$	30,326	$	32,278
	Property, Plant and Equipment
	Property, plant and equipment consisted of the following:
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Machinery and equipment (1)	$	146,825	$	146,951
	Buildings and improvements (1)	51,027		51,027
	Land and improvements (1)	37,461		37,461
	Mineral reserves	30,181		30,181
	Construction in progress	21,589		24,172
	Capitalized reclamation costs	2,332		2,332
	Total cost	289,415		292,124
	Accumulated depreciation and depletion	58,170		53,467
	Net property, plant and equipment	$	231,245	$	238,657
	(1) Includes assets under capital lease
	We recognized $4.7 million and $3.7 million of depreciation and depletion expense for the three months ended March 31, 2015 and 2014, respectively.
	Intangible Assets Other Than Goodwill
	Our intangible assets other than goodwill consisted of the following:
		Cost		Accumulated		Net
				Amortization
		($ in thousands)
	March 31, 2015:
	Trade names	$	46	$	21	$	25
	Customer relationships	43,922		16,788		27,134
	Supply and transportation agreements	3,330		1,917		1,413
	Non-compete agreement	1,550		701		849
	Total	$	48,848	$	19,427	$	29,421
	December 31, 2014:
	Trade names	$	46	$	20	$	26
	Customer relationships	43,922		15,293		28,629
	Supply and transportation agreements	3,330		1,769		1,561
	Non-compete agreement	1,550		608		942
	Total	$	48,848	$	17,690	$	31,158
	We recognized $1.7 million and $2.1 million of amortization expense for the three months ended March 31, 2015 and 2014, respectively.
	Other Assets, Net
	Other assets, net consisted of the following:
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Prepaid lease assets, net of current portion*	$	11,808	$	8,333
	Other	695		591
	Total	$	12,503	$	8,924
	*	The cost to transport leased railcars from the manufacturer to our site for initial placement in service is capitalized and amortized over the term of the lease (typically five to seven years). This balance reflects the non-current portion of these capitalized costs.
	Accrued Liabilities
	Accrued liabilities consisted of the following:
		March 31,		31-Dec-14
		2015
		($ in thousands)
Sales, excise, property and income taxes	$	4,750	$	5,002
Logistics	2,876		3,185
Current portion of business acquisition obligations	2,830		2,702
Sand purchases and royalties	1,847		659
Salaries and other employee-related	1,817		4,048
Deferred compensation	1,628		1,341
Derivative contract liability	806		422
Construction	124		3,379
Other	3,395		3,673
Total	$	20,073	$	24,411
Mining and Wet Sand Processing Agreement
In April 2014, a five-year contract with a sand processor (“Processor”) became effective to support our sand business in Wisconsin. Under this contract, the Processor financed and built a wet wash processing plant near our Wisconsin operations. As part of the agreement, the Processor wet washes our sand, creates stockpiles of washed sand and maintains the plant and equipment. During the term of the agreement the Processor will own the wet plant along with the equipment and other temporary structures used to support this activity. At the end of the five-year term of the agreement or following a default under the contract by the Processor, we have the right to take ownership of the wet plant and other equipment without charge. Subject to certain conditions, ownership of the plant and equipment will transfer to us at the expiration of the term. We accounted for the wet plant as a capital lease obligation. The original capitalized lease asset and corresponding capital lease obligation totaled $3.3 million.
Write-Off of Assets
In 2014, we began development of sand processing facilities in Independence, Wisconsin.  Due to a number of complications, including an increase in projected operating costs and a decline in the market price and demand for frac sand in early 2015, we determined that this project was no longer economically viable.  As of March 31, 2015, we have recorded a $6.7 million charge to earnings for non-recoverable costs incurred for this project to-date, including items such as engineering, legal and other professional service fees, and site preparation costs - none of which have any salvage value.  We may adjust this estimate in the future as certain contingencies are resolved, but we do not expect any such adjustments to be significant.
Management committed to a plan to discontinue this project in April 2015. In accordance with FASB ASC 420, Exit or Disposal Cost Obligations, any contract termination charges and estimated values of continuing contractual obligations for which we will receive no future value will be recognized as a charge to earnings as of the contract termination date or cease-use date. We currently estimate these contract charges will be approximately $2 million, the majority of which should be recognized in the second quarter of 2015.
Fair Value of Financial Instruments
Our financial instruments consist primarily of cash and cash equivalents, restricted cash and equivalents, accounts receivable, accounts payable and debt instruments.  The carrying amounts of cash and cash equivalents, restricted cash and cash equivalents, accounts receivable and accounts payable are representative of their fair values due to their short maturities.  The carrying amounts of our revolving credit facility approximates fair value because the underlying instrument includes provisions that adjust our interest rates based on current market rates.
Retirement Plan
We sponsor a 401(k) plan for substantially all employees that provides for us to match 100% of participant contributions up to 5% of the participant’s pay.  Additionally, we can make discretionary contributions as deemed appropriate by management.  Our employer contributions to these plans totaled $0.3 million and $0.2 million for the three months ended March 31, 2015 and 2014, respectively.
Seasonality
For our Sand segment, winter weather affects the months during which we can wash and wet-process sand in Wisconsin.  Seasonality is not a significant factor in determining our ability to supply sand to our customers because we accumulate a stockpile of wet sand feedstock during non-winter months.  During the winter, we process the stockpiled sand to meet customer requirements.  However, we sell sand for use in oil and natural gas production basins where severe weather conditions may curtail drilling activities.  This is particularly true in drilling areas located in the northern U.S. and western Canada.  If severe winter weather precludes drilling activities, our frac sand sales volume may be adversely affected.  Generally, severe weather episodes affect production in the first quarter with effects possibly continuing into the second quarter.  Generally, our Fuel segment does not experience dramatic seasonal shifts in quantities delivered to its customers.
Concentration of Credit Risk
We provide credit, in the normal course of business, to customers located throughout the United States and Canada.  We perform ongoing credit evaluations of our customers and generally do not require collateral.  In addition, we regularly evaluate our credit accounts for loss potential.
Our three largest customer balances represented 20%, 14% and 12% of our net accounts receivable balance as of March 31, 2015.  Our two largest customers also represented 24% and 15% of our net accounts receivable balance as of December 31, 2014. No other customer balance exceeded 10% of the total net accounts receivable balance as of March 31, 2015 and December 31, 2014.
One customer represented 13% of total revenues for the three months ended March 31, 2015, while a different customer represented 12% of revenues for the three months ended March 31, 2014.
Recent Accounting Pronouncements
In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, as a new Topic, Accounting Standards Codification Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance is effective for annual periods beginning after December 15, 2016 and shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption. On April 2, 2015, the FASB voted to defer, by one year, the effective date to annual reporting periods beginning after December 15, 2017. Early adoption is permitted as of the original effective date. We are evaluating the effect of adopting this new accounting guidance but do not expect adoption will have a material impact on our financial position, results of operations or cash flows.
In April 2015, the FASB issued ASU No. 2015-03, Interest—Imputation of Interest, to modify the presentation of debt issuance costs. Under ASU 2015-03 debt issuance costs are required to be presented as a direct deduction of debt balances on the statement of financial position, similar to the presentation of debt discounts. ASU 2015-03 is effective for public companies for years beginning after December 15, 2015, and interim periods within those fiscal periods. For all other entities, ASU 2015-03 is effective for years beginning after December 15, 2015 and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted for financial statements that have not already been issued. Additionally, the provisions should be applied on a retrospective basis as a change in accounting principle. We have elected to adopt ASU 2015-03 as of March 31, 2015. The adoption of this new accounting guidance resulted in a reclassification of deferred financing costs from “Other assets, net” to “Long-term debt, net of current portion” on our condensed consolidated balance sheets for the current and all prior periods. There was no impact on our results of operations or cash flows.

LONGTERM_DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT
	Following is a summary of our long-term debt:
		March 31,			31-Dec-14
		2015
		($ in thousands)
	Revolving credit facility:
	Principal	$	236,064		$	221,864
	Deferred financing costs	(4,576		)	(4,841		)
	Other notes	—			53
	Total debt	231,488			217,076
	Less current portion	—			53
	Long-term portion	$	231,488		$	217,023
	Revolving Credit Facility
	On May 14, 2013, we entered into a $150 million revolving credit and security agreement (as amended and restated, the “Credit Agreement”) among Emerge Energy Services LP, as parent guarantor, each of its subsidiaries, as borrowers (the “Borrowers”), and PNC Bank, National Association, as administrative agent and collateral agent.  Substantially all of the assets of the Borrowers are pledged as collateral under the Credit Agreement.
	On December 10, 2013, we amended the Credit Agreement to revise certain definitions and to increase the commitment amount for our revolving loan credit facility to $200 million.
	On June 27, 2014, we amended and restated the Credit Agreement to:
	•	increase our revolving credit facility (the “Credit Facility”) to $350 million, which we may increase from time to time upon our satisfaction of certain conditions by up to an aggregate of $150 million;
	•	revise the interest rates applicable to borrowings under the Credit Facility as follows (at our option);
	•	a Base Rate (as defined in the Credit Agreement), which will be the base commercial lending rate of PNC Bank, as publicly announced to be in effect from time to time, plus an applicable margin ranging from 1.25% to 2% based on our total leverage ratio; or
	•	LIBOR plus an applicable margin ranging from 2.25% to 3% based on our total leverage ratio;
	•	increase the sublimit for the issuance of letters of credit to $30 million;
	•	revise financial covenants as discussed below; and
	•	extend the maturity date to June 27, 2019.
	We also incur a commitment fee of 0.375% on committed amounts that are neither used for borrowings nor under letters of credit.
	The Credit Agreement contains various covenants and restrictive provisions and requires maintenance of financial covenants as follows:
	•	an interest coverage ratio (as defined in the Credit Agreement) of not less than 3.00 to 1.00; and
	•	a total leverage ratio (as defined in the Credit Agreement) of not greater than 3.00 to 1.00.  On April 6, 2015, we entered into an amendment to the Credit Agreement that increased this leverage ratio to 3.50 to 1.00.
	At March 31, 2015, we were in compliance with our loan covenants and had undrawn availability under the Credit Facility totaling $105.7 million.  At March 31, 2015, our outstanding borrowings under the Credit Agreement bore interest at a weighted-average rate of 3.03%.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES
	Contractual Obligations
	In addition to the contractual obligations and other commitments disclosed in our 2014 Annual Report on Form 10-K, we have entered into significant long-term transload services agreements during the first quarter of 2015.  The following table presents the remaining minimum contractual obligations for these additional commitments as of March 31, 2015.
		($ in thousands)
	Remainder of 2015	$	1,606
	2016	6,050
	2017	6,070
	2018	1,471
	2019	1,072
	Thereafter	5,688
	Total	$	21,957
	Environmental Matter
	On November 21, 2013, the EPA issued a General Notice Letter and Information Request (“Notice”) under Section 104(e) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (“CERCLA”), to one of our subsidiaries operating within the Fuel segment.  The Notice provides that the subsidiary may have incurred liability with respect to the Reef Environmental site in Alabama, and requested certain information in accordance with Section 107(a) of CERCLA.  We timely responded to the Notice.  At this time, no specific claim for cost recovery has been made by the EPA (or any other potentially responsible party) against us.  There is uncertainty relating to our share of environmental remediation liability, if any, because our allocable share of wastewater is unknown and the total remediation cost is also unknown.  Consequently, management is unable to estimate the possible loss or range of loss, if any.  We have not recorded a loss contingency accrual as of March 31, 2015 or December 31, 2014.  In the opinion of management, the outcome of such matters will not have a material adverse effect on our financial position, liquidity or results of operations.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS
	Related party transactions included in our Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Operations are summarized in the following table:
		Three Months Ended March 31,
		2015		2014
		($ in thousands)
	Wages and employee-related costs (1)	$	8,754	$	7,627
	Lease expense	$	6	$	6
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Accounts receivable	$	327	$	181
	Accounts payable and accrued liabilities	$	1,095	$	704
	-1	We do not have any employees.  Our general partner manages our human resource assets, including fringe benefits and other employee-related charges.  We routinely and regularly reimburse our general partner for any employee-related costs paid on our behalf, and report such costs as operating expenses.

EQUITYBASED_COMPENSATION

EQUITY-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY-BASED COMPENSATION	EQUITY-BASED COMPENSATION
	Effective May 14, 2013, we adopted our 2013 Long-Term Incentive Plan (the “LTIP”) for providing long-term incentives for employees, directors, and consultants who provide services to us, and provides for the issuance of an aggregate of up to 2,321,968 common units to be granted either as options, restricted units, phantom units, distribution equivalent rights, unit appreciation rights, unit award, profits interest units, or other unit-based award granted under the plan.  All of our outstanding grants will be settled through issuance of limited partner common units.
	On May 14, 2013, we granted 530,588 and 265,294 phantom units to our CEO and Sand Officer, respectively.  Half of these phantom units vested after one year, and the remaining half will vest one year later. The agreements covering the CEO and the Sand Officer entitle them to receive dividends in an amount equal to any distributions to our common unitholders whether or not such phantom units are vested. For other employees granted phantom units in 2013, we assumed a 30-month vesting period for phantom unit grants, which represents management’s estimate of the amount of time until all vesting conditions have been met. Concurrent with the closing of a secondary offering in June 2014 and the exercise of the underwriters’ over-allotment in July 2014, 90,686 of these phantom units vested and common units were issued. Restricted units are awarded to our independent directors on each anniversary of our IPO, each with a vesting period of one year.  Regarding distributions for independent directors and other employees, distributions are credited to a distribution equivalent rights account for the benefit of each participant and become payable generally within 45 days following the date of vesting.  As of March 31, 2015, the unpaid liability for distribution equivalent rights totaled $1.5 million.
	The following table summarizes awards granted during the three months ended March 31, 2015.
		Total	Phantom	Restricted	Fair Value per Unit
		Units	Units	Units	at Award Date
	Outstanding at December 31, 2014	605,664	602,836	2,828	$	18.12
	Granted	9,442	9,200	242	53.94
	Vested	—	—	—	—
	Forfeitures	—	—	—	—
	Outstanding at March 31, 2015	615,106	612,036	3,070	$	18.67
	For the three months ended March 31, 2015 and 2014, we recorded non-cash compensation expense relating to equity-based compensation of $2.3 million and $2.1 million, respectively, in selling, general and administrative expenses.  As of March 31, 2015, the unrecognized compensation expense related to the grants discussed above amounted to $2.8 million to be recognized over a weighted average of 0.33 year.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES
	Provision for Income Taxes
	Our provision for income taxes relates to: (i) Texas margin taxes for the Partnership and for Emerge Energy Distributors Inc. (“Distributor”), (ii) federal and state income taxes for Distributor, and (iii) an insignificant amount of Canadian income taxes on SSS earnings in Canada (most of our earnings are exempted under a U.S/Canada tax treaty).  For federal income tax purposes, we report our income, expenses, gains, and losses as a partnership not subject to income taxes.  As such, each partner is responsible for his or her share of federal and state income tax.  Net earnings for financial statement purposes may differ significantly from taxable income reportable to each partner because of differences between the tax basis and financial reporting basis of assets and liabilities. Distributor reports its income, expenses, gains, and losses as a corporation and is subject to both federal and state income taxes.
	The composition of our provision for income taxes follows:
		Three Months Ended March 31,
		2015		2014
		($ in thousands)
	Federal and state income tax expense for Distributor	$	97	$	61
	Texas margin tax	172		28
	Canadian income tax	9		—
	Total provision for income taxes	$	278	$	89
	Effective Income Tax Rate
	Distributor began operations in May 2013.  For the three months ended March 31, 2015, Distributor’s effective income tax rate was 35%.  For Distributor, there were no significant differences between book and taxable income.  We are responsible for our portion of the Texas margin tax that is included in our subsidiaries’ consolidated Texas franchise tax returns.  For our operations in Texas, the effective margin tax rate is approximately 0.5% as defined by applicable state law.  The margin tax qualifies as an income tax under GAAP, which requires us to recognize the impact of this tax on the temporary differences between the financial statement assets and liabilities and their tax basis attributable to such tax.

EARNINGS_PER_COMMON_UNIT

EARNINGS PER COMMON UNIT	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
EARNINGS PER COMMON UNIT	EARNINGS PER COMMON UNIT
	We compute basic earnings per unit by dividing net income by the weighted-average number of common units outstanding including participating securities.  Participating securities include unvested equity-based payment awards that contain non-forfeitable rights to distributions.  For these purposes, unvested grants to our CEO and the Sand Officer are deemed participating securities.
	Diluted earnings per unit is computed by dividing net income by the weighted-average number of common units outstanding, including participating securities, and increased further to include the number of common units that would have been outstanding had potential dilutive units been exercised.  The dilutive effect of restricted units is reflected in diluted net income per unit by applying the treasury stock method.  Under FASB ASC 260-10-45, Contingently Issuable Shares, 201,080 of our outstanding phantom units are not included in basic or diluted earnings per common unit calculations as of March 31, 2015.  At March 31, 2015, there were no anti-dilutive units outstanding.
	Basic and diluted earnings per unit are computed as follows:
		Three Months Ended
		March 31,
		2015		2014
		($ in thousands, except per unit data)
	Net Income	$	9,491	$	18,486
	Basic earnings per unit:
	Weighted average common units outstanding	23,718,961		23,219,680
	Weighted average phantom units deemed participating securities	409,048		795,882
	Total	24,128,009		24,015,562
	Earnings per common unit (basic)	$	0.39	$	0.77
	Diluted earnings per unit:
	Weighted average common units outstanding	23,718,961		23,219,680
	Weighted average phantom units deemed participating securities	409,048		795,882
	Weighted average potentially dilutive units outstanding	2,556		9,664
	Total	24,130,565		24,025,226
	Earnings per common unit (diluted)	$	0.39	$	0.77

SEGMENT_INFORMATION_AND_GEOGRA

SEGMENT INFORMATION AND GEOGRAPHICAL DATA	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
SEGMENT INFORMATION AND GEOGRAPHICAL DATA	SEGMENT INFORMATION AND GEOGRAPHICAL DATA
	Segment Information
	We operate our business through two reportable business segments:
	•	Sand - the production and sale of various grades of sand primarily used in the extraction of oil and natural gas and the production of numerous building products and foundry materials.
	•	Fuel - the refining of transmix, distribution of finished fuel products, terminal and reclamation activities, and refining of biodiesel.
	Segments have been identified based on how management makes operating decisions, assesses performance and allocates resources.  Certain items are reviewed by our management on a consolidated basis, and are therefore presented as corporate income rather than segment income:
	•	general and administrative costs related to corporate overhead, such as headquarters facilities and personnel, as well as equity-based compensation;
	•	non-operating items such as interest, other income and income taxes.
	Although not used by management in its performance monitoring activities, asset information is included in the following tables together with financial information concerning our reportable segments for the three months ended March 31, 2015 and 2014.
		Three Months Ended March 31, 2015
		Sand Segment		Fuel Segment		Corporate			Total
		($ in thousands)
	Revenues	$	96,244	$	107,717	$	—		$	203,961
	Cost of goods sold (excluding depreciation, depletion and amortization)	66,255		102,075		—			168,330
	Depreciation, depletion and amortization	3,794		2,639		7			6,440
	Selling, general and administrative expenses	3,717		1,600		4,286			9,603
	Write-off of assets	6,719		—		—			6,719
	Operating income (loss)	$	15,759	$	1,403	$	(4,293	)	$	12,869
	Capital expenditures	$	8,900	$	36	$	4		$	8,940
	Total assets (at period end)	$	268,646	$	143,426	$	7,128		$	419,200
		Three Months Ended March 31, 2014
		Sand Segment		Fuel Segment		Corporate			Total
		($ in thousands)
	Revenues	$	64,334	$	209,747	$	—		$	274,081
	Cost of goods sold (excluding depreciation, depletion and amortization)	38,876		200,920		—			239,796
	Depreciation, depletion and amortization	2,758		3,005		7			5,770
	Selling, general and administrative expenses	3,216		1,282		3,977			8,475
	Operating income (loss)	$	19,484	$	4,540	$	(3,984	)	$	20,040
	Capital expenditures	$	5,439	$	573	$	110		$	6,122
	Total assets (at period end)	$	140,871	$	177,569	$	13,881		$	332,321
	Geographical Data
	Although we own no long-term assets outside the United States, our Sand segment began selling product in Canada during 2013.  We recognized $14.0 million and $15.5 million of revenues in Canada for the three months ended March 31, 2015 and 2014, respectively.  All other sales have occurred in the United States.

DERIVATIVE_INSTRUMENTS_AND_HED

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	3 Months Ended
	Mar. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES
	We follow FASB ASC 820, Fair Value Measurement, which defines fair value, establishes a framework for measuring fair value, and specifies disclosures about fair value measurements.  This guidance establishes a hierarchy for disclosure of the inputs to valuations used to measure fair value.  The hierarchy prioritizes the inputs into three broad levels as follows.
	•	Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
	•	Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument.
	•	Level 3 inputs are measured based on prices or valuation models that require inputs that are both significant to the fair value measurement and less observable from objective sources.
	Our valuation models consider various inputs including (a) mark to market valuations, (b) time value and, (c) credit worthiness of valuation of the underlying measurement.
	A financial asset or liability’s classification within the hierarchy is determined based on the lowest level of input that is significant to the fair value measurement.
	The following table shows the three interest rate swap agreements we entered into during 2013 to manage interest rate risk associated with our variable rate borrowings.
	Agreement Date		Effective Date	Maturity Date		Notional Amount	Fixed Rate		Variable Rate
	Nov. 1, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000	1.33%		1 Month LIBOR
	Nov. 7, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000	1.26%		1 Month LIBOR
	Nov. 21, 2013		Oct. 14, 2014	Oct. 16, 2017		$20,000,000	1.22%		1 Month LIBOR
	Our Fuel segment utilizes financial hedging arrangements whereby we hedge a portion of our gasoline and diesel inventory, which reduces our commodity price exposure on some of our activities.  The derivative commodity instruments we utilize consist mainly of futures traded on the New York Mercantile Exchange.  As of March 31, 2015 and December 31, 2014, we had 44 and 0 open commodity derivative contracts, respectively, to manage fuel price risk.
	We do not designate our derivative instruments as hedges under GAAP.  As a result, we recognize derivatives at fair value on the consolidated balance sheet with resulting gains and losses reflected in interest expense (for interest rate swap agreements) and cost of goods sold (for derivative commodity instruments), as reported in the condensed consolidated statements of operations.  Our derivative instruments serve the same risk management purpose whether designated as a hedge or not.  We derive fair values principally from published market interest rates and fuel price quotes (Level 2 inputs).  The precise level of open position commodity derivatives is dependent on inventory levels, expected inventory purchase patterns and market price trends.  We do not use derivative financial instruments for trading or speculative purposes.
	The fair values of outstanding derivative instruments and their classifications within our Condensed Consolidated Balance Sheets are summarized as follows:
		31-Mar-15			31-Dec-14			Classification
		($ in thousands)
	Derivative assets:
	Commodity derivative contracts	$	94		$	—		Prepaid expenses and other current assets
	Derivative liabilities:
	Interest rate swaps	$	806		$	422		Accrued liabilities
	The effect of derivative instruments, none of which has been designated for hedge accounting, on our Condensed Consolidated Statements of Operations was as follows:
		Three Months Ended March 31,
		2015			2014			Classification
		(expense $ in thousands)
	Interest rate swaps	$	580		$	135		Interest expense, net
	Commodity derivative contracts	571			81			Cost of goods sold
		$	1,151		$	216

SUPPLEMENTAL_CASH_FLOW_DISCLOS

SUPPLEMENTAL CASH FLOW DISCLOSURES	3 Months Ended
	Mar. 31, 2015
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW DISCLOSURES	SUPPLEMENTAL CASH FLOW DISCLOSURES
	The following supplemental disclosures may assist in the understanding of our Consolidated Statements of Cash Flows:
		Three Months Ended
		March 31,
		2015		2014
		($ in thousands)
	Cash paid for interest	$	2,485	$	963
	Cash paid for income taxes, net of refunds	$	244	$	—
	Distribution equivalent rights accrued, net of payments	$	288	$	352
	Purchases of PP&E accrued but not paid at period-end	$	316	$	1,485
	Purchases of PP&E accrued in a prior period and paid in the current period	$	5,238	$	1,641

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENT
	On April 24, 2015, the Board of Directors approved a quarterly distribution of $1.00 per common unit.  We will pay $23.7 million on May 14, 2015 to holders of record as of May 6, 2015.  We will also distribute $0.4 million to the CEO and the Sand Officer pursuant to terms of the LTIP.

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation
	These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of all of our subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.
Reclassifications	Reclassifications
	Certain reclassifications have been made to prior period amounts to conform to the current period presentation. These reclassifications do not impact net income and do not reflect a material change in the information previously presented in our Condensed Consolidated Statements of Operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, as a new Topic, Accounting Standards Codification Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance is effective for annual periods beginning after December 15, 2016 and shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption. On April 2, 2015, the FASB voted to defer, by one year, the effective date to annual reporting periods beginning after December 15, 2017. Early adoption is permitted as of the original effective date. We are evaluating the effect of adopting this new accounting guidance but do not expect adoption will have a material impact on our financial position, results of operations or cash flows.
	In April 2015, the FASB issued ASU No. 2015-03, Interest—Imputation of Interest, to modify the presentation of debt issuance costs. Under ASU 2015-03 debt issuance costs are required to be presented as a direct deduction of debt balances on the statement of financial position, similar to the presentation of debt discounts. ASU 2015-03 is effective for public companies for years beginning after December 15, 2015, and interim periods within those fiscal periods. For all other entities, ASU 2015-03 is effective for years beginning after December 15, 2015 and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted for financial statements that have not already been issued. Additionally, the provisions should be applied on a retrospective basis as a change in accounting principle. We have elected to adopt ASU 2015-03 as of March 31, 2015. The adoption of this new accounting guidance resulted in a reclassification of deferred financing costs from “Other assets, net” to “Long-term debt, net of current portion” on our condensed consolidated balance sheets for the current and all prior periods. There was no impact on our results of operations or cash flows.

ORGANIZATION_AND_BASIS_OF_PRES2

ORGANIZATION AND BASIS OF PRESENTATION (Tables) (Midwest Frac and Sands LLC)	3 Months Ended
	Mar. 31, 2015
Midwest Frac and Sands LLC
Business Acquisition [Line Items]
Schedule of reconciliation of fair values of the assets acquired and liabilities assumed related to the acquiree's purchase price	Following is a reconciliation of the total consideration to the assets acquired and liabilities assumed as of the acquisition date ($ in thousands):
	Consideration:
	Cash deposit	$	11,000
	Present value of purchase obligation	11,226
	Present value of contingent consideration	853
	Loss on settlement of pre-existing agreements	(689		)
	Total consideration	$	22,390
	Assets acquired:
	Mineral reserves	$	19,381
	Other property, plant and equipment	4,403
	Non-compete agreement	100
	Total assets acquired	23,884
	Less liabilities assumed:
	Governmental highway improvement obligation	1,128
	Asset retirement obligation	227
	Accounts payable	139
	Net assets acquired	$	22,390

OTHER_FINANCIAL_DATA_Tables

OTHER FINANCIAL DATA (Tables)	3 Months Ended
	Mar. 31, 2015
Other Financial Data Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following:
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Sand finished goods	$	12,782	$	7,582
	Refined fuels	7,452		8,031
	Sand work in process	5,271		14,413
	Fuel raw materials and supplies	4,724		2,157
	Sand raw materials and supplies	97		95
	Total	$	30,326	$	32,278
Schedule of property, plant and equipment	Property, plant and equipment consisted of the following:
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Machinery and equipment (1)	$	146,825	$	146,951
	Buildings and improvements (1)	51,027		51,027
	Land and improvements (1)	37,461		37,461
	Mineral reserves	30,181		30,181
	Construction in progress	21,589		24,172
	Capitalized reclamation costs	2,332		2,332
	Total cost	289,415		292,124
	Accumulated depreciation and depletion	58,170		53,467
	Net property, plant and equipment	$	231,245	$	238,657
	(1) Includes assets under capital lease
Schedule of intangible assets other than goodwill	Our intangible assets other than goodwill consisted of the following:
		Cost		Accumulated		Net
				Amortization
		($ in thousands)
	March 31, 2015:
	Trade names	$	46	$	21	$	25
	Customer relationships	43,922		16,788		27,134
	Supply and transportation agreements	3,330		1,917		1,413
	Non-compete agreement	1,550		701		849
	Total	$	48,848	$	19,427	$	29,421
	December 31, 2014:
	Trade names	$	46	$	20	$	26
	Customer relationships	43,922		15,293		28,629
	Supply and transportation agreements	3,330		1,769		1,561
	Non-compete agreement	1,550		608		942
	Total	$	48,848	$	17,690	$	31,158
Schedule of other assets, net	Other assets, net consisted of the following:
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Prepaid lease assets, net of current portion*	$	11,808	$	8,333
	Other	695		591
	Total	$	12,503	$	8,924
	*	The cost to transport leased railcars from the manufacturer to our site for initial placement in service is capitalized and amortized over the term of the lease (typically five to seven years). This balance reflects the non-current portion of these capitalized costs.
Schedule of accrued liabilities	Accrued liabilities consisted of the following:
		March 31,		31-Dec-14
		2015
		($ in thousands)
	Sales, excise, property and income taxes	$	4,750	$	5,002
	Logistics	2,876		3,185
	Current portion of business acquisition obligations	2,830		2,702
	Sand purchases and royalties	1,847		659
	Salaries and other employee-related	1,817		4,048
	Deferred compensation	1,628		1,341
	Derivative contract liability	806		422
	Construction	124		3,379
	Other	3,395		3,673
	Total	$	20,073	$	24,411

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt	Following is a summary of our long-term debt:
		March 31,			31-Dec-14
		2015
		($ in thousands)
	Revolving credit facility:
	Principal	$	236,064		$	221,864
	Deferred financing costs	(4,576		)	(4,841		)
	Other notes	—			53
	Total debt	231,488			217,076
	Less current portion	—			53
	Long-term portion	$	231,488		$	217,023

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum contractual obligations	The following table presents the remaining minimum contractual obligations for these additional commitments as of March 31, 2015.
		($ in thousands)
	Remainder of 2015	$	1,606
	2016	6,050
	2017	6,070
	2018	1,471
	2019	1,072
	Thereafter	5,688
	Total	$	21,957

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule of related party transactions included in Consolidated Balance Sheets and Consolidated Statements of Operations	Related party transactions included in our Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Operations are summarized in the following table:
		Three Months Ended March 31,
		2015		2014
		($ in thousands)
	Wages and employee-related costs (1)	$	8,754	$	7,627
	Lease expense	$	6	$	6
		March 31,		December 31,
		2015		2014
		($ in thousands)
	Accounts receivable	$	327	$	181
	Accounts payable and accrued liabilities	$	1,095	$	704
	-1	We do not have any employees.  Our general partner manages our human resource assets, including fringe benefits and other employee-related charges.  We routinely and regularly reimburse our general partner for any employee-related costs paid on our behalf, and report such costs as operating expenses.

EQUITYBASED_COMPENSATION_Table

EQUITY-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of awards granted during the period	The following table summarizes awards granted during the three months ended March 31, 2015.
		Total	Phantom	Restricted	Fair Value per Unit
		Units	Units	Units	at Award Date
	Outstanding at December 31, 2014	605,664	602,836	2,828	$	18.12
	Granted	9,442	9,200	242	53.94
	Vested	—	—	—	—
	Forfeitures	—	—	—	—
	Outstanding at March 31, 2015	615,106	612,036	3,070	$	18.67

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of composition of provision for income taxes	The composition of our provision for income taxes follows:
		Three Months Ended March 31,
		2015		2014
		($ in thousands)
	Federal and state income tax expense for Distributor	$	97	$	61
	Texas margin tax	172		28
	Canadian income tax	9		—
	Total provision for income taxes	$	278	$	89

EARNINGS_PER_COMMON_UNIT_Table

EARNINGS PER COMMON UNIT (Tables)	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted earnings per unit	Basic and diluted earnings per unit are computed as follows:
		Three Months Ended
		March 31,
		2015		2014
		($ in thousands, except per unit data)
	Net Income	$	9,491	$	18,486
	Basic earnings per unit:
	Weighted average common units outstanding	23,718,961		23,219,680
	Weighted average phantom units deemed participating securities	409,048		795,882
	Total	24,128,009		24,015,562
	Earnings per common unit (basic)	$	0.39	$	0.77
	Diluted earnings per unit:
	Weighted average common units outstanding	23,718,961		23,219,680
	Weighted average phantom units deemed participating securities	409,048		795,882
	Weighted average potentially dilutive units outstanding	2,556		9,664
	Total	24,130,565		24,025,226
	Earnings per common unit (diluted)	$	0.39	$	0.77

SEGMENT_INFORMATION_AND_GEOGRA1

SEGMENT INFORMATION AND GEOGRAPHICAL DATA (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Schedule of financial information concerning the entity's reportable segments	Although not used by management in its performance monitoring activities, asset information is included in the following tables together with financial information concerning our reportable segments for the three months ended March 31, 2015 and 2014.
		Three Months Ended March 31, 2015
		Sand Segment		Fuel Segment		Corporate			Total
		($ in thousands)
	Revenues	$	96,244	$	107,717	$	—		$	203,961
	Cost of goods sold (excluding depreciation, depletion and amortization)	66,255		102,075		—			168,330
	Depreciation, depletion and amortization	3,794		2,639		7			6,440
	Selling, general and administrative expenses	3,717		1,600		4,286			9,603
	Write-off of assets	6,719		—		—			6,719
	Operating income (loss)	$	15,759	$	1,403	$	(4,293	)	$	12,869
	Capital expenditures	$	8,900	$	36	$	4		$	8,940
	Total assets (at period end)	$	268,646	$	143,426	$	7,128		$	419,200
		Three Months Ended March 31, 2014
		Sand Segment		Fuel Segment		Corporate			Total
		($ in thousands)
	Revenues	$	64,334	$	209,747	$	—		$	274,081
	Cost of goods sold (excluding depreciation, depletion and amortization)	38,876		200,920		—			239,796
	Depreciation, depletion and amortization	2,758		3,005		7			5,770
	Selling, general and administrative expenses	3,216		1,282		3,977			8,475
	Operating income (loss)	$	19,484	$	4,540	$	(3,984	)	$	20,040
	Capital expenditures	$	5,439	$	573	$	110		$	6,122
	Total assets (at period end)	$	140,871	$	177,569	$	13,881		$	332,321

DERIVATIVE_INSTRUMENTS_AND_HED1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	3 Months Ended
	Mar. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of interest rate swap agreements entered during the period	The following table shows the three interest rate swap agreements we entered into during 2013 to manage interest rate risk associated with our variable rate borrowings.
	Agreement Date		Effective Date	Maturity Date		Notional Amount	Fixed Rate		Variable Rate
	Nov. 1, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000	1.33%		1 Month LIBOR
	Nov. 7, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000	1.26%		1 Month LIBOR
	Nov. 21, 2013		Oct. 14, 2014	Oct. 16, 2017		$20,000,000	1.22%		1 Month LIBOR
Schedule of fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	The fair values of outstanding derivative instruments and their classifications within our Condensed Consolidated Balance Sheets are summarized as follows:
		31-Mar-15			31-Dec-14			Classification
		($ in thousands)
	Derivative assets:
	Commodity derivative contracts	$	94		$	—		Prepaid expenses and other current assets
	Derivative liabilities:
	Interest rate swaps	$	806		$	422		Accrued liabilities
Schedule of effect of derivative instruments on Condensed Consolidated Statements of Operations	The effect of derivative instruments, none of which has been designated for hedge accounting, on our Condensed Consolidated Statements of Operations was as follows:
		Three Months Ended March 31,
		2015			2014			Classification
		(expense $ in thousands)
	Interest rate swaps	$	580		$	135		Interest expense, net
	Commodity derivative contracts	571			81			Cost of goods sold
		$	1,151		$	216

SUPPLEMENTAL_CASH_FLOW_DISCLOS1

SUPPLEMENTAL CASH FLOW DISCLOSURES (Tables)	3 Months Ended
	Mar. 31, 2015
Supplemental Cash Flow Information [Abstract]
Schedule of supplemental disclosures of Consolidated Statements of Cash Flows	The following supplemental disclosures may assist in the understanding of our Consolidated Statements of Cash Flows:
		Three Months Ended
		March 31,
		2015		2014
		($ in thousands)
	Cash paid for interest	$	2,485	$	963
	Cash paid for income taxes, net of refunds	$	244	$	—
	Distribution equivalent rights accrued, net of payments	$	288	$	352
	Purchases of PP&E accrued but not paid at period-end	$	316	$	1,485
	Purchases of PP&E accrued in a prior period and paid in the current period	$	5,238	$	1,641

ORGANIZATION_AND_BASIS_OF_PRES3

ORGANIZATION AND BASIS OF PRESENTATION - Secondary Offering (Details) (USD $)	0 Months Ended		3 Months Ended
	Jun. 25, 2014	Jul. 18, 2014	Mar. 31, 2015	Jun. 20, 2014
Secondary public offering
Organization and Basis of Presentation
Units offered in the Secondary offering				3,515,388
Unit price offered in the Secondary offering				$109.06
Unit price, net of underwriting discounts and commissions, offered in the Secondary Offering				$105.24
Units offered to Underwriters, Period of time to purchase	30 days
Over-Allotment Option of Secondary Public Offering
Organization and Basis of Presentation
Options exercised by underwriters		165,635
Maximum | Over-Allotment Option of Secondary Public Offering
Organization and Basis of Presentation
Units offered to underwriters, number of common units for purchase	527,307
Insight Equity
Organization and Basis of Presentation
Percentage of ownership after secondary offering			30.00%

ORGANIZATION_AND_BASIS_OF_PRES4

ORGANIZATION AND BASIS OF PRESENTATION - Acquisitions (Details) (Midwest Frac and Sands LLC, USD $)	0 Months Ended	1 Months Ended
	Jul. 25, 2014	Jun. 30, 2014	Jul. 25, 2014
	T
Business Acquisition [Line Items]
Agreed cash purchase price	$24,000,000
Cash deposit	11,000,000	11,000,000
Liabilities incurred related to acquisition	13,000,000
Estimated production capacity per year related to acquisition (in tons)	850,000
Present value of purchase obligation	11,226,000
Present value of contingent consideration	853,000
Loss on settlement of pre-existing agreements	-689,000
Total Purchase Price	22,390,000
Fair Value of Identifiable Assets and Liabilities Acquired
Mineral reserves	19,381,000		19,381,000
Property, plant and equipment	4,403,000		4,403,000
Intangible assets	100,000		100,000
Total assets acquired	23,884,000		23,884,000
Governmental highway improvement obligation	1,128,000		1,128,000
Asset retirement obligation	227,000		227,000
Accounts payable	139,000		139,000
Net assets acquired	22,390,000		22,390,000
Transaction costs	100,000		100,000
Minimum
Business Acquisition [Line Items]
Liabilities incurred, estimated payment per year	$2,000,000
Payment period of entire acquisition obligation	7 years
Maximum
Business Acquisition [Line Items]
Payment period of entire acquisition obligation	8 years

OTHER_FINANCIAL_DATA_Allowance

OTHER FINANCIAL DATA - Allowance for Doubtful Accounts and Inventories (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts
Allowance for doubtful accounts	$500,000	$400,000
Inventories
Inventories	30,326,000	32,278,000
Fuel Segment
Inventories
Refined fuels	7,452,000	8,031,000
Raw materials and supplies	4,724,000	2,157,000
Sand Segment
Inventories
Sand finished goods	12,782,000	7,582,000
Sand work in process	5,271,000	14,413,000
Raw materials and supplies	$97,000	$95,000

OTHER_FINANCIAL_DATA_Property_

OTHER FINANCIAL DATA - Property, Plant and Equipment (Details) (USD $)	3 Months Ended
	Mar. 31, 2015		Mar. 31, 2014	Dec. 31, 2014
Property, plant and equipment
Total cost	$289,415,000			$292,124,000
Accumulated depreciation and depletion	58,170,000			53,467,000
Net property, plant and equipment	231,245,000			238,657,000
Depreciation and depletion expense	4,700,000		3,700,000
Machinery and equipment
Property, plant and equipment
Total cost	146,825,000	[1]		146,951,000	[1]
Buildings and improvements
Property, plant and equipment
Total cost	51,027,000	[1]		51,027,000	[1]
Land and improvements
Property, plant and equipment
Total cost	37,461,000	[1]		37,461,000	[1]
Mineral reserves
Property, plant and equipment
Total cost	30,181,000			30,181,000
Construction in progress
Property, plant and equipment
Total cost	21,589,000			24,172,000
Capitalized reclamation costs
Property, plant and equipment
Total cost	$2,332,000			$2,332,000
[1]	Includes assets under capital lease

OTHER_FINANCIAL_DATA_Intangibl

OTHER FINANCIAL DATA - Intangible Assets Other Than Goodwill (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Intangible Assets Other Than Goodwill
Cost	$48,848,000		$48,848,000
Accumulated Amortization	19,427,000		17,690,000
Net	29,421,000		31,158,000
Amortization expense	1,700,000	2,100,000
Trade names
Intangible Assets Other Than Goodwill
Cost	46,000		46,000
Accumulated Amortization	21,000		20,000
Net	25,000		26,000
Customer relationships
Intangible Assets Other Than Goodwill
Cost	43,922,000		43,922,000
Accumulated Amortization	16,788,000		15,293,000
Net	27,134,000		28,629,000
Supply and transportation agreements
Intangible Assets Other Than Goodwill
Cost	3,330,000		3,330,000
Accumulated Amortization	1,917,000		1,769,000
Net	1,413,000		1,561,000
Non-compete agreement
Intangible Assets Other Than Goodwill
Cost	1,550,000		1,550,000
Accumulated Amortization	701,000		608,000
Net	$849,000		$942,000

OTHER_FINANCIAL_DATA_Other_Ass

OTHER FINANCIAL DATA - Other Assets, Net (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Dec. 31, 2014
Other Financial Data Disclosure [Abstract]
Prepaid lease assets, net of current portion	11,808	[1]	$8,333	[1]
Other	695		591
Total	12,503		$8,924
Minimum
Schedule of Other Assets [Line Items]
Capitalized transportation costs, amortization period	5 years
Maximum
Schedule of Other Assets [Line Items]
Capitalized transportation costs, amortization period	7 years
[1]	The cost to transport leased railcars from the manufacturer to our site for initial placement in service is capitalized and amortized over the term of the lease (typically five to seven years). This balance reflects the non-current portion of these capitalized costs.

OTHER_FINANCIAL_DATA_Accrued_L

OTHER FINANCIAL DATA - Accrued Liabilities and Narrative (Details) (USD $)	1 Months Ended	3 Months Ended
	Apr. 30, 2014	Mar. 31, 2015	Mar. 31, 2014	Jun. 30, 2015	Dec. 31, 2014
Accrued liabilities
Sales, excise, property and income taxes		$4,750,000			$5,002,000
Logistics		2,876,000			3,185,000
Current portion of business acquisition obligations		2,830,000			2,702,000
Sand purchases and royalties		1,847,000			659,000
Salaries and other employee-related		1,817,000			4,048,000
Deferred compensation		1,628,000			1,341,000
Derivative contract liability		806,000			422,000
Construction		124,000			3,379,000
Other		3,395,000			3,673,000
Total		20,073,000			24,411,000
Mining and wet sand processing agreement [Abstract]
Purchase commitment, period of contract	5 years
Capital leased assets		3,300,000
Write off of Assets
Write-off of assets		6,719,000	0
Retirement plan
Percentage of employers matching contribution for participants' contributions		100.00%
Employer contributions		300,000	200,000
Maximum
Retirement plan
Percentage of employers matching contribution for participants' pay		5.00%
Scenario, Forecast
Retirement plan
Loss on Contract Termination				$2,000,000

OTHER_FINANCIAL_DATA_Concentra

OTHER FINANCIAL DATA - Concentration of Credit Risk (Details) (Customer concentration risk)	3 Months Ended	12 Months Ended	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
	Customer	Customer
Net accounts receivable balance
Concentration of Credit Risk
Number of top customers	3	2
Net accounts receivable balance | Largest customer
Concentration of Credit Risk
Concentration of risk percentage	20.00%	24.00%
Net accounts receivable balance | Second largest customer
Concentration of Credit Risk
Concentration of risk percentage	14.00%	15.00%
Net accounts receivable balance | Third Largest Customer
Concentration of Credit Risk
Concentration of risk percentage	12.00%
Revenues
Concentration of Credit Risk
Number of top customers	1
Revenues | Largest customer
Concentration of Credit Risk
Concentration of risk percentage	13.00%		12.00%

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	0 Months Ended	3 Months Ended	0 Months Ended
	Jun. 27, 2014	Mar. 31, 2015	Apr. 06, 2015	Dec. 31, 2014	Dec. 10, 2013	14-May-13
Long-term debt
Total debt		231,488,000		$217,076,000
Less current portion		0		53,000
Long-term portion		231,488,000		217,023,000
Revolving credit facility
Long-term debt
Principal		236,064,000		221,864,000
Deferred financing costs		-4,576,000		-4,841,000
Other disclosures
Maximum borrowing capacity					200,000,000
Other notes
Long-term debt
Other notes		0		53,000
New Credit Facility | Partnership
Other disclosures
Maximum borrowing capacity						150,000,000
Amended and Restated Credit Statement on June 27, 2014
Other disclosures
Maximum borrowing capacity	350,000,000
Increase of borrowing capacity	150,000,000
Minimum fixed charge coverage ratio	3
Maximum total leverage ratio	3
Weighted-average interest rate (as a percent)		3.03%
Amended and Restated Credit Statement on June 27, 2014 | Partnership
Other disclosures
Amount available under the facility		105,700,000
Amended and Restated Credit Statement on June 27, 2014 | Base commercial lending rate | Partnership
Other disclosures
Variable rate basis	Base Rate
Amended and Restated Credit Statement on June 27, 2014 | Base commercial lending rate | Partnership | Minimum
Other disclosures
Basis points (as a percent)	1.25%
Amended and Restated Credit Statement on June 27, 2014 | Base commercial lending rate | Partnership | Maximum
Other disclosures
Basis points (as a percent)	2.00%
Amended and Restated Credit Statement on June 27, 2014 | LIBOR | Partnership
Other disclosures
Variable rate basis	LIBOR
Amended and Restated Credit Statement on June 27, 2014 | LIBOR | Partnership | Minimum
Other disclosures
Basis points (as a percent)	2.25%
Amended and Restated Credit Statement on June 27, 2014 | LIBOR | Partnership | Maximum
Other disclosures
Basis points (as a percent)	3.00%
Letters of credit
Other disclosures
Commitment fee (as a percent)		0.38%
Letters of credit | Partnership
Other disclosures
Maximum borrowing capacity	$30,000,000
Subsequent event | Amended and Restated Credit Statement on June 27, 2014
Other disclosures
Maximum total leverage ratio			3.5

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES - Environmental Matter (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Environmental matter liability	$0	$0

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Contractual Obligations (Details) (USD $)	Mar. 31, 2015
In Thousands, unless otherwise specified
Purchase Commitments
Remainder of 2015	$1,606
2016	6,050
2017	6,070
2018	1,471
2019	1,072
Thereafter	5,688
Total	$21,957

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014		Dec. 31, 2014
Related Party Transactions [Abstract]
Wages and employee-related costs	$8,754	[1]	$7,627	[1]
Lease expense	6		6
Accounts receivable	327				181
Accounts payable and accrued liabilities	$1,095				$704
[1]	We do not have any employees. Our general partner manages our human resource assets, including fringe benefits and other employee-related charges. We routinely and regularly reimburse our general partner for any employee-related costs paid on our behalf, and report such costs as operating expenses.

EQUITYBASED_COMPENSATION_Detai

EQUITY-BASED COMPENSATION (Details) (USD $)	3 Months Ended		2 Months Ended	0 Months Ended	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Jul. 31, 2014	14-May-13	Dec. 31, 2013
Fair Value per Unit at Award Date
Non-cash equity-based compensation recorded in selling, general and administrative expenses (in dollars)	$2,292,000	$2,137,000
Unrecognized compensation expense	2,800,000
Weighted average period during which compensation expense will be recognized	3 months 28 days
LTIP
Equity-based compensation
Number of common units authorized for issuance (in units)				2,321,968
Number of common units granted during period (in units)	9,442
Total Units
Outstanding at December 31, 2014 (in units)	605,664
Granted (in units)	9,442
Vested (in units)	0
Forfeiture (in units)	0
Outstanding at March 31, 2015 (in units)	615,106
Fair Value per Unit at Award Date
Outstanding at December 31, 2014 (in dollars per unit)	$18.12
Granted (in dollars per unit)	$53.94
Vested (in dollars per unit)	$0
Forfeitures (in dollars per unit)	$0
Outstanding at March 31, 2015 (in dollars per unit)	$18.67
LTIP | Phantom Units
Equity-based compensation
Number of common units granted during period (in units)	9,200
Vesting period	1 year
Total Units
Outstanding at December 31, 2014 (in units)	602,836
Granted (in units)	9,200
Vested (in units)	0		-90,686
Forfeiture (in units)	0
Outstanding at March 31, 2015 (in units)	612,036
LTIP | Phantom Units | Stock vesting in one year
Equity-based compensation
Vesting period				1 year
Stock vested (as a percent)				50.00%
LTIP | Phantom Units | Stock vesting in two years
Equity-based compensation
Stock vested (as a percent)				50.00%
LTIP | Phantom Units | Sand Officer
Equity-based compensation
Number of common units granted during period (in units)				265,294
Total Units
Granted (in units)				265,294
LTIP | Phantom Units | Consultant
Equity-based compensation
Period within which distributions are payable following the date on which the award vests	45 days
Unpaid liability for distribution equivalent rights	$1,500,000
LTIP | Phantom Units | Chief Executive Officer
Equity-based compensation
Number of common units granted during period (in units)				530,588
Total Units
Granted (in units)				530,588
LTIP | Phantom Units | Other employees
Equity-based compensation
Vesting period					30 months
LTIP | Restricted Units
Equity-based compensation
Number of common units granted during period (in units)	242
Total Units
Outstanding at December 31, 2014 (in units)	2,828
Granted (in units)	242
Vested (in units)	0
Forfeiture (in units)	0
Outstanding at March 31, 2015 (in units)	3,070

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Composition of provision for income taxes
Federal and state income tax expense for Distributor	$97	$61
Texas margin tax	172	28
Canadian income tax	9	0
Total provision for income taxes	$278	$89
Effective income tax rate (as a percent)	35.00%
Effective margin tax rate (as a percent)	0.50%

EARNINGS_PER_COMMON_UNIT_Detai

EARNINGS PER COMMON UNIT (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Basic earnings per unit:
Net income	$9,491		$18,486
Basic earnings per unit:
Weighted average common units outstanding (in units)	23,718,961		23,219,680
Weighted average phantom units deemed participating securities (in units)	409,048		795,882
Total (in units)	24,128,009	[1]	24,015,562	[1]
Earnings per common unit (basic) (in dollars per unit)	$0.39	[1]	$0.77	[1]
Diluted earnings per unit:
Weighted average common units outstanding (in units)	23,718,961		23,219,680
Weighted average phantom units deemed participating securities (in units)	409,048		795,882
Weighted average potentially dilutive units outstanding (in units)	2,556		9,664
Total (in units)	24,130,565	[1]	24,025,226	[1]
Earnings per common unit (diluted) (in dollars per unit)	$0.39	[1]	$0.77	[1]
Phantom Units
Earnings per common unit
Outstanding phantom units excluded from computation of earnings per common unit (in units)	201,080
Anti-dilutive units outstanding	0
[1]	See Note 8.

SEGMENT_INFORMATION_AND_GEOGRA2

SEGMENT INFORMATION AND GEOGRAPHICAL DATA - Segments (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014		Dec. 31, 2014
	Segment
Segment Reporting [Abstract]
Number of reportable segments	2
Statements of Operations Data:
Revenues	$203,961	[1]	$274,081	[1]
Cost of goods sold (excluding depreciation, depletion and amortization)	168,330	[1]	239,796	[1]
Depreciation, depletion and amortization	6,440		5,770
Selling, general and administrative expenses	9,603		8,475
Write-off of assets	6,719		0
Operating income	12,869		20,040
Capital expenditures	8,940		6,122
Total assets (at period end)	419,200		332,321		432,127
Operating segments | Sand Segment
Statements of Operations Data:
Revenues	96,244		64,334
Cost of goods sold (excluding depreciation, depletion and amortization)	66,255		38,876
Depreciation, depletion and amortization	3,794		2,758
Selling, general and administrative expenses	3,717		3,216
Write-off of assets	6,719
Operating income	15,759		19,484
Capital expenditures	8,900		5,439
Total assets (at period end)	268,646		140,871
Operating segments | Fuel Segment
Statements of Operations Data:
Revenues	107,717		209,747
Cost of goods sold (excluding depreciation, depletion and amortization)	102,075		200,920
Depreciation, depletion and amortization	2,639		3,005
Selling, general and administrative expenses	1,600		1,282
Write-off of assets	0
Operating income	1,403		4,540
Capital expenditures	36		573
Total assets (at period end)	143,426		177,569
Corporate Segment
Statements of Operations Data:
Revenues	0		0
Cost of goods sold (excluding depreciation, depletion and amortization)	0		0
Depreciation, depletion and amortization	7		7
Selling, general and administrative expenses	4,286		3,977
Write-off of assets	0
Operating income	-4,293		-3,984
Capital expenditures	4		110
Total assets (at period end)	$7,128		$13,881
[1]	Fuel revenues and cost of goods sold include excise taxes and similar taxes $11,795, $11,905.

SEGMENT_INFORMATION_AND_GEOGRA3

SEGMENT INFORMATION AND GEOGRAPHICAL DATA - Geographical (Details) (USD $)	3 Months Ended
	Mar. 31, 2015		Mar. 31, 2014
Geographical data
Revenues	$203,961,000	[1]	$274,081,000	[1]
Outside the United States
Geographical data
Long-term assets	0
Canada
Geographical data
Revenues	$14,000,000		$15,500,000
[1]	Fuel revenues and cost of goods sold include excise taxes and similar taxes $11,795, $11,905.

DERIVATIVE_INSTRUMENTS_AND_HED2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) (Non designated, USD $)	Mar. 31, 2015	Nov. 21, 2013	Nov. 07, 2013	Nov. 01, 2013	Dec. 31, 2014
	Instrument				Instrument
Interest rate swaps
Derivative instruments
Number of instruments held	3
Notional Amount		$20,000,000	$25,000,000	$25,000,000
Fixed Rate (as a percent)		1.22%	1.26%	1.33%
Commodity derivative contracts
Derivative instruments
Number of instruments held	44				0

DERIVATIVE_INSTRUMENTS_AND_HED3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Balance Sheet Classifications (Details) (Non designated, USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Interest rate swaps | Accrued liabilities
Fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets
Derivative liabilities	$806	$422
Commodity derivative contracts | Prepaid expenses and other current assets
Fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets
Derivative assets	$94	$0

DERIVATIVE_INSTRUMENTS_AND_HED4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect on Statement of Operations (Details 3) (Non designated, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Gain or loss on derivative instruments
Loss on derivatives	$1,151	$216
Interest rate swaps | Interest expense, net
Gain or loss on derivative instruments
Loss on derivatives	580	135
Commodity derivative contracts | Cost of goods sold
Gain or loss on derivative instruments
Loss on derivatives	$571	$81

SUPPLEMENTAL_CASH_FLOW_DISCLOS2

SUPPLEMENTAL CASH FLOW DISCLOSURES (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	$2,485	$963
Cash paid for income taxes, net of refunds	244	0
Distribution equivalent rights accrued, net of payments	288	352
Purchases of PP&E accrued but not paid at period-end	316	1,485
Purchases of PP&E accrued in a prior period and paid in the current period	$5,238	$1,641

SUBSEQUENT_EVENT_Details

SUBSEQUENT EVENT (Details) (USD $)	0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Apr. 24, 2015	14-May-15
Subsequent event
SUBSEQUENT EVENTS
Distribution announced (in dollars per unit)	$1
Scenario, Forecast
SUBSEQUENT EVENTS
Distribution paid to unitholders		$23.70
Scenario, Forecast | CEO and Former Consultant
SUBSEQUENT EVENTS
Amount of distribution to be made pursuant to terms of the LTIP		$0.40