Cypress Environmental Partners (CELPQ) 10-Q 13 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 13, 2015
Subordinated Units [Member]
Entity Common Stock, Shares Outstanding (in shares)		5,913,000
Common Units [Member]
Entity Common Stock, Shares Outstanding (in shares)		5,920,467
Entity Registrant Name	Cypress Energy Partners, L.P.
Entity Central Index Key	1,587,246
Trading Symbol	celp
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Common Units [Member]
Partners’ capital:
Partner's capital	$ 1,734	$ 6,285
Total owners' equity	1,734	6,285
Subordinated Units [Member]
Partners’ capital:
Partner's capital	60,961	66,096
Total owners' equity	60,961	66,096
Cash and cash equivalents	25,677	20,757
Trade accounts receivable, net	56,470	$ 54,075
Accounts receivable - affiliates	65
Deferred tax assets	36	$ 68
Prepaid expenses and other	3,043	2,440
Total current assets	85,291	77,340
Property and equipment, at cost	24,515	27,878
Less: Accumulated depreciation	4,671	3,538
Total property and equipment, net	19,844	24,340
Intangible assets, net	33,279	30,245
Goodwill	65,323	55,545
Debt issuance costs, net	1,910	2,318
Other assets	66	54
Total assets	205,713	189,842
Accounts payable	$ 3,172	2,461
Accounts payable - affiliates		586
Accrued payroll and other	$ 16,797	7,750
Income taxes payable	379	546
Total current liabilities	20,348	11,343
Long-term debt	140,900	77,600
Deferred tax liabilities	386	438
Asset retirement obligations	78	33
Total liabilities	$ 161,712	$ 89,414
Commitments and contingencies - Note 11
General partner	$ (25,876)	$ 1,999
Accumulated other comprehensive loss	(2,451)	(525)
Total partners' capital	34,368	73,855
Non-controlling interests	9,633	26,573
Total owners' equity	44,001	100,428
Total liabilities and owners' equity	$ 205,713	$ 189,842

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - shares	Sep. 30, 2015	Dec. 31, 2014
Common Units [Member]
Partner's capital, units outstanding (in shares)	5,920,467	5,913,000
Subordinated Units [Member]
Partner's capital, units outstanding (in shares)	5,913,000	5,913,000

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Common Units [Member]
Other (expense) income:
Net income (loss)			$ 1,485,000
Net income (loss) attributable to limited partners	$ (905,000)	$ 1,778,000	1,485,000	$ 4,667,000
Net income (loss) attributable to limited partners allocated to:
Net income (loss) attributable to limited partners	$ (905,000)	$ 1,778,000	$ 1,485,000	$ 4,667,000
Net income (loss) per common limited partner unit
Basic (in dollars per share)	$ (0.15)	$ 0.30	$ 0.25	$ 0.79
Diluted (in dollars per share)	$ (0.15)	$ 0.30	$ 0.25	$ 0.78
Weighted average common units outstanding:
Basic (in shares)	5,920,467	5,913,000	5,917,981	5,913,000
Diluted (in shares)	5,920,467	5,978,804	5,917,981	5,986,328
Subordinated Units [Member]
Other (expense) income:
Net income (loss)			$ 1,484,000
Net income (loss) attributable to limited partners	$ (904,000)	$ 1,777,000	1,484,000	$ 4,666,000
Net income (loss) attributable to limited partners allocated to:
Net income (loss) attributable to limited partners	$ (904,000)	$ 1,777,000	$ 1,484,000	$ 4,666,000
Net income (loss) per common limited partner unit
Net income (loss) per subordinated limited partner unit - basic and diluted (in dollars per share)	$ (0.15)	$ 0.30	$ 0.25	$ 0.79
Weighted average common units outstanding:
Basic (in shares)	5,913,000	5,913,000	5,913,000	5,913,000
Weighted average subordinated units outstanding - basic and diluted (in shares)	5,913,000	5,913,000	5,913,000	5,913,000
Revenues	$ 96,408,000	$ 111,016,000	$ 281,427,000	$ 302,261,000
Costs of services	84,307,000	97,735,000	248,014,000	265,257,000
Gross margin	12,101,000	13,281,000	33,413,000	37,004,000
General and administrative	6,024,000	5,437,000	17,353,000	15,358,000
Depreciation, amortization and accretion	1,481,000	1,582,000	4,113,000	4,719,000
Impairments	5,567,000	0	5,567,000	0
Operating income (loss)	(971,000)	6,262,000	6,380,000	16,927,000
Interest expense, net	$ (1,623,000)	$ (795,000)	$ (4,070,000)	(2,352,000)
Offering costs				(446,000)
Other, net	$ 1,043,000	$ 43,000	$ 1,106,000	68,000
Net income (loss) before income tax expense	(1,551,000)	5,510,000	3,416,000	14,197,000
Income tax expense	89,000	413,000	371,000	654,000
Net income (loss)	(1,640,000)	5,097,000	3,045,000	13,543,000
Net income attributable to non-controlling interests	169,000	1,542,000	259,000	3,564,000
Net income (loss) attributable to partners	$ (1,809,000)	$ 3,555,000	2,786,000	9,979,000
Net income (loss) attributable to general partner			(183,000)	646,000
Net income (loss) attributable to limited partners	$ (1,809,000)	$ 3,555,000	2,969,000	9,333,000
Net income (loss) attributable to limited partners	$ (1,809,000)	$ 3,555,000	$ 2,969,000	$ 9,333,000
Basic (in shares)	11,833,467	11,826,000	11,830,981	11,826,000

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net income	$ (1,640)	$ 5,097	$ 3,045	$ 13,543
Foreign currency translation adjustment	(654)	(497)	(1,402)	(541)
Comprehensive income (loss)	(2,294)	4,600	1,643	13,002
Comprehensive income (loss) attributable to non-controlling interests	169	1,294	(198)	3,446
Comprehensive income (loss) attributable to partners	$ (2,463)	$ 3,306	$ 1,841	$ 9,556

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
TIR Entities [Member]
Investing activities:
Cash paid for acquisition	$ (52,588,000)
Brown Integrity, LLC [Member]
Investing activities:
Cash paid for acquisition	(10,436,000)
Net income	3,045,000	$ 13,543,000
Depreciation, amortization and accretion	4,493,000	4,847,000
Impairments	5,567,000	0
(Gain) loss on asset disposals	(1,001,000)	3,000
Interest expense from debt issuance cost amortization	408,000	565,000
Amortization of equity-based compensation	828,000	594,000
Equity earnings in investee company	(81,000)	$ (16,000)
Distributions from investee company	50,000
Deferred tax (benefit) expense, net	(58,000)	$ 23,000
Non-cash allocated expenses	183,000
Trade accounts receivable	769,000	$ (1,539,000)
Prepaid expenses and other	(478,000)	(1,185,000)
Accounts payable and accrued payroll and other	8,635,000	8,854,000
Income taxes payable	(167,000)	(15,517,000)
Net cash provided by operating activities	22,193,000	$ 10,172,000
Proceeds from asset disposals	1,002,000
Purchase of property and equipment	(1,651,000)	$ (471,000)
Net cash used in investing activities	$ (63,673,000)	(471,000)
Financing activities:
Proceeds from initial public offering		80,213,000
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC		(80,213,000)
Payment of deferred offering costs		(314,000)
Advances on long-term debt	$ 68,800,000	5,000,000
Repayment of long-term debt	$ (5,500,000)	(5,000,000)
Payments on behalf of affiliates		(279,000)
Net advances from members		314,000
Distributions to limited partners	$ (14,423,000)	(8,258,000)
Distributions to non-controlling members of the TIR Entities	(1,567,000)	(2,797,000)
Net cash provided by (used in) financing activities	47,310,000	(11,334,000)
Effect of exchange rates on cash	(910,000)	(363,000)
Net increase in cash and cash equivalents	4,920,000	(1,996,000)
Cash and cash equivalents, beginning of period	20,757,000	26,690,000
Cash and cash equivalents, end of period	$ 25,677,000	24,694,000
Non-cash items:
Accounts payable excluded from capital expenditures		$ 10,000

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows (Parentheticals)	Sep. 30, 2015	May. 06, 2015	Feb. 01, 2015	Jan. 21, 2014
TIR Entities [Member]
Acquisition of interest	49.90%		49.90%	50.10%
Brown Integrity, LLC [Member]
Acquisition of interest	51.00%	51.00%

Unaudited Condensed Consolidat8

Unaudited Condensed Consolidated Statement of Owners' Equity - 9 months ended Sep. 30, 2015 - USD ($) $ in Thousands	TIR Entities [Member]General Partner [Member]	TIR Entities [Member]AOCI Attributable to Parent [Member]	TIR Entities [Member]Owners Equity Member	TIR Entities [Member]Common Units [Member]	TIR Entities [Member]Subordinated Units [Member]	TIR Entities [Member]Noncontrolling Interest [Member]	Brown Integrity, LLC [Member]Owners Equity Member	Brown Integrity, LLC [Member]Noncontrolling Interest [Member]	Cypress Energy Holdings II, LLC [Member]General Partner [Member]	Cypress Energy Holdings II, LLC [Member]AOCI Attributable to Parent [Member]	Cypress Energy Holdings II, LLC [Member]Owners Equity Member	Cypress Energy Holdings II, LLC [Member]Common Units [Member]	Cypress Energy Holdings II, LLC [Member]Subordinated Units [Member]	Cypress Energy Holdings II, LLC [Member]Noncontrolling Interest [Member]	General Partner [Member]	AOCI Attributable to Parent [Member]	Owners Equity Member	Common Units [Member]	Subordinated Units [Member]	Noncontrolling Interest [Member]	Total
Owners' equity at Dec. 31, 2014															$ 1,999	$ (525)	$ 100,428	$ 6,285	$ 66,096	$ 26,573	$ 100,428
Net income															(183)		3,045	1,485	1,484	259	3,045
Foreign currency translation adjustment																$ (945)	(1,402)			(457)	(1,402)
Partners' Capital Account, Acquisitions	$ (27,729)	$ (981)	$ (52,588)			$ (23,878)	$ 9,497	$ 9,497				$ 470	$ 470	$ (940)
Partners' Capital Account, Contributions															183		183
Distributions to partners																	(14,423)	(7,214)	(7,209)
Distributions to non-controlling interests															(146)		(1,567)			(1,421)
Equity-based compensation																	828	708	120
Owners' equity at Sep. 30, 2015															$ (25,876)	$ (2,451)	$ 44,001	$ 1,734	$ 60,961	$ 9,633	$ 44,001

Unaudited Condensed Consolidat9

Unaudited Condensed Consolidated Statement of Owners' Equity (Parentheticals) - Brown Integrity, LLC [Member]	Sep. 30, 2015
Owners Equity Member
Acquisition of interest	51.00%
Acquisition of interest	51.00%

Note 1 - Organization and Opera

Note 1 - Organization and Operations	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Organization and Operations Cypress Energy Partners, L.P. (the “Partnership”) is a Delaware limited partnership formed in 2013 to provide independent pipeline inspection and integrity services to producers and pipeline companies and to provide salt water disposal (“SWD”) and other water and environmental services to U.S. onshore oil and natural gas producers and trucking companies. Trading of our common units began January 15, 2014 on the New York Stock Exchange under the symbol “CELP.” At our Initial Public Offering (“IPO”), 4,312,500 of our outstanding 5,920,467 common units were made available to the general public. The remaining common units and 100% of the subordinated units are constructively owned by affiliates, employees and directors of the Partnership. Our business is organized into the Pipeline Inspection Services (“PIS”), Integrity Services (“IS”) and Water and Environmental Services (“W&ES”) reportable segments. In conjunction with our acquisition of a 51% interest in Brown Integrity, LLC (see Note 4), we changed our reportable segments during the second quarter of 2015 by adding the IS segment (see Note 12). In addition, the Pipeline Inspection and Integrity Services segment was renamed Pipeline Inspection Services. PIS provides pipeline inspection and other services to energy exploration and production (“E&P”) and mid-stream companies and their vendors throughout the United States and Canada. The inspectors of PIS perform a variety of inspection services on midstream pipelines, gathering systems and distribution systems, including data gathering and supervision of third-party construction, inspection, and maintenance and repair projects. IS provides independent integrity services to major natural gas and petroleum pipeline companies, as well as pipeline construction companies located throughout the United States. Field personnel in this segment primarily perform hydrostatic testing on newly constructed and existing natural gas and petroleum pipelines. W&ES provides services to oil and natural gas producers and trucking companies through its ownership and operation of eight commercial SWD facilities in the Bakken Shale region of the Williston Basin in North Dakota and two in the Permian Basin in Texas. All of the facilities utilize specialized equipment and remote monitoring to minimize downtime and increase efficiency for peak utilization. These facilities also contain oil skimming processes that remove any remaining oil from water delivered to the sites. In addition to these SWD facilities, we provide management and staffing services for a third-party SWD facility pursuant to a management agreement (see Note 9). We also own a 25% member interest in the managed well.

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of and for the three and nine months ended September 30, 2015 and 2014 include our accounts and those of our controlled subsidiaries. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. All significant intercompany transactions and account balances have been eliminated in consolidation. The Condensed Consolidated Balance Sheet at December 31, 2014 is derived from audited financial statements. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2014 included in our Current Report on Form 8-K filed with the Securities and Exchange Commission on June 8, 2015. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. Use of Estimates in the Preparation of Financial Statements The preparation of the Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates. Significant Accounting Policies Our significant accounting policies are consistent with those disclosed in Note 2 included in our Current Report on Form 8-K filed with the Securities and Exchange Commission on June 8, 2015, containing our amended Consolidated Financial Statements for the year ended December 31, 2014. Income Taxes A publicly-traded partnership is required to generate at least 90% of its gross income (as defined for federal income tax purposes) from certain qualifying sources. At least 90% of our gross income has been qualifying income since our IPO. As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the Partnership’s net income (loss) is generally borne by the individual partners. Net income (loss) for financial statement purposes may differ significantly from taxable income of the partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under our partnership agreement. The aggregated difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partners’ tax attributes in us is not available to us. The Partnership’s Canadian activity remains taxable in Canada, as well as the activities of a wholly owned subsidiary, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”), which has elected to be taxed as a corporation for U.S. federal income tax purposes. Consequently, the Partnership records income tax expense for our Canadian operations, our U.S. corporate operations and any state income and franchise taxes specifically applicable to the Partnership. Non-controlling Interest We have certain consolidated subsidiaries in which outside parties own interests. The non-controlling interest shown in our Unaudited Condensed Consolidated Financial Statements represents the other owners’ share of these entities. Identifiable Intangible Assets Our recorded identifiable intangible assets primarily include customer lists, trademarks and trade names. Identifiable intangible assets with finite lives are amortized over their estimated useful lives, which is the period over which the asset is expected to contribute directly or indirectly to our future cash flows. We have no indefinite-lived intangibles other than goodwill. The determination of the fair value of the intangible assets and the estimated useful lives are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, the income approach, or the cost approach, (2) our expected use of the asset, (3) the expected useful life of related assets, (4) any legal, regulatory, or contractual provisions, including renewal or extension periods that would cause substantial costs or modifications to existing agreements, and (5) the effects of demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. There were no impairments of identifiable intangible assets during the three and nine month periods ended September 30, 2015 or 2014. Goodwill Goodwill is not amortized, but is subject to an annual review on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) for impairment at a reporting unit level. The reporting unit or units used to evaluate and measure goodwill for impairment are determined primarily from the manner in which the business is managed or operated. A reporting unit is an operating segment or a component that is one level below an operating segment. We have determined that PIS, IS and W&ES are the appropriate reporting units for testing goodwill impairment. The accounting estimate relative to assessing the impairment of goodwill is a critical accounting estimate for each of our reportable segments. There were no impairments of goodwill during the three and nine month periods ended September 30, 2015 or 2014. Impairments of Long-Lived Assets We assess property and equipment for possible impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Such indicators include, among others, the nature of the asset, the projected future economic benefit of the asset, changes in regulatory and political environments and historical and future cash flow and profitability measurements. If the carrying value of an asset exceeds the future undiscounted cash flows expected from the asset, we recognize an impairment charge for the excess of carrying value of the asset over its estimated fair value. Determination as to whether and how much an asset is impaired involves management estimates on highly uncertain matters such as future commodity prices, the effects of inflation on operating expenses and the outlook for national or regional market supply and demand for the services we provide. We recorded impairments of long-lived assets for the three and nine month periods ended September 30, 2015 of $5.6 million (Note 5). There were no impairments recorded for the three and nine month periods ended September 30, 2014. New Accounting Standards The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers The FASB issued ASU 2015-03 – Interest – Imputation of Interest The FASB issued ASU 2015-06 – Earnings Per Share In June 2015, the FASB issued ASU 2015-10 – Technical Corrections and Improvements Business Combinations

Note 3 - Initial Public Offerin

Note 3 - Initial Public Offering	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Initial Public Offering [Text Block]	3. Initial Public Offering On January 21, 2014, the Partnership completed its IPO consisting of 4,312,500 common units, representing limited partner interests in the Partnership at a price to the public of $20.00 per common unit ($18.70 per common unit, net of underwriting discounts, commissions and fees) which included a 562,500 unit over-allotment option that was exercised by the underwriters. We received proceeds of $80.2 million from the IPO, after deducting underwriting discounts and structuring fees. The net proceeds from the IPO were distributed to Cypress Energy Holdings II, LLC (“Holdings II”), a wholly owned subsidiary of Cypress Energy Holdings, LLC (“Holdings”), as reimbursement for certain capital expenditures it incurred with respect to assets contributed to us. Total incurred deferred offering costs of $2.9 million were charged to Owners’ Equity against the proceeds of the IPO. The Partnership incurred $0.4 million of offering costs during the nine months ended September 30, 2014 that were expensed as incurred. No offering costs were incurred during the three or nine month periods ended September 30, 2015. These non-recurring costs are reflected as offering costs In connection with the IPO, Holdings II conveyed a 100% interest in Cypress Energy Partners, LLC ("CEP LLC") in exchange for a 47.8% limited partner interest in the Partnership and the right to receive the proceeds of the IPO. In addition, affiliates of Holdings, conveyed an aggregate 50.1% interest in Tulsa Inspection Resources, LLC (“TIR LLC”), Tulsa Inspection Resources – Nondestructive Examination, LLC and Tulsa Inspection Resources Holdings, LLC (collectively, the “TIR Entities”) to the Partnership in exchange for an aggregate 15.7% limited partner interest in the Partnership. The Partnership subsequently acquired the remaining 49.9% interest in the TIR Entities (Note 4).

Note 4 - Acquisitions

Note 4 - Acquisitions	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. Acquisitions Brown Integrity, LLC On May 6, 2015, the Partnership acquired a 51% interest in Brown Integrity, LLC (“Brown”), a hydrostatic testing integrity services business for $10.4 million (net of cash acquired) financed through the Partnership’s credit facilities. In addition, provisions in the purchase agreement provide for earn-out payments totaling up to $9.5 million dependent upon Brown’s achieving certain financial milestones over a two-year period post-acquisition. Based on actual results since acquisition and forecasted results through the remainder of the earn-out period, we have not recorded a liability for the contingent consideration associated with this earn-out as it is currently considered remote that an earn-out will be earned and paid. The Partnership also has the right, but not the obligation, to acquire the remaining 49% of Brown commencing May 1, 2017 pursuant to a formula that would yield a maximum additional purchase price of $28.0 million in any combination of cash and Partnership units. The effective date of the transaction was May 1, 2015. The acquisition of Brown qualified as a business combination and was accounted for under the acquisition method of accounting. We have recognized amounts for identified tangible and intangible assets acquired and liabilities assumed at their estimated acquisition date fair values based on discounted cash flow projections, estimated replacement cost and other valuation techniques. The Partnership used an estimate of replacement cost, based on comparable market prices, to value the acquired property and equipment and utilized discounted cash flows to value the intangible assets. Key assumptions used in the valuations included projections of future operating results and the Partnership’s estimated weighted average cost of capital. Due to the unobservable nature of these inputs, these estimates are considered Level 3 fair value estimates. The preliminary allocated purchase price and assessment of the fair value of the assets acquired and liabilities assumed as of the purchase date were as follows: (in thousands) Cash $ 175 Accounts receivable 3,229 Other current assets 108 Property and equipment 2,578 Intangible assets: Customer relationships 3,128 Trade names and trademarks 2,049 Non-competition agreements 143 Goodwill 9,992 Fair value of assets acquired 21,402 Fair value of current liabilities 1,294 Fair value of non-controlling interests 9,497 Purchase price $ 10,611 Intangible assets will be amortized on a straight-line basis over periods ranging from 5 – 10 years. Goodwill represents the excess of the purchase price and the fair value of non-controlling interests over the fair value of identified tangible and intangible assets less the fair value of liabilities assumed. The Partnership believes that the locations, synergies created, and the projected future cash flows of Brown merit the recognition of this asset. The goodwill is fully deductible for income tax purposes by our partners. Summarized as reported and pro forma information for the three and nine month periods ended September 30, 2015 and 2014 follows: Three months ended September 30, Nine months ended September 30, 2015 2014 2015 2014 (in thousands) Revenues - as reported $ 96,408 $ 111,016 $ 281,427 $ 302,261 Revenues - pro forma 96,408 114,824 285,659 310,660 Net income (loss) - as reported $ (1,640 ) $ 5,097 $ 3,045 $ 13,543 Net income (loss) - pro forma (1,640 ) 5,365 2,381 14,040 These pro forma results are for comparative purposes only and may not be indicative of the results that would have occurred had the acquisition happened as of the beginning of the periods presented or results that may be attained in the future. The operating results of Brown are included in our Integrity Services segment which was created during the second quarter of 2015 in conjunction with the Brown acquisition (see Note 12). TIR Entities Effective February 1, 2015, the Partnership acquired the remaining 49.9% interest in the TIR Entities previously held by affiliates of Holdings for $52.6 million. We financed this acquisition with borrowings under our acquisition revolving credit facility (see Note 6). The amount paid in excess of the previously recorded non-controlling interest in the TIR Entities has been reflected in the Unaudited Condensed Consolidated Statement of Owners’ Equity as a distribution to the general partner.

Note 5 - Impairment

Note 5 - Impairment	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Asset Impairment Charges [Text Block]	5. Impairments During the three month period ended September 30, 2015, the Partnership recorded impairments of property and equipment at four of its SWD facilities. At each of these facilities, the Partnership has experienced declining disposal volumes and revenues due to lower commodity pricing and increasing competition. The Partnership is forecasting that volumes and revenues at these facilities will not recover to historical levels in the foreseeable future. Given these indicators of impairment, the Partnership compared its estimate of undiscounted future cash flows from the facilities, and determined they were no longer recoverable and were therefore impaired. The Partnership wrote the facility assets down from their net carrying value of $7.3 million to their estimated fair value of $1.7 million and recognized impairments of the facilities totaling $5.6 million which is included in impairments Land improvements $ 339 Buildings and leasehold improvements 489 Facilities, wells and equipment 5,974 6,802 Accumulated depreciation (1,236 ) Impairment of facilities $ 5,567 Fair value was determined using expected future cash flows, which is a Level 3 input as defined in ASC 820, Fair Value Measurement

Note 6 - Credit Agreement

Note 6 - Credit Agreement	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Debt Disclosure [Text Block]	6. Credit Agreement The Partnership is party to a credit agreement (as amended, the “Credit Agreement”) that provides up to $200.0 million in borrowing capacity, subject to certain limitations. The Credit Agreement includes a working capital revolving credit facility (“WCRCF”), which provides up to $75.0 million in borrowing capacity to fund working capital needs and an acquisition revolving credit facility (“ARCF”), which provides up to $125.0 million in borrowing capacity to fund acquisitions and expansion projects. In addition, the credit agreement provides for an accordion feature that allows us to increase the availability under the facilities by an additional $125.0 million. The Credit Agreement matures December 24, 2018. At September 30, 2015 and December 31, 2014, outstanding borrowings under the credit agreement totaled $140.9 million and $77.6 million, respectively. Borrowings under the WCRCF totaled $52.0 and $50.0 million at September 30, 2015 and December 31, 2014, respectively. Borrowings under the WCRCF are limited by a monthly borrowing base calculation as defined in the Credit Agreement. If, at any time, outstanding borrowings under the WCRCF exceed the Partnership’s calculated borrowing base, principal in the amount of the excess is due upon submission of the borrowing base calculation. Borrowings under the ARCF totaled $88.9 million and $27.6 million at September 30, 2015 and December 31, 2014, respectively. Available borrowings under the ARCF may be limited by certain financial covenant ratios as defined in the agreement. The obligations under our Credit Agreement are secured by a first priority lien on substantially all assets of the Partnership. All borrowings under the Credit Agreement bear interest, at our option, on a leveraged based grid pricing at (i) a base rate plus a margin of 1.25% to 2.75% per annum (“Base Rate Borrowing”) or (ii) an adjusted LIBOR rate plus a margin of 2.25% to 3.75% per annum (“LIBOR Borrowings”). The applicable margin is determined based on the leverage ratio of the Partnership, as defined in the credit agreement. Generally, the interest rate on credit agreement borrowings ranged between 2.68% and 4.09% for the nine months ended September 30, 2015 and 2.65% and 3.50% for the nine months ended September 30, 2014. Interest on Base Rate Borrowings is payable monthly. Interest on LIBOR Borrowings is paid upon maturity of the underlying LIBOR contract, but no less often than quarterly. Commitment fees are charged at a rate of 0.50% on any unused credit and are payable quarterly. Interest paid during the three months ended September 30, 2015 and 2014 was $1.5 million and $0.5 million, respectively, including commitment fees. Interest paid during the nine months ended September 30, 2015 and 2014 was $3.3 million and $1.7 million, respectively, including commitment fees. Our Credit Agreement contains various customary affirmative and negative covenants and restrictive provisions. Our Credit Agreement also requires maintenance of certain financial covenants, including a combined total adjusted leverage ratio (as defined in our Credit Agreement) of not more than 4.0 to 1.0 and an interest coverage ratio (as defined in our Credit Agreement) of not less than 3.0 to 1.0. At September 30, 2015, our total adjusted leverage ratio was 2.55 to 1.0 and our interest coverage ratio was 6.05 to 1.0, pursuant to the Credit Agreement. Upon the occurrence and during the continuation of an event of default, subject to the terms and conditions of our Credit Agreement, the lenders may declare any outstanding principal of our Credit Agreement debt, together with accrued and unpaid interest, to be immediately due and payable and may exercise the other remedies set forth or referred to in our Credit Agreement. We expect to remain in compliance with all of our financial debt covenants throughout the next twelve months. In addition, our Credit Agreement restricts our ability to make distributions on, or redeem or repurchase, our equity interests. However, we may make distributions of available cash so long as, both at the time of the distribution and after giving effect to the distribution, no default exists under our Credit Agreement, the borrowers and the guarantors are in compliance with the financial covenants, the borrowing base (which includes 100% of cash on hand) exceeds the amount of outstanding credit extensions under the WCRCF by at least $5.0 million and at least $5.0 million in lender commitments are available to be drawn under the WCRCF. On May 4, 2015, the Partnership and the Partnership’s lenders entered into Amendment No. 2 to the Credit Agreement (“Amendment”), which amended the Credit Agreement to, among other matters, (i) allow each of Tulsa Inspection Resources – Canada ULC and Foley Inspection Services ULC to join the Credit Agreement as an additional borrower under the Credit Agreement, and (ii) amend certain other provisions of the Credit Agreement as more specifically set forth in the Amendment.

Note 7 - Income Taxes

Note 7 - Income Taxes	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Income Tax Disclosure [Text Block]	7. Income Taxes Income tax expense reflected on the Unaudited Condensed Consolidated Statements of Operations for the three and nine month periods ended September 30, 2015 and 2014 differs from an expected statutory rate of 35% primarily due to the non-taxable nature of partnership earnings for both U.S. federal and, in most cases, state income tax purposes, offset by the corporate income taxes of TIR-PUC, the income taxes related to our Canadian operations and any applicable state income taxes.

Note 8 - Equity Compensation

Note 8 - Equity Compensation	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	8. Equity Compensation Effective at the closing of the IPO, our General Partner adopted a long-term incentive plan (“LTIP”) that authorized up to 1,182,600 units representing 10% of the initial outstanding units. Certain directors and employees of the Partnership have been awarded Phantom Restricted Units (“Units”) under the terms of the LTIP. The fair value of the awards issued is determined based on the quoted market value of the publically traded common units at each grant date, adjusted for a forfeiture rate, and other discounts attributable to the awarded units. This valuation is considered a Level 3 valuation under the fair value measurement hierarchy. Compensation expense is amortized over the vesting period of the grant. Prior to January 1, 2015, Holdings reimbursed the Partnership for the direct expense of the awards and allocated the expense to us through the annual administrative fee provided for under the terms of the omnibus agreement (Note 9). For the nine months ended September 30, 2015 and 2014, compensation expense of $0.8 million and $0.3 million, respectively, was recorded under the LTIP. The following table sets forth the LTIP Unit activity for the nine months ended September 30, 2015 and 2014: Nine Months Ended September 30, 2015 2014 Weighted Weighted Average Average Grant Grant Number Date Fair Number Date Fair of Units Value / Unit of Units Value / Unit Units at January 1 158,353 $ 18.11 - $ - Units granted 222,755 10.27 171,380 17.99 Units vested and issued (7,467 ) (19.72 ) - - Units forfeited (19,498 ) (16.92 ) (19,911 ) (16.78 ) Units at September 30 354,143 13.21 151,469 18.15 Outstanding Units issued to directors vest ratably over a three year period from the date of grant. Units granted to employees vest over either five year, three year or eighteen month periods from the date of grant. For the five year awards, one third vests at the end of the third year, one third at the end of the fourth year and one third at the end of the fifth year. The eighteen month awards vest 100% at the end of the vesting period. Certain Units issued in the third quarter of 2015 vest 100% at the end of three years if certain performance measures are met as outlined in the performance award grant. Some of the awards vest in full upon the occurrence of certain events as defined in the LTIP agreement. In conjunction with the IPO, phantom profits interest units previously issued under a previous LTIP were exchanged for 44,250 Units under the Partnership’s LTIP. Vesting under all of the exchanged awards was retroactive to the initial grant date. The awards are considered for all purposes to have been granted under the Partnership’s LTIP. In addition, at IPO, certain profits interest units previously issued were converted into 44,451 subordinated units of the Partnership outside of the LTIP. Vesting for the subordinated units is retroactive to the initial grant date. Compensation expense associated with the subordinated units was $0.1 million and $0.3 million for the nine months ended September 30, 2015 and 2014, respectively. The exchange of the phantom profits interest units and the profits interest units resulted in the reversal of the existing equity compensation liability of $0.1 million in the first quarter of 2014 as the new awards were accounted for as equity.

Note 9- Related-Party Transacti

Note 9- Related-Party Transactions	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	9. Related-Party Transactions Transactions with SBG Energy Services, LLC (SBG Energy) and Subsidiaries. SBG Energy is a business partner in our SWD operations in which a current board member has an ownership and management interest. Effective June 1, 2015, an affiliate of SBG Energy assigned and transferred its 49% membership interest in Cypress Energy Services, LLC (“CES LLC”) to the Partnership for one dollar (the “CES Transaction”). As a result, the Partnership now owns 100% of CES LLC. Because we already controlled and consolidated CES LLC in our Consolidated Financial Statements, the previously recorded non-controlling interest in CES LLC has been reflected in the Unaudited Condensed Consolidated Statement of Owners’ Equity as an increase in equity of $0.9 million for our common and subordinated unitholders. The CES Transaction was completed in conjunction with another transaction with SBG Energy effective July 1, 2015. On that date, the Partnership waived its rights to purchase and its rights of first refusal related to certain SWD assets pursuant to a previous option agreement with SBG Energy in exchange for $1.0 million. The $1.0 million payment has been reflected as other income Omnibus Agreement Effective as of the closing of the IPO, we entered into an omnibus agreement with Holdings and other related parties. The omnibus agreement, as amended in February 2015, governs the following matters, among other things: ● our payment of an annual administrative fee in the amount of $4.04 million and $4.0 million for the years ended December 31, 2015 and 2014, respectively, to be paid in quarterly installments (pro-rated in 2014 from the IPO date) to Holdings for providing certain partnership overhead services, including certain executive management services by certain officers of our General Partner, and payroll services for substantially all employees required to manage and operate our businesses. This fee also includes the incremental general and administrative expenses we incur as a result of being a publicly traded partnership; ● our right of first offer on Holdings’ and its subsidiaries’ assets used in, and entities primarily engaged in, providing SWD and other water and environmental services; and ● indemnification of us by Holdings for certain environmental and other liabilities, including events and conditions associated with the operation of assets that occurred prior to the closing of the IPO and our obligation to indemnify Holdings for events and conditions associated with the operation of our assets that occur after the closing of the IPO and for environmental liabilities related to our assets to the extent Holdings is not required to indemnify us. So long as Holdings controls our General Partner, the omnibus agreement will remain in full force and effect, unless we and Holdings agree to terminate it sooner. If Holdings ceases to control our General Partner, either party may terminate the omnibus agreement, provided that the indemnification obligations will remain in full force and effect in accordance with their terms. We and Holdings may agree to amend the omnibus agreement; however, amendments will also require the approval of the Conflicts Committee of our Board of Directors. The amount charged by Holdings for the nine months ended September 30, 2015 and 2014 was $3.03 million and $2.8 million, respectively. The amount charged by Holdings for the three months ended September 30, 2015 and 2014 was $1.01 million and $1.0 million, respectively. These amounts are reflected in general and administrative general and administrative Other Related Party Transactions A current board member has an ownership interest in entities with which the Partnership transacts business – Rud Transportation, LLC (“Rud”) and SBG Pipeline SW 3903, LLC (“3903”). Total revenue recognized by the Partnership from Rud was $0.2 million and $0.4 million for the three months and $1.0 million and $1.8 million for the nine months ended September 30, 2015 and 2014, respectively. Accounts receivable from Rud was $0.2 million and $0.3 million at September 30, 2015 and December 31, 2014, respectively, and is included in trade accounts receivable, net trade accounts receivable, net The Partnership provides management services to a 25% owned investee company, Alati Arnegard, LLC (“Arnegard”). Management fee revenue earned from Arnegard totaled $0.2 million and $0.5 million for the three and nine months ended September 30, 2015 and 2014, respectively. Accounts receivable from Arnegard was less than $0.1 million at September 30, 2015 and $0.1 million at December 31, 2014, and is included in trade accounts receivable, net CES LLC outsources staffing and payroll services to an unconsolidated affiliated entity, Cypress Energy Management – Bakken Operations, LLC (“CEM-BO”). CEM-BO was owned 49% by SBG Energy. Effective June 1, 2015, Holdings acquired the 49% ownership interest of CEM-BO and now owns 100% of CEM-BO. Total employee related costs paid to CEM-BO was $1.2 million for the nine months ended September 30, 2015 (prior to the 49% acquisition) and $0.8 million and $2.5 million for the three and nine months ended September 30, 2014, respectively. Included in accounts payable

Note 10 - Earnings per Unit and

Note 10 - Earnings per Unit and Cash Distributions	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Earnings Per Unit and Cash Distributions [Text Block]	10. Earnings per Unit and Cash Distributions Subsequent to the IPO, the Partnership presents earnings per unit information in accordance with ASC Topic 260 – Earnings Per Share Net income (loss) per unit applicable to limited partners (including subordinated unitholders) is computed by dividing net income (loss) attributable to limited partners, after deducting the General Partner’s incentive distributions, if any, by the weighted-average number of outstanding common and subordinated units. Diluted net income (loss) per common unit includes the dilutive impact of unvested Units granted under the LTIP. Our net income (loss) attributable to limited partners is allocated to the common and subordinated unitholders in accordance with their respective partnership percentages, after giving effect to priority income allocations for incentive distributions and other adjustments, if any, to our General Partner, pursuant to our partnership agreement. Net income (loss) per unit is only calculated for the Partnership subsequent to the IPO as no units were outstanding prior to January 21, 2014. The excess or shortfall of earnings relative to distributions is allocated to the limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income (loss) allocations used in the calculation of net income (loss) per unit. For the three months ended September 30, 2015, the weighted-average number of units outstanding was 11,833,467, comprised of 5,920,467 common units and 5,913,000 subordinated units. For the nine months ended September 30, 2015, the weighted-average number of units outstanding was 11,830,981, comprised of 5,917,981 common units and 5,913,000 subordinated units. For the three and nine month periods ended September 30, 2014, the weighted-average number of units outstanding was 11,826,000, comprised of 5,913,000 common units and 5,913,000 subordinated units. In addition to the common and subordinated units, we have also identified incentive distribution rights as participating securities and use the two-class method when calculating the net income (loss) per unit applicable to limited partners, which is based on the weighted-average number of units outstanding during the period. Our partnership agreement calls for minimum quarterly cash distributions. The following table summarizes the cash distributions declared and paid by the Partnership since our IPO. There were no cash distributions declared or paid prior to these distributions. Total Cash Per Unit Cash Total Cash Distributions Payment Date Distributions Distributions to Affiliate (in thousands) May 15, 2014 (a) $ 0.301389 $ 3,565 $ 2,264 August 14, 2014 0.396844 4,693 2,980 November 14, 2014 0.406413 4,806 3,052 Total 2014 Distributions 1.104646 13,064 8,296 February 14, 2015 0.406413 4,806 3,052 May 14, 2015 0.406413 4,808 3,053 August 14, 2015 0.406413 4,809 3,087 November 13, 2015 (b) 0.406413 4,809 3,092 Total 2015 Distributions (through November 13, 2015) 1.625652 19,232 12,284 Total Distributions (through November 13, 2015) since IPO $ 2.730298 $ 32,296 $ 20,580 (a) Distribution was pro-rated from the date of our IPO through March 31, 2014. (b) Third quarter 2015 distribution was declared and paid in the fourth quarter of 2015. (c) Approximately 64.3% of the Partnership's outstanding units at September 30, 2015 are held by affiliates. In addition, the TIR Entities made cash distributions of $1.6 million during the nine month period ended September 30, 2015 to the non-controlling members of the TIR Entities prior to the Partnership’s acquisition of the remaining 49.9% interest effective February 1, 2015. During the three and nine month periods ended September 30, 2014, the TIR Entities made cash distributions of $1.5 million and $2.8 million to the non-controlling members of the TIR Entities, respectively.

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	11. Commitments and Contingencies Letters of Credit The Partnership has various performance obligations which are secured with short-term security deposits of $0.5 million at September 30, 2015 and December 31, 2014, included in prepaid expenses and other Employment Contract Commitments The Partnership has employment agreements with certain executives. The executive employment agreements are effective for a term of three-to-five years from the commencement date, after which time they will continue on an “at-will” basis. These agreements provide for minimum annual compensation, adjusted for annual increases as authorized by the Board of Directors. Certain agreements provide for severance payments in the event of specified termination of employment. At September 30, 2015 and December 31, 2014, the aggregate commitment for future compensation and severance was approximately $1.5 million and $0.9 million, respectively. Compliance Audit Contingencies Certain customer master service agreements (“MSA’s”) offer our customers the opportunity to perform periodic compliance audits, which include the examination of the accuracy of our invoices. Should our invoices be determined to be inconsistent with the MSA, or inaccurate, the MSA’s may provide the customer the right to receive a credit or refund for any overcharges identified. At any given time, we may have multiple audits ongoing. Through September 30, 2015, several ongoing audits in the current year have concluded without adjustment to the Partnership. At September 30, 2015 and December 31, 2014, the Partnership recognized an estimated liability of $0.2 million associated with the probable settlement of ongoing customer audits of charges originally approved by customer representatives. These liabilities are reflected in accrued payroll and other Management Service Contracts The Partnership has historically provided management services for non-owned SWD facilities under contractual arrangements. Principals of two of these management services contract customers (under common control) approached the Partnership about selling their interest in the managed SWD facilities to the Partnership. Due to a number of factors, including the depressed energy economy and the proposed asking price for these facilities, the Partnership was unwilling to enter into a purchase agreement for the facilities. Subsequently, in May 2015, the Partnership was notified by these principals that they were terminating the management contracts related to these two facilities. While management of the Partnership believes that the parties do not have the right to terminate the agreements pursuant to the terms of the agreements, the termination of these agreements has resulted in a reduction of management fee revenue and corresponding labor costs associated with staffing the facilities. Management fee revenues related to these contracts totaled $0.3 million for the nine month period ended September 30, 2015. The Partnership did not record any revenue related to these contracts during the three months ended September 30, 2015. Revenues related to these contracts were $0.4 million and $1.1 million for the three and nine month periods ended September 30, 2014, respectively. The Partnership has commenced litigation and settlement discussions regarding the improper termination of the agreements. (See Legal Proceedings Legal Proceedings On July 3, 2014, a group of former minority shareholders of Tulsa Inspection Resources, Inc. (“TIR Inc.”, the predecessor of the TIR Entities), formerly an Oklahoma corporation, filed a civil action in the United States District Court for the Northern District of Oklahoma against TIR LLC, members of TIR LLC, and certain affiliates of TIR LLC’s members. TIR LLC is the successor in interest to TIR Inc., resulting from a merger between the entities that closed in December 2013 (the “TIR Merger”). The former shareholders of TIR Inc. claim that they did not receive sufficient value for their shares in the TIR Merger and are seeking rescission of the TIR Merger or, alternatively, compensatory and punitive damages. The Partnership is not named as a defendant in this civil action. TIR LLC and the other defendants have been advised by counsel that the action lacks merit. We believe that the possibility of the Partnership incurring material losses as a result of this action is remote. In addition, the Partnership anticipates no disruption in its business operations related to this action. On September 11, 2015, two of our management services customers (under common ownership) initiated a civil action in the District Court for the Northwestern Judicial District of the State of North Dakota against CES LLC. The customers claim that CES LLC breached the management agreements and interfered with their business relationships, and seek to rescind the management agreements and recover any damages. The customers initiated this lawsuit upon dismissal from federal court due to lack of jurisdiction of CES LLC’s lawsuit against the customers seeking to enforce the management agreements. CES LLC subsequently filed an answer and counterclaims, as well as a third party complaint against the principal of the customers seeking to enforce the management agreements and other injunctive relief, as well as monetary damages. We believe that the possibility of the Partnership incurring material losses as a result of this action is remote.

Note 12 - Reportable Segments

Note 12 - Reportable Segments	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	12. Reportable Segments The Partnership’s operations consist of three reportable segments: (i) Pipeline Inspection Services (“PIS”), (ii) Integrity Services (“IS”) and (iii) Water and Environmental Services (“W&ES”). In conjunction with the Brown acquisition (Note 4) in the second quarter of 2015, we created the IS segment. The economic characteristics of Brown were sufficiently dissimilar from our existing Pipeline Inspection and Integrity Services segment resulting in the creation of a new segment. As a result, the Pipeline Inspection and Integrity Services segment was renamed Pipeline Inspection Services. PIS – IS W&ES – Other The following tables show operating income (loss) by reportable segment and a reconciliation of segment operating income (loss) to net income (loss) before income tax expense. PIS IS W&ES Other Total (in thousands) Three months ended September 30, 2015 Revenue $ 87,757 $ 5,173 $ 3,478 $ - $ 96,408 Costs of services 79,205 3,643 1,459 - 84,307 Gross margin 8,552 1,530 2,019 - 12,101 General and administrative 4,140 913 792 179 6,024 Depreciation, amortization and accretion 630 157 694 - 1,481 Impairments - - 5,567 - 5,567 Operating income (loss) $ 3,782 $ 460 $ (5,034 ) $ (179 ) (971 ) Interest expense, net (1,623 ) Other, net 1,043 Net loss before income tax expense $ (1,551 ) Three months ended September 30, 2014 Revenue $ 105,048 $ - $ 5,968 $ - $ 111,016 Costs of services 95,244 - 2,491 - 97,735 Gross margin 9,804 - 3,477 - 13,281 General and administrative 4,633 - 804 - 5,437 Depreciation, amortization and accretion 634 - 948 - 1,582 Operating income $ 4,537 $ - $ 1,725 $ - 6,262 Interest expense, net (795 ) Other, net 43 Net income before income tax expense $ 5,510 22 Table Of Contents CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements PIS IS W&ES Other Total (in thousands) Nine months ended September 30, 2015 Revenue $ 261,072 $ 8,651 $ 11,704 $ - $ 281,427 Costs of services 236,680 6,437 4,897 - 248,014 Gross margin 24,392 2,214 6,807 - 33,413 General and administrative 12,721 1,476 2,522 634 17,353 Depreciation, amortization and accretion 1,884 262 1,967 - 4,113 Impairments - - 5,567 - 5,567 Operating income (loss) $ 9,787 $ 476 $ (3,249 ) $ (634 ) 6,380 Interest expense, net (4,070 ) Other, net 1,106 Net income before income tax expense $ 3,416 Nine months ended September 30, 2014 Revenue $ 285,038 $ - $ 17,223 $ - $ 302,261 Costs of services 258,725 - 6,532 - 265,257 Gross margin 26,313 - 10,691 - 37,004 General and administrative 13,129 - 2,229 - 15,358 Depreciation, amortization and accretion 1,905 - 2,814 - 4,719 Operating income $ 11,279 $ - $ 5,648 $ - 16,927 Interest expense, net (2,352 ) Offering costs (446 ) Other, net 68 Net income before income tax expense $ 14,197 Total Assets September 30, 2015 $ 140,835 $ 22,471 $ 40,780 $ 1,627 $ 205,713 December 31, 2014 $ 136,224 $ - $ 50,296 $ 3,322 $ 189,842

Note 13 - Condensed Consolidati

Note 13 - Condensed Consolidating Financial Statements	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Condensed Financial Statements [Text Block]	13. Condensed Consolidating Financial Information The following financial information reflects consolidating financial information of the Partnership and its wholly owned guarantor subsidiaries and non-guarantor subsidiaries for the periods indicated. The information is presented in accordance with the requirements of Rule 3-10 under the SEC’s Regulation S-X. The financial information may not necessarily be indicative of financial position, results of operations or cash flows had the guarantor subsidiaries or non-guarantor subsidiaries operated as independent entities. The Partnership has not presented separate financial and narrative information for each of the guarantor subsidiaries or non-guarantor subsidiaries because it believes such financial and narrative information would not provide any additional information that would be material in evaluating the sufficiency of the guarantor subsidiaries and non-guarantor subsidiaries. The Partnership anticipates issuing debt securities that will be fully and unconditionally guaranteed by the guarantor subsidiaries. These debt securities will be jointly and severally guaranteed by the guarantor subsidiaries. There are no restrictions on the Partnership’s ability to obtain cash dividends or other distributions of funds from the guarantor subsidiaries. Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 70 $ 21,762 $ 3,845 $ - $ 25,677 Trade accounts receivable, net - 47,768 9,401 (699 ) 56,470 Receivables from affiliates - 4,529 - (4,464 ) 65 Deferred tax assets - 2 34 - 36 Prepaid expenses and other - 2,678 403 (38 ) 3,043 Total current assets 70 76,739 13,683 (5,201 ) 85,291 Property and equipment: Property and equipment, at cost - 21,763 2,752 - 24,515 Less: Accumulated depreciation - 4,385 286 - 4,671 Total property and equipment, net - 17,378 2,466 - 19,844 Intangible assets, net - 26,704 6,575 - 33,279 Goodwill - 53,913 11,410 - 65,323 Investment in subsidiaries 45,319 9,771 - (55,090 ) - Notes receivable - affiliates - 14,522 - (14,522 ) - Debt issuance costs, net 1,910 - - - 1,910 Other assets - 56 10 - 66 Total assets $ 47,299 $ 199,083 $ 34,144 $ (74,813 ) $ 205,713 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ - $ 907 $ 2,265 $ - $ 3,172 Accounts payable - affiliates 353 - 4,098 (4,451 ) - Accrued payroll and other 1 16,119 1,389 (712 ) 16,797 Income taxes payable - 417 - (38 ) 379 Total current liabilities 354 17,443 7,752 (5,201 ) 20,348 Long-term debt - 135,400 5,500 - 140,900 Notes payable - affiliates - - 13,635 (13,635 ) - Deferred tax liabilities - - 386 - 386 Asset retirement obligations - 78 - - 78 Total liabilities 354 152,921 27,273 (18,836 ) 161,712 Commitments and contingencies Owners' equity: Total partners' capital 37,312 36,529 6,871 (46,344 ) 34,368 Non-controlling interests 9,633 9,633 - (9,633 ) 9,633 Total owners' equity 46,945 46,162 6,871 (55,977 ) 44,001 Total liabilities and owners' equity $ 47,299 $ 199,083 $ 34,144 $ (74,813 ) $ 205,713 Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 982 $ 16,598 $ 3,177 $ - $ 20,757 Trade accounts receivable, net - 49,569 4,514 (8 ) 54,075 Receivables from affiliates 22 8,809 - (8,831 ) - Deferred tax assets - 15 53 - 68 Prepaid expenses and other - 2,339 101 - 2,440 Total current assets 1,004 77,330 7,845 (8,839 ) 77,340 Property and equipment: Property and equipment, at cost - 27,769 109 - 27,878 Less: Accumulated depreciation - 3,485 53 - 3,538 Total property and equipment, net - 24,284 56 - 24,340 Intangible assets, net - 28,414 1,831 - 30,245 Goodwill - 53,915 1,630 - 55,545 Investment in subsidiaries 98,965 - - (98,965 ) - Notes receivable - affiliates - 3,903 - (3,903 ) - Debt issuance costs, net 2,318 - - - 2,318 Other assets - 35 19 - 54 Total assets $ 102,287 $ 187,881 $ 11,381 $ (111,707 ) $ 189,842 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ 34 $ 2,161 $ 266 $ - $ 2,461 Accounts payable - affiliates - 586 8,839 (8,839 ) 586 Accrued payroll and other 6 7,605 139 - 7,750 Income taxes payable - 507 39 - 546 Total current liabilities 40 10,859 9,283 (8,839 ) 11,343 Long-term debt - 77,600 - - 77,600 Notes payable - affiliates - - 3,479 (3,479 ) - Deferred tax liabilities - - 438 - 438 Asset retirement obligations - 33 - - 33 Total liabilities 40 88,492 13,200 (12,318 ) 89,414 Commitments and contingencies Owners' equity: Total partners' capital 75,764 98,380 (1,819 ) (98,470 ) 73,855 Non-controlling interests 26,483 1,009 - (919 ) 26,573 Total owners' equity 102,247 99,389 (1,819 ) (99,389 ) 100,428 Total liabilities and owners' equity $ 102,287 $ 187,881 $ 11,381 $ (111,707 ) $ 189,842 Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 84,609 $ 16,352 $ (4,553 ) $ 96,408 Costs of services - 74,544 14,316 (4,553 ) 84,307 Gross margin - 10,065 2,036 - 12,101 Operating costs and expense: General and administrative 179 4,454 1,391 - 6,024 Depreciation, amortization and accretion - 1,282 199 - 1,481 Impairments - 5,567 - - 5,567 Operating income (loss) (179 ) (1,238 ) 446 - (971 ) Other income (expense): Equity earnings (loss) in subsidiaries (1,277 ) 342 - 935 - Interest expense, net (214 ) (1,200 ) (209 ) - (1,623 ) Other, net - 1,038 5 - 1,043 Net income (loss) before income tax expense (1,670 ) (1,058 ) 242 935 (1,551 ) Income tax expense 50 39 - 89 Net income (loss) before income tax expense (1,670 ) (1,108 ) 203 935 (1,640 ) Net income attributable to non-controlling interests - 169 - - 169 Net income (loss) attributable to partners $ (1,670 ) $ (1,277 ) $ 203 $ 935 $ (1,809 ) Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 101,090 $ 9,926 $ - $ 111,016 Costs of services - 88,644 9,091 - 97,735 Gross margin - 12,446 835 - 13,281 Operating costs and expense: General and administrative - 4,894 543 - 5,437 Depreciation, amortization and accretion - 1,530 52 - 1,582 Operating income - 6,022 240 - 6,262 Other income (expense): Equity earnings (loss) in subsidiaries 4,757 - - (4,757 ) - Interest expense, net 262 (1,026 ) (31 ) - (795 ) Other, net - 40 3 - 43 Net income before income tax expense 5,019 5,036 212 (4,757 ) 5,510 Income tax expense 349 64 - 413 Net income 5,019 4,687 148 (4,757 ) 5,097 Net income (loss) attributable to non-controlling interests 1,548 (70 ) - 64 1,542 Net income attributable to partners $ 3,471 $ 4,757 $ 148 $ (4,821 ) $ 3,555 Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 251,876 $ 37,841 $ (8,290 ) $ 281,427 Costs of services - 222,326 $ 33,978 (8,290 ) 248,014 Gross margin - 29,550 3,863 - 33,413 Operating costs and expense: General and administrative 634 13,867 2,852 - 17,353 Depreciation, amortization and accretion - 3,718 395 - 4,113 Impairments - 5,567 - - 5,567 Operating income (loss) (634 ) 6,398 616 - 6,380 Other income (expense): Equity earnings in subsidiaries 4,463 317 - (4,780 ) - Interest expense, net (688 ) (2,946 ) (436 ) - (4,070 ) Other, net - 1,091 15 - 1,106 Net income before income tax expense 3,141 4,860 195 (4,780 ) 3,416 Income tax expense - 308 63 - 371 Net income 3,141 4,552 132 (4,780 ) 3,045 Net income attributable to non-controlling interests 143 89 - 27 259 Net income attributable to partners $ 2,998 $ 4,463 $ 132 $ (4,807 ) $ 2,786 Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 279,124 $ 23,734 $ (597 ) $ 302,261 Costs of services - 244,203 $ 21,651 (597 ) 265,257 Gross margin - 34,921 2,083 - 37,004 Operating costs and expense: General and administrative - 13,959 1,399 - 15,358 Depreciation, amortization and accretion - 4,562 157 - 4,719 Operating income - 16,400 527 - 16,927 Other income (expense): Equity earnings in subsidiaries 14,311 - - (14,311 ) - Interest expense, net (700 ) (1,561 ) (91 ) - (2,352 ) Offering costs (446 ) - - - (446 ) Other, net - 65 3 - 68 Net income before income tax expense 13,165 14,904 439 (14,311 ) 14,197 Income tax expense - 536 118 - 654 Net income 13,165 14,368 321 (14,311 ) 13,543 Net income attributable to non-controlling interests 3,356 57 - 151 3,564 Net income attributable to partners $ 9,809 $ 14,311 $ 321 $ (14,462 ) $ 9,979 Non- Parent Guarantors Guarantors Eliminations Consolidated Net income (loss) $ (1,670 ) $ (1,108 ) $ 203 $ 935 $ (1,640 ) Other comprehensive loss- Foreign currency translation - - (447 ) (207 ) (654 ) - Comprehensive income (loss) $ (1,670 ) $ (1,108 ) $ (244 ) $ 728 $ (2,294 ) Comprehensive income attributable to non-controlling interests - 169 - - 169 Comprehensive income (loss) attributable to partners $ (1,670 ) $ (1,277 ) $ (244 ) $ 728 $ (2,463 ) Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 5,019 $ 4,687 $ 148 $ (4,757 ) $ 5,097 Other comprehensive loss- Foreign currency translation - - (318 ) (179 ) (497 ) - Comprehensive income (loss) $ 5,019 $ 4,687 $ (170 ) $ (4,936 ) $ 4,600 Comprehensive income (loss) attributable to non-controlling interests 1,548 (70 ) - (184 ) 1,294 Comprehensive income (loss) attributable to partners $ 3,471 $ 4,757 $ (170 ) $ (4,752 ) $ 3,306 Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Other comprehensive loss- - Foreign currency translation - - (938 ) (464 ) (1,402 ) - Comprehensive income (loss) $ 3,141 $ 4,552 $ (806 ) $ (5,244 ) $ 1,643 Comprehensive income attributable to non-controlling interests 143 89 - (430 ) (198 ) Comprehensive income (loss) attributable to partners $ 2,998 $ 4,463 $ (806 ) $ (4,814 ) $ 1,841 Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 13,165 $ 14,368 $ 321 $ (14,311 ) $ 13,543 Other comprehensive loss- Foreign currency translation - - (349 ) (192 ) (541 ) - Comprehensive income (loss) $ 13,165 $ 14,368 $ (28 ) $ (14,503 ) $ 13,002 Comprehensive income attributable to non-controlling interests 3,356 57 - 33 3,446 Comprehensive income (loss) attributable to partners $ 9,809 $ 14,311 $ (28 ) $ (14,536 ) $ 9,556 Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Adjustments to reconcile net income to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 3,909 584 - 4,493 Impairments - 5,567 - - 5,567 Gain on asset disposals - (1,000 ) (1 ) - (1,001 ) Interest expense from debt issuance cost amortization 408 - - - 408 Amortization of equity-based compensation 828 - - - 828 Equity earnings in investee company - (81 ) - - (81 ) Distributions from investee company - 50 - - 50 Equity earnings in subsidiaries (4,463 ) (317 ) - 4,780 - Deferred tax (benefit) expense, net - 13 (71 ) - (58 ) Non-cash allocated expenses 183 - - - 183 Changes in assets and liabilities: - Trade accounts receivable - 2,427 (1,658 ) - 769 Receivables from affiliates 22 (22 ) - - - Prepaid expenses and other - (292 ) (186 ) - (478 ) Accounts payable and accrued payroll and other 313 11,387 (3,065 ) - 8,635 Income taxes payable - (128 ) (39 ) - (167 ) Net cash provided by (used in) operating activities 432 26,065 (4,304 ) - 22,193 Investing activities: Proceeds from asset disposals - 1,002 - - 1,002 Acquisition of 49.9% interest in the TIR Entities - (52,588 ) - - (52,588 ) Acquisition of 51% of Brown Integrity, LLC - (10,436 ) - - (10,436 ) Purchase of property and equipment - (1,570 ) (81 ) - (1,651 ) Net cash used in investing activities - (63,592 ) (81 ) - (63,673 ) Financing activities: Advances on long-term debt - 63,300 5,500 - 68,800 Repayment of long-term debt - (5,500 ) - - (5,500 ) Distributions from subsidiaries 13,079 (13,079 ) - - - Distributions to limited partners (14,423 ) - - - (14,423 ) Distributions to non-controlling members of the TIR Entities - (1,567 ) - - (1,567 ) Net cash provided by (used in) financing activities (1,344 ) 43,154 5,500 - 47,310 Effects of exchange rates on cash - (463 ) (447 ) - (910 ) Net increase (decrease) in cash and cash equivalents (912 ) 5,164 668 - 4,920 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 70 $ 21,762 $ 3,845 $ - $ 25,677 Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 13,165 $ 14,368 $ 321 $ (14,311 ) $ 13,543 Adjustments to reconcile net income to cash provided by operating activities: Depreciation, amortization and accretion - 4,689 158 - 4,847 Loss on asset disposal - 3 - - 3 Interest expense from debt issuance cost amortization 565 - - - 565 Amortization of equity-based compensation 594 - - - 594 Equity earnings in investee company - (16 ) - - (16 ) Equity earnings in subsidiaries (14,311 ) - - 14,311 - Deferred tax (benefit) expense, net - (3 ) 26 - 23 Changes in assets and liabilities: Trade accounts receivable - (1,379 ) (160 ) - (1,539 ) Receivables from affiliates (38 ) (235 ) 273 - - Prepaid expenses and other 319 (1,220 ) (284 ) - (1,185 ) Accounts payable and accrued payroll and other (18 ) 7,813 1,059 - 8,854 Income taxes payable - (14,406 ) (1,111 ) - (15,517 ) Net cash provided by operating activities 276 9,614 282 - 10,172 Investing activities: Purchase of property and equipment - (448 ) (23 ) - (471 ) Net cash used in investing activities - (448 ) (23 ) - (471 ) Financing activities: Proceeds from initial public offering 80,213 - - - 80,213 Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC (80,213 ) - - - (80,213 ) Payment of deferred offering costs (314 ) - - - (314 ) Advances on long-term debt - 5,000 - - 5,000 Repayment of long-term debt - (5,000 ) - - (5,000 ) Payments on behalf of affiliates (279 ) - - - (279 ) Net advances from members 314 - - - 314 Distributions from subsidiaries 9,411 (9,411 ) - - - Distributions to limited partners (8,258 ) - - - (8,258 ) Distributions to non-controlling members of the TIR Entities - (2,797 ) - - (2,797 ) Net cash provided by (used in) financing activities 874 (12,208 ) - - (11,334 ) Effects of exchange rates on cash - (192 ) (171 ) - (363 ) Net increase (decrease) in cash and cash equivalents 1,150 (3,234 ) 88 - (1,996 ) Cash and cash equivalents, beginning of period - 24,606 2,084 - 26,690 Cash and cash equivalents, end of period $ 1,150 $ 21,372 $ 2,172 $ - $ 24,694 Non-cash items: Accounts payable excluded from capital expenditures $ - $ 10 $ - $ - $ 10

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of and for the three and nine months ended September 30, 2015 and 2014 include our accounts and those of our controlled subsidiaries. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. All significant intercompany transactions and account balances have been eliminated in consolidation. The Condensed Consolidated Balance Sheet at December 31, 2014 is derived from audited financial statements. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2014 included in our Current Report on Form 8-K filed with the Securities and Exchange Commission on June 8, 2015. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in the Preparation of Financial Statements The preparation of the Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates.
Income Tax, Policy [Policy Text Block]	Income Taxes A publicly-traded partnership is required to generate at least 90% of its gross income (as defined for federal income tax purposes) from certain qualifying sources. At least 90% of our gross income has been qualifying income since our IPO. As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the Partnership’s net income (loss) is generally borne by the individual partners. Net income (loss) for financial statement purposes may differ significantly from taxable income of the partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under our partnership agreement. The aggregated difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partners’ tax attributes in us is not available to us. The Partnership’s Canadian activity remains taxable in Canada, as well as the activities of a wholly owned subsidiary, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”), which has elected to be taxed as a corporation for U.S. federal income tax purposes. Consequently, the Partnership records income tax expense for our Canadian operations, our U.S. corporate operations and any state income and franchise taxes specifically applicable to the Partnership.
NonControlling Interest [Policy Text Block]	Non-controlling Interest We have certain consolidated subsidiaries in which outside parties own interests. The non-controlling interest shown in our Unaudited Condensed Consolidated Financial Statements represents the other owners’ share of these entities.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Identifiable Intangible Assets Our recorded identifiable intangible assets primarily include customer lists, trademarks and trade names. Identifiable intangible assets with finite lives are amortized over their estimated useful lives, which is the period over which the asset is expected to contribute directly or indirectly to our future cash flows. We have no indefinite-lived intangibles other than goodwill. The determination of the fair value of the intangible assets and the estimated useful lives are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, the income approach, or the cost approach, (2) our expected use of the asset, (3) the expected useful life of related assets, (4) any legal, regulatory, or contractual provisions, including renewal or extension periods that would cause substantial costs or modifications to existing agreements, and (5) the effects of demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. There were no impairments of identifiable intangible assets during the three and nine month periods ended September 30, 2015 or 2014.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill is not amortized, but is subject to an annual review on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) for impairment at a reporting unit level. The reporting unit or units used to evaluate and measure goodwill for impairment are determined primarily from the manner in which the business is managed or operated. A reporting unit is an operating segment or a component that is one level below an operating segment. We have determined that PIS, IS and W&ES are the appropriate reporting units for testing goodwill impairment. The accounting estimate relative to assessing the impairment of goodwill is a critical accounting estimate for each of our reportable segments. There were no impairments of goodwill during the three and nine month periods ended September 30, 2015 or 2014.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairments of Long-Lived Assets We assess property and equipment for possible impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Such indicators include, among others, the nature of the asset, the projected future economic benefit of the asset, changes in regulatory and political environments and historical and future cash flow and profitability measurements. If the carrying value of an asset exceeds the future undiscounted cash flows expected from the asset, we recognize an impairment charge for the excess of carrying value of the asset over its estimated fair value. Determination as to whether and how much an asset is impaired involves management estimates on highly uncertain matters such as future commodity prices, the effects of inflation on operating expenses and the outlook for national or regional market supply and demand for the services we provide. We recorded impairments of long-lived assets for the three and nine month periods ended September 30, 2015 of $5.6 million (Note 5). There were no impairments recorded for the three and nine month periods ended September 30, 2014.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers The FASB issued ASU 2015-03 – Interest – Imputation of Interest The FASB issued ASU 2015-06 – Earnings Per Share In June 2015, the FASB issued ASU 2015-10 – Technical Corrections and Improvements Business Combinations

Note 4 - Acquisitions (Tables)

Note 4 - Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2015
Brown Integrity, LLC [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Cash $ 175 Accounts receivable 3,229 Other current assets 108 Property and equipment 2,578 Intangible assets: Customer relationships 3,128 Trade names and trademarks 2,049 Non-competition agreements 143 Goodwill 9,992 Fair value of assets acquired 21,402 Fair value of current liabilities 1,294 Fair value of non-controlling interests 9,497 Purchase price $ 10,611
Business Acquisition, Pro Forma Information [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2015 2014 2015 2014 (in thousands) Revenues - as reported $ 96,408 $ 111,016 $ 281,427 $ 302,261 Revenues - pro forma 96,408 114,824 285,659 310,660 Net income (loss) - as reported $ (1,640 ) $ 5,097 $ 3,045 $ 13,543 Net income (loss) - pro forma (1,640 ) 5,365 2,381 14,040

Note 5 - Impairment (Tables)

Note 5 - Impairment (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Impaired Intangible Assets [Table Text Block]	Land improvements $ 339 Buildings and leasehold improvements 489 Facilities, wells and equipment 5,974 6,802 Accumulated depreciation (1,236 ) Impairment of facilities $ 5,567

Note 8 - Equity Compensation (T

Note 8 - Equity Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Share-based Compensation, Activity [Table Text Block]	Nine Months Ended September 30, 2015 2014 Weighted Weighted Average Average Grant Grant Number Date Fair Number Date Fair of Units Value / Unit of Units Value / Unit Units at January 1 158,353 $ 18.11 - $ - Units granted 222,755 10.27 171,380 17.99 Units vested and issued (7,467 ) (19.72 ) - - Units forfeited (19,498 ) (16.92 ) (19,911 ) (16.78 ) Units at September 30 354,143 13.21 151,469 18.15

Note 10 - Earnings per Unit a27

Note 10 - Earnings per Unit and Cash Distributions (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Dividends Declared [Table Text Block]	Total Cash Per Unit Cash Total Cash Distributions Payment Date Distributions Distributions to Affiliate (in thousands) May 15, 2014 (a) $ 0.301389 $ 3,565 $ 2,264 August 14, 2014 0.396844 4,693 2,980 November 14, 2014 0.406413 4,806 3,052 Total 2014 Distributions 1.104646 13,064 8,296 February 14, 2015 0.406413 4,806 3,052 May 14, 2015 0.406413 4,808 3,053 August 14, 2015 0.406413 4,809 3,087 November 13, 2015 (b) 0.406413 4,809 3,092 Total 2015 Distributions (through November 13, 2015) 1.625652 19,232 12,284 Total Distributions (through November 13, 2015) since IPO $ 2.730298 $ 32,296 $ 20,580

Note 12 - Reportable Segments (

Note 12 - Reportable Segments (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	PIS IS W&ES Other Total (in thousands) Three months ended September 30, 2015 Revenue $ 87,757 $ 5,173 $ 3,478 $ - $ 96,408 Costs of services 79,205 3,643 1,459 - 84,307 Gross margin 8,552 1,530 2,019 - 12,101 General and administrative 4,140 913 792 179 6,024 Depreciation, amortization and accretion 630 157 694 - 1,481 Impairments - - 5,567 - 5,567 Operating income (loss) $ 3,782 $ 460 $ (5,034 ) $ (179 ) (971 ) Interest expense, net (1,623 ) Other, net 1,043 Net loss before income tax expense $ (1,551 ) Three months ended September 30, 2014 Revenue $ 105,048 $ - $ 5,968 $ - $ 111,016 Costs of services 95,244 - 2,491 - 97,735 Gross margin 9,804 - 3,477 - 13,281 General and administrative 4,633 - 804 - 5,437 Depreciation, amortization and accretion 634 - 948 - 1,582 Operating income $ 4,537 $ - $ 1,725 $ - 6,262 Interest expense, net (795 ) Other, net 43 Net income before income tax expense $ 5,510 PIS IS W&ES Other Total (in thousands) Nine months ended September 30, 2015 Revenue $ 261,072 $ 8,651 $ 11,704 $ - $ 281,427 Costs of services 236,680 6,437 4,897 - 248,014 Gross margin 24,392 2,214 6,807 - 33,413 General and administrative 12,721 1,476 2,522 634 17,353 Depreciation, amortization and accretion 1,884 262 1,967 - 4,113 Impairments - - 5,567 - 5,567 Operating income (loss) $ 9,787 $ 476 $ (3,249 ) $ (634 ) 6,380 Interest expense, net (4,070 ) Other, net 1,106 Net income before income tax expense $ 3,416 Nine months ended September 30, 2014 Revenue $ 285,038 $ - $ 17,223 $ - $ 302,261 Costs of services 258,725 - 6,532 - 265,257 Gross margin 26,313 - 10,691 - 37,004 General and administrative 13,129 - 2,229 - 15,358 Depreciation, amortization and accretion 1,905 - 2,814 - 4,719 Operating income $ 11,279 $ - $ 5,648 $ - 16,927 Interest expense, net (2,352 ) Offering costs (446 ) Other, net 68 Net income before income tax expense $ 14,197 Total Assets September 30, 2015 $ 140,835 $ 22,471 $ 40,780 $ 1,627 $ 205,713 December 31, 2014 $ 136,224 $ - $ 50,296 $ 3,322 $ 189,842

Note 13 - Condensed Consolida29

Note 13 - Condensed Consolidating Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Condensed Balance Sheet [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 70 $ 21,762 $ 3,845 $ - $ 25,677 Trade accounts receivable, net - 47,768 9,401 (699 ) 56,470 Receivables from affiliates - 4,529 - (4,464 ) 65 Deferred tax assets - 2 34 - 36 Prepaid expenses and other - 2,678 403 (38 ) 3,043 Total current assets 70 76,739 13,683 (5,201 ) 85,291 Property and equipment: Property and equipment, at cost - 21,763 2,752 - 24,515 Less: Accumulated depreciation - 4,385 286 - 4,671 Total property and equipment, net - 17,378 2,466 - 19,844 Intangible assets, net - 26,704 6,575 - 33,279 Goodwill - 53,913 11,410 - 65,323 Investment in subsidiaries 45,319 9,771 - (55,090 ) - Notes receivable - affiliates - 14,522 - (14,522 ) - Debt issuance costs, net 1,910 - - - 1,910 Other assets - 56 10 - 66 Total assets $ 47,299 $ 199,083 $ 34,144 $ (74,813 ) $ 205,713 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ - $ 907 $ 2,265 $ - $ 3,172 Accounts payable - affiliates 353 - 4,098 (4,451 ) - Accrued payroll and other 1 16,119 1,389 (712 ) 16,797 Income taxes payable - 417 - (38 ) 379 Total current liabilities 354 17,443 7,752 (5,201 ) 20,348 Long-term debt - 135,400 5,500 - 140,900 Notes payable - affiliates - - 13,635 (13,635 ) - Deferred tax liabilities - - 386 - 386 Asset retirement obligations - 78 - - 78 Total liabilities 354 152,921 27,273 (18,836 ) 161,712 Commitments and contingencies Owners' equity: Total partners' capital 37,312 36,529 6,871 (46,344 ) 34,368 Non-controlling interests 9,633 9,633 - (9,633 ) 9,633 Total owners' equity 46,945 46,162 6,871 (55,977 ) 44,001 Total liabilities and owners' equity $ 47,299 $ 199,083 $ 34,144 $ (74,813 ) $ 205,713 Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 982 $ 16,598 $ 3,177 $ - $ 20,757 Trade accounts receivable, net - 49,569 4,514 (8 ) 54,075 Receivables from affiliates 22 8,809 - (8,831 ) - Deferred tax assets - 15 53 - 68 Prepaid expenses and other - 2,339 101 - 2,440 Total current assets 1,004 77,330 7,845 (8,839 ) 77,340 Property and equipment: Property and equipment, at cost - 27,769 109 - 27,878 Less: Accumulated depreciation - 3,485 53 - 3,538 Total property and equipment, net - 24,284 56 - 24,340 Intangible assets, net - 28,414 1,831 - 30,245 Goodwill - 53,915 1,630 - 55,545 Investment in subsidiaries 98,965 - - (98,965 ) - Notes receivable - affiliates - 3,903 - (3,903 ) - Debt issuance costs, net 2,318 - - - 2,318 Other assets - 35 19 - 54 Total assets $ 102,287 $ 187,881 $ 11,381 $ (111,707 ) $ 189,842 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ 34 $ 2,161 $ 266 $ - $ 2,461 Accounts payable - affiliates - 586 8,839 (8,839 ) 586 Accrued payroll and other 6 7,605 139 - 7,750 Income taxes payable - 507 39 - 546 Total current liabilities 40 10,859 9,283 (8,839 ) 11,343 Long-term debt - 77,600 - - 77,600 Notes payable - affiliates - - 3,479 (3,479 ) - Deferred tax liabilities - - 438 - 438 Asset retirement obligations - 33 - - 33 Total liabilities 40 88,492 13,200 (12,318 ) 89,414 Commitments and contingencies Owners' equity: Total partners' capital 75,764 98,380 (1,819 ) (98,470 ) 73,855 Non-controlling interests 26,483 1,009 - (919 ) 26,573 Total owners' equity 102,247 99,389 (1,819 ) (99,389 ) 100,428 Total liabilities and owners' equity $ 102,287 $ 187,881 $ 11,381 $ (111,707 ) $ 189,842
Condensed Income Statement [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 84,609 $ 16,352 $ (4,553 ) $ 96,408 Costs of services - 74,544 14,316 (4,553 ) 84,307 Gross margin - 10,065 2,036 - 12,101 Operating costs and expense: General and administrative 179 4,454 1,391 - 6,024 Depreciation, amortization and accretion - 1,282 199 - 1,481 Impairments - 5,567 - - 5,567 Operating income (loss) (179 ) (1,238 ) 446 - (971 ) Other income (expense): Equity earnings (loss) in subsidiaries (1,277 ) 342 - 935 - Interest expense, net (214 ) (1,200 ) (209 ) - (1,623 ) Other, net - 1,038 5 - 1,043 Net income (loss) before income tax expense (1,670 ) (1,058 ) 242 935 (1,551 ) Income tax expense 50 39 - 89 Net income (loss) before income tax expense (1,670 ) (1,108 ) 203 935 (1,640 ) Net income attributable to non-controlling interests - 169 - - 169 Net income (loss) attributable to partners $ (1,670 ) $ (1,277 ) $ 203 $ 935 $ (1,809 ) Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 101,090 $ 9,926 $ - $ 111,016 Costs of services - 88,644 9,091 - 97,735 Gross margin - 12,446 835 - 13,281 Operating costs and expense: General and administrative - 4,894 543 - 5,437 Depreciation, amortization and accretion - 1,530 52 - 1,582 Operating income - 6,022 240 - 6,262 Other income (expense): Equity earnings (loss) in subsidiaries 4,757 - - (4,757 ) - Interest expense, net 262 (1,026 ) (31 ) - (795 ) Other, net - 40 3 - 43 Net income before income tax expense 5,019 5,036 212 (4,757 ) 5,510 Income tax expense 349 64 - 413 Net income 5,019 4,687 148 (4,757 ) 5,097 Net income (loss) attributable to non-controlling interests 1,548 (70 ) - 64 1,542 Net income attributable to partners $ 3,471 $ 4,757 $ 148 $ (4,821 ) $ 3,555 Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 251,876 $ 37,841 $ (8,290 ) $ 281,427 Costs of services - 222,326 $ 33,978 (8,290 ) 248,014 Gross margin - 29,550 3,863 - 33,413 Operating costs and expense: General and administrative 634 13,867 2,852 - 17,353 Depreciation, amortization and accretion - 3,718 395 - 4,113 Impairments - 5,567 - - 5,567 Operating income (loss) (634 ) 6,398 616 - 6,380 Other income (expense): Equity earnings in subsidiaries 4,463 317 - (4,780 ) - Interest expense, net (688 ) (2,946 ) (436 ) - (4,070 ) Other, net - 1,091 15 - 1,106 Net income before income tax expense 3,141 4,860 195 (4,780 ) 3,416 Income tax expense - 308 63 - 371 Net income 3,141 4,552 132 (4,780 ) 3,045 Net income attributable to non-controlling interests 143 89 - 27 259 Net income attributable to partners $ 2,998 $ 4,463 $ 132 $ (4,807 ) $ 2,786 Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 279,124 $ 23,734 $ (597 ) $ 302,261 Costs of services - 244,203 $ 21,651 (597 ) 265,257 Gross margin - 34,921 2,083 - 37,004 Operating costs and expense: General and administrative - 13,959 1,399 - 15,358 Depreciation, amortization and accretion - 4,562 157 - 4,719 Operating income - 16,400 527 - 16,927 Other income (expense): Equity earnings in subsidiaries 14,311 - - (14,311 ) - Interest expense, net (700 ) (1,561 ) (91 ) - (2,352 ) Offering costs (446 ) - - - (446 ) Other, net - 65 3 - 68 Net income before income tax expense 13,165 14,904 439 (14,311 ) 14,197 Income tax expense - 536 118 - 654 Net income 13,165 14,368 321 (14,311 ) 13,543 Net income attributable to non-controlling interests 3,356 57 - 151 3,564 Net income attributable to partners $ 9,809 $ 14,311 $ 321 $ (14,462 ) $ 9,979
Condensed Statement of Comprehensive Income [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Net income (loss) $ (1,670 ) $ (1,108 ) $ 203 $ 935 $ (1,640 ) Other comprehensive loss- Foreign currency translation - - (447 ) (207 ) (654 ) - Comprehensive income (loss) $ (1,670 ) $ (1,108 ) $ (244 ) $ 728 $ (2,294 ) Comprehensive income attributable to non-controlling interests - 169 - - 169 Comprehensive income (loss) attributable to partners $ (1,670 ) $ (1,277 ) $ (244 ) $ 728 $ (2,463 ) Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 5,019 $ 4,687 $ 148 $ (4,757 ) $ 5,097 Other comprehensive loss- Foreign currency translation - - (318 ) (179 ) (497 ) - Comprehensive income (loss) $ 5,019 $ 4,687 $ (170 ) $ (4,936 ) $ 4,600 Comprehensive income (loss) attributable to non-controlling interests 1,548 (70 ) - (184 ) 1,294 Comprehensive income (loss) attributable to partners $ 3,471 $ 4,757 $ (170 ) $ (4,752 ) $ 3,306 Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Other comprehensive loss- - Foreign currency translation - - (938 ) (464 ) (1,402 ) - Comprehensive income (loss) $ 3,141 $ 4,552 $ (806 ) $ (5,244 ) $ 1,643 Comprehensive income attributable to non-controlling interests 143 89 - (430 ) (198 ) Comprehensive income (loss) attributable to partners $ 2,998 $ 4,463 $ (806 ) $ (4,814 ) $ 1,841 Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 13,165 $ 14,368 $ 321 $ (14,311 ) $ 13,543 Other comprehensive loss- Foreign currency translation - - (349 ) (192 ) (541 ) - Comprehensive income (loss) $ 13,165 $ 14,368 $ (28 ) $ (14,503 ) $ 13,002 Comprehensive income attributable to non-controlling interests 3,356 57 - 33 3,446 Comprehensive income (loss) attributable to partners $ 9,809 $ 14,311 $ (28 ) $ (14,536 ) $ 9,556
Condensed Cash Flow Statement [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Adjustments to reconcile net income to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 3,909 584 - 4,493 Impairments - 5,567 - - 5,567 Gain on asset disposals - (1,000 ) (1 ) - (1,001 ) Interest expense from debt issuance cost amortization 408 - - - 408 Amortization of equity-based compensation 828 - - - 828 Equity earnings in investee company - (81 ) - - (81 ) Distributions from investee company - 50 - - 50 Equity earnings in subsidiaries (4,463 ) (317 ) - 4,780 - Deferred tax (benefit) expense, net - 13 (71 ) - (58 ) Non-cash allocated expenses 183 - - - 183 Changes in assets and liabilities: - Trade accounts receivable - 2,427 (1,658 ) - 769 Receivables from affiliates 22 (22 ) - - - Prepaid expenses and other - (292 ) (186 ) - (478 ) Accounts payable and accrued payroll and other 313 11,387 (3,065 ) - 8,635 Income taxes payable - (128 ) (39 ) - (167 ) Net cash provided by (used in) operating activities 432 26,065 (4,304 ) - 22,193 Investing activities: Proceeds from asset disposals - 1,002 - - 1,002 Acquisition of 49.9% interest in the TIR Entities - (52,588 ) - - (52,588 ) Acquisition of 51% of Brown Integrity, LLC - (10,436 ) - - (10,436 ) Purchase of property and equipment - (1,570 ) (81 ) - (1,651 ) Net cash used in investing activities - (63,592 ) (81 ) - (63,673 ) Financing activities: Advances on long-term debt - 63,300 5,500 - 68,800 Repayment of long-term debt - (5,500 ) - - (5,500 ) Distributions from subsidiaries 13,079 (13,079 ) - - - Distributions to limited partners (14,423 ) - - - (14,423 ) Distributions to non-controlling members of the TIR Entities - (1,567 ) - - (1,567 ) Net cash provided by (used in) financing activities (1,344 ) 43,154 5,500 - 47,310 Effects of exchange rates on cash - (463 ) (447 ) - (910 ) Net increase (decrease) in cash and cash equivalents (912 ) 5,164 668 - 4,920 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 70 $ 21,762 $ 3,845 $ - $ 25,677 Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 13,165 $ 14,368 $ 321 $ (14,311 ) $ 13,543 Adjustments to reconcile net income to cash provided by operating activities: Depreciation, amortization and accretion - 4,689 158 - 4,847 Loss on asset disposal - 3 - - 3 Interest expense from debt issuance cost amortization 565 - - - 565 Amortization of equity-based compensation 594 - - - 594 Equity earnings in investee company - (16 ) - - (16 ) Equity earnings in subsidiaries (14,311 ) - - 14,311 - Deferred tax (benefit) expense, net - (3 ) 26 - 23 Changes in assets and liabilities: Trade accounts receivable - (1,379 ) (160 ) - (1,539 ) Receivables from affiliates (38 ) (235 ) 273 - - Prepaid expenses and other 319 (1,220 ) (284 ) - (1,185 ) Accounts payable and accrued payroll and other (18 ) 7,813 1,059 - 8,854 Income taxes payable - (14,406 ) (1,111 ) - (15,517 ) Net cash provided by operating activities 276 9,614 282 - 10,172 Investing activities: Purchase of property and equipment - (448 ) (23 ) - (471 ) Net cash used in investing activities - (448 ) (23 ) - (471 ) Financing activities: Proceeds from initial public offering 80,213 - - - 80,213 Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC (80,213 ) - - - (80,213 ) Payment of deferred offering costs (314 ) - - - (314 ) Advances on long-term debt - 5,000 - - 5,000 Repayment of long-term debt - (5,000 ) - - (5,000 ) Payments on behalf of affiliates (279 ) - - - (279 ) Net advances from members 314 - - - 314 Distributions from subsidiaries 9,411 (9,411 ) - - - Distributions to limited partners (8,258 ) - - - (8,258 ) Distributions to non-controlling members of the TIR Entities - (2,797 ) - - (2,797 ) Net cash provided by (used in) financing activities 874 (12,208 ) - - (11,334 ) Effects of exchange rates on cash - (192 ) (171 ) - (363 ) Net increase (decrease) in cash and cash equivalents 1,150 (3,234 ) 88 - (1,996 ) Cash and cash equivalents, beginning of period - 24,606 2,084 - 26,690 Cash and cash equivalents, end of period $ 1,150 $ 21,372 $ 2,172 $ - $ 24,694 Non-cash items: Accounts payable excluded from capital expenditures $ - $ 10 $ - $ - $ 10

Note 1 - Organization and Ope30

Note 1 - Organization and Operations (Details Textual) - shares	9 Months Ended
	Sep. 30, 2015	May. 06, 2015
IPO [Member]
General Partners' Capital Account, Units Outstanding	4,312,500
Subordinated Units [Member]
Percentage of Partnerships Outstanding Units Held By Affiliates	100.00%
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%	51.00%
North Dakota [Member]
Number of Commercial Saltwater Disposal Facilities	8
Texas [Member]
Number of Commercial Saltwater Disposal Facilities	2
General Partners' Capital Account, Units Outstanding	5,920,467
Member Interest as Percentage in Managed Wells	25.00%

Note 2 - Basis of Presentatio31

Note 2 - Basis of Presentation and Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Asset Impairment Charges	$ 5,567,000	$ 0	$ 5,567,000	$ 0
Goodwill, Impairment Loss	0	$ 0	$ 0	0
Impairment of Intangible Assets, Finite-lived	$ 0			$ 0
Minimum Percentage of Gross Income Required from Certain Qualifying Sources			90.00%

Note 3 - Initial Public Offer32

Note 3 - Initial Public Offering (Details Textual) - USD ($)	Jan. 21, 2014	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Feb. 01, 2015
IPO [Member]
Partners' Capital Account, Units, Sold in Public Offering	4,312,500
Share Price	$ 20
Partners Capital Account Distribution Per Unit of Limited Partner Interest Net	18.7
Number of Units Exercised by Underwriters	562,500
Cypress Energy Holdings II, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	50.10%	49.90%				49.90%		49.90%
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired by Third Party	15.70%
Offering Costs	$ 400,000		$ 0		$ 0		$ 446,000
Partners' Capital Account, Public Sale of Units Net of Offering Costs	80,200,000
Total Deferred Offering Costs Charged Against Proceeds from IPO	$ 2,900,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	47.80%						64.30%

Note 4 - Acquisitions (Details

Note 4 - Acquisitions (Details Textual) - USD ($) $ in Thousands	May. 06, 2015	Feb. 01, 2015	Sep. 30, 2015	Sep. 30, 2014	Jan. 21, 2014
Brown Integrity, LLC [Member] | Minimum [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			5 years
Brown Integrity, LLC [Member] | Maximum [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			10 years
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%		51.00%
Payments to Acquire Businesses, Net of Cash Acquired	$ 10,400		$ 10,436
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	$ 9,500
Business Combination, Contingent Consideration Arrangements, Period	2 years
Business Acquisition, Percentage of Remaining Voting Interests To Be Acquired			49.00%
Business Combination, Maximum Consideration To Be Transferred			$ 28,000
Business Combination, Consideration Transferred	$ 10,611
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%	49.90%		50.10%
Payments to Acquire Businesses, Net of Cash Acquired			$ 52,588
Business Combination, Consideration Transferred		$ 52,600

Note 4 - Fair Value of Assets A

Note 4 - Fair Value of Assets Acquired and Liabilities Assumed (Details) $ in Thousands	May. 06, 2015USD ($)
Brown Integrity, LLC [Member] | Customer Relationships [Member]
Intangible assets:
Intangible assets	$ 3,128
Brown Integrity, LLC [Member] | Trademarks and Trade Names [Member]
Intangible assets:
Intangible assets	2,049
Brown Integrity, LLC [Member] | Noncompete Agreements [Member]
Intangible assets:
Intangible assets	143
Brown Integrity, LLC [Member]
Cash	175
Accounts receivable	3,229
Other current assets	108
Property and equipment	2,578
Intangible assets:
Goodwill	9,992
Fair value of assets acquired	21,402
Fair value of current liabilities	1,294
Fair value of non-controlling interests	9,497
Business Combination, Consideration Transferred	$ 10,611

Note 4 - Pro Forma Results of O

Note 4 - Pro Forma Results of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Brown Integrity, LLC [Member]
Revenues - pro forma	$ 96,408	$ 114,824	$ 285,659	$ 310,660
Net income (loss) - pro forma	(1,640)	5,365	2,381	14,040
Revenues	96,408	111,016	281,427	302,261
Net income	$ (1,640)	$ 5,097	$ 3,045	$ 13,543

Note 5 - Impairment (Details Te

Note 5 - Impairment (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Facility Assets [Member]
Property, Plant and Equipment, Net					$ 7,300,000
Property, Plant, and Equipment, Fair Value Disclosure					$ 1,700,000
Asset Impairment Charges	$ 5,600,000		$ 5,600,000
Property, Plant and Equipment, Net	19,844,000		19,844,000			$ 24,340,000
Asset Impairment Charges	$ 5,567,000	$ 0	$ 5,567,000	$ 0
Number of Facilities, Impaired Property and Equipment	4		4

Note 5 - Impairment (Details)

Note 5 - Impairment (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Land Improvements [Member]
Asset writedown, gross	$ 339,000	$ 339,000
Buildings and Leasehold Improvements [Member]
Asset writedown, gross	489,000	489,000
Wells and Related Equipment and Facilities [Member]
Asset writedown, gross	5,974,000	5,974,000
Accumulated Depreciation [Member]
Accumulated depreciation	(1,236,000)	(1,236,000)
Asset writedown, gross	6,802,000	6,802,000
Accumulated depreciation	(4,671,000)	(4,671,000)
Impairment of facilities	$ 5,567,000	$ 5,567,000

Note 6 - Credit Agreement (Deta

Note 6 - Credit Agreement (Details Textual) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Working Capital [Member]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	$ 75		$ 75
Long-term Line of Credit	52		52		$ 50
Acquisition and Expansion [Member]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	125		125
Long-term Line of Credit	$ 88.9		$ 88.9		27.6
Minimum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			1.25%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate			2.25%
Minimum [Member]
Debt Instrument, Interest Rate, Effective Percentage	2.68%	2.65%	2.68%	2.65%
Maximum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			2.75%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate			3.75%
Maximum [Member]
Debt Instrument, Interest Rate, Effective Percentage	4.09%	3.50%	4.09%	3.50%
Line of Credit Facility, Maximum Borrowing Capacity	$ 200		$ 200
Line of Credit Facility Additional Borrowings	125		125
Long-term Line of Credit	140.9		$ 140.9		$ 77.6
Line of Credit Facility, Commitment Fee Percentage			0.50%
Interest Paid, Net	$ 1.5	$ 0.5	$ 3.3	$ 1.7
Debt Covenant Total Adjusted Leverage Ratio Maximum			4
Debt Covenant Interest Coverage Ratio Minimum			3
Total Adjusted Leverage Ratio	2.55		2.55
Interest Coverage Ratio	6.05		6.05
Percentage of Cash on Hand of Borrowing Base			100.00%
Line of Credit Facility Minimum Extended Available Borrowing Capacity	$ 5		$ 5
Amount Borrowing Base Must Exceed Outstanding Balance of Working Capital Revolving Credit Facility	$ 5		$ 5

Note 7 - Income Taxes (Details

Note 7 - Income Taxes (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%	35.00%

Note 8 - Equity Compensation (D

Note 8 - Equity Compensation (Details Textual) - USD ($) $ in Millions	6 Months Ended	9 Months Ended
	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2014
Long Term Incentive Plan [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Long Term Incentive Plan [Member] | Employees [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		5 years
Long Term Incentive Plan [Member] | Employees [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		1 year 180 days
Long Term Incentive Plan [Member] | Employees [Member] | Five Year Awards [Member] | Vesting at the End of the Third Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		33.33%
Long Term Incentive Plan [Member] | Employees [Member] | Five Year Awards [Member] | Vesting at the End of the Fourth Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		33.33%
Long Term Incentive Plan [Member] | Employees [Member] | Five Year Awards [Member] | Vesting at the End of the Fifth Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		33.33%
Long Term Incentive Plan [Member] | Employees [Member] | Eighteen Month Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		100.00%
Long Term Incentive Plan [Member] | Employees [Member] | Three Year Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		100.00%
Long Term Incentive Plan [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Long Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		1,182,600
Percentage of Authorized Units		10.00%
Allocated Share-based Compensation Expense		$ 0.8	$ 0.3
Number of Units Exchanged		44,250
Predecessor Long Term Incentive Plan [Member] | Subordinated Units [Member]
Number of Units Converted		44,451
Predecessor Long Term Incentive Plan [Member]
Reversal of Compensation Liability				$ 0.1
Subordinated Units [Member]
Allocated Share-based Compensation Expense		$ 0.1	$ 0.3

Note 8 - Grants and Forfeitures

Note 8 - Grants and Forfeitures of Units under the LTIP (Details) - Long Term Incentive Plan [Member] - $ / shares	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Units at January 1 (in shares)	158,353
Units at January 1 (in dollars per share)	$ 18.11
Units granted (in shares)	222,755	171,380
Units granted (in dollars per share)	$ 10.27	$ 17.99
Units vested and issued (in shares)	(7,467)
Units vested and issued (in dollars per share)	$ (19.72)
Units forfeited (in shares)	(19,498)	(19,911)
Units forfeited (in dollars per share)	$ (16.92)	$ (16.78)
Units at September 30 (in shares)	354,143	151,469
Units at September 30 (in dollars per share)	$ 13.21	$ 18.15

Note 9- Related-Party Transac42

Note 9- Related-Party Transactions (Details Textual) - USD ($)	Jun. 01, 2015	Jan. 21, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2015
SBG Pipeline SW 3903 LLC [Member]
Revenue from Related Parties					$ 500,000	$ 0
Accounts Receivable, Related Parties, Current								$ 100,000
Alati Arnegard LLC [Member]
Management Fees Revenue			$ 200,000	$ 200,000	500,000	500,000
Accounts Receivable, Related Parties, Current			100,000		$ 100,000			100,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest					25.00%
SBG Energy Services LLC [Member] | Other Income [Member]
Related Party Transaction, Amounts of Transaction			1,000,000		$ 1,000,000
Omnibus Agreement [Member] | General Partner [Member]
Partners' Capital Account, Contributions					200,000
Omnibus Agreement [Member]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party							$ 4,040,000	4,000,000
Prorated Annual Administrative Fee			1,010,000	1,000,000	3,030,000	2,800,000
Rud Transportation LLC [Member]
Revenue from Related Parties			200,000	400,000	1,000,000	1,800,000
Accounts Receivable, Related Parties, Current			$ 200,000		200,000			300,000
Cypress Energy Management Bakken Operations LLC [Member] | SBG Energy Services LLC [Member]
Ownership Percentage in Subsidiary By Third Party									49.00%
Cypress Energy Management Bakken Operations LLC [Member]
Increase (Decrease) in Employee Related Liabilities				$ 800,000	$ 1,200,000	$ 2,500,000
Accounts Payable, Related Parties, Current								$ 200,000
Cypress Energy Services LLC [Member] | Noncontrolling Interest [Member]
Partners' Capital Account, Acquisitions	$ (900,000)
Cypress Energy Services LLC [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	49.00%		100.00%		100.00%
Business Combination, Consideration Transferred	$ 1
Cypress Energy Management Bakken Operations LLC [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	100.00%
Business Acquisition, Percentage of Voting Interests Acquired	49.00%
General Partner [Member]
Partners' Capital Account, Contributions					$ 183,000
Accounts Receivable, Related Parties, Current			$ 65,000		$ 65,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		47.80%				64.30%

Note 10 - Earnings per Unit a43

Note 10 - Earnings per Unit and Cash Distributions (Details Textual) - USD ($) $ in Millions	Jan. 21, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Feb. 01, 2015
Subordinated Units [Member]
Weighted Average Limited Partnership Units Outstanding, Basic		5,913,000	5,913,000	5,913,000	5,913,000
Common Units [Member]
Weighted Average Limited Partnership Units Outstanding, Basic		5,920,467	5,913,000	5,917,981	5,913,000
TIR Entities [Member]
Cash Distributions made By Subsidiary to Non-Controlling Interests			$ 1.5	$ 1.6	$ 2.8
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	50.10%	49.90%		49.90%		49.90%
Weighted Average Limited Partnership Units Outstanding, Basic		11,833,467	11,826,000	11,830,981	11,826,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	47.80%				64.30%

Note 10 - Cash Distributions De

Note 10 - Cash Distributions Declared and Paid (Details) - USD ($) $ in Thousands		Nov. 13, 2015	[2]	Aug. 14, 2015	May. 14, 2015	Feb. 14, 2015	Nov. 14, 2014	Aug. 14, 2014	May. 15, 2014	[3]	Nov. 13, 2015	Dec. 31, 2014	Nov. 13, 2015
Affiliated Entity [Member] | Scenario, Forecast [Member]
Distributions to partners	[1]	$ 3,092									$ 12,284		$ 20,580
Affiliated Entity [Member]
Distributions to partners	[1]			$ 3,087	$ 3,053	$ 3,052	$ 3,052	$ 2,980	$ 2,264			$ 8,296
Scenario, Forecast [Member]
Per Unit Cash Distributions (in dollars per share)		$ 0.406413									$ 1.625652		$ 2.730298
Total Cash Distributions		$ 4,809									$ 19,232		$ 32,296
Per Unit Cash Distributions (in dollars per share)				$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.396844	$ 0.301389			$ 1.104646
Total Cash Distributions				$ 4,809	$ 4,808	$ 4,806	$ 4,806	$ 4,693	$ 3,565			$ 13,064
[1]	Approximately 64.3% of the Partnership's outstanding units are held by affiliates.
[2]	Third quarter 2015 distribution was declared and paid in the fourth quarter of 2015.
[3]	Distribution was pro-rated from the date of our IPO through March 31, 2014.

Note 11 - Commitments and Con45

Note 11 - Commitments and Contingencies (Details Textual)	Sep. 11, 2015	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	May. 31, 2015	Dec. 31, 2014USD ($)
Non-owned SWD Facilities [Member]
Management Fees Revenue		$ 0	$ 400,000	$ 300,000	$ 1,100,000
Compliance Audit Contingencies [Member]
Loss Contingency, Estimate of Possible Loss		200,000		200,000			$ 200,000
Performance Obligation Collateral [Member]
Security Deposit		500,000		$ 500,000			500,000
Employment Contract Commitments [Member] | Minimum [Member]
Term Of Employment Agreements				3 years
Employment Contract Commitments [Member] | Maximum [Member]
Term Of Employment Agreements				5 years
Employment Contract Commitments [Member]
Loss Contingency, Estimate of Possible Loss		$ 1,500,000		$ 1,500,000			$ 900,000
Cypress Energy Services LLC [Member] | CES LLC Sep 11, 2015 Civil Action [Member]
Loss Contingency, Number of Plaintiffs	2
Termination of Management Contracts, Number of Customers						2

Note 12 - Reportable Segments46

Note 12 - Reportable Segments (Details Textual)	9 Months Ended
	Sep. 30, 2015
Operating Segments [Member] | Water and Environmental Services [Member]
Number of Operating Entities Under Reportable Segment	10
Number Of Facilities with Fees Related to the Management	3
Water and Environmental Services [Member]
Number of Facilities, Equity Owned	1
Number of Reportable Segments	3

Note 12 - Reconciliation of Tot

Note 12 - Reconciliation of Total Segment Operating Income to Net Income before Income Tax Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Pipeline Inspection [Member]
Revenues	$ 87,757,000	$ 105,048,000	$ 261,072,000	$ 285,038,000
Costs of services	79,205,000	95,244,000	236,680,000	258,725,000
Gross margin	8,552,000	9,804,000	24,392,000	26,313,000
General and administrative	4,140,000	4,633,000	12,721,000	13,129,000
Depreciation, amortization and accretion	$ 630,000	634,000	$ 1,884,000	1,905,000
Asset Impairment Charges
Operating income (loss)	$ 3,782,000	$ 4,537,000	$ 9,787,000	$ 11,279,000
Interest expense, net
Other, net
Net income (loss) before income tax expense
Offering costs
Assets	$ 140,835,000		$ 140,835,000		$ 136,224,000
Integrity Services [Member]
Revenues	5,173,000		8,651,000
Costs of services	3,643,000		6,437,000
Gross margin	1,530,000		2,214,000
General and administrative	913,000		1,476,000
Depreciation, amortization and accretion	$ 157,000		$ 262,000
Asset Impairment Charges
Operating income (loss)	$ 460,000		$ 476,000
Interest expense, net
Other, net
Net income (loss) before income tax expense
Offering costs
Assets	$ 22,471,000		$ 22,471,000
Water and Environmental Services [Member]
Revenues	3,478,000	$ 5,968,000	11,704,000	$ 17,223,000
Costs of services	1,459,000	2,491,000	4,897,000	6,532,000
Gross margin	2,019,000	3,477,000	6,807,000	10,691,000
General and administrative	792,000	804,000	2,522,000	2,229,000
Depreciation, amortization and accretion	694,000	948,000	1,967,000	2,814,000
Asset Impairment Charges	5,567,000		5,567,000
Operating income (loss)	$ (5,034,000)	$ 1,725,000	$ (3,249,000)	$ 5,648,000
Interest expense, net
Other, net
Net income (loss) before income tax expense
Offering costs
Assets	$ 40,780,000		$ 40,780,000		$ 50,296,000
Other Segments [Member]
Revenues
Costs of services
Gross margin
General and administrative	$ 179,000		$ 634,000
Depreciation, amortization and accretion
Asset Impairment Charges
Operating income (loss)	$ (179,000)		$ (634,000)
Interest expense, net
Other, net
Net income (loss) before income tax expense
Offering costs
Assets	$ 1,627,000		$ 1,627,000		3,322,000
Revenues	96,408,000	$ 111,016,000	281,427,000	$ 302,261,000
Costs of services	84,307,000	97,735,000	248,014,000	265,257,000
Gross margin	12,101,000	13,281,000	33,413,000	37,004,000
General and administrative	6,024,000	5,437,000	17,353,000	15,358,000
Depreciation, amortization and accretion	1,481,000	1,582,000	4,113,000	4,719,000
Asset Impairment Charges	5,567,000	0	5,567,000	0
Operating income (loss)	(971,000)	6,262,000	6,380,000	16,927,000
Interest expense, net	(1,623,000)	(795,000)	(4,070,000)	(2,352,000)
Other, net	1,043,000	43,000	1,106,000	68,000
Net income (loss) before income tax expense	$ (1,551,000)	$ 5,510,000	$ 3,416,000	14,197,000
Offering costs				$ (446,000)
Assets	$ 205,713,000		$ 205,713,000		$ 189,842,000

Note 13 - Condensed Consolida48

Note 13 - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Parent Company [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	$ 70	$ 982
Trade accounts receivable, net
Receivables from affiliates		$ 22
Deferred tax assets
Prepaid expenses and other
Total current assets	$ 70	$ 1,004
Property and equipment:
Property and equipment, at cost
Less: Accumulated depreciation
Property, Plant and Equipment, Net
Intangible assets, net
Goodwill
Investment in subsidiaries	$ 45,319	$ 98,965
Notes receivable - affiliates
Debt issuance costs, net	$ 1,910	$ 2,318
Other assets
Total assets	$ 47,299	$ 102,287
Current liabilities:
Accounts payable		$ 34
Accounts payable - affiliates	$ 353
Accrued payroll and other	$ 1	$ 6
Income taxes payable
Total current liabilities	$ 354	$ 40
Long-term Line of Credit
Notes payable - affiliates
Deferred tax liabilities
Asset retirement obligations
Total liabilities	$ 354	$ 40
Owners' equity:
Total partners' capital	37,312	75,764
Non-controlling interests	9,633	26,483
Total owners' equity	46,945	102,247
Total liabilities and owners' equity	47,299	102,287
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	21,762	16,598
Trade accounts receivable, net	47,768	49,569
Receivables from affiliates	4,529	8,809
Deferred tax assets	2	15
Prepaid expenses and other	2,678	2,339
Total current assets	76,739	77,330
Property and equipment:
Property and equipment, at cost	21,763	27,769
Less: Accumulated depreciation	4,385	3,485
Property, Plant and Equipment, Net	17,378	24,284
Intangible assets, net	26,704	28,414
Goodwill	53,913	$ 53,915
Investment in subsidiaries	9,771
Notes receivable - affiliates	$ 14,522	$ 3,903
Debt issuance costs, net
Other assets	$ 56	$ 35
Total assets	199,083	187,881
Current liabilities:
Accounts payable	$ 907	2,161
Accounts payable - affiliates		586
Accrued payroll and other	$ 16,119	7,605
Income taxes payable	417	507
Total current liabilities	17,443	10,859
Long-term Line of Credit	$ 135,400	$ 77,600
Notes payable - affiliates
Deferred tax liabilities
Asset retirement obligations	$ 78	$ 33
Total liabilities	152,921	88,492
Owners' equity:
Total partners' capital	36,529	98,380
Non-controlling interests	9,633	1,009
Total owners' equity	46,162	99,389
Total liabilities and owners' equity	199,083	187,881
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	3,845	3,177
Trade accounts receivable, net	$ 9,401	$ 4,514
Receivables from affiliates
Deferred tax assets	$ 34	$ 53
Prepaid expenses and other	403	101
Total current assets	13,683	7,845
Property and equipment:
Property and equipment, at cost	2,752	109
Less: Accumulated depreciation	286	53
Property, Plant and Equipment, Net	2,466	56
Intangible assets, net	6,575	1,831
Goodwill	$ 11,410	$ 1,630
Investment in subsidiaries
Notes receivable - affiliates
Debt issuance costs, net
Other assets	$ 10	$ 19
Total assets	34,144	11,381
Current liabilities:
Accounts payable	2,265	266
Accounts payable - affiliates	4,098	8,839
Accrued payroll and other	$ 1,389	139
Income taxes payable		39
Total current liabilities	$ 7,752	$ 9,283
Long-term Line of Credit	5,500
Notes payable - affiliates	13,635	$ 3,479
Deferred tax liabilities	$ 386	$ 438
Asset retirement obligations
Total liabilities	$ 27,273	$ 13,200
Owners' equity:
Total partners' capital	$ 6,871	$ (1,819)
Non-controlling interests
Total owners' equity	$ 6,871	$ (1,819)
Total liabilities and owners' equity	$ 34,144	$ 11,381
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents
Trade accounts receivable, net	$ (699)	$ (8)
Receivables from affiliates	$ (4,464)	$ (8,831)
Deferred tax assets
Prepaid expenses and other	$ (38)
Total current assets	$ (5,201)	$ (8,839)
Property and equipment:
Property and equipment, at cost
Less: Accumulated depreciation
Property, Plant and Equipment, Net
Intangible assets, net
Goodwill
Investment in subsidiaries	$ (55,090)	$ (98,965)
Notes receivable - affiliates	$ (14,522)	$ (3,903)
Debt issuance costs, net
Other assets
Total assets	$ (74,813)	$ (111,707)
Current liabilities:
Accounts payable
Accounts payable - affiliates	$ (4,451)	$ (8,839)
Accrued payroll and other	(712)
Income taxes payable	(38)
Total current liabilities	$ (5,201)	$ (8,839)
Long-term Line of Credit
Notes payable - affiliates	$ (13,635)	$ (3,479)
Deferred tax liabilities
Asset retirement obligations
Total liabilities	$ (18,836)	$ (12,318)
Owners' equity:
Total partners' capital	(46,344)	(98,470)
Non-controlling interests	(9,633)	(919)
Total owners' equity	(55,977)	(99,389)
Total liabilities and owners' equity	(74,813)	(111,707)
Cash and cash equivalents	25,677	20,757
Trade accounts receivable, net	56,470	$ 54,075
Receivables from affiliates	65
Deferred tax assets	36	$ 68
Prepaid expenses and other	3,043	2,440
Total current assets	85,291	77,340
Property and equipment, at cost	24,515	27,878
Less: Accumulated depreciation	4,671	3,538
Property, Plant and Equipment, Net	19,844	24,340
Intangible assets, net	33,279	30,245
Goodwill	$ 65,323	$ 55,545
Investment in subsidiaries
Notes receivable - affiliates
Debt issuance costs, net	$ 1,910	$ 2,318
Other assets	66	54
Total assets	205,713	189,842
Accounts payable	$ 3,172	2,461
Accounts payable - affiliates		586
Accrued payroll and other	$ 16,797	7,750
Income taxes payable	379	546
Total current liabilities	20,348	11,343
Long-term Line of Credit	$ 140,900	$ 77,600
Notes payable - affiliates
Deferred tax liabilities	$ 386	$ 438
Asset retirement obligations	78	33
Total liabilities	161,712	89,414
Total partners' capital	34,368	73,855
Non-controlling interests	9,633	26,573
Total owners' equity	44,001	100,428
Total liabilities and owners' equity	$ 205,713	$ 189,842

Note 13 - Condensed Consolida49

Note 13 - Condensed Consolidating Statements of Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Reportable Legal Entities [Member] | Parent Company [Member]
Revenues
Costs of services
Gross margin
Operating costs and expense:
General and administrative	$ 179,000		$ 634,000
Depreciation, amortization and accretion
Asset Impairment Charges
Operating income (loss)	$ (179,000)		$ (634,000)
Other (expense) income:
Equity earnings (loss) in subsidiaries	(1,277,000)	$ 4,757,000	4,463,000	$ 14,311,000
Interest expense, net	$ (214,000)	$ 262,000	$ (688,000)	$ (700,000)
Other, net
Net income (loss) before income tax expense	$ (1,670,000)	$ 5,019,000	$ 3,141,000	$ 13,165,000
Income tax expense
Net income	$ (1,670,000)	$ 5,019,000	$ 3,141,000	$ 13,165,000
Net income attributable to non-controlling interests		1,548,000	143,000	3,356,000
Net income (loss) attributable to partners	$ (1,670,000)	$ 3,471,000	$ 2,998,000	$ 9,809,000
Revenues
Costs of services
Gross margin
Offering costs				$ (446,000)
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Revenues	$ 84,609,000	$ 101,090,000	$ 251,876,000	279,124,000
Costs of services	74,544,000	88,644,000	222,326,000	244,203,000
Gross margin	10,065,000	12,446,000	29,550,000	34,921,000
Operating costs and expense:
General and administrative	4,454,000	4,894,000	13,867,000	13,959,000
Depreciation, amortization and accretion	1,282,000	1,530,000	3,718,000	4,562,000
Asset Impairment Charges	5,567,000		5,567,000
Operating income (loss)	(1,238,000)	$ 6,022,000	6,398,000	$ 16,400,000
Other (expense) income:
Equity earnings (loss) in subsidiaries	342,000		317,000
Interest expense, net	(1,200,000)	$ (1,026,000)	(2,946,000)	$ (1,561,000)
Other, net	1,038,000	40,000	1,091,000	65,000
Net income (loss) before income tax expense	(1,058,000)	5,036,000	4,860,000	14,904,000
Income tax expense	50,000	349,000	308,000	536,000
Net income	(1,108,000)	4,687,000	4,552,000	14,368,000
Net income attributable to non-controlling interests	169,000	(70,000)	89,000	57,000
Net income (loss) attributable to partners	(1,277,000)	4,757,000	4,463,000	14,311,000
Revenues	84,609,000	101,090,000	251,876,000	279,124,000
Costs of services	74,544,000	88,644,000	222,326,000	244,203,000
Gross margin	10,065,000	12,446,000	29,550,000	$ 34,921,000
Offering costs
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Revenues	16,352,000	9,926,000	37,841,000	$ 23,734,000
Costs of services	14,316,000	9,091,000	33,978,000	21,651,000
Gross margin	2,036,000	835,000	3,863,000	2,083,000
Operating costs and expense:
General and administrative	1,391,000	543,000	2,852,000	1,399,000
Depreciation, amortization and accretion	$ 199,000	52,000	$ 395,000	157,000
Asset Impairment Charges
Operating income (loss)	$ 446,000	$ 240,000	$ 616,000	$ 527,000
Other (expense) income:
Equity earnings (loss) in subsidiaries
Interest expense, net	$ (209,000)	$ (31,000)	$ (436,000)	$ (91,000)
Other, net	5,000	3,000	15,000	3,000
Net income (loss) before income tax expense	242,000	212,000	195,000	439,000
Income tax expense	39,000	64,000	63,000	118,000
Net income	$ 203,000	$ 148,000	$ 132,000	$ 321,000
Net income attributable to non-controlling interests
Net income (loss) attributable to partners	$ 203,000	$ 148,000	$ 132,000	$ 321,000
Revenues	16,352,000	9,926,000	37,841,000	23,734,000
Costs of services	14,316,000	9,091,000	33,978,000	21,651,000
Gross margin	2,036,000	$ 835,000	3,863,000	$ 2,083,000
Offering costs
Consolidation, Eliminations [Member]
Revenues	(4,553,000)		(8,290,000)	$ (597,000)
Costs of services	$ (4,553,000)		$ (8,290,000)	$ (597,000)
Gross margin
Operating costs and expense:
General and administrative
Depreciation, amortization and accretion
Asset Impairment Charges
Operating income (loss)
Other (expense) income:
Equity earnings (loss) in subsidiaries	$ 935,000	$ (4,757,000)	$ (4,780,000)	$ (14,311,000)
Interest expense, net
Other, net
Net income (loss) before income tax expense	$ 935,000	$ (4,757,000)	$ (4,780,000)	$ (14,311,000)
Income tax expense
Net income	$ 935,000	$ (4,757,000)	$ (4,780,000)	$ (14,311,000)
Net income attributable to non-controlling interests		64,000	27,000	151,000
Net income (loss) attributable to partners	$ 935,000	$ (4,821,000)	(4,807,000)	(14,462,000)
Revenues	(4,553,000)		(8,290,000)	(597,000)
Costs of services	$ (4,553,000)		$ (8,290,000)	$ (597,000)
Gross margin
Offering costs
Revenues	$ 96,408,000	$ 111,016,000	$ 281,427,000	$ 302,261,000
Costs of services	84,307,000	97,735,000	248,014,000	265,257,000
Gross margin	12,101,000	13,281,000	33,413,000	37,004,000
General and administrative	6,024,000	5,437,000	17,353,000	15,358,000
Depreciation, amortization and accretion	1,481,000	1,582,000	4,113,000	4,719,000
Asset Impairment Charges	5,567,000	0	5,567,000	0
Operating income (loss)	$ (971,000)	$ 6,262,000	$ 6,380,000	$ 16,927,000
Equity earnings (loss) in subsidiaries
Interest expense, net	$ (1,623,000)	$ (795,000)	$ (4,070,000)	$ (2,352,000)
Other, net	1,043,000	43,000	1,106,000	68,000
Net income (loss) before income tax expense	(1,551,000)	5,510,000	3,416,000	14,197,000
Income tax expense	89,000	413,000	371,000	654,000
Net income	(1,640,000)	5,097,000	3,045,000	13,543,000
Net income attributable to non-controlling interests	169,000	1,542,000	259,000	3,564,000
Net income (loss) attributable to partners	(1,809,000)	3,555,000	2,786,000	9,979,000
Revenues	96,408,000	111,016,000	281,427,000	302,261,000
Costs of services	84,307,000	97,735,000	248,014,000	265,257,000
Gross margin	$ 12,101,000	$ 13,281,000	$ 33,413,000	37,004,000
Offering costs				$ (446,000)

Note 13 - Condensed Consolida50

Note 13 - Condensed Consolidating Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Reportable Legal Entities [Member] | Parent Company [Member]
Net income	$ (1,670)	$ 5,019	$ 3,141	$ 13,165
Other comprehensive loss-
Foreign currency translation adjustment
Comprehensive income (loss)	$ (1,670)	$ 5,019	$ 3,141	$ 13,165
Comprehensive income attributable to non-controlling interests		1,548	143	3,356
Comprehensive income (loss) attributable to partners	$ (1,670)	3,471	2,998	9,809
Net income	(1,670)	5,019	3,141	13,165
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Net income	$ (1,108)	$ 4,687	$ 4,552	$ 14,368
Other comprehensive loss-
Foreign currency translation adjustment
Comprehensive income (loss)	$ (1,108)	$ 4,687	$ 4,552	$ 14,368
Comprehensive income attributable to non-controlling interests	169	(70)	89	57
Comprehensive income (loss) attributable to partners	(1,277)	4,757	4,463	14,311
Net income	(1,108)	4,687	4,552	14,368
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Net income	203	148	132	321
Other comprehensive loss-
Foreign currency translation adjustment	(447)	(318)	(938)	(349)
Comprehensive income (loss)	$ (244)	$ (170)	$ (806)	$ (28)
Comprehensive income attributable to non-controlling interests
Comprehensive income (loss) attributable to partners	$ (244)	$ (170)	$ (806)	$ (28)
Net income	203	148	132	321
Consolidation, Eliminations [Member]
Net income	935	(4,757)	(4,780)	(14,311)
Other comprehensive loss-
Foreign currency translation adjustment	(207)	(179)	(464)	(192)
Comprehensive income (loss)	$ 728	(4,936)	(5,244)	(14,503)
Comprehensive income attributable to non-controlling interests		(184)	(430)	33
Comprehensive income (loss) attributable to partners	$ 728	(4,752)	(4,814)	(14,536)
Net income	935	(4,757)	(4,780)	(14,311)
Net income	(1,640)	5,097	3,045	13,543
Foreign currency translation adjustment	(654)	(497)	(1,402)	(541)
Comprehensive income (loss)	(2,294)	4,600	1,643	13,002
Comprehensive income attributable to non-controlling interests	169	1,294	(198)	3,446
Comprehensive income (loss) attributable to partners	(2,463)	3,306	1,841	9,556
Net income	$ (1,640)	$ 5,097	$ 3,045	$ 13,543

Note 13 - Condensed Consolida51

Note 13 - Condensed Consolidating Statements of Cash Flow (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Parent Company [Member] | Reportable Legal Entities [Member] | TIR Entities [Member]
Investing activities:
Acquisition of businesses
Parent Company [Member] | Reportable Legal Entities [Member] | Brown Integrity, LLC [Member]
Investing activities:
Acquisition of businesses
Parent Company [Member] | Reportable Legal Entities [Member]
Operating activities:
Net income	$ 3,141,000	$ 13,165,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion
Asset Impairment Charges
Gain on asset disposals
Interest expense from debt issuance cost amortization	$ 408,000	$ 565,000
Amortization of equity-based compensation	$ 828,000	$ 594,000
Equity earnings in investee company
Distributions from investee company
Equity earnings in subsidiaries	$ (4,463,000)	$ (14,311,000)
Deferred tax (benefit) expense, net
Non-cash allocated expenses	$ 183,000
Changes in assets and liabilities:
Trade accounts receivable
Receivables from affiliates	$ 22,000	$ (38,000)
Prepaid expenses and other		319,000
Accounts payable and accrued payroll and other	$ 313,000	$ (18,000)
Income taxes payable
Net cash provided by (used in) operating activities	$ 432,000	$ 276,000
Investing activities:
Proceeds from asset disposals
Purchase of property and equipment
Net cash used in investing activities
Financing activities:
Advances on long-term debt
Repayment of long-term debt
Distributions from subsidiaries	$ 13,079,000	$ 9,411,000
Distributions to limited partners	$ (14,423,000)	$ (8,258,000)
Distributions to non-controlling members of the TIR Entities
Net cash provided by (used in) financing activities	$ (1,344,000)	$ 874,000
Effects of exchange rates on cash
Net increase (decrease) in cash and cash equivalents	$ (912,000)	$ 1,150,000
Cash and cash equivalents, beginning of period	982,000
Cash and cash equivalents, end of period	70,000	$ 1,150,000
Proceeds from initial public offering		80,213,000
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC		(80,213,000)
Payment of deferred offering costs		(314,000)
Payments on behalf of affiliates		(279,000)
Net advances from members		$ 314,000
Non-cash items:
Accounts payable excluded from capital expenditures
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member] | TIR Entities [Member]
Investing activities:
Acquisition of businesses	(52,588,000)
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member] | Brown Integrity, LLC [Member]
Investing activities:
Acquisition of businesses	(10,436,000)
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Operating activities:
Net income	4,552,000	$ 14,368,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion	3,909,000	4,689,000
Asset Impairment Charges	5,567,000
Gain on asset disposals	$ (1,000,000)	$ 3,000
Interest expense from debt issuance cost amortization
Amortization of equity-based compensation
Equity earnings in investee company	$ (81,000)	$ (16,000)
Distributions from investee company	50,000
Equity earnings in subsidiaries	(317,000)
Deferred tax (benefit) expense, net	$ 13,000	$ (3,000)
Non-cash allocated expenses
Changes in assets and liabilities:
Trade accounts receivable	$ 2,427,000	(1,379,000)
Receivables from affiliates	(22,000)	(235,000)
Prepaid expenses and other	(292,000)	(1,220,000)
Accounts payable and accrued payroll and other	11,387,000	7,813,000
Income taxes payable	(128,000)	(14,406,000)
Net cash provided by (used in) operating activities	26,065,000	9,614,000
Investing activities:
Proceeds from asset disposals	1,002,000
Purchase of property and equipment	(1,570,000)	(448,000)
Net cash used in investing activities	(63,592,000)	(448,000)
Financing activities:
Advances on long-term debt	63,300,000	5,000,000
Repayment of long-term debt	(5,500,000)	(5,000,000)
Distributions from subsidiaries	$ (13,079,000)	$ (9,411,000)
Distributions to limited partners
Distributions to non-controlling members of the TIR Entities	$ (1,567,000)	$ (2,797,000)
Net cash provided by (used in) financing activities	43,154,000	(12,208,000)
Effects of exchange rates on cash	(463,000)	(192,000)
Net increase (decrease) in cash and cash equivalents	5,164,000	(3,234,000)
Cash and cash equivalents, beginning of period	16,598,000	24,606,000
Cash and cash equivalents, end of period	$ 21,762,000	$ 21,372,000
Proceeds from initial public offering
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC
Payment of deferred offering costs
Payments on behalf of affiliates
Net advances from members
Non-cash items:
Accounts payable excluded from capital expenditures		$ 10,000
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member] | TIR Entities [Member]
Investing activities:
Acquisition of businesses
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member] | Brown Integrity, LLC [Member]
Investing activities:
Acquisition of businesses
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Operating activities:
Net income	$ 132,000	321,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion	$ 584,000	$ 158,000
Asset Impairment Charges
Gain on asset disposals	$ (1,000)
Interest expense from debt issuance cost amortization
Amortization of equity-based compensation
Equity earnings in investee company
Distributions from investee company
Equity earnings in subsidiaries
Deferred tax (benefit) expense, net	$ (71,000)	$ 26,000
Non-cash allocated expenses
Changes in assets and liabilities:
Trade accounts receivable	$ (1,658,000)	(160,000)
Receivables from affiliates		273,000
Prepaid expenses and other	$ (186,000)	(284,000)
Accounts payable and accrued payroll and other	(3,065,000)	1,059,000
Income taxes payable	(39,000)	(1,111,000)
Net cash provided by (used in) operating activities	$ (4,304,000)	282,000
Investing activities:
Proceeds from asset disposals
Purchase of property and equipment	$ (81,000)	(23,000)
Net cash used in investing activities	(81,000)	$ (23,000)
Financing activities:
Advances on long-term debt	$ 5,500,000
Repayment of long-term debt
Distributions from subsidiaries
Distributions to limited partners
Distributions to non-controlling members of the TIR Entities
Net cash provided by (used in) financing activities	$ 5,500,000
Effects of exchange rates on cash	(447,000)	$ (171,000)
Net increase (decrease) in cash and cash equivalents	668,000	88,000
Cash and cash equivalents, beginning of period	3,177,000	2,084,000
Cash and cash equivalents, end of period	$ 3,845,000	$ 2,172,000
Proceeds from initial public offering
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC
Payment of deferred offering costs
Payments on behalf of affiliates
Net advances from members
Non-cash items:
Accounts payable excluded from capital expenditures
Consolidation, Eliminations [Member] | TIR Entities [Member]
Investing activities:
Acquisition of businesses
Consolidation, Eliminations [Member] | Brown Integrity, LLC [Member]
Investing activities:
Acquisition of businesses
Consolidation, Eliminations [Member]
Operating activities:
Net income	$ (4,780,000)	$ (14,311,000)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion
Asset Impairment Charges
Gain on asset disposals
Interest expense from debt issuance cost amortization
Amortization of equity-based compensation
Equity earnings in investee company
Distributions from investee company
Equity earnings in subsidiaries	$ 4,780,000	$ 14,311,000
Deferred tax (benefit) expense, net
Non-cash allocated expenses
Changes in assets and liabilities:
Trade accounts receivable
Receivables from affiliates
Prepaid expenses and other
Accounts payable and accrued payroll and other
Income taxes payable
Net cash provided by (used in) operating activities
Investing activities:
Proceeds from asset disposals
Purchase of property and equipment
Net cash used in investing activities
Financing activities:
Advances on long-term debt
Repayment of long-term debt
Distributions from subsidiaries
Distributions to limited partners
Distributions to non-controlling members of the TIR Entities
Net cash provided by (used in) financing activities
Effects of exchange rates on cash
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Proceeds from initial public offering
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC
Payment of deferred offering costs
Payments on behalf of affiliates
Net advances from members
Non-cash items:
Accounts payable excluded from capital expenditures
TIR Entities [Member]
Investing activities:
Acquisition of businesses	$ (52,588,000)
Brown Integrity, LLC [Member]
Investing activities:
Acquisition of businesses	(10,436,000)
Net income	3,045,000	$ 13,543,000
Depreciation, amortization and accretion	4,493,000	4,847,000
Asset Impairment Charges	5,567,000	0
Gain on asset disposals	(1,001,000)	3,000
Interest expense from debt issuance cost amortization	408,000	565,000
Amortization of equity-based compensation	828,000	594,000
Equity earnings in investee company	(81,000)	$ (16,000)
Distributions from investee company	$ 50,000
Equity earnings in subsidiaries
Deferred tax (benefit) expense, net	$ (58,000)	$ 23,000
Non-cash allocated expenses	183,000
Trade accounts receivable	$ 769,000	$ (1,539,000)
Receivables from affiliates
Prepaid expenses and other	$ (478,000)	$ (1,185,000)
Accounts payable and accrued payroll and other	8,635,000	8,854,000
Income taxes payable	(167,000)	(15,517,000)
Net cash provided by (used in) operating activities	22,193,000	$ 10,172,000
Proceeds from asset disposals	1,002,000
Purchase of property and equipment	(1,651,000)	$ (471,000)
Net cash used in investing activities	(63,673,000)	(471,000)
Financing activities:
Advances on long-term debt	68,800,000	5,000,000
Repayment of long-term debt	$ (5,500,000)	$ (5,000,000)
Distributions from subsidiaries
Distributions to limited partners	$ (14,423,000)	$ (8,258,000)
Distributions to non-controlling members of the TIR Entities	(1,567,000)	(2,797,000)
Net cash provided by (used in) financing activities	47,310,000	(11,334,000)
Effects of exchange rates on cash	(910,000)	(363,000)
Net increase (decrease) in cash and cash equivalents	4,920,000	(1,996,000)
Cash and cash equivalents, beginning of period	20,757,000	26,690,000
Cash and cash equivalents, end of period	$ 25,677,000	24,694,000
Proceeds from initial public offering		80,213,000
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC		(80,213,000)
Payment of deferred offering costs		(314,000)
Payments on behalf of affiliates		(279,000)
Net advances from members		314,000
Non-cash items:
Accounts payable excluded from capital expenditures		$ 10,000

Note 13 - Condensed Consolida52

Note 13 - Condensed Consolidating Statements of Cash Flow (Details) (Parentheticals)	Sep. 30, 2015	May. 06, 2015	Feb. 01, 2015	Jan. 21, 2014
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	49.90%		49.90%	50.10%
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%	51.00%