Cypress Environmental Partners (CELPQ) 10-K 23 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 23, 2016	Jun. 30, 2015
Subordinated Units [Member]
Entity Common Stock, Shares Outstanding (in shares)		5,913,000
Common Units [Member]
Entity Common Stock, Shares Outstanding (in shares)		5,923,975
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
Entity Public Float			$ 69,085,578
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Common Units [Member]
Partners’ capital:
Partner's capital	$ 253,000	$ 6,285,000
Total owners' equity	253,000	6,285,000
Subordinated Units [Member]
Partners’ capital:
Partner's capital	59,143,000	66,096,000
Total owners' equity	59,143,000	66,096,000
Cash and cash equivalents	24,150,000	20,757,000
Trade accounts receivable, net	48,265,000	54,075,000
Deferred tax assets	34,000	68,000
Prepaid expenses and other	2,329,000	2,440,000
Total current assets	74,778,000	77,340,000
Property and equipment, at cost	23,706,000	27,878,000
Less: Accumulated depreciation	5,369,000	3,538,000
Total property and equipment, net	18,337,000	24,340,000
Intangible assets, net	32,486,000	30,245,000
Goodwill	65,273,000	55,545,000
Debt issuance costs, net	1,771,000	2,318,000
Other assets	42,000	54,000
Total assets	192,687,000	189,842,000
Accounts payable	2,205,000	2,461,000
Accounts payable - affiliates	913,000	586,000
Accrued payroll and other	7,095,000	$ 7,750,000
Deferred tax liabilities	42,000
Income taxes payable	350,000	$ 546,000
Total current liabilities	10,605,000	11,343,000
Long-term debt	140,900,000	77,600,000
Deferred tax liabilities	363,000	438,000
Asset retirement obligations	117,000	33,000
Total liabilities	$ 151,985,000	$ 89,414,000
Commitments and contingencies - Note 13
General partner	$ (25,876,000)	$ 1,999,000
Accumulated other comprehensive loss	(2,791,000)	(525,000)
Total partners' capital	30,729,000	73,855,000
Non-controlling interests	9,973,000	26,573,000
Total owners' equity	40,702,000	100,428,000
Total liabilities and owners' equity	$ 192,687,000	$ 189,842,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - shares	Dec. 31, 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

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Common Units [Member]
Other (expense) income:
Net income (loss)	$ 2,071,000
Net income (loss) attributable to limited partners	2,071,000	$ (10,150,000)
Net income (loss) attributable to limited partners allocated to:
Net income attributable to limited partners	$ 2,071,000	$ (10,150,000)
Weighted average common units outstanding - basic and diluted (in shares)	5,918,608	5,913,000
Subordinated Units [Member]
Other (expense) income:
Net income (loss)	$ 2,069,000
Net income (loss) attributable to limited partners	2,069,000	$ (10,151,000)
Net income (loss) attributable to limited partners allocated to:
Net income attributable to limited partners	$ 2,069,000	$ (10,151,000)
Weighted average subordinated units outstanding - basic and diluted (in shares)	5,913,000	5,913,000
Revenues	$ 371,191,000	$ 404,418,000
Costs of services	326,261,000	355,355,000
Gross margin	44,930,000	49,063,000
General and administrative	23,795,000	21,321,000
Depreciation, amortization and accretion	5,427,000	6,345,000
Impairments	6,645,000	32,546,000
Operating income (loss)	9,063,000	(11,149,000)
Interest expense, net	(5,656,000)	(3,208,000)
Offering costs	$ 0	$ (446,000)
Gain on reversal of contingent consideration
Gain on waiver of right of purchase and other, net	$ 1,136,000	$ 92,000
Net income (loss) before income tax expense	4,543,000	(14,711,000)
Income tax expense	452,000	468,000
Net income (loss)	4,091,000	(15,179,000)
Net income attributable to non-controlling interests	599,000	4,973,000
Net income (loss) attributable to partners / controlling interests	3,492,000	(20,152,000)
Net income (loss) attributable to general partner	(648,000)	149,000
Net income (loss) attributable to limited partners	4,140,000	(20,301,000)
Net income attributable to limited partners	$ 4,140,000	$ (20,301,000)
Net income (loss) per common limited partner unit - basic and diluted (in dollars per share)	$ 0.35	$ (1.72)
Net income (loss) per subordinated limited partner unit - basic and diluted (in dollars per share)	$ 0.35	$ (1.72)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income (loss)	$ 1,046	$ (1,640)	$ 1,859	$ 2,826	$ (28,722)	$ 5,097	$ 4,929	$ 3,517	$ (15,188)	$ 4,488	$ 12,824	$ 2,231	$ 4,091	$ (15,179)	$ 4,355	[1]
Other comprehensive loss - foreign currency translation													(1,742)	(937)	(112)
Comprehensive income (loss)													2,349	(16,116)	4,243
Comprehensive income attributable to non-controlling interests													142	4,658	22
Comprehensive income (loss) attributable to partners / controlling interests													$ 2,207	$ (20,774)	$ 4,221
[1]	Recast - Note 2

Consolidated Statement of Owner

Consolidated Statement of Owners' Equity - USD ($) $ in Thousands	TIR Entities [Member]General Partner [Member]	TIR Entities [Member]AOCI Attributable to Parent [Member]	TIR Entities [Member]Noncontrolling Interest [Member]	TIR Entities [Member]Owners Equity Member	Brown Integrity, LLC [Member]Noncontrolling Interest [Member]	Brown Integrity, LLC [Member]Owners Equity Member	Cypress Energy Services LLC [Member]Common Units [Member]	Cypress Energy Services LLC [Member]Subordinated Units [Member]	Cypress Energy Services LLC [Member]Noncontrolling Interest [Member]	Parent Net Investment Attributable to Controlling Interest [Member]	Parent Net Investment Attributable to Noncontrolling Interest [Member]	General Partner [Member]	AOCI Attributable to Parent [Member]	Common Units [Member]	Subordinated Units [Member]	Noncontrolling Interest [Member]	Owners Equity Member	Total
Balance at Dec. 31, 2012										$ 66,497
Partners' Capital Account, Contributions												$ 6,210					$ 6,210
Sale of member interest in subsidiary											$ 697
Net distribution to members										(5,763)
Parent investment in TIR Entities										63,617
Purchase of non-controlling interests										(572)
Stock option expense										90
Tax benefit of stock options exercised over FMV										528
Net income (loss)										5,727	22	(1,394)					(1,394)	$ 4,355	[1]
Other comprehensive loss - foreign currency translation										(112)								(112)
Balance at Dec. 31, 2013										130,012	719	4,816					4,816
Partners' Capital Account, Contributions												$ 979					979
Net distribution to members										(168)
Stock option expense														$ 476	$ 309		785
Net income (loss)																		(15,179)
Other comprehensive loss - foreign currency translation																		(937)
Balance at Dec. 31, 2014												$ 1,999	$ (525)	6,285	66,096	$ 26,573	100,428	100,428
Contributions of Predecessor and 50.1% of TIR Entities in exchange for units										$ (130,632)	$ (713)		$ (208)	22,491	$ 82,470	$ 26,592	131,345
Proceeds from initial public offering, net of costs												$ (2,853)		80,213			77,360
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC														(80,213)			(80,213)
Distribution to limited partners														$ (6,532)	$ (6,532)		(13,064)
Distributions to non-controlling interest																$ (4,683)	(4,683)
Partners' Capital Account, Contributions												$ 648					648
Stock option expense														$ 1,047	$ 120		1,167
Net income (loss)												$ (648)		$ 2,071	$ 2,069	$ 599	4,091	4,091
Other comprehensive loss - foreign currency translation													$ (1,285)			(457)	(1,742)	(1,742)
Balance at Dec. 31, 2015												$ (25,876)	$ (2,791)	$ 253	$ 59,143	$ 9,973	40,702	$ 40,702
Distribution to limited partners														$ (9,620)	$ (9,612)		(19,232)
Distributions to non-controlling interest												$ (146)				$ (1,421)	$ (1,567)
Partners' Capital Account, Acquisitions	$ (27,729)	$ (981)	$ (23,878)	$ (52,588)	$ 9,497	$ 9,497	$ 470	$ 470	$ (940)
[1]	Recast - Note 2

Consolidated Statement of Owne7

Consolidated Statement of Owners' Equity (Parentheticals)	Dec. 31, 2015
TIR Entities [Member] | Owners Equity Member
Business Acquisition, Percentage of Voting Interests Acquired	49.90%
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	49.90%
Brown Integrity, LLC [Member] | Owners Equity Member
Business Acquisition, Percentage of Voting Interests Acquired	51.00%
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%
Cypress Energy Services LLC [Member] | Owners Equity Member
Business Acquisition, Percentage of Voting Interests Acquired	49.00%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
TIR Entities [Member]
Changes in assets and liabilities:
Cash paid for acquisition	$ (52,588)
Cash acquired - acquisition of 50.1% interest in the TIR Entities (Note 3)			$ 10,108
Brown Integrity, LLC [Member]
Changes in assets and liabilities:
Cash paid for acquisition	$ (10,436)
Net income (loss)	4,091	$ (15,179)	$ 4,355	[1]
Depreciation, amortization and accretion	6,004	6,513	5,261
Asset Impairment Charges	6,645	32,546	$ 4,131	[1]
(Gain) loss on asset disposal	$ (1)	$ 3
Gain on reversal of contingent consideration			$ (11,250)	[1]
Interest expense from debt issuance cost amortization	$ 547	$ 714	1,219
Amortization of equity-based compensation	1,167	785	90
Equity earnings in investee company	(102)	(46)	$ (32)
Distributions from investee company	100	55
Deferred tax benefit, net	(32)	(13)	$ (2,016)
Non-cash allocated expenses	648	497
Trade accounts receivable	9,039	6,650	$ (8,793)
Prepaid expenses and other	233	(933)	283
Accounts payable and accrued payroll and other	(1,222)	(2,964)	(1,910)
Income taxes payable	(196)	(15,612)	15,816
Net cash provided by operating activities	26,921	$ 13,016	$ 7,154
Proceeds from disposals of property and equipment	$ 2
Cash paid for acquisition		$ (1,769)	$ (500)
Purchases of property and equipment	$ (1,857)	(517)	(3,829)
Net cash provided by (used in) investing activities	$ (64,879)	(2,286)	$ 5,779
Proceeds from initial public offering		80,213
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC		(80,213)
Payment of offering costs		(314)	$ (2,539)
Advances on long-term debt	$ 68,800	7,600	75,000
Repayment of long-term debt	$ (5,500)	$ (5,000)	(19,385)
Net payments of factoring agreement			(36,748)
Payment of debt issuance costs		$ (883)	(3,368)
Payments on behalf of affiliates			(5,763)
Purchase of non-controlling interests			(572)
Tax benefit of stock options exercised			$ 528
Distributions to members prior to IPO		$ (168)
Contribution attributable to general partner		482	$ 6,210
Distributions to limited partners	$ (19,232)	(13,064)
Distributions to non-controlling members of the TIR Entities	(1,567)	(4,683)
Net cash provided by (used in) financing activities	42,501	(16,030)	$ 13,363
Effect of exchange rates on cash	(1,150)	(633)	(90)
Net increase (decrease) in cash and cash equivalents	3,393	(5,933)	26,206
Cash and cash equivalents, beginning of period	20,757	26,690	484
Cash and cash equivalents, end of period	24,150	20,757	26,690
Non-cash items:
Accounts payable excluded from capital expenditures	100	756	330
Supplemental cash flow disclosures:
Cash taxes paid	579	16,674	817
Cash interest paid	$ 5,167	$ 2,415	$ 3,917
[1]	Recast - Note 2

Consolidated Statements of Cas9

Consolidated Statements of Cash Flows (Parentheticals)	Dec. 31, 2015	May. 06, 2015	Feb. 01, 2015	Dec. 31, 2013
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%

Note 1 - Organization and Opera

Note 1 - Organization and Operations	12 Months Ended
	Dec. 31, 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 at $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 net 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 as reimbursement for certain capital expenditures it incurred with respect to assets contributed to us. The remaining common units and 100% of the subordinated units are constructively owned by affiliates, employees and directors of the Partnership. Total deferred offering costs of $2.9 million, including costs incurred during the year ended December 31, 2014 of $0.3 million, were charged against the proceeds of the IPO. In addition, the Partnership incurred $0.4 million and $1.4 million of offering costs during the years ended December 31, 2014 and 2013, respectively, that were expensed as incurred. These non-recurring costs are reflected as offering costs 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 (“Brown”) (see Note 3), we changed our reportable segments during the second quarter of 2015 by adding the IS segment (see Note 14). 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 12). 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	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Basis of Presentation and Significant Accounting Policies Basis of Presentation The financial information for periods prior to the IPO have been recast to reflect the conveyance of Cypress Energy Partners, LLC (“CEP LLC”) and a 50.1% ownership interest in Tulsa Inspection Resources, LLC (“TIR LLC”), Tulsa Inspection Resources – Nondestructive Examination, LLC (“TIR NDE”) and Tulsa Inspection Resources Holdings, LLC (“TIR Holdings”) (collectively the “TIR Entities”) to the Partnership at the closing of our IPO, as if the contribution of CEP LLC had occurred as of March 15, 2012, the inception date of CEP LLC, and the contribution of the TIR Entities had occurred as of June 26, 2013, as Cypress Energy Holdings, LLC (“Holdings”) and its affiliates did not acquire a controlling interest in the TIR Entities until June 26, 2013. All significant intercompany transactions and account balances have been eliminated. We have made certain reclassifications to the prior period financial statements to conform with classification methods used in the current fiscal year. These reclassifications had no impact on previously reported amounts of total assets, total liabilities, owners’ equity, or net income. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Principles of Consolidation The Consolidated Financial Statements include all accounts of the Partnership. All intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates in the Preparation of Financial Statements The preparation of the Partnership’s Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying notes. Actual results could differ from those estimates. Areas requiring the use of assumptions, judgments, and estimates include amounts of expected future cash flows used in determining possible impairments of goodwill, intangible assets, property and equipment, the determination of fair values associated with the allocation of purchase price in business combinations, and future asset retirement obligations. Certain estimates are inherently imprecise and may change as future information becomes available. Judgments and assumptions used in the Partnership’s estimate of future cash flows and an asset’s fair value include such matters as the estimation of oil and gas drilling and producing volumes in the markets served, risks associated with the different geological formation zones into which salt water is disposed, expected future disposal rates and commodity prices, capital expenditures, operating costs and appropriate discount rates. The use of alternative judgments and/or assumptions could result in different outcomes. Fair Value Measurement The Partnership utilizes fair value measurements to measure assets in a business combination or assess impairment of property and equipment, intangible assets and goodwill. Fair value is the amount received from the sale of an asset or the amount paid to transfer a liability in an orderly transaction between market participants (an exit price) at the measurement date. Fair value is a market-based measurement considered from the perspective of a market participant. The Partnership uses market data or assumptions that it believes market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation. These inputs can be readily observable, market corroborated, or unobservable. The Partnership applies both market and income approaches for fair value measurements using the best available information while utilizing valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy prioritizes the inputs used to measure fair value, giving the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The Partnership classifies fair value balances based on the observability of those inputs. The three levels of the fair value hierarchy are as follows: • Level 1 • Level 2 • Level 3 Contributions Attributable to General Partner During 2013, entities affiliated with Cypress Energy Partners, GP, LLC, (“General Partner”) incurred $6.2 million of costs associated with our initial public offering and our Credit Agreement. These costs were transferred to the Partnership as offering costs, deferred offering costs and/or debt issuance costs and have been recorded as contributions to the Partnership. During 2015 and 2014, Holdings incurred allocated overhead expenses on behalf of the Partnership totaling $0.6 million and $0.5 million, respectively. These costs represent amounts incurred by Holdings in excess of amounts charged under our amended and restated omnibus agreement. These expenses are reflected as general and administrative contributions attributable to General Partner Cash and Cash Equivalents The Partnership considers all investments purchased with initial maturities of three months or less to be cash equivalents. Cash equivalents consist primarily of investments in highly liquid securities. The carrying amounts of cash and cash equivalents reported in the balance sheet approximate fair value. As of December 31, 2015, U.S. cash balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250 thousand per financial institution. Canadian cash balances are insured by the Canada Deposit Insurance Corporation (CDIC) up to $100 thousand per financial institution. At times, cash balances may be in excess of the FDIC or CDIC insurance limits. We periodically assess the financial condition of the institutions where we deposit funds, and for the years ended December 31, 2015 and 2014, we believe our credit risk related to these funds was minimal. Property and Equipment Property and equipment consist of land, land improvements, buildings, facilities, wells and equipment, computer and office equipment, and vehicles. The Partnership records property and equipment at cost. Costs of renewals and improvements that substantially extend the useful lives of the assets are capitalized. Maintenance and repairs are expensed as incurred. Depreciation for these assets is computed using the straight-line method over estimated useful lives. Upon retirement, impairment or disposition of assets, the costs and related accumulated depreciation are removed from the accounts with the resulting gain or losses, if any, reflected in the Consolidated Statements of Operations. Debt Issuance Costs Debt issuance costs represent fees and expenses associated with securing the Partnership’s Credit Agreement (see Note 7). Amortization of the capitalized debt issuance costs is computed using the effective interest method over the remaining estimated life of the Credit Agreement. Income Taxes As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the net income of the Partnership is generally borne by the individual partners. Net income 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. On December 9, 2013, the TIR Entities converted from corporate status to pass-through entities for U.S. federal income tax purposes. The Partnership recorded tax expense of $15.0 million for income taxes associated with the gain on this conversion in the year ended December 31, 2013. The TIR Entities that have Canadian activity remain taxable in Canada. In addition, the Partnership owns three subsidiaries, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”), Brown Integrity - PUC, LLC and Cypress Energy Finance Corporation that have elected to be taxed as corporations for U.S. federal income tax purposes. The amounts recognized as income tax expense, income taxes payable, deferred tax assets and deferred tax liabilities on the Consolidated Financial Statements represent the Canadian and U.S. taxes referred to above, as well as partnership-level taxes levied by various states, primarily composed of franchise taxes assessed by the state of Texas. As a publicly traded limited partnership, we are subject to a statutory requirement that our "qualifying income" (as defined by the Internal Revenue Code, related Treasury Regulations, and Internal Revenue Service pronouncements) exceed 90% of our total gross income, determined on a calendar year basis. If our qualifying income does not meet this statutory requirement, we could be taxed as a corporation for federal and state income tax purposes. For the year ended December 31, 2014, the year we became a publicly traded limited partnership, and for the year ended December 31, 2015, our income met the statutory qualifying income requirement. The Partnership evaluates uncertain tax positions for recognition and measurement in the Consolidated Financial Statements. To recognize a tax position, the Partnership determines whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation, based on the technical merits of the position. A tax position that meets the more likely than not threshold is measured to determine the amount of benefit to be recognized in the Consolidated Financial Statements. The amount of tax benefit recognized with respect to any tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The Partnership had no uncertain tax positions that required recognition in the financial statements at December 31, 2015, 2014 or 2013. Any interest or penalties would be recognized as a component of income tax expense. Revenue Recognition Revenues are recognized when there is persuasive evidence that an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable and collectability is reasonably assured. Water disposal revenues are recognized upon receipt of the wastewater at our disposal facilities. Oil disposal revenues are recognized when delivered to the customer and collectability is reasonably assured. Revenues related to pipeline inspection and integrity services are recognized when the services are provided and collectability is reasonably assured. Unit-Based Compensation Our General Partner adopted a long-term incentive plan (“LTIP”) in connection with the IPO. The cost of employee services received in exchange for equity instruments is measured based on the grant-date fair value of those instruments. That cost is recognized straight-line over the requisite service period (often the vesting period) as discussed in Note 11. Net Income Per Unit We calculate basic net income per limited partner unit for each period by dividing net income by the weighted-average number of limited partner units outstanding. Diluted net income per limited partner unit for each period is the same calculation as basic net income per limited partner unit, except the weighted-average limited partner units outstanding includes the dilutive effect of phantom unit grants associated with our long-term incentive plan. For the year ended December 31, 2015, there were no dilutive phantom restricted units. For the year ended December 31, 2014, there were 14,520 phantom restricted units; however, as we were in a net loss position, they were excluded from the net income per unit calculation. Accounts Receivable and Concentration of Credit Risk We operate in the United States and Canada. We grant unsecured credit to customers under normal industry standards and terms, and have established policies and procedures that allow for an evaluation of each customer’s creditworthiness as well as general economic conditions. The Partnership determines accounts receivable allowances based on management’s assessment of the creditworthiness of the customers and other collection actions. Trade receivables are written off against the allowance when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. The Partnership does not typically charge interest on past due trade receivables and does not require collateral for its trade receivables. The Partnership had an allowance for doubtful accounts of $0.7 million at December 31, 2015 and $0.2 million at December 31, 2014, and recorded bad debt expense of $0.1 million in the years ended December 31, 2015 and 2014 and $0.4 million for the year ended December 31, 2013, respectively. We had three customers that each represented more than 10% of total accounts receivable as of December 31, 2015 and two customers that each represented more than 10% of total accounts receivable as of December 31, 2014. If one or more of these customers were to default on their payment obligations, we may not be able to replace any of these customers in a timely fashion, on favorable terms, or at all. In addition, any downgrade of our customers’ receivables from investment grade (defined as BBB- or higher by S&P or Baa3 or higher by Moody’s) could reduce our borrowing capacity or potentially place the Partnership at risk of default on the working capital revolving credit facility of our Credit Agreement. The result of downgrades of our customers’ receivables could have a material adverse effect on our business, financial condition, results of operations or cash flows. Fair Value of Financial Instruments The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents, trade accounts receivable, prepaid expenses and other, accounts payable, accounts payable – affiliates, accrued payroll and other and income taxes payable approximate their fair values. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are reported at fair value on a nonrecurring basis in the Partnership’s Consolidated Balance Sheets. The following methods and assumptions were used to estimate the fair values: Impairments of Property and Equipment The Partnership reviews its property and equipment for impairment whenever events or changes in circumstances indicate, in the judgment of management, that a decline in the recoverability of their carrying value may have occurred. When an indicator of impairment has occurred, the Partnership compares its estimate of undiscounted cash flows attributable to the assets to the carrying value of the assets to determine whether an impairment has occurred. If the estimate of undiscounted cash flows is less than the carrying value of the asset group, the Partnership determines the amount of the impairment recognized in the financial statements by estimating the fair value of the assets using a discounted cash flow model and records a loss for the amount by which the carrying value exceeds the estimated fair value. Assets are grouped for impairment purposes at each SWD facility, which includes the well and supporting well equipment and infrastructure, as this represents the lowest level of cash flows associated with the asset group. The Partnership recorded impairment losses of $6.6 million, $12.8 and $3.4 million for the years ended December 31, 2015, 2014 and 2013, respectively (see Note 4). Additionally, further unfavorable changes in the future are reasonably possible, and therefore, it is possible that we may incur additional impairment charges in the near future. Goodwill At December 31, 2015 and 2014, the Partnership had $65.3 and $55.5 million of goodwill, respectively. Goodwill is not amortized, but, is subject to annual reviews on November 1 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. In accordance with ASC 350 “ Intangibles — Goodwill and Other For our PIS and IS reporting units, we performed qualitative assessments to determine whether the fair values of the reporting units were less than their respective carrying values. Our evaluations consisted of assessing various qualitative factors including current and projected future earnings, capitalization, current customer relationships and projects and the impact of lower crude oil prices on our earnings. The qualitative assessment on these reporting units indicated that there was no need to conduct further quantitative testing for goodwill impairment, nor did our analysis indicate the reporting units were at risk for a potential goodwill impairment. Different judgments from those we used in our qualitative analysis could result in the requirement to perform a quantitative goodwill impairment analysis. For our W&ES segment, after giving consideration to certain qualitative factors, including trends in the energy industry and recorded impairments of property and equipment, we elected to perform a quantitative goodwill impairment analysis. We computed the fair value of the reporting unit employing multiple valuation methodologies, including a market approach (market price multiples of comparable companies) and an income approach (discounted cash flow analysis). This approach is consistent with the requirement to utilize all appropriate valuation techniques as described in ASC 820-10-35-24 “ Fair Value Measurements and Disclosures. Based on our valuation, we determined that goodwill was not impaired as of our 2015 measurement date. During 2014, we determined that the carrying value of the W&ES reporting unit exceeded the fair value of the reporting unit resulting in a goodwill impairment charge of $19.8 million. The W&ES segment has experienced increased competition in the regions in which we operate, which has resulted in declining volumes and increased pricing pressures. The steady and continued decline in oil prices has intensified competitive pressures and has had a direct impact on our revenues. Many of our customers have announced significantly reduced drilling programs in the areas in which we operate. The decline in drilling will directly impact the amount of flowback and produced water that we process and dispose. The energy downturn is also expected to continue to negatively impact our pricing as our customers look for ways to reduce costs. In addition, as we process lower water volumes, in particular flowback water volumes directly attributable to drilling, we will recover less skim oil. Further unfavorable changes in the future are reasonably possible, and therefore, it is possible that we may incur additional impairment charges in the near future. Intangible Assets Intangible assets represent acquired customer relationships, trade names, and certain other intangibles acquired via various acquisitions and have been recorded utilizing various assumptions to determine fair market value including, but not limited to, replacement costs, liquidation values, future cash flows on a discounted basis of the net assets acquired, pay-off values, and average royalty rates. Due to the unobservable nature of these assumptions, these fair value measurements are considered to be Level 3 fair value estimates. Amortization of intangible assets is computed utilizing the straight-line method over their estimated useful lives, typically 5 – 20 years. We review our intangible assets for impairment whenever events or changes in circumstances indicate we should assess the recoverability of the carrying amount of the intangible asset. We recognized no impairments for other intangible assets in 2015 or 2014. During 2013, the Partnership determined that one of its trade names in PIS had been impaired and identified that the fair value of the trade name, using an undiscounted cash flow model, was less than its carrying amount. A $0.7 million adjustment was made to reduce the carrying value of the trade name to its fair value. The fair value was calculated using a discounted cash flow model applied to the expected royalty values generated from the use of the trade name. Management estimates of the future royalties associated with the use of the trade name were based on forecasted total revenues. Actual results could vary materially from these estimates, which could have a further impact on the fair value of the trade name. Should we continue to experience a prolonged energy market down turn resulting in further declines in revenues and cash flows, we could incur additional impairment charges associated with our W&ES property and equipment, goodwill or intangible assets. Non-controlling Interest The non-controlling interests shown in our Consolidated Financial Statements reflect interests in consolidated entities that are not 100% owned by us as outlined in the appropriate GAAP accounting principles. Business Combinations The Partnership evaluates all potential acquisitions and changes in control to determine whether it has purchased or acquired control of a business. If the acquired or newly controlled assets meet the definition of a business, the transaction is accounted for as a business combination; otherwise it is accounted for as an asset acquisition. Transactions discussed in Note 3 were accounted for as business combinations for the periods described. Foreign Currency Translation The reporting currency is the U.S. dollar. Non-U.S. dollar denominated monetary items are translated into U.S. dollars at the rate of exchange in effect at the balance sheet date. Non-U.S. dollar denominated non-monetary items are translated to U.S. dollars at the exchange rate in effect when the transactions occur. Revenues and expenses denominated in foreign currencies are translated at the exchange rate in effect during the period. Foreign exchange gains or losses on translation are included in other comprehensive income. New Accounting Standards The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02 – Leases The FASB issued ASU 2015-17 – Income Taxes Business Combinations In June 2015, the FASB issued ASU 2015-10 – Technical Corrections and Improvements The FASB issued ASU 2015-06 – Earnings Per Share The FASB issued ASU 2015-03 – Interest – Imputation of Interest debt issuance costs, net total assets total liabilities debt issuance costs, net The FASB issued ASU 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers – Deferral of the Effective Date

Note 3 - Business Combinations

Note 3 - Business Combinations	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Business Combination Disclosure [Text Block]	3. Business Combinations 2015 Business Combinations Brown Integrity, LLC On May 6, 2015, the Partnership acquired a 51% interest in Brown, a pipeline integrity services business focused on hydrostatic testing. The purchase price was $10.4 million (net of cash acquired) and was 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 21,402 Current liabilites 1,294 Non-controlling interests 9,497 Net assets acquired $ 10,611 Intangible assets are 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. 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 14). Summarized as reported and pro forma information for the years ended December 31, 2015, 2014 and 2013 follows: Years ended December 31, 2015 2014 2013 (in thousands) Revenues - as reported $ 371,191 $ 404,418 $ 249,133 Revenues - pro forma 375,423 419,013 258,877 Net income (loss) - as reported $ 4,091 $ (15,179 ) $ 4,355 Net income (loss) - pro forma 3,427 (13,984 ) 6,572 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. 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 7). The amount paid in excess of the previously recorded non-controlling interest in the TIR Entities has been reflected in the Consolidated Statement of Owners’ Equity as a distribution to the General Partner. 2014 Business Combination SWD Acquisition Effective December 1, 2014, we acquired a recently constructed commercial SWD facility from SBG Energy (a related party) for a total purchase price of approximately $1.7 million. The facility had minimal operating activity prior to the acquisition. The acquisition qualified as a business combination and was accounted for under the acquisition method of accounting. Accordingly, we recognized amounts for identifiable assets acquired and liabilities assumed at their estimated acquisition date fair values. The Partnership used various assumptions to determine fair value including, but not limited to, replacement costs, liquidation values and future cash flows on a discounted basis. The acquisition was funded with borrowings from our credit facility. The fair value of the assets acquired and liabilities assumed as of the purchase date were as follows: (in thousands) Current assets $ 50 Property and equipment 1,837 Intangible assets: Contracts 241 2,128 Current liabilites 386 Asset retirement obligation 1 Net assets acquired $ 1,741 In addition to the amounts reflected above, the Partnership incurred additional capital costs of approximately $0.4 million to complete the SWD facility. 2013 Business Combinations TIR Entities Acquisition As discussed in Note 2, Holdings acquired a controlling interest in the TIR Entities on June 26, 2013. This transaction qualified as a business combination and therefore, the assets and liabilities were recorded at their fair value under the acquisition method of accounting. Holdings used various assumptions to determine fair value including, but not limited to, replacement costs, liquidation values, future cash flows on a discounted basis, pay-off values and average industry royalty rates. Due to the unobservable nature of these assumptions, these fair value measurements are considered to be Level 3 fair value estimates. The fair value of the assets and liabilities acquired as of June 26, 2013 were as follows: (in thousands) Cash $ 10,108 Other working capital, net 33,990 Property and equipment 1,075 Intangible assets: Customer relationships 21,380 Trade names and trademarks 10,850 Inspector database 2,080 Goodwill 40,638 120,121 Mezzanine debt 19,756 Factoring debt 36,748 Net assets acquired $ 63,617 SBG Disposal Acquisition Effective October 1, 2013, the Partnership acquired certain assets, including certain property and equipment, SWD facility management contracts, including contracts to provide services to the Partnership’s SWD facilities, a 25% interest in a SWD facility and certain working capital from SBG Disposal LLC, a subsidiary of SBG Energy, in exchange for $0.5 million from available cash on hand and a 49% ownership in CES LLC. In conjunction with a previous acquisition, the Partnership had assigned a fair value of $0.2 million to an option to purchase these assets. The exercise of this option, along with the cash purchase price, totaled $0.7 million. In addition, the 49% interest in CES LLC had a fair value of $0.7 million resulting in total consideration of $1.4 million. The acquisition qualified as a business combination and was accounted for under the acquisition method of accounting. Accordingly, we recognized amounts for identifiable assets acquired and liabilities assumed at their estimated acquisition date fair values. The Partnership used a discounted cash flow model to value the customer relationships and the 25% interest in the SWD facilities and made market assumptions for the estimation of future water to be disposed of as discussed in Note 2. The Partnership also used an estimate of replacement cost to value the acquired property and equipment. Due to the unobservable nature of the inputs, these estimates of the fair value of the acquired wells were considered Level 3 fair value estimates. The purchase price and assessment of the fair value of the assets acquired and liabilities assumed as of the purchase date for the SBG Disposal acquisition were as follows: (in thousands) Current assets $ 35 Property and equipment 300 Intangible assets: Customer relationships 150 Goodwill 971 1,456 Current liabilities 35 Net assets acquired $ 1,421 The customer relationships are amortized over a five year period.

Note 4 - Property and Equipment

Note 4 - Property and Equipment	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	4. Property and Equipment Property and equipment consist of the following, recorded at cost, as of December 31, 2015 and 2014: December 31, Asset Category Useful Lives (years) 2015 2014 (in thousands) Land $ 2,114 $ 2,049 Land improvements 15 848 1,143 Buildings and leasehold improvements 30 - 39 1,396 1,056 Facilities, wells and equipment 5 - 15 17,711 22,666 Computer and office equipment 3 - 9 1,213 816 Vehicles and other 3 - 5 424 148 23,706 27,878 Less accumulated depreciation (5,369 ) (3,538 ) Net property and equipment $ 18,337 $ 24,340 Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets. Depreciation expense was $3.1 million, $4.1 million and $4.1 million for the Partnership for the years ended December 31, 2015, 2014 and 2013, respectively, of which $0.6 million, $0.2 million and $0.1 million was included as a component of costs of services for the years ended December 31, 2015, 2014 and 2013, respectively. Additionally, as a result of our impairment analysis, we wrote down the value of certain property and equipment which resulted in a decrease in accumulated depreciation of $1.3 million, $4.3 million $0.6 million in 2015, 2014 and 2013, respectively. During 2015, 2014 and 2013, the Partnership recognized impairments of property and equipment at a number of its SWD facilities. At each of these facilities, the Partnership has experienced revenue and volume decreases due to lower commodity pricing and increasing competition and has forecasted decreases in drilling activity affecting volumes and revenues over the remaining life of the underlying assets. Given these indicators of impairment, the Partnership compared its estimates of undiscounted future cash flows from the facilities to the carrying amounts of the long-lived assets of the facilities, and determined they were no longer recoverable and were impaired. The Partnership recognized impairments on the facilities totaling $6.6 million, $12.8 million and $3.4 million, included in the impairments The following table summarizes the impaired property and equipment in our W&ES segment for the years ended December 31, 2015, 2014 and 2013: Year Ended December 31, Asset Category 2015 2014 2013 (in thousands) Land $ 587 $ 1,527 $ 126 Land improvements 385 2,034 900 Buildings and leasehold improvements 568 1,054 169 Facilities, wells and equipment 6,951 19,679 3,756 Computer and office equipment 4 5 - Vehicles and other 5 10 - 8,500 24,309 4,951 Accumulated depreciation (1,268 ) (4,296 ) (401 ) Net book value of impaired properties prior to impairment 7,232 20,013 4,550 Estimated fair market value of impaired properties as of date of impairment 587 7,241 1,124 Impairments $ 6,645 $ 12,772 $ 3,426 Fair value was determined using expected future cash flows, which is a Level 3 input as defined in Accounting Standards Codification (“ASC”) 820, Fair Value Measurement

Note 5 - Goodwill

Note 5 - Goodwill	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Goodwill Disclosure [Text Block]	5. Goodwill Goodwill represents the excess of cost over fair value of the assets and liabilities of businesses acquired. Changes in goodwill are as follows: PIS IS W&ES Total (in thousands) Balance - December 31, 2013 $ 40,618 $ - $ 34,848 $ 75,466 Impairments - - (19,773 ) (19,773 ) Foreign currency translation (148 ) - - (148 ) Balance - December 31, 2014 40,470 - 15,075 55,545 Goodwill from business combination - 9,992 - 9,992 Foreign currency translation (264 ) - - (264 ) Balance - December 31, 2015 $ 40,206 $ 9,992 $ 15,075 $ 65,273 Goodwill is not amortized, but is subject to annual reviews on November 1 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. In accordance with ASC 350 “ Intangibles — Goodwill and Other For our PIS and IS reporting units, we performed qualitative assessments to determine whether the fair values of the reporting units were more likely than not less than their carrying values. Our evaluations consisted of assessing various qualitative factors including current and projected future earnings, capitalization, current customer relationships and projects and the impact of lower crude oil prices on our earnings. The qualitative assessments on these reporting units indicated that there was no need to conduct further quantitative testing for goodwill impairment, nor did our analysis indicate the reporting units were at risk for potential goodwill impairment. Different judgments from those we used in our qualitative analyses could result in the requirement to perform quantitative goodwill impairment analyses. For our W&ES segment, after giving consideration to certain qualitative factors including trends in the energy industry and recorded impairments of property and equipment, we elected to perform a quantitative goodwill impairment analysis. We computed the fair value of the reporting unit employing multiple valuation methodologies, including a market approach (market price multiples of comparable companies) and an income approach (discounted cash flow analysis). This approach is consistent with the requirement to utilize all appropriate valuation techniques as described in ASC 820-10-35-24 “ Fair Value Measurements and Disclosures The W&ES segment has experienced increased competition in the regions in which we operate which has resulted in declining volumes and increased pricing pressure. Steady and continued declines in oil prices have intensified competitive pressures and had a direct impact on our revenues. Many of our customers have announced significantly reduced drilling programs in the Bakken. The decline in drilling will directly impact the amount of flowback and produced water that we process and dispose. The energy downturn is also expected to continue to negatively impact our pricing as our customers look for ways to reduce costs. In addition, as we process lower water volumes, in particular flowback water volumes directly attributable to drilling, we will recover less skim oil. Based on our quantitative analysis, we determined that goodwill for W&ES was not impaired as of our 2015 annual review date. Because additional SWD property and equipment were impaired in the fourth quarter due to continued declines in disposed volumes and depressed prices, we updated our W&ES valuation through December 31, 2015. Based on these 2015 analyses, we determined that the carrying value of the W&ES reporting unit was less than the estimated fair market value and therefore, there was no goodwill impairment adjustment for 2015. In 2014, we determined that the carrying value of the W&ES reporting unit exceeded the fair value of the reporting unit resulting in a goodwill impairment charge of $19.8 million. Additionally, further unfavorable changes in the future are reasonably possible, and therefore, it is possible that we may incur additional impairment charges in the near future.

Note 6 - Intangible Assets

Note 6 - Intangible Assets	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	6. Intangible Assets Intangible assets consist of the following at December 31, 2015 and 2014: December 31, Useful Lives (years) 2015 2014 (in thousands) Customer relationships 5 - 20 $ 24,257 $ 21,510 Contracts 3 241 241 Non-compete agreements 3 143 60 Trademarks and trade names 10 12,067 10,135 Inspector database 10 2,080 2,080 38,788 34,026 Less accumulated amortization (6,302 ) (3,781 ) Net intangibles $ 32,486 $ 30,245 Amortization expense for the years ended December 31, 2015, 2014 and 2013 was $2.8 million, $2.4 million and $1.3 million respectively. Future amortization expense of our intangible assets is estimated to be as follows: Year Ending December 31, ( in thousands 2016 $ 2,914 2017 2,914 2018 2,828 2019 2,804 2020 2,783 Thereafter 18,243 $ 32,486 During the year ended December 31, 2013, the Partnership determined that one of its trade names in PIS was impaired and recorded an impairment charge of $0.7 million.

Note 7 - Credit Agreement

Note 7 - Credit Agreement	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Debt Disclosure [Text Block]	7. 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 December 31, 2015 and 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 December 31, 2015 and 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 December 31, 2015 and 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 our Credit Agreement borrowings ranged between 2.68% and 4.17% for the year ended December 31, 2015 and 2.65% and 3.50% for the year ended December 31, 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 years ended December 31, 2015 and 2014 was $5.2 million and $3.1 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 December 31, 2015, our total adjusted leverage ratio was 3.07 to 1.0 and our interest coverage ratio was 4.84 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. The following table reflects the changes in long-term debt during the year: Long-term debt Working Acquisition Total (in thousands, except %'s) Balance - December 31, 2014 $ 50,000 $ 27,600 $ 77,600 Incremental borrowings: Acquisition of TIR Entities (remaining 49.9%) - 52,600 52,600 Acquisition of 51% of Brown 2,000 8,700 10,700 Balance - December 31, 2015 $ 52,000 $ 88,900 $ 140,900 Weighted average interest rate at December 31, 2015 3.7 % 4.1 %

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. Income Taxes As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the net income of the Partnership is generally borne by the individual partners. We have Canadian activity that remains taxable in Canada. In addition, we own three entities which have elected to be taxed as corporations for U.S. federal income tax purposes. The amounts recognized as income tax expense, income taxes payable, deferred tax assets and deferred tax liabilities on the Consolidated Financial Statements represent the Canadian and U.S. taxes referred to above, as well as partnership-level taxes levied by various states (primarily Texas). From January 1, 2013 to December 9, 2013, Tulsa Inspection Resources, Inc. (“TIR Inc.”), the predecessor of the TIR Entities, operated as a taxable corporation. On December 9, 2013, TIR Inc. converted to a Limited Liability Company (“LLC”). The Partnership recognized a one-time tax provision of $15.0 million associated with the gain on the deemed sale of TIR Inc. associated with the conversion to a pass-through entity. To calculate the gain on conversion, the Partnership determined the fair value of the assets and liabilities as of the date of conversion. We used various assumptions to determine fair value including, but not limited to, estimating replacement costs, liquidation values, future cash flows on a discounted basis, pay-off values and average industry royalty rates. Due to the unobservable nature of the assumptions used in the valuation analysis, these fair value measurements are considered to be Level 3 fair value measurements. The resulting fair value of TIR Inc. was used as the hypothetical proceeds under the deemed sale at conversion and the tax provision was calculated on the resulting gain. The tax expense associated with the conversion of TIR Inc. on December 9, 2013 is included in income tax expense Significant components of income tax expense (benefit) are as follows for the years ended December 31: 2015 2014 2013 (in thousands) Current tax expense (benefit) Federal $ (123 ) $ 38 $ 14,714 State 501 332 2,462 Canadian 6 100 285 Total 384 470 17,461 Deferred tax expense (benefit) Federal 45 (12 ) (1,553 ) State 13 (3 ) (390 ) Canadian 10 13 (281 ) Total 68 (2 ) (2,224 ) Total income tax expense $ 452 $ 468 $ 15,237 Current deferred tax assets and liabilities of the Partnership mainly relate to Canadian net operating losses, offset by prepaid expenses. Non-current deferred tax assets and liabilities are primarily attributable to accumulated amortization of intangible assets. The Canadian net operating loss expires in 2026 and as such, the Partnership has made no valuation allowance against this deferred tax asset as of December 31, 2015 or 2014. The following table reconciles the differences between the U.S. federal statutory rate of 35% to the Partnership’s income tax expense on the Consolidated Statements of Operations for the years ended December 31: 2015 2014 2013 (in thousands) Tax (benefit) computed at statutory rate of 35% $ 1,590 $ (5,149 ) $ 6,857 (Income) loss not subject to federal taxes (1,790 ) 5,274 (4,793 ) State income taxes, net of federal benefit 514 326 535 Tax on conversion of TIR, Inc. to pass through entities - - 12,892 Other 138 17 (254 ) Total income tax expense $ 452 $ 468 $ 15,237 The Internal Revenue Service commenced an income tax audit of the 2012 Tulsa Inspection Resources, Inc. (the predecessor of the TIR Entities) federal income tax return beginning in January 2016. The Omnibus Agreement discussed in Note 12 provides that Holdings will indemnify us for certain liabilities associated with operations prior to the closing of the IPO should they arise in the course of this examination. As of this point in time, there have been no audit adjustments made to that corporate income tax return as filed. Tax years that remain subject to examination by various taxing authorities for each of our consolidated entities include the years 2012 through 2015.

Note 9 - Parent Net Investment

Note 9 - Parent Net Investment and Owners' Equity	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	9. Parent Net Investment and Owners’ Equity Parent Net Investment For the periods prior to the IPO, the net equity of the contributed entities is included in parent net investment attributable to controlling interest . Common Units and Subordinated Units As of December 31, 2015, there are 5,920,467 common units and 5,913,000 subordinated units outstanding. Items of income / loss are allocated to common units and subordinated units equally. The common unitholders will have the right to receive the minimum quarterly cash distributions of $0.3875 per common unit, plus any arrearages in the payment of the minimum quarterly distributions on the common units from prior quarters, before any distributions of available cash may be made on the subordinated units. These units are deemed “subordinated” because, for the subordination period as defined in our offering documents, the subordinated units will not be entitled to receive any distributions until the common units have received the minimum quarterly distribution plus any arrearages from prior quarters. Furthermore, no arrearages will be paid on the subordinated units. For the years ended December 31, 2015 and 2014, there were no limitations or arrearages related to the quarterly distributions made by the Partnership. Incentive Distribution Rights Our General Partner owns a 0.0% non-economic general partnership interest in the Partnership, which does not entitle it to receive cash distributions. Our General Partner holds incentive distribution rights (“IDRs”), which represent the right to receive an increasing percentage (15%, 25% and 50%) of quarterly distributions of available cash from operating surplus after the minimum quarterly distribution and target distribution levels have been achieved. The General Partner would begin receiving incentive distribution payments when the quarterly cash distribution exceeds $0.445625 per unit. There were no incentive distribution payments in 2015 or 2014.

Note 10 - Major Customers

Note 10 - Major Customers	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	10. Major Customers For the year ended December 31, 2015 and 2014, three customers individually exceeded 10% of our consolidated total revenues: Enbridge Energy Partners, Enterprise Products Partners and Plains All America Pipeline. For the year ended December 31, 2013, Enbridge Energy Partners and Enterprise Products Partners each individually made up more than 10% of total consolidated revenues. No other customer accounted for more than 10% of our consolidated revenues during these years. Revenues from these customers resulted from inspection operations, which are activities conducted by our PIS segment.

Note 11 - Equity Compensation

Note 11 - Equity Compensation	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. Equity Compensation Partnership Long-Term Incentive Plan (“LTIP”) Effective at the closing of the IPO, our General Partner adopted an 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 measurement under the fair value measurement hierarchy. Compensation expense is recognized straight-line over the vesting period of the grant. Prior to 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 our amended and restated omnibus agreement (see Note 12). For the years ended December 31, 2015 and 2014, compensation expense of $1.2 million and $0.5 million, respectively was recorded under the LTIP. The following table sets forth the grants and forfeitures of Units under the LTIP for the years ended December 31, 2015 and 2014: Number Weighted Units at January 1, 2014 - Units granted 178,264 $ 17.96 Units forfeited (19,911 ) $ (16.78 ) Units at December 31, 2014 158,353 $ 18.11 Units granted 230,310 $ 12.08 Units vested and issued (7,467 ) $ (19.72 ) Units forfeited (19,498 ) $ (16.92 ) Units at December 31, 2015 361,698 $ 14.30 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. Total unearned compensation associated with the LTIP at December 31, 2015 and 2014 was $3.4 million and $2.1 million, respectively, with an average remaining life of 3.3 years and 3.9 years, respectively. 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 years ended December 31, 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. The unearned compensation related to the subordinated units was $0.3 million with an average remaining life of 2.1 years. TIR Entities Stock Option Plan On January 1, 2011, TIR Inc., executed a Stock Option Plan to allow certain share based compensation to be issued to employees, non-employee directors and contractors. Under the plan, TIR Inc. could award up to 14 shares of common stock from authorized unissued shares or shares held in treasury. At the discretion of the administrator of the Stock Option Plan, employees, non-employee directors and consultants may be granted awards in the form of incentive stock options, non-qualified stock options or restricted shares, any of which may be service, market or performance based awards. Total compensation expense recognized related to the non-qualified stock options issued was $0.2 million for the period from June 26, 2013 through December 31, 2013. During 2013, the TIR Entities’ board authorized the vesting of certain management options. Management opted to execute the vested options using a cashless exercise, net of employee owed taxes, after which the issued shares were subsequently sold to Cypress Energy Partners – TIR, LLC (“CEP-TIR”). TIR Inc. paid the employee taxes owed of $0.6 million, recording the payment as a purchase of treasury shares. The shares were purchased from the employees at their estimated fair value, which was determined based on several factors including the average price of recent share transactions between affiliated and non-affiliated parties. Compensation expense was recognized for the excess of the fair value of the shares received over the price paid for the shares, totaling $1.75 million. The tax benefit associated with the employee compensation totaled $0.7 million, of which $0.2 million was included in the 2013 tax provision, offsetting the cumulative tax benefit from compensation expense previously recorded by TIR Inc. The remaining $0.5 million, representing the additional tax benefit in excess of the tax benefit from options previously expensed by TIR Inc., is included as a reduction of equity. Additionally, certain management options were forfeited as a result of the conversion of TIR Inc. to a pass-through entity on December 9, 2013. Option activity and changes during 2013 were as follows: Intrinsic Quantity Value (in shares) (in thousands) Outstanding at June 26, 2013 7 $ 2,450 Exercised (5 ) (1,750 ) Forfeited or expired (2 ) (700 ) Outstanding at December 31, 2013 - $ -

Note 12 - Related-Party Transac

Note 12 - Related-Party Transactions	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	12. Related-Party Transactions 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 income tax 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 further amend the omnibus agreement; however, amendments that the General Partner determines are adverse to our unitholders will also require the approval of the Conflicts Committee of our Board of Directors. The amount charged by Holdings under the omnibus agreement for the years ended December 31, 2015 and 2014 was $4.04 million and $3.8 million (2014 amount pro-rated from the IPO date) and is reflected in general and administrative accounts payable – affiliates general and administration contribution attributable to General Partner Other Related Party Transactions A current board member and business partner in North Dakota has an ownership interest in entities with which the Partnership transacts business including: ● Creek Energy Services, LLC (“Creek,” – formerly Rud Transportation, LLC) – Total revenue recognized by the Partnership from Creek was $1.1 million, $2.1 million and $1.8 million for the years ended December 31, 2015, 2014 and 2013, respectively. Accounts receivable from Creek was $0.1 million and $0.3 million at December 31, 2015 and 2014, respectively, and is included in trade accounts receivable, net ● SBG Pipeline SW 3903, LLC (“3903”) – Total revenue recognized by the Partnership from 3903 was $0.6 million for the year ended December 31, 2015, prior to the sale of the ownership interest to an unrelated third party effective June 30, 2015. There were no revenues received from 3903 for the years ended December 31, 2014 and 2013. ● 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 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 in gain on waiver of right of purchase and o ther, net ● SBG Disposal, LLC (“SBG Disposal”) – Prior to the acquisition of certain assets and management fee contracts by CES LLC effective October 1, 2013, SBG Disposal provided staffing, management and back office services for a portion of the Partnership’s SWD facilities. SBG Disposal is a wholly owned subsidiary of SBG Energy and provided services totaling $1.8 million for the year ended December 31, 2013. These costs are included in costs of services Effective October 1, 2013, the Partnership provides management services to a 25% owned investee company, Alati Arnegard, LLC (“Arnegard”). Management fee revenue earned from Arnegard totaled $0.7 million, $0.6 million and $0.2 million for the years ended December 31, 2015, 2014 and 2013, respectively. Accounts receivable from Arnegard totaled $0.1 million at December 31, 2015 and 2014 and is included in trade accounts receivable, net Effective October 1, 2013, the Partnership began outsourcing staffing and payroll services to an 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 prior to the acquisition of the 49% ownership interest on June 1, 2015 were $1.2 million, $3.0 million and $0.8 million for the years ended December 31, 2015, 2014 and 2013, respectively. Included in accounts payable During 2013, PIS had business activity with Contract Pro, a non-affiliated Canadian company owned by two former Foley Inspection Services, ULC (“TIR-Foley”) employees. Contract Pro offers employment services to specific individuals that could not otherwise be employed or placed by TIR-Foley. TIR-Foley invoiced customers for the services of the Contract Pro employees and made the associated payments to Contract Pro, while keeping a portion of the proceeds. In addition, Contract Pro reimbursed TIR-Foley for certain services, as the company shared TIR-Foley offices for a portion of the 2013 calendar year. During 2013, Contract Pro separated their operations from TIR-Foley’s offices and the owners of Contract Pro resigned their employment positions with TIR-Foley. The payments, net of Contract Pro reimbursements, made by TIR-Foley and TIR-Canada to Contract Pro during 2013 totaled $0.9 million.

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	13. Commitments and Contingencies Security Deposits The Partnership has various performance obligations which are secured with short-term security deposits totaling $0.5 million at December 31, 2015 and 2014. These amounts are 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 December 31, 2015 and December 31, 2014, the aggregate commitment for future compensation and severance was approximately $1.4 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. Throughout 2015, several ongoing audits have concluded without adjustment to the books and records of the Partnership. At December 31, 2014, the Partnership had contingent liabilities of $0.1 million and $0.2 million, respectively, associated with the probable settlement of customer audits of various charges previously approved by customer representatives. The contingent liability is 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 and $1.5 million for the years ended December 31, 2015 and 2014, respectively, prior to the customer’s improper termination of the agreements. After settlement discussions failed, the Partnership commenced litigation proceedings regarding the improper termination of these 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. In September 2015, Flatland Resources I, LLC and Flatland Resources II, LLC, two of our management services customers (under common ownership) initiated a civil action in the District Court for the McKenzie County 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. The court subsequently granted CES’s motion to transfer venue to the Grand Forks County District Court. We believe that the possibility of the Partnership incurring material losses as a result of this action is remote. Internal Revenue Service Audits In January 2016, the Partnership received notices from the Internal Revenue Service (“IRS”) that conveyed its intent to audit the consolidated income tax return of TIR, Inc. for the 2012 tax year and audit payroll and payroll tax filings of TIR Inc. for the 2013 tax year. Currently, the IRS is in the process of acquiring information in order to perform and complete their audit procedures. Based on the terms of the Partnership’s omnibus agreement with Holdings, Holdings would indemnify the Partnership for certain liabilities (including income tax liabilities) associated with the operation of assets that occurred prior to the closing of our IPO should any liabilities arise as a result of these audits. Because of this, the Partnership believes that the possibility of incurring material losses as a result of these IRS audits is remote. Leases The Partnership has entered into land lease agreements on four of its SWD facilities. The leases generally provide for initial terms of 15 – 20 years with renewal options. The Partnership also maintains various office leases in the U.S. and Canada, with its corporate offices in Tulsa, OK. Lease expense under these operating leases was $0.8 million for the year ended December 31, 2015 and $0.1 million for the years ended December 31, 2014 and 2013. Minimum annual lease commitments under the current office lease and other operating leases at December 31, 2015 follows: (in thousands) 2016 $ 748 2017 674 2018 132 2019 52 2020 25 Thereafter 530 Total $ 2,161

Note 14 - Segment Disclosures

Note 14 - Segment Disclosures	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	14. Segment Disclosures 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 3) 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 table outlines segment operating income and a reconciliation of total segment operating income to net income before income tax expense. PIS IS W&ES Other Total (in thousands) Twelve months ended December 31, 2015 Revenue $ 341,929 $ 14,614 $ 14,648 $ - $ 371,191 Costs of services 309,584 10,398 6,279 - 326,261 Gross margin 32,345 4,216 8,369 - 44,930 General and administrative 16,672 2,490 3,351 1,282 23,795 Depreciation, amortization and accretion 2,512 421 2,494 - 5,427 Impairments - - 6,645 - 6,645 Operating income (loss) $ 13,161 $ 1,305 $ (4,121 ) $ (1,282 ) 9,063 Interest expense, net 5,656 Gain on waiver of right of purchase and other, net (1,136 ) Net income before income tax expense $ 4,543 Twelve months ended December 31, 2014 Revenue $ 382,002 $ - $ 22,416 $ - $ 404,418 Costs of services 346,738 - 8,617 - 355,355 Gross margin 35,264 - 13,799 - 49,063 General and administrative 17,734 - 3,090 497 21,321 Depreciation, amortization and accretion 2,539 - 3,806 - 6,345 Impairments - - 32,546 - 32,546 Operating income (loss) $ 14,991 $ - $ (25,643 ) $ (497 ) (11,149 ) Interest expense, net 3,208 Offering costs 446 Other, net (92 ) Net loss before income tax expense $ (14,711 ) Twelve months ended December 31, 2013 Revenue $ 226,901 $ - $ 22,232 $ - $ 249,133 Costs of services 206,343 - 7,347 - 213,690 Gross margin 20,558 - 14,885 - 35,443 General and administrative 9,175 - 3,292 - 12,467 Depreciation, amortization and accretion 1,327 - 3,837 - 5,164 Impairments 702 - 3,429 - 4,131 Operating income $ 9,354 $ - $ 4,327 $ - 13,681 Interest expense, net 4,000 Offering costs 1,376 Gain on reversal of contingent consideration (11,250 ) Other, net (37 ) Net income before income tax expense $ 19,592 Total Assets December 31, 2015 $ 130,657 $ 23,097 $ 38,418 $ 515 $ 192,687 December 31, 2014 $ 136,224 $ - $ 50,296 $ 3,322 $ 189,842

Note 15 - Distributions

Note 15 - Distributions	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Distributions [Text Block]	15. Distributions 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 Affiliates (a) (in thousands) May 15, 2014 (b) $ 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 0.406413 4,809 3,092 Total 2015 Distributions 1.625652 19,232 12,284 February 12, 2016 (c) 0.406413 4,809 3,107 Total Distributions (through February 12, 2016 since IPO) $ 3.136711 $ 37,105 $ 23,687 (a) Approximately 64.6% of the Partnership's outstanding units at December 31, 2015 are held by affiliates. (b) Distribution was pro-rated from the date of our IPO through March 31, 2014. (c) Fourth quarter 2015 distribution was declared and paid in 2016.

Note 16 - Condensed Consolidati

Note 16 - Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Condensed Financial Statements [Text Block]	16. 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. Condensed Consolidating Balance Sheets As of December 31, 2015 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 378 $ 19,570 $ 4,202 $ - $ 24,150 Trade accounts receivable, net - 40,029 8,289 (53 ) 48,265 Receivables from affiliates - 5,601 - (5,601 ) - Deferred tax assets - - 34 - 34 Prepaid expenses and other - 2,078 286 (35 ) 2,329 Total current assets 378 67,278 12,811 (5,689 ) 74,778 Property and equipment: Property and equipment, at cost - 20,790 2,916 - 23,706 Less: Accumulated depreciation - 4,941 428 - 5,369 Total property and equipment, net - 15,849 2,488 - 18,337 Intangible assets, net - 26,135 6,351 - 32,486 Goodwill - 53,914 11,359 - 65,273 Investment in subsidiaries 43,021 10,465 - (53,486 ) - Notes receivable - affiliates - 14,514 - (14,514 ) - Debt issuance costs, net 1,771 - - - 1,771 Other assets - 32 10 - 42 Total assets $ 45,170 $ 188,187 $ 33,019 $ (73,689 ) $ 192,687 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ 6 $ 467 $ 1,732 $ - $ 2,205 Accounts payable - affiliates 1,237 912 4,042 (5,278 ) 913 Accrued payroll and other - 6,855 293 (53 ) 7,095 Deferred tax liabilities - 42 - - 42 Income taxes payable - 385 - (35 ) 350 Total current liabilities 1,243 8,661 6,067 (5,366 ) 10,605 Long-term debt - 135,400 5,500 - 140,900 Notes payable - affiliates - - 13,850 (13,850 ) - Deferred tax liabilities - 1 362 - 363 Asset retirement obligations - 117 - - 117 Total liabilities 1,243 144,179 25,779 (19,216 ) 151,985 Commitments and contingencies Owners' equity: Total partners' capital 33,954 34,035 7,240 (44,500 ) 30,729 Non-controlling interests 9,973 9,973 - (9,973 ) 9,973 Total owners' equity 43,927 44,008 7,240 (54,473 ) 40,702 Total liabilities and owners' equity $ 45,170 $ 188,187 $ 33,019 $ (73,689 ) $ 192,687 Condensed Consolidating Balance Sheets As of December 31, 2014 (in thousands) Parent Guarantors Non- 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 Consolidating Statements of Income For the Year Ended December 31, 2015 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 329,086 $ 54,708 $ (12,603 ) $ 371,191 Costs of services - 290,524 48,340 (12,603 ) 326,261 Gross margin - 38,562 6,368 - 44,930 Operating costs and expense: General and administrative 1,282 18,180 4,333 - 23,795 Depreciation, amortization and accretion - 4,832 595 - 5,427 Impairments - 6,645 - - 6,645 Operating income (loss) (1,282 ) 8,905 1,440 - 9,063 Other income (expense): Equity earnings in subsidiaries 6,115 1,010 - (7,125 ) - Interest expense, net (902 ) (4,115 ) (639 ) - (5,656 ) Gain on waiver of right of purchase and other, net - 1,116 20 - 1,136 Net income before income tax expense 3,931 6,916 821 (7,125 ) 4,543 Income tax expense - 372 80 - 452 Net income 3,931 6,544 741 (7,125 ) 4,091 Net income attributable to non-controlling interests 143 429 - 27 599 Net income attributable to partners $ 3,788 $ 6,115 $ 741 $ (7,152 ) $ 3,492 Condensed Consolidating Statements of Income For the Year Ended December 31, 2014 (in thousands) Parent Guarantors Non- Eliminations Consolidated Revenues $ - $ 370,081 $ 34,337 $ - $ 404,418 Costs of services - 323,821 31,534 - 355,355 Gross margin - 46,260 2,803 - 49,063 Operating costs and expense: General and administrative - 19,257 2,064 - 21,321 Depreciation, amortization and accretion - 6,136 209 - 6,345 Impairments - 32,546 - - 32,546 Operating income (loss) - (11,679 ) 530 - (11,149 ) Other income (expense): Equity earnings in subsidiaries (14,134 ) - - 14,134 - Interest expense, net (983 ) (1,892 ) (333 ) - (3,208 ) Offering costs (446 ) - - - (446 ) Other, net - 84 8 - 92 Net income (loss) before income tax expense (15,563 ) (13,487 ) 205 14,134 (14,711 ) Income tax expense - 356 112 - 468 Net income (loss) (15,563 ) (13,843 ) 93 14,134 (15,179 ) Net income attributable to non-controlling interests 4,646 291 - 36 4,973 Net income (loss) attributable to partners $ (20,209 ) $ (14,134 ) $ 93 $ 14,098 $ (20,152 ) Condensed Consolidating Statements of Income For the Year Ended December 31, 2013 Non-Guarantors for the Period June 26, 2013 through December 31, 2013 (in thousands) Parent Guarantors Non- Eliminations Consolidated Revenues $ - $ 222,250 $ 26,883 $ - $ 249,133 Costs of services - 188,928 24,762 - 213,690 Gross margin - 33,322 2,121 - 35,443 Operating costs and expense: General and administrative - 11,283 1,184 - 12,467 Depreciation, amortization and accretion - 5,027 137 - 5,164 Impairments - 3,429 702 - 4,131 Operating income (loss) - 13,583 98 - 13,681 Other income (expense): Interest expense, net (18 ) (3,822 ) (160 ) - (4,000 ) Offering costs (1,376 ) - - - (1,376 ) Gain on reversal of contingent consideration - 11,250 - - 11,250 Other, net - 41 (4 ) - 37 Net income (loss) before income tax expense (1,394 ) 21,052 (66 ) - 19,592 Income tax expense - 14,187 1,050 - 15,237 Net income (loss) (1,394 ) 6,865 (1,116 ) - 4,355 Net income attributable to non-controlling interests - 22 - - 22 Net income (loss) attributable to partners $ (1,394 ) $ 6,843 $ (1,116 ) $ - $ 4,333 Condensed Consolidating Statements of Comprehensive Income (Loss) For the Year Ended December 31, 2015 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Other comprehensive loss- - Foreign currency translation - - (1,178 ) (564 ) (1,742 ) - Comprehensive income (loss) $ 3,931 $ 6,544 $ (437 ) $ (7,689 ) $ 2,349 Comprehensive income (loss) attributable to non-controlling interests 143 429 - (430 ) 142 Comprehensive income (loss) attributable to partners $ 3,788 $ 6,115 $ (437 ) $ (7,259 ) $ 2,207 Condensed Consolidating Statements of Comprehensive Income (Loss) For the Year Ended December 31, 2014 (in thousands) Parent Guarantors Non- Eliminations Consolidated Net income $ (15,563 ) $ (13,843 ) $ 93 $ 14,134 $ (15,179 ) Other comprehensive loss- - Foreign currency translation - - (621 ) (316 ) (937 ) - Comprehensive income (loss) $ (15,563 ) $ (13,843 ) $ (528 ) $ 13,818 $ (16,116 ) Comprehensive income (loss) attributable to non-controlling interests 4,646 291 - (279 ) 4,658 Comprehensive income (loss) attributable to partners $ (20,209 ) $ (14,134 ) $ (528 ) $ 14,097 $ (20,774 ) Condensed Consolidating Statements of Comprehensive Income (Loss) For the Year Ended December 31, 2013 Non-Guarantors for the Period June 26, 2013 through December 31, 2013 (in thousands) Parent Guarantors Non- Eliminations Consolidated Net income $ (1,394 ) $ 6,865 $ (1,116 ) $ - $ 4,355 Other comprehensive loss- - Foreign currency translation - - (112 ) - (112 ) - Comprehensive income (loss) $ (1,394 ) $ 6,865 $ (1,228 ) $ - $ 4,243 Comprehensive income (loss) attributable to non-controlling interests - 22 - - 22 Comprehensive income (loss) attributable to partners $ (1,394 ) $ 6,843 $ (1,228 ) $ - $ 4,221 Condensed Consolidating Statements of Cash Flows For the Year Ended December 31, 2015 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Adjustments to reconcile net income to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 5,102 902 - 6,004 Impairments - 6,645 - - 6,645 Gain on asset disposal - - (1 ) - (1 ) Interest expense from debt issuance cost amortization 547 - - - 547 Amortization of equity-based compensation 1,167 - - - 1,167 Equity earnings in investee company - (102 ) - - (102 ) Distributions from investee company - 100 - - 100 Equity earnings in subsidiaries (6,115 ) (1,010 ) - 7,125 - Deferred tax benefit, net - 58 (90 ) - (32 ) Non-cash allocated expenses 648 - - - 648 Changes in assets and liabilities: - Trade accounts receivable - 9,585 (546 ) - 9,039 Receivables from affiliates 22 (22 ) - - - Prepaid expenses and other - 302 (69 ) - 233 Accounts payable and accrued payroll and other 1,203 2,111 (4,536 ) - (1,222 ) Income taxes payable - (157 ) (39 ) - (196 ) Net cash provided by (used in) operating activities 1,403 29,156 (3,638 ) - 26,921 Investing activities: Proceeds from fixed asset disposals - 2 - - 2 Cash paid for acquisition of 49.9% interest in the TIR Entities - (52,588 ) - - (52,588 ) Cash paid for acquisition of 51% interest in Brown, net of cash acquired - (10,436 ) - - (10,436 ) Purchase of property and equipment - (1,607 ) (250 ) - (1,857 ) Net cash used in investing activities - (64,629 ) (250 ) - (64,879 ) 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 17,225 (17,225 ) - - - Distributions to limited partners (19,232 ) - - - (19,232 ) Distributions to non-controlling members of the TIR Entities - (1,567 ) - - (1,567 ) Net cash provided by (used in) financing activities (2,007 ) 39,008 5,500 - 42,501 Effects of exchange rates on cash - (563 ) (587 ) - (1,150 ) Net increase (decrease) in cash and cash equivalents (604 ) 2,972 1,025 - 3,393 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 378 $ 19,570 $ 4,202 $ - $ 24,150 Non-cash items: Accounts payable excluded from capital expenditures $ - 6 $ 94 $ - $ 100 Condensed Consolidating Statements of Cash Flows For the Year Ended December 31, 2014 (in thousands) Parent Guarantors Non- Eliminations Consolidated Operating activities: Net income (loss) $ (15,563 ) $ (13,843 ) $ 93 $ 14,134 $ (15,179 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 6,304 209 - 6,513 Impairments - 32,546 - - 32,546 Gain on asset disposal - 3 - - 3 Interest expense from debt issuance cost amortization 714 - - - 714 Amortization of equity-based compensation 785 - - - 785 Equity earnings in investee company - (46 ) - - (46 ) Distributions from investee company - 55 - - 55 Equity earnings in subsidiaries 14,134 - - (14,134 ) - Deferred tax benefit, net - (22 ) 9 - (13 ) Non-cash allocated expenses - 497 - - 497 Changes in assets and liabilities: Trade accounts receivable - 4,123 2,527 - 6,650 Receivables from affiliates (22 ) (773 ) 795 - - Prepaid expenses and other (285 ) (248 ) (400 ) - (933 ) Accounts payable and accrued payroll and other 21 (2,326 ) (659 ) - (2,964 ) Income taxes payable - (14,481 ) (1,131 ) - (15,612 ) Net cash provided by (used in) operating activities (216 ) 11,789 1,443 - 13,016 Investing activities: Acquisitions of businesses - (1,769 ) - - (1,769 ) Purchase of property and equipment - (483 ) (34 ) - (517 ) Net cash used in investing activities - (2,252 ) (34 ) - (2,286 ) 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 offering costs (314 ) - - - (314 ) Advances on long-term debt - 7,600 - - 7,600 Repayment of long-term debt - (5,000 ) - - (5,000 ) Payment of debt issuance costs - (883 ) - - (883 ) Distributions to members prior to IPO (279 ) 111 - - (168 ) Contribution from general partner 314 168 - - 482 Distributions from subsidiaries 14,541 (14,541 ) - - - Distributions to limited partners (13,064 ) - - - (13,064 ) Distributions to non-controlling members of the TIR Entities - (4,683 ) - - (4,683 ) Net cash provided by (used in) financing activities 1,198 (17,228 ) - - (16,030 ) Effects of exchange rates on cash - (317 ) (316 ) - (633 ) Net increase (decrease) in cash and cash equivalents 982 (8,008 ) 1,093 - (5,933 ) Cash and cash equivalents, beginning of period - 24,606 2,084 - 26,690 Cash and cash equivalents, end of period $ 982 $ 16,598 $ 3,177 $ - $ 20,757 Non-cash items: Accounts payable excluded from capital expenditures $ - 756 $ - $ - $ 756

Quarterly Financial Information

Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Quarterly Financial Information [Text Block]	The following table sets forth certain unaudited financial data for each quarter during 2015, 2014 and 2013. The unaudited quarterly information includes all normal recurring adjustments that we consider necessary for a fair presentation of the information shown. 2015 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 94,066 $ 90,953 $ 96,408 $ 89,764 Gross margin 10,549 10,763 12,101 11,517 Impairments - - 5,567 1,078 Net income (loss) 2,826 1,859 (1,640 ) 1,046 Net income (loss attributable to partners / controlling interests 2,659 1,936 (1,809 ) 706 Net income (loss) per common limited partner unit - basic and diluted 0.22 0.18 (0.15 ) 0.10 Net income (loss per subordinated limited partner unit - basic and diluted 0.22 0.18 (0.15 ) 0.10 2014 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 97,523 $ 93,722 $ 111,016 $ 102,157 Gross margin 11,420 12,303 13,281 12,059 Impairments - - - 32,546 Net income (loss) 3,517 4,929 5,097 (28,722 ) Net income (loss attributable to partners / controlling interests 2,744 3,680 3,555 (30,131 ) Net income (loss) per common limited partner unit - basic 0.18 0.31 0.30 (2.51 ) Net income (loss) per common limited partner unit - diluted 0.17 0.31 0.30 (2.51 ) Net income (loss per subordinated limited partner unit - basic and diluted 0.18 0.31 0.30 (2.51 ) 2013 Quarter Ended, (in thousands) March 31 June 30 September 30 December 31 Revenues $ 5,337 $ 9,176 $ 116,980 $ 117,640 Gross margin 3,755 3,725 14,311 13,652 Impairments - - - 4,131 Gain on reversal of contingent consideration - 11,250 - - Income tax expense - 53 1,211 13,973 Net income (loss) 2,231 12,824 4,488 (15,188 ) Net income (loss attributable to controlling interests 2,231 12,824 4,488 (15,210 )

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The financial information for periods prior to the IPO have been recast to reflect the conveyance of Cypress Energy Partners, LLC (“CEP LLC”) and a 50.1% ownership interest in Tulsa Inspection Resources, LLC (“TIR LLC”), Tulsa Inspection Resources – Nondestructive Examination, LLC (“TIR NDE”) and Tulsa Inspection Resources Holdings, LLC (“TIR Holdings”) (collectively the “TIR Entities”) to the Partnership at the closing of our IPO, as if the contribution of CEP LLC had occurred as of March 15, 2012, the inception date of CEP LLC, and the contribution of the TIR Entities had occurred as of June 26, 2013, as Cypress Energy Holdings, LLC (“Holdings”) and its affiliates did not acquire a controlling interest in the TIR Entities until June 26, 2013. All significant intercompany transactions and account balances have been eliminated. We have made certain reclassifications to the prior period financial statements to conform with classification methods used in the current fiscal year. These reclassifications had no impact on previously reported amounts of total assets, total liabilities, owners’ equity, or net income. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Consolidated Financial Statements include all accounts of the Partnership. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in the Preparation of Financial Statements The preparation of the Partnership’s Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying notes. Actual results could differ from those estimates. Areas requiring the use of assumptions, judgments, and estimates include amounts of expected future cash flows used in determining possible impairments of goodwill, intangible assets, property and equipment, the determination of fair values associated with the allocation of purchase price in business combinations, and future asset retirement obligations. Certain estimates are inherently imprecise and may change as future information becomes available. Judgments and assumptions used in the Partnership’s estimate of future cash flows and an asset’s fair value include such matters as the estimation of oil and gas drilling and producing volumes in the markets served, risks associated with the different geological formation zones into which salt water is disposed, expected future disposal rates and commodity prices, capital expenditures, operating costs and appropriate discount rates. The use of alternative judgments and/or assumptions could result in different outcomes.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurement The Partnership utilizes fair value measurements to measure assets in a business combination or assess impairment of property and equipment, intangible assets and goodwill. Fair value is the amount received from the sale of an asset or the amount paid to transfer a liability in an orderly transaction between market participants (an exit price) at the measurement date. Fair value is a market-based measurement considered from the perspective of a market participant. The Partnership uses market data or assumptions that it believes market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation. These inputs can be readily observable, market corroborated, or unobservable. The Partnership applies both market and income approaches for fair value measurements using the best available information while utilizing valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy prioritizes the inputs used to measure fair value, giving the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The Partnership classifies fair value balances based on the observability of those inputs. The three levels of the fair value hierarchy are as follows: • Level 1 • Level 2 • Level 3
Contributions from General Partner [Policy Text Block]	Contributions Attributable to General Partner During 2013, entities affiliated with Cypress Energy Partners, GP, LLC, (“General Partner”) incurred $6.2 million of costs associated with our initial public offering and our Credit Agreement. These costs were transferred to the Partnership as offering costs, deferred offering costs and/or debt issuance costs and have been recorded as contributions to the Partnership. During 2015 and 2014, Holdings incurred allocated overhead expenses on behalf of the Partnership totaling $0.6 million and $0.5 million, respectively. These costs represent amounts incurred by Holdings in excess of amounts charged under our amended and restated omnibus agreement. These expenses are reflected as general and administrative contributions attributable to General Partner
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Partnership considers all investments purchased with initial maturities of three months or less to be cash equivalents. Cash equivalents consist primarily of investments in highly liquid securities. The carrying amounts of cash and cash equivalents reported in the balance sheet approximate fair value. As of December 31, 2015, U.S. cash balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250 thousand per financial institution. Canadian cash balances are insured by the Canada Deposit Insurance Corporation (CDIC) up to $100 thousand per financial institution. At times, cash balances may be in excess of the FDIC or CDIC insurance limits. We periodically assess the financial condition of the institutions where we deposit funds, and for the years ended December 31, 2015 and 2014, we believe our credit risk related to these funds was minimal.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment consist of land, land improvements, buildings, facilities, wells and equipment, computer and office equipment, and vehicles. The Partnership records property and equipment at cost. Costs of renewals and improvements that substantially extend the useful lives of the assets are capitalized. Maintenance and repairs are expensed as incurred. Depreciation for these assets is computed using the straight-line method over estimated useful lives. Upon retirement, impairment or disposition of assets, the costs and related accumulated depreciation are removed from the accounts with the resulting gain or losses, if any, reflected in the Consolidated Statements of Operations.
Debt Issuance Costs [Policy Text Block]	Debt Issuance Costs Debt issuance costs represent fees and expenses associated with securing the Partnership’s Credit Agreement (see Note 7). Amortization of the capitalized debt issuance costs is computed using the effective interest method over the remaining estimated life of the Credit Agreement.
Income Tax, Policy [Policy Text Block]	Income Taxes As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the net income of the Partnership is generally borne by the individual partners. Net income 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. On December 9, 2013, the TIR Entities converted from corporate status to pass-through entities for U.S. federal income tax purposes. The Partnership recorded tax expense of $15.0 million for income taxes associated with the gain on this conversion in the year ended December 31, 2013. The TIR Entities that have Canadian activity remain taxable in Canada. In addition, the Partnership owns three subsidiaries, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”), Brown Integrity - PUC, LLC and Cypress Energy Finance Corporation that have elected to be taxed as corporations for U.S. federal income tax purposes. The amounts recognized as income tax expense, income taxes payable, deferred tax assets and deferred tax liabilities on the Consolidated Financial Statements represent the Canadian and U.S. taxes referred to above, as well as partnership-level taxes levied by various states, primarily composed of franchise taxes assessed by the state of Texas. As a publicly traded limited partnership, we are subject to a statutory requirement that our "qualifying income" (as defined by the Internal Revenue Code, related Treasury Regulations, and Internal Revenue Service pronouncements) exceed 90% of our total gross income, determined on a calendar year basis. If our qualifying income does not meet this statutory requirement, we could be taxed as a corporation for federal and state income tax purposes. For the year ended December 31, 2014, the year we became a publicly traded limited partnership, and for the year ended December 31, 2015, our income met the statutory qualifying income requirement. The Partnership evaluates uncertain tax positions for recognition and measurement in the Consolidated Financial Statements. To recognize a tax position, the Partnership determines whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation, based on the technical merits of the position. A tax position that meets the more likely than not threshold is measured to determine the amount of benefit to be recognized in the Consolidated Financial Statements. The amount of tax benefit recognized with respect to any tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The Partnership had no uncertain tax positions that required recognition in the financial statements at December 31, 2015, 2014 or 2013. Any interest or penalties would be recognized as a component of income tax expense.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenues are recognized when there is persuasive evidence that an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable and collectability is reasonably assured. Water disposal revenues are recognized upon receipt of the wastewater at our disposal facilities. Oil disposal revenues are recognized when delivered to the customer and collectability is reasonably assured. Revenues related to pipeline inspection and integrity services are recognized when the services are provided and collectability is reasonably assured.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Unit-Based Compensation Our General Partner adopted a long-term incentive plan (“LTIP”) in connection with the IPO. The cost of employee services received in exchange for equity instruments is measured based on the grant-date fair value of those instruments. That cost is recognized straight-line over the requisite service period (often the vesting period) as discussed in Note 11.
Earnings Per Share, Policy [Policy Text Block]	Net Income Per Unit We calculate basic net income per limited partner unit for each period by dividing net income by the weighted-average number of limited partner units outstanding. Diluted net income per limited partner unit for each period is the same calculation as basic net income per limited partner unit, except the weighted-average limited partner units outstanding includes the dilutive effect of phantom unit grants associated with our long-term incentive plan. For the year ended December 31, 2015, there were no dilutive phantom restricted units. For the year ended December 31, 2014, there were 14,520 phantom restricted units; however, as we were in a net loss position, they were excluded from the net income per unit calculation.
Accounts Receivable and Concentration of Credit Risk [Policy Text Block]	Accounts Receivable and Concentration of Credit Risk We operate in the United States and Canada. We grant unsecured credit to customers under normal industry standards and terms, and have established policies and procedures that allow for an evaluation of each customer’s creditworthiness as well as general economic conditions. The Partnership determines accounts receivable allowances based on management’s assessment of the creditworthiness of the customers and other collection actions. Trade receivables are written off against the allowance when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. The Partnership does not typically charge interest on past due trade receivables and does not require collateral for its trade receivables. The Partnership had an allowance for doubtful accounts of $0.7 million at December 31, 2015 and $0.2 million at December 31, 2014, and recorded bad debt expense of $0.1 million in the years ended December 31, 2015 and 2014 and $0.4 million for the year ended December 31, 2013, respectively. We had three customers that each represented more than 10% of total accounts receivable as of December 31, 2015 and two customers that each represented more than 10% of total accounts receivable as of December 31, 2014. If one or more of these customers were to default on their payment obligations, we may not be able to replace any of these customers in a timely fashion, on favorable terms, or at all. In addition, any downgrade of our customers’ receivables from investment grade (defined as BBB- or higher by S&P or Baa3 or higher by Moody’s) could reduce our borrowing capacity or potentially place the Partnership at risk of default on the working capital revolving credit facility of our Credit Agreement. The result of downgrades of our customers’ receivables could have a material adverse effect on our business, financial condition, results of operations or cash flows.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents, trade accounts receivable, prepaid expenses and other, accounts payable, accounts payable – affiliates, accrued payroll and other and income taxes payable approximate their fair values. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are reported at fair value on a nonrecurring basis in the Partnership’s Consolidated Balance Sheets. The following methods and assumptions were used to estimate the fair values:
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairments of Property and Equipment The Partnership reviews its property and equipment for impairment whenever events or changes in circumstances indicate, in the judgment of management, that a decline in the recoverability of their carrying value may have occurred. When an indicator of impairment has occurred, the Partnership compares its estimate of undiscounted cash flows attributable to the assets to the carrying value of the assets to determine whether an impairment has occurred. If the estimate of undiscounted cash flows is less than the carrying value of the asset group, the Partnership determines the amount of the impairment recognized in the financial statements by estimating the fair value of the assets using a discounted cash flow model and records a loss for the amount by which the carrying value exceeds the estimated fair value. Assets are grouped for impairment purposes at each SWD facility, which includes the well and supporting well equipment and infrastructure, as this represents the lowest level of cash flows associated with the asset group. The Partnership recorded impairment losses of $6.6 million, $12.8 and $3.4 million for the years ended December 31, 2015, 2014 and 2013, respectively (see Note 4). Additionally, further unfavorable changes in the future are reasonably possible, and therefore, it is possible that we may incur additional impairment charges in the near future.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill At December 31, 2015 and 2014, the Partnership had $65.3 and $55.5 million of goodwill, respectively. Goodwill is not amortized, but, is subject to annual reviews on November 1 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. In accordance with ASC 350 “ Intangibles — Goodwill and Other For our PIS and IS reporting units, we performed qualitative assessments to determine whether the fair values of the reporting units were less than their respective carrying values. Our evaluations consisted of assessing various qualitative factors including current and projected future earnings, capitalization, current customer relationships and projects and the impact of lower crude oil prices on our earnings. The qualitative assessment on these reporting units indicated that there was no need to conduct further quantitative testing for goodwill impairment, nor did our analysis indicate the reporting units were at risk for a potential goodwill impairment. Different judgments from those we used in our qualitative analysis could result in the requirement to perform a quantitative goodwill impairment analysis. For our W&ES segment, after giving consideration to certain qualitative factors, including trends in the energy industry and recorded impairments of property and equipment, we elected to perform a quantitative goodwill impairment analysis. We computed the fair value of the reporting unit employing multiple valuation methodologies, including a market approach (market price multiples of comparable companies) and an income approach (discounted cash flow analysis). This approach is consistent with the requirement to utilize all appropriate valuation techniques as described in ASC 820-10-35-24 “ Fair Value Measurements and Disclosures. Based on our valuation, we determined that goodwill was not impaired as of our 2015 measurement date. During 2014, we determined that the carrying value of the W&ES reporting unit exceeded the fair value of the reporting unit resulting in a goodwill impairment charge of $19.8 million. The W&ES segment has experienced increased competition in the regions in which we operate, which has resulted in declining volumes and increased pricing pressures. The steady and continued decline in oil prices has intensified competitive pressures and has had a direct impact on our revenues. Many of our customers have announced significantly reduced drilling programs in the areas in which we operate. The decline in drilling will directly impact the amount of flowback and produced water that we process and dispose. The energy downturn is also expected to continue to negatively impact our pricing as our customers look for ways to reduce costs. In addition, as we process lower water volumes, in particular flowback water volumes directly attributable to drilling, we will recover less skim oil. Further unfavorable changes in the future are reasonably possible, and therefore, it is possible that we may incur additional impairment charges in the near future.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets represent acquired customer relationships, trade names, and certain other intangibles acquired via various acquisitions and have been recorded utilizing various assumptions to determine fair market value including, but not limited to, replacement costs, liquidation values, future cash flows on a discounted basis of the net assets acquired, pay-off values, and average royalty rates. Due to the unobservable nature of these assumptions, these fair value measurements are considered to be Level 3 fair value estimates. Amortization of intangible assets is computed utilizing the straight-line method over their estimated useful lives, typically 5 – 20 years. We review our intangible assets for impairment whenever events or changes in circumstances indicate we should assess the recoverability of the carrying amount of the intangible asset. We recognized no impairments for other intangible assets in 2015 or 2014. During 2013, the Partnership determined that one of its trade names in PIS had been impaired and identified that the fair value of the trade name, using an undiscounted cash flow model, was less than its carrying amount. A $0.7 million adjustment was made to reduce the carrying value of the trade name to its fair value. The fair value was calculated using a discounted cash flow model applied to the expected royalty values generated from the use of the trade name. Management estimates of the future royalties associated with the use of the trade name were based on forecasted total revenues. Actual results could vary materially from these estimates, which could have a further impact on the fair value of the trade name. Should we continue to experience a prolonged energy market down turn resulting in further declines in revenues and cash flows, we could incur additional impairment charges associated with our W&ES property and equipment, goodwill or intangible assets.
NonControlling Interest [Policy Text Block]	Non-controlling Interest The non-controlling interests shown in our Consolidated Financial Statements reflect interests in consolidated entities that are not 100% owned by us as outlined in the appropriate GAAP accounting principles.
Business Combinations Policy [Policy Text Block]	Business Combinations The Partnership evaluates all potential acquisitions and changes in control to determine whether it has purchased or acquired control of a business. If the acquired or newly controlled assets meet the definition of a business, the transaction is accounted for as a business combination; otherwise it is accounted for as an asset acquisition. Transactions discussed in Note 3 were accounted for as business combinations for the periods described.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation The reporting currency is the U.S. dollar. Non-U.S. dollar denominated monetary items are translated into U.S. dollars at the rate of exchange in effect at the balance sheet date. Non-U.S. dollar denominated non-monetary items are translated to U.S. dollars at the exchange rate in effect when the transactions occur. Revenues and expenses denominated in foreign currencies are translated at the exchange rate in effect during the period. Foreign exchange gains or losses on translation are included in other comprehensive income.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02 – Leases The FASB issued ASU 2015-17 – Income Taxes Business Combinations In June 2015, the FASB issued ASU 2015-10 – Technical Corrections and Improvements The FASB issued ASU 2015-06 – Earnings Per Share The FASB issued ASU 2015-03 – Interest – Imputation of Interest debt issuance costs, net total assets total liabilities debt issuance costs, net The FASB issued ASU 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers – Deferral of the Effective Date

Note 3 - Business Combinations

Note 3 - Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2015
SBG Disposal Acquisition [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Current assets $ 35 Property and equipment 300 Intangible assets: Customer relationships 150 Goodwill 971 1,456 Current liabilities 35 Net assets acquired $ 1,421
TIR Entities [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Cash $ 10,108 Other working capital, net 33,990 Property and equipment 1,075 Intangible assets: Customer relationships 21,380 Trade names and trademarks 10,850 Inspector database 2,080 Goodwill 40,638 120,121 Mezzanine debt 19,756 Factoring debt 36,748 Net assets acquired $ 63,617
SWD Acquisition [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Current assets $ 50 Property and equipment 1,837 Intangible assets: Contracts 241 2,128 Current liabilites 386 Asset retirement obligation 1 Net assets acquired $ 1,741
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 21,402 Current liabilites 1,294 Non-controlling interests 9,497 Net assets acquired $ 10,611
Business Acquisition, Pro Forma Information [Table Text Block]	Years ended December 31, 2015 2014 2013 (in thousands) Revenues - as reported $ 371,191 $ 404,418 $ 249,133 Revenues - pro forma 375,423 419,013 258,877 Net income (loss) - as reported $ 4,091 $ (15,179 ) $ 4,355 Net income (loss) - pro forma 3,427 (13,984 ) 6,572

Note 4 - Property and Equipme29

Note 4 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, Asset Category Useful Lives (years) 2015 2014 (in thousands) Land $ 2,114 $ 2,049 Land improvements 15 848 1,143 Buildings and leasehold improvements 30 - 39 1,396 1,056 Facilities, wells and equipment 5 - 15 17,711 22,666 Computer and office equipment 3 - 9 1,213 816 Vehicles and other 3 - 5 424 148 23,706 27,878 Less accumulated depreciation (5,369 ) (3,538 ) Net property and equipment $ 18,337 $ 24,340
Details of Impairment of Long-Lived Assets Held and Used by Asset [Table Text Block]	Year Ended December 31, Asset Category 2015 2014 2013 (in thousands) Land $ 587 $ 1,527 $ 126 Land improvements 385 2,034 900 Buildings and leasehold improvements 568 1,054 169 Facilities, wells and equipment 6,951 19,679 3,756 Computer and office equipment 4 5 - Vehicles and other 5 10 - 8,500 24,309 4,951 Accumulated depreciation (1,268 ) (4,296 ) (401 ) Net book value of impaired properties prior to impairment 7,232 20,013 4,550 Estimated fair market value of impaired properties as of date of impairment 587 7,241 1,124 Impairments $ 6,645 $ 12,772 $ 3,426

Note 5 - Goodwill (Tables)

Note 5 - Goodwill (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Goodwill [Table Text Block]	PIS IS W&ES Total (in thousands) Balance - December 31, 2013 $ 40,618 $ - $ 34,848 $ 75,466 Impairments - - (19,773 ) (19,773 ) Foreign currency translation (148 ) - - (148 ) Balance - December 31, 2014 40,470 - 15,075 55,545 Goodwill from business combination - 9,992 - 9,992 Foreign currency translation (264 ) - - (264 ) Balance - December 31, 2015 $ 40,206 $ 9,992 $ 15,075 $ 65,273

Note 6 - Intangible Assets (Tab

Note 6 - Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, Useful Lives (years) 2015 2014 (in thousands) Customer relationships 5 - 20 $ 24,257 $ 21,510 Contracts 3 241 241 Non-compete agreements 3 143 60 Trademarks and trade names 10 12,067 10,135 Inspector database 10 2,080 2,080 38,788 34,026 Less accumulated amortization (6,302 ) (3,781 ) Net intangibles $ 32,486 $ 30,245
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year Ending December 31, ( in thousands 2016 $ 2,914 2017 2,914 2018 2,828 2019 2,804 2020 2,783 Thereafter 18,243 $ 32,486

Note 7 - Credit Agreement (Tabl

Note 7 - Credit Agreement (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt Working Acquisition Total (in thousands, except %'s) Balance - December 31, 2014 $ 50,000 $ 27,600 $ 77,600 Incremental borrowings: Acquisition of TIR Entities (remaining 49.9%) - 52,600 52,600 Acquisition of 51% of Brown 2,000 8,700 10,700 Balance - December 31, 2015 $ 52,000 $ 88,900 $ 140,900 Weighted average interest rate at December 31, 2015 3.7 % 4.1 %

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2015 2014 2013 (in thousands) Current tax expense (benefit) Federal $ (123 ) $ 38 $ 14,714 State 501 332 2,462 Canadian 6 100 285 Total 384 470 17,461 Deferred tax expense (benefit) Federal 45 (12 ) (1,553 ) State 13 (3 ) (390 ) Canadian 10 13 (281 ) Total 68 (2 ) (2,224 ) Total income tax expense $ 452 $ 468 $ 15,237
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2015 2014 2013 (in thousands) Tax (benefit) computed at statutory rate of 35% $ 1,590 $ (5,149 ) $ 6,857 (Income) loss not subject to federal taxes (1,790 ) 5,274 (4,793 ) State income taxes, net of federal benefit 514 326 535 Tax on conversion of TIR, Inc. to pass through entities - - 12,892 Other 138 17 (254 ) Total income tax expense $ 452 $ 468 $ 15,237

Note 11 - Equity Compensation (

Note 11 - Equity Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Share-based Compensation, Activity [Table Text Block]	Number Weighted Units at January 1, 2014 - Units granted 178,264 $ 17.96 Units forfeited (19,911 ) $ (16.78 ) Units at December 31, 2014 158,353 $ 18.11 Units granted 230,310 $ 12.08 Units vested and issued (7,467 ) $ (19.72 ) Units forfeited (19,498 ) $ (16.92 ) Units at December 31, 2015 361,698 $ 14.30
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Intrinsic Quantity Value (in shares) (in thousands) Outstanding at June 26, 2013 7 $ 2,450 Exercised (5 ) (1,750 ) Forfeited or expired (2 ) (700 ) Outstanding at December 31, 2013 - $ -

Note 13 - Commitments and Con35

Note 13 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	(in thousands) 2016 $ 748 2017 674 2018 132 2019 52 2020 25 Thereafter 530 Total $ 2,161

Note 14 - Segment Disclosures (

Note 14 - Segment Disclosures (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	PIS IS W&ES Other Total (in thousands) Twelve months ended December 31, 2015 Revenue $ 341,929 $ 14,614 $ 14,648 $ - $ 371,191 Costs of services 309,584 10,398 6,279 - 326,261 Gross margin 32,345 4,216 8,369 - 44,930 General and administrative 16,672 2,490 3,351 1,282 23,795 Depreciation, amortization and accretion 2,512 421 2,494 - 5,427 Impairments - - 6,645 - 6,645 Operating income (loss) $ 13,161 $ 1,305 $ (4,121 ) $ (1,282 ) 9,063 Interest expense, net 5,656 Gain on waiver of right of purchase and other, net (1,136 ) Net income before income tax expense $ 4,543 Twelve months ended December 31, 2014 Revenue $ 382,002 $ - $ 22,416 $ - $ 404,418 Costs of services 346,738 - 8,617 - 355,355 Gross margin 35,264 - 13,799 - 49,063 General and administrative 17,734 - 3,090 497 21,321 Depreciation, amortization and accretion 2,539 - 3,806 - 6,345 Impairments - - 32,546 - 32,546 Operating income (loss) $ 14,991 $ - $ (25,643 ) $ (497 ) (11,149 ) Interest expense, net 3,208 Offering costs 446 Other, net (92 ) Net loss before income tax expense $ (14,711 ) Twelve months ended December 31, 2013 Revenue $ 226,901 $ - $ 22,232 $ - $ 249,133 Costs of services 206,343 - 7,347 - 213,690 Gross margin 20,558 - 14,885 - 35,443 General and administrative 9,175 - 3,292 - 12,467 Depreciation, amortization and accretion 1,327 - 3,837 - 5,164 Impairments 702 - 3,429 - 4,131 Operating income $ 9,354 $ - $ 4,327 $ - 13,681 Interest expense, net 4,000 Offering costs 1,376 Gain on reversal of contingent consideration (11,250 ) Other, net (37 ) Net income before income tax expense $ 19,592 Total Assets December 31, 2015 $ 130,657 $ 23,097 $ 38,418 $ 515 $ 192,687 December 31, 2014 $ 136,224 $ - $ 50,296 $ 3,322 $ 189,842

Note 15 - Distributions (Tables

Note 15 - Distributions (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule Of Distributions Made to Partners by Distribution [Table Text Block]	Total Cash Per Unit Cash Total Cash Distributions Payment Date Distributions Distributions to Affiliates (a) (in thousands) May 15, 2014 (b) $ 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 0.406413 4,809 3,092 Total 2015 Distributions 1.625652 19,232 12,284 February 12, 2016 (c) 0.406413 4,809 3,107 Total Distributions (through February 12, 2016 since IPO) $ 3.136711 $ 37,105 $ 23,687

Note 16 - Condensed Consolida38

Note 16 - Condensed Consolidating Financial Information (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Condensed Balance Sheet [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 378 $ 19,570 $ 4,202 $ - $ 24,150 Trade accounts receivable, net - 40,029 8,289 (53 ) 48,265 Receivables from affiliates - 5,601 - (5,601 ) - Deferred tax assets - - 34 - 34 Prepaid expenses and other - 2,078 286 (35 ) 2,329 Total current assets 378 67,278 12,811 (5,689 ) 74,778 Property and equipment: Property and equipment, at cost - 20,790 2,916 - 23,706 Less: Accumulated depreciation - 4,941 428 - 5,369 Total property and equipment, net - 15,849 2,488 - 18,337 Intangible assets, net - 26,135 6,351 - 32,486 Goodwill - 53,914 11,359 - 65,273 Investment in subsidiaries 43,021 10,465 - (53,486 ) - Notes receivable - affiliates - 14,514 - (14,514 ) - Debt issuance costs, net 1,771 - - - 1,771 Other assets - 32 10 - 42 Total assets $ 45,170 $ 188,187 $ 33,019 $ (73,689 ) $ 192,687 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ 6 $ 467 $ 1,732 $ - $ 2,205 Accounts payable - affiliates 1,237 912 4,042 (5,278 ) 913 Accrued payroll and other - 6,855 293 (53 ) 7,095 Deferred tax liabilities - 42 - - 42 Income taxes payable - 385 - (35 ) 350 Total current liabilities 1,243 8,661 6,067 (5,366 ) 10,605 Long-term debt - 135,400 5,500 - 140,900 Notes payable - affiliates - - 13,850 (13,850 ) - Deferred tax liabilities - 1 362 - 363 Asset retirement obligations - 117 - - 117 Total liabilities 1,243 144,179 25,779 (19,216 ) 151,985 Commitments and contingencies Owners' equity: Total partners' capital 33,954 34,035 7,240 (44,500 ) 30,729 Non-controlling interests 9,973 9,973 - (9,973 ) 9,973 Total owners' equity 43,927 44,008 7,240 (54,473 ) 40,702 Total liabilities and owners' equity $ 45,170 $ 188,187 $ 33,019 $ (73,689 ) $ 192,687 Parent Guarantors Non- 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 $ - $ 329,086 $ 54,708 $ (12,603 ) $ 371,191 Costs of services - 290,524 48,340 (12,603 ) 326,261 Gross margin - 38,562 6,368 - 44,930 Operating costs and expense: General and administrative 1,282 18,180 4,333 - 23,795 Depreciation, amortization and accretion - 4,832 595 - 5,427 Impairments - 6,645 - - 6,645 Operating income (loss) (1,282 ) 8,905 1,440 - 9,063 Other income (expense): Equity earnings in subsidiaries 6,115 1,010 - (7,125 ) - Interest expense, net (902 ) (4,115 ) (639 ) - (5,656 ) Gain on waiver of right of purchase and other, net - 1,116 20 - 1,136 Net income before income tax expense 3,931 6,916 821 (7,125 ) 4,543 Income tax expense - 372 80 - 452 Net income 3,931 6,544 741 (7,125 ) 4,091 Net income attributable to non-controlling interests 143 429 - 27 599 Net income attributable to partners $ 3,788 $ 6,115 $ 741 $ (7,152 ) $ 3,492 Parent Guarantors Non- Eliminations Consolidated Revenues $ - $ 370,081 $ 34,337 $ - $ 404,418 Costs of services - 323,821 31,534 - 355,355 Gross margin - 46,260 2,803 - 49,063 Operating costs and expense: General and administrative - 19,257 2,064 - 21,321 Depreciation, amortization and accretion - 6,136 209 - 6,345 Impairments - 32,546 - - 32,546 Operating income (loss) - (11,679 ) 530 - (11,149 ) Other income (expense): Equity earnings in subsidiaries (14,134 ) - - 14,134 - Interest expense, net (983 ) (1,892 ) (333 ) - (3,208 ) Offering costs (446 ) - - - (446 ) Other, net - 84 8 - 92 Net income (loss) before income tax expense (15,563 ) (13,487 ) 205 14,134 (14,711 ) Income tax expense - 356 112 - 468 Net income (loss) (15,563 ) (13,843 ) 93 14,134 (15,179 ) Net income attributable to non-controlling interests 4,646 291 - 36 4,973 Net income (loss) attributable to partners $ (20,209 ) $ (14,134 ) $ 93 $ 14,098 $ (20,152 ) Parent Guarantors Non- Eliminations Consolidated Revenues $ - $ 222,250 $ 26,883 $ - $ 249,133 Costs of services - 188,928 24,762 - 213,690 Gross margin - 33,322 2,121 - 35,443 Operating costs and expense: General and administrative - 11,283 1,184 - 12,467 Depreciation, amortization and accretion - 5,027 137 - 5,164 Impairments - 3,429 702 - 4,131 Operating income (loss) - 13,583 98 - 13,681 Other income (expense): Interest expense, net (18 ) (3,822 ) (160 ) - (4,000 ) Offering costs (1,376 ) - - - (1,376 ) Gain on reversal of contingent consideration - 11,250 - - 11,250 Other, net - 41 (4 ) - 37 Net income (loss) before income tax expense (1,394 ) 21,052 (66 ) - 19,592 Income tax expense - 14,187 1,050 - 15,237 Net income (loss) (1,394 ) 6,865 (1,116 ) - 4,355 Net income attributable to non-controlling interests - 22 - - 22 Net income (loss) attributable to partners $ (1,394 ) $ 6,843 $ (1,116 ) $ - $ 4,333
Condensed Statement of Comprehensive Income [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Net income $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Other comprehensive loss- - Foreign currency translation - - (1,178 ) (564 ) (1,742 ) - Comprehensive income (loss) $ 3,931 $ 6,544 $ (437 ) $ (7,689 ) $ 2,349 Comprehensive income (loss) attributable to non-controlling interests 143 429 - (430 ) 142 Comprehensive income (loss) attributable to partners $ 3,788 $ 6,115 $ (437 ) $ (7,259 ) $ 2,207 Parent Guarantors Non- Eliminations Consolidated Net income $ (15,563 ) $ (13,843 ) $ 93 $ 14,134 $ (15,179 ) Other comprehensive loss- - Foreign currency translation - - (621 ) (316 ) (937 ) - Comprehensive income (loss) $ (15,563 ) $ (13,843 ) $ (528 ) $ 13,818 $ (16,116 ) Comprehensive income (loss) attributable to non-controlling interests 4,646 291 - (279 ) 4,658 Comprehensive income (loss) attributable to partners $ (20,209 ) $ (14,134 ) $ (528 ) $ 14,097 $ (20,774 ) Parent Guarantors Non- Eliminations Consolidated Net income $ (1,394 ) $ 6,865 $ (1,116 ) $ - $ 4,355 Other comprehensive loss- - Foreign currency translation - - (112 ) - (112 ) - Comprehensive income (loss) $ (1,394 ) $ 6,865 $ (1,228 ) $ - $ 4,243 Comprehensive income (loss) attributable to non-controlling interests - 22 - - 22 Comprehensive income (loss) attributable to partners $ (1,394 ) $ 6,843 $ (1,228 ) $ - $ 4,221
Condensed Cash Flow Statement [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Adjustments to reconcile net income to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 5,102 902 - 6,004 Impairments - 6,645 - - 6,645 Gain on asset disposal - - (1 ) - (1 ) Interest expense from debt issuance cost amortization 547 - - - 547 Amortization of equity-based compensation 1,167 - - - 1,167 Equity earnings in investee company - (102 ) - - (102 ) Distributions from investee company - 100 - - 100 Equity earnings in subsidiaries (6,115 ) (1,010 ) - 7,125 - Deferred tax benefit, net - 58 (90 ) - (32 ) Non-cash allocated expenses 648 - - - 648 Changes in assets and liabilities: - Trade accounts receivable - 9,585 (546 ) - 9,039 Receivables from affiliates 22 (22 ) - - - Prepaid expenses and other - 302 (69 ) - 233 Accounts payable and accrued payroll and other 1,203 2,111 (4,536 ) - (1,222 ) Income taxes payable - (157 ) (39 ) - (196 ) Net cash provided by (used in) operating activities 1,403 29,156 (3,638 ) - 26,921 Investing activities: Proceeds from fixed asset disposals - 2 - - 2 Cash paid for acquisition of 49.9% interest in the TIR Entities - (52,588 ) - - (52,588 ) Cash paid for acquisition of 51% interest in Brown, net of cash acquired - (10,436 ) - - (10,436 ) Purchase of property and equipment - (1,607 ) (250 ) - (1,857 ) Net cash used in investing activities - (64,629 ) (250 ) - (64,879 ) 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 17,225 (17,225 ) - - - Distributions to limited partners (19,232 ) - - - (19,232 ) Distributions to non-controlling members of the TIR Entities - (1,567 ) - - (1,567 ) Net cash provided by (used in) financing activities (2,007 ) 39,008 5,500 - 42,501 Effects of exchange rates on cash - (563 ) (587 ) - (1,150 ) Net increase (decrease) in cash and cash equivalents (604 ) 2,972 1,025 - 3,393 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 378 $ 19,570 $ 4,202 $ - $ 24,150 Non-cash items: Accounts payable excluded from capital expenditures $ - 6 $ 94 $ - $ 100 Parent Guarantors Non- Eliminations Consolidated Operating activities: Net income (loss) $ (15,563 ) $ (13,843 ) $ 93 $ 14,134 $ (15,179 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 6,304 209 - 6,513 Impairments - 32,546 - - 32,546 Gain on asset disposal - 3 - - 3 Interest expense from debt issuance cost amortization 714 - - - 714 Amortization of equity-based compensation 785 - - - 785 Equity earnings in investee company - (46 ) - - (46 ) Distributions from investee company - 55 - - 55 Equity earnings in subsidiaries 14,134 - - (14,134 ) - Deferred tax benefit, net - (22 ) 9 - (13 ) Non-cash allocated expenses - 497 - - 497 Changes in assets and liabilities: Trade accounts receivable - 4,123 2,527 - 6,650 Receivables from affiliates (22 ) (773 ) 795 - - Prepaid expenses and other (285 ) (248 ) (400 ) - (933 ) Accounts payable and accrued payroll and other 21 (2,326 ) (659 ) - (2,964 ) Income taxes payable - (14,481 ) (1,131 ) - (15,612 ) Net cash provided by (used in) operating activities (216 ) 11,789 1,443 - 13,016 Investing activities: Acquisitions of businesses - (1,769 ) - - (1,769 ) Purchase of property and equipment - (483 ) (34 ) - (517 ) Net cash used in investing activities - (2,252 ) (34 ) - (2,286 ) 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 offering costs (314 ) - - - (314 ) Advances on long-term debt - 7,600 - - 7,600 Repayment of long-term debt - (5,000 ) - - (5,000 ) Payment of debt issuance costs - (883 ) - - (883 ) Distributions to members prior to IPO (279 ) 111 - - (168 ) Contribution from general partner 314 168 - - 482 Distributions from subsidiaries 14,541 (14,541 ) - - - Distributions to limited partners (13,064 ) - - - (13,064 ) Distributions to non-controlling members of the TIR Entities - (4,683 ) - - (4,683 ) Net cash provided by (used in) financing activities 1,198 (17,228 ) - - (16,030 ) Effects of exchange rates on cash - (317 ) (316 ) - (633 ) Net increase (decrease) in cash and cash equivalents 982 (8,008 ) 1,093 - (5,933 ) Cash and cash equivalents, beginning of period - 24,606 2,084 - 26,690 Cash and cash equivalents, end of period $ 982 $ 16,598 $ 3,177 $ - $ 20,757 Non-cash items: Accounts payable excluded from capital expenditures $ - 756 $ - $ - $ 756

Quarterly Financial Informati39

Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Quarterly Financial Information [Table Text Block]	2015 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 94,066 $ 90,953 $ 96,408 $ 89,764 Gross margin 10,549 10,763 12,101 11,517 Impairments - - 5,567 1,078 Net income (loss) 2,826 1,859 (1,640 ) 1,046 Net income (loss attributable to partners / controlling interests 2,659 1,936 (1,809 ) 706 Net income (loss) per common limited partner unit - basic and diluted 0.22 0.18 (0.15 ) 0.10 Net income (loss per subordinated limited partner unit - basic and diluted 0.22 0.18 (0.15 ) 0.10 2014 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 97,523 $ 93,722 $ 111,016 $ 102,157 Gross margin 11,420 12,303 13,281 12,059 Impairments - - - 32,546 Net income (loss) 3,517 4,929 5,097 (28,722 ) Net income (loss attributable to partners / controlling interests 2,744 3,680 3,555 (30,131 ) Net income (loss) per common limited partner unit - basic 0.18 0.31 0.30 (2.51 ) Net income (loss) per common limited partner unit - diluted 0.17 0.31 0.30 (2.51 ) Net income (loss per subordinated limited partner unit - basic and diluted 0.18 0.31 0.30 (2.51 ) 2013 Quarter Ended, (in thousands) March 31 June 30 September 30 December 31 Revenues $ 5,337 $ 9,176 $ 116,980 $ 117,640 Gross margin 3,755 3,725 14,311 13,652 Impairments - - - 4,131 Gain on reversal of contingent consideration - 11,250 - - Income tax expense - 53 1,211 13,973 Net income (loss) 2,231 12,824 4,488 (15,188 ) Net income (loss attributable to controlling interests 2,231 12,824 4,488 (15,210 )

Note 1 - Organization and Ope40

Note 1 - Organization and Operations (Details Textual) - USD ($)	Jan. 21, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	May. 06, 2015
IPO [Member] | Common Units [Member]
Limited Partners' Capital Account, Units Outstanding		5,920,467
IPO [Member]
Partners' Capital Account, Units, Sold in Public Offering	4,312,500
Share Price	$ 20
Net Proceeds per Common Unit	$ 18.70
Number of Units Exercised by Underwriters	562,500
Common Units [Member]
Limited Partners' Capital Account, Units Outstanding		5,920,467	5,913,000
Subordinated Units [Member]
Limited Partners' Capital Account, Units Outstanding		5,913,000	5,913,000
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
Offering Costs		$ 0	$ 446,000	$ 1,376,000
Partners' Capital Account, Public Sale of Units Net of Offering Costs	$ 80,200,000
Percentage of Partnerships Outstanding Units Held By Affiliates		64.60%
Total Deferred Offering Costs Charged Against Proceeds from IPO			2,900,000
Payments of Stock Issuance Costs			$ 314,000	$ 2,539,000
Member Interest as Percentage in Managed Wells		25.00%

Note 2 - Basis of Presentatio41

Note 2 - Basis of Presentation and Significant Accounting Policies (Details Textual)	3 Months Ended												12 Months Ended
	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2013USD ($)	Mar. 31, 2013USD ($)	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)		Feb. 01, 2015	Jun. 26, 2013USD ($)
Phantom Restricted Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares													0	14,520
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	49.90%								50.10%				49.90%		50.10%		49.90%
Goodwill																		$ 40,638,000
IPO and Credit Agreement [Member]
Partners' Capital Account, Contributions															$ 6,200,000
Allocated Overhead Expenses [Member]
Partners' Capital Account, Contributions													$ 600,000	$ 500,000
Maximum [Member]
Cash, FDIC Insured Amount	$ 250,000												250,000
Cash CDIC Insured Amount	100,000												$ 100,000
Finite-Lived Intangible Asset, Useful Life													20 years
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life													5 years
Accounts Receivable [Member]
Number of Major Customers													3	2
SWD Facility [Member]
Asset Impairment Charges													$ 6,600,000	$ 12,800,000	3,400,000
Trademarks [Member]
Impairment of Intangible Assets, Finite-lived															700,000
Unrecognized Tax Benefits	0				$ 0				$ 0				0	0	0
Impairment of Intangible Assets, Finite-lived													0	0
Allowance for Doubtful Accounts Receivable, Write-offs													100,000	100,000	400,000
Goodwill, Impairment Loss													0	19,773,000
Income Tax Expense (Benefit)									13,973,000	$ 1,211,000	$ 53,000		$ 452,000	468,000	15,237,000	[1]
Minimum Percentage of Gross Income Required from Certain Qualifying Sources													90.00%
Allowance for Doubtful Accounts Receivable	700,000				200,000								$ 700,000	200,000
Asset Impairment Charges	1,078,000	$ 5,567,000			32,546,000				4,131,000				6,645,000	32,546,000	4,131,000	[1]
Goodwill	$ 65,273,000				$ 55,545,000				$ 75,466,000				$ 65,273,000	$ 55,545,000	$ 75,466,000
[1]	Recast - Note 2

Note 3 - Business Combination42

Note 3 - Business Combinations (Details Textual) - USD ($) $ in Thousands	May. 06, 2015	Feb. 01, 2015	Dec. 01, 2014	Oct. 01, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
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
SWD Acquisition [Member]
Business Combination, Consideration Transferred			$ 1,700
Business Combination, Acquisition Related Costs						$ 400
SBG Disposal Acquisition [Member] | SWD Facility [Member]
Business Acquisition, Percentage of Voting Interests Acquired				25.00%
Business Combination, Consideration Transferred							$ 700
SBG Disposal Acquisition [Member] | Cypress Energy Services LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired by Third Party				49.00%
SBG Disposal Acquisition [Member] | Cash and Purchase Option [Member]
Business Combination, Consideration Transferred							700
SBG Disposal Acquisition [Member]
Business Combination, Consideration Transferred							1,400
Payments to Acquire Businesses, Gross				$ 500
Business Combination, Consideration Transferred, Purchase Option							200
Payments to Acquire Businesses, Net of Cash Acquired						$ 1,769	$ 500

Note 3 - Fair Value of Assets A

Note 3 - Fair Value of Assets Acquired and Liabilities Assumed, Brown Integrity (Details) - USD ($)	May. 06, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Brown Integrity, LLC [Member] | Customer Relationships [Member]
Intangible assets:
Intangible assets	$ 3,128,000
Brown Integrity, LLC [Member] | Trademarks and Trade Names [Member]
Intangible assets:
Intangible assets	2,049,000
Brown Integrity, LLC [Member] | Noncompete Agreements [Member]
Intangible assets:
Intangible assets	143,000
Brown Integrity, LLC [Member]
Cash	175,000
Accounts receivable	3,229,000
Other current assets	108,000
Property and equipment	2,578,000
Intangible assets:
Goodwill	9,992,000
	21,402,000
Current liabilites	1,294,000
Non-controlling interests	9,497,000
Business Combination, Consideration Transferred	$ 10,611,000
Goodwill		$ 65,273,000	$ 55,545,000	$ 75,466,000

Note 3 - Pro Forma Results of O

Note 3 - Pro Forma Results of Operations (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Brown Integrity, LLC [Member]
Revenues - pro forma													$ 375,423	$ 419,013	$ 258,877
Net income (loss) - pro forma													3,427	(13,984)	6,572
Revenues	$ 89,764	$ 96,408	$ 90,953	$ 94,066	$ 102,157	$ 111,016	$ 93,722	$ 97,523	$ 117,640	$ 116,980	$ 9,176	$ 5,337	371,191	404,418	249,133	[1]
Net income (loss)	$ 1,046	$ (1,640)	$ 1,859	$ 2,826	$ (28,722)	$ 5,097	$ 4,929	$ 3,517	$ (15,188)	$ 4,488	$ 12,824	$ 2,231	$ 4,091	$ (15,179)	$ 4,355	[1]
[1]	Recast - Note 2

Note 3 - Fair Value of Assets45

Note 3 - Fair Value of Assets Acquired and Liabilities Assumed, SWD Acquisition (Details) - SWD Acquisition [Member] $ in Thousands	Dec. 01, 2014USD ($)
Current assets	$ 50
Property and equipment	1,837
Intangible assets:
Intangible assets	241
	2,128
Current liabilites	386
Asset retirement obligation	1
Net assets acquired	$ 1,741

Note 3 - Fair Value of Assets46

Note 3 - Fair Value of Assets Acquired and Liabilities Assumed, TIR Entities Acquisition (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 26, 2013
TIR Entities [Member] | Customer Relationships [Member]
Intangible assets				$ 21,380,000
TIR Entities [Member] | Trademarks and Trade Names [Member]
Intangible assets				10,850,000
TIR Entities [Member] | Inspector Database [Member]
Intangible assets				2,080,000
TIR Entities [Member]
Cash				10,108,000
Other working capital, net				33,990,000
Property and equipment				1,075,000
Goodwill				40,638,000
				120,121,000
Mezzanine debt				19,756,000
Factoring debt				36,748,000
Net assets acquired				$ 63,617,000
Goodwill	$ 65,273,000	$ 55,545,000	$ 75,466,000

Note 3 - Fair Value of Assets47

Note 3 - Fair Value of Assets Acquired and Liabilities Assumed, SBG Disposal Acquisition (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Oct. 01, 2013
SBG Disposal Acquisition [Member] | Customer Relationships [Member]
Intangible assets:
Intangible assets				$ 150,000
SBG Disposal Acquisition [Member]
Current assets				35,000
Property and equipment				300,000
Intangible assets:
Goodwill				971,000
				1,456,000
Current liabilites				35,000
Net assets acquired				$ 1,421,000
Goodwill	$ 65,273,000	$ 55,545,000	$ 75,466,000

Note 4 - Property and Equipme48

Note 4 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
SWD Facility [Member]
Asset Impairment Charges													$ 6,645	$ 12,772	$ 3,426
Depreciation													3,100	4,100	4,100
Cost of Services, Depreciation													600	200	100
Accumulated Depreciation, Depletion and Amortization, Property, Plant and Equipment, Period Increase (Decrease)													1,300	4,300	600
Asset Impairment Charges	$ 1,078	$ 5,567			$ 32,546				$ 4,131				$ 6,645	$ 32,546	$ 4,131	[1]
[1]	Recast - Note 2

Note 4 - Property and Equipme49

Note 4 - Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Land [Member]
Property and equipment, at cost	$ 2,114	$ 2,049
Land Improvements [Member]
Property and equipment, at cost	$ 848	1,143
Useful lives	15 years
Buildings and Leasehold Improvements [Member] | Minimum [Member]
Useful lives	30 years
Buildings and Leasehold Improvements [Member] | Maximum [Member]
Useful lives	39 years
Buildings and Leasehold Improvements [Member]
Property and equipment, at cost	$ 1,396	1,056
Wells and Related Equipment and Facilities [Member] | Minimum [Member]
Useful lives	5 years
Wells and Related Equipment and Facilities [Member] | Maximum [Member]
Useful lives	15 years
Wells and Related Equipment and Facilities [Member]
Property and equipment, at cost	$ 17,711	22,666
Computer and Office Equipment [Member] | Minimum [Member]
Useful lives	3 years
Computer and Office Equipment [Member] | Maximum [Member]
Useful lives	9 years
Computer and Office Equipment [Member]
Property and equipment, at cost	$ 1,213	816
Vehicles and Other [Member] | Minimum [Member]
Useful lives	3 years
Vehicles and Other [Member] | Maximum [Member]
Useful lives	5 years
Vehicles and Other [Member]
Property and equipment, at cost	$ 424	148
Property and equipment, at cost	23,706	27,878
Accumulated depreciation	(5,369)	(3,538)
Total property and equipment, net	$ 18,337	$ 24,340

Note 4 - Asset Impairment (Deta

Note 4 - Asset Impairment (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Land [Member] | SWD Facility [Member]
Impaired property and equipment	$ 587				$ 1,527				$ 126				$ 587	$ 1,527	$ 126
Land Improvements [Member] | SWD Facility [Member]
Impaired property and equipment	385				2,034				900				385	2,034	900
Buildings and Leasehold Improvements [Member] | SWD Facility [Member]
Impaired property and equipment	568				1,054				169				568	1,054	169
Wells and Related Equipment and Facilities [Member] | SWD Facility [Member]
Impaired property and equipment	6,951				19,679				$ 3,756				6,951	19,679	$ 3,756
Computer and Office Equipment [Member] | SWD Facility [Member]
Impaired property and equipment	4				5								4	5
Vehicles and Other [Member] | SWD Facility [Member]
Impaired property and equipment	5				10								5	10
SWD Facility [Member]
Impaired property and equipment	8,500				24,309				$ 4,951				8,500	24,309	$ 4,951
Accumulated depreciation	(1,268)				(4,296)				(401)				(1,268)	(4,296)	(401)
Net book value of impaired properties prior to impairment	7,232				20,013				4,550				7,232	20,013	4,550
Estimated fair market value of impaired properties as of date of impairment	587				7,241				1,124				587	7,241	1,124
Asset Impairment Charges													6,645	12,772	3,426
Accumulated depreciation	(5,369)				(3,538)								(5,369)	(3,538)
Asset Impairment Charges	$ 1,078	$ 5,567			$ 32,546				$ 4,131				$ 6,645	$ 32,546	$ 4,131	[1]
[1]	Recast - Note 2

Note 5 - Goodwill (Details Text

Note 5 - Goodwill (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Water and Environmental Services [Member]
Goodwill, Impairment Loss	$ 0	$ 19,773,000
Goodwill, Impairment Loss	$ 0	$ 19,773,000

Note 5 - Changes in Goodwill (D

Note 5 - Changes in Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pipeline Inspection [Member]
Balance	$ 40,470,000	$ 40,618,000
Impairments
Foreign currency translation	(264,000)	$ (148,000)
Balance	40,206,000	$ 40,470,000
Goodwill from business combination	0
Integrity Services [Member]
Balance	0
Impairments
Foreign currency translation	0
Balance	9,992,000	$ 0
Goodwill from business combination	9,992,000
Water and Environmental Services [Member]
Balance	15,075,000	34,848,000
Impairments	0	$ (19,773,000)
Foreign currency translation	0
Balance	15,075,000	$ 15,075,000
Goodwill from business combination	0
Balance	55,545,000	75,466,000
Impairments	0	(19,773,000)
Foreign currency translation	(264,000)	(148,000)
Balance	65,273,000	$ 55,545,000
Goodwill from business combination	$ 9,992,000

Note 6 - Intangible Assets (Det

Note 6 - Intangible Assets (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Trade Names [Member] | Pipeline Inspection [Member]
Impairment of Intangible Assets (Excluding Goodwill)			$ 0.7
Amortization of Intangible Assets	$ 2.8	$ 2.4	$ 1.3

Note 6 - Schedule of Intangible

Note 6 - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	20 years
Customer Relationships [Member]
Intangible assets	$ 24,257	$ 21,510
Contracts [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Intangible assets	$ 241	241
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Intangible assets	$ 143	60
Trademarks and Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Intangible assets	$ 12,067	10,135
Inspector Database [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Intangible assets	$ 2,080	2,080
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	20 years
Intangible assets	$ 38,788	34,026
Less accumulated amortization	(6,302)	(3,781)
Net intangibles	$ 32,486	$ 30,245

Note 6 - Amortization of Intang

Note 6 - Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
2,016	$ 2,914
2,017	2,914
2,018	2,828
2,019	2,804
2,020	2,783
Thereafter	18,243
	$ 32,486	$ 30,245

Note 7 - Credit Agreement (Deta

Note 7 - Credit Agreement (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Working Capital [Member]
Line of Credit Facility, Capacity Available for Trade Purchases	$ 75
Long-term Line of Credit	52	$ 50
Acquisition and Expansion [Member]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	125
Long-term Line of Credit	$ 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%
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	4.17%	3.50%
Line of Credit Facility, Maximum Borrowing Capacity	$ 200
Line of Credit Facility Additional Borrowings	125
Long-term Line of Credit	$ 140.9	$ 77.6
Line of Credit Facility, Commitment Fee Percentage	0.50%
Interest Paid, Net	$ 5.2	$ 3.1
Debt Covenant Total Adjusted Leverage Ratio Maximum	4
Debt Covenant Interest Coverage Ratio Minimum	3
Total Adjusted Leverage Ratio	3.07
Interest Coverage Ratio	4.84
Line of Credit Facility Minimum Extended Available Borrowing Capacity	$ 5
Amount Borrowing Base Must Exceed Outstanding Balance of Working Capital Revolving Credit Facility	$ 5

Note 7 - Changes in Long-term D

Note 7 - Changes in Long-term Debt (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Working Capital [Member] | TIR Entities [Member]
Incremental borrowings:
Proceeds from credit facility for acquisitions
Working Capital [Member] | Brown Integrity, LLC [Member]
Incremental borrowings:
Proceeds from credit facility for acquisitions	$ 2
Working Capital [Member]
Balance	50
Incremental borrowings:
Balance	$ 52
Weighted average interest rate at December 31, 2015	3.70%
Acquisition and Expansion [Member] | TIR Entities [Member]
Incremental borrowings:
Proceeds from credit facility for acquisitions	$ 52.6
Acquisition and Expansion [Member] | Brown Integrity, LLC [Member]
Incremental borrowings:
Proceeds from credit facility for acquisitions	8.7
Acquisition and Expansion [Member]
Balance	27.6
Incremental borrowings:
Balance	$ 88.9
Weighted average interest rate at December 31, 2015	4.10%
TIR Entities [Member]
Incremental borrowings:
Proceeds from credit facility for acquisitions	$ 52.6
Brown Integrity, LLC [Member]
Incremental borrowings:
Proceeds from credit facility for acquisitions	10.7
Balance	77.6
Balance	$ 140.9

Note 7 - Changes in Long-term58

Note 7 - Changes in Long-term Debt (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2015
TIR Entities [Member]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	49.90%
Brown Integrity, LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	51.00%

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($)	Jan. 31, 2016	Dec. 31, 2015	Dec. 31, 2013	Dec. 31, 2014
Subsequent Event [Member] | Internal Revenue Service (IRS) [Member] | Tulsa Inspection Resources, Inc. [Member] | Predecessor [Member]
Open Tax Year	2,012
Earliest Tax Year [Member]
Open Tax Year		2,012
Latest Tax Year [Member]
Open Tax Year		2,015
Deferred Tax Assets, Valuation Allowance		$ 0		$ 0
Number of Entities Taxed as Corporations		$ 3
One Time Tax Provision			$ 15,000,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		35.00%

Note 8 - Significant Components

Note 8 - Significant Components of Income Tax (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current tax expense (benefit)
Federal					$ (123)	$ 38	$ 14,714
State					501	332	2,462
Canadian					6	100	285
Total					384	470	17,461
Deferred tax expense (benefit)
Federal					45	(12)	(1,553)
State					13	(3)	(390)
Canadian					10	13	(281)
Total					68	(2)	(2,224)
Total income tax expense	$ 13,973	$ 1,211	$ 53		$ 452	$ 468	$ 15,237	[1]
[1]	Recast - Note 2

Note 8 - Income tax expense on

Note 8 - Income tax expense on the Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Tax (benefit) computed at statutory rate of 35%					$ 1,590	$ (5,149)	$ 6,857
(Income) loss not subject to federal taxes					(1,790)	5,274	(4,793)
State income taxes, net of federal benefit					$ 514	$ 326	535
Tax on conversion of TIR, Inc. to pass through entities							12,892
Other					$ 138	$ 17	(254)
Total income tax expense	$ 13,973	$ 1,211	$ 53		$ 452	$ 468	$ 15,237	[1]
[1]	Recast - Note 2

Note 9 - Parent Net Investmen62

Note 9 - Parent Net Investment and Owners' Equity (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Common Units [Member]
Limited Partners' Capital Account, Units Outstanding	5,920,467	5,913,000
Distribution Made to Limited Partner, Distributions Declared, Per Unit	$ 0.3875
Subordinated Units [Member]
Limited Partners' Capital Account, Units Outstanding	5,913,000	5,913,000
Quarter One [Member]
Incentive Distribution, Quarterly Distributions of Available Cash from Operating Surplus, Percentage	15.00%
Quarter Two [Member]
Incentive Distribution, Quarterly Distributions of Available Cash from Operating Surplus, Percentage	25.00%
Quarter Three [Member]
Incentive Distribution, Quarterly Distributions of Available Cash from Operating Surplus, Percentage	50.00%
Payments of Distributions to Affiliates	$ 0	$ 0
Advances to Affiliate		$ 200,000	$ 3,500,000
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	0.00%
Incentive Distribution, Quarterly Distribution, Per Unit	$ 0.445625

Note 10 - Major Customers (Deta

Note 10 - Major Customers (Details Textual)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Number of Major Customers	3	3

Note 11 - Equity Compensation64

Note 11 - Equity Compensation (Details Textual) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Jan. 01, 2011
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		$ 1,200	$ 500
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 3,400	$ 2,100
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		3 years 109 days	3 years 328 days
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					$ 100
Non-qualified Stock Options [Member] | TIR Inc [Member]
Allocated Share-based Compensation Expense	$ 200
Subordinated Units [Member]
Allocated Share-based Compensation Expense		$ 100	$ 300
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 300
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years 36 days
TIR Inc [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						14
Allocated Share-based Compensation Expense				$ 1,750
Payments Related to Tax Withholding for Share-based Compensation				600
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense				700
Employee Service, Share-Based Compensation, Tax Provision				200
Employee Service, Share-Based Compensation, Additional Tax Benefit				$ 500

Note 11 - Grants and Forfeiture

Note 11 - Grants and Forfeitures of Units under the LTIP (Details) - Long Term Incentive Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Unit balance (in shares)	158,353
Unit balance (in dollars per share)	$ 18.11
Units granted (in shares)	230,310	178,264
Units granted (in dollars per share)	$ 12.08	$ 17.96
Units forfeited (in shares)	(19,498)	(19,911)
Units forfeited (in dollars per share)	$ (16.92)	$ (16.78)
Unit balance (in shares)	361,698	158,353
Unit balance (in dollars per share)	$ 14.30	$ 18.11
Units vested and issued (in shares)	(7,467)
Units vested and issued (in dollars per share)	$ (19.72)

Note 11 - Stock Option Activity

Note 11 - Stock Option Activity (Details) $ in Thousands	6 Months Ended
	Dec. 31, 2013USD ($)shares
Outstanding (in shares) | shares	7
Outstanding | $	$ 2,450
Exercised (in shares) | shares	(5)
Exercised | $	$ (1,750)
Forfeited or expired (in shares) | shares	(2)
Forfeited or expired | $	$ (700)
Outstanding (in shares) | shares
Outstanding | $

Note 12 - Related-Party Trans67

Note 12 - Related-Party Transactions (Details Textual)	Jun. 01, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Mar. 31, 2015
SBG Pipeline SW 3903 LLC [Member]
Revenue from Related Parties		$ 600,000	$ 0	$ 0
Alati Arnegard LLC [Member]
Accounts Receivable, Related Parties, Current		100,000	$ 100,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest			25.00%
Management Fees Revenue		700,000	$ 600,000	200,000
Cypress Energy Management Bakken Operations LLC [Member] | Expenses Incurred Prior to 49% Acquisition [Member]
Labor and Related Expense		1,200,000
Cypress Energy Management Bakken Operations LLC [Member]
Accounts Payable, Related Parties, Current		0	200,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	100.00%
Ownership Percentage in Subsidiary By Third Party					49.00%
Business Acquisition, Percentage of Voting Interests Acquired	49.00%
Labor and Related Expense			3,000,000	800,000
Creek Energy Services, LLC [Member]
Revenue from Related Parties		1,100,000	2,100,000	1,800,000
Accounts Receivable, Related Parties, Current		100,000	300,000
SBG Energy Services LLC [Member] | Other Income [Member]
Related Party Transaction, Amounts of Transaction		1,000,000
SBG Disposal Acquisition [Member]
Revenue from Related Parties				1,800,000
Omnibus Agreement [Member] | General Partner [Member]
Partners' Capital Account, Contributions		600,000	500,000
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		4,040,000	3,800,000
Due to Affiliate, Current		1,000,000
General Partner [Member]
Partners' Capital Account, Contributions		648,000	979,000	6,210,000
Cypress Energy Services LLC [Member] | Noncontrolling Interest [Member]
Partners' Capital Account, Acquisitions	$ (900,000)	$ (940,000)
Cypress Energy Services LLC [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	49.00%	100.00%
Business Combination, Consideration Transferred	$ 1
TIR Inc [Member]
Related Party Transaction, Other Revenues from Transactions with Related Party				$ 900,000
Noncontrolling Interest [Member]
Partners' Capital Account, Contributions
TIR-Foley [Member]
Number of Employee Owners				2
Due to Affiliate, Current		$ 913,000	$ 586,000

Note 13 - Commitments and Con68

Note 13 - Commitments and Contingencies (Details Textual) $ in Millions	Jan. 31, 2016	Sep. 11, 2015	Mar. 23, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	May. 31, 2015
Performance Obligation Collateral [Member]
Security Deposit				$ 0.5	$ 0.5
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				$ 1.4	0.9
Compliance Audit Contingencies [Member] | Subsequent Event [Member]
Payments for Settlements Related To Balance Sheet Liability			$ (0.1)
Compliance Audit Contingencies [Member]
Loss Contingency, Estimate of Possible Loss				$ 0.1	0.2
Minimum [Member] | SWD Facility [Member]
Lessor Leasing Arrangements, Operating Leases, Term of Contract				15 years
Maximum [Member] | SWD Facility [Member]
Lessor Leasing Arrangements, Operating Leases, Term of Contract				20 years
Subsequent Event [Member] | Internal Revenue Service (IRS) [Member] | Examining the Consolidated Tax Return of TIR Inc. [Member]
Income Tax Examination, Year under Examination	2,012
Subsequent Event [Member] | Internal Revenue Service (IRS) [Member] | Examining the Payroll and Payroll Tax Filings of TIR Inc. [Member]
Income Tax Examination, Year under Examination	2,013
Non-owned SWD Facilities [Member]
Management Fees Revenue				$ 0.3	1.5
Cypress Energy Services LLC [Member] | CES LLC Sep 11, 2015 Civil Action [Member]
Loss Contingency, Number of Plaintiffs		2
SWD Facilities With Land Lease Agreements [Member]
Number of Operating Salt Water Disposal Facilities With Land Lease Agreements.				4
Operating Leases, Rent Expense, Net				$ 0.8	$ 0.1	$ 0.1
Termination of Management Contracts, Number of Customers							2

Note 13 - Minimum Annual Lease

Note 13 - Minimum Annual Lease Commitments under the Current Office Lease and Other Operating Leases (Details) $ in Thousands	Dec. 31, 2015USD ($)
2,016	$ 748
2,017	674
2,018	132
2,019	52
2,020	25
Thereafter	530
Total	$ 2,161

Note 14 - Segment Disclosures70

Note 14 - Segment Disclosures (Details Textual)	12 Months Ended
	Dec. 31, 2015
Operating Segments [Member] | Water and Environmental Services [Member]
Number of Operating Entities Under Reportable Segment	10
Water and Environmental Services [Member]
Number of Facilities, Equity Owned	1
Number of Reportable Segments	3

Note 14 - Reconciliation of Tot

Note 14 - Reconciliation of Total Segment Operating Income to Net Income before Income Tax Expense (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pipeline Inspection [Member]
Revenues													$ 341,929,000	$ 382,002,000	$ 226,901,000
Costs of services													309,584,000	346,738,000	206,343,000
Gross margin													32,345,000	35,264,000	20,558,000
General and administrative													16,672,000	17,734,000	9,175,000
Depreciation, amortization and accretion													$ 2,512,000	$ 2,539,000	1,327,000
Asset Impairment Charges															702,000
Operating income (loss)													$ 13,161,000	$ 14,991,000	$ 9,354,000
Total Assets
December 31, 2015	$ 130,657,000				$ 136,224,000								130,657,000	$ 136,224,000
Integrity Services [Member]
Revenues													14,614,000
Costs of services													10,398,000
Gross margin													4,216,000
General and administrative													2,490,000
Depreciation, amortization and accretion													$ 421,000
Asset Impairment Charges
Operating income (loss)													$ 1,305,000
Total Assets
December 31, 2015	23,097,000												23,097,000
Water and Environmental Services [Member]
Revenues													14,648,000	$ 22,416,000	$ 22,232,000
Costs of services													6,279,000	8,617,000	7,347,000
Gross margin													8,369,000	13,799,000	14,885,000
General and administrative													3,351,000	3,090,000	3,292,000
Depreciation, amortization and accretion													2,494,000	3,806,000	3,837,000
Asset Impairment Charges													6,645,000	32,546,000	3,429,000
Operating income (loss)													(4,121,000)	(25,643,000)	$ 4,327,000
Total Assets
December 31, 2015	38,418,000				$ 50,296,000								$ 38,418,000	$ 50,296,000
Other Segments [Member]
Revenues
Costs of services
Gross margin
General and administrative													$ 1,282,000	$ 497,000
Depreciation, amortization and accretion
Asset Impairment Charges
Operating income (loss)													$ (1,282,000)	$ (497,000)
Total Assets
December 31, 2015	515,000				3,322,000								515,000	3,322,000
Revenues	89,764,000	$ 96,408,000	$ 90,953,000	$ 94,066,000	102,157,000	$ 111,016,000	$ 93,722,000	$ 97,523,000	$ 117,640,000	$ 116,980,000	$ 9,176,000	$ 5,337,000	371,191,000	404,418,000	$ 249,133,000	[1]
Costs of services													326,261,000	355,355,000	213,690,000	[1]
Gross margin	11,517,000	12,101,000	$ 10,763,000	$ 10,549,000	12,059,000	$ 13,281,000	$ 12,303,000	$ 11,420,000	13,652,000	$ 14,311,000	$ 3,725,000	$ 3,755,000	44,930,000	49,063,000	35,443,000	[1]
General and administrative													23,795,000	21,321,000	12,467,000	[1]
Depreciation, amortization and accretion													5,427,000	6,345,000	5,164,000	[1]
Asset Impairment Charges	1,078,000	$ 5,567,000			32,546,000				$ 4,131,000				6,645,000	32,546,000	4,131,000	[1]
Operating income (loss)													9,063,000	(11,149,000)	13,681,000	[1]
Interest expense, net													5,656,000	3,208,000	4,000,000	[1]
Gain on waiver of right of purchase and other, net													(1,136,000)	(92,000)	(37,000)	[1]
Net income before income tax expense													4,543,000	(14,711,000)	19,592,000	[1]
Offering Costs													$ 0	$ 446,000	1,376,000
Gain on reversal of contingent consideration											$ (11,250,000)				$ (11,250,000)	[1]
December 31, 2015	$ 192,687,000				$ 189,842,000								$ 192,687,000	$ 189,842,000
[1]	Recast - Note 2

Note 15 - Distributions (Detail

Note 15 - Distributions (Details Textual)	12 Months Ended
	Dec. 31, 2015
Percentage of Partnerships Outstanding Units Held By Affiliates	64.60%

Note 15 - Distributions (Deta73

Note 15 - Distributions (Details) - USD ($) $ / shares in Units, $ in Thousands		Feb. 12, 2016	[2]	Dec. 31, 2015	Nov. 13, 2015	Aug. 14, 2015	May. 14, 2015	Feb. 14, 2015	Dec. 31, 2014	Nov. 14, 2014	Aug. 14, 2014	May. 15, 2014	[3]	Feb. 12, 2016
Affiliated Entity [Member] | Subsequent Event [Member]
Total Cash Distribution	[1]	$ 3,107												$ 23,687
Affiliated Entity [Member]
Total Cash Distribution	[1]			$ 12,284	$ 3,092	$ 3,087	$ 3,053	$ 3,052	$ 8,296	$ 3,052	$ 2,980	$ 2,264
Subsequent Event [Member]
Per Unit Cash Distribution (in dollars per share)		$ 0.406413												$ 3.136711
Total Cash Distribution		$ 4,809												$ 37,105
Per Unit Cash Distribution (in dollars per share)				$ 1.625652	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 1.104646	$ 0.406413	$ 0.396844	$ 0.301389
Total Cash Distribution				$ 19,232	$ 4,809	$ 4,809	$ 4,808	$ 4,806	$ 13,064	$ 4,806	$ 4,693	$ 3,565
[1]	Approximately 64.6% of the Partnership's outstanding units at December 31, 2015 are held by affiliates.
[2]	Fourth quarter 2015 distribution was declared and paid in 2016.
[3]	Distribution was pro-rated from the date of our IPO through March 31, 2014.

Note 16 - Condensed Consolidate

Note 16 - Condensed Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Parent Company [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	$ 378,000	$ 982,000
Trade accounts receivable, net
Receivables from affiliates		$ 22,000
Deferred tax assets
Prepaid expenses and other
Total current assets	$ 378,000	$ 1,004,000
Property and equipment:
Property and equipment, at cost
Less: Accumulated depreciation
Total property and equipment, net
Intangible assets, net
Goodwill
Investment in subsidiaries	$ 43,021,000	$ 98,965,000
Notes receivable - affiliates
Debt issuance costs, net	$ 1,771,000	$ 2,318,000
Other assets
Total assets	$ 45,170,000	$ 102,287,000
Current liabilities:
Accounts payable	6,000	$ 34,000
Accounts payable - affiliates	$ 1,237,000
Accrued payroll and other		$ 6,000
Deferred tax liabilities
Income taxes payable
Total current liabilities	$ 1,243,000	$ 40,000
Long-term debt
Notes payable - affiliates
Deferred tax liabilities
Asset retirement obligations
Total liabilities	$ 1,243,000	$ 40,000
Commitments and contingencies
Total partners' capital	$ 33,954,000	75,764,000
Non-controlling interests	9,973,000	26,483,000
Total owners' equity	43,927,000	102,247,000
Total liabilities and owners' equity	45,170,000	102,287,000
Owners' equity:
Total partners' capital	33,954,000	75,764,000
Non-controlling interests	9,973,000	26,483,000
Total owners' equity	43,927,000	102,247,000
Total liabilities and owners' equity	45,170,000	102,287,000
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	19,570,000	16,598,000	$ 24,606,000
Trade accounts receivable, net	40,029,000	49,569,000
Receivables from affiliates	$ 5,601,000	8,809,000
Deferred tax assets		15,000
Prepaid expenses and other	$ 2,078,000	2,339,000
Total current assets	67,278,000	77,330,000
Property and equipment:
Property and equipment, at cost	20,790,000	27,769,000
Less: Accumulated depreciation	4,941,000	3,485,000
Total property and equipment, net	15,849,000	24,284,000
Intangible assets, net	26,135,000	28,414,000
Goodwill	53,914,000	$ 53,915,000
Investment in subsidiaries	10,465,000
Notes receivable - affiliates	$ 14,514,000	$ 3,903,000
Debt issuance costs, net
Other assets	$ 32,000	$ 35,000
Total assets	188,187,000	187,881,000
Current liabilities:
Accounts payable	467,000	2,161,000
Accounts payable - affiliates	912,000	586,000
Accrued payroll and other	6,855,000	7,605,000
Deferred tax liabilities	42,000
Income taxes payable	385,000	507,000
Total current liabilities	8,661,000	10,859,000
Long-term debt	$ 135,400,000	$ 77,600,000
Notes payable - affiliates
Deferred tax liabilities	$ 1,000
Asset retirement obligations	117,000	$ 33,000
Total liabilities	$ 144,179,000	88,492,000
Commitments and contingencies
Total partners' capital	$ 34,035,000	98,380,000
Non-controlling interests	9,973,000	1,009,000
Total owners' equity	44,008,000	99,389,000
Total liabilities and owners' equity	188,187,000	187,881,000
Owners' equity:
Total partners' capital	34,035,000	98,380,000
Non-controlling interests	9,973,000	1,009,000
Total owners' equity	44,008,000	99,389,000
Total liabilities and owners' equity	188,187,000	187,881,000
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	4,202,000	3,177,000	$ 2,084,000
Trade accounts receivable, net	$ 8,289,000	$ 4,514,000
Receivables from affiliates
Deferred tax assets	$ 34,000	$ 53,000
Prepaid expenses and other	286,000	101,000
Total current assets	12,811,000	7,845,000
Property and equipment:
Property and equipment, at cost	2,916,000	109,000
Less: Accumulated depreciation	428,000	53,000
Total property and equipment, net	2,488,000	56,000
Intangible assets, net	6,351,000	1,831,000
Goodwill	$ 11,359,000	$ 1,630,000
Investment in subsidiaries
Notes receivable - affiliates
Debt issuance costs, net
Other assets	$ 10,000	$ 19,000
Total assets	33,019,000	11,381,000
Current liabilities:
Accounts payable	1,732,000	266,000
Accounts payable - affiliates	4,042,000	8,839,000
Accrued payroll and other	$ 293,000	139,000
Deferred tax liabilities
Income taxes payable		39,000
Total current liabilities	$ 6,067,000	$ 9,283,000
Long-term debt	5,500,000
Notes payable - affiliates	13,850,000	$ 3,479,000
Deferred tax liabilities	$ 362,000	$ 438,000
Asset retirement obligations
Total liabilities	$ 25,779,000	$ 13,200,000
Commitments and contingencies
Total partners' capital	$ 7,240,000	$ (1,819,000)
Non-controlling interests
Total owners' equity	$ 7,240,000	$ (1,819,000)
Total liabilities and owners' equity	33,019,000	11,381,000
Owners' equity:
Total partners' capital	$ 7,240,000	$ (1,819,000)
Non-controlling interests
Total owners' equity	$ 7,240,000	$ (1,819,000)
Total liabilities and owners' equity	$ 33,019,000	$ 11,381,000
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents
Trade accounts receivable, net	$ (53,000)	$ (8,000)
Receivables from affiliates	$ (5,601,000)	$ (8,831,000)
Deferred tax assets
Prepaid expenses and other	$ (35,000)
Total current assets	$ (5,689,000)	$ (8,839,000)
Property and equipment:
Property and equipment, at cost
Less: Accumulated depreciation
Total property and equipment, net
Intangible assets, net
Goodwill
Investment in subsidiaries	$ (53,486,000)	$ (98,965,000)
Notes receivable - affiliates	$ (14,514,000)	$ (3,903,000)
Debt issuance costs, net
Other assets
Total assets	$ (73,689,000)	$ (111,707,000)
Current liabilities:
Accounts payable
Accounts payable - affiliates	$ (5,278,000)	$ (8,839,000)
Accrued payroll and other	$ (53,000)
Deferred tax liabilities
Income taxes payable	$ (35,000)
Total current liabilities	$ (5,366,000)	$ (8,839,000)
Long-term debt
Notes payable - affiliates	$ (13,850,000)	$ (3,479,000)
Deferred tax liabilities
Asset retirement obligations
Total liabilities	$ (19,216,000)	$ (12,318,000)
Commitments and contingencies
Total partners' capital	$ (44,500,000)	(98,470,000)
Non-controlling interests	(9,973,000)	(919,000)
Total owners' equity	(54,473,000)	(99,389,000)
Total liabilities and owners' equity	(73,689,000)	(111,707,000)
Owners' equity:
Total partners' capital	(44,500,000)	(98,470,000)
Non-controlling interests	(9,973,000)	(919,000)
Total owners' equity	(54,473,000)	(99,389,000)
Total liabilities and owners' equity	(73,689,000)	(111,707,000)
Cash and cash equivalents	24,150,000	20,757,000	$ 26,690,000	$ 484,000
Trade accounts receivable, net	$ 48,265,000	$ 54,075,000
Receivables from affiliates
Deferred tax assets	$ 34,000	$ 68,000
Prepaid expenses and other	2,329,000	2,440,000
Total current assets	74,778,000	77,340,000
Property and equipment, at cost	23,706,000	27,878,000
Less: Accumulated depreciation	5,369,000	3,538,000
Total property and equipment, net	18,337,000	24,340,000
Intangible assets, net	32,486,000	30,245,000
Goodwill	$ 65,273,000	$ 55,545,000	$ 75,466,000
Investment in subsidiaries
Notes receivable - affiliates
Debt issuance costs, net	$ 1,771,000	$ 2,318,000
Other assets	42,000	54,000
Total assets	192,687,000	189,842,000
Accounts payable	2,205,000	2,461,000
Accounts payable - affiliates	913,000	586,000
Accrued payroll and other	7,095,000	$ 7,750,000
Deferred tax liabilities	42,000
Income taxes payable	350,000	$ 546,000
Total current liabilities	10,605,000	11,343,000
Long-term debt	$ 140,900,000	$ 77,600,000
Notes payable - affiliates
Deferred tax liabilities	$ 363,000	$ 438,000
Asset retirement obligations	117,000	33,000
Total liabilities	$ 151,985,000	$ 89,414,000
Commitments and contingencies
Total partners' capital	$ 30,729,000	$ 73,855,000
Non-controlling interests	9,973,000	26,573,000
Total owners' equity	40,702,000	100,428,000
Total liabilities and owners' equity	192,687,000	189,842,000
Total partners' capital	30,729,000	73,855,000
Non-controlling interests	9,973,000	26,573,000
Total owners' equity	40,702,000	100,428,000
Total liabilities and owners' equity	$ 192,687,000	$ 189,842,000

Note 16 - Condensed Consolida75

Note 16 - Condensed Consolidating Statements of Operations (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Parent Company [Member] | Reportable Legal Entities [Member]
Revenues
Costs of services
Gross margin
Operating costs and expense:
General and administrative													$ 1,282,000
Depreciation, amortization and accretion
Asset Impairment Charges
Operating income (loss)													$ (1,282,000)
Other (expense) income:
Equity earnings in subsidiaries													6,115,000	$ (14,134,000)
Interest expense, net													$ (902,000)	$ (983,000)	$ (18,000)
Gain on waiver of right of purchase and other, net
Net income before income tax expense													$ 3,931,000	$ (15,563,000)	$ (1,394,000)
Income Tax Expense (Benefit)
Net income (loss)													$ 3,931,000	$ (15,563,000)	$ (1,394,000)
Net income attributable to non-controlling interests													143,000	4,646,000
Net income (loss) attributable to partners / controlling interests													$ 3,788,000	$ (20,209,000)	$ (1,394,000)
Revenues
Costs of services
Gross margin
Offering costs														$ (446,000)	$ (1,376,000)
Gain on reversal of contingent consideration
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Revenues													$ 329,086,000	370,081,000	$ 222,250,000
Costs of services													290,524,000	323,821,000	188,928,000
Gross margin													38,562,000	46,260,000	33,322,000
Operating costs and expense:
General and administrative													18,180,000	19,257,000	11,283,000
Depreciation, amortization and accretion													4,832,000	6,136,000	5,027,000
Asset Impairment Charges													6,645,000	32,546,000	3,429,000
Operating income (loss)													8,905,000	$ (11,679,000)	13,583,000
Other (expense) income:
Equity earnings in subsidiaries													1,010,000
Interest expense, net													(4,115,000)	$ (1,892,000)	(3,822,000)
Gain on waiver of right of purchase and other, net													1,116,000	84,000	41,000
Net income before income tax expense													6,916,000	(13,487,000)	21,052,000
Income Tax Expense (Benefit)													372,000	356,000	14,187,000
Net income (loss)													6,544,000	(13,843,000)	6,865,000
Net income attributable to non-controlling interests													429,000	291,000	22,000
Net income (loss) attributable to partners / controlling interests													6,115,000	(14,134,000)	6,843,000
Revenues													329,086,000	370,081,000	222,250,000
Costs of services													290,524,000	323,821,000	188,928,000
Gross margin													38,562,000	$ 46,260,000	$ 33,322,000
Offering costs
Gain on reversal of contingent consideration															$ 11,250,000
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Revenues													54,708,000	$ 34,337,000	26,883,000
Costs of services													48,340,000	31,534,000	24,762,000
Gross margin													6,368,000	2,803,000	2,121,000
Operating costs and expense:
General and administrative													4,333,000	2,064,000	1,184,000
Depreciation, amortization and accretion													$ 595,000	$ 209,000	137,000
Asset Impairment Charges															702,000
Operating income (loss)													$ 1,440,000	$ 530,000	98,000
Other (expense) income:
Equity earnings in subsidiaries
Interest expense, net													$ (639,000)	$ (333,000)	(160,000)
Gain on waiver of right of purchase and other, net													20,000	8,000	(4,000)
Net income before income tax expense													821,000	205,000	(66,000)
Income Tax Expense (Benefit)													80,000	112,000	1,050,000
Net income (loss)													$ 741,000	$ 93,000	$ (1,116,000)
Net income attributable to non-controlling interests
Net income (loss) attributable to partners / controlling interests													$ 741,000	$ 93,000	$ (1,116,000)
Revenues													54,708,000	34,337,000	26,883,000
Costs of services													48,340,000	31,534,000	24,762,000
Gross margin													6,368,000	$ 2,803,000	$ 2,121,000
Offering costs
Gain on reversal of contingent consideration
Consolidation, Eliminations [Member]
Revenues													(12,603,000)
Costs of services													$ (12,603,000)
Gross margin
Operating costs and expense:
General and administrative
Depreciation, amortization and accretion
Asset Impairment Charges
Operating income (loss)
Other (expense) income:
Equity earnings in subsidiaries													$ (7,125,000)	$ 14,134,000
Interest expense, net
Gain on waiver of right of purchase and other, net
Net income before income tax expense													$ (7,125,000)	$ 14,134,000
Income Tax Expense (Benefit)
Net income (loss)													$ (7,125,000)	$ 14,134,000
Net income attributable to non-controlling interests													27,000	36,000
Net income (loss) attributable to partners / controlling interests													(7,152,000)	$ 14,098,000
Revenues													(12,603,000)
Costs of services													$ (12,603,000)
Gross margin
Offering costs
Gain on reversal of contingent consideration
Revenues	$ 89,764,000	$ 96,408,000	$ 90,953,000	$ 94,066,000	$ 102,157,000	$ 111,016,000	$ 93,722,000	$ 97,523,000	$ 117,640,000	$ 116,980,000	$ 9,176,000	$ 5,337,000	$ 371,191,000	$ 404,418,000	$ 249,133,000	[1]
Costs of services													326,261,000	355,355,000	213,690,000	[1]
Gross margin	11,517,000	12,101,000	$ 10,763,000	$ 10,549,000	12,059,000	$ 13,281,000	$ 12,303,000	$ 11,420,000	13,652,000	$ 14,311,000	$ 3,725,000	$ 3,755,000	44,930,000	49,063,000	35,443,000	[1]
General and administrative													23,795,000	21,321,000	12,467,000	[1]
Depreciation, amortization and accretion													5,427,000	6,345,000	5,164,000	[1]
Asset Impairment Charges	1,078,000	5,567,000			32,546,000				4,131,000				6,645,000	32,546,000	4,131,000	[1]
Operating income (loss)													$ 9,063,000	$ (11,149,000)	13,681,000	[1]
Equity earnings in subsidiaries
Interest expense, net													$ (5,656,000)	$ (3,208,000)	(4,000,000)	[1]
Gain on waiver of right of purchase and other, net													1,136,000	92,000	37,000	[1]
Net income before income tax expense													4,543,000	(14,711,000)	19,592,000	[1]
Income Tax Expense (Benefit)									13,973,000	$ 1,211,000	$ 53,000		452,000	468,000	15,237,000	[1]
Net income (loss)	1,046,000	(1,640,000)	$ 1,859,000	$ 2,826,000	(28,722,000)	$ 5,097,000	$ 4,929,000	$ 3,517,000	(15,188,000)	4,488,000	12,824,000	$ 2,231,000	4,091,000	(15,179,000)	4,355,000	[1]
Net income attributable to non-controlling interests													599,000	4,973,000	22,000	[1]
Net income (loss) attributable to partners / controlling interests													3,492,000	(20,152,000)	4,333,000	[1]
Revenues	89,764,000	96,408,000	90,953,000	94,066,000	102,157,000	111,016,000	93,722,000	97,523,000	117,640,000	116,980,000	9,176,000	5,337,000	371,191,000	404,418,000	249,133,000	[1]
Costs of services													326,261,000	355,355,000	213,690,000	[1]
Gross margin	$ 11,517,000	$ 12,101,000	$ 10,763,000	$ 10,549,000	$ 12,059,000	$ 13,281,000	$ 12,303,000	$ 11,420,000	$ 13,652,000	$ 14,311,000	3,725,000	$ 3,755,000	44,930,000	49,063,000	35,443,000	[1]
Offering costs													$ 0	$ (446,000)	(1,376,000)
Gain on reversal of contingent consideration											$ 11,250,000				$ 11,250,000	[1]
[1]	Recast - Note 2

Note 16 - Condensed Consolida76

Note 16 - Condensed Consolidating Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Parent Company [Member] | Reportable Legal Entities [Member]
Net income (loss)													$ 3,931	$ (15,563)	$ (1,394)
Other comprehensive loss - foreign currency translation
Comprehensive income (loss)													$ 3,931	$ (15,563)	$ (1,394)
Comprehensive income attributable to non-controlling interests													143	4,646
Comprehensive income (loss) attributable to partners													3,788	(20,209)	$ (1,394)
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Net income (loss)													$ 6,544	$ (13,843)	$ 6,865
Other comprehensive loss - foreign currency translation
Comprehensive income (loss)													$ 6,544	$ (13,843)	$ 6,865
Comprehensive income attributable to non-controlling interests													429	291	22
Comprehensive income (loss) attributable to partners													6,115	(14,134)	6,843
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Net income (loss)													741	93	(1,116)
Other comprehensive loss - foreign currency translation													(1,178)	(621)	(112)
Comprehensive income (loss)													$ (437)	$ (528)	$ (1,228)
Comprehensive income attributable to non-controlling interests
Comprehensive income (loss) attributable to partners													$ (437)	$ (528)	$ (1,228)
Consolidation, Eliminations [Member]
Net income (loss)													(7,125)	14,134
Other comprehensive loss - foreign currency translation													(564)	(316)
Comprehensive income (loss)													(7,689)	13,818
Comprehensive income attributable to non-controlling interests													(430)	(279)
Comprehensive income (loss) attributable to partners													(7,259)	14,097
Net income (loss)	$ 1,046	$ (1,640)	$ 1,859	$ 2,826	$ (28,722)	$ 5,097	$ 4,929	$ 3,517	$ (15,188)	$ 4,488	$ 12,824	$ 2,231	4,091	(15,179)	$ 4,355	[1]
Other comprehensive loss - foreign currency translation													(1,742)	(937)	(112)
Comprehensive income (loss)													2,349	(16,116)	4,243
Comprehensive income attributable to non-controlling interests													142	4,658	22
Comprehensive income (loss) attributable to partners													$ 2,207	$ (20,774)	$ 4,221
[1]	Recast - Note 2

Note 16 - Condensed Consolida77

Note 16 - Condensed Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	May. 06, 2015	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reportable Legal Entities [Member] | Parent Company [Member] | TIR Entities [Member]
Investing activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Parent Company [Member] | Brown Integrity, LLC [Member]
Investing activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Parent Company [Member]
Operating activities:
Net income (loss)														$ 3,931	$ (15,563)	$ (1,394)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion
Asset Impairment Charges
(Gain) loss on asset disposal
Interest expense from debt issuance cost amortization														$ 547	$ 714
Amortization of equity-based compensation														$ 1,167	$ 785
Equity earnings in investee company
Distributions from investee company
Equity earnings in subsidiaries														$ (6,115)	$ 14,134
Deferred tax benefit, net
Non-cash allocated expenses														$ 648
Changes in assets and liabilities:
Trade accounts receivable
Receivables from affiliates														$ 22	$ (22)
Prepaid expenses and other															(285)
Accounts payable and accrued payroll and other														$ 1,203	$ 21
Income taxes payable
Net cash provided by (used in) operating activities														$ 1,403	$ (216)
Investing activities:
Proceeds from fixed asset disposals
Cash paid for acquisition
Purchases of property and equipment
Net cash used in investing activities
Advances on long-term debt
Repayment of long-term debt
Distributions from subsidiaries														$ 17,225	$ 14,541
Distributions to limited partners														$ (19,232)	$ (13,064)
Distributions to non-controlling members of the TIR Entities
Net cash provided by (used in) financing activities														$ (2,007)	$ 1,198
Effect of exchange rates on cash
Net increase (decrease) in cash and cash equivalents														$ (604)	$ 982
Cash and cash equivalents, beginning of period					$ 982									982
Cash and cash equivalents, end of period		$ 378				$ 982								$ 378	$ 982
Proceeds from initial public offering															80,213
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC															(80,213)
Payment of offering costs															$ (314)
Payment of debt issuance costs
Distributions to members prior to IPO															$ (279)
Contribution attributable to general partner															$ 314
Non-cash items:
Accounts payable excluded from capital expenditures
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member] | TIR Entities [Member]
Investing activities:
Cash paid for acquisition														$ (52,588)
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member] | Brown Integrity, LLC [Member]
Investing activities:
Cash paid for acquisition														(10,436)
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Operating activities:
Net income (loss)														6,544	$ (13,843)	$ 6,865
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion														5,102	6,304
Asset Impairment Charges														$ 6,645	32,546	3,429
(Gain) loss on asset disposal															$ 3
Interest expense from debt issuance cost amortization
Amortization of equity-based compensation
Equity earnings in investee company														$ (102)	$ (46)
Distributions from investee company														100	$ 55
Equity earnings in subsidiaries														(1,010)
Deferred tax benefit, net														$ 58	$ (22)
Non-cash allocated expenses															497
Changes in assets and liabilities:
Trade accounts receivable														$ 9,585	4,123
Receivables from affiliates														(22)	(773)
Prepaid expenses and other														302	(248)
Accounts payable and accrued payroll and other														2,111	(2,326)
Income taxes payable														(157)	(14,481)
Net cash provided by (used in) operating activities														29,156	11,789
Investing activities:
Proceeds from fixed asset disposals														2
Cash paid for acquisition															(1,769)
Purchases of property and equipment														(1,607)	(483)
Net cash used in investing activities														(64,629)	(2,252)
Advances on long-term debt														63,300	7,600
Repayment of long-term debt														(5,500)	(5,000)
Distributions from subsidiaries														$ (17,225)	$ (14,541)
Distributions to limited partners
Distributions to non-controlling members of the TIR Entities														$ (1,567)	$ (4,683)
Net cash provided by (used in) financing activities														39,008	(17,228)
Effect of exchange rates on cash														(563)	(317)
Net increase (decrease) in cash and cash equivalents														2,972	(8,008)
Cash and cash equivalents, beginning of period					16,598				$ 24,606					16,598	24,606
Cash and cash equivalents, end of period		19,570				16,598				$ 24,606				19,570	$ 16,598	24,606
Proceeds from initial public offering
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC
Payment of offering costs
Payment of debt issuance costs															$ (883)
Distributions to members prior to IPO															111
Contribution attributable to general partner															168
Non-cash items:
Accounts payable excluded from capital expenditures														$ 6	756
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member] | TIR Entities [Member]
Investing activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member] | Brown Integrity, LLC [Member]
Investing activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Operating activities:
Net income (loss)														$ 741	93	(1,116)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion														$ 902	$ 209
Asset Impairment Charges																702
(Gain) loss on asset disposal														$ (1)
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, net														$ (90)	$ 9
Non-cash allocated expenses
Changes in assets and liabilities:
Trade accounts receivable														$ (546)	$ 2,527
Receivables from affiliates															795
Prepaid expenses and other														$ (69)	(400)
Accounts payable and accrued payroll and other														(4,536)	(659)
Income taxes payable														(39)	(1,131)
Net cash provided by (used in) operating activities														$ (3,638)	$ 1,443
Investing activities:
Proceeds from fixed asset disposals
Cash paid for acquisition
Purchases of property and equipment														$ (250)	$ (34)
Net cash used in investing activities														(250)	$ (34)
Advances on long-term debt														$ 5,500
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
Effect of exchange rates on cash														(587)	$ (316)
Net increase (decrease) in cash and cash equivalents														1,025	1,093
Cash and cash equivalents, beginning of period					$ 3,177				$ 2,084					3,177	2,084
Cash and cash equivalents, end of period		$ 4,202				$ 3,177				$ 2,084				4,202	$ 3,177	$ 2,084
Proceeds from initial public offering
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC
Payment of offering costs
Payment of debt issuance costs
Distributions to members prior to IPO
Contribution attributable to general partner
Non-cash items:
Accounts payable excluded from capital expenditures														$ 94
Consolidation, Eliminations [Member] | TIR Entities [Member]
Investing activities:
Cash paid for acquisition
Consolidation, Eliminations [Member] | Brown Integrity, LLC [Member]
Investing activities:
Cash paid for acquisition
Consolidation, Eliminations [Member]
Operating activities:
Net income (loss)														$ (7,125)	$ 14,134
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion
Asset Impairment Charges
(Gain) loss on asset disposal
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														$ 7,125	$ (14,134)
Deferred tax benefit, 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 fixed asset disposals
Cash paid for acquisition
Purchases of property and equipment
Net cash used in investing 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
Effect 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 offering costs
Payment of debt issuance costs
Distributions to members prior to IPO
Contribution attributable to general partner
Non-cash items:
Accounts payable excluded from capital expenditures
TIR Entities [Member]
Investing activities:
Cash paid for acquisition														$ (52,588)
Brown Integrity, LLC [Member]
Investing activities:
Cash paid for acquisition	$ (10,400)													(10,436)
Net income (loss)		$ 1,046	$ (1,640)	$ 1,859	$ 2,826	$ (28,722)	$ 5,097	$ 4,929	$ 3,517	$ (15,188)	$ 4,488	$ 12,824	$ 2,231	4,091	$ (15,179)	$ 4,355	[1]
Depreciation, amortization and accretion														6,004	6,513	5,261
Asset Impairment Charges		1,078	$ 5,567			32,546				4,131				6,645	32,546	$ 4,131	[1]
(Gain) loss on asset disposal														(1)	3
Interest expense from debt issuance cost amortization														547	714	$ 1,219
Amortization of equity-based compensation														1,167	785	90
Equity earnings in investee company														(102)	(46)	(32)
Distributions from investee company														$ 100	$ 55
Equity earnings in subsidiaries
Deferred tax benefit, net														$ (32)	$ (13)	$ (2,016)
Non-cash allocated expenses														648	497
Trade accounts receivable														$ 9,039	$ 6,650	$ (8,793)
Receivables from affiliates
Prepaid expenses and other														$ 233	$ (933)	283
Accounts payable and accrued payroll and other														(1,222)	(2,964)	(1,910)
Income taxes payable														(196)	(15,612)	15,816
Net cash provided by (used in) operating activities														26,921	$ 13,016	$ 7,154
Proceeds from fixed asset disposals														$ 2
Cash paid for acquisition															$ (1,769)	$ (500)
Purchases of property and equipment														$ (1,857)	(517)	(3,829)
Net cash used in investing activities														(64,879)	(2,286)	5,779
Advances on long-term debt														68,800	7,600	75,000
Repayment of long-term debt														$ (5,500)	$ (5,000)	$ (19,385)
Distributions from subsidiaries
Distributions to limited partners														$ (19,232)	$ (13,064)
Distributions to non-controlling members of the TIR Entities														(1,567)	(4,683)
Net cash provided by (used in) financing activities														42,501	(16,030)	$ 13,363
Effect of exchange rates on cash														(1,150)	(633)	(90)
Net increase (decrease) in cash and cash equivalents														3,393	(5,933)	26,206
Cash and cash equivalents, beginning of period					$ 20,757				$ 26,690				$ 484	20,757	26,690	484
Cash and cash equivalents, end of period		$ 24,150				$ 20,757				$ 26,690				$ 24,150	20,757	$ 26,690
Proceeds from initial public offering															80,213
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC															(80,213)
Payment of offering costs															(314)	$ (2,539)
Payment of debt issuance costs															(883)	$ (3,368)
Distributions to members prior to IPO															(168)
Contribution attributable to general partner															482	$ 6,210
Non-cash items:
Accounts payable excluded from capital expenditures														$ 100	$ 756	$ 330
[1]	Recast - Note 2

Note 16 - Condensed Consolida78

Note 16 - Condensed Consolidated Statements of Cash Flows (Details) (Parentheticals)	Dec. 31, 2015	May. 06, 2015	Feb. 01, 2015	Dec. 31, 2013
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%

Quarterly Financial Informati79

Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	[1]
Revenues	$ 89,764	$ 96,408	$ 90,953	$ 94,066	$ 102,157	$ 111,016	$ 93,722	$ 97,523	$ 117,640	$ 116,980	$ 9,176	$ 5,337	$ 371,191	$ 404,418	$ 249,133
Gross margin	11,517	12,101	$ 10,763	$ 10,549	12,059	$ 13,281	$ 12,303	$ 11,420	13,652	$ 14,311	$ 3,725	$ 3,755	44,930	49,063	35,443
Asset Impairment Charges	1,078	5,567			32,546				4,131				6,645	32,546	4,131
Net income (loss)	1,046	(1,640)	$ 1,859	$ 2,826	(28,722)	$ 5,097	$ 4,929	$ 3,517	(15,188)	$ 4,488	$ 12,824	$ 2,231	4,091	(15,179)	4,355
Net income attributable to limited partners	$ 706	$ (1,809)	$ 1,936	$ 2,659	$ (30,131)	$ 3,555	$ 3,680	$ 2,744	$ (15,210)	$ 4,488	12,824	$ 2,231	$ 4,140	$ (20,301)
Net income (loss) per common limited partner unit - basic and diluted (in dollars per share)	$ 0.10	$ (0.15)	$ 0.18	$ 0.22									$ 0.35	$ (1.72)
Net income (loss) per subordinated limited partner unit - basic and diluted (in dollars per share)	$ 0.10	$ (0.15)	$ 0.18	$ 0.22	$ (2.51)	$ 0.30	$ 0.31	$ 0.18					$ 0.35	$ (1.72)
Net income (loss) per common limited partner unit - basic (in dollars per share)					(2.51)	0.30	0.31	0.18
Net income (loss) per common limited partner unit - diluted (in dollars per share)					$ (2.51)	$ 0.30	$ 0.31	$ 0.17
Gain on reversal of contingent consideration											11,250				11,250
Income Tax Expense (Benefit)									$ 13,973	$ 1,211	$ 53		$ 452	$ 468	$ 15,237
[1]	Recast - Note 2

Uncategorized Items - celp-2015

Label	Element	Value
AOCI Attributable to Parent [Member]
us-gaap_ProfitLoss	us-gaap_ProfitLoss
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	$ (317,000)
General Partner [Member]
us-gaap_ProfitLoss	us-gaap_ProfitLoss	(446,000)
us-gaap_ProfitLoss	us-gaap_ProfitLoss	$ (497,000)
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
Parent Net Investment Attributable to Controlling Interest [Member]
us-gaap_ProfitLoss	us-gaap_ProfitLoss	$ 1,092,000
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(304,000)
Parent Net Investment Attributable to Noncontrolling Interest [Member]
us-gaap_ProfitLoss	us-gaap_ProfitLoss	(6,000)
Noncontrolling Interest [Member]
us-gaap_ProfitLoss	us-gaap_ProfitLoss	4,979,000
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(315,000)
Owners Equity Member
us-gaap_ProfitLoss	us-gaap_ProfitLoss	(446,000)
us-gaap_ProfitLoss	us-gaap_ProfitLoss	(15,819,000)
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	$ (632,000)
Common Units [Member]
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
Subordinated Units [Member]
us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax