Cypress Environmental Partners (CELPQ) 10-Q 16 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 16, 2016
Common Units [Member]
Entity Common Stock, Shares Outstanding (in shares)		5,928,067
Subordinated Units [Member]
Entity Common Stock, Shares Outstanding (in shares)		5,913,000
Entity Registrant Name	Cypress Energy Partners, L.P.
Entity Central Index Key	1,587,246
Trading Symbol	celp
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Common Units [Member]
Partners’ capital:
Partner's capital	$ (1,890)	$ 253
Total owners' equity	(1,890)	253
Subordinated Units [Member]
Partners’ capital:
Partner's capital	56,767	59,143
Total owners' equity	56,767	59,143
Cash and cash equivalents	25,850	24,150
Trade accounts receivable, net	40,704	48,265
Prepaid expenses and other	1,989	2,329
Total current assets	68,543	74,744
Property and equipment, at cost	24,136	23,706
Less: Accumulated depreciation	6,039	5,369
Total property and equipment, net	18,097	18,337
Intangible assets, net	31,851	32,486
Goodwill	$ 65,363	65,273
Other assets		42
Total assets	$ 183,854	190,882
Accounts payable	2,420	2,205
Accounts payable - affiliates	517	913
Accrued payroll and other	8,572	7,095
Income taxes payable	529	350
Total current liabilities	12,038	10,563
Long-term debt	135,269	139,129
Deferred tax liabilities	393	371
Asset retirement obligations	117	117
Total liabilities	$ 147,817	$ 150,180
Commitments and contingencies - Note 9
General partner	$ (25,876)	$ (25,876)
Accumulated other comprehensive loss	(2,203)	(2,791)
Total partners' capital	26,798	30,729
Non-controlling interests	9,239	9,973
Total owners' equity	36,037	40,702
Total liabilities and owners' equity	$ 183,854	$ 190,882

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - shares	Mar. 31, 2016	Dec. 31, 2015
Common Units [Member]
Limited Partners' Capital Account, Units Outstanding	5,928,067	5,920,467
Subordinated Units [Member]
Limited Partners' Capital Account, Units Outstanding	5,913,000	5,913,000

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016		Mar. 31, 2015
Common Units [Member]
Other (expense) income:
Net income (loss)	$ (13)
Net income (loss) attributable to limited partners	$ (13)		$ 1,330
Net income (loss) per limited partner unit - basic and diluted (in dollars per share)	$ 0		$ 0.22
Weighted average common units outstanding - basic and diluted (in shares)	5,923,167		5,915,159
Subordinated Units [Member]
Other (expense) income:
Net income (loss)	$ (13)
Net income (loss) attributable to limited partners	$ (13)		$ 1,329
Net income (loss) per limited partner unit - basic and diluted (in dollars per share)	$ 0		$ 0.22
Weighted average subordinated units outstanding - basic and diluted (in shares)	5,913,000		5,913,000
Revenues	$ 73,474		$ 94,066
Costs of services	65,714		83,517
Gross margin	7,760		10,549
General and administrative	6,189	[1]	5,262
Depreciation, amortization and accretion	1,225		1,258
Operating income	346		4,029
Interest expense, net	(1,618)		(1,007)
Other, net	23		8
Net income (loss) before income tax expense	(1,249)		3,030
Income tax expense	112		204
Net income (loss)	(1,361)		2,826
Net income (loss) attributable to non-controlling interests	(367)		167
Net income (loss) attributable to partners / controlling interests	(994)		$ 2,659
Net (loss) attributable to general partner	(968)
Net income (loss) attributable to limited partners	$ (26)		$ 2,659
[1]	Amount includes $1.0 million of corporate charges from our sponsor that were previously covered by the administrative fee pursuant to out omnibus agreement allocated to the PIS and W&ES segments.

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Net income (loss)	$ (1,361)	$ 2,826
Foreign currency translation adjustment	588	(885)
Comprehensive income (loss)	(773)	1,941
Comprehensive (loss) attributable to non-controlling interests	(367)	$ (290)
Comprehensive (loss) attributable to general partner	(968)
Comprehensive income attributable to controlling interests	$ 562	$ 2,231

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
TIR Entities [Member]
Investing activities:
Cash paid for acquisition		$ (52,588)
Net income (loss)	$ (1,361)	2,826
Depreciation, amortization and accretion	$ 1,433	1,314
Loss on asset disposal		3
Interest expense from debt issuance cost amortization	$ 140	134
Amortization of equity-based compensation	317	211
Equity earnings in investee company	(17)	$ (2)
Distributions from investee company	63
Deferred tax benefit, net	36
Non-cash allocated expenses	968
Trade accounts receivable	7,561	$ 1,870
Prepaid expenses and other	334	383
Accounts payable and accrued payroll and other	(1,329)	(6,739)
Income taxes payable	(179)	(67)
Net cash provided by operating activities	10,982	13,545
Purchase of property and equipment	(496)	(930)
Net cash used in investing activities	$ 496	53,518
Financing activities:
Advances on long-term debt		$ 52,600
Repayment of long-term debt	$ (4,000)
Distributions to limited partners	(4,810)	$ (4,806)
Distributions to non-controlling members	(367)	(1,421)
Net cash provided by (used in) financing activities	(9,177)	46,373
Effect of exchange rates on cash	(391)	616
Net increase in cash and cash equivalents	1,700	5,784
Cash and cash equivalents, beginning of period	24,150	20,757
Cash and cash equivalents, end of period	25,850	26,541
Non-cash items:
Accounts payable excluded from capital expenditures	$ 67	$ 51

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows (Parentheticals)	Mar. 31, 2016	Mar. 31, 2015	Feb. 01, 2015
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%	49.90%

Unaudited Condensed Consolidat8

Unaudited Condensed Consolidated Statement of Owners' Equity - 3 months ended Mar. 31, 2016 - USD ($) $ in Thousands	General Partner [Member]	AOCI Attributable to Parent [Member]	Owners Equity Member	Common Units [Member]	Subordinated Units [Member]	Noncontrolling Interest [Member]	Total
Owners' equity at Dec. 31, 2015	$ (25,876)	$ (2,791)	$ 40,702	$ 253	$ 59,143	$ 9,973	$ 40,702
Net income for the period January 1, 2016 through March 31, 2016	(968)		(1,361)	$ (13)	$ (13)	$ (367)	(1,361)
Foreign currency translation adjustment		$ 588	588				588
Partners' Capital Account, Contributions	$ 968		968
Distributions to partners			(4,810)	$ (2,407)	$ (2,403)
Distributions to non-controlling interests			(367)			$ (367)
Equity-based compensation			317	277	40
Owners' equity at Mar. 31, 2016	$ (25,876)	$ (2,203)	$ 36,037	$ (1,890)	$ 56,767	$ 9,239	$ 36,037

Note 1 - Organization and Opera

Note 1 - Organization and Operations	3 Months Ended
	Mar. 31, 2016
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, public utility companies 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 5,928,067 common units were made available to the general public. The remaining common units and 100% of the subordinated units are constructively owned by affiliates, employees and directors of the Partnership. Our business is organized into the Pipeline Inspection Services (“PIS”), Integrity Services (“IS”) and Water and Environmental Services (“W&ES”) reportable segments. In conjunction with our acquisition of a 51% interest in Brown Integrity, LLC (see Note 3), we changed our reportable segments during the second quarter of 2015 by adding the IS segment (see Note 10). 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”) companies, public utility companies, 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 7). We also own a 25% member interest in the managed SWD facility.

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of and for the three months ended March 31, 2016 and 2015 include our accounts and those of our controlled subsidiaries. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. All significant intercompany transactions and account balances have been eliminated in consolidation. The Unaudited Condensed Consolidated Balance Sheet at December 31, 2015 is derived from audited financial statements. We have made certain reclassifications to the prior period financial statements to conform with classification methods used in the current fiscal year. These reclassifications have had the effect of reducing previously reported total assets and total liabilities as the adoption of required accounting guidance from the Financial Accounting Standards Board (“FASB”) necessitated the netting presentation of certain assets and liabilities. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the consolidated financial position and consolidated results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2015 included in our Form 10-K. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. Use of Estimates in the Preparation of Financial Statements The preparation of the Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates. Significant Accounting Policies Our significant accounting policies are consistent with those disclosed in Note 2 included in our audited financial statements as of and for the year ended December 31, 2015 included in our Form 10-K. Income Taxes A publicly-traded partnership is required to generate at least 90% of its gross income (as defined for federal income tax purposes) from certain qualifying sources. At least 90% of our gross income has been qualifying income since our IPO. As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the Partnership’s net income (loss) is generally borne by the individual partners. Net income (loss) for financial statement purposes may differ significantly from taxable income of the partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under our partnership agreement. The aggregated difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partners’ tax attributes in us is not available to us. The Partnership’s Canadian activity remains taxable in Canada, as well as the activities of a wholly owned subsidiary, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”) and a 51% owned and controlled subsidiary, Brown Integrity – PUC, LLC (“Brown-PUC”), both of which have elected to be taxed as corporations for U.S. federal income tax purposes. Consequently, the Partnership records income tax expense for our Canadian operations, our U.S. corporate operations and any state income and franchise taxes specifically applicable to the Partnership. Non-controlling Interest We have certain consolidated subsidiaries in which outside parties own interests. The non-controlling interest shown in our Unaudited Condensed Consolidated Financial Statements represents the other owners’ share of these entities. Identifiable Intangible Assets Our recorded identifiable intangible assets primarily include customer lists, trademarks and trade names. Identifiable intangible assets with finite lives are amortized over their estimated useful lives, which is the period over which the asset is expected to contribute directly or indirectly to our future cash flows. We have no indefinite-lived intangibles other than goodwill. The determination of the fair value of the intangible assets and the estimated useful lives are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, the income approach, or the cost approach, (2) our expected use of the asset, (3) the expected useful life of related assets, (4) any legal, regulatory, or contractual provisions, including renewal or extension periods that would cause substantial costs or modifications to existing agreements, and (5) the effects of demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. There were no impairments of identifiable intangible assets during the three month periods ended March 31, 2016 and 2015. Goodwill Goodwill is not amortized, but is subject to an annual review on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) for impairment at a reporting unit level. The reporting unit or units used to evaluate and measure goodwill for impairment are determined primarily from the manner in which the business is managed or operated. A reporting unit is an operating segment or a component that is one level below an operating segment. We have determined that PIS, IS and W&ES are the appropriate reporting units for testing goodwill impairment. The accounting estimate relative to assessing the impairment of goodwill is a critical accounting estimate for each of our reportable segments. If future results do not meet internal forecasts, it is possible that we could incur impairments in future periods. There were no impairments of goodwill during the three month periods ended March 31, 2016 and 2015. Impairments of Long-Lived Assets We assess property and equipment for possible impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Such indicators include, among others, the nature of the asset, the projected future economic benefit of the asset, changes in regulatory and political environments and historical and future cash flow and profitability measurements. If the carrying value of an asset exceeds the future undiscounted cash flows expected from the asset, we recognize an impairment charge for the excess of carrying value of the asset over its estimated fair value. Determination as to whether and how much an asset is impaired involves management estimates on highly uncertain matters such as future commodity prices, the effects of inflation on operating expenses and the outlook for national or regional market supply and demand for the services we provide. If future results do not meet internal forecasts, it is possible that we could incur impairments in future periods. There were no impairments of long-lived assets recorded for the three month periods ended March 31, 2016 and 2015. New Accounting Standards The FASB issued Accounting Standards Update (“ASU”) 2016-09 – Compensation – Stock Compensation The FASB issued ASU 2016-02 – Leases in February 2016. This guidance was proposed in an attempt to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The main difference between previous GAAP and this new guidance is the recognition on the balance sheets of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application is permitted. We are currently examining the guidance provided in the ASU and determining the impact this guidance will have on our Unaudited Condensed Consolidated Financial Statements. The FASB issued ASU 2015-17 – Income Taxes in November 2015. ASU 2015-17 was issued as a part of the FASB’s initiative to reduce complexity in accounting standards. This ASU is effective for annual and interim periods beginning after December 15, 2016 with earlier application permitted as of the beginning of an annual reporting period. The Partnership has elected early application of this guidance beginning January 1, 2016. The guidance simplifies the presentation of deferred income taxes by requiring deferred tax liabilities and assets be classified as noncurrent in a classified consolidated balance sheet. Therefore, the Partnership’s deferred tax assets and liabilities have been classified as noncurrent in the Unaudited Condensed Consolidated Balance Sheets for all periods presented. Business Combinations The FASB issued ASU 2015-06 – Earnings Per Share The FASB issued ASU 2015-05 – Intangibles – Goodwill and Other – Internal-Use Software The FASB issued ASU 2015-03 – Interest – Imputation of Interest long-term debt The FASB issued ASU 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers – Deferral of the Effective Date

Note 3 - Acquisitions

Note 3 - Acquisitions	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	3. Acquisitions Brown Integrity, LLC In May 2015, the Partnership acquired a 51% interest in Brown Integrity, LLC (“Brown”), a hydrostatic testing integrity services business for $10.4 million (net of cash acquired) financed through the Partnership’s credit facilities. The Partnership has the right, but not the obligation, to acquire the remaining 49% of Brown in any combination of cash and/or units commencing May 1, 2017 pursuant to a formula prescribed in the purchase document. 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 10). TIR Entities Effective February 1, 2015, the Partnership acquired the remaining 49.9% interest in the TIR Entities previously held by affiliates of Cypress Energy Holdings, LLC (“Holdings”) for $52.6 million. We financed this acquisition with borrowings under our acquisition revolving credit facility (see Note 4).

Note 4 - Credit Agreement

Note 4 - Credit Agreement	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	4. 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. Outstanding borrowings at March 31, 2016 and December 31, 2015 under the Credit Agreement were as follows: March 31, December 31, 2016 2015 (in thousands) Working Capital Revolving Credit Facility (WCRCF) $ 48,000 $ 52,000 Acquisition Revolving Credit Facility (ARCF) 88,900 88,900 Total borrowings 136,900 140,900 Debt issuance costs, net 1,631 1,771 Long-term debt $ 135,269 $ 139,129 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. Available borrowings under the ARCF may be limited by certain financial covenant ratios as defined in the Credit Agreement. The obligations under our Credit Agreement are secured by a first priority lien on substantially all assets of the Partnership. All borrowings under the Credit Agreement bear interest, at our option, on a leveraged based grid pricing at (i) a base rate plus a margin of 1.25% to 2.75% per annum (“Base Rate Borrowing”) or (ii) an adjusted LIBOR rate plus a margin of 2.25% to 3.75% per annum (“LIBOR Borrowings”). The applicable margin is determined based on the leverage ratio of the Partnership, as defined in the Credit Agreement. Generally, the interest rate on Credit Agreement borrowings ranged between 3.54% and 4.19% for the three months ended March 31, 2016 and 2.68% and 3.27% for the three months ended March 31, 2015. Interest on Base Rate Borrowings is payable monthly. Interest on LIBOR Borrowings is paid upon maturity of the underlying LIBOR contract, but no less often than quarterly. Commitment fees are charged at a rate of 0.50% on any unused credit and are payable quarterly. Interest paid during the three months ended March 31, 2016 and 2015 was $1.3 million and $0.8 million, respectively, including commitment fees. Our Credit Agreement contains various customary affirmative and negative covenants and restrictive provisions. It 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 March 31, 2016, our total adjusted leverage ratio was 3.44 to 1.0 and our interest coverage ratio was 3.92 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.

Note 5 - Income Taxes

Note 5 - Income Taxes	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5. Income Taxes Income tax expense reflected on the Unaudited Condensed Consolidated Statements of Operations for the three month periods ended March 31, 2016 and 2015 differs from an expected statutory rate of 35% primarily due to the non-taxable nature of partnership earnings for both U.S. federal and, in most cases, state income tax purposes, offset by the corporate income taxes of TIR-PUC and Brown-PUC, the income taxes related to our Canadian operations and any applicable state income taxes.

Note 6 - Equity Compensation

Note 6 - Equity Compensation	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	6. Equity Compensation Our General Partner has adopted a long-term incentive plan (“LTIP”) that has authorized the issuance of up to 1,182,600 common units. Certain directors and employees of the Partnership have been awarded Phantom Restricted Units (“Units”) under the terms of the LTIP. The fair value of the awards issued is determined based on the quoted market value of the publically traded common units at each grant date, adjusted for a forfeiture rate, and other discounts attributable to the awarded Units. This valuation is considered a Level 3 valuation under the fair value measurement hierarchy. Compensation expense is amortized over the vesting period of the grant. For the three months ended March 31, 2016 and 2015, compensation expense of $0.3 million and $0.2 million, respectively, was recorded under the LTIP. The following table sets forth the LTIP Unit activity for the three months ended March 31, 2016 and 2015: Three Months Ended March 31, 2016 2015 Weighted Weighted Average Average Grant Grant Number Date Fair Number Date Fair of Units Value / Unit of Units Value / Unit Units at January 1 361,698 $ 14.30 158,353 $ 18.11 Units granted 331,098 6.33 168,070 13.42 Units vested and issued (8,208 ) (16.71 ) (3,634 ) (18.61 ) Units forfeited (14,165 ) (14.74 ) (4,372 ) (18.10 ) Units at March 31 670,423 10.33 318,417 15.63 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 and the first quarter of 2016 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. Certain phantom profits interest units 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. 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 these subordinated units was less than $0.1 million for the three months ended March 31, 2016 and 2015.

Note 7 - Related-party Transact

Note 7 - Related-party Transactions	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	7. Related-Party Transactions Transactions with SBG Energy Services, LLC (SBG Energy) and Subsidiary SBG Energy is a business partner in our SWD operations in which a former board member has an ownership and management interest. This former board member resigned effective March 31, 2016. 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. As a result, the Partnership now owns 100% of CES LLC. Omnibus Agreement We have 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 a quarterly administrative fee in the amount of $1.01 million 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. For the quarter ended March 31, 2016, Holdings has provided sponsor support to the Partnership by waiving payment of the quarterly administrative fee. The waiving of the administrative fee will likely continue through the end of 2016 or such earlier time that our business results improve, as determined by Holdings; ● our right of first offer on Holdings’ and its subsidiaries’ assets used in, and entities primarily engaged in, providing SWD and other water and environmental services; and ● indemnification of us by Holdings for certain environmental and other liabilities, including events and conditions associated with the operation of assets that occurred prior to the closing of the IPO and our obligation to indemnify Holdings for events and conditions associated with the operation of our assets that occur after the closing of the IPO and for environmental liabilities related to our assets to the extent Holdings is not required to indemnify us. So long as Holdings controls our General Partner, the omnibus agreement will remain in effect, unless we and Holdings agree to terminate it sooner. If Holdings ceases to control our General Partner, either party may terminate the omnibus agreement, provided that the indemnification obligations will remain in full force and effect in accordance with their terms. We and Holdings may agree to amend the omnibus agreement; however, amendments will also require the approval of the Conflicts Committee of our Board of Directors. The amount charged by Holdings for the three months ended March 31, 2015 was $1.01 million. This amount is reflected in general and administrative general and administrative Other Related Party Transactions A former board member has an ownership interest in entities with which the Partnership transacts business – Creek Energy Services, LLC (“Creek,” formerly Rud Transportation, LLC) and SBG Pipeline SW 3903, LLC (“3903”). Total revenue recognized by the Partnership from Creek was $0.1 million and $0.4 million for the three months ended March 31, 2016 and 2015, respectively. Accounts receivable from Creek were $0.1 million at March 31, 2016 and December 31, 2015 and are included in trade accounts receivable, net The Partnership provides management services to a 25% owned investee company, Alati Arnegard, LLC (“Arnegard”). Management fee revenue earned from Arnegard totaled $0.2 million and $0.1 million for the three months ended March 31, 2016 and 2015, respectively. Accounts receivable from Arnegard were $0.1 million at March 31, 2016 and December 31, 2015, and are included in trade accounts receivable, net

Note 8 - Earnings per Unit and

Note 8 - Earnings per Unit and Cash Distributions	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Earnings Per Unit and Cash Distributions [Text Block]	8. Earnings per Unit and Cash Distributions Net income (loss) per unit applicable to limited partners (including subordinated unitholders) is computed by dividing net income (loss) attributable to limited partners, after deducting the General Partner’s incentive distributions, if any, by the weighted-average number of outstanding common and subordinated units. Diluted net income (loss) per common unit includes the dilutive impact of unvested Units granted under the LTIP. Our net income (loss) attributable to limited partners is allocated to the common and subordinated unitholders in accordance with their respective partnership percentages, after giving effect to priority income allocations for incentive distributions and other adjustments, if any, to our General Partner, pursuant to our partnership agreement. The excess or shortfall of earnings relative to distributions is allocated to the limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income (loss) allocations used in the calculation of net income (loss) per unit. For the three months ended March 31, 2016, the weighted-average number of units outstanding was 11,836,167, comprised of 5,923,167 common units and 5,913,000 subordinated units. For the three month period ended March 31, 2015, the weighted-average number of units outstanding was 11,828,159, comprised of 5,915,159 common units and 5,913,000 subordinated units. In addition to the common and subordinated units, we have also identified incentive distribution rights as participating securities and use the two-class method when calculating the net income (loss) per unit applicable to limited partners, which is based on the weighted-average number of units outstanding during the period. Our partnership agreement calls for minimum quarterly cash distributions. The following table summarizes the cash distributions declared and paid by the Partnership since our IPO. There were no cash distributions declared or paid prior to these distributions. Total Cash Per Unit Cash Total Cash Distributions Payment Date Distributions Distributions to Affiliate (in thousands) May 15, 2014 (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 0.406413 4,810 3,107 May 13, 2016 (c) 0.406413 4,812 3,099 Total Distributions (through May 13, 2016 since IPO) $ 3.543124 $ 41,918 $ 26,786 (a) Approximately 64.4% of the Partnership's outstanding units at March 31, 2016 are held by affiliates. (b) Distribution was pro-rated from the date of our IPO through March 31, 2014. (c) First quarter 2016 distribution was declared and paid in the second quarter of 2016. In the quarter ended March 31, 2016, Brown made cash distributions of $0.4 million to the non-controlling members of Brown. In addition, the TIR Entities made cash distributions of $1.4 million during the three month period ended March 31, 2015 to the non-controlling members of the TIR Entities prior to the Partnership’s acquisition of the remaining 49.9% interest effective February 1, 2015.

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9. Commitments and Contingencies Letters of Credit The Partnership has various performance obligations which are secured with short-term security deposits of $0.5 million at March 31, 2016 and December 31, 2015, 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 March 31, 2016 and December 31, 2015, the aggregate commitment for future compensation and severance was approximately $1.3 million and $1.4 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. Several multi-year audits concluded in 2015 without adjustment to the Partnership. At December 31, 2015, the Partnership had an estimated liability of $0.1 million recorded for a specific compliance audit that was settled in March 2016. Management Service Contracts The Partnership has historically provided management services for non-owned SWD facilities under contractual arrangements. Principals of two of these management services contract customers (under common control) approached the Partnership about selling their interest in the managed SWD facilities to the Partnership. Due to a number of factors, including the depressed energy economy and the proposed asking price for these facilities, the Partnership was unwilling to enter into a purchase agreement for the facilities. Subsequently, in May 2015, the Partnership was notified by these principals that they were terminating the management contracts related to these two facilities. While management of the Partnership believes that the parties do not have the right to terminate the agreements pursuant to the terms of the agreements, the termination of these agreements has resulted in a reduction of management fee revenue and corresponding labor costs associated with staffing the facilities. Management fee revenues related to these contracts totaled $0.3 million for the three month period ended March 31, 2015. The Partnership did not record any revenue related to these contracts during the three months ended March 31, 2016. The Partnership has commenced litigation and settlement discussions regarding the improper termination of the agreements. (See Legal Proceedings Legal Proceedings On July 3, 2014, a group of former minority shareholders of Tulsa Inspection Resources, Inc. (“TIR Inc.”, the predecessor of the TIR Entities), formerly an Oklahoma corporation, filed a civil action in the United States District Court for the Northern District of Oklahoma against TIR LLC, members of TIR LLC, and certain affiliates of TIR LLC’s members. TIR LLC is the successor in interest to TIR Inc., resulting from a merger between the entities that closed in December 2013 (the “TIR Merger”). The former shareholders of TIR Inc. claim that they did not receive sufficient value for their shares in the TIR Merger and are seeking rescission of the TIR Merger or, alternatively, compensatory and punitive damages. The Partnership is not named as a defendant in this civil action. TIR LLC and the other defendants have been advised by counsel that the action lacks merit. We believe that the possibility of the Partnership incurring material losses as a result of this action is remote. In addition, the Partnership anticipates no disruption in its business operations related to this action. 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 analyzing provided information in order to complete their audit procedures. To date, the Partnership has not been informed of any potential adjustments related to these audits. 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.

Note 10 - Reportable Segments

Note 10 - Reportable Segments	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	10. Reportable Segments The Partnership’s operations consist of three reportable segments: (i) Pipeline Inspection Services (“PIS”), (ii) Integrity Services (“IS”) and (iii) Water and Environmental Services (“W&ES”). In conjunction with the Brown acquisition (Note 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 tables show operating income (loss) by reportable segment and a reconciliation of segment operating income (loss) to net income (loss) before income tax expense. PIS IS W&ES Other Total (in thousands) Three months ended March 31, 2016 Revenue $ 66,709 $ 4,258 $ 2,507 $ - $ 73,474 Costs of services 60,844 3,732 1,138 - 65,714 Gross margin 5,865 526 1,369 - 7,760 General and administrative 3,440 991 556 1,202 (a) 6,189 Depreciation, amortization and accretion 617 159 449 - 1,225 Operating income (loss) $ 1,808 $ (624 ) $ 364 $ (1,202 ) 346 Interest expense, net (1,618 ) Other, net 23 Net loss before income tax expense $ (1,249 ) Three months ended March 31, 2015 Revenue $ 89,814 $ - $ 4,252 $ - $ 94,066 Costs of services 81,816 - 1,701 - 83,517 Gross margin 7,998 - 2,551 - 10,549 General and administrative 4,286 - 872 104 5,262 Depreciation, amortization and accretion 626 - 632 - 1,258 Operating income (loss) $ 3,086 $ - $ 1,047 $ (104 ) 4,029 Interest expense, net (1,007 ) Other, net 8 Net income before income tax expense $ 3,030 Total Assets March 31, 2016 $ 124,546 $ 21,343 $ 39,020 $ (1,055 ) $ 183,854 December 31, 2015 (as adjusted) $ 130,623 $ 23,097 $ 38,418 $ (1,256 ) $ 190,882 (a) Amount includes $1.0 million of corporate charges from our sponsor that were previously covered by the administrative fee pursuant to our omnibus agreement allocated to the PIS and W&ES segments.

Note 11 - Condensed Consolidati

Note 11 - Condensed Consolidating Financial Information	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Condensed Financial Statements [Text Block]	11. 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. The presentation of our Condensed Consolidating Balance Sheet as of December 31, 2015, our Condensed Consolidating Statement of Comprehensive Income (Loss) for the three months ended March 31, 2015 and our Condensed Consolidating Statement of Cash Flows for the three months ended March 31, 2015 have been updated to reflect adjustments between the Guarantors and Eliminations. These adjustments have (i) reduced the Guarantors’ notes receivable – affiliates partners’ capital partners’ capital comprehensive income Condensed Consolidating Balance Sheet As of March 31, 2016 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 207 $ 21,377 $ 4,266 $ - $ 25,850 Trade accounts receivable, net - 32,213 8,372 119 40,704 Prepaid expenses and other 112 1,621 258 (2 ) 1,989 Total current assets 319 55,211 12,896 117 68,543 Property and equipment: Property and equipment, at cost - 21,123 3,013 - 24,136 Less: Accumulated depreciation - 5,453 586 - 6,039 Total property and equipment, net - 15,670 2,427 - 18,097 Intangible assets, net - 25,570 6,281 - 31,851 Goodwill - 53,914 11,449 - 65,363 Investment in subsidiaries 31,008 8,967 - (39,975 ) - Notes receivable - affiliates - 13,720 - (13,720 ) - Other assets - (13 ) 11 2 - Total assets $ 31,327 $ 173,039 $ 33,064 $ (53,576 ) $ 183,854 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ - $ 978 $ 1,442 $ - $ 2,420 Accounts payable - affiliates 1,178 517 5,039 (6,217 ) 517 Accrued payroll and other 4 7,727 841 - 8,572 Income taxes payable - 454 75 - 529 Total current liabilities 1,182 9,676 7,397 (6,217 ) 12,038 Long-term debt (1,631 ) 131,400 5,500 - 135,269 Notes payable - affiliates - - 13,720 (13,720 ) - Deferred tax liabilities - 43 350 - 393 Asset retirement obligations - 117 - - 117 Total liabilities (449 ) 141,236 26,967 (19,937 ) 147,817 Commitments and contingencies Owners' equity: Total partners' capital 22,537 22,564 6,097 (24,400 ) 26,798 Non-controlling interests 9,239 9,239 - (9,239 ) 9,239 Total owners' equity 31,776 31,803 6,097 (33,639 ) 36,037 Total liabilities and owners' equity $ 31,327 $ 173,039 $ 33,064 $ (53,576 ) $ 183,854 Condensed Consolidating Balance Sheet As of December 31, 2015 (as adjusted - 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 ) - Prepaid expenses and other - 2,078 286 (35 ) 2,329 Total current assets 378 67,278 12,777 (5,689 ) 74,744 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 42,034 10,465 - (52,499 ) - Notes receivable - affiliates - 13,527 - (13,527 ) - Other assets - 32 10 - 42 Total assets $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882 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 Income taxes payable - 385 - (35 ) 350 Total current liabilities 1,243 8,619 6,067 (5,366 ) 10,563 Long-term debt (1,771 ) 135,400 5,500 - 139,129 Notes payable - affiliates - - 13,850 (13,850 ) - Deferred tax liabilities - 43 328 - 371 Asset retirement obligations - 117 - - 117 Total liabilities (528 ) 144,179 25,745 (19,216 ) 150,180 Commitments and contingencies Owners' equity: Total partners' capital 32,967 33,048 7,240 (42,526 ) 30,729 Non-controlling interests 9,973 9,973 - (9,973 ) 9,973 Total owners' equity 42,940 43,021 7,240 (52,499 ) 40,702 Total liabilities and owners' equity $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882 Condensed Consolidating Statement of Operations For the Three Months Ended March 31, 2016 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 62,172 $ 13,884 $ (2,582 ) $ 73,474 Costs of services - 55,431 12,865 (2,582 ) 65,714 Gross margin - 6,741 1,019 - 7,760 Operating costs and expense: General and administrative 1,202 3,578 1,409 - 6,189 Depreciation, amortization and accretion - 1,038 187 - 1,225 Operating income (loss) (1,202 ) 2,125 (577 ) - 346 Other income (expense): Equity earnings (loss) in subsidiaries 468 (749 ) - 281 - Interest expense, net (218 ) (1,191 ) (209 ) - (1,618 ) Other, net - 19 4 - 23 Net income (loss) before income tax expense (952 ) 204 (782 ) 281 (1,249 ) Income tax expense - 103 9 - 112 Net income (loss) (952 ) 101 (791 ) 281 (1,361 ) Net (loss) attributable to non-controlling interests - (367 ) - - (367 ) Net income (loss) attributable to controlling interests (952 ) 468 (791 ) 281 (994 ) Net (loss) attributable to general partner (968 ) - - - (968 ) Net income (loss) attributable to limited partners $ 16 $ 468 $ (791 ) $ 281 $ (26 ) Condensed Consolidating Statement of Operations For the Three Months Ended March, 31, 2015 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 84,746 $ 10,567 $ (1,247 ) $ 94,066 Costs of services - 74,938 $ 9,826 (1,247 ) 83,517 Gross margin - 9,808 741 - 10,549 Operating costs and expense: General and administrative 104 4,690 468 - 5,262 Depreciation, amortization and accretion - 1,213 45 - 1,258 Operating income (loss) (104 ) 3,905 228 - 4,029 Other income (expense): Equity earnings in subsidiaries 3,091 - - (3,091 ) - Interest expense, net (258 ) (674 ) (75 ) - (1,007 ) Other, net - 6 2 - 8 Net income before income tax expense 2,729 3,237 155 (3,091 ) 3,030 Income tax expense - 157 47 - 204 Net income 2,729 3,080 108 (3,091 ) 2,826 Net income (loss) attributable to non-controlling interests 143 (11 ) - 35 167 Net income attributable to partners / controlling interests $ 2,586 $ 3,091 $ 108 $ (3,126 ) $ 2,659 Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended March 31, 2016 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Other comprehensive income - - Foreign currency translation - 192 396 - 588 - Comprehensive income (loss) $ (952 ) $ 293 $ (395 ) $ 281 $ (773 ) Comprehensive (loss) attributable to non-controlling interests - (367 ) - - (367 ) Comprehensive (loss) attributable to general partner (968 ) - - - (968 ) Comprehensive income (loss) attributable to controlling interests $ 16 $ 660 $ (395 ) $ 281 $ 562 Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended March 31, 2015 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Net income (loss) $ 2,729 $ 3,080 $ 108 $ (3,091 ) $ 2,826 Other comprehensive (loss): - Foreign currency translation - (292) (593 ) - (885 ) - Comprehensive income (loss) $ 2,729 $ 2,788 $ (485 ) $ (3,091 ) $ 1,941 Comprehensive income (loss) attributable to non-controlling interests 143 (11 ) - (422 ) (290 ) Comprehensive income (loss) attributable to controlling interests $ 2,586 $ 2,799 $ (485 ) $ (2,669 ) $ 2,231 Condensed Consolidating Statement of Cash Flows For the Three Months Ended March 31, 2016 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 1,119 314 - 1,433 Interest expense from debt issuance cost amortization 140 - - - 140 Amortization of equity-based compensation 317 - - - 317 Equity earnings in investee company - (17 ) - - (17 ) Distributions from investee company - 63 - - 63 Equity earnings in subsidiaries (468 ) 749 - (281 ) - Deferred tax benefit, net - - 36 - 36 Non-cash allocated expenses 968 - - - 968 Changes in assets and liabilities: Trade accounts receivable - 13,298 (83 ) (5,654 ) 7,561 Prepaid expenses and other (115 ) 263 28 158 334 Accounts payable and accrued payroll and other (61 ) (5,196 ) 1,125 5,461 1,329 Income taxes payable - 69 75 35 179 Net cash provided by (used in) operating activities (171 ) 10,449 704 - 10,982 Investing activities: Purchase of property and equipment - (407 ) (89 ) - (496 ) Net cash used in investing activities - (407 ) (89 ) - (496 ) Financing activities: Repayment of long-term debt - (4,000 ) - - (4,000 ) Distributions from subsidiaries 4,810 (4,810 ) - - - Distributions to limited partners (4,810 ) - - - (4,810 ) Distributions to non-controlling members - 383 (750 ) - (367 ) Net cash (used in) financing activities - (8,427 ) (750 ) - (9,177 ) Effects of exchange rates on cash - 192 199 - 391 Net increase (decrease) in cash and cash equivalents (171 ) 1,807 64 - 1,700 Cash and cash equivalents, beginning of period 378 19,570 4,202 - 24,150 Cash and cash equivalents, end of period $ 207 $ 21,377 $ 4,266 $ - $ 25,850 Non-cash items: Accounts payable excluded from capital expenditures $ - 13 $ 54 $ - $ 67 Condensed Consolidating Statement of Cash Flows For the Three Months Ended March 31, 2015 (in thousands) Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 2,729 $ 3,080 $ 108 $ (3,091 ) $ 2,826 Adjustments to reconcile net income to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 1,268 46 - 1,314 Loss on asset disposal - - 3 - 3 Interest expense from debt issuance cost amortization 134 - - - 134 Amortization of equity-based compensation 211 - - - 211 Equity earnings in investee company - (2 ) - - (2 ) Equity earnings in subsidiaries (3,091 ) - - 3,091 - Deferred tax benefit, net - 13 (13 ) - - Changes in assets and liabilities: Trade accounts receivable - 12,070 (1,271 ) (8,929 ) 1,870 Receivables from affiliates (105 ) 14 - 91 - Prepaid expenses and other - 322 63 (2 ) 383 Accounts payable and accrued payroll and other 87 (3,023 ) 835 8,840 6,739 Income taxes payable - 101 (34 ) - 67 Net cash provided by (used in) operating activities (35 ) 13,843 (263 ) - 13,545 Investing activities: Acquisition of 49.9% interest in the TIR Entities - (52,588 ) - - (52,588 ) Purchase of property and equipment - (929 ) (1 ) - (930 ) Net cash (used in) investing activities - (53,517 ) (1 ) - (53,518 ) Financing activities: Advances on long-term debt - 52,600 - - 52,600 Distributions from subsidiaries 3,952 (3,952 ) - - - Distributions to limited partners (4,806 ) - - - (4,806 ) Distributions to non-controlling members - (1,421 ) - - (1,421 ) Net cash provided by (used in) financing activities (854 ) 47,227 - - 46,373 Effects of exchange rates on cash - - (616 ) - (616 ) Net increase (decrease) in cash and cash equivalents (889 ) 7,553 (880 ) - 5,784 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 93 $ 24,151 $ 2,297 $ - $ 26,541 Non-cash items: Accounts payable excluded from capital expenditures $ - 51 $ - $ - $ 51

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of and for the three months ended March 31, 2016 and 2015 include our accounts and those of our controlled subsidiaries. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. All significant intercompany transactions and account balances have been eliminated in consolidation. The Unaudited Condensed Consolidated Balance Sheet at December 31, 2015 is derived from audited financial statements. We have made certain reclassifications to the prior period financial statements to conform with classification methods used in the current fiscal year. These reclassifications have had the effect of reducing previously reported total assets and total liabilities as the adoption of required accounting guidance from the Financial Accounting Standards Board (“FASB”) necessitated the netting presentation of certain assets and liabilities. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the consolidated financial position and consolidated results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2015 included in our Form 10-K. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in the Preparation of Financial Statements The preparation of the Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates.
Income Tax, Policy [Policy Text Block]	Income Taxes A publicly-traded partnership is required to generate at least 90% of its gross income (as defined for federal income tax purposes) from certain qualifying sources. At least 90% of our gross income has been qualifying income since our IPO. As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the Partnership’s net income (loss) is generally borne by the individual partners. Net income (loss) for financial statement purposes may differ significantly from taxable income of the partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under our partnership agreement. The aggregated difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partners’ tax attributes in us is not available to us. The Partnership’s Canadian activity remains taxable in Canada, as well as the activities of a wholly owned subsidiary, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”) and a 51% owned and controlled subsidiary, Brown Integrity – PUC, LLC (“Brown-PUC”), both of which have elected to be taxed as corporations for U.S. federal income tax purposes. Consequently, the Partnership records income tax expense for our Canadian operations, our U.S. corporate operations and any state income and franchise taxes specifically applicable to the Partnership.
Noncontrolling Interest [Policy Text Block]	Non-controlling Interest We have certain consolidated subsidiaries in which outside parties own interests. The non-controlling interest shown in our Unaudited Condensed Consolidated Financial Statements represents the other owners’ share of these entities.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Identifiable Intangible Assets Our recorded identifiable intangible assets primarily include customer lists, trademarks and trade names. Identifiable intangible assets with finite lives are amortized over their estimated useful lives, which is the period over which the asset is expected to contribute directly or indirectly to our future cash flows. We have no indefinite-lived intangibles other than goodwill. The determination of the fair value of the intangible assets and the estimated useful lives are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, the income approach, or the cost approach, (2) our expected use of the asset, (3) the expected useful life of related assets, (4) any legal, regulatory, or contractual provisions, including renewal or extension periods that would cause substantial costs or modifications to existing agreements, and (5) the effects of demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. There were no impairments of identifiable intangible assets during the three month periods ended March 31, 2016 and 2015.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill is not amortized, but is subject to an annual review on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) for impairment at a reporting unit level. The reporting unit or units used to evaluate and measure goodwill for impairment are determined primarily from the manner in which the business is managed or operated. A reporting unit is an operating segment or a component that is one level below an operating segment. We have determined that PIS, IS and W&ES are the appropriate reporting units for testing goodwill impairment. The accounting estimate relative to assessing the impairment of goodwill is a critical accounting estimate for each of our reportable segments. If future results do not meet internal forecasts, it is possible that we could incur impairments in future periods. There were no impairments of goodwill during the three month periods ended March 31, 2016 and 2015.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairments of Long-Lived Assets We assess property and equipment for possible impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Such indicators include, among others, the nature of the asset, the projected future economic benefit of the asset, changes in regulatory and political environments and historical and future cash flow and profitability measurements. If the carrying value of an asset exceeds the future undiscounted cash flows expected from the asset, we recognize an impairment charge for the excess of carrying value of the asset over its estimated fair value. Determination as to whether and how much an asset is impaired involves management estimates on highly uncertain matters such as future commodity prices, the effects of inflation on operating expenses and the outlook for national or regional market supply and demand for the services we provide. If future results do not meet internal forecasts, it is possible that we could incur impairments in future periods. There were no impairments of long-lived assets recorded for the three month periods ended March 31, 2016 and 2015.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards The FASB issued Accounting Standards Update (“ASU”) 2016-09 – Compensation – Stock Compensation The FASB issued ASU 2016-02 – Leases in February 2016. This guidance was proposed in an attempt to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The main difference between previous GAAP and this new guidance is the recognition on the balance sheets of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application is permitted. We are currently examining the guidance provided in the ASU and determining the impact this guidance will have on our Unaudited Condensed Consolidated Financial Statements. The FASB issued ASU 2015-17 – Income Taxes in November 2015. ASU 2015-17 was issued as a part of the FASB’s initiative to reduce complexity in accounting standards. This ASU is effective for annual and interim periods beginning after December 15, 2016 with earlier application permitted as of the beginning of an annual reporting period. The Partnership has elected early application of this guidance beginning January 1, 2016. The guidance simplifies the presentation of deferred income taxes by requiring deferred tax liabilities and assets be classified as noncurrent in a classified consolidated balance sheet. Therefore, the Partnership’s deferred tax assets and liabilities have been classified as noncurrent in the Unaudited Condensed Consolidated Balance Sheets for all periods presented. Business Combinations The FASB issued ASU 2015-06 – Earnings Per Share The FASB issued ASU 2015-05 – Intangibles – Goodwill and Other – Internal-Use Software The FASB issued ASU 2015-03 – Interest – Imputation of Interest long-term debt The FASB issued ASU 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers – Deferral of the Effective Date

Note 4 - Credit Agreement (Tabl

Note 4 - Credit Agreement (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Debt [Table Text Block]	March 31, December 31, 2016 2015 (in thousands) Working Capital Revolving Credit Facility (WCRCF) $ 48,000 $ 52,000 Acquisition Revolving Credit Facility (ARCF) 88,900 88,900 Total borrowings 136,900 140,900 Debt issuance costs, net 1,631 1,771 Long-term debt $ 135,269 $ 139,129

Note 6 - Equity Compensation (T

Note 6 - Equity Compensation (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Share-based Compensation, Activity [Table Text Block]	Three Months Ended March 31, 2016 2015 Weighted Weighted Average Average Grant Grant Number Date Fair Number Date Fair of Units Value / Unit of Units Value / Unit Units at January 1 361,698 $ 14.30 158,353 $ 18.11 Units granted 331,098 6.33 168,070 13.42 Units vested and issued (8,208 ) (16.71 ) (3,634 ) (18.61 ) Units forfeited (14,165 ) (14.74 ) (4,372 ) (18.10 ) Units at March 31 670,423 10.33 318,417 15.63

Note 8 - Earnings per Unit an23

Note 8 - Earnings per Unit and Cash Distributions (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Dividends Declared [Table Text Block]	Total Cash Per Unit Cash Total Cash Distributions Payment Date Distributions Distributions to Affiliate (in thousands) May 15, 2014 (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 0.406413 4,810 3,107 May 13, 2016 (c) 0.406413 4,812 3,099 Total Distributions (through May 13, 2016 since IPO) $ 3.543124 $ 41,918 $ 26,786

Note 10 - Reportable Segments (

Note 10 - Reportable Segments (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	PIS IS W&ES Other Total (in thousands) Three months ended March 31, 2016 Revenue $ 66,709 $ 4,258 $ 2,507 $ - $ 73,474 Costs of services 60,844 3,732 1,138 - 65,714 Gross margin 5,865 526 1,369 - 7,760 General and administrative 3,440 991 556 1,202 (a) 6,189 Depreciation, amortization and accretion 617 159 449 - 1,225 Operating income (loss) $ 1,808 $ (624 ) $ 364 $ (1,202 ) 346 Interest expense, net (1,618 ) Other, net 23 Net loss before income tax expense $ (1,249 ) Three months ended March 31, 2015 Revenue $ 89,814 $ - $ 4,252 $ - $ 94,066 Costs of services 81,816 - 1,701 - 83,517 Gross margin 7,998 - 2,551 - 10,549 General and administrative 4,286 - 872 104 5,262 Depreciation, amortization and accretion 626 - 632 - 1,258 Operating income (loss) $ 3,086 $ - $ 1,047 $ (104 ) 4,029 Interest expense, net (1,007 ) Other, net 8 Net income before income tax expense $ 3,030 Total Assets March 31, 2016 $ 124,546 $ 21,343 $ 39,020 $ (1,055 ) $ 183,854 December 31, 2015 (as adjusted) $ 130,623 $ 23,097 $ 38,418 $ (1,256 ) $ 190,882

Note 11 - Condensed Consolida25

Note 11 - Condensed Consolidating Financial Information (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Tables
Condensed Balance Sheet [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 207 $ 21,377 $ 4,266 $ - $ 25,850 Trade accounts receivable, net - 32,213 8,372 119 40,704 Prepaid expenses and other 112 1,621 258 (2 ) 1,989 Total current assets 319 55,211 12,896 117 68,543 Property and equipment: Property and equipment, at cost - 21,123 3,013 - 24,136 Less: Accumulated depreciation - 5,453 586 - 6,039 Total property and equipment, net - 15,670 2,427 - 18,097 Intangible assets, net - 25,570 6,281 - 31,851 Goodwill - 53,914 11,449 - 65,363 Investment in subsidiaries 31,008 8,967 - (39,975 ) - Notes receivable - affiliates - 13,720 - (13,720 ) - Other assets - (13 ) 11 2 - Total assets $ 31,327 $ 173,039 $ 33,064 $ (53,576 ) $ 183,854 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ - $ 978 $ 1,442 $ - $ 2,420 Accounts payable - affiliates 1,178 517 5,039 (6,217 ) 517 Accrued payroll and other 4 7,727 841 - 8,572 Income taxes payable - 454 75 - 529 Total current liabilities 1,182 9,676 7,397 (6,217 ) 12,038 Long-term debt (1,631 ) 131,400 5,500 - 135,269 Notes payable - affiliates - - 13,720 (13,720 ) - Deferred tax liabilities - 43 350 - 393 Asset retirement obligations - 117 - - 117 Total liabilities (449 ) 141,236 26,967 (19,937 ) 147,817 Commitments and contingencies Owners' equity: Total partners' capital 22,537 22,564 6,097 (24,400 ) 26,798 Non-controlling interests 9,239 9,239 - (9,239 ) 9,239 Total owners' equity 31,776 31,803 6,097 (33,639 ) 36,037 Total liabilities and owners' equity $ 31,327 $ 173,039 $ 33,064 $ (53,576 ) $ 183,854 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 ) - Prepaid expenses and other - 2,078 286 (35 ) 2,329 Total current assets 378 67,278 12,777 (5,689 ) 74,744 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 42,034 10,465 - (52,499 ) - Notes receivable - affiliates - 13,527 - (13,527 ) - Other assets - 32 10 - 42 Total assets $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882 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 Income taxes payable - 385 - (35 ) 350 Total current liabilities 1,243 8,619 6,067 (5,366 ) 10,563 Long-term debt (1,771 ) 135,400 5,500 - 139,129 Notes payable - affiliates - - 13,850 (13,850 ) - Deferred tax liabilities - 43 328 - 371 Asset retirement obligations - 117 - - 117 Total liabilities (528 ) 144,179 25,745 (19,216 ) 150,180 Commitments and contingencies Owners' equity: Total partners' capital 32,967 33,048 7,240 (42,526 ) 30,729 Non-controlling interests 9,973 9,973 - (9,973 ) 9,973 Total owners' equity 42,940 43,021 7,240 (52,499 ) 40,702 Total liabilities and owners' equity $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882
Condensed Income Statement [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 62,172 $ 13,884 $ (2,582 ) $ 73,474 Costs of services - 55,431 12,865 (2,582 ) 65,714 Gross margin - 6,741 1,019 - 7,760 Operating costs and expense: General and administrative 1,202 3,578 1,409 - 6,189 Depreciation, amortization and accretion - 1,038 187 - 1,225 Operating income (loss) (1,202 ) 2,125 (577 ) - 346 Other income (expense): Equity earnings (loss) in subsidiaries 468 (749 ) - 281 - Interest expense, net (218 ) (1,191 ) (209 ) - (1,618 ) Other, net - 19 4 - 23 Net income (loss) before income tax expense (952 ) 204 (782 ) 281 (1,249 ) Income tax expense - 103 9 - 112 Net income (loss) (952 ) 101 (791 ) 281 (1,361 ) Net (loss) attributable to non-controlling interests - (367 ) - - (367 ) Net income (loss) attributable to controlling interests (952 ) 468 (791 ) 281 (994 ) Net (loss) attributable to general partner (968 ) - - - (968 ) Net income (loss) attributable to limited partners $ 16 $ 468 $ (791 ) $ 281 $ (26 ) Non- Parent Guarantors Guarantors Eliminations Consolidated Revenues $ - $ 84,746 $ 10,567 $ (1,247 ) $ 94,066 Costs of services - 74,938 $ 9,826 (1,247 ) 83,517 Gross margin - 9,808 741 - 10,549 Operating costs and expense: General and administrative 104 4,690 468 - 5,262 Depreciation, amortization and accretion - 1,213 45 - 1,258 Operating income (loss) (104 ) 3,905 228 - 4,029 Other income (expense): Equity earnings in subsidiaries 3,091 - - (3,091 ) - Interest expense, net (258 ) (674 ) (75 ) - (1,007 ) Other, net - 6 2 - 8 Net income before income tax expense 2,729 3,237 155 (3,091 ) 3,030 Income tax expense - 157 47 - 204 Net income 2,729 3,080 108 (3,091 ) 2,826 Net income (loss) attributable to non-controlling interests 143 (11 ) - 35 167 Net income attributable to partners / controlling interests $ 2,586 $ 3,091 $ 108 $ (3,126 ) $ 2,659
Condensed Statement of Comprehensive Income [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Other comprehensive income - - Foreign currency translation - 192 396 - 588 - Comprehensive income (loss) $ (952 ) $ 293 $ (395 ) $ 281 $ (773 ) Comprehensive (loss) attributable to non-controlling interests - (367 ) - - (367 ) Comprehensive (loss) attributable to general partner (968 ) - - - (968 ) Comprehensive income (loss) attributable to controlling interests $ 16 $ 660 $ (395 ) $ 281 $ 562 Non- Parent Guarantors Guarantors Eliminations Consolidated Net income (loss) $ 2,729 $ 3,080 $ 108 $ (3,091 ) $ 2,826 Other comprehensive (loss): - Foreign currency translation - (292) (593 ) - (885 ) - Comprehensive income (loss) $ 2,729 $ 2,788 $ (485 ) $ (3,091 ) $ 1,941 Comprehensive income (loss) attributable to non-controlling interests 143 (11 ) - (422 ) (290 ) Comprehensive income (loss) attributable to controlling interests $ 2,586 $ 2,799 $ (485 ) $ (2,669 ) $ 2,231
Condensed Cash Flow Statement [Table Text Block]	Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 1,119 314 - 1,433 Interest expense from debt issuance cost amortization 140 - - - 140 Amortization of equity-based compensation 317 - - - 317 Equity earnings in investee company - (17 ) - - (17 ) Distributions from investee company - 63 - - 63 Equity earnings in subsidiaries (468 ) 749 - (281 ) - Deferred tax benefit, net - - 36 - 36 Non-cash allocated expenses 968 - - - 968 Changes in assets and liabilities: Trade accounts receivable - 13,298 (83 ) (5,654 ) 7,561 Prepaid expenses and other (115 ) 263 28 158 334 Accounts payable and accrued payroll and other (61 ) (5,196 ) 1,125 5,461 1,329 Income taxes payable - 69 75 35 179 Net cash provided by (used in) operating activities (171 ) 10,449 704 - 10,982 Investing activities: Purchase of property and equipment - (407 ) (89 ) - (496 ) Net cash used in investing activities - (407 ) (89 ) - (496 ) Financing activities: Repayment of long-term debt - (4,000 ) - - (4,000 ) Distributions from subsidiaries 4,810 (4,810 ) - - - Distributions to limited partners (4,810 ) - - - (4,810 ) Distributions to non-controlling members - 383 (750 ) - (367 ) Net cash (used in) financing activities - (8,427 ) (750 ) - (9,177 ) Effects of exchange rates on cash - 192 199 - 391 Net increase (decrease) in cash and cash equivalents (171 ) 1,807 64 - 1,700 Cash and cash equivalents, beginning of period 378 19,570 4,202 - 24,150 Cash and cash equivalents, end of period $ 207 $ 21,377 $ 4,266 $ - $ 25,850 Non-cash items: Accounts payable excluded from capital expenditures $ - 13 $ 54 $ - $ 67 Non- Parent Guarantors Guarantors Eliminations Consolidated Operating activities: Net income $ 2,729 $ 3,080 $ 108 $ (3,091 ) $ 2,826 Adjustments to reconcile net income to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 1,268 46 - 1,314 Loss on asset disposal - - 3 - 3 Interest expense from debt issuance cost amortization 134 - - - 134 Amortization of equity-based compensation 211 - - - 211 Equity earnings in investee company - (2 ) - - (2 ) Equity earnings in subsidiaries (3,091 ) - - 3,091 - Deferred tax benefit, net - 13 (13 ) - - Changes in assets and liabilities: Trade accounts receivable - 12,070 (1,271 ) (8,929 ) 1,870 Receivables from affiliates (105 ) 14 - 91 - Prepaid expenses and other - 322 63 (2 ) 383 Accounts payable and accrued payroll and other 87 (3,023 ) 835 8,840 6,739 Income taxes payable - 101 (34 ) - 67 Net cash provided by (used in) operating activities (35 ) 13,843 (263 ) - 13,545 Investing activities: Acquisition of 49.9% interest in the TIR Entities - (52,588 ) - - (52,588 ) Purchase of property and equipment - (929 ) (1 ) - (930 ) Net cash (used in) investing activities - (53,517 ) (1 ) - (53,518 ) Financing activities: Advances on long-term debt - 52,600 - - 52,600 Distributions from subsidiaries 3,952 (3,952 ) - - - Distributions to limited partners (4,806 ) - - - (4,806 ) Distributions to non-controlling members - (1,421 ) - - (1,421 ) Net cash provided by (used in) financing activities (854 ) 47,227 - - 46,373 Effects of exchange rates on cash - - (616 ) - (616 ) Net increase (decrease) in cash and cash equivalents (889 ) 7,553 (880 ) - 5,784 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 93 $ 24,151 $ 2,297 $ - $ 26,541 Non-cash items: Accounts payable excluded from capital expenditures $ - 51 $ - $ - $ 51

Note 1 - Organization and Ope26

Note 1 - Organization and Operations (Details Textual) - shares	Jan. 21, 2014	Mar. 31, 2016	Dec. 31, 2015	May. 06, 2015
IPO [Member] | Common Units [Member]
Limited Partners' Capital Account, Units Outstanding		5,928,067
IPO [Member]
Partners' Capital Account, Units, Sold in Public Offering	4,312,500
Common Units [Member]
Limited Partners' Capital Account, Units Outstanding		5,928,067	5,920,467
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
Member Interest as Percentage in Managed Wells		25.00%

Note 2 - Basis of Presentatio27

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 0	$ 0
Minimum Percentage of Gross Income Required from Certain Qualifying Sources	90.00%
Asset Impairment Charges	$ 0	0
Goodwill, Impairment Loss	0	0
Impairment of Intangible Assets, Finite-lived	$ 0	$ 0

Note 3 - Acquisitions (Details

Note 3 - Acquisitions (Details Textual) - USD ($) $ in Thousands	May. 06, 2015	Feb. 01, 2015	Mar. 31, 2016	Mar. 31, 2015
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
Business Acquisition, Percentage of Remaining Voting Interests To Be Acquired			49.00%
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%		49.90%
Payments to Acquire Businesses, Net of Cash Acquired				$ 52,588
Business Combination, Consideration Transferred		$ 52,600

Note 4 - Credit Agreement (Deta

Note 4 - Credit Agreement (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)
Working Capital Revolving Credit Facility [Member]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	$ 75
Acquisition Revolving Credit Facility [Member]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	$ 125
Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.75%
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	3.75%
Minimum [Member]
Debt Instrument, Interest Rate, Effective Percentage	3.54%	2.68%
Maximum [Member]
Debt Instrument, Interest Rate, Effective Percentage	4.19%	3.27%
Line of Credit Facility, Maximum Borrowing Capacity	$ 200
Line of Credit Facility Additional Borrowings	$ 125
Line of Credit Facility, Commitment Fee Percentage	0.50%
Interest Paid, Net	$ 1.3	$ 0.8
Debt Covenant Total Adjusted Leverage Ratio Maximum	4
Debt Covenant Interest Coverage Ratio Minimum	3
Total Adjusted Leverage Ratio	3.44
Interest Coverage Ratio	3.92
Percentage of Cash on Hand of Borrowing Base	100.00%
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 4 - Outstanding Borrowings

Note 4 - Outstanding Borrowings (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Working Capital Revolving Credit Facility [Member]
Line of credit, outstanding	$ 48,000	$ 52,000
Acquisition Revolving Credit Facility [Member]
Line of credit, outstanding	88,900	88,900
Line of credit, outstanding	136,900	140,900
Debt issuance costs, net	1,631	1,771
Long-term debt	$ 135,269	$ 139,129

Note 5 - Income Taxes (Details

Note 5 - Income Taxes (Details Textual)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%

Note 6 - Equity Compensation (D

Note 6 - Equity Compensation (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
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
Allocated Share-based Compensation Expense	$ 0.3	$ 0.2
Number of Units Exchanged	44,250
Predecessor Long Term Incentive Plan [Member] | Subordinated Units [Member]
Number of Units Converted	44,451
Maximum [Member] | Subordinated Units [Member]
Allocated Share-based Compensation Expense	$ 0.1	$ 0.1

Note 6 - Grants and Forfeitures

Note 6 - Grants and Forfeitures of Units under the LTIP (Details) - Long Term Incentive Plan [Member] - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Units at January 1 (in shares)	361,698	158,353
Units at January 1 (in dollars per share)	$ 14.30	$ 18.11
Units granted (in shares)	331,098	168,070
Units granted (in dollars per share)	$ 6.33	$ 13.42
Units vested and issued (in shares)	(8,208)	(3,634)
Units vested and issued (in dollars per share)	$ (16.71)	$ (18.61)
Units forfeited (in shares)	(14,165)	(4,372)
Units forfeited (in dollars per share)	$ (14.74)	$ (18.10)
Units at March 31 (in shares)	670,423	318,417
Units at March 31 (in dollars per share)	$ 10.33	$ 15.63

Note 7 - Related-party Transa34

Note 7 - Related-party Transactions (Details Textual) - USD ($)	Jun. 01, 2015	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
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
Omnibus Agreement [Member] | General Partner [Member]
Partners' Capital Account, Contributions		$ 1,000,000
Omnibus Agreement [Member]
Pro-Rated Quarterly Administrative Fee			$ 1,010,000
Creek Energy Services, LLC [Member]
Revenue from Related Parties		100,000	$ 400,000
Accounts Receivable, Related Parties, Current		100,000		$ 100,000
Cypress Energy Management Bakken Operations LLC [Member] | SBG Energy Services LLC [Member]
Ownership Percentage in Subsidiary By Third Party			49.00%
Cypress Energy Management Bakken Operations LLC [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	100.00%
Revenue from Related Parties			$ 200,000
Business Acquisition, Percentage of Voting Interests Acquired	49.00%
Labor and Related Expense			700,000
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		$ 200,000	$ 100,000
General Partner [Member]
Partners' Capital Account, Contributions		$ 968,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		64.40%

Note 8 - Earnings per Unit an35

Note 8 - Earnings per Unit and Cash Distributions (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Feb. 01, 2015
Common Units [Member]
Weighted Average Limited Partnership Units Outstanding, Basic	5,923,167	5,915,159
Subordinated Units [Member]
Weighted Average Limited Partnership Units Outstanding, Basic	5,913,000	5,913,000
Brown Integrity, LLC [Member]
Cash Distributions made By Subsidiary to Non-Controlling Interests	$ 0.4
TIR Entities [Member]
Cash Distributions made By Subsidiary to Non-Controlling Interests		$ 1.4
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%	49.90%
Weighted Average Limited Partnership Units Outstanding, Basic	11,836,167	11,828,159
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest	64.40%

Note 8 - Cash Distributions Dec

Note 8 - Cash Distributions Declared and Paid (Details) - USD ($) $ / shares in Units, $ in Thousands		May. 13, 2016	[2]	Feb. 12, 2016	Nov. 13, 2015	Aug. 14, 2015	May. 14, 2015	Feb. 14, 2015	Nov. 14, 2014	Aug. 14, 2014	May. 15, 2014	[3]	Nov. 13, 2015	Dec. 31, 2014	May. 13, 2016
Affiliated Entity [Member] | Subsequent Event [Member]
Distributions to partners	[1]	$ 3,099													$ 26,786
Affiliated Entity [Member]
Distributions to partners	[1]			$ 3,107	$ 3,092	$ 3,087	$ 3,053	$ 3,052	$ 3,052	$ 2,980	$ 2,264		$ 12,284	$ 8,296
Subsequent Event [Member]
Per Unit Cash Distributions (in dollars per share)		$ 0.406413													$ 3.543124
Total Cash Distributions		$ 4,812													$ 41,918
Per Unit Cash Distributions (in dollars per share)				$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.396844	$ 0.301389		$ 1.625652	$ 1.104646
Total Cash Distributions				$ 4,810	$ 4,809	$ 4,809	$ 4,808	$ 4,806	$ 4,806	$ 4,693	$ 3,565		$ 19,232	$ 13,064
[1]	Approximately 64.4% of the Partnership's outstanding units at March 31, 2016 are held by affiliates.
[2]	First quarter 2016 distribution was declared and paid in the second quarter of 2016.
[3]	Distribution was pro-rated from the date of our IPO through March 31, 2014.

Note 9 - Commitments and Cont37

Note 9 - Commitments and Contingencies (Details Textual)	Sep. 11, 2015	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)	May. 31, 2015
Performance Obligation Collateral [Member]
Security Deposit		$ 500,000		$ 500,000
Employment Contract Commitments [Member] | Minimum [Member]
Term Of Employment Agreements		3 years
Employment Contract Commitments [Member] | Maximum [Member]
Term Of Employment Agreements		5 years
Employment Contract Commitments [Member]
Loss Contingency, Estimate of Possible Loss		$ 1,300,000		1,400,000
Compliance Audit Contingencies [Member]
Loss Contingency, Estimate of Possible Loss				$ 100,000
Non-owned SWD Facilities [Member]
Management Fees Revenue		$ 0	$ 300,000
Cypress Energy Services LLC [Member] | CES LLC Sep 11, 2015 Civil Action [Member]
Loss Contingency, Number of Plaintiffs	2
Termination of Management Contracts, Number of Customers					2

Note 10 - Reportable Segments38

Note 10 - Reportable Segments (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)		Mar. 31, 2015USD ($)
Water and Environmental Services [Member] | Operating Segments [Member]
Number of Operating Entities Under Reportable Segment	10
Water and Environmental Services [Member]
Number of Facilities, Equity Owned	1
General and Administrative Expense	$ 556	[1]	$ 872
Corporate, Non-Segment [Member]
General and Administrative Expense	$ 1,000
Number of Reportable Segments	3
General and Administrative Expense	$ 6,189	[1]	$ 5,262
[1]	Amount includes $1.0 million of corporate charges from our sponsor that were previously covered by the administrative fee pursuant to out omnibus agreement allocated to the PIS and W&ES segments.

Note 10 - Reconciliation of Tot

Note 10 - Reconciliation of Total Segment Operating Income to Net Income before Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016		Mar. 31, 2015	Dec. 31, 2015
Pipeline Inspection [Member]
Revenues	$ 66,709		$ 89,814
Costs of services	60,844		81,816
Gross margin	5,865		7,998
General and Administrative Expense	3,440	[1]	4,286
Depreciation, amortization and accretion	617		626
Operating income (loss)	$ 1,808		$ 3,086
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total Assets
Total assets	$ 124,546			$ 130,623
Integrity Services [Member]
Revenues	4,258
Costs of services	3,732
Gross margin	526
General and Administrative Expense	991	[1]
Depreciation, amortization and accretion	159
Operating income (loss)	$ (624)
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total Assets
Total assets	$ 21,343			23,097
Water and Environmental Services [Member]
Revenues	2,507		$ 4,252
Costs of services	1,138		1,701
Gross margin	1,369		2,551
General and Administrative Expense	556	[1]	872
Depreciation, amortization and accretion	449		632
Operating income (loss)	$ 364		$ 1,047
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total Assets
Total assets	$ 39,020			38,418
Other Segments [Member]
Revenues
Costs of services
Gross margin
General and Administrative Expense	$ 1,202	[1]	$ 104
Depreciation, amortization and accretion
Operating income (loss)	$ (1,202)		$ (104)
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total Assets
Total assets	$ (1,055)			(1,256)
Revenues	73,474		94,066
Costs of services	65,714		83,517
Gross margin	7,760		10,549
General and Administrative Expense	6,189	[1]	5,262
Depreciation, amortization and accretion	1,225		1,258
Operating income (loss)	346		4,029
Interest expense, net	(1,618)		(1,007)
Other, net	23		8
Net income (loss) before income tax expense	(1,249)		$ 3,030
Total assets	$ 183,854			$ 190,882
[1]	Amount includes $1.0 million of corporate charges from our sponsor that were previously covered by the administrative fee pursuant to out omnibus agreement allocated to the PIS and W&ES segments.

Note 11 - Condensed Consolida40

Note 11 - Condensed Consolidating Financial Information (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)
Reduction of Guarantor's Notes Receivable - Affiliates (CAD to USD) [Member] | December 31, 2015 [Member]
Prior Period Reclassification Adjustment	$ 1
Reduction of Guarantor's Comprehensive Income (CAD to USD) [Member] | Quarter Ended March 31, 2015 [Member]
Prior Period Reclassification Adjustment	0.3
Reduction of Guarantor's Total Partner's Capital (CAD to USD) [Member] | December 31, 2015 [Member]
Prior Period Reclassification Adjustment	1
Reduction of the Parent's Total Partner's Capital (CAD to USD) [Member] | December 31, 2015 [Member]
Prior Period Reclassification Adjustment	$ 1

Note 11 - Condensed Consolida41

Note 11 - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Parent Company [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	$ 207	$ 378	$ 93	$ 982
Trade accounts receivable, net
Prepaid expenses and other	$ 112
Total current assets	$ 319	$ 378
Receivables from affiliates
Property and equipment:
Property and equipment, at cost
Less: Accumulated depreciation
Total property and equipment, net
Intangible assets, net
Goodwill
Investment in subsidiaries	$ 31,008	$ 42,034
Notes receivable - affiliates
Other assets
Total assets	$ 31,327	$ 42,412
Current liabilities:
Accounts payable		6
Accounts payable - affiliates	$ 1,178	$ 1,237
Accrued payroll and other	$ 4
Income taxes payable
Total current liabilities	$ 1,182	$ 1,243
Long-term debt	$ (1,631)	$ (1,771)
Notes payable - affiliates
Deferred tax liabilities
Asset retirement obligations
Total liabilities	$ (449)	$ (528)
Owners' equity:
Total partners' capital	22,537	32,967
Non-controlling interests	9,239	9,973
Total owners' equity	31,776	42,940
Total liabilities and owners' equity	31,327	42,412
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	21,377	19,570	24,151	16,598
Trade accounts receivable, net	32,213	40,029
Prepaid expenses and other	1,621	2,078
Total current assets	55,211	67,278
Receivables from affiliates		5,601
Property and equipment:
Property and equipment, at cost	21,123	20,790
Less: Accumulated depreciation	5,453	4,941
Total property and equipment, net	15,670	15,849
Intangible assets, net	25,570	26,135
Goodwill	53,914	53,914
Investment in subsidiaries	8,967	10,465
Notes receivable - affiliates	13,720	13,527
Other assets	(13)	32
Total assets	173,039	187,200
Current liabilities:
Accounts payable	978	467
Accounts payable - affiliates	517	912
Accrued payroll and other	7,727	6,855
Income taxes payable	454	385
Total current liabilities	9,676	8,619
Long-term debt	$ 131,400	$ 135,400
Notes payable - affiliates
Deferred tax liabilities	$ 43	$ 43
Asset retirement obligations	117	117
Total liabilities	141,236	144,179
Owners' equity:
Total partners' capital	22,564	33,048
Non-controlling interests	9,239	9,973
Total owners' equity	31,803	43,021
Total liabilities and owners' equity	173,039	187,200
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Current assets:
Cash and cash equivalents	4,266	4,202	$ 2,297	$ 3,177
Trade accounts receivable, net	8,372	8,289
Prepaid expenses and other	258	286
Total current assets	12,896	$ 12,777
Receivables from affiliates
Property and equipment:
Property and equipment, at cost	3,013	$ 2,916
Less: Accumulated depreciation	586	428
Total property and equipment, net	2,427	2,488
Intangible assets, net	6,281	6,351
Goodwill	$ 11,449	$ 11,359
Investment in subsidiaries
Notes receivable - affiliates
Other assets	$ 11	$ 10
Total assets	33,064	32,985
Current liabilities:
Accounts payable	1,442	1,732
Accounts payable - affiliates	5,039	4,042
Accrued payroll and other	841	$ 293
Income taxes payable	75
Total current liabilities	7,397	$ 6,067
Long-term debt	5,500	5,500
Notes payable - affiliates	13,720	13,850
Deferred tax liabilities	$ 350	$ 328
Asset retirement obligations
Total liabilities	$ 26,967	$ 25,745
Owners' equity:
Total partners' capital	$ 6,097	$ 7,240
Non-controlling interests
Total owners' equity	$ 6,097	$ 7,240
Total liabilities and owners' equity	$ 33,064	$ 32,985
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents
Trade accounts receivable, net	$ 119	$ (53)
Prepaid expenses and other	(2)	(35)
Total current assets	$ 117	(5,689)
Receivables from affiliates		$ (5,601)
Property and equipment:
Property and equipment, at cost
Less: Accumulated depreciation
Total property and equipment, net
Intangible assets, net
Goodwill
Investment in subsidiaries	$ (39,975)	$ (52,499)
Notes receivable - affiliates	(13,720)	$ (13,527)
Other assets	2
Total assets	$ (53,576)	$ (71,715)
Current liabilities:
Accounts payable
Accounts payable - affiliates	$ (6,217)	$ (5,278)
Accrued payroll and other		(53)
Income taxes payable		(35)
Total current liabilities	$ (6,217)	$ (5,366)
Long-term debt
Notes payable - affiliates	$ (13,720)	$ (13,850)
Deferred tax liabilities
Asset retirement obligations
Total liabilities	$ (19,937)	$ (19,216)
Owners' equity:
Total partners' capital	(24,400)	(42,526)
Non-controlling interests	(9,239)	(9,973)
Total owners' equity	(33,639)	(52,499)
Total liabilities and owners' equity	(53,576)	(71,715)
Cash and cash equivalents	25,850	24,150	$ 26,541	$ 20,757
Trade accounts receivable, net	40,704	48,265
Prepaid expenses and other	1,989	2,329
Total current assets	68,543	$ 74,744
Receivables from affiliates
Property and equipment, at cost	24,136	$ 23,706
Less: Accumulated depreciation	6,039	5,369
Total property and equipment, net	18,097	18,337
Intangible assets, net	31,851	32,486
Goodwill	$ 65,363	$ 65,273
Investment in subsidiaries
Notes receivable - affiliates
Other assets		$ 42
Total assets	$ 183,854	190,882
Accounts payable	2,420	2,205
Accounts payable - affiliates	517	913
Accrued payroll and other	8,572	7,095
Income taxes payable	529	350
Total current liabilities	12,038	10,563
Long-term debt	$ 135,269	$ 139,129
Notes payable - affiliates
Deferred tax liabilities	$ 393	$ 371
Asset retirement obligations	117	117
Total liabilities	147,817	150,180
Total partners' capital	26,798	30,729
Non-controlling interests	9,239	9,973
Total owners' equity	36,037	40,702
Total liabilities and owners' equity	$ 183,854	$ 190,882

Note 11 - Condensed Consolida42

Note 11 - Condensed Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016		Mar. 31, 2015
Reportable Legal Entities [Member] | Parent Company [Member]
Revenues
Costs of services
Gross margin
Operating costs and expense:
General and Administrative Expense	$ 1,202		$ 104
Depreciation, amortization and accretion
Operating income (loss)	$ (1,202)		$ (104)
Other (expense) income:
Equity earnings (loss) in subsidiaries	468		3,091
Interest expense, net	$ (218)		$ (258)
Other, net
Net income (loss) before income tax expense	$ (952)		$ 2,729
Income tax expense
Net income (loss)	$ (952)		$ 2,729
Net (loss) attributable to non-controlling interests			143
Net income (loss) attributable to controlling interests	$ (952)		$ 2,586
Net (loss) attributable to general partner	(968)
Net income (loss) attributable to limited partners	$ 16
Revenues
Costs of services
Gross margin
Net income attributable to partners / controlling interests	$ (952)		$ 2,586
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Revenues	62,172		84,746
Costs of services	55,431		74,938
Gross margin	6,741		9,808
Operating costs and expense:
General and Administrative Expense	3,578		4,690
Depreciation, amortization and accretion	1,038		1,213
Operating income (loss)	2,125		$ 3,905
Other (expense) income:
Equity earnings (loss) in subsidiaries	(749)
Interest expense, net	(1,191)		$ (674)
Other, net	19		6
Net income (loss) before income tax expense	204		3,237
Income tax expense	103		157
Net income (loss)	101		3,080
Net (loss) attributable to non-controlling interests	(367)		(11)
Net income (loss) attributable to controlling interests	$ 468		3,091
Net (loss) attributable to general partner
Net income (loss) attributable to limited partners	$ 468
Revenues	62,172		84,746
Costs of services	55,431		74,938
Gross margin	6,741		9,808
Net income attributable to partners / controlling interests	468		3,091
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Revenues	13,884		10,567
Costs of services	12,865		9,826
Gross margin	1,019		741
Operating costs and expense:
General and Administrative Expense	1,409		468
Depreciation, amortization and accretion	187		45
Operating income (loss)	$ (577)		$ 228
Other (expense) income:
Equity earnings (loss) in subsidiaries
Interest expense, net	$ (209)		$ (75)
Other, net	4		2
Net income (loss) before income tax expense	(782)		155
Income tax expense	9		47
Net income (loss)	$ (791)		$ 108
Net (loss) attributable to non-controlling interests
Net income (loss) attributable to controlling interests	$ (791)		$ 108
Net (loss) attributable to general partner
Net income (loss) attributable to limited partners	$ (791)
Revenues	13,884		10,567
Costs of services	12,865		9,826
Gross margin	1,019		741
Net income attributable to partners / controlling interests	(791)		108
Consolidation, Eliminations [Member]
Revenues	(2,582)		(1,247)
Costs of services	$ (2,582)		$ (1,247)
Gross margin
Operating costs and expense:
General and Administrative Expense
Depreciation, amortization and accretion
Operating income (loss)
Other (expense) income:
Equity earnings (loss) in subsidiaries	$ 281		$ (3,091)
Interest expense, net
Other, net
Net income (loss) before income tax expense	$ 281		$ (3,091)
Income tax expense
Net income (loss)	$ 281		$ (3,091)
Net (loss) attributable to non-controlling interests			35
Net income (loss) attributable to controlling interests	$ 281		(3,126)
Net (loss) attributable to general partner
Net income (loss) attributable to limited partners	$ 281
Revenues	(2,582)		(1,247)
Costs of services	$ (2,582)		$ (1,247)
Gross margin
Net income attributable to partners / controlling interests	$ 281		$ (3,126)
Revenues	73,474		94,066
Costs of services	65,714		83,517
Gross margin	7,760		10,549
General and Administrative Expense	6,189	[1]	5,262
Depreciation, amortization and accretion	1,225		1,258
Operating income (loss)	$ 346		$ 4,029
Equity earnings (loss) in subsidiaries
Interest expense, net	$ (1,618)		$ (1,007)
Other, net	23		8
Net income (loss) before income tax expense	(1,249)		3,030
Income tax expense	112		204
Net income (loss)	(1,361)		2,826
Net (loss) attributable to non-controlling interests	(367)		167
Net income (loss) attributable to controlling interests	(994)		$ 2,659
Net (loss) attributable to general partner	(968)
Net income (loss) attributable to limited partners	(26)		$ 2,659
Revenues	73,474		94,066
Costs of services	65,714		83,517
Gross margin	7,760		10,549
Net income attributable to partners / controlling interests	$ (994)		$ 2,659
[1]	Amount includes $1.0 million of corporate charges from our sponsor that were previously covered by the administrative fee pursuant to out omnibus agreement allocated to the PIS and W&ES segments.

Note 11 - Condensed Consolida43

Note 11 - Condensed Consolidating Statement of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Reportable Legal Entities [Member] | Parent Company [Member]
Net income (loss)	$ (952)	$ 2,729
Foreign currency translation adjustment
Comprehensive income (loss)	$ (952)	$ 2,729
Comprehensive (loss) attributable to non-controlling interests		143
Comprehensive (loss) attributable to general partner	$ (968)
Comprehensive income (loss) attributable to controlling interests	16	2,586
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Net income (loss)	101	3,080
Foreign currency translation adjustment	192	(292)
Comprehensive income (loss)	293	2,788
Comprehensive (loss) attributable to non-controlling interests	$ (367)	(11)
Comprehensive (loss) attributable to general partner
Comprehensive income (loss) attributable to controlling interests	$ 660	2,799
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Net income (loss)	(791)	108
Foreign currency translation adjustment	396	(593)
Comprehensive income (loss)	$ (395)	$ (485)
Comprehensive (loss) attributable to non-controlling interests
Comprehensive (loss) attributable to general partner
Comprehensive income (loss) attributable to controlling interests	$ (395)	$ (485)
Consolidation, Eliminations [Member]
Net income (loss)	$ 281	$ (3,091)
Foreign currency translation adjustment
Comprehensive income (loss)	$ 281	$ (3,091)
Comprehensive (loss) attributable to non-controlling interests		(422)
Comprehensive (loss) attributable to general partner
Comprehensive income (loss) attributable to controlling interests	$ 281	(2,669)
Net income (loss)	(1,361)	2,826
Foreign currency translation adjustment	588	(885)
Comprehensive income (loss)	(773)	1,941
Comprehensive (loss) attributable to non-controlling interests	(367)	$ (290)
Comprehensive (loss) attributable to general partner	(968)
Comprehensive income (loss) attributable to controlling interests	$ 562	$ 2,231

Note 11 - Condensed Consolida44

Note 11 - Condensed Consolidating Statement of Cash Flow (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Reportable Legal Entities [Member] | Parent Company [Member] | TIR Entities [Member]
Investing activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Parent Company [Member]
Operating activities:
Net income (loss)	$ (952)	$ 2,729
Depreciation, amortization and accretion
Interest expense from debt issuance cost amortization	$ 140	$ 134
Amortization of equity-based compensation	$ 317	$ 211
Equity earnings in investee company
Distributions from investee company
Equity earnings in subsidiaries	$ (468)	$ (3,091)
Deferred tax benefit, net
Non-cash allocated expenses	$ 968
Loss on asset disposal
Changes in assets and liabilities:
Trade accounts receivable
Prepaid expenses and other	$ (115)
Accounts payable and accrued payroll and other	$ (61)	$ 87
Income taxes payable
Net cash provided by (used in) operating activities	$ (171)	$ (35)
Receivables from affiliates		$ (105)
Investing activities:
Purchase of property and equipment
Net cash provided by (used in) investing activities
Financing activities:
Repayment of long-term debt
Distributions from subsidiaries	$ 4,810	$ 3,952
Distributions to limited partners	$ (4,810)	$ (4,806)
Distributions to non-controlling members
Net cash provided by (used in) financing activities		$ (854)
Effects of exchange rates on cash
Net increase (decrease) in cash and cash equivalents	$ (171)	$ (889)
Cash and cash equivalents, beginning of period	378	982
Cash and cash equivalents, end of period	$ 207	$ 93
Advances on long-term debt
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]
Operating activities:
Net income (loss)	$ 101	3,080
Depreciation, amortization and accretion	$ 1,119	$ 1,268
Interest expense from debt issuance cost amortization
Amortization of equity-based compensation
Equity earnings in investee company	$ (17)	$ (2)
Distributions from investee company	63
Equity earnings in subsidiaries	$ 749
Deferred tax benefit, net		$ 13
Non-cash allocated expenses
Loss on asset disposal
Changes in assets and liabilities:
Trade accounts receivable	$ 13,298	$ 12,070
Prepaid expenses and other	263	322
Accounts payable and accrued payroll and other	(5,196)	(3,023)
Income taxes payable	69	101
Net cash provided by (used in) operating activities	10,449	13,843
Receivables from affiliates		14
Investing activities:
Purchase of property and equipment	(407)	(929)
Net cash provided by (used in) investing activities	(407)	(53,517)
Financing activities:
Repayment of long-term debt	(4,000)
Distributions from subsidiaries	$ (4,810)	$ (3,952)
Distributions to limited partners
Distributions to non-controlling members	$ 383	$ (1,421)
Net cash provided by (used in) financing activities	(8,427)	$ 47,227
Effects of exchange rates on cash	192
Net increase (decrease) in cash and cash equivalents	1,807	$ 7,553
Cash and cash equivalents, beginning of period	19,570	16,598
Cash and cash equivalents, end of period	21,377	24,151
Advances on long-term debt		52,600
Non-cash items:
Accounts payable excluded from capital expenditures	13	$ 51
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]
Operating activities:
Net income (loss)	(791)	$ 108
Depreciation, amortization and accretion	$ 314	$ 46
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	$ 36	$ (13)
Non-cash allocated expenses
Loss on asset disposal		3
Changes in assets and liabilities:
Trade accounts receivable	$ (83)	(1,271)
Prepaid expenses and other	28	63
Accounts payable and accrued payroll and other	1,125	835
Income taxes payable	75	(34)
Net cash provided by (used in) operating activities	704	$ (263)
Receivables from affiliates
Investing activities:
Purchase of property and equipment	(89)	$ (1)
Net cash provided by (used in) investing activities	$ (89)	$ (1)
Financing activities:
Repayment of long-term debt
Distributions from subsidiaries
Distributions to limited partners
Distributions to non-controlling members	$ (750)
Net cash provided by (used in) financing activities	(750)
Effects of exchange rates on cash	199	$ (616)
Net increase (decrease) in cash and cash equivalents	64	(880)
Cash and cash equivalents, beginning of period	4,202	3,177
Cash and cash equivalents, end of period	4,266	$ 2,297
Advances on long-term debt
Non-cash items:
Accounts payable excluded from capital expenditures	54
Consolidation, Eliminations [Member] | TIR Entities [Member]
Investing activities:
Cash paid for acquisition
Consolidation, Eliminations [Member]
Operating activities:
Net income (loss)	$ 281	$ (3,091)
Depreciation, amortization and accretion
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	$ (281)	$ 3,091
Deferred tax benefit, net
Non-cash allocated expenses
Loss on asset disposal
Changes in assets and liabilities:
Trade accounts receivable	$ (5,654)	$ (8,929)
Prepaid expenses and other	158	(2)
Accounts payable and accrued payroll and other	5,461	$ 8,840
Income taxes payable	$ 35
Net cash provided by (used in) operating activities
Receivables from affiliates		$ 91
Investing activities:
Purchase of property and equipment
Net cash provided by (used in) investing activities
Financing activities:
Repayment of long-term debt
Distributions from subsidiaries
Distributions to limited partners
Distributions to non-controlling members
Net cash provided by (used in) financing activities
Effects of exchange rates on cash
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Advances on long-term debt
Non-cash items:
Accounts payable excluded from capital expenditures
TIR Entities [Member]
Investing activities:
Cash paid for acquisition		$ (52,588)
Net income (loss)	$ (1,361)	2,826
Depreciation, amortization and accretion	1,433	1,314
Interest expense from debt issuance cost amortization	140	134
Amortization of equity-based compensation	317	211
Equity earnings in investee company	(17)	$ (2)
Distributions from investee company	$ 63
Equity earnings in subsidiaries
Deferred tax benefit, net	$ 36
Non-cash allocated expenses	$ 968
Loss on asset disposal		$ 3
Trade accounts receivable	$ 7,561	1,870
Prepaid expenses and other	334	383
Accounts payable and accrued payroll and other	1,329	6,739
Income taxes payable	179	67
Net cash provided by (used in) operating activities	10,982	$ 13,545
Receivables from affiliates
Purchase of property and equipment	(496)	$ (930)
Net cash provided by (used in) investing activities	(496)	$ (53,518)
Financing activities:
Repayment of long-term debt	$ (4,000)
Distributions from subsidiaries
Distributions to limited partners	$ (4,810)	$ (4,806)
Distributions to non-controlling members	(367)	(1,421)
Net cash provided by (used in) financing activities	(9,177)	46,373
Effects of exchange rates on cash	391	(616)
Net increase (decrease) in cash and cash equivalents	1,700	5,784
Cash and cash equivalents, beginning of period	24,150	20,757
Cash and cash equivalents, end of period	$ 25,850	26,541
Advances on long-term debt		52,600
Non-cash items:
Accounts payable excluded from capital expenditures	$ 67	$ 51