Gas Natural 10-K 16 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 10, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	Gas Natural Inc.
Entity Central Index Key	43,350
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 65,717,300
Trading Symbol	EGAS
Entity Common Stock, Shares Outstanding		10,519,728

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash and cash equivalents	$ 6,463	$ 2,728
Accounts receivable, less allowance for doubtful accounts of $385 and $506, respectively	11,093	10,823
Unbilled gas	7,256	6,995
Inventory
Natural gas	3,380	4,063
Materials and supplies	2,065	2,271
Regulatory assets, current	3,131	2,469
Other current assets	2,423	2,174
Total current assets	35,811	31,523
PROPERTY, PLANT, & EQUIPMENT, NET	139,691	142,416
OTHER ASSETS
Regulatory assets, non-current	1,032	1,523
Goodwill	15,872	15,872
Customer relationships, net of amortization	2,322	2,625
Restricted cash	0	1,898
Other non-current assets	2,696	1,530
Total other assets	21,922	23,448
TOTAL ASSETS	197,424	197,387
CURRENT LIABILITIES
Line of credit	13,450	15,750
Accounts payable	10,055	8,976
Notes payable, current portion	0	5,012
Note payable to related party	0	1,980
Accrued liabilities	8,265	6,873
Regulatory liability, current	0	487
Build-to-suit liability	0	2,041
Capital lease liability, current	3,618	2,876
Other current liabilities	1,097	1,467
Total current liabilities	36,485	45,462
LONG-TERM LIABILITIES
Deferred tax liability	11,280	12,295
Regulatory liability, non-current	1,417	1,251
Capital lease liability, non-current	2,780	5,177
Other long-term liabilities	3,113	3,286
Total long-term liabilities	18,590	22,009
NOTES PAYABLE, less current portion	49,392	34,427
COMMITMENTS AND CONTINGENCIES (see Note 19)
STOCKHOLDERS’ EQUITY
Preferred stock; $0.15 par value; 1,500,000 shares authorized, no shares issued or outstanding	0	0
Common stock; $0.15 par value; Authorized: 30,000,000 shares; Issued and outstanding: 10,519,728 and 10,504,734 shares as of December 31, 2016 and 2015, respectively	1,578	1,575
Capital in excess of par value	64,092	63,985
Retained earnings	27,287	29,929
Total stockholders’ equity	92,957	95,489
TOTAL CAPITALIZATION	142,349	129,916
TOTAL LIABILITIES AND CAPITALIZATION	$ 197,424	$ 197,387

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts	$ 385	$ 506
Preferred stock, par value (in dollars per share)	$ 0.15	$ 0.15
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.15	$ 0.15
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	10,519,728	10,504,734
Common stock, shares outstanding	10,519,728	10,504,734

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUES
Natural gas operations	$ 87,464	$ 103,978	$ 123,053
Marketing and production	11,977	8,383	9,517
Total revenues	99,441	112,361	132,570
COST OF SALES
Natural gas operations	45,812	60,502	79,222
Marketing and production	10,705	7,650	8,772
Total cost of sales	56,517	68,152	87,994
GROSS MARGIN	42,924	44,209	44,576
OPERATING EXPENSES
Distribution, general, and administrative	27,338	26,104	24,645
Maintenance	984	1,422	1,225
Depreciation, amortization and accretion	8,034	7,257	6,657
Taxes other than income	4,006	4,119	3,927
Provision for doubtful accounts	182	278	1,112
Contingent consideration loss (gain)	(672)	(75)	62
Total operating expenses	39,872	39,105	37,628
OPERATING INCOME	3,052	5,104	6,948
Income from unconsolidated subsidiaries	0	0	(352)
Gain on sale of marketable securities	0	0	184
Acquisition expense	0	0	(7)
Other income (loss), net	(65)	86	730
Interest expense	(3,169)	(3,604)	(3,226)
Income (loss) before income taxes	(182)	1,586	4,277
Income tax benefit (expense)	707	(417)	(1,548)
INCOME FROM CONTINUING OPERATIONS	525	1,169	2,729
Discontinued operations, net of income taxes (See Note 3)	(12)	3,519	1,033
NET INCOME	$ 513	$ 4,688	$ 3,762
BASIC & DILUTED EARNINGS PER SHARE:
Continuing operations (in dollars per share)	$ 0.05	$ 0.11	$ 0.26
Discontinued operations (in dollars per share)	0	0.34	0.1
Net income per share (in dollars per share)	0.05	0.45	0.36
Weighted average dividends declared per common share (in dollars per share)	$ 0.3	$ 0.54	$ 0.5
COMPREHENSIVE INCOME:
Net income	$ 513	$ 4,688	$ 3,762
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
Unrealized gain on available for sale securities, net of tax of $8 for the year ended December 31, 2014	0	0	15
Accumulated unrealized gain on available for sale securities transferred to earnings, net of tax of $64 for the year ended December 31, 2014	0	0	(120)
Other comprehensive income (loss), net of tax	0	0	(105)
COMPREHENSIVE INCOME	$ 513	$ 4,688	$ 3,657

Consolidated Statements of Com5

Consolidated Statements of Comprehensive Income [Parenthetical] $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Unrealized gain on available for sale securities, tax portion	$ 8
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	$ 64

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Capital In Excess Of Par Value [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]
BEGINNING BALANCE at Dec. 31, 2013	$ 97,480	$ 1,568	$ 63,469	$ 105	$ 32,338
BEGINNING BALANCE (in shares) at Dec. 31, 2013		10,451,678
Net income	3,762	$ 0	0	0	3,762
Other comprehensive income (loss), net	(105)	0	0	(105)	0
Exercise of stock options	46	$ 1	45	0	0
Exercise of stock options (in shares)		5,000
Stock compensation	316	$ 4	312	0	0
Stock compensation (in shares)		35,833
Dividends declared	(5,189)	$ 0	0	0	(5,189)
ENDING BALANCE at Dec. 31, 2014	96,310	$ 1,573	63,826	0	30,911
ENDING BALANCE (in shares) at Dec. 31, 2014		10,492,511
Net income	4,688	$ 0	0	0	4,688
Other comprehensive income (loss), net	0
Stock compensation	161	$ 2	159	0	0
Stock compensation (in shares)		12,223
Dividends declared	(5,670)	$ 0	0	0	(5,670)
ENDING BALANCE at Dec. 31, 2015	$ 95,489	$ 1,575	63,985	0	29,929
ENDING BALANCE (in shares) at Dec. 31, 2015	10,504,734	10,504,734
Net income	$ 513	$ 0	0	0	513
Other comprehensive income (loss), net	0
Stock compensation	110	$ 3	107	0	0
Stock compensation (in shares)		14,994
Dividends declared	(3,155)	$ 0	0	0	(3,155)
ENDING BALANCE at Dec. 31, 2016	$ 92,957	$ 1,578	$ 64,092	$ 0	$ 27,287
ENDING BALANCE (in shares) at Dec. 31, 2016	10,519,728	10,519,728

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 513	$ 4,688	$ 3,762
Less income (loss) from discontinued operations	(12)	3,519	1,033
Income from continuing operations	525	1,169	2,729
Adjustments to reconcile income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	8,034	7,236	6,605
Accretion	0	21	52
Amortization of debt issuance costs	487	656	420
Provision for doubtful accounts	182	278	1,112
Amortization of deferred loss on sale-leaseback	1,015	358	0
Stock based compensation	107	161	317
Gain on sale of marketable securities	0	0	(184)
Loss (Gain) on sale of assets	589	(118)	(28)
Loss from unconsolidated affiliate	0	0	352
Unrealized holding loss (gain) on contingent consideration	(672)	(75)	62
Change in fair value of derivative financial instruments	(193)	(96)	151
Deferred income taxes	(702)	2,150	2,115
Changes in assets and liabilities
Accounts receivable, including related parties	(451)	1,293	(891)
Unbilled gas	(261)	658	(481)
Natural gas inventory	683	1,239	(458)
Accounts payable, including related parties	1,271	(4,665)	1,817
Regulatory assets and liabilities	(1,148)	(1,283)	(1,938)
Other assets	427	(680)	211
Other liabilities	1,472	1,122	(817)
Net cash provided by operating activities of continuing operations	11,365	9,424	11,146
CASH FLOWS FROM INVESTING ACTIVITIES
Capital expenditures	(7,525)	(9,567)	(21,613)
Proceeds from sale of fixed assets	25	4,054	173
Proceeds from sale of marketable securities	0	0	422
Proceeds from note receivable	0	92	3
Restricted cash - capital expenditures fund	0	0	57
Customer advances for construction	78	33	17
Contributions in aid of construction	1,351	1,193	2,262
Net cash used in investing activities of continuing operations	(6,071)	(4,195)	(18,679)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from lines of credit	24,750	14,150	24,850
Repayments of lines of credit	(27,050)	(27,161)	(20,619)
Proceeds from notes payable, including related parties	53,993	8,000	102
Repayments of notes payable, including related parties	(45,715)	(6,542)	(3,565)
Payments of capital lease obligations	(3,328)	(1,845)	(178)
Debt issuance costs	(1,990)	(235)	(111)
Exercise of stock options	0	0	45
Restricted cash - debt service fund	948	0	132
Dividends paid	(3,155)	(5,670)	(5,659)
Net cash used in financing activities of continuing operations	(1,547)	(19,303)	(5,003)
DISCONTINUED OPERATIONS
Operating cash flows	(12)	845	1,924
Investing cash flows	0	14,371	(511)
Financing cash flows	0	0	(32)
Net cash provided by (used in) discontinued operations	(12)	15,216	1,381
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	3,735	1,142	(11,155)
Cash and cash equivalents, beginning of period	2,728	1,586	12,741
CASH AND CASH EQUIVALENTS, END OF PERIOD	6,463	2,728	1,586
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest, net of amounts capitalized	3,447	3,011	2,730
Cash refunded for income taxes, net	(198)	(79)	(234)
NONCASH INVESTING AND FINANCING ACTIVITIES
Assets acquired under build-to-suit agreement	516	5,245	5,597
Capital expenditures included in accounts payable	161	226	1,047
Capital assets exchanged to settle payables	0	0	322
Capital assets acquired through trade-in	0	0	103
Capital additions acquired through debt	0	0	26
Customer advances for construction moved to contribution in aid of construction	0	3	10
Restricted cash received from customer as security deposit	0	0	950
Capitalized interest	$ 147	$ 549	$ 621

Financial Statement Schedule

Financial Statement Schedule	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Financial Statement Schedule	(c) Financial Statement Schedule Schedule I - Condensed financial information of registrant (PARENT COMPANY ONLY) Condensed Financial Statements (amounts in thousands) December 31, 2016 2015 BALANCE SHEETS ASSETS Cash and cash equivalents $ 966 $ 296 Investments 112,887 93,448 Prepayments 253 283 Deferred tax asset, current 54 - Other current assets 26 - Property, plant, & equipment, net 116 343 Deferred tax asset, non-current 13,443 989 Intercompany note receivable 66,990 8,427 Other assets 39 73 Total assets $ 194,774 $ 103,859 LIABILITIES AND CAPITALIZATION Current liabilities $ 8,096 $ 8,396 Line of credit 13,450 - Related party note payable - 2,000 Capital lease liability 1,556 3,702 Notes payable 50,000 10 Intercompany note payable 15,109 - Other non-current liabilities 720 - Stockholders' equity 105,843 89,751 Total liabilities and capitalization $ 194,774 $ 103,859 GAS NATURAL INC. (PARENT COMPANY ONLY) Condensed Financial Statements, continued (amounts in thousands) Year Ended December 31, 2016 2015 2014 STATEMENTS OF COMPREHENSIVE INCOME Operating expenses $ 4,330 $ 2,339 $ 2,431 Operating loss (4,330) (2,339) (2,431) Other income 13 - 179 Interest expense (326) (301) (13) Loss before income taxes and income from unconsolidated subsidiaries (4,643) (2,640) (2,265) Income from unconsolidated subsidiaries 3,263 2,827 4,199 Income tax benefit 1,905 982 795 Income from continuing operations 525 1,169 2,729 Discontinued operations (12) 3,519 1,033 Net income $ 513 $ 4,688 $ 3,762 Other comprehensive income Unrealized gain (loss) on available for sale securities, net of tax of $8 for the year ended December 31, 2014 - - 15 Unrealized loss on available for sale securities transferred to earnings, net of tax of $64 for the year ended December 31, 2014 - - (120) Total other comprehensive income - - (105) Comprehensive income $ 513 $ 4,688 $ 3,657 GAS NATURAL INC. (PARENT COMPANY ONLY) Condensed Financial Statements, continued (amounts in thousands) Year Ended December 31, 2016 2015 2014 STATEMENTS OF CASH FLOWS CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 513 $ 4,688 $ 3,762 Less income (loss) from discontinued operations (12) 3,519 1,033 Income from continuing operations 525 1,169 2,729 Income from unconsolidated subsidiaries (3,263) (2,827) (4,199) Depreciation expense 57 44 19 Amortization of debt issue costs 122 153 - Stock based compensation 109 161 317 Gain on sale of property, plant and equipment (11) - - Deferred income taxes (1,860) 110 (423) Intercompany accounts receivable/accounts payable 7,916 4,232 (1,063) Other assets 358 (48) 392 Other liabilities 857 850 567 Net cash provided by (used in) operating activities 4,810 3,844 (1,661) CASH FLOWS FROM INVESTING ACTIVITIES Capital expenditures (102) (106) (71) Proceeds from sale of property, plant and equipment 4 - - Investment in subsidiaries - (1,236) (3,879) Dividends received from subsidiaries 4,140 3,205 3,000 Net cash provided by (used in) provided by investing activities 4,042 1,863 (950) CASH FLOWS FROM FINANCING ACTIVITIES Repayments of long-term debt (16) (6) (3) Proceeds from long-term debt 50,000 - - Repayments of capital lease liabilities (3,128) (1,657) - Proceeds from related party notes payable 4,000 8,000 - Repayments of related party notes payable (6,000) (6,000) - Repayments of line of credit (1,500) - - Proceeds from line of credit 14,950 - - Long term loans to unconsolidated subsidiaries (48,000) - - LOC borrowings by unconsolidated subsidiaries (17,058) - - LOC paydowns by unconsolidated subsidiaries 2,548 - - Debt issuance costs (1,771) (225) (2) Restricted cash debt service 948 - Exercise of stock options - - 46 Dividends paid (3,155) (5,670) (5,659) Net cash used in financing activities (8,182) (5,558) (5,618) Net increase (decrease) in cash and cash equivalents 670 149 (8,229) Cash and cash equivalents, beginning of period 296 147 8,376 Cash and cash equivalents, end of period $ 966 $ 296 $ 147 Pursuant to rules and regulations of the SEC, the unconsolidated condensed financial statements of Gas Natural do not reflect all of the information and notes normally included with financial statements prepared in accordance with U.S. GAAP. Therefore, these condensed financial statements should be read in conjunction with the consolidated financial statements and related notes included in this Annual Report. Gas Natural has accounted for the earnings of its subsidiaries under the equity method in these unconsolidated condensed financial statements. Common Dividends from Subsidiaries Common stock cash dividends paid to Gas Natural by its subsidiaries were as follows: (amounts in thousands) Years Ended December 31, 2016 2015 2014 Energy West, Inc. $ 3,350 $ 3,050 $ 3,000 PHC Utilities, Inc. 790 - - Gas Natural Resources, LLC - 150 - Lone Wolfe Insurance, LLC - 5 - Total $ 4,140 $ 3,205 $ 3,000

Summary of Business

Summary of Business	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure	Nature of Business Energy West was originally incorporated in Montana in 1909 and was reorganized as a holding company in 2009. On July 9, 2010, we changed our name to Gas Natural Inc. (the “Company,” “we,” “us,” or “our”) and reincorporated in Ohio. We are a natural gas company with operations in four states. In October 2016, we implemented a plan of reorganization and formed a new holding company, PHC, an Ohio Corporation, that is the parent company of our regulated utility subsidiaries, Cut Bank Gas, EWM, Frontier Natural Gas, Bangor Gas, NEO, Brainard, Orwell, and Spelman. Gas Natural is the parent company of Energy West Propane, Inc., EWR, GNR, Lone Wolfe and PHC. PHC is the parent company of multiple entities that are natural gas utility companies with regulated operations in Maine, Montana, North Carolina and Ohio. EWR is a natural gas marketing and production company with non-regulated operations in Montana. GNR is a natural gas marketing company that markets gas in Ohio. Energy West Propane, Inc. distributes propane with non-regulated operations in Montana. Lone Wolfe serves as an insurance agent for us. We have three operating and reporting segments: · Natural Gas. 21 69,400 · Marketing and Production. 3.6 53 44 160 · Corporate and Other.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 - Significant Accounting Policies The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP. The consolidated financial statements include the accounts and transactions of Gas Natural and its wholly-owned subsidiaries as well as the proportionate share of assets, liabilities, revenues, and expenses of certain producing natural gas properties. All intercompany transactions and balances have been eliminated. Certain reclassifications of prior year reported amounts have been made for comparative purposes. Such reclassifications are not considered material and had no effect on net income. We follow the provisions of ASC 980 Regulated Operations The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. We use estimates to measure certain deferred charges and deferred credits related to items subject to approval of the various public service commissions with jurisdiction over us. Estimates are also used in determining our allowances for doubtful accounts, unbilled gas, asset retirement obligations, when testing for impairment, We make acquisitions that involve combining the assets and liabilities of the acquired company with us. The assets and liabilities acquired are reported at their fair value at the date of acquisition. We may make estimates when we measure the fair value of acquired assets and liabilities. Our estimates could change in the near term and could significantly impact our results of operations and financial position. We measure certain of our assets and liabilities at fair value. The fair values of marketable securities are estimated based on the closing share price or the quoted market price for those investments. The fair values of our derivative instruments are estimated based on the difference between the fixed commodity price designated in the agreement and the commodity futures price for the settlement period at the measurement date. The fair value measure of our contingent consideration liability has significant unobservable inputs, including our weighted average cost of capital, our credit spread above the risk free rate and our forecasted future cash flows. A significant increase (decrease) in these inputs could result in a significant increase (decrease) in the fair value measure. Leases are categorized as either operating or capital leases at inception. Operating lease costs are recognized on a straight-line basis over the term of the lease. For capital leases, an asset and a corresponding liability are established for the present value at the beginning of the lease term of minimum lease payments during the lease term, excluding any executory costs. If the present value of the minimum lease payments exceeds the fair value of the leased property at lease inception, the amount measured initially as the asset and obligation shall be the fair value. The capital lease obligation is amortized over the life of the lease. For build-to-suit leases, we evaluate our level of risk during the asset’s construction or development period. If we determine that we bear substantially all of the risk during this period, we establish an asset and liability for the total project costs with the liability reduced by any project costs paid directly by us. Once the build-to-suit asset is complete, we assess whether the arrangement qualifies for sales recognition under the sale-leaseback accounting guidance. If the lease meets the criteria to qualify as a sale-leaseback transaction, then the asset and liability are removed from our consolidated balance sheet at the time of the sale and accounted for as either a capital or an operating lease. If it does not meet the criteria to qualify as a sale-leaseback transaction, then the asset and liability remain on our consolidated balance sheet and the transaction is treated as a financing lease Revenues are recognized in the period that services are provided or products are delivered. We record gas distribution revenues for gas delivered to residential and commercial customers but not billed at the end of the accounting period. We periodically collect revenues subject to possible refunds pending final orders from regulatory agencies. When this occurs, we recognize a liability for such refunds. We account for stock-based compensation arrangements by recognizing compensation costs for all stock-based awards over the respective service period for employee services received in exchange for an award of equity or equity-based compensation. The compensation cost is based on the fair value of the award on the date it was granted. We file our income tax returns on a consolidated basis. Rate-regulated operations record cumulative increases in deferred taxes as income taxes recoverable from customers. We use the deferral method to account for investment tax credits as required by regulatory commissions. Deferred income taxes are determined using the asset and liability method, under which deferred tax assets and liabilities are measured based upon the temporary differences between the financial statement and income tax bases of assets and liabilities, using current tax rates. Tax positions must meet a more-likely-than-not recognition threshold to be recognized. We do not have any unrecognized tax benefits that would have a material impact to our consolidated financial statements for any open tax years. No adjustments were recognized for uncertain tax positions for the three years ended December 31, 2016. We recognize interest and penalties related to unrecognized tax benefits in operating expense. As of December 31, 2016 and 2015, there were no unrecognized tax benefits nor interest or penalties accrued related to unrecognized tax benefits, nor were any interest or penalties recognized during the three years ended December 31, 2016. We, or one or more of our subsidiaries, files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The tax year 2010 for federal taxes, as a result of an amendment, and after 2012 for federal and state returns remains open to examination by the major taxing jurisdictions in which we operate. Comprehensive income includes net income and other comprehensive income (loss), which is primarily comprised of unrea lized holding gains or losses on available-for-sale securities. These gains or losses are excluded from net income and reported separately in our accompanying Consolidated Balance Sheets and Consolidated Statements of Changes in Stockholders’ Equity as accumulated other comprehensive income. During the year ended December 31, 2014, we sold all of our available-for-sale securities. We recognized a gain on the sale of approximately $ 184 120 We compute basic earnings per share using the two class method because our restricted stock awards participate equally with common shares in the distribution of earnings. Diluted earnings per share reflect the potential dilution from the exercise or conversion of outstanding stock options and unvested restricted stock awards into common stock. We consider all highly liquid investments with original maturities of three months or less, at the date of acquisition, to be cash equivalents. We may have balances of cash and cash equivalents that exceed federally insurable limits. Our securities investments that we intend to hold to maturity are classified as held-to-maturity securities and recorded at amortized cost. Securities investments bought expressly for the purpose of selling in the near term are classified as trading securities and are measured at fair value with unrealized gains and losses reported in earnings. Securities investments not classified as either held-to-maturity or trading securities are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value in the accompanying Consolidated Balance Sheets, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income. Realized gains and losses, and declines in value judged to be other than temporary, are recorded in the accompanying Consolidated Statements of Comprehensive Income. Accounts receivable are generated from sales and delivery of natural gas as measured by inputs from meter reading devices. Trade accounts receivable are carried at the expected net realizable value. There is credit risk associated with the collection of these receivables. As such, we record an allowance for doubtful accounts based on the amount of probable losses in our existing accounts receivable. The allowance for doubtful accounts is based on management’s assessment of the collectability of specific customer accounts, the aging of the accounts receivable and historical write-off amounts. The underlying assumptions may change from period to period and the allowance for doubtful accounts could potentially cause a negative material impact to the income statement and working capital. Two of our utilities in Ohio, Orwell and NEO, collect from their customers, through rates, an amount to provide an allowance for doubtful accounts. As accounts are identified as uncollectible, they are written off against this allowance for doubtful accounts with no income statement impact. In effect, all bad debt expense is funded by the customer base. The total amount collected from customers and the amounts written off are reviewed annually by the PUCO and the rate per Mcf is adjusted as necessary. Natural gas inventory is stated at the lower of weighted average cost or net realizable value except for EWM – Great Falls, which is stated at the rate approved by the MPSC and includes transportation and storage costs. We account for purchased gas costs in accordance with procedures authorized by the utility commissions in the states in which we operate. Purchased gas costs that are different from those provided for in present rates, and approved by the respective commission, are accumulated and recovered or credited through future rate changes. The gas cost recoveries are monitored closely by the regulatory commissions in all of the states in which we operate and are subject to periodic audits or other review processes. Property, plant and equipment are recorded at original cost when placed in service. Depreciation and amortization on assets are generally recorded on a straight-line basis over the estimated useful lives. These assets are depreciated and amortized over three to forty years. EWR owns an interest in certain natural gas producing reserves on properties located in northern Montana. We are depleting these reserves using the units-of-production method. The production activities are being accounted for using the successful efforts method. We are not the operator of any of the natural gas producing wells on these properties and we do not have significant oil- and gas-producing activities as defined by ASC 932 - Extractive Activities – Oil and Gas We capitalize the portion of our interest expense that is attributable under U.S. GAAP to our more significant construction projects over the duration of the respective construction periods. Capitalized interest is amortized to depreciation and amortization expense over the estimated useful life of the corresponding asset. During the years ended December 31, 2016, 2015 and 2014, we capitalized interest of $ 147 549 621 Contributions in aid of construction are contributions received from customers for construction that are not refundable and are amortized over the life of the assets. Customer advances for construction includes advances received from customers for construction that are to be wholly or partially refunded. As of December 31, 2016 and 2015, $ 1,105 1,027 Goodwill represents the excess of the purchase price over the fair value of identifiable net tangible and intangible assets acquired in a business combination. We test goodwill for impairment annually, or more often if events or changes in circumstances indicate that the carrying value of our goodwill may be more than the fair value. We test for goodwill impairment using a two-step approach. In the first step of the review process, we compare the estimated fair value of the reporting unit with its carrying value. If the estimated fair value of the reporting unit is less than its carrying value, we recognize an impairment loss for the excess, if any, of the carrying value over the implied fair value of the reporting unit's goodwill amount. We recognize an acquired intangible asset whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. Our customer relationships are amortized over an average useful life of 13 1,163 860 303 303 Debt issuance costs are fees and other direct incremental costs we incurred in obtaining debt financing and are recognized as a reduction of the associated liability Costs related to line of credit arrangements are presented as an asset in the accompanying financial statements. 510 253 608 302 962 940 487 656 420 1,990 103 Simplifying the Presentation of Debt Issuance Costs 302 . Note 13 – Credit Facilities and Long-Term Debt We estimate that we will recognize amortization of debt issuance costs of $ 248 114 We use the equity method of accounting for equity investments in entities when we do not control the investee, but can exert significant influence over the financial and operating policies of the investee. Under the equity method, we record our share of the investee’s underlying net income or loss as non-operating income in our Consolidated Statements of Comprehensive Income with a corresponding increase or decrease in the investment account. Distributions received from the investee reduce our investment balance. At December 31, 2015, we had a restricted cash balance of $ 1,898 948 950 450 We evaluate our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets or intangibles may not be recoverable. We measure the recoverability of assets to be held and used by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment loss to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. We record the fair value of a liability for an asset retirement obligation ( " " We recognize all of our derivative instruments as either assets or liabilities in the statement of financial position at fair value. We may account for changes in the fair value of a derivative instrument as a hedge if it meets certain qualifications and we have designated it as such. We must designate hedging instruments based upon the exposure being hedged, and recognize gains and losses related to hedges in our consolidated balance sheets. We recognize gains and losses related to derivative instruments that are not designated as hedging instruments in our consolidated statements of comprehensive income during the current period. We primarily manage commodity price risk related to natural gas by using derivative instruments. We enter forward contracts and commodity price swaps with fixed pricing to protect profit margins on future obligations to deliver gas at fixed prices or to protect our regulated utility customers from possible adverse price fluctuations in the market. These forward contracts usually qualify as a “normal purchase” or “normal sale” and are exempt from derivative accounting treatment. Our commodity price swaps do not meet any of the hedging exemption criteria under ASC 815 and are accounted for as derivatives. We present discontinued operations in our consolidated financial statements when we believe that the disposition of assets constitutes a strategic shift that will have a major effect on our operations or financial results. The results of prior periods are reclassified to conform to the current year presentation. Corporate overhead is not allocated to discontinued operations and any overhead that was allocated to the discontinued operations in prior periods is reclassified to our corporate and other segment. We do not allocate interest expense to discontinued operations unless debt is to be assumed by the buyer of our discontinued operations or debt is to be repaid as a result of the disposal of our discontinued operations. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other, In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes will be We are currently evaluating the impact that this newly issued guidance will have on our consolidated financial statements. In May 2014, the FASB issued ASU 2014-09 Revenue from Contracts with Customers We do not expect that the adoption of this standard will have a material impact on our consolidated financial statement

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 3 – Discontinued Operations Years ended December 31, 2016 2015 2014 EWW/Pipeline assets Revenues $ - $ 4,609 $ 10,927 Cost of sales - (2,534) (6,697) Distribution, general & administrative (9) (780) (1,503) Maintenance - (81) (175) Depreciation & amortization - - (542) Taxes other than income - (169) (321) Other income 9 6 28 Interest expense (29) (412) (1) Pretax income from discontinued operations (29) 639 1,716 Gain on the sale of EWW/Pipeline Assets - 5,368 - Income tax (expense) benefit 33 (2,458) (643) Income from discontinued operations of EWW/Pipeline Assets $ 4 $ 3,549 $ 1,073 Independence Loss from discontinued operations of Independence (16) (30) (40) Discontinued operations, net of income tax $ (12) $ 3,519 $ 1,033 EWW and the Glacier & Shoshone Pipelines On October 10, 2014, we executed a stock purchase agreement for the sale of all of the stock of our wholly-owned subsidiary, EWW, to Cheyenne Light, Fuel and Power Company (“Cheyenne”). EWW has historically been included in our natural gas operations segment. In conjunction with this sale, our former 14,223 1,185 4,869 499 310 103 Note 13 – Credit Facilities and Long-Term Debt Our subsidiary, EWR, continues to conduct some business with both EWW and Black Hills relating to the Pipeline Assets. EWW will continue to purchase natural gas from EWR under an established gas purchase agreement through the first quarter of 2017. Additionally, EWR will continue to use EWW’s transmission system under a standing transportation agreement through the first quarter of 2017. Finally, EWR will continue to use the Pipeline Assets’ transmission systems under a standing transportation agreement through October 2017. During 2016 and 2015, we received $ 3,827 1,550 4,104 1,832

Disposals

Disposals	12 Months Ended
	Dec. 31, 2016
Assets [Abstract]
Assets And Liabilities Held For Sale	Note 4 – Disposals We have recently completed certain divestitures as part of our strategy to monetize non-core assets so that we may direct our energies and resources on operations that we believe have higher growth potential. The sale of these assets does not constitute a strategic shift that will have a major effect on our operations or financial results and as such, the disposals are not classified as discontinued operations in our consolidated financial statements. On October 15, 2015, we sold an office building in Mentor, Ohio for net proceeds of $ 1,220 409 1,760 December 31, 2015 469 161 In November 2015, we sold nearly all of the assets and liabilities of our Clarion River and Walker Pennsylvania utilities to Utility Pipeline, LTD for proceeds of $ 848 415 350 213 46 On December 11, 2015, we sold to Kentucky Frontier Gas, LLC nearly all the assets and liabilities of our subsidiary PGC in Kentucky, for proceeds of $ 1,900

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Disclosure	Note 5 - Goodwill In June 2013, we and our wholly-owned Ohio subsidiary, GNR, finalized our purchase of substantially all the assets and certain liabilities of JDOG Marketing. We accounted for this transaction as a business combination and as a result recognized $ 2,102 In November 2013, the PUCO released an Opinion and Order related to the 2012 NEO and Orwell GCR audits. This Opinion and Order, amongst other things, fined our NEO and Orwell subsidiaries for failure to terminate natural gas purchase agreements with JDOG Marketing. As a result of these fines, we have ceased all future purchases by NEO and Orwell of natural gas from GNR. We are unsure if GNR will be able to replace these lost sales volumes with sales to other sources. This change in forecast negatively affected the calculated enterprise value of GNR and led to the 2013 goodwill impairment charge included in our marketing and production segment. We calculated this impairment charge using both a discounted cash flow method and a guideline public company method. Marketing and Natural Gas Production Total Balance as of December 31, 2014 $ 14,780 $ 1,376 $ 16,156 Goodwill reclassified to assets held for sale (284) - (284) Balance as of December 31, 2015 14,496 1,376 $ 15,872 Goodwill reclassified to assets held for sale - - - Balance as of December 31, 2016 $ 14,496 $ 1,376 $ 15,872 December 31, 2016 2015 Goodwill, gross Natural gas $ 14,496 $ 14,496 Marketing and production 2,102 2,102 Total goodwill, gross 16,598 16,598 Accumulated impairment loss Marketing and production (726) (726) Total accumulated impairment loss (726) (726) Goodwill, net $ 15,872 $ 15,872

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliate	12 Months Ended
	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Note 6 - Investment in Unconsolidated Affiliate Our EWR subsidiary, which is part of our marketing and production segment, owns a 24.5 2,160 79

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 7 – Fair Value Measurements We follow a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets and liabilities (Level 1) and the lowest priority to measurements involving unobservable inputs (Level 3). The three levels of the fair value hierarchy are as follows: Level 1 inputs - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs - other inputs that are directly or indirectly observable in the marketplace. Level 3 inputs - unobservable inputs which are supported by little or no market activity. We categorize our fair value measurements within the hierarchy based on the lowest level input that is significant to the fair value measurement in its entirety. December 31, 2016 Level 1 Level 2 Level 3 TOTAL ASSETS: Commodity swap contracts $ - $ 139 $ - $ 139 December 31, 2015 Level 1 Level 2 Level 3 TOTAL LIABILITIES: Contingent consideration $ - $ - $ 672 $ 672 Commodity swap contracts $ - $ 54 $ - $ 54 The fair value of our financial instruments including cash and cash equivalents, notes and accounts receivable, and notes and accounts payable are not materially different from their carrying amounts. Under the fair value hierarchy, the fair value of cash and cash equivalents is classified as a Level 1 measurement and the fair value of notes payable are classified as Level 2 measurements. Commodity Swaps Contracts We value our commodity swap contracts, which are categorized in Level 2 of the fair value hierarchy, by comparing the futures price at the measurement date of the natural gas commodity specified in the contract to the fixed price that we will pay. See Note 8 – Derivative Financial Instruments Contingent Consideration Liability The contingent consideration liability categorized in Level 3 of the fair value hierarchy arose as a result of a purchase agreement, pursuant to which we acquired the assets of our GNR subsidiary in 2013. The purchase agreement for the transaction provided for contingent “earn-out” payments in the form of validly issued, fully paid and non-assessable shares of our common stock for a period of five years after the closing of the transaction if the acquired business achieved a minimum annual EBITDA target of $ 810 575 We recorded a liability for an earn-out payment for the year ended December 31, 2013. We did not believe an earn-out payment was due to JDOG Marketing as a result of payments made by the Ohio utilities to JDOG Marketing during 2013 that were disallowed by the PUCO. Richard M. Osborne, our former chairman and chief executive officer, believed that JDOG Marketing was entitled to the earn-out. Richard M. 672 related to the settlement agreement with Richard M. Osborne that terminated agreement. Note 19 M. Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Contingent Consideration Liability 2016 2015 Balance January 1st $ 672 $ 747 Total gains for period: Included in net income (672) (75) Included in other comprehensive income - - Balance December 31st $ - $ 672 The change in fair value included in net income in the table above is reflected in our contingent consideration gain in our accompanying Consolidated Statements of Comprehensive Income and is the result of an unrealized holding gain associated with the change in the fair value of our contingent consideration liability. Quantitative Information about Level 3 Fair Value Measures Valuation Fair Value Techniques Unobservable Input Range December 31, 2015 Contingent Consideration $ 672 Monte Carlo analysis Forecasted annual EBITDA $500-$600 Weighted avg cost of capital 14.0% - 14.0% U.S. Treasury yields 0.7% - 1.1% Discounted cash flow U.S. Treasury yields 0.7% - 1.1% Credit spread 2.0% - 2.4%

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Note 8 – Derivative Financial Instruments We enter into commodity swap contracts in order to reduce the commodity price risk related to natural gas prices. These commodity swap contracts set a fixed price that we will pay for specified notional quantities of natural gas. We have not designated any of these commodity swaps contracts as hedging instruments. Product Type Contract Period Volume Price per MMBtu AECO Canada - CGPR 7A Natural Gas Swap 1/1/17 - 3/31/17 500 MMBtu/Day $ 2.109 AECO Canada - CGPR 7A Natural Gas Swap 1/1/17 - 3/31/17 500 MMBtu/Day $ 1.827 AECO Canada - CGPR 7A Natural Gas Swap 4/1/17 - 10/31/17 200 MMBtu/Day $ 1.775 AECO Canada - CGPR 7A Natural Gas Swap 6/1/17 - 3/31/18 150 MMBtu/Day $ 2.162 AECO Canada - CGPR 7A Natural Gas Swap 11/1/17 - 3/31/18 250 MMBtu/Day $ 2.078 AECO Canada - CGPR 7A Natural Gas Swap 12/1/17 - 5/31/18 500 MMBtu/Day $ 2.536 We included in cost of sales in the accompanying Consolidated Statements of Comprehensive Income, $ (132) (96) 151 (gains)/ 139 (54) assets (liabilities) related to

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	12 Months Ended
	Dec. 31, 2016
Regulatory Assets and Liabilities Disclosure [Abstract]
Regulatory Assets and Liabilities	Note 9 – Regulatory Assets and Liabilities December 31, 2016 2015 Current Long-term Current Long-term REGULATORY ASSETS Recoverable cost of gas purchases $ 2,638 $ - $ 1,936 $ - Deferred costs 490 735 490 1,226 Income taxes - 297 - 297 Rate case costs 3 - 43 - Total regulatory assets $ 3,131 $ 1,032 $ 2,469 $ 1,523 REGULATORY LIABILITIES Over-recovered gas purchases $ - $ - $ 487 $ - Income taxes - 83 - 83 Asset retirement costs - 1,334 - 1,168 Total regulatory liabilities $ - $ 1,417 $ 487 $ 1,251 Recoverable Cost of Gas Purchases/Over-recovered Gas Purchases We account for purchased gas costs in accordance with procedures authorized by the utility commissions in the states in which we operate. Purchased gas costs that are different from those provided for in present rates, and approved by the respective commission, are accumulated and recovered (recoverable cost of gas purchases) or credited through future rate changes (over-recovered gas purchases). We generally recover or credit these amounts through rates within one year. The regulatory commissions in all of the states in which we operate closely monitor GCR mechanisms, and gas cost recoveries are subject to periodic audits or other review processes. Deferred Costs On June 27, 2014, our Frontier Natural Gas subsidiary entered into a stipulation with the Staff of the NCUC (Docket No G-40, Sub 124), in which the subsidiary agreed, among other items, to reclassify $ 2,450 ortization of this amount as operating expense over a five year period beginning July 1, 2014. Under the stipulation, the Staff agreed to not request a change in Frontier Natural Gas’s base rates, exclusive of cost of gas, for the same five year period. Income Taxes Bo th the regulatory asset and regulatory liability related to income taxes is included in our rate base and upon which we earn a return. Asset Retirement Costs As a result of regulatory action by the PUCO, Orwell and Brainard accrue an estimated liability for removing certain classes of utility plant long-lived assets at the end of their useful lives. Percent of Asset Cost Orwell Brainard Mains 15 % 20 % Meter/regulator stations 10 % Service lines 75 % We accrue these liabilities over the useful lives of the assets with the corresponding expense included as a portion of depreciation expense. Upon retirement of any assets included in these asset classes, any costs incurred to retire the asset will be recorded against this regulatory liability. Any costs in excess of the liability will be expensed as incurred and any residual liability in excess of incurred costs to retire the asset will act to reduce Orwell and Brainard’s future rates. As of December 31, 2016, none of the assets included in these asset classes have been retired. Other Regulatory Assets Our rate case costs do not earn a return and will be amortized over a period of 2 to 3 years

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Note 10 – Earnings per Share Year Ended December 31, 2016 2015 2014 Numerator: Income from continuing operations $ 525 $ 1,169 $ 2,729 Income (loss) from discontinued operations (12) 3,519 1,033 Net income $ 513 $ 4,688 $ 3,762 Denominator: Basic weighted average common shares outstanding 10,510,644 10,496,979 10,478,312 Dilutive effect of restricted stock awards 623 1,476 505 Diluted weighted average common shares outstanding 10,511,267 10,498,455 10,478,817 Basic & diluted earnings per share of common stock: Continuing operations $ 0.05 $ 0.11 $ 0.26 Discontinued operations - 0.34 0.10 Net income $ 0.05 $ 0.45 $ 0.36 We compute basic earnings per share by dividing net income by the weighted average number of common shares outstanding during the period. There were no shares or share equivalents that would have been anti-dilutive and therefore excluded in the calculation of diluted earnings per share for the years ended December 31, 2016, 2015 and 2014. Unvested restricted stock awards are treated as participating securities because they participate equally in dividends and earnings with other common shares.

Property, Plant & Equipment

Property, Plant & Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment	Note 11 – Property, Plant & Equipment December 31, 2016 2015 Gas transmission & distribution facilities $ 150,502 $ 144,977 Land 6,524 6,074 Buildings & leasehold improvements 10,015 9,746 Transportation equipment 5,550 5,749 Other equipment 19,199 17,232 Producing natural gas properties 3,887 4,032 Construction work in progress 1,002 4,878 Property, plant & equipment 196,679 192,688 Accumulated depreciation, depletion & amortization (56,953) (50,237) 139,726 142,451 Assets held for sale (35) (35) Property, plant & equipment, net $ 139,691 $ 142,416 At December 31, 2016 and 2015, we reflected in our Consolidated Balance Sheets $ 10,453 9,852 7,521 1,672 Note 19 - Commitments and Contingencies December 31, 2016 2015 Gas transmission & distribution facilities $ 6,320 $ 6,320 Other equipment 9,192 7,521 Capital lease assets, gross 15,512 13,841 Accumulated depreciation (2,804) (1,467) Capital lease assets, net $ 12,708 $ 12,374 We recorded depreciation expense on assets under capital leases of $ 1,338 564 401 Producing Natural Gas Properties In order to provide a stable source of natural gas for a portion of its requirements, EWR owns 1.9 1.5 $ 433 686 10 $ 698 782 We deplete the wells based upon production at approximately 14 13 10 318 395 5.3 16.2 20.0 EWR owns working interests in a group of approximately 50 75 . our 96 114 107 2.0 5.8 5.5 For the years ended December 31, 2016, 2015 and 2014, our portion of 357 432 502 7.3 22.0 26.0

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	Note 12 – Asset Retirement Obligations We have identified but not recognized ARO liabilities related to gas transmission and distribution assets resulting from easements over property that we do not own. These easements are generally perpetual and only require retirement action upon abandonment or cessation of use of the property for the specified purpose. We cannot estimate an ARO liability for such easements as we intend to utilize these properties indefinitely. In the event that we decide to abandon or cease the use of a particular easement, an ARO liability will be recorded at that time. Our recognized asset retirement obligations represent the estimated costs to retire certain natural gas producing wells. 2016 2015 Balance, January 1st $ 1,218 $ 1,197 Accretion expense - 21 Balance, December 31st $ 1,218 $ 1,218 We have no assets that are legally restricted for purposes of settling our AROs. As of December 31, 2015, our ARO costs were fully depreciated.

Credit Facilities and Long-Term

Credit Facilities and Long-Term Debt	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Credit Facilities and Long-Term Debt	Note 13 – Credit Facilities and Long-Term Debt December 31, 2016 2015 Borrowings outstanding LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due October 19, 2021 $ 13,450 $ - 4.23% TIAA Senior Notes, due October 19, 2028 50,000 - 6.95% NIL Funding fixed rate note to related party, due April 20, 2016 - 2,000 LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due April 1, 2017 - 15,750 LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017 - 8,375 6.16%, Allstate/CUNA Senior unsecured note, due June 29, 2017 - 13,000 5.38%, Sun Life fixed rate note, due June 1, 2017 - 15,334 4.15% Sun Life senior secured guaranteed note, due June 1, 2017 - 2,990 Vehicle and equipment financing loans - 22 Total borrowings outstanding 63,450 57,471 Less: unamortized debt issuance costs (608) (302) Borrowings outstanding less unamortized debt issuance costs $ 62,842 $ 57,169 The weighted average interest rate on our current borrowings was 3.07 2.95 2.45 2.90 2.71 Bank of America On October 19, 2016, we entered into a credit agreement and revolving note with credit agreement 42,000 credit agreement provides for letters of credit, up to a maximum of $ 15,000 our minimum net worth, requirements to maintain not more than 0.50 to 1.00 not less than 2.00 to 1.00 Although we are in compliance with these covenants at December 31, 2016, under credit agreement revolving note credit agreement could revolving note. This credit agreement includes an annual commitment fee ranging from 25 to 45 basis points of the unused portion of the facility and accrues interest based on our option of two indices: (1) a base rate, which is defined as 75 to 125 basis points plus a daily rate based on the highest of the prime rate, the Federal Funds Rate plus 50 basis points or the daily LIBOR rate plus 100 basis points, or (2) a choice of one, three or six month LIBOR plus 175 to 225 basis points. At December 31, 2016, we had $ 1,050 Our former Energy West subsidiary had a Credit Facility with the Bank of America that provided for a revolving credit facility with a maximum borrowing capacity of $ 30,000 April 1, 2017 credit agreement revolving note TIAA Senior Notes Also on October 19, 2016, we entered into a note purchase 50,000 4.23 October 19, 2028 our minimum net worth, not more than 0.50 to 1.00 not less than 2.00 to 1.00 Although we are in compliance with these covenants at December 31, 2016, an The revolving note and senior note are each guaranteed by our wholly owned non-utility subsidiaries, Energy West Propane, Inc., EWR, GNR, Independence, Lone Wolfe, and PHC. Bank of America Term Loan Energy West had a $ 10,000 LIBOR plus 175 to 225 125 2.17 8,375 NIL Funding On October 23, 2015, we entered into a loan agreement and promissory note for $ 3,000 1,000 6.95 April 20, 2016 On April 15, 2016, we entered into a loan agreement and promissory note for $ 4,000 7.5 November 15, 2016 NIL Funding is a related party of ours. See Note 17 – Related Party Transactions Senior Unsecured Notes of Energy West On June 29, 2007, Energy West authorized the sale of $ 13,000 6.16 June 29, 2017 310 103 Note 3 – Discontinued Operations 781 Sun Life On May 2, 2011, we and our Ohio subsidiaries, NEO, Orwell and Brainard, issued a $ 15,334 5.38 June 1, 2017 " " 3,000 482 The Sun Life covenants restricted certain cash balances and required a debt service reserve account to be maintained to cover approximately one year of interest payments. The total balance in the debt service reserve account was $ 948 We believe that we were in compliance with all of our debt covenants as of December 31, 2016.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Stockholders’ Equity	Note 14 – Stockholders’ Equity Stock Repurchase Plan Our common stock trades on the NYSE MKT Equities under the symbol EGAS. The Board of Directors approved a stock repurchase plan whereby we may buy back up to 448,500 Stock Compensation The 2012 Incentive and Equity Award Plan (“Equity Award Plan”) provides for the grant of options, restricted stock, performance awards, other stock-based awards and cash awards to certain eligible employees and directors. The Equity Award Plan provides for 500,000 During 2016, we granted 11,994 90 7.46 88 436,950 On July 21, 2014, in conjunction with his employment agreement, the board of directors granted 5,000 11.64 58 19 11 July 21, 2017 Restricted Stock Awards Outstanding, December 31, 2015 3,333 Granted - Vested (1,667) Forfeited - Outstanding, December 31, 2016 1,666 2012 Non-Employee Director Stock Award Plan The 2012 Non-Employee Director Stock Award Plan allows each non-employee director to receive his or her fees in shares of our common stock by providing written notice to us. The plan authorized the issuance of 250,000 Restrictions on Dividends Our subsidiaries are subject to several restrictions on the amounts that they can distribute to our holding company. In addition to the debt covenants discussed in Note 13 – Credit Facilities and Long-Term Debt Pipeline Assets. Additionally, our Merger Agreement restricts our ability to pay dividends in excess of $. 075 At December 31, 2016, $ 90,092 $ 92,957 96.92

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	Note 15 – Employee Benefit Plans We have a defined contribution plan (the “401k Plan”) that covers substantially all of our employees. The plan provides for an annual contribution of 3 10 348 462 549 We sponsored a defined postretirement health benefit plan (the “Retiree Health Plan”) providing Medicare supplement benefits to eligible retirees. We discontinued contributions in 2006 and are no longer required to fund the Retiree Health Plan. The Retiree Health Plan pays eligible retirees (post- 65 82 102

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 16 – Income Taxes December 31, 2016 2015 Current Long-term Current Long-term Deferred tax assets: Allowance for doubtful accounts $ 143 $ - $ 190 $ - Contributions in aid of construction - 215 - 342 Asset retirement obligations - 445 - 448 Other nondeductible accruals 125 600 33 - Refundable purchase gas costs - - 182 - Net operating loss carryforwards - 12,493 - 12,455 Regulatory liability - 467 - - Other 14 814 12 627 Total deferred tax assets 282 15,034 417 13,872 Deferred tax liabilities: Recoverable purchase gas costs 918 - 720 - Property, plant and equipment - 20,047 - 18,439 Regulatory asset - 589 - - Unrealized gain on securities available for sale - - - 581 Unamortized debt issue costs - 344 - - Amortization of intangibles - 924 - 247 Other - - - 371 Total deferred tax liabilities 918 21,904 720 19,638 Net deferred tax asset (liability) before valuation allowance (636) (6,870) (303) (5,766) Less: valuation allowance - (4,410) - (6,529) Total deferred tax liability $ (636) $ (11,280) $ (303) $ (12,295) Our current deferred tax assets and current deferred tax liabilities are included in other current assets and other current liabilities, respectively, on our Consolidated Balance Sheets. Year Ended December 31, 2016 2015 2014 Current income tax expense (benefit): Federal $ (2) $ 468 $ 49 State (30) 227 11 Total current income tax expense (benefit) (32) 695 60 Deferred income tax expense (benefit): Federal (215) 2,043 1,988 State (466) 128 138 Total deferred income tax expense (benefit) (681) 2,171 2,126 Total income taxes before credits (713) 2,866 2,186 Investment tax credit, net (21) (21) (21) Total income tax expense (benefit) (734) 2,845 2,165 Income tax (expense) benefit from discontinued operations 27 (2,428) (617) Income tax expense (benefit) from continuing operations $ (707) $ 417 $ 1,548 Year Ended December 31, 2016 2015 2014 Tax expense at federal statutory rate $ (75) $ 2,561 $ 2,015 State income tax, net of federal tax expense (6) 307 307 Deferred tax credits (313) (21) (21) Change in valuation allowance (231) 24 (398) Permanent differences 17 38 25 State rate change (134) 7 149 Blended vs. actual rate variance 86 - - Other (78) (71) 88 Total income tax expense (benefit) (734) 2,845 2,165 Income tax (expense) benefit from discontinued operations 27 (2,428) (617) Income tax expense (benefit) from continuing operations $ (707) $ 417 $ 1,548 Additions/ (Reversals) Balance at Recorded in the Balance at Beginning Provision for Other End of of Year Income Taxes Changes Year Year Ended December 31, 2016 $ 6,529 $ (2,119) $ — $ 4,410 Year Ended December 31, 2015 $ 6,497 $ 32 $ — $ 6,529 Year Ended December 31, 2014 $ 5,699 $ 798 $ — $ 6,497 We have approximately $ 24,213 89,520 43 3,438 11,092 928 We follow the applicable provisions of ASC 740 to recognize, measure, and disclose uncertain tax positions in the financial statements. Tax positions must meet a more-likely-than-not recognition threshold to be recognized in our consolidated financial statements and in subsequent periods. During the three years ended December 31, 2016, we did not recognize any adjustments for uncertain tax benefits. The tax year for federal taxes, as a result of an amendment, for federal and state remains

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 17 – Related Party Transactions Relationship with NIL Funding NIL Funding is an affiliate of The InterTech Group, Inc. (“InterTech”). The Chairperson and Chief Executive Officer of InterTech is Anita G. Zucker. Ms. Zucker, as trustee of the Article 6 Marital Trust, under the First Amended and Restated Jerry Zucker Revocable Trust dated April 2, 2007, beneficially owns 1,040,640 9.89 Note 13 – Credit Facilities and Long-Term Debt On April 15, 2016, we entered into a loan agreement and promissory note for $ 4,000 7.5 November 15, 2016 In an event of default, as defined under the loan agreement, NIL Funding could have, at its option, required us to immediately pay the outstanding principal balance of the note as well as any and all interest and other payments due or convert any part of the amounts due and unpaid to shares of our common stock at a conversion price of 95% of the previous day’s closing price on the NYSE MKT. Note 13 – Credit Facilities and Long-Term Debt On October 23, 2015, we entered into a loan agreement and promissory note with NIL Funding. Pursuant to the note and loan agreement, NIL Funding loaned Gas Natural $ 3,000 6.95 April 20, 2016 Our loan agreement with NIL Funding restricted our ability to incur additional borrowings, make new investments, consummate a merger or acquisition and dispose of assets. In an event of default, as defined under the loan agreement, NIL Funding could have, at its option, required us to immediately pay the outstanding principal balance of the note as well as any and all interest and other payments due or converted any part of the amounts due and unpaid to shares of our common stock at a conversion price of 95% of the previous day’s closing price on the NYSE MKT. Note 13 – Credit Facilities and Long-Term Debt On April 6, 2015, we entered into a loan agreement and promissory note with NIL Funding. Pursuant to the note and loan agreement, NIL Funding loaned Gas Natural $ 5,000 7.5 October 3, 2015 Transactions with Richard M. Osborne Historically we engaged in various related party transactions with entities owned or controlled by our former chairman and chief executive officer, Richard M. Osborne. After Richard M. Osborne’s removal as chief executive officer on May 1, 2014, the board took a measured approach to reduce or terminate, as appropriate, related party transactions with Richard M. Osborne while ensuring that we continue to serve our customers affected by such transactions. These efforts were made in furtherance of our long-term plan to phase out related party transactions. On October 7, 2013, we entered into a lease agreement with OsAir, Inc. (“OsAir”), an entity owned and controlled by Richard M. Osborne. Pursuant to the agreement, we leased to OsAir approximately 6,472 square feet of office space located at 8500 Station Street, Mentor, Ohio 44060, at a rent of $6 per month for a period of three years starting from March 1, 2013. In September of 2014, OsAir was evicted from the office space for failure to make payment and at December 31, 2015, we were owed $29 of past due rent. On December 18, 2013, Orwell entered into a lease agreement with Cobra Pipeline Co., LLC (“Cobra”), an entity owned and controlled by Richard M. Osborne. Pursuant to the lease agreement, Cobra leases to Orwell approximately 2,400 square feet of warehouse space located at 2412 Newton Falls Rd., Newton Falls, OH 44444, at a rent of $2 per month for the time period commencing on December 18, 2013 and ending on February 29, 2016, at which time the lease was terminated. We made purchases of natural gas and transportation services from entities owned or controlled by Richard M. 2,068 2,636 3,671 M. 2 26 141 M. 8 22 151 7 153 M. During 2014, we purchased $ 255 M. As of December 31, 2016 and 2015, we had accounts receivable of $ 14 188 M. 8 192 M. We accrued a liability of $ 253 170 In addition, we had related party natural gas imbalances of $ 46 256 During the second quarter of 2016, we recorded $ 2,908 2,000 Note 19 - Commitments and Contingencies

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Segment Reporting	Note 18 – Segment Reporting Our Chief Operating Officer has been identified as the chief operating decision maker because he has final authority over performance assessment and resource allocation decisions. Our reportable segments are based on our method of internal reporting, which generally segregates the strategic business units due to differences in services and regulation. We primarily separate our state regulated utility businesses from non-regulated marketing and production businesses, and our corporate level operations. We have regulated natural gas utility businesses in the states of Maine, Montana, North Carolina and Ohio that form our natural gas segment. We have non-regulated natural gas marketing and production businesses in Montana , Wyoming Note 3 – Discontinued Operations Marketing & Corporate & Year Ended December 31, 2016 Natural Gas Production Other Consolidated OPERATING REVENUES $ 87,486 $ 13,003 $ - $ 100,489 Intersegment eliminations (22) (1,026) - (1,048) Total operating revenue 87,464 11,977 - 99,441 COST OF SALES 45,834 11,731 - 57,565 Intersegment eliminations (22) (1,026) - (1,048) Total cost of sales 45,812 10,705 - 56,517 GROSS MARGIN 41,652 1,272 - 42,924 OPERATING EXPENSES Distribution, general and administrative 22,885 (367) 4,330 26,848 Maintenance 984 - - 984 Depreciation and amortization 7,594 440 - 8,034 Taxes other than income 3,991 15 - 4,006 Total operating expenses 35,454 88 4,330 39,872 OPERATING INCOME (LOSS) 6,198 1,184 (4,330) 3,052 Other income (expense) (4) (26) (35) (65) Interest expense (2,656) (172) (341) (3,169) Income (loss) before taxes 3,538 986 (4,706) (182) Income tax benefit (expense) (941) (387) 2,035 707 INCOME (LOSS) FROM CONTINUING OPERATIONS 2,597 599 (2,671) 525 Discontinued operations, net of income tax - - (12) (12) NET INCOME (LOSS) $ 2,597 $ 599 $ (2,683) $ 513 Capital expenditures $ 7,432 $ - $ 93 $ 7,525 Marketing & Corporate & Year Ended December 31, 2015 Natural Gas Production Other Consolidated OPERATING REVENUES $ 104,003 $ 12,132 $ - $ 116,135 Intersegment eliminations (25) (3,749) - (3,774) Total operating revenue 103,978 8,383 - 112,361 COST OF SALES 60,527 11,399 - 71,926 Intersegment eliminations (25) (3,749) - (3,774) Total cost of sales 60,502 7,650 - 68,152 GROSS MARGIN 43,476 733 - 44,209 OPERATING EXPENSES Distribution, general and administrative 23,415 312 2,667 26,394 Maintenance 1,419 3 - 1,422 Depreciation and amortization 6,770 466 - 7,236 Accretion 3 18 - 21 Taxes other than income 4,104 15 - 4,119 Intersegment eliminations (87) - - (87) Total operating expenses 35,624 814 2,667 39,105 OPERATING INCOME (LOSS) 7,852 (81) (2,667) 5,104 Other income (expense) 147 7 (68) 86 Interest expense (2,782) (135) (687) (3,604) Income (loss) before taxes 5,217 (209) (3,422) 1,586 Income tax benefit (expense) (1,741) 96 1,228 (417) INCOME (LOSS) FROM CONTINUING OPERATIONS 3,476 (113) (2,194) 1,169 Discontinued operations, net of income tax - - 3,519 3,519 NET INCOME (LOSS) $ 3,476 $ (113) $ 1,325 $ 4,688 Capital expenditures $ 9,383 $ 3 $ 181 $ 9,567 Marketing & Corporate & Year Ended December 31, 2014 Natural Gas Production Other Consolidated OPERATING REVENUES $ 123,379 $ 17,605 $ - $ 140,984 Intersegment eliminations (326) (8,088) - (8,414) Total operating revenue 123,053 9,517 - 132,570 COST OF SALES 79,548 16,860 - 96,408 Intersegment eliminations (326) (8,088) - (8,414) Total cost of sales 79,222 8,772 - 87,994 GROSS MARGIN 43,831 745 - 44,576 OPERATING EXPENSES Distribution, general and administrative 20,851 1,895 3,176 25,922 Maintenance 1,225 - - 1,225 Depreciation and amortization 6,071 515 19 6,605 Accretion 7 45 - 52 Taxes other than income 3,898 23 6 3,927 Intersegment eliminations (103) - - (103) Total operating expenses 31,949 2,478 3,201 37,628 OPERATING INCOME (LOSS) 11,882 (1,733) (3,201) 6,948 Other income (expense) 890 (351) 16 555 Interest expense (2,619) (121) (486) (3,226) Income (loss) before taxes 10,153 (2,205) (3,671) 4,277 Income tax benefit (expense) (3,661) 772 1,341 (1,548) INCOME (LOSS) FROM CONTINUING OPERATIONS 6,492 (1,433) (2,330) 2,729 Discontinued operations, net of income tax - - 1,033 1,033 NET INCOME (LOSS) $ 6,492 $ (1,433) $ (1,297) $ 3,762 Capital expenditures $ 21,531 $ 60 $ 22 $ 21,613 Natural Gas Marketing & Corporate & Consolidated December 31, 2016 Total assets $ 194,820 $ 8,465 $ 161,305 $ 364,590 Intersegment eliminations (6,665) (706) (159,795) $ (167,166) Total assets $ 188,155 $ 7,759 $ 1,510 $ 197,424 December 31, 2015 Total assets $ 228,549 $ 8,571 $ 100,822 $ 337,942 Intersegment eliminations (87,978) (3,946) (48,631) (140,555) Total assets $ 140,571 $ 4,625 $ 52,191 $ 197,387

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Lease Commitments Operating Leases We lease certain properties including land, office buildings, and other equipment under non-cancelable operating leases. We incurred lease expense related to operating leases for the years ended December 31, 2016, 2015 and 2014, of $ 176 197 258 Capital Leases During 2012, we entered into an agreement with United States Power Fund, L.P. whereby we lease certain pipeline and pipeline easement assets. The agreement contains an initial term of sixteen years, with the option to renew for two additional sixteen year terms. The lease calls for lease payments of $ 300 120 0.0125 120 ERP System Lease During 2014, we began construction of a new ERP system that for accounting purposes qualified as a build-to-suit lease. We determined that during the application development stage we assumed substantially all of the project’s risk and as such we were the owner of the asset during this period, under U.S. GAAP. Accordingly, we recorded $ 6,525 5,597 7,521 2,037 358 163 237 The final phase of our ERP system implementation project was completed during the first quarter of 2016. Accordingly, we recorded property, plant and equipment and a capital lease liability of $ 1,672 1,196 58 thirty month 294 4,922 6,379 $ 1,783 1,679 , respectively. Our ERP system leases have terms that extend from 30 36 Future Minimum Lease Payments Operating Leases Capital Leases 2017 $ 254 $ 3,827 2018 245 1,841 2019 217 300 2020 212 300 2021 212 300 Thereafter 620 300 Total minimum lease payments $ 1,760 6,868 Less: Interest portion 470 Total liability $ 6,398 Our current capital lease obligations as of December 31, 2016 and 2015, of $ 3,618 2,876 2,780 5,177 325 267 122 Long-term Contracts Nova Gas Transcontinental Maritimes & Jefferson Elevation Transmission Gas Pipe Line Northeast Energy Energy Ltd. Company, LLC Pipeline, LLC Trading, LLC Group Other 2017 $ 1,035 $ 834 $ 132 $ 4,193 $ 473 $ 74 2018 992 834 132 4,193 445 74 2019 777 676 132 1,048 - 68 2020 777 322 - - - 3 2021 560 321 - - - - Thereafter 949 19,687 - - - - Total $ 5,090 $ 22,674 $ 396 $ 9,434 $ 918 $ 219 We have various contracts for pipeline capacity to ensure that we are able to meet our customers’ demands for natural gas. Each of the contractual obligations above were estimated using the pricing in effect on December 31, 2016, except our obligation with Maritimes & Northeast Pipeline, LLC, which contract has a provision for fixed pricing. We have three contracts with Nova Gas Transmission, Ltd. that have expiration dates between October 2018 and October 2023. We have five contracts with Transcontinental Gas Pipe Line Company, LLC that expire between December 2018 and February 2094 and our contract with Jefferson Energy Trading, LLC expires in March 2019. Our contract with Maritimes & Northeast Pipeline, LLC expires December 2019. Our contract with Elevation Energy Group expires December 2018. During 2016, we paid an aggregate of $ 6,732 None of the preceding long-term contracts have been recognized on our Consolidated Balance Sheets. Regulatory Matters An investigative audit was required in the Opinion and Order issued by the PUCO on November 13, 2013 concerning our Ohio utilities and their affiliates and related entities. The audit was initiated on June 21, 2014. On January 23, 2015, Rehmann Corporate Investigative Services filed its report on its investigative audit of our Ohio utilities with the PUCO. The full report can be found on the PUCO’s website, www.puco.ohio.gov In 2014, the PUCO staff conducted an audit of NEO and Orwell’s GCR for the periods March 1, 2012 through June 30, 2014, and July 1, 2012 through June 30, 2014; case numbers 14-209-GA-GCR and 14-212-GA-GCR. These audits include the approximately two year period ending June 30, 2014. The 2014 PUCO staff report identified additional disallowed costs and errors in the GCR calculation. As a result, we adjusted our contingent liability to settle this matter to $ 174 1,200 693 Legal Proceedings From time to time, we are involved in lawsuits that have arisen in the ordinary course of business. We are contesting each of these lawsuits vigorously and believe we have defenses to the allegations that have been made. In our opinion, the outcome to these legal actions will not have a material adverse effect on our financial condition, cash flows or results of operations. Beginning on December 10, 2013, five putative shareholder derivative lawsuits were filed by five different individuals, in their capacity as our shareholders, in the United States District Court for the Northern District of Ohio, purportedly on behalf of us and naming certain of our current and former executive officers and directors as individual defendants. These five shareholder lawsuits are captioned as follows: (1) Richard J. Wickham v. Richard M. Osborne, et al., (Case No. 1:13-cv-02718-LW); (2) John Durgerian v. Richard M. Osborne, et al., (Case No. 1:13-cv-02805-LW); (3) Joseph Ferrigno v. Richard M. Osborne, et al., (Case No. 1:13-cv-02822-LW); (4) Kyle Warner v. Richard M. Osborne, et al., (Case No. 1:14-cv-00007-LW) and (5) Gary F. Peters v. Richard M. Osborne, (Case No. 1:14-cv-0026-CAB). On February 6, 2014, the five lawsuits were consolidated solely for purposes of conducting limited pretrial discovery, and on February 21, 2014, the Court appointed lead counsel for all five lawsuits. The consolidated action contains claims against various of our current or former directors or officers alleging, among other things, violations of federal securities laws, breaches of fiduciary duty, waste of corporate assets and unjust enrichment arising primarily out of our acquisition of the Ohio utilities, services provided by JDOG Marketing and the acquisition of JDOG Marketing, and the sale of our common stock by Richard M. Osborne, our former chairman and chief executive officer, and Thomas J. Smith, our former chief financial officer. The suit, in which we are named as a nominal defendant, seeks the recovery of unspecified damages allegedly sustained by us, corporate reforms, disgorgement, restitution, the recovery of plaintiffs’ attorney’s fees and other relief. On January 13, 2017, (i) plaintiffs John Durgerian and Joseph Ferrigno, individually and derivatively on behalf of the Company; (ii) certain of the Company’s current and former officers and directors; and (iii) the Company entered into a Stipulation of Settlement (the “Stipulation”). On January 31, 2017, the Court issued an order in the consolidated action preliminarily approving a proposed settlement (the “Settlement ”), for which we have accrued a liability of $ 550 The Settlement is subject to further consideration at a settlement hearing to be held on April 7, 2017 at 9:00 a.m., before U.S. Magistrate Judge Jonathan D. Greenberg, at the U.S. District Court, Northern District of Ohio, Carl B. Stokes U.S. Court House, 801 West Superior Avenue, Courtroom 10B, Cleveland, Ohio 44113. The Settlement, if finally approved, will cause the dismissal with prejudice of the consolidated action. Any objections to the Settlement must be filed in writing with the Court on or before March 24, 2017. Additional information regarding the terms of the Stipulation and the requirements for submitting any objections to the Settlement can be found in our Form 8-K filed with the SEC on February 3, 2017 and on our website at http://investor.egas.net On November 3, 2016, a putative derivative and class action lawsuit was filed in the Cuyahoga County Court of Common Pleas, Case Number CV16871400, captioned Alison D. “Sunny” Masters vs. Michael B. Bender et. al. On November 17, 2016, plaintiff filed an amended complaint. The amended complaint alleges, among other things, that (i) our board breached its fiduciary duties and acted in bad faith by failing to undertake an adequate sales process during the time leading up to the execution of the Merger Agreement, (ii) our officers violated their fiduciary duty of loyalty, (iii) the Merger Agreement contains preclusive deal protection devices, (iv) our board failed to act with due care, loyalty, good faith, and independence owed to our shareholders, (v) that our executive officers, board members, InterTech, NIL Funding, and First Reserve conspired and aided and abetted such breaches of fiduciary duties, and (vi) that our board breached their fiduciary duties and violated related federal securities laws by omitting and misrepresenting material information in the Company’s preliminary proxy statement filed on November 9, 2016. The amended complaint further alleges various claims against the Zucker Trust and First Reserve including, as applicable, claims for breach of fiduciary duties, violations of Section 13(d) of the Exchange Act and Exchange Act Rule 13d-2(a). On November 28, 2016, all defendants removed the Masters Case to the United States District Court for the Northern District of Ohio, Case Number 1:16-CV-02880. We agreed to provide expedited discovery to the plaintiff. On December 23, 2016, we entered into a Memorandum of Understanding with the plaintiff providing for the settlement of the Masters case. In the Memorandum of Understanding, the Company agreed to make certain supplemental disclosures to the Definitive Proxy Statement filed on November 23, 2016, solely for the purpose of minimizing the time, burden, and expense of litigation. The Memorandum of Understanding provides that, in exchange for making these disclosures, defendants will receive, after notice to potential class members and upon court approval, a customary release of claims relating to the Merger. On December 23, 2016, we filed with the SEC a Form 8-K making supplemental disclosures to our definitive proxy statement. We expect to incur costs and expenses related to this suit that are not covered by insurance that may be substantial. On March 7, 2017, the parties executed a Stipulation of Settlement, as contemplated by the Memorandum of Understanding. On October 20, 2016, Orwell-Trumbull Pipeline Co., LLC filed a complaint in the Court of Common Pleas in Lake County, Ohio, captioned Orwell-Trumbull Pipeline Co., LLC v. Orwell Natural Gas Company Orwell Natural Gas Company v. Orwell-Trumbull Pipeline Co., LLC On July 14, 2016, we entered into a settlement agreement with Richard M. Osborne, our former chairman and chief executive officer (the “Settlement”). Under the Settlement, we settled numerous, but not all, outstanding litigation and regulatory proceedings between us, including our subsidiaries and certain of our current and former directors, and Mr. Osborne. All matters previously disclosed and subject to the Settlement are briefly referred to below and described in further detail in Part II, Item I of our Quarterly Report on Form 10-Q for the quarter ended March 31, 2016, and under the caption “Litigation with Richard Osborne” in the Company’s Definitive Proxy Statement, filed with the SEC on May 9, 2016 and June 21, 2016, respectively. The specific litigation and regulatory proceedings subject to the Settlement: · Richard M. Osborne and Richard M. Osborne Trust, Under Restated and Amended Trust Agreement of January 13, 1995 v. Gas Natural Inc., et al., Case No. 15CV844836, filed in the Court of Common Pleas in Cuyahoga County, Ohio on April 28, 2015: On June 13, 2014, Richard M. Osborne filed a lawsuit against us and our corporate secretary captioned, “Richard M. Osborne and Richard M. Osborne Trust, Under Restated and Amended Trust Agreement of February 24, 2012 v. Gas Natural, Inc. et al.,” Case No. 14CV001210 in the Lake County Court of Common Pleas. Mr. Osborne sought an order requiring us to provide him with meeting minutes and corporate resolutions for the past five years. On February 13, 2015, Mr. Osborne voluntarily dismissed his complaint. On April 28, 2015, Mr. Osborne refiled this lawsuit in the Cuyahoga County Court of Common Pleas. We filed a counterclaim against Mr. Osborne seeking to have him declared a vexatious litigator. Pursuant to the Settlement, this case was dismissed with prejudice. · Richard M. Osborne, Richard M. Osborne Trust, Under Restated and Amended Trust Agreement of February 24, 2012 and John D. Oil and Gas Marketing Company, LLC v. Gas Natural, Inc. et al., Case No. 14CV001512, filed in the Court of Common Pleas in Lake County, Ohio on July 28, 2014: Mr. Osborne (1) demanded payment of an earn-out amount associated with our purchase of assets from JDOG Marketing, (2) alleged that our board of directors breached its fiduciary duties by removing Mr. Osborne as chairman and chief executive officer, (3) sought to enforce a July 15, 2014, term sheet, where the parties memorialized certain discussions they had in connection with their efforts to resolve the dispute arising out of the lawsuit, which included a severance payment of $ 1,000 · 8500 Station Street LLC v. OsAir Inc., et al, Case No. 14CV002124, transferred from the Mentor Municipal Court, Case No. CVG1400880 (filed October 2, 2014), to the Court of Common Pleas in Lake County, Ohio on November 3, 2014: 8500 Station Street filed a complaint against OsAir on October 2, 2014 (amended in January 2015) for forcible entry and detainer for past-due rent and other damages relating to the premises located at 8500 Station Street, Suite 113, Mentor, Ohio. 8500 Station Street claimed damages in the amount of $ 82 · Cobra Pipeline Co., Ltd. v. Gas Natural, Inc., et al., Case No. 1:15-cv-00481, filed in the United States District Court for the Northern District of Ohio on March 12, 2015: Cobra’s complaint alleged that it uses a service to track the locations of its vehicles via GPS monitoring. Cobra alleged that we, and other defendants, accessed and intercepted vehicle tracking data, after we knew or should have known that our authority to do so had ended. The complaint alleged claims under the Stored Communications Act, the Wiretap Act, and various state-law claims. On September 17, 2015, the court granted defendants’ motion for summary judgment and dismissed Cobra’s complaint in its entirety. On October 19, 2015, Cobra filed its Notice of Appeal to the Sixth Circuit Court of Appeals. Pursuant to the Settlement, this case was dismissed with prejudice. · Orwell National Gas Company v. Osborne Sr., Richard M., Case No. 15CV001877, filed in the Court of Common Pleas in Lake County, Ohio on October 29, 2015: The complaint alleged that Richard M. Osborne, while the chairman, president and chief executive officer of Orwell, Great Plains, JDOG, and GNSC fraudulently presented demands for payment to GNSC and Orwell, claiming that payments were due for natural gas purchased from Great Plains and JDOG from January 2012 through September 2013. Mr. Osborne ultimately obtained two checks from Orwell in the total amount of $ 202 · Orwell Natural Gas Company v. Ohio Rural Natural Gas Co-Op, et al., Case No. 15CV002063, filed in the Court of Common Pleas in Lake County, Ohio on November 30, 2015: Orwell filed a complaint and motion for preliminary injunction against Ohio Rural Natural Gas Co-Op (“Ohio Rural”) and Mr. Osborne alleging that Ohio Rural and Mr. Osborne acted in concert to convert, for the use of their own supply, natural gas supply lines owned and operated by Orwell. The complaint alleged that on November 20, 2015, Ohio Rural and Mr. Osborne tampered with and severed gas lines owned by Orwell on Tin Man Road in Mentor, Ohio, terminated its service to approximately 50 independently owned businesses, and converted it for their own personal use. The complaint stated claims for conversion, unjust enrichment and civil remedy against criminal act, and seeks compensatory and liquidated damages. On November 30, 2015, Orwell filed a case with the PUCO on the same grounds, captioned In the Matter of Orwell Natural Gas Company, Brainard Gas Corporation and Northeast Ohio Natural Gas Corporations’ Request for Injunctive Relief, Case No. 15-2015-GA-UNC. Pursuant to the Settlement, this matter was dismissed with prejudice. · Orwell Natural Gas Company v. Orwell-Trumbull Pipeline Company, LLC, Case Number 15-0475-GA-CSS, filed with the PUCO on March 9, 2015: Orwell’s complaint alleged that on March 5, 2015, an Orwell-Trumbull employee notified Orwell that a pipeline owned by Orwell-Trumbull along Vrooman Road in Lake County, Ohio would be shut down completely for an alleged need to conduct maintenance or move Orwell-Trumbull pipelines. The complaint alleged that Orwell-Trumbull violated Ohio law due to its improper attempt to shut down the pipeline along Vrooman Road and requested the PUCO order Orwell-Trumbull to refrain from shutting off service to the residential and commercial customers along Vrooman Road. On May 9, 2016, Orwell-Trumbull, Orwell and the Ohio Consumers’ Counsel filed a stipulation in which Orwell-Trumbull agreed to provide monthly status updates to the parties to the stipulation regarding the ownership status of certain pipelines along Vrooman Road. The monthly updates will be required until Orwell-Trumbull has either completed construction to re-establish connections or filed a petition to abandon service regarding its pipelines on Vrooman Road. On June 1, 2016, the PUCO dismissed Orwell’s complaint on the basis that the May 9, 2016 stipulation resolved all of the issues in the complaint. Pursuant to the Settlement, this case was closed. · Orwell-Trumbull Pipeline Company, LLC v. Orwell Natural Gas Company, Case No: 01-15-0002-9137, filed with the American Arbitration Association on or about March 12, 2015: Filed by Orwell-Trumbull with respect to a dispute under the Natural Gas Transportation Service Agreement between it and Orwell and Brainard Gas Corp. Orwell-Trumbull claims Orwell breached the exclusivity provisions in the Agreement. Orwell filed several counterclaims, including claims for breach of contract, fraud, and unjust enrichment. Pursuant to the Settlement, this case was dismissed with prejudice. · Orwell Natural Gas Company v. Orwell-Trumbull Pipeline Company LLC, Case Number 15-0637-GA-CSS, filed with the PUCO on March 31, 2015: Orwell-Trumbull Pipeline Co., LLC v. Orwell Natural Gas Company Orwell Natural Gas Company v. Orwell-Trumbull Pipeline Co., LLC · Gas Natural Resources LLC v. Orwell-Trumbull Pipeline Company LLC, Case No. 16-0663-GA-CSS, filed with the PUCO on March 28, 2016: GNR filed a complaint before the PUCO pursuant to a transportation service agreement between it and Orwell-Trumbull. The agreement was assigned to GNR when we acquired the assets of JDOG Marketing on June 1, 2013. The complaint alleged that Orwell-Trumbull breached the termination provisions of the agreement and violated Ohio law due to Orwell-Trumbull’s failure to file the agreement with the PUCO and its improper attempt to discontinue service under agreement. Pursuant to the Settlement, this case was dismissed with prejudice. We and Mr. Osborne further agreed to dismiss all other pending or threatened litigation matters between us, although not specifically identified in the agreement. In connection with the Settlement, Mr. Osborne withdrew the director candidates he had nominated for election to the board at the annual meeting of shareholders held on July 27, 2016. The proxy materials circulated in support of his candidates were also withdrawn. Pursuant to the Settlement, further details of the Settlement are confidential. On March 14, 2017, Richard M. Osborne, our former chairman and chief executive officer, filed a complaint in the Court of Common Pleas in Cuyahoga County, Ohio, captioned “Richard M. Osborne and Richard M. Osborne Trust, Under Restated and Amended Trust Agreement of February 24, 2012 v. Gas Natural, Inc.,” Case No. CV-17-877354. Mr. Osborne’s complaint alleges that we have breached the terms of the Settlement and seeks damages in excess of $4,000 and legal fees and expenses. We believe Mr. Osborne’s claims are without merit and will vigorously defend this case on all grounds. On February 25, 2013, one of our former officers, Jonathan Harrington, filed a lawsuit captioned “Jonathan Harrington v. Energy West, Inc. and Does 1-4,” Case No. DDV-13-159 in the Montana Eighth Judicial District Court, Cascade County. Mr. Harrington claims he was terminated in violation of a Montana statute requiring just cause for termination. In addition, he alleges claims for negligent infliction of emotional distress and negligent slander. Mr. Harrington is seeking relief for economic loss, including lost wages and fringe benefits for a period of at least four years from the date of discharge, together with interest. Mr. Harrington is an Ohio resident and was employed in our Ohio corporate offices. On March 20, 2013, we filed a motion to dismiss the lawsuit on the basis that Mr. Harrington was an Ohio employee, not a Montana employee, and therefore the statute does not apply. On July 1, 2014, the court conducted a hearing, made extensive findings on the record, and issued an Order finding in our favor and dismissing all of Mr. Harrington’s claims. On July 21, 2014, Mr. Harrington appealed the dismissal to the Montana Supreme Court. On August 11, 2015, the Montana Supreme Court agreed with us that Mr. Harrington’s employment was governed by Ohio law, and as such he could not take advantage of Montana’s Wrongful Discharge from Employment Act. However, the Montana Supreme Court also held the trial court erred in determining it lacked jurisdiction over the case, finding the trial court should have retained jurisdiction and applied Ohio law to Mr. Harrington’s claims. As Ohio is an “at will” state, we believe there are no claims under Ohio law and the case will ultimately be dismissed by the trial court on remand. On September 28, 2015, Mr. Harrington filed a motion to amend complaint to assert new causes of action not previously alleged including claims for misrepresentation, constructive fraud based on alleged representations, slander, and mental pain and suffering. We answered the amended complaint to preserve our defenses, and we have also opposed Mr. Harrington’s motion to amend. On December 14, 2015, we filed a motion to dismiss the Montana action in its entirety on the basis that the forum is not appropriate. Our motion to dismiss is now fully briefed and is awaiting ruling by the court. We continue to believe Mr. Harrington’s claims under both Montana and Ohio law are without merit and we will continue to vigorously defend this case on all grounds.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Accounts Receivable	Note 20 – Accounts Receivable Amounts Amounts Balance at Charged/ Charged Off, Balance at Beginning (Credited) Net of End of of Period To Expense Recoveries Period Year Ended December 31, 2016 Deducted from accounts receivable for doubtful accounts $ 506 $ 182 $ 303 $ 385 Year Ended December 31, 2015 Deducted from accounts receivable for doubtful accounts $ 371 $ 278 $ 143 $ 506 Year Ended December 31, 2014 Deducted from accounts receivable for doubtful accounts $ 1,978 $ 1,112 $ 2,719 $ 371 During 2013, a large industrial customer of ours entered bankruptcy proceedings. We believed that we had an administrative claim for the unreserved portion of our accounts receivable and that we were likely to collect the amount. In June 2014, the bankruptcy court denied our administrative claim on the customer and, as a result, we wrote off $ 1,056

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accrued Liabilities	Note 21 – Accrued Liabilities December 31, 2016 2015 Deferred payments received from levelized billing $ 2,896 $ 3,107 Taxes other than income 1,922 1,861 Legal settlements 925 - Accrued accounts payable 666 204 Interest 513 446 Customer deposits 448 427 Employee benefits 422 554 Accrued liabilities to related parties 253 170 Vacation 210 104 Income taxes 10 - Accrued liabilities $ 8,265 $ 6,873

Unaudited Quarterly Results of

Unaudited Quarterly Results of Operations	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Results of Operations	Note 22 – Unaudited Quarterly Results of Operations 2016 Quarter Ended December 31, September 30, June 30, March 31, Revenue $ 30,746 $ 13,355 $ 17,033 $ 38,307 Gross margin 13,170 6,576 8,433 14,745 Income tax benefit (expense) (365) 1,778 934 (1,640) Income (loss) from continuing operations 1,320 (1,826) (1,671) 2,702 Discontinued operations, net of tax (5) 2 14 (23) Net income (loss) and comprehensive income (loss) 1,315 (1,824) (1,657) 2,679 Basic and diluted earnings per share Continuing operations $ 0.13 $ (0.17) $ (0.16) $ 0.26 Discontinued operations - - - - Net income (loss) per share $ 0.13 $ (0.17) $ (0.16) $ 0.26 2015 Quarter Ended December 31, September 30, June 30, March 31, Revenue $ 29,498 $ 13,084 $ 16,046 $ 53,733 Gross margin 12,255 6,815 7,482 17,657 Income tax benefit (expense) (74) 1,312 1,012 (2,667) Income (loss) from continuing operations 729 (2,264) (1,713) 4,417 Discontinued operations, net of tax (526) 3,395 213 437 Net income (loss) and comprehensive income (loss) 203 1,131 (1,500) 4,854 Basic and diluted earnings per share Continuing operations $ 0.07 $ (0.22) $ (0.16) $ 0.42 Discontinued operations (0.05) 0.32 0.02 0.04 Net income (loss) per share $ 0.02 $ 0.10 $ (0.14) $ 0.46 During the fourth quarter of 2016, we recorded an adjustment to our accrual for legal settlements of $725 in our general and administrative expenses. We also recorded a charge of $29 to interest expense to write off debt issue costs related to our former credit facilities at our unregulated utilities. See Note 19 – Commitments and Contingencies Note 2 – Significant Accounting Policies During the fourth quarter of 2015, we recognized in other income a $ 415 413 Note 3 – Discontinued Operations Note 4 – Disposals 513 163 237

Significant Accounting Polici31

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP. The consolidated financial statements include the accounts and transactions of Gas Natural and its wholly-owned subsidiaries as well as the proportionate share of assets, liabilities, revenues, and expenses of certain producing natural gas properties. All intercompany transactions and balances have been eliminated.
Reclassifications	Reclassifications Certain reclassifications of prior year reported amounts have been made for comparative purposes. Such reclassifications are not considered material and had no effect on net income.
Effects of Regulation	Effects of Regulation We follow the provisions of ASC 980 Regulated Operations
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. We use estimates to measure certain deferred charges and deferred credits related to items subject to approval of the various public service commissions with jurisdiction over us. Estimates are also used in determining our allowances for doubtful accounts, unbilled gas, asset retirement obligations, when testing for impairment, We make acquisitions that involve combining the assets and liabilities of the acquired company with us. The assets and liabilities acquired are reported at their fair value at the date of acquisition. We may make estimates when we measure the fair value of acquired assets and liabilities. Our estimates could change in the near term and could significantly impact our results of operations and financial position.
Fair Value Measurements	Fair Value Measurements We measure certain of our assets and liabilities at fair value. The fair values of marketable securities are estimated based on the closing share price or the quoted market price for those investments. The fair values of our derivative instruments are estimated based on the difference between the fixed commodity price designated in the agreement and the commodity futures price for the settlement period at the measurement date. The fair value measure of our contingent consideration liability has significant unobservable inputs, including our weighted average cost of capital, our credit spread above the risk free rate and our forecasted future cash flows. A significant increase (decrease) in these inputs could result in a significant increase (decrease) in the fair value measure.
Leases	Leases Leases are categorized as either operating or capital leases at inception. Operating lease costs are recognized on a straight-line basis over the term of the lease. For capital leases, an asset and a corresponding liability are established for the present value at the beginning of the lease term of minimum lease payments during the lease term, excluding any executory costs. If the present value of the minimum lease payments exceeds the fair value of the leased property at lease inception, the amount measured initially as the asset and obligation shall be the fair value. The capital lease obligation is amortized over the life of the lease. For build-to-suit leases, we evaluate our level of risk during the asset’s construction or development period. If we determine that we bear substantially all of the risk during this period, we establish an asset and liability for the total project costs with the liability reduced by any project costs paid directly by us. Once the build-to-suit asset is complete, we assess whether the arrangement qualifies for sales recognition under the sale-leaseback accounting guidance. If the lease meets the criteria to qualify as a sale-leaseback transaction, then the asset and liability are removed from our consolidated balance sheet at the time of the sale and accounted for as either a capital or an operating lease. If it does not meet the criteria to qualify as a sale-leaseback transaction, then the asset and liability remain on our consolidated balance sheet and the transaction is treated as a financing lease
Revenue Recognition	Revenue Recognition Revenues are recognized in the period that services are provided or products are delivered. We record gas distribution revenues for gas delivered to residential and commercial customers but not billed at the end of the accounting period. We periodically collect revenues subject to possible refunds pending final orders from regulatory agencies. When this occurs, we recognize a liability for such refunds.
Stock-Based Compensation	Stock-Based Compensation We account for stock-based compensation arrangements by recognizing compensation costs for all stock-based awards over the respective service period for employee services received in exchange for an award of equity or equity-based compensation. The compensation cost is based on the fair value of the award on the date it was granted.
Income Taxes	Income Taxes We file our income tax returns on a consolidated basis. Rate-regulated operations record cumulative increases in deferred taxes as income taxes recoverable from customers. We use the deferral method to account for investment tax credits as required by regulatory commissions. Deferred income taxes are determined using the asset and liability method, under which deferred tax assets and liabilities are measured based upon the temporary differences between the financial statement and income tax bases of assets and liabilities, using current tax rates. Tax positions must meet a more-likely-than-not recognition threshold to be recognized. We do not have any unrecognized tax benefits that would have a material impact to our consolidated financial statements for any open tax years. No adjustments were recognized for uncertain tax positions for the three years ended December 31, 2016. We recognize interest and penalties related to unrecognized tax benefits in operating expense. As of December 31, 2016 and 2015, there were no unrecognized tax benefits nor interest or penalties accrued related to unrecognized tax benefits, nor were any interest or penalties recognized during the three years ended December 31, 2016. We, or one or more of our subsidiaries, files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The tax year 2010 for federal taxes, as a result of an amendment, and after 2012 for federal and state returns remains open to examination by the major taxing jurisdictions in which we operate.
Comprehensive Income	Comprehensive Income Comprehensive income includes net income and other comprehensive income (loss), which is primarily comprised of unrea lized holding gains or losses on available-for-sale securities. These gains or losses are excluded from net income and reported separately in our accompanying Consolidated Balance Sheets and Consolidated Statements of Changes in Stockholders’ Equity as accumulated other comprehensive income. During the year ended December 31, 2014, we sold all of our available-for-sale securities. We recognized a gain on the sale of approximately $ 184 120
Earnings per Share	Earnings per Share We compute basic earnings per share using the two class method because our restricted stock awards participate equally with common shares in the distribution of earnings. Diluted earnings per share reflect the potential dilution from the exercise or conversion of outstanding stock options and unvested restricted stock awards into common stock.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid investments with original maturities of three months or less, at the date of acquisition, to be cash equivalents. We may have balances of cash and cash equivalents that exceed federally insurable limits.
Marketable Securities	Marketable Securities Our securities investments that we intend to hold to maturity are classified as held-to-maturity securities and recorded at amortized cost. Securities investments bought expressly for the purpose of selling in the near term are classified as trading securities and are measured at fair value with unrealized gains and losses reported in earnings. Securities investments not classified as either held-to-maturity or trading securities are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value in the accompanying Consolidated Balance Sheets, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income. Realized gains and losses, and declines in value judged to be other than temporary, are recorded in the accompanying Consolidated Statements of Comprehensive Income.
Receivables	Receivables Accounts receivable are generated from sales and delivery of natural gas as measured by inputs from meter reading devices. Trade accounts receivable are carried at the expected net realizable value. There is credit risk associated with the collection of these receivables. As such, we record an allowance for doubtful accounts based on the amount of probable losses in our existing accounts receivable. The allowance for doubtful accounts is based on management’s assessment of the collectability of specific customer accounts, the aging of the accounts receivable and historical write-off amounts. The underlying assumptions may change from period to period and the allowance for doubtful accounts could potentially cause a negative material impact to the income statement and working capital. Two of our utilities in Ohio, Orwell and NEO, collect from their customers, through rates, an amount to provide an allowance for doubtful accounts. As accounts are identified as uncollectible, they are written off against this allowance for doubtful accounts with no income statement impact. In effect, all bad debt expense is funded by the customer base. The total amount collected from customers and the amounts written off are reviewed annually by the PUCO and the rate per Mcf is adjusted as necessary.
Natural Gas Inventory	Natural Gas Inventory Natural gas inventory is stated at the lower of weighted average cost or net realizable value except for EWM – Great Falls, which is stated at the rate approved by the MPSC and includes transportation and storage costs.
Recoverable/Refundable Costs of Gas Purchases	Recoverable/Refundable Costs of Gas Purchases We account for purchased gas costs in accordance with procedures authorized by the utility commissions in the states in which we operate. Purchased gas costs that are different from those provided for in present rates, and approved by the respective commission, are accumulated and recovered or credited through future rate changes. The gas cost recoveries are monitored closely by the regulatory commissions in all of the states in which we operate and are subject to periodic audits or other review processes.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at original cost when placed in service. Depreciation and amortization on assets are generally recorded on a straight-line basis over the estimated useful lives. These assets are depreciated and amortized over three to forty years. EWR owns an interest in certain natural gas producing reserves on properties located in northern Montana. We are depleting these reserves using the units-of-production method. The production activities are being accounted for using the successful efforts method. We are not the operator of any of the natural gas producing wells on these properties and we do not have significant oil- and gas-producing activities as defined by ASC 932 - Extractive Activities – Oil and Gas
Capitalized Interest	Capitalized Interest We capitalize the portion of our interest expense that is attributable under U.S. GAAP to our more significant construction projects over the duration of the respective construction periods. Capitalized interest is amortized to depreciation and amortization expense over the estimated useful life of the corresponding asset. During the years ended December 31, 2016, 2015 and 2014, we capitalized interest of $ 147 549 621
Contributions in Aid of and Advances Received for Construction	Contributions in Aid of and Advances Received for Construction Contributions in aid of construction are contributions received from customers for construction that are not refundable and are amortized over the life of the assets. Customer advances for construction includes advances received from customers for construction that are to be wholly or partially refunded. As of December 31, 2016 and 2015, $ 1,105 1,027
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of identifiable net tangible and intangible assets acquired in a business combination. We test goodwill for impairment annually, or more often if events or changes in circumstances indicate that the carrying value of our goodwill may be more than the fair value. We test for goodwill impairment using a two-step approach. In the first step of the review process, we compare the estimated fair value of the reporting unit with its carrying value. If the estimated fair value of the reporting unit is less than its carrying value, we recognize an impairment loss for the excess, if any, of the carrying value over the implied fair value of the reporting unit's goodwill amount. We recognize an acquired intangible asset whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. Our customer relationships are amortized over an average useful life of 13 1,163 860 303 303
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs are fees and other direct incremental costs we incurred in obtaining debt financing and are recognized as a reduction of the associated liability Costs related to line of credit arrangements are presented as an asset in the accompanying financial statements. 510 253 608 302 962 940 487 656 420 1,990 103 Simplifying the Presentation of Debt Issuance Costs 302 . Note 13 – Credit Facilities and Long-Term Debt We estimate that we will recognize amortization of debt issuance costs of $ 248 114
Investment in Unconsolidated Affiliate	Investment in Unconsolidated Affiliate We use the equity method of accounting for equity investments in entities when we do not control the investee, but can exert significant influence over the financial and operating policies of the investee. Under the equity method, we record our share of the investee’s underlying net income or loss as non-operating income in our Consolidated Statements of Comprehensive Income with a corresponding increase or decrease in the investment account. Distributions received from the investee reduce our investment balance.
Restricted Cash	Restricted Cash At December 31, 2015, we had a restricted cash balance of $ 1,898 948 950 450
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets We evaluate our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets or intangibles may not be recoverable. We measure the recoverability of assets to be held and used by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment loss to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value.
Asset Retirement Obligations	Asset Retirement Obligations We record the fair value of a liability for an asset retirement obligation ( " "
Derivatives and Hedging Activities	Derivatives and Hedging Activities We recognize all of our derivative instruments as either assets or liabilities in the statement of financial position at fair value. We may account for changes in the fair value of a derivative instrument as a hedge if it meets certain qualifications and we have designated it as such. We must designate hedging instruments based upon the exposure being hedged, and recognize gains and losses related to hedges in our consolidated balance sheets. We recognize gains and losses related to derivative instruments that are not designated as hedging instruments in our consolidated statements of comprehensive income during the current period. We primarily manage commodity price risk related to natural gas by using derivative instruments. We enter forward contracts and commodity price swaps with fixed pricing to protect profit margins on future obligations to deliver gas at fixed prices or to protect our regulated utility customers from possible adverse price fluctuations in the market. These forward contracts usually qualify as a “normal purchase” or “normal sale” and are exempt from derivative accounting treatment. Our commodity price swaps do not meet any of the hedging exemption criteria under ASC 815 and are accounted for as derivatives.
Discontinued Operations	Discontinued Operations We present discontinued operations in our consolidated financial statements when we believe that the disposition of assets constitutes a strategic shift that will have a major effect on our operations or financial results. The results of prior periods are reclassified to conform to the current year presentation. Corporate overhead is not allocated to discontinued operations and any overhead that was allocated to the discontinued operations in prior periods is reclassified to our corporate and other segment. We do not allocate interest expense to discontinued operations unless debt is to be assumed by the buyer of our discontinued operations or debt is to be repaid as a result of the disposal of our discontinued operations.
Recently Adopted Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other, In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes will be We are currently evaluating the impact that this newly issued guidance will have on our consolidated financial statements. In May 2014, the FASB issued ASU 2014-09 Revenue from Contracts with Customers We do not expect that the adoption of this standard will have a material impact on our consolidated financial statement

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Balance Sheet and Statement of Comprehensive Income to Discontinued Operations	The following table presents the amounts of the major line items that are included in discontinued operations, net of income tax that are presented on our Consolidated Statements of Comprehensive Income. There were no items remaining on our Consolidated Balance Sheet as of December 31, 2016 and 2015, related to discontinued operations. Years ended December 31, 2016 2015 2014 EWW/Pipeline assets Revenues $ - $ 4,609 $ 10,927 Cost of sales - (2,534) (6,697) Distribution, general & administrative (9) (780) (1,503) Maintenance - (81) (175) Depreciation & amortization - - (542) Taxes other than income - (169) (321) Other income 9 6 28 Interest expense (29) (412) (1) Pretax income from discontinued operations (29) 639 1,716 Gain on the sale of EWW/Pipeline Assets - 5,368 - Income tax (expense) benefit 33 (2,458) (643) Income from discontinued operations of EWW/Pipeline Assets $ 4 $ 3,549 $ 1,073 Independence Loss from discontinued operations of Independence (16) (30) (40) Discontinued operations, net of income tax $ (12) $ 3,519 $ 1,033

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The schedule below presents the changes in the carrying amount of goodwill for the years ended December 31, 2016 and 2015: Marketing and Natural Gas Production Total Balance as of December 31, 2014 $ 14,780 $ 1,376 $ 16,156 Goodwill reclassified to assets held for sale (284) - (284) Balance as of December 31, 2015 14,496 1,376 $ 15,872 Goodwill reclassified to assets held for sale - - - Balance as of December 31, 2016 $ 14,496 $ 1,376 $ 15,872
Schedule of Intangible Assets and Goodwill	The following table presents our gross goodwill balance and accumulated impairment loss as of December 31, 2016 and 2015. December 31, 2016 2015 Goodwill, gross Natural gas $ 14,496 $ 14,496 Marketing and production 2,102 2,102 Total goodwill, gross 16,598 16,598 Accumulated impairment loss Marketing and production (726) (726) Total accumulated impairment loss (726) (726) Goodwill, net $ 15,872 $ 15,872

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the amount and level in the fair value hierarchy of each of our assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2016 and 2015. December 31, 2016 Level 1 Level 2 Level 3 TOTAL ASSETS: Commodity swap contracts $ - $ 139 $ - $ 139 December 31, 2015 Level 1 Level 2 Level 3 TOTAL LIABILITIES: Contingent consideration $ - $ - $ 672 $ 672 Commodity swap contracts $ - $ 54 $ - $ 54
Reconciliation of Beginning and Ending Balances of Contingent Consideration Liability Categorized Under Level 3 of Fair Value	The following table reconciles the beginning and ending balances of the contingent consideration liability categorized under Level 3 of the fair value hierarchy. Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Contingent Consideration Liability 2016 2015 Balance January 1st $ 672 $ 747 Total gains for period: Included in net income (672) (75) Included in other comprehensive income - - Balance December 31st $ - $ 672
Quantitative Information about Level 3 Fair Value Measures	The following table summarizes quantitative information used in determining the fair value of our liabilities categorized in Level 3 of the fair value hierarchy. Quantitative Information about Level 3 Fair Value Measures Valuation Fair Value Techniques Unobservable Input Range December 31, 2015 Contingent Consideration $ 672 Monte Carlo analysis Forecasted annual EBITDA $500-$600 Weighted avg cost of capital 14.0% - 14.0% U.S. Treasury yields 0.7% - 1.1% Discounted cash flow U.S. Treasury yields 0.7% - 1.1% Credit spread 2.0% - 2.4%

Derivative Financial Instrume35

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments	The following table summarizes our commodity swap contracts outstanding as of December 31, 2016. We will pay the fixed price listed based on the volumes denoted in the table below in exchange for a variable payment from a counterparty based on the market price for the natural gas product listed for these volumes. These payments are settled monthly. Product Type Contract Period Volume Price per MMBtu AECO Canada - CGPR 7A Natural Gas Swap 1/1/17 - 3/31/17 500 MMBtu/Day $ 2.109 AECO Canada - CGPR 7A Natural Gas Swap 1/1/17 - 3/31/17 500 MMBtu/Day $ 1.827 AECO Canada - CGPR 7A Natural Gas Swap 4/1/17 - 10/31/17 200 MMBtu/Day $ 1.775 AECO Canada - CGPR 7A Natural Gas Swap 6/1/17 - 3/31/18 150 MMBtu/Day $ 2.162 AECO Canada - CGPR 7A Natural Gas Swap 11/1/17 - 3/31/18 250 MMBtu/Day $ 2.078 AECO Canada - CGPR 7A Natural Gas Swap 12/1/17 - 5/31/18 500 MMBtu/Day $ 2.536

Regulatory Assets and Liabili36

Regulatory Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Regulatory Assets and Liabilities Disclosure [Abstract]
Regulatory Assets And Liabilities	The following table summarizes the components of our regulatory asset and liability balances at December 31, 2016 and 2015. December 31, 2016 2015 Current Long-term Current Long-term REGULATORY ASSETS Recoverable cost of gas purchases $ 2,638 $ - $ 1,936 $ - Deferred costs 490 735 490 1,226 Income taxes - 297 - 297 Rate case costs 3 - 43 - Total regulatory assets $ 3,131 $ 1,032 $ 2,469 $ 1,523 REGULATORY LIABILITIES Over-recovered gas purchases $ - $ - $ 487 $ - Income taxes - 83 - 83 Asset retirement costs - 1,334 - 1,168 Total regulatory liabilities $ - $ 1,417 $ 487 $ 1,251
Liability Is Equal To A Set Percent Of The Asset’s Historic Cost	The liability is equal to a set percent of the asset’s historic cost according to the following table: Percent of Asset Cost Orwell Brainard Mains 15 % 20 % Meter/regulator stations 10 % Service lines 75 %

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Year Ended December 31, 2016 2015 2014 Numerator: Income from continuing operations $ 525 $ 1,169 $ 2,729 Income (loss) from discontinued operations (12) 3,519 1,033 Net income $ 513 $ 4,688 $ 3,762 Denominator: Basic weighted average common shares outstanding 10,510,644 10,496,979 10,478,312 Dilutive effect of restricted stock awards 623 1,476 505 Diluted weighted average common shares outstanding 10,511,267 10,498,455 10,478,817 Basic & diluted earnings per share of common stock: Continuing operations $ 0.05 $ 0.11 $ 0.26 Discontinued operations - 0.34 0.10 Net income $ 0.05 $ 0.45 $ 0.36

Property, Plant & Equipment (Ta

Property, Plant & Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Components of property, plant, and equipment were as follows: December 31, 2016 2015 Gas transmission & distribution facilities $ 150,502 $ 144,977 Land 6,524 6,074 Buildings & leasehold improvements 10,015 9,746 Transportation equipment 5,550 5,749 Other equipment 19,199 17,232 Producing natural gas properties 3,887 4,032 Construction work in progress 1,002 4,878 Property, plant & equipment 196,679 192,688 Accumulated depreciation, depletion & amortization (56,953) (50,237) 139,726 142,451 Assets held for sale (35) (35) Property, plant & equipment, net $ 139,691 $ 142,416
Summary of Cost Basis and Accumulated Depreciation of Assets Recorded under Capital Leases	The cost basis and accumulated depreciation of assets recorded under capital leases, which are included in property, plant, and equipment on our Consolidated Balance Sheets are as follows as of December 31, 2016 and 2015: December 31, 2016 2015 Gas transmission & distribution facilities $ 6,320 $ 6,320 Other equipment 9,192 7,521 Capital lease assets, gross 15,512 13,841 Accumulated depreciation (2,804) (1,467) Capital lease assets, net $ 12,708 $ 12,374

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Change in Asset Retirement Obligation	The following schedule presents our recognized asset retirement obligations, included in other long-term liabilities in our Consolidated Balance Sheets as of December 31, 2016 and 2015. 2016 2015 Balance, January 1st $ 1,218 $ 1,197 Accretion expense - 21 Balance, December 31st $ 1,218 $ 1,218

Credit Facilities and Long-Te40

Credit Facilities and Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Summary of Outstanding Long-Term Debt Balances	The following table presents our outstanding borrowings at December 31, 2016 and 2015. December 31, 2016 2015 Borrowings outstanding LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due October 19, 2021 $ 13,450 $ - 4.23% TIAA Senior Notes, due October 19, 2028 50,000 - 6.95% NIL Funding fixed rate note to related party, due April 20, 2016 - 2,000 LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due April 1, 2017 - 15,750 LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017 - 8,375 6.16%, Allstate/CUNA Senior unsecured note, due June 29, 2017 - 13,000 5.38%, Sun Life fixed rate note, due June 1, 2017 - 15,334 4.15% Sun Life senior secured guaranteed note, due June 1, 2017 - 2,990 Vehicle and equipment financing loans - 22 Total borrowings outstanding 63,450 57,471 Less: unamortized debt issuance costs (608) (302) Borrowings outstanding less unamortized debt issuance costs $ 62,842 $ 57,169

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	During the vesting period, each restricted share has the same rights to dividend distributions and voting as any other common share. Restricted Stock Awards Outstanding, December 31, 2015 3,333 Granted - Vested (1,667) Forfeited - Outstanding, December 31, 2016 1,666

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Summary of Significant Components of Deferred Tax Assets and Liabilities	December 31, 2016 2015 Current Long-term Current Long-term Deferred tax assets: Allowance for doubtful accounts $ 143 $ - $ 190 $ - Contributions in aid of construction - 215 - 342 Asset retirement obligations - 445 - 448 Other nondeductible accruals 125 600 33 - Refundable purchase gas costs - - 182 - Net operating loss carryforwards - 12,493 - 12,455 Regulatory liability - 467 - - Other 14 814 12 627 Total deferred tax assets 282 15,034 417 13,872 Deferred tax liabilities: Recoverable purchase gas costs 918 - 720 - Property, plant and equipment - 20,047 - 18,439 Regulatory asset - 589 - - Unrealized gain on securities available for sale - - - 581 Unamortized debt issue costs - 344 - - Amortization of intangibles - 924 - 247 Other - - - 371 Total deferred tax liabilities 918 21,904 720 19,638 Net deferred tax asset (liability) before valuation allowance (636) (6,870) (303) (5,766) Less: valuation allowance - (4,410) - (6,529) Total deferred tax liability $ (636) $ (11,280) $ (303) $ (12,295)
Summary of Income Tax Expense from Continuing Operations	Year Ended December 31, 2016 2015 2014 Current income tax expense (benefit): Federal $ (2) $ 468 $ 49 State (30) 227 11 Total current income tax expense (benefit) (32) 695 60 Deferred income tax expense (benefit): Federal (215) 2,043 1,988 State (466) 128 138 Total deferred income tax expense (benefit) (681) 2,171 2,126 Total income taxes before credits (713) 2,866 2,186 Investment tax credit, net (21) (21) (21) Total income tax expense (benefit) (734) 2,845 2,165 Income tax (expense) benefit from discontinued operations 27 (2,428) (617) Income tax expense (benefit) from continuing operations $ (707) $ 417 $ 1,548
Federal Statutory Rate to Effective Tax Income from Continuing Operations	Year Ended December 31, 2016 2015 2014 Tax expense at federal statutory rate $ (75) $ 2,561 $ 2,015 State income tax, net of federal tax expense (6) 307 307 Deferred tax credits (313) (21) (21) Change in valuation allowance (231) 24 (398) Permanent differences 17 38 25 State rate change (134) 7 149 Blended vs. actual rate variance 86 - - Other (78) (71) 88 Total income tax expense (benefit) (734) 2,845 2,165 Income tax (expense) benefit from discontinued operations 27 (2,428) (617) Income tax expense (benefit) from continuing operations $ (707) $ 417 $ 1,548
changes in our valuation allowance for deferred tax assets	The following table presents the changes in our valuation allowance for deferred tax assets during the last two years. Additions/ (Reversals) Balance at Recorded in the Balance at Beginning Provision for Other End of of Year Income Taxes Changes Year Year Ended December 31, 2016 $ 6,529 $ (2,119) $ — $ 4,410 Year Ended December 31, 2015 $ 6,497 $ 32 $ — $ 6,529 Year Ended December 31, 2014 $ 5,699 $ 798 $ — $ 6,497

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Summary of Financial Information for Operating Segments	The following tables set forth summarized financial information for our natural gas, marketing and production, and corporate and other operations segments for the years ended December 31, 2016, 2015 and 2014. Marketing & Corporate & Year Ended December 31, 2016 Natural Gas Production Other Consolidated OPERATING REVENUES $ 87,486 $ 13,003 $ - $ 100,489 Intersegment eliminations (22) (1,026) - (1,048) Total operating revenue 87,464 11,977 - 99,441 COST OF SALES 45,834 11,731 - 57,565 Intersegment eliminations (22) (1,026) - (1,048) Total cost of sales 45,812 10,705 - 56,517 GROSS MARGIN 41,652 1,272 - 42,924 OPERATING EXPENSES Distribution, general and administrative 22,885 (367) 4,330 26,848 Maintenance 984 - - 984 Depreciation and amortization 7,594 440 - 8,034 Taxes other than income 3,991 15 - 4,006 Total operating expenses 35,454 88 4,330 39,872 OPERATING INCOME (LOSS) 6,198 1,184 (4,330) 3,052 Other income (expense) (4) (26) (35) (65) Interest expense (2,656) (172) (341) (3,169) Income (loss) before taxes 3,538 986 (4,706) (182) Income tax benefit (expense) (941) (387) 2,035 707 INCOME (LOSS) FROM CONTINUING OPERATIONS 2,597 599 (2,671) 525 Discontinued operations, net of income tax - - (12) (12) NET INCOME (LOSS) $ 2,597 $ 599 $ (2,683) $ 513 Capital expenditures $ 7,432 $ - $ 93 $ 7,525 Marketing & Corporate & Year Ended December 31, 2015 Natural Gas Production Other Consolidated OPERATING REVENUES $ 104,003 $ 12,132 $ - $ 116,135 Intersegment eliminations (25) (3,749) - (3,774) Total operating revenue 103,978 8,383 - 112,361 COST OF SALES 60,527 11,399 - 71,926 Intersegment eliminations (25) (3,749) - (3,774) Total cost of sales 60,502 7,650 - 68,152 GROSS MARGIN 43,476 733 - 44,209 OPERATING EXPENSES Distribution, general and administrative 23,415 312 2,667 26,394 Maintenance 1,419 3 - 1,422 Depreciation and amortization 6,770 466 - 7,236 Accretion 3 18 - 21 Taxes other than income 4,104 15 - 4,119 Intersegment eliminations (87) - - (87) Total operating expenses 35,624 814 2,667 39,105 OPERATING INCOME (LOSS) 7,852 (81) (2,667) 5,104 Other income (expense) 147 7 (68) 86 Interest expense (2,782) (135) (687) (3,604) Income (loss) before taxes 5,217 (209) (3,422) 1,586 Income tax benefit (expense) (1,741) 96 1,228 (417) INCOME (LOSS) FROM CONTINUING OPERATIONS 3,476 (113) (2,194) 1,169 Discontinued operations, net of income tax - - 3,519 3,519 NET INCOME (LOSS) $ 3,476 $ (113) $ 1,325 $ 4,688 Capital expenditures $ 9,383 $ 3 $ 181 $ 9,567 Marketing & Corporate & Year Ended December 31, 2014 Natural Gas Production Other Consolidated OPERATING REVENUES $ 123,379 $ 17,605 $ - $ 140,984 Intersegment eliminations (326) (8,088) - (8,414) Total operating revenue 123,053 9,517 - 132,570 COST OF SALES 79,548 16,860 - 96,408 Intersegment eliminations (326) (8,088) - (8,414) Total cost of sales 79,222 8,772 - 87,994 GROSS MARGIN 43,831 745 - 44,576 OPERATING EXPENSES Distribution, general and administrative 20,851 1,895 3,176 25,922 Maintenance 1,225 - - 1,225 Depreciation and amortization 6,071 515 19 6,605 Accretion 7 45 - 52 Taxes other than income 3,898 23 6 3,927 Intersegment eliminations (103) - - (103) Total operating expenses 31,949 2,478 3,201 37,628 OPERATING INCOME (LOSS) 11,882 (1,733) (3,201) 6,948 Other income (expense) 890 (351) 16 555 Interest expense (2,619) (121) (486) (3,226) Income (loss) before taxes 10,153 (2,205) (3,671) 4,277 Income tax benefit (expense) (3,661) 772 1,341 (1,548) INCOME (LOSS) FROM CONTINUING OPERATIONS 6,492 (1,433) (2,330) 2,729 Discontinued operations, net of income tax - - 1,033 1,033 NET INCOME (LOSS) $ 6,492 $ (1,433) $ (1,297) $ 3,762 Capital expenditures $ 21,531 $ 60 $ 22 $ 21,613
Schedule of Company's Assets by Operating Segment	Natural Gas Marketing & Corporate & Consolidated December 31, 2016 Total assets $ 194,820 $ 8,465 $ 161,305 $ 364,590 Intersegment eliminations (6,665) (706) (159,795) $ (167,166) Total assets $ 188,155 $ 7,759 $ 1,510 $ 197,424 December 31, 2015 Total assets $ 228,549 $ 8,571 $ 100,822 $ 337,942 Intersegment eliminations (87,978) (3,946) (48,631) (140,555) Total assets $ 140,571 $ 4,625 $ 52,191 $ 197,387

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments	Future Minimum Lease Payments Operating Leases Capital Leases 2017 $ 254 $ 3,827 2018 245 1,841 2019 217 300 2020 212 300 2021 212 300 Thereafter 620 300 Total minimum lease payments $ 1,760 6,868 Less: Interest portion 470 Total liability $ 6,398
Summary of Future Minimum Long-term Contract Obligations	The following table presents our future minimum obligations under non-cancellable long-term contracts at December 31, 2016. Nova Gas Transcontinental Maritimes & Jefferson Elevation Transmission Gas Pipe Line Northeast Energy Energy Ltd. Company, LLC Pipeline, LLC Trading, LLC Group Other 2017 $ 1,035 $ 834 $ 132 $ 4,193 $ 473 $ 74 2018 992 834 132 4,193 445 74 2019 777 676 132 1,048 - 68 2020 777 322 - - - 3 2021 560 321 - - - - Thereafter 949 19,687 - - - - Total $ 5,090 $ 22,674 $ 396 $ 9,434 $ 918 $ 219

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Schedule of Allowance for Doubtful Accounts Receivable	Changes in, and balances of, the allowance for doubtful accounts receivable were as follows: Amounts Amounts Balance at Charged/ Charged Off, Balance at Beginning (Credited) Net of End of of Period To Expense Recoveries Period Year Ended December 31, 2016 Deducted from accounts receivable for doubtful accounts $ 506 $ 182 $ 303 $ 385 Year Ended December 31, 2015 Deducted from accounts receivable for doubtful accounts $ 371 $ 278 $ 143 $ 506 Year Ended December 31, 2014 Deducted from accounts receivable for doubtful accounts $ 1,978 $ 1,112 $ 2,719 $ 371

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	The following table summarizes the components of our accrued liabilities balances at December 31, 2016 and 2015. December 31, 2016 2015 Deferred payments received from levelized billing $ 2,896 $ 3,107 Taxes other than income 1,922 1,861 Legal settlements 925 - Accrued accounts payable 666 204 Interest 513 446 Customer deposits 448 427 Employee benefits 422 554 Accrued liabilities to related parties 253 170 Vacation 210 104 Income taxes 10 - Accrued liabilities $ 8,265 $ 6,873

Unaudited Quarterly Results o47

Unaudited Quarterly Results of Operations (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Results of Operations	2016 Quarter Ended December 31, September 30, June 30, March 31, Revenue $ 30,746 $ 13,355 $ 17,033 $ 38,307 Gross margin 13,170 6,576 8,433 14,745 Income tax benefit (expense) (365) 1,778 934 (1,640) Income (loss) from continuing operations 1,320 (1,826) (1,671) 2,702 Discontinued operations, net of tax (5) 2 14 (23) Net income (loss) and comprehensive income (loss) 1,315 (1,824) (1,657) 2,679 Basic and diluted earnings per share Continuing operations $ 0.13 $ (0.17) $ (0.16) $ 0.26 Discontinued operations - - - - Net income (loss) per share $ 0.13 $ (0.17) $ (0.16) $ 0.26 2015 Quarter Ended December 31, September 30, June 30, March 31, Revenue $ 29,498 $ 13,084 $ 16,046 $ 53,733 Gross margin 12,255 6,815 7,482 17,657 Income tax benefit (expense) (74) 1,312 1,012 (2,667) Income (loss) from continuing operations 729 (2,264) (1,713) 4,417 Discontinued operations, net of tax (526) 3,395 213 437 Net income (loss) and comprehensive income (loss) 203 1,131 (1,500) 4,854 Basic and diluted earnings per share Continuing operations $ 0.07 $ (0.22) $ (0.16) $ 0.42 Discontinued operations (0.05) 0.32 0.02 0.04 Net income (loss) per share $ 0.02 $ 0.10 $ (0.14) $ 0.46

Schedule I - Condensed Financia

Schedule I - Condensed Financial Statements of Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 6,463	$ 2,728	$ 1,586	$ 12,741
Other current assets	2,423	2,174
Property, plant & equipment, net	139,691	142,416
Other assets	21,922	23,448
Total assets	197,424	197,387
LIABILITIES AND CAPITALIZATION
Current liabilities	36,485	45,462
Line of credit	13,450	15,750
Related party note payable	8	192
Capital lease liability	3,618	2,876
Other non-current liabilities	3,113	3,286
Stockholders' equity	92,957	95,489	96,310	97,480
Total liabilities and capitalization	197,424	197,387
Parent Company [Member]
ASSETS
Cash and cash equivalents	966	296	$ 147	$ 8,376
Investments	112,887	93,448
Prepayments	253	283
Deferred tax asset, current	54	0
Other current assets	26	0
Property, plant & equipment, net	116	343
Deferred tax asset, non-current	13,443	989
Intercompany note receivable	66,990	8,427
Other assets	39	73
Total assets	194,774	103,859
LIABILITIES AND CAPITALIZATION
Current liabilities	8,096	8,396
Line of credit	13,450	0
Related party note payable	0	2,000
Capital lease liability	1,556	3,702
Notes payable	50,000	10
Intercompany note payable	15,109	0
Other non-current liabilities	720	0
Stockholders' equity	105,843	89,751
Total liabilities and capitalization	$ 194,774	$ 103,859

Schedule I - Condensed Financ49

Schedule I - Condensed Financial Statements Of Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating expenses									$ 39,872	$ 39,105	$ 37,628
Operating loss									3,052	5,104	6,948
Other income									(65)	86	730
Interest expense									3,169	3,604	3,226
Income from unconsolidated subsidiaries									0	0	(352)
Income tax benefit	$ (365)	$ 1,778	$ 934	$ (1,640)	$ (74)	$ 1,312	$ 1,012	$ (2,667)	(707)	417	1,548
Income from continuing operations	1,320	(1,826)	(1,671)	2,702	729	(2,264)	(1,713)	4,417	525	1,169	2,729
Discontinued operations	(5)	2	14	(23)	(526)	3,395	213	437	(12)	3,519	1,033
Net income	$ 1,315	$ (1,824)	$ (1,657)	$ 2,679	$ 203	$ 1,131	$ (1,500)	$ 4,854	513	4,688	3,762
Other comprehensive income Unrealized gain (loss) on available for sale securities, net of tax of $8 for the year ended December 31, 2014									0	0	15
Other comprehensive income Unrealized loss on available for sale securities transferred to earnings, net of tax of $64 for the year ended December 31, 2014									0	0	120
Total other comprehensive income									0	0	(105)
Comprehensive income									513	4,688	3,657
Parent Company [Member]
Operating expenses									4,330	2,339	2,431
Operating loss									(4,330)	(2,339)	(2,431)
Other income									13	0	179
Interest expense									(326)	(301)	(13)
Loss before income taxes and income from unconsolidated subsidiaries									(4,643)	(2,640)	(2,265)
Income from unconsolidated subsidiaries									3,263	2,827	4,199
Income tax benefit									1,905	982	795
Income from continuing operations									525	1,169	2,729
Discontinued operations									(12)	3,519	1,033
Net income									513	4,688	3,762
Other comprehensive income Unrealized gain (loss) on available for sale securities, net of tax of $8 for the year ended December 31, 2014									0	0	15
Other comprehensive income Unrealized loss on available for sale securities transferred to earnings, net of tax of $64 for the year ended December 31, 2014									0	0	(120)
Total other comprehensive income									0	0	(105)
Comprehensive income									$ 513	$ 4,688	$ 3,657

Schedule I - Condensed Financ50

Schedule I - Condensed Financial Statements Of Comprehensive Income (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Condensed Balance Sheet Statements, Captions [Line Items]
Unrealized gain on available for sale securities, tax portion	$ 8
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	64
Parent Company [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Unrealized gain on available for sale securities, tax portion	8
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	$ 64

Schedule I - Condensed Financ51

Schedule I - Condensed Financial Statements Of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 1,315	$ (1,824)	$ (1,657)	$ 2,679	$ 203	$ 1,131	$ (1,500)	$ 4,854	$ 513	$ 4,688	$ 3,762
Less income (loss) from discontinued operations	(5)	2	14	(23)	(526)	3,395	213	437	(12)	3,519	1,033
Income from continuing operations	1,320	$ (1,826)	$ (1,671)	2,702	729	$ (2,264)	$ (1,713)	4,417	525	1,169	2,729
Loss from unconsolidated affiliate									0	0	352
Amortization of debt issue costs									487	656	420
Stock based compensation									107	161	317
Gain on sale of property, plant and equipment									(589)	118	28
Deferred income taxes									(702)	2,150	2,115
Other assets									(427)	680	(211)
Other liabilities									1,472	1,122	(817)
Net cash provided by (used in) operating activities									11,365	9,424	11,146
CASH FLOWS FROM INVESTING ACTIVITIES
Capital expenditures									7,525	9,567	21,613
Proceeds from sale of property, plant and equipment									25	4,054	173
Net cash provided by (used in) provided by investing activities									(6,071)	(4,195)	(18,679)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of capital lease liabilities									3,328	1,845	178
Proceeds from related party notes payable									53,993	8,000	102
Repayments of related party notes payable									45,715	6,542	3,565
Repayments of line of credit									27,050	27,161	20,619
Proceeds from line of credit									24,750	14,150	24,850
Debt issuance costs									1,990	235	111
Restricted cash debt service									948	0	132
Exercise of stock options									0	0	45
Dividends paid									3,155	5,670	5,659
Net cash used in financing activities									(1,547)	(19,303)	(5,003)
Net increase (decrease) in cash and cash equivalents									3,735	1,142	(11,155)
Cash and cash equivalents, beginning of period				2,728				1,586	2,728	1,586	12,741
CASH AND CASH EQUIVALENTS, END OF PERIOD	6,463				2,728				6,463	2,728	1,586
Parent Company [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
Net income									513	4,688	3,762
Less income (loss) from discontinued operations									(12)	3,519	1,033
Income from continuing operations									525	1,169	2,729
Loss from unconsolidated affiliate									(3,263)	(2,827)	(4,199)
Depreciation expense									57	44	19
Amortization of debt issue costs									122	153	0
Stock based compensation									109	161	317
Gain on sale of property, plant and equipment									(11)	0	0
Deferred income taxes									(1,860)	110	(423)
Intercompany accounts receivable/accounts payable									7,916	4,232	(1,063)
Other assets									358	(48)	392
Other liabilities									857	850	567
Net cash provided by (used in) operating activities									4,810	3,844	(1,661)
CASH FLOWS FROM INVESTING ACTIVITIES
Capital expenditures									(102)	(106)	(71)
Proceeds from sale of property, plant and equipment									4	0	0
Investment in subsidiaries									0	(1,236)	(3,879)
Dividends received from subsidiaries									4,140	3,205	3,000
Net cash provided by (used in) provided by investing activities									4,042	1,863	(950)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of long-term debt									(16)	(6)	(3)
Proceeds from long-term debt									50,000	0	0
Repayments of capital lease liabilities									(3,128)	(1,657)	0
Proceeds from related party notes payable									4,000	8,000	0
Repayments of related party notes payable									(6,000)	(6,000)	0
Repayments of line of credit									(1,500)	0	0
Proceeds from line of credit									14,950	0	0
Long term loans to unconsolidated subsidiaries									(48,000)	0	0
LOC borrowings by unconsolidated subsidiaries									(17,058)	0	0
LOC paydowns by unconsolidated subsidiaries									2,548	0	0
Debt issuance costs									(1,771)	(225)	(2)
Restricted cash debt service									948	0	0
Exercise of stock options									0	0	46
Dividends paid									(3,155)	(5,670)	(5,659)
Net cash used in financing activities									(8,182)	(5,558)	(5,618)
Net increase (decrease) in cash and cash equivalents									670	149	(8,229)
Cash and cash equivalents, beginning of period				$ 296				$ 147	296	147	8,376
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 966				$ 296				$ 966	$ 296	$ 147

Schedule I - Common Stock Cash

Schedule I - Common Stock Cash Dividends Paid (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Dividends, Common Stock, Cash	$ 3,155	$ 5,670	$ 5,189
Parent Company [Member]
Dividends, Common Stock, Cash	4,140	3,205	3,000
Parent Company [Member] | Energy West, Inc. [Member]
Dividends, Common Stock, Cash	3,350	3,050	3,000
Parent Company [Member] | PHC Utilities, Inc. [Member]
Dividends, Common Stock, Cash	790	0	0
Parent Company [Member] | Gas Natural Resources, LLC [Member]
Dividends, Common Stock, Cash	0	150	0
Parent Company [Member] | Lone Wolfe Insurance, LLC [Member]
Dividends, Common Stock, Cash	$ 0	$ 5	$ 0

Summary of Business - Additiona

Summary of Business - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016Bcf
Summary of Business and Accounting Policies [Line Items]
Number Of Customers Served	69,400
Natural Gas Operations [Member]
Summary of Business and Accounting Policies [Line Items]
Annual distribution of natural gas	21
Marketing & Production Operations [Member]
Summary of Business and Accounting Policies [Line Items]
Annual Amount Of Natural Gas Marketed	3.6
EWR Subsidiary [Member]
Summary of Business and Accounting Policies [Line Items]
Number of natural gas producing wells and gas gathering assets	160
Gross Percentage Of Working Interest	53.00%
Average Net Revenue Interest, Percentage	44.00%

Significant Accounting Polici54

Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2016	Jan. 02, 2016
Summary of Business and Accounting Policies [Line Items]
Marketable Securities, Realized Gain (Loss)							$ 0	$ 0	$ 184
Interest Costs Capitalized							147	549	621
Customer Advances for Construction	$ 1,105						1,105	1,027
Restricted Cash and Cash Equivalents, Current	0						0	1,898
Debt Service Reserve Accounts Total								948
Amortization of Financing Costs							$ 487	656	420
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life							13 years
Debt Issuance Cost							$ 510	253
Write off of Deferred Debt Issuance Cost	29						103
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax							0	0	15
Expected Amortization Expense In Future Period							303
Payments of Debt Issuance Costs							1,990	235	111
Deferred Finance Costs, Net	608						608	302
Unamortized Loss Reacquired Debt, Noncurrent	962						962
Unamortized Debt Issuance, Asset	940						940
Reclassification of Debt Issuance Costs to Notes Payable [Member] | Accounting Standards Update 2015-03 [Member]
Summary of Business and Accounting Policies [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets											$ 302
Bank of America revolving credit facility [Member]
Summary of Business and Accounting Policies [Line Items]
Payments of Debt Issuance Costs							1,990
Scenario, Forecast [Member]
Summary of Business and Accounting Policies [Line Items]
Amortization of Financing Costs		$ 114	$ 248	$ 248	$ 248	$ 248
Customer Deposits [Member]
Summary of Business and Accounting Policies [Line Items]
Restricted Cash and Cash Equivalents, Current								950
Restricted Cash Open Accounts Receivable Balance										$ 450
Customer Relationships [Member]
Summary of Business and Accounting Policies [Line Items]
Accumulated amortization	$ 1,163						1,163	860
Amortization expense							$ 303	$ 303	$ 303

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) - USD ($) $ in Thousands	Feb. 12, 2016	Jul. 02, 2015	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Discontinued Operations [Line Items]
Deferred Finance Costs, Net				$ 302	$ 608	$ 302
Energy West Wyoming, Inc [Member]
Schedule Of Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses		$ 14,223
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax, Total		4,869
Shoshone Pipelines [Member]
Schedule Of Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses		1,185
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax, Total		$ 499
Energy West Development, Inc [Member]
Schedule Of Discontinued Operations [Line Items]
Deferred Finance Costs, Net	$ 103
Prepayment Penalty	$ 310
Black Hills [Member]
Schedule Of Discontinued Operations [Line Items]
Proceeds From Gas and Transportation					3,827	1,550
Black Hills [Member] | Continuing Operations [Member]
Schedule Of Discontinued Operations [Line Items]
Income Loss from Gas and Transportation					$ 4,104	$ 1,832
Energy West Wyoming Inc And Energy West Development Inc [Member]
Schedule Of Discontinued Operations [Line Items]
Prepayment Penalty				$ 310
Estimated Prepayment Penalty Recognized In Discontinued Operations Net Of Tax			$ 29

Discontinued Operations - Conso

Discontinued Operations - Consolidated Statement of Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income tax (expense) benefit									$ 27	$ (2,428)	$ (617)
Discontinued operations, net of income tax	$ (5)	$ 2	$ 14	$ (23)	$ (526)	$ 3,395	$ 213	$ 437	(12)	3,519	1,033
EWW/Pipeline Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues									0	4,609	10,927
Cost of sales									0	(2,534)	(6,697)
Distribution, general & administrative									(9)	(780)	(1,503)
Maintenance									0	(81)	(175)
Depreciation & amortization									0	0	(542)
Taxes other than income									0	(169)	(321)
Other income									9	6	28
Interest expense									(29)	(412)	(1)
Pretax income from discontinued operations									(29)	639	1,716
Gain on the sale of EWW/Pipeline Assets									0	5,368	0
Income tax (expense) benefit									33	(2,458)	(643)
Discontinued operations, net of income tax									4	3,549	1,073
Independence [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Discontinued operations, net of income tax									$ (16)	$ (30)	$ (40)

Disposals - Additional Informat

Disposals - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 11, 2015	Oct. 15, 2015	Nov. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets And Liabilities Held For Sale [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest				$ (182)	$ 1,586	$ 4,277
Property, Plant and Equipment, Gross				$ 196,679	192,688
Matchworks Building [Member]
Assets And Liabilities Held For Sale [Line Items]
Property, Plant and Equipment, Gross		$ 1,760
Proceeds from Sale of Buildings		1,220
Gain (Loss) on Sale of Properties		$ (409)
PGC [Member]
Assets And Liabilities Held For Sale [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest					(626)	(225)
Proceeds from Divestiture of Businesses	$ 1,900
Gain (Loss) on Disposition of Assets, Total	$ (341)
8500 Station Street [Member]
Assets And Liabilities Held For Sale [Line Items]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest, Total					(469)	161
Clarion and Walker Divisions [Member]
Assets And Liabilities Held For Sale [Line Items]
Proceeds from Divestiture of Businesses			$ 848
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest, Total					$ 350	$ 213	$ 46
Gain (Loss) on Disposition of Assets, Total			$ 415

Goodwill - Additional Informati

Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2013
Business combination goodwill recognized	$ 15,872	$ 15,872	$ 16,156
John D. Oil And Gas Marketing [Member]
Business combination goodwill recognized				$ 2,102

Goodwill - changes in carrying

Goodwill - changes in carrying amount of goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Beginning balance	$ 15,872	$ 16,156
Goodwill reclassified to assets held for sale	0	(284)
Ending balance	15,872	15,872
Marketing And Production Operations [Member]
Goodwill [Line Items]
Beginning balance	1,376	1,376
Goodwill reclassified to assets held for sale	0	0
Ending balance	1,376	1,376
Natural Gas Operations [Member]
Goodwill [Line Items]
Beginning balance	14,496	14,780
Goodwill reclassified to assets held for sale	0	(284)
Ending balance	$ 14,496	$ 14,496

Goodwill - gross goodwill balan

Goodwill - gross goodwill balance and accumulated impairment loss (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Beginning balance
Total goodwill, gross	$ 16,598	$ 16,598
Total accumulated impairment loss	(726)	(726)
Goodwill, net	15,872	15,872	$ 16,156
Natural Gas Operations [Member]
Beginning balance
Total goodwill, gross	14,496	14,496
Goodwill, net	14,496	14,496	14,780
Marketing And Production Operations [Member]
Beginning balance
Total goodwill, gross	2,102	2,102
Total accumulated impairment loss	(726)	(726)
Goodwill, net	$ 1,376	$ 1,376	$ 1,376

Investment in Unconsolidated 61

Investment in Unconsolidated Affiliate - Additional Information (Detail) - Kykuit [Member] $ in Thousands	Dec. 31, 2016USD ($)
Schedule of Equity Method Investments [Line Items]
Maximum Limit Of Additional Investment	$ 79
Equity Method Investment, Ownership Percentage	24.50%
Equity Method Investment, Aggregate Cost	$ 2,160

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Targeted EBITDA Amount For Contingent Earn Out Payments		$ 810
Target Earnout Payment		575
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	$ 672	$ 672	$ 75	$ (62)

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
ASSETS:
Commodity swap contracts	$ 139
LIABILITIES:
Contingent consideration		$ 672
Commodity swap contracts		54
Level 1 [Member]
ASSETS:
Commodity swap contracts	0
LIABILITIES:
Contingent consideration		0
Commodity swap contracts		0
Level 2 [Member]
ASSETS:
Commodity swap contracts	139
LIABILITIES:
Contingent consideration		0
Commodity swap contracts		54
Level 3 [Member]
ASSETS:
Commodity swap contracts	$ 0
LIABILITIES:
Contingent consideration		672
Commodity swap contracts		$ 0

Fair Value Measurements - Recon

Fair Value Measurements - Reconciliation of Beginning and Ending Balances of Contingent Consideration Liability Categorized Under Level 3 of Fair Value (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total gains for period: Included in net income	$ 672	$ 672	$ 75	$ (62)
Contingent Consideration Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance January 1st		672	747
Total gains for period: Included in net income		(672)	(75)
Total gains for period: Included in other comprehensive income		0	0
Balance December 31st		$ 0	$ 672	$ 747

Fair Value Measurements - Quant

Fair Value Measurements - Quantitative Information about Level 3 Fair Value Measures (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Level 3 [Member] | Contingent Consideration [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Fair Value	$ 672
Monte Carlo Analysis [Member] | Minimum [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Forecasted annual EBITDA	$ 500
Weighted average cost of capital	14.00%
U.S. Treasury yields	0.70%
Monte Carlo Analysis [Member] | Maximum [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Forecasted annual EBITDA	$ 600
Weighted average cost of capital	14.00%
U.S. Treasury yields	1.10%
Discounted Cash Flow [Member] | Minimum [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
U.S. Treasury yields	0.70%
Credit spread	2.00%
Discounted Cash Flow [Member] | Maximum [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
U.S. Treasury yields	1.10%
Credit spread	2.40%

Derivative Financial Instrume66

Derivative Financial Instruments - Additional Information (Detail) - Swap [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ (132)	$ (96)	$ 151
Derivative Assets (Liabilities), at Fair Value, Net	$ 139	$ (54)

Derivative Financial Instrume67

Derivative Financial Instruments (Summary of Our Commodity Swap Contracts Outstanding (Detail) - Swap [Member]	12 Months Ended
	Dec. 31, 2016MMBTU$ / Millions
Product [Member]
Derivative [Line Items]
Derivative, Type of Instrument	Swap
Derivative, Swap Type, Fixed Price | $ / Millions	2,109
Derivative, Nonmonetary Notional Amount, Energy Measure | MMBTU	500
Product [Member] | Contract Start Date [Member]
Derivative [Line Items]
Derivative, Inception Date	Jan. 1, 2017
Product [Member] | Contract End Date [Member]
Derivative [Line Items]
Derivative, Maturity Date	Mar. 31, 2017
Product One [Member]
Derivative [Line Items]
Derivative, Type of Instrument	Swap
Derivative, Swap Type, Fixed Price | $ / Millions	1,827
Derivative, Nonmonetary Notional Amount, Energy Measure | MMBTU	500
Product One [Member] | Contract Start Date [Member]
Derivative [Line Items]
Derivative, Inception Date	Jan. 1, 2017
Product One [Member] | Contract End Date [Member]
Derivative [Line Items]
Derivative, Maturity Date	Mar. 31, 2017
Product Two [Member]
Derivative [Line Items]
Derivative, Type of Instrument	Swap
Derivative, Swap Type, Fixed Price | $ / Millions	1,775
Derivative, Nonmonetary Notional Amount, Energy Measure | MMBTU	200
Product Two [Member] | Contract Start Date [Member]
Derivative [Line Items]
Derivative, Inception Date	Apr. 1, 2017
Product Two [Member] | Contract End Date [Member]
Derivative [Line Items]
Derivative, Maturity Date	Oct. 31, 2017
Product Three [Member]
Derivative [Line Items]
Derivative, Type of Instrument	Swap
Derivative, Swap Type, Fixed Price | $ / Millions	2,162
Derivative, Nonmonetary Notional Amount, Energy Measure | MMBTU	150
Product Three [Member] | Contract Start Date [Member]
Derivative [Line Items]
Derivative, Inception Date	Jun. 1, 2017
Product Three [Member] | Contract End Date [Member]
Derivative [Line Items]
Derivative, Maturity Date	Mar. 31, 2018
Product Four [Member]
Derivative [Line Items]
Derivative, Type of Instrument	Swap
Derivative, Swap Type, Fixed Price | $ / Millions	2,078
Derivative, Nonmonetary Notional Amount, Energy Measure | MMBTU	250
Product Four [Member] | Contract Start Date [Member]
Derivative [Line Items]
Derivative, Inception Date	Nov. 1, 2017
Product Four [Member] | Contract End Date [Member]
Derivative [Line Items]
Derivative, Maturity Date	Mar. 31, 2018
Product Five [Member]
Derivative [Line Items]
Derivative, Type of Instrument	Swap
Derivative, Swap Type, Fixed Price | $ / Millions	2,536
Derivative, Nonmonetary Notional Amount, Energy Measure | MMBTU	500
Product Five [Member] | Contract Start Date [Member]
Derivative [Line Items]
Derivative, Inception Date	Dec. 1, 2017
Product Five [Member] | Contract End Date [Member]
Derivative [Line Items]
Derivative, Maturity Date	May 31, 2018

Regulatory Assets and Liabili68

Regulatory Assets and Liabilities - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Jun. 27, 2014
Regulatory Assets and Liabilities [Line Items]
Amount Reclassified To Deferred Gas Cost		$ 2,450
Regulatory Asset, Amortization Period	amortized over a period of 2 to 3 years

Regulatory Assets and Liabili69

Regulatory Assets and Liabilities - Schedule Of Regulatory Assets And Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
REGULATORY ASSETS
Regulatory Assets, Current	$ 3,131	$ 2,469
Regulatory Assets, Noncurrent	1,032	1,523
REGULATORY LIABILITIES
Regulatory Liability, Current	0	487
Regulatory Liability, Noncurrent	1,417	1,251
Recoverable cost of gas purchases [Member]
REGULATORY ASSETS
Regulatory Assets, Current	2,638	1,936
Regulatory Assets, Noncurrent	0	0
Deferred costs [Member]
REGULATORY ASSETS
Regulatory Assets, Current	490	490
Regulatory Assets, Noncurrent	735	1,226
Income taxes [Member]
REGULATORY ASSETS
Regulatory Assets, Current	0	0
Regulatory Assets, Noncurrent	297	297
REGULATORY LIABILITIES
Regulatory Liability, Current	0	0
Regulatory Liability, Noncurrent	83	83
Rate case costs [Member]
REGULATORY ASSETS
Regulatory Assets, Current	3	43
Regulatory Assets, Noncurrent	0	0
Over-recovered gas purchases [Member]
REGULATORY LIABILITIES
Regulatory Liability, Current	0	487
Regulatory Liability, Noncurrent	0	0
Asset retirement costs [Member]
REGULATORY LIABILITIES
Regulatory Liability, Current	0	0
Regulatory Liability, Noncurrent	$ 1,334	$ 1,168

Regulatory Assets and Liabili70

Regulatory Assets and Liabilities - Summary of liability is equal to a set percent of the asset’s historic cost (Detail)	12 Months Ended
	Dec. 31, 2016
Mains [Member] | Orwell [Member]
Regulatory Assets and Liabilities [Line Items]
Percent of Asset Cost	15.00%
Mains [Member] | Brainard [Member]
Regulatory Assets and Liabilities [Line Items]
Percent of Asset Cost	20.00%
Meter And Regulator Stations [Member] | Orwell [Member]
Regulatory Assets and Liabilities [Line Items]
Percent of Asset Cost	10.00%
Service Lines [Member] | Orwell [Member]
Regulatory Assets and Liabilities [Line Items]
Percent of Asset Cost	75.00%

Earnings per Share - Additional

Earnings per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0	0

Earnings per Share - Summary of

Earnings per Share - Summary of Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Numerator:
Income from continuing operations	$ 1,320	$ (1,826)	$ (1,671)	$ 2,702	$ 729	$ (2,264)	$ (1,713)	$ 4,417	$ 525	$ 1,169	$ 2,729
Discontinued operations	(5)	2	14	(23)	(526)	3,395	213	437	(12)	3,519	1,033
Net income	$ 1,315	$ (1,824)	$ (1,657)	$ 2,679	$ 203	$ 1,131	$ (1,500)	$ 4,854	$ 513	$ 4,688	$ 3,762
Denominator:
Basic weighted average common shares outstanding									10,510,644	10,496,979	10,478,312
Dilutive effect of restricted stock awards									623	1,476	505
Diluted weighted average common shares outstanding									10,511,267	10,498,455	10,478,817
Basic & diluted earnings per share of common stock:
Continuing operations	$ 0.13	$ (0.17)	$ (0.16)	$ 0.26	$ 0.07	$ (0.22)	$ (0.16)	$ 0.42	$ 0.05	$ 0.11	$ 0.26
Discontinued operations	0	0	0	0	(0.05)	0.32	0.02	0.04	0	0.34	0.1
Net income	$ 0.13	$ (0.17)	$ (0.16)	$ 0.26	$ 0.02	$ 0.1	$ (0.14)	$ 0.46	$ 0.05	$ 0.45	$ 0.36

Property Plant & Equipment - Ad

Property Plant & Equipment - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)McfBcf	Dec. 31, 2015USD ($)McfBcf	Dec. 31, 2014USD ($)Mcf
Natural Gas Production Per Day | Mcf	357	432	502
Percentage Of Depletion On Wells Per Year	14.00%	13.00%	10.00%
Percentage Of Gas Production As Aggregate Volume Requirements	7.30%	22.00%	26.00%
Property, plant & equipment, net	$ 139,691	$ 142,416
Assets, Total	197,424	197,387
Capital Lease Obligations	1,672
Capital Leased Assets, Gross	$ 15,512	$ 13,841
Ewr Subsidiary [Member]
Natural Gas Production Per Day | Mcf	261	318	395
Percentage Of Gas Production As Aggregate Volume Requirements	5.30%	16.20%	20.00%
Percentage Of Ownership Interest In Gathering System	75.00%
Ewd Subsidiary [Member]
Number Of Natural Gas Production Properties Owned	50
Natural Gas Production Per Day | Mcf	96	114	107
Percentage Of Gas Production As Aggregate Volume Requirements	2.00%	5.80%	5.50%
Natural Gas [Member]
Net Present Value Of Natural Gas Reserves	$ 433	$ 686
Proved Developed and Undeveloped Reserves, Net | Bcf	1.9	1.5
Fair Value Inputs, Discount Rate	10.00%
Property, plant & equipment, net	$ 698	$ 782
ERP system [Member]
Assets, Total	10,453	9,852
Assets Held under Capital Leases [Member]
Depreciation, Total	1,338	564	$ 401
Other Equipment [Member]
Capital Leased Assets, Gross	$ 9,192	$ 7,521

Property Plant & Equipment (Det

Property Plant & Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, plant & equipment	$ 196,679	$ 192,688
Accumulated depreciation, depletion & amortization	(56,953)	(50,237)
Property Plant And Equipment Net Including Discontinued Operations	139,726	142,451
Assets held for sale	(35)	(35)
Property, plant & equipment, net	139,691	142,416
Gas, Transmission and Distribution Equipment [Member]
Property, plant & equipment	150,502	144,977
Land [Member]
Property, plant & equipment	6,524	6,074
Buildings And Leasehold Improvements [Member]
Property, plant & equipment	10,015	9,746
Transportation Equipment [Member]
Property, plant & equipment	5,550	5,749
Property, Plant and Equipment, Other Types [Member]
Property, plant & equipment	19,199	17,232
Oil and Gas Properties [Member]
Property, plant & equipment	3,887	4,032
Construction in Progress [Member]
Property, plant & equipment	$ 1,002	$ 4,878

Property Plant & Equipment - Su

Property Plant & Equipment - Summary of Cost Basis and Accumulated Depreciation of Assets Recorded under Capital Leases (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Capital lease assets, gross	$ 15,512	$ 13,841
Accumulated depreciation	(2,804)	(1,467)
Capital lease assets, net	12,708	12,374
Gas Distribution Equipment [Member]
Property, Plant and Equipment [Line Items]
Capital lease assets, gross	6,320	6,320
Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Capital lease assets, gross	$ 9,192	$ 7,521

Asset Retirement Obligations (D

Asset Retirement Obligations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Balance	$ 1,218	$ 1,197
Accretion expense	0	21
Balance	$ 1,218	$ 1,218

Credit Facilities and Long-Te77

Credit Facilities and Long-Term Debt - Additional Information (Detail) - USD ($) $ in Thousands

Apr. 06, 2015

May 02, 2011

Oct. 19, 2016

Apr. 15, 2016

Oct. 23, 2015

Jun. 29, 2007

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

May 03, 2014

Debt Instrument [Line Items]

Debt Instrument, Maturity Date

Oct. 19, 2021

Write off of Deferred Debt Issuance Cost

$ 29

$ 103

Term loan amortized per quarter

125

Long-term Debt, Gross

63,450

$ 57,471

$ 63,450

$ 57,471

5.38%, Sun Life Fixed Rate Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

5.38%

5.38%

5.38%

Debt Instrument, Maturity Date

Jun. 1, 2017

Jun. 1, 2017

Jun. 1, 2017

Long-term Debt, Gross

$ 15,334

$ 0

$ 15,334

$ 0

$ 15,334

Senior Secured Guaranteed Floating Rate [Member]

Debt Instrument [Line Items]

Long-term Debt, Gross

$ 3,000

Sun Life Notes [Member]

Debt Instrument [Line Items]

Interest Penalty Paid

$ 482

Short-term Debt [Member]

Debt Instrument [Line Items]

Weighted average interest rate on term loan

3.07%

2.95%

2.45%

Short-term Debt, Weighted Average Interest Rate

2.90%

2.71%

2.90%

2.71%

Senior Notes [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

4.23%

Debt Instrument, Maturity Date

Oct. 19, 2028

Debt Instrument, Face Amount

$ 50,000

Senior Unsecured Notes [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

6.16%

Debt Instrument, Maturity Date

Jun. 29, 2017

Debt Instrument, Face Amount

$ 13,000

Debt Instrument, Unamortized Discount (Premium), Net

781

Letter of Credit [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

15,000

NIL Funding [Member]

Debt Instrument [Line Items]

Short-term Non-bank Loans and Notes Payable

$ 4,000

$ 3,000

Debt Instrument, Periodic Payment, Principal

$ 1,000

Short-term Debt, Percentage Bearing Fixed Interest Rate

7.50%

6.95%

NIL Funding [Member] | Loan Agreement And Promissory Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

7.50%

7.50%

6.95%

Debt Instrument, Maturity Date

Oct. 3, 2015

Nov. 15, 2016

Apr. 20, 2016

Debt Instrument, Face Amount

$ 5,000

$ 4,000

$ 3,000

Energy West [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

2.17%

2.17%

Debt Instrument, Face Amount

$ 10,000

$ 10,000

Long-term Debt, Gross

8,375

$ 8,375

Energy West Wyoming Inc And Energy West Development Inc [Member]

Debt Instrument [Line Items]

Prepayment Penalty

310

Write off of Deferred Debt Issuance Cost

103

Revolving Credit Facility [Member] | Bank of America [Member]

Debt Instrument [Line Items]

Line of credit maturity date

Apr. 1, 2017

Line of Credit Facility, Maximum Borrowing Capacity

$ 30,000

$ 30,000

Debt Instrument, Interest Rate Terms

LIBOR plus 175 to 225

Revolving Credit Facility [Member] | Bank of America [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Long-term Debt, Gross

$ 1,050

$ 1,050

Unsecured Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 42,000

Debt Instrument, Interest Rate Terms

incurs variable interest on a grid structure, based on our leverage ratio

Credit Facilities and Long-Te78

Credit Facilities and Long-Term Debt - Debt Covenants - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended
	Oct. 19, 2016	Dec. 31, 2015
TIAA Senior Notes [Member]
Summary of outstanding long-term debt balances
Maximum debt to capital ratio	not more than 0.50 to 1.00
Interest coverage ratio	not less than 2.00 to 1.00
Debt Instrument, Term	12 years
Sun Life Assurance Company of Canada [Member]
Summary of outstanding long-term debt balances
Restricted Cash and Cash Equivalents		$ 948
Bank of America [Member]
Summary of outstanding long-term debt balances
Maximum debt to capital ratio	not more than 0.50 to 1.00
Interest coverage ratio	not less than 2.00 to 1.00

Credit Facilities and Long-Te79

Credit Facilities and Long-Term Debt - Summary of Outstanding Long-Term Debt Balances (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	May 02, 2011
Debt Instrument [Line Items]
Long-term borrowings Outstanding	$ 63,450	$ 57,471
Less: unamortized debt issuance costs	(608)	(302)
Borrowings outstanding less unamortized debt issuance costs	62,842	57,169
Vehicle and equipment financing loans [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	0	22
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due October 19, 2021 [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	13,450	0
4.23% TIAA Senior Notes, due October 19, 2028 [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	50,000	0
6.95% NIL Funding fixed rate note to related party, due April 20, 2016
Debt Instrument [Line Items]
Current borrowings	0	2,000
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due April 1, 2017 [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	0	15,750
LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017 [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	0	8,375
6.16%, Allstate/CUNA Senior unsecured note, due June 29, 2017 [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	0	13,000
5.38%, Sun Life fixed rate note, due June 1, 2017 [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	0	15,334	$ 15,334
4.15% Sun Life senior secured guaranteed note, due June 1, 2017 [Member]
Debt Instrument [Line Items]
Long-term borrowings Outstanding	$ 0	$ 2,990

Credit Facilities and Long-Te80

Credit Facilities and Long-Term Debt - Summary of Outstanding Long-Term Debt Balances (Parenthetical) (Detail)	May 02, 2011	Dec. 31, 2016	Dec. 31, 2015
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Oct. 19, 2021
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due October 19, 2021 [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Oct. 19, 2021	Oct. 19, 2021
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due October 19, 2021 [Member] | Maximum [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Interest Rate		2.25%	2.25%
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due October 19, 2021 [Member] | Minimum [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Interest Rate		1.75%	1.75%
4.23% TIAA Senior Notes, due October 19, 2028 [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Oct. 19, 2028	Oct. 19, 2028
Interest Rate		4.23%	4.23%
6.95% NIL Funding fixed rate note to related party, due April 20, 2016
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Apr. 20, 2016	Apr. 20, 2016
Interest Rate			6.95%
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due April 1, 2017 [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Apr. 1, 2017	Apr. 1, 2017
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due April 1, 2017 [Member] | Maximum [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Interest Rate			2.25%
LIBOR plus 1.75 to 2.25%, Bank of America line of credit, due April 1, 2017 [Member] | Minimum [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Interest Rate			1.75%
LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017 [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Apr. 1, 2017	Apr. 1, 2017
LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017 [Member] | Maximum [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Interest Rate			2.25%
LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017 [Member] | Minimum [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Interest Rate			1.75%
6.16%, Allstate/CUNA Senior unsecured note, due June 29, 2017 [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Jun. 29, 2017	Jun. 29, 2017
Interest Rate			6.16%
5.38%, Sun Life fixed rate note, due June 1, 2017 [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date	Jun. 1, 2017	Jun. 1, 2017	Jun. 1, 2017
Interest Rate	5.38%		5.38%
4.15% Sun Life senior secured guaranteed note, due June 1, 2017 [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Notes payable, maturity date		Jun. 1, 2017	Jun. 1, 2017
Interest Rate			4.15%

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 21, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased		448,500
Assets Restricted For Debt And Fencing		$ 90,092
Percentage Of Assets Restricted For Debt And Fencing		96.92%
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total		$ 11
Stockholders' Equity Attributable to Parent		92,957	$ 95,489	$ 96,310	$ 97,480
Assets Net, Total		$ 92,957
Merger Agreement, Restriction On Dividend Per Share		$ 75
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Benefits and Share-based Compensation, Total		$ 19	$ 19
2012 Incentive and Equity Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common shares issued subject to adjustment		500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		436,950
2012 Incentive and Equity Award Plan [Member] | Chief Executive Officer [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	5,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 11.64
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 58
Share Based Compensation Arrangement by Share Based Payment Award Vesting Date		Jul. 21, 2017
2012 Incentive and Equity Award Plan [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted during period		11,994
Number of shares granted fair value		$ 88
Stock Issued During Period, Value, Share-based Compensation, Gross		$ 90
2012 Incentive and Equity Award Plan [Member] | Director [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 7.46
2012 Non-Employee Director Stock Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		250,000

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Restricted Stock Awards (Detail) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2016shares
Outstanding, December 31, 2015	3,333
Granted	0
Vested	(1,667)
Forfeited	0
Outstanding, December 31, 2016	1,666

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Annual contribution of employees salaries	3.00%
Expense related to plan	$ 348	$ 462	$ 549
Company makes matching contributions in form of common stock, percent	10.00%
Minimum age criteria for retirees to remain on the same medical plan to retain coverage	65 years
Value of plan assets	$ 82	$ 102

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Operating Loss Carry Forwards Expiration Dates	net operating losses begin to expire in 2018.
Deferred Tax Assets, Valuation Allowance	$ 4,410	$ 6,529	$ 6,497	$ 5,699
Carryover Tax Basis Of Fixed Assets	11,092
Valuation Allowance On Carryover Tax Basis Of Depreciable Assets	928
Domestic Tax Authority [Member]
Net operating loss carryover	24,213
Deferred Tax Assets, Valuation Allowance	43
State and Local Jurisdiction [Member]
Net operating loss carryover	89,520
State deferred tax asset valuation allowance, against the state net operating loss carryover	$ 3,438

Income Taxes - Summary of Signi

Income Taxes - Summary of Significant Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Allowance for doubtful accounts (Current)	$ 143	$ 190
Contributions in aid of construction (Current)	0	0
Asset retirement obligations	0	0
Other nondeductible accruals (Current)	125	33
Refundable purchase gas costs (Current)	0	182
Net operating loss carryforwards (Current)	0	0
Regulatory liability (current)	0	0
Other (Current)	14	12
Total deferred tax assets (Current)	282	417
Allowance for doubtful accounts (non current)	0	0
Contributions in aid of construction (non current)	215	342
Asset retirement obligations	445	448
Other nondeductible accruals (non current)	600	0
Recoverable purchase gas costs (non current)	0	0
Net operating loss carryforwards (non current)	12,493	12,455
Regulatory liability (non current)	467	0
Other (non current)	814	627
Total deferred tax assets (non current)	15,034	13,872
Deferred tax liabilities:
Recoverable purchase gas costs (Current)	918	720
Property, plant and equipment (Current)	0	0
Regulatory asset (current)	0
Unamortized debt issue costs (current)	0
Unamortized debt issue costs (current)	0	0
Amortization of intangibles (Current)	0	0
Other (Current)	0	0
Total deferred tax liabilities	918	720
Net deferred tax asset (liability) before valuation allowance (Current)	(636)	(303)
Less: valuation allowance (Current)	0	0
Total deferred tax liability (liability)	(636)	(303)
Recoverable purchase gas costs (non current)	0	0
Property, plant and equipment (non current)	20,047	18,439
Regulatory asset (non current)	589
Unrealized gain on securities available for sale (non current)	0	581
Unamortized debt issue costs (non current)	344
Amortization of intangibles (non current)	924	247
Other (non current)	0	371
Total deferred tax liabilities (non current)	21,904	19,638
Net deferred tax asset (liability) before valuation allowance (non current)	(6,870)	(5,766)
Less: valuation allowance (non current)	(4,410)	(6,529)
Total deferred tax liability	$ (11,280)	$ (12,295)

Income Taxes - Federal Statutor

Income Taxes - Federal Statutory Rate to Effective Tax Income from Continuing Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Tax expense at federal statutory rate	$ (75)	$ 2,561	$ 2,015
State income tax, net of federal tax expense	(6)	307	307
Deferred tax credits	(313)	(21)	(21)
Change in valuation allowance	(231)	24	(398)
Permanent differences	17	38	25
State rate change	(134)	7	149
Blended vs. actual rate variance	86	0	0
Other	(78)	(71)	88
Total income tax expense (benefit)	(734)	2,845	2,165
Income tax (expense) benefit from discontinued operations	27	(2,428)	(617)
Income tax expense (benefit) from continuing operations	$ (707)	$ 417	$ 1,548

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current income tax expense (benefit):
Federal									$ (2)	$ 468	$ 49
State									(30)	227	11
Total current income tax expense (benefit)									(32)	695	60
Deferred income tax expense (benefit):
Federal									(215)	2,043	1,988
State									(466)	128	138
Total deferred income tax expense (benefit)									(681)	2,171	2,126
Total income taxes before credits									(713)	2,866	2,186
Investment tax credit, net									(21)	(21)	(21)
Total income tax expense (benefit)									(734)	2,845	2,165
Income tax (expense) benefit from discontinued operations									27	(2,428)	(617)
Income tax expense (benefit) from continuing operations	$ (365)	$ 1,778	$ 934	$ (1,640)	$ (74)	$ 1,312	$ 1,012	$ (2,667)	$ (707)	$ 417	$ 1,548

Income Taxes - Changes in Our V

Income Taxes - Changes in Our Valuation Allowance For Deferred Tax Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax [Line Items]
Balance at Beginning of Year	$ 6,529	$ 6,497	$ 5,699
Additions/(Reversals) Recorded in the Provision for Income Taxes	(2,119)	32	798
Other Changes	0	0	0
Balance at End of Year	$ 4,410	$ 6,529	$ 6,497

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	Apr. 06, 2015	Oct. 07, 2013	May 18, 2016	Apr. 15, 2016	Oct. 23, 2015	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Due to Related Parties, Current								$ 253	$ 170
Operating Leases, Rent Expense								$ 58
Debt Instrument, Maturity Date								Oct. 19, 2021
Common Stock, Shares, Outstanding								10,519,728	10,504,734
Related Party Natural Gas Imbalances								$ 46	$ 256
Pipeline And Construction Purchases										$ 255
Accounts Receivable, Related Parties, Current								14	188
Accounts Payable, Total								8	192
General and Administrative Expense								27,338	26,104	24,645
Cost of Natural Gas Purchases								$ 45,812	60,502	79,222
NIL Funding [Member]
Related Party Transaction [Line Items]
Short-term Debt, Terms				In an event of default, as defined under the loan agreement, NIL Funding could have, at its option, required us to immediately pay the outstanding principal balance of the note as well as any and all interest and other payments due or convert any part of the amounts due and unpaid to shares of our common stock at a conversion price of 95% of the previous days closing price on the NYSE MKT.	In an event of default, as defined under the loan agreement, NIL Funding could have, at its option, required us to immediately pay the outstanding principal balance of the note as well as any and all interest and other payments due or converted any part of the amounts due and unpaid to shares of our common stock at a conversion price of 95% of the previous days closing price on the NYSE MKT.
Equity Method Investment Ownership Number Of Shares			1,040,640
NIL Funding [Member] | Loan Agreement And Promissory Note [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	7.50%			7.50%	6.95%
Debt Instrument, Maturity Date	Oct. 3, 2015			Nov. 15, 2016	Apr. 20, 2016
Debt Instrument, Face Amount	$ 5,000			$ 4,000	$ 3,000
Ms. Zucker [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			9.89%
Common Stock, Shares, Outstanding			1,040,640
OsAir [Member]
Related Party Transaction [Line Items]
Description of lessee arrangement								Pursuant to the agreement, we leased to OsAir approximately 6,472 square feet of office space located at 8500 Station Street, Mentor, Ohio 44060, at a rent of $6 per month for a period of three years starting from March 1, 2013. In September of 2014, OsAir was evicted from the office space for failure to make payment and at December 31, 2015, we were owed $29 of past due rent. During the third quarter of 2016, we wrote off this amount.
Lessee arrangements term of contract		3 years
Cobra Pipeline [Member]
Related Party Transaction [Line Items]
Description of lessee arrangement								Pursuant to the lease agreement, Cobra leases to Orwell approximately 2,400 square feet of warehouse space located at 2412 Newton Falls Rd., Newton Falls, OH 44444, at a rent of $2 per month for the time period commencing on December 18, 2013 and ending on February 29, 2016, at which time the lease was terminated.
Former Chairman and Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current								$ 253	170
Operating Leases, Rent Expense								2	26	141
Oil and Gas Sales Revenue								8	22	151
General and Administrative Expense						$ 2,000	$ 2,908
Cost of Natural Gas Purchases								$ 2,068	2,636	3,671
Rental Income, Nonoperating									$ 7	$ 153

Segment Reporting - Summary of

Segment Reporting - Summary of Financial Information for Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Total operating revenue	$ 30,746	$ 13,355	$ 17,033	$ 38,307	$ 29,498	$ 13,084	$ 16,046	$ 53,733	$ 99,441	$ 112,361	$ 132,570
Total cost of sales									56,517	68,152	87,994
GROSS MARGIN	13,170	6,576	8,433	14,745	12,255	6,815	7,482	17,657	42,924	44,209	44,576
OPERATING EXPENSES
Distribution, general and administrative									27,338	26,104	24,645
Maintenance									984	1,422	1,225
Depreciation and amortization									8,034	7,236	6,605
Taxes other than income									4,006	4,119	3,927
Total operating expenses									39,872	39,105	37,628
OPERATING INCOME (LOSS)									3,052	5,104	6,948
Interest expense									(3,169)	(3,604)	(3,226)
Income (loss) before taxes									(182)	1,586	4,277
Income tax benefit (expense)	365	(1,778)	(934)	1,640	74	(1,312)	(1,012)	2,667	707	(417)	(1,548)
INCOME (LOSS) FROM CONTINUING OPERATIONS	1,320	(1,826)	(1,671)	2,702	729	(2,264)	(1,713)	4,417	525	1,169	2,729
Discontinued operations, net of income tax	(5)	2	14	(23)	(526)	3,395	213	437	(12)	3,519	1,033
NET INCOME (LOSS)	$ 1,315	$ (1,824)	$ (1,657)	$ 2,679	$ 203	$ 1,131	$ (1,500)	$ 4,854	513	4,688	3,762
Capital expenditures									7,525	9,567	21,613
Consolidated Entities [Member]
Segment Reporting Information [Line Items]
Total operating revenue									99,441	112,361	132,570
Total cost of sales									56,517	68,152	87,994
GROSS MARGIN									42,924	44,209	44,576
OPERATING EXPENSES
Distribution, general and administrative									26,848	26,394	25,922
Maintenance									984	1,422	1,225
Depreciation and amortization									8,034	7,236	6,605
Accretion										21	52
Taxes other than income									4,006	4,119	3,927
Total operating expenses									39,872	39,105	37,628
OPERATING INCOME (LOSS)									3,052	5,104	6,948
Other income (expense)									(65)	86	555
Interest expense									(3,169)	(3,604)	(3,226)
Income (loss) before taxes									(182)	1,586	4,277
Income tax benefit (expense)									707	(417)	(1,548)
INCOME (LOSS) FROM CONTINUING OPERATIONS									525	1,169	2,729
Discontinued operations, net of income tax									(12)	3,519	1,033
NET INCOME (LOSS)									513	4,688	3,762
Capital expenditures									7,525	9,567	21,613
Operating Segments [Member] | Consolidated Entities [Member]
Segment Reporting Information [Line Items]
Total operating revenue									100,489	116,135	140,984
Total cost of sales									57,565	71,926	96,408
Intersegment Eliminations [Member] | Consolidated Entities [Member]
Segment Reporting Information [Line Items]
Total operating revenue									(1,048)	(3,774)	(8,414)
Total cost of sales									(1,048)	(3,774)	(8,414)
OPERATING EXPENSES
Total operating expenses										(87)	(103)
Natural Gas [Member]
Segment Reporting Information [Line Items]
Total operating revenue									87,464	103,978	123,053
Total cost of sales									45,812	60,502	79,222
GROSS MARGIN									41,652	43,476	43,831
OPERATING EXPENSES
Distribution, general and administrative									22,885	23,415	20,851
Maintenance									984	1,419	1,225
Depreciation and amortization									7,594	6,770	6,071
Accretion										3	7
Taxes other than income									3,991	4,104	3,898
Total operating expenses									35,454	35,624	31,949
OPERATING INCOME (LOSS)									6,198	7,852	11,882
Other income (expense)									(4)	147	890
Interest expense									(2,656)	(2,782)	(2,619)
Income (loss) before taxes									3,538	5,217	10,153
Income tax benefit (expense)									(941)	(1,741)	(3,661)
INCOME (LOSS) FROM CONTINUING OPERATIONS									2,597	3,476	6,492
Discontinued operations, net of income tax									0	0	0
NET INCOME (LOSS)									2,597	3,476	6,492
Capital expenditures									7,432	9,383	21,531
Natural Gas [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total operating revenue									87,486	104,003	123,379
Total cost of sales									45,834	60,527	79,548
Natural Gas [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Total operating revenue									(22)	(25)	(326)
Total cost of sales									(22)	(25)	(326)
OPERATING EXPENSES
Total operating expenses										(87)	(103)
Marketing & Production Operations [Member]
Segment Reporting Information [Line Items]
Total operating revenue									11,977	8,383	9,517
Total cost of sales									10,705	7,650	8,772
GROSS MARGIN									1,272	733	745
OPERATING EXPENSES
Distribution, general and administrative									(367)	312	1,895
Maintenance									0	3	0
Depreciation and amortization									440	466	515
Accretion										18	45
Taxes other than income									15	15	23
Total operating expenses									88	814	2,478
OPERATING INCOME (LOSS)									1,184	(81)	(1,733)
Other income (expense)									(26)	7	(351)
Interest expense									(172)	(135)	(121)
Income (loss) before taxes									986	(209)	(2,205)
Income tax benefit (expense)									(387)	96	772
INCOME (LOSS) FROM CONTINUING OPERATIONS									599	(113)	(1,433)
Discontinued operations, net of income tax									0	0	0
NET INCOME (LOSS)									599	(113)	(1,433)
Capital expenditures									0	3	60
Marketing & Production Operations [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total operating revenue									13,003	12,132	17,605
Total cost of sales									11,731	11,399	16,860
Marketing & Production Operations [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Total operating revenue									(1,026)	(3,749)	(8,088)
Total cost of sales									(1,026)	(3,749)	(8,088)
OPERATING EXPENSES
Total operating expenses										0	0
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Total operating revenue									0	0	0
Total cost of sales									0	0	0
GROSS MARGIN									0	0	0
OPERATING EXPENSES
Distribution, general and administrative									4,330	2,667	3,176
Maintenance									0	0	0
Depreciation and amortization									0	0	19
Accretion										0	0
Taxes other than income									0	0	6
Total operating expenses									4,330	2,667	3,201
OPERATING INCOME (LOSS)									(4,330)	(2,667)	(3,201)
Other income (expense)									(35)	(68)	16
Interest expense									(341)	(687)	(486)
Income (loss) before taxes									(4,706)	(3,422)	(3,671)
Income tax benefit (expense)									2,035	1,228	1,341
INCOME (LOSS) FROM CONTINUING OPERATIONS									(2,671)	(2,194)	(2,330)
Discontinued operations, net of income tax									(12)	3,519	1,033
NET INCOME (LOSS)									(2,683)	1,325	(1,297)
Capital expenditures									93	181	22
Corporate and Other [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total operating revenue									0	0	0
Total cost of sales									0	0	0
Corporate and Other [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Total operating revenue									0	0	0
Total cost of sales									$ 0	0	0
OPERATING EXPENSES
Total operating expenses										$ 0	$ 0

Segment Reporting - Schedule of

Segment Reporting - Schedule of Company's Asset by Operating Segment (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 197,424	$ 197,387
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	364,590	337,942
Intersegment Elimination [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	(167,166)	(140,555)
Natural Gas [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	188,155	140,571
Natural Gas [Member] | Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	194,820	228,549
Natural Gas [Member] | Intersegment Elimination [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	(6,665)	(87,978)
Marketing and Production [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	7,759	4,625
Marketing and Production [Member] | Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	8,465	8,571
Marketing and Production [Member] | Intersegment Elimination [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	(706)	(3,946)
Corporate and Other [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	1,510	52,191
Corporate and Other [Member] | Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	161,305	100,822
Corporate and Other [Member] | Intersegment Elimination [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ (159,795)	$ (48,631)

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	Mar. 14, 2017USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2016USD ($)$ / unit	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jan. 13, 2017USD ($)	Jul. 15, 2014USD ($)
Loss Contingencies [Line Items]
Lease expense resulting from operating leases					$ 176	$ 197	$ 258
Future lease payment, per year					300
Facility service fee to be paid each year			$ 120		$ 120	120	120
Throughput charge | $ / unit					0.0125
Loss Contingency, Damages Paid, Value				$ 1,200
Cost of Natural Gas Purchases					$ 45,812	60,502	79,222
Obligation under capital lease, current			2,876		3,618	2,876
Capital Lease Obligations, Noncurrent			5,177		2,780	5,177
Loss Contingency, Damages Sought, Value							82
Payments For Long Term Contracts					6,732
Capital Lease Obligations					1,672
Amortization of Other Deferred Charges					1,015	358	0
Interest Expense, Lessee, Assets under Capital Lease					325	267	122
Build To Suit Liability			2,041		0	2,041
Gain (Loss) on Sale of Capital Leases, Net					(531)
Loss Contingency, Estimate of Possible Loss									$ 1,000
Operating Leases, Rent Expense					58
ERP System Lease [Member]
Loss Contingencies [Line Items]
Future lease payment, per year					294
Obligation under capital lease, current			6,379		4,922	6,379
Construction in Progress, Gross							6,525
Depreciation, Total			163
Capital Lease Obligations		$ 1,672	7,521			7,521
Amortization of Other Deferred Charges			358
Interest Expense, Lessee, Assets under Capital Lease			237
Build To Suit Liability							5,597
Deferred Costs, Total		$ 1,196	$ 2,037			2,037
Sale Leaseback Transaction Unamortized Deferred Losses					$ 1,783	1,679
Lease Expiration Period		thirty month
Customer [Member]
Loss Contingencies [Line Items]
Cost of Natural Gas Purchases				$ 693			$ 174
Minimum [Member] | ERP System Lease [Member]
Loss Contingencies [Line Items]
Operating Lease, Lease Extension Term					30 months
Maximum [Member] | ERP System Lease [Member]
Loss Contingencies [Line Items]
Operating Lease, Lease Extension Term					36 months
Subsequent Event [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 4,000
Estimated Litigation Liability								$ 550
Orwell [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value						$ 202

Commitments and Contingencies93

Commitments and Contingencies - Schedule of Future Minimum Lease Payments (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Future Minimum Lease Payments [Line Items]
2,017	$ 254
2,018	245
2,019	217
2,020	212
2,021	212
Thereafter	620
Total minimum lease payments	1,760
2,017	3,827
2,018	1,841
2,019	300
2,020	300
2,021	300
Thereafter	300
Total minimum lease payments	6,868
Less: Interest portion	470
Total liability	$ 6,398

Commitments and Contingencies94

Commitments and Contingencies - Summary of Future Minimum Long-term Contractual Obligations (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Nova Gas Transmission Ltd [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
2,017	$ 1,035
2,018	992
2,019	777
2,020	777
2,021	560
Thereafter	949
Total	5,090
Transcontinental Gas Pipe Line Company LLC [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
2,017	834
2,018	834
2,019	676
2,020	322
2,021	321
Thereafter	19,687
Total	22,674
Maritimes And Northeast Pipeline LLC [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
2,017	132
2,018	132
2,019	132
2,020	0
2,021	0
Thereafter	0
Total	396
Jefferson Energy Trading LLC [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
2,017	4,193
2,018	4,193
2,019	1,048
2,020	0
2,021	0
Thereafter	0
Total	9,434
Elevation Energy Group [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
2,017	473
2,018	445
2,019	0
2,020	0
2,021	0
Thereafter	0
Total	918
Other [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
2,017	74
2,018	74
2,019	68
2,020	3
2,021	0
Thereafter	0
Total	$ 219

Accounts Receivable - Additiona

Accounts Receivable - Additional Information (Detail) $ in Thousands	1 Months Ended
	Jun. 30, 2014USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for Doubtful Accounts Receivable, Write-offs	$ 1,056

Accounts Receivable (Detail)

Accounts Receivable (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amounts Charged/(Credited) To Expense	$ 1,056
Allowance for Doubtful Accounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance at Beginning of Period		$ 506	$ 371	$ 1,978
Amounts Charged/(Credited) To Expense		182	278	1,112
Amounts Charged Off, Net of Net of Recoveries		303	143	2,719
Balance at End of Period		$ 385	$ 506	$ 371

Accrued Liabilities (Detail)

Accrued Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accrued Liabilities, Current [Abstract]
Deferred payments received from levelized billing	$ 2,896	$ 3,107
Taxes other than income	1,922	1,861
Legal settlements	925	0
Accrued accounts payable	666	204
Interest	513	446
Customer deposits	448	427
Employee benefits	422	554
Accrued liabilities to related parties	253	170
Vacation	210	104
Income Taxes	10	0
Accrued liabilities	$ 8,265	$ 6,873

Unaudited Quarterly Results o98

Unaudited Quarterly Results of Operations - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Charge To Discontinued Operations Related To Prepayment Of Debt		$ 413
Amortization of Other Deferred Charges			$ 1,015	$ 358	$ 0
Write off of Deferred Debt Issuance Cost	$ 29		$ 103
General and Administrative Expense [Member]
Litigation Settlement, Expense	$ 725
Clarion and Walker [Member]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		415
ERP System Lease [Member]
Depreciation, Total		163
Capital Leases, Income Statement, Interest Expense		237
Amortization of Other Deferred Charges		358
Training And Maintenance Cost		513
Office building in Mentor [Member]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		(409)
PGC [Member]
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		$ (341)

Unaudited Quarterly Results o99

Unaudited Quarterly Results of Operations - Schedule of Quarterly Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue	$ 30,746	$ 13,355	$ 17,033	$ 38,307	$ 29,498	$ 13,084	$ 16,046	$ 53,733	$ 99,441	$ 112,361	$ 132,570
Gross margin	13,170	6,576	8,433	14,745	12,255	6,815	7,482	17,657	42,924	44,209	44,576
Income tax benefit (expense)	(365)	1,778	934	(1,640)	(74)	1,312	1,012	(2,667)	(707)	417	1,548
Income (loss) from continuing operations	1,320	(1,826)	(1,671)	2,702	729	(2,264)	(1,713)	4,417	525	1,169	2,729
Discontinued operations, net of tax	(5)	2	14	(23)	(526)	3,395	213	437	(12)	3,519	1,033
Net income (loss) and comprehensive income (loss)	$ 1,315	$ (1,824)	$ (1,657)	$ 2,679	$ 203	$ 1,131	$ (1,500)	$ 4,854	$ 513	$ 4,688	$ 3,762
Basic and diluted earnings per share
Continuing operations (in dollars per share)	$ 0.13	$ (0.17)	$ (0.16)	$ 0.26	$ 0.07	$ (0.22)	$ (0.16)	$ 0.42	$ 0.05	$ 0.11	$ 0.26
Discontinued operations (in dollars per share)	0	0	0	0	(0.05)	0.32	0.02	0.04	0	0.34	0.1
Net income (loss) per share (in dollars per share)	$ 0.13	$ (0.17)	$ (0.16)	$ 0.26	$ 0.02	$ 0.1	$ (0.14)	$ 0.46	$ 0.05	$ 0.45	$ 0.36