Gas Natural Inactive 10-Q19 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013	Nov. 08, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Registrant Name	'Gas Natural Inc.	'
Entity Central Index Key	'0000043350	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	10,451,678

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$11,442,911	$3,435,117
Marketable securities	384,750	344,346
Accounts receivable	'	'
Trade, less allowance for doubtful accounts of $1,340,110 and $1,350,338, respectively	5,954,677	11,306,951
Related parties	199,690	522,557
Unbilled gas	1,860,605	4,612,258
Note receivable - related parties, current portion	1,785	12,615
Inventory	'	'
Natural gas and propane	6,255,563	4,938,078
Materials and supplies	2,640,486	1,779,944
Prepaid income taxes	484,975	501,763
Prepayments and other	1,308,393	2,153,922
Recoverable cost of gas purchases	2,495,048	2,329,524
Deferred tax asset	625,467	813,846
Discontinued operations	2,476,540	3,117,349
Total current assets	36,130,890	35,868,270
PROPERTY, PLANT, & EQUIPMENT	'	'
Property, plant, and equipment	177,667,748	163,068,885
Less accumulated depreciation, depletion and amortization	-50,743,626	-46,639,843
PROPERTY, PLANT, & EQUIPMENT, NET	126,924,122	116,429,042
OTHER ASSETS	'	'
Notes receivable - related parties, less current portion	96,904	122,650
Regulatory assets	'	'
Property taxes	95,682	307,732
Income taxes	452,645	452,645
Rate case costs	141,060	176,250
Debt issuance costs, net of amortization	1,490,314	1,798,720
Goodwill	16,993,121	14,891,377
Customer relationships	3,316,043	616,500
Investment in unconsolidated affiliate	351,724	321,731
Restricted cash	1,338,758	3,150,847
Other assets	146,058	327,695
Total other assets	24,422,309	22,166,147
TOTAL ASSETS	187,477,321	174,463,459
CURRENT LIABILITIES	'	'
Checks in excess of amounts on deposit	296,474	720,340
Line of credit	18,210,799	23,859,755
Accounts payable	'	'
Trade	6,952,208	8,982,050
Related parties	235,191	47,929
Notes payable, current portion	3,504,377	633,498
Contingent consideration, current portion	781,433	'
Accrued liabilities	'	'
Taxes other than income	2,376,646	2,528,940
Vacation	139,672	115,956
Employee benefit plans	95,458	145,496
Interest	346,462	191,263
Deferred payments received from levelized billing	2,480,671	2,633,220
Customer deposits	740,884	744,974
Related parties	116,624	595,240
Obligation under capital lease, current portion	177,570	167,518
Over-recovered gas purchases	383,903	1,185,034
Other current liabilities	1,177,144	690,511
Discontinued operations	596,663	1,188,492
Total current liabilities	38,612,179	44,430,216
LONG-TERM LIABILITIES	'	'
Deferred investment tax credits	139,520	155,317
Deferred tax liability	6,876,541	4,829,035
Asset retirement obligation	1,980,909	1,850,379
Customer advances for construction	1,031,610	1,009,232
Regulatory liability for income taxes	83,161	83,161
Regulatory liability for gas costs	'	20,745
Long-term obligation under capital lease, less current portion	1,862,938	2,040,508
Contingent consideration, less current portion	1,683,567	'
Total long-term liabilities	13,658,246	9,988,377
NOTES PAYABLE, less current portion	40,323,552	43,700,742
COMMITMENTS AND CONTINGENCIES (see Note 13)	'	'
STOCKHOLDERS' EQUITY	'	'
Preferred stock; $0.15 par value, 1,500,000 shares authorized, no shares issued or outstanding	'	'
Common stock; $0.15 par value, 15,000,000 shares authorized, 10,371,678 and 8,369,752 shares issued and outstanding, respectively	1,555,752	1,255,463
Capital in excess of par value	62,702,377	44,256,493
Accumulated other comprehensive income	90,903	65,789
Retained earnings	30,534,312	30,766,379
Total stockholders' equity	94,883,344	76,344,124
TOTAL CAPITALIZATION	135,206,896	120,044,866
TOTAL LIABILITIES AND CAPITALIZATION	$187,477,321	$174,463,459

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]	'	'
Allowance for doubtful accounts	$1,340,110	$1,350,338
Preferred stock, par value	$0.15	$0.15
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value	$0.15	$0.15
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	10,371,678	8,369,752
Common stock, shares outstanding	10,371,678	8,369,752

Condensed_Consolidated_Stateme

Condensed Consolidated Statement of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
REVENUES	'	'	'	'
Natural gas operations	$12,957,782	$10,458,202	$70,648,741	$53,107,834
Marketing and production	2,117,165	1,809,832	8,334,626	4,757,280
Pipeline operations	99,289	95,162	302,608	305,039
Total revenues	15,174,236	12,363,196	79,285,975	58,170,153
COST OF SALES	'	'	'	'
Natural gas purchased	5,540,332	4,164,358	39,705,842	26,848,575
Marketing and production	1,701,554	1,560,762	6,794,511	3,806,489
Total cost of sales	7,241,886	5,725,120	46,500,353	30,655,064
GROSS MARGIN	7,932,350	6,638,076	32,785,622	27,515,089
OPERATING EXPENSES	'	'	'	'
Distribution, general, and administrative	5,972,119	4,615,649	16,732,989	14,390,134
Maintenance	322,952	296,240	958,691	865,848
Depreciation and amortization	1,579,256	1,252,402	4,483,469	3,648,671
Accretion	44,411	41,354	130,530	118,988
Taxes other than income	1,017,356	905,572	2,835,246	2,684,307
Total operating expenses	8,936,094	7,111,217	25,140,925	21,707,948
OPERATING INCOME (LOSS)	-1,003,744	-473,141	7,644,697	5,807,141
Loss from unconsolidated affiliate	-980	-3,692	-5,007	-8,468
Other income, net	313,612	117,186	726,676	449,838
Acquisition expense	-87,575	-209,490	-244,109	-785,838
Stock sale expense	'	-19,114	'	-274,393
Interest expense	-811,575	-633,601	-2,380,719	-1,917,560
Income (loss) before income taxes	-1,590,262	-1,221,852	5,741,538	3,270,720
Income tax benefit (expense)	698,946	736,110	-2,066,232	-1,001,280
INCOME (LOSS) FROM CONTINUING OPERATIONS	-891,316	-485,742	3,675,306	2,269,440
Discontinued operations, net of income taxes (See Note 3)	-113,022	-185,479	-218,837	-382,006
NET INCOME (LOSS)	-1,004,338	-671,221	3,456,469	1,887,434
Basic weighted shares outstanding	10,054,558	8,186,791	8,974,584	8,165,874
Dilutive effect of stock options	'	'	903	6,549
Diluted weighted shares outstanding	10,054,558	8,186,791	8,975,487	8,172,423
BASIC AND DILUTED EARNINGS (LOSS) PER SHARE:	'	'	'	'
Continuing operations	($0.09)	($0.06)	$0.41	$0.28
Discontinued operations	($0.01)	($0.02)	($0.02)	($0.05)
Net income (loss) per share	($0.10)	($0.08)	$0.39	$0.23
Weighted average dividends declared per common share	$0.14	$0.18	$0.41	$0.45
COMPREHENSIVE INCOME (LOSS):	'	'	'	'
Net income (loss)	-1,004,338	-671,221	3,456,469	1,887,434
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX	'	'	'	'
Unrealized gain (loss) on available for sale securities, net of tax of $11,467, $(2,529), $15,571, and $(6,323), respectively	18,908	-4,221	25,114	-10,552
COMPREHENSIVE INCOME (LOSS)	($985,430)	($675,442)	$3,481,583	$1,876,882

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Unrealized gain (loss) on available for sale securities, tax portion	$11,467	($2,529)	$15,571	($6,323)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Changes in Stockholders' Equity (USD $)	Total	Common Stock [Member]	Capital In Excess Of Par Value [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]
BEGINNING BALANCE at Dec. 31, 2012	$76,344,124	$1,255,463	$44,256,493	$65,789	$30,766,379
BEGINNING BALANCE, Shares at Dec. 31, 2012	8,369,752	'	'	'	'
Net income	3,456,469	'	'	'	3,456,469
Other comprehensive income, net	25,114	'	'	25,114	'
Exercise of stock options	159,500	3,000	156,500	'	'
Exercise of stock options, Shares	20,000	'	'	'	'
Stock compensation expense	2,423	'	2,423	'	'
Purchase of JDOG Marketing	2,641,199	38,539	2,602,660	'	'
Purchase of JDOG Marketing, Shares	256,926	'	'	'	'
Common stock issued	15,943,051	258,750	15,684,301	'	'
Common stock issued, Shares	1,725,000	'	'	'	'
Dividends declared	-3,688,536	'	'	'	-3,688,536
ENDING BALANCE at Sep. 30, 2013	$94,883,344	$1,555,752	$62,702,377	$90,903	$30,534,312
ENDING BALANCE, Shares at Sep. 30, 2013	10,371,678	'	'	'	'

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
Condensed Consolidated Statements of Cash Flows (USD $)	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net income	$3,456,469	$1,887,434
Less loss from discontinued operations	-218,837	-382,006
Income from continuing operations	3,675,306	2,269,440
Adjustments to reconcile income from continuing operations to net cash provided by operating activities:	'	'
Depreciation and amortization	4,483,469	3,648,671
Accretion	130,530	118,988
Amortization of debt issuance costs	315,898	177,379
Stock based compensation	2,423	39,506
(Gain) loss on sale of assets	-154,658	27,738
Loss from unconsolidated affiliate	5,007	8,468
Unrealized holding loss on contingent consideration	215,000	'
Investment tax credit	-15,797	-15,797
Deferred income taxes	2,235,292	753,344
Changes in assets and liabilities	'	'
Accounts receivable, including related parties	5,675,140	3,254,017
Unbilled gas	2,751,653	2,843,903
Natural gas and propane inventory	-1,317,485	835,714
Accounts payable, including related parties	-2,296,407	-2,701,029
Recoverable/refundable cost of gas purchases	-966,655	-792,493
Prepayments and other	843,548	-1,520,962
Other assets	-903,862	-34,318
Other liabilities	-53,954	-1,014,354
Net cash provided by operating activities of continuing operations	14,624,448	7,898,215
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Capital expenditures	-15,696,892	-15,282,740
Proceeds from sale of fixed assets	958,448	29,302
Proceeds from related party notes receivable	5,657	7,624
Purchase of Public Gas Company, Inc.	'	-1,551,478
Cash acquired in acquisition	'	502
Investment in unconsolidated affiliate	-35,000	'
Restricted cash - capital expenditures fund	1,062,763	'
Customer advances for construction	38,742	152,829
Contributions in aid of construction	296,341	130,908
Net cash used in investing activities of continuing operations	-13,369,941	-16,513,053
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from lines of credit	14,400,000	45,550,755
Repayments of lines of credit	-20,048,956	-50,691,000
Proceeds from notes payable	'	10,000,000
Repayments of notes payable	-506,311	-5,846
Payments of capital lease obligations	-167,518	'
Debt issuance costs	-7,492	-1,074,456
Proceeds from issuance of common shares	15,943,051	'
Exercise of stock options	159,500	'
Restricted cash - debt service fund	749,326	-760,248
Dividends paid	-3,598,449	-3,303,104
Net cash provided by (used in) financing activities of continuing operations	6,923,151	-283,899
DISCONTINUED OPERATIONS	'	'
Operating cash flows	73,517	-495,939
Investing cash flows	203	-18,890
Financing cash flows	-243,584	401,000
Net cash used in discontinued operations	-169,864	-113,829
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	8,007,794	-9,012,566
Cash and cash equivalents, beginning of period	3,435,117	10,504,845
CASH AND CASH EQUIVALENTS, END OF PERIOD	11,442,911	1,492,279
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	'	'
Cash paid for interest	1,930,773	1,416,562
Cash refunded for income taxes, net	-14,688	-524,521
NONCASH INVESTING AND FINANCING ACTIVITIES	'	'
Shares issued to purchase JDOG Marketing	2,641,199	'
Contingent consideration issued to purchase JDOG Marketing	2,250,000	'
Plant, property and equipment acquired from JDOG Marketing purchase	21,600	'
Customer relationships acquired from JDOG Marketing purchase	2,800,000	'
Goodwill acquired from JDOG Marketing purchase	2,101,744	'
Note receivable effectively settled in JDOG Marketing acquisition	32,145	'
Capital expenditures included in accounts payable	857,946	804,301
Shares issued to purchase Loring Pipeline	'	2,250,004
Capital assets exchanged to settle payables	82,584	'
Capital assets acquired through trade-in	23,500	'
Accrued dividends	466,726	376,588
Capitalized interest	6,003	6,218
Customer advances for construction moved to contribution in aid of construction	$16,364	'

Summary_of_Business_and_Basis_

Summary of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Summary of Business and Basis of Presentation	'
	Note 1 – Summary of Business and Basis of Presentation

	Nature of Business

	Gas Natural Inc. (the “Company”) is the parent company of Brainard, Energy West, GNR, GNSC, Great Plains, Independence, Lightning Pipeline and PGC. Brainard is a natural gas utility company with operations in Ohio. Energy West is the parent company of multiple entities that are natural gas utility companies with regulated operations in Maine, Montana, North Carolina and Wyoming as well as non-regulated operations in Maine, Montana and Wyoming. GNR is a natural gas marketing company that markets gas in Ohio. GNSC manages gas procurement, transportation, and storage for Brainard and subsidiaries of Lightning Pipeline and Great Plains. Great Plains is the parent company of NEO, which is a regulated natural gas distribution company with operations in Ohio. NEO is the parent company of 8500 Station Street, the Company’s headquarter building’s property management company. Lightning Pipeline is the parent company of Orwell, a regulated natural gas distribution company with operations in Ohio. Clarion River and Walker Gas are divisions of Orwell and are regulated natural gas distribution companies with operations in Pennsylvania. Independence is a non-regulated subsidiary that delivers liquid propane, heating oil, and kerosene to customers in North Carolina and Virginia. PGC is a regulated natural gas distribution company in Kentucky. The Company currently has five reporting segments:




	• Natural Gas Operations	Annually distributes approximately 33 billion cubic feet of natural gas to approximately 70,000 customers through regulated utilities operating in Kentucky, Maine, Montana, North Carolina, Ohio, Pennsylvania and Wyoming.

	• Marketing and Production Operations	Annually markets approximately 1.8 billion cubic feet of natural gas to commercial and industrial customers in Montana, Wyoming and Ohio. Manages midstream supply and production assets for transportation customers and utilities through the subsidiary, EWR. EWR owns an average 46% gross working interest (an average 39% net revenue interest) in 160 natural gas producing wells and gas gathering assets in Glacier and Toole Counties in Montana.

	• Pipeline Operations	The Shoshone interstate and Glacier gathering natural gas pipelines located in Montana and Wyoming are owned through the subsidiary, Energy West Development. Certain natural gas producing wells owned by Energy West Development are being managed and reported under the marketing and production operations.

	• Propane Operations	Delivers liquid propane, heating oil and kerosene to approximately 3,400 residential, commercial and agricultural customers in North Carolina and Virginia through the subsidiary, Independence. See Note 3 - Discontinued Operations for more information regarding Independence.

	• Corporate and Other	Encompasses the results of corporate acquisitions and other equity transactions. Included in corporate and other are costs associated with business development and acquisitions, dividend income, activity from Lone Wolfe which serves as an insurance agent for the Company and other businesses in the energy industry, and recognized gains or losses from the sale of marketable securities.
	Energy West was originally incorporated in Montana in 1909 and was reorganized as a holding company in 2009 to facilitate future acquisitions and corporate-level financing to support the Company’s growth strategy. On July 9, 2010, the Company changed its name to Gas Natural Inc. and reincorporated from Montana to Ohio. Moving the incorporation to Ohio enhances the Company’s flexibility and provides a more efficient platform from which to operate and grow.

	Basis of Presentation

	The accompanying condensed consolidated balance sheet as of December 31, 2012, which has been derived from audited financial statements, and the unaudited interim condensed consolidated financial statements of Gas Natural Inc. have been prepared in accordance with generally accepted accounting principles for interim financial information, the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not contain all disclosures required by generally accepted accounting principles. In the opinion of the Company, all normal recurring adjustments have been made, that are necessary to fairly present the results of operations for the interim periods. Subsequent to finalizing the estimated acquisition date fair values of the assets acquired and liabilities assumed in the JDOG Marketing acquisition, the Company discovered an error in the information used to determine the estimated values and adjusted the amounts recognized for goodwill, customer contracts and contingent consideration liability. This adjustment has had no impact on the Company’s net income or retained earnings and is immaterial to the Company’s financial statements. Certain reclassifications have been made to prior period amounts to conform to current period presentation. Such reclassifications have no effect on net income as previously reported.

	Operating results for the three and nine month periods ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. A majority of the Company’s revenues are derived from its natural gas utility operations making its revenue seasonal in nature. Therefore, the largest portion of the Company’s operating revenue is generated during the colder months when its sales volume increases considerably. Reference should be made to the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

	There have been no material changes in the Company’s significant accounting policies during the nine months ended September 30, 2013 as compared to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

	Excluded Anti-Dilutive Financial Instruments

	The effect of stock option exercises equivalent to 1,012 and 4,877 shares for the three months ended September 30, 2013 and 2012, respectively, would have been anti-dilutive and therefore, were excluded from the computation of diluted earnings per share. There were no stock option exercise equivalents that would have been anti-dilutive for the nine months ended September 30, 2013 and 2012.

	Recently Adopted Accounting Pronouncements

	ASU No. 2011-11, “Disclosures about Offsetting Assets and Liabilities”

	In December 2011, the FASB issued ASU 2011-11, which requires entities to disclose information about offsetting and related arrangements to enable users of financial statements to understand the effect of those arrangements on an entity’s financial position. The amendment requires enhanced disclosures by requiring improved information about financial instruments and derivative instruments that either offset in accordance with current literature or are subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with current literature. This ASU was effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013; the disclosures are retrospectively applied for comparative periods. The adoption of this ASU did not have a material impact on the accompanying financial statements.

	ASU No. 2012-02, “Testing Indefinite-Lived Intangible Assets for Impairment”

	In July 2012, the FASB issued ASU 2012-02. The update simplifies the guidance for testing the decline in the realizable value (impairment) of indefinite-lived intangible assets other than goodwill. Examples of intangible assets subject to the guidance include indefinite-lived trademarks, licenses, and distribution rights. The standard applies to all public, private, and not-for-profit organizations. The amendments allow an organization the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test. An organization electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines, based on a qualitative assessment, that it is “more likely than not” that the asset is impaired. ASU 2012-02 was effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of this ASU did not have a material impact on the accompanying financial statements.

	ASU No. 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities”

	In January 2013, the FASB issued ASU 2013-01, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the FASB determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. ASU 2013-01 became effective for fiscal years beginning on or after January 1, 2013. The adoption of this ASU did not have a material impact on the accompanying financial statements.



	ASU 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”

	In February 2013, the FASB issued ASU 2013-02 to amend the guidance in the FASB ASC Topic 220, entitled Comprehensive Income. The goal behind development of the ASU 2013-02 amendments is to improve the transparency of reporting reclassifications out of accumulated other comprehensive income. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income when realized. The amendments to FASB ASC 220 do not change current requirements for reporting net income or other comprehensive income in the financial statements. Essentially, all of the information required to be displayed or disclosed in financial statements already are required to be disclosed in the financial statements. The adoption of this ASU did not have a material impact on the accompanying financial statements, but did require additional disclosure.

Acquisitions

Acquisitions	9 Months Ended
Acquisitions	Sep. 30, 2013
Business Combinations [Abstract]	'
Acquisitions	'
	Note 2 – Acquisitions

	Acquisition of John D. Oil and Gas Marketing

	On June 1, 2013, the Company and its wholly-owned Ohio subsidiary, GNR, completed the acquisition of substantially all of the assets and certain liabilities of JDOG Marketing, an Ohio company engaged in the marketing of natural gas. The Osborne Trust, of which Mr. Osborne is the sole trustee, is the majority owner of JDOG Marketing and Mr. Osborne is also the Chairman of the Board and Chief Executive Officer of Gas Natural. The Company believes the natural gas marketing business complements its existing natural gas distribution business in Ohio. In addition, it currently conducts natural gas marketing in Montana and Wyoming, which the Company believes allows it to integrate the Ohio marketing operations into Gas Natural with minimal increases in staff or overhead. Costs related to this acquisition totaled $0.6 million and were expensed as incurred.

	Pursuant to the terms of the purchase agreement, the consummation of the transaction depended upon the satisfaction or waiver of a number of certain customary closing conditions, the receipt of regulatory approvals and the consent of certain of Gas Natural’s lenders. In addition, the transaction was subject to the approval of Gas Natural’s shareholders, and the receipt of a fairness opinion by an independent investment banking firm. All of these conditions were satisfied and the acquisition was completed on June 1, 2013. In accordance with U.S. GAAP, the consideration given, assets received, and liabilities assumed by the Company were recorded at their fair market value as of this date. The fair values as of June 1, 2013 were the Company’s initial best estimates based on preliminary information and were subject to materially change once the final valuations were complete.

	Subsequent to finalizing the estimated acquisition date fair values of the assets acquired and liabilities assumed, the Company discovered an error in the information used to determine the estimated values and adjusted the amounts recognized for goodwill, customer contracts and contingent consideration liability. This adjustment had no impact on the Company’s net income or retained earnings and is immaterial to the Company’s financial statements. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition as originally reported and as adjusted.




			Fair Value at June 1, 2013
			Previously Reported			As Adjusted

	Assets acquired:
	Property, plant and equipment		$	21,600		$	21,600
	Customer relationships			2,500,000			2,800,000
	Goodwill			1,625,518			2,101,744

	Total assets acquired			4,148,344			4,923,344

	Less liabilities assumed:
	Current liabilities			196,000			669,396
	Long-term liabilities			1,279,000			1,580,604

	Total liabilities assumed			1,475,000			2,250,000

	Less effective settlement of pre-existing relationships:
	Settlement of note receivable			30,919			32,145


	Net assets acquired from John D Marketing acquisition		$	2,641,199		$	2,641,199



	Under the purchase agreement, Gas Natural paid to JDOG Marketing 256,926 shares of the Company’s common stock. These shares had an acquisition date fair value of $2,641,199. There were no underwriting discounts or commissions in connection with the issuance, as no underwriters were used to facilitate the acquisition. The shares were not registered under the Securities Act of 1933, as amended (the “Act”), in reliance on the exemption from registration provided by Section 4(2) of the Act.

	In addition, the purchase agreement provides for contingent “earn-out” payments for a period of five years after the closing of the transaction if the acquired business achieves an annual EBITDA target in the amount of $810,432, which was JDOG Marketing’s EBITDA for the year ended December 31, 2011. If JDOG Marketing’s actual EBITDA for a certain year is less than the target EBITDA, then no earn-out payment will be due and payable for that particular period. If JDOG Marketing’s actual EBITDA for a certain year meets or exceeds the target EBITDA, then an earn-out payment in an amount equal to actual EBITDA divided by target EBITDA times $575,000 will have been earned for that year. Due to the earn-out structure, the maximum amount that could be earned over the five year period is unlimited. The earn-out payments, if any, will be paid annually in validly issued, fully paid and non-assessable shares of Gas Natural’s common stock. The share price to be used to determine the number of shares to be issued for any earn-out payment will be the average closing price of Gas Natural’s common stock for the 20 trading days preceding issuance of Gas Natural’s common stock for such earn-out payment. The Company estimated the acquisition date fair value of this liability to be $2,250,000, of which $669,396 was classified as current. The fair value of this liability is remeasured on a recurring basis. See Note 6 – Fair Value Measurementsfor details regarding this valuation.

	The Company applied the acquisition method to the business combination and valued each of the assets acquired (property, plant and equipment and customer relationships) and liabilities assumed (earn-out liability) at fair value as of the acquisition date. The Company used the net book value of property, plant, and equipment received as this closely approximated the fair value. The Company used the present value of expected net cash flows associated with the acquired customer contracts to approximate the assets’ fair values. These customer contracts represent established and ongoing contracts to provide natural gas to former customers of JDOG Marketing acquired by the Company as part of the acquisition. These customer contracts will be amortized over their estimated useful lives. The Company recorded the fair value of the earn-out liability as the present value of estimated future earn-out payments as of the acquisition date. In addition to the assets acquired and liabilities assumed in the transaction, the Company also effectively settled a note due from JDOG Marketing. As a result of the purchase, $2,101,744 was allocated to goodwill. The Company expects none of the goodwill to be deductible for tax purposes.

	The results of JDOG Marketing are included in the Company’s Marketing and Production Operations reporting segment. For the three and nine months ended September 30, 2013, JDOG Marketing contributed $548,471 and $755,995 to the Company’s revenues, respectively, and losses of $47,399 and $16,632 to the Company’s net income, respectively.

	The following unaudited information is provided to present a summary of the combined results of the Company’s operations with JDOG Marketing as if the acquisition had been completed as of the beginning of the reporting periods. Adjustments were made to eliminate any inter-company transactions in the periods presented.




			Three Months Ended September 30,						Nine months ended September 30,
			2013			2012			2013		2012
						(Pro Forma)			(Pro Forma)		(Pro Forma)

	Revenues		$	15,174,236		$	12,896,111		$	80,777,989	$	60,059,902


	Net income (loss)		$	(1,004,338	)	$	(481,492	)	$	3,867,460	$	2,475,568


	Basic and diluted earnings (loss) per share		$	(0.10	)	$	(0.06	)	$	0.43	$	0.3

	Historically, the Company has been a party to transactions with JDOG Marketing primarily for the purchase of natural gas. In addition to these purchases, the Company also had a note receivable outstanding from JDOG Marketing included in the Notes receivable – related parties line items on the balance sheet and an operating lease agreement the cost of which was included in the Distribution, general, and administrative line of the statement of comprehensive income. Both of these relationships were effectively settled with the completion of the transaction. See Note 11 – Related Party Transactions for more information regarding all of the Company’s transactions with JDOG Marketing prior to the acquisition.



Acquisition of 8500 Station Street

On March 5, 2013, the Company purchased the Matchworks Building in Mentor, Ohio from McKay Real Estate Corporation, Matchworks, LLC, and Nathan Properties, LLC (collectively, the “Sellers”) by and through Mark E. Dottore as Receiver in the United States District Court. The Company’s Ohio headquarters are located in the Matchworks Building and the Receiver gave the Company an opportunity to purchase the building. The Sellers are entities owned or controlled by Richard M. Osborne, the Company’s chairman and chief executive officer. The acquisition of the Matchworks Building was approved by the independent members of the Company’s board of directors. 8500 Station Street, a subsidiary of Gas Natural, was formed to operate the property. At March 31, 2013, the Company had not been able to gather the necessary information to determine the appropriate accounting treatment for the transaction. Therefore at that time, the Company had recorded the assets acquired under Other assets on its condensed consolidated balance sheet. Since then, the Company has gathered the necessary information regarding the transaction and has classified the transaction as an asset purchase. As such, the Company has recorded the land and building purchased as Property, plant and equipment on its condensed consolidated balance sheet in the amounts of $244,859 and $1,607,915, respectively. These amounts were allocated based on the assets’ relative fair values.

Acquisition of Loring Pipeline lease and related property

On April 17, 2012, the Company entered into an agreement with United States Power Fund, L.P. (“USPF”) to place a bid at a public auction on certain assets that were being foreclosed upon by USPF. Those assets included various parcels of land as well as a leasehold interest in a pipeline corridor easement running from Searsport to Limestone, Maine. The assets were owned by Loring BioEnergy, LLC (“LBE”) and were being foreclosed upon by USPF due to LBE’s default on a loan that it had obtained from USPF. On June 4, 2012 the Company attended the public foreclosure auction and was the successful bidder with a bid of $4,500,000. The transaction closed on September 25, 2012. At that time, the Company issued 210,951 shares of its common stock in addition to transferring $2,250,000 of cash it had placed into escrow prior to the auction to USPF. The lease agreement calls for lease payments of $300,000 per year for the next ten years, an annual service fee of $120,000 and a charge of $0.0125 per Mcf moved on the pipeline.

In accordance with U.S. GAAP, the assets acquired do not constitute a business and the Company has accounted for the transaction as a group of assets which included both fixed assets and leased fixed assets. The purchase price was allocated to the assets purchased based on the relative fair value of each asset (including the leased assets) to the total fair value of all the assets. Land, buildings, generators and equipment purchased totaled $605,352. Leased pipeline and leased pipeline easements acquired totaled $6,320,000. The Company has determined that the fixed asset lease is a capital lease because the present value of the lease payments, discounted at an appropriate discount rate, exceeded 90% of the fair market value of the assets. The lease obligation for the $300,000 per year was recorded at the present value of the minimum lease payments of $2,208,026.

Acquisition of Public Gas Company, Inc.

On April 1, 2012 the Company purchased 100% of the stock of PGC from Kentucky Energy Development, LLC for the price of $1.6 million. PGC is a regulated natural gas distribution company serving approximately 1,600 customers in the State of Kentucky in the counties of Breathitt, Jackson, Johnson, Lawrence, Lee, Magoffin, Morgan and Wolf. The costs related to the transaction were $51,187 and were expensed during 2012. The Company completed the transaction as it provided the opportunity to expand its presence into Kentucky.

The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, and property, plant and equipment) and liabilities assumed (accounts payable) at fair value as of the acquisition date. The cash, accounts receivable and accounts payable were deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of property, plant and equipment to be historical book value which is the rate base as PGC is a regulated natural gas distribution company and is required to report to the KPSC. The Company also recorded deferred taxes based on the timing difference related to depreciation. As a result of the purchase, $142,971 was allocated to goodwill. During 2012, this amount was adjusted to $283,425 resulting from adjustments to deferred income taxes and deferred gas cost existing at the time of acquisition. This is reported in the natural gas operations segment. The Company expects none of the goodwill to be deductible for tax purposes.



The estimated fair value of the assets acquired and liabilities assumed is reflected in the following table at the date of acquisition.




		Fair Value at
		April 1, 2012

Current assets		$	69,634
Property, plant and equipment			1,577,592
Goodwill			283,425

Total assets acquired			1,930,651

Current liabilities			184,770
Long-term liabilities			194,403

Total liabilities assumed			379,173


Net assets acquired		$	1,551,478

Discontinued_Operations

Discontinued Operations	9 Months Ended
Discontinued Operations	Sep. 30, 2013
Discontinued Operations And Disposal Groups [Abstract]	'
Discontinued Operations	'
	Note 3 – Discontinued Operations

	Independence, a wholly owned subsidiary of the Company, is in final negotiations to sell substantially all of the subsidiary’s assets to Blue Ridge Energies, LLC (“Blue Ridge”). Independence is the Company’s only subsidiary included in its Propane Operations reporting segment. The results of this segment have been moved to the Corporate and Other operating segment. The results of operations and financial position for Independence have been reclassified to the discontinued operations sections of the Company’s consolidated financial statements. In addition, the remaining assets and liabilities of the segment have also been classified to discontinued operations on the Company’s Condensed Consolidated Balance Sheets for the periods presented. These assets and liabilities include various prepaid expenses, accounts payable, accrued liabilities, and the Company’s line of credit with Yadkin Valley Bank. The Company expects each of these items to be settled in connection with the finalization of the sale. There are no material continuing cash flow or other contractual obligations associated with this sales transaction. See Note 15 – Subsequent Events for more information regarding this transaction.


	The following table details the revenue and income from discontinued operations associated with Independence for the three and nine month periods ended September 30, 2013 and 2012.




		Three Months Ended September 30,						Nine Months Ended September 30,
		2013			2012			2013			2012

	Independence revenues	$	807,508		$	605,262		$	3,168,467		$	3,075,972

	Independence pretax loss	$	(194,468	)	$	(209,416	)	$	(364,739	)	$	(525,332	)
	Independence income tax benefit		81,446			23,937			145,902			143,326


	Loss from discontiuned operations	$	(113,022	)	$	(185,479	)	$	(218,837	)	$	(382,006	)


	Basic and diluted loss from discontinued operations per share	$	(0.01	)	$	(0.02	)	$	(0.02	)	$	(0.05	)



	The following table shows the major classes of assets and liabilities included in the sale of Independence.




		September 30,			December 31,
		2013			2012

	Assets:
	Accounts receivable, net	$	310,721		$	626,249
	Inventory		156,565			210,035
	Property, plant & equipment, net		1,973,738			2,198,447

	Total assets	$	2,441,024		$	3,034,731


	Liabilities:
	Deferred payments received from levelized billing		143,314			189,706

	Total liabilities	$	143,314		$	189,706

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2013
Goodwill And Intangible Assets Disclosure [Abstract]	'
Goodwill	'
	Note 4 – Goodwill

	The following table shows the change in the Company’s goodwill balance for the nine months ended September 30, 2013.




		Nine months ended
		September 30, 2013

	Beginning balance	$	14,891,377
	JDOG Marketing acquisition		2,101,744


	Ending balance	$	16,993,121

Marketable_Securities

Marketable Securities

9 Months Ended

Sep. 30, 2013

Investments Debt And Equity Securities [Abstract]

Marketable Securities

Note 5 – Marketable Securities

The Company’s marketable securities as of September 30, 2013 and December 31, 2012 consisted solely of available-for-sale securities. These available-for-sale securities are comprised entirely of common stock. The Company did not sell any available-for-sale securities during the nine months ended September 30, 2013 and 2012.

The following is a summary of available-for-sale securities owned by the Company:

September 30, 2013

Investment

Unrealized

Estimated

at cost

gains

losses

fair value

Common stock

238,504

146,246

—

384,750

31-Dec-12

Investment

Unrealized

Estimated

at cost

gains

losses

fair value

Common stock

238,504

105,842

—

344,346

The Company did not hold any held-to-maturity or trading securities as of September 30, 2013 or December 31, 2012.

Fair_Value_Measurements

Fair Value Measurements

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 6 – Fair Value Measurements

The Company follows 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.

The level in the fair value hierarchy within which a fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety.

The following table presents the placement in the fair value hierarchy of the Company’s assets and liabilities measured at fair value on a recurring basis:

September 30, 2013

Level 1

Level 2

Level 3

Total

ASSETS:

Common stock

384,750

—

384,750

LIABILITIES:

Contingent consideration

—

2,465,000

December 31, 2012

Level 1

Level 2

Level 3

Total

ASSETS:

Common stock

344,346

—

344,346

The fair value of financial instruments including cash and cash equivalents, notes and accounts receivable and notes and accounts payable are not materially different from their carrying amounts. The fair values of marketable securities are estimated based on closing share price on the quoted market price for those investments. Cost basis is determined by specific identification of securities sold. 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.

The contingent consideration liability categorized in level 3 of the fair value hierarchy arose as a result of the JDOG Marketing acquisition. See Note 2 – Acquisitions for more information regarding that transaction.

Valuation of the contingent consideration liability categorized under level 3 of the fair value hierarchy was conducted by an independent third-party valuation firm. Inputs and assumptions used in the valuation were reviewed for reasonableness by the Company in the course of the valuation process and have been updated to reflect changes in the Company’s business environment.

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

Opening balance December 31, 2012

—

Transfers into level 3

—

Transfers out of level 3

—

Total (gains) losses for period:

Included in net income

215,000

Included in other comprehensive income

—

Purchases

—

Sales

—

Settlements

—

Issuances

2,250,000

Closing balance September 30, 2013

2,465,000

The loss included as a part of net income in the table above is included in the Distribution, general, and administrative line of the Company’s Statement of Comprehensive Income and is the result of an unrealized holding loss associated with the change in the fair value of the Company’s contingent consideration liability.

The following table summarizes quantitative information used in determining the fair value of the Company’s liabilities categorized in level 3 of the fair value hierarchy.

Quantitative Information about Level 3 Fair Value Measures

Fair Value at

Valuation Techniques

Unobservable Input

Range

September 30, 2013

Contingent Consideration

2,465,000

Monte Carlo analysis

Forecasted annual EBITDA

$1.0 - $1.5 million

Weighted avg cost of capital

19.0% - 19.0%

U.S. Treasury yields

0.0% - 3.4%

Projection risk adjustment

(5.0)% - (3.0)%

Discounted cash flow

U.S. Treasury yields

0.0% - 1.1%

Credit spread

1.9% - 2.4%

The significant unobservable inputs used in the fair value measure of the Company’s contingent consideration liability are its weighted average cost of capital, various U.S. Treasury yields, and the Company’s credit spread above the risk free rate. Significant increases (decreases) in any of these inputs in isolation would result in a significantly lower (higher) fair value measure. An additional significant unobservable input for this fair value measure is the Company’s forecasted annual EBITDA related to its GNR subsidiary. A significant increase (decrease) in this input would result in a significant increase (decrease) in the fair value measure.

Credit_Facilities_and_LongTerm

Credit Facilities and Long-Term Debt	9 Months Ended
Credit Facilities and Long-Term Debt	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Credit Facilities and Long-Term Debt	'
	Note 7 – Credit Facilities and Long-Term Debt

	Lines of Credit

	The Company has a revolving credit facility with the Bank of America with a maximum borrowing capacity of $30.0 million due April 1, 2017. This revolving credit facility includes an annual commitment fee ranging from 25 to 45 basis points of the unused portion of the facility and interest on the amounts outstanding at LIBOR plus 175 to 225 basis points. The Company had outstanding borrowings under this facility of $18.2 million and $23.9 million at September 30, 2013 and December 31, 2012, respectively. For the three and nine months ended September 30, 2013, the weighted average interest rate on the revolving credit facility was 3.26% and 3.30%, respectively. For the three and nine months ended September 30, 2012, the weighted average interest rate on the revolving credit facility was 3.14% and 3.26%, respectively.

	On February 13, 2013, the Company’s $500,000 revolving credit facility with Yadkin Valley Bank expired. On April 12, 2013, Yadkin Valley Bank extended the $500,000 commercial line of credit with an interest rate based on the prime rate, with a floor of 4.5% and cap of 16.0% per annum beginning May 12, 2013. The Company had outstanding borrowings under this facility of $0.3 million and $0.4 million at September 30, 2013 and December 31, 2012, respectively. For the three and nine months ended September 30, 2013, the weighted average interest rate on the facility was 4.50% and 4.50%, respectively. For the three and nine months ended September 30, 2012, the weighted average interest rate on the facility was 4.50% and 4.50%, respectively. The debt is secured by a blanket lien on all assets owned or acquired by Independence.

	Notes Payable

	The following table details the Company’s outstanding long-term debt balances at September 30, 2013 and December 31, 2012.




		September 30,		December 31,
		2013		2012

	LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017	$	9,500,000	$	10,000,000
	6.16%, Senior unsecured note, due June 29, 2017		13,000,000		13,000,000
	5.38%, Sun Life fixed rate note, due June 1, 2017		15,334,000		15,334,000
	LIBOR plus 3.85%, Sun Life floating rate note, due May 3, 2014		3,000,000		3,000,000
	4.15% Sun Life senior secured guaranteed note, due June 1, 2017		2,989,552		2,989,552
	Vehicle loan		4,377		10,688

	Total notes payable		43,827,929		44,334,240
	Less: current portion		3,504,377		633,498

	Notes payable, long-term portion	$	40,323,552	$	43,700,742

	Debt Covenants

	The Bank of America revolving credit agreement and term loan contain various covenants, which include, among others, limitations on total dividends and distributions made in the immediately preceding 60-month period to 80% of Energy West’s aggregate consolidated net income for such period, restrictions on certain indebtedness, limitations on asset sales, and maintenance of certain debt-to-capital and interest coverage ratios. The sale of Independence had no impact on the Bank of America revolving credit agreement and term loan or its covenants.

	The senior unsecured notes contain various covenants, including a limitation on Energy West’s total dividends and distributions made in the immediately preceding 60-month period to 100% of aggregate consolidated net income for such period. The notes restrict Energy West from incurring additional senior indebtedness in excess of 60% of capitalization at any time and require Energy West to maintain an interest coverage ratio of not more than 150% of the pro forma annual interest charges on a consolidated basis in two of the three preceding fiscal years.

	The Sun Life fixed rate note, floating rate note, and senior secured guaranteed note contain various covenants, which include, among others, limitations on total dividends and distributions if in aggregate these limitations for the fiscal year do not exceed 70% of net income of NEO, Orwell, Brainard, Lightning Pipeline, GNR, and Great Plains (the “Obligors”) for the four fiscal quarters then ending. The agreements also contain restrictions on certain indebtedness, limitations on asset sales, maintenance of certain debt-to-capital and interest coverage ratios. Due to the covenants, the Obligors are unable to pay a dividend to the holding company, which may impact the Company’s ability to pay a dividend to shareholders. In addition, the Company was required to deposit $750,000 into a reserve account where Sun Life is the beneficiary. On July 11, 2013, this additional covenant was lifted and the cash became unrestricted. The Company received consent from Sun Life, under its covenant restrictions, approving the sale of Independence prior to the finalization of the transaction.



	Additionally, Sun Life restricted certain cash balances and required two main types of debt service reserve accounts to be created to cover approximately one year of interest payments. The balance in both debt service reserve accounts was $1,079,000 and $1,078,000 at September 30, 2013 and December 31, 2012, respectively, and is included in restricted cash. The debt service reserve accounts cannot be used for operating cash needs.

	The Yadkin Valley Bank revolving credit facility contains various restrictions, which include, among others, limitations on total dividends and distributions, restrictions on certain indebtedness, and limitations on asset sales. In connection with the sale of Independence, the Company agreed to pay off and extinguish the Yadkin Valley Bank revolving credit facility.

	The Company believes it is in compliance with the financial covenants under its debt agreements.

Stock_Compensation

Stock Compensation	9 Months Ended
Stock Compensation	Sep. 30, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Stock Compensation	'
	Note 8 – Stock Compensation
	2012 Incentive and Equity Award Plan
	The 2012 Incentive and Equity Award Plan provides for the grant of options, restricted stock, performance awards, other stock-based awards and cash awards to certain eligible employees. The number of shares authorized for issuance under the plan is 500,000. As of September 30, 2013, no options or awards had been granted under the plan.
	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 the Company’s common stock by providing written notice to the Company. The number of shares authorized for issuance under the plan is 250,000. As of September 30, 2013, no shares had been issued under the plan.
	2002 Stock Option Plan
	The Energy West Incorporated 2002 Stock Option Plan (the “Option Plan”) expired on October 4, 2012 and provided for the issuance of up to 300,000 options to purchase the Company’s common stock to be issued to certain key employees. As of September 30, 2013 and December 31, 2012, there were 15,000 and 35,000 options outstanding, respectively. Pursuant to the Option Plan, the options vest over four to five years and are exercisable over a five to ten-year period from date of issuance.
	The fair value of each option grant is estimated on the grant date using the Black-Scholes option pricing model. No options were granted under this plan during the nine month period ended September 30, 2013 and 2012. As of September 30, 2013 and December 31, 2012, there was $808 and $3,231 of total unrecognized compensation cost related to stock-based compensation, respectively. This cost is expected to be fully recognized within the current year.
	During the nine months ended September 30, 2013, 20,000 stock options were exercised in the amount of $159,500.
	A summary of the status of outstanding stock options is as follows:


		Number of			Weighted		Aggregate
		Shares			Average		Intrinsic Value
					Exercise Price
	Outstanding December 31, 2012		35,000		$	8.66	$	31,550
	Granted		—		$	—
	Exercised		(20,000	)	$	7.98
	Expired		—		$	—

	Outstanding September 30, 2013		15,000		$	9.58	$	8,800

	Exercisable September 30, 2013		12,500		$	9.47	$	8,800

	The following additional information applies to options outstanding at September 30, 2013:


	Grant Date	Exercise Price			Number		Weighted		Weighted		Number		Weighted
					Outstanding		Average		Average		Exercisable		Average
							Exercise Price		Remaining				Exercise Price
									Contractual
									Life (Years)
	6/3/09	$	8.44			5,000	$	8.44		0.67		5,000	$	8.44
	12/1/10	$	10.15			10,000	$	10.15		7.17		7,500	$	10.15

						15,000						12,500

Employee_Benefit_Plans

Employee Benefit Plans	9 Months Ended
Employee Benefit Plans	Sep. 30, 2013
Compensation And Retirement Disclosure [Abstract]	'
Employee Benefit Plans	'
	Note 9 – Employee Benefit Plans
	The Company has a defined contribution plan (the “401k Plan”) which covers substantially all of its employees. The plan provides for an annual contribution of 3% of salaries, with a discretionary contribution of up to an additional 3%. The expense related to the 401k Plan for the three and nine months ended September 30, 2013 was $108,950 and $306,467, respectively. The expense related to the 401k Plan for the three and nine months ended September 30, 2012 was $92,511 and $329,271, respectively.
	The Company makes matching contributions in the form of Company common stock equal to 10% of each participant’s elective deferrals in the 401k Plan. For the three and nine months ending September 30, 2013, the Company contributed shares of common stock valued at $14,475 and $41,912, respectively. For the three and nine months ending September 30, 2012, the Company contributed shares of common stock valued at $12,039 and $39,235, respectively. In addition, a portion of the 401k Plan consists of an Employee Stock Ownership Plan (“ESOP”) that covers most employees. The ESOP receives contributions of common stock from the Company each year as determined by the Board of Directors. The contribution is recorded based on the current market price of the Company’s common stock. For the nine months ending September 30, 2013 and 2012, the Company made no contributions.
	The Company has sponsored a defined postretirement health plan (the “Retiree Health Plan”) providing health and life insurance benefits to eligible retirees. The Retiree Health Plan pays eligible retirees (post-65 years of age) up to $125 per month in lieu of contracting for health and life insurance benefits. The amount of this payment is fixed and will not increase with medical trends or inflation. In addition, the Retiree Health Plan allows retirees between the ages of 60 and 65 and their spouses to remain on the same medical plan as active employees by contributing 125% of the current COBRA rate to retain this coverage. The amounts paid in excess of the current COBRA rate is held in a VEBA trust account, and benefits for this plan are paid from assets held in the VEBA Trust account. The Company discontinued contributions in 2006 and is no longer required to fund the Retiree Health Plan. As of September 30, 2013 and December 31, 2012, the value of plan assets was $149,754 and $163,313, respectively. The assets remaining in the trust will be used to fund the plan until these assets are exhausted.

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Note 10 – Income Taxes
	Income tax position differs from the amount computed by applying the federal statutory rate to pre-tax income or loss as demonstrated in the table below:


		Three Months Ended September 30,						Nine months ended September 30,
		2013			2012			2013			2012
	Income tax from continuing operations
	Tax expense (benefit) at statutory rate of 34%	$	(540,690	)	$	(415,431	)	$	1,952,123		$	1,112,045
	State income tax, net of Federal tax exp (benefit)		(64,533	)		(59,436	)		232,992			159,101
	Amortization of deferred investment tax credits		(5,265	)		(5,265	)		(15,794	)		(15,794	)
	Adjustment to tax return filed		(103,012	)		(245,189	)		(103,012	)		(245,189	)
	Other		14,554			(10,789	)		(77	)		(8,883	)


	Total income tax expense (benefit)	$	(698,946	)	$	(736,110	)	$	2,066,232		$	1,001,280

	The “Adjustment to tax return filed” line above for the three and nine months ended September 30, 2013 includes an income tax benefit of $103,012 related to the correction of income tax items related to 2012 recorded during the three months ended September 30, 2013.
	The Company files its income tax returns on a consolidated basis. Rate-regulated operations record cumulative increases in deferred taxes as income taxes recoverable from customers. The Company uses 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 basis of assets and liabilities, using current tax rates.

	Tax positions must meet a more-likely-than-not recognition threshold to be recognized. The Company has no unrecognized tax benefits that would have a material impact to the Company’s financial statements for any open tax years. No adjustments were recognized for uncertain tax positions for the three and nine months ended September 30, 2013 and 2012.
	The Company recognizes interest and penalties related to unrecognized tax benefits in operating expense. As of September 30, 2013 and December 31, 2012, there were no unrecognized tax benefits nor interest or penalties accrued related to unrecognized tax benefits. For the three and nine months ended September 30, 2013 and 2012, the Company did not recognize interest or penalties.
	The Company, or one or more of its subsidiaries, files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The tax years after 2008 for federal and state returns remain open to examination by the major taxing jurisdictions in which the Company operates.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Note 11 – Related Party Transactions

	Acquisition of John D. Oil and Gas Marketing

	On June 1, 2013, the Company and its wholly-owned Ohio subsidiary, GNR, completed the acquisition of substantially all of the assets and certain liabilities of JDOG Marketing, an Ohio company engaged in the marketing of natural gas. The Osborne Trust, of which Mr. Osborne is the sole trustee, is the majority owner of JDOG Marketing and Mr. Osborne is also the Chairman of the Board and Chief Executive Officer of Gas Natural. The acquisition of JDOG Marketing was approved by the independent members of the Company’s board of directors and the Company’s shareholders. See Note 2 – Acquisitions for details regarding this transaction.

	Acquisition of 8500 Station Street

	On March 5, 2013, the Company purchased the Matchworks building in Mentor, Ohio from McKay Real Estate Corporation, Matchworks, LLC, and Nathan Properties, LLC (collectively, the “Sellers”) by and through Mark E. Dottore as Receiver in the United States District Court. The Sellers are entities owned or controlled by Richard M. Osborne, the Company’s Chairman of the Board and Chief Executive Officer. The acquisition of the Matchworks Building was approved by the independent members of the Company’s board of directors. See Note 2 - Acquisitions for details regarding this transaction.

	Notes Receivable

	The Company had a note receivable due from JDOG Marketing, a company controlled by Mr. Osborne. In connection to the acquisition of JDOG Marketing, the Company assumed the corresponding liability of this note, effectively settling the note at the close of the acquisition. The note had a maturity date of December 31, 2016 and an annual interest rate of 7.0% relating to funds loaned to JDOG Marketing to finance the acquisition of a gas pipeline. The balance due from JDOG Marketing was $0 and $35,409 (of which, $0 and $10,998 was due within one year) as of September 30, 2013 and December 31, 2012, respectively. The Company had a corresponding agreement to lease the pipeline from JDOG Marketing through December 31, 2016. This pipeline and corresponding lease were also acquired by the Company in the acquisition of JDOG Marketing. Lease expense resulting from this agreement was $0 and $5,500 for the three and nine months ended September 30, 2013, respectively, and $3,300 and $9,900 for the three and nine months ended September 30, 2012, respectively. These amounts are included in the Natural Gas Purchased column below. There was no balance due at September 30, 2013 or December 31, 2012 to JDOG Marketing related to these lease payments. See Note 2 – Acquisitions for details regarding the JDOG Marketing acquisition.

	The Company has a note receivable from one of its employees with an annual interest rate of 4%. Monthly payments are based on a 30 year amortization schedule with a balloon payment no later than December 1, 2017. The principal balance due was $98,689 and $99,856 (of which $1,785 and $1,617 is due within one year) as of September 30, 2013 and December 31, 2012, respectively.



	Accounts Receivable and Accounts Payable

	The table below details amounts due from and due to related parties, including companies owned or controlled by Mr. Osborne, at September 30, 2013 and December 31, 2012. These amounts are presented on the balance sheet as Related parties under Accounts receivable and Accounts payable.




			Accounts Receivable						Accounts Payable
			September 30,			December 31,			September 30,			December 31,
			2013			2012			2013			2012

	John D. Oil and Gas Marketing		$	—		$	3,282		$	—		$	40,518
	Cobra Pipeline			119,176			21,698			14,641			—
	Orwell Trumbell Pipeline			10,793			90,385			—			—
	Great Plains Exploration			8,095			142,740			36,185			9
	Big Oats Oil Field Supply			472			769			107,467			11,270
	Kykuit Resources			—			98,037			—			—
	John D. Oil and Gas Company			90			—			62,845			—
	Sleepy Hollow Oil & Gas			15,128			143,697			—			—
	Other			45,936			21,949			14,053			—

	Total related party balances			199,690			522,557			235,191			51,797
	Less amounts included in discontinued operations			—			—			—			3,868

	Total related party balances included in continuing operations		$	199,690		$	522,557		$	235,191		$	47,929

	The tables below detail transactions with related parties, including companies owned or controlled by Mr. Osborne, for the three months ended September 30, 2013 and 2012.




			Three Months Ended September 30, 2013
			Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Rental Income
			Purchases			Construction			Consulting and						and Other Sales
						Purchases			Other Purchases

	Cobra Pipeline		$	227,381		$	—		$	—		$	70,635		$	218
	Orwell Trumbell Pipeline			51,621			—			—			115			31,582
	Great Plains Exploration			189,991			—			1,341			669			1,500
	Big Oats Oil Field Supply			—			603,360			161,597			78			800
	John D. Oil and Gas Company			186,921			—			—			143			6,333
	Sleepy Hollow Oil & Gas			—			—			—			—			124
	OsAir			51,891			—			7,198			139			22,910
	Other			21,053			—			15,285			1,131			272

Total		$	728,858		$	603,360		$	185,421		$	72,910		$	63,739




		Three Months Ended September 30, 2012
		Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Management and
		Purchases			Construction			Consulting and						Other Sales
					Purchases			Other Purchases

John D. Oil and Gas Marketing		$	434,092		$	—		$	3,856		$	3,282		$	—
Cobra Pipeline			22,793			—			2,176			—			3,558
Orwell Trumbell Pipeline			50,535			—			—			128			—
Great Plains Exploration			81,535			—			—			486			1,773
Big Oats Oil Field Supply			—			215,629			69,823			29			187
John D. Oil and Gas Company			90,270			—			—			144			—
OsAir			43,029			—			—			144			—
Other			18,368			—			30,000			1,677			47

Total		$	740,622		$	215,629		$	105,855		$	5,890		$	5,565

The tables below detail transactions with related parties, including companies owned or controlled by Mr. Osborne, for the nine months ended September 30, 2013 and 2012.




		Nine months ended September 30, 2013
		Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Rental Income
		Purchases			Construction			Consulting and						and Other Sales
					Purchases			Other Purchases

John D. Oil and Gas Marketing		$	952,899		$	—		$	7,271		$	5,470		$	—
Cobra Pipeline			737,252			—			—			115,116			243
Orwell Trumbell Pipeline			469,661			—			—			10,883			31,883
Great Plains Exploration			506,716			854			1,341			13,348			31,809
Big Oats Oil Field Supply			—			2,081,043			465,269			2,824			925
John D. Oil and Gas Company			554,466			5,976			—			286			20,923
Sleepy Hollow Oil & Gas			—			—			—			—			562
Kykuit Resources			—			—			—			—			1,050
OsAir			182,871			—			87,671			762			54,378
Other			55,452			854			45,296			19,554			44,799

Total		$	3,459,317		$	2,088,727		$	606,848		$	168,243		$	186,572




		Nine months ended September 30, 2012
		Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Management and
		Purchases			Construction			Consulting and						Other Sales
					Purchases			Other Purchases

John D. Oil and Gas Marketing		$	1,843,487		$	9,870		$	5,988		$	3,282		$	6,564
Cobra Pipeline			305,311			890			2,667			—			23,012
Orwell Trumbell Pipeline			348,191			—			19,429			1,062			2,898
Great Plains Exploration			335,571			—			—			5,372			9,143
Big Oats Oil Field Supply			—			687,091			194,854			1,454			6,951
Sleepy Hollow Oil & Gas			—			—			—			—			5,113
John D. Oil and Gas Company			462,343			—			—			—			—
OsAir			191,160			—			14,181			—			—
Other			98,733			—			97,171			23,920			718

Total		$	3,584,796		$	697,851		$	334,290		$	35,090		$	54,399

In addition, the Company accrued a liability of $116,624 and $595,240 due to companies controlled by Mr. Osborne for natural gas used through September 30, 2013 and December 31, 2012, respectively, that were not yet invoiced. The related expense is included in the gas purchased line item in the accompanying statements of comprehensive income. These amounts will be trued up to the actual invoices when received in future periods.

Operating_Segments

Operating Segments	9 Months Ended
Operating Segments	Sep. 30, 2013
Segment Reporting [Abstract]	'
Operating Segments	'
	Note 12 – Operating Segments

	The Company classifies its segments to provide investors with a view of the business through management’s eyes. The Company primarily separates its state regulated utility businesses from the non-regulated marketing and production business, propane business, and federally regulated pipeline business. See Note 3 – Discontinued Operations for more information regarding the Company’s Propane Operations segment. The Company has regulated utility businesses in the states of Kentucky, Maine, Montana, North Carolina, Ohio, Pennsylvania and Wyoming and these businesses are aggregated together to form the natural gas operations. Transactions between reportable segments are accounted for on the accrual basis, and eliminated prior to external financial reporting. Inter-company eliminations between segments consist primarily of gas sales from the marketing and production operations to the natural gas operations, inter-company accounts receivable and payable, equity, and subsidiary investments.



	The following tables set forth summarized financial information for the Company’s natural gas, marketing and production, pipeline, propane, and corporate and other operations.




	Three Months Ended September 30, 2013
			Natural Gas				Marketing and				Pipeline			Corporate and				Consolidated
			Operations				Production				Operations			Other				Consolidated

	OPERATING REVENUES		$	13,034,925			$	4,036,248			$	99,289		$	—			$	17,170,462
	Intersegment elimination			(77,143	)			(1,919,083	)			—			—				(1,996,226	)

	Total operating revenue			12,957,782				2,117,165				99,289			—				15,174,236

	COST OF SALES			5,617,475				3,620,637				—			—				9,238,112
	Intersegment elimination			(77,143	)			(1,919,083	)			—			—				(1,996,226	)

	Total cost of sales			5,540,332				1,701,554				—			—				7,241,886


	GROSS MARGIN		$	7,417,450			$	415,611			$	99,289		$	—			$	7,932,350

	OPERATING EXPENSES			8,050,025				604,673				41,746			264,835				8,961,279
	Intersegment elimination			—				—				—			(25,185	)			(25,185	)

	Total operating expenses			8,050,025				604,673				41,746			239,650				8,936,094


	OPERATING INCOME (LOSS)		$	(632,575	)		$	(189,062	)		$	57,543		$	(239,650	)		$	(1,003,744	)


	DISCONTINUED OPERATIONS		$	—			$	—			$	—		$	(113,022	)		$	(113,022	)


	NET INCOME (LOSS)		$	(579,412	)		$	(129,525	)		$	42,548		$	(337,949	)		$	(1,004,338	)




	Three Months Ended September 30, 2012
			Natural Gas				Marketing and				Pipeline			Corporate and				Consolidated
			Operations				Production				Operations			Other				Consolidated

	OPERATING REVENUES		$	10,535,653			$	2,966,366			$	95,162		$	—			$	13,597,181
	Intersegment elimination			(77,451	)			(1,156,534	)			—			—				(1,233,985	)

	Total operating revenue			10,458,202				1,809,832				95,162			—				12,363,196

	COST OF SALES			4,241,809				2,717,296				—			—				6,959,105
	Intersegment elimination			(77,451	)			(1,156,534	)			—			—				(1,233,985	)

	Total cost of sales			4,164,358				1,560,762				—			—				5,725,120


	GROSS MARGIN		$	6,293,844			$	249,070			$	95,162		$	—			$	6,638,076

	OPERATING EXPENSE			6,731,563				181,982				39,302			158,370				7,111,217


OPERATING INCOME (LOSS)		$	(437,719	)		$	67,088			$	55,860		$	(158,370	)		$	(473,141	)


DISCONTINUED OPERATIONS		$	—			$	—			$	—		$	(185,479	)		$	(185,479	)


NET INCOME (LOSS)		$	(581,901	)		$	326,688			$	99,285		$	(515,293	)		$	(671,221	)




Nine months ended September 30, 2013
		Natural Gas				Marketing and				Pipeline			Corporate and				Consolidated
		Operations				Production				Operations			Other				Consolidated

OPERATING REVENUES		$	70,891,243			$	13,852,389			$	302,608		$	—			$	85,046,240
Intersegment elimination			(242,502	)			(5,517,763	)			—			—				(5,760,265	)

Total operating revenue			70,648,741				8,334,626				302,608			—				79,285,975

COST OF SALES			39,948,344				12,312,274				—			—				52,260,618
Intersegment elimination			(242,502	)			(5,517,763	)			—			—				(5,760,265	)

Total cost of sales			39,705,842				6,794,511				—			—				46,500,353


GROSS MARGIN		$	30,942,899			$	1,540,115			$	302,608		$	—			$	32,785,622

OPERATING EXPENSES			23,272,605				1,109,762				132,881			697,091				25,212,339
Intersegment elimination			(12,569	)			—				—			(58,845	)			(71,414	)

Total operating expenses			23,260,036				1,109,762				132,881			638,246				25,140,925


OPERATING INCOME (LOSS)		$	7,682,863			$	430,353			$	169,727		$	(638,246	)		$	7,644,697


DISCONTINUED OPERATIONS		$	—			$	—			$	—		$	(218,837	)		$	(218,837	)


NET INCOME (LOSS)		$	3,895,895			$	297,808			$	103,640		$	(840,874	)		$	3,456,469


Nine months ended September 30, 2012
		Natural Gas				Marketing and				Pipeline			Corporate and				Consolidated
		Operations				Production				Operations			Other				Consolidated

OPERATING REVENUES		$	53,349,493			$	8,743,756			$	305,039		$	—			$	62,398,288
Intersegment elimination			(241,659	)			(3,986,476	)			—			—				(4,228,135	)

Total operating revenue			53,107,834				4,757,280				305,039			—				58,170,153

COST OF SALES			27,090,234				7,792,965				—			—				34,883,199
Intersegment elimination			(241,659	)			(3,986,476	)			—			—				(4,228,135	)

Total cost of sales			26,848,575				3,806,489				—			—				30,655,064


GROSS MARGIN		$	26,259,259			$	950,791			$	305,039		$	—			$	27,515,089

OPERATING EXPENSES			20,452,543				733,384				139,691			382,330				21,707,948


OPERATING INCOME (LOSS)		$	5,806,716			$	217,407			$	165,348		$	(382,330	)		$	5,807,141


DISCONTINUED OPERATIONS		$	—			$	—			$	—		$	(382,006	)		$	(382,006	)


NET INCOME (LOSS)		$	2,729,686			$	386,429			$	160,542		$	(1,389,223	)		$	1,887,434



The following table presents the Company’s assets by reportable segments:




		Natural Gas				Marketing and				Pipeline			Corporate and				Consolidated
		Operations				Production				Operations			Other				Consolidated

As of September 30, 2013

Goodwill		$	14,891,377			$	2,101,744			$	—		$	—			$	16,993,121
Investment in unconsolidated affiliate			—				351,724				—			—				351,724

Total assets		$	161,232,659			$	11,515,386			$	617,798		$	79,078,691			$	252,444,534
Intersegment eliminations			(40,781,547	)			(3,384,389	)			(28,100	)		(20,773,177	)			(64,967,213	)

Total assets		$	120,451,112			$	8,130,997			$	589,698		$	58,305,514			$	187,477,321


As of December 31, 2012

Goodwill		$	14,891,377			$	—			$	—		$	—			$	14,891,377
Investment in unconsolidated affiliate			—				321,731				—			—				321,731

Total assets		$	169,616,395			$	8,786,247			$	632,466		$	68,443,708			$	247,478,816
Intersegment eliminations			(46,338,335	)			(447,549	)			(16,073	)		(26,213,400	)			(73,015,357	)

Total assets		$	123,278,060			$	8,338,698			$	616,393		$	42,230,308			$	174,463,459

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Note 13 – Commitments and Contingencies

	Legal Proceedings

	From time to time, the Company is involved in lawsuits that have arisen in the ordinary course of business. The Company is contesting each of these lawsuits vigorously and believes it has defenses to the allegations that have been made.

	On February 25, 2013, one of the Company’s 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 that he was terminated in violation of 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 the Company’s Ohio corporate offices. On March 20, 2013, the Company 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. The motion has been fully briefed but has not been ruled on by the Court. Likewise, Mr. Harrington has requested oral argument but the Court has not indicated whether such request will be granted. The Company believes his claims under Montana law are without merit, and intends to vigorously defend this case on all grounds.

	In the Company’s opinion, the outcome of this legal action will not have a material adverse effect on the financial condition, cash flows or results of operations of the Company.

	PUCO Audits

	The Company accounts for purchased gas costs in accordance with procedures authorized by the utility commissions in the states in which it operates. 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 GCRs are monitored closely by the regulatory commissions in all of the states in which the Company operates and are subject to periodic audits or other review processes.

	During the year ended December 31, 2010, the PUCO conducted audits of NEO and Orwell’s rates as filed from September 2007 through August 2009 and January 2008 through June 2010, respectively. The PUCO provided the primary audit findings during the fourth quarter of 2010, taking the position that NEO had not included approximately $1,100,000 of costs and Orwell included an excess of approximately $1,050,000 of costs in the filings under audit. On October 26, 2011, the PUCO adopted and approved a Joint Stipulation that finalizes the adjustments for NEO and Orwell to approximately $1,100,000 and ($964,000), respectively. However, the Joint Stipulation modified the refund period for Orwell to one year as compared to two years as originally identified. The Company considered the modification to be material and sought rehearing. On December 22, 2011, the PUCO affirmed its Finding and Order requiring Orwell’s refund to be completed over twelve months. The collection and repayment of the under-recovery and over-recovery for NEO and Orwell began in February, 2012, respectively. These adjustments appeared on the accompanying consolidated balance sheets as part of “recoverable cost of gas purchases” and “over-recovered gas purchases.” The remaining balance in NEO’s recovered cost of gas purchases are $127,626 and $707,002 at September 30, 2013 and December 31, 2012, respectively. The remaining balance in Orwell’s over-recovered gas purchases are $0 and $237,175 at September 30, 2013 and December 31, 2012, respectively.

	During the year ended December 31, 2011, the PUCO conducted an audit of Brainard’s rates as filed from July 2009 through June 2011. The Staff of the PUCO recommended a finding that Brainard collected excess gas costs of approximately $104,000. The Company agreed that excess gas costs were collected, but only in the amount of approximately $48,000. An evidentiary hearing was convened on November 3, 2011, resumed on March 27, 2012 and concluded on April 12, 2012. On August 8, 2012 the PUCO issued its order requiring that Brainard refund approximately $104,000 with interest over twelve months. The Company filed an application for rehearing on September 26, 2012 which was denied by entry on rehearing issued on September 26, 2012. The Company initiated the refund commencing in October 2012. These adjustments appear on the accompanying consolidated balance sheets as part of “over-recovered gas purchases.” The remaining balance in Brainard’s over-recovered gas purchases are $5,760 and $99,479 at September 30, 2013 and December 31, 2012, respectively.

	The PUCO retrospectively reviews the Company’s purchases of natural gas on an annual basis. The purpose of this gas cost recovery review is to reconcile the differences, if any, between the amount the Company paid for natural gas and the amount the Company’s customers paid for natural gas. On January 23, 2013, the Commission directed the Commission Staff to examine the compliance of NEO and Orwell under the GCR mechanism. NEO’s GCR audit covered the period from September 2009 through May 2012, and Orwell’s GCR was audited from July 2010 through June 2012. The Commission Staff asserted that NEO could have purchased natural gas from local producers for less and has requested in its report and testimony adjustments to the GCR calculations that would result in a liability for NEO to its customers. Although NEO believes that its gas purchases were prudent and reasonable, the Company determined that it was probable that the proposed NEO GCR adjustment will ultimately be made and as a result, the Company has recorded a $943,550 liability as its best estimate of the GCR adjustment. This amount represents the amount the PUCO calculated related to its audit of the Company’s GCR rate. The Commission Staff also suggested an adjustment that would result in a liability for Orwell to its customers of $251,081. The amount suggested by the PUCO was not materially different from the liability the Company had already recorded for Orwell. As a result, no liability has been recorded in connection with the proposed Orwell GCR adjustment. See Note 15 – Subsequent Events for more information related to this matter.

	Trade Receivables

	Included in the accounts receivable, trade line item on the accompanying condensed consolidated balance sheet are $1,069,554 and $1,139,778, net of allowance for doubtful accounts of $774,000 and $774,000 at September 30, 2013 and December 31, 2012, respectively, for amounts due to the Company by a large industrial customer that is currently under Chapter 11 bankruptcy protection. All but $178,546 of the amounts were incurred after the customer’s petition for bankruptcy was filed and the Company believes it will ultimately receive payment as the customer emerges from bankruptcy protection.

Financial_Instruments_and_Risk

Financial Instruments and Risk Management	9 Months Ended
Financial Instruments and Risk Management	Sep. 30, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Financial Instruments and Risk Management	'
	Note 14 – Financial Instruments and Risk Management

	Management of Risks Related to Fixed Contracts

	The Company and its subsidiaries are subject to certain risks related to changes in certain commodity prices and risks of counterparty performance. The Company has established policies and procedures to manage such risks. The Company has a Risk Management Committee comprised of Company officers and management to oversee the risk management program as defined in its risk management policy. The purpose of the risk management program is to minimize adverse impacts on earnings resulting from volatility of energy prices, counterparty credit risks, and other risks related to the energy commodity business.

	In order to mitigate the risk of natural gas market price volatility related to firm commitments to purchase or sell natural gas, from time to time the Company and its subsidiaries have entered into fixed contracts. Such arrangements may be used to protect profit margins on future obligations to deliver gas at a fixed price, or to protect against adverse effects of potential market price declines on future obligations to purchase gas at fixed prices.

	The Company accounts for these contracts in accordance with ASC 815, Derivatives and Hedging. In accordance with ASC 815, such contracts are reflected in the balance sheet as assets or liabilities and valued at “fair value,” determined as of the balance sheet date. Fair value accounting treatment is also referred to as “mark-to-market” accounting. Mark-to-market accounting results in disparities between reported earnings and realized cash flow. The changes in the derivative values are reported in the income statement as an increase or (decrease) in revenues without regard to whether any cash payments have been made between the parties to the contract. ASC 815 specifies that contracts for purchase or sale at fixed prices and volumes must be valued at fair value (under mark-to-market accounting) unless the contracts qualify for treatment as a “normal purchase or normal sale.”



	At September 30, 2013 and December 31, 2012, all of the Company’s fixed contracts for purchase or sale at fixed prices and volumes qualified for treatment as a “normal purchase or normal sale.”

Subsequent_Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 15 – Subsequent Events

	Dividends

	On October 1, 2013, the Company declared a dividend of $0.045 per share that is payable to shareholders of record on October 15, 2013. There were 10,371,678 shares outstanding on October 15, 2013 resulting in a total dividend of $466,726 which was paid to shareholders on October 31, 2013.

	Public Offering

	On November 5, 2013, the Company closed an underwritten public offering of 1,134,155 shares of its common stock at a price of $10.00 per share less an underwriting discount of 5.75% and fees of $100,000. Of these shares, 80,000 shares were sold by the Company, 1,006,911 shares were sold by Mr. Osborne, the Company’s Chairman and Chief Executive Officer, and 47,244 shares were sold by Thomas J. Smith, the Company’s Chief Financial Officer. The Company will not receive any proceeds from the sale of shares by Mr. Osborne or Mr. Smith. The Company also granted the underwriters a 30 day option to purchase up to an additional 170,000 shares to cover over-allotments, if any. The Company received a total of $654,000 in proceeds from the offering, net of underwriting discount and various fees. The Company expects to use the proceeds for capital expenditures, working capital, acquisitions and other general corporate purposes.

	Independence Sale

	On November 6, 2013, the Company closed on the sale of Independence to Blue Ridge for a total of $2.3 million. This sale will result in the Company recording a gain on sale of approximately $22,000 in the fourth quarter of 2013. See Note 3 - Discontinued Operations for more information regarding this transaction.

	PUCO Audits

	On November 13, 2013, the PUCO issued an Opinion and Order in the pending NEO and Orwell GCR cases; case numbers 12-209-GA-GCR and 12-212-GA-GCR. The Order confirms the adjustments proposed by the Commission Staff discussed in Note 13 – Commitments and Contingencies. The Company believes that the liabilities previously recorded in connection to this matter adequately reflect the adjustments made in the Order as well as all estimable disallowed items included in the Company’s GCR between the audit period and the date of the financial statements. However, the Company is aware of items that the PUCO has disallowed as part of its audit that are included in its GCR post the PUCO audit period that cannot be estimated at this time due to a lack of information. The Company is working with the PUCO to understand these items and adjustments will be made once more information is known. These adjustments could materially impact the Company’s financial statements. In addition, the PUCO’s Order finds that an investigative audit of NEO, Orwell and all affiliated and related companies should be undertaken by an outside auditor. The costs associated with these audits cannot be estimated at this time and will be the responsibility of the Company. Finally the Order imposes civil forfeitures of $26,000 and $50,000 for NEO and Orwell, respectively. The Company has not yet had an opportunity to fully analyze the Order or determine its response but currently intends to file a Motion for Rehearing to appeal the Order.

Summary_of_Business_and_Basis_1

Summary of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Nature of Business	'
	Nature of Business

	Gas Natural Inc. (the “Company”) is the parent company of Brainard, Energy West, GNR, GNSC, Great Plains, Independence, Lightning Pipeline and PGC. Brainard is a natural gas utility company with operations in Ohio. Energy West is the parent company of multiple entities that are natural gas utility companies with regulated operations in Maine, Montana, North Carolina and Wyoming as well as non-regulated operations in Maine, Montana and Wyoming. GNR is a natural gas marketing company that markets gas in Ohio. GNSC manages gas procurement, transportation, and storage for Brainard and subsidiaries of Lightning Pipeline and Great Plains. Great Plains is the parent company of NEO, which is a regulated natural gas distribution company with operations in Ohio. NEO is the parent company of 8500 Station Street, the Company’s headquarter building’s property management company. Lightning Pipeline is the parent company of Orwell, a regulated natural gas distribution company with operations in Ohio. Clarion River and Walker Gas are divisions of Orwell and are regulated natural gas distribution companies with operations in Pennsylvania. Independence is a non-regulated subsidiary that delivers liquid propane, heating oil, and kerosene to customers in North Carolina and Virginia. PGC is a regulated natural gas distribution company in Kentucky. The Company currently has five reporting segments:




	• Natural Gas Operations	Annually distributes approximately 33 billion cubic feet of natural gas to approximately 70,000 customers through regulated utilities operating in Kentucky, Maine, Montana, North Carolina, Ohio, Pennsylvania and Wyoming.

	• Marketing and Production Operations	Annually markets approximately 1.8 billion cubic feet of natural gas to commercial and industrial customers in Montana, Wyoming and Ohio. Manages midstream supply and production assets for transportation customers and utilities through the subsidiary, EWR. EWR owns an average 46% gross working interest (an average 39% net revenue interest) in 160 natural gas producing wells and gas gathering assets in Glacier and Toole Counties in Montana.

	• Pipeline Operations	The Shoshone interstate and Glacier gathering natural gas pipelines located in Montana and Wyoming are owned through the subsidiary, Energy West Development. Certain natural gas producing wells owned by Energy West Development are being managed and reported under the marketing and production operations.

	• Propane Operations	Delivers liquid propane, heating oil and kerosene to approximately 3,400 residential, commercial and agricultural customers in North Carolina and Virginia through the subsidiary, Independence. See Note 3 - Discontinued Operations for more information regarding Independence.

	• Corporate and Other	Encompasses the results of corporate acquisitions and other equity transactions. Included in corporate and other are costs associated with business development and acquisitions, dividend income, activity from Lone Wolfe which serves as an insurance agent for the Company and other businesses in the energy industry, and recognized gains or losses from the sale of marketable securities.
	Energy West was originally incorporated in Montana in 1909 and was reorganized as a holding company in 2009 to facilitate future acquisitions and corporate-level financing to support the Company’s growth strategy. On July 9, 2010, the Company changed its name to Gas Natural Inc. and reincorporated from Montana to Ohio. Moving the incorporation to Ohio enhances the Company’s flexibility and provides a more efficient platform from which to operate and grow.

Basis of Presentation	'
	Basis of Presentation

	The accompanying condensed consolidated balance sheet as of December 31, 2012, which has been derived from audited financial statements, and the unaudited interim condensed consolidated financial statements of Gas Natural Inc. have been prepared in accordance with generally accepted accounting principles for interim financial information, the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not contain all disclosures required by generally accepted accounting principles. In the opinion of the Company, all normal recurring adjustments have been made, that are necessary to fairly present the results of operations for the interim periods. Subsequent to finalizing the estimated acquisition date fair values of the assets acquired and liabilities assumed in the JDOG Marketing acquisition, the Company discovered an error in the information used to determine the estimated values and adjusted the amounts recognized for goodwill, customer contracts and contingent consideration liability. This adjustment has had no impact on the Company’s net income or retained earnings and is immaterial to the Company’s financial statements. Certain reclassifications have been made to prior period amounts to conform to current period presentation. Such reclassifications have no effect on net income as previously reported.

	Operating results for the three and nine month periods ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. A majority of the Company’s revenues are derived from its natural gas utility operations making its revenue seasonal in nature. Therefore, the largest portion of the Company’s operating revenue is generated during the colder months when its sales volume increases considerably. Reference should be made to the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

	There have been no material changes in the Company’s significant accounting policies during the nine months ended September 30, 2013 as compared to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

Recently Adopted Accounting Pronouncements	'
	Recently Adopted Accounting Pronouncements

	ASU No. 2011-11, “Disclosures about Offsetting Assets and Liabilities”

	In December 2011, the FASB issued ASU 2011-11, which requires entities to disclose information about offsetting and related arrangements to enable users of financial statements to understand the effect of those arrangements on an entity’s financial position. The amendment requires enhanced disclosures by requiring improved information about financial instruments and derivative instruments that either offset in accordance with current literature or are subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with current literature. This ASU was effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013; the disclosures are retrospectively applied for comparative periods. The adoption of this ASU did not have a material impact on the accompanying financial statements.

	ASU No. 2012-02, “Testing Indefinite-Lived Intangible Assets for Impairment”

	In July 2012, the FASB issued ASU 2012-02. The update simplifies the guidance for testing the decline in the realizable value (impairment) of indefinite-lived intangible assets other than goodwill. Examples of intangible assets subject to the guidance include indefinite-lived trademarks, licenses, and distribution rights. The standard applies to all public, private, and not-for-profit organizations. The amendments allow an organization the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test. An organization electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines, based on a qualitative assessment, that it is “more likely than not” that the asset is impaired. ASU 2012-02 was effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of this ASU did not have a material impact on the accompanying financial statements.

	ASU No. 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities”

	In January 2013, the FASB issued ASU 2013-01, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the FASB determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. ASU 2013-01 became effective for fiscal years beginning on or after January 1, 2013. The adoption of this ASU did not have a material impact on the accompanying financial statements.



	ASU 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”

	In February 2013, the FASB issued ASU 2013-02 to amend the guidance in the FASB ASC Topic 220, entitled Comprehensive Income. The goal behind development of the ASU 2013-02 amendments is to improve the transparency of reporting reclassifications out of accumulated other comprehensive income. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income when realized. The amendments to FASB ASC 220 do not change current requirements for reporting net income or other comprehensive income in the financial statements. Essentially, all of the information required to be displayed or disclosed in financial statements already are required to be disclosed in the financial statements. The adoption of this ASU did not have a material impact on the accompanying financial statements, but did require additional disclosure.

Derivatives and Hedging	' The Company accounts for these contracts in accordance with ASC 815, Derivatives and Hedging. In accordance with ASC 815, such contracts are reflected in the balance sheet as assets or liabilities and valued at “fair value,” determined as of the balance sheet date. Fair value accounting treatment is also referred to as “mark-to-market” accounting. Mark-to-market accounting results in disparities between reported earnings and realized cash flow. The changes in the derivative values are reported in the income statement as an increase or (decrease) in revenues without regard to whether any cash payments have been made between the parties to the contract. ASC 815 specifies that contracts for purchase or sale at fixed prices and volumes must be valued at fair value (under mark-to-market accounting) unless the contracts qualify for treatment as a “normal purchase or normal sale.”

Acquisitions_Tables

Acquisitions (Tables)	9 Months Ended
Acquisitions (Tables)	Sep. 30, 2013
Financial Information of Company for Acquisition	'
	The following unaudited information is provided to present a summary of the combined results of the Company’s operations with JDOG Marketing as if the acquisition had been completed as of the beginning of the reporting periods. Adjustments were made to eliminate any inter-company transactions in the periods presented.




		Three Months Ended September 30,						Nine months ended September 30,
		2013			2012			2013		2012
					(Pro Forma)			(Pro Forma)		(Pro Forma)

	Revenues	$	15,174,236		$	12,896,111		$	80,777,989	$	60,059,902


	Net income (loss)	$	(1,004,338	)	$	(481,492	)	$	3,867,460	$	2,475,568


	Basic and diluted earnings (loss) per share	$	(0.10	)	$	(0.06	)	$	0.43	$	0.3

Public Gas Company, Inc. [Member]	'
Estimated Fair Value of Assets Acquired and Liabilities Assumed	'
	The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition as originally reported and as adjusted.




		Fair Value at June 1, 2013
		Previously Reported			As Adjusted

	Assets acquired:
	Property, plant and equipment	$	21,600		$	21,600
	Customer relationships		2,500,000			2,800,000
	Goodwill		1,625,518			2,101,744

	Total assets acquired		4,148,344			4,923,344

	Less liabilities assumed:
	Current liabilities		196,000			669,396
	Long-term liabilities		1,279,000			1,580,604

	Total liabilities assumed		1,475,000			2,250,000

	Less effective settlement of pre-existing relationships:
	Settlement of note receivable		30,919			32,145


	Net assets acquired from John D Marketing acquisition	$	2,641,199		$	2,641,199

John D. Oil and Gas Marketing [Member]	'
Estimated Fair Value of Assets Acquired and Liabilities Assumed	'
	The estimated fair value of the assets acquired and liabilities assumed is reflected in the following table at the date of acquisition.




		Fair Value at
		April 1, 2012

	Current assets	$	69,634
	Property, plant and equipment		1,577,592
	Goodwill		283,425

	Total assets acquired		1,930,651

	Current liabilities		184,770
	Long-term liabilities		194,403

	Total liabilities assumed		379,173


	Net assets acquired	$	1,551,478

Discontinued_Operations_Tables

Discontinued Operations (Tables)	9 Months Ended
Discontinued Operations (Tables)	Sep. 30, 2013
Discontinued Operations And Disposal Groups [Abstract]	'
Schedule of Revenue and Income from Discontinued Operations Associated with Independence	'
	The following table details the revenue and income from discontinued operations associated with Independence for the three and nine month periods ended September 30, 2013 and 2012.




		Three Months Ended September 30,						Nine Months Ended September 30,
		2013			2012			2013			2012

	Independence revenues	$	807,508		$	605,262		$	3,168,467		$	3,075,972

	Independence pretax loss	$	(194,468	)	$	(209,416	)	$	(364,739	)	$	(525,332	)
	Independence income tax benefit		81,446			23,937			145,902			143,326


	Loss from discontiuned operations	$	(113,022	)	$	(185,479	)	$	(218,837	)	$	(382,006	)


	Basic and diluted loss from discontinued operations per share	$	(0.01	)	$	(0.02	)	$	(0.02	)	$	(0.05	)



Schedule of Major Classes of Assets and Liabilities Included in Sale of Independence	'
	The following table shows the major classes of assets and liabilities included in the sale of Independence.




		September 30,			December 31,
		2013			2012

	Assets:
	Accounts receivable, net	$	310,721		$	626,249
	Inventory		156,565			210,035
	Property, plant & equipment, net		1,973,738			2,198,447

	Total assets	$	2,441,024		$	3,034,731


	Liabilities:
	Deferred payments received from levelized billing		143,314			189,706

	Total liabilities	$	143,314		$	189,706

Goodwill_Tables

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill And Intangible Assets Disclosure [Abstract]	'
Change in Company's Goodwill Balance	'
	The following table shows the change in the Company’s goodwill balance for the nine months ended September 30, 2013.




		Nine months ended
		September 30, 2013

	Beginning balance	$	14,891,377
	JDOG Marketing acquisition		2,101,744


	Ending balance	$	16,993,121

Marketable_Securities_Tables

Marketable Securities (Tables)

9 Months Ended

Sep. 30, 2013

Investments Debt And Equity Securities [Abstract]

Summary of Available-For-Sale Securities Owned by Company

The following is a summary of available-for-sale securities owned by the Company:

September 30, 2013

Investment

Unrealized

Estimated

at cost

gains

losses

fair value

Common stock

238,504

146,246

—

384,750

31-Dec-12

Investment

Unrealized

Estimated

at cost

gains

losses

fair value

Common stock

238,504

105,842

—

344,346

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value on Recurring Basis	'
	The following table presents the placement in the fair value hierarchy of the Company’s assets and liabilities measured at fair value on a recurring basis:




		September 30, 2013
		Level 1		Level 2			Level 3		Total

	ASSETS:
	Common stock	$	384,750	$	—		$	—	$	384,750


	LIABILITIES:
	Contingent consideration	$	—	$	—		$	2,465,000	$	2,465,000


		December 31, 2012
		Level 1		Level 2			Level 3		Total

	ASSETS:
	Common stock	$	344,346	$	—		$	—	$	344,346

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

	Opening balance December 31, 2012	$	—

	Transfers into level 3		—
	Transfers out of level 3		—
	Total (gains) losses for period:
	Included in net income		215,000
	Included in other comprehensive income		—
	Purchases		—
	Sales		—
	Settlements		—
	Issuances		2,250,000


	Closing balance September 30, 2013	$	2,465,000

Quantitative Information about Level 3 Fair Value Measures	'
	The following table summarizes quantitative information used in determining the fair value of the Company’s liabilities categorized in level 3 of the fair value hierarchy.

	Quantitative Information about Level 3 Fair Value Measures




		Fair Value at		Valuation Techniques		Unobservable Input	Range
		September 30, 2013		Valuation Techniques		Unobservable Input	Range
	Contingent Consideration	$	2,465,000	Monte Carlo analysis		Forecasted annual EBITDA	$1.0 - $1.5 million
						Weighted avg cost of capital	19.0% - 19.0%
						U.S. Treasury yields	0.0% - 3.4%
						Projection risk adjustment	(5.0)% - (3.0)%

				Discounted cash flow		U.S. Treasury yields	0.0% - 1.1%
						Credit spread	1.9% - 2.4%

Credit_Facilities_and_LongTerm1

Credit Facilities and Long-Term Debt (Tables)	9 Months Ended
Credit Facilities and Long-Term Debt (Tables)	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Summary of Outstanding Long-Term Debt Balances	'
	The following table details the Company’s outstanding long-term debt balances at September 30, 2013 and December 31, 2012.




		September 30,		December 31,
		2013		2012

	LIBOR plus 1.75 to 2.25%, Bank of America amortizing term loan, due April 1, 2017	$	9,500,000	$	10,000,000
	6.16%, Senior unsecured note, due June 29, 2017		13,000,000		13,000,000
	5.38%, Sun Life fixed rate note, due June 1, 2017		15,334,000		15,334,000
	LIBOR plus 3.85%, Sun Life floating rate note, due May 3, 2014		3,000,000		3,000,000
	4.15% Sun Life senior secured guaranteed note, due June 1, 2017		2,989,552		2,989,552
	Vehicle loan		4,377		10,688

	Total notes payable		43,827,929		44,334,240
	Less: current portion		3,504,377		633,498

	Notes payable, long-term portion	$	40,323,552	$	43,700,742

Stock_Compensation_Tables

Stock Compensation (Tables)	9 Months Ended
Stock Compensation (Tables)	Sep. 30, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Summary of Status of Outstanding Stock Options	'
	A summary of the status of outstanding stock options is as follows:


		Number of			Weighted		Aggregate
		Shares			Average		Intrinsic Value
					Exercise Price
	Outstanding December 31, 2012		35,000		$	8.66	$	31,550
	Granted		—		$	—
	Exercised		(20,000	)	$	7.98
	Expired		—		$	—

	Outstanding September 30, 2013		15,000		$	9.58	$	8,800

	Exercisable September 30, 2013		12,500		$	9.47	$	8,800

Summary of Status of Options Outstanding	'
	The following additional information applies to options outstanding at September 30, 2013:


	Grant Date	Exercise Price			Number		Weighted		Weighted		Number		Weighted
					Outstanding		Average		Average		Exercisable		Average
							Exercise Price		Remaining				Exercise Price
									Contractual
									Life (Years)
	6/3/09	$	8.44			5,000	$	8.44		0.67		5,000	$	8.44
	12/1/10	$	10.15			10,000	$	10.15		7.17		7,500	$	10.15

						15,000						12,500

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Federal Statutory Rate to Pre-Tax Income or Loss	'
	Income tax position differs from the amount computed by applying the federal statutory rate to pre-tax income or loss as demonstrated in the table below:


		Three Months Ended September 30,						Nine months ended September 30,
		2013			2012			2013			2012
	Income tax from continuing operations
	Tax expense (benefit) at statutory rate of 34%	$	(540,690	)	$	(415,431	)	$	1,952,123		$	1,112,045
	State income tax, net of Federal tax exp (benefit)		(64,533	)		(59,436	)		232,992			159,101
	Amortization of deferred investment tax credits		(5,265	)		(5,265	)		(15,794	)		(15,794	)
	Adjustment to tax return filed		(103,012	)		(245,189	)		(103,012	)		(245,189	)
	Other		14,554			(10,789	)		(77	)		(8,883	)

	Total income tax expense (benefit)	$	(698,946	)	$	(736,110	)	$	2,066,232		$	1,001,280

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	9 Months Ended
Related Party Transactions (Tables)	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Amounts Due from and Due to Related Parties	'
	The table below details amounts due from and due to related parties, including companies owned or controlled by Mr. Osborne, at September 30, 2013 and December 31, 2012. These amounts are presented on the balance sheet as Related parties under Accounts receivable and Accounts payable.




			Accounts Receivable						Accounts Payable
			September 30,			December 31,			September 30,			December 31,
			2013			2012			2013			2012

	John D. Oil and Gas Marketing		$	—		$	3,282		$	—		$	40,518
	Cobra Pipeline			119,176			21,698			14,641			—
	Orwell Trumbell Pipeline			10,793			90,385			—			—
	Great Plains Exploration			8,095			142,740			36,185			9
	Big Oats Oil Field Supply			472			769			107,467			11,270
	Kykuit Resources			—			98,037			—			—
	John D. Oil and Gas Company			90			—			62,845			—
	Sleepy Hollow Oil & Gas			15,128			143,697			—			—
	Other			45,936			21,949			14,053			—

	Total related party balances			199,690			522,557			235,191			51,797
	Less amounts included in discontinued operations			—			—			—			3,868

	Total related party balances included in continuing operations		$	199,690		$	522,557		$	235,191		$	47,929

Summary of Related Parties Transactions	'
	The tables below detail transactions with related parties, including companies owned or controlled by Mr. Osborne, for the three months ended September 30, 2013 and 2012.




			Three Months Ended September 30, 2013
			Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Rental Income
			Purchases			Construction			Consulting and						and Other Sales
						Purchases			Other Purchases

	Cobra Pipeline		$	227,381		$	—		$	—		$	70,635		$	218
	Orwell Trumbell Pipeline			51,621			—			—			115			31,582
	Great Plains Exploration			189,991			—			1,341			669			1,500
	Big Oats Oil Field Supply			—			603,360			161,597			78			800
	John D. Oil and Gas Company			186,921			—			—			143			6,333
	Sleepy Hollow Oil & Gas			—			—			—			—			124
	OsAir			51,891			—			7,198			139			22,910
	Other			21,053			—			15,285			1,131			272

	Total		$	728,858		$	603,360		$	185,421		$	72,910		$	63,739




			Three Months Ended September 30, 2012
			Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Management and
			Purchases			Construction			Consulting and						Other Sales
						Purchases			Other Purchases

	John D. Oil and Gas Marketing		$	434,092		$	—		$	3,856		$	3,282		$	—
	Cobra Pipeline			22,793			—			2,176			—			3,558
	Orwell Trumbell Pipeline			50,535			—			—			128			—
	Great Plains Exploration			81,535			—			—			486			1,773
	Big Oats Oil Field Supply			—			215,629			69,823			29			187
	John D. Oil and Gas Company			90,270			—			—			144			—
	OsAir			43,029			—			—			144			—
	Other			18,368			—			30,000			1,677			47

	Total		$	740,622		$	215,629		$	105,855		$	5,890		$	5,565

	The tables below detail transactions with related parties, including companies owned or controlled by Mr. Osborne, for the nine months ended September 30, 2013 and 2012.




			Nine months ended September 30, 2013
			Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Rental Income
			Purchases			Construction			Consulting and						and Other Sales
						Purchases			Other Purchases

	John D. Oil and Gas Marketing		$	952,899		$	—		$	7,271		$	5,470		$	—
	Cobra Pipeline			737,252			—			—			115,116			243
	Orwell Trumbell Pipeline			469,661			—			—			10,883			31,883
	Great Plains Exploration			506,716			854			1,341			13,348			31,809
	Big Oats Oil Field Supply			—			2,081,043			465,269			2,824			925
	John D. Oil and Gas Company			554,466			5,976			—			286			20,923
	Sleepy Hollow Oil & Gas			—			—			—			—			562
	Kykuit Resources			—			—			—			—			1,050
	OsAir			182,871			—			87,671			762			54,378
	Other			55,452			854			45,296			19,554			44,799

	Total		$	3,459,317		$	2,088,727		$	606,848		$	168,243		$	186,572




		Nine months ended September 30, 2012
		Natural Gas			Pipeline			Rent, Supplies,			Natural Gas Sales			Management and
		Purchases			Construction			Consulting and						Other Sales
					Purchases			Other Purchases

John D. Oil and Gas Marketing		$	1,843,487		$	9,870		$	5,988		$	3,282		$	6,564
Cobra Pipeline			305,311			890			2,667			—			23,012
Orwell Trumbell Pipeline			348,191			—			19,429			1,062			2,898
Great Plains Exploration			335,571			—			—			5,372			9,143
Big Oats Oil Field Supply			—			687,091			194,854			1,454			6,951
Sleepy Hollow Oil & Gas			—			—			—			—			5,113
John D. Oil and Gas Company			462,343			—			—			—			—
OsAir			191,160			—			14,181			—			—
Other			98,733			—			97,171			23,920			718

Total		$	3,584,796		$	697,851		$	334,290		$	35,090		$	54,399

Operating_Segments_Tables

Operating Segments (Tables)	9 Months Ended
Operating Segments (Tables)	Sep. 30, 2013
Segment Reporting [Abstract]	'
Summary of Financial Information for Operating Segments	'
	The following tables set forth summarized financial information for the Company’s natural gas, marketing and production, pipeline, propane, and corporate and other operations.




	Three Months Ended September 30, 2013
			Natural Gas				Marketing and				Pipeline				Corporate and				Consolidated
			Operations				Production				Operations				Other				Consolidated

	OPERATING REVENUES		$	13,034,925			$	4,036,248			$	99,289			$	—			$	17,170,462
	Intersegment elimination			(77,143	)			(1,919,083	)			—				—				(1,996,226	)

	Total operating revenue			12,957,782				2,117,165				99,289				—				15,174,236

	COST OF SALES			5,617,475				3,620,637				—				—				9,238,112
	Intersegment elimination			(77,143	)			(1,919,083	)			—				—				(1,996,226	)

	Total cost of sales			5,540,332				1,701,554				—				—				7,241,886


	GROSS MARGIN		$	7,417,450			$	415,611			$	99,289			$	—			$	7,932,350

	OPERATING EXPENSES			8,050,025				604,673				41,746				264,835				8,961,279
	Intersegment elimination			—				—				—				(25,185	)			(25,185	)

	Total operating expenses			8,050,025				604,673				41,746				239,650				8,936,094


	OPERATING INCOME (LOSS)		$	(632,575	)		$	(189,062	)		$	57,543			$	(239,650	)		$	(1,003,744	)


	DISCONTINUED OPERATIONS		$	—			$	—			$	—			$	(113,022	)		$	(113,022	)


	NET INCOME (LOSS)		$	(579,412	)		$	(129,525	)		$	42,548			$	(337,949	)		$	(1,004,338	)




	Three Months Ended September 30, 2012
			Natural Gas				Marketing and				Pipeline				Corporate and				Consolidated
			Operations				Production				Operations				Other				Consolidated

	OPERATING REVENUES		$	10,535,653			$	2,966,366			$	95,162			$	—			$	13,597,181
	Intersegment elimination			(77,451	)			(1,156,534	)			—				—				(1,233,985	)

	Total operating revenue			10,458,202				1,809,832				95,162				—				12,363,196

	COST OF SALES			4,241,809				2,717,296				—				—				6,959,105
	Intersegment elimination			(77,451	)			(1,156,534	)			—				—				(1,233,985	)

	Total cost of sales			4,164,358				1,560,762				—				—				5,725,120


	GROSS MARGIN		$	6,293,844			$	249,070			$	95,162			$	—			$	6,638,076

	OPERATING EXPENSE			6,731,563				181,982				39,302				158,370				7,111,217


	OPERATING INCOME (LOSS)		$	(437,719	)		$	67,088			$	55,860			$	(158,370	)		$	(473,141	)


	DISCONTINUED OPERATIONS		$	—			$	—			$	—			$	(185,479	)		$	(185,479	)


NET INCOME (LOSS)		$	(581,901	)		$	326,688			$	99,285			$	(515,293	)		$	(671,221	)




Nine months ended September 30, 2013
		Natural Gas				Marketing and				Pipeline				Corporate and				Consolidated
		Operations				Production				Operations				Other				Consolidated

OPERATING REVENUES		$	70,891,243			$	13,852,389			$	302,608			$	—			$	85,046,240
Intersegment elimination			(242,502	)			(5,517,763	)			—				—				(5,760,265	)

Total operating revenue			70,648,741				8,334,626				302,608				—				79,285,975

COST OF SALES			39,948,344				12,312,274				—				—				52,260,618
Intersegment elimination			(242,502	)			(5,517,763	)			—				—				(5,760,265	)

Total cost of sales			39,705,842				6,794,511				—				—				46,500,353


GROSS MARGIN		$	30,942,899			$	1,540,115			$	302,608			$	—			$	32,785,622

OPERATING EXPENSES			23,272,605				1,109,762				132,881				697,091				25,212,339
Intersegment elimination			(12,569	)			—				—				(58,845	)			(71,414	)

Total operating expenses			23,260,036				1,109,762				132,881				638,246				25,140,925


OPERATING INCOME (LOSS)		$	7,682,863			$	430,353			$	169,727			$	(638,246	)		$	7,644,697


DISCONTINUED OPERATIONS		$	—			$	—			$	—			$	(218,837	)		$	(218,837	)


NET INCOME (LOSS)		$	3,895,895			$	297,808			$	103,640			$	(840,874	)		$	3,456,469


Nine months ended September 30, 2012
		Natural Gas				Marketing and				Pipeline				Corporate and				Consolidated
		Operations				Production				Operations				Other				Consolidated

OPERATING REVENUES		$	53,349,493			$	8,743,756			$	305,039			$	—			$	62,398,288
Intersegment elimination			(241,659	)			(3,986,476	)			—				—				(4,228,135	)

Total operating revenue			53,107,834				4,757,280				305,039				—				58,170,153

COST OF SALES			27,090,234				7,792,965				—				—				34,883,199
Intersegment elimination			(241,659	)			(3,986,476	)			—				—				(4,228,135	)

Total cost of sales			26,848,575				3,806,489				—				—				30,655,064


GROSS MARGIN		$	26,259,259			$	950,791			$	305,039			$	—			$	27,515,089

OPERATING EXPENSES			20,452,543				733,384				139,691				382,330				21,707,948


OPERATING INCOME (LOSS)		$	5,806,716			$	217,407			$	165,348			$	(382,330	)		$	5,807,141


DISCONTINUED OPERATIONS		$	—			$	—			$	—			$	(382,006	)		$	(382,006	)


NET INCOME (LOSS)		$	2,729,686			$	386,429			$	160,542			$	(1,389,223	)		$	1,887,434



Schedule of Company's Assets by Reportable Segments	'

	The following table presents the Company’s assets by reportable segments:




			Natural Gas				Marketing and				Pipeline				Corporate and				Consolidated
			Operations				Production				Operations				Other				Consolidated

	As of September 30, 2013

	Goodwill		$	14,891,377			$	2,101,744			$	—			$	—			$	16,993,121
	Investment in unconsolidated affiliate			—				351,724				—				—				351,724

	Total assets		$	161,232,659			$	11,515,386			$	617,798			$	79,078,691			$	252,444,534
	Intersegment eliminations			(40,781,547	)			(3,384,389	)			(28,100	)			(20,773,177	)			(64,967,213	)

	Total assets		$	120,451,112			$	8,130,997			$	589,698			$	58,305,514			$	187,477,321


	As of December 31, 2012

	Goodwill		$	14,891,377			$	—			$	—			$	—			$	14,891,377
	Investment in unconsolidated affiliate			—				321,731				—				—				321,731

	Total assets		$	169,616,395			$	8,786,247			$	632,466			$	68,443,708			$	247,478,816
	Intersegment eliminations			(46,338,335	)			(447,549	)			(16,073	)			(26,213,400	)			(73,015,357	)

	Total assets		$	123,278,060			$	8,338,698			$	616,393			$	42,230,308			$	174,463,459

Summary_of_Business_and_Basis_2

Summary of Business and Basis of Presentation - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
			Segment
			Wells
Summary Of Business And Accounting Policies [Line Items]	'	'	'	'
Number of reporting segments	'	'	5	'
Number of natural gas producing wells and gas gathering assets	'	'	160	'
Antidilutive securities	1,012	4,877	0	0
EWR [Member]	'	'	'	'
Summary Of Business And Accounting Policies [Line Items]	'	'	'	'
Gross percentage of working interest	'	'	46.00%	'
Average net revenue interest, percentage	'	'	39.00%	'
Marketing and Production Operations [Member]	'	'	'	'
Summary Of Business And Accounting Policies [Line Items]	'	'	'	'
Annually market of natural gas	'	'	1,800,000,000	'
Natural Gas Operations [Member]	'	'	'	'
Summary Of Business And Accounting Policies [Line Items]	'	'	'	'
Annual distribution of natural gas	'	'	33,000,000,000	'
Natural gas customers	'	'	70,000	'
Propane Operations [Member]	'	'	'	'
Summary Of Business And Accounting Policies [Line Items]	'	'	'	'
Commercial and agricultural customers	'	'	3,400	'

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

Sep. 25, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Apr. 01, 2012

Jun. 01, 2013

Sep. 30, 2013

Jun. 04, 2012

Sep. 30, 2013

Apr. 01, 2012

Apr. 30, 2012

Dec. 31, 2012

Apr. 01, 2012

John D. Oil and Gas Marketing [Member]

Station Street 8500 [Member]

Loring Pipeline Lease and Related Property [Member]

Leased Pipeline and Leased Pipeline Easements [Member]

Public Gas Company, Inc. [Member]

Underwriter

Building [Member]

Land [Member]

Kentucky [Member]

Customer

Business Acquisition [Line Items]

Acquisition cost

$600,000

Number of shares issued for payment

256,926

Purchase consideration paid

2,641,199

Underwriting discounts or commissions in connection with the issuance

Number of underwriters facilitating acquisition

Contingent earn out payment period

'5 years

Targeted EBITDA amount for contingent earn out payments

810,432

Earn out payment in case actual EBITDA remain less than target EBITDA

Earn out payment in case actual EBITDA meets or exceeds target EBITDA

'575000

Trading days used to calculate earn out payments

'20 days

Fair value of earn-out provision

2,250,000

Business combination estimated current liability for earn out payment

669,396

Amount allocated to goodwill

2,101,744

Amount contributed to the Company's revenues

2,117,165

1,809,832

8,334,626

4,757,280

548,471

755,995

Amount contributed to the company's net income

-1,004,338

-671,221

3,456,469

1,887,434

47,399

16,632

Property, plant and equipment amounts

1,607,915

244,859

Public foreclosure auction amount

4,500,000

Shares issued to purchase Loring Pipeline

2,250,004

2,250,000

Lease payments per year

300,000

Duration of lease payments

'10 years

Annual service fee

120,000

Annual service fee charge

0.0125

Additional shares of common stock

210,951

Total fair value of all the assets

605,352

6,320,000

Discount rate of present value of the lease payments

90.00%

Present value of the minimum lease payment

2,208,026

Percentage of stock purchased

100.00%

Cash purchase price of pipeline and rights-of-way assets

1,600,000

Product delivered to number of customers

1,600

Costs related to the transaction

51,187

Amount allocated to Goodwill

142,971

Goodwill adjusted

16,993,121

14,891,377

283,425

2,101,744

283,425

Expected goodwill to be deductible for tax purpose

Acquisitions_Estimated_Fair_Va

Acquisitions - Estimated Fair Value of Assets Acquired and Liabilities Assumed (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Apr. 01, 2012	Jun. 01, 2013	Jun. 01, 2013	Apr. 01, 2012	Jun. 01, 2013	Jun. 01, 2013
				John D. Oil and Gas Marketing [Member]	John D. Oil and Gas Marketing [Member]	Public Gas Company, Inc. [Member]	Customer Relationships [Member]	Customer Relationships [Member]
					Scenario, Previously Reported [Member]		John D. Oil and Gas Marketing [Member]	John D. Oil and Gas Marketing [Member]
								Scenario, Previously Reported [Member]
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'
Current assets	'	'	'	'	'	$69,634	'	'
Property, plant and equipment	'	'	'	21,600	21,600	1,577,592	'	'
Goodwill	16,993,121	14,891,377	283,425	2,101,744	1,625,518	283,425	'	'
Total assets acquired	'	'	'	4,923,344	4,148,344	1,930,651	'	'
Current liabilities	'	'	'	669,396	196,000	184,770	'	'
Long-term liabilities	'	'	'	1,580,604	1,279,000	194,403	'	'
Total liabilities assumed	'	'	'	2,250,000	1,475,000	379,173	'	'
Net assets acquired	'	'	'	2,641,199	2,641,199	1,551,478	'	'
Customer relationships	'	'	'	'	'	'	2,800,000	2,500,000
Less effective settlement of pre-existing relationships, Settlement of note receivable	'	'	'	$32,145	$30,919	'	'	'

Acquisitions_Financial_Informa

Acquisitions - Financial Information of Company for Acquisition (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Business Acquisition [Line Items]	'	'	'	'
Revenues	$15,174,236	$12,363,196	$79,285,975	$58,170,153
Net income (loss)	-1,004,338	-671,221	3,456,469	1,887,434
Basic and diluted earnings (loss) per share	($0.10)	($0.08)	$0.39	$0.23
John D. Oil and Gas Marketing [Member]	'	'	'	'
Business Acquisition [Line Items]	'	'	'	'
Net income (loss)	47,399	'	16,632	'
Revenues	'	12,896,111	80,777,989	60,059,902
Net income (loss)	'	($481,492)	$3,867,460	$2,475,568
Basic and diluted earnings (loss) per share	'	($0.06)	$0.43	$0.30

Discontinued_Operations_Schedu

Discontinued Operations - Schedule of Revenue and Income from Discontinued Operations Associated with Independence (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Loss from discontiuned operations	($113,022)	($185,479)	($218,837)	($382,006)
Basic and diluted loss from discontinued operations per share	($0.01)	($0.02)	($0.02)	($0.05)
Independence [Member]	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Independence revenues	807,508	605,262	3,168,467	3,075,972
Independence pretax loss	-194,468	-209,416	-364,739	-525,332
Independence income tax benefit	81,446	23,937	145,902	143,326
Loss from discontiuned operations	($113,022)	($185,479)	($218,837)	($382,006)
Basic and diluted loss from discontinued operations per share	($0.01)	($0.02)	($0.02)	($0.05)

Discontinued_Operations_Schedu1

Discontinued Operations - Schedule of Major Classes of Assets and Liabilities Included in Sale of Independence (Detail) (Independence [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
Independence [Member]	'	'
Assets:	'	'
Accounts receivable, net	$310,721	$626,249
Inventory	156,565	210,035
Property, plant & equipment, net	1,973,738	2,198,447
Total assets	2,441,024	3,034,731
Liabilities:	'	'
Deferred payments received from levelized billing	143,314	189,706
Total liabilities	$143,314	$189,706

Goodwill_Change_in_Companys_Go

Goodwill - Change in Company's Goodwill Balance (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Apr. 01, 2012	Sep. 30, 2013	Jun. 01, 2013
	Sep. 30, 2013	Dec. 31, 2012	Apr. 01, 2012	John D. Oil and Gas Marketing [Member]	John D. Oil and Gas Marketing [Member]
Goodwill [Line Items]	'	'	'	'	'
Beginning balance	$16,993,121	$14,891,377	$283,425	'	$2,101,744
JDOG Marketing acquisition	'	'	'	2,101,744	'
Ending balance	$16,993,121	$14,891,377	$283,425	'	$2,101,744

Marketable_Securities_Addition

Marketable Securities - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Amortized Cost And Fair Value Debt Securities [Abstract]	'	'	'
Available-for-sale securities	$0	$0	'
Held-to-maturity securities	0	'	'
Trading securities	'	'	$0

Marketable_Securities_Summary_

Marketable Securities - Summary of Available-For-Sale Securities Owned by Company (Detail) (Common Stock [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
Common Stock [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Investment at cost	$238,504	$238,504
Unrealized gains	146,246	105,842
Unrealized losses	'	'
Estimated fair value	$384,750	$344,346

Fair_Value_Measurements_Fair_V

Fair Value Measurements - Fair Value Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (Fair Value, Measurements, Recurring [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Common stock	$384,750	$344,346
LIABILITIES	'	'
Contingent consideration	2,465,000	'
Level 1 [Member]	'	'
ASSETS	'	'
Common stock	384,750	344,346
LIABILITIES	'	'
Contingent consideration	'	'
Level 2 [Member]	'	'
ASSETS	'	'
Common stock	'	'
LIABILITIES	'	'
Contingent consideration	'	'
Level 3 [Member]	'	'
ASSETS	'	'
Common stock	'	'
LIABILITIES	'	'
Contingent consideration	$2,465,000	'

Fair_Value_Measurements_Reconc

Fair Value Measurements - Reconciliation of Beginning and Ending Balances of Contingent Consideration Liability Categorized Under Level 3 of Fair Value (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Total (gains) losses for period: Included in net income	$215,000
Contingent Consideration [Member]	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Transfers into level 3	'
Transfers out of level 3	'
Total (gains) losses for period: Included in net income	215,000
Total gains or losses for period Included in other comprehensive income	'
Purchases	'
Sales	'
Settlements	'
Issuances	2,250,000
Closing balance	$2,465,000

Fair_Value_Measurements_Quanti

Fair Value Measurements - Quantitative Information about Level 3 Fair Value Measures (Detail) (Contingent Consideration [Member], Level 3 [Member], USD $)	9 Months Ended
	Sep. 30, 2013
Fair Value, Option, Quantitative Disclosures [Line Items]	'
Fair Value	$2,465,000
Monte Carlo Analysis [Member] \| Maximum [Member]	'
Fair Value, Option, Quantitative Disclosures [Line Items]	'
Forecasted annual EBITDA	1,500,000
Weighted average cost of capital	19.00%
U.S. Treasury yields	3.40%
Projection risk adjustment	-3.00%
Monte Carlo Analysis [Member] \| Minimum [Member]	'
Fair Value, Option, Quantitative Disclosures [Line Items]	'
Forecasted annual EBITDA	$1,000,000
Weighted average cost of capital	19.00%
U.S. Treasury yields	0.00%
Projection risk adjustment	-5.00%
Discounted Cash Flow [Member] \| Maximum [Member]	'
Fair Value, Option, Quantitative Disclosures [Line Items]	'
U.S. Treasury yields	1.10%
Credit spread	2.40%
Discounted Cash Flow [Member] \| Minimum [Member]	'
Fair Value, Option, Quantitative Disclosures [Line Items]	'
U.S. Treasury yields	0.00%
Credit spread	1.90%

Credit_Facilities_and_LongTerm2

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

Apr. 12, 2013

Sep. 30, 2013

Dec. 31, 2012

Apr. 12, 2013

Feb. 13, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Senior Unsecured Notes [Member]

Bank of America [Member]

Sun Life Assurance Company of Canada [Member]

Yadkin Valley Bank [Member]

Revolving Credit Facility [Member]

DebtServiceAccounts

Bank of America [Member]

Yadkin Valley Bank [Member]

Minimum [Member]

Maximum [Member]

Line of Credit Facility [Line Items]

Maximum borrowing credit facility

$30,000,000

Line of credit maturity date

13-Feb-13

1-Apr-17

Interest on amount outstanding

'LIBOR plus 175 to 225 basis points

Annual commitment fee

0.25%

0.45%

Outstanding borrowings

300,000

400,000

18,200,000

23,900,000

Weighted average interest rate on the revolving credit facility

3.26%

3.14%

3.30%

3.26%

4.50%

Changes in interest rate on amount outstanding

1.75%

2.25%

Debt instrument, interest rate, effective percentage rate range, minimum

4.50%

Debt instrument, interest rate, effective percentage rate range, maximum

16.00%

Line of credit facility agreement expiration period

'1 year

Commercial line of credit agreement

500,000

Period consider for distribution and redemption restriction

'60 months

Percent of net income consider for distribution and redemption restriction

80.00%

Total dividends and distributions made in the immediately preceding period

'60 months

Aggregate consolidated net income

100.00%

Rate of indebtedness

60.00%

Interest coverage ratio

150.00%

Maximum percentage of dividend distribution redemptions of net income

70.00%

Irrevocable letter of credit

750,000

Number of debt service reserve accounts

Interest payment period

'1 year

Debt service reserve account

$1,079,000

$1,078,000

Credit_Facilities_and_LongTerm3

Credit Facilities and Long-Term Debt - Summary of Outstanding Long-Term Debt Balances (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Summary of outstanding long-term debt balances	'	'
Total notes payable	$43,827,929	$44,334,240
Less: current portion	3,504,377	633,498
Notes payable, long-term portion	40,323,552	43,700,742
LIBOR Plus 1.75 to 2.25%, Bank of America Amortizing Term Loan, Due April 1, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Total notes payable	9,500,000	10,000,000
6.16%, Senior Unsecured Notes, Due June 29, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Total notes payable	13,000,000	13,000,000
5.38%, Sun Life Fixed Rate Note, Due June 1, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Total notes payable	15,334,000	15,334,000
LIBOR Plus 3.85%, Sun Life Floating Rate Note, Due May 3, 2014 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Total notes payable	3,000,000	3,000,000
4.15% Sun Life Senior Secured Guaranteed Note, Due June 1, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Total notes payable	2,989,552	2,989,552
Vehicle Loan [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Total notes payable	$4,377	$10,688

Credit_Facilities_and_LongTerm4

Credit Facilities and Long-Term Debt - Summary of Outstanding Long-Term Debt Balances (Parenthetical) (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
LIBOR Plus 1.75 to 2.25%, Bank of America Amortizing Term Loan, Due April 1, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Notes payable, maturity date	1-Apr-17	1-Apr-17
LIBOR Plus 1.75 to 2.25%, Bank of America Amortizing Term Loan, Due April 1, 2017 [Member] \| Minimum [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Changes in interest rate on amount outstanding	1.75%	1.75%
LIBOR Plus 1.75 to 2.25%, Bank of America Amortizing Term Loan, Due April 1, 2017 [Member] \| Maximum [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Changes in interest rate on amount outstanding	2.25%	2.25%
6.16%, Senior Unsecured Notes, Due June 29, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Changes in interest rate, percentage	6.16%	6.16%
Notes payable, maturity date	29-Jun-17	29-Jun-17
5.38%, Sun Life Fixed Rate Note, Due June 1, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Changes in interest rate, percentage	5.38%	5.38%
Notes payable, maturity date	1-Jun-17	1-Jun-17
LIBOR Plus 3.85%, Sun Life Floating Rate Note, Due May 3, 2014 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Changes in interest rate on amount outstanding	3.85%	3.85%
Notes payable, maturity date	3-May-14	3-May-14
4.15% Sun Life Senior Secured Guaranteed Note, Due June 1, 2017 [Member]	'	'
Summary of outstanding long-term debt balances	'	'
Changes in interest rate, percentage	4.15%	4.15%
Notes payable, maturity date	1-Jun-17	1-Jun-17

Stock_Compensation_Additional_

Stock Compensation - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Number of options granted during period	0	'	'
Options outstanding	15,000	'	35,000
Number of stock options exercised	20,000	'	'
Exercise of stock options	$159,500	'	'
Minimum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Options vest period	'4 years	'	'
Options exercisable period	'5 years	'	'
Maximum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Options vest period	'5 years	'	'
Options exercisable period	'10 years	'	'
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	'	'
Number of options granted during period	0	'	'
2012 Non-Employee Director Stock Award Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Number of common shares issued subject to adjustment	250,000	'	'
Number of options granted during period	0	'	'
Two Thousand Two Stock Option Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Number of common shares issued subject to adjustment	'	'	300,000
Number of options granted during period	0	0	'
Stock option expired	4-Oct-12	'	'
Options outstanding	15,000	'	35,000
Total unrecognized compensation cost	808	'	3,231
Number of stock options exercised	20,000	'	'
Exercise of stock options	$159,500	'	'
Cost recognized over period	'1 year	'	'

Stock_Compensation_Summary_of_

Stock Compensation - Summary of Status of Outstanding Stock Options (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Roll Forward]	'
Number of Shares Outstanding, Beginning Balance	35,000
Granted, Number of Shares	0
Exercised, Number of Shares	-20,000
Expired, Number of Shares	'
Number of Shares Outstanding, Ending Balance	15,000
Exercisable, Number of Shares Outstanding	12,500
Weighted Average Exercise Price Outstanding, Beginning Balance	$8.66
Granted, Weighted Average Exercise Price	'
Exercised, Weighted Average Exercise Price	$7.98
Expired, Weighted Average Exercise Price	'
Weighted Average Exercise Price Outstanding, Ending Balance	$9.58
Exercisable, Weighted Average Exercise Price	$9.47
Aggregate Intrinsic Value Outstanding, Beginning Balance	$31,550
Aggregate Intrinsic Value Outstanding, Ending Balance	8,800
Exercisable, Aggregate Intrinsic Value	$8,800

Stock_Compensation_Summary_of_1

Stock Compensation - Summary of Status of Options Outstanding (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013
	Sep. 30, 2013	Dec. 31, 2012	6/3/2009 [Member]	12/1/2010 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'	'
Grant Date	'	'	3-Jun-09	1-Dec-10
Exercise Price	'	'	$8.44	$10.15
Number Outstanding	15,000	35,000	5,000	10,000
Weighted Average Exercise Price	$9.58	$8.66	$8.44	$10.15
Weighted Average Remaining Contractual Life (Years)	'	'	'8 months 1 day	'7 years 2 months 1 day
Number Exercisable	12,500	'	5,000	7,500
Weighted Average Exercise Price	'	'	$8.44	$10.15

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Compensation And Retirement Disclosure [Abstract]	'	'	'	'	'
Annual contribution of employees salaries	'	'	3.00%	'	'
Discretionary contributions made by an employer to a defined contribution plan	'	'	3.00%	'	'
Expense related to plan	$108,950	$92,511	$306,467	$329,271	'
Company makes matching contributions in form of common stock, percent	'	'	10.00%	'	'
Company makes matching contributions in form of common stock	14,475	12,039	41,912	39,235	'
Contribution to ESOP by company	'	'	0	0	'
Maximum age criteria for retirees to remain on the same medical plan to retain coverage	'	'	'60 years	'	'
Defined postretirement health benefit plan	'	'	125	'	'
Minimum age criteria for retirees to remain on the same medical plan to retain coverage	'	'	'65 years	'	'
Percentage rate of contribution retirees health plan	'	'	125.00%	'	'
Value of plan assets	$149,754	'	$149,754	'	$163,313

Income_Taxes_Federal_Statutory

Income Taxes - Federal Statutory Rate to Pre-Tax Income or Loss (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Abstract]	'	'	'	'
Tax expense (benefit) at statutory rate of 34%	($540,690)	($415,431)	$1,952,123	$1,112,045
State income tax, net of Federal tax exp (benefit)	-64,533	-59,436	232,992	159,101
Amortization of deferred investment tax credits	-5,265	-5,265	-15,794	-15,794
Adjustment to tax return filed	-103,012	-245,189	-103,012	-245,189
Other	14,554	-10,789	-77	-8,883
Total income tax expense (benefit)	($698,946)	($736,110)	$2,066,232	$1,001,280

Income_Taxes_Federal_Statutory1

Income Taxes - Federal Statutory Rate to Pre-Tax Income or Loss (Parenthetical) (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Abstract]	'	'	'	'
Statutory income tax rate	34.00%	34.00%	34.00%	34.00%

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'	'	'	'
Income tax benefit adjustments	$103,012	$245,189	$103,012	$245,189	'
Unrecognized tax benefits having material impact	0	'	0	'	'
Adjustments recognized for uncertain tax benefits	0	0	0	0	'
Interest and penalties related to unrecognized tax positions, accrued	0	'	0	'	0
Unrecognized interest or penalties	$0	$0	$0	$0	'

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'	'	'	'
Balance due within one year	$1,785	'	$1,785	'	$12,615
John D. Oil and Gas Marketing [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Annual interest rate	'	'	7.00%	'	'
Principal balance due	0	'	0	'	35,409
Balance due within one year	0	'	0	'	10,998
Balance due to John D. Oil and Gas Marketing related to lease payments	0	'	0	'	0
Maturity date of note receivable	'	'	31-Dec-16	'	'
Agreement date to lease pipeline from John D. Oil and Gas Marketing	'	'	31-Dec-16	'	'
Lease expense	0	3,300	5,500	9,900	'
Employee [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Annual interest rate	'	'	4.00%	'	'
Principal balance due	98,689	'	98,689	'	99,856
Balance due within one year	1,785	'	1,785	'	1,617
Maturity date of note receivable	'	'	1-Dec-17	'	'
Amortization schedule for payments	'	'	'30 years	'	'
Affiliated Entity [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Accrued liability, related parties	$116,624	'	$116,624	'	$595,240

Related_Party_Transactions_Amo

Related Party Transactions - Amounts Due from and Due to Related Parties (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	$199,690	$522,557
Accounts Payable, Total	235,191	47,929
Amounts included in discontinued operations [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	'	'
Accounts Payable, Total	'	3,868
Amounts included in continuing operations [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	199,690	522,557
Accounts Payable, Total	235,191	47,929
John D. Oil and Gas Marketing [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	'	3,282
Accounts Payable, Total	'	40,518
Cobra Pipeline [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	119,176	21,698
Accounts Payable, Total	14,641	'
Orwell Trumbell Pipeline [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	10,793	90,385
Accounts Payable, Total	'	'
Great Plains Exploration [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	8,095	142,740
Accounts Payable, Total	36,185	9
Big Oats Oil Field Supply [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	472	769
Accounts Payable, Total	107,467	11,270
Kykuit Resources [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	'	98,037
Accounts Payable, Total	'	'
John D. Oil and Gas Company [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	90	'
Accounts Payable, Total	62,845	'
Sleepy Hollow Oil & Gas [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	15,128	143,697
Accounts Payable, Total	'	'
Other [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	45,936	21,949
Accounts Payable, Total	14,053	'
Total related party balances [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accounts Receivable, Total	199,690	522,557
Accounts Payable, Total	$235,191	$51,797

Related_Party_Transactions_Sum

Related Party Transactions - Summary of Related Party Transactions (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	$728,858	$740,622	$3,459,317	$3,584,796
Pipeline Construction Purchases	603,360	215,629	2,088,727	697,851
Rent, Supplies, Consulting and Other Purchases	185,421	105,855	606,848	334,290
Natural Gas Sales	72,910	5,890	168,243	35,090
Rental Income and Other Sales	63,739	'	186,572	'
Management and Other Sales	'	5,565	'	54,399
John D. Oil and Gas Marketing [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	'	434,092	952,899	1,843,487
Pipeline Construction Purchases	'	'	'	9,870
Rent, Supplies, Consulting and Other Purchases	'	3,856	7,271	5,988
Natural Gas Sales	'	3,282	5,470	3,282
Rental Income and Other Sales	'	'	'	'
Management and Other Sales	'	'	'	6,564
Cobra Pipeline [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	227,381	22,793	737,252	305,311
Pipeline Construction Purchases	'	'	'	890
Rent, Supplies, Consulting and Other Purchases	'	2,176	'	2,667
Natural Gas Sales	70,635	'	115,116	'
Rental Income and Other Sales	218	'	243	'
Management and Other Sales	'	3,558	'	23,012
Orwell Trumbell Pipeline [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	51,621	50,535	469,661	348,191
Pipeline Construction Purchases	'	'	'	'
Rent, Supplies, Consulting and Other Purchases	'	'	'	19,429
Natural Gas Sales	115	128	10,883	1,062
Rental Income and Other Sales	31,582	'	31,883	'
Management and Other Sales	'	'	'	2,898
Great Plains Exploration [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	189,991	81,535	506,716	335,571
Pipeline Construction Purchases	'	'	854	'
Rent, Supplies, Consulting and Other Purchases	1,341	'	1,341	'
Natural Gas Sales	669	486	13,348	5,372
Rental Income and Other Sales	1,500	'	31,809	'
Management and Other Sales	'	1,773	'	9,143
Big Oats Oil Field Supply [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	'	'	'	'
Pipeline Construction Purchases	603,360	215,629	2,081,043	687,091
Rent, Supplies, Consulting and Other Purchases	161,597	69,823	465,269	194,854
Natural Gas Sales	78	29	2,824	1,454
Rental Income and Other Sales	800	'	925	'
Management and Other Sales	'	187	'	6,951
John D. Oil and Gas Company [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	186,921	90,270	554,466	462,343
Pipeline Construction Purchases	'	'	5,976	'
Rent, Supplies, Consulting and Other Purchases	'	'	'	'
Natural Gas Sales	143	144	286	'
Rental Income and Other Sales	6,333	'	20,923	'
Management and Other Sales	'	'	'	'
Sleepy Hollow Oil & Gas [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	'	'	'	'
Pipeline Construction Purchases	'	'	'	'
Rent, Supplies, Consulting and Other Purchases	'	'	'	'
Natural Gas Sales	'	'	'	'
Rental Income and Other Sales	124	'	562	'
Management and Other Sales	'	'	'	5,113
Kykuit Resources [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	'	'	'	'
Pipeline Construction Purchases	'	'	'	'
Rent, Supplies, Consulting and Other Purchases	'	'	'	'
Rental Income and Other Sales	'	'	1,050	'
OsAir [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	51,891	43,029	182,871	191,160
Pipeline Construction Purchases	'	'	'	'
Rent, Supplies, Consulting and Other Purchases	7,198	'	87,671	14,181
Natural Gas Sales	139	144	762	'
Rental Income and Other Sales	22,910	'	54,378	'
Management and Other Sales	'	'	'	'
Other [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Natural Gas Purchases	21,053	18,368	55,452	98,733
Pipeline Construction Purchases	'	'	854	'
Rent, Supplies, Consulting and Other Purchases	15,285	30,000	45,296	97,171
Natural Gas Sales	1,131	1,677	19,554	23,920
Rental Income and Other Sales	272	'	44,799	'
Management and Other Sales	'	$47	'	$718

Operating_Segments_Summary_of_

Operating Segments - Summary of Financial Information for Operating Segments (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	$15,174,236	$12,363,196	$79,285,975	$58,170,153
Total cost of sales	7,241,886	5,725,120	46,500,353	30,655,064
GROSS MARGIN	7,932,350	6,638,076	32,785,622	27,515,089
Total operating expenses	8,936,094	7,111,217	25,140,925	21,707,948
OPERATING INCOME (LOSS)	-1,003,744	-473,141	7,644,697	5,807,141
DISCONTINUED OPERATIONS	-113,022	-185,479	-218,837	-382,006
Amount contributed to the company's net income	-1,004,338	-671,221	3,456,469	1,887,434
Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	17,170,462	13,597,181	85,046,240	62,398,288
Total cost of sales	9,238,112	6,959,105	52,260,618	34,883,199
Total operating expenses	8,961,279	'	25,212,339	'
Intersegment Elimination [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	-1,996,226	-1,233,985	-5,760,265	-4,228,135
Total cost of sales	-1,996,226	-1,233,985	-5,760,265	-4,228,135
Total operating expenses	-25,185	'	-71,414	'
Natural Gas Operations [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	12,957,782	10,458,202	70,648,741	53,107,834
Total cost of sales	5,540,332	4,164,358	39,705,842	26,848,575
GROSS MARGIN	7,417,450	6,293,844	30,942,899	26,259,259
Total operating expenses	8,050,025	6,731,563	23,260,036	20,452,543
OPERATING INCOME (LOSS)	-632,575	-437,719	7,682,863	5,806,716
DISCONTINUED OPERATIONS	'	'	'	'
Amount contributed to the company's net income	-579,412	-581,901	3,895,895	2,729,686
Natural Gas Operations [Member] \| Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	13,034,925	10,535,653	70,891,243	53,349,493
Total cost of sales	5,617,475	4,241,809	39,948,344	27,090,234
Total operating expenses	8,050,025	'	23,272,605	'
Natural Gas Operations [Member] \| Intersegment Elimination [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	-77,143	-77,451	-242,502	-241,659
Total cost of sales	-77,143	-77,451	-242,502	-241,659
Total operating expenses	'	'	-12,569	'
Marketing and Production [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	2,117,165	1,809,832	8,334,626	4,757,280
Total cost of sales	1,701,554	1,560,762	6,794,511	3,806,489
GROSS MARGIN	415,611	249,070	1,540,115	950,791
Total operating expenses	604,673	181,982	1,109,762	733,384
OPERATING INCOME (LOSS)	-189,062	67,088	430,353	217,407
DISCONTINUED OPERATIONS	'	'	'	'
Amount contributed to the company's net income	-129,525	326,688	297,808	386,429
Marketing and Production [Member] \| Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	4,036,248	2,966,366	13,852,389	8,743,756
Total cost of sales	3,620,637	2,717,296	12,312,274	7,792,965
Total operating expenses	604,673	'	1,109,762	'
Marketing and Production [Member] \| Intersegment Elimination [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	-1,919,083	-1,156,534	-5,517,763	-3,986,476
Total cost of sales	-1,919,083	-1,156,534	-5,517,763	-3,986,476
Total operating expenses	'	'	'	'
Pipeline Operations [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	99,289	95,162	302,608	305,039
Total cost of sales	'	'	'	'
GROSS MARGIN	99,289	95,162	302,608	305,039
Total operating expenses	41,746	39,302	132,881	139,691
OPERATING INCOME (LOSS)	57,543	55,860	169,727	165,348
DISCONTINUED OPERATIONS	'	'	'	'
Amount contributed to the company's net income	42,548	99,285	103,640	160,542
Pipeline Operations [Member] \| Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	99,289	95,162	302,608	305,039
Total cost of sales	'	'	'	'
Total operating expenses	41,746	'	132,881	'
Pipeline Operations [Member] \| Intersegment Elimination [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	'	'	'	'
Total cost of sales	'	'	'	'
Total operating expenses	'	'	'	'
Corporate and Other [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	'	'	'	'
Total cost of sales	'	'	'	'
GROSS MARGIN	'	'	'	'
Total operating expenses	239,650	158,370	638,246	382,330
OPERATING INCOME (LOSS)	-239,650	-158,370	-638,246	-382,330
DISCONTINUED OPERATIONS	-113,022	-185,479	-218,837	-382,006
Amount contributed to the company's net income	337,949	-515,293	-840,874	-1,389,223
Corporate and Other [Member] \| Operating Segments [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	'	'	'	'
Total cost of sales	'	'	'	'
Total operating expenses	264,835	'	697,091	'
Corporate and Other [Member] \| Intersegment Elimination [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Total operating revenue	'	'	'	'
Total cost of sales	'	'	'	'
Total operating expenses	($25,185)	'	($58,845)	'

Operating_Segments_Schedule_of

Operating Segments - Schedule of Company's Assets by Reportable Segments (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Apr. 01, 2012
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Goodwill	$16,993,121	$14,891,377	$283,425
Investment in unconsolidated affiliate	351,724	321,731	'
Total assets	187,477,321	174,463,459	'
Operating Segments [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Goodwill	16,993,121	14,891,377	'
Investment in unconsolidated affiliate	351,724	321,731	'
Total assets	252,444,534	247,478,816	'
Intersegment Elimination [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	-64,967,213	-73,015,357	'
Natural Gas Operations [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	120,451,112	123,278,060	'
Natural Gas Operations [Member] \| Operating Segments [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Goodwill	14,891,377	14,891,377	'
Investment in unconsolidated affiliate	'	'	'
Total assets	161,232,659	169,616,395	'
Natural Gas Operations [Member] \| Intersegment Elimination [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	-40,781,547	-46,338,335	'
Marketing and Production [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	8,130,997	8,338,698	'
Marketing and Production [Member] \| Operating Segments [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Goodwill	2,101,744	'	'
Investment in unconsolidated affiliate	351,724	321,731	'
Total assets	11,515,386	8,786,247	'
Marketing and Production [Member] \| Intersegment Elimination [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	-3,384,389	-447,549	'
Pipeline Operations [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	589,698	616,393	'
Pipeline Operations [Member] \| Operating Segments [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Goodwill	'	'	'
Investment in unconsolidated affiliate	'	'	'
Total assets	617,798	632,466	'
Pipeline Operations [Member] \| Intersegment Elimination [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	-28,100	-16,073	'
Corporate and Other [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	58,305,514	42,230,308	'
Corporate and Other [Member] \| Operating Segments [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Goodwill	'	'	'
Investment in unconsolidated affiliate	'	'	'
Total assets	79,078,691	68,443,708	'
Corporate and Other [Member] \| Intersegment Elimination [Member]	'	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'	'
Total assets	($20,773,177)	($26,213,400)	'

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)

9 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2010

Sep. 30, 2013

Dec. 31, 2012

Oct. 26, 2011

Dec. 31, 2010

Sep. 30, 2013

Dec. 31, 2012

Oct. 26, 2011

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2012

Aug. 08, 2012

Sep. 30, 2013

NEO [Member]

Orwell [Member]

Brainard [Member]

Minimum [Member]

Commitments Contingencies And Litigation [Line Items]

Minimum period of relief for economic loss

'4 years

Refundable costs of gas purchases not included in accounts

$1,100,000

Excess refundable costs of gas purchases included in accounts

1,050,000

Joint stipulation that finalized adjustments

1,100,000

-964,000

Joint stipulation modified refund period

'1 year

Joint stipulation modified refund period compared for utilities

'2 years

Order requiring refund period

'12 months

Unrecovered costs for purchased gas amount for audit adjustment

127,626

707,002

Refundable gas costs for audit adjustment

237,175

5,760

99,479

Increased and decreased Brainard collected excess gas costs

966,655

792,493

104,000

Actual collected excess gas cost

48,000

Recoverable refundable gas costs

104,000

Liability of customers

943,550

251,081

Accounts receivable trade from large industrial customer under chapter 11 bankruptcy protection

1,069,554

1,139,778

Allowance for doubtful accounts receivable for large industrial customer covered under bankruptcy protection act

774,000

Accounts receivable from customer under bankruptcy protection

$178,546

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (USD $)

9 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Nov. 05, 2013

Oct. 31, 2013

Oct. 15, 2013

Oct. 01, 2013

Nov. 05, 2013

Nov. 06, 2013

Nov. 13, 2013

Nov. 05, 2013

Subsequent Event [Member]

Mr. osbone, chairman and Chief Executive Officer[Member]

Thomas J. smith, Chief Financial Officer[Member]

Gas Natural Inc.[Member]

Independence [Member]

NEO [Member]

Orwell [Member]

Underwriting Agreement [Member]

Subsequent Event [Line Items]

Dividend declared per share

$0.05

Shares outstanding

10,371,678

8,369,752

10,371,678

Dividend paid

$3,598,449

$3,303,104

$466,726

Dividend payable record date

15-Oct-13

Number of shares for public offering

1,725,000

1,006,911

47,244

80,000

1,134,155

Price per share, public offering

$10

Underwritting discount

5.75%

Underwriting fees

100,000

Number of days option to purchase additional shares

'30 days

Maximum additional common shares available to purchase via over allotment option

170,000

Amount received for the offering

15,943,051

654,000

Proceeds from sale

2,300,000

Gain on sale of Independence

22,000

Order imposes civil forfeitures

$26,000

$50,000