The Monarch Cement Company (MCEM) 10-Q 8 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 28, 2013	Oct. 28, 2013
		Capital Stock [Member]	Class B Capital Stock [Member]
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Sep-13	'	'
Document Fiscal Period Focus	'Q3	'	'
Document Fiscal Year Focus	'2013	'	'
Entity Registrant Name	'MONARCH CEMENT CO	'	'
Entity Central Index Key	'0000067517	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	2,596,718	1,383,529
Trading Symbol	'mcem	'	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$3,341,534	$1,440,959
Receivables, less allowances of $1,125,000 in 2013 and $636,000 in 2012 for doubtful accounts	17,679,824	17,235,220
Inventories, priced at cost which is not in excess of market-	'	'
Finished cement	3,015,431	5,385,586
Work in process	2,006,587	3,040,112
Building products	4,433,174	4,324,133
Fuel, gypsum, paper sacks and other	7,495,147	6,760,554
Operating and maintenance supplies	13,261,676	13,244,419
Total inventories	30,212,015	32,754,804
Refundable federal and state income taxes	0	1,441,206
Deferred income taxes	750,000	750,000
Prepaid expenses	1,050,633	658,369
Assets held for sale, net	4,632,726	0
Total current assets	57,666,732	54,280,558
Property, Plant and Equipment, at cost, less accumulated depreciation and depletion of $186,308,480 in 2013 and $193,109,379 in 2012	81,415,534	83,179,004
Deferred Income Taxes	15,298,458	14,964,458
Investments, carried at fair value	22,475,500	24,761,746
Investments, carried at cost	2,618,904	2,618,904
Other Assets	1,345,226	1,483,475
Total Assets	180,820,354	181,288,145
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'
Accounts payable	8,550,311	11,186,677
Current portion of term loan	1,428,571	1,237,816
Current portion of other long-term debt	175,000	175,000
Accrued liabilities	6,907,924	7,141,353
Total current liabilities	17,061,806	19,740,846
Long-Term Debt	12,642,027	9,683,965
Accrued Postretirement Benefits	37,217,647	36,262,992
Accrued Pension Expense	12,456,494	13,241,529
STOCKHOLDERS' EQUITY:	'	'
Capital stock	6,429,995	6,490,117
Additional paid-in-capital	2,485,125	2,485,125
Retained earnings	96,553,328	97,214,376
Accumulated other comprehensive loss	-7,546,691	-7,374,773
Total stockholders' equity	101,442,380	102,358,813
Liabilities and Equity, Total	180,820,354	181,288,145
Class B Capital Stock [Member]	'	'
STOCKHOLDERS' EQUITY:	'	'
Capital stock	$3,520,623	$3,543,968

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Allowance for receivables	$1,125,000	$636,000
Accumulated depreciation and depletion	$186,308,480	$193,109,379
Capital stock, par value	$2.50	$2.50
Capital stock, shares authorized	10,000,000	10,000,000
Capital stock, shares issued	2,571,998	2,596,047
Capital stock, shares outstanding	2,571,998	2,596,047
Class B Capital Stock [Member]	'	'
Capital stock, par value	$2.50	$2.50
Capital stock, shares authorized	10,000,000	10,000,000
Capital stock, shares issued	1,408,249	1,417,587
Capital stock, shares outstanding	1,408,249	1,417,587

Condensed_Consolidated_Stateme

Condensed Consolidated Statements Of Income And Retained Earnings (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements Of Income And Retained Earnings [Abstract]	'	'	'	'
NET SALES	$40,947,350	$36,987,210	$101,691,856	$100,114,805
COST OF SALES	34,997,608	30,734,889	88,847,365	84,084,713
Gross profit from operations	5,949,742	6,252,321	12,844,491	16,030,092
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	3,900,586	3,715,906	11,448,710	11,002,205
Income from operations	2,049,156	2,536,415	1,395,781	5,027,887
OTHER INCOME (EXPENSE):	'	'	'	'
Interest income	49,458	27,708	109,855	82,720
Interest expense	-91,524	-121,962	-230,220	-359,659
Gain on sale of equity investments	0	3,605,597	3,881,872	4,173,141
Dividend income	87,786	19,014	1,579,408	44,801
Other, net	27,887	80,139	14,698	128,369
Other Income (Expense), Total	73,607	3,610,496	5,355,613	4,069,372
Income from continuing operations before income taxes	2,122,763	6,146,911	6,751,394	9,097,259
PROVISION FOR INCOME TAXES	613,000	1,715,000	1,890,000	2,538,000
Income from continuing operations	1,509,763	4,431,911	4,861,394	6,559,259
Discontinued operations:	'	'	'	'
Income (loss) from operations of Tulsa Dynaspan, Inc. (including gain on disposal of $2,628,000, $0, $2,625,000, and $0, respectively)	617,625	-3,011,537	-4,094,474	-4,439,363
PROVISION FOR (BENEFIT FROM) INCOME TAXES	155,000	-840,000	-1,145,000	-1,238,000
Income (loss) on discontinued operations	462,625	-2,171,537	-2,949,474	-3,201,363
NET INCOME	1,972,388	2,260,374	1,911,920	3,357,896
RETAINED EARNINGS, beginning of period	95,887,901	97,925,589	97,214,376	97,751,202
Less cash dividends	919,544	923,136	1,842,680	1,846,271
Less purchase and retirement of capital stock	387,417	0	730,288	0
RETAINED EARNINGS, end of period	$96,553,328	$99,262,827	$96,553,328	$99,262,827
Basic earnings (loss) per share:	'	'	'	'
From continuing operations	$0.37	$1.11	$1.21	$1.64
From discontinued operations	$0.12	($0.54)	($0.73)	($0.80)
Net earnings per share	$0.49	$0.57	$0.48	$0.84
Cash dividends per share	$0.23	$0.23	$0.46	$0.46

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements Of Income And Retained Earnings (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements Of Income And Retained Earnings [Abstract]	'	'	'	'
Gain on disposal of discontinued operation	$2,628,000	$0	$2,625,000	$0

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements Of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements Of Comprehensive Income [Abstract]	'	'	'	'
NET INCOME	$1,972,388	$2,260,374	$1,911,920	$3,357,896
OTHER COMPREHENSIVE INCOME (LOSS), net of deferred tax	'	'	'	'
UNREALIZED APPRECIATION (DEPRECIATION) ON AVAILABLE-FOR-SALE SECURITIES (Net of deferred tax expense (benefit) of $12,000, $1,836,000, $824,000, and $3,776,000, respectively)	18,000	2,759,597	1,237,872	5,667,141
RECLASSIFICATION ADJUSTMENT FOR SALE OF SECURITIES INCLUDED IN NET INCOME (Net of deferred tax expense (benefit) of $0, $1,440,000, $1,552,000, and $1,668,000, respectively)	0	-2,165,597	-2,329,872	-2,505,141
PENSION AND POSTRETIREMENT, PRIOR SERVICE COST (Net of deferred tax expense (benefit) of $(5,000), $(8,000), $(15,000), and $(17,000), respectively)	-7,244	-11,881	-21,732	-26,113
RECLASSIFICATION ADJUSTMENT FOR PENSION AND POSTRETIREMENT NET (GAIN) LOSS (Net of deferred tax expense (benefit) of $(199,000), $(201,000), $(598,000), and $(604,000), respectively)	299,784	300,032	898,350	905,229
TOTAL OTHER COMPREHENSIVE INCOME (LOSS), net of deferred tax	325,028	905,913	-171,918	4,093,342
COMPREHENSIVE INCOME	$2,297,416	$3,166,287	$1,740,002	$7,451,238

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements Of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements Of Comprehensive Income [Abstract]	'	'	'	'
Deferred tax expense (benefit) for unrealized appreciation (depreciation) on available for sale securities	$12,000	$1,836,000	$824,000	$3,776,000
Deferred tax expense (benefit) for reclassification adjustment for available for sale securities included in net income (loss)	0	1,440,000	1,552,000	1,668,000
Deferred tax expense (benefit) for pension and postretirement prior service cost	-5,000	-8,000	-15,000	-17,000
Deferred tax expense (benefit) for reclassification adjustment for pension and postretirement net (gain) loss	($199,000)	($201,000)	($598,000)	($604,000)

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements Of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
OPERATING ACTIVITIES:	'	'
Net income	$1,911,920	$3,357,896
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation, depletion and amortization	8,821,833	8,906,107
Deferred income taxes	-219,000	-54,000
Gain on disposal of assets	-2,770,792	-52,225
Realized gain on sale of equity investments	-3,881,872	-4,173,141
Postretirement benefits and pension expense	1,702,702	1,459,601
Change in assets and liabilities:	'	'
Receivables, net	-444,604	-5,461,573
Inventories	2,542,789	-1,953,958
Refundable income taxes	1,441,206	336,394
Prepaid expenses	-392,264	-67,258
Other assets	2,622	46,376
Accounts payable and accrued liabilities	-1,896,287	2,922,848
Net cash provided by operating activities	6,818,253	5,267,067
INVESTING ACTIVITIES:	'	'
Acquisition of property, plant and equipment	-12,769,695	-4,592,850
Proceeds from disposals of property, plant and equipment	3,934,653	65,709
Payment for purchases of available-for-sale equity investments	-914,340	0
Proceeds from disposals of available-for-sale equity investments	5,262,458	6,799,194
Net cash provided by (used for) investing activities	-4,486,924	2,272,053
FINANCING ACTIVITIES:	'	'
Increase (decrease) in revolving loan, net	-110,137	874,486
Proceeds from bank loans	4,472,950	0
Payments on bank loans	-1,071,429	-2,178,255
Net increase in restricted cash	0	-2,570,505
Payments on other long-term debt	-142,567	-146,478
Cash dividends paid	-2,765,816	-3,692,543
Purchases of capital stock	-813,755	0
Net cash used for financing activities	-430,754	-7,713,295
Net increase (decrease) in cash and cash equivalents	1,900,575	-174,175
Cash and Cash Equivalents, beginning of year	1,440,959	1,123,870
Cash and Cash Equivalents, end of period	3,341,534	949,695
Supplemental disclosures:	'	'
Interest paid, net of amount capitalized	230,535	359,659
Income tax refund	1,424,378	1,017,606
Capital equipment additions included in accounts payable	$106,754	$89,126

Nature_Of_Operations_And_Summa

Nature Of Operations And Summary Of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Nature Of Operations And Summary Of Significant Accounting Policies [Abstract]	'
Nature Of Operations And Summary Of Significant Accounting Policies	'
	NOTE 1: NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	The Monarch Cement Company (Monarch) is principally engaged in the manufacture and sale of portland cement. The marketing area for Monarch's products consists primarily of the State of Kansas, the State of Iowa, southeast Nebraska, western Missouri, northwest Arkansas and northern Oklahoma. Sales are made primarily to contractors, ready-mixed concrete plants, concrete products plants, building materials dealers and governmental agencies. Subsidiaries of Monarch (which together with Monarch are referred to herein as the "Company") sell ready-mixed concrete, concrete products and sundry building materials within Monarch's marketing area.
	For a summary of accounting policies, the reader should refer to Note 1 of the consolidated financial statements included in our Company's most recent annual report on Form 10-K.
	Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no effect on previously reported net income.
	Recently Adopted Accounting Standards
	In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. The amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The amendments are effective prospectively for reporting periods beginning after December 15, 2012. The guidance became effective for the Company beginning January 1, 2013 and did not have a material impact on our disclosures or our consolidated financial statements.
	New Accounting Standards Issued But Not Yet Adopted
	There are currently no accounting standards that have been issued and not yet adopted by the Company that are expected to have a significant impact on the Company's financial position, results of operations and cash flows upon adoption.

Discontinued_Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2013
Discontinued Operations [Abstract]	'
Discontinued Operations	'
	NOTE 2: DISCONTINUED OPERATIONS
	In May 2013, the Company announced its decision to close the construction contract division of Tulsa Dynaspan, Inc. (TDI) in the Ready-Mixed Concrete Business segment and put the property, plant and equipment of the division up for sale. The decision to close the division, which produces precast/hollowcore products, was driven primarily as a result of incurring significant operating losses in each of the last three years.
	On July 12, 2013, the Company signed a definitive agreement to sell the property, plant and equipment of TDI's ready-mixed concrete division known as Arrow Concrete Company (Arrow) and subsequently ceased operations of the division at the end of the same business day. Arrow’s assets have been completely transferred. Upon TDI's construction contract division closure, which is expected to be completed by the end of the fourth quarter 2013, the subsidiary will cease all operations. TDI's sales, reported in discontinued operations, for the nine months ended September 30, 2013 and September 30, 2012, were $7.5 million and $11.3 million, respectively. Sales for the three months ended September 30, 2013 were $0. Ready-mixed concrete sales of the Arrow division for the period were offset by construction contract sales revisions. Sales for the three months ended September 30, 2012 were $5.3 million. TDI's pretax loss, reported in discontinued operations, for the nine months ended September 30, 2013 and September 30, 2012, were $4.1 million and $4.4 million, respectively. Pretax income for the three months ended September 30, 2013 was $0.6 and pretax loss for the three months ended September 30, 2012 was $3.0 million. Prior period financial statements reflect the operations of TDI as a discontinued operation.
	The assets of TDI that the Company intends to sell are presented separately under the caption “Assets held for sale, net” in the accompanying Condensed Consolidated Balance Sheet at September 30, 2013. The assets consist solely of property, plant and equipment. During the nine months ended September 30, 2013, $3.8 million of the $3.9 million in proceeds from the disposals of property, plant and equipment were from the disposal of assets held for sale related to the discontinued operations of TDI. The remaining assets held for sale were tested for recoverability as of the balance sheet date and their fair value less cost to sell exceeded their carrying amount at the balance sheet date; accordingly no impairment loss was recognized. Costs incurred related to the closure and associated exit or disposal activities are not expected to be material.

Receivables

Receivables	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Receivables	'
	NOTE 3: RECEIVABLES
	Our Company groups its operations into two lines of business - Cement Business and Ready-Mixed Concrete Business. The "Cement Business" refers to our manufacture and sale of cement and "Ready-Mixed Concrete Business" refers to our ready-mixed concrete, concrete products, and sundry building materials business. Our Ready-Mixed Concrete Business previously included the concrete construction division of TDI (expected to be closed by the end of the fourth quarter 2013) which involves short-term and long-term contracts. Short-term contracts for specific projects are generally of three to six months in duration. Long-term contracts relate to specific projects with terms in excess of one year from the contract date. Revenues for these contracts are recognized under the percentage of completion method of accounting using cost-to-cost measures. Revenues from contracts using the cost-to-cost measures of completion are recognized based on the ratio of contract costs incurred to date to total estimated contract costs. Full provision is made for any anticipated losses. The majority of the long-term contracts will allow only scheduled billings and contain retainage provisions under which 5% to 10% of the contract invoicing may be withheld by the customer pending project completion. As of September 30, 2013, the amount of billed retainage which is included in accounts receivable was approximately $183,000, all of which is expected to be collected within one year. The amount of billed retainage which was included in accounts receivable at December 31, 2012 was approximately $170,000. The amount of unbilled revenue in accounts receivable was approximately $0  and $1,231,000 at September 30, 2013 and December 31, 2012, respectively. Unbilled revenue contained approximately $0  and $526,000 of not-currently-billable retainage at September 30, 2013 and December 31, 2012, respectively, which is expected to be collected within one year.

Property_Plant_And_Equipment

Property, Plant And Equipment	9 Months Ended
	Sep. 30, 2013
Property, Plant And Equipment [Abstract]	'
Property, Plant And Equipment	'
	NOTE 4: PROPERTY, PLANT AND EQUIPMENT
	As of September 30, 2013, the amount of accounts payable related to property, plant and equipment was approximately $107,000 compared to December 31, 2012 which was approximately $157,000.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2013
Inventories [Abstract]	'
Inventories	'
	NOTE 5: INVENTORIES
	During the three months and the nine months ended September 30, 2013, we incurred a $0.8 million temporary last-in, first-out (LIFO) liquidation gain due to reductions in finished cement and work in process inventory which we expect to be restored by the end of the year. The temporary LIFO liquidation gain has been deferred as a component of accrued liabilities. We did not incur a temporary LIFO liquidation gain during the three months or the nine months ended September 30, 2012.

Lines_Of_Business

Lines Of Business	9 Months Ended
	Sep. 30, 2013
Lines Of Business [Abstract]	'
Lines Of Business	'
	NOTE 6: LINES OF BUSINESS
	Corporate assets for 2013 and 2012 include cash and cash equivalents, deferred income taxes, investments and other assets. Corporate assets for 2012 also included refundable income taxes. The operations of TDI, a subsidiary in the Ready-Mixed Concrete Business segment, have been presented as a discontinued operation in the financial statements and not included in segment results for the current period. Prior period segment results reflect exclusion of TDI from corresponding items of segment information. Following is a summary of the Company’s business segment results for the periods indicated:
				Ready-
				Mixed		Adjustments
		Cement		Concrete		and
		Business		Business		Eliminations		Consolidated
	For the Three Months Ended 9/30/13
	Sales to unaffiliated customers	$	17,471,221	$	23,476,129	$	0	$	40,947,350
	Intersegment sales		5,180,969		0		-5,180,969		0
	Total net sales	$	22,652,190	$	23,476,129	$	-5,180,969	$	40,947,350
	Income from operations	$	1,475,875	$	573,281			$	2,049,156
	Other income, net								73,607
	Income before income taxes							$	2,122,763
	Capital Expenditures	$	1,719,098	$	776,392			$	2,495,490
	For the Three Months Ended 9/30/12
	Sales to unaffiliated customers	$	16,076,718	$	20,910,492	$	0	$	36,987,210
	Intersegment sales		5,171,929		4,563		-5,176,492		0
	Total net sales	$	21,248,647	$	20,915,055	$	-5,176,492	$	36,987,210
	Income (loss) from operations	$	3,111,254	$	-574,839			$	2,536,415
	Other income, net								3,610,496
	Income before income taxes							$	6,146,911
	Capital Expenditures	$	1,029,625	$	147,585			$	1,177,210
	For the Nine Months Ended 9/30/13
	Sales to unaffiliated customers	$	42,057,188	$	59,634,668	$	0	$	101,691,856
	Intersegment sales		14,338,270		0		-14,338,270		0
	Total net sales	$	56,395,458	$	59,634,668	$	-14,338,270	$	101,691,856
	Income (loss) from operations	$	1,898,932	$	-503,151			$	1,395,781
	Other income, net								5,355,613
	Income before income taxes							$	6,751,394
	Capital Expenditures	$	7,966,594	$	4,628,186			$	12,594,780
	For the Nine Months Ended 9/30/12
	Sales to unaffiliated customers	$	39,088,091	$	61,026,714	$	0	$	100,114,805
	Intersegment sales		14,341,367		4,563		-14,345,930		0
	Total net sales	$	53,429,458	$	61,031,277	$	-14,345,930	$	100,114,805
	Income (loss) from operations	$	5,397,900	$	-370,013			$	5,027,887
	Other income, net								4,069,372
	Income before income taxes							$	9,097,259
	Capital Expenditures	$	2,719,271	$	1,102,639			$	3,821,910
	Balance at 9/30/13
	Identifiable Assets	$	91,116,564	$	43,874,168			$	134,990,732
	Corporate Assets								45,829,622
								$	180,820,354
	Balance at 12/31/12
	Identifiable Assets	$	88,491,938	$	45,335,459			$	133,827,397
	Corporate Assets								47,460,748
								$	181,288,145

Investments

Investments	9 Months Ended
	Sep. 30, 2013
Investments [Abstract]	'
Investments	'
	NOTE 7: INVESTMENTS
	Realized gains (losses) on equity investments are computed using the specific identification method. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements must maximize the use of observable inputs and minimize the use of unobservable inputs. There is a hierarchy of three levels of inputs that may be used to measure fair value:
	Level 1 - quoted prices in active markets for identical assets or liabilities.
	Level 2 - observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3 - unobservable inputs supported by little or no market activity and are significant to the fair value of the assets or liabilities.
	Cash and cash equivalents have carrying values that approximate fair value using Level 1 prices. Receivables, accounts payable, and short and long-term debt have carrying values that approximate fair values using Level 2 inputs. Equity securities for which the Company has no immediate plan to sell but that may be sold in the future are classified as available for sale.  If the fair value of the equity security is readily determinable, it is carried at fair value and unrealized gains and losses are recorded, net of related income tax effects, in stockholders' equity. Realized gains and losses, based on the specifically identified cost of the security, are included in net income (loss). The Company's valuation techniques used to measure the fair value of its marketable equity securities were derived from quoted prices in active markets for identical assets (Level 1 prices). Equity securities whose fair value is not readily determinable are carried at cost unless the Company is aware of significant adverse effects which have impaired the investments. Investments that are recorded at cost are evaluated quarterly for events that may adversely impact their carrying value.
	The aggregate amount of equity securities carried at cost, for which the Company has not elected the fair value option, was $2.6 million as of September 30, 2013.  The remaining $22.5 million in equity security investments are stated at fair value. As of December 31, 2012, the aggregate amount of equity securities carried at cost was $2.6 million and the remaining $24.8 million in equity security investments were stated at fair value. The following table presents the fair value of the Company's available-for-sale equity securities recognized in the accompanying balance sheets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at September 30, 2013 and December 31, 2012:
				Fair Value Measurements Using:
				Quoted Prices
				in Active		Significant
				Markets for		Other		Significant
				Identical		Observable		Unobservable
	September 30, 2013:			Assets		Inputs		Inputs
	Assets:	Fair Value		(Level 1)		(Level 2)		(Level 3)
	Available-for-sale equity securities
	Cement industry	$	12,042,075	$	12,042,075	$	0	$	0
	General building materials industry		5,724,487		5,724,487		0		0
	Oil and gas refining and marketing industry		3,925,188		3,925,188		0		0
	Residential construction industry		783,750		783,750		0		0
	Total assets measured at fair value	$	22,475,500	$	22,475,500	$	0	$	0
				Fair Value Measurements Using:
				Quoted Prices
				in Active		Significant
				Markets for		Other		Significant
				Identical		Observable		Unobservable
	December 31, 2012:			Assets		Inputs		Inputs
	Assets:	Fair Value		(Level 1)		(Level 2)		(Level 3)
	Available-for-sale equity securities
	Cement industry	$	12,477,760	$	12,477,760	$	0	$	0
	General building materials industry		5,751,005		5,751,005		0		0
	Oil and gas refining and marketing industry		6,532,981		6,532,981		0		0
	Total assets measured at fair value	$	24,761,746	$	24,761,746	$	0	$	0
	There were no transfers between levels and there were no significant changes in the valuation techniques during the period ended September 30, 2013. No reconciliation (roll forward) of the beginning and ending balances for Level 3 is presented since the Company does not have any assets or liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at either of the dates reported in the table above.  The Company has no liabilities at either date requiring remeasurement to fair value on a recurring basis in the balance sheet. The Company has no additional assets or liabilities at either date requiring remeasurement to fair value on a non-recurring basis in the balance sheet.
	The following table shows the unrealized losses and fair value of the Company's investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time that individual trade lots of securities have been in a continuous unrealized loss position at September 30, 2013 and December 31, 2012:
	Available-for-sale equity securities	Less than 12 Months				12 Months or Greater				Total
				Unrealized				Unrealized				Unrealized
	30-Sep-13	Fair Value		Losses		Fair Value		Losses		Fair Value		Losses
	Residential construction industry	$	572,550	$	140,603	$	0	$	0	$	572,550	$	140,603
	Total	$	572,550	$	140,603	$	0	$	0	$	572,550	$	140,603
	December 31, 2012
	Cement industry	$	0	$	0	$	15,379	$	2,737	$	15,379	$	2,737
	Total	$	0	$	0	$	15,379	$	2,737	$	15,379	$	2,737
	Impairment Analysis
	The Company owns stock in two privately-owned companies accounted for by the cost method; one in the brick industry and the other in the ethanol production industry. These investments were evaluated at September 30, 2013 and December 31, 2012 for impairment. The evaluations of the ethanol production industry investment for each period's impairment analysis were based on the specific identification of shares held and quoted prices in markets that are not active (Level 2 inputs) and no impairments were identified. Since there is not an active market for the brick industry investment, the Company relied on a discounted future net cash flow valuation (Level 3 inputs) of the issuer for each period's impairment analysis to determine if the average cost of shares were impaired and no impairment was identified. As a result of those evaluations, the Company does not consider these cost-method investments to be impaired at September 30, 2013 or December 31, 2012.
	September 30, 2013 - - The Company's investments in available-for-sale equity securities carried at fair value were evaluated for impairment by comparing the specifically identified cost of each investment to market price. As a result of these evaluations, the Company did not identify any other-than-temporary impairments in investments which would have resulted in a recognized loss in earnings of equity investments. The Company did identify some specific investments in available-for-sale equity securities that were not other-than-temporarily impaired resulting in the recognition of unrealized losses (see table above). These unrealized losses relate to investments in the common stock of one company in the residential construction industry. When the Company evaluated impairment by comparing the specifically identified cost of the investment to market price as of October 21, 2013, the residential construction industry securities’ price per share decreased slightly from September 30, 2013 levels which increased temporary impairments  3.0%. The Company evaluated the near-term prospects in relation to the severity of the impairments and the duration of the impairments. Based on that evaluation, the Company does not consider these investments to be other-than-temporarily impaired at September 30, 2013.
	December 31, 2012 - - The Company's investments in marketable equity securities carried at fair value were evaluated every quarter for impairment by comparing the specifically identified cost of each investment to market price. As a result of these evaluations, the Company did not identify any other-than-temporary impairments in investments which would have resulted in a recognized loss in earnings of equity investments. The Company did identify some specific investments in available-for-sale equity securities that were not other-than-temporarily impaired resulting in the recognition of unrealized losses (see table above). These unrealized losses relate to investments in the common stock of one company in the cement industry. When the Company evaluated the impairment by comparing the specifically identified cost of each investment to market price as of January 25, 2013, the cement industry securities slightly recovered their temporary impairments. The Company evaluated the near-term prospects in relation to the severity of the impairments and the duration of the impairments. Based on that evaluation, the Company did not consider these investments to be other-than-temporarily impaired at December 31, 2012.
	Investment Results - - The investment results for September 30, 2013 and December 31, 2012 are as follows for available-for-sale equity securities carried at fair value:
		Amortized		Gross Unrealized Holding				Fair
	30-Sep-13	Cost		Gains		Losses		Value
	Available-for-sale equity securities
	Cement industry	$	2,940,000	$	9,100,000	$	0	$	12,040,000
	General building materials industry		3,600,000		2,120,000		0		5,720,000
	Oil and gas refining and marketing industry		340,000		3,590,000		0		3,930,000
	Residential construction industry		910,000		0		130,000		780,000
	Total available-for-sale equity securities	$	7,790,000	$	14,810,000	$	130,000	$	22,470,000
	Total gross unrealized gains, net of losses			$	14,680,000
	Less: Deferred taxes on unrealized holding gains				5,872,000
	Unrealized gains recorded in equity, net of deferred tax			$	8,808,000
		Amortized		Gross Unrealized Holding				Fair
	31-Dec-12	Cost		Gains		Losses		Value
	Available-for-sale equity securities
	Cement industry	$	4,190,000	$	8,290,000	$	0	$	12,480,000
	General building materials industry		3,600,000		2,150,000		0		5,750,000
Oil and gas refining and marketing industry		470,000		6,060,000		0		6,530,000
Total available-for-sale equity securities	$	8,260,000	$	16,500,000	$	0	$	24,760,000
Total gross unrealized gains			$	16,500,000
Less: Deferred taxes on unrealized holding gains				6,600,000
Unrealized gains recorded in equity, net of deferred tax			$	9,900,000
Investment-related cash flow information for September 30, 2013 and December 31, 2012 is as follows:
		2013		2012
Proceeds from sale of equity securities	$	5,262,458	$	6,799,194
Realized gain on equity securities	$	3,881,872	$	4,173,141
Payment for purchases of equity securities	$	914,340	$	0

Pension_And_Other_Postretireme

Pension And Other Postretirement Benefits	9 Months Ended
	Sep. 30, 2013
Pension And Other Postretirement Benefits [Abstract]	'
Pension And Other Postretirement Benefits	'
	NOTE 8: PENSION AND OTHER POSTRETIREMENT BENEFITS
	The following table presents the components of net periodic pension and postretirement benefit costs allocated to Cost of Sales and Selling, General and Administrative expenses for the nine months ended September 30, 2013 and 2012:
		Pension Benefits				Other Benefits
		2013		2012		2013		2012
	Service cost	$	652,586	$	599,157	$	585,169	$	525,497
	Interest cost		1,453,067		1,482,084		1,206,175		1,303,031
	Less: Expected return on plan assets		1,762,088		1,560,578		0		0
	Amortization of prior service cost		74,796		81,557		-38,064		-38,444
	Recognized net actuarial loss		1,000,226		925,766		0		0
	Unrecognized net loss		0		0		496,124		583,463
	Net periodic expense	$	1,418,587	$	1,527,986	$	2,249,404	$	2,373,547
	The following table presents the components of net periodic pension and postretirement benefit costs allocated to Cost of Sales and Selling, General and Administrative expenses for the three months ended September 30, 2013 and 2012:
		Pension Benefits				Other Benefits
		2013		2012		2013		2012
	Service cost	$	217,528	$	199,719	$	195,056	$	173,433
	Interest cost		484,355		494,028		402,058		430,047
	Less: Expected return on plan assets		587,362		520,193		0		0
	Amortization of prior service cost		24,932		27,186		-12,688		-12,688
	Recognized net actuarial loss		333,409		308,589		0		0
	Unrecognized net loss		0		0		165,375		192,563
	Net periodic expense	$	472,862	$	509,329	$	749,801	$	783,355
	As previously disclosed in our financial statements for the year ended December 31, 2012, Monarch expects to contribute approximately $2,470,000 to the pension fund in 2013. As of September 30, 2013, we have contributed approximately $1,129,000 to the fund and anticipate contributing approximately an additional $1,341,000 in this plan in 2013 for a total of $2,470,000.
	The other benefits consist of postretirement benefits that are self-insured by Monarch and are paid out of Monarch's general assets. As previously disclosed in our financial statements for the year ended December 31, 2012, Monarch expects expenditures of approximately $1,630,000 for this plan in 2013. As of September 30, 2013, we have contributed approximately $837,000 and anticipate contributing an additional $793,000 to this plan in 2013 for a total of $1,630,000.

Reclassifications_Out_Of_Accum

Reclassifications Out Of Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2013
Reclassifications Out Of Accumulated Other Comprehensive Loss [Abstract]	'
Reclassifications Out Of Accumulated Other Comprehensive Loss	'
	NOTE 9: RECLASSIFICATIONS OUT OF ACCUMULATED OTHER COMPREHENSIVE LOSS
	The following table presents the reclassifications out of accumulated other comprehensive loss for the periods indicated and the affected line item in the statements where net income is presented:
		For the Three Months Ended		For the Nine Months Ended
	Reclassification for	Sept. 30, 2013	Sept. 30, 2012	Sept. 30, 2013	Sept. 30, 2012
	Net periodic pension and postretirement costs in:
	Cost of Sales	$         (305,605)	$         (309,371)	$         (916,813)	$         (921,935)
	Selling, General & Administrative Expenses	-205,423	-211,542	-616,269	-630,407
	Unrealized net gains on available-for-sale securities in:
	Gain on sale of equity investments	0	3,605,597	3,881,872	4,173,141
	Less: Income tax expense (benefit)	-204,000	1,231,000	939,000	1,047,000
	Reclassifications, net of tax	$         (307,028)	$       1,853,684	$       1,409,790	$       1,573,799

Other_Nonoperating_Income_Or_E

Other Nonoperating Income Or Expense	9 Months Ended
	Sep. 30, 2013
Other Nonoperating Income Or Expense [Abstract]	'
Other Nonoperating Income Or Expense	'
	NOTE 10: OTHER NONOPERATING INCOME OR EXPENSE
	Other, net contains miscellaneous nonoperating income (expense) items other than interest income, interest expense, gains on equity investments and dividend income.

Earnings_Per_Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	NOTE 11: EARNINGS PER SHARE
	Basic earnings per share of capital stock has been calculated based on the weighted average shares outstanding during each of the reporting periods. The weighted average number of shares outstanding was 3,990,484 and 4,004,149 in the third quarter and first nine months of 2013, respectively. The weighted average number of shares outstanding was 4,013,634 in the third quarter and first nine months of 2012. The Company has no capital stock equivalents and therefore, does not report diluted earnings per share.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2013
Income Taxes [Abstract]	'
Income Taxes	'
	NOTE 12: INCOME TAXES
	The Company files income tax returns in the U.S. Federal jurisdiction and various state jurisdictions. With few exceptions, the Company is no longer subject to U.S. Federal or state income tax examinations by tax authorities for years before 2010. The Company believes it is not subject to any significant tax risk.  The Company does not have any accrued interest or penalties associated with any unrecognized tax benefits, nor were any significant interest expenses recognized during the nine months ended September 30, 2013 or September 30, 2012.

Nature_Of_Operations_And_Summa1

Nature Of Operations And Summary Of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2013
Nature Of Operations And Summary Of Significant Accounting Policies [Abstract]	'
Reclassification	'
	Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no effect on previously reported net income.

Lines_Of_Business_Tables

Lines Of Business (Tables)	9 Months Ended
	Sep. 30, 2013
Lines Of Business [Abstract]	'
Summary Of Business Segment	'
				Ready-
				Mixed		Adjustments
		Cement		Concrete		and
		Business		Business		Eliminations		Consolidated
	For the Three Months Ended 9/30/13
	Sales to unaffiliated customers	$	17,471,221	$	23,476,129	$	0	$	40,947,350
	Intersegment sales		5,180,969		0		-5,180,969		0
	Total net sales	$	22,652,190	$	23,476,129	$	-5,180,969	$	40,947,350
	Income from operations	$	1,475,875	$	573,281			$	2,049,156
	Other income, net								73,607
	Income before income taxes							$	2,122,763
	Capital Expenditures	$	1,719,098	$	776,392			$	2,495,490
	For the Three Months Ended 9/30/12
	Sales to unaffiliated customers	$	16,076,718	$	20,910,492	$	0	$	36,987,210
	Intersegment sales		5,171,929		4,563		-5,176,492		0
	Total net sales	$	21,248,647	$	20,915,055	$	-5,176,492	$	36,987,210
	Income (loss) from operations	$	3,111,254	$	-574,839			$	2,536,415
	Other income, net								3,610,496
	Income before income taxes							$	6,146,911
	Capital Expenditures	$	1,029,625	$	147,585			$	1,177,210
	For the Nine Months Ended 9/30/13
	Sales to unaffiliated customers	$	42,057,188	$	59,634,668	$	0	$	101,691,856
	Intersegment sales		14,338,270		0		-14,338,270		0
	Total net sales	$	56,395,458	$	59,634,668	$	-14,338,270	$	101,691,856
	Income (loss) from operations	$	1,898,932	$	-503,151			$	1,395,781
	Other income, net								5,355,613
	Income before income taxes							$	6,751,394
	Capital Expenditures	$	7,966,594	$	4,628,186			$	12,594,780
	For the Nine Months Ended 9/30/12
	Sales to unaffiliated customers	$	39,088,091	$	61,026,714	$	0	$	100,114,805
	Intersegment sales		14,341,367		4,563		-14,345,930		0
	Total net sales	$	53,429,458	$	61,031,277	$	-14,345,930	$	100,114,805
	Income (loss) from operations	$	5,397,900	$	-370,013			$	5,027,887
	Other income, net								4,069,372
	Income before income taxes							$	9,097,259
	Capital Expenditures	$	2,719,271	$	1,102,639			$	3,821,910
	Balance at 9/30/13
	Identifiable Assets	$	91,116,564	$	43,874,168			$	134,990,732
	Corporate Assets								45,829,622
								$	180,820,354
	Balance at 12/31/12
	Identifiable Assets	$	88,491,938	$	45,335,459			$	133,827,397
	Corporate Assets								47,460,748
								$	181,288,145

Investments_Tables

Investments (Tables)	9 Months Ended
	Sep. 30, 2013
Investments [Abstract]	'
Fair Value Of The Available-For-Sale Equity Securities Recognized In The Balance Sheet On A Recurring Basis	'
				Fair Value Measurements Using:
				Quoted Prices
				in Active		Significant
				Markets for		Other		Significant
				Identical		Observable		Unobservable
	September 30, 2013:			Assets		Inputs		Inputs
	Assets:	Fair Value		(Level 1)		(Level 2)		(Level 3)
	Available-for-sale equity securities
	Cement industry	$	12,042,075	$	12,042,075	$	0	$	0
	General building materials industry		5,724,487		5,724,487		0		0
	Oil and gas refining and marketing industry		3,925,188		3,925,188		0		0
	Residential construction industry		783,750		783,750		0		0
	Total assets measured at fair value	$	22,475,500	$	22,475,500	$	0	$	0
				Fair Value Measurements Using:
				Quoted Prices
				in Active		Significant
				Markets for		Other		Significant
				Identical		Observable		Unobservable
	December 31, 2012:			Assets		Inputs		Inputs
	Assets:	Fair Value		(Level 1)		(Level 2)		(Level 3)
	Available-for-sale equity securities
	Cement industry	$	12,477,760	$	12,477,760	$	0	$	0
	General building materials industry		5,751,005		5,751,005		0		0
	Oil and gas refining and marketing industry		6,532,981		6,532,981		0		0
	Total assets measured at fair value	$	24,761,746	$	24,761,746	$	0	$	0
Schedule Of Unrealized Losses From Investments	'
	Available-for-sale equity securities	Less than 12 Months				12 Months or Greater				Total
				Unrealized				Unrealized				Unrealized
	30-Sep-13	Fair Value		Losses		Fair Value		Losses		Fair Value		Losses
	Residential construction industry	$	572,550	$	140,603	$	0	$	0	$	572,550	$	140,603
	Total	$	572,550	$	140,603	$	0	$	0	$	572,550	$	140,603
	December 31, 2012
	Cement industry	$	0	$	0	$	15,379	$	2,737	$	15,379	$	2,737
	Total	$	0	$	0	$	15,379	$	2,737	$	15,379	$	2,737
Schedule Of Available-For-Sale Securities Investments Results	'
		Amortized		Gross Unrealized Holding				Fair
	30-Sep-13	Cost		Gains		Losses		Value
	Available-for-sale equity securities
	Cement industry	$	2,940,000	$	9,100,000	$	0	$	12,040,000
	General building materials industry		3,600,000		2,120,000		0		5,720,000
	Oil and gas refining and marketing industry		340,000		3,590,000		0		3,930,000
	Residential construction industry		910,000		0		130,000		780,000
	Total available-for-sale equity securities	$	7,790,000	$	14,810,000	$	130,000	$	22,470,000
	Total gross unrealized gains, net of losses			$	14,680,000
	Less: Deferred taxes on unrealized holding gains				5,872,000
	Unrealized gains recorded in equity, net of deferred tax			$	8,808,000
		Amortized		Gross Unrealized Holding				Fair
	31-Dec-12	Cost		Gains		Losses		Value
	Available-for-sale equity securities
	Cement industry	$	4,190,000	$	8,290,000	$	0	$	12,480,000
	General building materials industry		3,600,000		2,150,000		0		5,750,000
	Oil and gas refining and marketing industry		470,000		6,060,000		0		6,530,000
	Total available-for-sale equity securities	$	8,260,000	$	16,500,000	$	0	$	24,760,000
	Total gross unrealized gains			$	16,500,000
	Less: Deferred taxes on unrealized holding gains				6,600,000
	Unrealized gains recorded in equity, net of deferred tax			$	9,900,000
Investment-related cash flow information	'
			2013		2012
	Proceeds from sale of equity securities	$	5,262,458	$	6,799,194
	Realized gain on equity securities	$	3,881,872	$	4,173,141
	Payment for purchases of equity securities	$	914,340	$	0

Pension_And_Other_Postretireme1

Pension And Other Postretirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2013
Pension And Other Postretirement Benefits [Abstract]	'
Net Periodic Pension And Postretirement Benefit Costs	'
	The following table presents the components of net periodic pension and postretirement benefit costs allocated to Cost of Sales and Selling, General and Administrative expenses for the nine months ended September 30, 2013 and 2012:
		Pension Benefits				Other Benefits
		2013		2012		2013		2012
	Service cost	$	652,586	$	599,157	$	585,169	$	525,497
	Interest cost		1,453,067		1,482,084		1,206,175		1,303,031
	Less: Expected return on plan assets		1,762,088		1,560,578		0		0
	Amortization of prior service cost		74,796		81,557		-38,064		-38,444
	Recognized net actuarial loss		1,000,226		925,766		0		0
	Unrecognized net loss		0		0		496,124		583,463
	Net periodic expense	$	1,418,587	$	1,527,986	$	2,249,404	$	2,373,547
	The following table presents the components of net periodic pension and postretirement benefit costs allocated to Cost of Sales and Selling, General and Administrative expenses for the three months ended September 30, 2013 and 2012:
		Pension Benefits				Other Benefits
		2013		2012		2013		2012
	Service cost	$	217,528	$	199,719	$	195,056	$	173,433
	Interest cost		484,355		494,028		402,058		430,047
	Less: Expected return on plan assets		587,362		520,193		0		0
	Amortization of prior service cost		24,932		27,186		-12,688		-12,688
	Recognized net actuarial loss		333,409		308,589		0		0
	Unrecognized net loss		0		0		165,375		192,563
	Net periodic expense	$	472,862	$	509,329	$	749,801	$	783,355

Reclassifications_Out_Of_Accum1

Reclassifications Out Of Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2013
Reclassifications Out Of Accumulated Other Comprehensive Loss [Abstract]	'
Reclassification Out Of Accumulated Other Comprehensive Loss	'
		For the Three Months Ended		For the Nine Months Ended
	Reclassification for	Sept. 30, 2013	Sept. 30, 2012	Sept. 30, 2013	Sept. 30, 2012
	Net periodic pension and postretirement costs in:
	Cost of Sales	$         (305,605)	$         (309,371)	$         (916,813)	$         (921,935)
	Selling, General & Administrative Expenses	-205,423	-211,542	-616,269	-630,407
	Unrealized net gains on available-for-sale securities in:
	Gain on sale of equity investments	0	3,605,597	3,881,872	4,173,141
	Less: Income tax expense (benefit)	-204,000	1,231,000	939,000	1,047,000
	Reclassifications, net of tax	$         (307,028)	$       1,853,684	$       1,409,790	$       1,573,799

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Discontinued Operations [Abstract]	'	'	'	'
Sales reported in discontinued operations	$0	$5,300,000	$7,500,000	$11,300,000
Pretax loss reported in discontinued operations	617,625	-3,011,537	-4,094,474	-4,439,363
Proceeds from disposals of property, plant and equipment	'	'	3,934,653	65,709
Proceeds from disposals of assets held for sale related to the discontinued operations	$3,800,000	'	$3,800,000	'

Receivables_Details

Receivables (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
	item
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Lines of business	2	'
Unbilled revenue, not currently billable retainage amount	$0	$526,000
Billed retainage expected to be collected within 1 year	183,000	170,000
Minimum [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Percentage of retainage	5.00%	'
Maximum [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Percentage of retainage	10.00%	'
Unbilled Revenues [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Unbilled revenue in accounts receivable	$0	$1,231,000

Property_Plant_And_Equipment_D

Property, Plant And Equipment (Details) (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Property, Plant And Equipment [Abstract]	'	'	'
Accounts payable related to property, plant and equipment	$106,754	$89,126	$157,000

Inventories_Details

Inventories (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Inventories [Abstract]	'	'	'	'
Temporary LIFO liquidation gain inventory	$0.80	$0	$0.80	$0

Lines_Of_Business_Summary_Of_B

Lines Of Business (Summary Of Business Segment) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Segment Reporting Information [Line Items]	'	'	'	'	'
Sales to unaffiliated customers	$40,947,350	$36,987,210	$101,691,856	$100,114,805	'
Intersegment sales	0	0	0	0	'
Total net sales	40,947,350	36,987,210	101,691,856	100,114,805	'
Income (loss) from operations	2,049,156	2,536,415	1,395,781	5,027,887	'
Other income, net	73,607	3,610,496	5,355,613	4,069,372	'
Income before income taxes	2,122,763	6,146,911	6,751,394	9,097,259	'
Capital Expenditures	2,495,490	1,177,210	12,594,780	3,821,910	'
Identifiable Assets	134,990,732	'	134,990,732	'	133,827,397
Total Assets	180,820,354	'	180,820,354	'	181,288,145
Cement Business [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Sales to unaffiliated customers	17,471,221	16,076,718	42,057,188	39,088,091	'
Intersegment sales	5,180,969	5,171,929	14,338,270	14,341,367	'
Total net sales	22,652,190	21,248,647	56,395,458	53,429,458	'
Income (loss) from operations	1,475,875	3,111,254	1,898,932	5,397,900	'
Capital Expenditures	1,719,098	1,029,625	7,966,594	2,719,271	'
Identifiable Assets	91,116,564	'	91,116,564	'	88,491,938
Ready-Mixed Concrete Business [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Sales to unaffiliated customers	23,476,129	20,910,492	59,634,668	61,026,714	'
Intersegment sales	0	4,563	0	4,563	'
Total net sales	23,476,129	20,915,055	59,634,668	61,031,277	'
Income (loss) from operations	573,281	-574,839	-503,151	-370,013	'
Capital Expenditures	776,392	147,585	4,628,186	1,102,639	'
Identifiable Assets	43,874,168	'	43,874,168	'	45,335,459
Adjustments and Elimination [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Sales to unaffiliated customers	0	0	0	0	'
Intersegment sales	-5,180,969	-5,176,492	-14,338,270	-14,345,930	'
Total net sales	-5,180,969	-5,176,492	-14,338,270	-14,345,930	'
Corporate [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Total Assets	$45,829,622	'	$45,829,622	'	$47,460,748

Investments_Narrative_Details

Investments (Narrative) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Oct. 21, 2013
			Subsequent Event [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'
Available-for-sale securities at fair value	$22,475,500	$24,761,746	'
Available-for-sale securities at cost	$2,618,904	$2,618,904	'
Decline of temporary impairment	'	'	3.00%

Investments_Fair_Value_Of_The_

Investments (Fair Value Of The Available-For-Sale Equity Securities Recognized In The Balance Sheet On A Recurring Basis)(Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	$22,475,500	$24,761,746
Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	22,475,500	24,761,746
Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Cement Industry [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	12,042,075	12,477,760
Cement Industry [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	12,042,075	12,477,760
Cement Industry [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Cement Industry [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
General Building Materials Industry [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	5,724,487	5,751,005
General Building Materials Industry [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	5,724,487	5,751,005
General Building Materials Industry [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
General Building Materials Industry [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Oil And Gas Refining And Marketing Industry [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	3,925,188	6,532,981
Oil And Gas Refining And Marketing Industry [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	3,925,188	6,532,981
Oil And Gas Refining And Marketing Industry [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Oil And Gas Refining And Marketing Industry [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Residential Construction Industry [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	783,750	'
Residential Construction Industry [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	783,750	'
Residential Construction Industry [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	0	'
Residential Construction Industry [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	$0	'

Investments_Schedule_Of_Unreal

Investments (Schedule Of Unrealized Losses From Investments)(Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 months, Fair Value	$572,550	$0
Less than 12 months, Unrealized Losses	140,603	0
12 months or greater, Fair Value	0	15,379
12 months or greater, Unrealized Losses	0	2,737
Total, Fair Value	572,550	15,379
Total, Unrealized Losses	140,603	2,737
Cement Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 months, Fair Value	'	0
Less than 12 months, Unrealized Losses	'	0
12 months or greater, Fair Value	'	15,379
12 months or greater, Unrealized Losses	'	2,737
Total, Fair Value	'	15,379
Total, Unrealized Losses	'	2,737
Residential Construction Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 months, Fair Value	572,550	'
Less than 12 months, Unrealized Losses	140,603	'
12 months or greater, Fair Value	0	'
12 months or greater, Unrealized Losses	0	'
Total, Fair Value	572,550	'
Total, Unrealized Losses	$140,603	'

Investments_Schedule_Of_Availa

Investments (Schedule Of Available-For-Sale Securities Investments Results)(Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amortized cost	$7,790,000	$8,260,000
Available-for-sales securities, gross unrealized gains	14,810,000	16,500,000
Available-for-sale securities, gross unrealized losses	130,000	0
Avaialble-for-sale securities gross, Fair Value	22,470,000	24,760,000
Total gross unrealized gains, net of losses	14,680,000	16,500,000
Less: Deferred taxes on unrealized holdings gains	5,872,000	6,600,000
Unrealized gains recorded in equity, net of deferred tax	8,808,000	9,900,000
Cement Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amortized cost	2,940,000	4,190,000
Available-for-sales securities, gross unrealized gains	9,100,000	8,290,000
Available-for-sale securities, gross unrealized losses	0	0
Avaialble-for-sale securities gross, Fair Value	12,040,000	12,480,000
General Building Materials Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amortized cost	3,600,000	3,600,000
Available-for-sales securities, gross unrealized gains	2,120,000	2,150,000
Available-for-sale securities, gross unrealized losses	0	0
Avaialble-for-sale securities gross, Fair Value	5,720,000	5,750,000
Oil And Gas Refining And Marketing Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amortized cost	340,000	470,000
Available-for-sales securities, gross unrealized gains	3,590,000	6,060,000
Available-for-sale securities, gross unrealized losses	0	0
Avaialble-for-sale securities gross, Fair Value	3,930,000	6,530,000
Residential Construction Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amortized cost	910,000	'
Available-for-sales securities, gross unrealized gains	0	'
Available-for-sale securities, gross unrealized losses	130,000	'
Avaialble-for-sale securities gross, Fair Value	$780,000	'

Investments_InvestmentRelated_

Investments (Investment-Related Cash Flow Schedule)(Details) (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Investments [Abstract]	'	'	'
Proceeds from sale of equity sales	$5,262,458	'	$6,799,194
Realized gain on equity securities	3,881,872	'	4,173,141
Payment for purchases of equity investments	$914,340	$0	$0

Pension_And_Other_Postretireme2

Pension And Other Postretirement Benefits (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Pension Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Expected contribution by the employer	$1,341,000	$2,470,000
Total contribution by the employer	1,129,000	'
Postretirement Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Expected contribution by the employer	793,000	1,630,000
Total contribution by the employer	$837,000	'

Pension_And_Other_Postretireme3

Pension And Other Postretirement Benefits (Schedule Of Net Periodic Pension And Postretirement Benefit Costs) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pension Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$217,528	$199,719	$652,586	$599,157
Interest cost	484,355	494,028	1,453,067	1,482,084
Less: Expected return on plan assets	587,362	520,193	1,762,088	1,560,578
Amortization of prior service cost	24,932	27,186	74,796	81,557
Recognized net actuarial loss	333,409	308,589	1,000,226	925,766
Unrecognized net loss	0	0	0	0
Net periodic expense	472,862	509,329	1,418,587	1,527,986
Postretirement Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	195,056	173,433	585,169	525,497
Interest cost	402,058	430,047	1,206,175	1,303,031
Less: Expected return on plan assets	0	0	0	0
Amortization of prior service cost	-12,688	-12,688	-38,064	-38,444
Recognized net actuarial loss	0	0	0	0
Unrecognized net loss	165,375	192,563	496,124	583,463
Net periodic expense	$749,801	$783,355	$2,249,404	$2,373,547

Reclassifications_Out_Of_Accum2

Reclassifications Out Of Accumulated Other Comprehensive Loss (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'
Cost of sales, reclassifications	$34,997,608	$30,734,889	$88,847,365	$84,084,713
Selling, general and administrative expenses, reclassifications	3,900,586	3,715,906	11,448,710	11,002,205
Gain on sale of equity investments, reclassifications	0	3,605,597	3,881,872	4,173,141
Less: Income tax expense (benefit)	613,000	1,715,000	1,890,000	2,538,000
Reclassifications, net of tax	1,972,388	2,260,374	1,911,920	3,357,896
Reclassification Out Of Accumulated Other Comprehensive Income [Member]	'	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'
Less: Income tax expense (benefit)	-204,000	1,231,000	939,000	1,047,000
Reclassifications, net of tax	-307,028	1,853,684	1,409,790	1,573,799
Reclassification Out Of Accumulated Other Comprehensive Income [Member] | Net Periodic Pension And Postretirement [Member]	'	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'
Cost of sales, reclassifications	-305,605	-309,371	-916,813	-921,935
Selling, general and administrative expenses, reclassifications	-205,423	-211,542	-616,269	-630,407
Reclassification Out Of Accumulated Other Comprehensive Income [Member] | Unrealized Net Gains On Available-For-Sale Securities [Member]	'	'	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'
Gain on sale of equity investments, reclassifications	$0	$3,605,597	$3,881,872	$4,173,141

Earnings_Per_Share_Details

Earnings Per Share (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Weighted average number of shares outstanding	3,990,484	4,013,634	4,004,149	4,013,634