The Monarch Cement Company (MCEM) 10-Q 9 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2014	Apr. 28, 2014	Apr. 28, 2014
		Capital Stock [Member]	Class B Capital Stock [Member]
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Mar-14	'	'
Document Fiscal Period Focus	'Q1	'	'
Document Fiscal Year Focus	'2014	'	'
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	'	2,600,232	1,366,699
Trading Symbol	'mcem	'	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
ASSETS	'	'
Cash and cash equivalents	$1,515,014	$6,401,752
Receivables, less allowances of $516,000 in 2014 and $490,000 in 2013 for doubtful accounts	13,831,680	12,139,618
Inventories, priced at cost which is not in excess of market-	'	'
Finished cement	5,826,900	4,420,327
Work in process	2,518,317	3,595,223
Building products	4,325,110	3,883,085
Fuel, gypsum, paper sacks and other	6,550,908	6,570,913
Operating and maintenance supplies	12,959,807	12,794,198
Total inventories	32,181,042	31,263,746
Refundable federal and state income taxes	913,771	0
Deferred income taxes	660,000	660,000
Prepaid expenses	1,732,596	1,042,033
Total current assets	50,834,103	51,507,149
Property, Plant and Equipment, at cost, less accumulated depreciation and depletion of $184,129,259 in 2014 and $183,868,729 in 2013	81,027,077	80,940,604
DEFERRED INCOME TAXES	6,960,577	8,179,577
INVESTMENTS	28,692,634	25,292,634
INVESTMENTS IN AFFILIATES	3,377,407	3,428,633
OTHER ASSETS	4,766,468	4,757,265
Total Assets	175,658,266	174,105,862
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'
Accounts payable	7,293,359	6,327,952
Current portion of term loan	1,428,571	1,428,571
Current portion of other long-term debt	175,000	175,000
Accrued liabilities	5,067,816	6,754,288
Total current liabilities	13,964,746	14,685,811
LONG-TERM DEBT	15,010,222	12,061,164
ACCRUED POSTRETIREMENT BENEFITS	25,146,717	24,917,379
ACCRUED PENSION EXPENSE	8,007,127	8,009,127
STOCKHOLDERS' EQUITY	'	'
Capital stock	6,500,580	6,498,830
Additional paid-in-capital	2,485,125	2,485,125
Retained earnings	95,699,369	98,518,546
Accumulated other comprehensive income	5,427,633	3,511,383
TOTAL STOCKHOLDERS' EQUITY	113,529,454	114,432,381
Total Liabilities and Stockholders' Equity	175,658,266	174,105,862
Class B Capital Stock [Member]	'	'
STOCKHOLDERS' EQUITY	'	'
Capital stock	$3,416,747	$3,418,497

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Allowance for receivables	$516,000	$490,000
Accumulated depreciation and depletion	$184,129,259	$183,868,729
Capital stock, par value	$2.50	$2.50
Capital stock, shares authorized	10,000,000	10,000,000
Capital stock, shares issued	2,600,232	2,599,532
Capital stock, shares outstanding	2,600,232	2,599,532
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	1,366,699	1,367,399
Capital stock, shares outstanding	1,366,699	1,367,399

Condensed_Consolidated_Stateme

Condensed Consolidated Statements Of Income (Loss) And Retained Earnings (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
NET SALES	$23,461,551	$21,364,465
COST OF SALES	23,538,514	21,776,225
Gross loss from operations	-76,963	-411,760
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	3,646,195	3,750,405
Loss from operations	-3,723,158	-4,162,165
OTHER INCOME (EXPENSE):	'	'
Interest income	22,168	33,049
Interest expense	-54,454	-47,646
Gain on sale of equity investments	0	3,069,284
Dividend income	104,000	748,736
Other, net	-14,201	-2,451
Total other income (expense)	57,513	3,800,972
Loss from continuing operations before income taxes	-3,665,645	-361,193
BENEFIT FROM INCOME TAXES	-1,025,000	-101,000
Equity in affiliate loss, net of tax	-51,226	-2,222
Net loss from continuing operations	-2,691,871	-262,415
Discontinued operations:	'	'
Loss from operations of Tulsa Dynaspan, Inc. and Beaver Lake Concrete, Inc. (including gain on disposal of $0 and $0, respectively)	-177,306	-2,328,026
BENEFIT FROM INCOME TAXES	-50,000	-649,000
Net loss from discontinued operations	-127,306	-1,679,026
NET LOSS	-2,819,177	-1,941,441
RETAINED EARNINGS, beginning of period	98,518,546	97,758,013
RETAINED EARNINGS, end of period	$95,699,369	$95,816,572
Basic loss per share:	'	'
From continuing operations	($0.68)	($0.06)
From discontinued operations	($0.03)	($0.42)
Net loss per share	($0.71)	($0.48)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements Of Income (Loss) And Retained Earnings (Parenthetical) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cost of sales, accumulated other comprehensive income reclassifications	$23,538,514	$21,776,225
Reclassification Out Of Accumulated Other Comprehensive Income [Member] | Net Periodic Pension And Postretirement [Member]	'	'
GAIN ON DISPOSAL OF ASSETS FROM TDI AND BLC	$0	$0

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements Of Comprehensive Income (Loss) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement of Comprehensive Income [Abstract]	'	'
NET LOSS	($2,819,177)	($1,941,441)
OTHER COMPREHENSIVE INCOME, net of deferred tax	'	'
UNREALIZED APPRECIATION ON AVAILABLE-FOR-SALE SECURITIES (Net of deferred tax expense of $1,360,000 and $1,136,000, for 2014 and 2013, respectively)	2,040,000	1,703,284
RECLASSIFICATION ADJUSTMENT FOR SALE OF SECURITIES INCLUDED IN NET LOSS (Net of deferred tax expense of $-0- and $1,228,000 for 2014 and 2013, respectively)	0	-1,841,284
AMORTIZATION OF PENSION AND POSTRETIREMENT, PRIOR SERVICE COST (Net of deferred tax expense (benefit) of $231,000 and $(5,000) for 2014 and 2013, respectively)	-343,750	6,600
AMORTIZATION OF PENSION AND POSTRETIREMENT LOSS (Net of deferred tax expense (benefit) of $(148,000) and $(203,000) for 2014 and 2013, respectively)	220,000	304,179
TOTAL OTHER COMPREHENSIVE INCOME, net of deferred tax	1,916,250	172,779
COMPREHENSIVE LOSS	($902,927)	($1,768,662)

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements Of Comprehensive Income (Loss) (Parenthetical) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement of Comprehensive Income [Abstract]	'	'
Deferred tax expense (benefit) for unrealized appreciation on available for sale securities	$1,360,000	$1,136,000
Deferred tax expense (benefit) for reclassification adjustment for realized (gains) losses included in net loss	0	1,228,000
Deferred tax expense for pension and postretirement prior service cost	231,000	-5,000
Deferred tax expense for reclassification adjustment for pension and postretirement net (gain) loss	($148,000)	($203,000)

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements Of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
OPERATING ACTIVITIES:	'	'
Net loss	($2,819,177)	($1,941,441)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depreciation, depletion and amortization	2,927,135	2,847,311
Income (Loss) from Equity Method Investments	51,226	2,222
Deferred income taxes	-58,000	-73,000
Gain on disposal of assets	-367,642	-16,572
Realized gain on sale of equity investments	0	-3,069,284
Postretirement benefits and pension expense	20,588	981,656
Change in assets and liabilities:	'	'
Receivables, net	-1,692,062	-1,012,547
Inventories	-917,296	-1,313,613
Refundable income taxes	-913,771	-527,771
Prepaid expenses	-690,563	-588,406
Other assets	-3,659	-653
Accounts payable and accrued liabilities	863,001	-3,330,088
Net cash used for operating activities	-3,600,220	-8,042,186
INVESTING ACTIVITIES:	'	'
Acquisition of property, plant and equipment	-3,815,594	-7,614,086
Proceeds from disposals of property, plant and equipment	492,412	40,608
Payment for purchases of available-for-sale equity investments	0	-305,436
Proceeds from disposals of available-for-sale equity investments	0	3,598,968
Net cash used for investing activities	-3,323,182	-4,279,946
FINANCING ACTIVITIES:	'	'
Increase in revolving loan, net	3,355,532	8,461,032
Proceeds from bank loans	0	4,472,950
Payments on bank loans	-357,143	-357,143
Payments on other long-term debt	-49,331	-46,931
Cash dividends paid	-912,394	-923,136
Net cash provided by financing activities	2,036,664	11,606,772
Net decrease in cash and cash equivalents	-4,886,738	-715,360
Cash and Cash Equivalents, beginning of year	6,401,752	1,440,959
Cash and Cash Equivalents, end of period	1,515,014	725,599
Supplemental disclosures:	'	'
Interest paid, net of amount capitalized	54,454	47,961
Income taxes paid (refunds received)	400,000	-149,229
Capital equipment additions included in accounts payable and accrued liabilities	$65,176	$106,102

Discontinued_Operations

Discontinued Operations	3 Months Ended
	Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Discontinued Operations	'
	In May 2013, the Company announced its decision to close the construction contract division of 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 produced 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. TDI's construction contract division closure was completed by the end of the fourth quarter 2013 and the subsidiary ceased primary operations. TDI's operating results, reported in discontinued operations, for March 31, 2014 and March 31, 2013 are as follows:
	(in millions)	2014			2013
	Sales	$	—		$	5.2
	Pretax loss	(0.1		)	(2.1		)
	Prior period financial statements reflect the operations of TDI as a discontinued operation. Costs incurred related to the closure and associated exit or disposal activities are not expected to be material.
	In November 2013, the Company decided to lease the remaining assets of TDI and as a result the assets were reclassified from held-for-sale to held-for-use. Later in the quarter TDI consummated a lease purchase agreement for its remaining assets. These assets, which have a net book value of $2.7 million, are presented under the caption "Other Assets" in the accompanying Condensed Consolidated Balance Sheet at March 31, 2014. The assets consist solely of property, plant and equipment. As of December 31, 2013 the remaining TDI assets were tested for recoverability and their fair value less cost to sell exceeded their carrying amount; accordingly no impairment loss was recognized. After review, the Company does not consider these assets to be impaired at March 31, 2014.
	In December 2013, the Company announced its decision to close Beaver Lake Concrete, Inc. (BLC), another subsidiary in the Ready-Mixed Concrete Business segment, and lease the related property, plant and equipment effective January 1, 2014. The Company retained BLC's cement transport trucks and effective January 1, 2014 began hauling cement for third parties. The decision to close the subsidiary was driven primarily as a result of incurring operating losses in the last several years. BLC's operating results, reported in discontinued operations, for the March 31, 2014 and March 31, 2013 are as follows:
	(in millions)	2014			2013
	Sales	$	0.2		$	1.4
	Pretax loss	(0.1		)	(0.2		)
	Prior period financial statements reflect the operations of BLC as a discontinued operation. Costs incurred related to the closure and associated exit or disposal activities are not expected to be material.
	BLC has a lease agreement for its assets which have a net book value of $0.8 million. These assets, consisting solely of property, plant and equipment, are presented under the caption "Other Assets" in the accompanying Condensed Consolidated Balance Sheet at March 31, 2014. As of December 31, 2013 the remaining BLC assets were tested for recoverability and their fair value less cost to sell exceeded their carrying amount; accordingly no impairment loss was recognized. After review, the Company does not consider these assets to be impaired at March 31, 2014.

Nature_of_Operations_and_Summa

Nature of Operations and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
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 July 2013, the FASB issued ASU No. 2013-11, "Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss or a Tax Credit Carryforward Exists". With certain exceptions, ASU 2013-11 requires entities to present an unrecognized tax benefit, or portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward. The guidance is effective for interim and annual periods beginning after December 15, 2013 on either a prospective or retrospective basis with early adoption permitted. The guidance became effective for the Company beginning January 1, 2014 and did not have a material impact on its consolidated results of operations and financial condition.
	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.

Receivables

Receivables	3 Months Ended
	Mar. 31, 2014
Accounts Receivable Additional Disclosures [Abstract]	'
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 which involved short-term and long-term contracts. The operations of TDI were discontinued in 2013 due to consecutive year operating losses. See Note 2, "Discontinued Operations", for further discussion. Short-term contracts for specific projects were 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 from contracts using the cost-to-cost measures of completion were recognized based on the ratio of contract costs incurred to date to total estimated contract costs. Full provision was made for any anticipated losses. The majority of the long-term contracts would allow only scheduled billings and contained retainage provisions under which 5% to 10% of the contract invoicing may be withheld by the customer pending project completion. As of March 31, 2014, the amount of billed retainage which is included in accounts receivable was approximately $171,200, 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, 2013 was approximately $182,500.

Property_Plant_And_Equipment

Property, Plant And Equipment	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant And Equipment	'
	PROPERTY, PLANT AND EQUIPMENT
	As of March 31, 2014, the amount of accounts payable related to property, plant and equipment was approximately $65,000 compared to December 31, 2013 which was approximately $737,000.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	INVENTORIES
	For the three months ended March 31, 2014, we incurred a temporary last-in, first-out (LIFO) liquidation gain due to reductions in finished cement and work in process inventory of $0.5 million 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 ended March 31, 2013.

Lines_of_Business

Lines of Business	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Lines of Business	'
	LINES OF BUSINESS
	Corporate assets for 2014 and 2013 include cash and cash equivalents, refundable income taxes, investments and other assets. The operations of TDI and BLC, subsidiaries in the Ready-Mixed Concrete Business segment, have been presented as discontinued operations in the financial statements and not included in segment results for the current or prior period. See Note 2, "Discontinued Operations", for further discussion. Following is a summary of the Company's business segment results for the periods indicated:
		Cement Business			Ready- Mixed Concrete Business			Adjustments and Eliminations				Consolidated
	For the Three Months Ended 03/31/14
	Sales to unaffiliated customers	$	9,935,674		$	13,525,877		$	—			$	23,461,551
	Intersegment sales	2,865,060			—			(2,865,060		)		—
	Total net sales	$	12,800,734		$	13,525,877		$	(2,865,060	)		$	23,461,551
	Loss from operations	$	(2,030,331	)	$	(1,692,827	)					$	(3,723,158	)
	Other income, net											57,513
	Loss before income taxes											$	(3,665,645	)
	Capital Expenditures	$	1,823,786		$	1,183,609						$	3,007,395
	For the Three Months Ended 03/31/13
	Sales to unaffiliated customers	$	8,444,664		$	12,919,801		$	—			$	21,364,465
	Intersegment sales	2,853,657			—			(2,853,657		)		—
	Total net sales	$	11,298,321		$	12,919,801		$	(2,853,657	)		$	21,364,465
	Loss from operations	$	(2,717,570	)	$	(1,444,595	)					$	(4,162,165	)
	Other income, net											3,800,972
	Loss before income taxes											$	(361,193	)
	Capital Expenditures	$	4,667,224		$	2,304,502						$	6,971,726
	Balance at 03/31/14
	Identifiable Assets	$	93,745,632		$	35,026,763				$	128,772,395
	Corporate Assets									46,885,871
										$	175,658,266
	Balance at 12/31/13
	Identifiable Assets	$	91,279,098		$	34,106,903				$	125,386,001
	Corporate Assets									48,719,861
										$	174,105,862

Fair_Value

Fair Value	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value	'
	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 $0.5 million as of March 31, 2014. The remaining $28.2 million in equity security investments are stated at fair value. As of December 31, 2013, the aggregate amount of equity securities carried at cost was $0.5 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 March 31, 2014 and December 31, 2013:
				Fair Value Measurements Using:
				Quoted Prices in Active Markets for Identical Assets			Significant Other Observable Inputs		Significant Unobservable Inputs
	March 31, 2014:			(Level 1)			(Level 2)		(Level 3)
	Assets:	Fair Value
	Available-for-sale equity securities
	Cement industry	$	15,478,455	$	15,478,455		$	—	$	—
	General building materials industry	7,342,061		7,342,061			—		—
	Oil and gas refining and marketing industry	4,305,275		4,305,275			—		—
	Residential construction industry	1,030,503		1,030,503			—		—
	Total assets measured at fair value	$	28,156,294	$	28,156,294		$	—	$	—
	December 31, 2013:
	Assets:
	Available-for-sale equity securities
	Cement industry	$	12,671,592	$	12,671,592		$	—	$	—
	General building materials industry	6,565,316		6,565,316			—		—
	Oil and gas refining and marketing industry	4,425,517		4,425,517			—		—
	Residential construction industry	1,093,869		1,093,869			—		—
	Total assets measured at fair value	$	24,756,294	$	24,756,294		$	—	$	—
	There were no transfers between levels and there were no significant changes in the valuation techniques during the period ended March 31, 2014. 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 March 31, 2014 and December 31, 2013:
	Available-for-sale equity securities	Less than 12 Months					12 Months or Greater					Total
	March 31, 2014	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
	Residential construction industry	$	569,943	$	(40,415	)	$	95,950	$	(6,845	)	$	665,893	$	(47,260	)
	Total	$	569,943	$	(40,415	)	$	95,950	$	(6,845	)	$	665,893	$	(47,260	)
	December 31, 2013
	Residential construction industry	$	283,143	$	20,267		$	—	$	—		$	283,143	$	20,267
	Total	$	283,143	$	20,267		$	—	$	—		$	283,143	$	20,267

Investments

Investments	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
Investments	'
	INVESTMENTS
	Cost Method Investments
	The Company owns stock in a privately-owned company in the ethanol production industry. The investment, for which fair value approximates carrying value, was evaluated at March 31, 2014 and December 31, 2013 for impairment. The evaluations of the 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) and no impairments were identified. As a result of the evaluations, the Company does not consider the cost-method investment to be impaired at March 31, 2014 or December 31, 2013.
	Fair Value Investments
	Impairment Analysis
	March 31, 2014--The Company's investments in available-for sale 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 in Note 7 "Fair Value"). These unrealized losses relate to investments in the common stock of one company in the residential construction industry. When the Company evaluated the impairment by comparing the specifically identified cost of each investment to market price as of April 15, 2014, the residential construction industry securities' price per share decreased slightly from March 31, 2014 levels. 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 March 31, 2014.
	December 31, 2013--The Company's investments in available-for sale 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 in Note 7 "Fair Value"). These unrealized losses relate to investments in the common stock of one company in the residential construction industry. When the Company evaluated the impairment by comparing the specifically identified cost of each investment to market price as of February 3, 2014, the residential construction industry securities' price per share decreased slightly from December 31, 2013 levels. 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, 2013.
	Investment Results
	The investment results for March 31, 2014 and December 31, 2013 are as follows for available-for-sale equity securities carried at fair value:
			Amortized Cost				Gross Unrealized Holding					Fair Value
	March 31, 2014						Gains			Losses
	Available-for-sale equity securities
	Cement industry		$	2,940,000			$	12,540,000		$	—	$	15,480,000
	General building materials industry		3,600,000				3,740,000			—		7,340,000
	Oil and gas refining and marketing industry		340,000				3,970,000			—		4,310,000
	Residential construction industry		1,020,000				10,000			—		1,030,000
	Total available-for-sale equity securities		$	7,900,000			$	20,260,000		$	—	$	28,160,000
	Less: Deferred taxes on unrealized holding gains						8,104,000
	Unrealized gains recorded in equity, net of deferred tax						$	12,156,000
			Amortized Cost				Gross Unrealized Holding					Fair Value
	December 31, 2013						Gains			Losses
	Available-for-sale equity securities
	Cement industry		$	2,940,000			$	9,730,000		$	—	$	12,670,000
	General building materials industry		3,600,000				2,970,000			—		6,570,000
	Oil and gas refining and marketing industry		340,000				4,090,000			—		4,430,000
	Residential construction industry		1,020,000				70,000			—		1,090,000
	Total available-for-sale equity securities		$	7,900,000			$	16,860,000		$	—	$	24,760,000
	Less: Deferred taxes on unrealized holding gains						6,744,000
	Unrealized gains recorded in equity, net of deferred tax						$	10,116,000
	Investment-related cash flow information for available-for-sale equity securities carried at fair value for March 31, 2014 and December 31, 2013 is as follows:
		2014				2013
	Proceeds from sale of equity securities	$	—			$	5,373,412
	Realized gain on equity securities	—				3,891,296
	Payment for purchases of equity securities	—				1,116,664
	Equity Method Investments
	The Company owns common stock of GFI, a privately-owned company in the brick industry. During 2013, the Company purchased $0.7 million in additional shares of GFI resulting in a 19.34% ownership as of December 31, 2013. Previously, the Company accounted for the investment as a cost method investment as management believed it did not have significant influence over GFI. As a result of the additional investment, the Company has determined that it has the ability to exercise significant influence, but not control, over the operating and financial policies of GFI. Consequently, the equity method of accounting is used for the investment and prior period financials from 2001 forward have been adjusted to reflect the change in accounting.
	The following financial statement line items for March 31, 2013 were affected by the change in accounting principle from cost method to equity method of accounting for the investment in GFI:
			As Adjusted			As Previously Reported
	For the three months ended March 31, 2013:
	Equity in affiliate losses, net of tax		(2,222	)		—
	Net loss		(1,941,441	)		(1,939,219	)
	Net loss per share		(0.48	)		(0.48	)
	Pertinent information about the Company's investment in GFI for the periods indicated below:
			31-Mar-14				31-Dec-13
	Carrying value		$	3,377,407			$	3,428,633
	Ownership percentage		19.34		%		19.34		%
	Undistributed earnings		786,293				837,519
	Difference between carrying amount and the underlying equity in net assets*		172,654				172,654
			31-Mar-14			31-Mar-13
	Equity in earnings		(51,226	)		(2,222	)
	* The difference between carrying amount and the underlying equity in net assets is in a memo account allocated to goodwill.
	During the three months ended March 31, 2014 and March 31, 2013, the Company had purchased $0.2 million and $0.2 million, respectively, of brick from GFI in arm's length transactions in the normal course of business for resale to third parties. The Company eliminated intra-entity profits or losses for its proportionate share of GFI's common stock for inventory still remaining with the Company until such profits or losses were realized in transactions with third parties. Amounts due to GFI for Company purchases were not significant at March 31, 2014 and March 31, 2013.
	The Company's equity method investment is reviewed for impairment on a periodic basis or if an event occurs or circumstances change that indicate the carrying amount may be impaired. This assessment is based on a review of the investment's performance and a review of indicators of impairment to determine if there is evidence of a loss in value of the investment. Factors the Company considers include:
	•	Absence of the Company's ability to recover the carrying amount;
	•	Inability of the equity affiliate to sustain an earnings capacity which would justify the carrying amount of the investment; and
	•	Significant litigation, bankruptcy or other events that could impact recoverability.
	For an equity investment with impairment indicators, the Company measures fair value on the basis of discounted cash flows or other appropriate valuation methods (Level 3). If it is probable that the Company will not recover the carrying amount of its investment, the impairment is considered other-than-temporary and recorded in earnings, and the equity investment balance is reduced to its fair value accordingly. After review, the Company does not consider its equity method investment, for which fair value approximates carrying value, to be impaired at March 31, 2014 or December 31, 2013.

Pension_And_Other_Postretireme

Pension And Other Postretirement Benefits	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
Pension And Other Postretirement Benefits	'
	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 three months ended March 31, 2014 and 2013:
		Pension Benefits				Other Benefits
		2014		2013		2014			2013
	Service cost	$	215,000	$	217,529	$	187,500		$	204,959
	Interest cost	496,500		484,356		366,972			422,470
	Less: Expected return on plan assets	713,500		587,363		—			—
	Amortization of prior service cost	25,250		24,932		(600,000		)	(13,332		)
	Recognized net actuarial loss	204,250		333,408		163,750			—
	Unrecognized net loss	—		—		—			173,771
	Net periodic expense	$	227,500	$	472,862	$	118,222		$	787,868
	As previously disclosed in our financial statements for the year ended December 31, 2013, Monarch expects to contribute approximately $2,790,000 to the pension fund in 2014. As of March 31, 2014, we have not made any contributions to the fund.
	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, 2013, Monarch expects expenditures of approximately $1,625,000 for this plan in 2014. As of March 31, 2014, we have contributed approximately $325,000 and anticipate contributing an additional $1,300,000 to this plan in 2014 for a total of $1,625,000.

Reclassification_Out_Of_Accumu

Reclassification Out Of Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Reclassification Out Of Accumulated Other Comprehensive Loss	'
	RECLASSIFICATION OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME
	The following table presents the reclassifications out of accumulated other comprehensive income and the affected line item in the statements where net income is presented for the three months ended March 31, 2014 and 2013:
	Reclassifications for	2014			2013
	Net periodic pension and postretirement costs in:
	Cost of Sales	$	108,777		$	(303,453	)
	Tax (expense) benefit	(43,669		)	121,667
	Net of tax	$	65,108		$	(181,786	)
	Selling, General & Administrative Expenses	$	97,973		$	(215,326	)
	Tax (expense) benefit	(39,331		)	86,333
	Net of tax	$	58,642		$	(128,993	)
	Unrealized net gains on available-for-sale securities in:
	Gain on sale of equity investments	$	—		$	3,069,284
	Tax expense	—			(1,228,000		)
	Net of tax	$	—		$	1,841,284
	Reclassifications, net of tax	$	123,750		$	1,530,505

Other_Nonoperating_Income_Or_E

Other Nonoperating Income Or Expense	3 Months Ended
	Mar. 31, 2014
Other Income and Expenses [Abstract]	'
Other Nonoperating Income Or Expense	'
	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	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	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 3,966,931 and 4,013,634 in the first quarter of 2014 and 2013, respectively. The Company has no capital stock equivalents and therefore, does not report diluted earnings per share.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	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 three months ended March 31, 2014 or March 31, 2013.

Discontinued_Operations_Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2014
Tulsa Dynaspan, Inc. (TDI) [Member]	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'
Schedule of Operating Results Reported in Discontinued Operations	'
	TDI's operating results, reported in discontinued operations, for March 31, 2014 and March 31, 2013 are as follows:
	(in millions)	2014			2013
	Sales	$	—		$	5.2
	Pretax loss	(0.1		)	(2.1		)
Beaver Lake Concrete, Inc. (BLC) [Member]	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'
Schedule of Operating Results Reported in Discontinued Operations	'
	BLC's operating results, reported in discontinued operations, for the March 31, 2014 and March 31, 2013 are as follows:
	(in millions)	2014			2013
	Sales	$	0.2		$	1.4
	Pretax loss	(0.1		)	(0.2		)

Lines_of_Business_Tables

Lines of Business (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Summary Of Business Segment	'
	Following is a summary of the Company's business segment results for the periods indicated:
		Cement Business			Ready- Mixed Concrete Business			Adjustments and Eliminations				Consolidated
	For the Three Months Ended 03/31/14
	Sales to unaffiliated customers	$	9,935,674		$	13,525,877		$	—			$	23,461,551
	Intersegment sales	2,865,060			—			(2,865,060		)		—
	Total net sales	$	12,800,734		$	13,525,877		$	(2,865,060	)		$	23,461,551
	Loss from operations	$	(2,030,331	)	$	(1,692,827	)					$	(3,723,158	)
	Other income, net											57,513
	Loss before income taxes											$	(3,665,645	)
	Capital Expenditures	$	1,823,786		$	1,183,609						$	3,007,395
	For the Three Months Ended 03/31/13
	Sales to unaffiliated customers	$	8,444,664		$	12,919,801		$	—			$	21,364,465
	Intersegment sales	2,853,657			—			(2,853,657		)		—
	Total net sales	$	11,298,321		$	12,919,801		$	(2,853,657	)		$	21,364,465
	Loss from operations	$	(2,717,570	)	$	(1,444,595	)					$	(4,162,165	)
	Other income, net											3,800,972
	Loss before income taxes											$	(361,193	)
	Capital Expenditures	$	4,667,224		$	2,304,502						$	6,971,726
	Balance at 03/31/14
	Identifiable Assets	$	93,745,632		$	35,026,763				$	128,772,395
	Corporate Assets									46,885,871
										$	175,658,266
	Balance at 12/31/13
	Identifiable Assets	$	91,279,098		$	34,106,903				$	125,386,001
	Corporate Assets									48,719,861
										$	174,105,862

Fair_Value_Tables

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Of The Availabe-For-Sale Equity Securities Recognized In The Balance Sheet On A Recurring Basis	'
	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 March 31, 2014 and December 31, 2013:
				Fair Value Measurements Using:
				Quoted Prices in Active Markets for Identical Assets			Significant Other Observable Inputs		Significant Unobservable Inputs
	March 31, 2014:			(Level 1)			(Level 2)		(Level 3)
	Assets:	Fair Value
	Available-for-sale equity securities
	Cement industry	$	15,478,455	$	15,478,455		$	—	$	—
	General building materials industry	7,342,061		7,342,061			—		—
	Oil and gas refining and marketing industry	4,305,275		4,305,275			—		—
	Residential construction industry	1,030,503		1,030,503			—		—
	Total assets measured at fair value	$	28,156,294	$	28,156,294		$	—	$	—
	December 31, 2013:
	Assets:
	Available-for-sale equity securities
	Cement industry	$	12,671,592	$	12,671,592		$	—	$	—
	General building materials industry	6,565,316		6,565,316			—		—
	Oil and gas refining and marketing industry	4,425,517		4,425,517			—		—
	Residential construction industry	1,093,869		1,093,869			—		—
	Total assets measured at fair value	$	24,756,294	$	24,756,294		$	—	$	—
Schedule Of Unrealized Losses From Investments	'
	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 March 31, 2014 and December 31, 2013:
	Available-for-sale equity securities	Less than 12 Months					12 Months or Greater					Total
	March 31, 2014	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
	Residential construction industry	$	569,943	$	(40,415	)	$	95,950	$	(6,845	)	$	665,893	$	(47,260	)
	Total	$	569,943	$	(40,415	)	$	95,950	$	(6,845	)	$	665,893	$	(47,260	)
	December 31, 2013
	Residential construction industry	$	283,143	$	20,267		$	—	$	—		$	283,143	$	20,267
	Total	$	283,143	$	20,267		$	—	$	—		$	283,143	$	20,267

Investments_Tables

Investments (Tables)	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
Schedule Of Available-For-Sale Securities Investments Results	'
	The investment results for March 31, 2014 and December 31, 2013 are as follows for available-for-sale equity securities carried at fair value:
			Amortized Cost				Gross Unrealized Holding					Fair Value
	March 31, 2014						Gains			Losses
	Available-for-sale equity securities
	Cement industry		$	2,940,000			$	12,540,000		$	—	$	15,480,000
	General building materials industry		3,600,000				3,740,000			—		7,340,000
	Oil and gas refining and marketing industry		340,000				3,970,000			—		4,310,000
	Residential construction industry		1,020,000				10,000			—		1,030,000
	Total available-for-sale equity securities		$	7,900,000			$	20,260,000		$	—	$	28,160,000
	Less: Deferred taxes on unrealized holding gains						8,104,000
	Unrealized gains recorded in equity, net of deferred tax						$	12,156,000
			Amortized Cost				Gross Unrealized Holding					Fair Value
	December 31, 2013						Gains			Losses
	Available-for-sale equity securities
	Cement industry		$	2,940,000			$	9,730,000		$	—	$	12,670,000
	General building materials industry		3,600,000				2,970,000			—		6,570,000
	Oil and gas refining and marketing industry		340,000				4,090,000			—		4,430,000
	Residential construction industry		1,020,000				70,000			—		1,090,000
	Total available-for-sale equity securities		$	7,900,000			$	16,860,000		$	—	$	24,760,000
	Less: Deferred taxes on unrealized holding gains						6,744,000
	Unrealized gains recorded in equity, net of deferred tax						$	10,116,000
Investment-related cash flow information	'
	Investment-related cash flow information for available-for-sale equity securities carried at fair value for March 31, 2014 and December 31, 2013 is as follows:
		2014				2013
	Proceeds from sale of equity securities	$	—			$	5,373,412
	Realized gain on equity securities	—				3,891,296
	Payment for purchases of equity securities	—				1,116,664
Schedule for Change in Accounting Principle	'
	The following financial statement line items for March 31, 2013 were affected by the change in accounting principle from cost method to equity method of accounting for the investment in GFI:
			As Adjusted			As Previously Reported
	For the three months ended March 31, 2013:
	Equity in affiliate losses, net of tax		(2,222	)		—
	Net loss		(1,941,441	)		(1,939,219	)
	Net loss per share		(0.48	)		(0.48	)
	Pertinent information about the Company's investment in GFI for the periods indicated below:
			31-Mar-14				31-Dec-13
	Carrying value		$	3,377,407			$	3,428,633
	Ownership percentage		19.34		%		19.34		%
	Undistributed earnings		786,293				837,519
	Difference between carrying amount and the underlying equity in net assets*		172,654				172,654

Pension_And_Other_Postretireme1

Pension And Other Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [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 three months ended March 31, 2014 and 2013:
		Pension Benefits				Other Benefits
		2014		2013		2014			2013
	Service cost	$	215,000	$	217,529	$	187,500		$	204,959
	Interest cost	496,500		484,356		366,972			422,470
	Less: Expected return on plan assets	713,500		587,363		—			—
	Amortization of prior service cost	25,250		24,932		(600,000		)	(13,332		)
	Recognized net actuarial loss	204,250		333,408		163,750			—
	Unrecognized net loss	—		—		—			173,771
	Net periodic expense	$	227,500	$	472,862	$	118,222		$	787,868

Reclassification_Out_Of_Accumu1

Reclassification Out Of Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Reclassification Out Of Accumulated Other Comprehensive Loss	'
	The following table presents the reclassifications out of accumulated other comprehensive income and the affected line item in the statements where net income is presented for the three months ended March 31, 2014 and 2013:
	Reclassifications for	2014			2013
	Net periodic pension and postretirement costs in:
	Cost of Sales	$	108,777		$	(303,453	)
	Tax (expense) benefit	(43,669		)	121,667
	Net of tax	$	65,108		$	(181,786	)
	Selling, General & Administrative Expenses	$	97,973		$	(215,326	)
	Tax (expense) benefit	(39,331		)	86,333
	Net of tax	$	58,642		$	(128,993	)
	Unrealized net gains on available-for-sale securities in:
	Gain on sale of equity investments	$	—		$	3,069,284
	Tax expense	—			(1,228,000		)
	Net of tax	$	—		$	1,841,284
	Reclassifications, net of tax	$	123,750		$	1,530,505

Accounts_Receivable_Details

Accounts Receivable (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
	line_of_business
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Number of lines of business	2	'
Billed retainage included in accounts receivable	$171,200	$182,500
Minimum [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Short-term contracts, term	'3 months	'
Long-term contracts, term	'1 year	'
Percentage of retainage	5.00%	'
Maximum [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Short-term contracts, term	'6 months	'
Percentage of retainage	10.00%	'

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'
Pretax loss reported in discontinued operations	($177,306)	($2,328,026)	'
Other assets	4,766,468	'	4,757,265
Tulsa Dynaspan, Inc. (TDI) [Member]	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'
Significant operating losses incurred, term	'	'	'3 years
Sales reported in discontinued operations	0	5,200,000	'
Pretax loss reported in discontinued operations	-100,000	-2,100,000	'
Other assets	2,700,000	'	'
Beaver Lake Concrete, Inc. (BLC) [Member]	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'
Sales reported in discontinued operations	200,000	1,400,000	'
Pretax loss reported in discontinued operations	-100,000	-200,000	'
Other assets	$800,000	'	'

Property_Plant_And_Equipment_D

Property, Plant And Equipment (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'	'	'
Accounts payable related to property, plant and equipment	$65,176	$106,102	$737,000

Inventories_Details

Inventories (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Inventory Disclosure [Abstract]	'	'
Temporary LIFO liquidation gain inventory	$500,000	$0

Lines_of_Business_Summary_Of_B

Lines of Business (Summary Of Business Segment) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Segment Reporting Information [Line Items]	'	'	'
Sales to unaffiliated customers	$23,461,551	$21,364,465	'
Intersegment sales	0	0	'
Total net sales	23,461,551	21,364,465	'
Loss from operations	-3,723,158	-4,162,165	'
Other income, net	57,513	3,800,972	'
Loss from continuing operations before income taxes	-3,665,645	-361,193	'
Capital Expenditures	3,007,395	6,971,726	'
Total Assets	175,658,266	'	174,105,862
Cement Business [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Sales to unaffiliated customers	9,935,674	8,444,664	'
Intersegment sales	2,865,060	2,853,657	'
Total net sales	12,800,734	11,298,321	'
Loss from operations	-2,030,331	-2,717,570	'
Capital Expenditures	1,823,786	4,667,224	'
Total Assets	93,745,632	'	91,279,098
Ready-Mixed Concrete Business [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Sales to unaffiliated customers	13,525,877	12,919,801	'
Intersegment sales	0	0	'
Total net sales	13,525,877	12,919,801	'
Loss from operations	-1,692,827	-1,444,595	'
Capital Expenditures	1,183,609	2,304,502	'
Total Assets	35,026,763	'	34,106,903
Adjustments and Elimination [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Sales to unaffiliated customers	0	0	'
Intersegment sales	-2,865,060	-2,853,657	'
Total net sales	-2,865,060	-2,853,657	'
Identifiable [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total Assets	128,772,395	'	125,386,001
Corporate [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Total Assets	$46,885,871	'	$48,719,861

Fair_Value_Narrative_Details

Fair Value (Narrative) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'	'
Available-for-sale securities at cost	$500,000	$500,000
Available-for-sale securities at fair value	$28,156,294	$24,756,294

Fair_Value_Fair_Value_Of_The_A

Fair Value (Fair Value Of The Availabe-For-Sale Equity Securities Recognized In The Balance Sheet On A Recurring Basis) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	$28,156,294	$24,756,294
Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities	28,156,294	24,756,294
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	15,478,455	12,671,592
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	15,478,455	12,671,592
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	7,342,061	6,565,316
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	7,342,061	6,565,316
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	4,305,275	4,425,517
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	4,305,275	4,425,517
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	1,030,503	1,093,869
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	1,030,503	1,093,869
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	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	$0

Fair_Value_Schedule_Of_Unreali

Fair Value (Schedule Of Unrealized Losses From Investments) (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 months, Fair Value	$569,943	$283,143
Less than 12 months, Unrealized Losses	-40,415	20,267
12 months or greater, Fair Value	95,950	0
12 months or greater, Unrealized Losses	-6,845	0
Total, Fair Value	665,893	283,143
Total, Unrealized Losses	-47,260	20,267
Residential Construction Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 months, Fair Value	569,943	283,143
Less than 12 months, Unrealized Losses	-40,415	20,267
12 months or greater, Fair Value	95,950	0
12 months or greater, Unrealized Losses	-6,845	0
Total, Fair Value	665,893	283,143
Total, Unrealized Losses	($47,260)	$20,267

Investments_Narrative_Details

Investments (Narrative) (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'	'
Investments	$28,156,294	'	$24,756,294
General Finance Incorporated (GFI) [Member]	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'
Payment for acquisition of equity method investments	'	'	-700,000
Ownership percentage	19.34%	'	19.34%
Transactions with equity-method investee	$200,000	$200,000	'

Investments_Schedule_Of_Availa

Investments (Schedule Of Available-For-Sale Securities Investments Results)(Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amoritzed cost	$7,900,000	$7,900,000
Available-for-sales securities, gross unrealized gains	20,260,000	16,860,000
Available-for-sale securities, gross unrealized losses	0	0
Available-for-sale securities gross, Fair Value	28,160,000	24,760,000
Deferred taxes on unrealized holdings gains	8,104,000	6,744,000
Unrealized gains recorded in equity, net of deferred tax	12,156,000	10,116,000
Cement Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amoritzed cost	2,940,000	2,940,000
Available-for-sales securities, gross unrealized gains	12,540,000	9,730,000
Available-for-sale securities, gross unrealized losses	0	0
Available-for-sale securities gross, Fair Value	15,480,000	12,670,000
General Building Materials Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amoritzed cost	3,600,000	3,600,000
Available-for-sales securities, gross unrealized gains	3,740,000	2,970,000
Available-for-sale securities, gross unrealized losses	0	0
Available-for-sale securities gross, Fair Value	7,340,000	6,570,000
Oil And Gas Refining And Marketing Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amoritzed cost	340,000	340,000
Available-for-sales securities, gross unrealized gains	3,970,000	4,090,000
Available-for-sale securities, gross unrealized losses	0	0
Available-for-sale securities gross, Fair Value	4,310,000	4,430,000
Residential Construction Industry [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale equity securities, amoritzed cost	1,020,000	1,020,000
Available-for-sales securities, gross unrealized gains	10,000	70,000
Available-for-sale securities, gross unrealized losses	0	0
Available-for-sale securities gross, Fair Value	$1,030,000	$1,090,000

Investments_InvestmentRelated_

Investments (Investment-Related Cash Flow Schedule)(Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Investments [Abstract]	'	'
Proceeds from sale of equity securities	$0	$5,373,411.89
Realized gain on equity securities	0	3,891,296
Payment for purchases of equity securities	$0	$1,116,664

Investments_Change_in_Accounti

Investments (Change in Accounting Principle) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Schedule of Equity Method Investments [Line Items]	'	'	'	'
INVESTMENTS	$28,692,634	'	$25,292,634	'
Investments in affiliates	3,377,407	'	3,428,633	'
Retained earnings	95,699,369	95,816,572	98,518,546	97,758,013
Total stockholders' equity	113,529,454	'	114,432,381	'
Dividend income	104,000	748,736	'	'
Equity in affiliate earnings (losses), net of tax	-51,226	-2,222	'	'
Net loss	-2,819,177	-1,941,441	'	'
Net income per share (in dollars per share)	($0.71)	($0.48)	'	'
General Finance Incorporated (GFI) [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Investments in affiliates	3,377,407	'	3,428,633	'
Equity in affiliate earnings (losses), net of tax	'	-2,222	'	'
Net loss	'	-1,941,441	'	'
Net income per share (in dollars per share)	'	($0.48)	'	'
As Previously Reported [Member] | General Finance Incorporated (GFI) [Member]	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Equity in affiliate earnings (losses), net of tax	'	0	'	'
Net loss	'	($1,939,219)	'	'
Net income per share (in dollars per share)	'	($0.48)	'	'

Investments_Equity_Method_Inve

Investments (Equity Method Investments) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'	'
Carrying value	$3,377,407	'	$3,428,633
Equity in earnings	-51,226	-2,222	'
General Finance Incorporated (GFI) [Member]	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'
Carrying value	3,377,407	'	3,428,633
Ownership percentage	19.34%	'	19.34%
Undistributed earnings	786,293	'	837,519
Difference between carrying amount and the underlying equity in net assets	172,654	'	172,654
Equity in earnings	'	-2,222	'
Brick purchases from GFI	$200,000	$200,000	'

Pension_And_Other_Postretireme2

Pension And Other Postretirement Benefits (Schedule Of Net Periodic Pension And Postretirement Benefit Costs) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Pension Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Service cost	$215,000	$217,529
Interest cost	496,500	484,356
Less: Expected return on plan assets	713,500	587,363
Amortization of prior service cost	25,250	24,932
Recognized net actuarial loss	204,250	333,408
Unrecognized net loss	0	0
Net periodic expense	227,500	472,862
Postretirement Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Service cost	187,500	204,959
Interest cost	366,972	422,470
Less: Expected return on plan assets	0	0
Amortization of prior service cost	-600,000	-13,332
Recognized net actuarial loss	163,750	0
Unrecognized net loss	0	173,771
Net periodic expense	$118,222	$787,868

Pension_And_Other_Postretireme3

Pension And Other Postretirement Benefits (Narrative) (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Pension Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Expected contribution by the employer	'	$2,790
Postretirement Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Expected contribution by the employer	'	1,625
Total contribution by the employer	325	'
Postretirement Benefits [Member] | Remainder of Fiscal Year [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Expected contribution by the employer	1,300	'
Postretirement Benefits [Member] | Fiscal Year Total [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Expected contribution by the employer	$1,625	'

Reclassification_Out_Of_Accumu2

Reclassification Out Of Accumulated Other Comprehensive Loss (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Cost of sales	($23,538,514)	($21,776,225)
Selling, general and administrative expenses	-3,646,195	-3,750,405
Gain on sale of equity investments	0	3,069,284
Tax (expense) benefit	1,025,000	101,000
Reclassification Out Of Accumulated Other Comprehensive Income [Member]	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Reclassifications, net of tax	123,750	1,530,505
Reclassification Out Of Accumulated Other Comprehensive Income [Member] | Net Periodic Postretirement Benefit Cost [Member] | Cost of Sales [Member]	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Cost of sales	108,777	-303,453
Tax (expense) benefit	-43,669	121,667
Reclassifications, net of tax	65,108	-181,786
Reclassification Out Of Accumulated Other Comprehensive Income [Member] | Net Periodic Postretirement Benefit Cost [Member] | Selling, General and Administrative Expenses [Member]	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Selling, general and administrative expenses	97,973	-215,326
Tax (expense) benefit	-39,331	86,333
Reclassifications, net of tax	58,642	-128,993
Reclassification Out Of Accumulated Other Comprehensive Income [Member] | Unrealized Net Gains on Available-for-sale Securities [Member] | Gain on Sale of Equity Securities [Member]	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Gain on sale of equity investments	0	3,069,284
Tax (expense) benefit	0	-1,228,000
Reclassifications, net of tax	$0	$1,841,284

Earnings_Per_Share_Details

Earnings Per Share (Details)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Weighted average number of shares outstanding	3,966,931	4,013,634