Royal Hawaiian Orchards (NNUTU) 10-K 28 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 28, 2013
Document and Entity Information	'	'
Entity Registrant Name	'ROYAL HAWAIIAN ORCHARDS, L.P.	'
Entity Central Index Key	'0000792161	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	$11,119,018	'
Entity Common Stock, Shares Outstanding	'	7,500,000
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$205	$261
Accounts receivable, net	3,827	5,786
Inventories, net	4,658	1,351
Other current assets	499	360
Total current assets	9,189	7,758
Land, orchards and equipment, net	44,844	48,027
Intangible assets, net	493	556
Other non-current assets	198	'
Total assets	54,724	56,341
Current liabilities	'	'
Current portion of long-term debt	1,050	1,050
Short-term borrowings	5,900	2,400
Accounts payable	636	1,121
Accrued payroll and benefits	1,275	1,031
Other current liabilities	173	160
Total current liabilities	9,034	5,762
Non-current benefits	311	713
Long-term debt	5,775	6,825
Deferred income tax liability	1,020	1,039
Total liabilities	16,140	14,339
Commitments and contingencies	'	'
Partners' capital	'	'
General partner	81	81
Class A limited partners, no par or assigned value, 7,500 units issued and outstanding	38,466	42,286
Accumulated other comprehensive income (loss)	37	-365
Total partners' capital	38,584	42,002
Total liabilities and partners' capital	$54,724	$56,341

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Per Share data, unless otherwise specified
Consolidated Balance Sheets	'	'
Class A limited partners, units par or assigned value (in dollars per unit)	$0	$0
Class A limited partners, units issued	7,500	7,500
Class A limited partners, units outstanding	7,500	7,500

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated Statements of Comprehensive Income (Loss)	'	'	'
Macadamia nut sales	$9,916	$18,043	$16,125
Contract farming revenue	1,865	1,973	1,869
Branded product sales	2,072	91	'
Total revenues	13,853	20,107	17,994
Cost of goods and services sold	'	'	'
Costs of macadamia nut sales	9,517	14,586	13,438
Costs of contract farming services	1,743	1,841	1,738
Cost of branded product sales	1,942	84	'
Total cost of goods and services sold	13,202	16,511	15,176
Gross income	651	3,596	2,818
Selling, general and administrative expenses	3,831	3,550	1,812
Operating income (loss)	-3,180	46	1,006
Interest and other income	191	245	580
Interest expense	-636	-664	-775
Income (loss) before tax	-3,625	-373	811
Income tax expense	-45	-126	-99
Net income (loss)	-3,670	-499	712
Other comprehensive income (loss), net of tax	'	'	'
Amortization of prior service cost	7	7	7
Amortization of actuarial loss	395	-43	-249
Defined benefit pension plan	402	-36	-242
Other comprehensive income (loss), net of tax	402	-36	-242
Comprehensive income (loss)	($3,268)	($535)	$470
Net income (loss) per Class A Unit (in dollars per unit)	($0.49)	($0.07)	$0.09
Cash distributions per Class A Unit (in dollars per unit)	$0.02	$0	$0
Class A Units outstanding (in units)	7,500	7,500	7,500

Consolidated_Statements_of_Par

Consolidated Statements of Partners' Capital (USD $)	Total	Accumulated other comprehensive income (loss)	General partner	Class A limited partners
In Thousands, unless otherwise specified
Balance at Dec. 31, 2010	$42,067	($87)	$81	$42,073
Allocation of net income (loss):	'	'	'	'
Allocation of net income (loss):	712	'	'	712
Accumulated other comprehensive income (loss)	'	'	'	'
Change in pension and severance obligations	-242	-242	'	'
Balance at Dec. 31, 2011	42,537	-329	81	42,785
Allocation of net income (loss):	'	'	'	'
Allocation of net income (loss):	-499	'	'	-499
Accumulated other comprehensive income (loss)	'	'	'	'
Change in pension and severance obligations	-36	-36	'	'
Balance at Dec. 31, 2012	42,002	-365	81	42,286
Allocation of net income (loss):	'	'	'	'
Allocation of net income (loss):	-3,670	'	'	-3,670
Cash distributions paid and / or declared:	'	'	'	'
Cash distributions paid and / or declared:	-150	'	'	-150
Accumulated other comprehensive income (loss)	'	'	'	'
Change in pension and severance obligations	402	402	'	'
Balance at Dec. 31, 2013	$38,584	$37	$81	$38,466

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Cash received for goods and services	$15,812	$19,562	$17,899
Cash paid to suppliers and employees	-17,918	-17,387	-14,791
Income tax paid	-170	-150	-9
Interest received	'	'	1
Interest paid	-636	-664	-775
Net cash provided by (used in) operating activities	-2,912	1,361	2,325
Cash flows from investing activities:	'	'	'
Proceeds from sale of property and equipment	1,112	'	'
Capital expenditures	-365	-542	-74
Net cash provided by (used in) investing activities	747	-542	-74
Cash flows from financing activities:	'	'	'
Proceeds from drawings on line of credit	7,500	6,000	3,900
Loan fees paid	'	-38	'
Deferred rights offering fees paid	-191	'	-116
Repayment of long term debt	-1,050	-1,050	-1,050
Repayment of line of credit	-4,000	-6,000	-4,700
Cash distributions paid	-150	'	'
Net cash provided by (used in) financing activities	2,109	-1,088	-1,966
Net increase (decrease) in cash	-56	-269	285
Cash and cash equivalents at beginning of year	261	530	245
Cash and cash equivalents at end of year	205	261	530
Reconciliation of net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Net income (loss)	-3,670	-499	712
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Depreciation and amortization	2,584	2,517	2,499
Net gain on sale of property and equipment	-85	'	'
Write-off of deferred rights offering fees	'	116	'
Pension expense	160	128	70
Deferred income tax credit	-19	-12	-16
(Increase) decrease in accounts receivable	1,959	-790	-674
Increase in inventories	-3,307	-804	-376
(Increase) decrease in other current assets	-139	-26	55
Increase in other non-current assets	-7	'	'
Increase (decrease) in accounts payable	-485	651	-97
Increase (decrease) in accrued payroll and benefits	244	259	-39
Increase (decrease) in current liabilities	3	-141	266
Decrease in non-current benefits payable	-150	-38	-75
Total adjustments	758	1,860	1,613
Net cash provided by (used in) operating activities	($2,912)	$1,361	$2,325

OPERATIONS_AND_OWNERSHIP

OPERATIONS AND OWNERSHIP	12 Months Ended
	Dec. 31, 2013
OPERATIONS AND OWNERSHIP	'
OPERATIONS AND OWNERSHIP	'
	(1) OPERATIONS AND OWNERSHIP
	Royal Hawaiian Orchards, L.P. (the “Partnership”) owns or leases 5,070 tree acres of macadamia orchards on the island of Hawaii. The Partnership either sells harvested nuts to another entity in Hawaii, which processes the nuts and markets the finished products, or the Partnership retains them to be processed into finished products or sold in bulk kernel form.  The Partnership also farms approximately 1,100 acres of macadamia orchards in Hawaii for other orchard owners in exchange for a fee.
	The Partnership has developed two retail product lines of better for you macadamia snacks being sold under the brand name “Royal Hawaiian Orchards®” and reported under Royal Hawaiian Macadamia Nut, Inc. (“Royal”), a wholly owned subsidiary of the Partnership.  Royal has contracted with third party co-packers in California to manufacture its branded products.
	The Partnership is owned 99% by limited partners and 1% by the Managing General Partner, Royal Hawaiian Resources, Inc. (“RHR”).  On January 6, 2005, the stock of RHR was purchased by the Partnership for $750,000 in cash.  The transaction was accounted for as an asset purchase as opposed to a business combination since RHR had no substantive operations and its principal purpose was to own and hold 75,757 general partner units of the Partnership.  The acquisition of the general partner units held by RHR resulted in the Class A limited partners effectively owning 100% of the Partnership.
	Royal Hawaiian Services, LLC (“RHS”), a wholly owned subsidiary of the Partnership, commenced operations in 2013 and provides administrative and farming services for the Partnership.
	Limited partner interests are represented by Units, which are evidenced by depositary units that trade publicly on the OTCQX platform.
	Liquidity.  The Partnership recorded a net loss of $3.7 million resulting in negative cash flows from operations of $2.9 million during 2013.  The Partnership’s working capital amounted to $155,000 at December 31, 2013.  The net loss and negative cash flow are mainly attributable to the lower nut revenue of $8.1 million.  The lower nut revenues is the result of the Partnership taking into inventory, kernel that is no longer sold to Mauna Loa following the expiration of a one-year nut purchase contract on December 31, 2012.  In addition, adverse weather conditions resulted in lower annual nut production in 2013.  The Partnership recorded a net loss of $499,000, generated operating cash flows of $1.4 million during 2012 and its working capital amounted to $2.0 million at December 31, 2012.  The increase in operating expenses and cash paid for Royal’s inventory and development costs of approximately $2.0 million, resulted in the net loss and decreased cash flow for the Partnership in 2012.  Higher price per pound received on the Partnership’s production contributed to the favorable financial results in 2012 for the orchards segment.
	The Partnership successfully completed a rights offering on February 6, 2014 raising net proceeds of approximately $8.89 million after deducting offering expenses of $290,000.  The net proceeds will be used over the next two years to build raw materials and finished goods inventory; extend the revenue cycle of harvested macadamias and extend credit to our customers; to repay indebtedness incurred to fund working capital needs; to fund promotional allowances, including slotting fees charged by food retailers in order to have our product placed on their shelves; and for general partnership purposes.  Management feels that the Partnership has sufficient working capital to meet current obligations and debt service requirements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Cash and Cash Equivalents.  Cash and cash equivalents include unrestricted demand deposits with banks and all highly liquid deposits with an original maturity of less than three months.  The cash equivalents are not protected by federal deposit insurance.
	Allowance for Doubtful Accounts.  The Partnership reviews the accounts receivable to determine the adequacy of this allowance by regularly reviewing specific account payment history and circumstances, the accounts receivable aging, and historical write-off rates.
	Financial Instruments.  The fair value of the revolving line of credit is approximately the carrying value due to the variability of the interest rate and frequency that the interest rate resets.  The long-term financial instrument has a fixed interest rate and the fair value compared to carrying value is disclosed.
	Consolidation.  The consolidated financial statements include the accounts of the Partnership, Royal, RHR and RHS.  All significant intercompany balances and transactions, including management fees and distributions, have been eliminated.
	Farming Costs. The Partnership considers each orchard to be a separate cost center, which includes the depreciation/amortization of capitalized costs associated with each orchard’s acquisition and/or development and maintenance and harvesting costs directly attributable to each orchard.  In accordance with industry practice in Hawaii and US generally accepted accounting principles (“GAAP”), orchard maintenance and harvesting costs for commercially producing macadamia orchards are charged against earnings in the year that the costs are incurred.
	However, the timing and manner in which farming costs are recognized in the Partnership’s consolidated financial statements over the course of the year is based on management’s estimate of annual farming costs expected to be incurred.  For interim financial reporting purposes, farming costs are recognized as expense based on an estimate of the cost incurred to produce macadamia nuts sold during the quarter.  Management estimates the average cost per pound for each orchard based on the estimated annual costs to farm each orchard and the anticipated annual production from each orchard.  The amount of farming costs recognized as expense throughout the year is calculated by multiplying each orchard’s estimated cost per pound by the actual production from that orchard.  The difference between actual farming costs incurred and the amount of farming costs recognized as expense is recorded as either an increase or decrease in deferred farming costs, which is reported as an asset in the consolidated balance sheets.  Deferred farming costs accumulate throughout the year, typically peaking midway through the third quarter, since nut production is lowest during the first and second quarter of the year.  Deferred farming costs are expensed over the remainder of the year since nut production is highest at the end of the third and fourth quarters.  Management evaluates the validity of each orchard’s estimated cost on a monthly basis based on actual production and farming costs incurred, as well as any known events that might significantly affect forecasted annual production and farming costs for the remainder of the year.
	Inventory.  Inventories are recorded at the lower of cost (determined under the first-in first-out and average cost methods) or market.  Write downs are provided for finished goods expected to become nonsaleable due to age and provisions are specifically made for slow moving or obsolete raw ingredients and packaging material.  The Company also adjusts the carrying value of its inventories when it believes that the net realizable value is less than the carrying value.  These write-downs are measured as the difference between the cost of the inventory, including estimated costs to complete, and estimated selling prices, including cost of selling.  These charges are recorded as a component of cost of sales.  Once inventory is written down, a new, lower cost basis for inventory is established.
	Land, Orchards and Equipment.  Land, orchards and equipment are stated at cost, net of accumulated depreciation and amortization.  Net farming costs for any “developing” orchards are capitalized on the consolidated balance sheets until revenues exceed expenses for that orchard (or nine years after planting, if earlier).  Developing orchards historically do not reach commercial viability until about 12 years of age.
	Depreciation of orchards and other equipment is reported on a straight-line basis over the estimated useful lives of the assets (40 years for orchards, between 10 and 20 years for irrigation and well equipment, and between 3 and 12 years for other equipment).  A 5% residual value is assumed for orchards.  The macadamia orchards acquired in 1986 situated on leased land are being amortized on a straight-line basis over the terms of the leases (approximately 33 years from the inception of the Partnership) with no residual value assumed.  The macadamia orchards acquired in 1989 situated on leased land are being amortized on a straight-line basis over a 40 year period (the terms of these leases exceed 40 years) with no residual value assumed.  Repairs and maintenance costs are expensed unless they exceed $5,000 and extend the useful life beyond the depreciable life.
	The Partnership reviews long-lived assets held and used or held for sale for impairment at least annually or whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable.  If an evaluation is required, the estimated undiscounted future cash flows associated with the asset are compared to the asset’s carrying amount to determine if an impairment charge is required.  If an impairment charge is required, the Partnership would write the assets down to fair value.  All long-lived assets for which management has committed to a plan of disposal are reported at the lower of carrying amount or fair value as determined by quoted market price or a present value technique.  Changes in projected cash flows generated by an asset based on new events or circumstances may indicate a change in fair value and require a new evaluation of recoverability of the asset.
	Goodwill and Other Intangible Assets. Goodwill and other indefinite-lived intangible assets are not amortized but are reviewed for impairment at least annually or if a triggering event occurs in an interim period.  The Partnership’s annual impairment testing is performed in the fourth quarter each year.  The goodwill is allocated to the farming reporting unit.  Goodwill impairment is determined using a two-step process for each reporting unit.  The first step of the impairment test is used to identify potential impairment by comparing the fair value of a reporting unit to the book value, including goodwill.  This evaluation utilizes a discounted cash flow analysis and multiple analyses of the historical and forecasted operating results of the Partnership’s reporting unit.  If the fair value of a reporting unit exceeds its book value, goodwill of the reporting unit is not considered impaired, and the second step of the impairment test is not required.  If the book value of a reporting unit exceeds its fair value, the second step of the impairment test is performed to measure the amount of impairment loss, if any.  The second step of the impairment test compares the implied fair value of the reporting unit’s goodwill with the book value of the goodwill.  If the book value of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.  The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination.
	As a result of the IASCO orchards acquisition, the Partnership recorded $480,000 in intangible asset consisting of three nut purchase agreements and $137,500 in financing fees.  The nut purchase agreements are being amortized over a ten-year life, or $48,000 per year.  The financing fees are being amortized over the terms of the respective debt agreement as follows:  (i) $105,000 of the financing fees is being amortized over 10 years or $10,500 per year and (ii) $37,500 of financing fees was amortized over two years and became fully amortized in 2012.
	In 2012, the Partnership recorded $37,500 in intangible assets for financing fees and $88,000 for the Partnership’s e-commerce website development costs.  The financing fees are being amortized over 23 months, and the web development costs are being amortized over five years or $17,600 per year.
	In 2013, the Partnership recorded $23,000 in intangible assets for fees relating to an Agreement for the Sale of Macadamia Kernel and $13,750 for electronic data interchange software (“EDI”).  The costs of the kernel sale agreement are being amortized over 10 years and the EDI costs are being amortized over five years.
	General Excise and Sales Taxes.  The Partnership records Hawaii general excise and California sales taxes when goods and services are sold as components of revenues and expenses.  For the years ended December 31, 2013, 2012 and 2011, Hawaii general excise taxes charged or passed on to customers and reflected in revenues and expenses amounted to $37,000, $37,000, and $35,000, respectively.  There were no California sales taxes charged or collected in 2013, as food products are not subject to sales tax in California.  On September 1, 2013, the Partnership was allowed entry into the Hawaii Enterprise Zones Program.  Participating in this program provides the Partnership with an exemption from paying the wholesale Hawaii general excise tax, along with other benefits.  To remain in the program the Partnership must increase annual revenue growth by 2% or headcount by 10% after the first year and 15% in years four, five, six and seven.
	Income Taxes of Partnership.  The income of the Partnership is not taxed directly; rather, the Partnership’s tax attributes are included in the individual tax returns of its partners.  Neither the Partnership’s financial reporting income nor the cash distributions to unitholders can be used as a substitute for the detailed tax calculations which the Partnership must perform annually for its partners.
	The Partnership is subject to a gross income tax, as defined, as a result of its election to continue to be taxed as a partnership rather than to be taxed as a corporation, as allowed by the Taxpayer Relief Act of 1997.  This tax is calculated at 3.5% on partnership gross income (net revenues less cost of goods sold) beginning in 1998.
	Deferred tax liabilities are recognized for the future tax consequences attributable to differences between the financial reporting and tax reporting basis of assets and liabilities.
	The Partnership evaluates uncertain income tax positions utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.  At December 31, 2013, management believes there were no uncertain income tax positions.  The four tax years in the period ended December 31, 2013 remain open for federal purposes.
	Income Taxes of Royal.  Royal derives its revenues from the sale of branded macadamia nut products which are reported under the corporation.  For 2013, Royal is subject to taxation as a C Corporation at the 34% federal tax rate and 8.34% state tax rate on the corporation’s taxable income (loss).  As a result of the tax losses of Royal, the Partnership recorded a deferred tax asset of $1.3 million, against which the Partnership has recorded a valuation allowance equal to 100% of the deferred tax asset due to the uncertainty regarding future realization.
	Management evaluates uncertain income tax positions for Royal utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.  At December 31, 2013, management believes there were no uncertain income tax positions and the only open year is 2012.
	Revenue.  Macadamia nut sales are recognized when nuts are delivered to the buyer.  Contract farming revenue and administrative services revenues are recognized in the period that such services are completed.  The Partnership is paid for its services based upon a “time and materials” basis plus a percentage fee or fixed fee based upon each farming contract’s terms. Contract farming includes the regular maintenance of the owners’ orchards as well as harvesting of their nuts.  The Partnership provides these services throughout the year.  Revenue for the sale of branded products and bulk kernel is recognized when the products are delivered and ownership and risk of loss have been transferred to the customer and there is a reasonable assurance of collection of the sales proceeds.  The Partnership recognizes sales net of estimated trade allowances, slotting fees, sales incentives, returns and coupons.  Amounts related to shipping and handling that are billed to customers are considered part of the sales price and are reflected in net sales, and the actual shipping and handling costs are reflected in general and administrative expenses.
	Advertising.  Advertising costs are expensed as they are incurred.  Advertising expenses for the years ended December 31, 2013 and 2012, were $45,000 and $1,000, respectively.  There were no advertising expenses incurred in 2011.
	Pension Benefit and Intermittent Severance Costs.  The funded status of the Partnership’s defined benefit pension plan and intermittent severance plan is recognized in the consolidated balance sheets.  The funded status is measured as the difference between fair value of the plan assets and the benefit obligation at December 31, the measurement date.  The benefit obligation represents the actuarial present value of benefits expected to be paid upon termination based on estimated future compensation levels.  An overfunded plan, with the fair value of plan assets exceeding the benefit obligation, is recorded as a prepaid pension asset equal to this excess.  An underfunded plan, with the benefit obligation exceeding the fair value of plan assets, is recorded as a retirement benefit obligation equal to this excess.  The actuarial method used for financial accounting purposes is the projected unit credit method.
	Estimates.  The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts disclosed in the consolidated financial statements and the accompanying notes.  Actual results could differ materially from these estimates.
	On an ongoing basis, the Partnership evaluates its estimates, including those related to revenue recognition and accounts receivable, farming costs, inventories, useful lives of orchards and equipment, valuation of long-lived assets, intangible assets and goodwill, deferred taxes and employee benefits, among others.  The Partnership bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for management’s judgments about the carrying values of assets and liabilities.
	Net Consolidated Income (Loss) Per Class A Unit.  In 2013, 2012 and 2011 consolidated net income (loss) per Class A Unit was calculated by dividing 100% of Partnership’s consolidated net income (loss) by the average number of Units outstanding for the period.
	Accumulated Other Comprehensive Income (Loss).  Accumulated other comprehensive (loss) represents the change in Partners’ capital from transactions and other events and circumstances arising from non-unitholder sources.  Accumulated other comprehensive (loss) consists of deferred pension and intermittent severance gains or losses.  At December 31, 2013, our Consolidated Balance Sheets reflected Accumulated Other Comprehensive Income in the amount of $37,000.  At December 31, 2012, our Consolidated Balance Sheet reflected Accumulated Other Comprehensive Loss in the amount of $365,000.
	New Accounting Standards.  In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2013-02 (“ASU 2013-02”): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which requires an entity to provide information about the amounts reclassified out of Accumulated Other Comprehensive Income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income, but only if the amount reclassified is required to be reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional details about those amounts. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in the financial statements. The Partnership adopted the provisions of ASU 2013-02 in the first quarter of 2013 and this did not have a material impact on its financial statements, as amounts are not reclassified out of AOCI in their entirety.
	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.  The update provides guidance on financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists.  This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforwards in the same tax jurisdiction as to the reporting date.  The Partnership will adopt this standard in 2014.  The Partnership anticipates that adoption of the standard will not have a material impact on its consolidated financial statements.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2013
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	(3) SEGMENT INFORMATION
	Effective for the year ended December 31, 2013, the Partnership changed the way it reports its business segments to align it with the way management evaluates and makes decisions concerning the allocation of resources and the assessment of performance.  Previously, farming operations were shown as a separate segment, but are now incorporated into the orchards segment.  For financial reporting purposes, prior year information has been presented based on the new segment reporting structure.
	The Partnership’s two reportable segments, orchards and branded products are organized on the basis of revenues and assets.  The orchards segment derives its revenues from the sale of in shell macadamia nuts grown in orchards owned or leased by the Partnership, macadamia nut kernel sales to Royal and revenues from the farming of macadamia orchards owned by other growers.  The branded products segment derives its revenues from the sale of branded macadamia nut products and bulk macadamia nut kernel reported under Royal.
	Management evaluates the performance of each segment on the basis of operating income and topline revenue growth.  The Partnership accounts for intersegment sales and transfers at cost and such transactions are eliminated in consolidation.
	The Partnership’s reportable segments are distinct business enterprises that offer different products or services.
	Revenues — Orchards Segment
	Revenues from the Orchards Segment are subject to long-term nut purchase contracts and tend to vary from year to year due to changes in the calculated nut price per pound and pounds produced.  Revenue generated from farming orchards owned by other growers is subject to long-term farming contracts that generally provide for a mark-up in excess of cost or is based on a fixed fee per acre and tend to be less variable than revenues generated from the sale of nuts.
	Nut Purchase Contracts. The Partnership had two lease agreements, one license agreement, and two nut purchase contracts with Mauna Loa in 2013.  The two lease agreements and one license agreement were assumed by the Partnership with the purchase of the IASCO orchards on August 1, 2010, and require that all macadamia nuts produced from the acquired orchards be sold to and be purchased by Mauna Loa.  The agreements expire in 2029, 2078 and 2080.  Under these agreements, the Partnership is paid based on wet-in-shell pounds, adjusted for the Mauna Loa wholesale price of the highest year-to-date volume fancy and choice products sold in Hawaii, and adjusted for moisture annually based upon the United States Department of Agriculture (“USDA”) report.  Under the two lease agreements, the price per pound is determined based on two elements:  (1) 60% of the price is computed at 37% of Mauna Loa’s year-to-date (“YTD”) price of the highest YTD volume fancy and choice products.  This wholesale price is adjusted to convert kernel price to a wet-in-shell basis; and (2)  40% of the price is computed at the actual price paid as quoted in Hawaii Macadamia Nuts Annual Summary published by the USDA, for the most current crop year listed.  When the USDA price for the crop year is released, Mauna Loa adjusts the payment for that crop year retrospectively.  The price per pound under the license agreement is determined in a similar manner as the lease agreements, with the exception of the percent of the two components so that 50% of the price is computed at 37% of Mauna Loa’s YTD price of the highest YTD volume fancy and choice products, and 50% of the price is computed at the USDA price.  For the crop year ended June 30, 2013, the Partnership and Mauna Loa agreed upon $0.80 per WIS pound for the USDA price component, which was based on a preliminary USDA report.  The average nut price received by the Partnership for nuts produced from the IASCO orchards in the calendar year 2012 was $0.79 per pound.
	To provide for the processing of nuts covered by the Mauna Loa nut purchase contract that expired on December 31, 2012, on July 11, 2012, the Partnership entered into a nut processing agreement with MacFarms, under which MacFarms will process between 1.5 and 7.0 million pounds of WIS nuts into kernel for the Partnership during 2013.  Under the Agreement with MacFarms, the Partnership paid MacFarms a processing fee of $1.30 per kernel pound for the first 300,000 pounds of kernel produced and $1.20 per kernel pound for all additional pounds of kernel produced.  The Partnership retained ownership of the nuts for future sale.  The Partnership is in the process of negotiating a one-year extension with MacFarms through December 31, 2014 and is assessing nut processing alternatives for future years. See “Business of the Partnership — Orchards Segment — Nut Sales” in Part I, Item I of this Annual Report on Form 10-K.
	Husking Activities.  Husking activities for the Keaau and Mauna Kea orchards are performed at Mauna Loa’s Keaau facility.  Operation of the Keaau husking facility which had been performed by the Partnership was transferred to Mauna Loa in July of 2006.  The Partnership made reimbursements payments to Mauna Loa of $576,000 in 2013, $405,000 in 2012 and $532,000 in 2011 for husking, as the contracts require that the Partnership deliver husked nuts.  Husking for the Ka’u orchards are performed at the Partnership’s husking plant in Ka’u.
	Stabilization Payments.  In December 1986, the Partnership acquired a leasehold interest in a 266-acre orchard that was several years younger than its other orchards.  Because of the relative immaturity of this orchard at the time of purchase, its productivity (and therefore its cash flow) was expected to be correspondingly lower for the first several years as compared to the older orchards.
	Accordingly, the seller of this orchard (KACI) agreed to make cash stabilization payments to the Partnership for each year through 1993 in which the cash flow (as defined) from this orchard fell short of a target cash flow level of $507,000.  Stabilization payments for a given year were limited to the lesser of the amount of the shortfall or a maximum payment amount.
	The Partnership accounted for the $1.2 million in stabilization payments (net of general excise tax) as a reduction in the cost basis of this orchard.  As a result, the payments will be reflected in the Partnership’s consolidated net income (loss) ratably through 2019 as a reduction to depreciation for this orchard.
	In return, the Partnership is obligated to pay the seller 100% of any year’s cash flow from this orchard in excess of the target cash flow as additional rent until the aggregate amount of additional percentage rent equals 150% of the total amount of stabilization payments previously received.  Thereafter, the Partnership is obligated to pay the owner 50% of this orchard’s cash flow in excess of the target cash flow as additional incentive rent.  No additional rent was due for 2013, 2012 or 2011, as the Partnership did not generate cash flow from this orchard in excess of target cash flow.
	Cash Flow Warranty Payments.  In October 1989, the Partnership acquired 1,040 acres of orchards that were several years younger on average than the Partnership’s other orchards.  Their productivity (and therefore their cash flow) was expected to be lower for the first several years than for the Partnership’s older orchards.
	Accordingly, the sellers of these orchards (subsidiaries of C. Brewer and Company, Ltd.) agreed to make cash flow warranty payments to the Partnership for each year through 1994 in which the cash flow (as defined) from these orchards fell short of a cash flow target level.  Warranty payments for any year were limited to the lesser of the amount of the shortfall or a maximum payment amount.
	The Partnership accounted for the $13.8 million received in cash flow warranty payments as reductions in the cost basis of the orchards.  As a result, these payments will be reflected in the Partnership’s net consolidated income (loss) ratably through 2030 as reductions to depreciation for these orchards.
	Revenues — Branded Product Segment
	Royal began generating revenues from the branded product segment in the fourth quarter 2012.  In 2013, Royal’s sale of its savory macadamia nuts, nut and dried fruit clusters and bulk kernel resulted in $2.1 million of net revenues as compared to $91,000 in 2012.  Its cost of sales was $1.9 million.  The branded products segment incurred an operating loss of $1.9 million mainly due to $1.0 million in general and administrative costs and $1.0 million in selling and marketing expenses related to brand and product development.
	The following is a summary of each reportable segment’s revenues, operating income (loss), assets and other information as of and for the years ended December 31, 2013, 2012 and 2011.
		Year ended December 31, 2013
		(in thousands)
		Orchards			Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues
	External customers	$	11,781		$	2,072		$	—		$	13,853
	Intersegment revenue	3,138						(3,138		)	—
	Total revenue	$	14,919		$	2,072		$	(3,138	)	$	13,853
	Operating loss
	External customers	$	(1,251	)	$	(1,929	)	$	—		$	(3,180	)
	Intersegment operating income (loss)	744			(176		)	(568		)	—
	Total operating loss	$	(507	)	$	(2,105	)	$	(568	)	$	(3,180	)
	Depreciation	$	2,468		$	16		$	—		$	2,484
	Capital Expenditures	$	319		$	46		$	—		$	365
	Segment assets
	Segment assets	$	51,639		$	3,085		$	—		$	54,724
	Intersegment elimination	6,760			568			(7,328		)	—
	Total segment assets	$	58,399		$	3,653		$	(7,328	)	$	54,724
		Year ended December 31, 2012
		(in thousands)
		Orchards			Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues
	External customers	$	20,016		$	91		$	—		$	20,107
	Intersegment revenue	935			—			(935		)	—
	Total revenue	$	20,951		$	91		$	(935	)	$	20,107
	Operating income (loss)
	External customers	$	1,045		$	(999	)	$	—		$	46
	Intersegment operating income	—			—			—			—
	Total operating income (loss)	$	1,045		$	(999	)	$	—		$	46
	Depreciation	$	2,433		$	3		$	—		$	2,436
	Capital Expenditures	$	413		$	129		$	—		$	542
	Segment assets
	Segment assets	$	54,954		$	1,387		$	—		$	56,341
	Intersegment elimination	2,268			—			(2,268		)	—
	Total segment assets	$	57,222		$	1,387		$	(2,268	)	$	56,341
		Year ended December 31, 2011
		(in thousands)
		Orchards			Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues
	External customers	$	17,994		$	—		$	—		$	17,994
	Intersegment revenue	—			—			—			—
Total revenue	$	17,994		$	—		$	—		$	17,994
Operating income
External customers	$	1,006		$	—		$	—		$	1,006
Intersegment operating income	—			—			—			—
Total operating income	$	1,006		$	—		$	—		$	1,006
Depreciation	$	2,424		$	—		$	—		$	2,424
Capital Expenditures	$	74		$	—		$	—		$	74
Segment assets
Segment assets	$	57,043		$	—		$	—		$	57,043
Intersegment elimination	—			—			—			—
Total segment assets	$	57,043		$	—		$	—		$	57,043

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
RELATED PARTY TRANSACTIONS	'
RELATED PARTY TRANSACTIONS	'
	(4) RELATED PARTY TRANSACTIONS
	Management Costs and Fee.  On January 6, 2005 the Partnership purchased the stock of its Managing Partner. As a result of the transaction, the Managing Partner’s operations have been included in the Partnership’s consolidated financial statements beginning with the first quarter of 2005.  The Managing Partner is entitled to receive from the Partnership on or about February 15 of each year a management fee equal to 2% of the Partnership’s operating cash flow. Because the Managing Partner is owned by the Partnership, the Managing Partner has waived all management fees to which it is entitled under the Partnership Agreement but continues to be entitled to reimbursement for its reasonable and necessary business expenses (which consist primarily of compensation costs, board of directors fees, insurance costs and office expenses). The Managing Partner is also entitled to receive an annual incentive fee of 0.5% of the aggregate fair market value of the Class A Units for the preceding calendar year, provided that net cash flow (as defined in the Partnership Agreement) for the preceding calendar year exceeds certain specified levels. No incentive fee was earned in 2013, 2012 or 2011.
	Partnership Employment Contracts.  The Partnership has employment agreements with two executives.  The employment agreements provide for severance should the executives be terminated Without Cause or if they should resign for Good Reason as defined in the agreements.  The total severance which would be payable under these agreements to Scott C. Wallace, President and CEO, is the equivalent of 6 months of base pay or $125,000 and 18 months of base pay or $222,000 for Randolph H. Cabral, Senior Vice President Operations.  For further information see “Executive Compensation - Employment and Severance Agreements” in Part III, Item 11 of this Annual Report on Form 10-K.
	Separation Agreement with President and Chief Executive Officer.  As a result of the separation of Mr. Dennis Simonis, prior President and CEO, on June 5, 2013, on July 18, 2013, the Managing Partner entered into a Separation Agreement with Mr. Simonis under which the Managing Partner paid Mr. Simonis $239,000 and his attorney $29,000 on January 3, 2014, in consideration of a release of all claims against the Managing Partner and its affiliates or under his employment agreement.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2013
INVENTORIES	'
INVENTORIES	'
	(5)  INVENTORIES
	Inventories consisted of the following at December 31, 2013 and 2012 (in thousands):
		2013								2012
		Orchard		Branded			Total			Orchard		Branded		Total
				Product								Product
	Work-in-process (nut-in-shell)	$	2,055	$	—		2,055			$	—	$	—	—
	Macadamia nut kernel	—		1,761			1,761			—		721		721
	Finished goods	—		438			438			—		285		285
	Farming supplies	267		—			267			247		—		247
	Packaging, supplies and ingredients	—		167			167			—		98		98
	Allowance for shrink and obsolescence	—		(30		)	(30		)	—		—		—
		$	2,322	$	2,336		$	4,658		$	247	$	1,104	$	1,351
	Work-in-process inventory is wet-in-shell nuts recorded at production cost.

LAND_ORCHARDS_AND_EQUIPMENT

LAND, ORCHARDS AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
LAND, ORCHARDS AND EQUIPMENT	'
LAND, ORCHARDS AND EQUIPMENT	'
	(6) LAND, ORCHARDS AND EQUIPMENT
	Land, orchards and equipment, stated at cost, consisted of the following at December 31, 2013 and 2012 (in thousands):
		2013		2012
	Land	$	8,884	$	9,884
	Improvements	1,976		1,980
	Machinery and equipment	5,425		5,527
	Irrigation well and equipment	2,592		2,592
	Producing orchards	76,325		76,325
	Construction work-in-progress	190		103
	Land, orchards and equipment (gross)	95,392		96,411
	Less accumulated depreciation and amortization	50,548		48,384
	Land, orchards and equipment (net)	$	44,844	$	48,027
	Depreciation expense amounted to $2.5 million, $2.4 million, and $2.4 million in 2013, 2012 and 2011, respectively. The Partnership’s interests in trees situated on certain leased macadamia orchard properties are subject to repurchase at the option of the lessors.  Such repurchase options grant the lessors the right to purchase all or a portion of these trees after June 30, 2019, at fair market value, as defined in the respective farming lease agreements.  If the repurchase options are not exercised prior to expiration of the lease agreements and the lessors do not offer to extend the lease agreements at the then current market lease rates, the lessors are required to repurchase these trees at fair market value at lease expiration.  The lessors will be released from their repurchase obligation in the event that the Partnership declines to accept an extension offer from the lessors at fair market lease rates.

SHORTTERM_AND_LONGTERM_DEBT

SHORT-TERM AND LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2013
SHORT-TERM AND LONG-TERM DEBT	'
SHORT-TERM AND LONG-TERM DEBT	'
	(7) SHORT-TERM AND LONG-TERM DEBT
	Short-Term Debt - Revolving Credit Facility
	Pursuant to the Fourth Amended and Restated Credit Agreement, dated July 15, 2010, by and between the Partnership and American AgCredit, PCA (“AgCredit”), the Partnership has a $5.0 million revolving credit facility (the “Credit Agreement”).  On March 7, 2011, the Credit Agreement was amended by the First Amendment to Fourth Amended and Restated Credit Agreement to maintain the revolving credit facility at $5.0 million through July 13, 2012. On July 12, 2012, the Partnership and AgCredit, executed the Second Amendment to Fourth Amended and Restated Credit Agreement to extend the maturity date of its $5.0 million revolving credit facility from July 13, 2012 to May 1, 2014.  On August 27, 2013, the Partnership executed the Third Amendment to Fourth Amended and Restated Credit Agreement to increase its revolving credit facility from $5.0 million to $7.0 million until December 31, 2013, at which time the revolving credit facility was to be reduced to $5.0 million and any balance in excess of that amount must be repaid.  On December 26, 2013, the Partnership executed a Fourth Amendment to Fourth Amended and Restated Credit Agreement, which extended the date by which the revolving credit facility was required to be reduced to $5.0 million from December 31, 2013 to February 14, 2014.  As of December 31, 2013, $5.9 million was outstanding on the revolving credit facility.  On February 14, 2014, the Partnership made payments on the revolving line of credit to reduce the balance to $4.9 million.
	Advances under the $5.0 million revolving credit facility bear interest at the base rate of 4.0% or the prime rate as published in the Wall Street Journal plus 1%, whichever is higher.  At December 31, 2013 and 2012, the interest at the base rate on advances under the $5.0 million revolving credit facility was 4.25% per annum. From and after the first anniversary date, the Partnership is required to pay a facility fee of 0.30% to 0.375% per annum, depending on certain financial ratios on the daily unused portion of credit.  The interest rate on any outstanding balance of the additional $2.0 million revolving line of credit was subject to a rate 50 basis points higher than the rate on the first $5.0 million and was 4.75% per annum at December 31, 2013.  There was no fee on the unused portion of the $2.0 million. The Partnership, at its option, may make prepayments without penalty.
	The Partnership had $5.9 million and $2.4 million outstanding on the revolving credit facility as of December 31, 2013 and 2012, respectively.  On February 14, 2014, the Partnership made payments on the revolving line of credit to reduce the balance to $4.9 million.  Because the maturity date on the revolving credit facility is May 1, 2014, the loan is classified as short term debt.
	Long-Term Debt - Term Loan
	On June 30, 2009, the Partnership executed a term loan promissory note for $600,000 with AgCredit.  On August 4, 2010, the Partnership and AgCredit executed an amendment to the credit agreement which provided for a term loan of $10.5 million and bears fixed interest at 6.5% per annum and matures on July 1, 2020.  At December 31, 2013 and 2012 the outstanding balance on the $10.5 million term loan was $6.8 million and $7.9 million, respectively.
	At December 31, 2013 and 2012, the Partnership’s long-term debt was comprised of the following (in thousands):
		2013		2012
	Term debt	$	6,825	$	7,875
	Less: current portion	1,050		1,050
	Non-current debt	$	5,775	$	6,825
	The estimated fair values of the Partnership’s financial instruments have been determined through a discounted cash flow using an estimated market rate of 4.25% in 2013 and 2012 with similar terms and remaining maturities to that of the current financial instruments.  The Partnership has not considered the lender fees in determining the estimated fair value.
	The estimated fair values of the Partnership’s financial instrument are as follows at December 31, 2013 and 2012 (in thousands):
		2013				2012
		Carrying		Fair		Carrying		Fair
		Amount		Value		Amount		Value
	Long-term debt	$	6,825	$	7,286	$	7,875	$	8,479
	Revolving credit facility	$	5,900	$	5,900	$	2,400	$	2,400
	The inputs used in determining the fair value of the long-term debt and revolving credit facility are classified as Level 3 within the fair value measurement hierarchy.
	Both the revolving credit loan and the term debt are collateralized by all personal and real property assets of the Partnership.  The credit agreement contains certain restrictions associated with partner distributions, further indebtedness, sales of assets, and maintenance of certain financial minimums.  Significant restrictive financial covenants consist of the following:
	1.              No restricted payments shall be declared or made without prior lender approval.
	2.              Minimum Tangible Net Worth (defined as the gross book value of the assets of the Partnership (exclusive of goodwill, patents, trademarks, trade names, organization expense, unamortized debt discount and expense, deferred charges and other like intangibles) less (i) reserves applicable thereto and (ii) all liabilities (including subordinated liabilities), in each case determined in accordance with GAAP (adjusted to eliminate the effect of deferred income taxes)) effective as of December 31, 2010, shall not be below $41.0 million and shall be increased dollar for dollar by the amount of positive Consolidated Net Income achieved by the Partnership, beginning January 1, 2010 and thereafter.  For December 31, 2013, the Tangible Net Worth definition was amended to include all proceeds from the Partnership’s subscription rights offering as if the proceeds had been received on December 31, 2013.  As of December 31, 2013, the minimum Tangible Net Worth was required to be $41,562,000.  The Partnership’s Tangible Net Worth as of December 31, 2013, was $48,011,000.
	3.              The minimum quarterly consolidated trailing twelve month EBITDA shall not be less than $1.5 million at the end of each quarter commencing in June 30, 2010.  The minimum EBITDA covenant requirement was waived for the reporting twelve-month period ended December 31, 2013.
	At December 31, 2013, the Partnership’s working capital was $155,000 and its current ratio was 1.02 to 1 as compared to the Partnership’s working capital of $2.0 million and its current ratio of 1.35 to 1 at December 31, 2012.
	The Partnership was in compliance with the terms and conditions of the Credit Agreement at December 31, 2013 and 2012.
	Land Leases
	The Partnership leases the land underlying 1,911 acres of its orchards under long-term operating leases and one month-to-month lease, which expire through various dates ending 2045.  Operating leases provide for changes in minimum rent based on fair value at certain points in time.  Some of the land leases provide for additional lease payments based on USDA-reported macadamia nut price levels.  As the USDA has not provided a final report for crop year ended June 30, 2013, the Partnership had not issued additional lease payments, but has accrued the amounts based on a nut price provided in a preliminary USDA report of $0.80 per pound.  The Partnership has accrued additional rent for the periods July 1, 2012 through December 31, 2012 and the year ended 2013 of $22,000 and $51,000, respectively.  Additional payments resulting from the USDA farm price for nuts were made to lessors in the aggregate amount of $47,000 and $40,000 in 2012 and 2011, respectively. Total lease rent recorded for all land operating leases was $244,000 in 2013, $181,000 in 2012 and $177,000 in 2011.  Two leases, which terminate in 2034, allow the lessor to purchase the trees from the Partnership in 2019, and if exercised, the leases would terminate.
	Contractual obligations as of December 31, 2013, for the Partnership are detailed in the following table (in thousands):
	Contractual Obligations	Total		2014		2015		2016		2017		2018		Remaining
	Long-term debt	$	6,825	$	1,050	$	1,050	$	1,050	$	1,050	$	1,050	$	1,575
	Line of credit	5,900		5,900		—		—		—		—		—
	Operating leases	2,887		214		214		214		214		166		1,865
	Total	$	15,612	$	7,164	$	1,264	$	1,264	$	1,264	$	1,216	$	3,440

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES	'
INCOME TAXES	'
	(8) INCOME TAXES
	The components of the Partnership’s gross income tax expense for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Currently payable	$	64		$	138		$	115
	Deferred	(19		)	(12		)	(16		)
	Gross income tax expense	$	45		$	126		$	99
	The provision for income taxes equates to the 3.5% federal tax rate applied to gross income (net revenues less cost of goods sold) for the years ended December 31, 2013, 2012 and 2011.
	The components of the net deferred income tax liability reported on the consolidated balance sheets as of December 31, 2013 and 2012 are as follows (in thousands):
		2013			2012
	Deferred tax assets:
	Intangible assets	$	115		$	115
	Inventory	31			27
	Gross deferred tax assets	146			142
	Deferred income tax liabilities:
	Land, orchards, and equipment	(1,164		)	(1,174		)
	Other	(2		)	(7		)
	Gross deferred tax liabilities	(1,166		)	(1,181		)
	Net deferred income tax liabilities	$	(1,020	)	$	(1,039	)
	Royal is subject to taxation as a C Corporation at the 34% federal tax rate and 8.34% blended state tax rate on the corporation’s taxable income (loss).  As a result of the losses incurred by Royal for the years ended December 31, 2013 and 2012, the Partnership recorded a deferred tax assets of $1.3 million and $412,000, respectively, against which the Partnership recorded a valuation allowance equal to 100% of the deferred tax asset due to the uncertainty regarding future realization.

PENSION_PLAN

PENSION PLAN	12 Months Ended
	Dec. 31, 2013
PENSION PLAN	'
PENSION PLAN	'
	(9) PENSION PLAN
	The Partnership established a defined benefit pension plan in conjunction with the acquisition of farming operations on May 1, 2000.  The plan covers employees that are members of a union bargaining unit.  The projected benefit obligation includes the obligation for these employees related to their previous employer.
	The following reconciles the changes in the pension benefit obligation and plan assets for the years ended December 31, 2013, 2012, and 2011 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2013, 2012, and 2011 (in thousands):
		2013			2012			2011
	Change in projected benefit obligation:
	Projected benefit obligation at beginning of year	$	1,242		$	1,034		$	788
	Service cost	89			74			59
	Interest cost	53			48			46
	Acturial (gain) loss	(158		)	110			163
	Benefits paid	(25		)	(24		)	(22		)
	Projected benefit obligation at end of year	$	1,201		$	1,242		$	1,034
	Change in plan assets:
	Fair value of plan assets at beginning of year	$	987		$	849		$	875
	Actual return (loss) on plan assets	237			112			(18		)
	Employer contribution	0			50			14
	Benefits paid	(25		)	(24		)	(22		)
	Fair value of plan assets at end of year	$	1,199		$	987		$	849
	Funded status	$	(2	)	$	(255	)	$	(185	)
	Amounts recognized in the consolidated balance sheets consist of:
	Accrued pension liability (non-current)	$	(2	)	$	(255	)	$	(185	)
	The amounts recognized in accumulated other comprehensive income (loss) at December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Net actuarial (gain) loss	$	(62	)	$	299		$	271
	Prior service cost	9			15			22
		$	(53	)	$	314		$	293
	The estimated net actuarial prior service cost that will be amortized from accumulated other comprehensive income into net periodic benefit cost for the year ending December 31, 2014 is $7,000.
	The components of net periodic pension cost for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Service cost	$	89		$	74		$	59
	Interest cost	53			48			46
	Expected return on plan assets	(55		)	(48		)	(57		)
	Amortization of net acturial loss and prior service cost	28			24			7
	Net periodic pension cost	$	115		$	98		$	55
	The amounts recognized in accumulated other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011 were as follows (000’s):
		2013			2012			2011
	Net loss (gain)	$	(361	)	$	28		$	239
	Amortization of prior service cost	(7		)	(7		)	(7		)
	Total recognized in accumulated other comprehensive income (loss)	$	(368	)	$	21		$	232
	Total recognized in net periodic pension cost and other
	comprehensive income (loss)	$	253		$	(119	)	$	(287	)
	The weighted average actuarial assumptions used to determine the pension benefit obligations at December 31, 2013, 2012 and 2011 and the net periodic pension cost for the years then ended are as follows:
		2013		2012		2011
	Pension benefit obligation:
	Discount rate	5.2	%	4.3	%	4.65	%
	Compensation increase	2	%	2	%	2	%
	Net periodic pension cost:
	Discount rate	4.3	%	4.65	%	6	%
	Compensation increase	2	%	2	%	2	%
	Expected return on plan assets	5.5	%	5.5	%	6.7	%
	The discount rate was determined based on an analysis of future cash flow projections of pension plans with similar characteristics and provisions.
	The expected long-term rate of return on plan assets was based primarily on historical returns as adjusted for the plan’s current investment allocation strategy.
	The Partnership employs an investment strategy whereby the assets in our portfolio are evaluated to maintain the desired targeted asset mix.  The funds are invested in stock and fixed income funds.  Stock funds include investments in large-cap, mid-cap and small-cap companies primarily located in the United States.  Fixed income securities include bonds, debentures and other fixed income securities. The target allocations for plan assets are currently 60 percent equity securities and 40 percent fixed income funds.  The actual asset mix is evaluated on a quarterly basis and rebalanced if required to maintain the desired target mix.  Therefore, the actual asset allocation does not vary significantly from the targeted asset allocation.
	Fund accounts are measured by redemptive values as determined by the account administrator on the last business day of the year.
	The fair values of the Partnership’s pension plan assets at December 31, 2013, by asset category are as follows (in thousands):
					Fair Value Measurement at December 31, 2013
					Quoted Prices in			Significant			Significant
					Active Markets			Observable			Unobservable
					for Identical			Inputs			Inputs
					Assets
	Asset Category	Total			(Level 1)			(Level 2)			(Level 3)
	U.S. large-cap value	$	238		$	—		$	238		$	—
	U.S. mid-cap value	237			—			237			—
	U.S. small-cap value	237			—			237			—
Pooled fixed income	487			—			487			—
Total	$	1,199		$	—		$	1,199		$	—
The fair values of the Partnership’s pension plan assets at December 31, 2012, by asset category are as follows (in thousands):
				Fair Value Measurement at December 31, 2012
				Quoted Prices in			Significant			Significant
				Active Markets			Observable			Unobservable
				for Identical			Inputs			Inputs
				Assets
Asset Category	Total			(Level 1)			(Level 2)			(Level 3)
U.S. large-cap value	194			—			194			—
U.S. mid-cap value	196			—			196			—
U.S. small-cap value	197			—			197			—
Pooled fixed income	400			—			400			—
Total	$	987		$	—		$	987		$	—
The Partnership expects to contribute $40,000 to the plan in 2014.
The following pension benefit payments, which reflect expected future services, as appropriate, are expected to be paid:
Years Ending December 31,	(in thousands)
2014	$	33
2015	34
2016	46
2017	51
2018	54
2019-2023	369

UNION_BARGAINING_UNIT_INTERMIT

UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN	12 Months Ended
	Dec. 31, 2013
UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN	'
UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN	'
	(10)  UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN
	Since the acquisition of the farming operations on May 1, 2000, the Partnership provides a severance plan that covers union members that are not part of the defined benefit pension plan and are classified as intermittent employees per the bargaining unit agreements.  The severance plan provides for the payment of 8 days of pay for each year worked (upon the completion of 3 years of continuous service) if the employee becomes physically or mentally incapacitated, permanently laid off by the Partnership for reasons clearly beyond their control due to a permanent reduction in workforce, or reaches the age of 60 or older and terminates their employment with the Partnership. The Partnership accounts for the benefit by determining the present value of the future benefits based upon an actuarial analysis. The projected benefit obligation includes the obligation of previous employers which the Partnership acquired.
	The following reconciles the changes in the severance benefit obligation and plan assets for the years ended December 31, 2013, 2012 and 2011 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2013, 2012 and 2011 (in thousands).
		2013			2012			2011
	Change in severance obligation:
	Severance obligation at beginning of year	$	412		$	367		$	377
	Service cost	20			16			17
	Interest cost	14			14			17
	Acturial loss	(34		)	15			11
	Benefits paid	(31		)	—			(61		)
	Settlements	—			—			6
	Severance obligation at end of year	$	381		$	412		$	367
	Change in plan assets:
	Fair value of plan assets at beginning of year	$	0		$	0		$	0
	Employer contribution	31			—			61
	Benefits paid	(31		)	—			(61		)
	Fair value of plan assets at end of year	$	0		$	0		$	0
	Amounts recognized in the consolidated balance sheets consist of:
	Accrued severance liability (current)	$	(71	)	$	(61	)	$	(57	)
	Accrued severance liability (non-current)	(310		)	(351		)	(310		)
	Net amount recognized	$	(381	)	$	(412	)	$	(367	)
	The amounts recognized in accumulated other comprehensive income (loss) at December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Net actuarial loss	$	16		$	51		36
	There will be no estimated net actuarial loss that will be amortized from accumulated other comprehensive income into net periodic cost for the year ending December 31, 2014.
	The components of net periodic cost for the years December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Service cost	$	20		$	16		$	17
	Interest cost	14			14			17
	Amortization of net loss	1			—			—
	Settlement loss	—			—			6
	Net periodic pension cost	$	35		$	30		$	40
	The net actuarial gain recognized in other comprehensive income in the year ended December 31, 2013 is $35,000.  The net actuarial loss recognized in other comprehensive loss was $15,000 and $11,000 in the year ended December 31, 2012 and 2011, respectively.
		2013		2012		2011
	Weighted average assumptions
	Discount rate	4.6	%	3.7	%	4.1	%
	Rate of compensation increase	1.65	%	1.65	%	1.65	%
	The discount rate was determined based on an analysis of interest rates for high-quality, long-term corporate debt.  This analysis created a yield curve of annualized individual discount rates for period from one to thirty years.  The discount rate used to determine the severance benefit obligation as of the balance sheet date is the rate in effect at the measurement date.  The same rate is also used to determine the net periodic cost for the fiscal year.
	The Partnership expects to make $71,000 in contributions to the plan in 2014.
	The following benefit payments, which reflect expected future services, as appropriate, are expected to be paid:
	Years Ending December 31,	(in thousands)
	2014	$	71
	2015	16
	2016	51
	2017	15
	2018	22
	2019-2023	172

DEFINED_CONTRIBUTION_PLAN

DEFINED CONTRIBUTION PLAN	12 Months Ended
	Dec. 31, 2013
DEFINED CONTRIBUTION PLAN	'
DEFINED CONTRIBUTION PLAN	'
	(11)  DEFINED CONTRIBUTION PLAN
	The Partnership sponsors a defined contribution plan for its eligible salaried non-bargaining unit employees that provides for employee and employer contributions.  Participating employees may contribute up to an amount not to exceed their covered compensation for the plan year, reduced by the participant’s salary reductions, subject to annual limits.  The Partnership is required to make matching contributions to the plan and may make discretionary annual contributions to the plan.  The Partnership’s matching contributions to the plan are equal to 50% of the first 4% of covered compensation contributed by participating employees.  The Partnership’s discretionary contributions, if any, are allocated among participating employees based on age, length of service, and other criteria and are subject to annual limits.  During the years ended December 31, 2013, 2012 and 2011, Partnership matching contributions were $40,000, $34,000 and $34,000, respectively, and Partnership discretionary contributions were $125,000, $133,000 and $100,000, respectively.

QUARTERLY_OPERATING_RESULTS_Un

QUARTERLY OPERATING RESULTS (Unaudited)	12 Months Ended
	Dec. 31, 2013
QUARTERLY OPERATING RESULTS (Unaudited)	'
QUARTERLY OPERATING RESULTS (Unaudited)	'
	(12) QUARTERLY OPERATING RESULTS (Unaudited)
	The following chart summarizes selected unaudited quarterly operating results for the years ended December 31, 2013 and 2012 (in thousands, except per unit data):
		Revenues		Gross Income			Net			Net Income
				(Loss)			Income			(Loss) per Class
							(Loss)			A Unit
	2013
	1st Quarter	$	1,995	$	266		$	(628	)	$	(0.08	)
	2nd Quarter	547		(71		)	(1,151		)	(0.15		)
	3rd Quarter	4,399		5			(1,217		)	(0.16		)
	4th Quarter	6,912		451			(674		)	(0.09		)
	2012
	1st Quarter	$	3,522	$	836		$	(8	)	$	0
	2nd Quarter	745		213			(797		)	(0.11		)
	3rd Quarter	6,254		1,169			296			0.04
	4th Quarter	9,586		1,378			10			0

CONCENTRATION_RISKS

CONCENTRATION RISKS	12 Months Ended
	Dec. 31, 2013
CONCENTRATION RISKS	'
CONCENTRATION RISKS	'
	(13) CONCENTRATION RISKS
	Market and customers.   In 2014, one customer will purchase a significant portion of the Partnership’s production.  If the Partnership’s customer is unable to perform, the Partnership would be required to find alternative purchasers for its nuts.
	Nut Purchase Agreements.  In 2013, the Partnership had two nut purchase contracts, two lease agreements and one license agreement with Mauna Loa. The nut purchase contracts are fixed price contracts effective January 1, 2012 with contract terms of two and three years, respectively, and are in accordance with Hershey’s standard payment terms.  The two lease agreements and license agreement acquired in August 2010 contain market determined prices. The two lease agreements have a ninety-nine year term with sixty-six and sixty-eight years remaining.  The license agreement has a term of fifty years with seventeen years remaining. The payment terms of the lease and license agreements are 30 days after the end of month delivery. The Partnership relies upon the financial ability of the buyer of the Partnership’s nuts to abide by the payment terms of the nut purchase agreements.  If the buyer was unable to pay for the macadamia nuts delivered by the Partnership, or if the buyer is late in payment, it could result in the Partnership’s available cash resources being depleted.  If the buyer refuses to purchase the nuts, the Partnership would need to negotiate a nut purchase agreement with another buyer which might not be at the same terms or price.  It is also possible that the Partnership might not be able to find a buyer for the nuts.
	The nut purchase contracts provide for a fixed nut price.  Fixed price contracts can be disadvantageous because the Partnership may not be able to pass on unexpected cost increases.
	Employees.  As of December 31, 2013, the Partnership employed 279 people, of which 199 were seasonal employees.  Of the total, 22 are in farming supervision and management, 243 in production, maintenance and agricultural operations, and 14 in accounting and administration.
	On June 20, 2013 the Partnership and the ILWU Local 142 agreed to two bargaining unit contracts, which are effective June 1, 2013 through May 31, 2016.  These agreements cover all production, maintenance and agricultural employees of the Ka’u, Keaau and the Mauna Kea Orchards. Although, the Partnership believes that relations with its employees and the ILWU are good, there is uncertainty with respect to the ultimate outcome of the bargaining unit negotiations when the current agreement expires.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	(14)  SUBSEQUENT EVENTS
	The Partnership successfully completed its rights offering on February 6, 2014.  The rights offering allowed existing unitholders of the Partnership to purchase an aggregate of 3.6 million Units at $2.55 per Unit.  The rights offering was fully subscribed and raised net proceeds of $8.89 million after deducting offering expenses of $290,000.  Following the purchase of the Class A Units upon exercise of the rights, the Partnership has 11.1 million Units outstanding.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Cash and Cash Equivalents	'
	Cash and Cash Equivalents.  Cash and cash equivalents include unrestricted demand deposits with banks and all highly liquid deposits with an original maturity of less than three months.  The cash equivalents are not protected by federal deposit insurance.
Allowance for Doubtful Accounts	'
	Allowance for Doubtful Accounts.  The Partnership reviews the accounts receivable to determine the adequacy of this allowance by regularly reviewing specific account payment history and circumstances, the accounts receivable aging, and historical write-off rates.
Financial Instruments	'
	Financial Instruments.  The fair value of the revolving line of credit is approximately the carrying value due to the variability of the interest rate and frequency that the interest rate resets.  The long-term financial instrument has a fixed interest rate and the fair value compared to carrying value is disclosed.
Consolidation	'
	Consolidation.  The consolidated financial statements include the accounts of the Partnership, Royal, RHR and RHS.  All significant intercompany balances and transactions, including management fees and distributions, have been eliminated.
Farming Costs	'
	Farming Costs. The Partnership considers each orchard to be a separate cost center, which includes the depreciation/amortization of capitalized costs associated with each orchard’s acquisition and/or development and maintenance and harvesting costs directly attributable to each orchard.  In accordance with industry practice in Hawaii and US generally accepted accounting principles (“GAAP”), orchard maintenance and harvesting costs for commercially producing macadamia orchards are charged against earnings in the year that the costs are incurred.
	However, the timing and manner in which farming costs are recognized in the Partnership’s consolidated financial statements over the course of the year is based on management’s estimate of annual farming costs expected to be incurred.  For interim financial reporting purposes, farming costs are recognized as expense based on an estimate of the cost incurred to produce macadamia nuts sold during the quarter.  Management estimates the average cost per pound for each orchard based on the estimated annual costs to farm each orchard and the anticipated annual production from each orchard.  The amount of farming costs recognized as expense throughout the year is calculated by multiplying each orchard’s estimated cost per pound by the actual production from that orchard.  The difference between actual farming costs incurred and the amount of farming costs recognized as expense is recorded as either an increase or decrease in deferred farming costs, which is reported as an asset in the consolidated balance sheets.  Deferred farming costs accumulate throughout the year, typically peaking midway through the third quarter, since nut production is lowest during the first and second quarter of the year.  Deferred farming costs are expensed over the remainder of the year since nut production is highest at the end of the third and fourth quarters.  Management evaluates the validity of each orchard’s estimated cost on a monthly basis based on actual production and farming costs incurred, as well as any known events that might significantly affect forecasted annual production and farming costs for the remainder of the year.
Inventory	'
	Inventory.  Inventories are recorded at the lower of cost (determined under the first-in first-out and average cost methods) or market.  Write downs are provided for finished goods expected to become nonsaleable due to age and provisions are specifically made for slow moving or obsolete raw ingredients and packaging material.  The Company also adjusts the carrying value of its inventories when it believes that the net realizable value is less than the carrying value.  These write-downs are measured as the difference between the cost of the inventory, including estimated costs to complete, and estimated selling prices, including cost of selling.  These charges are recorded as a component of cost of sales.  Once inventory is written down, a new, lower cost basis for inventory is established.
Land, Orchards and Equipment	'
	Land, Orchards and Equipment.  Land, orchards and equipment are stated at cost, net of accumulated depreciation and amortization.  Net farming costs for any “developing” orchards are capitalized on the consolidated balance sheets until revenues exceed expenses for that orchard (or nine years after planting, if earlier).  Developing orchards historically do not reach commercial viability until about 12 years of age.
	Depreciation of orchards and other equipment is reported on a straight-line basis over the estimated useful lives of the assets (40 years for orchards, between 10 and 20 years for irrigation and well equipment, and between 3 and 12 years for other equipment).  A 5% residual value is assumed for orchards.  The macadamia orchards acquired in 1986 situated on leased land are being amortized on a straight-line basis over the terms of the leases (approximately 33 years from the inception of the Partnership) with no residual value assumed.  The macadamia orchards acquired in 1989 situated on leased land are being amortized on a straight-line basis over a 40 year period (the terms of these leases exceed 40 years) with no residual value assumed.  Repairs and maintenance costs are expensed unless they exceed $5,000 and extend the useful life beyond the depreciable life.
	The Partnership reviews long-lived assets held and used or held for sale for impairment at least annually or whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable.  If an evaluation is required, the estimated undiscounted future cash flows associated with the asset are compared to the asset’s carrying amount to determine if an impairment charge is required.  If an impairment charge is required, the Partnership would write the assets down to fair value.  All long-lived assets for which management has committed to a plan of disposal are reported at the lower of carrying amount or fair value as determined by quoted market price or a present value technique.  Changes in projected cash flows generated by an asset based on new events or circumstances may indicate a change in fair value and require a new evaluation of recoverability of the asset.
Goodwill and Other Intangible Assets	'
	Goodwill and Other Intangible Assets. Goodwill and other indefinite-lived intangible assets are not amortized but are reviewed for impairment at least annually or if a triggering event occurs in an interim period.  The Partnership’s annual impairment testing is performed in the fourth quarter each year.  The goodwill is allocated to the farming reporting unit.  Goodwill impairment is determined using a two-step process for each reporting unit.  The first step of the impairment test is used to identify potential impairment by comparing the fair value of a reporting unit to the book value, including goodwill.  This evaluation utilizes a discounted cash flow analysis and multiple analyses of the historical and forecasted operating results of the Partnership’s reporting unit.  If the fair value of a reporting unit exceeds its book value, goodwill of the reporting unit is not considered impaired, and the second step of the impairment test is not required.  If the book value of a reporting unit exceeds its fair value, the second step of the impairment test is performed to measure the amount of impairment loss, if any.  The second step of the impairment test compares the implied fair value of the reporting unit’s goodwill with the book value of the goodwill.  If the book value of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.  The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination.
	As a result of the IASCO orchards acquisition, the Partnership recorded $480,000 in intangible asset consisting of three nut purchase agreements and $137,500 in financing fees.  The nut purchase agreements are being amortized over a ten-year life, or $48,000 per year.  The financing fees are being amortized over the terms of the respective debt agreement as follows:  (i) $105,000 of the financing fees is being amortized over 10 years or $10,500 per year and (ii) $37,500 of financing fees was amortized over two years and became fully amortized in 2012.
	In 2012, the Partnership recorded $37,500 in intangible assets for financing fees and $88,000 for the Partnership’s e-commerce website development costs.  The financing fees are being amortized over 23 months, and the web development costs are being amortized over five years or $17,600 per year.
	In 2013, the Partnership recorded $23,000 in intangible assets for fees relating to an Agreement for the Sale of Macadamia Kernel and $13,750 for electronic data interchange software (“EDI”).  The costs of the kernel sale agreement are being amortized over 10 years and the EDI costs are being amortized over five years.
General Excise and Sales Taxes	'
	General Excise and Sales Taxes.  The Partnership records Hawaii general excise and California sales taxes when goods and services are sold as components of revenues and expenses.  For the years ended December 31, 2013, 2012 and 2011, Hawaii general excise taxes charged or passed on to customers and reflected in revenues and expenses amounted to $37,000, $37,000, and $35,000, respectively.  There were no California sales taxes charged or collected in 2013, as food products are not subject to sales tax in California.  On September 1, 2013, the Partnership was allowed entry into the Hawaii Enterprise Zones Program.  Participating in this program provides the Partnership with an exemption from paying the wholesale Hawaii general excise tax, along with other benefits.  To remain in the program the Partnership must increase annual revenue growth by 2% or headcount by 10% after the first year and 15% in years four, five, six and seven.
Income Taxes of Partnership	'
	Income Taxes of Partnership.  The income of the Partnership is not taxed directly; rather, the Partnership’s tax attributes are included in the individual tax returns of its partners.  Neither the Partnership’s financial reporting income nor the cash distributions to unitholders can be used as a substitute for the detailed tax calculations which the Partnership must perform annually for its partners.
	The Partnership is subject to a gross income tax, as defined, as a result of its election to continue to be taxed as a partnership rather than to be taxed as a corporation, as allowed by the Taxpayer Relief Act of 1997.  This tax is calculated at 3.5% on partnership gross income (net revenues less cost of goods sold) beginning in 1998.
	Deferred tax liabilities are recognized for the future tax consequences attributable to differences between the financial reporting and tax reporting basis of assets and liabilities.
	The Partnership evaluates uncertain income tax positions utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.  At December 31, 2013, management believes there were no uncertain income tax positions.  The four tax years in the period ended December 31, 2013 remain open for federal purposes.
Income Taxes of Royal	'
	Income Taxes of Royal.  Royal derives its revenues from the sale of branded macadamia nut products which are reported under the corporation.  For 2013, Royal is subject to taxation as a C Corporation at the 34% federal tax rate and 8.34% state tax rate on the corporation’s taxable income (loss).  As a result of the tax losses of Royal, the Partnership recorded a deferred tax asset of $1.3 million, against which the Partnership has recorded a valuation allowance equal to 100% of the deferred tax asset due to the uncertainty regarding future realization.
	Management evaluates uncertain income tax positions for Royal utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.  At December 31, 2013, management believes there were no uncertain income tax positions and the only open year is 2012.
Revenue	'
	Revenue.  Macadamia nut sales are recognized when nuts are delivered to the buyer.  Contract farming revenue and administrative services revenues are recognized in the period that such services are completed.  The Partnership is paid for its services based upon a “time and materials” basis plus a percentage fee or fixed fee based upon each farming contract’s terms. Contract farming includes the regular maintenance of the owners’ orchards as well as harvesting of their nuts.  The Partnership provides these services throughout the year.  Revenue for the sale of branded products and bulk kernel is recognized when the products are delivered and ownership and risk of loss have been transferred to the customer and there is a reasonable assurance of collection of the sales proceeds.  The Partnership recognizes sales net of estimated trade allowances, slotting fees, sales incentives, returns and coupons.  Amounts related to shipping and handling that are billed to customers are considered part of the sales price and are reflected in net sales, and the actual shipping and handling costs are reflected in general and administrative expenses.
Advertising	'
	Advertising.  Advertising costs are expensed as they are incurred.  Advertising expenses for the years ended December 31, 2013 and 2012, were $45,000 and $1,000, respectively.  There were no advertising expenses incurred in 2011.
Pension Benefit and Intermittent Severance Costs	'
	Pension Benefit and Intermittent Severance Costs.  The funded status of the Partnership’s defined benefit pension plan and intermittent severance plan is recognized in the consolidated balance sheets.  The funded status is measured as the difference between fair value of the plan assets and the benefit obligation at December 31, the measurement date.  The benefit obligation represents the actuarial present value of benefits expected to be paid upon termination based on estimated future compensation levels.  An overfunded plan, with the fair value of plan assets exceeding the benefit obligation, is recorded as a prepaid pension asset equal to this excess.  An underfunded plan, with the benefit obligation exceeding the fair value of plan assets, is recorded as a retirement benefit obligation equal to this excess.  The actuarial method used for financial accounting purposes is the projected unit credit method.
Estimates	'
	Estimates.  The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts disclosed in the consolidated financial statements and the accompanying notes.  Actual results could differ materially from these estimates.
	On an ongoing basis, the Partnership evaluates its estimates, including those related to revenue recognition and accounts receivable, farming costs, inventories, useful lives of orchards and equipment, valuation of long-lived assets, intangible assets and goodwill, deferred taxes and employee benefits, among others.  The Partnership bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for management’s judgments about the carrying values of assets and liabilities.
Net Consolidated Income (Loss) Per Class A Unit	'
	Net Consolidated Income (Loss) Per Class A Unit.  In 2013, 2012 and 2011 consolidated net income (loss) per Class A Unit was calculated by dividing 100% of Partnership’s consolidated net income (loss) by the average number of Units outstanding for the period.
Accumulated Other Comprehensive Income (Loss)	'
	Accumulated Other Comprehensive Income (Loss).  Accumulated other comprehensive (loss) represents the change in Partners’ capital from transactions and other events and circumstances arising from non-unitholder sources.  Accumulated other comprehensive (loss) consists of deferred pension and intermittent severance gains or losses.  At December 31, 2013, our Consolidated Balance Sheets reflected Accumulated Other Comprehensive Income in the amount of $37,000.  At December 31, 2012, our Consolidated Balance Sheet reflected Accumulated Other Comprehensive Loss in the amount of $365,000.
New Accounting Standards	'
	New Accounting Standards.  In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2013-02 (“ASU 2013-02”): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which requires an entity to provide information about the amounts reclassified out of Accumulated Other Comprehensive Income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income, but only if the amount reclassified is required to be reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional details about those amounts. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in the financial statements. The Partnership adopted the provisions of ASU 2013-02 in the first quarter of 2013 and this did not have a material impact on its financial statements, as amounts are not reclassified out of AOCI in their entirety.
	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.  The update provides guidance on financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists.  This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforwards in the same tax jurisdiction as to the reporting date.  The Partnership will adopt this standard in 2014.  The Partnership anticipates that adoption of the standard will not have a material impact on its consolidated financial statements.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
SEGMENT INFORMATION	'
Summary of each reportable segment's revenues, operating income (loss) and other information	'
		Year ended December 31, 2013
		(in thousands)
		Orchards			Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues
	External customers	$	11,781		$	2,072		$	—		$	13,853
	Intersegment revenue	3,138						(3,138		)	—
	Total revenue	$	14,919		$	2,072		$	(3,138	)	$	13,853
	Operating loss
	External customers	$	(1,251	)	$	(1,929	)	$	—		$	(3,180	)
	Intersegment operating income (loss)	744			(176		)	(568		)	—
	Total operating loss	$	(507	)	$	(2,105	)	$	(568	)	$	(3,180	)
	Depreciation	$	2,468		$	16		$	—		$	2,484
	Capital Expenditures	$	319		$	46		$	—		$	365
	Segment assets
	Segment assets	$	51,639		$	3,085		$	—		$	54,724
	Intersegment elimination	6,760			568			(7,328		)	—
	Total segment assets	$	58,399		$	3,653		$	(7,328	)	$	54,724
		Year ended December 31, 2012
		(in thousands)
		Orchards			Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues
	External customers	$	20,016		$	91		$	—		$	20,107
	Intersegment revenue	935			—			(935		)	—
	Total revenue	$	20,951		$	91		$	(935	)	$	20,107
	Operating income (loss)
	External customers	$	1,045		$	(999	)	$	—		$	46
	Intersegment operating income	—			—			—			—
	Total operating income (loss)	$	1,045		$	(999	)	$	—		$	46
	Depreciation	$	2,433		$	3		$	—		$	2,436
	Capital Expenditures	$	413		$	129		$	—		$	542
	Segment assets
	Segment assets	$	54,954		$	1,387		$	—		$	56,341
	Intersegment elimination	2,268			—			(2,268		)	—
	Total segment assets	$	57,222		$	1,387		$	(2,268	)	$	56,341
		Year ended December 31, 2011
		(in thousands)
		Orchards			Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues
	External customers	$	17,994		$	—		$	—		$	17,994
	Intersegment revenue	—			—			—			—
	Total revenue	$	17,994		$	—		$	—		$	17,994
	Operating income
	External customers	$	1,006		$	—		$	—		$	1,006
	Intersegment operating income	—			—			—			—
	Total operating income	$	1,006		$	—		$	—		$	1,006
	Depreciation	$	2,424		$	—		$	—		$	2,424
	Capital Expenditures	$	74		$	—		$	—		$	74
	Segment assets
	Segment assets	$	57,043		$	—		$	—		$	57,043
	Intersegment elimination	—			—			—			—
	Total segment assets	$	57,043		$	—		$	—		$	57,043

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2013
INVENTORIES	'
Schedule of inventories	'
	Inventories consisted of the following at December 31, 2013 and 2012 (in thousands):
		2013								2012
		Orchard		Branded			Total			Orchard		Branded		Total
				Product								Product
	Work-in-process (nut-in-shell)	$	2,055	$	—		2,055			$	—	$	—	—
	Macadamia nut kernel	—		1,761			1,761			—		721		721
	Finished goods	—		438			438			—		285		285
	Farming supplies	267		—			267			247		—		247
	Packaging, supplies and ingredients	—		167			167			—		98		98
	Allowance for shrink and obsolescence	—		(30		)	(30		)	—		—		—
		$	2,322	$	2,336		$	4,658		$	247	$	1,104	$	1,351

LAND_ORCHARDS_AND_EQUIPMENT_Ta

LAND, ORCHARDS AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
LAND, ORCHARDS AND EQUIPMENT	'
Schedule of components of land, orchards and equipment, stated at cost	'
	Land, orchards and equipment, stated at cost, consisted of the following at December 31, 2013 and 2012 (in thousands):
		2013		2012
	Land	$	8,884	$	9,884
	Improvements	1,976		1,980
	Machinery and equipment	5,425		5,527
	Irrigation well and equipment	2,592		2,592
	Producing orchards	76,325		76,325
	Construction work-in-progress	190		103
	Land, orchards and equipment (gross)	95,392		96,411
	Less accumulated depreciation and amortization	50,548		48,384
	Land, orchards and equipment (net)	$	44,844	$	48,027

SHORTTERM_AND_LONGTERM_DEBT_Ta

SHORT-TERM AND LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
SHORT-TERM AND LONG-TERM DEBT	'
Schedule of the Partnership's long term debt	'
	At December 31, 2013 and 2012, the Partnership’s long-term debt was comprised of the following (in thousands):
		2013		2012
	Term debt	$	6,825	$	7,875
	Less: current portion	1,050		1,050
	Non-current debt	$	5,775	$	6,825
Schedule of estimated fair values of the Partnership's financial instrument	'
	The estimated fair values of the Partnership’s financial instrument are as follows at December 31, 2013 and 2012 (in thousands):
		2013				2012
		Carrying		Fair		Carrying		Fair
		Amount		Value		Amount		Value
	Long-term debt	$	6,825	$	7,286	$	7,875	$	8,479
	Revolving credit facility	$	5,900	$	5,900	$	2,400	$	2,400
Schedule of contractual obligations	'
	Contractual obligations as of December 31, 2013, for the Partnership are detailed in the following table (in thousands):
	Contractual Obligations	Total		2014		2015		2016		2017		2018		Remaining
	Long-term debt	$	6,825	$	1,050	$	1,050	$	1,050	$	1,050	$	1,050	$	1,575
	Line of credit	5,900		5,900		—		—		—		—		—
	Operating leases	2,887		214		214		214		214		166		1,865
	Total	$	15,612	$	7,164	$	1,264	$	1,264	$	1,264	$	1,216	$	3,440

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES	'
Schedule of components of gross income tax expense	'
	The components of the Partnership’s gross income tax expense for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Currently payable	$	64		$	138		$	115
	Deferred	(19		)	(12		)	(16		)
	Gross income tax expense	$	45		$	126		$	99
Schedule of components of the net deferred income tax liability	'
	The components of the net deferred income tax liability reported on the consolidated balance sheets as of December 31, 2013 and 2012 are as follows (in thousands):
		2013			2012
	Deferred tax assets:
	Intangible assets	$	115		$	115
	Inventory	31			27
	Gross deferred tax assets	146			142
	Deferred income tax liabilities:
	Land, orchards, and equipment	(1,164		)	(1,174		)
	Other	(2		)	(7		)
	Gross deferred tax liabilities	(1,166		)	(1,181		)
	Net deferred income tax liabilities	$	(1,020	)	$	(1,039	)

PENSION_PLAN_Tables

PENSION PLAN (Tables) (Pension Benefits)	12 Months Ended
	Dec. 31, 2013
Pension Benefits	'
Components of net periodic benefit cost	'
Schedule of reconciliation of the changes in the pension benefit obligation and plan assets to the funded status of the plan and the amounts recognized in the consolidated balance sheets	'
	The following reconciles the changes in the pension benefit obligation and plan assets for the years ended December 31, 2013, 2012, and 2011 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2013, 2012, and 2011 (in thousands):
		2013			2012			2011
	Change in projected benefit obligation:
	Projected benefit obligation at beginning of year	$	1,242		$	1,034		$	788
	Service cost	89			74			59
	Interest cost	53			48			46
	Acturial (gain) loss	(158		)	110			163
	Benefits paid	(25		)	(24		)	(22		)
	Projected benefit obligation at end of year	$	1,201		$	1,242		$	1,034
	Change in plan assets:
	Fair value of plan assets at beginning of year	$	987		$	849		$	875
	Actual return (loss) on plan assets	237			112			(18		)
	Employer contribution	0			50			14
	Benefits paid	(25		)	(24		)	(22		)
	Fair value of plan assets at end of year	$	1,199		$	987		$	849
	Funded status	$	(2	)	$	(255	)	$	(185	)
	Amounts recognized in the consolidated balance sheets consist of:
	Accrued pension liability (non-current)	$	(2	)	$	(255	)	$	(185	)
Schedule of amounts recognized in accumulated other comprehensive income (loss) during the period	'
	The amounts recognized in accumulated other comprehensive income (loss) at December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Net actuarial (gain) loss	$	(62	)	$	299		$	271
	Prior service cost	9			15			22
		$	(53	)	$	314		$	293
Schedule of components of net periodic benefit costs	'
	The components of net periodic pension cost for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Service cost	$	89		$	74		$	59
	Interest cost	53			48			46
	Expected return on plan assets	(55		)	(48		)	(57		)
	Amortization of net acturial loss and prior service cost	28			24			7
	Net periodic pension cost	$	115		$	98		$	55
Schedule of amounts recognized in accumulated other comprehensive income (loss) at the end of the period	'
	The amounts recognized in accumulated other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011 were as follows (000’s):
		2013			2012			2011
	Net loss (gain)	$	(361	)	$	28		$	239
	Amortization of prior service cost	(7		)	(7		)	(7		)
	Total recognized in accumulated other comprehensive income (loss)	$	(368	)	$	21		$	232
	Total recognized in net periodic pension cost and other
	comprehensive income (loss)	$	253		$	(119	)	$	(287	)
Schedule of weighted average actuarial assumptions used to determine the pension benefit obligations and the net periodic pension cost	'
		2013		2012		2011
	Pension benefit obligation:
	Discount rate	5.2	%	4.3	%	4.65	%
	Compensation increase	2	%	2	%	2	%
	Net periodic pension cost:
	Discount rate	4.3	%	4.65	%	6	%
	Compensation increase	2	%	2	%	2	%
	Expected return on plan assets	5.5	%	5.5	%	6.7	%
Schedule of fair value of the Partnership's pension plan assets	'
	The fair values of the Partnership’s pension plan assets at December 31, 2013, by asset category are as follows (in thousands):
					Fair Value Measurement at December 31, 2013
					Quoted Prices in			Significant			Significant
					Active Markets			Observable			Unobservable
					for Identical			Inputs			Inputs
					Assets
	Asset Category	Total			(Level 1)			(Level 2)			(Level 3)
	U.S. large-cap value	$	238		$	—		$	238		$	—
	U.S. mid-cap value	237			—			237			—
	U.S. small-cap value	237			—			237			—
	Pooled fixed income	487			—			487			—
	Total	$	1,199		$	—		$	1,199		$	—
Schedule of pension benefit payments, which reflect expected future services expected to be paid	'
	The fair values of the Partnership’s pension plan assets at December 31, 2012, by asset category are as follows (in thousands):
					Fair Value Measurement at December 31, 2012
					Quoted Prices in			Significant			Significant
					Active Markets			Observable			Unobservable
					for Identical			Inputs			Inputs
					Assets
	Asset Category	Total			(Level 1)			(Level 2)			(Level 3)
	U.S. large-cap value	194			—			194			—
	U.S. mid-cap value	196			—			196			—
	U.S. small-cap value	197			—			197			—
	Pooled fixed income	400			—			400			—
	Total	$	987		$	—		$	987		$	—
	Years Ending December 31,	(in thousands)
	2014	$	33
	2015	34
	2016	46
	2017	51
	2018	54
	2019-2023	369

UNION_BARGAINING_UNIT_INTERMIT1

UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN (Tables) (Intermittent Severance Benefits)	12 Months Ended
	Dec. 31, 2013
Intermittent Severance Benefits	'
Intermittent severance plan	'
Schedule of reconciliation of the changes in the pension benefit obligation and plan assets to the funded status of the plan and the amounts recognized in the consolidated balance sheets	'
	The following reconciles the changes in the severance benefit obligation and plan assets for the years ended December 31, 2013, 2012 and 2011 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2013, 2012 and 2011 (in thousands).
		2013			2012			2011
	Change in severance obligation:
	Severance obligation at beginning of year	$	412		$	367		$	377
	Service cost	20			16			17
	Interest cost	14			14			17
	Acturial loss	(34		)	15			11
	Benefits paid	(31		)	—			(61		)
	Settlements	—			—			6
	Severance obligation at end of year	$	381		$	412		$	367
	Change in plan assets:
	Fair value of plan assets at beginning of year	$	0		$	0		$	0
	Employer contribution	31			—			61
	Benefits paid	(31		)	—			(61		)
	Fair value of plan assets at end of year	$	0		$	0		$	0
	Amounts recognized in the consolidated balance sheets consist of:
	Accrued severance liability (current)	$	(71	)	$	(61	)	$	(57	)
	Accrued severance liability (non-current)	(310		)	(351		)	(310		)
	Net amount recognized	$	(381	)	$	(412	)	$	(367	)
Schedule of amounts recognized in accumulated other comprehensive income (loss) at the end of the period	'
	The amounts recognized in accumulated other comprehensive income (loss) at December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Net actuarial loss	$	16		$	51		36
Schedule of components of net periodic benefit costs	'
	The components of net periodic cost for the years December 31, 2013, 2012 and 2011 were as follows (in thousands):
		2013			2012			2011
	Service cost	$	20		$	16		$	17
	Interest cost	14			14			17
	Amortization of net loss	1			—			—
	Settlement loss	—			—			6
	Net periodic pension cost	$	35		$	30		$	40
Schedule of weighted average actuarial assumptions used to determine the pension benefit obligations and the net periodic pension cost	'
		2013		2012		2011
	Weighted average assumptions
	Discount rate	4.6	%	3.7	%	4.1	%
	Rate of compensation increase	1.65	%	1.65	%	1.65	%
Schedule of pension benefit payments, which reflect expected future services expected to be paid	'
	Years Ending December 31,	(in thousands)
	2014	$	71
	2015	16
	2016	51
	2017	15
	2018	22
	2019-2023	172

QUARTERLY_OPERATING_RESULTS_Un1

QUARTERLY OPERATING RESULTS (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
QUARTERLY OPERATING RESULTS (Unaudited)	'
Summary of selected unaudited quarterly operating results	'
	The following chart summarizes selected unaudited quarterly operating results for the years ended December 31, 2013 and 2012 (in thousands, except per unit data):
		Revenues		Gross Income			Net			Net Income
				(Loss)			Income			(Loss) per Class
							(Loss)			A Unit
	2013
	1st Quarter	$	1,995	$	266		$	(628	)	$	(0.08	)
	2nd Quarter	547		(71		)	(1,151		)	(0.15		)
	3rd Quarter	4,399		5			(1,217		)	(0.16		)
	4th Quarter	6,912		451			(674		)	(0.09		)
	2012
	1st Quarter	$	3,522	$	836		$	(8	)	$	0
	2nd Quarter	745		213			(797		)	(0.11		)
	3rd Quarter	6,254		1,169			296			0.04
	4th Quarter	9,586		1,378			10			0

OPERATIONS_AND_OWNERSHIP_Detai

OPERATIONS AND OWNERSHIP (Details) (USD $)

0 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

Jan. 06, 2005

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Feb. 06, 2014

acre

acre

Subsequent event

item

OPERATIONS AND OWNERSHIP

'

'

'

'

'

'

'

'

'

'

'

'

'

Area of orchards owned or leased by the entity

'

5,070

'

'

'

'

'

'

'

5,070

'

'

'

Area of macadamia orchards in Hawaii farmed by the entity for other orchard owners

'

'

'

'

'

'

'

'

'

1,100

'

'

'

Number of retail product lines

'

'

'

'

'

'

'

'

'

2

'

'

'

Ownership percentage by limited partners

99.00%

'

'

'

'

'

'

'

'

100.00%

'

'

'

Ownership percentage by the Managing General Partner

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

Cash paid to purchase the stock of MLR accounted for as an asset purchase

$750,000

'

'

'

'

'

'

'

'

'

'

'

'

General partner units outstanding (in shares)

75,757

'

'

'

'

'

'

'

'

'

'

'

'

Net loss recorded during the period

'

-674,000

-1,217,000

-1,151,000

-628,000

10,000

296,000

-797,000

-8,000

-3,670,000

-499,000

712,000

'

Operating cash flow generated during the period

'

'

'

'

'

'

'

'

'

-2,912,000

1,361,000

2,325,000

'

Working capital

'

155,000

'

'

'

2,000,000

'

'

'

155,000

2,000,000

'

'

Lower nut revenue

'

'

'

'

'

'

'

'

'

8,100,000

'

'

'

Increase in operating expenses and cash paid for Royal's inventory and development costs

'

'

'

'

'

'

'

'

'

'

2,000,000

'

'

OPERATIONS AND OWNERSHIP

'

'

'

'

'

'

'

'

'

'

'

'

'

Net proceeds from rights offering after deducting offering expenses

'

'

'

'

'

'

'

'

'

'

'

'

8,890,000

Offering expenses

'

'

'

'

'

'

'

'

'

'

'

'

$290,000

Duration to build raw materials and finished goods inventory from net proceeds

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Land, Orchards and Equipment	'
Threshold amount of repairs and maintenance cost to be expensed	$5,000
Developing orchards | Minimum	'
Land, Orchards and Equipment	'
Period after planting for net farming costs to be capitalized	'9 years
Period taken by developing orchards to reach commercial viability	'12 years
Producing orchards	'
Land, Orchards and Equipment	'
Estimated useful lives of assets	'40 years
Residual value (as a percent)	5.00%
Macadamia Orchards acquired in 1986	'
Land, Orchards and Equipment	'
Estimated useful lives of assets	'33 years
Residual value	0
Macadamia Orchards acquired in 1986 | Minimum	'
Land, Orchards and Equipment	'
Operating lease term	'40 years
Macadamia Orchards acquired in 1989	'
Land, Orchards and Equipment	'
Estimated useful lives of assets	'40 years
Residual value	$0
Irrigation well and equipment | Minimum	'
Land, Orchards and Equipment	'
Estimated useful lives of assets	'10 years
Irrigation well and equipment | Maximum	'
Land, Orchards and Equipment	'
Estimated useful lives of assets	'20 years
Other equipment | Minimum	'
Land, Orchards and Equipment	'
Estimated useful lives of assets	'3 years
Other equipment | Maximum	'
Land, Orchards and Equipment	'
Estimated useful lives of assets	'12 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)

12 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Aug. 01, 2010

Aug. 01, 2010

Aug. 01, 2010

Aug. 01, 2010

Royal Hawaiian Macadamia Nut, Inc.

Royal Hawaiian Macadamia Nut, Inc.

Financing fees

E-commerce website development costs

Fees relating to the preparation of the Agreement for the Sale of Macadamia Kernel

Electronic data interchange software ("EDI")

IASCO

IASCO

IASCO

IASCO

Nut purchase agreements

Financing fees

Financing fees amortizable over period one

Financing fees amortizable over period two

item

Goodwill and other intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

'

Acquired intangible assets

'

'

'

'

'

$37,500

$88,000

$23,000

$13,750

$480,000

$137,500

$105,000

$37,500

Number of agreements

'

'

'

'

'

'

'

'

'

3

'

'

'

Estimated useful lives

'

'

'

'

'

'23 months

'5 years

'10 years

'5 years

'10 years

'

'10 years

'2 years

Amortization of intangible assets per year

'

'

'

'

'

17,600

'

'

'

48,000

'

10,500

'

Income Taxes of Royal

'

'

'

'

'

'

'

'

'

'

'

'

'

Federal tax rate on the entity's operating income (loss) (as a percent)

'

'

'

34.00%

34.00%

'

'

'

'

'

'

'

'

State tax rate on the corporation's taxable income (loss) (as a percent)

'

'

'

8.34%

8.34%

'

'

'

'

'

'

'

'

Deferred tax assets

146,000

142,000

'

1,300,000

412,000

'

'

'

'

'

'

'

'

Valuation allowance as percentage of the deferred tax asset

'

'

'

100.00%

100.00%

'

'

'

'

'

'

'

'

General Excise and Sales Taxes

'

'

'

'

'

'

'

'

'

'

'

'

'

General excise taxes

37,000

37,000

35,000

'

'

'

'

'

'

'

'

'

'

Percentage increase in annual revenue growth required to remain in Hawaii Enterprise Zones Program

2.00%

'

'

'

'

'

'

'

'

'

'

'

'

Percentage increase in headcount required after first year to remain in Hawaii Enterprise Zones Program

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

Percentage increase in headcount required in fourth fifth sixth seventh year to remain in Hawaii Enterprise Zones Program

15.00%

'

'

'

'

'

'

'

'

'

'

'

'

Income Taxes

'

'

'

'

'

'

'

'

'

'

'

'

'

Tax calculated on partnership gross income (as a percent)

3.50%

3.50%

3.50%

'

'

'

'

'

'

'

'

'

'

Uncertain income tax positions

0

'

'

'

'

'

'

'

'

'

'

'

'

Period open for federal purposes

'4 years

'

'

'

'

'

'

'

'

'

'

'

'

Net Consolidated Income (Loss) Per Class A Unit

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of partnership net income (loss) used in calculation of net income (loss) per Class A Unit

100.00%

100.00%

100.00%

'

'

'

'

'

'

'

'

'

'

Advertising

'

'

'

'

'

'

'

'

'

'

'

'

'

Advertising expenses

45,000

1,000

0

'

'

'

'

'

'

'

'

'

'

Accumulated Other Comprehensive Income (Loss)

'

'

'

'

'

'

'

'

'

'

'

'

'

Accumulated other comprehensive loss

($37,000)

$365,000

'

'

'

'

'

'

'

'

'

'

'

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)

1 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

Oct. 31, 1989

Dec. 31, 1986

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

acre

acre

segment

MacFarms

MacFarms

MacFarms

Nut purchase agreements

Nut purchase agreements

Nut purchase agreements

Lease agreement

License agreement

lb

Minimum

Maximum

item

item

item

lb

lb

SEGMENT INFORMATION

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of reportable segments

'

'

2

'

'

'

'

'

'

'

'

'

'

Segment Information

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of agreements

'

'

'

'

'

'

'

'

2

'

'

2

1

Number of elements based on which price per pound is determined

'

'

'

'

'

'

'

'

'

'

'

'

2

Percentage of price computed on Mauna Loa's year-to-date (YTD) price of the highest YTD volume fancy and choice products

'

'

'

'

'

'

'

'

'

'

'

60.00%

50.00%

Percentage of Mauna Loa's year-to-date (YTD) price of the highest YTD volume fancy and choice products

'

'

'

'

'

'

'

'

'

'

'

37.00%

37.00%

Percentage of price computed at the actual price paid as quoted in Hawaii Macadamia Nuts Annual Summary

'

'

'

'

'

'

'

'

'

'

'

40.00%

50.00%

Average nut price received for nuts produced from the IASCO orchards (in dollars per pound)

'

'

'

0.79

'

'

'

'

'

'

'

'

'

Quantity of WIS nuts to be processed into kernel

'

'

'

'

'

'

1,500,000

7,000,000

'

'

'

'

'

Processing fee payable per kernel pound for first 300,000 pounds of kernel produced from WIS nuts

'

'

'

'

'

1.3

'

'

'

'

'

'

'

Quantity of kernel produced from WIS nuts for which processing fee at the rate of $1.30 per kernel pound is payable

'

'

'

'

'

300,000

'

'

'

'

'

'

'

Processing fee payable per kernel pound for additional pounds of kernel produced from WIS nuts

'

'

'

'

'

1.2

'

'

'

'

'

'

'

Extension period of agreement

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

Husking charges paid or reimbursed to Mauna Loa

'

'

'

'

'

'

'

'

$576,000

$405,000

$532,000

'

'

Area of orchards acquired (in acres)

1,040

266

'

'

'

'

'

'

'

'

'

'

'

Target cash flow level

'

'

507,000

'

'

'

'

'

'

'

'

'

'

Stabilization payments received from sellers of the orchards

'

'

1,200,000

'

'

'

'

'

'

'

'

'

'

Percentage of cash flow in excess of target cash flow to be paid as an additional percentage rent until the aggregate amount of additional percentage rent equals threshold percentage of the total amount of stabilization payments previously received

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

Threshold percentage of stabilization payments

'

'

150.00%

'

'

'

'

'

'

'

'

'

'

Percentage of cash flow in excess of target cash flow paid as an additional rent after aggregate amount of additional percentage rent equals threshold percentage of the total amount of stabilization payments previously received

'

'

50.00%

'

'

'

'

'

'

'

'

'

'

Additional rent due

'

'

0

0

0

'

'

'

'

'

'

'

'

Warranty payments received from the seller of the orchards

'

'

$13,800,000

'

'

'

'

'

'

'

'

'

'

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Revenues	$6,912,000	$4,399,000	$547,000	$1,995,000	$9,586,000	$6,254,000	$745,000	$3,522,000	$13,853,000	$20,107,000	$17,994,000
Operating income (loss)	'	'	'	'	'	'	'	'	-3,180,000	46,000	1,006,000
Depreciation expense	'	'	'	'	'	'	'	'	2,484,000	2,436,000	2,424,000
Capital Expenditures	'	'	'	'	'	'	'	'	365,000	542,000	74,000
Segment assets	54,724,000	'	'	'	56,341,000	'	'	'	54,724,000	56,341,000	57,043,000
Orchard	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	11,781,000	20,016,000	17,994,000
Operating income (loss)	'	'	'	'	'	'	'	'	-1,251,000	1,045,000	1,006,000
Depreciation expense	'	'	'	'	'	'	'	'	2,468,000	2,433,000	2,424,000
Capital Expenditures	'	'	'	'	'	'	'	'	319,000	413,000	74,000
Segment assets	51,639,000	'	'	'	54,954,000	'	'	'	51,639,000	54,954,000	57,043,000
Branded product	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	2,072,000	91,000	'
Operating income (loss)	'	'	'	'	'	'	'	'	-1,929,000	-999,000	'
Depreciation expense	'	'	'	'	'	'	'	'	16,000	3,000	'
Capital Expenditures	'	'	'	'	'	'	'	'	46,000	129,000	'
Segment assets	3,085,000	'	'	'	1,387,000	'	'	'	3,085,000	1,387,000	'
Revenue from sale of savory macadamia nuts and nut and dried fruit clusters	'	'	'	'	'	'	'	'	'	91,000	'
Cost of sales of savory macadamia nuts and nut and dried fruit clusters	'	'	'	'	'	'	'	'	'	1,900,000	'
Branded product | General and administrative costs	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Operating income (loss)	'	'	'	'	'	'	'	'	1,000,000	'	'
Branded product | Selling and marketing expenses	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Operating income (loss)	'	'	'	'	'	'	'	'	1,000,000	'	'
Operating segment | Orchard	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	14,919,000	20,951,000	17,994,000
Operating income (loss)	'	'	'	'	'	'	'	'	-507,000	1,045,000	1,006,000
Segment assets	58,399,000	'	'	'	57,222,000	'	'	'	58,399,000	57,222,000	57,043,000
Operating segment | Branded product	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	2,072,000	91,000	'
Operating income (loss)	'	'	'	'	'	'	'	'	-2,105,000	-999,000	'
Segment assets	3,653,000	'	'	'	1,387,000	'	'	'	3,653,000	1,387,000	'
Intersegment Elimination	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	-3,138,000	-935,000	'
Operating income (loss)	'	'	'	'	'	'	'	'	-568,000	'	'
Segment assets	-7,328,000	'	'	'	-2,268,000	'	'	'	-7,328,000	-2,268,000	'
Intersegment Elimination | Orchard	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	3,138,000	935,000	'
Operating income (loss)	'	'	'	'	'	'	'	'	744,000	'	'
Segment assets	6,760,000	'	'	'	2,268,000	'	'	'	6,760,000	2,268,000	'
Intersegment Elimination | Branded product	'	'	'	'	'	'	'	'	'	'	'
Segment Information	'	'	'	'	'	'	'	'	'	'	'
Operating income (loss)	'	'	'	'	'	'	'	'	-176,000	'	'
Segment assets	$568,000	'	'	'	'	'	'	'	$568,000	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended						0 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Jan. 04, 2014
	Employment and Severance Agreements	Managing general partner	Managing general partner	Managing general partner	Dennis J.Simonis	Randolph H. Cabral	Mr. Dennis Simonis
	item				Employment and Severance Agreements	Employment and Severance Agreements	Separation Agreement
							Subsequent event
Related party transactions	'	'	'	'	'	'	'
Management fee as a percentage of operating cash flow	'	2.00%	'	'	'	'	'
Annual incentive fee as a percentage of aggregate fair market value of Class A units	'	0.50%	'	'	'	'	'
Incentive fee earned	'	$0	$0	$0	'	'	'
Number of executives	2	'	'	'	'	'	'
Period of base pay used to calculate severance payable	'	'	'	'	'6 months	'18 months	'
Amount of severance payable as per the agreement that includes other than for Just Cause	'	'	'	'	125,000	222,000	'
Amount paid in consideration of a release of all claims	'	'	'	'	'	'	239,000
Amount paid to attorney of related party in consideration of a release of all claims	'	'	'	'	'	'	$29,000

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventories	'	'
Work-in-process (nut-in-shell)	$2,055	'
Macadamia nut kernel	1,761	721
Finished goods	438	285
Farming supplies	267	247
Packaging supplies and ingredients	167	98
Allowance for shrink and obsolescence	-30	'
Total	4,658	1,351
Orchard	'	'
Inventories	'	'
Work-in-process (nut-in-shell)	2,055	'
Farming supplies	267	247
Total	2,322	247
Branded product	'	'
Inventories	'	'
Macadamia nut kernel	1,761	721
Finished goods	438	285
Packaging supplies and ingredients	167	98
Allowance for shrink and obsolescence	-30	'
Total	$2,336	$1,104

LAND_ORCHARDS_AND_EQUIPMENT_De

LAND, ORCHARDS AND EQUIPMENT (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Land, orchards and equipment, stated at cost	'	'	'
Land, orchards and equipment (gross)	$95,392	$96,411	'
Less accumulated depreciation and amortization	50,548	48,384	'
Land, orchards and equipment (net)	44,844	48,027	'
Depreciation expense	2,584	2,517	2,499
Land	'	'	'
Land, orchards and equipment, stated at cost	'	'	'
Land, orchards and equipment (gross)	8,884	9,884	'
Improvements	'	'	'
Land, orchards and equipment, stated at cost	'	'	'
Land, orchards and equipment (gross)	1,976	1,980	'
Machinery and equipment	'	'	'
Land, orchards and equipment, stated at cost	'	'	'
Land, orchards and equipment (gross)	5,425	5,527	'
Irrigation well and equipment	'	'	'
Land, orchards and equipment, stated at cost	'	'	'
Land, orchards and equipment (gross)	2,592	2,592	'
Producing orchards	'	'	'
Land, orchards and equipment, stated at cost	'	'	'
Land, orchards and equipment (gross)	76,325	76,325	'
Construction work-in-progress	'	'	'
Land, orchards and equipment, stated at cost	'	'	'
Land, orchards and equipment (gross)	$190	$103	'

SHORTTERM_AND_LONGTERM_DEBT_De

SHORT-TERM AND LONG-TERM DEBT (Details) (USD $)

Mar. 07, 2011

Jul. 12, 2012

Dec. 26, 2013

Dec. 31, 2013

Feb. 14, 2014

Jan. 02, 2014

Aug. 27, 2013

Dec. 31, 2012

Jul. 15, 2010

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Through July 13, 2012

July 13, 2012 to May 01, 2014

December 31, 2013 to February 14, 2014

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving advances at 4.25% interest

Revolving advances at 4.25% interest

Advances at 4.75% interest

Minimum

Maximum

Short-Term Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

$5,000,000

$5,000,000

$5,000,000

'

'

$5,000,000

$7,000,000

'

$5,000,000

'

'

'

'

'

Outstanding amount of borrowings

'

'

'

5,900,000

4,900,000

'

'

2,400,000

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

4.00%

'

'

'

'

'

'

'

'

'

'

Base rate of interest on debt

'

'

'

'prime rate

'

'

'

'

'

'

'

'

'

'

Basis spread on variable interest rate (as a percent)

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

Interest rate on revolving advances (as a percent)

'

'

'

'

'

'

'

4.25%

'

'

'

4.25%

4.25%

4.75%

Facility fee (as a percent)

'

'

'

'

'

'

'

'

'

0.30%

0.38%

'

'

'

Additional revolver amount

'

'

'

'

'

'

'

'

'

2,000,000

'

'

'

'

Additional basis spread on variable interest rate (as a percent)

'

'

'

'

'

'

'

'

'

0.50%

'

'

'

'

Fee on unused borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

$0

SHORTTERM_AND_LONGTERM_DEBT_De1

SHORT-TERM AND LONG-TERM DEBT (Details 2) (USD $)	3 Months Ended				12 Months Ended
	Jun. 30, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2012	Aug. 04, 2010	Jun. 30, 2009
					Term loan	Term loan	Term loan	$600,000 term loan
Long-Term Debt	'	'	'	'	'	'	'	'
Amount borrowed	'	'	'	'	'	'	$10,500,000	$600,000
Interest rate (as a percent)	'	'	'	'	6.50%	'	'	'
Term debt	'	6,825,000	7,875,000	'	'	'	'	'
Current portion	'	1,050,000	1,050,000	'	'	'	'	'
Long-term debt	'	5,775,000	6,825,000	'	'	'	'	'
Estimated market interest rate (as a percent)	'	'	'	'	4.25%	4.25%	'	'
Long-term debt, Fair Value	'	7,286,000	8,479,000	'	'	'	'	'
Revolving credit facility, Fair Value	'	5,900,000	2,400,000	'	'	'	'	'
Required minimum tangible net worth	'	41,562,000	'	41,000,000	'	'	'	'
Minimum tangible net worth	'	48,011,000	'	'	'	'	'	'
Minimum quarterly consolidated EBITDA	1,500,000	'	'	'	'	'	'	'
Working capital	'	$155,000	$2,000,000	'	'	'	'	'
Current ratio	'	1.02	1.35	'	'	'	'	'

SHORTTERM_AND_LONGTERM_DEBT_De2

SHORT-TERM AND LONG-TERM DEBT (Details 3) (Producing orchards)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	USD ($)	GBP (£)	USD ($)	USD ($)
	item
	acre
Operating Leases	'	'	'	'
Area of orchards leased (in acres)	1,911	1,911	'	'
Renewal term of the operating lease	'1 month	'1 month	'	'
Macadamia nut price as per preliminary USDA report	'	£ 0.8	'	'
Accrued contingent rentals	$51,000	'	$22,000	'
Contingent lease payments	'	'	47,000	40,000
Operating lease cost	$244,000	'	$181,000	$177,000
Number of leases allowing purchase of trees	2	2	'	'

SHORTTERM_AND_LONGTERM_DEBT_De3

SHORT-TERM AND LONG-TERM DEBT (Details 4) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Contractual Obligations	'
Total	$15,612
2014	7,164
2015	1,264
2016	1,264
2017	1,264
2018	1,216
Remaining	3,440
Long-term debt	'
Contractual Obligations	'
Total	6,825
2014	1,050
2015	1,050
2016	1,050
2017	1,050
2018	1,050
Remaining	1,575
Line of credit	'
Contractual Obligations	'
Total	5,900
2014	5,900
Operating leases	'
Contractual Obligations	'
Total	2,887
2014	214
2015	214
2016	214
2017	214
2018	166
Remaining	$1,865

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of gross income tax expense (credit)	'	'	'
Currently payable	$64,000	$138,000	$115,000
Deferred	-19,000	-12,000	-16,000
Gross income tax expense	45,000	126,000	99,000
Federal income tax rate (as a percent)	3.50%	3.50%	3.50%
Deferred tax assets:	'	'	'
Intangible assets	115,000	115,000	'
Inventory	31,000	27,000	'
Gross deferred tax assets	146,000	142,000	'
Deferred income tax liabilities:	'	'	'
Land, orchards, and equipment	-1,164,000	-1,174,000	'
Other	-2,000	-7,000	'
Gross deferred tax liabilities	-1,166,000	-1,181,000	'
Net deferred income tax liabilities	-1,020,000	-1,039,000	'
Income taxes	'	'	'
Deferred tax assets	146,000	142,000	'
Royal Hawaiian Macadamia Nut, Inc.	'	'	'
Deferred tax assets:	'	'	'
Gross deferred tax assets	1,300,000	412,000	'
Income taxes	'	'	'
Federal tax rate on the entity's operating income (loss) (as a percent)	34.00%	34.00%	'
State tax rate on the corporation's taxable income (loss) (as a percent)	8.34%	8.34%	'
Deferred tax assets	$1,300,000	$412,000	'
Valuation allowance as percentage of the deferred tax asset	100.00%	100.00%	'

PENSION_PLAN_Details

PENSION PLAN (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amounts recognized in the consolidated balance sheets consist of:	'	'	'
Accrued pension liability (non-current)	($311)	($713)	'
Components of net periodic pension cost	'	'	'
Amortization of net actuarial loss and prior service cost	-402	36	242
Pension Benefits	'	'	'
Change in projected benefit obligation:	'	'	'
Projected benefit obligation at beginning of year	1,242	1,034	788
Service Cost	89	74	59
Interest Cost	53	48	46
Actuarial (gain) loss	-158	110	163
Benefits paid	-25	-24	-22
Projected benefit obligation at end of year	1,201	1,242	1,034
Change in plan assets:	'	'	'
Fair value of plan assets at beginning of year	987	849	875
Actual return (loss) on plan assets	237	112	-18
Employer contribution	0	50	14
Benefits paid	-25	-24	-22
Fair value of plan assets at end of year	1,199	987	849
Funded status	-2	-255	-185
Amounts recognized in the consolidated balance sheets consist of:	'	'	'
Accrued pension liability (non-current)	2	255	185
Amounts recognized in accumulated other comprehensive income (loss)	'	'	'
Net actuarial (gain) loss	-62	299	271
Prior service cost	9	15	22
Total	-53	314	293
Components of net periodic pension cost	'	'	'
Service Cost	89	74	59
Interest Cost	53	48	46
Expected return on plan assets	-55	-48	-57
Amortization of net actuarial loss and prior service cost	28	24	7
Net Periodic Pension Cost	115	98	55
Amount recognized in accumulated other comprehensive income (loss) during the period	'	'	'
Net loss (gain)	-361	28	239
Amortization of prior service cost	-7	-7	-7
Total recognized in accumulated other comprehensive income (loss)	-368	21	232
Total recognized in net periodic pension cost and other comprehensive income (loss)	$253	($119)	($287)
Pension benefit obligation:	'	'	'
Discount rate (as a percent)	5.20%	4.30%	4.65%
Rate of compensation increase (as a percent)	2.00%	2.00%	2.00%
Net periodic pension cost:	'	'	'
Discount rate (as a percent)	4.30%	4.65%	6.00%
Compensation increase (as a percent)	2.00%	2.00%	2.00%
Expected return on plan assets (as a percent)	5.50%	5.50%	6.70%

PENSION_PLAN_Details_2

PENSION PLAN (Details 2) (Pension Benefits, USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	$1,199,000	$987,000	$849,000	$875,000
Expected contribution to the plan in the next fiscal year	40,000	'	'	'
Benefit payments expected to be paid	'	'	'	'
2014	33,000	'	'	'
2015	34,000	'	'	'
2016	46,000	'	'	'
2017	51,000	'	'	'
2018	54,000	'	'	'
2019-2023	369,000	'	'	'
Significant Observable Inputs (Level 2)	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	1,199,000	987,000	'	'
Equity securities	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Target allocation (as a percent)	60.00%	'	'	'
U.S. large-cap value	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	238,000	194,000	'	'
U.S. large-cap value | Significant Observable Inputs (Level 2)	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	238,000	194,000	'	'
U.S. mid-cap blend	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	237,000	196,000	'	'
U.S. mid-cap blend | Significant Observable Inputs (Level 2)	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	237,000	196,000	'	'
U.S. small-cap growth	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	237,000	197,000	'	'
U.S. small-cap growth | Significant Observable Inputs (Level 2)	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	237,000	197,000	'	'
Pooled fixed income	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Target allocation (as a percent)	40.00%	'	'	'
Fair value of plan assets	487,000	400,000	'	'
Pooled fixed income | Significant Observable Inputs (Level 2)	'	'	'	'
Components of net periodic benefit cost	'	'	'	'
Fair value of plan assets	$487,000	$400,000	'	'

UNION_BARGAINING_UNIT_INTERMIT2

UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amounts recognized in the consolidated balance sheets consist of:	'	'	'
Accrued severance liability (non-current)	($311,000)	($713,000)	'
Amounts recognized in accumulated other comprehensive income (loss)	'	'	'
Estimated net actuarial loss	0	'	'
Intermittent Severance Benefits	'	'	'
Union Bargaining Unit Intermittent Employees Severance Plan	'	'	'
Payment period for each year worked	'8 days	'	'
Eligible service period for participating in the plan	'3 years	'	'
Age to be reached by employees to be eligible for payment	'60 years	'	'
Change in severance obligation:	'	'	'
Projected benefit obligation at beginning of year	412,000	367,000	377,000
Service Cost	20,000	16,000	17,000
Interest Cost	14,000	14,000	17,000
Actuarial loss	-34,000	15,000	11,000
Benefits paid	-31,000	'	-61,000
Settlements	'	'	6,000
Projected benefit obligation at end of year	381,000	412,000	367,000
Change in plan assets:	'	'	'
Fair value of plan assets at beginning of year	0	0	0
Employer contributions	31,000	'	61,000
Benefits paid	-31,000	'	-61,000
Fair value of plan assets at end of year	0	0	0
Amounts recognized in the consolidated balance sheets consist of:	'	'	'
Accrued severance liability (current)	-71,000	-61,000	-57,000
Accrued severance liability (non-current)	-310,000	-351,000	-310,000
Net amount recognized	-381,000	-412,000	-367,000
Amounts recognized in accumulated other comprehensive income (loss)	'	'	'
Net actuarial (gain) loss	16,000	51,000	36,000
Components of net periodic pension cost	'	'	'
Service Cost	20,000	16,000	17,000
Interest Cost	14,000	14,000	17,000
Amortization of net loss	1,000	'	'
Settlement loss	'	'	6,000
Net Periodic Pension Cost	35,000	30,000	40,000
Amount recognized in accumulated other comprehensive loss during the period	'	'	'
Net actuarial gain (loss) recognized in other comprehensive income (loss)	35,000	-15,000	-11,000
Weighted average assumptions	'	'	'
Discount rate (as a percent)	4.60%	3.70%	4.10%
Rate of compensation increase (as a percent)	1.65%	1.65%	1.65%
Expected contribution to the plan in the next fiscal year	71,000	'	'
Benefit payments expected to be paid	'	'	'
2014	71,000	'	'
2015	16,000	'	'
2016	51,000	'	'
2017	15,000	'	'
2018	22,000	'	'
2019-2023	$172,000	'	'
Intermittent Severance Benefits | Minimum	'	'	'
Weighted average assumptions	'	'	'
Period for which yield curve of annualized individual discount rates was created in analysis	'1 year	'	'
Intermittent Severance Benefits | Maximum	'	'	'
Weighted average assumptions	'	'	'
Period for which yield curve of annualized individual discount rates was created in analysis	'30 years	'	'

DEFINED_CONTRIBUTION_PLAN_Deta

DEFINED CONTRIBUTION PLAN (Details) (Defined contribution plan, USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined contribution plan	'	'	'
Defined contribution plan	'	'	'
Employer's matching contribution (as a percent)	50.00%	'	'
Percentage of salary contributed by participating employees	4.00%	'	'
Employer's contribution	$40,000	$34,000	$34,000
Employer's discretionary contributions	$125,000	$133,000	$100,000

QUARTERLY_OPERATING_RESULTS_Un2

QUARTERLY OPERATING RESULTS (Unaudited) (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
QUARTERLY OPERATING RESULTS (Unaudited)	'	'	'	'	'	'	'	'	'	'	'
Revenues	$6,912	$4,399	$547	$1,995	$9,586	$6,254	$745	$3,522	$13,853	$20,107	$17,994
Gross Income (Loss)	451	5	-71	266	1,378	1,169	213	836	651	3,596	2,818
Net Income (Loss)	($674)	($1,217)	($1,151)	($628)	$10	$296	($797)	($8)	($3,670)	($499)	$712
Net Income (Loss) per Class A Unit (in dollars per unit)	($0.09)	($0.16)	($0.15)	($0.08)	$0	$0.04	($0.11)	$0	($0.49)	($0.07)	$0.09

CONCENTRATION_RISKS_Details

CONCENTRATION RISKS (Details)	12 Months Ended		24 Months Ended		12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Jan. 02, 2012	Jan. 02, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	item	Nut purchase agreements	Purchase contract one	Purchase contract two	Lease agreement	Lease agreement one	Lease agreement two	License agreement	Lease and license agreement	Bargaining agreement
		item			item			item		item
Concentration Risks	'	'	'	'	'	'	'	'	'	'
Number of major customers	1	'	'	'	'	'	'	'	'	'
Number of agreements	'	2	'	'	2	'	'	1	'	2
Term of the agreement	'	'	'2 years	'3 years	'	'99 years	'99 years	'50 years	'	'
Remaining agreement term	'	'	'	'	'	'66 years	'68 years	'17 years	'	'
Period after the end of month delivery when payment is to be made	'	'	'	'	'	'	'	'	'30 days	'
Number of employees	279	'	'	'	'	'	'	'	'	'
Number of seasonal employees	199	'	'	'	'	'	'	'	'	'
Number of people employed in the farming supervision and management operations	22	'	'	'	'	'	'	'	'	'
Number of people employed in the production, maintenance and agricultural operations	243	'	'	'	'	'	'	'	'	'
Number of people employed in the accounting and administration	14	'	'	'	'	'	'	'	'	'

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Feb. 06, 2014
			Subsequent event
Subsequent events	'	'	'
Number of units offered in right offering	'	'	3,600,000
Price per unit offered	'	'	$2.55
Net proceeds from rights offering after deducting offering expenses	'	'	$8,890,000
Offering expenses	'	'	$290,000
Units outstanding	7,500,000	7,500,000	11,100,000