Royal Hawaiian Orchards (NNUTU) 10-K 15 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 15, 2017	Jun. 30, 2016
Document Information [Line Items]
Entity Registrant Name	ROYAL HAWAIIAN ORCHARDS, L.P.
Entity Central Index Key	792,161
Trading Symbol	nnutu
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		11,100,000
Entity Public Float			$ 7,855,053
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and cash equivalents	$ 1,132,000	$ 404,000
Accounts receivable, net	3,215,000	2,306,000
Inventories, net	10,293,000	10,569,000
Other current assets	418,000	371,000
Total current assets	15,058,000	13,650,000
Land, orchards and equipment, net	48,490,000	51,253,000
Other non-current assets	308,000	451,000
Total assets	63,856,000	65,354,000
Liabilities and partners’ capital
Current portion of long-term debt	13,155,000	2,166,000
Accounts payable	781,000	1,554,000
Accrued payroll and benefits	760,000	823,000
Other current liabilities	208,000	427,000
Total current liabilities	14,904,000	4,970,000
Non-current benefits	732,000	703,000
Long-term debt, net of current portion	10,164,000	19,942,000
Deferred income tax liability	1,014,000	1,018,000
Total liabilities	26,814,000	26,633,000
Commitments and contingencies
Partners’ capital
General and limited partners	37,270,000	39,042,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	(228,000)	(321,000)
Total partners’ capital	37,042,000	38,721,000
Total liabilities and partners’ capital	$ 63,856,000	$ 65,354,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands, shares in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Revenues	[1]	$ 26,653	$ 18,510
Cost of orchards revenue		4,810	5,063
Cost of branded product sales		16,225	9,175
Total cost of revenues		21,035	14,238
Gross profit		5,618	4,272
General and administrative expenses		2,945	2,895
Selling expenses		3,688	2,405
Operating loss		(1,015)	(1,028)
Other income (expense)		270	(189)
Interest expense		(1,182)	(847)
Loss before tax		(1,927)	(2,064)
Income tax expense		(69)	(128)
Net loss		(1,996)	(2,192)
Other comprehensive loss, net of tax
Change in pension and severance		93	(135)
Other comprehensive loss, net of tax		93	(135)
Comprehensive loss		$ (1,903)	$ (2,327)
Net loss per Class A Unit (in dollars per share)		$ (0.18)	$ (0.21)
Cash distributions per Class A Unit (in dollars per share)
Class A Units outstanding (in shares)		11.1	11.1
Orchards [Member]
Revenues	[1]	$ 5,586	$ 6,425
Operating loss		153	1,083
Branded Products [Member]
Revenues	[1],[2]	21,067	12,085
Operating loss		$ (1,687)	$ (1,538)
[1]	All revenues are from sources within the United States of America, Canada and Asia.
[2]	Branded products revenue is reported net of slotting fees, trade discounts and promotional allowances.

Consolidated Statements of Part

Consolidated Statements of Partners' Capital - USD ($) $ in Thousands	Total	AOCI Attributable to Parent [Member]	General Partner [Member]
Partners' capital at Dec. 31, 2014	$ 41,048	$ (186)	$ 41,234
Proceeds from Sale of Interest in Partnership Unit
Allocation of net loss:
Allocation of net loss	(2,192)		(2,192)
Accumulated other comprehensive income (loss)
Change in pension and severance	(135)	(135)
Partners' capital at Dec. 31, 2015	38,721	(321)	39,042
Proceeds from Sale of Interest in Partnership Unit	224		224
Allocation of net loss:
Allocation of net loss	(1,996)		(1,996)
Accumulated other comprehensive income (loss)
Change in pension and severance	93	93
Partners' capital at Dec. 31, 2016	$ 37,042	$ (228)	$ 37,270

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (1,996,000)	$ (2,192,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, Depletion and Amortization	3,092,000	2,597,000
Amortization of debt issuance costs	37,000
Net (gain) loss on sale of property and equipment	(4,000)	1,000
Change in pension and severance	93,000	(135,000)
Deferred income tax (benefit) expense	(4,000)	14,000
Accounts receivable	(909,000)	(485,000)
Inventories	276,000	(5,856,000)
Other current assets	(47,000)	227,000
Non-current assets	(2,000)
Accounts payable	(773,000)	539,000
Accrued payroll and benefits	(63,000)	(178,000)
Other current liabilities	(219,000)	263,000
Non-current benefits payable	29,000	123,000
Total adjustments	1,506,000	(2,890,000)
Net cash used in operating activities	(490,000)	(5,082,000)
Cash flows from investing activities:
Proceeds from sale of property and equipment	16,000
Capital expenditures	(196,000)	(11,483,000)
Net cash used in investing activities	(180,000)	(11,483,000)
Cash flows from financing activities:
Proceeds from drawings on line of credit	5,150,000	6,810,000
Repayment of line of credit	(2,000,000)	(1,810,000)
Proceeds from long-term debt		13,378,000
Repayment of long-term debt	(1,976,000)	(1,846,000)
Proceeds from sale of general partner interest	224,000
Debt issuance costs		(349,000)
Net cash provided by financing activities	1,398,000	16,183,000
Net (decrease) increase in cash	728,000	(382,000)
Cash and cash equivalents at beginning of year	404,000	786,000
Cash and cash equivalents at end of year	$ 1,132,000	$ 404,000

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	Supplemental disclosure of cash flow information: Cash paid for interest for the years ended December 31, 2016 2015 $1,004,000 $786,000, Cash paid for income taxes for the years ended December 31, 2016 2015 $179,000 $2,000,

Note 1 - Operations and Ownersh

Note 1 - Operations and Ownership	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	(1) OPERATIONS AND OWNERSHIP Royal Hawaiian Orchards, L.P. (the “Partnership”) is a master limited partnership managed by its sole general partner, Royal Hawaiian Resources, Inc. (the “Managing Partner”). The Partnership owns or leases 5,381 641 433 The Partnership has developed several retail product lines of better for you third Royal Hawaiian Services, LLC (“RHS”), a wholly owned subsidiary of the Partnership, commenced operations in 2013 Limited partner interests are represented by Units, which are evidenced by depositary units that trade publicly on the OTCQX platform under the symbol NNUTU.

Note 2 - Going Concern

Note 2 - Going Concern	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	(2) GOING CONCERN Management does not believe that the Partnership has sufficient working capital to meet current obligations and debt service requirements for at least the next fiscal year. As of December 31, 2016, $1.1 $154,000 July 15, 2017, may The Partnership's consolidated financial statements have been prepared under the assumption that it will continue as a going concern, which assumes the continuity of operations, the realization of assets and the satisfaction of liabilities as they come due in the normal course of business. Although the Partnership believes that it will be able to generate sufficient liquidity from the measures described above, its current circumstances raise substantial doubt about its ability to continue to operate as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	(3) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents. three Accounts Receivable. December 31, 2016 2015, $217,000 $145,000, Consolidation. June 30, 2016) Farming Costs. ounting principles generally accepted in the United States of America (“GAAP”), orchard maintenance and harvesting costs for commercially producing macadamia orchards are charged against earnings or added to inventory in the year that the costs are incurred. Costs are expensed if nuts are sold wet-in-shell (“WIS”) and added to inventory if nuts are retained to be sold as dry-in-shell (“DIS”), bulk kernel or branded products. 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 or added to inventory 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 or added to inventory 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 first second third fourth Inventory. first first Land, Orchards and Equipment. nine 12 Depreciation of orchards and other equipment is reported on a straight-line basis over the estimated useful lives of the assets (40 10 20 3 12 5% 1986 33 no 1989 40 40 no $5,000 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 may December 31, 2016 2015, Other Assets. Income Taxes of Partnership. The Partnership is subject to a gross income tax 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. 3.5% December 31, 2016 2015. December 31, 2016 2015, $1,014 $1,018, 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, 2016, no Income Taxes of Royal. 35% 6.9% $3.6 $3.0 December 31, 2016 2015, . 100% 0% 35% 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, 2016, . Revenue. Lease revenue is recognized on a straight-line basis over the life of the lease. Advertising. December 31, 2016 2015 $257,000 $139,000, Pension Benefit and Intermittent Severance Costs. December 31, 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. Accumulated Other Comprehensive Income (Loss). December 31, 2016 2015, $228,000 $321,000, New Accounting Standards. February 2016, 2016 02, 12 December 15, 2018, In November 2015, 2015 17, 740)”, first 2017 In July 2015, 2015 11, 330), 2015 11 first 2017. In April 2015, 2015 03, 835 30): 2015 03 2015 03, 2015 03 first 2016 $199,000 December 31, 2015, In August 2014, 2014 15, 205 40)”, one fourth 2016. In May 2014, 2014 09, 606).” August 2015, 2015 14, 606): one 2014 09 December 15, 2017 first 2018

Note 4 - Segment Information

Note 4 - Segment Information	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	(4) SEGMENT INFORMATION The Partnership’s two Management evaluates the performance of each segment on the basis of operating income and topline growth. The Partnership accounts for intersegment sales and transfers at a predetermined rate that includes cost plus a margin, and such transactions are eliminated in consolidation. The following tables summarize each reportable segment’s revenues, operating income or loss, assets and other information as of and for the years ended December 31, 2016 2015. Year Ended December 31, 2016 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 5,586 $ 21,067 (2) $ - $ 26,653 Intersegment revenue 13,112 - (13,112 ) - Total revenue $ 18,698 $ 21,067 $ (13,112 ) $ 26,653 Operating income (loss) $ 153 $ (1,687 ) $ 519 $ (1,015 ) Depreciation and amortization $ 3,000 $ 92 $ - $ 3,092 Capital expenditures $ 134 $ 62 $ - $ 196 Segment assets $ 72,458 $ 7,131 $ (15,733 ) $ 63,856 Year Ended December 31, 2015 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 6,425 $ 12,085 (2) $ - $ 18,510 Intersegment revenue 13,952 - (13,952 ) - Total revenue $ 20,377 $ 12,085 (13,952 ) 18,510 Operating (loss) income $ 1,083 $ (1,538 ) $ (573 ) $ (1,028 ) Depreciation and amortization $ 2,515 $ 82 $ - $ 2,597 Capital expenditures $ 11,392 $ 91 $ - $ 11,483 Segment assets $ 78,072 $ 13,679 $ (26,397 ) $ 65,354 __________________ (1) (2) Revenues – Orchards Segment Revenues from the orchards segment are subject to long-term nut purchase contracts and tend tends Nut Purchase Contracts. two one 18% 2016). 2029, 2078 2080. two two (1) 60% 37% (2) 40% two 50% 37% 50% June 30, 2016 2015 $0.97 $0.87 June 30, 2016 2015 $0.94 $0.85 Revenues — Branded Product Segment Royal began generating revenues from the branded product segment in the fourth 2012. 2016, $21.1 $12.1 2015. $16.2 2016 $9.2 2015. $1.7 $1.5 2016 2015,

Note 5 - Related-Party Transact

Note 5 - Related-Party Transactions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	(5) RELATED-PARTY TRANSACTIONS Partnership Employment Contracts. one six $131,000. Separation Agreement with Senior Vice President Operations. January 30, 2015, October 27, 2009. September 30, 2015. September 30, 2015, 18 ($222,300) April 2016. Sale of Managing Partner. June 30, 2016, $224,000. The only asset of the Managing Partner consists of a 1% October 1, 2012, November 1, 2013 February 15, 2016 2% 2005. 15 2016, 2017, 2018. 2018, $165,000

Note 6 - Inventories

Note 6 - Inventories	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Inventory Disclosure [Text Block]	(6) INVENTORIES Inventories consisted of the following at December 31, 2016 2015 2016 2015 Orchard Branded Product Total Orchard Branded Product Total Wet-in-shell $ 919 $ - $ 919 $ 139 $ - $ 139 Dry-in-shell 4,527 - 4,527 3,685 - 3,685 Macadamia nut kernel - 2,362 2,362 - 5,360 5,360 Finished goods - 1,902 1,902 - 771 771 Farming supplies 135 - 135 287 - 287 Packaging, supplies and ingredients - 584 584 - 394 394 Allowance for shrink and obsolescence - (136 ) (136 ) - (67 ) (67 ) $ 5,581 $ 4,712 $ 10,293 $ 4,111 $ 6,458 $ 10,569

Note 7 - Land, Orchards, and Eq

Note 7 - Land, Orchards, and Equipment	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	(7) LAND, ORCHARDS AND EQUIPMENT Land, orchards and equipment, stated at cost, consisted of the following at December 31, 2016 2015 2016 2015 Land $ 10,745 $ 10,745 Improvements 2,016 2,016 Machinery and equipment 11,891 8,663 Irrigation well and equipment 2,615 2,592 Producing orchards 76,073 76,073 Construction work-in-progress - 3,326 Land, orchards and equipment (gross) 103,340 103,415 Less accumulated depreciation and amortization 54,850 52,162 Land, orchards and equipment (net) $ 48,490 $ 51,253 Depreciation expense amounted to $2.9 $2.6 2016 2015, June 30, 2019,

Note 8 - Short-term and Long-te

Note 8 - Short-term and Long-term Debt and Lease Obligations	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	(8) SHORT-TERM AND LONG-TERM DEBT and lease obligations Short-Term Debt – Revolving Credit Facility As of the indicated dates, the Partnership had the following short and long-term debt outstanding (in thousands): December 31, December 31, 2016 2015 Long-Term Debt Revolving Credit Facility (due 2017) $ 8,150 $ 5,000 2015 Bridge Loan (due 2017) (1) 2,835 2,835 2010 Term Loan (due 2020) 3,762 4,725 2015 6-Year Term Loan (due 2021) 3,792 4,594 2015 20-Year Term Loan (due 2035) 4,936 5,133 Other 7 20 Total principal amount of long-term debt 23,482 22,307 Less: unamortized debt issuance costs (163 ) (199 ) 23,319 22,108 Less: current portion of long-term debt (13,155 ) (2,166 ) Total long-term debt outstanding $ 10,164 $ 19,942 _________________ (1) 2015 may July 15, 2017. 2015 The following table summarizes the Partnership’s principal maturities of its debt (in thousands): Payments Due by Period Total 2017 2018 2019 2020 2021 Remaining Debt $ 23,482 $ 13,179 $ 2,188 $ 2,188 $ 1,751 $ 555 $ 3,621 Credit Agreement with AgCredit PCA Pursuant to the Fourth Amended and Restated Credit Agreement, dated July 15, 2010 $5 $10.5 “2010 2011 February 27, 2015, On March 27, 2015, may $5 $9 March 31, 2015, March 27, 2017; 2010 $5.25 March 27, 2021 “2015 6 Pursuant to the Amended PCA Credit Agreement, the Revolving Credit Facility, the 2010 2015 6 2015 In connection with the June 2015 736 641 June 15, 2015 June 29, 2015, June 30, 2015. September 22, 2015, September 30, 2015. On March 11, 2016, 2015 2015 September 1, 2016; December 31, 2015. In connection with the sale of the Managing Partner, on June 30, 2016, may On November 9, 2016, September 30, 2016. As of December 31, 2016, January 12, 2017. 16 Subsequent Events Revolving Credit Facility. $5 $9 March 31, 2015, March 27, 2017. July 15, 2017. one one (0.50%) The Wall Street Journal 0.375% December 31, 2016, 5.00% As of December 31, 2016 December 31, 2015, $8.15 $5.00 2010 2010 $10.5 July 1, 2020. 2010 2010 6.5% 6.0% December 31, 2016, December 31, 2015, 2010 $3.762 $4.725 2015 6 2015 6 $5.25 March 27, 2021. 2015 6 4.01% 2015 6 1 2 December 31, 2016 December 31, 2015, 2015 6 $3.792 $4.594 2015 $2.835 “2015 March 15, 2016, 2015 January 15, 2017, July 15, 2017. 16 Subsequent Events 2015 three one (0.75%) one one (0.5%) The Wall Street Journal September 1, 2016, 2015 1.00%. April 15, 2017, 2015 1.25% 16 Subsequent Events 2015 , second 2015 June 16, 2015, December 31, 2016 December 31, 2015, 2015 $2.835 2015 20 June 15, 2015 $5.265 20 (“2015 20 2015 20 5.29% 2015 20 July 1, 2035. March 11, 2016, one 2015 20 2015 20 December 31, 2016 December 31, 2015, 2015 20 $4.936 $5.133 As of December 31, 2016, January 12, 2017. 16 Subsequent Events Long-Term Debt – Fair Value The estimated fair values of the Partnership’s financial instruments have been determined using a discounted cash flow model 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, 2016 2015 2016 2015 Carrying Amount Fair Value Carrying Amount Fair Value Long-term debt $ 15,332 $ 15,123 $ 17,307 $ 18,023 Revolving credit facility 8,150 8,150 5,000 5,000 $ 23,482 $ 23,273 $ 22,307 $ 23,023 The inputs used in determining the fair value of the long-term debt and revolving credit facility are classified as Level 3 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 covenants. At December 31, 2016, $154,000 1.01 1 $8.7 2.75 1 December 31, 2015. As of December 31, 2016 December 31, 2015, Land Lease Obligations The Partnership leases the land underlying 1,601 one 2019 2045. June 30, 2016 $0.97 $70,000 2016 $54,000 2015. $155,000 2016 $197,000 2015. 2034, 2019, Operating leases for the Partnership as of December 31, 2016 Total 2017 2018 2019 2020 2021 Remaining Operating leases (1) 2,065 242 190 187 156 153 1,137 Total $ 2,065 $ 242 $ 190 $ 187 $ 156 $ 153 $ 1,137 (1) four 2028 2018 2021 See Note 16 Subsequent Events 1,100

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	(9) INCOME TAXES The components of the Partnership’s gross income tax expense (benefit) for the years ended December 31, 2016 2015 2016 2015 Currently payable $ 74 $ 114 Deferred (5 ) 14 Gross income tax expense $ 69 $ 128 The provision for income taxes equates to the 3.5% December 31, 2016 2015. The components of the net deferred income tax liability reported on the consolidated balance sheets as of December 31, 2016 2015 2016 2015 Deferred tax assets: Intangible assets $ 111 $ 111 Inventory 31 31 Other - - Gross deferred tax assets 142 142 Deferred income tax liabilities: Land, orchards, and equipment (1,156 ) (1,160 ) Other - - Gross deferred tax liabilities (1,156 ) (1,160 ) Net deferred income tax liabilities $ (1,014 ) $ (1,018 ) Royal is subject to taxation as a C Corporation at the 35% 6.9% December 31, 2016 2015, $3.6 $3 100%

Note 10 - Pension Plan

Note 10 - Pension Plan	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	(10) PENSION PLAN The Partnership established a defined benefit pension plan in conjunction with the acquisition of farming operations on May 1, 2000. The following reconciles the changes in the pension benefit obligation and plan assets for the years ended December 31, 2016 2015 December 31, 2016 2015 2016 2015 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ 1,611 $ 1,493 Service cost 66 69 Interest cost 67 62 Actuarial loss (5 ) 18 Benefits paid (76 ) (31 ) Projected benefit obligation at end of year $ 1,663 $ 1,611 Change in plan assets: Fair value of plan assets at beginning of year $ 1,224 $ 1,282 Actual return (loss) on plan assets 117 (27 ) Employer contribution - - Benefits paid (76 ) (31 ) Fair value of plan assets at end of year $ 1,265 $ 1,224 Funded status $ (398 ) $ (387 ) Amounts recognized within non-current benefits in the consolidated balance sheets consist of: Accrued pension liability (non-current) $ (398 ) $ (387 ) The amounts recognized in accumulated other comprehensive loss at December 31, 2016 2015 2016 2015 Net actuarial loss $ (176 ) $ (241 ) No estimated net actuarial prior service cost will be amortized from accumulated other comprehensive loss into net periodic benefit cost for the year ended December 31, 2016. The components of net periodic pension cost for the years ended December 31, 2016 2015 2016 2015 Service cost $ 66 $ 69 Interest cost 67 62 Expected return on plan assets (66 ) (69 ) Amortization of net actuarial loss and prior service cost 9 2 Net periodic pension cost $ 76 $ 64 The weighted average actuarial assumptions used to determine the pension benefit obligations at December 31, 2016 2015 2016 2015 Pension benefit obligation: Discount rate (1) 4.39 % 4.20 % Compensation increase 2.00 % 2.00 % Net periodic pension cost: Discount rate (1) 4.39 % 4.20 % Compensation increase 2.00 % 2.00 % Expected return on plan assets 5.50 % 5.50 % __________________________________________________ (1) 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% 40% 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, 2016, Fair Value Measurement at December 31, 2016 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) U.S. large-cap value $ 263 $ - $ 263 $ - U.S. mid-cap value 256 - 256 - U.S. small-cap value 255 - 255 - Pooled fixed income 491 - 491 - Total $ 1,265 $ - $ 1,265 $ - The fair values of the Partnership’s pension plan assets at December 31, 2015, Fair Value Measurement at December 31, 2015 Asset Category Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) U.S. large-cap value $ 258 $ - $ 258 $ - U.S. mid-cap value 246 - 246 - U.S. small-cap value 245 - 245 - Pooled fixed income 475 - 475 - Total $ 1,224 $ - $ 1,224 $ - The Partnership is required to make a contribution of $77,400 2016. The following pension benefit payments, which reflect expected future services, as appropriate, are expected to be paid: Years Ending December 31, (in thousands) 2017 56 2018 62 2019 65 2020 72 2021 82 2022-2026 529

Note 11 - Union Bargaining Unit

Note 11 - Union Bargaining Unit Intermittent Employees Severance Plan	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Postemployment Benefits Disclosure [Text Block]	(11) UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN Since the acquisition of the farming operations on May 1, 2000, eight three 60 December 31, 2016 2015, $387,000 $409,000, The following reconciles the changes in the severance benefit obligation and plan assets for the years ended December 31, 2016 2015 December 31, 2016 2015 2016 2015 Change in severance obligation: Severance obligation at beginning of year $ 409 $ 443 Service cost 17 19 Interest cost 13 14 Actuarial loss (2 ) (6 ) Benefits paid (50 ) (61 ) Settlements - - Severance obligation at end of year $ 387 $ 409 Change in plan assets: Fair value of plan assets at beginning of year $ - $ - Employer contribution 50 61 Benefits paid (50 ) (61 ) Fair value of plan assets at end of year $ - $ - Amounts recognized in the consolidated balance sheets consist of: Accrued severance liability (current) $ (52 ) $ (93 ) Accrued severance liability (non-current) (335 ) (316 ) Net amount recognized $ (387 ) $ (409 ) The amounts recognized in accumulated other comprehensive income (loss) at December 31, 2016 2015 2016 2015 Net actuarial loss $ (37 ) $ (45 ) There will be $133 December 31, 2016. The components of net periodic cost for the years ended December 31, 2016 2015 2016 2015 Service cost $ 17 $ 19 Interest cost 13 14 Amortization of net loss 1 1 Settlement loss 4 5 Net periodic pension cost $ 35 $ 39 The net actuarial gain recognized in other comprehensive income in the year ended December 31, 2016 $8,000. December 31, 2015 $12,000. 2016 2015 Weighted average assumptions Discount rate 3.70% 3.80% Rate of compensation increase 2.00% 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 a period from one 30 The Partnership expects to make $52,000 2017. The following benefit payments, which reflect expected future services, as appropriate, are expected to be paid: Years Ending December 31, (in thousands) 2017 52 2018 23 2019 30 2020 13 2021 33 2022-2026 157

Note 12 - Defined Contribution

Note 12 - Defined Contribution Plan	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Defined Contribution Plan Disclosure [Text Block]	(12) 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 may 50% first 4% December 31, 2016 2015, $44,000 $35,000, $0 $114,000,

Note 13 - Quarterly Operating R

Note 13 - Quarterly Operating Results (Unaudited)	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Quarterly Financial Information [Text Block]	(13) QUARTERLY OPERATING RESULTS (Unaudited) The following chart summarizes selected unaudited quarterly operating results for the years ended December 31, 2016 2015 Revenues Gross Profit Net Income (Loss) Net Income (Loss) per Class A Unit 2016 1 st $ 5,766 $ 1,511 $ (629 ) $ (0.06 ) 2 nd 6,088 1,354 (497 ) (0.04 ) 3 rd 7,566 1,792 (17 ) - 4 th Quarter 7,233 961 (853 ) (0.08 ) 2015 1 st $ 3,468 $ 848 $ (658 ) $ (0.06 ) 2 nd 5,094 1,530 71 0.01 3 rd 4,686 1,401 (216 ) (0.02 ) 4 th 5,262 493 (1,389 ) (0.13 )

Note 14 - Concentration Risks

Note 14 - Concentration Risks	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	(14) CONCENTRATION RISKS Nut Purchase Agreements. 2015, two one two 99 64 65 50 15 30 Nut Processing. Source for Macadamia Nuts. Employees. December 31, 2016, 244 149 five 18 206 17 three On January 8, 2017 142 two June 1, 2016 May 31, 2019.

Note 15 - Litigation Loss Conti

Note 15 - Litigation Loss Contingencies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	(15) Litigation loss CONTINGENCIES The Partnership is involved in various commercial claims, litigation and other legal proceedings that arise in the ordinary course of its business. The Partnership assesses these claims in an effort to determine the degree of probability and loss for potential accrual in its financial statements. In accordance with ASC 450, may Edmund C. Olson, as Trustee of The Edmund C. Olson Trust No. 2 February 14, 2014, 2 August 21, 1985 January 22, 2015, 609 February 15, 2017, 16 Subsequent Events The settlement will be reflected in the financial statements beginning in the quarter when the exchange of land and orchards has been completed. The Company is currently evaluating the net impact of this transaction.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	(16) SUBSEQUENT EVENTS Credit Agreement with American AgCredit, PCA On January 12, 2017, As a result, the Amended PCA Credit Agreement was amended as follows: ● the maturity date of the 2015 January 15, 2017 July 15, 2017; ● the maturity date of the Revolving Credit Facility was extended from March 27, 2017 July 15, 2017; ● the interest rate on the 2015 April 15, 2017 3.00% 1.00% 3.25% 1.25% ● the minimum Consolidated EBITDA was reduced for the four March 31, 2017, four $5,000,000 $2,500,000. In addition, a one four December 31, 2016, Credit Agreement with American AgCredit, FLCA On January 12, 2017, As a result, the FLCA Credit Agreement was amended by eliminating the Total Indebtedness to Consolidated EBITDA Ratio covenant as of the last day of the calendar quarters ending March 31, 2017 June 30, 2017. 4.0 1.0 September 30, 2017. In addition, a one December 31, 2016, Definitive Terms of Settlement Agreement with the Olson Trust On February 14, 2017, January 22, 2015, two Pursuant to the terms of the Settlement Agreement, each of the Greenshoe I and II Leases, as well as a third 2000 2000 30 March 31, 2017, two June 30, 2017. may Upon completion of the transactions contemplated by the Settlement Agreement, the Partnership will gain ownership of 653 382 515 423 2034 92 2045), 348 30 24 February 15, 2017,

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents. three
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Accounts Receivable. December 31, 2016 2015, $217,000 $145,000,
Consolidation, Policy [Policy Text Block]	Consolidation. June 30, 2016)
Farming Costs [Policy Text Block]	Farming Costs. ounting principles generally accepted in the United States of America (“GAAP”), orchard maintenance and harvesting costs for commercially producing macadamia orchards are charged against earnings or added to inventory in the year that the costs are incurred. Costs are expensed if nuts are sold wet-in-shell (“WIS”) and added to inventory if nuts are retained to be sold as dry-in-shell (“DIS”), bulk kernel or branded products. 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 or added to inventory 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 or added to inventory 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 first second third fourth
Inventory, Policy [Policy Text Block]	Inventory. first first
Property, Plant and Equipment, Policy [Policy Text Block]	Land, Orchards and Equipment. nine 12 Depreciation of orchards and other equipment is reported on a straight-line basis over the estimated useful lives of the assets (40 10 20 3 12 5% 1986 33 1989 40 40 $5,000 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 may December 31, 2016 2015,
Goodwill and Intangible Assets, Policy [Policy Text Block]	Other Assets.
Income Tax, Policy [Policy Text Block]	Income Taxes of Partnership. The Partnership is subject to a gross income tax 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. 3.5% December 31, 2016 2015. December 31, 2016 2015, $1,014 $1,018, 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, 2016,
Income Tax Subsidiary [Policy Text Block]	Income Taxes of Royal. 35% 6.9% $3.6 $3.0 December 31, 2016 2015, . 100% 0% 35% 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, 2016, .
Revenue Recognition, Policy [Policy Text Block]	Revenue. Lease revenue is recognized on a straight-line basis over the life of the lease.
Advertising Costs, Policy [Policy Text Block]	Advertising. December 31, 2016 2015 $257,000 $139,000,
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pension Benefit and Intermittent Severance Costs. December 31,
Use of Estimates, Policy [Policy Text Block]	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.
Comprehensive Income, Policy [Policy Text Block]	Accumulated Other Comprehensive Income (Loss). December 31, 2016 2015, $228,000 $321,000,
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards. February 2016, 2016 02, 12 December 15, 2018, In November 2015, 2015 17, 740)”, first 2017 In July 2015, 2015 11, 330), 2015 11 first 2017. In April 2015, 2015 03, 835 30): 2015 03 2015 03, 2015 03 first 2016 $199,000 December 31, 2015, In August 2014, 2014 15, 205 40)”, one fourth 2016. In May 2014, 2014 09, 606).” August 2015, 2015 14, 606): one 2014 09 December 15, 2017 first 2018

Note 4 - Segment Information (T

Note 4 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, 2016 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 5,586 $ 21,067 (2) $ - $ 26,653 Intersegment revenue 13,112 - (13,112 ) - Total revenue $ 18,698 $ 21,067 $ (13,112 ) $ 26,653 Operating income (loss) $ 153 $ (1,687 ) $ 519 $ (1,015 ) Depreciation and amortization $ 3,000 $ 92 $ - $ 3,092 Capital expenditures $ 134 $ 62 $ - $ 196 Segment assets $ 72,458 $ 7,131 $ (15,733 ) $ 63,856 Year Ended December 31, 2015 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 6,425 $ 12,085 (2) $ - $ 18,510 Intersegment revenue 13,952 - (13,952 ) - Total revenue $ 20,377 $ 12,085 (13,952 ) 18,510 Operating (loss) income $ 1,083 $ (1,538 ) $ (573 ) $ (1,028 ) Depreciation and amortization $ 2,515 $ 82 $ - $ 2,597 Capital expenditures $ 11,392 $ 91 $ - $ 11,483 Segment assets $ 78,072 $ 13,679 $ (26,397 ) $ 65,354

Note 6 - Inventories (Tables)

Note 6 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Inventory, Current [Table Text Block]	2016 2015 Orchard Branded Product Total Orchard Branded Product Total Wet-in-shell $ 919 $ - $ 919 $ 139 $ - $ 139 Dry-in-shell 4,527 - 4,527 3,685 - 3,685 Macadamia nut kernel - 2,362 2,362 - 5,360 5,360 Finished goods - 1,902 1,902 - 771 771 Farming supplies 135 - 135 287 - 287 Packaging, supplies and ingredients - 584 584 - 394 394 Allowance for shrink and obsolescence - (136 ) (136 ) - (67 ) (67 ) $ 5,581 $ 4,712 $ 10,293 $ 4,111 $ 6,458 $ 10,569

Note 7 - Land, Orchards, and 26

Note 7 - Land, Orchards, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	2016 2015 Land $ 10,745 $ 10,745 Improvements 2,016 2,016 Machinery and equipment 11,891 8,663 Irrigation well and equipment 2,615 2,592 Producing orchards 76,073 76,073 Construction work-in-progress - 3,326 Land, orchards and equipment (gross) 103,340 103,415 Less accumulated depreciation and amortization 54,850 52,162 Land, orchards and equipment (net) $ 48,490 $ 51,253

Note 8 - Short-term and Long-27

Note 8 - Short-term and Long-term Debt and Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Debt [Table Text Block]	December 31, December 31, 2016 2015 Long-Term Debt Revolving Credit Facility (due 2017) $ 8,150 $ 5,000 2015 Bridge Loan (due 2017) (1) 2,835 2,835 2010 Term Loan (due 2020) 3,762 4,725 2015 6-Year Term Loan (due 2021) 3,792 4,594 2015 20-Year Term Loan (due 2035) 4,936 5,133 Other 7 20 Total principal amount of long-term debt 23,482 22,307 Less: unamortized debt issuance costs (163 ) (199 ) 23,319 22,108 Less: current portion of long-term debt (13,155 ) (2,166 ) Total long-term debt outstanding $ 10,164 $ 19,942
Schedule of Maturities of Long-term Debt [Table Text Block]	Payments Due by Period Total 2017 2018 2019 2020 2021 Remaining Debt $ 23,482 $ 13,179 $ 2,188 $ 2,188 $ 1,751 $ 555 $ 3,621
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	2016 2015 Carrying Amount Fair Value Carrying Amount Fair Value Long-term debt $ 15,332 $ 15,123 $ 17,307 $ 18,023 Revolving credit facility 8,150 8,150 5,000 5,000 $ 23,482 $ 23,273 $ 22,307 $ 23,023
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Total 2017 2018 2019 2020 2021 Remaining Operating leases (1) 2,065 242 190 187 156 153 1,137 Total $ 2,065 $ 242 $ 190 $ 187 $ 156 $ 153 $ 1,137

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2016 2015 Currently payable $ 74 $ 114 Deferred (5 ) 14 Gross income tax expense $ 69 $ 128
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2016 2015 Deferred tax assets: Intangible assets $ 111 $ 111 Inventory 31 31 Other - - Gross deferred tax assets 142 142 Deferred income tax liabilities: Land, orchards, and equipment (1,156 ) (1,160 ) Other - - Gross deferred tax liabilities (1,156 ) (1,160 ) Net deferred income tax liabilities $ (1,014 ) $ (1,018 )

Note 10 - Pension Plan (Tables)

Note 10 - Pension Plan (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Funded Status of Plan and Amounts Recognized in Consolidated Balance Sheets [Table Text Block]	2016 2015 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ 1,611 $ 1,493 Service cost 66 69 Interest cost 67 62 Actuarial loss (5 ) 18 Benefits paid (76 ) (31 ) Projected benefit obligation at end of year $ 1,663 $ 1,611 Change in plan assets: Fair value of plan assets at beginning of year $ 1,224 $ 1,282 Actual return (loss) on plan assets 117 (27 ) Employer contribution - - Benefits paid (76 ) (31 ) Fair value of plan assets at end of year $ 1,265 $ 1,224 Funded status $ (398 ) $ (387 ) Amounts recognized within non-current benefits in the consolidated balance sheets consist of: Accrued pension liability (non-current) $ (398 ) $ (387 )
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]	2016 2015 Net actuarial loss $ (176 ) $ (241 )
Schedule of Net Benefit Costs [Table Text Block]	2016 2015 Service cost $ 66 $ 69 Interest cost 67 62 Expected return on plan assets (66 ) (69 ) Amortization of net actuarial loss and prior service cost 9 2 Net periodic pension cost $ 76 $ 64
Schedule of Assumptions Used [Table Text Block]	2016 2015 Pension benefit obligation: Discount rate (1) 4.39 % 4.20 % Compensation increase 2.00 % 2.00 % Net periodic pension cost: Discount rate (1) 4.39 % 4.20 % Compensation increase 2.00 % 2.00 % Expected return on plan assets 5.50 % 5.50 %
Schedule of Fair Value of Pension Plan Assets [Table Text Block]	Fair Value Measurement at December 31, 2016 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) U.S. large-cap value $ 263 $ - $ 263 $ - U.S. mid-cap value 256 - 256 - U.S. small-cap value 255 - 255 - Pooled fixed income 491 - 491 - Total $ 1,265 $ - $ 1,265 $ - Fair Value Measurement at December 31, 2015 Asset Category Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) U.S. large-cap value $ 258 $ - $ 258 $ - U.S. mid-cap value 246 - 246 - U.S. small-cap value 245 - 245 - Pooled fixed income 475 - 475 - Total $ 1,224 $ - $ 1,224 $ -
Schedule of Expected Benefit Payments [Table Text Block]	Years Ending December 31, (in thousands) 2017 56 2018 62 2019 65 2020 72 2021 82 2022-2026 529

Note 11 - Union Bargaining Un30

Note 11 - Union Bargaining Unit Intermittent Employees Severance Plan (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	2016 2015 Change in severance obligation: Severance obligation at beginning of year $ 409 $ 443 Service cost 17 19 Interest cost 13 14 Actuarial loss (2 ) (6 ) Benefits paid (50 ) (61 ) Settlements - - Severance obligation at end of year $ 387 $ 409 Change in plan assets: Fair value of plan assets at beginning of year $ - $ - Employer contribution 50 61 Benefits paid (50 ) (61 ) Fair value of plan assets at end of year $ - $ - Amounts recognized in the consolidated balance sheets consist of: Accrued severance liability (current) $ (52 ) $ (93 ) Accrued severance liability (non-current) (335 ) (316 ) Net amount recognized $ (387 ) $ (409 )
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]	2016 2015 Net actuarial loss $ (176 ) $ (241 )
Schedule of Net Benefit Costs [Table Text Block]	2016 2015 Service cost $ 66 $ 69 Interest cost 67 62 Expected return on plan assets (66 ) (69 ) Amortization of net actuarial loss and prior service cost 9 2 Net periodic pension cost $ 76 $ 64
Schedule of Assumptions Used [Table Text Block]	2016 2015 Pension benefit obligation: Discount rate (1) 4.39 % 4.20 % Compensation increase 2.00 % 2.00 % Net periodic pension cost: Discount rate (1) 4.39 % 4.20 % Compensation increase 2.00 % 2.00 % Expected return on plan assets 5.50 % 5.50 %
Schedule of Expected Benefit Payments [Table Text Block]	Years Ending December 31, (in thousands) 2017 56 2018 62 2019 65 2020 72 2021 82 2022-2026 529
Intermittent Severance Plan [Member]
Notes Tables
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]	2016 2015 Net actuarial loss $ (37 ) $ (45 )
Schedule of Net Benefit Costs [Table Text Block]	2016 2015 Service cost $ 17 $ 19 Interest cost 13 14 Amortization of net loss 1 1 Settlement loss 4 5 Net periodic pension cost $ 35 $ 39
Schedule of Assumptions Used [Table Text Block]	2016 2015 Weighted average assumptions Discount rate 3.70% 3.80% Rate of compensation increase 2.00% 1.65%
Schedule of Expected Benefit Payments [Table Text Block]	Years Ending December 31, (in thousands) 2017 52 2018 23 2019 30 2020 13 2021 33 2022-2026 157

Note 13 - Quarterly Operating31

Note 13 - Quarterly Operating Results (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Quarterly Financial Information [Table Text Block]	Revenues Gross Profit Net Income (Loss) Net Income (Loss) per Class A Unit 2016 1 st $ 5,766 $ 1,511 $ (629 ) $ (0.06 ) 2 nd 6,088 1,354 (497 ) (0.04 ) 3 rd 7,566 1,792 (17 ) - 4 th Quarter 7,233 961 (853 ) (0.08 ) 2015 1 st $ 3,468 $ 848 $ (658 ) $ (0.06 ) 2 nd 5,094 1,530 71 0.01 3 rd 4,686 1,401 (216 ) (0.02 ) 4 th 5,262 493 (1,389 ) (0.13 )

Supplemental Disclosure of Ca32

Supplemental Disclosure of Cash Flow Information (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Interest Paid	$ 1,004,000	$ 786,000
Income Taxes Paid	$ 179,000	$ 2,000

Note 1 - Operations and Owner33

Note 1 - Operations and Ownership (Details Textual)	Dec. 31, 2016a
Area of Land	5,381
Area Farmed by Entity for Other Orchards Owners	433
Property Available for Operating Lease [Member]
Area of Land	641

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash and Cash Equivalents, at Carrying Value	$ 1,132,000	$ 404,000	$ 786,000
Working Capital	$ 154,000	$ 8,700,000

Note 3 - Summary of Significa35

Note 3 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Allowance for Doubtful Accounts, Trade Discounts, and Other Customer Incentives	$ 217,000	$ 145,000
Gross Income Tax Rate For Partnership	3.50%	3.50%
Repairs And Maintenance Cost Threshold Amount To Be Expensed	$ 5,000
Deferred Income Tax Liabilities, Net	1,014	$ 1,018
Deferred Tax Assets, Gross	142,000	142,000
Advertising Expense	257,000	139,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	(228,000)	(321,000)
Liability for Uncertainty in Income Taxes, Current	0
Reclassification From Other Non-current Assets to Non-current Portion of Long-term Debt [Member] | December 31, 2015 [Member]
Prior Period Reclassification Adjustment	$ 199,000
Royal Hawaiian Macadamia Nut Inc [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	6.90%
Deferred Tax Assets, Gross	$ 3,600,000	$ 3,000,000
Valuation Allowance As Percentage Of Deferred Tax Asset	100.00%	100.00%
Effective Income Tax Rate Reconciliation, Percent	0.00%
Producing Orchards [Member]
Property, Plant and Equipment, Useful Life	40 years
Macadamia Orchards Acquired in 1986 [Member]
Property, Plant and Equipment, Useful Life	33 years
Property, Plant, and Equipment, Salvage Value	$ 0
Macadamia Orchards Acquired in 1989 [Member]
Property, Plant and Equipment, Useful Life	40 years
Property, Plant, and Equipment, Salvage Value	$ 0
Maximum [Member] | Developing Orchards [Member]
Period Taken By Developing Orchards To Reach Commercial Viability	12 years
Maximum [Member] | Irrigation Well And Equipment [Member]
Property, Plant and Equipment, Useful Life	20 years
Maximum [Member] | Other Equipment [Member]
Property, Plant and Equipment, Useful Life	12 years
Minimum [Member] | Irrigation Well And Equipment [Member]
Property, Plant and Equipment, Useful Life	10 years
Minimum [Member] | Other Equipment [Member]
Property, Plant and Equipment, Useful Life	3 years
Minimum [Member] | Macadamia Orchards Acquired in 1989 [Member]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	40 years

Note 4 - Segment Information (D

Note 4 - Segment Information (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016		Jun. 30, 2016	Dec. 31, 2015		Jun. 30, 2015
Final Price Per Pound Published By The USDA				$ 0.97				$ 0.87				$ 0.97			$ 0.87
Average Price Per Pound Received for Nuts Produced from Orchards												$ 0.94			$ 0.85
Revenues		$ 7,233	$ 7,566	$ 6,088	$ 5,766	$ 5,262	$ 4,686	$ 5,094	$ 3,468	$ 26,653	[1]		$ 18,510	[1]
Operating Income (Loss)										(1,015)			(1,028)
Branded Products [Member]
Revenues	[1],[2]									21,067			12,085
Cost of Goods Sold										16,200			9,200
Operating Income (Loss)										$ (1,687)			$ (1,538)
Lease Agreements [Member]
Percentage of Price Computed on Counterparty Year-to-Date Price of Highest Year to Date Volume Fancy and Choice Products										60.00%
Percentage of Counterparty Year-to-Date Price of Highest Year-to-Date Volume Fancy and Choice Products Used as Part of Basis for Which Price is Determined										37.00%
Percentage of Price Computed on Actual Price Paid as Quoted in Hawaii Macadamia Nuts Annual Summary Used as a Component to Determine Price Per Agreement										40.00%
Licensing Agreements [Member]
Percentage of Price Computed on Counterparty Year-to-Date Price of Highest Year to Date Volume Fancy and Choice Products										50.00%
Percentage of Counterparty Year-to-Date Price of Highest Year-to-Date Volume Fancy and Choice Products Used as Part of Basis for Which Price is Determined										37.00%
Percentage of Price Computed on Actual Price Paid as Quoted in Hawaii Macadamia Nuts Annual Summary Used as a Component to Determine Price Per Agreement										50.00%
Macadamia Nut Production [Member] | Supplier Concentration Risk [Member]
Concentration Risk, Percentage										18.00%
[1]	All revenues are from sources within the United States of America, Canada and Asia.
[2]	Branded products revenue is reported net of slotting fees, trade discounts and promotional allowances.

Note 4 - Reportable Segments (D

Note 4 - Reportable Segments (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016		Dec. 31, 2015
Revenues		$ 7,233	$ 7,566	$ 6,088	$ 5,766	$ 5,262	$ 4,686	$ 5,094	$ 3,468	$ 26,653	[1]	$ 18,510	[1]
Operating Income (Loss)										(1,015)		(1,028)
Depreciation and amortization										3,092		2,597
Capital expenditures										196		11,483
Segment assets		63,856				65,354				63,856		65,354
Revenues1
Revenues		7,233	$ 7,566	$ 6,088	$ 5,766	5,262	$ 4,686	$ 5,094	$ 3,468	26,653	[1]	18,510	[1]
Operating Income (Loss)										(1,015)		(1,028)
Depreciation and amortization										3,092		2,597
Capital expenditures										196		11,483
Segment assets		63,856				65,354				63,856		65,354
Intersegment Eliminations [Member]
Revenues	[1]
Revenues1
Revenues	[1]
Operating Segments [Member]
Revenues	[1]									26,653		18,510
Revenues1
Revenues	[1]									26,653		18,510
Orchards [Member]
Revenues	[1]									5,586		6,425
Operating Income (Loss)										153		1,083
Depreciation and amortization										3,000		2,515
Capital expenditures										134		11,392
Segment assets		72,458				78,072				72,458		78,072
Revenues1
Revenues	[1]									5,586		6,425
Operating Income (Loss)										153		1,083
Depreciation and amortization										3,000		2,515
Capital expenditures										134		11,392
Segment assets		72,458				78,072				72,458		78,072
Orchards [Member] | Intersegment Eliminations [Member]
Revenues	[1]									13,112		13,952
Revenues1
Revenues	[1]									13,112		13,952
Orchards [Member] | Operating Segments [Member]
Revenues	[1]									18,698		20,377
Revenues1
Revenues	[1]									18,698		20,377
Branded Products [Member]
Revenues	[1],[2]									21,067		12,085
Operating Income (Loss)										(1,687)		(1,538)
Depreciation and amortization										92		82
Capital expenditures										62		91
Segment assets		7,131				13,679				7,131		13,679
Revenues1
Revenues	[1],[2]									21,067		12,085
Operating Income (Loss)										(1,687)		(1,538)
Depreciation and amortization										92		82
Capital expenditures										62		91
Segment assets		7,131				13,679				7,131		13,679
Branded Products [Member] | Intersegment Eliminations [Member]
Revenues	[1]
Revenues1
Revenues	[1]
Branded Products [Member] | Operating Segments [Member]
Revenues	[1]									21,067		12,085
Revenues1
Revenues	[1]									21,067		12,085
Consolidation Reconciliation [Member]
Revenues	[1]
Operating Income (Loss)										519		(573)
Depreciation and amortization
Capital expenditures
Segment assets		(15,733)				(26,397)				(15,733)		(26,397)
Revenues1
Revenues	[1]
Operating Income (Loss)										519		(573)
Depreciation and amortization
Capital expenditures
Segment assets		$ (15,733)				$ (26,397)				(15,733)		(26,397)
Consolidation Reconciliation [Member] | Intersegment Eliminations [Member]
Revenues	[1]									(13,112)		(13,952)
Revenues1
Revenues	[1]									(13,112)		(13,952)
Consolidation Reconciliation [Member] | Operating Segments [Member]
Revenues	[1]									(13,112)		(13,952)
Revenues1
Revenues	[1]									$ (13,112)		$ (13,952)
[1]	All revenues are from sources within the United States of America, Canada and Asia.
[2]	Branded products revenue is reported net of slotting fees, trade discounts and promotional allowances.

Note 5 - Related-Party Transa38

Note 5 - Related-Party Transactions (Details Textual) - USD ($)	Jun. 30, 2016	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2015
Proceeds from Sale of Interest in Partnership Unit	$ 224,000		$ 224,000
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest		1.00%
Annual Management Fee Entitlement, Percent of Operating Cash Flow		2.00%
Reimbursement for Managing Partner Expenses		$ 165,000
Scott C. Wallace [Member]
Related Party Transaction Severance Payable Agreement Amount			$ 131,000
Randolph Cabral [Member]
Related Party Transaction Severance Payable Agreement Amount					$ 222,300

Note 6 - Summary of Inventories

Note 6 - Summary of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Macadamia nut kernel	$ 2,362	$ 5,360
Finished goods	1,902	771
Farming supplies	135	287
Packaging, supplies and ingredients	584	394
Allowance for shrink and obsolescence	(136)	(67)
Inventories, net	10,293	10,569
Orchards [Member]
Macadamia nut kernel
Finished goods
Farming supplies	135	287
Packaging, supplies and ingredients
Allowance for shrink and obsolescence
Inventories, net	5,581	4,111
Branded Products [Member]
Macadamia nut kernel	2,362	5,360
Finished goods	1,902	771
Farming supplies
Packaging, supplies and ingredients	584	394
Allowance for shrink and obsolescence	(136)	(67)
Inventories, net	4,712	6,458
Nut In Shell [Member]
Nut-in-shell	919	139
Nut In Shell [Member] | Orchards [Member]
Nut-in-shell	919	139
Nut In Shell [Member] | Branded Products [Member]
Nut-in-shell
Dry In Shell [Member]
Nut-in-shell	4,527	3,685
Dry In Shell [Member] | Orchards [Member]
Nut-in-shell	4,527	3,685
Dry In Shell [Member] | Branded Products [Member]
Nut-in-shell

Note 7 - Land, Orchards, and 40

Note 7 - Land, Orchards, and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Depreciation, Depletion and Amortization	$ 3,092	$ 2,597

Note 7 - Land, Orchards, and 41

Note 7 - Land, Orchards, and Equipment, Stated at Cost (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Land, orchards and equipment, gross	$ 103,340	$ 103,415
Less accumulated depreciation and amortization	54,850	52,162
Land, orchards and equipment (net)	48,490	51,253
Land [Member]
Land, orchards and equipment, gross	10,745	10,745
Land Improvements [Member]
Land, orchards and equipment, gross	2,016	2,016
Machinery and Equipment [Member]
Land, orchards and equipment, gross	11,891	8,663
Irrigation Well And Equipment [Member]
Land, orchards and equipment, gross	2,615	2,592
Producing Orchards [Member]
Land, orchards and equipment, gross	76,073	76,073
Construction in Progress [Member]
Land, orchards and equipment, gross		$ 3,326

Note 8 - Short-term and Long-42

Note 8 - Short-term and Long-term Debt and Lease Obligations (Details Textual)	Apr. 15, 2017	Jun. 15, 2015USD ($)	Mar. 27, 2015USD ($)	Dec. 31, 2016USD ($)a	Dec. 31, 2016USD ($)a	Jun. 30, 2016$ / shares	Dec. 31, 2015USD ($)	Feb. 14, 2017a	Jun. 29, 2015	Mar. 31, 2015	Mar. 26, 2015USD ($)	Jul. 15, 2010USD ($)
Long-term Debt, Gross				$ 23,482,000	$ 23,482,000		$ 22,307,000
Area of Land | a				5,381	5,381
Long-term Debt				$ 23,482,000	$ 23,482,000		22,307,000
Working Capital				$ 154,000	$ 154,000		$ 8,700,000
Current Ratio				1.01%	1.01%		2.75%
Subsequent Event [Member]
Area of Land | a								653
Producing Orchards [Member]
Area of Orchards Leased | a				1,601	1,601
Macadamia Nut Price Per Pound as Per Preliminary USDA Report | $ / shares						$ 0.97
Operating Leases, Rent Expense, Contingent Rentals					$ 70,000		$ 54,000
Operating Leases, Rent Expense, Net					$ 155,000		197,000
Keaau Hawaii [Member] | Land With Macadamia Nut Trees and Windbreak Trees [Member]
Area of Land | a				641	641
Geyser Asset Management Inc [Member] | Keaau Hawaii [Member]
Area of Land | a				736	736
Olson Trust [Member] | Subsequent Event [Member]
Area of Orchards with Canceled Leases | a								1,100
The 2010 Term Loan [Member]
Long-term Debt, Gross				$ 3,762,000	$ 3,762,000		4,725,000
Long-term Debt				3,762,000	3,762,000		4,725,000
The 2015 20-Year Term Loan [Member]
Long-term Debt, Gross				4,936,000	4,936,000		5,133,000
The 2015 6-year Term Loan [Member]
Long-term Debt, Gross				$ 3,792,000	$ 3,792,000		4,594,000
American Ag Credit [Member] | The 2010 Term Loan [Member]
Long-term Debt, Gross			$ 10,500,000
American Ag Credit [Member] | The 2015 20-Year Term Loan [Member]
Long-term Debt		$ 5,265,000
American Ag Credit [Member] | The 2015 6-year Term Loan [Member] | Second Term Loan [Member]
Long-term Debt, Gross			$ 5,250,000
Debt Instrument, Interest Rate, Stated Percentage				4.01%	4.01%
Long-term Debt				$ 3,792,000	$ 3,792,000		4,594,000
American AgCredit, FLCA [Member] | The 2015 20-Year Term Loan [Member]
Debt Instrument, Term			9 years
Debt Instrument, Interest Rate, Stated Percentage		5.29%
Long-term Debt				4,936,000	4,936,000		5,133,000
AgCredit [Member] | Base Rate [Member] | Scenario, Forecast [Member]
Debt Instrument, Interest Rate, Increase (Decrease)	1.25%
AgCredit [Member] | Bridge Loan [Member]
Long-term Debt, Gross		$ 2,835,000
Short-term Debt				$ 2,835,000	$ 2,835,000		2,835,000
AgCredit [Member] | Bridge Loan [Member] | Base Rate [Member]
Percentage In Excess Of Federal Funds Rate		0.50%
Debt Instrument, Basis Spread on Variable Rate		0.75%
Debt Instrument, Interest Rate, Increase (Decrease)				1.00%
Revolving Credit Facility [Member]
Line of Credit Facility, Interest Rate at Period End				5.00%	5.00%
Long-term Line of Credit				$ 8,150,000	$ 8,150,000		$ 5,000,000
Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Commitment Fee Percentage					0.375%
Revolving Credit Facility [Member] | American Ag Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity											$ 5,000,000
Long-term Debt, Gross												$ 10,500,000
Percentage In Excess Of Federal Funds Rate				0.50%	0.50%
Debt Instrument, Interest Rate, Stated Percentage									6.00%	6.50%

Note 8 - Short and Long-Term De

Note 8 - Short and Long-Term Debt Oustanding (Details) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Revolving Credit Facility (due 2017)		$ 23,482	$ 22,307
Less: unamortized debt issuance costs		(163)	(199)
		23,319	22,108
Current portion of long-term debt		13,155	2,166
Total long-term debt outstanding		10,164	19,942
Bridge Loan [Member]
Revolving Credit Facility (due 2017)	[1]	2,835	2,835
Line of Credit [Member]
Revolving Credit Facility (due 2017)		8,150	5,000
The 2010 Term Loan [Member]
Revolving Credit Facility (due 2017)		3,762	4,725
The 2015 6-year Term Loan [Member]
Revolving Credit Facility (due 2017)		3,792	4,594
The 2015 20-Year Term Loan [Member]
Revolving Credit Facility (due 2017)		4,936	5,133
BOH [Member]
Revolving Credit Facility (due 2017)		$ 7	$ 20
[1]	Maturity date for the 2015 Bridge Loan may be earlier than July 15, 2017. See description of the 2015 Bridge Loan below.

Note 8 - Maturities of Long-ter

Note 8 - Maturities of Long-term Debt (Details) $ in Thousands	Dec. 31, 2016USD ($)
Total	$ 23,482
2,017	13,179
2,018	2,188
2,019	2,188
2,020	1,751
2,021	555
Remaining	$ 3,621

Note 8 - Summary of Estimated F

Note 8 - Summary of Estimated Fair Values of the Partnership's Financial Instrument (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Long-term Debt	$ 23,482	$ 22,307
Long-term debt	23,273	23,023
Long-term Debt Excluding Line of Credit [Member]
Long-term Debt	15,332	17,307
Long-term debt	15,123	18,023
Line of Credit [Member]
Long-term Debt	8,150	5,000
Long-term debt	$ 8,150	$ 5,000

Note 8 - Operating Leases (Deta

Note 8 - Operating Leases (Details) $ in Thousands	Dec. 31, 2016USD ($)	[1]
Total	$ 2,065
2,016	242
2,017	190
2,018	187
2,019	156
2,020	153
Remaining	$ 1,137
[1]	Lease rent for four leases expiring in 2028 or later will be renegotiated from 2018 through 2021 per current lease agreements.

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Gross Income Tax Rate For Partnership	3.50%	3.50%
Deferred Tax Assets, Gross	$ 142,000	$ 142,000
Royal Hawaiian Macadamia Nut Inc [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	6.90%
Deferred Tax Assets, Gross	$ 3,600,000	$ 3,000,000
Valuation Allowance As Percentage Of Deferred Tax Asset	100.00%	100.00%

Note 9 - Components of Gross In

Note 9 - Components of Gross Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Currently payable	$ 74	$ 114
Deferred	(5)	14
Gross income tax expense	$ 69	$ 128

Note 9 - Components of the Net

Note 9 - Components of the Net Deferred Income Tax Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Intangible assets	$ 111	$ 111
Inventory	31	31
Other
Gross deferred tax assets	142	142
Land, orchards, and equipment	(1,156)	(1,160)
Other
Gross deferred tax liabilities	(1,156)	(1,160)
Net deferred income tax liabilities	$ (1,014)	$ (1,018)

Note 10 - Pension Plan (Details

Note 10 - Pension Plan (Details Textual)	12 Months Ended
	Dec. 31, 2016USD ($)
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 77,400
Equity Securities [Member]
Defined Benefit Plan, Target Plan Asset Allocations	60.00%
Fixed Income Funds [Member]
Defined Benefit Plan, Target Plan Asset Allocations	40.00%

Note 10 - Reconciliation of the

Note 10 - Reconciliation of the Changes in the Pension Benefit Obligation and Plan Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair value of plan assets at beginning of year	$ 1,224
Fair value of plan assets at end of year	1,265	$ 1,224
Accrued pension liability (non-current)	(732)	(703)
Pension Plan [Member]
Projected benefit obligation at beginning of year	1,611	1,493
Service cost	66	69
Interest cost	67	62
Actuarial loss	(5)	18
Benefits paid	(76)	(31)
Projected benefit obligation at end of year	1,663	1,611
Fair value of plan assets at beginning of year	1,224	1,282
Actual return (loss) on plan assets	117	(27)
Employer contribution
Fair value of plan assets at end of year	1,265	1,224
Funded status	(398)	(387)
Accrued pension liability (non-current)	$ (398)	$ (387)

Note 10 - Summary of Amounts Re

Note 10 - Summary of Amounts Recognized in Accumulated Other Comprehensive Income (Loss) During the Period (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Pension Plan [Member]
Net actuarial loss	$ (176)	$ (241)

Note 10 - Components of Net Per

Note 10 - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Amortization of net actuarial loss and prior service cost	$ (93)	$ 135
Pension Plan [Member]
Service cost	66	69
Interest cost	67	62
Expected return on plan assets	(66)	(69)
Amortization of net actuarial loss and prior service cost	9	2
Net periodic pension cost	$ 76	$ 64

Note 10 - Summary of Weighted A

Note 10 - Summary of Weighted Average Actuarial Assumptions Used to Determine the Pension Benefit Obligations and the Net Periodic Pension Cost (Details) - Pension Plan [Member]		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Discount rate (1)	[1]	4.39%	4.20%
Compensation increase		2.00%	2.00%
Discount rate (1)	[1]	4.39%	4.20%
Compensation increase		2.00%	2.00%
Expected return on plan assets		5.50%	5.50%
[1]	The discount rate was determined based on an analysis of future cash flow projections of pension plans with similar characteristics and provisions.

Note 10 - Fair Values of The Pa

Note 10 - Fair Values of The Partnership’s Pension Plan Assets By Asset Category (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair value of plan assets	$ 1,265	$ 1,224
Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	1,265	1,224
Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
U.S. Large Cap Value [Member]
Fair value of plan assets	263	258
U.S. Large Cap Value [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
U.S. Large Cap Value [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	263	258
U.S. Large Cap Value [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
US Mid Cap Blend [Member]
Fair value of plan assets	256	246
US Mid Cap Blend [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
US Mid Cap Blend [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	256	246
US Mid Cap Blend [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
US Small Cap Growth [Member]
Fair value of plan assets	255	245
US Small Cap Growth [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
US Small Cap Growth [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	255	245
US Small Cap Growth [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
Fixed Income Funds [Member]
Fair value of plan assets	491	475
Fixed Income Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
Fixed Income Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	491	475
Fixed Income Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets

Note 10 - Summary of Pension Be

Note 10 - Summary of Pension Benefit Payments, Which Reflect Expected Future Services Expected to Be Paid (Details) $ in Thousands	Dec. 31, 2016USD ($)
2,017	$ 56
2,018	62
2,019	65
2,020	72
2,021	82
2022-2026	$ 529

Note 11 - Union Bargaining Un57

Note 11 - Union Bargaining Unit Intermittent Employees Severance Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Estimated Actuarial Gain (Loss)	$ 133
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	77,400
Intermittent Severance Plan [Member]
Defined Benefit Plan Age to Be Reached to Be Eligible for Payment		60 years
Defined Benefit Plan, Benefit Obligation	387,000	$ 409,000	$ 443,000
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	8,000	$ 12,000
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 52,000
Intermittent Severance Plan [Member] | Minimum [Member]
Defined Benefit Plan Assumptions Discount Rate Analysis Yield Curve of Annualized Individual Rates Period	1 year
Intermittent Severance Plan [Member] | Maximum [Member]
Defined Benefit Plan Assumptions Discount Rate Analysis Yield Curve of Annualized Individual Rates Period	30 years

Note 11 - Reconciliation of the

Note 11 - Reconciliation of the Changes in the Pension Benefit Obligation and Plan Assets for the Intermittent Plan (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair value of plan assets at beginning of year	$ 1,224,000
Fair value of plan assets at end of year	1,265,000	$ 1,224,000
Accrued severance liability (non-current)	(732,000)	(703,000)
Intermittent Severance Plan [Member]
Projected benefit obligation at beginning of year	409,000	443,000
Service cost	17,000	19,000
Interest cost	13,000	14,000
Actuarial loss	(2,000)	(6,000)
Benefits paid	(50,000)	(61,000)
Projected benefit obligation at end of year	387,000	409,000
Fair value of plan assets at beginning of year
Employer contribution	50,000	61,000
Fair value of plan assets at end of year
Accrued severance liability (current)	(52,000)	(93,000)
Accrued severance liability (non-current)	(335,000)	(316,000)
Net amount recognized	$ (387,000)	$ (409,000)

Note 11 - Summary of Amounts Re

Note 11 - Summary of Amounts Recognized in Accumulated Other Comprehensive Income (Loss) at the End of the Period (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Intermittent Severance Plan [Member]
Net actuarial loss	$ (37)	$ (45)

Note 11 - Components of Net Per

Note 11 - Components of Net Periodic Intermittent Severance Cost (Details) - Intermittent Severance Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Service cost	$ 17	$ 19
Interest cost	13	14
Amortization of net loss	1	1
Settlement loss	4	5
Net periodic pension cost	$ 35	$ 39

Note 11 - Summary of Weighted A

Note 11 - Summary of Weighted Average Actuarial Assumptions Used to Determine the Pension Benefit Obligations and the Net Periodic Pension Cost (Details) - Intermittent Severance Plan [Member]	Dec. 31, 2016	Dec. 31, 2015
Discount rate (1)	3.70%	3.80%
Compensation increase	2.00%	1.65%

Note 11 - Summary of Pension Be

Note 11 - Summary of Pension Benefit Payments, Which Reflect Expected Future Services Expected to Be Paid (Details) $ in Thousands	Dec. 31, 2016USD ($)
2,017	$ 56
2,018	62
2,019	65
2,020	72
2,021	82
2022-2026	529
Intermittent Severance Plan [Member]
2,017	52
2,018	23
2,019	30
2,020	13
2,021	33
2022-2026	$ 157

Note 12 - Defined Contributio63

Note 12 - Defined Contribution Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	4.00%
Defined Contribution Plan, Cost Recognized	$ 44,000	$ 35,000
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0	$ 114,000

Note 13 - Summary of Selected U

Note 13 - Summary of Selected Unaudited Quarterly Operating Results (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016		Dec. 31, 2015
Revenues	$ 7,233	$ 7,566	$ 6,088	$ 5,766	$ 5,262	$ 4,686	$ 5,094	$ 3,468	$ 26,653	[1]	$ 18,510	[1]
Gross Profit	961	1,792	1,354	1,511	493	1,401	1,530	848	5,618		4,272
Allocation of net loss	$ (853)	$ (17)	$ (497)	$ (629)	$ (1,389)	$ (216)	$ 71	$ (658)	$ (1,996)		$ (2,192)
Net Income per Class A Unit (in dollars per share)	$ (0.08)		$ (0.04)	$ (0.06)	$ (0.13)	$ (0.02)	$ 0.01	$ (0.06)	$ (0.18)		$ (0.21)
[1]	All revenues are from sources within the United States of America, Canada and Asia.

Note 14 - Concentration Risks (

Note 14 - Concentration Risks (Details Textual)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Period After End of Month of Delivery When Payment is to Be Made	30 days
Entity Number of Employees	244
Number of Seasonal Employees	149
Number of Farming Supervision and Management Employees	18
Number of Production Maintenance and Agricultural Operations Employees	206
Number of Accounting and Administration Employees	17
Lease Agreement One [Member]
Term of Agreement	99 years
Lease Agreement One [Member] | Minimum [Member]
Remaining Agreement Term		64 years
Lease Agreement Two [Member]
Term of Agreement	99 years
Lease Agreement Two [Member] | Maximum [Member]
Remaining Agreement Term		65 years
Licensing Agreements [Member]
Term of Agreement	50 years
Remaining Agreement Term	15 years

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual)	Apr. 15, 2017	Feb. 14, 2017a	Jan. 12, 2017USD ($)	Sep. 30, 2017	Dec. 31, 2016USD ($)a
Area of Land					5,381
Subsequent Event [Member]
Area of Land		653
Subsequent Event [Member] | Olson Trust [Member] | Schedule to Expire in 2034 and 2045 [Member]
Area of Land Relinquished		515
Subsequent Event [Member] | Olson Trust [Member] | Scheduled to Expire in 2034 [Member]
Area of Land Relinquished		423
Subsequent Event [Member] | Olson Trust [Member] | Scheduled to Expire in 2045 [Member]
Area of Land Relinquished		92
Subsequent Event [Member] | Trees and Land Underlying Garage, Husking, Drying and Office Facilities [Member]
Area of Land		382
Subsequent Event [Member] | Acres of Trees Part of Owned Land [Member] | Olson Trust [Member]
Area of Land Relinquished		24
Subsequent Event [Member] | Acres of Trees Part of Owned Land [Member] | Olson Trust [Member] | Schedule to Expire in 2034 and 2045 [Member]
Area of Land Relinquished		348
Subsequent Event [Member] | Acres of Owned Land and Including Acres of Trees [Member] | Olson Trust [Member] | Schedule to Expire in 2034 and 2045 [Member]
Area of Land Relinquished		30
American AgCredit, PCA [Member] | For the Quarter Ending March 31, 2017 [Member]
Minimum Consolidated EBITDA Required by Credit Agreement | $					$ 5,000,000
American AgCredit, PCA [Member] | For the Quarter Ending March 31, 2017, and All Future Quarters [Member] | Subsequent Event [Member]
Minimum Consolidated EBITDA Required by Credit Agreement | $			$ 2,500,000
American AgCredit, FLCA [Member] | Scenario, Forecast [Member]
Maximum Consolidated EBITDA Ratio Required by Credit Agreement				4
London Interbank Offered Rate (LIBOR) [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member]
Debt Instrument, Basis Spread on Variable Rate					3.00%
London Interbank Offered Rate (LIBOR) [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member] | Scenario, Forecast [Member]
Debt Instrument, Basis Spread on Variable Rate	3.25%
Base Rate [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member]
Debt Instrument, Basis Spread on Variable Rate					1.00%
Base Rate [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member] | Scenario, Forecast [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%