Blue Dolphin Energy (BDCO) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Document Information [Line Items]
Entity Central Index Key	0000793306
Entity Registrant Name	BLUE DOLPHIN ENERGY CO
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	0-15905
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	73-1268729
Entity Address, Address Line One	801 Travis Street, Suite 2100
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77002
City Area Code	713
Local Phone Number	568-4725
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,921,968

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents		$ 98	$ 18,713
Prepaid expenses and other current assets		3,039	1,591
Deposits		210	110
Inventory		39,863	24,576
Total current assets		49,624	49,290
LONG-TERM ASSETS
Total property and equipment, net		53,673	54,958
Operating lease right-of-use assets, net		40	158
Restricted cash, noncurrent		1,000	5
Surety bonds		230	230
Deferred tax assets, net		1,382	1,436
Total long-term assets		56,325	56,787
TOTAL ASSETS		105,949	106,077
CURRENT LIABILITIES
Current portion of lease liabilities		38	147
Income taxes payable		64	951
Asset retirement obligations, current portion		2,999	4,504
Accrued expenses and other current liabilities		5,727	5,084
Total current liabilities		31,979	55,425
LONG-TERM LIABILITIES
Total long-term liabilities		32,097	9,053
TOTAL LIABILITIES		64,076	64,478
Commitments and contingencies (Note 15)
STOCKHOLDERS' EQUITY
Common stock ($0.01 par value, 20,000,000 shares authorized; 14,921,968 shares issued at June 30, 2024 and December 31, 2023) (1)	[1]	149	149
Additional paid-in capital		39,758	39,758
Retained earnings		1,966	1,692
TOTAL STOCKHOLDERS' EQUITY		41,873	41,599
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		105,949	106,077
Nonrelated Party [Member]
CURRENT ASSETS
Accounts receivable		483	116
CURRENT LIABILITIES
Long-term debt less unamortized debt issue costs, current portion (in default)		15,260	39,440
Interest payable		271	2,596
Accounts payable		7,416	1,814
LONG-TERM LIABILITIES
Long-term debt, net of current portion		26,789	3,745
Long-term Interest Payable, Net of Current Portion		0	0
Related Party [Member]
CURRENT ASSETS
Accounts receivable		5,931	4,184
CURRENT LIABILITIES
Long-term debt less unamortized debt issue costs, current portion (in default)		0	0
Accounts payable		204	889
LONG-TERM LIABILITIES
Long-term debt, net of current portion		4,000	4,000
Long-term Interest Payable, Net of Current Portion		$ 1,308	$ 1,308
[1]Blue Dolphin has 2,500,000 shares of preferred stock, par value $0.10 per share, authorized. At June 30, 2024 and December 31, 2023, there were no shares of preferred stock issued and outstanding.

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares issued (in shares)	14,921,968	14,921,968
Preferred stock, par value (in dollars per share)	$ 0.1	$ 0.1
Preferred stock, authorized (in shares)	2,500,000	2,500,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
REVENUE FROM OPERATIONS
Revenues from operations	$ 69,659	$ 68,878	$ 160,681	$ 185,539
COST OF GOODS SOLD
Crude oil, fuel use, and chemicals	65,021	63,145	141,932	157,132
Other conversion costs	8,694	3,843	10,975	6,013
Total cost of goods sold	73,715	66,988	152,907	163,145
Gross profit (deficit)	(4,056)	1,890	7,774	22,394
COST OF OPERATIONS
LEH operating fee, related party	254	103	426	247
Other operating expenses	140	69	280	160
General and administrative expenses	1,471	911	2,454	2,118
Depreciation and amortization	705	697	1,409	1,395
Accretion of asset retirement obligations	0	24	0	59
Total cost of operations	2,570	1,804	4,569	3,979
Income (loss) from operations	(6,626)	86	3,205	18,415
OTHER INCOME (EXPENSE)
Interest and other income	43	50	191	52
Interest and other expense	(1,483)	(1,669)	(2,997)	(3,001)
Total other income (expense)	(1,440)	(1,619)	(2,806)	(2,949)
Income (loss) before income taxes	(8,066)	(1,533)	399	15,466
Income tax benefit (expense)	1,716	(27)	(125)	(273)
Net Income (loss)	$ (6,350)	$ (1,560)	$ 274	$ 15,193
Income (loss) per common share:
Basic (in dollars per share)	$ (0.43)	$ (0.1)	$ 0.02	$ 1.02
Diluted (in dollars per share)	$ (0.43)	$ (0.1)	$ 0.02	$ 1.02
Weighted average number of common shares outstanding:
Basic (in shares)	14,921,968	14,921,968	14,921,968	14,921,968
Refinery Operations [Member]
REVENUE FROM OPERATIONS
Revenues from operations	$ 68,548	$ 67,267	$ 158,463	$ 181,907
Tolling and Terminaling [Member]
REVENUE FROM OPERATIONS
Revenues from operations	$ 1,111	$ 1,611	$ 2,218	$ 3,632

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2022	14,921,968
Balance at Dec. 31, 2022	$ 149	$ 39,758	$ (29,319)	$ 10,588
Net income	$ 0	0	15,193	15,193
Balance (in shares) at Jun. 30, 2023	14,921,968
Balance at Jun. 30, 2023	$ 149	39,758	(14,126)	25,781
Balance (in shares) at Dec. 31, 2023	14,921,968
Balance at Dec. 31, 2023	$ 149	39,758	1,692	41,599
Net income	$ 0	0	274	274
Balance (in shares) at Jun. 30, 2024	14,921,968
Balance at Jun. 30, 2024	$ 149	$ 39,758	$ 1,966	$ 41,873

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
OPERATING ACTIVITIES
Net income	$ (6,350)	$ (1,560)	$ 274	$ 15,193
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization			1,409	1,395
Accretion of asset retirement obligations	0	24	0	59	$ 59
Deferred income tax			54	0
Amortization of debt issue costs			101	102
Deferred revenues and expenses			0	(205)
Changes in operating assets and liabilities
Accounts receivable			(367)	1,119
Accounts receivable, related party			(1,747)	(1,529)
Prepaid expenses and other current assets			(1,548)	(1,491)
Inventory			(15,287)	(11,246)
Asset retirement obligations			(1,505)	0
Accounts payable, accrued expenses and other liabilities			2,918	(1,694)
Accounts payable, related party			(685)	395
Net cash provided by (used in) operating activities			(16,383)	2,098
INVESTING ACTIVITIES
Capital expenditures			0	(102)
Net cash used in investing activities			0	(102)
FINANCING ACTIVITIES
Payments on debt principal			(1,237)	(744)
Net activity on related-party debt			0	(1,211)
Net cash used in financing activities			(1,237)	(1,955)
Net change in cash, cash equivalents, and restricted cash			(17,620)	41
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT BEGINNING OF PERIOD			18,718	1,521	1,521
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT END OF PERIOD	$ 1,098	$ 1,562	1,098	1,562	$ 18,718
Supplemental Information:
Issuance of shares for services and/or to extinguish debt			0	0
Right of use assets financed via operating lease			0	215
Interest paid			$ 4,813	$ 3,362

Note 1 - Organization

Note 1 - Organization	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	( 1 Organization Company Overview Blue Dolphin was formed in 1986 Assets are organized in two business segments: ‘refinery operations’ (owned by LE) and ‘tolling and terminaling services’ (owned by LRM and NPS). ‘Corporate and other’ includes Blue Dolphin subsidiaries BDPL (inactive pipeline and facilities assets), BDPC (inactive leasehold interests in oil and gas wells), and BDSC (administrative services). See “Note ( 4 Unless the context otherwise requires, references in this report to “we,” “us,” “our,” or “ours,” refer to Blue Dolphin, one Jonathan Carroll, our Chief Executive Officer, and an Affiliate together controlled 83% of the voting power of our Common Stock as of the filing date of this report. An Affiliate also operates and manages all Blue Dolphin properties, funds working capital requirements during periods of working capital deficits, guarantees certain of our third 3 Working Capital Improvement Certain conditions and events exist, in the aggregate, that caused management to evaluate Blue Dolphin's ability to continue as a going concern. Those conditions and events include historical working capital deficits and significant current debt in default. Management believes that we have sufficient liquidity to meet our obligations as they become due through the generation of cash flows from operations and liquidation of current working capital amounts for a reasonable period (defined as one June 30, 2024 December 31, 2023, three six June 30, 2024 We had positive working capital of million at June 30, 2024 compared to a working capital deficit of million at December 31, 2023 , representing a million improvement. June 30, 2024 December 31, 2023 June 30, 2024 no We continue to actively explore additional funding to refinance and restructure debt and further improve working capital. Our current assets totaled June 30, 2024 December 31, 2023 , representing a $0.3 million increase. Our current liabilities totaled $32.0 June 30, 2024 December 31, 2023 , representing a $23.4 million decrease. Forbearance Agreements, Waivers, and Defaults Veritex Forbearance Agreements and Waivers September 30, 2023, December 29, 2023, March 29, 2024. 2034 2034 On July 8, 2024, July 2, 2024 2034 2034 2021, 2022, 2023. June 25, 2024, April 18, 2024 June 30, 2024, Kissick Forbearance Agreement April 2023, first February 2025, March 1, 2025. $1.5 million three June 30, 2024 2023 $3.0 million an six June 30, 2024 2023 April 2023. LEH Payment Agreement May 2023, fifteenth April 2025. May 2025, April 2027. three June 30, 2024 2023 ely $0.2 million a six June 30, 2024 2023 May 2023. Defaults June 30, 2024 2031 may third may Refining Margins Our results of operations and liquidity are highly dependent upon the margins we receive for our refined products. The dollar per bbl commodity price difference between crude oil and condensate (input) and refined products (output) is the most significant driver of refining margins, and they have historically been subject to wide fluctuations. The general outlook for the oil and natural gas industry for the remainder of 2024 Net loss for the three June 30, 2024 totaled million, or a loss of per share, compared to a net loss of million, or a loss of per share, for the three June 30, 2023 million, or per share, in net income between the periods resulted from less favorable refining margins on lower refinery throughput, production, and sales volumes. Net income for the six June 30, 2024 totaled million, or income of per share, compared to net income of million, or per share, for the six June 30, 2023 . The million, or $1.00 per share, in net income between the periods resulted from less favorable refining margins on lower refinery throughput, production, and sales volumes. We cannot assure investors that refining margins will remain positive and demand will increase. Operating Risks Successful execution of our business strategy depends on several critical factors, including having adequate working capital, favorable refining margins, and maintaining operation of the Nixon refinery. ● Working Capital ● Refining Margins may ● Nixon Refinery Operation General macroeconomic conditions related to inflation, interest rates, and capital and credit markets, geopolitical tensions, including military conflicts in Ukraine and Israel and escalations in the Middle East continue to evolve, and the extent to which these factors impact our working capital, commodity prices, refined product demand, supply chain, financial condition, liquidity, results of operations, and future prospects will depend on future developments, which cannot be predicted with any degree of confidence. We can provide no third may

Note 2 - Principles of Consolid

Note 2 - Principles of Consolidation and Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	( 2 Principles of Consolidation and Significant Accounting Policies Basis of Presentation The accompanying unaudited consolidated financial statements, which include Blue Dolphin and its subsidiaries, have been prepared in accordance with GAAP for interim consolidated financial information pursuant to the rules and regulations of the SEC under Article 10 X 10 not The consolidated balance sheet as of December 31, 2023 Annual Report on Form 10 December 31, 2023 three six June 30, 2024 not may December 31, 2024 Significant Accounting Policies A summary of significant Blue Dolphin accounting policies is presented to assist in understanding our consolidated financial statements. Our consolidated financial statements and accompanying notes are representations of management, who is responsible for their integrity and objectivity. These accounting policies conform to GAAP and have been consistently applied in the preparation of our consolidated financial statements. Use of Estimates may We assessed certain accounting matters that require consideration of forecasted financial information in context with information reasonably available to us as of June 30, 2024 not Cash, Cash Equivalents, and Restricted Cash three may June 30, 2024 December 31, 2023 2034. no The following table provides a reconciliation of cash, cash equivalents, and restricted cash as reported in the consolidated statements of cash flows: June 30, December 31, 2024 2023 (in thousands) Cash and cash equivalents $ 98 $ 18,713 Restricted cash, noncurrent 1,000 5 $ 1,098 $ 18,718 Accounts Receivable and Allowance for Credit Losses not June 30, 2024 December 31, 2023 Financial Instruments Inventory 7 Property and Equipment Refinery and Facilities not Pipelines and Facilities 2016. December 31, 2016. Construction in Progress (CIP) 8 11 Leases one not For operating leases, we record lease cost on a straight-line basis over the lease term; we record lease expenses in the appropriate line on the income statement based on the leased asset’s intended use. For finance leases, we amortize lease payments for the ROU asset on a straight-line basis over the lesser of the leased asset’s useful life or the lease term; we record amortization expenses on the income statement in ‘depreciation and amortization expense;’ we record interest expense on the income statement in ‘interest and other expense.’ Revenue Recognition Refinery Operations Revenue We consider a variety of facts and circumstances in assessing the point of a control transfer, including but not not not Tolling and Terminaling Revenue We typically satisfy performance obligations for tolling and terminaling operations over time. We determine the transaction price at agreement inception based on the guaranteed minimum amount of revenue over the agreement term. We allocate the transaction price to the single performance obligation that exists under the agreement. We recognize revenue in the amount for which we have a right to invoice. Generally, payment terms do not 30 Revenue from storage tank customers may, not Deferred Revenue Contract Balances Unearned Contract Renewal Income. not Income Taxes may not The benefit of an uncertain tax position is recognized in the financial statements if it meets a minimum recognition threshold. A determination is first not not 50% June 30, 2024 December 31, 2023 Deferred Taxes not. Impairment or Disposal of Long-Lived Assets may not not Commodity price market volatility associated with general macroeconomic conditions related to inflation, interest rates, and capital and credit markets, geopolitical tensions, including military conflicts in Ukraine and Israel and escalations in the Middle East could affect the value of certain of our long-lived assets. As of June 30, 2024 December 31, 2023 not may Asset Retirement Obligations Refinery and Facilities no Pipeline and Facilities; Oil and Gas Properties third 11 Computation of Earnings Per Share not not 14 New Pronouncements Adopted During the three six June 30, 2024 not New Pronouncements Issued, Not ● ASU 2023 09 Income Taxes (Topic 740 2023 09" December 2023, 2023 09, 2023 09 2023 09 fourth 2025. 2023 09 ● ASU 2023 07 Segment Reporting (Topic 280 2023 07 November 2023, No. 2023 07, 2023 07 2023 07 December 15, 2023 December 15, 2024. 2023 07 fourth 2024

Note 3 - Related-party Transact

Note 3 - Related-party Transactions	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	( 3 Related-Party Transactions Affiliate Agreements Financial and Operational Agreements Agreement/Transaction Parties Effective Date Key Terms Blue Dolphin Guaranty Fee Agreement Blue Dolphin Jonathan Carroll 01/01/2023 Related to payoff of Blue Dolphin $2.0 million SBA loan; Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal balance owed under Blue Dolphin Term Loan Due 2051 Jet Fuel Purchase Agreements LE LEH 04/21/2023 Product agreements for the purchase of jet fuel by LE from LEH; first April 21, 2023 1.9 second May 10, 2023 2.0 Amended and Restated Jet Fuel Sales Agreement LE LEH 04/01/2023 Jet fuel sales by LE to LEH; 1 Affiliate Revolving Credit Agreement Blue Dolphin and subsidiaries LEH and affiliates 04/01/2024 Credit agreement for working capital purposes up to a maximum of $5.0 million in the aggregate; advances are at LEH's sole discretion; initial term expires on April 30, 2025 ; one LE Amended and Restated Guaranty Fee Agreement LE Jonathan Carroll 01/01/2023 Related to payoff of LE $25.0 million Veritex loan; Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal balance owed under LE Term Loan Due 2034 LE Amended and Restated Master Services Agreement LE Ingleside 03/01/2023 For storage of products intended for customer receipt by barge; tank rental fee $0.1 million per month. LRM Amended and Restated Guaranty Fee Agreement LRM Jonathan Carroll 01/01/2023 Related to payoff of LRM $10.0 million Veritex loan; Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal balance owed under LRM Term Loan Due 2034 NPS Guaranty Fee Agreement NPS Jonathan Carroll 01/01/2023 Related to payoff of NPS $10.0 million GNCU loan; Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal balance owed under NPS Term Loan Due 2031 NPS Terminal Services Agreement NPS LEH 11/01/2022 For LEH storage of jet fuel at the Nixon facility; tank rental fee $0.2 million per month; 1 may 60 Office Sub-Lease Agreement BDSC LEH 05/31/23 12 08/31/2024; Third Amended and Restated Operating Agreement Blue Dolphin LE LRM NPS BDPL BDPC BDSC LEH 04/01/2024 1 04/01/2025 Debt Agreements June 30, 2024 December 31, 2023 Loan Description Parties Maturity Date Interest Rate Loan Purpose BDPL-LEH Loan Agreement (in forbearance) BDPL Aug 2018 8.00% Original principal amount of $4.0 million; Blue Dolphin working capital LEH Notes to Consolidated Financial Statements (Continued) Forbearance and Defaults LEH Payment Agreement May 2023, fifteenth April 2025. May 2025, April 2027. three June 30, 2024 2023 ely $0.2 million a six June 30, 2024 2023 May 2023. Covenants, Guarantees and Security The BDPL-LEH Loan Agreement contains representations and warranties, affirmative and negative covenants, and events of default that we consider usual and customary for a credit facility of this type. Certain BDPL property serves as collateral under the BDPL-LEH Loan Agreement. See “Notes ( 1 10 Related-Party Financial Impact Consolidated Balance Sheets Accounts receivable, related party June 30, 2024 December 31, 2023 Accounts payable, related party June 30, 2024 December 31, 2023 December 31, 2023 Long-term debt, related party, net of current portion and accrued interest payable, related party, net of current portion . June 30, December 31, 2024 2023 (in thousands) LEH BDPL-LEH Loan Agreement (in forbearance) $ 5,308 $ 5,308 LEH Total 5,308 5,308 Less: Long-term debt, related party, current portion - - Less: Accrued interest payable, related party, current portion - - $ 5,308 $ 5,308 Consolidated Statements of Operations Total revenue from operations . Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (in thousands, except percent amounts) (in thousands, except percent amounts) Refinery operations LEH $ 26,026 37.4 % $ 25,419 36.9 % $ 53,420 33.2 % $ 60,764 32.7 % Third-Parties 42,522 61.0 % 41,848 60.7 % 105,043 65.4 % 121,143 65.3 % Tolling and terminaling LEH 540 0.8 % 540 0.8 % 1,080 0.7 % 1,080 0.6 % Third-Parties 571 0.8 % 1,071 1.6 % 1,138 0.7 % 2,552 1.4 % $ 69,659 100.0 % $ 68,878 100.0 % $ 160,681 100.0 % $ 185,539 100.0 % Notes to Consolidated Financial Statements (Continued) Interest expense Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Jonathan Carroll Guaranty Fee Agreements Tied to First Term Loan Due 2034 $ 97 $ 101 $ 195 $ 203 Tied to NPS Term Loan Due 2031 50 50 100 100 Tied to Second Term Loan Due 2034 40 42 81 84 Tied to Blue Dolphin Term Loan Due 2051 10 10 20 20 LEH BDPL-LEH Loan Agreement (in forbearance) 106 164 212 324 $ 303 $ 367 $ 608 $ 731 Other. three June 30, 2024 2023 six June 30, 2024 2023 The LEH operating fee, related party totaled million for the three June 30, 2024 compared to approximately million for the three June 30, 2023 . The between the periods related to higher manufacturing overhead costs including insurance. The LEH operating fee, related party totaled million for the six June 30, 2024 compared to approximately million for the six June 30, 2023 . The between the periods related to higher manufacturing overhead costs including insurance. Lease expense associated with the LE Amended and Restated Master Services Agreement totaled $0.3 million for both three June 30, 2024 2023 six June 30, 2024 2023

Note 4 - Revenue and Segment In

Note 4 - Revenue and Segment Information	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Revenues and Segment Reporting Disclosure [Text Block]	( 4 Revenue and Segment Information We have two reportable business segments: (i) refinery operations, which derives revenue from refined product sales, and (ii) tolling and terminaling, which derives revenue from storage tank rental fees, ancillary services fees (such as for in-tank blending) and tolling and reservation fees for use of the naphtha stabilizer at the Nixon refinery. ‘Corporate and other’ as presented in the segment information includes BDSC, BDPL, and BDPC. Revenue from Contracts with Customers Disaggregation of Revenue Receivables from Contracts with Customers Contract Liabilities 9 Remaining Performance Obligations Contract Balances June 30, December 31, 2024 2023 Accounts receivable (including related-party), beginning of period $ 4,300 $ 1,148 Accounts receivable (including related-party), end of period 6,414 4,300 Unearned revenue, beginning of period $ 3,243 $ 3,888 Unearned revenue, end of period 2,896 3,243 Segment Information Business segment information for the periods indicated (and as of the dates indicated) was as follows: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Refinery operations $ 68,548 $ 67,267 $ 158,463 $ 181,907 Tolling and terminaling 1,111 1,611 2,218 3,632 Total revenue from operations 69,659 68,878 160,681 185,539 Intercompany processing fees (1) Refinery operations (573 ) (595 ) (1,076 ) (1,171 ) Tolling and terminaling 573 595 1,076 1,171 Total intercompany processing fees - - - - Costs of good sold (2) Refinery operations (73,305 ) (66,532 ) (152,087 ) (162,332 ) Tolling and terminaling (410 ) (456 ) (820 ) (813 ) Total costs of goods sold (73,715 ) (66,988 ) (152,907 ) (163,145 ) Gross profit (deficit) Refinery operations (5,330 ) 140 5,300 18,404 Tolling and terminaling 1,274 1,750 2,474 3,990 Total gross profit (deficit) (4,056 ) 1,890 7,774 22,394 Other operating and general and administrative expenses (3) Refinery operations (645 ) (410 ) (1,054 ) (979 ) Tolling and terminaling (69 ) (156 ) (92 ) (626 ) Corporate and other (1,151 ) (541 ) (2,014 ) (979 ) Total other operating and general and administrative expenses (1,865 ) (1,107 ) (3,160 ) (2,584 ) Depreciation and amortization Refinery operations (301 ) (304 ) (602 ) (608 ) Tolling and terminaling (342 ) (342 ) (684 ) (684 ) Corporate and other (62 ) (51 ) (123 ) (103 ) Total depreciation and amortization (705 ) (697 ) (1,409 ) (1,395 ) Interest and other non-operating expenses, net Refinery operations (806 ) (932 ) (1,540 ) (1,609 ) Tolling and terminaling (497 ) (490 ) (993 ) (960 ) Corporate and other (137 ) (197 ) (273 ) (380 ) Total interest and other non-operating expenses, net (1,440 ) (1,619 ) (2,806 ) (2,949 ) Income (loss) before income taxes Refinery operations (7,082 ) (1,506 ) 2,104 15,208 Tolling and terminaling 366 762 705 1,720 Corporate and other (1,350 ) (789 ) (2,410 ) (1,462 ) Total income (loss) before income taxes (8,066 ) (1,533 ) 399 15,466 Income tax benefit (expense) 1,716 (27 ) (125 ) (273 ) Net income (loss) $ (6,350 ) $ (1,560 ) $ 274 $ 15,193 ( 1 Fees associated with an intercompany tolling agreement related to naphtha volumes. ( 2 Cost of goods sold within tolling and terminaling includes terminal operating expenses and an allocation of other costs (e.g., insurance and maintenance). ( 3 General and administrative expenses within refinery operations includes the LEH operating fee, related party, other operating expenses, and accretion of asset retirement obligations. Notes to Consolidated Financial Statements (Continued) Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Capital expenditures Refinery operations $ - $ 102 $ - $ 102 Total capital expenditures $ - $ 102 $ - $ 102 June 30, December 31, 2024 2023 (in thousands) Identifiable assets Refinery operations $ 86,294 $ 86,565 Tolling and terminaling 16,970 16,464 Corporate and other 2,685 3,048 Total identifiable assets $ 105,949 $ 106,077

Note 5 - Concentration of Risk

Note 5 - Concentration of Risk	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	( 5 Concentration of Risk Bank Accounts Financial instruments that potentially subject us to concentrations of risk consist primarily of cash, trade receivables and payables. We maintain cash balances at financial institutions in Houston, Texas. The FDIC insures certain financial products up to a maximum of $250,000 June 30, 2024 December 31, 2023 no Key Supplier Operation of the Nixon refinery depends on our ability to purchase adequate amounts of crude oil and condensate. On December 29, 2023, January 1, 2024. June 30, 2024 . During 2023, October 31, 2023, December 31, 2023. second 2023, June 30, 2023 Our financial health has been materially and adversely affected by significant current debt, certain of which is in default, historical net losses, working capital deficits, and margin volatility. If we are required to obtain our crude oil and condensate without the benefit of a long-term crude supply agreement, our exposure to the risks associated with volatile crude oil prices may may may may not Customers Significant Customers not Portion of Accounts Number % Total Receivable at Significant Revenue from June 30, Three Months Ended Customers Operations (in millions) June 30, 2024 2 68.9 % $ 5.9 June 30, 2023 3 83.7 % $ 1.5 Portion of Accounts Number % Total Receivable at Significant Revenue from June 30, Six Months Ended Customers Operations (in millions) June 30, 2024 3 80.5 % $ 5.9 June 30, 2023 3 72.7 % $ 1.5 One of our significant customers is LEH, an Affiliate. The Affiliate purchases our jet fuel under the Amended and Restated Jet Fuel Sales Agreement and sells the jet fuel to the DLA under preferential pricing terms due to its HUBZone certification. The jet fuel, which is stored at the Nixon Facility, is lifted by the Affiliate as needed. For the three June 30, 2024 2023 six June 30, 2024 2023 June 30, 2024 Customer Concentration no Refined Product Sales We sell our products primarily in the U.S. within PADD 3. Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (in thousands, except percent amounts) (in thousands, except percent amounts) LPG mix $ 55 0.1 % $ 57 0.1 % $ 116 0.1 % $ 112 0.1 % Naphtha 14,669 21.4 % 9,174 13.6 % 32,782 20.7 % 29,903 16.4 % Jet fuel 26,026 38.0 % 25,419 37.8 % 53,420 33.7 % 60,764 33.4 % HOBM 6,366 9.3 % 10,197 15.2 % 26,901 17.0 % 43,685 24.0 % AGO 21,432 31.3 % 22,420 33.3 % 45,244 28.6 % 47,443 26.1 % $ 68,548 100.0 % $ 67,267 100.0 % $ 158,463 100.0 % $ 181,907 100.0 % An Affiliate, LEH, purchases all our jet fuel. See “Note ( 3

Note 6 - Prepaid Expenses and O

Note 6 - Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Prepaid Expenses and Other Current Assets [Text Block]	( 6 Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of the dates indicated consisted of the following: June 30, December 31, 2024 2023 (in thousands) Prepaid insurance $ 2,542 $ 1,168 Other prepaids 477 230 Prepaid easement renewal fees 20 32 Prepaid crude oil and condensate - 161 $ 3,039 $ 1,591

Note 7 - Inventory

Note 7 - Inventory	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Inventory Disclosure [Text Block]	( 7 Inventory Inventory as of the dates indicated consisted of the following: June 30, December 31, 2024 2023 (in thousands) Naphtha $ 13,661 $ 8,782 HOBM 13,639 5,144 Jet fuel 10,290 8,570 Crude oil and condensate 1,705 1,494 AGO 275 392 Chemicals 252 160 Propane 31 24 LPG mix 10 10 $ 39,863 $ 24,576

Note 8 - Property, Plant and Eq

Note 8 - Property, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 8 Property, Plant and Equipment, Net Property, plant and equipment, net, as of the dates indicated consisted of the following: June 30, December 31, 2024 2023 (in thousands) Refinery and facilities $ 72,776 $ 72,675 Land 566 566 Other property and equipment 913 913 74,255 74,154 Less: Accumulated depreciation and amortization (24,251 ) (22,966 ) 50,004 51,188 Construction in progress 3,669 3,770 $ 53,673 $ 54,958

Note 9 - Accrued Expenses and O

Note 9 - Accrued Expenses and Other Current Liabilities	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	( 9 Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities as of the dates indicated consisted of the following: June 30, December 31, 2024 2023 (in thousands) Unearned revenue from contracts with customers $ 2,896 $ 3,243 Insurance 1,687 467 Accrued fines and penalties 407 522 Other payable 272 297 Taxes payable 239 142 Customer deposits 163 163 Board of director fees payable 63 250 $ 5,727 $ 5,084

Note 10 - Third-party Long-term

Note 10 - Third-party Long-term Debt	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Long-Term Debt [Text Block]	( 10 Third-Party Long-Term Debt Loan Agreements Monthly Principal Principal and Interest Payment Loan Description Parties (in millions) Maturity (in millions) Interest Rate Loan Purpose Veritex Loans LE Term Loan Due 2034 (1) LE $ 25.0 June 2034 $0.3 WSJ Prime + 2.75% Refinance loan; capital improvements Veritex LRM Term Loan Due 2034 (1) LRM $ 10.0 December 2034 $0.1 WSJ Prime + 2.75% Refinance bridge loan; capital improvements Veritex Kissick Debt (in forbearance)(2) LE $ 11.7 January 2018 $0.5 6.25 % Working capital Kissick Noteholder GNCU Loan NPS Term Loan Due 2031(in default) (3) NPS $ 10.0 October 2031 $0.1 5.75 % Working capital GNCU SBA EIDLs Blue Dolphin Term Loan Due 2051 (as modified) (4) Blue Dolphin $ 2.0 June 2051 $0.01 3.75 % Working capital SBA LE Term Loan Due 2050 (5) LE $ 0.15 August 2050 $0.0007 3.75 % Working capital SBA NPS Term Loan Due 2050 (5) NPS $ 0.15 August 2050 $0.0007 3.75 % Working capital SBA Equipment Loan Due 2025 (6) LE $ 0.07 October 2025 $0.0013 4.50 % Equipment Lease Conversion Texas First ( 1 Restricted cash, noncurrent totaled $1.0 million and June 30, 2024 December 31, 2023 December 31, 2023 January 2, 2024. ( 2 Original principal amount was $8.0 million; pursuant to a 2017 sixth ( 3 Loan requires monthly interest-only payments for the first thirty-six November 2024. ( 4 Original principal amount was $0.5 million; the Blue Dolphin Term Loan Due 2051 thirty first November 2023; not ( 5 Payments deferred for thirty first February 2023; not ( 6 In May 2019, May 2020; October 2020, 2025 Outstanding Principal, Debt Issue Costs, and Accrued Interest Third-party long-term debt, including outstanding principal and accrued interest, as of the dates indicated was as follows: June 30, December 31, 2024 2023 (in thousands) Veritex Loans LE Term Loan Due 2034 $ 19,333 $ 19,858 LRM Term Loan Due 2034 8,067 8,260 Kissick Debt (in forbearance) 4,306 7,147 GNCU Loan NPS Term Loan Due 2031 (in default) 9,975 9,975 SBA EIDLs BDEC Term Loan Due 2051 2,114 2,135 LE Term Loan Due 2050 160 162 NPS Term Loan Due 2050 160 162 Equipment Loan Due 2025 21 29 44,136 47,728 Less: Current portion of long-term debt, net (15,260 ) (39,440 ) Less: Unamortized debt issue costs (1,816 ) (1,947 ) Less: Accrued interest payable (271 ) (2,596 ) $ 26,789 $ 3,745 Notes to Consolidated Financial Statements (Continued) Unamortized debt issue costs associated with the Veritex and GNCU loans as of the dates indicated consisted of the following: June 30, December 31, 2024 2023 (in thousands) Veritex Loans LE Term Loan Due 2034 $ 1,674 $ 1,674 LRM Term Loan Due 2034 768 768 GNCU Loan NPS Term Loan Due 2031 (in default) 730 730 Less: Accumulated amortization (1,356 ) (1,225 ) $ 1,816 $ 1,947 Amortization expense was $0.05 million for both three June 30, 2024 2023 six June 30, 2024 2023 Accrued interest related to third June 30, December 31, 2024 2023 (in thousands) Kissick Debt (in forbearance) $ - $ 2,169 Veritex Loans LE Term Loan Due 2034 51 181 LRM Term Loan Due 2034 69 70 GNCU Loan NPS Term Loan Due 2031 (in default) 17 17 SBA EIDLs BDEC Term Loan Due 2051 114 135 LE Term Loan Due 2050 10 12 NPS Term Loan Due 2053 10 12 271 2,596 Less: Accrued interest payable (271 ) (2,596 ) Long-term Interest Payable, Net of Current Portion $ - $ - The debt associated with the LE Term Loan Due 2034, 2034, 2031 December 31, 2023 June 30, 2024 no 2031 June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 twelve Forbearance Agreements, Waivers, and Defaults Veritex Forbearance Agreements and Waivers September 30, 2023, December 29, 2023, March 29, 2024. 2034 2034 On July 8, 2024, July 2, 2024 2034 2034 2021, 2022, 2023. June 25, 2024, April 18, 2024 June 30, 2024, Kissick Forbearance Agreement April 2023, first February 2025, March 1, 2025. $1.5 million during three June 30, 2024 2023 $3.0 million an six June 30, 2024 2023 April 2023. Notes to Consolidated Financial Statements (Continued) Defaults June 30, 2024 2031 may third may We can provide no third one not third may may 1 3 Guarantees and Security Loan Description Guarantees Security Veritex Loans LE Term Loan Due 2034 • USDA • First priority lien on Nixon facility’s business assets (excluding accounts receivable and inventory) • Jonathan Carroll ( 1 • Assignment of all Nixon facility contracts, permits, and licenses • Affiliate cross-guarantees • Absolute assignment of Nixon facility rents and leases, including tank rental income • $5.0 million life insurance policy on Jonathan Carroll LRM Term Loan Due 2034 • USDA • Second priority lien on rights of LE in crude distillation tower and other collateral of LE • Jonathan Carroll ( 1 • First priority lien on real property interests of LRM • Affiliate cross-guarantees • First priority lien on all LRM fixtures, furniture, machinery, and equipment • First priority lien on all LRM contractual rights, general intangibles, and instruments, except with respect to LRM rights in its leases of certain specified tanks for which Veritex has second • Substantially all assets Kissick Debt (in forbearance) ( 2 - • Subordinated deed of trust that encumbers the crude distillation tower and general assets of LE GNCU Loan NPS Term Loan Due 2031 • USDA • Deed of trust lien on approximately 56 acres of land and improvements owned by LE • Jonathan Carroll ( 1 • Leasehold deed of trust lien on certain property leased by NPS from LE • Affiliate cross-guarantees • Assignment of leases and rents and certain personal property SBA EIDLs Blue Dolphin Term Loan Due 2051 - • Business assets (e.g., machinery and equipment, furniture, fixtures, etc.) LE Term Loan Due 2050 - • Business assets (e.g., machinery and equipment, furniture, fixtures, etc.) NPS Term Loan Due 2050 - • Business assets (e.g., machinery and equipment, furniture, fixtures, etc.) Equipment Loan Due 2025 - • First priority security interest in the equipment (backhoe). ( 1 Jonathan Carroll was required to personally guarantee repayment of borrowed funds and accrued interest. ( 2 Subject to the Kissick Subordination Agreement. Representations, Warranties, and Covenants The First Term Loan Due 2034, 2034, 2031, 2051, 2050, 2050 2034 2034 2034 2031 no 2051, 2050, 2050, 2025.

Note 11 - AROs

Note 11 - AROs	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Asset Retirement Obligation Disclosure [Text Block]	( 11 AROs Refinery and Facilities Management has concluded that there is no Notes to Consolidated Financial Statements (Continued) Pipelines and Facilities and Oil and Gas Properties We have AROs associated with decommissioning our pipelines and facilities assets, as well as plugging and abandoning our oil and gas properties. We recorded a discounted liability for the fair value of an ARO with a corresponding increase to the carrying value of the related long-lived asset at the time the asset was installed or placed in service, and we depreciated the amount added to property and equipment. From time to time we record an increase in liability or an impairment due to changes in estimates or the timing of decommissioning the assets. During the six June 30, 2024, six June 30, 2023, Because our pipelines and facilities assets have been inactive for an extended period, BOEM mandated that they be decommissioned. In October 2023, July 2024, second 2025. not no not June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 million and million, r not Due to BDPL’s failure to complete decommissioning of the offshore pipeline and platform assets and remedy associated INCs within the timeframe mandated by BSEE, BDPL could be subject to regulatory oversight and enforcement, including but not January 26, 2024, June 30, 2024 March 25, 2024, April 17, 2024. April 19, 2024. ARO liability as of the dates indicated was as follows: June 30, December 31, 2024 2023 (in thousands) AROs, at the beginning of the period $ 4,504 $ 3,710 Changes in estimates of existing obligations - 1,558 Liabilities settled (1,505 ) (823 ) Accretion expense - 59 Less: AROs, current portion (2,999 ) (4,504 ) Long-term AROs, at the end of the period $ - $ - See “Note ( 15

Note 12 - Lease Obligations

Note 12 - Lease Obligations	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	( 12 Lease Obligations Lease Obligations Office Lease May 2023, 12 September 1, 2023 August 31, 2024. An Affiliate, LEH, subleases a portion of the Houston office space. BDSC received sublease income from LEH totaling $0.01 million for both three June 30, 2024 2023 six June 30, 2024 2023 3 Tank Lease three June 30, 2024 2023 $0.4 six June 30, 2024 2023 one not 3 Notes to Consolidated Financial Statements (Continued) The following table presents the lease-related assets and liabilities recorded on the consolidated balance sheet: June 30, December 31, Balance Sheet Location 2024 2023 (in thousands) Assets Operating lease ROU assets Operating lease ROU assets $ 995 $ 787 Less: Accumulated amortization on operating lease assets Operating lease ROU assets (955 ) (629 ) Total lease assets 40 158 Liabilities Current Operating lease Current portion of lease liabilities 38 147 Noncurrent Operating lease Long-term lease liabilities, net of current - - Total lease liabilities $ 38 $ 147 Weighted average remaining lease term in years Operating lease 0.17 Weighted average discount rate Operating lease 8.25 % The following table presents information related to lease costs incurred for operating and finance leases: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) Operating lease costs $ 62 $ 51 $ 124 $ 103 Short-term lease expense, related party 300 300 600 400 Total lease cost $ 362 $ 351 $ 724 $ 503 The table below presents supplemental cash flow information related to leases as follows: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating lease $ 55 $ 59 $ 109 $ 116 As of June 30, 2024 Operating June 30, Lease (in thousands) 2025 $ 38 $ 38 Future minimum annual lease commitments that are non-cancelable: Operating June 30, Lease (in thousands) 2025 $ 38 $ 38 Notes to Consolidated Financial Statements (Continued)

Note 13 - Income Taxes

Note 13 - Income Taxes	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 13 Income Taxes The Inflation Reduction Act ("IRA") was enacted into law in August 2022. 15% three $1.0 not Tax Provision The provision for income tax benefit (expense) for the periods indicated was as follows: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Current Federal $ 188 $ (5 ) $ (27 ) $ (120 ) State 37 (22 ) (44 ) (153 ) Deferred Federal 1,491 331 (54 ) (3,096 ) Change in valuation allowance - (331 ) - 3,096 Total provision for income taxes $ 1,716 $ (27 ) $ (125 ) $ (273 ) GAAP treats Texas margins tax, a form of business tax imposed on an entity’s gross profit rather than its net income, like an income tax for financial reporting purposes. Deferred income taxes as of the dates indicated consisted of the following: June 30, December 31, 2024 2023 (in thousands) Deferred tax assets: NOL and capital loss carryforwards $ 5,798 $ 6,014 Business interest expense 3,063 2,534 Start-up costs (crude oil and condensate processing facility) 212 254 ARO liability/deferred revenue 629 946 Other 81 54 Total deferred tax assets 9,783 9,802 Deferred tax liabilities: Basis differences in property and equipment (8,401 ) (8,366 ) Total deferred tax liabilities (8,401 ) (8,366 ) 1,382 1,436 Deferred tax assets (liabilities), net $ 1,382 $ 1,436 Deferred Income Taxes Balances for deferred income tax represent the effects of temporary differences between carrying amounts and the actual income tax basis of our assets and liabilities; the balances also reflect NOL carryforwards. We record the balances based on tax rates we expect to be in effect when paid. NOL carryforwards and deferred tax assets represent amounts available to reduce future taxable income. Valuation Allowance 50% December 31, 2023, zero At June 30, 2024 no NOL Carryforwards Under IRC Section 382, 382, 5% fifty [50% three 2005 2012. 2005 2012 The 2005 2012 2012 may 2012 2012 2018 not 20 2018 may 80% NOL Carryforwards Available for Use 382 Net Operating Loss Carryforward Pre- Post- Ownership Ownership Change Change Total (in thousands) Balance at December 31, 2022 $ 5,147 $ 45,624 $ 50,771 Net operating losses used and expired (638 ) (21,493 ) (22,131 ) Balance at December 31, 2023 $ 4,509 $ 24,131 $ 28,640 Net operating losses used and expired (638 ) (390 ) (1,028 ) Balance at June 30, 2024 $ 3,871 $ 23,741 $ 27,612

Note 14 - Earnings and Dividend

Note 14 - Earnings and Dividends Per Share	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	( 14 Earnings and Dividends Per Share A reconciliation between basic and diluted income per share for the periods indicated was as follows: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands, (in thousands, except share and per share amounts) except share and per share amounts) Net income (loss) $ (6,350 ) $ (1,560 ) $ 274 $ 15,193 Earnings (loss) per share Basic and diluted income (loss) per share $ (0.43 ) $ (0.10 ) $ 0.02 $ 1.02 Basic and diluted shares used in computing earnings per share 14,921,968 14,921,968 14,921,968 14,921,968 Diluted EPS for the three six June 30, 2024 2023 Shareholders are entitled to receive such dividends as may no may Notes to Consolidated Financial Statements (Continued)

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	( 15 Commitments and Contingencies Third Amended and Restated Operating Agreement See “Note ( 3 Offshore Pipelines and Platform Requirements BDPL has pipelines and platform assets subject to BSEE’s idle iron regulations. Idle iron regulations require lessees and rights-of-way holders to permanently abandon and/or remove platforms and other structures when they are no Platform Inspections March 2023, 2021 2022 288C April 2023, May 30, 2023. second August 26, 2023 September 6, 2023. October 24, 2023. January 26, 2024, March 31, 2024. March 25, 2024, April 17, 2024. April 19, 2024 Decommissioning Obligations October 2023, November 2023. 19, December 2023 February 2024. July 2024, second 2025. not no not June 30, 2024 December 31, 2023 not June 30, 2024 December 31, 2023 not Defaults Under Secured Loan Agreements with Third Parties and Related Parties See “Notes ( 1 3 10 Financing Agreements and Guarantees Indebtedness 1 3 10 third Guarantees 1 3 10 third Health, Safety and Environmental Matters The operations of certain Blue Dolphin subsidiaries are subject to extensive federal, state, and local environmental, health, and safety regulations governing, among other things, the generation, storage, handling, use and transportation of petroleum products and hazardous substances; the emission and discharge of materials into the environment; waste management; characteristics and composition of jet fuel and other products; and the monitoring, reporting and control of air emissions. These operations also require numerous permits and authorizations under various environmental, health, and safety laws and regulations. Failing to obtain and comply with these permits or environmental, health, or safety laws could result in fines, penalties or other sanctions, or a revocation of our permits. Notes to Consolidated Financial Statements (Continued) Legal Matters In the ordinary course of business, we are involved in legal matters incidental to the routine operation of our business, such as mechanic’s liens and contract-related disputes. We may may may not Resolved Matters Pilot Dispute Related to Terminal Services Agreement May 9, 2019, August 25, 2022, October 24, 2022. On October 28, 2022, October 28, 2022, December 2, 2022, December 6, 2022, 7.206 January 7, 2023. February 28, 2023. January 2023. On March 31, 2023, June 15, 2023. April June 2023, April 2023. June 16, 2023, August 31, 2023. August 28, 2023, December 2023 A confidential Settlement Agreement by and among LEH, NPS, LE, LRM, Lazarus San Antonio Refinery, LLC, and Blue Dolphin (together the "Lazarus Entities"), on the one December 29, 2023. OSHA Settlement Agreement September 2022, November 2022. December 31, 2022. April 2023. Unresolved Matters. BOEM Supplemental Pipeline Bonds Notes to Consolidated Financial Statements (Continued) Historically, BDPL maintained $0.9 million in pipeline bonds with BOEM to decommission its trunk pipeline offshore in federal waters. In March 2018, five June 2018, not may BDPL’s pending appeal of the BOEM INCs does not no not June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 RLI Surety Bonds June, July, December 2023, February 19, 2024, April 23, 2024 July 22, 2024, July 26, 2024, TCEQ Proposed Agreed Order October 2021, January March 2020. September 2023, August 8, 2024. June 30, 2024 $0.4 BSEE Civil Penalties March 2023, 2021 2022 288C April 2023, May 30, 2023. second August 26, 2023 September 6, 2023. October 24, 2023. January 26, 2024, June 30, 2024 March 25, 2024, April 17, 2024. April 19, 2024. On April 26, 2024, September 2023. 90 not Defaults under Secured Loan Agreements third 1 3 10 third third

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	5. None
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited consolidated financial statements, which include Blue Dolphin and its subsidiaries, have been prepared in accordance with GAAP for interim consolidated financial information pursuant to the rules and regulations of the SEC under Article 10 X 10 not The consolidated balance sheet as of December 31, 2023 Annual Report on Form 10 December 31, 2023 three six June 30, 2024 not may December 31, 2024
Use of Estimates, Policy [Policy Text Block]	Use of Estimates may We assessed certain accounting matters that require consideration of forecasted financial information in context with information reasonably available to us as of June 30, 2024 not
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents, and Restricted Cash three may June 30, 2024 December 31, 2023 2034. no The following table provides a reconciliation of cash, cash equivalents, and restricted cash as reported in the consolidated statements of cash flows: June 30, December 31, 2024 2023 (in thousands) Cash and cash equivalents $ 98 $ 18,713 Restricted cash, noncurrent 1,000 5 $ 1,098 $ 18,718
Accounts Receivable [Policy Text Block]	Accounts Receivable and Allowance for Credit Losses not June 30, 2024 December 31, 2023
Fair Value of Financial Instruments, Policy [Policy Text Block]	Financial Instruments
Inventory, Policy [Policy Text Block]	Inventory 7
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Refinery and Facilities not Pipelines and Facilities 2016. December 31, 2016. Construction in Progress (CIP) 8 11
Lessee, Leases [Policy Text Block]	Leases one not For operating leases, we record lease cost on a straight-line basis over the lease term; we record lease expenses in the appropriate line on the income statement based on the leased asset’s intended use. For finance leases, we amortize lease payments for the ROU asset on a straight-line basis over the lesser of the leased asset’s useful life or the lease term; we record amortization expenses on the income statement in ‘depreciation and amortization expense;’ we record interest expense on the income statement in ‘interest and other expense.’
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition Refinery Operations Revenue We consider a variety of facts and circumstances in assessing the point of a control transfer, including but not not not Tolling and Terminaling Revenue We typically satisfy performance obligations for tolling and terminaling operations over time. We determine the transaction price at agreement inception based on the guaranteed minimum amount of revenue over the agreement term. We allocate the transaction price to the single performance obligation that exists under the agreement. We recognize revenue in the amount for which we have a right to invoice. Generally, payment terms do not 30 Revenue from storage tank customers may, not Deferred Revenue Contract Balances Unearned Contract Renewal Income. not
Income Tax, Policy [Policy Text Block]	Income Taxes may not The benefit of an uncertain tax position is recognized in the financial statements if it meets a minimum recognition threshold. A determination is first not not 50% June 30, 2024 December 31, 2023 Deferred Taxes not.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment or Disposal of Long-Lived Assets may not not Commodity price market volatility associated with general macroeconomic conditions related to inflation, interest rates, and capital and credit markets, geopolitical tensions, including military conflicts in Ukraine and Israel and escalations in the Middle East could affect the value of certain of our long-lived assets. As of June 30, 2024 December 31, 2023 not may
Asset Retirement Obligation [Policy Text Block]	Asset Retirement Obligations Refinery and Facilities no Pipeline and Facilities; Oil and Gas Properties third 11
Earnings Per Share, Policy [Policy Text Block]	Computation of Earnings Per Share not not 14
New Accounting Pronouncements, Policy [Policy Text Block]	New Pronouncements Adopted During the three six June 30, 2024 not New Pronouncements Issued, Not ● ASU 2023 09 Income Taxes (Topic 740 2023 09" December 2023, 2023 09, 2023 09 2023 09 fourth 2025. 2023 09 ● ASU 2023 07 Segment Reporting (Topic 280 2023 07 November 2023, No. 2023 07, 2023 07 2023 07 December 15, 2023 December 15, 2024. 2023 07 fourth 2024

Note 2 - Principles of Consol_2

Note 2 - Principles of Consolidation and Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Cash and Cash Equivalents [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Cash and cash equivalents $ 98 $ 18,713 Restricted cash, noncurrent 1,000 5 $ 1,098 $ 18,718

Note 3 - Related-party Transa_2

Note 3 - Related-party Transactions (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Outstanding Long-term Debt to Related Parties [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) LEH BDPL-LEH Loan Agreement (in forbearance) $ 5,308 $ 5,308 LEH Total 5,308 5,308 Less: Long-term debt, related party, current portion - - Less: Accrued interest payable, related party, current portion - - $ 5,308 $ 5,308
Schedule of Related Party Transactions, Consolidated Statements of Operations [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (in thousands, except percent amounts) (in thousands, except percent amounts) Refinery operations LEH $ 26,026 37.4 % $ 25,419 36.9 % $ 53,420 33.2 % $ 60,764 32.7 % Third-Parties 42,522 61.0 % 41,848 60.7 % 105,043 65.4 % 121,143 65.3 % Tolling and terminaling LEH 540 0.8 % 540 0.8 % 1,080 0.7 % 1,080 0.6 % Third-Parties 571 0.8 % 1,071 1.6 % 1,138 0.7 % 2,552 1.4 % $ 69,659 100.0 % $ 68,878 100.0 % $ 160,681 100.0 % $ 185,539 100.0 % Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Jonathan Carroll Guaranty Fee Agreements Tied to First Term Loan Due 2034 $ 97 $ 101 $ 195 $ 203 Tied to NPS Term Loan Due 2031 50 50 100 100 Tied to Second Term Loan Due 2034 40 42 81 84 Tied to Blue Dolphin Term Loan Due 2051 10 10 20 20 LEH BDPL-LEH Loan Agreement (in forbearance) 106 164 212 324 $ 303 $ 367 $ 608 $ 731

Note 4 - Revenue and Segment _2

Note 4 - Revenue and Segment Information (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	June 30, December 31, 2024 2023 Accounts receivable (including related-party), beginning of period $ 4,300 $ 1,148 Accounts receivable (including related-party), end of period 6,414 4,300 Unearned revenue, beginning of period $ 3,243 $ 3,888 Unearned revenue, end of period 2,896 3,243
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Refinery operations $ 68,548 $ 67,267 $ 158,463 $ 181,907 Tolling and terminaling 1,111 1,611 2,218 3,632 Total revenue from operations 69,659 68,878 160,681 185,539 Intercompany processing fees (1) Refinery operations (573 ) (595 ) (1,076 ) (1,171 ) Tolling and terminaling 573 595 1,076 1,171 Total intercompany processing fees - - - - Costs of good sold (2) Refinery operations (73,305 ) (66,532 ) (152,087 ) (162,332 ) Tolling and terminaling (410 ) (456 ) (820 ) (813 ) Total costs of goods sold (73,715 ) (66,988 ) (152,907 ) (163,145 ) Gross profit (deficit) Refinery operations (5,330 ) 140 5,300 18,404 Tolling and terminaling 1,274 1,750 2,474 3,990 Total gross profit (deficit) (4,056 ) 1,890 7,774 22,394 Other operating and general and administrative expenses (3) Refinery operations (645 ) (410 ) (1,054 ) (979 ) Tolling and terminaling (69 ) (156 ) (92 ) (626 ) Corporate and other (1,151 ) (541 ) (2,014 ) (979 ) Total other operating and general and administrative expenses (1,865 ) (1,107 ) (3,160 ) (2,584 ) Depreciation and amortization Refinery operations (301 ) (304 ) (602 ) (608 ) Tolling and terminaling (342 ) (342 ) (684 ) (684 ) Corporate and other (62 ) (51 ) (123 ) (103 ) Total depreciation and amortization (705 ) (697 ) (1,409 ) (1,395 ) Interest and other non-operating expenses, net Refinery operations (806 ) (932 ) (1,540 ) (1,609 ) Tolling and terminaling (497 ) (490 ) (993 ) (960 ) Corporate and other (137 ) (197 ) (273 ) (380 ) Total interest and other non-operating expenses, net (1,440 ) (1,619 ) (2,806 ) (2,949 ) Income (loss) before income taxes Refinery operations (7,082 ) (1,506 ) 2,104 15,208 Tolling and terminaling 366 762 705 1,720 Corporate and other (1,350 ) (789 ) (2,410 ) (1,462 ) Total income (loss) before income taxes (8,066 ) (1,533 ) 399 15,466 Income tax benefit (expense) 1,716 (27 ) (125 ) (273 ) Net income (loss) $ (6,350 ) $ (1,560 ) $ 274 $ 15,193
Segment, Reconciliation of Capital Expenditures from Segments to Consolidated [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Capital expenditures Refinery operations $ - $ 102 $ - $ 102 Total capital expenditures $ - $ 102 $ - $ 102
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Identifiable assets Refinery operations $ 86,294 $ 86,565 Tolling and terminaling 16,970 16,464 Corporate and other 2,685 3,048 Total identifiable assets $ 105,949 $ 106,077

Note 5 - Concentration of Risk

Note 5 - Concentration of Risk (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Portion of Accounts Number % Total Receivable at Significant Revenue from June 30, Three Months Ended Customers Operations (in millions) June 30, 2024 2 68.9 % $ 5.9 June 30, 2023 3 83.7 % $ 1.5 Portion of Accounts Number % Total Receivable at Significant Revenue from June 30, Six Months Ended Customers Operations (in millions) June 30, 2024 3 80.5 % $ 5.9 June 30, 2023 3 72.7 % $ 1.5
Disaggregation of Revenue [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 (in thousands, except percent amounts) (in thousands, except percent amounts) LPG mix $ 55 0.1 % $ 57 0.1 % $ 116 0.1 % $ 112 0.1 % Naphtha 14,669 21.4 % 9,174 13.6 % 32,782 20.7 % 29,903 16.4 % Jet fuel 26,026 38.0 % 25,419 37.8 % 53,420 33.7 % 60,764 33.4 % HOBM 6,366 9.3 % 10,197 15.2 % 26,901 17.0 % 43,685 24.0 % AGO 21,432 31.3 % 22,420 33.3 % 45,244 28.6 % 47,443 26.1 % $ 68,548 100.0 % $ 67,267 100.0 % $ 158,463 100.0 % $ 181,907 100.0 %

Note 6 - Prepaid Expenses and_2

Note 6 - Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Prepaid insurance $ 2,542 $ 1,168 Other prepaids 477 230 Prepaid easement renewal fees 20 32 Prepaid crude oil and condensate - 161 $ 3,039 $ 1,591

Note 7 - Inventory (Tables)

Note 7 - Inventory (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Inventory, Current [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Naphtha $ 13,661 $ 8,782 HOBM 13,639 5,144 Jet fuel 10,290 8,570 Crude oil and condensate 1,705 1,494 AGO 275 392 Chemicals 252 160 Propane 31 24 LPG mix 10 10 $ 39,863 $ 24,576

Note 8 - Property, Plant and _2

Note 8 - Property, Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Refinery and facilities $ 72,776 $ 72,675 Land 566 566 Other property and equipment 913 913 74,255 74,154 Less: Accumulated depreciation and amortization (24,251 ) (22,966 ) 50,004 51,188 Construction in progress 3,669 3,770 $ 53,673 $ 54,958

Note 9 - Accrued Expenses and_2

Note 9 - Accrued Expenses and Other Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Unearned revenue from contracts with customers $ 2,896 $ 3,243 Insurance 1,687 467 Accrued fines and penalties 407 522 Other payable 272 297 Taxes payable 239 142 Customer deposits 163 163 Board of director fees payable 63 250 $ 5,727 $ 5,084

Note 10 - Third-party Long-te_2

Note 10 - Third-party Long-term Debt (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	Monthly Principal Principal and Interest Payment Loan Description Parties (in millions) Maturity (in millions) Interest Rate Loan Purpose Veritex Loans LE Term Loan Due 2034 (1) LE $ 25.0 June 2034 $0.3 WSJ Prime + 2.75% Refinance loan; capital improvements Veritex LRM Term Loan Due 2034 (1) LRM $ 10.0 December 2034 $0.1 WSJ Prime + 2.75% Refinance bridge loan; capital improvements Veritex Kissick Debt (in forbearance)(2) LE $ 11.7 January 2018 $0.5 6.25 % Working capital Kissick Noteholder GNCU Loan NPS Term Loan Due 2031(in default) (3) NPS $ 10.0 October 2031 $0.1 5.75 % Working capital GNCU SBA EIDLs Blue Dolphin Term Loan Due 2051 (as modified) (4) Blue Dolphin $ 2.0 June 2051 $0.01 3.75 % Working capital SBA LE Term Loan Due 2050 (5) LE $ 0.15 August 2050 $0.0007 3.75 % Working capital SBA NPS Term Loan Due 2050 (5) NPS $ 0.15 August 2050 $0.0007 3.75 % Working capital SBA Equipment Loan Due 2025 (6) LE $ 0.07 October 2025 $0.0013 4.50 % Equipment Lease Conversion Texas First
Schedule of Debt [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Veritex Loans LE Term Loan Due 2034 $ 19,333 $ 19,858 LRM Term Loan Due 2034 8,067 8,260 Kissick Debt (in forbearance) 4,306 7,147 GNCU Loan NPS Term Loan Due 2031 (in default) 9,975 9,975 SBA EIDLs BDEC Term Loan Due 2051 2,114 2,135 LE Term Loan Due 2050 160 162 NPS Term Loan Due 2050 160 162 Equipment Loan Due 2025 21 29 44,136 47,728 Less: Current portion of long-term debt, net (15,260 ) (39,440 ) Less: Unamortized debt issue costs (1,816 ) (1,947 ) Less: Accrued interest payable (271 ) (2,596 ) $ 26,789 $ 3,745
Schedule of Unamortized Debt Issuance Costs [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Veritex Loans LE Term Loan Due 2034 $ 1,674 $ 1,674 LRM Term Loan Due 2034 768 768 GNCU Loan NPS Term Loan Due 2031 (in default) 730 730 Less: Accumulated amortization (1,356 ) (1,225 ) $ 1,816 $ 1,947
Schedule of Accrued Interest on Long-term Debt [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Kissick Debt (in forbearance) $ - $ 2,169 Veritex Loans LE Term Loan Due 2034 51 181 LRM Term Loan Due 2034 69 70 GNCU Loan NPS Term Loan Due 2031 (in default) 17 17 SBA EIDLs BDEC Term Loan Due 2051 114 135 LE Term Loan Due 2050 10 12 NPS Term Loan Due 2053 10 12 271 2,596 Less: Accrued interest payable (271 ) (2,596 ) Long-term Interest Payable, Net of Current Portion $ - $ -

Note 11 - AROs (Tables)

Note 11 - AROs (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Asset Retirement Obligations [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) AROs, at the beginning of the period $ 4,504 $ 3,710 Changes in estimates of existing obligations - 1,558 Liabilities settled (1,505 ) (823 ) Accretion expense - 59 Less: AROs, current portion (2,999 ) (4,504 ) Long-term AROs, at the end of the period $ - $ -

Note 12 - Lease Obligations (Ta

Note 12 - Lease Obligations (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Lessee, Operating Lease, Assets and Liabilities [Table Text Block]	June 30, December 31, Balance Sheet Location 2024 2023 (in thousands) Assets Operating lease ROU assets Operating lease ROU assets $ 995 $ 787 Less: Accumulated amortization on operating lease assets Operating lease ROU assets (955 ) (629 ) Total lease assets 40 158 Liabilities Current Operating lease Current portion of lease liabilities 38 147 Noncurrent Operating lease Long-term lease liabilities, net of current - - Total lease liabilities $ 38 $ 147
Lessee, Operating Lease, Weighted average Remaining Lease Term and Discount Rate [Table Text Block]	Weighted average remaining lease term in years Operating lease 0.17 Weighted average discount rate Operating lease 8.25 %
Lease, Cost [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) Operating lease costs $ 62 $ 51 $ 124 $ 103 Short-term lease expense, related party 300 300 600 400 Total lease cost $ 362 $ 351 $ 724 $ 503
Supplemental Cash Flow Information Related to Leases [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating lease $ 55 $ 59 $ 109 $ 116
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Operating June 30, Lease (in thousands) 2025 $ 38 $ 38
Schedule of Future Minimum Annual Lease Commitments [Table Text Block]	Operating June 30, Lease (in thousands) 2025 $ 38 $ 38

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands) (in thousands) Current Federal $ 188 $ (5 ) $ (27 ) $ (120 ) State 37 (22 ) (44 ) (153 ) Deferred Federal 1,491 331 (54 ) (3,096 ) Change in valuation allowance - (331 ) - 3,096 Total provision for income taxes $ 1,716 $ (27 ) $ (125 ) $ (273 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	June 30, December 31, 2024 2023 (in thousands) Deferred tax assets: NOL and capital loss carryforwards $ 5,798 $ 6,014 Business interest expense 3,063 2,534 Start-up costs (crude oil and condensate processing facility) 212 254 ARO liability/deferred revenue 629 946 Other 81 54 Total deferred tax assets 9,783 9,802 Deferred tax liabilities: Basis differences in property and equipment (8,401 ) (8,366 ) Total deferred tax liabilities (8,401 ) (8,366 ) 1,382 1,436 Deferred tax assets (liabilities), net $ 1,382 $ 1,436
Summary of Operating Loss Carryforwards [Table Text Block]	Net Operating Loss Carryforward Pre- Post- Ownership Ownership Change Change Total (in thousands) Balance at December 31, 2022 $ 5,147 $ 45,624 $ 50,771 Net operating losses used and expired (638 ) (21,493 ) (22,131 ) Balance at December 31, 2023 $ 4,509 $ 24,131 $ 28,640 Net operating losses used and expired (638 ) (390 ) (1,028 ) Balance at June 30, 2024 $ 3,871 $ 23,741 $ 27,612

Note 14 - Earnings and Divide_2

Note 14 - Earnings and Dividends Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 (in thousands, (in thousands, except share and per share amounts) except share and per share amounts) Net income (loss) $ (6,350 ) $ (1,560 ) $ 274 $ 15,193 Earnings (loss) per share Basic and diluted income (loss) per share $ (0.43 ) $ (0.10 ) $ 0.02 $ 1.02 Basic and diluted shares used in computing earnings per share 14,921,968 14,921,968 14,921,968 14,921,968

Note 1 - Organization (Details

Note 1 - Organization (Details Textual) $ / shares in Units, $ in Thousands		1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended	24 Months Ended
	May 31, 2023 USD ($)	Apr. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) $ / shares bbl	Jun. 30, 2023 USD ($) $ / shares	Jun. 30, 2024 USD ($) $ / shares bbl	Jun. 30, 2023 USD ($) $ / shares	Dec. 31, 2023 USD ($)	Apr. 30, 2027 USD ($)
Distillation Tower, Volume Per Day (Barrel of Oil) | bbl			15,000		15,000
Volume of Storage Tank Capacity (Barrel of Oil) | bbl			1,250,000		1,250,000
Number of Operating Segments					2
Working Capital (Deficit)			$ 17,600		$ 17,600		$ (6,100)
Working Capital (Deficit), Change From Previous Reporting Period					23,800
Secured Debt, Current			15,300		15,300		39,400
Secured Debt, Current, Change From Previous Reporting Period					24,200
Assets, Current			49,624		49,624		49,290
Assets, Current, Change From Previous Reporting Period					300
Liabilities, Current			31,979		31,979		55,425
Liabilities, Current, Change From Previous Reporting Period					23,400
Repayments of Long-Term Debt					1,237	$ 744
Net Income (Loss) Attributable to Parent			$ (6,350)	$ (1,560)	$ 274	$ 15,193
Earnings Per Share, Basic (in dollars per share) | $ / shares			$ (0.43)	$ (0.1)	$ 0.02	$ 1.02
Net Income (Loss), Change From Previous Reporting Period			$ 4,800		$ 14,900
Earnings Per Share Basic, Change From Previous Reporting Period (in dollars per share) | $ / shares			$ 0.33		$ 1
An Affiliate Combined with Jonathan Carroll [Member]
Ownership Percentage			83%		83%
Nonrelated Party [Member] | Veritex Community Bank [Member]
Repayments of Long-Term Debt					$ 4,300
Escrow Deposit			$ 1,000		1,000
Legal Fees					40
Nonrelated Party [Member] | Kissick Forbearance Agreement [Member]
Debt Instrument, Periodic Payment		$ 500			500
Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid			400		400		400
Repayments of Notes Payable			1,500	$ 1,500	3,000	$ 1,500
Nonrelated Party [Member] | LEH Forbearance Agreement [Member]
Debt Instrument, Periodic Payment	$ 50						$ 50
Repayments of Notes Payable			$ 100	$ 100	$ 200	$ 100
Nonrelated Party [Member] | LEH Forbearance Agreement [Member] | Forecast [Member]
Debt Instrument, Periodic Payment								$ 400

Note 2 - Principles of Consol_3

Note 2 - Principles of Consolidation and Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Mar. 31, 2024	Jun. 30, 2023
Accounts Receivable, Allowance for Credit Loss	$ 0	$ 60
Unrecognized Tax Benefits		0		$ 0
Impairment of Long-Lived Assets to be Disposed of	0	$ 0
Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)			25 years
Tangible Asset Impairment Charges	$ 0
Pipelines [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Pipelines [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	22 years

Note 2 - Principles of Consol_4

Note 2 - Principles of Consolidation and Significant Accounting Policies - Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 98	$ 18,713
Restricted Cash, Noncurrent	1,000	5
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	$ 1,098	$ 18,718

Note 3 - Related-party Transa_3

Note 3 - Related-party Transactions (Details Textual) - USD ($) $ in Thousands					3 Months Ended		6 Months Ended		12 Months Ended	24 Months Ended
		Apr. 01, 2024	Jan. 01, 2024	May 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Apr. 30, 2027	May 31, 2021
Debt Instrument, Face Amount
Management Fee Expense					254	$ 103	426	$ 247
Operating Lease, Expense					300	300	600	400
Lazarus Energy Holdings (LEH) [Member]
Sublease Income					10	10	20	20
Management Fee Expense					300	100	400	200
Lazarus Energy Holdings (LEH) [Member] | Office Lease of Corporate Headquarters in Houston, Texas [Member]
Agreement Term (Year)									12 months
Sublease, Monthly Rent									$ 3
Sublease Income					10	10	20	20
Third Amended and Restated Operating Agreement [Member]
Agreement Term (Year)			1 year
Related Party Transaction, Written Notice Period (Year)			90 years
Management Fee Percentage			5%
Related Party [Member]
Accounts Receivable, after Allowance for Credit Loss, Current					5,931		5,931		4,184
Accounts Payable					200		200		900
Nonrelated Party [Member]
Accounts Receivable, after Allowance for Credit Loss, Current					483		483		116
Nonrelated Party [Member] | LEH Forbearance Agreement [Member]
Debt Instrument, Periodic Payment				$ 50					$ 50
Repayments of Notes Payable					100	$ 100	200	$ 100
Nonrelated Party [Member] | LEH Forbearance Agreement [Member] | Forecast [Member]
Debt Instrument, Periodic Payment										$ 400
BDEC Guaranty Fee Agreement [Member] | Jonathan Carroll [Member]
Cash Fee, Percentage of Outstanding Principal Balance									2%
Jet Fuel Sales Agreement [Member] | Lazarus Energy Holdings (LEH) [Member]
Agreement Term (Year)		1 year
LE Amended and Restated Guaranty Fee Agreement [Member] | Jonathan Carroll [Member]
Cash Fee, Percentage of Outstanding Principal Balance									2%
Master Services Agreement [Member] | Ingleside Crude, LLC [Member]
Monthly Tank Rental Fee									$ 100
LRM Amended and Restated Guaranty Fee Agreement [Member] | Jonathan Carroll [Member]
Cash Fee, Percentage of Outstanding Principal Balance									2%
NPS Guaranty Fee Agreement [Member] | Jonathan Carroll [Member]
Cash Fee, Percentage of Outstanding Principal Balance									2%
Terminal Services Agreement [Member] | Lazarus Energy Holdings (LEH) [Member]
Agreement, Renewal Period (Year)									1 year
Monthly Tank Rental Fee									$ 200
BDEC Term Loan Due 2051 [Member] | Small Business Administration SBA [Member]
Debt Instrument, Face Amount									2,000
BDEC Term Loan Due 2051 [Member] | Small Business Administration SBA [Member] | Nonrelated Party [Member]
Debt Instrument, Face Amount											$ 500
Affiliate Revolving Credit Agreement [Member] | LEH and Affiliates [Member]
Debt Instrument, Face Amount		$ 5,000
Agreement, Renewal Period (Year)		1 year
Debt Instrument, Basis Spread on Variable Rate		2%
LE Term Loan Due 2034 [Member] | Veritex Community Bank [Member]
Debt Instrument, Face Amount									25,000
LE Term Loan Due 2034 [Member] | Veritex Community Bank [Member] | Nonrelated Party [Member]
Debt Instrument, Face Amount	[1]				25,000		$ 25,000
Debt Instrument, Basis Spread on Variable Rate	[1]						2.75%
Debt Instrument, Periodic Payment	[1]						$ 300
LRM Term Loan Due 2034 [Member] | Veritex Community Bank [Member]
Debt Instrument, Face Amount									10,000
LRM Term Loan Due 2034 [Member] | Veritex Community Bank [Member] | Nonrelated Party [Member]
Debt Instrument, Face Amount	[1]				10,000		$ 10,000
Debt Instrument, Basis Spread on Variable Rate	[1]						2.75%
Debt Instrument, Periodic Payment	[1]						$ 100
NPS Term Loan Due 2031 [Member] | Greater Nevada Credit Union (GNCU) [Member] | Jonathan Carroll [Member]
Debt Instrument, Face Amount									$ 10,000
NPS Term Loan Due 2031 [Member] | Greater Nevada Credit Union (GNCU) [Member] | Nonrelated Party [Member]
Debt Instrument, Face Amount	[2]				10,000		$ 10,000
Debt Instrument, Basis Spread on Variable Rate	[2]						5.75%
Debt Instrument, Periodic Payment	[2]						$ 100
BDPL-LEH Loan Agreement [Member] | Related Party [Member]
Debt Instrument, Face Amount					$ 4,000		$ 4,000
Debt Instrument, Interest Rate, Stated Percentage					8%		8%
[1]Restricted cash, noncurrent totaled $1.0 million and $0.0 at June 30, 2024 and December 31, 2023, respectively. Restricted cash, noncurrent reflects amounts held by Veritex in a payment reserve account, which is required to have a balance of $1.0 million. Although the amount at December 31, 2023 was $0, the payment reserve account was fully replenished on January 2, 2024.[2]Loan requires monthly interest-only payments for the first thirty-six (36) months. Afterwards, principal and interest payments are due monthly through loan maturity. First payment due in November 2024.

Note 3 - Related-party Transa_4

Note 3 - Related-party Transactions - Related Party Long-term Debt Outstanding (Details) - Related Party [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Less: Long-term debt, related party, current portion	$ 0	$ 0
Less: Accrued interest payable, related party, current portion	0	0
Long-Term Debt	5,308	5,308
Lazarus Energy Holdings (LEH) [Member]
Long-term debt, carrying amount	5,308	5,308
Lazarus Energy Holdings (LEH) [Member] | BDPL-LEH Loan Agreement [Member]
Long-term debt, carrying amount	$ 5,308	$ 5,308

Note 3 - Related-party Transa_5

Note 3 - Related-party Transactions - Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue from operations	$ 69,659	$ 68,878	$ 160,681	$ 185,539
Percentage of revenues from operations	100%	100%	100%	100%
Lazarus Energy Holdings (LEH) [Member] | Refinery Operations [Member]
Revenue from operations	$ 26,026	$ 25,419	$ 53,420	$ 60,764
Percentage of revenues from operations	37.40%	36.90%	33.20%	32.70%
Lazarus Energy Holdings (LEH) [Member] | Tolling and Terminaling [Member]
Revenue from operations	$ 540	$ 540	$ 1,080	$ 1,080
Percentage of revenues from operations	0.80%	0.80%	0.70%	0.60%
Related Party [Member]
Interest expense, related party	$ 303	$ 367	$ 608	$ 731
Related Party [Member] | Jonathan Carroll [Member] | LE Term Loan Due 2034 [Member]
Interest expense, related party	97	101	195	203
Related Party [Member] | Jonathan Carroll [Member] | NPS Term Loan Due 2031 [Member]
Interest expense, related party	50	50	100	100
Related Party [Member] | Jonathan Carroll [Member] | LRM Term Loan Due 2034 [Member]
Interest expense, related party	40	42	81	84
Related Party [Member] | Jonathan Carroll [Member] | BDEC Term Loan Due 2051 [Member]
Interest expense, related party	10	10	20	20
Related Party [Member] | Lazarus Energy Holdings (LEH) [Member] | BDPL-LEH Loan Agreement [Member]
Interest expense, related party	106	164	212	324
Nonrelated Party [Member] | Refinery Operations [Member]
Revenue from operations	$ 42,522	$ 41,848	$ 105,043	$ 121,143
Percentage of revenues from operations	61%	60.70%	65.40%	65.30%
Nonrelated Party [Member] | Tolling and Terminaling [Member]
Revenue from operations	$ 571	$ 1,071	$ 1,138	$ 2,552
Percentage of revenues from operations	0.80%	1.60%	0.70%	1.40%

Note 4 - Revenue and Segment _3

Note 4 - Revenue and Segment Information (Details Textual) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Number of Reportable Segments	2
Revenue, Remaining Performance Obligation, Amount	$ 0

Note 4 - Revenue and Segment _4

Note 4 - Revenue and Segment Information - Contract Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Jan. 01, 2024	Dec. 31, 2023	Jan. 01, 2023
Accounts receivable (including related-party), beginning of period	$ 6,414	$ 4,300	$ 4,300	$ 1,148
Unearned revenue, beginning of period	$ 2,896	$ 3,243	$ 3,243	$ 3,888

Note 4 - Revenue and Segment _5

Note 4 - Revenue and Segment Information - Segment Information (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues from operations		$ 69,659	$ 68,878	$ 160,681	$ 185,539
Revenues from operations		69,659	68,878	160,681	185,539
Gross profit		(4,056)	1,890	7,774	22,394
Other operating and general and administrative expense	[1]	(1,865)	(1,107)	(3,160)	(2,584)
Depreciation and amortization		(705)	(697)	(1,409)	(1,395)
Interest and other non-operating expenses, net		(1,440)	(1,619)	(2,806)	(2,949)
Income (loss) before income taxes		(8,066)	(1,533)	399	15,466
Income tax benefit (expense)		1,716	(27)	(125)	(273)
Net income		(6,350)	(1,560)	274	15,193
Operating Segments [Member]
Revenues from operations		69,659	68,878	160,681	185,539
Revenues from operations		69,659	68,878	160,681	185,539
Operation costs and expenses	[2]	(73,715)	(66,988)	(152,907)	(163,145)
Gross profit		(4,056)	1,890	7,774	22,394
Consolidation, Eliminations [Member]
Revenues from operations	[3]	0	0	0	0
Revenues from operations	[3]	0	0	0	0
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Other operating and general and administrative expense	[1]	(1,151)	(541)	(2,014)	(979)
Depreciation and amortization		(62)	(51)	(123)	(103)
Interest and other non-operating expenses, net		(137)	(197)	(273)	(380)
Income (loss) before income taxes		(1,350)	(789)	(2,410)	(1,462)
Refinery Operations [Member]
Revenues from operations		68,548	67,267	158,463	181,907
Revenues from operations		68,548	67,267	158,463	181,907
Refinery Operations [Member] | Operating Segments [Member]
Revenues from operations		68,548	67,267	158,463	181,907
Revenues from operations		68,548	67,267	158,463	181,907
Operation costs and expenses	[2]	(73,305)	(66,532)	(152,087)	(162,332)
Gross profit		(5,330)	140	5,300	18,404
Other operating and general and administrative expense	[1]	(645)	(410)	(1,054)	(979)
Depreciation and amortization		(301)	(304)	(602)	(608)
Interest and other non-operating expenses, net		(806)	(932)	(1,540)	(1,609)
Income (loss) before income taxes		(7,082)	(1,506)	2,104	15,208
Refinery Operations [Member] | Consolidation, Eliminations [Member]
Revenues from operations	[3]	(573)	(595)	(1,076)	(1,171)
Revenues from operations	[3]	(573)	(595)	(1,076)	(1,171)
Tolling and Terminaling [Member]
Revenues from operations		1,111	1,611	2,218	3,632
Revenues from operations		1,111	1,611	2,218	3,632
Tolling and Terminaling [Member] | Operating Segments [Member]
Revenues from operations		1,111	1,611	2,218	3,632
Revenues from operations		1,111	1,611	2,218	3,632
Operation costs and expenses	[2]	(410)	(456)	(820)	(813)
Gross profit		1,274	1,750	2,474	3,990
Other operating and general and administrative expense	[1]	(69)	(156)	(92)	(626)
Depreciation and amortization		(342)	(342)	(684)	(684)
Interest and other non-operating expenses, net		(497)	(490)	(993)	(960)
Income (loss) before income taxes		366	762	705	1,720
Tolling and Terminaling [Member] | Consolidation, Eliminations [Member]
Revenues from operations	[3]	573	595	1,076	1,171
Revenues from operations	[3]	$ 573	$ 595	$ 1,076	$ 1,171
[1]General and administrative expenses within refinery operations includes the LEH operating fee, related party, other operating expenses, and accretion of asset retirement obligations.[2]Cost of goods sold within tolling and terminaling includes terminal operating expenses and an allocation of other costs (e.g., insurance and maintenance).[3]Fees associated with an intercompany tolling agreement related to naphtha volumes.

Note 4 - Revenue and Segment _6

Note 4 - Revenue and Segment Information - Capital Expenditures (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Capital expenditures	$ 0	$ 102	$ 0	$ 102
Refinery Operations [Member] | Operating Segments [Member]
Capital expenditures	$ 0	$ 102	$ 0	$ 102

Note 4 - Revenue and Segment _7

Note 4 - Revenue and Segment Information - Identifiable Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Identifiable assets	$ 105,949	$ 106,077
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Identifiable assets	2,685	3,048
Refinery Operations [Member] | Operating Segments [Member]
Identifiable assets	86,294	86,565
Tolling and Terminaling [Member] | Operating Segments [Member]
Identifiable assets	$ 16,970	$ 16,464

Note 5 - Concentration of Ris_2

Note 5 - Concentration of Risk (Details Textual) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Jun. 01, 2019	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Cash, Uninsured Amount		$ 800		$ 800		$ 18,200
Related Party [Member]
Accounts Payable		200		200		900
Accounts Receivable, after Allowance for Credit Loss, Current		$ 5,931		$ 5,931		$ 4,184
Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member] | Lazarus Energy Holdings (LEH) [Member]
Concentration Risk, Percentage		38.10%	37.70%	33.90%	33.30%
Crude Supply Agreement With Tartan [Member] | Crude Oil [Member]
Accounts Payable		$ 5,100	$ 0	$ 5,100	$ 0
Long-Term Purchase Commitment, Non-renewal Period (Day)	60 days

Note 5 - Concentration of Ris_3

Note 5 - Concentration of Risk - Risk Exposure (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jan. 01, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jan. 01, 2023 USD ($)
Accounts receivable (including related-party), beginning of period	$ 6,414		$ 6,414		$ 4,300	$ 4,300	$ 1,148
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Number of Significant Customers	2	3	3	3
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
% Total Revenue from Operations	68.90%
Accounts receivable (including related-party), beginning of period	$ 5,900		$ 5,900
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
% Total Revenue from Operations		83.70%	80.50%	72.70%
Accounts receivable (including related-party), beginning of period	$ 5,900	$ 1,500	$ 5,900	$ 1,500

Note 5 - Concentration of Ris_4

Note 5 - Concentration of Risk - Product Sales (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue from operations	$ 69,659	$ 68,878	$ 160,681	$ 185,539
Refinery Operations [Member]
Revenue from operations	$ 68,548	$ 67,267	$ 158,463	$ 181,907
% of revenue	100%	100%	100%	100%
LPG Mix [Member] | Refinery Operations [Member]
Revenue from operations	$ 55	$ 57	$ 116	$ 112
% of revenue	0.10%	0.10%	0.10%	0.10%
Naphtha [Member] | Refinery Operations [Member]
Revenue from operations	$ 14,669	$ 9,174	$ 32,782	$ 29,903
% of revenue	21.40%	13.60%	20.70%	16.40%
Jet Fuel [Member] | Refinery Operations [Member]
Revenue from operations	$ 26,026	$ 25,419	$ 53,420	$ 60,764
% of revenue	38%	37.80%	33.70%	33.40%
HOBM [Member] | Refinery Operations [Member]
Revenue from operations	$ 6,366	$ 10,197	$ 26,901	$ 43,685
% of revenue	9.30%	15.20%	17%	24%
AGO [Member] | Refinery Operations [Member]
Revenue from operations	$ 21,432	$ 22,420	$ 45,244	$ 47,443
% of revenue	31.30%	33.30%	28.60%	26.10%

Note 6 - Prepaid Expenses and_3

Note 6 - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Prepaid insurance	$ 2,542	$ 1,168
Other prepaids	477	230
Prepaid easement renewal fees	20	32
Prepaid crude oil and condensate	0	161
Prepaid Expense and Other Assets, Current	$ 3,039	$ 1,591

Note 7 - Inventory - Schedule o

Note 7 - Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Inventory	$ 39,863	$ 24,576
Naphtha [Member]
Inventory	13,661	8,782
HOBM [Member]
Inventory	13,639	5,144
Jet Fuel [Member]
Inventory	10,290	8,570
Crude Oil and Condensate [Member]
Inventory	1,705	1,494
AGO [Member]
Inventory	275	392
Chemicals [Member]
Inventory	252	160
Propane [Member]
Inventory	31	24
LPG Mix [Member]
Inventory	$ 10	$ 10

Note 8 - Property, Plant and _3

Note 8 - Property, Plant and Equipment, Net - Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Refinery and facilities	$ 72,776	$ 72,675
Land	566	566
Other property and equipment	913	913
Property, Plant and Equipment, Gross, Excluding Construction in Progress	74,255	74,154
Less: Accumulated depreciation and amortization	(24,251)	(22,966)
Property, Plant and Equipment, Net, Excluding Construction in Progress	50,004	51,188
Construction in progress	3,669	3,770
Property, Plant and Equipment, Net	$ 53,673	$ 54,958

Note 9 - Accrued Expenses and_3

Note 9 - Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Insurance	$ 1,687	$ 467
Accrued fines and penalties	407	522
Other payable	272	297
Taxes payable	239	142
Board of director fees payable	63	250
Accrued Liabilities and Other Liabilities, Current	5,727	5,084
Contracts With Customers [Member]
Unearned revenue from contracts	2,896	3,243
Customer Deposits [Member]
Unearned revenue from contracts	$ 163	$ 163

Note 10 - Third-party Long-te_3

Note 10 - Third-party Long-term Debt (Details Textual)			1 Months Ended					3 Months Ended			6 Months Ended			12 Months Ended
		Mar. 31, 2024 USD ($)	Apr. 30, 2023 USD ($)	Oct. 31, 2021	May 31, 2021 USD ($)	Aug. 31, 2020	May 31, 2019	Jun. 30, 2024 USD ($) a		Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) a		Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2006 USD ($)
Restricted Cash, Noncurrent								$ 1,000,000			$ 1,000,000					$ 5,000
Debt Instrument, Face Amount
Amortization of Debt Issuance Costs											101,000		$ 102,000
Repayments of Long-Term Debt											1,237,000		744,000
Small Business Administration SBA [Member] | BDEC Term Loan Due 2051 [Member]
Debt Instrument, Face Amount																2,000,000
Veritex Community Bank [Member] | LE Term Loan Due 2034 [Member]
Debt Instrument, Face Amount																25,000,000
Nonrelated Party [Member]
Amortization of Debt Issuance Costs								50,000		$ 50,000	100,000		100,000
Nonrelated Party [Member] | Kissick Forbearance Agreement [Member]
Debt Instrument, Periodic Payment			$ 500,000								500,000
Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid								400,000			400,000					400,000
Repayments of Notes Payable								1,500,000		$ 1,500,000	3,000,000		$ 1,500,000
Nonrelated Party [Member] | John Kissick [Member] | Kissick Debt [Member]
Debt Instrument, Face Amount								11,700,000	[1]		11,700,000	[1]					$ 8,000,000
Proceeds from Issuance of Debt															$ 3,700,000
Debt Instrument, Periodic Payment	[1]										500,000
Nonrelated Party [Member] | Greater Nevada Credit Union (GNCU) [Member] | NPS Term Loan Due 2031 [Member]
Debt Instrument, Face Amount	[2]							$ 10,000,000			10,000,000
Debt Instrument, Period of Interest Only Payments (Month)				36 months
Debt Instrument, Periodic Payment	[2]										$ 100,000
Area of Land (Acre) | a								56			56
Nonrelated Party [Member] | Small Business Administration SBA [Member]
Debt Instrument, Payment Deferral Period (Month)						30 months
Nonrelated Party [Member] | Small Business Administration SBA [Member] | BDEC Term Loan Due 2051 [Member]
Debt Instrument, Face Amount					$ 500,000
Proceeds from Issuance of Debt														$ 1,500,000
Debt Instrument, Payment Deferral Period (Month)					30 months
Nonrelated Party [Member] | Texas First Rentals, LLC [Member] | Equipment Loan Due 2025 [Member]
Debt Instrument, Face Amount	[3]							$ 70,000			$ 70,000
Debt Instrument, Term (Month)							12 months
Debt Instrument, Periodic Payment	[3]										1,300
Nonrelated Party [Member] | Veritex Community Bank [Member]
Repayments of Long-Term Debt		$ 4,300,000
Escrow Deposit		1,000,000
Legal Fees		$ 40,000
Nonrelated Party [Member] | Veritex Community Bank [Member] | LE Term Loan Due 2034 [Member]
Debt Instrument, Face Amount	[4]							25,000,000			25,000,000
Escrow Deposit								1,000,000			1,000,000
Debt Instrument, Periodic Payment	[4]										300,000
Debt Instrument, Collateral Amount								5,000,000			5,000,000
Nonrelated Party [Member] | Veritex Community Bank [Member]
Restricted Cash, Noncurrent								1,000,000			1,000,000					$ 0
Restricted Cash Noncurrent, Minimum Required Amount								$ 1,000,000			$ 1,000,000
[1]Original principal amount was $8.0 million; pursuant to a 2017 sixth amendment, principal under the Kissick Debt increased by $3.7 million.[2]Loan requires monthly interest-only payments for the first thirty-six (36) months. Afterwards, principal and interest payments are due monthly through loan maturity. First payment due in November 2024.[3]In May 2019, LE entered into 12-month equipment rental agreement with an option to purchase the backhoe at maturity; equipment rental agreement matured in May 2020; in October 2020, LE entered into the Equipment Loan Due 2025 to finance the backhoe purchase; backhoe used at the Nixon facility.[4]Restricted cash, noncurrent totaled $1.0 million and $0.0 at June 30, 2024 and December 31, 2023, respectively. Restricted cash, noncurrent reflects amounts held by Veritex in a payment reserve account, which is required to have a balance of $1.0 million. Although the amount at December 31, 2023 was $0, the payment reserve account was fully replenished on January 2, 2024.

Note 10 - Third-party Long-te_4

Note 10 - Third-party Long-term Debt - Loan Agreements Summary (Details) - USD ($)		6 Months Ended
		Jun. 30, 2024		Dec. 31, 2023	Jun. 30, 2006
Original principal amount
LE Term Loan Due 2034 [Member] | Veritex Community Bank [Member]
Original principal amount				$ 25,000,000
LE Term Loan Due 2034 [Member] | Veritex Community Bank [Member] | Nonrelated Party [Member]
Original principal amount	[1]	$ 25,000,000
Maturity date	[1]	Jun. 30, 2034
Monthly principal and interest payment	[1]	$ 300,000
Interest rate, variable	[1]	2.75%
Kissick Debt (in forbearance)(2)	[1]	2.75%
LRM Term Loan Due 2034 [Member] | Veritex Community Bank [Member]
Original principal amount				$ 10,000,000
LRM Term Loan Due 2034 [Member] | Veritex Community Bank [Member] | Nonrelated Party [Member]
Original principal amount	[1]	$ 10,000,000
Maturity date	[1]	Dec. 31, 2034
Monthly principal and interest payment	[1]	$ 100,000
Interest rate, variable	[1]	2.75%
Kissick Debt (in forbearance)(2)	[1]	2.75%
Kissick Debt [Member] | John Kissick [Member] | Nonrelated Party [Member]
Original principal amount		$ 11,700,000	[2]		$ 8,000,000
Maturity date	[2]	Jan. 31, 2018
Monthly principal and interest payment	[2]	$ 500,000
Interest rate, variable	[2]	6.25%
Kissick Debt (in forbearance)(2)	[2]	6.25%
NPS Term Loan Due 2031 [Member] | Greater Nevada Credit Union (GNCU) [Member] | Nonrelated Party [Member]
Original principal amount	[3]	$ 10,000,000
Maturity date	[3]	Oct. 31, 2031
Monthly principal and interest payment	[3]	$ 100,000
Interest rate, variable	[3]	5.75%
Kissick Debt (in forbearance)(2)	[3]	5.75%
Blue Dolphin Term Loan Due 2051 [Member] | Small Business Administration SBA [Member] | Nonrelated Party [Member]
Original principal amount	[4]	$ 2,000,000
Maturity date	[4]	Jun. 30, 2051
Monthly principal and interest payment	[4]	$ 10,000
Interest rate, variable	[4]	3.75%
Kissick Debt (in forbearance)(2)	[4]	3.75%
LE Term Loan Due 2050 [Member] | Small Business Administration SBA [Member] | Nonrelated Party [Member]
Original principal amount	[5]	$ 150,000
Maturity date	[5]	Aug. 31, 2050
Monthly principal and interest payment	[5]	$ 700
Interest rate, variable	[5]	3.75%
Kissick Debt (in forbearance)(2)	[5]	3.75%
NPS Term Loan Due 2050 [Member] | Small Business Administration SBA [Member] | Nonrelated Party [Member]
Original principal amount	[5]	$ 150,000
Maturity date	[5]	Aug. 31, 2050
Monthly principal and interest payment	[5]	$ 700
Interest rate, variable	[5]	3.75%
Kissick Debt (in forbearance)(2)	[5]	3.75%
Equipment Loan Due 2025 [Member] | Texas First Rentals, LLC [Member] | Nonrelated Party [Member]
Original principal amount	[6]	$ 70,000
Maturity date	[6]	Oct. 31, 2025
Monthly principal and interest payment	[6]	$ 1,300
Interest rate, variable	[6]	4.50%
Kissick Debt (in forbearance)(2)	[6]	4.50%
[1]Restricted cash, noncurrent totaled $1.0 million and $0.0 at June 30, 2024 and December 31, 2023, respectively. Restricted cash, noncurrent reflects amounts held by Veritex in a payment reserve account, which is required to have a balance of $1.0 million. Although the amount at December 31, 2023 was $0, the payment reserve account was fully replenished on January 2, 2024.[2]Original principal amount was $8.0 million; pursuant to a 2017 sixth amendment, principal under the Kissick Debt increased by $3.7 million.[3]Loan requires monthly interest-only payments for the first thirty-six (36) months. Afterwards, principal and interest payments are due monthly through loan maturity. First payment due in November 2024.[4]Original principal amount was $0.5 million; the Blue Dolphin Term Loan Due 2051 was modified to increase the principal amount by $1.5 million. Payments deferred for thirty (30) months; first payment due and paid in November 2023; interest accrues during deferral period; loan not forgivable.[5]Payments deferred for thirty (30) months; first payment made in February 2023; interest accrued during deferral period; loan not forgivable.[6]In May 2019, LE entered into 12-month equipment rental agreement with an option to purchase the backhoe at maturity; equipment rental agreement matured in May 2020; in October 2020, LE entered into the Equipment Loan Due 2025 to finance the backhoe purchase; backhoe used at the Nixon facility.

Note 10 - Third-party Long-te_5

Note 10 - Third-party Long-term Debt - Outstanding Debt (Details) - Nonrelated Party [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Long-term debt	$ 44,136	$ 47,728
Less: Long-term debt, related party, current portion	(15,260)	(39,440)
Less: Unamortized debt issue costs	(1,816)	(1,947)
Less: Accrued interest payable	(271)	(2,596)
Long-Term Debt, Excluding Current Maturities	26,789	3,745
Veritex Community Bank [Member] | LE Term Loan Due 2034 [Member]
Long-term debt	19,333	19,858
Less: Accrued interest payable	(51)	(181)
Veritex Community Bank [Member] | LRM Term Loan Due 2034 [Member]
Long-term debt	8,067	8,260
Less: Accrued interest payable	(69)	(70)
John Kissick [Member] | Kissick Debt [Member]
Long-term debt	4,306	7,147
Less: Accrued interest payable	0	(2,169)
Greater Nevada Credit Union (GNCU) [Member] | NPS Term Loan Due 2031 [Member]
Long-term debt	9,975	9,975
Less: Accrued interest payable	(17)	(17)
Small Business Administration SBA [Member] | BDEC Term Loan Due 2051 [Member]
Long-term debt	2,114	2,135
Less: Accrued interest payable	(114)	(135)
Small Business Administration SBA [Member] | LE Term Loan Due 2050 [Member]
Long-term debt	160	162
Less: Accrued interest payable	(10)	(12)
Small Business Administration SBA [Member] | NPS Term Loan Due 2050 [Member]
Long-term debt	160	162
Texas First Rentals, LLC [Member] | Equipment Loan Due 2025 [Member]
Long-term debt	$ 21	$ 29

Note 10 - Third-party Long-te_6

Note 10 - Third-party Long-term Debt - Unamortized Debt Issuance Costs (Details) - Nonrelated Party [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Less: Accumulated amortization	$ (1,356)	$ (1,225)
Debt Issuance Costs, Net	1,816	1,947
Veritex Community Bank [Member] | LE Term Loan Due 2034 [Member]
Unamortized debt issue costs, gross	1,674	1,674
Veritex Community Bank [Member] | LRM Term Loan Due 2034 [Member]
Unamortized debt issue costs, gross	768	768
Greater Nevada Credit Union (GNCU) [Member] | NPS Term Loan Due 2031 [Member]
Unamortized debt issue costs, gross	$ 730	$ 730

Note 10 - Third-party Long-te_7

Note 10 - Third-party Long-term Debt - Accrued Interest (Details) - Nonrelated Party [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Accrued interest	$ 271	$ 2,596
Less: Accrued interest payable	(271)	(2,596)
Long-term Interest Payable, Net of Current Portion	0	0
Kissick Debt [Member] | John Kissick [Member]
Accrued interest	0	2,169
LE Term Loan Due 2034 [Member] | Veritex Community Bank [Member]
Accrued interest	51	181
LRM Term Loan Due 2034 [Member] | Veritex Community Bank [Member]
Accrued interest	69	70
NPS Term Loan Due 2031 [Member] | Greater Nevada Credit Union (GNCU) [Member]
Accrued interest	17	17
BDEC Term Loan Due 2051 [Member] | Small Business Administration SBA [Member]
Accrued interest	114	135
LE Term Loan Due 2050 [Member] | Small Business Administration SBA [Member]
Accrued interest	10	12
NPS Term Loan Due 2053 [Member] | Small Business Administration SBA [Member]
Accrued interest	$ 10	$ 12

Note 11 - AROs (Details Textual

Note 11 - AROs (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Jan. 26, 2024	Dec. 31, 2023	Oct. 24, 2023	Dec. 31, 2022
Increase (Decrease) in Asset Retirement Obligations	$ (1,505)	$ 0
Asset Retirement Obligation					$ 4,504		$ 3,710
Loss Contingency, Estimate of Possible Loss	1,505				823
Blue Dolphin Pipe Line Company (BDPL) [Member]
Asset Retirement Obligation, Liabilities Settled	1,500	800
Increase (Decrease) in Asset Retirement Obligations		$ 1,600
Asset Retirement Obligation	3,000				4,500
Blue Dolphin Pipe Line Company (BDPL) [Member] | Bureau of Safety and Environmental Enforcement (BSEE) [Member]
Estimated Litigation Liability	0				0
Asset Retirement Obligation	3,000				$ 4,500
Blue Dolphin Pipe Line Company (BDPL) [Member] | Bureau of Safety and Environmental Enforcement (BSEE) [Member] | Civil Penalty [Member]
Loss Contingency, Estimate of Possible Loss			$ 200	$ 200		$ 200
Loss Contingency Accrual	$ 200

Note 11 - AROs - ARO Liability

Note 11 - AROs - ARO Liability (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
AROs, at the beginning of the period			$ 4,504	$ 3,710	$ 3,710
Changes in estimates of existing obligations			0		1,558
Liabilities settled	$ (1,505)		(1,505)		(823)
Accretion of asset retirement obligations	0	$ 24	0	$ 59	59
Less: AROs, current portion	(2,999)		(2,999)		(4,504)
Long-term AROs, at the end of the period	$ 0		$ 0		$ 0

Note 12 - Lease Obligations (De

Note 12 - Lease Obligations (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 01, 2023	Aug. 31, 2023
Operating Lease, Expense	$ 300,000	$ 300,000	$ 600,000	$ 400,000
Lazarus Energy Holdings (LEH) [Member]
Sublease Income	10,000	10,000	20,000	20,000
Office Lease of Corporate Headquarters in Houston, Texas [Member]
Rent per Square Foot					$ 30	$ 31
Lessee, Operating Lease, Monthly Rent Expense					$ 20,000
Office Lease of Corporate Headquarters in Houston, Texas [Member] | Lazarus Energy Holdings (LEH) [Member]
Sublease Income	$ 10,000	$ 10,000	$ 20,000	$ 20,000

Note 12 - Lease Obligations - L

Note 12 - Lease Obligations - Lease-related Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Operating lease ROU assets	$ 995	$ 787
Less: Accumulated amortization on operating lease assets	(955)	(629)
Total lease assets	40	158
Operating lease, current	38	147
Operating lease, noncurrent	0	0
Total lease liabilities	$ 38	$ 147

Note 12 - Lease Obligations - W

Note 12 - Lease Obligations - Weighted Average Remaining Lease Term and Discount Rate (Details)	Jun. 30, 2024
Operating lease, Weighted average remaining lease term in years (Year)	2 months 1 day
Operating lease, Weighted average discount rate	8.25%

Note 12 - Lease Obligations -_2

Note 12 - Lease Obligations - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating lease costs	$ 62	$ 51	$ 124	$ 103
Short-term lease expense, related party	300	300	600	400
Total lease cost	$ 362	$ 351	$ 724	$ 503

Note 12 - Lease Obligations - S

Note 12 - Lease Obligations - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating cash flows for operating lease	$ 55	$ 59	$ 109	$ 116

Note 12 - Lease Obligations - M

Note 12 - Lease Obligations - Maturities of Lease Liabilities (Details) $ in Thousands	Jun. 30, 2024 USD ($)
2025	$ 38
Lessee, Operating Lease, Liability, to be Paid	$ 38

Note 12 - Lease Obligations - F

Note 12 - Lease Obligations - Future Minimum Annual Lease Commitments (Details) $ in Thousands	Jun. 30, 2024 USD ($)
2025	$ 38
Lessee, Operating Lease, Minimum Lease Commitments, to be Paid	$ 38

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2012
Operating Loss Carryforwards	$ 27,612	$ 28,640	$ 50,771	$ 16,300
Operating Loss Carryforwards, Estimate of Annual Use Limitation				600
Operating Loss Carryforwards, Estimate of Expiring Unused				$ 6,700

Note 13 - Income Taxes - Provis

Note 13 - Income Taxes - Provision for Income Tax Benefit (Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Federal	$ 188	$ (5)	$ (27)	$ (120)
State	37	(22)	(44)	(153)
Federal	1,491	331	(54)	(3,096)
Change in valuation allowance	0	(331)	0	3,096
Total provision for income taxes	$ 1,716	$ (27)	$ (125)	$ (273)

Note 13 - Income Taxes - Deferr

Note 13 - Income Taxes - Deferred Income Taxes (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
NOL and capital loss carryforwards	$ 5,798	$ 6,014
Business interest expense	3,063	2,534
Start-up costs (crude oil and condensate processing facility)	212	254
ARO liability/deferred revenue	629	946
Other	81	54
Total deferred tax assets	9,783	9,802
Basis differences in property and equipment	(8,401)	(8,366)
Total deferred tax liabilities	(8,401)	(8,366)
Deferred Tax Assets (Liabilities), Gross	1,382	1,436
Deferred tax assets (liabilities), net	$ 1,382	$ 1,436

Note 13 - Income Taxes - NOL Ca

Note 13 - Income Taxes - NOL Carryforwards (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Balance at December 31, 2022	$ 28,640	$ 50,771
Net operating losses used and expired	(1,028)	(22,131)
Balance at December 31, 2023	27,612	28,640
Pre-Ownership Change [Member]
Balance at December 31, 2022	4,509	5,147
Net operating losses used and expired	(638)	(638)
Balance at December 31, 2023	3,871	4,509
Post-ownership change [Member]
Balance at December 31, 2022	24,131	45,624
Net operating losses used and expired	(390)	(21,493)
Balance at December 31, 2023	$ 23,741	$ 24,131

Note 14 - Earnings and Divide_3

Note 14 - Earnings and Dividends Per Share (Details Textual) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Weighted Average Number of Shares Outstanding, Diluted, Adjustment (in shares)	0	0	0	0

Note 14 - Earnings and Divide_4

Note 14 - Earnings and Dividends Per Share - Reconciliation Between Basic and Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net income (loss)	$ (6,350)	$ (1,560)	$ 274	$ 15,193
Basic and diluted income (loss) per share (in dollars per share)	$ (0.43)	$ (0.1)	$ 0.02	$ 1.02
Basic and diluted shares used in computing earnings per share (in shares)	14,921,968	14,921,968	14,921,968	14,921,968

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Details Textual)			1 Months Ended					6 Months Ended	11 Months Ended
	Feb. 19, 2024 USD ($)	May 09, 2019	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Apr. 30, 2023 USD ($)	Jan. 31, 2023 USD ($)	Oct. 31, 2021 USD ($)	Jun. 30, 2024 USD ($)	Nov. 30, 2022 USD ($)	Mar. 31, 2024 USD ($)	Jan. 26, 2024 USD ($)	Dec. 31, 2023 USD ($)	Oct. 24, 2023 USD ($)	Dec. 31, 2022 USD ($)	Oct. 24, 2022 bbl	Mar. 31, 2018 USD ($)	Feb. 28, 2018 USD ($)
Loss Contingency, Estimate of Possible Loss								$ 1,505,000				$ 823,000
Asset Retirement Obligation												4,504,000		$ 3,710,000
Payments for Loans				$ 200,000	$ 1,100,000	$ 1,500,000
Proceeds from Sale of Oil and Gas Property and Equipment					$ 185,000
Surety Bonds								230,000				230,000
Civil Penalty								200,000			$ 200,000		$ 200,000
Rli Surety Bonds [Member]
Customer Funds								1,250,000
Collateralized Financings								200,000
Letters of Credit Outstanding, Amount								$ 1,000,000
Guarantor Obligations, Liquidation Proceeds, Percentage								50%
Rli Surety Bonds [Member] | Minimum [Member]
Customer Funds								$ 1,250,000
Rli Surety Bonds [Member] | Maximum [Member]
Customer Funds								300,000
Informal Settlement Agreement With OSHA [Member]
Litigation Settlement, Fee Expense									$ 50,000
RLI Filing for Injunction of Payment [Member] | Pending Litigation [Member]
Loss Contingency, Damages Sought, Value	$ 1,000,000
TCEQ Proposed Agreed Order [Member] | Pending Litigation [Member]
Estimated Litigation Liability								400,000
Loss Contingency, Damages Sought, Value			$ 350,000				$ 400,000
Blue Dolphin Pipe Line Company (BDPL) [Member]
Asset Retirement Obligation								3,000,000				4,500,000
Blue Dolphin Pipe Line Company (BDPL) [Member] | Bureau of Safety and Environmental Enforcement (BSEE) [Member]
Estimated Litigation Liability								0				0
Asset Retirement Obligation								3,000,000				4,500,000
Blue Dolphin Pipe Line Company (BDPL) [Member] | Bureau of Safety and Environmental Enforcement (BSEE) [Member] | Civil Penalty [Member]
Loss Contingency, Estimate of Possible Loss										$ 200,000	$ 200,000		$ 200,000
Blue Dolphin Pipe Line Company (BDPL) [Member] | Bureau of Ocean Energy Management (BOEM) [Member]
Estimated Litigation Liability								0				0
Financial Assurance for Decommissioning of Pipeline in Federal Waters																	$ 900,000
Additional Financial Assurance for Pipeline Rights-of-way																$ 4,800,000
Number of Pipeline Rights-of-way																5
Financial Assurance Increase (decrease) For Pipeline																$ 3,900,000
Surety Bonds								900,000				$ 900,000
Credit-baked Surety Bonds								700,000
Cash-backed Surety Bonds								$ 200,000
Pilot Travel Centers LLC [Member] | Terminal Services Agreement With Nixon [Member]
Long-Term Purchase Commitment, Non-renewal Period (Day)		60 days
Oil and Gas Properties, Volume Sold (Barrel of Oil) | bbl															185,000