Artesian Resources (ARTNA) 10-Q 7 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	3 Months Ended
	Mar. 31, 2015	1-May-15	Jun. 30, 2014
Entity Information [Line Items]
Entity Registrant Name	Artesian Resources Corporation
Entity Central Index Key	863110
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Class A Stock [Member]
Entity Information [Line Items]
Entity Public Float			$174,721,000
Entity Common Stock, Shares Outstanding		8,039,917
Class B Stock [Member]
Entity Information [Line Items]
Entity Public Float			$6,052,000
Entity Common Stock, Shares Outstanding		881,452

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
ASSETS
Utility plant, at original cost (less accumulated depreciation 2015-$99,974; 2014-$97,932)	$395,126	$393,793
Current assets
Cash and cash equivalents	353	243
Accounts receivable (less allowance for doubtful accounts 2015 - $292; 2014 - $250)	6,098	5,065
Income tax receivable	2,453	3,068
Unbilled operating revenues	1,475	3,314
Materials and supplies	1,854	1,890
Prepaid property taxes	787	1,401
Prepaid expenses and other	1,489	1,667
Total current assets	14,509	16,648
Other assets
Non-utility property (less accumulated depreciation 2015 - $489; 2014 - $468)	4,015	4,030
Other deferred assets, net	5,314	5,181
Total other assets	9,329	9,211
Regulatory assets, net	2,546	2,561
Total Assets	421,510	422,213
Stockholders' equity
Common stock	8,920	8,912
Preferred stock	0	0
Additional paid-in capital	92,744	92,545
Retained earnings	22,821	24,148
Total stockholders' equity	124,485	125,605
Long-term debt, net of current portion	104,557	104,954
Total stockholders' equity and long term debt	229,042	230,559
Current liabilities
Lines of credit	13,702	18,491
Overdraft payable	861	141
Current portion of long-term debt	1,272	1,245
Accounts payable	3,431	3,783
Dividends payable	1,947	0
Accrued expenses	1,788	1,513
Deferred income taxes	543	812
Accrued interest	1,193	1,428
Customer deposits	710	713
Other	2,774	2,066
Total current liabilities	28,221	30,192
Commitments and contingencies	0	0
Deferred credits and other liabilities
Net advances for construction	9,947	10,228
Postretirement benefit obligation	268	268
Deferred investment tax credits	576	581
Utility plant retirement cost obligation	925	913
Deferred income taxes	58,054	57,043
Total deferred credits and other liabilities	69,770	69,033
Net contributions in aid of construction	94,477	92,429
Liabilities and Stockholders' equity	$421,510	$422,213

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS Parenthetical (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
ASSETS
Utility plant, at original cost (less accumulated depreciation)	$99,974	$97,932
Current assets
Accounts receivable (allowance for doubtful accounts)	292	250
Other assets
Non utility property (less accumulated depreciation)	$489	$468

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Operating revenues
Water sales	$16,038	$15,084
Other utility operating revenue	862	793
Non-utility operating revenue	1,062	1,023
Total Operating Revenues	17,962	16,900
Operating expenses
Utility operating expenses	8,661	8,517
Non-utility operating expenses	521	558
Depreciation and amortization	2,209	2,138
State and federal income taxes	1,764	1,401
Property and other taxes	1,135	1,140
Total Operating Expenses	14,290	13,754
Operating income	3,672	3,146
Other income (expense), net
Allowance for funds used during construction (AFUDC)	24	51
Miscellaneous	590	622
Income before interest charges	4,286	3,819
Interest charges	1,748	1,736
Net income	$2,538	$2,083
Income per common share:
Basic (in dollars per share)	$0.28	$0.24
Diluted (in dollars per share)	$0.28	$0.23
Weighted average common shares outstanding
Basic (in shares)	8,917	8,845
Diluted (in shares)	8,955	8,899
Cash dividends per share of common stock	$0.22	$0.21

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$2,538	$2,083
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,209	2,138
Deferred income taxes, net	737	258
Stock compensation	33	34
AFUDC, equity portion	-16	-33
Changes in assets and liabilities:
Accounts receivable, net of allowance for doubtful accounts	-1,033	236
Income taxes receivable	615	182
Unbilled operating revenues	1,839	269
Materials and supplies	36	-163
Prepaid property taxes	614	728
Prepaid expenses and other	178	-12
Other deferred assets	-174	-173
Regulatory assets	0	2
Accounts payable	-352	-644
Accrued expenses	275	208
Accrued interest	-235	135
Customer deposits and other, net	705	-194
NET CASH PROVIDED BY OPERATING ACTIVITIES	7,969	5,054
CASH FLOWS USED IN INVESTING ACTIVITIES
Capital expenditures (net of AFUDC, equity portion)	-3,609	-2,730
Proceeds from sale of assets	6	9
NET CASH USED IN INVESTING ACTIVITIES	-3,603	-2,721
CASH FLOWS FROM FINANCING ACTIVITIES
Net repayments under lines of credit agreements	-4,789	-2,563
Increase in overdraft payable	720	450
Net advances and contributions in aid of construction	1,896	984
Change in deferred debt issuance costs	30	30
Net proceeds from issuance of common stock	174	667
Dividends paid	-1,917	-1,845
Issuance of long-term debt	0	335
Principal repayments of long-term debt	-370	-362
NET CASH USED IN FINANCING ACTIVITIES	-4,256	-2,304
NET INCREASE IN CASH AND CASH EQUIVALENTS	110	29
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	243	422
CASH AND CASH EQUIVALENTS AT END OF PERIOD	353	451
Supplemental Disclosures of Cash Flow Information:
Utility plant received as construction advances and contributions	299	109
Interest paid	1,983	1,601
Income taxes paid	$80	$474

GENERAL

GENERAL	3 Months Ended
	Mar. 31, 2015
GENERAL [Abstract]
GENERAL	NOTE 1 – GENERAL
	Artesian Resources Corporation, or Artesian Resources, includes income from the earnings of our eight wholly owned subsidiaries and the income derived from our Service Line Protection Plans described below. The terms "we", "our", "Artesian" and the "Company" as used herein refer to Artesian Resources and its subsidiaries.
	DELAWARE REGULATED SUBSIDIARIES
	Artesian Water Company, Inc., or Artesian Water, our principal subsidiary, is the oldest and largest public water utility in the State of Delaware and has been providing water service within the state since 1905. Artesian Water distributes and sells water to residential, commercial, industrial, governmental, municipal and utility customers throughout the State of Delaware. In addition, Artesian Water provides services to other water utilities, including operations and billing functions, and also has contract operation agreements with private and municipal water providers. We also provide water for public and private fire protection to customers in our service territories.
	Artesian Wastewater Management, Inc., or Artesian Wastewater, is a regulated entity that owns wastewater collection and treatment infrastructure and provides wastewater services to customers in Delaware as a regulated public wastewater service company. As of March 31, 2015, Artesian Wastewater owned and operated four wastewater treatment facilities, which are capable of treating approximately 730,000 gallons per day and can be expanded to treat approximately 1.6 million gallons per day, or mgd.
	MARYLAND REGULATED SUBSIDIARIES
	Artesian Water Maryland, Inc., or Artesian Water Maryland, began operations in August 2007. Artesian Water Maryland distributes and sells water to residential, commercial, industrial and municipal customers in Cecil County, Maryland.
	Artesian Wastewater Maryland, Inc., or Artesian Wastewater Maryland, is a regulated wastewater entity in the State of Maryland and was incorporated on June 3, 2008. Artesian Wastewater Maryland is able to provide public wastewater services to customers in the State of Maryland.
	PENNSYLVANIA REGULATED SUBSIDIARY
	Artesian Water Pennsylvania, Inc., or Artesian Water Pennsylvania, began operations upon receiving recognition as a regulated public water utility by the Pennsylvania Public Utility Commission, or PAPUC, in 2002. It provides water service to a residential community in Chester County. Artesian Water Pennsylvania filed an application with the PAPUC to increase our service area in Pennsylvania, which was approved and a related order was entered on February 4, 2005. This application involved specific developments, in which we expect modest future growth.
	OTHER SUBSIDIARIES
	Our three other subsidiaries, none of which are regulated, are Artesian Utility Development, Inc., or Artesian Utility, Artesian Development Corporation, or Artesian Development, and Artesian Consulting Engineers, Inc., or Artesian Consulting Engineers.
	Artesian Utility was formed in 1996. It designs and builds water and wastewater infrastructure and provides contract water and wastewater services on the Delmarva Peninsula. Artesian Utility also evaluates land parcels, provides recommendations to developers on the size of water or wastewater facilities and the type of technology that should be used for treatment at such facilities, and operates water and wastewater facilities in Delaware for municipal and governmental organizations. Artesian Utility also contracts with developers for design and construction of wastewater facilities within the Delmarva Peninsula, using a number of different technologies for treatment of wastewater at each facility. Artesian Utility also operates the Water Service Line Protection Plan, or WSLP Plan, and the Sewer Service Line Protection Plan, or SSLP Plan.
	We currently operate wastewater treatment facilities for the town of Middletown, in southern New Castle County, or Middletown, under a 20-year contract that expires in July 2022. The facilities include two wastewater treatment stations with capacities of up to approximately 2.5 mgd and 250,000 gallons per day, respectively. We also operate a wastewater disposal facility in Middletown in order to support the 2.5 mgd wastewater facility. One of the wastewater treatment facilities in Middletown now provides reclaimed wastewater for use in spray irrigation on public and agricultural lands in the area.
	Artesian Utility has operated the WSLP Plan and the SSLP Plan since April 2012. Artesian Resources initiated the WSLP Plan in March 2005. The WSLP Plan covers all parts, material and labor required to repair or replace participating customers' leaking water service lines up to an annual limit. The WSLP Plan was expanded in the second quarter of 2008 to include maintenance or repair to customers' sewer lines. The SSLP Plan covers all parts, material and labor required to repair or replace participating customers' leaking or clogged sewer lines up to an annual limit. Also, in the second quarter of 2010, the WSLP Plan and SSLP Plan were extended to include non-utility customers of Artesian Resources. As of March 31, 2015, approximately 19,000, or 27.4%, of our eligible water customers signed up for the WSLP Plan, approximately 14,300, or 20.5%, of our eligible customers signed up for the SSLP Plan and approximately 1,000 non-customer participants signed up for either the WSLP Plan or SSLP Plan.
	Artesian Development is a real estate holding company that owns properties, including land zoned for office buildings, a water treatment plant and wastewater facility, as well as property for current operations, including an office facility in Sussex County, Delaware. The facility consists of approximately 10,000 square feet of office space along with nearly 10,000 square feet of warehouse space. This facility allows all of our Sussex County, Delaware operations to be housed in one central location.
	Artesian Consulting Engineers no longer offers development and architectural services to outside third parties. Artesian will continue to provide design and engineering contract services through our Artesian Utility subsidiary.

BASIS_OF_PRESENTATION_AND_ADJU

BASIS OF PRESENTATION AND ADJUSTMENTS	3 Months Ended
	Mar. 31, 2015
BASIS OF PRESENTATION AND ADJUSTMENTS [Abstract]
BASIS OF PRESENTATION AND ADJUSTMENTS	NOTE 2 – BASIS OF PRESENTATION AND ADJUSTMENTS
	Basis of Presentation
	The unaudited condensed consolidated financial statements are presented in accordance with the requirements of Form 10-Q and consequently do not include all the disclosures required in the financial statements included in the Company's annual report on Form 10-K. Accordingly, these financial statements and related notes should be read in conjunction with the financial statements and related notes in the Company's annual report on Form 10-K for fiscal year 2014 as filed with the Securities and Exchange Commission on March 13, 2015.
	The condensed consolidated financial statements include the accounts of Artesian Resources Corporation and its wholly owned subsidiaries, including its principal operating company, Artesian Water. In the opinion of the Company, the accompanying unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the Company's balance sheet position as of March 31, 2015, the results of operations for the three month periods ended March 31, 2015 and 2014 and the cash flows for the three month periods ended March 31, 2015 and 2014.
	The results of operations for the interim periods presented are not necessarily indicative of the results for the full year or for future periods.

STOCK_COMPENSATION_PLANS

STOCK COMPENSATION PLANS	3 Months Ended
	Mar. 31, 2015
STOCK COMPENSATION PLANS [Abstract]
STOCK COMPENSATION PLANS	NOTE 3 – STOCK COMPENSATION PLANS
	On May 25, 2005, the Company's stockholders approved a new Equity Compensation Plan, referred to as the 2005 Equity Compensation Plan, or the Plan, which authorizes up to 500,000 shares of Class A Non-Voting Common Stock, or Class A Stock, for issuance. The Company accounts for stock options issued after January 1, 2006 under Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC Topic, 718. For the three months ended March 31, 2015, compensation expense of approximately $33,000 was recorded for stock options granted in May 2014. Approximately $34,000 in compensation expense was recorded during the three months ended March 31, 2014 for stock options granted in May 2013.  Costs were determined based on the fair value at the grant dates and those costs are being charged to income over the service period associated with the grants.
	There was no stock compensation cost capitalized as part of an asset.
	The fair value of each option grant is estimated using the Black-Scholes-Merton option pricing model with the following weighted-average assumptions used for grants issued in 2014 and 2013. All options were granted at market value with a 10-year option term with a vesting period of one year from the date of grant.
		2014		2013
	Expected Dividend Yield	3.88	%	3.63	%
	Expected Stock Price Volatility	26.5	%	26.16	%
	Weighted Average Risk-Free Interest Rate	2.24	%	1.68	%
	Weighted Average Expected Life of Options (in years)	7.52		9.41
	The expected dividend yield is the dividend yield at grant. The expected volatility is the standard deviation of the change in the natural logarithm of the stock price (expressed as an annual rate) for the expected term shown above. The expected term was based on historic exercise patterns for similar grants. The risk-free interest rate is calculated from the Treasury Constant Maturity rates as of the date of the grants.
	The following summary reflects changes in the shares of Class A Stock underlying options for the three months ended March 31, 2015:
			Option Shares			Weighted Average Exercise Price		Weighted Average Remaining Life (Yrs.)		Aggregate Intrinsic Value (in thousands)
	Plan options
	Outstanding at January 1, 2015			376,250		$	19.52			$	1,157
	Granted			–			–				–
	Exercised			–			–				–
	Expired			–			–				–
	Outstanding at March 31, 2015			376,250		$	19.52		4.24	$	762
	Options exercisable at March 31, 2015			342,500		$	19.29		3.76	$	762
	There were no options exercised in the three month period ended March 31, 2015.
	The following summary reflects changes in the non-vested shares of Class A Stock underlying options for the three months ended March 31, 2015:
	Non-vested Shares		Option Shares			Weighted Average Grant – Date Fair Value Per Option
	Non-vested at January 1, 2015			33,750		$	3.95
	Granted			–			–
	Vested			–			–
	Canceled			–			–
	Non-vested at March 31, 2015			33,750		$	3.95
	As of March 31, 2015, there was $13,000 of total unrecognized expense related to non-vested option shares granted under the Plan. The cost will be recognized over the remaining 0.10 year vesting period of the unvested options.

REGULATORY_ASSETS

REGULATORY ASSETS	3 Months Ended
	Mar. 31, 2015
REGULATORY ASSETS [Abstract]
REGULATORY ASSETS
	NOTE 4 - REGULATORY ASSETS
	FASB ASC Topic 980 stipulates generally accepted accounting principles for companies whose rates are established or subject to approvals by a third-party regulatory agency. Certain expenses are recoverable through rates charged to our customers, without a return on investment, and are deferred and amortized during future periods using various methods as permitted by the Delaware Public Service Commission, or DEPSC, the Maryland Public Service Commission, or MDPSC, and the Pennsylvania Public Utility Commission, or PAPUC. Depreciation and salary study expenses are amortized on a straight-line basis over a period of five years. All other expenses related to Delaware rate proceedings and applications to increase rates are amortized on a straight line basis over a period of two years. Other expenses related to Maryland rate proceedings and applications to increase rates are amortized on a straight line basis over a period of five years or until the next rate increase application. The postretirement benefit obligation is the recognition of an offsetting regulatory asset as it relates to the accrual of the expected cost of providing postretirement health care and life insurance benefits to retired employees when they render the services necessary to earn the benefits. The deferred income taxes will be amortized over future years as the tax effects of temporary differences that previously flowed through to our customers are reversed. Goodwill was recognized as a result of the acquisition of Mountain Hill in August 2008 and is currently being amortized on a straight-line basis over a period of fifty years. Deferred acquisition and franchise costs are the result of due diligence costs related to the December 2011 purchase of water assets in Cecil County, Maryland and the November 2010 purchase of the Port Deposit, Maryland water assets. Amortization of these deferred acquisition costs began once the acquired assets were placed into service. The amortization of the Port Deposit acquisition began in November 2010 and the amortization of the Cecil County acquisition began in December 2011. These acquisition costs will be amortized over a period of twenty years, while the franchise costs will be amortized over a period of eighty years.
	Regulatory assets, net of amortization, comprise:
		(in thousands)
		31-Mar-15			31-Dec-14
	Postretirement benefit obligation		$	384		$	384
	Deferred income taxes			457			461
	Goodwill			323			325
	Deferred acquisition and franchise costs			747			756
	Expense of rate and regulatory proceedings			635			635
			$	2,546		$	2,561
	Artesian Water contributed $29,000 to its postretirement benefit plan in the first three months of 2015. These contributions consist of insurance premium payments for medical, dental and life insurance benefits made on behalf of the Company's eligible retired employees.

NET_INCOME_PER_COMMON_SHARE_AN

NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE	3 Months Ended
	Mar. 31, 2015
NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE [Abstract]
NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE	NOTE 5 - NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE
	Basic net income per share is based on the weighted average number of common shares outstanding. Diluted net income per share is based on the weighted average number of common shares outstanding and the potentially dilutive effect of employee stock options.
	The following table summarizes the shares used in computing basic and diluted net income per share:
		For the Three Months
		Ended March 31,
		2015	2014
		(in thousands)
	Weighted average common shares outstanding during the period for Basic computation	8,917	8,845
	Dilutive effect of employee stock options	38	54
	Weighted average common shares outstanding during the period for Diluted computation	8,955	8,899
	For the three months ended March 31, 2015, employee stock options to purchase 67,500 shares of common stock were excluded from the calculations of diluted net income per share, as the calculated proceeds from the options' exercise were greater than the average market price of the Company's common stock during this period.
	The Company has 15,000,000 authorized shares of Class A Stock and 1,040,000 authorized shares of Class B Stock. As of March 31, 2015, 8,038,721 shares of Class A Stock and 881,452 shares of Class B Stock were issued and outstanding. As of March 31, 2014, 7,982,317 shares of Class A Stock and 881,452 shares of Class B Stock were issued and outstanding. The par value for both classes is $1.00 per share. For the three months ended March 31, 2015 and March 31, 2014, the Company issued 8,044 and 33,748 shares of Class A Stock, respectively.
	Equity per common share was $13.96 and $14.14 at March 31, 2015 and December 31, 2014, respectively. These amounts were computed by dividing common stockholders' equity by the number of weighted average shares of common stock outstanding on March 31, 2015 and December 31, 2014, respectively.

REGULATORY_PROCEEDINGS

REGULATORY PROCEEDINGS	3 Months Ended
	Mar. 31, 2015
REGULATORY PROCEEDINGS [Abstract]
REGULATORY PROCEEDINGS	NOTE 6 - REGULATORY PROCEEDINGS
	Our water and wastewater utilities generate operating revenue from customers based on rates that are established by state Public Service Commissions through a rate setting process that may include public hearings, evidentiary hearings and the submission of evidence and testimony in support of the requested level of rates by the Company.
	We are subject to regulation by the following state regulatory commissions: The DEPSC regulates both Artesian Water and Artesian Wastewater. Artesian Water Maryland and Artesian Wastewater Maryland are subject to the regulatory jurisdiction of the MDPSC, and Artesian Water Pennsylvania is subject to the regulatory jurisdiction of the PAPUC.
	Rate Proceedings
	Our regulated utilities periodically seek rate increases to cover the cost of increased operating expenses, increased financing expenses due to additional investments in utility plant and other costs of doing business. In Delaware, utilities are permitted by law to place rates into effect, under bond, on a temporary basis pending completion of a rate increase proceeding. The first temporary increase may be up to the lesser of $2.5 million on an annual basis or 15% of gross water sales. Should the rate case not be completed within seven months, by law, the utility may put the entire requested rate relief, up to 15% of gross water sales, in effect under bond until a final resolution is ordered and placed into effect. If any such rates are found to be in excess of rates the DEPSC finds to be appropriate, the utility must refund the portion found to be in excess to customers with interest. The timing of our rate increase requests are therefore dependent upon the estimated cost of the administrative process in relation to the investments and expenses that we hope to recover through the rate increase. We can provide no assurances that rate increase requests will be approved by applicable regulatory agencies and, if approved, we cannot guarantee that these rate increases will be granted in a timely or sufficient manner to cover the investments and expenses for which we initially sought the rate increase.
	On April 11, 2014, Artesian Water filed a request with the DEPSC to implement new rates to meet a requested increase in revenue of 15.90% or approximately $10.0 million, on an annualized basis. The actual effective requested increase is less than 15.90%, since, in accordance with applicable law, Artesian Water had been permitted to recover specific investments made in infrastructure through the assessment of a cumulative 3.32% Distribution System Improvement Charge, or DSIC. Since the DSIC rate is required to be set to zero when temporary rates are placed into effect, customers would experience an incremental increase of 12.58%, the net of the overall 15.90% requested increase less the DSIC rate of 3.32% previously in effect, if the requested increase is granted in full by the DEPSC. The DSIC rate of 3.32% was set to zero when the first step of temporary rates designed to generate an increase of 3.98%, or $2.5 million on an annual basis, was placed into effect on June 10, 2014. A second step of temporary rates designed to generate an increase of 7.17%, or $4.5 million, on an annualized basis, was placed into effect on November 13, 2014, until permanent rates are determined by the DEPSC. A portion of the second step of temporary increases was held in reserve based on an estimated outcome and is not reflected in income. The new rates are designed to support Artesian Water's ongoing capital improvement program and to cover increased costs of operations, including water quality testing, chemicals and electricity for water treatment, taxes, labor and benefits. Artesian Water's last request to implement new rates was filed in April 2011.
	On January 18, 2013, Artesian Wastewater filed an application with the DEPSC to revise its rates and charges for wastewater services concerning territories located in Kent and Sussex County, Delaware. Artesian Wastewater requested authorization to implement proposed rates for wastewater services to meet a requested increase in revenue of approximately $343,000, or 34.80%, on an annualized basis. The new rates are designed to support Artesian Wastewater's ongoing capital improvement program and to cover increased costs of operations. On August 6, 2013, Artesian Wastewater, the Staff of the Delaware Public Service Commission and the Division of the Public Advocate entered into an agreement to settle Artesian Wastewater's application for an increase in rates. On October 8, 2013, the DEPSC approved the settlement agreement authorizing a two-step increase in rates, with the first step effective upon approval of the settlement and the second step effective one year thereafter.  The increase in rates was fully implemented as of December 31, 2014. Based on the current number of households, at the time of the settlement, the new rates amount to approximately $174,000 in additional annual revenue.  The settlement also authorized a return on equity of 10%.
	Other Proceedings
	Delaware law permits water utilities to put into effect, on a semi-annual basis, increases related to specific types of distribution system improvements through a Distribution System Improvement Charge, or DSIC. This charge may be implemented by water utilities between general rate increase applications that normally recognize changes in a water utility's overall financial position. The DSIC approval process is less costly when compared to the approval process for general rate increase requests. The DSIC rate applied between base rate filings is capped at 7.5% of the amount billed to customers under otherwise applicable rates and charges, and the DSIC rate increase applied cannot exceed 5% within any 12-month period. In November 2012, Artesian Water filed an application with the DEPSC for approval to collect a DSIC rate of 1.45% effective January 1, 2013. This rate was based on approximately $5.6 million in eligible plant improvements since the last rate application. On December 14, 2012, the DEPSC approved the DSIC effective January 1, 2013, subject to audit at a later date. In May 2013, Artesian Water filed an application with the DEPSC for approval to collect a DSIC rate of 0.50% effective July 1, 2013. This rate was based on approximately $2.0 million in eligible plant improvements since the last rate application. On June 18, 2013, the DEPSC approved the DSIC effective July 1, 2013, subject to audit at a later date. In November 2013, Artesian Water filed an application with the DEPSC for approval to collect an additional DSIC rate of 1.23% effective January 1, 2014. This rate was based on approximately $4.9 million in eligible plant improvements since the last rate application. On December 17, 2013, the DEPSC approved the DSIC effective January 1, 2014, subject to audit at a later date. Once temporary rates were placed in effect on June 10, 2014, the DSIC rate was set to zero. In November 2014, Artesian Water filed an application with the DEPSC for approval to collect a DSIC rate of 0.34% effective January 1, 2015. This rate was based on approximately $1.3 million in eligible plant improvements since the last rate application. On December 16, 2014, the DEPSC approved the DSIC effective January 1, 2015, subject to audit at a later date. For the three months ended March 31, 2015 and March 31, 2014, we earned approximately $63,000 and $495,000 in DSIC revenue, respectively.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES
	Under FASB ASC Topic 740, an uncertain tax position represents our expected treatment of a tax position taken, or planned to be taken in the future, that has not been reflected in measuring income tax expense for financial reporting purposes. In 2014, the Company changed its tax method of accounting for qualifying utility system repairs effective with the tax year ended December 31, 2014 and for prior tax years. The tax accounting method was changed to permit the expensing of qualifying utility asset improvement costs that were previously being capitalized and depreciated for book and tax purposes.
	The Company establishes reserves for uncertain tax positions based upon management's judgment as to the sustainability of these positions. These accounting estimates related to the uncertain tax position reserve require judgments to be made as to the sustainability of each uncertain tax position based on its technical merits. The Company believes its tax positions comply with applicable law and that it has adequately recorded reserves as required. However, to the extent the final tax outcome of these matters is different than the estimates recorded, the Company would then adjust its tax reserves or unrecognized tax benefits in the period that this information becomes known. The Company has elected to recognize accrued interest (net of related tax benefits) and penalties related to uncertain tax positions as a component of its income tax expense. The Company has accrued approximately $1,300 in penalties and interest for the three months ended March 31, 2015. The Company remains subject to examination by federal and state authorities for tax years 2011 through 2014.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2015
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 8 – FAIR VALUE OF FINANCIAL INSTRUMENTS
	The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value.
	Current Assets and Liabilities
	For those current assets and liabilities that are considered financial instruments, the carrying amounts approximate fair value because of the short maturity of those instruments.
	Long-term Financial Liabilities
	All of Artesian Resources' outstanding long-term debt as of March 31, 2015 and December 31, 2014 was fixed-rate. The fair value of the Company's long-term debt is determined by discounting their future cash flows using current market interest rates on similar instruments with comparable maturities consistent with FASB ASC 825.  Under the fair value hierarchy, the fair value of the long-term debt in the table below is classified as Level 2 measurements. The fair values for long-term debt differ from the carrying values primarily due to interest rates that differ from the current market interest rates. The carrying amount and fair value of Artesian Resources' long-term debt are shown below:
	In thousands
		31-Mar-15			31-Dec-14
	Carrying amount		$	105,829		$	106,199
	Estimated fair value		$	131,476		$	129,243
	The fair value of Advances for Construction cannot be reasonably estimated due to the inability to accurately estimate the timing and amounts of future refunds expected to be paid over the life of the contracts. Refund payments are based on the water sales to new customers in the particular development constructed. The fair value of Advances for Construction would be less than the carrying amount because these financial instruments are non-interest bearing.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 – RELATED PARTY TRANSACTIONS
	In September 2013, Artesian Water entered into a contract in the normal course of business with W.F. Construction, a related party, for work associated with structural repairs to a water treatment plant. The total contract was approximately $325,000. The owner of W.F. Construction is the husband of Mrs. Jennifer Finch, Vice President and Assistant Treasurer of Artesian Resources. Approximately $89,000 was paid to W.F. Construction for the three months ended March 31, 2014.  No amounts were paid for the three months ended March 31, 2015.  As of March 31, 2014, the Company had an accounts payable balance due to W.F. Construction of approximately $122,000.  As of March 31, 2015, there was no accounts payable balance due to W. F. Construction. As set forth in the Charter of the Artesian Resources Audit Committee of the Board of Directors, the Audit Committee is responsible for reviewing and, if appropriate, approving all related party transactions between us and any officer, director, any person known to be the beneficial owner of more than 5% of any class of the Company's voting securities or any other related person that would potentially require disclosure. In its review and approval of the related party transaction with W.F. Construction, the Audit Committee considered the nature of the related person's interest in the transaction; the satisfactory performance of work contracted with the related party prior to our employment of Mrs. Finch; and the material terms of the transaction, including, without limitation, the amount and type of transaction, the importance of the transaction to the related person, the importance of the transaction to the Company and whether the transaction would impair the judgment of a director or officer to act in the best interest of the Company. The Audit Committee approves only those related person transactions that are in, or are not inconsistent with, the best interests of the Company and its stockholders. All services provided under the contract with W.F. Construction are in the ordinary course of business at fees and on terms and conditions that the Company believes are the same as those that would result from arm's-length negotiations between unrelated parties.

LEGAL_PROCEEDINGS

LEGAL PROCEEDINGS	3 Months Ended
	Mar. 31, 2015
Legal Proceedings [Abstract]
LEGAL PROCEEDINGS [Text Block]	NOTE 10 – LEGAL PROCEEDINGS
	On September 30, 2014, the United States District Court for the Eastern District of Pennsylvania, or the Court, issued an Order regarding the complaint filed on December 22, 2010 by Artesian Water, against Chester Water Authority, or CWA. The complaint claimed breach of contract, unjust enrichment, and requested declaratory judgment in relation to an interconnection agreement with CWA to supply bulk water supplies to Artesian Water.
	According to the Order of the Court, Artesian Water was required to pay CWA amounts withheld related to CWA rate increases from 2008, 2009, and 2010 totaling approximately $3.1 million. The $3.1 million withheld from Artesian Water's previous payments to CWA were accrued by Artesian Water when originally invoiced by CWA and were paid by Artesian Water to CWA in October 2014. In addition, CWA requested approximately $379,000 in prejudgment and post judgment interest related to amounts withheld, which was accrued by Artesian Water as of December 31, 2014 and subsequently paid in January 2015. This amount was calculated at 6% per annum on outstanding amounts withheld.
	Periodically, we are involved in other proceedings or litigation arising in the ordinary course of business.  We do not believe that the ultimate resolution of these matters will materially affect our business, financial position or results of operations.  However, we cannot assure that we will prevail in any litigation and, regardless of the outcome, may incur significant litigation expense and may have significant diversion of management attention.

IMPACT_OF_RECENT_ACCOUNTING_PR

IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2015
IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS [Abstract]
IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 11 - IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS
	In January 2015, the FASB issued amended guidance on the accounting for extraordinary and unusual items. The guidance eliminates from U.S. GAAP the concept of extraordinary items. Income Statement - Extraordinary and Unusual Items, required that an entity separately classify, present, and disclose extraordinary events and transactions. Presently, an event or transaction is presumed to be an ordinary and usual activity of the reporting entity unless evidence clearly supports its classification as an extraordinary item. If an event or transaction meets the criteria for extraordinary classification, an entity is required to segregate the extraordinary item from the results of ordinary operations and show the item separately in the income statement, net of tax, after income from continuing operations. The entity also is required to disclose applicable income taxes and either present or disclose earnings-per-share data applicable to the extraordinary item. The FASB heard from stakeholders that the concept of extraordinary items causes uncertainty because it is unclear when an item should be considered both unusual and infrequent. Additionally, some stakeholders said that although users find information about unusual or infrequent events and transactions useful, they do not find the extraordinary item classification and presentation necessary to identify those events and transactions. Other stakeholders noted that it is extremely rare in current practice for a transaction or event to meet the requirements to be presented as an extraordinary item. This amendment will also align more closely U.S. GAAP income statement presentation guidance with International Accounting Standards, Presentation of Financial Statements, which prohibits the presentation and disclosure of extraordinary items. The amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The effective date is the same for both public business entities and all other entities. Management does not expect a material impact on the Company's financial statements due to the adoption of this guidance.
	In February 2015, the FASB issued amended guidance to the consolidation analysis. The amendment focuses on the consolidation evaluation for reporting organizations that are required to evaluate whether they should consolidate certain legal entities. In addition to reducing the number of consolidation models from four to two, the amendment simplifies the guidance and improves current GAAP by:
	·	Placing more emphasis on risk of loss when determining a controlling financial interest. A reporting organization may no longer have to consolidate a legal entity in certain circumstances based solely on its fee arrangement, when certain criteria are met.
	·	Reducing the frequency of the application of related-party guidance when determining a controlling financial interest in a variable interest entity (VIE).
	·	Changing consolidation conclusions for public and private companies in several industries that typically make use of limited partnerships or VIEs.
	The amendment will be effective for periods beginning after December 15, 2015, for public companies. Early adoption is permitted, including adoption in an interim period. Management does not expect a material impact on the Company's financial statements due to the adoption of this guidance.
	In April 2015, the FASB issued amended guidance to the imputation of interest. The amendment requires that the debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments. The amendment will be effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods for those fiscal years for public companies. Early adoption is permitted for financial statements that have not been previously issued. The amendment should be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in accounting principle. These disclosures include the nature of and reasons for the change in accounting principle, the transition method, a description of the prior-period information that has been retrospectively adjusted, and the effect of the change on the financial statement line items (i.e., debt issuance cost asset and debt liability). The Company expects to present debt issuance costs on the balance sheet as a direct deduction from the carrying amount of  related debt liability upon adoption of this guidance.  Management does not expect a material impact on the Company's financial statements due to the adoption of this guidance.

STOCK_COMPENSATION_PLANS_Table

STOCK COMPENSATION PLANS (Tables)	3 Months Ended
	Mar. 31, 2015
STOCK COMPENSATION PLANS [Abstract]
Weighted-average assumptions used for grants option	The fair value of each option grant is estimated using the Black-Scholes-Merton option pricing model with the following weighted-average assumptions used for grants issued in 2014 and 2013. All options were granted at market value with a 10-year option term with a vesting period of one year from the date of grant.
		2014		2013
	Expected Dividend Yield	3.88	%	3.63	%
	Expected Stock Price Volatility	26.5	%	26.16	%
	Weighted Average Risk-Free Interest Rate	2.24	%	1.68	%
	Weighted Average Expected Life of Options (in years)	7.52		9.41
Shares of Class A Non-Voting Common Stock under option	The following summary reflects changes in the shares of Class A Stock underlying options for the three months ended March 31, 2015:
			Option Shares			Weighted Average Exercise Price		Weighted Average Remaining Life (Yrs.)		Aggregate Intrinsic Value (in thousands)
	Plan options
	Outstanding at January 1, 2015			376,250		$	19.52			$	1,157
	Granted			–			–				–
	Exercised			–			–				–
	Expired			–			–				–
	Outstanding at March 31, 2015			376,250		$	19.52		4.24	$	762
	Options exercisable at March 31, 2015			342,500		$	19.29		3.76	$	762
Non-vested shares of Class A Stock under option	The following summary reflects changes in the non-vested shares of Class A Stock underlying options for the three months ended March 31, 2015:
	Non-vested Shares		Option Shares			Weighted Average Grant – Date Fair Value Per Option
	Non-vested at January 1, 2015			33,750		$	3.95
	Granted			–			–
	Vested			–			–
	Canceled			–			–
	Non-vested at March 31, 2015			33,750		$	3.95

REGULATORY_ASSETS_Tables

REGULATORY ASSETS (Tables)	3 Months Ended
	Mar. 31, 2015
REGULATORY ASSETS [Abstract]
Regulatory assets, net of amortization, comprise	Regulatory assets, net of amortization, comprise:
		(in thousands)
		31-Mar-15			31-Dec-14
	Postretirement benefit obligation		$	384		$	384
	Deferred income taxes			457			461
	Goodwill			323			325
	Deferred acquisition and franchise costs			747			756
	Expense of rate and regulatory proceedings			635			635
			$	2,546		$	2,561

NET_INCOME_PER_COMMON_SHARE_AN1

NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE (Tables)	3 Months Ended
	Mar. 31, 2015
NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE [Abstract]
Shares used in computing basic and diluted net income per share	The following table summarizes the shares used in computing basic and diluted net income per share:
		For the Three Months
		Ended March 31,
		2015	2014
		(in thousands)
	Weighted average common shares outstanding during the period for Basic computation	8,917	8,845
	Dilutive effect of employee stock options	38	54
	Weighted average common shares outstanding during the period for Diluted computation	8,955	8,899
	For the three months ended March 31, 2015, employee stock options to purchase 67,500 shares of common stock were excluded from the calculations of diluted net income per share, as the calculated proceeds from the options' exercise were greater than the average market price of the Company's common stock during this period.

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2015
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
Fair value of long-term debt	All of Artesian Resources' outstanding long-term debt as of March 31, 2015 and December 31, 2014 was fixed-rate. The fair value of the Company's long-term debt is determined by discounting their future cash flows using current market interest rates on similar instruments with comparable maturities consistent with FASB ASC 825.  Under the fair value hierarchy, the fair value of the long-term debt in the table below is classified as Level 2 measurements. The fair values for long-term debt differ from the carrying values primarily due to interest rates that differ from the current market interest rates. The carrying amount and fair value of Artesian Resources' long-term debt are shown below:
	In thousands
		31-Mar-15			31-Dec-14
	Carrying amount		$	105,829		$	106,199
	Estimated fair value		$	131,476		$	129,243

GENERAL_Details

GENERAL (Details)	3 Months Ended
	Mar. 31, 2015
	Squarefeet
	Subsidiary
Number of wholly owned subsidiaries	8
Number of subsidiaries not regulated	3
Artesian Development purchased area of office space (in square feet)	10,000
Artesian Development purchased area of warehouse space (in square feet)	10,000
Artesian Wastewater [Member]
Number of wastewater treatment facilities owned and operated	4
Capacity of wastewater treatment facilities, minimum (in gallons per day)	730,000
Capacity of waste water treatment facilities, maximum (in gallons per day)	1,600,000
Artesian Utility [Member]
Initial contract period of operating wastewater treatment facilities in Middletown (in years)	20 years
Number of wastewater treatment station facility operations in Middletown	2
Number of wastewater treatment facilities in Middletown providing reclaimed wastewater	1
Volume of water save by Artesian Water Management Partnership in Middletown, maximum (in gallons per day)	3,000,000
Number of Water Service Line Protection Plan customers	19,000
Number of Sewer Service Line Protection Plan customers	14,300
Percentage of Water Service Line Protection Plan customers signed up (in hundredths)	27.35%
Percentage Of Sewer Service Protection Plan customer signed up (in hundredths)	20.48%
Number of non-customers signed up with either Water Service Line Protection Plan or Service Line Protection Plan	1,000
Artesian Utility [Member] | Wastewater treatment facility first of two [Member]
Capacity of waste water treatment facilities, maximum (in gallons per day)	2,500,000
Artesian Utility [Member] | Wastewater treatment facility second of two [Member]
Capacity of waste water treatment facilities, maximum (in gallons per day)	250,000

STOCK_COMPENSATION_PLANS_Detai

STOCK COMPENSATION PLANS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	25-May-05
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Granted, option shares (in shares)	0
Share Based Compensation Arrangement By Share Based Payment Award Nonvested Options Outstanding [Roll Forward]
Granted, option shares (in shares)	0
Non-vested shares of Class A Stock under option [Abstract]
Vesting period for granted option (in years)	1 year
Options granted term (in years)	10 years
Weighted-average assumptions used for grants issued [Abstract]
Expected Dividend Yield (in hundredths)	3.88%	3.63%
Expected Stock Price Volatility (in hundredths)	26.50%	26.16%
Weighted Average Risk-Free Interest Rate (in hundredths)	2.24%	1.68%
Weighted Average Expected Life of Options (in years)	7 years 6 months 7 days	9 years 4 months 28 days
Unrecognized expense related to non-vested option shares	$13,000
Period over which unvested options cost will recognized (in years)	0 years 1 month 6 days
Class A Stock [Member] | 2005 Equity Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorizes for new issues			500,000
Compensation expense	33,000	34,000
Class A Stock [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of period, option shares (in shares)	376,250
Granted, option shares (in shares)	0
Exercised, option shares (in shares)	0
Outstanding at end of period, option shares (in shares)	376,250
Options exercisable at end of period, option share (in shares)	342,500
Shares of Class A Non-Voting Common Stock under option [Abstract]
Outstanding at beginning of period, weighted average exercise price (in dollars per shares)	$19.52
Granted, weighted average exercise price (in dollars per shares)	$0
Exercised, weighted average exercise price (in dollars per shares)	$0
Outstanding at end of period, weighted average exercise price (in dollars per shares)	$19.52
Options exercisable at end of period, weighted average exercise price (in dollars per shares)	$19.29
Outstanding at end of period, weighted average remaining life (in years)	4 years 2 months 26 days
Options exercisable at end of period, weighted average remaining life (in years)	3 years 9 months 4 days
Options exercisable at beginning of period, aggregate intrinsic value	1,157,000
Exercised, aggregate intrinsic value	0
Outstanding at end of period, aggregate intrinsic value	762,000
Options exercisable at end of period, aggregate intrinsic value	$762,000
Share Based Compensation Arrangement By Share Based Payment Award Nonvested Options Outstanding [Roll Forward]
Granted, option shares (in shares)	0
Class A Stock [Member] | Non-Vested Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Granted, option shares (in shares)	0
Share Based Compensation Arrangement By Share Based Payment Award Nonvested Options Outstanding [Roll Forward]
Outstanding at beginning of period, Non-vested option shares (in shares)	33,750
Granted, option shares (in shares)	0
Vested, option shares (in shares)	0
Canceled, option shares (in shares)	0
Outstanding at end of period, Non-vested option shares (in shares)	33,750
Non-vested shares of Class A Stock under option [Abstract]
Outstanding at beginning of period, weighted average grant - date fair value per option (in dollars per shares)	$3.95
Granted, weighted average grant - date fair value per option (in dollars per shares)	$0
Vested, weighted average grant - date fair value per option (in dollars per shares)	$0
Canceled, weighted average grant - date fair value per option (in dollars per shares)	$0
Outstanding at end of period, weighted average grant - date fair value per option (in dollars per shares)	$3.95

REGULATORY_ASSETS_Details

REGULATORY ASSETS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Regulatory Assets [Line Items]
Regulatory assets, net	$2,546,000	$2,561,000
Period over which depreciation and salary study expenses amortized (in years)	5
Period over which Delaware rate proceedings and applications expenses amortized (in years)	2 years
Period over which Maryland rate proceedings and applications expenses amortized	five years or until the next rate increase application
Period over which goodwill amortized (in years)	50 years
Period over which Port Deposit and Cecil County deferred acquisition costs amortized (in years)	20 years
Period over which Cecil County deferred franchise costs amortized (in years)	80 years
Artesian Water contributed to its postretirement benefit plan	29,000
Postretirement benefit obligation [Member]
Regulatory Assets [Line Items]
Regulatory assets, net	384,000	384,000
Deferred income taxes recoverable in future rates [Member]
Regulatory Assets [Line Items]
Regulatory assets, net	457,000	461,000
Goodwill A R T N A [Member]
Regulatory Assets [Line Items]
Regulatory assets, net	323,000	325,000
Deferred acquisition and franchise costs [Member]
Regulatory Assets [Line Items]
Regulatory assets, net	747,000	756,000
Expense of rate and regulatory proceedings [Member]
Regulatory Assets [Line Items]
Regulatory assets, net	$635,000	$635,000

NET_INCOME_PER_COMMON_SHARE_AN2

NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Shares used in computing basic and diluted net income per share [Abstract]
Weighted average common shares outstanding during the period for Basic computation (in shares)	8,917,000	8,845,000
Dilutive effect of employee stock options (in shares)	38,000	54,000
Weighted average common shares outstanding during the period for Diluted computation (in shares)	8,955,000	8,899,000
Common stock excluded from calculations of diluted net income per share (in shares)	67,500
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	15,000,000
Common stock, shares issued (in shares)	8,038,721	7,982,317
Common stock, shares outstanding (in shares)	8,038,721	7,982,317
Common stock, par value (in dollars per share)	$1
Equity per common share (in dollars per share)	$13.96		$14.14
Class A Stock [Member]
Class of Stock [Line Items]
Common stock, shares issued during period (in shares)	8,044	33,748
Class B Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	1,040,000
Common stock, shares outstanding (in shares)	881,452	881,452
Common stock, par value (in dollars per share)	$1
Common stock, shares issued during period (in shares)	881,452	881,452

REGULATORY_PROCEEDINGS_Details

REGULATORY PROCEEDINGS (Details) (USD $)	0 Months Ended	3 Months Ended	0 Months Ended			1 Months Ended	3 Months Ended
	Nov. 13, 2014	Mar. 31, 2015	Nov. 30, 2014	31-May-13	Nov. 30, 2012	Nov. 30, 2013	Mar. 31, 2014	Jun. 10, 2014	Apr. 11, 2014	Jan. 18, 2013
Rate Proceedings [Abstract]
Percentage of gross water sales maximum temporary annual rate increase subject to $2.5 million limitation (in hundredths)		15.00%
Percentage of rate relief allowed should a rate case not complete, maximum (in hundredths)		15.00%
Recover specific investments made in infrastructure through DSIC		3.32%
Other Proceedings [Abstract]
Percentage of Distribution System Improvement Charges annual rate increase application filed by company to regulatory (in hundredths)	7.17%
Increase in revenue due to DSIC rate increase application, annually	$4,500,000
Delaware [Member]
Rate Proceedings [Abstract]
Maximum temporary annual rate increase subject to 15% gross water sales limitation		2,500,000
Period to complete rate case by law (in months)		7 months
Other Proceedings [Abstract]
Distribution System Improvement Charge rate increase applied between base rate filings, maximum (in hundredths)		7.50%
Distribution System Improvement Charge rate increase maximum within a 12-month period (in hundredths)		5.00%
Artesian Water [Member]
Rate Proceedings [Abstract]
Percentage of revenue increase in a filed request to implement new rates (in hundredths)									15.90%
Amount of annual revenue increase in a filed request to implement new rates									10,000,000
Incremental Increase to Customers									12.58%
Percentage increase in annual operating revenue due to temp rate increase in effect								3.98%
Annualized operating revenue increase due to temp rate increase in effect								2,500,000
Other Proceedings [Abstract]
Percentage of Distribution System Improvement Charges annual rate increase application filed by company to regulatory (in hundredths)			0.34%	0.50%	1.45%	1.23%
Increase in revenue due to DSIC rate increase application, annually			1,300,000	2,000,000	5,600,000	4,900,000
Revenue earned in DSIC rate increases		63,000					495,000
Artesian Wastewater [Member]
Rate Proceedings [Abstract]
Percentage of revenue increase in a filed request to implement new rates (in hundredths)										34.80%
Amount of annual revenue increase in a filed request to implement new rates										343,000
Increase in annual revenue expected from rate increase application approval										$174,000
Return on Equity (in hundredths)		10.00%

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Income Tax Examination [Line Items]
Income Tax Penalties and Interest Accrued for Unrecognized tax position	1,300
State Authorities [Member]
Income Tax Examination [Line Items]
Income tax examination description	for tax years 2011 through 2014
Federal Authorities [Member]
Income Tax Examination [Line Items]
Income tax examination description	for tax years 2011 through 2014

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Carrying Amount [Member]
Long-term Financial Liabilities [Abstract]
Long-term Debt, Fair Value	$105,829	$106,199
Estimated fair value [Member]
Long-term Financial Liabilities [Abstract]
Long-term Debt, Fair Value	$131,476	$129,243

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Related Party Transaction [Line Items]
Stock ownership required to be disclosed, minimum (in hundredths)	5.00%
W.F. Construction [Member]
Related Party Transaction [Line Items]
Contract to repair water treatment plant	$325,000
Amounts paid	0	89,000
Accounts payable balance due	$0	$122,000

LEGAL_PROCEEDINGS_Details

LEGAL PROCEEDINGS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Legal Proceedings [Abstract]
Amounts paid to Chester Authority for amounts withheld related to specific rate increases	$3,100,000
Prejudgment and post judgment interest	$379,000
Interest rate used for prejudgment interest accrued	6.00%