Everflow Eastern Partners 10-Q 13 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 10, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Registrant Name	'EVERFLOW EASTERN PARTNERS LP	'
Entity Central Index Key	'0000868082	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	5,606,985

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and equivalents	$23,245,785	$25,397,117
Accounts and notes receivable:	'	'
Production	2,428,753	2,260,340
Employees (including notes receivable)	90,000	95,349
Joint venture partners	17,822	22,150
Deferred income taxes	'	509,000
Other	94,288	126,531
Total current assets	25,876,648	28,410,487
PROPERTY AND EQUIPMENT	'	'
Proved properties (successful efforts accounting method)	175,033,808	174,044,579
Pipeline and support equipment	666,667	666,667
Corporate and other	2,092,582	2,049,315
Gross property and equipment	177,793,057	176,760,561
Less accumulated depreciation, depletion, amortization and write down	146,307,304	142,187,705
Net property and equipment	31,485,753	34,572,856
OTHER ASSETS	'	'
Employees' accounts and notes receivable	137,193	176,118
Other	163,619	159,599
Total other assets	300,812	335,717
Total assets	57,663,213	63,319,060
CURRENT LIABILITIES	'	'
Accounts payable	2,182,033	2,225,433
Accrued expenses	983,135	1,432,232
Deferred revenue	'	2,705,135
Total current liabilities	3,165,168	6,362,800
DEFERRED INCOME TAXES	189,000	234,000
JOINT VENTURE PARTNER ADVANCES	766,991	725,760
ASSET RETIREMENT OBLIGATIONS	6,939,244	6,692,744
COMMITMENTS AND CONTINGENCIES	'	'
LIMITED PARTNERS' EQUITY, SUBJECT TO REPURCHASE RIGHT	'	'
Authorized - 8,000,000 Units Issued and outstanding - 5,606,985 and 5,611,715 Units, respectively	46,051,716	48,721,208
GENERAL PARTNER'S EQUITY	551,094	582,548
Total partners' equity	46,602,810	49,303,756
Total liabilities and partners' equity	$57,663,213	$63,319,060

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical)	Sep. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]	'	'
Limited Partners' Equity, Units Authorized	8,000,000	8,000,000
Limited Partners' Equity, Units Issued	5,606,985	5,611,715
Limited Partners' Equity, Units Outstanding	5,606,985	5,611,715

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
REVENUES	'	'	'	'
Oil and gas sales	$4,216,533	$3,822,793	$12,544,208	$11,788,888
Well management and operating	157,187	134,334	471,095	425,335
Other	2,991	3,943	9,031	11,796
Total revenues	4,376,711	3,961,070	13,024,334	12,226,019
DIRECT COST OF REVENUES	'	'	'	'
Production costs	847,988	876,948	3,004,102	3,228,309
Well management and operating	94,675	89,598	284,180	229,486
Depreciation, depletion and amortization	1,371,845	1,318,768	4,108,539	3,836,012
Accretion expense	80,000	113,500	236,600	338,200
Total direct cost of revenues	2,394,508	2,398,814	7,633,421	7,632,007
GENERAL AND ADMINISTRATIVE EXPENSE	554,608	560,671	1,767,785	1,857,318
Total cost of revenues	2,949,116	2,959,485	9,401,206	9,489,325
INCOME FROM OPERATIONS BEFORE GAIN ON SALE OF DEEP RIGHTS	1,427,595	1,001,585	3,623,128	2,736,694
GAIN ON SALE OF DEEP RIGHTS	'	4,329,632	2,761,705	36,446,595
INCOME FROM OPERATIONS	1,427,595	5,331,217	6,384,833	39,183,289
OTHER INCOME	'	'	'	'
Interest income	12,273	18,440	37,347	81,722
Gain on sale of property and equipment	'	2,990	'	2,990
Total other income	12,273	21,430	37,347	84,712
INCOME BEFORE INCOME TAXES	1,439,868	5,352,647	6,422,180	39,268,001
INCOME TAX EXPENSE (BENEFIT)	'	'	'	'
Current	40,000	200,000	120,000	3,592,000
Deferred	-15,000	-5,000	464,000	-15,000
Total income tax expense	25,000	195,000	584,000	3,577,000
NET INCOME	1,414,868	5,157,647	5,838,180	35,691,001
Allocation of Partnership Net Income	'	'	'	'
Limited Partners	1,398,132	5,096,641	5,769,180	35,269,527
General Partner	16,736	61,006	69,000	421,474
NET INCOME	$1,414,868	$5,157,647	$5,838,180	$35,691,001
Net income per unit	$0.25	$0.91	$1.03	$6.28

Consolidated_Statements_of_Par

Consolidated Statements of Partners' Equity (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Statement Of Partners Capital [Abstract]	'	'
PARTNERS' EQUITY-JANUARY 1	$49,303,756	$56,159,497
Net income	5,838,180	35,691,001
Quarterly cash distributions ($1.50 per unit in 2013 and 2012)	-8,515,855	-8,522,362
Special Distribution (see Note 7)	'	-28,417,600
Repurchase Right-Units tendered	-46,543	-78,042
Option Repurchase Plan-options exercised	23,272	39,021
PARTNERS' EQUITY-SEPTEMBER 30	$46,602,810	$54,871,515

Consolidated_Statements_of_Par1

Consolidated Statements of Partners' Equity (Parenthetical) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Statement Of Partners Capital [Abstract]	'	'
Quarterly cash distributions per unit	$1.50	$1.50

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net income	$5,838,180	$35,691,001
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation, depletion and amortization	4,175,139	3,899,612
Accretion expense	236,600	338,200
Gain on sale of deep rights	-2,761,705	-36,446,595
Gain on sale of property and equipment	'	-2,990
Deferred income taxes	464,000	-15,000
Changes in assets and liabilities:	'	'
Accounts receivable	-164,085	1,387,266
Other current assets	32,243	'
Other assets	-4,020	'
Accounts payable	13,170	997,213
Accrued expenses	-683,797	3,199,368
Joint venture partner advances	41,231	711,966
Total adjustments	1,348,776	-25,930,960
Net cash provided by operating activities	7,186,956	9,760,041
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Payments received on receivables from employees	80,336	159,404
Advances disbursed to employees	-36,062	-19,491
Proceeds from deferred revenue	'	2,705,135
Proceeds from sale of deep rights and property and equipment	'	35,608,937
Purchase of property and equipment	-843,436	-275,891
Net cash (used) provided by investing activities	-799,162	38,178,094
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Distributions	-8,515,855	-36,939,962
Proceeds from options exercised	23,272	39,021
Repurchase of units	-46,543	-78,042
Net cash used by financing activities	-8,539,126	-36,978,983
NET (DECREASE) INCREASE IN CASH AND EQUIVALENTS	-2,151,332	10,959,152
CASH AND EQUIVALENTS AT BEGINNING OF PERIOD	25,397,117	21,257,450
CASH AND EQUIVALENTS AT END OF PERIOD	23,245,785	32,216,602
Cash paid during the period for:	'	'
Income taxes	$247,932	$155,635

Organization_and_Summary_of_Si

Organization and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Organization and Summary of Significant Accounting Policies	'
	Note 1.	Organization and Summary of Significant Accounting Policies
		A.	Interim Financial Statements—The interim consolidated financial statements included herein have been prepared by the management of Everflow Eastern Partners, L.P., without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position and results of operations have been made.
	The accompanying condensed consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the disclosures normally required by GAAP, or those normally made in an Annual Report on Form 10-K, although the Company believes that the disclosures made are adequate to make the information not misleading. It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto which are incorporated in Everflow Eastern Partners, L.P.’s annual report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 28, 2013.
	The results of operations for the interim periods may not necessarily be indicative of the results to be expected for the full year.
		B.	Use of Estimates—The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates impacting the Company’s financial statements include revenue and expense accruals and oil and gas reserve quantities. In the oil and gas industry, and especially as related to the Company’s natural gas sales, the processing of actual transactions generally occurs 60-90 days after the month of delivery of its product. Consequently, accounts receivable from production and oil and gas sales are recorded using estimated production volumes and market or contract prices. Differences between estimated and actual amounts are recorded in subsequent period’s financial results. As is typical in the oil and gas industry, a significant portion of the Company’s accounts receivable from production and oil and gas sales consists of unbilled receivables. Oil and gas reserve quantities are utilized in the calculation of depreciation, depletion and amortization and the impairment of oil and gas wells and also impact the timing and costs associated with asset retirement obligations. The Company’s estimates, especially those related to oil and gas reserves, could change in the near term and could significantly impact the Company’s results of operations and financial position.
		C.	Organization—Everflow Eastern Partners, L.P. (“Everflow”) is a Delaware limited partnership which was organized in September 1990 to engage in the business of oil and gas acquisition, exploration, development and production. Everflow was formed to consolidate the business and oil and gas properties of Everflow Eastern, Inc. (“EEI”) and subsidiaries and the oil and gas properties owned by certain limited partnership and working interest programs managed or sponsored by EEI (“EEI Programs” or the “Programs”).
	Everflow Management Limited, LLC (“EML”), an Ohio limited liability company, is the general partner of Everflow and, as such, is authorized to perform all acts necessary or desirable to carry out the purposes and conduct of the business of Everflow. The members of EML are Everflow Management Corporation (“EMC”); two individuals who are officers and directors of EEI and employees of Everflow; one individual who is the Chairman of the Board of EEI; one individual who is an employee of Everflow; and one private limited liability company founded by an individual who is a director of EEI. EMC is an Ohio corporation formed in September 1990 and is the managing member of EML. EML holds no assets other than its general partner’s interest in Everflow. In addition, EML has no separate operations or role apart from its role as the Company’s general partner.
		D.	Principles of Consolidation—The consolidated financial statements include the accounts of Everflow, its wholly-owned subsidiaries, including EEI, and interests with joint venture partners (collectively, the “Company”), which are accounted for under the proportional consolidation method. All significant accounts and transactions between the consolidated entities have been eliminated.
		E.	Cash and Equivalents—The Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents. The Company maintains, at various financial institutions, cash and equivalents which may exceed federally insured amounts and which may, at times, significantly exceed balance sheet amounts due to float. As of September 30, 2013 and December 31, 2012, cash and equivalents include $766,991 and $725,760, respectively, of joint venture partner advances, which are funds collected and held on behalf of joint venture partners for their anticipated share of future plugging and abandonment costs, including interest earned.
		F.	Asset Retirement Obligations - GAAP requires the fair value of a liability for an asset retirement obligation to be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. For the Company, these obligations include dismantlement, plugging and abandonment of oil and gas wells and associated pipelines and equipment. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset. The liability is accreted to its then present value each period, and the capitalized cost is depleted over the estimated useful life of the related asset.
	The estimated liability is based on historical experience in dismantling, plugging and abandoning wells, estimated remaining lives of those wells based on reserves estimates, estimates of the external cost to dismantle, plug and abandon the wells in the future and federal and state regulatory requirements. The liability is discounted using an assumed credit-adjusted, risk-free interest rate. Revisions to the liability will likely occur due to: changes in estimates of dismantlement, plugging and abandonment costs; changes in estimated remaining lives of the wells; changes in federal or state regulations regarding plugging and abandonment requirements; and other factors.
	The Company has no assets legally restricted for purposes of settling its asset retirement obligations. The Company has determined that there are no other material retirement obligations associated with tangible long-lived assets.
	The schedule below is a reconciliation of the Company’s liability for the nine months ended September 30, 2013 and 2012:
			Asset Retirement Obligations
			Nine Months Ended September 30,
			2013		2012
	Beginning of period		$	6,996,744	$	6,116,467
	Liabilities incurred			9,900		—
	Liabilities settled			—		(20,000	)
	Accretion expense			236,600		338,200
	End of period		$	7,243,244	$	6,434,667
		G.	Revenue Recognition—The Company recognizes oil and gas revenues when production is sold to a purchaser at a fixed or determinable price, when delivery has occurred, title and risk of loss have transferred to the purchaser, and collectability of the revenue is reasonably assured. The Company utilizes the sales method to account for gas production volume imbalances. Under this method, revenue is recognized only when gas is produced and sold on the Company’s behalf. The Company had no material gas imbalances at September 30, 2013 and December 31, 2012. Other revenue is recognized at the time services are rendered, the Company has a contractual right to such revenue and collection is reasonably assured.
	The Company participates (and may act as drilling contractor) with unaffiliated joint venture partners and employees in the drilling, development and operation of jointly owned oil and gas properties.
	Each owner, including the Company, has an undivided interest in the jointly owned properties. Generally, the joint venture partners and employees participate on the same drilling/development cost basis as the Company and, therefore, no revenue, expense or income is recognized on the drilling and development of the properties. Accounts and notes receivable from joint venture partners and employees consist principally of drilling and development costs the Company has advanced or incurred on behalf of joint venture partners and employees (see Note 6). The Company earns and receives monthly management and operating fees from certain joint venture partners and employees after the properties are completed and placed into production.
		H.	Income Taxes—Everflow is not a tax-paying entity and the net taxable income or loss, other than the taxable income or loss allocable to EEI, which is a C corporation owned by Everflow, will be allocated directly to its respective partners. The Company is not able to determine the net difference between the tax bases and the reported amounts of Everflow’s assets and liabilities due to separate elections that were made by owners of the working interests and limited partnership interests that comprised the Programs.
	The Company believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements. The Company’s tax returns are subject to examination by the Internal Revenue Service, as well as various state and local taxing authorities, generally for three years after they are filed.
		I.	Allocation of Income and Per Unit Data - Under the terms of the limited partnership agreement, initially, 99% of revenues and costs were allocated to the Unitholders (the limited partners) and 1% of revenues and costs were allocated to the General Partner. Such allocation has changed and will change in the future due to Unitholders electing to exercise the Repurchase Right and select officers and employees electing to exercise options (see Note 3).
	Earnings per limited partner Unit have been computed based on the weighted average number of Units outstanding during each period presented. Average outstanding Units for earnings per limited partner Unit calculations amounted to 5,606,985 and 5,610,138 for the three and nine months ended September 30, 2013, respectively, and 5,611,715 and 5,614,853 for the three and nine months ended September 30, 2012, respectively.
		J.	Subsequent Events—Everflow paid a cash distribution in October 2013 of $0.25 per Unit. The distribution amounted to approximately $1,420,000.
		K.	New Accounting Standards – The Company has reviewed all recently issued accounting standards in order to determine their effects, if any, on the consolidated financial statements. Based on that review, the Company believes that none of these standards will have a significant effect on current or future earnings or results of operations.

Current_Liabilities

Current Liabilities	9 Months Ended
	Sep. 30, 2013
Payables And Accruals [Abstract]	'
Current Liabilities	'
	Note 2.	Current Liabilities
	The Company’s current liabilities consist of the following at September 30, 2013 and December 31, 2012:
			September 30,		December 31,
			2013		2012
	Accounts Payable:
	Production and related other		$	1,729,930	$	1,434,657
	Other			329,639		385,495
	Joint venture partner deposits			122,464		44,407
	Outside Working Interests (see Note 7)			—		360,874
			$	2,182,033	$	2,225,433
	Accrued Expenses:
	Payroll and retirement plan contributions		$	433,235	$	1,019,532
	Current portion of asset retirement obligations			304,000		304,000
	Proved properties			234,700		—
	Federal, state and local taxes			11,200		108,700
			$	983,135	$	1,432,232
	The Company recognized $2,705,135 as deferred revenue in the consolidated balance sheet at December 31, 2012 in association with funds held for Contingent Leases as further described in Note 7.

Partners_Equity

Partners' Equity	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Partners' Equity	'
	Note 3.	Partners’ Equity
	Units represent limited partnership interests in Everflow. The Units are transferable subject to the approval of any transfer by EML and to the laws governing the transfer of securities. The Units are not listed for trading on any securities exchange nor are they quoted in the automated quotation system of a registered securities association. However, Unitholders have an opportunity to require Everflow to repurchase their Units pursuant to the Repurchase Right.
	The partnership agreement provides that Everflow will repurchase for cash up to 10% of the then outstanding Units, to the extent Unitholders offer Units to Everflow for repurchase pursuant to the Repurchase Right. The Repurchase Right entitles any Unitholder, between May 1 and June 30 of each year, to notify Everflow that the Unitholder elects to exercise the Repurchase Right and have Everflow acquire certain or all Units. The price to be paid for any such Units is calculated based upon the audited financial statements of the Company as of December 31 of the year prior to the year in which the Repurchase Right is to be effective and independently prepared reserve reports. The price per Unit equals 66% of the adjusted book value of the Company allocable to the Units, divided by the number of Units outstanding at the beginning of the year in which the applicable Repurchase Right is to be effective less interim cash distributions received by a Unitholder. The adjusted book value is calculated by adding partners’ equity, the Standardized Measure of Discounted Future Net Cash Flows and the tax effect included in the Standardized Measure and subtracting from that sum the carrying value of oil and gas properties (net of undeveloped lease costs). If more than 10% of the then outstanding Units are tendered during any period during which the Repurchase Right is to be effective, the Investors’ Units tendered shall be prorated for purposes of calculating the actual number of Units to be acquired during any such period. The price associated with the 2013 Repurchase Right, based upon the December 31, 2012 calculation, was $4.92 per Unit, net of the distributions made in January 2013 ($0.50 per Unit) and April 2013 ($0.50 per Unit).
	The Company has an Option Repurchase Plan (the “Plan”) which permits the grant of options to purchase certain Units to select officers and employees. The purpose of the Plan is to assist the Company to attract and retain officers and other key employees and to enable those individuals to acquire or increase their ownership interest in the Company in order to encourage them to promote the growth and profitability of the Company. The Plan is designed to align directly the financial interests of the participants with the financial interests of the Unitholders. At June 28, 2013 and June 29, 2012, the Company granted a total of 4,730 and 4,707 options, respectively, to two officers and one employee, of which all were exercised on the same date. Compensation expense associated with these grants was not material to the financial statements.
	Units repurchased pursuant to the Repurchase Right and Units issued through the exercise of options pursuant to the Option Repurchase Plan (collectively the “Units Activity”) for each of the last three years are as follows:
			Per Unit						# of		# of		Units Out-
									Units		Units		standing
									Repurchased		Issued		Following
													Units
	Year		Calculated		Less		Net						Activity
			Price for		Interim		Price
			Repurchase		Distributions		Paid
			Right
	2011		$	9.23	$	1	$	8.23		4,890		2,445		5,616,422
	2012		$	9.17	$	0.88	$	8.29		9,414		4,707		5,611,715
	2013		$	5.92	$	1	$	4.92		9,460		4,730		5,606,985
	In June 2012, the Company paid a Special Distribution as further described in Note 7. The Special Distribution was not considered an interim distribution for purposes of calculating the 2012 Repurchase Right price.
	There were no instruments outstanding at September 30, 2013 or 2012 that would potentially dilute net income per Unit.

Gas_Purchase_Agreements

Gas Purchase Agreements	9 Months Ended
	Sep. 30, 2013
Text Block [Abstract]	'
Gas Purchase Agreements	'
	Note 4.	Gas Purchase Agreements
	The Company has multiple annual contracts with Dominion Field Services and Interstate Gas Supply (collectively, the “Major Gas Purchasers”), many of which were entered into during the nine month period ended September 30, 2013, which obligate the Major Gas Purchasers to purchase, and the Company to sell and deliver, certain quantities of natural gas production from the Company’s oil and gas properties throughout the contract periods. The Company may elect to lock-in specific volumes of natural gas to be sold in specific months at a mutually agreeable price. The Company has elected to lock-in various monthly quantities of natural gas which total 1.31 BCF through October 2014 at various monthly weighted-average pricing provisions averaging $3.88 per MCF. Pricing provisions with the Major Gas Purchasers apply to certain fixed quantities on a monthly basis with excess monthly quantities being priced based on the current spot market price. The impact of these contracts on the Company’s future oil and gas sales cannot fully be measured until actual production volumes and prices have been determined.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Note 5.	Commitments and Contingencies
	The Company operates exclusively in the United States, almost entirely in Ohio and Pennsylvania, in the business of oil and gas acquisition, exploration, development and production. The Company operates in an environment with many financial risks, including, but not limited to, the ability to acquire additional economically recoverable oil and gas reserves, the inherent risks of the search for, development of and production of oil and gas, the ability to sell oil and gas at prices which will provide attractive rates of return, the volatility and seasonality of oil and gas production and prices, and the highly competitive and, at times, seasonal nature of the industry and worldwide economic conditions. The Company’s ability to expand its reserve base and diversify its operations is also dependent upon the Company’s ability to obtain the necessary capital through operating cash flow, borrowings or equity offerings. Various federal, state and governmental agencies are considering, and some have adopted, laws and regulations regarding environmental protection which could adversely affect the proposed business activities of the Company. The Company cannot predict what effect, if any, current and future regulations may have on the operations of the Company.
	The Company has significant natural gas delivery commitments to its Major Gas Purchasers. Management believes the Company can meet its delivery commitments based on estimated production. If, however, the Company cannot meet its delivery commitments, it will purchase gas at market prices to meet such commitments which will result in a gain or loss for the difference between the delivery commitment price and the price at which the Company is able to purchase the gas for redelivery (resale) to its customers.
	The Company held funds at December 31, 2012 in conjunction with Contingent Leases as further described in Note 7.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Note 6.	Related Party Transactions
	The Company’s officers, directors, affiliates and certain employees have frequently participated, and will likely continue to participate in the future, as working interest owners in wells in which the Company has an interest. Frequently, the Company has loaned the funds necessary for certain employees to participate in the drilling and development of such wells. Initial terms of the unsecured loans call for repayment of all principal and accrued interest at the end of four years, however, the loan amounts are reduced as production proceeds attributable to the employees’ working interests are not remitted to the employees but rather used to reduce the amounts owed by the employees to the Company. If an outstanding balance remains after the initial four-year term, the Company and employee shall, acting in good faith, agree upon further repayment terms.
	Employees remain obligated for the entire loan amount regardless of a dry-hole event or otherwise insufficient production. The loans carry no loan forgiveness provisions, and no loans have ever been forgiven. The loans accrue interest at the prime rate, which was 3.25% at September 30, 2013.
	In accordance with the Sarbanes-Oxley Act of 2002, the Company has not extended any loans to officers or directors since 2002. At September 30, 2013 and December 31, 2012, the Company has extended various loans, evidenced by notes, to two employees with origination dates ranging from December 2009 to December 2011. Subsequent addenda have been made to extend additional one-year payment terms to certain notes since their original date of issuance. Employee receivables, including the notes, accrued interest, and additional amounts loaned during the current period (which will be termed in December 2013), amounted to $227,193 and $271,467 at September 30, 2013 and December 31, 2012, respectively.

Sale_of_Deep_Rights

Sale of Deep Rights	9 Months Ended
	Sep. 30, 2013
Other Income And Expenses [Abstract]	'
Sale of Deep Rights	'
	Note 7.	Sale of Deep Rights
	In recent years, the Company had agreed to sell its deep rights in certain Ohio and Pennsylvania properties for cash consideration as part of various agreements with more than one purchaser that closed at various times throughout 2012 (the “Dispositions”). The Dispositions included no producing reserves, and the Company retained the rights to the shallow portion of all acreage sold in addition to some of the rights to a portion of the deep acreage sold, subject to the agreements. During the nine months ended September 30, 2012, the Company sold approximately 29,600 acres in conjunction with the Dispositions, resulting in a gain on sale of deep rights of $36,446,595.
	Included in the acreage sold as part of one of the Dispositions, the Company sold approximately 2,200 acres with leases that contained terms and conditions which would have required the Company to repurchase the acreage if certain claims were made by February 2013 (the “Contingent Leases”). Deferred revenue of $2,705,135 was recognized in the Company’s consolidated balance sheet at December 31, 2012 in association with the funds held for Contingent Leases. The Company did not recognize gain on sale of the Contingent Leases until the claim period ending February 2013 had expired, with no claims having been made.
	Gain on sale of deep rights of $2,761,705 recognized during the nine month period ended September 30, 2013 includes funds previously recognized as deferred revenue. Deferred income tax expense of $509,000 was also recognized during the nine months ended September 30, 2013 in conjunction with revenues recognized from expired contingencies.
	A condition of one of the Dispositions is that the Company perpetuate the producing leases, for a minimum period of five years, from which approximately 28,800 acres of the total 2012 acreage was sold. If the Company fails to perpetuate the producing leases during such five-year period, it shall refund to the purchaser the portion of the purchase price attributable to the affected properties based on an allocated value of $1,250 per acre (the “Refund Price”), provided however, that should the Company revive or otherwise renew such expired leases within three months of their expiration, the purchaser shall have the right to acquire the deep rights on such revived or renewed leases for the Refund Price. The Company has assessed the shallow operations of all properties from which deep acreage was sold and does not believe a reserve for potential refunded acreage to be necessary at September 30, 2013 or December 31, 2012.
	The Company also served as an agent for the sale of deep rights acreage owned by other affiliated and non-affiliated parties (the “Working Interest Parties”). Generally, the Working Interest Parties sold their acreage to the purchasers under the same terms and conditions as the Company’s Dispositions. The Company has recognized accounts payable to outside working interests of $360,874 at December 31, 2012 in association with the funds held for the Working Interest Parties, including funds held for their share of Contingent Leases (see Note 2).
	In association with the proceeds received from the Dispositions, the Company paid a special cash distribution in June 2012 of $5.00 per Unit (the “Special Distribution”). The Special Distribution amounted to $28,417,600.

Organization_and_Summary_of_Si1

Organization and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Interim Financial Statements	'
		A.	Interim Financial Statements—The interim consolidated financial statements included herein have been prepared by the management of Everflow Eastern Partners, L.P., without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position and results of operations have been made.
	The accompanying condensed consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the disclosures normally required by GAAP, or those normally made in an Annual Report on Form 10-K, although the Company believes that the disclosures made are adequate to make the information not misleading. It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto which are incorporated in Everflow Eastern Partners, L.P.’s annual report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 28, 2013.
	The results of operations for the interim periods may not necessarily be indicative of the results to be expected for the full year.
Use of Estimates	'
	B.	Use of Estimates—The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates impacting the Company’s financial statements include revenue and expense accruals and oil and gas reserve quantities. In the oil and gas industry, and especially as related to the Company’s natural gas sales, the processing of actual transactions generally occurs 60-90 days after the month of delivery of its product. Consequently, accounts receivable from production and oil and gas sales are recorded using estimated production volumes and market or contract prices. Differences between estimated and actual amounts are recorded in subsequent period’s financial results. As is typical in the oil and gas industry, a significant portion of the Company’s accounts receivable from production and oil and gas sales consists of unbilled receivables. Oil and gas reserve quantities are utilized in the calculation of depreciation, depletion and amortization and the impairment of oil and gas wells and also impact the timing and costs associated with asset retirement obligations. The Company’s estimates, especially those related to oil and gas reserves, could change in the near term and could significantly impact the Company’s results of operations and financial position.
Organization	'
		C.	Organization—Everflow Eastern Partners, L.P. (“Everflow”) is a Delaware limited partnership which was organized in September 1990 to engage in the business of oil and gas acquisition, exploration, development and production. Everflow was formed to consolidate the business and oil and gas properties of Everflow Eastern, Inc. (“EEI”) and subsidiaries and the oil and gas properties owned by certain limited partnership and working interest programs managed or sponsored by EEI (“EEI Programs” or the “Programs”).
	Everflow Management Limited, LLC (“EML”), an Ohio limited liability company, is the general partner of Everflow and, as such, is authorized to perform all acts necessary or desirable to carry out the purposes and conduct of the business of Everflow. The members of EML are Everflow Management Corporation (“EMC”); two individuals who are officers and directors of EEI and employees of Everflow; one individual who is the Chairman of the Board of EEI; one individual who is an employee of Everflow; and one private limited liability company founded by an individual who is a director of EEI. EMC is an Ohio corporation formed in September 1990 and is the managing member of EML. EML holds no assets other than its general partner’s interest in Everflow. In addition, EML has no separate operations or role apart from its role as the Company’s general partner.
Principles of Consolidation	'
	D.	Principles of Consolidation—The consolidated financial statements include the accounts of Everflow, its wholly-owned subsidiaries, including EEI, and interests with joint venture partners (collectively, the “Company”), which are accounted for under the proportional consolidation method. All significant accounts and transactions between the consolidated entities have been eliminated.
Cash and Equivalents	'
	E.	Cash and Equivalents—The Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents. The Company maintains, at various financial institutions, cash and equivalents which may exceed federally insured amounts and which may, at times, significantly exceed balance sheet amounts due to float. As of September 30, 2013 and December 31, 2012, cash and equivalents include $766,991 and $725,760, respectively, of joint venture partner advances, which are funds collected and held on behalf of joint venture partners for their anticipated share of future plugging and abandonment costs, including interest earned.
Asset Retirement Obligations	'
		F.	Asset Retirement Obligations - GAAP requires the fair value of a liability for an asset retirement obligation to be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. For the Company, these obligations include dismantlement, plugging and abandonment of oil and gas wells and associated pipelines and equipment. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset. The liability is accreted to its then present value each period, and the capitalized cost is depleted over the estimated useful life of the related asset.
	The estimated liability is based on historical experience in dismantling, plugging and abandoning wells, estimated remaining lives of those wells based on reserves estimates, estimates of the external cost to dismantle, plug and abandon the wells in the future and federal and state regulatory requirements. The liability is discounted using an assumed credit-adjusted, risk-free interest rate. Revisions to the liability will likely occur due to: changes in estimates of dismantlement, plugging and abandonment costs; changes in estimated remaining lives of the wells; changes in federal or state regulations regarding plugging and abandonment requirements; and other factors.
	The Company has no assets legally restricted for purposes of settling its asset retirement obligations. The Company has determined that there are no other material retirement obligations associated with tangible long-lived assets.
	The schedule below is a reconciliation of the Company’s liability for the nine months ended September 30, 2013 and 2012:
			Asset Retirement Obligations
			Nine Months Ended September 30,
			2013		2012
	Beginning of period		$	6,996,744	$	6,116,467
	Liabilities incurred			9,900		—
	Liabilities settled			—		(20,000	)
	Accretion expense			236,600		338,200
	End of period		$	7,243,244	$	6,434,667
Revenue Recognition	'
		G.	Revenue Recognition—The Company recognizes oil and gas revenues when production is sold to a purchaser at a fixed or determinable price, when delivery has occurred, title and risk of loss have transferred to the purchaser, and collectability of the revenue is reasonably assured. The Company utilizes the sales method to account for gas production volume imbalances. Under this method, revenue is recognized only when gas is produced and sold on the Company’s behalf. The Company had no material gas imbalances at September 30, 2013 and December 31, 2012. Other revenue is recognized at the time services are rendered, the Company has a contractual right to such revenue and collection is reasonably assured.
	The Company participates (and may act as drilling contractor) with unaffiliated joint venture partners and employees in the drilling, development and operation of jointly owned oil and gas properties.
	Each owner, including the Company, has an undivided interest in the jointly owned properties. Generally, the joint venture partners and employees participate on the same drilling/development cost basis as the Company and, therefore, no revenue, expense or income is recognized on the drilling and development of the properties. Accounts and notes receivable from joint venture partners and employees consist principally of drilling and development costs the Company has advanced or incurred on behalf of joint venture partners and employees (see Note 6). The Company earns and receives monthly management and operating fees from certain joint venture partners and employees after the properties are completed and placed into production.
Income Taxes	'
		H.	Income Taxes—Everflow is not a tax-paying entity and the net taxable income or loss, other than the taxable income or loss allocable to EEI, which is a C corporation owned by Everflow, will be allocated directly to its respective partners. The Company is not able to determine the net difference between the tax bases and the reported amounts of Everflow’s assets and liabilities due to separate elections that were made by owners of the working interests and limited partnership interests that comprised the Programs.
	The Company believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements. The Company’s tax returns are subject to examination by the Internal Revenue Service, as well as various state and local taxing authorities, generally for three years after they are filed.
Allocation of Income and Per Unit Data	'
		I.	Allocation of Income and Per Unit Data - Under the terms of the limited partnership agreement, initially, 99% of revenues and costs were allocated to the Unitholders (the limited partners) and 1% of revenues and costs were allocated to the General Partner. Such allocation has changed and will change in the future due to Unitholders electing to exercise the Repurchase Right and select officers and employees electing to exercise options (see Note 3).
	Earnings per limited partner Unit have been computed based on the weighted average number of Units outstanding during each period presented. Average outstanding Units for earnings per limited partner Unit calculations amounted to 5,606,985 and 5,610,138 for the three and nine months ended September 30, 2013, respectively, and 5,611,715 and 5,614,853 for the three and nine months ended September 30, 2012, respectively.
Subsequent Events	'
	J.	Subsequent Events—Everflow paid a cash distribution in October 2013 of $0.25 per Unit. The distribution amounted to approximately $1,420,000.
New Accounting Standards	'
	K.	New Accounting Standards – The Company has reviewed all recently issued accounting standards in order to determine their effects, if any, on the consolidated financial statements. Based on that review, the Company believes that none of these standards will have a significant effect on current or future earnings or results of operations.

Organization_and_Summary_of_Si2

Organization and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Summary of Reconciliation of the Company's Liability	'
	The schedule below is a reconciliation of the Company’s liability for the nine months ended September 30, 2013 and 2012:
		Asset Retirement Obligations
		Nine Months Ended September 30,
		2013		2012
	Beginning of period	$	6,996,744	$	6,116,467
	Liabilities incurred		9,900		—
	Liabilities settled		—		(20,000	)
	Accretion expense		236,600		338,200
	End of period	$	7,243,244	$	6,434,667

Current_Liabilities_Tables

Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2013
Payables And Accruals [Abstract]	'
Components of Accounts Payable and Accrued Expenses	'
	The Company’s current liabilities consist of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Accounts Payable:
	Production and related other	$	1,729,930	$	1,434,657
	Other		329,639		385,495
	Joint venture partner deposits		122,464		44,407
	Outside Working Interests (see Note 7)		—		360,874
		$	2,182,033	$	2,225,433
	Accrued Expenses:
	Payroll and retirement plan contributions	$	433,235	$	1,019,532
	Current portion of asset retirement obligations		304,000		304,000
	Proved properties		234,700		—
	Federal, state and local taxes		11,200		108,700
		$	983,135	$	1,432,232

Partners_Equity_Tables

Partners' Equity (Tables)	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Units Repurchased Pursuant to Repurchase Right and Issued Pursuant to Option Repurchase Plan	'
	Units repurchased pursuant to the Repurchase Right and Units issued through the exercise of options pursuant to the Option Repurchase Plan (collectively the “Units Activity”) for each of the last three years are as follows:
		Per Unit						# of		# of		Units Out-
								Units		Units		standing
								Repurchased		Issued		Following
												Units
	Year	Calculated		Less		Net						Activity
		Price for		Interim		Price
		Repurchase		Distributions		Paid
		Right
	2011	$	9.23	$	1	$	8.23		4,890		2,445		5,616,422
	2012	$	9.17	$	0.88	$	8.29		9,414		4,707		5,611,715
	2013	$	5.92	$	1	$	4.92		9,460		4,730		5,606,985

Organization_and_Summary_of_Si3

Organization and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	9 Months Ended			1 Months Ended	3 Months Ended		9 Months Ended			9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Oct. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
	Operations			Subsequent Events [Member]	Limited Partners [Member]	Limited Partners [Member]	Limited Partners [Member]	Limited Partners [Member]	General Partner [Member]	Minimum [Member]	Maximum [Member]
	Tax_Positions
Summary Of Significant Accounting Policies [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Sales transaction processing time	'	'	'	'	'	'	'	'	'	'60 days	'90 days
General partner's assets other than interest in the Company	$0	'	'	'	'	'	'	'	'	'	'
General partner's separate operations or role apart from its general partner role to the Company	0	'	'	'	'	'	'	'	'	'	'
Joint venture partner advance	766,991	'	725,760	'	'	'	'	'	'	'	'
Assets legally restricted for purposes of settling asset retirement obligations	0	'	'	'	'	'	'	'	'	'	'
Other material retirement obligations associated with tangible long lived assets	0	'	'	'	'	'	'	'	'	'	'
Material gas imbalances	0	'	0	'	'	'	'	'	'	'	'
Examination period of tax returns	'3 years	'	'	'	'	'	'	'	'	'	'
Number of uncertain tax positions	0	'	'	'	'	'	'	'	'	'	'
Initial percentage of revenue and cost allocated to unitholders	'	'	'	'	99.00%	'	99.00%	'	1.00%	'	'
Average outstanding units	'	'	'	'	5,606,985	5,611,715	5,610,138	5,614,853	'	'	'
Cash distribution per unit	$1.50	$1.50	'	$0.25	'	'	'	'	'	'	'
Quarterly cash distributions	$8,515,855	$8,522,362	'	$1,420,000	'	'	'	'	'	'	'

Organization_and_Summary_of_Si4

Organization and Summary of Significant Accounting Policies - Summary of Reconciliation of the Company's Liability (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Regulatory Assets [Abstract]	'	'	'	'
Beginning of period	'	'	$6,996,744	$6,116,467
Liabilities incurred	'	'	9,900	'
Liabilities settled	'	'	'	-20,000
Accretion expense	80,000	113,500	236,600	338,200
End of period	$7,243,244	$6,434,667	$7,243,244	$6,434,667

Current_Liabilities_Components

Current Liabilities - Components of Accounts Payable and Accrued Expenses (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts Payable:	'	'
Production and related other	$1,729,930	$1,434,657
Other	329,639	385,495
Joint venture partner deposits	122,464	44,407
Outside Working Interests (see Note 7)	'	360,874
Total Accounts Payable	2,182,033	2,225,433
Accrued Expenses:	'	'
Payroll and retirement plan contributions	433,235	1,019,532
Current portion of asset retirement obligations	304,000	304,000
Proved properties	234,700	'
Federal, state and local taxes	11,200	108,700
Total Accrued Expenses	$983,135	$1,432,232

Current_Liabilities_Additional

Current Liabilities - Additional Information (Detail) (USD $)	Dec. 31, 2012
Payables And Accruals [Abstract]	'
Deferred revenue	$2,705,135

Partners_Equity_Additional_Inf

Partners' Equity - Additional Information (Detail) (USD $)	1 Months Ended		9 Months Ended	12 Months Ended			6 Months Ended
	Apr. 30, 2013	Jan. 31, 2013	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
							Employee [Member]	Employee [Member]	Officers [Member]	Officers [Member]
							Employee	Employee	Officers	Officers
Equity [Line Items]	'	'	'	'	'	'	'	'	'	'
Maximum percentage of units to be repurchased	'	'	10.00%	'	'	'	'	'	'	'
Percentage of adjusted book value of company allocable to the repurchase price per unit	'	'	66.00%	'	'	'	'	'	'	'
Minimum percentage of outstanding units	'	'	10.00%	'	'	'	'	'	'	'
Net price paid for repurchase right	'	'	$4.92	$8.29	$8.23	'	'	'	'	'
Interim cash distribution per unit	$0.50	$0.50	$1	$0.88	$1	'	'	'	'	'
Granted options	'	'	'	'	'	'	4,730	4,707	'	'
Number of officers to whom options have been granted	'	'	'	'	'	'	'	'	2	2
Number of employees to whom options have been granted	'	'	'	'	'	'	1	1	'	'
Number of options exercised	'	'	'	'	'	'	4,730	4,707	'	'
Potentially dilutive outstanding instruments	'	'	0	'	'	0	'	'	'	'

Partners_Equity_Units_Repurcha

Partners' Equity - Units Repurchased Pursuant to Repurchase Right and Issued Pursuant to Option Repurchase Plan (Detail) (USD $)	1 Months Ended		9 Months Ended	12 Months Ended
	Apr. 30, 2013	Jan. 31, 2013	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity [Abstract]	'	'	'	'	'
Calculated Price for Repurchase Right	'	'	$5.92	$9.17	$9.23
Less Interim Distributions	$0.50	$0.50	$1	$0.88	$1
Net Price Paid	'	'	$4.92	$8.29	$8.23
Number of Limited Partnership Units Repurchased	'	'	9,460	9,414	4,890
Number of limited partnership units issued	'	'	4,730	4,707	2,445
Limited partnership units outstanding following repurchase right and options repurchase plan activity	'	'	5,606,985	5,611,715	5,616,422

Gas_Purchase_Agreements_Additi

Gas Purchase Agreements - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013
	MMcf
Segment Reporting [Abstract]	'
Lock-in quantities of natural gas	1,310
Weighted average pricing provisions	3.88

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
	Loans	Employee
	Employee
Related Party Transactions [Abstract]	'	'
Term of employee receivables	'4 years	'
Loan forgiveness provisions	0	'
Loans forgiven	0	'
Interest rate charged on employee loans	3.25%	'
Number of employees to whom loans have been extended	2	2
Employee receivables	$227,193	$271,467
Additional extended term of employee receivables	'1 year	'

Sale_of_Deep_Rights_Additional

Sale of Deep Rights - Additional Information (Detail) (USD $)	3 Months Ended	6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Feb. 28, 2013	Dec. 31, 2012
				acre	Claim
Discontinued Operations And Disposal Groups [Abstract]	'	'	'	'	'	'
Producing reserves	'	'	'	$0	'	'
Amount of acres sold	'	'	'	29,600	'	'
GAIN ON SALE OF DEEP RIGHTS	4,329,632	'	2,761,705	36,446,595	'	'
Acreage sold with associated contingencies	'	'	'	2,200	'	'
Contingency lease expiration date	'	'	'2013-02	'	'	'
Deferred revenue	'	'	'	'	'	2,705,135
Deferred income tax expense	'	'	509,000	'	'	'
Acreage repurchase claims	'	'	'	'	0	'
Acreage sold with future production requirements	'	'	'	28,800	'	'
Minimum production term for leases sold with production term contingencies	'	'	'5 years	'	'	'
Refund price per acre	'	'	1,250	'	'	'
Lease renewal period	'	'	'3 months	'	'	'3 months
Reserve for potential refunded acreage	'	'	0	'	'	0
Accounts payable to outside working interests	'	'	'	'	'	360,874
Special distributions	'	$28,417,600	'	$28,417,600	'	'
Special distribution per unit	'	5	'	5	'	'