Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax computed at the statutory federal income tax rate to the provision (benefit) for income taxes included in the accompanying statements of operations and comprehensive income or loss is as follows for the year ended December 31, 2013 (in thousands):

	2013
Income tax (benefit) provision at federal statutory rate	(35	)%
State income tax, net of federal benefit	(2	)%
Non-benefited losses from valuation allowance	17	%
Noncontrolling interest	19	%
Other permanent items	1	%
Effective tax rate	—	%

Schedule of Deferred Tax Assets and Liabilities

Total deferred tax assets and liabilities consist of the following as of December 31, 2013 (in thousands):

	2013
Deferred tax assets:
Net operating loss carry forwards	$	1,689
Outside basis difference in partnership	5,061
Valuation allowance	(6,750		)
Net deferred tax assets	$	—