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INCOME TAXES - Effective Income Tax Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Effective income tax reconciliation:      
Pretax GAAP income at Federal statutory rate $ 2,118 $ 0 $ 5,435
Pretax GAAP income at State statutory rate, net of federal benefit 282 0 725
Patronage exclusion (2,401) 0 (6,159)
Asset retirement and environmental reclamation obligations (6,302) 16,655 10,917
Deferred revenues and membership withdrawal (11,216) (22,759) 18,673
Operating liabilities, net of right-of-use assets (5,281) (4,919) 1,165
Valuation Allowance 0 0 0
Net operating loss carryforward 26,955 21,034 (27,539)
Other items, net (4,690) (9,445) (2,531)
Impairment 0 0 0
Regulatory treatment of deferred taxes 539 (815) (391)
Total deferred income tax expense (benefit) $ 4 $ (249) $ 295