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Related Party Transactions (Tables)
 9 Months Ended
Sep. 30, 2014
Related Party Transactions [Abstract]  
Amounts Due from and Due to Related Parties
The table below details amounts due from and due to related parties, including companies owned or controlled by Richard M. Osborne, father of the Company’s chief executive officer and the Company’s former chairman and chief executive officer, at September 30, 2014 and December 31, 2013. These amounts are presented on the Condensed Consolidated Balance Sheet as Related parties under Accounts receivable and Accounts payable.
 
 
 
Accounts Receivable
 
Accounts Payable
 
 
 
September 30,
 
December 31,
 
September 30,
 
December 31,
 
 
 
2014
 
2013
 
2014
 
2013
 
 
 
 
 
 
 
 
 
 
 
Cobra Pipeline
 
$
178,596
 
$
131,208
 
$
-
 
$
76,909
 
Orwell Trumbell Pipeline
 
 
-
 
 
-
 
 
-
 
 
122,693
 
Great Plains Exploration
 
 
7,670
 
 
7,033
 
 
9
 
 
73,983
 
Big Oats Oil Field Supply
 
 
5,190
 
 
4,945
 
 
-
 
 
179,447
 
John D. Oil and Gas Company
 
 
96
 
 
91
 
 
-
 
 
82,188
 
OsAir
 
 
17,152
 
 
-
 
 
-
 
 
12,979
 
Other
 
 
11,214
 
 
2,948
 
 
-
 
 
11,734
 
Total related party balances
 
 
219,918
 
 
146,225
 
 
9
 
 
559,933
 
Less amounts included in discontinued operations
 
 
-
 
 
-
 
 
-
 
 
-
 
Total related party balances included in continuing operations
 
$
219,918
 
$
146,225
 
$
9
 
$
559,933
 
Summary of Related Parties Transactions
The tables below detail transactions with related parties, including companies owned or controlled by Richard M. Osborne, father of the Company’s chief executive officer and the Company’s former chairman and chief executive officer, for the three months ended September 30, 2014 and 2013.
 
 
 
Three Months Ended September 30, 2014
 
 
 
 
 
Pipeline
 
Rent, Supplies,
 
 
 
 
 
 
 
Natural Gas
 
Construction
 
Consulting and
 
 
 
Rental Income
 
 
 
Purchases
 
Purchases
 
Other Purchases
 
Natural Gas Sales
 
and Other Sales
 
 
 
 
 
 
 
 
 
 
 
 
 
Cobra Pipeline
 
$
154,871
 
$
-
 
$
6,000
 
$
-
 
$
-
 
Orwell Trumbell Pipeline
 
 
46,125
 
 
-
 
 
-
 
 
140
 
 
35,549
 
Great Plains Exploration
 
 
120,707
 
 
-
 
 
-
 
 
599
 
 
1,700
 
Big Oats Oil Field Supply
 
 
-
 
 
-
 
 
-
 
 
29
 
 
-
 
John D. Oil and Gas Company
 
 
135,237
 
 
-
 
 
-
 
 
144
 
 
6,323
 
OsAir
 
 
32,984
 
 
-
 
 
-
 
 
44
 
 
17,079
 
Lake Shore Gas
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Other
 
 
13,839
 
 
-
 
 
-
 
 
2,839
 
 
100
 
Total
 
$
503,763
 
$
-
 
$
6,000
 
$
3,795
 
$
60,751
 
 
 
 
Three Months Ended September 30, 2013
 
 
 
 
 
Pipeline
 
Rent, Supplies,
 
 
 
 
 
 
 
Natural Gas
 
Construction
 
Consulting and
 
 
 
Management and
 
 
 
Purchases
 
Purchases
 
Other Purchases
 
Natural Gas Sales
 
Other Sales
 
 
 
 
 
 
 
 
 
 
 
 
 
Cobra Pipeline
 
$
227,381
 
$
-
 
$
-
 
$
70,635
 
$
218
 
Orwell Trumbell Pipeline
 
 
51,621
 
 
-
 
 
-
 
 
115
 
 
31,582
 
Great Plains Exploration
 
 
189,991
 
 
-
 
 
1,341
 
 
669
 
 
1,500
 
Big Oats Oil Field Supply
 
 
-
 
 
603,360
 
 
161,597
 
 
78
 
 
800
 
John D. Oil and Gas Company
 
 
186,921
 
 
-
 
 
-
 
 
143
 
 
6,333
 
OsAir
 
 
51,891
 
 
-
 
 
7,198
 
 
139
 
 
22,910
 
Other
 
 
21,053
 
 
-
 
 
15,285
 
 
1,131
 
 
396
 
Total
 
$
728,858
 
$
603,360
 
$
185,421
 
$
72,910
 
$
63,739
 
 
The tables below detail transactions with related parties, including companies owned or controlled by Richard M. Osborne, father of the Company’s chief executive officer and the Company’s former chairman and chief executive officer, for the nine months ended September 30, 2014 and 2013.
 
 
 
Nine Months Ended September 30, 2014
 
 
 
 
 
Pipeline
 
Rent, Supplies,
 
 
 
 
 
 
 
Natural Gas
 
Construction
 
Consulting and
 
 
 
Rental Income
 
 
 
Purchases
 
Purchases
 
Other Purchases
 
Natural Gas Sales
 
and Other Sales
 
 
 
 
 
 
 
 
 
 
 
 
 
Cobra Pipeline
 
$
-
 
$
-
 
$
-
 
$
-
 
$
-
 
Orwell Trumbell Pipeline
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Great Plains Exploration
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Big Oats Oil Field Supply
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
John D. Oil and Gas Company
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
OsAir
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Lake Shore Gas
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Other
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Total
 
$
-
 
$
-
 
$
-
 
$
-
 
$
-
 
 
 
 
Nine Months Ended September 30, 2013
 
 
 
 
 
Pipeline
 
Rent, Supplies,
 
 
 
 
 
 
 
Natural Gas
 
Construction
 
Consulting and
 
 
 
Management and
 
 
 
Purchases
 
Purchases
 
Other Purchases
 
Natural Gas Sales
 
Other Sales
 
 
 
 
 
 
 
 
 
 
 
 
 
John D. Oil and Gas Marketing
 
$
952,899
 
$
-
 
$
7,271
 
$
5,470
 
$
-
 
Cobra Pipeline
 
 
737,252
 
 
-
 
 
-
 
 
115,116
 
 
243
 
Orwell Trumbell Pipeline
 
 
469,661
 
 
-
 
 
-
 
 
10,883
 
 
31,883
 
Great Plains Exploration
 
 
506,716
 
 
854
 
 
1,341
 
 
13,348
 
 
31,809
 
Big Oats Oil Field Supply
 
 
-
 
 
2,081,043
 
 
465,269
 
 
2,824
 
 
925
 
John D. Oil and Gas Company
 
 
554,466
 
 
5,976
 
 
-
 
 
286
 
 
20,923
 
OsAir
 
 
182,871
 
 
-
 
 
87,671
 
 
762
 
 
54,378
 
Other
 
 
55,452
 
 
854
 
 
45,296
 
 
19,554
 
 
46,411
 
Total
 
$
3,459,317
 
$
2,088,727
 
$
606,848
 
$
168,243
 
$
186,572