Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Taxes [Abstract]

Schedule of provision for income taxes

(in thousands)	For the Year Ended
	December 31,
	2018			2017
Current income tax benefit	$	-		$	(74	)
Deferred income tax (benefit) expense		(260	)		7,080
Change in valuation allowance		260			(7,080	)
Total income tax benefit	$	-		$	(74	)

Schedule of effective income tax rate differed from the statutory U.S. federal income tax rate

	For the Year Ended
	December 31,
	2018			2017
Federal income tax rate		21.0	%		35.0	%
State income taxes, net of federal benefit		5.1			3.8
Permanent differences		(1.2	)		(20.5	)
Non-controlling interest in consolidated partnerships		(9.8	)		(0.8	)
True-up of prior year depletion in excess of basis		1.3			1.1
Stock-based compensation deficiency		1.1			3.1
Rate changes of prior year deferred		(1.0	)		(1.8	)
True-up of prior year deferred		4.0			(4.5	)
Effect of tax cuts and TCJA		-			91.0
Increase in valuation allowance and other		2.0			(107.7	)
Total effective income tax rate		22.5	%		(1.1	)%

Schedule of deferred tax assets and liabilities

(in thousands)	As of December 31,
	2018			2017
Deferred tax assets
Net operating loss carryforwards	$	8,066		$	6,407
Depletion carryforwards		2,185			1,934
Accrual and other		863			450
Stock-based compensation		449			476
Asset retirement obligations		4,640			1,944
Property, plant and equipment		2,340			2,972
Total deferred tax assets		18,543			14,183
Deferred tax liability
Interest in partnerships		(517	)		(790	)
Derivative and other		(1,056	)		(57	)
Less valuation allowance		(16,970	)		(13,336	)
Net deferred tax asset	$	-		$	-