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RELATED-PARTY TRANSACTIONS | 12 Months Ended
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Dec. 31, 2022
RELATED-PARTY TRANSACTIONS |
RELATED-PARTY TRANSACTIONS | 22.RELATED-PARTY TRANSACTIONS ​ We have continuing related-party transactions with MGP and its affiliates. The Board of Directors and its conflicts committee ("Conflicts Committee") review our related-party transactions that involve a potential conflict of interest between our general partner or its affiliates and ARLP or its subsidiaries or any other partner of ARLP to determine that such transactions are fair and reasonable to ARLP. As a result of these reviews, the Board of Directors and the Conflicts Committee approved each of the transactions described below that had such potential conflict of interest as fair and reasonable to ARLP. ​ Line of Credit ​ On February 19, 2021, we entered into a line of credit arrangement (the "Line of Credit") with a related party for $5.0 million. This Line of Credit was amended on November 4, 2021 to increase the total available under the Line of Credit to $5.5 million. The Line of Credit had a maturity date of February 28, 2023 and accrued interest at an annual rate of 3.5% payable quarterly. During the year ended December 31, 2021 we received proceeds and made payments under the Line of Credit of $5.3 million. On November 10, 2021 we terminated the Line of Credit. ​ Affiliate Coal Lease Agreements ​ The following table summarizes advanced royalties outstanding and related payments and recoupments under our affiliate coal lease agreements: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | WKY CoalPlay | ​ | ​ | ​
​ | ​ | ​ | ​ | Towhead | ​ | Webster | ​ | Henderson | ​ | WKY | ​ | ​ | ​
​ | ​ | Craft Foundations | ​ | Coal | ​ | Coal | ​ | Coal | ​ | CoalPlay | ​ | ​ | ​
​ | ​ | ​ | ​ | Henderson | ​ | ​ | ​ | ​ | ​ | Henderson | ​ | ​ | ​ | ​
​ | ​ | Tunnel | ​ | & Union | ​ | Webster | ​ | Henderson | ​ | & Union | ​ | ​ | ​ | ​
​ | ​ | Ridge | ​ | Counties, KY | ​ | County, KY | ​ | County, KY | ​ | Counties, KY | ​ | Total | ​
​ | ​ | Acquired | ​ | Acquired | ​ | Acquired | ​ | Acquired | ​ | Acquired | ​ | ​ | ​ | ​
​ | ​ | 2005 | ​ | December 2014 | ​ | December 2014 | ​ | December 2014 | ​ | February 2015 | ​ | ​ | ​ | ​
​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
As of January 1, 2020 | ​ | $ | 1,500 | ​ | $ | 16,603 | ​ | $ | — | ​ | $ | 12,607 | ​ | $ | 10,506 | ​ | $ | 41,216 | ​
Payments | ​ | ​ | 3,000 | ​ | ​ | 3,597 | ​ | ​ | 2,568 | ​ | ​ | 2,522 | ​ | ​ | 2,132 | ​ | ​ | 13,819 | ​
Recoupment | ​ | ​ | (3,000) | ​ | ​ | (1,022) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (56) | ​ | ​ | (4,078) | ​
Unrecoupable | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (2,568) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (2,568) | ​
As of December 31, 2020 | ​ | ​ | 1,500 | ​ | ​ | 19,178 | ​ | ​ | — | ​ | ​ | 15,129 | ​ | ​ | 12,582 | ​ | ​ | 48,389 | ​
Payments | ​ | ​ | 3,000 | ​ | ​ | 3,597 | ​ | ​ | 2,568 | ​ | ​ | 2,521 | ​ | ​ | 2,131 | ​ | ​ | 13,817 | ​
Recoupment | ​ | ​ | (3,000) | ​ | ​ | (1,025) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (4,025) | ​
Unrecoupable | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (2,568) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (2,568) | ​
As of December 31, 2021 | ​ | ​ | 1,500 | ​ | ​ | 21,750 | ​ | ​ | — | ​ | ​ | 17,650 | ​ | ​ | 14,713 | ​ | ​ | 55,613 | ​
Payments | ​ | ​ | 3,000 | ​ | ​ | 3,597 | ​ | ​ | — | ​ | ​ | 2,522 | ​ | ​ | 2,131 | ​ | ​ | 11,250 | ​
Recoupment | ​ | ​ | (3,000) | ​ | ​ | (3,255) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (6,255) | ​
Unrecoupable | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​
As of December 31, 2022 | ​ | $ | 1,500 | ​ | $ | 22,092 | ​ | $ | — | ​ | $ | 20,172 | ​ | $ | 16,844 | ​ | $ | 60,608 | ​
​ Craft Foundations—In January 2005, we acquired Tunnel Ridge from ARH. In connection with this acquisition, we assumed a coal lease with Alliance Resource GP, LLC, an entity indirectly wholly owned by Mr. Craft and Kathleen S. Craft until it was dissolved in December 2020. In December 2018, the property subject to the lease was transferred to the Joseph W. Craft III Foundation and the Kathleen S. Craft Foundation, which each hold an undivided one-half interest (the "Craft Foundations"). Under the terms of the lease, Tunnel Ridge is required to pay an annual minimum royalty of $3.0 million. The lease expires the earlier of January 1, 2033 or upon the exhaustion of the mineable and merchantable leased coal. Tunnel Ridge incurred $12.3 million, $5.8 million and $6.1 million in earned royalties in 2022, 2021 and 2020 respectively. ​ Tunnel Ridge has a surface land lease with an annual payment of $0.2 million, payable in January of each year with the Craft Foundations. ​ WKY CoalPlay—In February 2015, WKY CoalPlay, LLC ("WKY CoalPlay") entered into a coal lease agreement with Alliance Resource Properties regarding coal mineral resources located in Henderson and Union Counties, Kentucky. The lease has an initial term of 20 years and provides for earned royalty payments to WKY CoalPlay of 4.0% of the coal sales price and annual minimum royalty payments of $2.1 million. All annual minimum royalty payments are recoupable from future earned royalties. ​ In December 2014, WKY CoalPlay's subsidiaries, Towhead Coal Reserves, LLC and Henderson Coal Reserves, LLC entered into coal lease agreements with Alliance Resource Properties. The leases have initial terms of 20 years and provide for earned royalty payments of 4.0% of the coal sales price and annual minimum royalty payments of $3.6 million and $2.5 million, respectively. All annual minimum royalty payments under each agreement are recoupable from future earned royalties payable under that agreement. ​ In December 2014, WKY CoalPlay's subsidiary, Webster Coal Reserves, LLC entered into a coal lease agreement with Alliance Resource Properties. The lease had a term of 7 years and provided for earned royalty payments of 4.0% of the coal sales price and annual minimum royalty payments of $2.6 million. This lease expired in December 2021. ​ Cavalier Minerals– As discussed in Note 13 – Variable Interest Entities, through our subsidiaries, we hold a non-economic managing member interest and a 96% non-managing member interest in Cavalier Minerals and, Bluegrass Minerals, a third party, holds a 4% non-managing member interest and a 25% profits interest. See Note 14 – Investments for information on payments made and distributions received by Cavalier Minerals.

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI https://asc.fasb.org/topic&trid=2122745 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 + Details
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