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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Income Before Income Tax Provision | The components of Income before income tax provision and the Income tax provision for the years ended December 31 are as follows:
| 2022 |  | 2021
Income before income tax provision |  |  |
Domestic | $ | 87,975 |  |  | $ | 57,019 |
Foreign | (252) |  |  | (169) |
| $ | 87,723 |  |  | $ | 56,850 |
Income tax provision |  |  |
Current income tax provision (benefit): |  |  |
Federal | $ | 20,761 |  |  | $ | 10,870 |
State | 1,328 |  |  | 1,443 |
Foreign | (53) |  |  | (35) |
Total current | 22,036 |  |  | 12,278 |
Deferred income tax (benefit) provision: |  |  |
Federal | (8,887) |  |  | (4,449) |
State | 416 |  |  | 896 |
Total deferred | (8,471) |  |  | (3,553) |
| $ | 13,565 |  |  | $ | 8,725 |
Effective Income Tax Rate Reconciliation | A reconciliation of the federal statutory and effective income tax rate for the years ended December 31 is as follows:
| 2022 |  | 2021
Income before income tax provision | $ | 87,723 |  |  | $ | 56,850 |
Statutory taxes at 21.0% | $ | 18,422 |  |  | $ | 11,939 |
State and local income taxes | 1,629 |  |  | 1,890 |
Non-deductible expenses | 745 |  |  | 725 |
Percentage depletion | (4,866) |  |  | (6,245) |
R&D and other federal credits | (300) |  |  | (363) |
Settlements and uncertain tax positions | (787) |  |  | 166 |
Other, net | (1,278) |  |  | 613 |
Income tax provision | $ | 13,565 |  |  | $ | 8,725 |
Effective income tax rate | 15.5 | % |  | 15.3 | %
Deferred Tax Assets and Liabilities | A detailed summary of the total deferred tax assets and liabilities in the Company's Consolidated Balance Sheets resulting from differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes is as follows:
| December 31
| 2022 |  | 2021
Deferred tax assets |  |  |
Lease liabilities | $ | 21,880 |  |  | $ | 24,500 |
Tax carryforwards | 12,398 |  |  | 13,837 |
Inventories | 5,571 |  |  | 4,522 |
Accrued liabilities | 8,176 |  |  | 9,243 |
Employee benefits | 3,086 |  |  | 3,496 |
Land valuation adjustment | 6,261 |  |  | 5,988 |
Other | 6,850 |  |  | 6,527 |
Total deferred tax assets | 64,222 |  |  | 68,113 |
Less: Valuation allowance | 11,809 |  |  | 11,695 |
| 52,413 |  |  | 56,418 |
Deferred tax liabilities |  |  |
Lease right-of-use assets | 21,880 |  |  | 24,500 |
Depreciation and depletion | 19,665 |  |  | 25,851 |
Partnership investment - development costs | 6,069 |  |  | 9,840 |
Accrued pension benefits | 10,921 |  |  | 10,941 |
Total deferred tax liabilities | 58,535 |  |  | 71,132 |
Net deferred liability | $ | (6,122) |  |  | $ | (14,714) |
Summary of Tax Credit Carryforwards | The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where the Company has determined that realization is uncertain:
| December 31, 2022
| Net deferred tax asset |  | Valuation allowance |  | Carryforwards expire during:
State net operating loss | $ | 15,347 |  |  | $ | 14,422 |  |  | 2023-2042
| December 31, 2021
| Net deferred tax asset |  | Valuation allowance |  | Carryforwards expire during:
State net operating loss | $ | 17,516 |  |  | $ | 14,694 |  |  | 2022-2041
Unrecognized Tax Benefits Roll Forward | The following is a reconciliation of the Company's total gross unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the financial statements for the years ended December 31, 2022 and 2021. Approximately $5.5 million and $6.4 million of the gross unrecognized tax benefits as of December 31, 2022 and 2021, respectively, relate to permanent items that, if recognized, would impact the effective income tax rate. This amount differs from the gross unrecognized tax benefits presented in the table below due to (1) the deferred tax asset which would be available if the position were not sustained upon audit and (2) the decrease in U.S. federal income taxes which would occur upon the recognition of the state tax benefits included herein.
| 2022 |  | 2021 |  |
Balance at January 1 | $ | 10,554 |  |  | $ | 10,459 |  |  |
Additions based on tax positions related to prior years | — |  |  | 95 |  |  |
Decreases based on settlements with tax authorities | (928) |  |  | — |  |  |
Balance at December 31 | $ | 9,626 |  |  | $ | 10,554 |  |  |

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