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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) Before Income Tax Benefit | The components of Income (loss) before income tax benefit and the Income tax benefit for the years ended December 31 are as follows:
| 2024 |  | 2023
Income (loss) before income tax benefit |  |  |
Domestic | $ | 33,637 |  |  | $ | (64,077) |
Foreign | 9 |  |  | (81) |
| $ | 33,646 |  |  | $ | (64,158) |
Income tax benefit |  |  |
Current income tax provision (benefit): |  |  |
Federal | $ | (2,520) |  |  | $ | (3,405) |
State | 906 |  |  | 290 |
Foreign | 2 |  |  | (342) |
Total current | (1,612) |  |  | (3,457) |
Deferred income tax provision (benefit): |  |  |
Federal | 1,373 |  |  | (16,467) |
State | 144 |  |  | (4,647) |
Total deferred | 1,517 |  |  | (21,114) |
| $ | (95) |  |  | $ | (24,571) |
Schedule of 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:
| 2024 |  | 2023
Income (loss) before income tax benefit | $ | 33,646 |  |  | $ | (64,158) |
Statutory taxes at 21.0% | $ | 7,066 |  |  | $ | (13,473) |
State and local income taxes | 556 |  |  | (4,392) |
Non-deductible expenses | 927 |  |  | 1,071 |
Percentage depletion | (4,683) |  |  | (3,455) |
R&D and other federal credits | (796) |  |  | (109) |
Settlements and uncertain tax positions | (2,273) |  |  | (3,512) |
Other, net | (892) |  |  | (701) |
Income tax benefit | $ | (95) |  |  | $ | (24,571) |
Effective income tax rate | (0.3) | % |  | 38.3 | %
Schedule of Deferred Tax Assets and Liabilities | A detailed summary of the total deferred tax assets and liabilities in our 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
| 2024 |  | 2023
Deferred tax assets |  |  |
Lease liabilities | $ | 1,252 |  |  | $ | 7,083 |
Tax carryforwards | 12,371 |  |  | 14,816 |
Inventories | 6,029 |  |  | 4,880 |
Accrued liabilities | 9,430 |  |  | 9,226 |
Employee benefits | 3,630 |  |  | 3,319 |
Land valuation adjustment | 6,489 |  |  | 6,378 |
Partnership investment - development costs | 14,819 |  |  | 12,565 |
Other | 7,866 |  |  | 9,680 |
Total deferred tax assets | 61,886 |  |  | 67,947 |
Less: Valuation allowance | 11,672 |  |  | 11,783 |
| 50,214 |  |  | 56,164 |
Deferred tax liabilities |  |  |
Lease right-of-use assets | 1,209 |  |  | 7,429 |
Depreciation and depletion | 23,731 |  |  | 23,607 |
Accrued pension benefits | 10,633 |  |  | 10,047 |
Total deferred tax liabilities | 35,573 |  |  | 41,083 |
Net deferred asset | $ | 14,641 |  |  | $ | 15,081 |
Schedule of Tax Credit Carryforwards | The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where we have determined that realization is uncertain:
| December 31, 2024
| Net deferred tax asset |  | Valuation allowance |  | Carryforwards expire during:
State net operating loss | $ | 15,584 |  |  | $ | 14,610 |  |  | 2025 - 2044
| December 31, 2023
| Net deferred tax asset |  | Valuation allowance |  | Carryforwards expire during:
State net operating loss | $ | 16,526 |  |  | $ | 14,757 |  |  | 2024-2043
Schedule of Unrecognized Tax Benefits Roll Forward | The following is a reconciliation of our 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, 2024 and 2023. Approximately $0.6 million and $2.8 million of the gross unrecognized tax benefits as of December 31, 2024 and 2023, 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.
| 2024 |  | 2023 |  |
Balance at January 1 | $ | 6,148 |  |  | $ | 9,626 |  |  |
Decreases based on lapse of applicable statute of limitations | (5,396) |  |  | (3,478) |  |  |
Balance at December 31 | $ | 752 |  |  | $ | 6,148 |  |  |

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