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Related Party Transactions
3 Months Ended
Mar. 31, 2023
Related Party Transactions [Abstract]  
Related Party Transactions
(13) Related Party Transactions

Activity associated with the Partnership’s related party arrangements for the three months ended March 31, 2023 and 2022 is summarized below:

Related Party Activity
Three Months Ended
March 31,
(in thousands)20232022
Sales to related parties:
CRRM (1)
$ $48 
CVRP JV (1)
1,252 — 
Purchases from related parties:
CRRM (2)
15,588 14,534 

March 31, 2023December 31, 2022
Due to related parties (3)
$5,235 $4,518 
(1)Sales to related parties, included in Net sales in our condensed consolidated financial statements, consist of: (a) sales of feedstocks and services to Coffeyville Resources Refining & Marketing, LLC (“CRRM”) under the Master Service Agreement with CRNF (the “Coffeyville MSA”), and (b) CO sales to CVRP JV and its subsidiaries.
(2)Purchases from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses in our condensed consolidated financial statements, consist primarily of pet coke and hydrogen purchased from CRRM under the Coffeyville MSA.
(3)Due to related parties, included in Accounts payable to affiliates, consists primarily of amounts payable for feedstocks and other supplies and services provided by CRRM and CVR Services under the Coffeyville MSA and the Corporate MSA.

Distributions to CVR Partners’ Unitholders

Distributions, if any, including the payment, amount, and timing thereof, are subject to change at the discretion of the Board. The following tables present quarterly distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2023 and 2022 (amounts presented in table below may not add to totals presented due to rounding):
Quarterly Distributions Paid (in thousands)
Related PeriodDate PaidQuarterly Distributions
Per Common Unit
Public UnitholdersCVR EnergyTotal
2022 - 4th Quarter
March 13, 2023$10.50 $70,115 $40,866 $110,981 

Quarterly Distributions Paid (in thousands)
Related PeriodDate PaidQuarterly Distributions
Per Common Unit
Public UnitholdersCVR EnergyTotal
2021 - 4th Quarter
March 14, 2022$5.24 $35,576 $20,394 $55,970 
2022 - 1st Quarter
May 23, 20222.26 15,091 8,796 23,887 
2022 - 2nd Quarter
August 22, 202210.05 67,109 39,115 106,225 
2022 - 3rd Quarter
November 21, 20221.77 11,819 6,889 18,708 
Total 2022 quarterly distributions
$19.32 $129,597 $75,193 $204,790 

For the first quarter of 2023, the Partnership, upon approval by the Board on May 1, 2023, declared a distribution of $10.43 per common unit, or $110.2 million, which is payable May 22, 2023 to unitholders of record as of May 15, 2023. Of this amount, CVR Energy will receive approximately $40.6 million, with the remaining amount payable to public unitholders.