Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income Before Income Tax Provision

The components of (Loss) income before income tax (benefit) provision and the Income tax (benefit) provision for the years ended December 31 are as follows:

	2023		2022
(Loss) income before income tax (benefit) provision
Domestic	$	(64,077)	$	87,975
Foreign	(81)		(252)
	$	(64,158)	$	87,723
Income tax (benefit) provision
Current income tax (benefit) provision:
Federal	$	(3,405)	$	20,761
State	290		1,328
Foreign	(342)		(53)
Total current	(3,457)		22,036
Deferred income tax (benefit) provision:
Federal	(16,467)		(8,887)
State	(4,647)		416
Total deferred	(21,114)		(8,471)
	$	(24,571)	$	13,565

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:

	2023			2022
(Loss) income before income tax (benefit) provision	$	(64,158)		$	87,723
Statutory taxes at 21.0%	$	(13,473)		$	18,422
State and local income taxes	(4,392)			1,629
Non-deductible expenses	1,071			745
Percentage depletion	(3,455)			(4,866)
R&D and other federal credits	(109)			(300)
Settlements and uncertain tax positions	(3,512)			(787)
Other, net	(701)			(1,278)
Income tax (benefit) provision	$	(24,571)		$	13,565
Effective income tax rate	38.3		%	15.5		%

Schedule of 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
	2023		2022
Deferred tax assets
Lease liabilities	$	22,265	$	21,880
Tax carryforwards	14,816		12,398
Inventories	4,880		5,571
Accrued liabilities	9,226		8,176
Employee benefits	3,319		3,086
Land valuation adjustment	6,378		6,261
Partnership investment - development costs	12,565		—
Other	9,680		6,850
Total deferred tax assets	83,129		64,222
Less: Valuation allowance	11,783		11,809
	71,346		52,413
Deferred tax liabilities
Lease right-of-use assets	22,611		21,880
Depreciation and depletion	23,607		19,665
Partnership investment - development costs	—		6,069
Accrued pension benefits	10,047		10,921
Total deferred tax liabilities	56,265		58,535
Net deferred asset (liability)	$	15,081	$	(6,122)

Schedule 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, 2023
	Net deferred tax asset		Valuation allowance		Carryforwards expire during:
State net operating loss	$	16,526	$	14,757	2024 - 2043

	December 31, 2022
	Net deferred tax asset		Valuation allowance		Carryforwards expire during:
State net operating loss	$	15,347	$	14,422	2023-2042

Schedule of 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, 2023 and 2022. Approximately $2.8 million and $5.5 million of the gross unrecognized tax benefits as of December 31, 2023 and 2022, 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.

	2023		2022
Balance at January 1	$	9,626	$	10,554
Decreases based on settlements with tax authorities	—		(928)
Decreases based on lapse of applicable statute of limitations	(3,478)		—
Balance at December 31	$	6,148	$	9,626