Class of Stock [Axis]
Class B Units [Member]
Class A Units [Member]
Equity Components [Axis]
Members' Capital
Legal Entity [Axis]
National Beef Packing Company, LLC [Member]
Property, Plant and Equipment, Type [Axis]
Machinery and Equipment [Member]
Furniture and Fixtures [Member]
Trailers and Automotive Equipment [Member]
Lender Name [Axis]
CoBank [Member]
Credit Facility [Axis]
Revolving Credit Facility [Member]
Plan Name [Axis]
Management Phantom Unit Plan [Member]
Award Type [Axis]
Class A Phantom Units [Member]
Class B Phantom Units [Member]
Concentration Risk Benchmark [Axis]
Cattle requirements [Member]
Cash Incentive And Bonus Plans [Member]
Property Subject to or Available for Operating Lease [Axis]
Dodge City, KS Office Lease [Member]
Kansas City, MO Office Lease [Member]
Counterparty Name [Axis]
Former CEO [Member]
Additional Class A Phantom Units [Member]
Certain Members of Management [Member]
Additional Class B Phantom Units [Member]
Statement [Table]
Statement [Line Items]
Entity Registrant Name
Entity Central Index Key
Document Type
Document Period End Date
Amendment Flag
Current Fiscal Year End Date
Entity a Well-known Seasoned Issuer
Entity a Voluntary Filer
Entity's Reporting Status Current
Entity Filer Category
Entity Common Stock, Shares Outstanding
Document Fiscal Period Focus
Document Fiscal Year Focus
Entity Public Float
Entity Emerging Growth
Entity Small Business
Entity Shell Company
Entity Interactive Data Current
Entity File Number
Entity Incorporation, State Country Code
Statement of Financial Position [Abstract]
Assets
Current assets:
Cash and cash equivalents
Accounts receivable
Due from affiliates
Other current assets
Total current assets
Property, plant, and equipment, at cost
Less accumulated depreciation
Net property, plant, and equipment
Right of use assets, net
Investment in National Beef Packing Company, LLC
Other assets
Total assets
Liabilities and Members' Capital
Current liabilities:
Accounts payable - trade
Due to affiliates
Accrued compensation and benefits
Lease obligations
Other accrued expenses and liabilities
Distributions payable
Total current liabilities
Long-term liabilities:
Lease obligations
Other liabilities
Total long-term liabilities
Total liabilities
Commitments and contingencies
Members' capital
Members' contributed capital, 735,385 Class A units and 755,385 Class B units authorized, issued and outstanding
Total members' capital
Total liabilities and members' capital
Members' capital, units authorized
Members' capital, units issued
Members' capital, units outstanding
Net sales
Costs and expenses:
Cost of sales
Selling, general, and administrative expenses
Depreciation and amortization
Total costs and expenses
Operating loss
Other income :
Interest income
Interest expense
Equity in income of National Beef Packing Company, LLC
Other, net
Total other income
Net income
Income per unit:
Basic and diluted
Outstanding weighted-average Class A and Class B units:
Basic and diluted
Beginning Balance
Net income for the year
Member distributions
Ending Balance
Statement of Cash Flows [Abstract]
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in net income of National Beef Packing Company, LLC
Distributions from National Beef Packing Company, LLC
Changes in assets and liabilities:
Accounts Receivable
Due from affiliates
Other assets
Accounts payable
Due to affiliates
Accrued compensation and benefits
Other accrued expenses and liabilities
Net cash provided by investing activities
Cash flows from investing activities:
Capital expenditures, including interest capitalized
Distributions from National Beef Packing Company, LLC
Net cash (used in) provided by investing activities
Cash flows from financing activities:
Member distributions
Net cash used in financing activities
Net decrease in cash
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Supplemental cash disclosures:
Cash paid during the period for interest
Supplemental noncash disclosures of operating activities:
Right of use assets and lease obligations
Supplemental Noncash Disclosures Of Investing Activities:
Required contribution of purchased ownership interest to National Beef Packing Company, LLC
Supplemental noncash disclosures of financing activities:
Distributions payable
Accounting Policies [Abstract]
Description of Business
Basis of Presentation and Accounting Policies
Debt Disclosure [Abstract]
Long-Term Debt and Loan Agreements
Share-based Payment Arrangement [Abstract]
Employee Options and Benefit Plans
Other Income and Expenses [Abstract]
Other Income
Income Tax Disclosure [Abstract]
Income Taxes
Related Party Transactions [Abstract]
Related Party Transactions
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results (Unaudited)
Subsequent Events [Abstract]
Subsequent Events
Basis of Presentation
Fiscal Year
Use of Estimates
Cash and Cash Equivalents
Investment in National Beef Packing Company, LLC
Property, Plant and Equipment
Distributions Payable
Income Taxes
Selling, General and Administrative
Noncompetition Payments
Business Segments
Earnings Per Unit
Schedule of changes to USPB’s investment in NBP
Schedule of Property Plant And Equipment Estimated Useful Life
Schedule of cost and accumulated depreciation for property, plant, and equipment
Summary of current and long-term portions of accrued non-compete amounts
Schedule of Income Per Unit Calculation
Schedule of selected quarterly financial data for fiscal years
Equity method percentage owned
Beginning Investment Balance
Purchase of ownership interest
Equity in net income
Distributions
Ending Investment Balance
Property and equipment useful lives
Property, plant and equipment, gross
Accumulated depreciation
Property, plant and equipment, net
Current non-compete
Long-term non-compete
Total non-compete
Basic and diluted earnings per unit:
Income attributable to USPB available to unitholders (numerator)
Weighted average outstanding units (denominator)
Per unit amount
Equity method impairment
Depreciation expense
State taxes payable
Payments for noncompetition agreement
Noncompetition payment payable year one
Noncompetition payment payable year two
Accrued Noncompetition Payments
Credit line maximum borrowing capacity
Credit line, remaining borrowing capacity
Credit line expiration date
Credit line interest terms
Remaining operating lease payments
Remaining term of lease
Lease periodic term
Lease periodic payment
Share-based compensation expense
Accrued liabilities
Phantom units outstanding
401K plan expenses
Other non-operating income
Income tax expense
Concentration percentage
Accounts receivable from unitholders
Accounts payables to unitholders
Net Sales
Operating Loss
Net Income (Loss)
Basic and Diluted Earnings Per Unit
Class A Units [Member]
Class B Units [Member]
Distributions payable
Distributions payable
Distributions payable [Policy Text Block]
Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the noncurrent portion of the liabilities due after one year (or the normal operating cycle, if longer).
National Beef Packing Company, LLC [Member]
Post employment payments provided for in former CEO';s employment agreements [Policy Text Block]
Schedule of useful lives of property and equipment [Table Text Block]
Lease periodic term
Lease periodic payment
Summary of current and long-term portions of accrued non-compete amounts [Table Text Block]
Supplemental noncash disclosures of operating activities: [Abstract]
Supplemental noncash disclosures of investing activities: [Abstract]
Required contribution of purchased ownership interest to National Beef Packing Company, LLC
Current portion of gross carrying amount before accumulated amortization as of the balance sheet date of payments made to third parties in exchange for their agreement not to engage in specified competitive practices in specified geographic territories for a specified period of time.
Noncurrent portion of gross carrying amount before accumulated amortization as of the balance sheet date of payments made to third parties in exchange for their agreement not to engage in specified competitive practices in specified geographic territories for a specified period of time.
Member distributions
Distributions
Income tax expense
Accounts receivable from unitholders
Accounts payables to unitholders
Assets, Current
Assets [Default Label]
Liabilities, Current
Operating Lease, Liability, Noncurrent
Liabilities, Noncurrent
Liabilities
Members' Equity
Liabilities and Equity
Costs and Expenses
Interest Expense
Other Operating Income (Expense), Net
Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Paid
Increase (Decrease) in Accounts Receivable
Increase (Decrease) in Due from Affiliates, Current
Increase (Decrease) in Prepaid Expense and Other Assets
Increase (Decrease) in Due to Affiliates, Current
Increase (Decrease) in Employee Related Liabilities
Increase (Decrease) in Other Accrued Liabilities
Net Cash Provided by (Used in) Operating Activities
Payments to Acquire Property, Plant, and Equipment
Proceeds from Equity Method Investment, Distribution, Return of Capital
Net Cash Provided by (Used in) Investing Activities
MemberDistributions
Net Cash Provided by (Used in) Financing Activities
Cash and Cash Equivalents, Period Increase (Decrease)
DocumentAndEntityInformationAbstract
Equity and Cost Method Investments, Policy [Policy Text Block]
Income Tax, Policy [Policy Text Block]
EquityMethodInvestmentDividendsOrDistributions1
Finite-Lived Noncompete Agreements, Gross