v3.26.1
Related Party Transactions
 6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related Party Transactions
(12) Related Party Transactions
Activity associated with the Partnership’s related party arrangements for the three and six months ended June 30, 2026 and 2025 is summarized below:
Three Months Ended
June 30,		Six Months Ended
June 30,
(in thousands)2026202520262025
Sales to related parties: (1)
CVR Energy subsidiary$261 $623 $426 $1,054 
CVRP JV644 601 1,264 1,288 
Expenses from related parties: (2)
CVR Energy subsidiary4,109 2,779 9,529 5,890 
CVR Services, LLC6,104 7,337 13,748 14,142 
June 30, 2026December 31, 2025
Due to related parties (3)
$3,843 $3,784 
(1)Sales to related parties, included in Net sales in our condensed consolidated statements of operations, consist of (a) sales of feedstocks and services under the Master Service Agreement with CRNF (the “Coffeyville MSA”) and (b) carbon oxide sales to CVRP JV and its subsidiaries.
(2)Expenses 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 statements of operations, consist primarily of pet coke and hydrogen purchased under the Coffeyville MSA and management and other professional services under the Corporate MSA.
(3)Consists primarily of amounts payable to CVR Energy subsidiaries under the Coffeyville MSA and Corporate MSA, included in Accounts payable to affiliates.
Distributions to CVR Partners’ Unitholders
Distributions, if any—including the amount, timing, and the Board’s distribution policy—are subject to change at the discretion of the Board. This includes the definition of Available Cash for Distribution and any related reserves, which may be adjusted based on the Board’s judgment and prevailing business concerns.
The following table presents quarterly distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy and IEP, during 2026 and 2025:
Three Months Ended
June 30,		Six Months Ended
June 30,
(in thousands, except per unit data)2026202520262025
Public unitholders$25,621 $14,477 $27,991 $25,858 
IEP1,089 615 1,190 920 
CVR Energy15,568 8,796 17,008 15,607 
Total distributions paid$42,278 $23,888 $46,189 $42,385 
Distributions per common unit (1)
$4.00 $2.26 $4.37 $4.01 
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period.
For the second quarter of 2026, the Partnership, upon approval by the Board on July 29, 2026, declared a distribution of $6.08 per common unit, or approximately $64.3 million, which is payable August 17, 2026 to unitholders of record as of August 10, 2026. Of this amount, CVR Energy and IEP will receive approximately $23.7 million and $1.7 million, respectively, with the remaining amount payable to public unitholders.