| Related Party Transactions Disclosure [Text Block] |
| (3) | Related-Party Transactions |
Affiliate Agreements.
Financial and Operating Agreements. Blue Dolphin and certain of its subsidiaries are currently parties to the following financial and operating agreements with Affiliates:
| Agreement / Transaction | Parties | Effective Date | Key Terms |
| Fifth Amended and Restated Operating Agreement | Blue Dolphin and subsidiaries LEH | 04/01/2026 | For LEH operation and management of all Blue Dolphin's assets; 1-year term; expires 04/01/2027 or notice by either party at any time of material breach or 90 days Board notice; LEH receives a management fee of 5% of all consolidated operating costs of Blue Dolphin and its subsidiaries, excluding crude costs, depreciation, amortization and interest; LEH-provided services include personnel serving in a variety of capacities across all Blue Dolphin entities, including, but not limited to corporate executives such as the principal executive officer and principal financial and accounting officer; as a result, Blue Dolphin and its subsidiaries have no employees for reporting purposes; all personnel are employed and paid by LEH. |
| Amended and Restated Jet Fuel Sales Agreement | LE LEH | 04/01/2023 | Jet fuel sales by LE to LEH; 1-year automatic renewals; LEH lifts the jet fuel from LE as needed and sells it to the DLA under preferential pricing terms due to LEH's HUBZone certification. |
| NPS Terminal Services Agreement | NPS LEH | 11/01/2022 | LEH pays NPS a tank rental fee of $ 0.2 million per month to store jet fuel at the Nixon facility; 1-year term; either party may cancel upon 60 days' prior written notice. |
| Third Amended and Restated Master Services Agreement | LE Ingleside | 03/01/2026 | For storage of LE products intended for customer receipt by barge; LE pays Ingleside a tank rental fee of $ 0.1 million per month; the agreement expires 03/01/2027. |
| LE Amended and Restated Guaranty Fee Agreement | LE Jonathan Carroll | 01/01/2023 | Relates to payoff of LE $ 25.0 million Huntington loan; as consideration for providing his personal guarantee, Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal balance owed under the LE Term Loan Due 2034. |
| NPS Guaranty Fee Agreement | NPS Jonathan Carroll | 01/01/2023 | Relates to payoff of NPS $ 10.0 million GNCU loan; as consideration for providing his personal guarantee, Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal balance owed under the NPS Term Loan Due 2031. |
| LRM Amended and Restated Guaranty Fee Agreement | LRM Jonathan Carroll | 01/01/2023 | Relates to payoff of LRM $ 10.0 million Huntington loan; as consideration for providing his personal guarantee, Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal owed under the LRM Term Loan Due 2034. |
| Blue Dolphin Guaranty Fee Agreement | Blue Dolphin Jonathan Carroll | 01/01/2023 | Relates to payoff of Blue Dolphin $ 2.0 million SBA loan; as consideration for providing his personal guarantee, Jonathan Carroll receives a cash fee equal to 2.00% per annum of outstanding principal balance owed under the Blue Dolphin Term Loan Due 2051. |
| Office Sub-Lease Agreement | LEH BDSC | 09/01/2024 | LEH office space in Houston, Texas; sub-lease executed 10/30/24; 24-month extension of prior office sub-lease agreement; term expires 08/31/2026; rent is approximately $0.003 million per month. |
| Ground Lease Agreement | LEH NPS | 07/01/2025 | LEH pays NPS a ground storage fee of $0.015 million per month to store equipment at the Nixon facility; month-to-month basis to end with a 30 days' notice of cancellation. |
| Master Terminal Services Agreement | LE MTI | 03/17/2026 | Governs LE's storage of petroleum products, through individual Terminal Services Release, see below, at MTI's terminal facility for a term of 3/17/2026 through 7/31/2026, then month to month, thereafter. |
| Terminal Services Release (as amended) | LE MTI | 3/17/2026 | Subject to the Master Terminal Services Agreement, LE pays MTI for storage of petroleum products for a fee of $0.1 million per month, plus additional terminaling fees. MTI was acquired by a subsidiary of LEH effective May 29,2026. |
| Notes to Consolidated Financial Statements (Continued) |
Debt Agreements. Blue Dolphin and certain subsidiaries are parties to the following debt agreements with Affiliates:
| | | Original | | | Monthly | | |
| | | Principal | | | Payment | | |
| Loan Description | Parties | (in millions) | Maturity Date | | (in millions) | Interest Rate | Loan Purpose |
| Second Amended and Restated Affiliate Revolving Credit Agreement | Blue Dolphin and Subsidiaries | $15 maximum | April 2027 | | Set-off against other obligations Borrower owes to Lender | WSJ Prime + 2.00% | Working capital |
| | LEH and Subsidiaries | | | | | | |
| Amended and Restated BDPL-LEH Loan Agreement | LEH | $4.0 | April 2027 | | $0.25 | 12.00% | Working capital |
| | BDPL | | | | | | |
Covenants, Guarantees and Security. The Amended and Restated BDPL-LEH Loan Agreement contains representations and warranties, affirmative and negative covenants, and events of default that we consider usual and customary for a credit facility of this type. Certain BDPL property serves as collateral under the Amended and Restated BDPL-LEH Loan Agreement.
Related-Party Financial Impact
Consolidated Balance Sheets.
Accounts receivable and accounts payable, related party. W
e net settle amounts owed between Blue Dolphin and its subsidiaries and Affiliates under financial and operating agreements (as discussed elsewhere within this "Note (3)"). Amounts owed between the parties can vary significantly from period to period even if underlying transactions remain relatively stable based on settlement dates. We reflect any excess amounts owed by Affiliates to Blue Dolphin and its subsidiaries on our consolidated balance sheets within accounts receivable — related party. Except for debt, we reflect any excess amounts owed by Blue Dolphin and its subsidiaries to Affiliates on our consolidated balance sheets within accounts payable, related party. Accounts receivable and accounts payable, related-party as of the dates indicated was as follows:
| | | June 30, | | | December 31, | |
| | | 2026 | | | 2025 | |
| | | (in thousands) | |
| | | | | | | | | |
| Current assets | | | | | | | | |
| Accounts receivable, related party | | $ | 11,281 | | | $ | 8,068 | |
| Current liabilities | | | | | | | | |
| Accounts payable, related party | | | - | | | | - | |
Accounts receivable, related party at June 30, 2026 and December 31, 2025 reflected amounts owed by LEH to LE under the Amended and Restated Jet Fuel Sales Agreement.
Related-Party Debt. We reflect the amounts owed by Blue Dolphin and its subsidiaries to Affiliates under debt agreements on our consolidated balance sheets within line of credit, related party, long-term debt, related party and interest payable, related party. Related-party debt as of the dates indicated was as follows:
| | | June 30, | | | December 31 | |
| | | 2026 | | | 2025 | |
| | | (in thousands) | |
| LEH | | | | | | | | |
| Amended and Restated BDPL-LEH Loan Agreement | | $ | 2,138 | | | $ | 3,463 | |
| Line of credit, related party | | | 3,427 | | | | 9,847 | |
| LEH Total | | | 5,565 | | | | 13,310 | |
| | | | | | | | | |
| Less: Long-term debt, related party, current portion | | | (2,138 | ) | | | (2,731 | ) |
| Less: Line of credit, related party | | | (3,427 | ) | | | (9,847 | ) |
| Long-term debt, related party, net of current portion | | $ | - | | | $ | 732 | |
| Notes to Consolidated Financial Statements (Continued) |
Related-party accrued interest associated with long-term debt and line of credit, related party, as of the dates indicated was as follows:
| | | June 30, | | | December 31 | |
| | | 2026 | | | 2025 | |
| | | (in thousands) | |
| LEH | | | | | | | | |
| Amended and Restated BDPL-LEH Loan Agreement | | $ | - | | | $ | 17 | |
| Jonathan Carroll | | | | | | | | |
| Guaranty fee agreements | | | 10 | | | | 7 | |
| | | | 10 | | | | 24 | |
| | | | | | | | | |
| Less: Interest payable, related party - current portion | | | (10 | ) | | | (24 | ) |
| Long-term interest payable, related party, net of current portion | | $ | - | | | $ | - | |
Consolidated Statements of Income.
Total revenue from operations. Revenue from Affiliates under the Amended and Restated Jet Fuel Sales Agreement, the NPS Terminal Services Agreement and the Ground Lease Agreement as of the dates indicated was as follows:
| | | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | | 2026 | | | 2025 | | | 2026 | | | 2025 | |
| | | (in thousands, except percent amounts) | | | (in thousands, except percent amounts) | |
| Refinery operations | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| LEH | | $ | 44,221 | | | | 30.7 | % | | $ | 24,121 | | | | 42.6 | % | | $ | 78,801 | | | | 34.9 | % | | $ | 49,069 | | | | 35.0 | % |
| Third-Parties | | | 99,269 | | | | 68.8 | % | | | 31,674 | | | | 56.0 | % | | | 145,414 | | | | 64.4 | % | | | 89,594 | | | | 63.8 | % |
| Tolling and terminaling | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| LEH | | | 585 | | | | 0.4 | % | | | 540 | | | | 1.0 | % | | | 1,170 | | | | 0.5 | % | | | 1,080 | | | | 0.8 | % |
| Third-Parties | | | 180 | | | | 0.1 | % | | | 248 | | | | 0.4 | % | | | 360 | | | | 0.2 | % | | | 532 | | | | 0.4 | % |
| | | $ | 144,255 | | | | 100.0 | % | | $ | 56,583 | | | | 100.0 | % | | $ | 225,745 | | | | 100.0 | % | | $ | 140,275 | | | | 100.0 | % |
Interest expense. Interest expense associated with guaranty fee agreements and a debt agreement with Affiliates as of the dates indicated was as follows:
| | | Three Months Ended June 30, | | | Six Months Ended June 30, | |
| | | 2026 | | | 2025 | | | 2026 | | | 2025 | |
| | | (in thousands) | | | (in thousands) | |
| Jonathan Carroll | | | | | | | | | | | | | | | | |
| Guaranty Fee Agreements | | | | | | | | | | | | | | | | |
| Tied to First Term Loan Due 2034 | | $ | 86 | | | $ | 92 | | | $ | 173 | | | $ | 185 | |
| Tied to NPS Term Loan Due 2031 | | | 40 | | | | 47 | | | | 82 | | | | 93 | |
| Tied to Second Term Loan Due 2034 | | | 36 | | | | 38 | | | | 72 | | | | 77 | |
| Tied to Blue Dolphin Term Loan Due 2051 | | | 10 | | | | 10 | | | | 20 | | | | 20 | |
| LEH | | | | | | | | | | | | | | | | |
| Amended and Restated BDPL-LEH Loan Agreement | | | 78 | | | | 153 | | | | 158 | | | | 259 | |
| Second Amended and Restated Affiliate Revolving Credit Agreement | | | 133 | | | | 93 | | | | 338 | | | | 332 | |
| | | $ | 383 | | | $ | 433 | | | $ | 843 | | | $ | 966 | |
Other. BDSC received income from LEH under the office sub-lease agreement totaling $0.02 million for both the three months ended June 30, 2026 and 2025 and $0.03 for both the six months ended June 30, 2026 and 2025.
Lease expense associated with the Third Amended and Restated Master Services Agreement, as discussed elsewhere within this "Note (3)" and in "Note (11)", totaled $0.3 million for both the three months ended June 30, 2026 and 2025, and $0.6 million for both the six months ended June 30, 2026 and 2025.
Lease expense associated with the Terminal Services Release, as discussed elsewhere within this "Note (3)" and in "Note (11)", was $0.1 million and none for the three months ended June 30, 2026 and 2025, and $0.1 million and none for the six months ended June 30, 2026 and 2025.
| Notes to Consolidated Financial Statements (Continued) |
The LEH operating fee, related party under the Fifth Amended and Restated Operating Agreement totaled $0.3 million and $0.3 million for the three months ended June 30, 2026 and 2025, respectively and $0.5 million and $0.5 million for the six months ended June 30, 2026 and 2025, respectively.
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