v3.26.1
Related Party Transactions (Tables)
 3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
Activity associated with the Partnership’s related party arrangements for the three months ended March 31, 2026 and 2025 is summarized below:
Three Months Ended
March 31,
(in thousands)20262025
Sales to related parties: (1)
CVR Energy subsidiary$165 $431 
CVRP JV620 687 
Expenses from related parties: (2)
CVR Energy subsidiary6,022 3,111 
CVR Services, LLC7,644 6,805 
March 31, 2026December 31, 2025
Due to related parties (3)
$4,970 $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.
Schedule of Distributions Paid
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
March 31,
(in thousands, except per unit data)20262025
Public unitholders$2,370 $11,381 
IEP101 305 
CVR Energy1,440 6,811 
Total distributions paid$3,911 $18,497 
Distributions per common unit (1)
$0.37 $1.75 
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period.