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United States
Securities and Exchange Commission
 Washington, D.C. 20549
 Form 10-Q
  þ
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the quarterly period ended March 31, 2010
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from  to
 Commission file number 000-51953
 ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
  Delaware
    
    20-1849549(State or other jurisdiction of 
incorporation or organization)
    
    (I.R.S. Employer
Identification No.)Westpointe Corporate Center One1550 Coraopolis Heights Rd. 2nd FloorMoon Township, PA
    
    15108(Address of principal executive offices)
    
    (zip code)
 (412) 262-2830
 Yes þ No o
 Yes o No þ
  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company þ
 Yes o No þ
 o þ




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##### 



ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
(A Delaware Limited Partnership)
INDEX TO QUARTERLY REPORT
ON FORM 10-Q
 PAGEPART I. FINANCIAL INFORMATIONItem 1: Financial StatementsBalance Sheets as of March 31, 2010 and December 31, 2009
    
    
    3Statements of Operations for the Three Months ended March 31, 2010 and 2009
    
    
    4Statement of Changes in Partners Capital for the Three Months ended March 31, 2010
    
    
    5Statements of Cash Flows for the Three Months ended March 31, 2010 and 2009
    
    
    6Notes to Financial Statements
    
    
    7-16Item 2: Managements Discussion and Analysis of Financial Condition and Results of Operations
    
    
    16-19Item 4: Controls and Procedures
    
    
    19PART II. OTHER INFORMATIONItem 1: Legal Proceedings
    
    
    20Item 6: Exhibits
    
    
    20SIGNATURES
    
    
    21CERTIFICATIONSExhibit 31.1Exhibit 31.2Exhibit 32.1Exhibit 32.2
   2




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 BALANCE SHEETS
 March 31,
    
    
    December 31,2010
    
    
    2009(Unaudited)ASSETSCurrent assets:Cash and cash equivalents
    
    $
    444,600
    
    
    $
    504,800Accounts receivable-affiliate
    
    
    944,700
    
    
    
    1,065,900Short-term hedge receivable due from affiliate
    
    
    1,234,300
    
    
    
    760,700Total current assets
    
    
    2,623,600
    
    
    
    2,331,400Oil and gas properties, net
    
    
    22,661,000
    
    
    
    23,301,800Long-term hedge receivable due from affiliate
    
    
    1,119,500
    
    
    
    625,700$
    26,404,100
    
    
    $
    26,258,900LIABILITIES AND PARTNERS CAPITALCurrent liabilities:Accrued liabilities
    
    $
    54,100
    
    
    $
    64,700Short-term hedge liability due to affiliate
    
    
    7,500
    
    
    
    9,100Total current liabilities
    
    
    61,600
    
    
    
    73,800Asset retirement obligation
    
    
    3,494,600
    
    
    
    3,443,000Long-term hedge liability due to affiliate
    
    
    230,200
    
    
    
    95,700Partners capital:Managing general partner
    
    
    7,147,400
    
    
    
    7,363,400Limited partners (6,982.05 units)
    
    
    14,280,500
    
    
    
    15,025,800Accumulated other comprehensive income
    
    
    1,189,800
    
    
    
    257,200Total partners capital
    
    
    22,617,700
    
    
    
    22,646,400$
    26,404,100
    
    
    $
    26,258,900
   3




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 STATEMENTS OF OPERATIONS
 (Unaudited)
 Three Months EndedMarch 31,2010
    
    
    2009REVENUESNatural gas and oil
    
    $
    1,177,900
    
    
    $
    1,366,400Interest income
    
    
    200
    
    
    
    600Total revenues
    
    
    1,178,100
    
    
    
    1,367,000COSTS AND EXPENSESProduction
    
    
    590,100
    
    
    
    658,800Depletion
    
    
    640,800
    
    
    
    469,700Accretion of asset retirement obligation
    
    
    51,600
    
    
    
    45,100General and administrative
    
    
    72,000
    
    
    
    74,700Total expenses
    
    
    1,354,500
    
    
    
    1,248,300Net (loss) earnings
    
    $
    (176,400
    )
    
    $
    118,700Allocation of net (loss) earnings:Managing general partner
    
    $
    37,100
    
    
    $
    114,100Limited partners
    
    $
    (213,500
    )
    
    $
    4,600Net (loss) earnings per limited partnership unit
    
    $
    (31
    )
    
    $
    1
   4




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##### Table of Contents



ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 STATEMENT OF CHANGES IN PARTNERS CAPITAL
 FOR THE THREE MONTHS ENDED
 March 31, 2010
 (Unaudited)
 AccumulatedManaging
    
    
    
    
    
    
    OtherGeneral
    
    
    Limited
    
    
    ComprehensivePartner
    
    
    Partners
    
    
    Income
    
    
    TotalBalance at January 1, 2010
    
    $
    7,363,400
    
    
    $
    15,025,800
    
    
    $
    257,200
    
    
    $
    22,646,400Participation in revenues and expenses:Net production revenues
    
    
    205,700
    
    
    
    382,100
    
    
    
    
    
    
    
    587,800Interest income
    
    
    100
    
    
    
    100
    
    
    
    
    
    
    
    200Depletion
    
    
    (125,400
    )
    
    
    (515,400
    )
    
    
    
    
    
    
    (640,800
    )Accretion of asset retirement
obligation
    
    
    (18,100
    )
    
    
    (33,500
    )
    
    
    
    
    
    
    (51,600
    )General and administrative
    
    
    (25,200
    )
    
    
    (46,800
    )
    
    
    
    
    
    
    (72,000
    )Net earnings (loss)
    
    
    37,100
    
    
    
    (213,500
    )
    
    
    
    
    
    
    (176,400
    )Other comprehensive income
    
    
    
    
    
    
    
    
    
    
    932,600
    
    
    
    932,600Subordination
    
    
    (115,800
    )
    
    
    115,800
    
    
    
    
    
    
    
    Distributions to partners
    
    
    (137,300
    )
    
    
    (647,600
    )
    
    
    
    
    
    
    (784,900
    )Balance at March 31, 2010
    
    $
    7,147,400
    
    
    $
    14,280,500
    
    
    $
    1,189,800
    
    
    $
    22,617,700
   5




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 STATEMENTS OF CASH FLOWS
 (Unaudited)
 Three Months EndedMarch 31,2010
    
    
    2009Cash flows from operating activities:Net (loss) earnings
    
    $
    (176,400
    )
    
    $
    118,700Adjustments to reconcile net (loss) earnings to
net cash provided by operating activities:Depletion
    
    
    640,800
    
    
    
    469,700Non-cash loss on derivative value
    
    
    98,100
    
    
    
    456,000Accretion of asset retirement obligation
    
    
    51,600
    
    
    
    45,100Decrease in accounts receivableaffiliate
    
    
    121,200
    
    
    
    388,100Decrease in accrued liabilities
    
    
    (10,600
    )
    
    
    (8,700
    )Net cash provided by operating activities
    
    
    724,700
    
    
    
    1,468,900Cash flows from financing activities:Distributions to partners
    
    
    (784,900
    )
    
    
    (1,635,500
    )Net cash used in financing activities
    
    
    (784,900
    )
    
    
    (1,635,500
    )Net decrease in cash and cash equivalents
    
    
    (60,200
    )
    
    
    (166,600
    )Cash and cash equivalents at beginning of period
    
    
    504,800
    
    
    
    1,134,400Cash and cash equivalents at end of period
    
    $
    444,600
    
    
    $
    967,800
   6




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 NOTES TO FINANCIAL STATEMENTS
 March 31, 2010
 (Unaudited)
 NOTE 1  DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
    NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
  Use of Estimates
    7




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Accounts Receivable and Allowance for Possible Losses
  Revenue Recognition
   Impairment of Long-Lived Assets
    8




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Impairment of Long-Lived Assets (Continued)
  Working Interest
  Oil and Gas Properties
  March 31,
    
    
    December 31,2010
    
    
    2009Natural gas and oil properties:Proved properties:Leasehold interests
    
    $
    1,816,200
    
    
    $
    1,816,200Wells and related equipment
    
    
    88,002,700
    
    
    
    88,002,70089,818,900
    
    
    
    89,818,900Accumulated depletion
    
    
    (67,157,900
    )
    
    
    (66,517,100
    )$
    22,661,000
    
    
    $
    23,301,800
  9




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Oil and Gas Properties (Continued)
   Recently Adopted Accounting Standards
  NOTE 3  TRANSACTIONS WITH ATLAS RESOURCES, LLC AND ITS AFFILIATES
  
    
    Administrative costs which are included in general and administrative expenses in the
Partnerships Statements of Operations are payable at $75 per well per month.
Administrative costs incurred for the three months ended March 31, 2010 and 2009 were
$59,800 and $61,900, respectively.
    
    Monthly well supervision fees which are included in production expenses in the
Partnerships Statements of Operations are payable at $309 per well per month in 2010
and 2009 for operating and maintaining the wells. Well supervision fees incurred for the
three months ended March 31, 2010 and 2009 were $246,300 and $255,000, respectively.
    
    Transportation fees which are included in production expenses in the Partnerships
Statements of Operations are generally payable at 13% of the natural gas sales price.
Transportation fees incurred for the three months ended March 31, 2010 and 2009 were
$146,900 and $203,900, respectively.
   10




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 3  TRANSACTIONS WITH ATLAS RESOURCES, LLC AND ITS AFFILIATES (Continued)
 Subordination by Managing General Partner
  NOTE 4  COMPREHENSIVE INCOME (LOSS)
  Three Months EndedMarch 31,2010
    
    
    2009Net (loss) earnings
    
    $
    (176,400
    )
    
    $
    118,700Other comprehensive income (loss):Unrealized holding gain (loss) on hedging contracts
    
    
    1,124,600
    
    
    
    (205,800
    )Less: reclassification adjustment for (gains)
losses realized in net (loss) earnings
    
    
    (192,000
    )
    
    
    57,600Total other comprehensive income (loss)
    
    
    932,600
    
    
    
    (148,200
    )Comprehensive income (loss)
    
    $
    756,200
    
    
    $
    (29,500
    )
 NOTE 5  DERIVATIVE INSTRUMENTS
   11




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
  Fair Value of Derivative Instruments:
 Asset Derivatives
    
    
    Liability DerivativesDerivatives in
    
    
    
    Fair Value
    
    
    
    
    Fair ValueCash Flow
    
    Balance Sheet
    
    March 31,
    
    
    December 31,
    
    
    Balance Sheet
    
    March 31,
    
    
    December 31,Hedging Relationships
    
    Location
    
    2010
    
    
    2009
    
    
    Location
    
    2010
    
    
    2009Commodity contracts:
    
    Current assets
    
    $
    1,234,300
    
    
    $
    760,700
    
    
    Current liabilities
    
    $
    7,500
    
    
    $
    9,100Long-term assets
    
    
    1,119,500
    
    
    
    625,700
    
    
    Long-term liabilities
    
    
    230,200
    
    
    
    95,700Total derivatives
    
    
    
    $
    2,353,800
    
    
    $
    1,386,400
    
    
    
    
    $
    237,700
    
    
    $
    104,800
 Effects of Derivative Instruments on Statements of Operations:
 Gain/(Loss)
    
    
    
    
    Gain/(Loss)Recognized in OCI on Derivative
    
    
    
    
    Reclassified from OCI into Income(Effective Portion)
    
    
    Location of Gain/(Loss)
    
    (Effective Portion)Derivatives in
    
    Three Months Ended
    
    
    Reclassified from Accumulated
    
    Three Months EndedCash Flow
    
    March 31,
    
    
    March 31,
    
    
    OCI into Income
    
    March 31,
    
    
    March 31,Hedging Relationship
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    2010
    
    
    2009Commodity contracts
    
    $
    1,124,600
    
    
    $
    (205,800
    )
    
    Natural gas and oil revenue
    
    $
    192,000
    
    
    $
    (57,600
    )
   12




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
   Natural Gas Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (MMbtu)(1)
    
    
    (per MMbtu)(1)
    
    
    Asset(2)2010
    
    
    318,300
    
    
    $
    7.35
    
    
    $
    974,0002011
    
    
    237,400
    
    
    
    6.69
    
    
    
    400,1002012
    
    
    171,100
    
    
    
    6.85
    
    
    
    255,1002013
    
    
    107,000
    
    
    
    6.82
    
    
    
    94,700$
    1,723,900
 Natural Gas Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (MMbtu)(1)
    
    
    (per MMbtu)(1)
    
    
    Asset(2)2010
    
    Puts purchased
    
    
    22,300
    
    
    $
    7.84
    
    
    $
    92,4002010
    
    Calls sold
    
    
    22,300
    
    
    
    9.01
    
    
    
    2011
    
    Puts purchased
    
    
    119,600
    
    
    
    6.20
    
    
    
    183,0002011
    
    Calls sold
    
    
    119,600
    
    
    
    7.28
    
    
    
    2012
    
    Puts purchased
    
    
    75,100
    
    
    
    6.22
    
    
    
    64,3002012
    
    Calls sold
    
    
    75,100
    
    
    
    7.31
    
    
    
    2013
    
    Puts purchased
    
    
    90,900
    
    
    
    6.23
    
    
    
    46,7002013
    
    Calls sold
    
    
    90,900
    
    
    
    7.39
    
    
    
    $
    386,400
  13




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
 Crude Oil Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (Bbl)(1)
    
    
    (per Bbl)(1)
    
    
    Asset(3)2010
    
    
    300
    
    
    $
    97.22
    
    
    $
    3,6002011
    
    
    300
    
    
    
    77.46
    
    
    
    6002012
    
    
    200
    
    
    
    76.86
    
    
    
    2002013
    
    
    100
    
    
    
    77.36
    
    
    
    100$
    4,500
 Crude Oil Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (Bbl)(1)
    
    
    (per Bbl)(1)
    
    
    Asset(3)2010
    
    Puts purchased
    
    
    200
    
    
    $
    85.00
    
    
    $
    9002010
    
    Calls sold
    
    
    200
    
    
    
    112.55
    
    
    
    2011
    
    Puts purchased
    
    
    200
    
    
    
    67.22
    
    
    
    2002011
    
    Calls sold
    
    
    200
    
    
    
    89.44
    
    
    
    2012
    
    Puts purchased
    
    
    100
    
    
    
    65.51
    
    
    
    1002012
    
    Calls sold
    
    
    100
    
    
    
    91.45
    
    
    
    2013
    
    Puts purchased
    
    
    50
    
    
    
    65.36
    
    
    
    1002013
    
    Calls sold
    
    
    50
    
    
    
    93.44
    
    
    
    $
    1,300Total Net Asset
    
    
    $
    2,116,100
 
 (1)
    
    MMBTU represents million British Thermal Units. Bbl represents barrels.(2)
    
    Fair value based on forward NYMEX natural gas prices as applicable.(3)
    
    Fair value based on forward WTI crude oil prices as applicable. NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS
  Level 1
  14




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
 Level 2
 Level 3
 Assets and Liabilities Measured at Fair Value on a Recurring Basis
  March 31, 2010
    
    
    December 31, 2009Level 2
    
    
    Total
    
    
    Level 2
    
    
    TotalCommodity-based derivatives
    
    $
    2,116,100
    
    
    $
    2,116,100
    
    
    $
    1,281,600
    
    
    $
    1,281,600Total
    
    $
    2,116,100
    
    
    $
    2,116,100
    
    
    $
    1,281,600
    
    
    $
    1,281,600
 Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis
   NOTE 7  ASSET RETIREMENT OBLIGATION
    15




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 7  ASSET RETIREMENT OBLIGATION (Continued)
  Three Months EndedMarch 31,2010
    
    
    2009Asset retirement obligation at beginning of period
    
    $
    3,443,000
    
    
    $
    3,005,900Accretion expense
    
    
    51,600
    
    
    
    45,100Asset retirement obligation at end of period
    
    $
    3,494,600
    
    
    $
    3,051,000
 
 ITEM 2.
    MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS (UNAUDITED)
 Forward-Looking Statements
 When used in this Form 10-Q , the words believes, anticipates, expects and similar
expressions are intended to identify forward-looking statements. These risks and uncertainties
could cause actual results to differ materially from the results stated or implied in this
document. Readers are cautioned not to place undue reliance on these forward-looking statements,
which speak only as of the date hereof. We undertake no obligation to publicly release the results
of any revisions to forward-looking statements which we may make to reflect events or circumstances
after the date of this Form 10-Q or to reflect the occurrence of unanticipated events.
  General
     16




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Results of Operations
  Three Months EndedMarch 31,2010
    
    
    2009Production revenues (in thousands):Gas
    
    $
    1,103
    
    
    $
    1,296Oil
    
    
    75
    
    
    
    71Total
    
    $
    1,178
    
    
    $
    1,367Production volumes:Gas (mcf/day) (1)
    
    
    1,971
    
    
    
    2,076Oil (bbls/day) (1)
    
    
    13
    
    
    
    18Total (mcfe/day) (1)
    
    
    2,049
    
    
    
    2,184Average sales prices: (2)Gas (per mcf) (1) (3)
    
    $
    6.72
    
    
    $
    9.27Oil (per bbl) (1) (4)
    
    $
    73.41
    
    
    $
    56.70Average production costs:As a percent of revenues
    
    
    50
    %
    
    
    48
    %Per mcfe (1)
    
    $
    3.20
    
    
    $
    3.36Depletion per mcfe
    
    $
    3.48
    
    
    $
    2.39
 
 (1)
    
    Mcf represents thousand cubic feet, mcfe represents thousand cubic feet
equivalent, and bbls represents barrels. Bbls are converted to mcfe using the ratio
of six mcfs to one bbl.(2)
    
    Average sales prices represent accrual basis pricing after reversing the effect
of previously recognized gains resulting from prior period impairment charges.(3)
    
    Average gas prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative losses were $90,100 and $437,000 for the three months
ended March 31, 2010 and 2009, respectively. The derivative losses are included in
other comprehensive income (loss) and resulted from prior period impairment charges.(4)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative losses were $8,000 and $19,000 for the three months
ended March 31, 2010 and 2009, respectively. The derivative gains are included in other
comprehensive income (loss) and resulted from prior period impairment charges. Natural Gas Revenues.
  17




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Oil Revenues.
 Expenses.
   Liquidity and Capital Resources
     Critical Accounting Policies
   18




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Subordination by Managing General Partner
  
 ITEM 4. CONTROLS AND PROCEDURES
 Evaluation of Disclosure Controls and Procedures
     19




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PART II. OTHER INFORMATION
 
 ITEM 1. LEGAL PROCEEDINGS
   
 ITEM 6. EXHIBITS
 EXHIBIT INDEX
 Exhibit No.
    
    Description4.0
    
    
    Amended and Restated Certificate and Agreement of Limited Partnership for Public #14-2005 (A) L.P. (1)10.1
    
    
    Drilling and Operating Agreement for Atlas America Public #14-2005 (A) L.P. (1)31.1
    
    
    Certification Pursuant to Rule 13a-14/15(d)-1431.2
    
    
    Certification Pursuant to Rule 13a-14/15(d)-1432.1
    
    
    Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley
Act of 200232.2
    
    
    Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002
 
 (1)
    
    Filed on March 31, 2004 in the Form S-1 Registration Statement dated March 31, 2004, File No. 000-51953  20




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##### Table of Contents



SIGNATURES
   Atlas Resources, LLC, Managing General PartnerDate:  May 17, 2010
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, Chairman of the Board of Directors,
Chief Executive Officer and President  Date:  May 17, 2010
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, Chairman of the Board of Directors,Chief Executive Officer and PresidentDate:  May 17, 2010
    By:
    /s/ Matthew A. JonesMatthew A. Jones, Chief Financial OfficerDate:  May 17, 2010
    By:
    /s/ Sean P. McGrathSean P. McGrath, Chief Accounting Officer  21