Civic Intelligence

Ohio Coal Association

990 • Fiscal year 2017 • EIN 31-4440724

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 28, 2018

17 South High Street No 215Columbus, OH 43215

(614) 228-6336

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.01x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

33rd percentile

-3.7%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

80th percentile

$33,665

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

33rd percentile

-5.7%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$307,591

Down $18,464 (-5.7%) from 2016

Net Assets

Down

$305,544

Down $10,274 (-3.3%) from 2016

Liabilities

Down

$2,047

Down $8,190 (-80%) from 2016

Revenue

Down

$280,580

Down $50,691 (-15%) from 2016

Expenses

Down

$290,854

Down $104,059 (-26%) from 2016

Net Income

Up

-$10,274

Up $53,368 (+84%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $337,850Liabilities 2010: $136,289Net Assets 2010: $201,5612010Assets 2011: $289,162Liabilities 2011: $52,794Net Assets 2011: $236,3682011Assets 2012: $252,428Liabilities 2012: $59,883Net Assets 2012: $192,5452012Assets 2013: $298,864Liabilities 2013: $18,140Net Assets 2013: $280,7242013Assets 2014: $407,714Liabilities 2014: $12,293Net Assets 2014: $395,4212014Assets 2015: $420,036Liabilities 2015: $40,740Net Assets 2015: $379,2962015Assets 2016: $326,055Liabilities 2016: $10,237Net Assets 2016: $315,8182016Assets 2017: $307,591Liabilities 2017: $2,047Net Assets 2017: $305,5442017Assets 2018: $307,851Liabilities 2018: $5,521Net Assets 2018: $302,3302018Assets 2019: $357,156Liabilities 2019: $9,308Net Assets 2019: $347,8482019Assets 2020: $298,759Liabilities 2020: $45,519Net Assets 2020: $253,2402020Assets 2021: $271,778Liabilities 2021: $0Net Assets 2021: $271,7782021Assets 2022: $204,878Net Assets 2022: $204,8782022Assets 2023: $171,028Net Assets 2023: $171,0282023Assets 2024: $95,517Net Assets 2024: $95,5172024

Highlighted filing

2017

Assets$307,591
Liabilities$2,047
Net Assets$305,544

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $885,8492010Expenses 2011: $558,6792011Expenses 2012: $566,4692012Revenue 2013: $479,162Expenses 2013: $387,383Net Income 2013: $91,7792013Revenue 2014: $470,212Expenses 2014: $355,515Net Income 2014: $114,6972014Revenue 2015: $327,338Expenses 2015: $342,953Net Income 2015: -$15,6152015Revenue 2016: $331,271Expenses 2016: $394,913Net Income 2016: -$63,6422016Revenue 2017: $280,580Expenses 2017: $290,854Net Income 2017: -$10,2742017Revenue 2018: $265,800Expenses 2018: $277,621Net Income 2018: -$11,8212018Revenue 2019: $252,005Expenses 2019: $236,524Net Income 2019: $15,4812019Revenue 2020: $141,581Expenses 2020: $225,419Net Income 2020: -$83,8382020Revenue 2021: $157,488Expenses 2021: $155,601Net Income 2021: $1,8872021Revenue 2022: $98,582Expenses 2022: $135,678Net Income 2022: -$37,0962022Revenue 2023: $70,006Expenses 2023: $119,406Net Income 2023: -$49,4002023Revenue 2024: $109,551Expenses 2024: $185,062Net Income 2024: -$75,5112024

Highlighted filing

2017

Revenue$280,580
Expenses$290,854
Net Income-$10,274
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 28, 2018
Return Version
2017v2.3
Gross Receipts
$322,171
Mission and Program Overview

Mission

The ohio coal association is committed to advancing the development and utilization of ohio coal as an abundant, economic and environmentally sound energy source.

Advancing the development and utilization of ohio coal as an abundant, economic, and environmentally sound energy source.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$315,818$305,544▼ $10,274
Investments in Publicly Traded Securities$298,841$269,713▼ $29,128
Cash and Non-Interest-Bearing Accounts$15,944$25,345▲ $9,401
Accounts Receivable$4,666$7,136▲ $2,470
Land, Buildings, and Equipment, Net$6,604$5,397▼ $1,207
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$326,055$307,591▼ $18,464
Liabilities
Accounts Payable and Accrued Expenses$10,237$2,047▼ $8,190
Total Liabilities$10,237$2,047▼ $8,190
Net Assets / Fund Balance
Total Net Assets Fund Balance$315,818$305,544▼ $10,274
Total Liabilities and Net Assets / Fund Balance$326,055$307,591▼ $18,464

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,397$34,684$40,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christian PalichFormer PresidentFT$33,665$33,665

Board Members and Trustees

NameTitle
Tom MackallChairman
Bruce HannDirector
Denton BowmanDirector
Ed SpikerDirector
Gary AlkireDirector
Paul LiesemDirector
Tom YoungDirector
Roger OsborneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$269,708
Investment Income
$10,872
Other Revenue
$0
Change in Net Assets
$-10,274
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$249,636
Salaries, Compensation, and Employee Benefits$41,218
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$76,666
Fees for Services Legal---$37,571
Other Expenses---$36,400
Current Officers, Directors, Trustees, and Key Employees---$33,665
Occupancy---$31,937
Fees for Services Accounting---$26,034
Advertising---$11,836
Conferences and Meetings---$11,461
Office Expenses---$7,174
Insurance---$6,235
Other Salaries and Wages---$4,442
Travel---$3,115
Payroll Taxes---$3,104
Depreciation Depletion---$1,207
Other Employee Benefits---$7
Total Functional Expenses$0$0$0$290,854
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Ohio coal association is a membership organization. Members are directly engaged in the business of extracting or producing energy from natural resources located in the united states. Membership is made up of regular members, associate members, state association members and individuals.

Form 990, Part VI, Section A, Line 7B

Each regular member, through its executive representative, and each collective group of associate, state association, and individual members, through their respective representatives, shall be entitled to vote on those matters submitted to the membership vote by the board of directors.

Form 990, Part VI, Section B, Line 11B

All board members are provided with a copy of the tax return for review prior to filing. Once any necessary changes identified by board members are made, the return is finalized and filed.

Form 990, Part VI, Section B, Line 15A

Compensation for the organization's president is reviewed and approved by the board. The board obtains comparability data for the industry and uses that to determine any changes to the president's compensation.

Form 990, Part VI, Section C, Line 19

Documents are availble at the organization's office for public inspection.

Filing and Contact Details

Filer

Filer Name
Ohio Coal Association
EIN
31-4440724
Phone
6142286336
Address
17 SOUTH HIGH STREET NO 215, COLUMBUS, OH 43215

Signing Officer

Name
Tom Mackall
Title
Treasurer
Phone
6142286336
Signed
2018-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Mackall
Formed
1974
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer
James F Fracker CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

CONSULTANTS 76,666.

Raw XML Appendix340 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0ADVANCING THE DEVELOPMENT AND UTILIZATION OF OHIO COAL AS AN ABUNDANT, ECONOMIC, AND ENVIRONMENTALLY SOUND ENERGY SOURCE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8FORMER PRESIDENT
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IRS990/MissionDesc0THE OHIO COAL ASSOCIATION IS COMMITTED TO ADVANCING THE DEVELOPMENT AND UTILIZATION OF OHIO COAL AS AN ABUNDANT, ECONOMIC AND ENVIRONMENTALLY SOUND ENERGY SOURCE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OHIO COAL ASSOCIATION IS A MEMBERSHIP ORGANIZATION. MEMBERS ARE DIRECTLY ENGAGED IN THE BUSINESS OF EXTRACTING OR PRODUCING ENERGY FROM NATURAL RESOURCES LOCATED IN THE UNITED STATES. MEMBERSHIP IS MADE UP OF REGULAR MEMBERS, ASSOCIATE MEMBERS, STATE ASSOCIATION MEMBERS AND INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH REGULAR MEMBER, THROUGH ITS EXECUTIVE REPRESENTATIVE, AND EACH COLLECTIVE GROUP OF ASSOCIATE, STATE ASSOCIATION, AND INDIVIDUAL MEMBERS, THROUGH THEIR RESPECTIVE REPRESENTATIVES, SHALL BE ENTITLED TO VOTE ON THOSE MATTERS SUBMITTED TO THE MEMBERSHIP VOTE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE TAX RETURN FOR REVIEW PRIOR TO FILING. ONCE ANY NECESSARY CHANGES IDENTIFIED BY BOARD MEMBERS ARE MADE, THE RETURN IS FINALIZED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE ORGANIZATION'S PRESIDENT IS REVIEWED AND APPROVED BY THE BOARD. THE BOARD OBTAINS COMPARABILITY DATA FOR THE INDUSTRY AND USES THAT TO DETERMINE ANY CHANGES TO THE PRESIDENT'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILBLE AT THE ORGANIZATION'S OFFICE FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANTS 76,666.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0326055
IRS990/TotalAssetsEOYAmt0307591
IRS990/TotalAssetsGrp/BOYAmt0326055
IRS990/TotalAssetsGrp/EOYAmt0307591
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010237
IRS990/TotalLiabilitiesEOYAmt02047
IRS990/TotalLiabilitiesGrp/BOYAmt010237
IRS990/TotalLiabilitiesGrp/EOYAmt02047
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0315818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0305544
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0269708
IRS990/TotalReportableCompFromOrgAmt033665
IRS990/TotalRevenueGrp/ExclusionAmt010872
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0269708
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0280580
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0326055
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0307591
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03115
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017 S HIGH STREET
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043215
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.OHIOCOAL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM MACKALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06142286336
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO COAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0314440724
ReturnHeader/Filer/PhoneNum06142286336
ReturnHeader/Filer/USAddress/AddressLine1Txt017 SOUTH HIGH STREET NO 215
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0807104C4BCA12CD50F78E5046D5114EA3FB54E5E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.102.154.154
ReturnHeader/FilingSecurityInformation/IPDt02018-06-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm007:36:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0941 STEUBENVILLE AVE PO BOX 820
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0437250820
ReturnHeader/PreparerPersonGrp/PhoneNum07404325658
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES F FRACKER CPA
ReturnHeader/ReturnTs02018-09-07T07:18:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.96$0.96$1.10$1.85$0.76
2023Detailed filing. Detailed filing data is available for this year.$1.71$1.71$0.70$1.19$0.49
2022Detailed filing. Detailed filing data is available for this year.$2.05$2.05$0.99$1.36$0.37
2021Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$1.57$1.56$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.99$0.46$2.53$1.42$2.25$0.84
2019Detailed filing. Detailed filing data is available for this year.$3.57$0.09$3.48$2.52$2.37$0.15
2018Detailed filing. Detailed filing data is available for this year.$3.08$0.06$3.02$2.66$2.78$0.12
2017Detailed filing. Detailed filing data is available for this year.$3.08$0.02$3.06$2.81$2.91$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.26$0.10$3.16$3.31$3.95$0.64
2015Detailed filing. Detailed filing data is available for this year.$4.20$0.41$3.79$3.27$3.43$0.16
2014Detailed filing. Detailed filing data is available for this year.$4.08$0.12$3.95$4.70$3.56$1.15
2013Detailed filing. Detailed filing data is available for this year.$2.99$0.18$2.81$4.79$3.87$0.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.60$1.93$5.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.53$2.36$5.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$1.36$2.02$8.86