Civic Intelligence

Erp Environmental Fund Inc

EIN 47-5325263 • 501(c)3 • Shrewbury, WV

Profile

The mission of erp environmental fund, inc. Is to protect the public and the environment by managing and reclaiming coal mine permit sites, monitoring and treating discharge water, removing structures and facilities formerly used for coal mining, re-vegetating, remediating environmental liabilities, and ultimately seeking releases of reclamation surety bonds. To accomplish its mission, the activities of erp environmental fund, inc. Mitigate existing and past disturbances to land, water, and the environment from prior mining activity and will seek to restore and promote beneficial uses of post-mining land,including recreation, forestland, fish and wildlife habitat, light industrial, and other public uses.

216 School DriveShrewbury, WV 25015

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

100th percentile

28.49x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

36.69x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

12th percentile

-26%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$178,532

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

44%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,671,761

Down $979,188 (-17%) from 2023

Liabilities

Up

$133,100,200

Up $157,947 (+0.1%) from 2023

Net Assets

Down

-$128,428,439

Down $1,137,135 (-0.9%) from 2023

Revenue

Up

$3,628,162

Up $1,102,166 (+44%) from 2023

Expenses

Down

$4,564,884

Down $65,323 (-1.4%) from 2023

Net Income

Up

-$936,722

Up $1,167,489 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200M$100M$0-$100M-$200MAssets 2020: $12,883,262Liabilities 2020: $135,498,701Net Assets 2020: -$122,615,4392020Assets 2021: $9,259,680Liabilities 2021: $134,434,903Net Assets 2021: -$125,175,2232021Assets 2022: $8,425,796Liabilities 2022: $133,612,889Net Assets 2022: -$125,187,0932022Assets 2023: $5,650,949Liabilities 2023: $132,942,253Net Assets 2023: -$127,291,3042023Assets 2024: $4,671,761Liabilities 2024: $133,100,200Net Assets 2024: -$128,428,4392024

Highlighted filing

2024

Assets$4,671,761
Liabilities$133,100,200
Net Assets-$128,428,439

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2020: $11,911,050Expenses 2020: $9,703,489Net Income 2020: $2,207,5612020Revenue 2021: $1,255,639Expenses 2021: $3,815,423Net Income 2021: -$2,559,7842021Revenue 2022: $3,531,325Expenses 2022: $3,543,195Net Income 2022: -$11,8702022Revenue 2023: $2,525,996Expenses 2023: $4,630,207Net Income 2023: -$2,104,2112023Revenue 2024: $3,628,162Expenses 2024: $4,564,884Net Income 2024: -$936,7222024

Highlighted filing

2024

Revenue$3,628,162
Expenses$4,564,884
Net Income-$936,722

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$3,628,162
Mission and Program Overview

Mission

The mission of erp environmental fund, inc. Is to protect the public and the environment by managing and reclaiming coal mine permit sites, monitoring and treating discharge water, removing structures and facilities formerly used for coal mining, re-vegetating, remediating environmental liabilities, and ultimately seeking releases of reclamation surety bonds. To accomplish its mission, the activities of erp environmental fund, inc. Mitigate existing and past disturbances to land, water, and the environment from prior mining activity and will seek to restore and promote beneficial uses of post-mining land,including recreation, forestland, fish and wildlife habitat, light industrial, and other public uses.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,307,839$1,379,290▼ $928,549
Investments in Publicly Traded Securities$1,091,927$1,091,927→ $0
Cash and Non-Interest-Bearing Accounts$1,149,142$1,091,257▼ $57,885
Savings and Temporary Cash Investments$203,817$206,908▲ $3,091
Accounts Receivable$66,825$90,554▲ $23,729
Prepaid Expenses and Deferred Charges$20,828$5,254▼ $15,574
Other Notes and Loans Receivable, Net$4,000--
Pd in Cap Srpls Land Bldg Eqp Fund$-25,051,396$-25,051,396→ $0
Rtn Earn Endowment Incm Other Fnds$-102,239,908$-103,377,043▼ $1,137,135
Total Assets$5,650,949$4,671,761▼ $979,188
Other Assets Total$806,571$806,571→ $0
Liabilities
Other Liabilities$111,495,775$111,790,592▲ $294,817
Accounts Payable and Accrued Expenses$21,446,478$21,309,608▼ $136,870
Total Liabilities$132,942,253$133,100,200▲ $157,947
Net Assets / Fund Balance
Total Net Assets Fund Balance$-127,291,304$-128,428,439▼ $1,137,135
Total Liabilities and Net Assets / Fund Balance$5,650,949$4,671,761▼ $979,188

Asset Categories

AssetBook ValueDepreciationBasis
Land$973,482-$973,482
Buildings$271,329$31,831$303,160
Equipment$134,479$144,999$279,478
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Doss Special Receiver LLCSpecial ReceiverPT$178,532$178,532
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$577,346
Investment Income
$0
Other Revenue
$3,050,816
Change in Net Assets
$-936,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,936,537
Salaries, Compensation, and Employee Benefits$628,347
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$508,259--$508,259
Other Salaries and Wages$268,624$65,423-$334,047
Other Employee Benefits$203,740$59,383-$263,123
All Other Expenses$180,891--$180,891
Fees for Services Management-$178,532-$178,532
Fees for Services Legal$26,218$97,706-$123,924
Insurance-$120,674-$120,674
Interest-$101,693-$101,693
Depreciation Depletion$62,660--$62,660
Travel$34,705$3,831-$38,536
Payroll Taxes$25,133$6,044-$31,177
Fees for Services Accounting-$13,000-$13,000
Office Expenses$2,162$5,450-$7,612
Total Functional Expenses$3,913,148$651,736$0$4,564,884
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Support for Reclamation$63,627,806
Accretion$46,510,969
Loan Indemnity$1,094,404
Other Payables INIC$357,000
Smolski Substance$200,413
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Organizations process to review form 990. The form 990 is reviewed by the court-appointed special receiver prior to filing.

Governing documents etc available to public Part VI line 19

Governing documents are avaiable to the public upon request.

Filing and Contact Details

Filer

Filer Name
ERP Environmental Fund Inc
EIN
47-5325263
In Care Of
% Roland Doss
Address
216 School Drive, Shrewbury, WV 25015
Doing Business As
CO Doss Special Receiver LLC

Signing Officer

Name
Roland Doss
Title
Special Receiver for ERP
Phone
3045952845
Signed
2025-11-06
Discuss with paid preparer
No

Organization Details

Formed
2015
Legal Domicile
Wv
Voting Board Members
0
Independent Board Members
0
Employees
6

Preparer

Firm
Kristi M ChildressPaxton Bus Svcs
Address
4628 Pennsylvania Ave, Charleston, WV 25302
Preparer
Kristi Childress
Phone
3043435666
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

Part 990, part iii line 3erp environmental fund, inc (erp) was formed in 2015 to accept and manage a portion of the asset purchases by virginia conservation legacy fund, inc. And/or erp compliant fuels, llc from patriot coal corproation and its affiliated corporations which filed chapter 11 bankruptcy on or about may 12, 2015. From the time of its formation until december 31, 2018, erp was part of the exempt group of kissito healthcare, inc. (formerly known as amity fellowservem inc.) ein 36-366533, group exemption number 9429. Due to certain changes in erps activities and sources of financial support, erp withdrew from the kissito healthcare, inc. Exempt group effective as of january 1, 2019. On march 27, 2020, the circuit court of kanawha county, wv appointed doss special receiver, llc (dsr) as special receiver over the erp environmental fund, inc. (erp), on a temporary basis, to (a) assume full operation, management, and control of erps assets and operations, (b) oversee, manage, and direct the acts, conduct, operations, assets, liabilities, and financial conditiions of erp, and (c) in consultation with the applicable environmental regulatory agencies, develop a plan and schedule for compliance with erps permits and take all necessary and appropriate action to bring erps operations into compliance with erps permits, the federal surfance mining control and reclamation act and the federal clean water act and the state counterparts thereto and the rules promulgated thereunder, and the others of the applicable environmental regulatory agencies, all for the protection of the public and the environment and the preservation or erps business and assets for the benefit of all parties having an interest in erp and its business, assets, and affaris. Dsr is srving as erps special receiver pursuant to court order. Consequently, erp does not have any officers or directors. Dsr is listed as the principal officer for purposes of filing this form 990 only. Erps financial records prior to the rceivership are unreliable and lacking in back information for entries made.

List of other expenses Part IX line 24E

PAYROLL PROCESSING 5,206.00CELL PHONE 2,470.00VEHICLE ALLOWANCE 4,985.00Real Estate Selling 168,231.00Rounding (1.00) TOTAL 180,891.00

Part III response or note to any other line in Part III

Form 990-organizations missionthe mission of erp environmental fund inc is to protect the public and the envrionment by managing and reclaming coal mine permit sites, monitoring and treating discharge water, removing structures and facilities formerly used for coal mining, re-vegetating, remediating environmental liabilities, and ultimately seeking releases of reclmation surety bonds. To accomplish its mission, the acitivies of erp environmental fund, inc. Mitigate exisitng and past disturbances to land, water, and the environment from prior mining activity and will seek to restore and promote beneficial uses of post-mining land, including recreation, forestland, fish and wildlife habitat, light industrial, and other public uses.

Part X response or note to any line in Part X

The receivership was unable to obtain verified values for the land and mineral rights. Based on the available records we estimate that ERP Environmental Fund paid $100 per acre for land and $50 per acre for mineral rights. At the end of 2024, the organization held 8,553.41 acres of land valued at an estimated $100.00 per acre, for a total of $855,341. In addition, the organization held 2,362.83 acres of mineral rights, estimated at $50.00 per acre, totaling $118,141.50. This results in an overall estimated value of $973,482.50. These figures represent the best estimates available to the receiver based on the data on hand.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS PROCESS TO REVIEW FORM 990. THE FORM 990 IS REVIEWED BY THE COURT-APPOINTED SPECIAL RECEIVER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAIABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PART 990, PART III LINE 3ERP ENVIRONMENTAL FUND, INC (ERP) WAS FORMED IN 2015 TO ACCEPT AND MANAGE A PORTION OF THE ASSET PURCHASES BY VIRGINIA CONSERVATION LEGACY FUND, INC. AND/OR ERP COMPLIANT FUELS, LLC FROM PATRIOT COAL CORPROATION AND ITS AFFILIATED CORPORATIONS WHICH FILED CHAPTER 11 BANKRUPTCY ON OR ABOUT MAY 12, 2015. FROM THE TIME OF ITS FORMATION UNTIL DECEMBER 31, 2018, ERP WAS PART OF THE EXEMPT GROUP OF KISSITO HEALTHCARE, INC. (FORMERLY KNOWN AS AMITY FELLOWSERVEM INC.) EIN 36-366533, GROUP EXEMPTION NUMBER 9429. DUE TO CERTAIN CHANGES IN ERPS ACTIVITIES AND SOURCES OF FINANCIAL SUPPORT, ERP WITHDREW FROM THE KISSITO HEALTHCARE, INC. EXEMPT GROUP EFFECTIVE AS OF JANUARY 1, 2019. ON MARCH 27, 2020, THE CIRCUIT COURT OF KANAWHA COUNTY, WV APPOINTED DOSS SPECIAL RECEIVER, LLC (DSR) AS SPECIAL RECEIVER OVER THE ERP ENVIRONMENTAL FUND, INC. (ERP), ON A TEMPORARY BASIS, TO (A) ASSUME FULL OPERATION, MANAGEMENT, AND CONTROL OF ERPS ASSETS AND OPERATIONS, (B) OVERSEE, MANAGE, AND DIRECT THE ACTS, CONDUCT, OPERATIONS, ASSETS, LIABILITIES, AND FINANCIAL CONDITIIONS OF ERP, AND (C) IN CONSULTATION WITH THE APPLICABLE ENVIRONMENTAL REGULATORY AGENCIES, DEVELOP A PLAN AND SCHEDULE FOR COMPLIANCE WITH ERPS PERMITS AND TAKE ALL NECESSARY AND APPROPRIATE ACTION TO BRING ERPS OPERATIONS INTO COMPLIANCE WITH ERPS PERMITS, THE FEDERAL SURFANCE MINING CONTROL AND RECLAMATION ACT AND THE FEDERAL CLEAN WATER ACT AND THE STATE COUNTERPARTS THERETO AND THE RULES PROMULGATED THEREUNDER, AND THE OTHERS OF THE APPLICABLE ENVIRONMENTAL REGULATORY AGENCIES, ALL FOR THE PROTECTION OF THE PUBLIC AND THE ENVIRONMENT AND THE PRESERVATION OR ERPS BUSINESS AND ASSETS FOR THE BENEFIT OF ALL PARTIES HAVING AN INTEREST IN ERP AND ITS BUSINESS, ASSETS, AND AFFARIS. DSR IS SRVING AS ERPS SPECIAL RECEIVER PURSUANT TO COURT ORDER. CONSEQUENTLY, ERP DOES NOT HAVE ANY OFFICERS OR DIRECTORS. DSR IS LISTED AS THE PRINCIPAL OFFICER FOR PURPOSES OF FILING THIS FORM 990 ONLY. ERPS FINANCIAL RECORDS PRIOR TO THE RCEIVERSHIP ARE UNRELIABLE AND LACKING IN BACK INFORMATION FOR ENTRIES MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL PROCESSING 5,206.00CELL PHONE 2,470.00VEHICLE ALLOWANCE 4,985.00Real Estate Selling 168,231.00Rounding (1.00) TOTAL 180,891.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990-ORGANIZATIONS MISSIONTHE MISSION OF ERP ENVIRONMENTAL FUND INC IS TO PROTECT THE PUBLIC AND THE ENVRIONMENT BY MANAGING AND RECLAMING COAL MINE PERMIT SITES, MONITORING AND TREATING DISCHARGE WATER, REMOVING STRUCTURES AND FACILITIES FORMERLY USED FOR COAL MINING, RE-VEGETATING, REMEDIATING ENVIRONMENTAL LIABILITIES, AND ULTIMATELY SEEKING RELEASES OF RECLMATION SURETY BONDS. TO ACCOMPLISH ITS MISSION, THE ACITIVIES OF ERP ENVIRONMENTAL FUND, INC. MITIGATE EXISITNG AND PAST DISTURBANCES TO LAND, WATER, AND THE ENVIRONMENT FROM PRIOR MINING ACTIVITY AND WILL SEEK TO RESTORE AND PROMOTE BENEFICIAL USES OF POST-MINING LAND, INCLUDING RECREATION, FORESTLAND, FISH AND WILDLIFE HABITAT, LIGHT INDUSTRIAL, AND OTHER PUBLIC USES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The receivership was unable to obtain verified values for the land and mineral rights. Based on the available records we estimate that ERP Environmental Fund paid $100 per acre for land and $50 per acre for mineral rights. At the end of 2024, the organization held 8,553.41 acres of land valued at an estimated $100.00 per acre, for a total of $855,341. In addition, the organization held 2,362.83 acres of mineral rights, estimated at $50.00 per acre, totaling $118,141.50. This results in an overall estimated value of $973,482.50. These figures represent the best estimates available to the receiver based on the data on hand.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Cessation of or significant change to any program service Part III line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part III response or note to any other line in Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part X response or note to any line in Part X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kristi M ChildressPaxton Bus Svcs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04628 Pennsylvania Ave
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTI CHILDRESS

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