Civic Intelligence

Bituminous Coal Operators'

EIN 52-0906130 • 501(c)6 • Washington, DC

Profile

To represent member bituminous coal operators on issues relevant to the industry.

601 Pennsylvania Ave NW 900Washington, DC 20004-3647

n/A

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

100th percentile

34.38x

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

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

1st percentile

-158419%

Higher net margin than 1% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-14%

Faster asset growth than 30% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

4th percentile

-93%

Faster revenue growth than 4% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$461,272

Down $74,391 (-14%) from 2024

Liabilities

Up

$1,650

Up $1,650 from 2024

Net Assets

Down

$459,622

Down $76,041 (-14%) from 2024

Revenue

Down

$48

Down $628 (-93%) from 2024

Expenses

Down

$76,089

Down $29,246 (-28%) from 2024

Net Income

Up

-$76,041

Up $28,618 (+27%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,267,615Liabilities 2010: $592,691Net Assets 2010: $674,9242010Assets 2011: $1,428,260Liabilities 2011: $877,630Net Assets 2011: $550,6302011Assets 2012: $1,293,213Liabilities 2012: $1,343,745Net Assets 2012: -$50,5322012Assets 2013: $1,782,131Liabilities 2013: $1,724,620Net Assets 2013: $57,5112013Assets 2014: $1,248,828Liabilities 2014: $948,827Net Assets 2014: $300,0012014Assets 2015: $1,299,611Liabilities 2015: $1,849,065Net Assets 2015: -$549,4542015Assets 2016: $1,325,460Liabilities 2016: $1,491,033Net Assets 2016: -$165,5732016Assets 2017: $2,823,436Liabilities 2017: $889,945Net Assets 2017: $1,933,4912017Assets 2018: $2,870,143Liabilities 2018: $612,042Net Assets 2018: $2,258,1012018Assets 2019: $2,916,657Liabilities 2019: $411,701Net Assets 2019: $2,504,9562019Assets 2020: $1,082,153Liabilities 2020: -$705,487Net Assets 2020: $1,787,6402020Assets 2021: $1,135,650Liabilities 2021: $20,997Net Assets 2021: $1,114,6532021Assets 2022: $818,162Liabilities 2022: $7,366Net Assets 2022: $810,7962022Assets 2023: $640,322Liabilities 2023: $0Net Assets 2023: $640,3222023Assets 2024: $535,663Liabilities 2024: $0Net Assets 2024: $535,6632024Assets 2025: $461,272Liabilities 2025: $1,650Net Assets 2025: $459,6222025

Highlighted filing

2025

Assets$461,272
Liabilities$1,650
Net Assets$459,622

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,736,2712010Revenue 2011: $1,675,068Expenses 2011: $1,911,113Net Income 2011: -$236,0452011Expenses 2012: $2,757,5392012Expenses 2013: $2,895,3362013Revenue 2014: $1,938,271Expenses 2014: $2,312,861Net Income 2014: -$374,5902014Revenue 2015: $2,202,885Expenses 2015: $2,263,995Net Income 2015: -$61,1102015Revenue 2016: $1,715,231Expenses 2016: $1,529,201Net Income 2016: $186,0302016Revenue 2017: $1,988,417Expenses 2017: $1,585,778Net Income 2017: $402,6392017Revenue 2018: $1,817,045Expenses 2018: $1,585,528Net Income 2018: $231,5172018Revenue 2019: $1,773,368Expenses 2019: $1,524,482Net Income 2019: $248,8862019Revenue 2020: $1,350,532Expenses 2020: $2,067,849Net Income 2020: -$717,3172020Revenue 2021: $897,544Expenses 2021: $1,570,531Net Income 2021: -$672,9872021Revenue 2022: $837Expenses 2022: $304,694Net Income 2022: -$303,8572022Revenue 2023: $881Expenses 2023: $171,355Net Income 2023: -$170,4742023Revenue 2024: $676Expenses 2024: $105,335Net Income 2024: -$104,6592024Revenue 2025: $48Expenses 2025: $76,089Net Income 2025: -$76,0412025

Highlighted filing

2025

Revenue$48
Expenses$76,089
Net Income-$76,041

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.00$0.08$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.00$0.11$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.00$0.17$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.81$0.00$0.30$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.02$1.11$0.90$1.57$0.67
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.71$1.79$1.35$2.07$0.72
2019Detailed filing. Detailed filing data is available for this year.$2.92$0.41$2.50$1.77$1.52$0.25
2018Detailed filing. Detailed filing data is available for this year.$2.87$0.61$2.26$1.82$1.59$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.82$0.89$1.93$1.99$1.59$0.40
2016Detailed filing. Detailed filing data is available for this year.$1.33$1.49$0.17$1.72$1.53$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.30$1.85$0.55$2.20$2.26$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.95$0.30$1.94$2.31$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$1.72$0.06$2.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$1.34$0.05$2.76
2011Summary only. Only limited summary data is available for this year.$1.43$0.88$0.55$1.68$1.91$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.59$0.67$1.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 9, 2025
Return Version
2024v5.1
Gross Receipts
$48
Mission and Program Overview

Mission

To represent member bituminous coal operators on issues relevant to the industry.

Represents member bituminous coal operators

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$512,809$432,857▼ $79,952
Cash and Non-Interest-Bearing Accounts$17,069$22,632▲ $5,563
Prepaid Expenses and Deferred Charges$5,785$5,783▼ $2
Total Assets$535,663$461,272▼ $74,391
Liabilities
Accounts Payable and Accrued Expenses-$1,650-
Total Liabilities$0$1,650▲ $1,650
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$535,663$459,622▼ $76,041
Total Net Assets Fund Balance$535,663$459,622▼ $76,041
Total Liabilities and Net Assets / Fund Balance$535,663$461,272▼ $74,391
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael O MckownPresidentPT$42,000$42,000
Linda W PatrickAsst. Sec-treas. & AdminPT$13,500$13,500

Board Members and Trustees

NameTitle
Robert D MooreChairman
Eric S GrimmBoard Member
Jeremy J HarrisonBoard Member
Paul B PiccoliniSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$48
Other Revenue
$0
Change in Net Assets
$-76,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$48,000
Other Expenses$28,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$48,000
Fees for Services Legal---$8,775
Travel---$6,347
Insurance---$5,785
Office Expenses---$4,582
Fees for Services Accounting---$2,600
Total Functional Expenses$0$0$0$76,089
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Membership of the bituminous coal operators' association, inc. (bcoa) is divided into two classes which have voting rights: 1.) bituminous coal operators, whether or not incorporated, who shall be referred to as operator members. 2.) bituminous coal operators association, whether or not incorporated, duly authorized by their charters or articles of association to represent groups of bituminous coal producers within their respective areas or districts in matters pertinent hereto, which shall be designated as association members.

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

1.) the board of directors shall consist of one director appointed by each operator member or any pool group of members which produced in the preceding calendar year at least 1,000,000 tons of coal. Each operator member shall be limited to one director. 2.) all association members shall be entitled to appoint at least one director and such additional directors as the board of directors may determine at the annual meeting unless the association falls below one million tons as the result of direct representation by a member or members.

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

The amending of the constitution and by-laws requires an affirmative vote from members representing two-thirds (66-2/3 percent) of the total tonnage of coal produced during the preceding calendar year.

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

A draft of the form 990 is reviewed and approved by the president and the secretary/treasurer. A copy is also distributed to the remainder of the governing body. Once approved the return is finalized and signed by the secretary/treasurer as appropriate.

Form 990, Part VI, Section B, Line 12C

Bcoa requires the employees and board to sign a conflict of interest policy and disclose anually any conflicts at bcoa's annual board meeting.

Form 990, Part VI, Section B, Line 15

An annual salary review is performed in which the president makes recommendations for staff members, which the chairman reviews and amends as necessary. The chairman then approves the annual salary. The president's salary is determined by the chairman and based on industry figures. Additionally, the board of directors approves the annual salary budget as part of the budget approval process.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
BITUMINOUS COAL OPERATORS'
EIN
52-0906130
Phone
4102126822
Address
601 PENNSYLVANIA AVE NW 900, WASHINGTON, DC 20004-3647

Signing Officer

Name
Linda W Patrick
Title
Asst Secretary-treasurer
Phone
4102126822
Signed
2025-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael O Mckown
Formed
1970
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
4

Preparer

Firm
Rubino and Company Chartered
Address
6903 ROCKLEDGE DRIVE SUITE 300, BETHESDA, MD 20817-1818
Preparer
Kay Vollans CPA
Phone
3015643636
Raw XML Appendix272 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/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY-TREASURER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP OF THE BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. (BCOA) IS DIVIDED INTO TWO CLASSES WHICH HAVE VOTING RIGHTS: 1.) BITUMINOUS COAL OPERATORS, WHETHER OR NOT INCORPORATED, WHO SHALL BE REFERRED TO AS OPERATOR MEMBERS. 2.) BITUMINOUS COAL OPERATORS ASSOCIATION, WHETHER OR NOT INCORPORATED, DULY AUTHORIZED BY THEIR CHARTERS OR ARTICLES OF ASSOCIATION TO REPRESENT GROUPS OF BITUMINOUS COAL PRODUCERS WITHIN THEIR RESPECTIVE AREAS OR DISTRICTS IN MATTERS PERTINENT HERETO, WHICH SHALL BE DESIGNATED AS ASSOCIATION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11.) THE BOARD OF DIRECTORS SHALL CONSIST OF ONE DIRECTOR APPOINTED BY EACH OPERATOR MEMBER OR ANY POOL GROUP OF MEMBERS WHICH PRODUCED IN THE PRECEDING CALENDAR YEAR AT LEAST 1,000,000 TONS OF COAL. EACH OPERATOR MEMBER SHALL BE LIMITED TO ONE DIRECTOR. 2.) ALL ASSOCIATION MEMBERS SHALL BE ENTITLED TO APPOINT AT LEAST ONE DIRECTOR AND SUCH ADDITIONAL DIRECTORS AS THE BOARD OF DIRECTORS MAY DETERMINE AT THE ANNUAL MEETING UNLESS THE ASSOCIATION FALLS BELOW ONE MILLION TONS AS THE RESULT OF DIRECT REPRESENTATION BY A MEMBER OR MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AMENDING OF THE CONSTITUTION AND BY-LAWS REQUIRES AN AFFIRMATIVE VOTE FROM MEMBERS REPRESENTING TWO-THIRDS (66-2/3 PERCENT) OF THE TOTAL TONNAGE OF COAL PRODUCED DURING THE PRECEDING CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND THE SECRETARY/TREASURER. A COPY IS ALSO DISTRIBUTED TO THE REMAINDER OF THE GOVERNING BODY. ONCE APPROVED THE RETURN IS FINALIZED AND SIGNED BY THE SECRETARY/TREASURER AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BCOA REQUIRES THE EMPLOYEES AND BOARD TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANUALLY ANY CONFLICTS AT BCOA'S ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AN ANNUAL SALARY REVIEW IS PERFORMED IN WHICH THE PRESIDENT MAKES RECOMMENDATIONS FOR STAFF MEMBERS, WHICH THE CHAIRMAN REVIEWS AND AMENDS AS NECESSARY. THE CHAIRMAN THEN APPROVES THE ANNUAL SALARY. THE PRESIDENT'S SALARY IS DETERMINED BY THE CHAIRMAN AND BASED ON INDUSTRY FIGURES. ADDITIONALLY, THE BOARD OF DIRECTORS APPROVES THE ANNUAL SALARY BUDGET AS PART OF THE BUDGET APPROVAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0535663
IRS990/TotalAssetsEOYAmt0461272
IRS990/TotalAssetsGrp/BOYAmt0535663
IRS990/TotalAssetsGrp/EOYAmt0461272
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt076089
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt01650
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01650
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0535663
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0459622
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt055500
IRS990/TotalRevenueGrp/ExclusionAmt048
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0535663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0461272
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06347
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0601 PENNSYLVANIA AVE NW 900
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd0200043647
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA W PATRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASST SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04102126822
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BITUMINOUS COAL OPERATORS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BITU
ReturnHeader/Filer/EIN0520906130
ReturnHeader/Filer/PhoneNum04102126822
ReturnHeader/Filer/USAddress/AddressLine1Txt0601 PENNSYLVANIA AVE NW 900
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd0200043647
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521186096
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUBINO AND COMPANY CHARTERED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06903 ROCKLEDGE DRIVE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208171818
ReturnHeader/PreparerPersonGrp/PhoneNum03015643636
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAY VOLLANS CPA
ReturnHeader/ReturnTs02025-06-11T17:50:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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