Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Bituminous Coal Operators' Association Inc
990 • Fiscal year 2016 • EIN 52-0906130
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.12x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 20.3% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Up$1,325,460
Up $25,849 (+2.0%) from 2015
Net Assets
Up-$165,573
Up $383,881 (+70%) from 2015
Liabilities
Down$1,491,033
Down $358,032 (-19%) from 2015
Revenue And Expenses
Revenue
Down$1,715,231
Down $487,654 (-22%) from 2015
Expenses
Down$1,529,201
Down $734,794 (-32%) from 2015
Net Income
Up$186,030
Up $247,140 (+404%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2015 to Mar 31, 2016
- Signed
- Feb 3, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $1,715,231
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $992,526 | $939,136 | ▼ $53,390 |
| Cash and Non-Interest-Bearing Accounts | $113,159 | $183,231 | ▲ $70,072 |
| Prepaid Expenses and Deferred Charges | $14,110 | $57,973 | ▲ $43,863 |
| Land, Buildings, and Equipment, Net | $60,690 | $40,287 | ▼ $20,403 |
| Accounts Receivable | $15,098 | $805 | ▼ $14,293 |
| Total Assets | $1,299,611 | $1,325,460 | ▲ $25,849 |
| Other Assets Total | $104,028 | $104,028 | → $0 |
| Liabilities | |||
| Other Liabilities | $1,786,354 | $1,359,054 | ▼ $427,300 |
| Deferred Revenue | $17,343 | $114,967 | ▲ $97,624 |
| Accounts Payable and Accrued Expenses | $45,368 | $17,012 | ▼ $28,356 |
| Total Liabilities | $1,849,065 | $1,491,033 | ▼ $358,032 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-549,454 | $-165,573 | ▲ $383,881 |
| Total Net Assets Fund Balance | $-549,454 | $-165,573 | ▲ $383,881 |
| Total Liabilities and Net Assets / Fund Balance | $1,299,611 | $1,325,460 | ▲ $25,849 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $40,287 | $95,736 | $136,023 |
| Other Assets Org | $104,028 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael O Mckown | President | FT | $312,192 | $36,543 | $348,735 |
| Linda W Patrick | Asst. Sec-treasurer & Administrator | FT | $103,033 | $58,602 | $161,635 |
Board Members and Trustees
| Name | Title |
|---|---|
| Robert E Murray | Chairman |
| Robert D Moore | Board Member |
| Ryan M Murray | Board Member |
| Paul B Piccolini | Secretary-treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Morgan Lewis & Bockius | Legal Services | 1111 PENNSYLVANIA AVE NW, Washington, DC 20004 | $107,752 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,487,466
- Investment Income
- $930
- Other Revenue
- $226,835
- Change in Net Assets
- $186,030
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,715,231
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,715,231
- Total Revenue per Form 990
- $1,715,231
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $800,609 |
| Other Expenses | $728,592 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $528,102 |
| Occupancy | - | - | - | $396,369 |
| Pension Plan Contributions | - | - | - | $239,423 |
| Fees for Services Legal | - | - | - | $123,431 |
| Fees for Services Other | - | - | - | $72,044 |
| Fees for Services Accounting | - | - | - | $30,639 |
| Fees for Services Lobbying | - | - | - | $29,523 |
| Office Expenses | - | - | - | $20,899 |
| Payroll Taxes | - | - | - | $20,671 |
| Depreciation Depletion | - | - | - | $20,403 |
| Insurance | - | - | - | $17,130 |
| Travel | - | - | - | $16,742 |
| Other Employee Benefits | - | - | - | $12,413 |
| Interest | - | - | - | $1,412 |
| Total Functional Expenses | $0 | $0 | $0 | $1,529,201 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,529,201 |
| Total Expenses per Audited Statements | $1,529,201 |
| Total Expenses per Form 990 | $1,529,201 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $29,523 |
| Total Nondeductible Lobbying and Political Cost | $-334,327 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Sublease Loss Liability | $758,608 |
| Accrued Postretirement Benefits | $573,957 |
| Deferred Rent | $14,562 |
| Capital Lease Obligation | $11,927 |
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 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 (1) director. 2.) all association members shall be entitled to appoint at least one (1) director and such additional directors as the board of directors may determine at the annual meeting unless the association falls below one (1) 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 11
“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 president 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
- 2027833195
- Address
- 1776 I STREET NW No 245, WASHINGTON, DC 20006-3703
Signing Officer
- Name
- Linda W Patrick
- Title
- Asst, Secretary-treasurer
- Phone
- 2027833195
- Signed
- 2017-02-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Linda W Patrick
- Formed
- 1970
- Legal Domicile
- Dc
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 2
- Volunteers
- 0
Preparer
- Firm
- Rubino and Company Chartered
- Address
- 6903 ROCKLEDGE DRIVE SUITE 1200, BETHESDA, MD 20817-1818
- Preparer
- PATRICIA A O'MALLEY CPA
- Phone
- 3015643636
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Pension Liability Expense 14,883. Post Retirement Liability Expense 173,878.”
Financial Statement Notes
Part X, Line 2:
“The association is recognized as exempt from federal income tax, except for net income from unrelated business activities, if any, under section 501(c)(6) of the internal revenue code. Such activities resulted in no net taxable income for the years ended march 31, 2016 and 2015. However, tax years ended march 31, 2013 through 2015 remain open to examination by the taxing jurisdictions to which the association is subject, and they have not been extended beyond the applicable statute of limitations.”
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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/FeesForServicesOtherGrp/TotalAmt | 0 | 72044 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/MissionDesc | 0 | TO REPRESENT MEMBER BITUMINOUS COAL OPERATORS ON ISSUES RELEVANT TO THE INDUSTRY. |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5360 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | HEALTH, SAFETY, & TRAINING:HEALTH, SAFETY AND SAFETY TRAINING ACTIVITIES WERE CONDUCTED THROUGH SEMINARS, WORKSHOPS, LABOR-MANAGEMENT CONFERENCES, ETC., TO IMPROVE HEALTH AND SAFETY CONDITIONS IN THE COAL MINING INDUSTRY. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SPECIAL PROJECTS - LEGISLATION:THE ASSOCIATION FUNDED SPECIAL PROJECTS FOR THE PROMOTION OF BENEFITS-RELATED LEGISLATION. SUCH PROJECTS INCLUDED THE ACTIVITY OF THE ASSOCIATION'S LEGISLATIVE COUNSEL. |
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| IRS990/PYOtherExpensesAmt | 0 | 1793967 |
| IRS990/PYOtherRevenueAmt | 0 | 17343 |
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| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Rent Security Deposit |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Capital Lease Obligation |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED POSTRETIREMENT BENEFITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SUBLEASE LOSS LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Deferred Rent |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX, EXCEPT FOR NET INCOME FROM UNRELATED BUSINESS ACTIVITIES, IF ANY, UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. SUCH ACTIVITIES RESULTED IN NO NET TAXABLE INCOME FOR THE YEARS ENDED MARCH 31, 2016 AND 2015. HOWEVER, TAX YEARS ENDED MARCH 31, 2013 THROUGH 2015 REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS TO WHICH THE ASSOCIATION IS SUBJECT, AND THEY HAVE NOT BEEN EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 104028 |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1359054 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1715231 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1715231 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1529201 |
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| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 24784 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | MICHAEL O MCKOWN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | LINDA W PATRICK |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | ASST. SEC-TREASURER & ADMINISTRATOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 348735 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 161635 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 (1) DIRECTOR. 2.) ALL ASSOCIATION MEMBERS SHALL BE ENTITLED TO APPOINT AT LEAST ONE (1) DIRECTOR AND SUCH ADDITIONAL DIRECTORS AS THE BOARD OF DIRECTORS MAY DETERMINE AT THE ANNUAL MEETING UNLESS THE ASSOCIATION FALLS BELOW ONE (1) MILLION TONS AS THE RESULT OF DIRECT REPRESENTATION BY A MEMBER OR MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 PRESIDENT AS APPROPRIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BCOA 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/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Pension Liability Expense 14,883. Post Retirement Liability Expense 173,878. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XI, line 9: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | BITUMINOUS COAL OPERATORS' ASSOCIATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BITUMINOUS COAL OPERATORS' ASSOCIATION INC RETIREE WELFARE BENEFIT TRUST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 753101353 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(9) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | DC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SEE SCHEDUEL R, PART VII |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1776 I STREET NW 245 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | WASHINGTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 200063703 |
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| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | PROVIDE SUPPLEMENTAL HEALTH CARE BENEFITS FOR RETIRED EMPLOYEES OF BCOA WITH TEN OR MORE YEARS SERVICE. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R, PART II, COLUMN B |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 100000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FAIR MARKET VALUE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | BITUMINOUS COAL OPERATORS' ASSOCIATION INC RETIREE WELFARE BENEFIT TRUST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | R |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 1 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1325460 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1299611 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1325460 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1849065 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1491033 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1849065 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1491033 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -549454 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -165573 |
| IRS990/TotalOtherCompensationAmt | 0 | 95145 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1487466 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 415225 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 930 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1714301 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1715231 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1325460 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 16742 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -549454 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -165573 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1776 I STREET NW No 245 |
| IRS990/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/USAddress/ZIPCd | 0 | 200063703 |
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| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,325,460
- Liabilities
- $1,491,033
- Net assets
- -$165,573
- Revenue
- $1,715,231
- Expenses
- $1,529,201
- Net income
- $186,030