Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Bituminous Coal Operators' Association Inc
990 • Fiscal year 2015 • EIN 52-0906130
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.42x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 10.3% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Balance Sheet
Assets
Up$1,299,611
Up $50,783 (+4.1%) from 2014
Net Assets
Down-$549,454
Down $849,455 (-283%) from 2014
Liabilities
Up$1,849,065
Up $900,238 (+95%) from 2014
Revenue And Expenses
Revenue
Up$2,202,885
Up $264,614 (+14%) from 2014
Expenses
Down$2,263,995
Down $48,866 (-2.1%) from 2014
Net Income
Up-$61,110
Up $313,480 (+84%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2014 to Mar 31, 2015
- Signed
- Feb 12, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $2,250,138
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 | $590,027 | $992,526 | ▲ $402,499 |
| Cash and Non-Interest-Bearing Accounts | $212,166 | $113,159 | ▼ $99,007 |
| Land, Buildings, and Equipment, Net | $290,899 | $60,690 | ▼ $230,209 |
| Accounts Receivable | $426 | $15,098 | ▲ $14,672 |
| Prepaid Expenses and Deferred Charges | $79,502 | $14,110 | ▼ $65,392 |
| Total Assets | $1,248,828 | $1,299,611 | ▲ $50,783 |
| Other Assets Total | $75,808 | $104,028 | ▲ $28,220 |
| Liabilities | |||
| Other Liabilities | $358,477 | $1,786,354 | ▲ $1,427,877 |
| Accounts Payable and Accrued Expenses | $58,368 | $45,368 | ▼ $13,000 |
| Deferred Revenue | $531,982 | $17,343 | ▼ $514,639 |
| Total Liabilities | $948,827 | $1,849,065 | ▲ $900,238 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $300,001 | $-549,454 | ▼ $849,455 |
| Total Net Assets Fund Balance | $300,001 | $-549,454 | ▼ $849,455 |
| Total Liabilities and Net Assets / Fund Balance | $1,248,828 | $1,299,611 | ▲ $50,783 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $60,690 | $75,333 | $136,023 |
| Other Assets Org | $104,028 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Mckown | President | FT | $208,752 | $17,851 | $226,603 |
| Linda W Patrick | Plan Administrator & Trustee | FT | $94,583 | $95,821 | $190,404 |
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 | $265,246 |
| Forscey Pllc | Lobbyists | 400 NORTH CAPITOL ST NW SUITE 585, Washington, DC 20001 | $104,190 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,232,026
- Investment Income
- $-46,484
- Other Revenue
- $17,343
- Change in Net Assets
- $-61,110
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,202,885
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $47,253
- Total Revenue per Audited Statements
- $2,250,138
- Total Revenue per Form 990
- $2,202,885
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,793,967 |
| Salaries, Compensation, and Employee Benefits | $470,028 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | - | - | - | $752,560 |
| Occupancy | - | - | - | $474,263 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $417,007 |
| Fees for Services Lobbying | - | - | - | $140,505 |
| Fees for Services Legal | - | - | - | $139,939 |
| Fees for Services Other | - | - | - | $127,515 |
| Depreciation Depletion | - | - | - | $52,209 |
| Travel | - | - | - | $33,487 |
| Fees for Services Accounting | - | - | - | $29,139 |
| Other Salaries and Wages | - | - | - | $27,167 |
| Office Expenses | - | - | - | $26,584 |
| Payroll Taxes | - | - | - | $20,884 |
| Insurance | - | - | - | $17,003 |
| Other Employee Benefits | - | - | - | $4,970 |
| Interest | - | - | - | $763 |
| Total Functional Expenses | $0 | $0 | $0 | $2,263,995 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,311,248 |
| Expenses per Audited Statements | $2,263,995 |
| Total Expenses per Form 990 | $2,263,995 |
| Expenses Not Reported on Form 990 | $47,253 |
| Expenses Not Reported on Financial Statements | $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 | $104,190 |
| Total Nondeductible Lobbying and Political Cost | $-363,850 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Sublease Loss Liability | $900,933 |
| Accrued Postretirement Benefits | $762,718 |
| Deferred Rent | $107,922 |
| Capital Lease Obligation | $14,781 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- 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 lease 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' ASSOCIATION INC
- 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
- 2016-02-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Linda W Patrick
- Formed
- 1970
- Legal Domicile
- Dc
- Voting Board Members
- 3
- Independent Board Members
- 2
- Employees
- 3
- Volunteers
- 0
Preparer
- Firm
- Rubino and Company Chartered
- Address
- 6903 ROCKLEDGE DRIVE SUITE 1200, BETHESDA, MD 20817-1818
- Preparer
- Jenny E Herrera CPA
- Phone
- 3015643636
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Pension liability expense -597,495. Post-retirement liability expense -190,850. Net change in accrued non-qualified retirement liability”
Financial Statement Notes
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Loss on sale of equipment - $47,253”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Loss on sale of equipment - $47,253”
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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/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14110 |
| IRS990/PrincipalOfficerNm | 0 | LINDA W PATRICK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2223600 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 8426 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2223600 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 8426 |
| 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. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 14200 |
| IRS990/PYInvestmentIncomeAmt | 0 | 14237 |
| IRS990/PYOtherExpensesAmt | 0 | 1462604 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1924034 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -374590 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 836057 |
| IRS990/PYTotalExpensesAmt | 0 | 2312861 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1938271 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -61110 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 17343 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 590027 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 992526 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 2223600 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -468040 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 104190 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | -363850 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -363850 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 60690 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 75333 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 136023 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 47253 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2263995 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 104028 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RENT SECURITY DEPOSIT |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 47253 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 14781 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 762718 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 900933 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 107922 |
| 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 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 47253 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 47253 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2202885 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LOSS ON SALE OF EQUIPMENT - $47,253 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | LOSS ON SALE OF EQUIPMENT - $47,253 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 60690 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 104028 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2263995 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1786354 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2202885 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2250138 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2311248 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 1 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 208752 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 94583 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 10000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 3239 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 55770 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 14612 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 30051 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | MICHAEL MCKOWN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | LINDA W PATRICK |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | PLAN ADMINISTRATOR & TRUSTEE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 226603 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 190404 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE PRESIDENT'S BONUSES ARE DETERMINED AND APPROVED BY THE BOARD. ALL OTHER BONUSES ARE AT THE DISCRETION OF THE PRESIDENT UPON BOARD APPROVAL OF THE BUDGET. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 7 |
| 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 LEASE 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 -597,495. POST-RETIREMENT LIABILITY EXPENSE -190,850. NET CHANGE IN ACCRUED NON-QUALIFIED RETIREMENT LIABILITY |
| 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 | PROVIDE HEALTH CARE BENEFITS FOR RETIRED EMPLOYEES OF BCOA |
| 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 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| 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/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| 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 |
| IRS990/TotalAssetsBOYAmt | 0 | 1248828 |
| IRS990/TotalAssetsEOYAmt | 0 | 1299611 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1248828 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1299611 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2263995 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 948827 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1849065 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 948827 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1849065 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 300001 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -549454 |
| IRS990/TotalOtherCompensationAmt | 0 | 103672 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2232026 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 313335 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | -29141 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2232026 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2202885 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1248828 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,299,611
- Liabilities
- $1,849,065
- Net assets
- -$549,454
- Revenue
- $2,202,885
- Expenses
- $2,263,995
- Net income
- -$61,110