Civic Intelligence

Bituminous Coal Operators' Association Inc

990 • Fiscal year 2019 • EIN 52-0906130

Apr 01, 2018 to Mar 31, 2019 • Filed on Oct 31, 2019

1776 I Street NW No 245Washington, DC 20006-3703

(202) 783-3195

Siviq Scores

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

Liabilities / Assets

46th percentile

0.14x

Higher debt load relative to assets than 46% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

60th percentile

0.23x

Higher debt load relative to revenue than 60% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

79th percentile

14%

Higher net margin than 79% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

36th percentile

1.6%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-2.4%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,916,657

Up $46,514 (+1.6%) from 2018

Net Assets

Up

$2,504,956

Up $246,855 (+11%) from 2018

Liabilities

Down

$411,701

Down $200,341 (-33%) from 2018

Revenue

Down

$1,773,368

Down $43,677 (-2.4%) from 2018

Expenses

Down

$1,524,482

Down $61,046 (-3.9%) from 2018

Net Income

Up

$248,886

Up $17,369 (+7.5%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$2,916,657
Liabilities$411,701
Net Assets$2,504,956

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,773,368
Expenses$1,524,482
Net Income$248,886
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Oct 31, 2019
Return Version
2018v3.1
Gross Receipts
$1,773,368
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$1,378,386$1,455,794▲ $77,408
Prepaid Expenses and Deferred Charges$62,290$70,030▲ $7,740
Cash and Non-Interest-Bearing Accounts$67,138$62,741▼ $4,397
Land, Buildings, and Equipment, Net$3,573$2,600▼ $973
Accounts Receivable$500$1,189▲ $689
Total Assets$2,870,143$2,916,657▲ $46,514
Other Assets Total$1,358,256$1,324,303▼ $33,953
Liabilities
Other Liabilities$595,531$392,845▼ $202,686
Accounts Payable and Accrued Expenses$16,511$18,856▲ $2,345
Total Liabilities$612,042$411,701▼ $200,341
Net Assets / Fund Balance
Unrestricted Net Assets$2,258,101$2,504,956▲ $246,855
Total Net Assets Fund Balance$2,258,101$2,504,956▲ $246,855
Total Liabilities and Net Assets / Fund Balance$2,870,143$2,916,657▲ $46,514

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,600$136,348$138,948
Other Assets Org$1,220,275--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael O MckownPresidentFT$380,474$40,308$420,782
Linda W PatrickAsst. Sec-treasurer & AdmiFT$122,656$36,731$159,387

Board Members and Trustees

NameTitle
Robert E MurrayChairman
Robert D MooreBoard Member
Ryan M MurrayBoard Member
Paul B PiccoliniSecretary-treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Michael D LoaiaconoBcoa Trustee Of Umwa Health And Retireme7848 OAKRIDGE DRIVE, Mentor, OH 44060$105,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,540,776
Investment Income
$819
Other Revenue
$231,773
Change in Net Assets
$248,886

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,773,368
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,773,368
Total Revenue per Form 990
$1,773,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$810,906
Other Expenses$713,576
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---$580,408
Occupancy---$434,444
Pension Plan Contributions---$200,454
Fees for Services Other---$126,755
Insurance---$59,044
Fees for Services Legal---$31,482
Office Expenses---$27,718
Payroll Taxes---$23,944
Fees for Services Accounting---$19,236
Travel---$10,605
Depreciation Depletion---$3,898
Other Employee Benefits---$3,092
Other Salaries and Wages---$3,008
Interest---$394
Total Functional Expenses$0$0$0$1,524,482

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,524,482
Total Expenses per Audited Statements$1,524,482
Total Expenses per Form 990$1,524,482
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 ItemAmount
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 ItemAmount
Total Nondeductible Lobbying and Political Cost$-330,879
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sublease$311,820
Deferred Rent$72,879
Accrued Postretirement Benefits$6,745
Capital Lease Obligation$1,401
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 2

Robert e. Murray, chairman, is the father of ryan m. Murray, board member.

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 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
2019-10-31
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
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 31,922. Post-retirement liability expense -33,953.

990, Part XII, Line 2C

Process has not changed from the prior year

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code and the applicable income tax regulations of the district of columbia. The association is exempt from taxes on income other than unrelated business income. No provision for income taxes is required for 2019 or 2018. The association's income tax returns are subject to review and examination by federal and state taxing authorities. The association is not aware of any activities that would jeopardize its tax-exempt status. Income tax returns for the years ended march 31, 2018 2017, and 2016 remain open to examination by the taxing jurisdictions.

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IRS990/ReconcilationRevenueExpnssAmt0248886
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0231773
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01378386
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01455794
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt01535000
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-330879
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0-330879
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-330879
IRS990ScheduleD/EquipmentGrp/BookValueAmt02600
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0136348
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0138948
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01524482
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0104028
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11220275
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RENT SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ACCRUED POSTRETIREMENT BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt072879
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16745
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2311820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31401
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED POSTRETIREMENT BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SUBLEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CAPITAL LEASE OBLIGATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01773368
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND THE APPLICABLE INCOME TAX REGULATIONS OF THE DISTRICT OF COLUMBIA. THE ASSOCIATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR 2019 OR 2018. THE ASSOCIATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE ASSOCIATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. INCOME TAX RETURNS FOR THE YEARS ENDED MARCH 31, 2018 2017, AND 2016 REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02600
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01324303
IRS990ScheduleD/TotalExpensesPerForm990Amt01524482
IRS990ScheduleD/TotalLiabilityAmt0392845
IRS990ScheduleD/TotalRevenuePerForm990Amt01773368
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01773368
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01524482
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0380474
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1122656
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt16900
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt040308
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt129831
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL O MCKOWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LINDA W PATRICK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ASST. SEC-TREASURER & ADMI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0420782
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1159387
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT E. MURRAY, CHAIRMAN, IS THE FATHER OF RYAN M. MURRAY, BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP 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/ExplanationTxt21.) 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/ExplanationTxt3THE 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/ExplanationTxt4A 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/ExplanationTxt5BCOA 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/ExplanationTxt6AN 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/ExplanationTxt7GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PENSION LIABILITY EXPENSE 31,922. POST-RETIREMENT LIABILITY EXPENSE -33,953.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0BITUMINOUS COAL OPERATORS' ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BCOA INC RETIREE WELFARE BENEFIT TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0753101353
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE HEALTH CARE BENEFITS FOR RETIRED EMPLOYEES OF BCOA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01776 I STREET NW 245
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0200063703
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02870143
IRS990/TotalAssetsEOYAmt02916657
IRS990/TotalAssetsGrp/BOYAmt02870143
IRS990/TotalAssetsGrp/EOYAmt02916657
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt01524482
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0612042
IRS990/TotalLiabilitiesEOYAmt0411701
IRS990/TotalLiabilitiesGrp/BOYAmt0612042
IRS990/TotalLiabilitiesGrp/EOYAmt0411701
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02258101
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02504956
IRS990/TotalOtherCompensationAmt077039
IRS990/TotalProgramServiceRevenueAmt01540776
IRS990/TotalReportableCompFromOrgAmt0503130
IRS990/TotalRevenueGrp/ExclusionAmt0232592
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01540776
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01773368
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02870143
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02916657
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/TotalAmt010605
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02258101
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02504956
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01776 I STREET NW NO 245
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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