Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
990 • Fiscal year 2021 • EIN 52-0906130
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Up$1,135,650
Up $53,497 (+4.9%) from 2020
Net Assets
Down$1,114,653
Down $672,987 (-38%) from 2020
Liabilities
Up$20,997
Up $726,484 (+103%) from 2020
Revenue
Down$897,544
Down $452,988 (-34%) from 2020
Expenses
Down$1,570,531
Down $497,318 (-24%) from 2020
Net Income
Up-$672,987
Up $44,330 (+6.2%) from 2020
To represent member bituminous coal operators on issues relevant to the industry.
Represents member bituminous coal operators
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $218,782 | $1,105,414 | ▲ $886,632 |
| Cash and Non-Interest-Bearing Accounts | $209,343 | $30,236 | ▼ $179,107 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $1,082,153 | $1,135,650 | ▲ $53,497 |
| Other Assets Total | $654,028 | $0 | ▼ $654,028 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $-41,138 | $20,997 | ▲ $62,135 |
| Other Liabilities | $-664,349 | $0 | ▲ $664,349 |
| Total Liabilities | $-705,487 | $20,997 | ▲ $726,484 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,787,640 | $1,114,653 | ▼ $672,987 |
| Total Net Assets Fund Balance | $1,787,640 | $1,114,653 | ▼ $672,987 |
| Total Liabilities and Net Assets / Fund Balance | $1,082,153 | $1,135,650 | ▲ $53,497 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Linda W Patrick | Asst. Sec-treas. & Admin | FT | $687,448 | $687,448 | $687,448 |
| Michael O Mckown | President | FT | $262,292 | $380,878 | $643,170 |
| Name | Title |
|---|---|
| Robert D Moore | Chairman |
| Eric S Grimm | Board Member |
| Jeremy J Harrison | Board Member |
| Paul B Piccolini | Secretary-treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,109,012 |
| Other Expenses | $461,519 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Pension Plan Contributions | - | - | - | $850,883 |
| Occupancy | - | - | - | $244,373 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $240,000 |
| Fees for Services Accounting | - | - | - | $62,700 |
| Fees for Services Legal | - | - | - | $59,345 |
| Insurance | - | - | - | $54,926 |
| Office Expenses | - | - | - | $34,639 |
| Other Salaries and Wages | - | - | - | $16,042 |
| Fees for Services Other | - | - | - | $3,908 |
| Payroll Taxes | - | - | - | $2,087 |
| Travel | - | - | - | $1,628 |
| Total Functional Expenses | $0 | $0 | $0 | $1,570,531 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $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.”
“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.”
“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.”
“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.”
“Bcoa requires the employees and board to sign a conflict of interest policy and disclose anually any conflicts at bcoa's annual board meeting.”
“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.”
“Governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | -41138 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 20997 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | REPRESENTS MEMBER BITUMINOUS COAL OPERATORS |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LINDA W PATRICK ASST SECTREASURER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2027833195 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1101 PENNSYLVANIA AVE NW NO 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20004 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 209343 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 30236 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 240000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 103 |
| IRS990/CYOtherExpensesAmt | 0 | 461519 |
| IRS990/CYOtherRevenueAmt | 0 | 890904 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6537 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -672987 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1109012 |
| IRS990/CYTotalExpensesAmt | 0 | 1570531 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 897544 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | ADMINISTRATIVE SUPPORT & SERVICES:PROVIDE ADMINISTRATIVE SUPPORT AND SERVICES FOR THE MULTI-EMPLOYER COLLECTIVE BARGAINING ASSOCIATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 62700 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 59345 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3908 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT D MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERIC S GRIMM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEREMY J HARRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL O MCKOWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PAUL B PICCOLINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LINDA W PATRICK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 643170 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 687448 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ASST. SEC-TREAS. & ADMIN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 897544 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 60628 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 54926 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 103 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 103 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO REPRESENT MEMBER BITUMINOUS COAL OPERATORS ON ISSUES RELEVANT TO THE INDUSTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1787640 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1114653 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 60628 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 60628 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1787640 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1114653 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 244373 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 34639 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 654028 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | -664349 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | DEF. BEN. PLAN REFUND |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 830276 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 830276 |
| IRS990/OtherRevenueTotalAmt | 0 | 830276 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 16042 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2087 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 850883 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL O MCKOWN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6537 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6537 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 459 |
| IRS990/PYOtherExpensesAmt | 0 | 827011 |
| IRS990/PYOtherRevenueAmt | 0 | 237727 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1112346 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -717317 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1240838 |
| IRS990/PYTotalExpensesAmt | 0 | 2067849 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1350532 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -672987 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 60628 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 218782 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1105414 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/IdemnificationGrossUpPmtsInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 262292 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| 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 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 380878 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 687448 |
| 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-TREAS. & ADMIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 643170 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 687448 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | PAYMENTS ON THE HEALTHCARE ANNUITIES PAID OUT TO INDIVIDUALS WERE GROSSED UP TO COVER TAXES PAID ON THEIR BEHALF. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. ("BCOA") TERMINATED ITS RELATED ORGANIZATION, THE BITUMINOUS COAL OPERATORS' ASSOCIATION INC. RETIREE WELFARE BENEFIT TRUST ("VEBA") EIN 75-3101353 DESCRIBED IN CODE SECTION 501(C)(9), IN APRIL 2020. SINCE THE VEBA FUNDS WERE IN AN INVESTMENT FUND, THE ORGANIZATION COULD NOT PAY THESE ANNUITIES OUT DIRECTLY FROM THE VEBA AND HAD TO TRANSFER THE FUNDS FROM THE INVESTMENT FUNDS INTO BCOA'S IN ORDER TO PAY APPROPRIATE TAXES AND TERMINATE ITS ACCOUNT. THESE TRANSACTIONS WERE REPORTED ON THE VEBA'S FORM 990 SCHEDULE N IN ITS FINAL FILING. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 1A |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE J, PART II: |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 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 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/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/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 11B |
| 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 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | BITUMINOUS COAL OPERATORS' ASSOCIATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BCOA 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 |
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| 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 | BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. ("BCOA") TERMINATED ITS RELATED ORGANIZATION, THE BITUMINOUS COAL OPERATORS' ASSOCIATION INC. RETIREE WELFARE BENEFIT TRUST ("VEBA") EIN 75-3101353 DESCRIBED IN CODE SECTION 501(C)(9), IN APRIL 2020. THE FINAL TRANSFER WAS REPORTED ON THE VEBA'S FORM 990 SCHEDULE N IN ITS FINAL FILING. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R, PART V, LINE 2: |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | BCOA INC RETIREE WELFARE BENEFIT TRUST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | S |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1082153 |
| IRS990/TotalAssetsEOYAmt | 0 | 1135650 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1082153 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1135650 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1570531 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | -705487 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 20997 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | -705487 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 20997 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1787640 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1114653 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6537 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 1330618 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 60731 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 836813 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 897544 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1082153 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1135650 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | 1 |
| IRS990/TravelGrp/TotalAmt | 0 | 1628 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1101 PENNSYLVANIA AVE NW NO 300 |
| IRS990/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/USAddress/ZIPCd | 0 | 20004 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LINDA W PATRICK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ASST SECRETARY-TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2027833195 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-01-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BITUMINOUS COAL OPERATORS' |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BITU |
| ReturnHeader/Filer/EIN | 0 | 520906130 |
| ReturnHeader/Filer/PhoneNum | 0 | 2027833195 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1101 PENNSYLVANIA AVE NW NO 300 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20004 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521186096 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RUBINO AND COMPANY CHARTERED |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6903 ROCKLEDGE DRIVE SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BETHESDA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 208171818 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3015643636 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KAY VOLLANS CPA |
| ReturnHeader/ReturnTs | 0 | 2022-01-14T15:14:18-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | LINDA |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | PATRICK |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-03-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.