Civic Intelligence

Bituminous Coal Operators' Association Inc

990 • Fiscal year 2023 • EIN 52-0906130

Apr 01, 2022 to Mar 31, 2023 • Filed on Jun 28, 2023

1101 Pennsylvania Ave NW 300Washington, DC 20004

(202) 783-3195

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Net Margin

1st percentile

-19350%

Higher net margin than 1% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2023

Asset Growth

8th percentile

-22%

Faster asset growth than 8% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

5.3%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$640,322

Down $177,840 (-22%) from 2022

Net Assets

Down

$640,322

Down $170,474 (-21%) from 2022

Liabilities

Down

$0

Down $7,366 (-100%) from 2022

Revenue

Up

$881

Up $44 (+5.3%) from 2022

Expenses

Down

$171,355

Down $133,339 (-44%) from 2022

Net Income

Up

-$170,474

Up $133,383 (+44%) from 2022

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

2023

Assets$640,322
Liabilities$0
Net Assets$640,322

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

2023

Revenue$881
Expenses$171,355
Net Income-$170,474
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jun 28, 2023
Return Version
2022v5.0
Gross Receipts
$881
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$756,251$622,133▼ $134,118
Cash and Non-Interest-Bearing Accounts$61,911$12,008▼ $49,903
Prepaid Expenses and Deferred Charges-$6,181-
Total Assets$818,162$640,322▼ $177,840
Liabilities
Accounts Payable and Accrued Expenses$7,366$0▼ $7,366
Total Liabilities$7,366$0▼ $7,366
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$810,796$640,322▼ $170,474
Total Net Assets Fund Balance$810,796$640,322▼ $170,474
Total Liabilities and Net Assets / Fund Balance$818,162$640,322▼ $177,840
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael O MckownPresidentFT$120,000$120,000
Linda W PatrickAsst. Sec-treas. & AdminPT$24,000$24,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$486
Investment Income
$395
Other Revenue
$0
Change in Net Assets
$-170,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,000
Other Expenses$27,355
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---$144,000
Fees for Services Legal---$14,097
Insurance---$6,181
Office Expenses---$4,749
Travel---$2,328
Total Functional Expenses$0$0$0$171,355
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

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

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

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

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

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

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

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

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

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

Form 990, Part VI, Section B, Line 15

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

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
BITUMINOUS COAL OPERATORS'
EIN
52-0906130
Phone
2027833195
Address
1101 PENNSYLVANIA AVE NW 300, WASHINGTON, DC 20004

Signing Officer

Name
Linda W Patrick
Title
Asst Secretary-treasurer
Phone
2027833195
Signed
2023-06-28
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Rubino and Company Chartered
Address
6903 ROCKLEDGE DRIVE SUITE 300, BETHESDA, MD 20817-1818
Preparer
Kay Vollans CPA
Phone
3015643636
Raw XML Appendix280 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP OF THE BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. (BCOA) IS DIVIDED INTO TWO CLASSES WHICH HAVE VOTING RIGHTS: 1.) BITUMINOUS COAL OPERATORS, WHETHER OR NOT INCORPORATED, WHO SHALL BE REFERRED TO AS OPERATOR MEMBERS. 2.) BITUMINOUS COAL OPERATORS ASSOCIATION, WHETHER OR NOT INCORPORATED, DULY AUTHORIZED BY THEIR CHARTERS OR ARTICLES OF ASSOCIATION TO REPRESENT GROUPS OF BITUMINOUS COAL PRODUCERS WITHIN THEIR RESPECTIVE AREAS OR DISTRICTS IN MATTERS PERTINENT HERETO, WHICH SHALL BE DESIGNATED AS ASSOCIATION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11.) THE BOARD OF DIRECTORS SHALL CONSIST OF ONE DIRECTOR APPOINTED BY EACH OPERATOR MEMBER OR ANY POOL GROUP OF MEMBERS WHICH PRODUCED IN THE PRECEDING CALENDAR YEAR AT LEAST 1,000,000 TONS OF COAL. EACH OPERATOR MEMBER SHALL BE LIMITED TO ONE DIRECTOR. 2.) ALL ASSOCIATION MEMBERS SHALL BE ENTITLED TO APPOINT AT LEAST ONE DIRECTOR AND SUCH ADDITIONAL DIRECTORS AS THE BOARD OF DIRECTORS MAY DETERMINE AT THE ANNUAL MEETING UNLESS THE ASSOCIATION FALLS BELOW ONE MILLION TONS AS THE RESULT OF DIRECT REPRESENTATION BY A MEMBER OR MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AMENDING OF THE CONSTITUTION AND BY-LAWS REQUIRES AN AFFIRMATIVE VOTE FROM MEMBERS REPRESENTING TWO-THIRDS (66-2/3 PERCENT) OF THE TOTAL TONNAGE OF COAL PRODUCED DURING THE PRECEDING CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND THE SECRETARY/TREASURER. A COPY IS ALSO DISTRIBUTED TO THE REMAINDER OF THE GOVERNING BODY. ONCE APPROVED THE RETURN IS FINALIZED AND SIGNED BY THE SECRETARY/TREASURER AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BCOA REQUIRES THE EMPLOYEES AND BOARD TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANUALLY ANY CONFLICTS AT BCOA'S ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AN ANNUAL SALARY REVIEW IS PERFORMED IN WHICH THE PRESIDENT MAKES RECOMMENDATIONS FOR STAFF MEMBERS, WHICH THE CHAIRMAN REVIEWS AND AMENDS AS NECESSARY. THE CHAIRMAN THEN APPROVES THE ANNUAL SALARY. THE PRESIDENT'S SALARY IS DETERMINED BY THE CHAIRMAN AND BASED ON INDUSTRY FIGURES. ADDITIONALLY, THE BOARD OF DIRECTORS APPROVES THE ANNUAL SALARY BUDGET AS PART OF THE BUDGET APPROVAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02328
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01101 PENNSYLVANIA AVE NW 300
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020004
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA W PATRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASST SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02027833195
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BITUMINOUS COAL OPERATORS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BITU
ReturnHeader/Filer/EIN0520906130
ReturnHeader/Filer/PhoneNum02027833195
ReturnHeader/Filer/USAddress/AddressLine1Txt01101 PENNSYLVANIA AVE NW 300
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521186096
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUBINO AND COMPANY CHARTERED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06903 ROCKLEDGE DRIVE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208171818
ReturnHeader/PreparerPersonGrp/PhoneNum03015643636
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAY VOLLANS CPA
ReturnHeader/ReturnTs02023-06-28T11:41:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LINDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PATRICK
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

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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