Civic Intelligence

American Coal Foundation

EIN 52-1236554 • 501(c)3 • Washington, DC

Profile

To develop and implement educational programs about coal - its formation, production, and use.

101 Constitution Avenue NW No 500EWashington, DC 20001

www.teachcoal.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2018

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

1st percentile

-6145%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

7th percentile

-85%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$0

Down $318,788 (-100%) from 2017

Liabilities

Down

$0

Down $907 (-100%) from 2017

Net Assets

Down

$0

Down $317,881 (-100%) from 2017

Revenue

Down

$5,173

Down $29,355 (-85%) from 2017

Expenses

Up

$323,054

Up $184,605 (+133%) from 2017

Net Income

Down

-$317,881

Down $213,960 (-206%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $395,232Liabilities 2011: $10,823Net Assets 2011: $384,4092011Assets 2012: $485,690Liabilities 2012: $9,695Net Assets 2012: $475,9952012Assets 2013: $591,284Liabilities 2013: $1,070Net Assets 2013: $590,2142013Assets 2014: $642,134Liabilities 2014: $828Net Assets 2014: $641,3062014Assets 2015: $596,287Liabilities 2015: $5,577Net Assets 2015: $590,7102015Assets 2016: $424,302Liabilities 2016: $2,500Net Assets 2016: $421,8022016Assets 2017: $318,788Liabilities 2017: $907Net Assets 2017: $317,8812017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200K-$400KExpenses 2011: $123,2092011Expenses 2012: $265,7472012Revenue 2013: $249,852Expenses 2013: $135,633Net Income 2013: $114,2192013Revenue 2014: $197,428Expenses 2014: $146,336Net Income 2014: $51,0922014Revenue 2015: $128,002Expenses 2015: $178,598Net Income 2015: -$50,5962015Revenue 2016: $33,462Expenses 2016: $202,370Net Income 2016: -$168,9082016Revenue 2017: $34,528Expenses 2017: $138,449Net Income 2017: -$103,9212017Revenue 2018: $5,173Expenses 2018: $323,054Net Income 2018: -$317,8812018

Highlighted filing

2018

Revenue$5,173
Expenses$323,054
Net Income-$317,881

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2017 to Nov 30, 2018
Signed
Feb 28, 2019
Return Version
2018v3.1
Gross Receipts
$5,173
Mission and Program Overview

Mission

To develop and implement educational programs about coal - its formation, production, and use.

To develop and implement educational programs about coal-its formation, production, and use

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$209,993$0▼ $209,993
Accounts Receivable$3,806$0▼ $3,806
Prepaid Expenses and Deferred Charges$2,750$0▼ $2,750
Inventories for Sale or Use$2,239$0▼ $2,239
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets-$0-
Total Assets$318,788$0▼ $318,788
Other Assets Total$100,000$0▼ $100,000
Liabilities
Accounts Payable and Accrued Expenses$907$0▼ $907
Total Liabilities$907$0▼ $907
Net Assets / Fund Balance
Unrestricted Net Assets$317,881$0▼ $317,881
Total Net Assets Fund Balance$317,881$0▼ $317,881
Total Liabilities and Net Assets / Fund Balance$318,788$0▼ $318,788
Compensation and Service Providers

Board Members and Trustees

NameTitle
John HansonChairman
Harold Quinn JrPresident
Deck SloneDirector
Jc ButlerDirector
Robert E MurrayDirector
Alma PatyExecutive Director
Roger RobertsSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,916
Investment Income
$2,032
Other Revenue
$225
Change in Net Assets
$-317,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$213,286
Other Expenses$68,168
Salaries, Compensation, and Employee Benefits$41,600
Total Fundraising Expense$5,760
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$213,286--$213,286
Current Officers, Directors, Trustees, and Key Employees$29,120$8,320$4,160$41,600
Fees for Services Legal-$33,865-$33,865
Occupancy$11,200$3,200$1,600$16,000
Fees for Services Accounting-$7,450-$7,450
Office Expenses$5,773$127-$5,900
Conferences and Meetings$3,751--$3,751
Fees for Services Other$750--$750
Other Expenses-$452-$452
Total Functional Expenses$263,880$53,414$5,760$323,054
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cedar of Southern West VirginiaHolden, WV501(c)(3)Acf Dissolution Distribution to Be Used by Grantee for Educational Purposes$106,658
Cma Education FoundationDenver, CO501(c)(3)Acf Dissolution Distribution to Be Used by Grantee for Educational Purposes$106,628
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed by senior management and general counsel and any changes are communicated to the outside accountants prior to filing

Form 990, Part VI, Section C, Line 19

The organization does not generally make its governing documents and financial statements avaialable to the public

Form 990, Part VII, Section A

No compensation information was reported in part vii because no w-2 reporting period ended within the organization's short filing year. However, organization wishes to note that executive director alma paty was compensated $41,600 for the short year.

Filing and Contact Details

Filer

Filer Name
American Coal Foundation
EIN
52-1236554
Phone
2024632600
Address
101 CONSTITUTION AVENUE NW NO 500E, WASHINGTON, DC 20001

Signing Officer

Name
Roger Roberts
Title
Secretary/treasurer
Phone
2024632600
Signed
2019-02-28

Organization Details

Principal Officer
Harold Quinn
Formed
1981
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Tate & Tryon
Address
2021 L ST NW, WASHINGTON, DC 20036
Preparer
Deborah G Kosnett
Phone
2022932200
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IRS990ScheduleA/SubstantialContributorsTotAmt0332816
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt030000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt030095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0125000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0195000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0380095
IRS990ScheduleA/TotalSupportAmt0393203
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0106628
IRS990ScheduleI/RecipientTable/CashGrantAmt1106658
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ACF DISSOLUTION DISTRIBUTION TO BE USED BY GRANTEE FOR EDUCATIONAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ACF DISSOLUTION DISTRIBUTION TO BE USED BY GRANTEE FOR EDUCATIONAL PURPOSES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CMA EDUCATION FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CEDAR OF SOUTHERN WEST VIRGINIA
IRS990ScheduleI/RecipientTable/RecipientEIN0275437946
IRS990ScheduleI/RecipientTable/RecipientEIN1550784260
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0216 16TH ST STE 860
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 477
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DENVER
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HOLDEN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd080202
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd125625
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH GRANT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH GRANT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0CMA EDUCATION FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1CEDAR OF SOUTHERN WEST VIRGINIA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-10-19
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12018-10-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0275437946
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1550784260
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0106628
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1106658
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1ACTUAL COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0216 16TH ST STE 860
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1PO BOX 477
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0DENVER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1HOLDEN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1WV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd080202
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd125625
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND GENERAL COUNSEL AND ANY CHANGES ARE COMMUNICATED TO THE OUTSIDE ACCOUNTANTS PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAIALABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMPENSATION INFORMATION WAS REPORTED IN PART VII BECAUSE NO W-2 REPORTING PERIOD ENDED WITHIN THE ORGANIZATION'S SHORT FILING YEAR. HOWEVER, ORGANIZATION WISHES TO NOTE THAT EXECUTIVE DIRECTOR ALMA PATY WAS COMPENSATED $41,600 FOR THE SHORT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII, SECTION A
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL MINING ASSOCIATION (NMA)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MINEPAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2COALPAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521916480
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1521939409
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2521322749
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRADE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0101 CONSTITUTION AVE NW STE 500E
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1101 CONSTITUTION AVE NW STE 500E
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2101 CONSTITUTION AVE NW STE 500E
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd120001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd220001
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt016000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NATIONAL MINING ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K

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