Civic Intelligence

American Coal Foundation

990 • Fiscal year 2017 • EIN 52-1236554

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 26, 2018

101 Constitution Avenue NW No 500EWashington, DC 20001

(202) 463-2600

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

2nd percentile

-301%

Higher net margin than 2% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

100th percentile

$1,452,843

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 4207.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

18th percentile

-25%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

3.2%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$318,788

Down $105,514 (-25%) from 2016

Net Assets

Down

$317,881

Down $103,921 (-25%) from 2016

Liabilities

Down

$907

Down $1,593 (-64%) from 2016

Revenue

Up

$34,528

Up $1,066 (+3.2%) from 2016

Expenses

Down

$138,449

Down $63,921 (-32%) from 2016

Net Income

Up

-$103,921

Up $64,987 (+38%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$318,788
Liabilities$907
Net Assets$317,881

Operations Trend

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

2017

Revenue$34,528
Expenses$138,449
Net Income-$103,921
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 26, 2018
Return Version
2017v2.3
Gross Receipts
$34,528
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$306,297$209,993▼ $96,304
Accounts Receivable$10,416$3,806▼ $6,610
Prepaid Expenses and Deferred Charges$5,350$2,750▼ $2,600
Inventories for Sale or Use$2,239$2,239→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$424,302$318,788▼ $105,514
Other Assets Total$100,000$100,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,500$907▼ $1,593
Total Liabilities$2,500$907▼ $1,593
Net Assets / Fund Balance
Unrestricted Net Assets$421,802$317,881▼ $103,921
Total Net Assets Fund Balance$421,802$317,881▼ $103,921
Total Liabilities and Net Assets / Fund Balance$424,302$318,788▼ $105,514

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$52,656$52,656
Other Assets Org$100,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alma PatyExecutive DirectorPT$62,400-$62,400
Harold Quinn JrPresident-$19,776$21,892$41,668
Roger RobertsSecretary/treasurer-$5,519$2,518$8,037

Board Members and Trustees

NameTitle
John HansonChairman
Deck SloneDirector
Joe FriedlanderDirector
Robert E MurrayDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$30,000
Program Service Revenue
$1,081
Investment Income
$3,447
Other Revenue
$0
All Other Contributions
$30,000
Change in Net Assets
$-103,921

Audited Revenue Reconciliation

Revenue per Audited Statements
$34,528
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$21,853
Total Revenue per Audited Statements
$56,381
Total Revenue per Form 990
$34,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$76,049
Salaries, Compensation, and Employee Benefits$62,400
Total Fundraising Expense$8,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$43,680$12,480$6,240$62,400
Occupancy$16,800$4,800$2,400$24,000
Conferences and Meetings$18,568--$18,568
Fees for Services Other$16,140--$16,140
Office Expenses$11,884$228-$12,112
Fees for Services Accounting-$4,790-$4,790
Other Expenses-$439-$439
Total Functional Expenses$107,072$22,737$8,640$138,449

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$160,302
Expenses per Audited Statements$138,449
Total Expenses per Form 990$138,449
Expenses Not Reported on Form 990$21,853
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

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
2018-06-26

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
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting: program service expenses 16,140. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,140.

FORM 990, PART XII, LINE 2C:

The audit oversight process has remained unchanged from the prior year.

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE AMERICAN COAL FOUNDATION MEETS THE 10% THRESHOLD OF PUBLIC SUPPORT AND IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL SUPPORT ON A CONTINUAL BASIS. WITHIN ITS SPECIALIZED FIELD OF INTEREST, ACF HAS RECEIVED SUPPORT FROM NUMEROUS ENTITIES WITHIN THE INDUSTRY IT SUPPORTS. INDIVIDUALS AND CORPORATIONS WITH SPECIALIZED KNOWLEDGE AND EXPERTISE IN THE COAL INDUSTRY HAVE SERVED ON ACF'S BOARD AND PARTICIPATED IN THE DEVELOPMENT AND CONDUCT OF ITS EDUCATIONAL PROGRAMS, ALL OF WHICH IS CONSISTENT WITH ACCOMPLISHING ITS CHARITABLE PURPOSE. ITS ACTIVITIES ARE DESIGNED TO BENEFIT THE GENERAL PUBLIC, WITH REGARD TO EDUCATING THE PUBLIC REGARDING COAL'S ROLE AS A SOURCE OF ENERGY FOR THE UNITED STATES.
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052656
IRS990ScheduleD/ExpensesNotReportedAmt021853
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0138449
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0100000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM NMA
IRS990ScheduleD/RevenueNotReportedAmt021853
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt034528
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0100000
IRS990ScheduleD/TotalExpensesPerForm990Amt0138449
IRS990ScheduleD/TotalRevenuePerForm990Amt034528
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt056381
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0160302
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt019776
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt15519
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount1771
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0510000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt126229
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0672374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1187632
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt05521
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt11071
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt0187730
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt136414
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt1642
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt027206
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt121824
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0571
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt134
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt019416
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt11140
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HAROLD QUINN JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ROGER ROBERTS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt041668
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt18037
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt01416726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1273239
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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/ExplanationTxt2CONSULTING: PROGRAM SERVICE EXPENSES 16,140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,140.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR 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 IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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/InvolvedAmt024000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NATIONAL MINING ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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