Civic Intelligence

Citizens Coal Council

990 • Fiscal year 2023 • EIN 52-1926679

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 25, 2024

130 Friend RoadWashington, PA 15301

(724) 470-3982

Siviq Scores

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

Liabilities / Assets

94th percentile

0.96x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.19x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

51st percentile

3.7%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$68,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 42.8% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

54th percentile

2.9%

Faster asset growth than 54% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

17%

Faster revenue growth than 63% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$31,811

Up $899 (+2.9%) from 2022

Net Assets

Up

$1,154

Up $5,823 (+125%) from 2022

Liabilities

Down

$30,657

Down $4,924 (-14%) from 2022

Revenue

Up

$158,904

Up $23,044 (+17%) from 2022

Expenses

Up

$153,081

Up $53,682 (+54%) from 2022

Net Income

Down

$5,823

Down $30,638 (-84%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $83,771Liabilities 2010: $12,9102010Assets 2011: $208,946Liabilities 2011: $8,326Net Assets 2011: $200,6202011Assets 2012: $98,427Liabilities 2012: $11,184Net Assets 2012: $87,2432012Assets 2013: $68,071Liabilities 2013: $8,747Net Assets 2013: $59,3242013Assets 2014: $243,092Liabilities 2014: $34,142Net Assets 2014: $208,9502014Assets 2015: $72,906Liabilities 2015: $11,952Net Assets 2015: $60,9542015Assets 2016: $21,059Liabilities 2016: $22,930Net Assets 2016: -$1,8712016Assets 2017: $1,394Liabilities 2017: $19,657Net Assets 2017: -$18,2632017Assets 2018: $62,871Liabilities 2018: $43,264Net Assets 2018: $19,6072018Assets 2019: $338Liabilities 2019: $19,175Net Assets 2019: -$18,8372019Assets 2020: $24,878Liabilities 2020: $23,986Net Assets 2020: $8922020Assets 2021: $21,975Liabilities 2021: $63,105Net Assets 2021: -$41,1302021Assets 2022: $30,912Liabilities 2022: $35,581Net Assets 2022: -$4,6692022Assets 2023: $31,811Liabilities 2023: $30,657Net Assets 2023: $1,1542023Assets 2024: $49,256Liabilities 2024: $27,663Net Assets 2024: $21,5932024

Highlighted filing

2023

Assets$31,811
Liabilities$30,657
Net Assets$1,154

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2010: $189,268Expenses 2010: $185,737Net Income 2010: $3,5312010Revenue 2011: $487,160Expenses 2011: $357,401Net Income 2011: $129,7592011Expenses 2012: $338,9442012Revenue 2013: $85,318Expenses 2013: $113,237Net Income 2013: -$27,9192013Revenue 2014: $606,522Expenses 2014: $456,896Net Income 2014: $149,6262014Revenue 2015: $152,355Expenses 2015: $300,351Net Income 2015: -$147,9962015Revenue 2016: $200,200Expenses 2016: $263,025Net Income 2016: -$62,8252016Revenue 2017: $132,256Expenses 2017: $148,648Net Income 2017: -$16,3922017Revenue 2018: $179,685Expenses 2018: $141,815Net Income 2018: $37,8702018Revenue 2019: $83,595Expenses 2019: $122,039Net Income 2019: -$38,4442019Revenue 2020: $199,104Expenses 2020: $179,375Net Income 2020: $19,7292020Revenue 2021: $166,980Expenses 2021: $209,002Net Income 2021: -$42,0222021Revenue 2022: $135,860Expenses 2022: $99,399Net Income 2022: $36,4612022Revenue 2023: $158,904Expenses 2023: $153,081Net Income 2023: $5,8232023Revenue 2024: $111,617Expenses 2024: $91,178Net Income 2024: $20,4392024

Highlighted filing

2023

Revenue$158,904
Expenses$153,081
Net Income$5,823
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 25, 2024
Return Version
2022v5.0
Gross Receipts
$158,904
Mission and Program Overview

Mission

The citizens coal council is a national network that advocates for the full enforcement of the federal surface mining control and reclamation act (smcra) and its delegated state programs. Our mission is to inform, empower and work for and with communities affected by the mining, processing and use of coal.

The citizens coal council is a national network that advocates for the fully enforcement of the federal surface mining control and reclamation act (smcra) and its delegated state programs. Our mission is to inform, empower and work for and with communities affected by the mining, processing and use of coal.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,877$31,776▲ $899
Prepaid Expenses and Deferred Charges$35$35→ $0
Total Assets$30,912$31,811▲ $899
Liabilities
Unsecured Notes Loans Payable$25,000$25,000→ $0
Accounts Payable and Accrued Expenses$10,581$5,657▼ $4,924
Total Liabilities$35,581$30,657▼ $4,924
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-4,669$1,154▲ $5,823
Total Net Assets Fund Balance$-4,669$1,154▲ $5,823
Total Liabilities and Net Assets / Fund Balance$30,912$31,811▲ $899
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aimee EricksonExecutive DiFT$68,000$68,000

Board Members and Trustees

NameTitle
Michael NixonChair
Revenue and Support

Revenue Composition

Contributions and Grants
$158,896
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$0
All Other Contributions
$158,896
Change in Net Assets
$5,823

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$51,921Fair Market Value
Total Noncash Contributions1$51,921-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$82,443
Other Expenses$70,638
Total Fundraising Expense$6,499
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$62,154$8,046$2,615$72,815
Fees for Services Legal$51,921--$51,921
Fees for Services Other$3,350-$3,400$6,750
Payroll Taxes$5,655$600$200$6,455
Other Employee Benefits-$3,173-$3,173
Occupancy-$3,131-$3,131
Office Expenses$301$2,440$73$2,814
Fees for Services Accounting-$1,850-$1,850
Insurance-$1,704-$1,704
Conferences and Meetings$986$127$37$1,150
Other Expenses-$502$174$676
Interest$642--$642
Total Functional Expenses$125,009$21,573$6,499$153,081
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the board of directors prior to submission for review, approval and submission.

Form 990, Page 6, Part VI, Line 12C

The by-laws of the organization and the written conflict of interest policy addresses monitoring and enforcing compliance of the conflict of interest policy including a process to follow if a potential conflict arises. Annual disclosure of interests that could give rise to conflicts is required.

Form 990, Page 6, Part VI, Line 15A

Board of directors review the compensation of the executive director and other management positions in conjunction with approving the annual budget. Comparability data of the area and the industry is used.

Form 990, Page 6, Part VI, Line 19

Available upon written request

Filing and Contact Details

Filer

Filer Name
Citizens Coal Council
EIN
52-1926679
Phone
7244703982
Address
130 FRIEND ROAD, WASHINGTON, PA 15301

Signing Officer

Name
Aimee Erickson
Title
Executive Director
Phone
7243384629
Signed
2024-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aimee Erickson
Formed
1989
Voting Board Members
1
Independent Board Members
1
Employees
1
Volunteers
15

Preparer

Firm
Palermokissinger & Associates Pc
Address
9 EAST BEAU STREET, WASHINGTON, PA 15301
Preparer
Gary a Kissinger CPA
Phone
7242281177
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The citizens coal council is a national network that advocates for the fully enforcement of the federal surface mining control and reclamation act (smcra) and its delegated state programs. Our mission is to inform, empower and work for and with communities affected by the mining, processing and use of coal.

Form 990, Page 2, Part III, Line 4D

Ccc, alongside sierra club and appalachian voices, filed a ten-day notice complaint in the united states district court in dc against the acting secretary of the department of interior regarding the trump administration's rule. This arbitrary and capricious modification of key provisions in the ten-day notice process prompted legal action. Ccc submitted comments and recommendations to the padep citizens advisory council in the proposed format and substance of the 6th act 54 five-year report. Our evaluation of past five-year reports, plus detailed follow-up discussions with the mining program, leads us to conclude that padep's underground bituminous mining regulatory program 1) does not protect coalfield communities or the environment, 2) has failed to do so since the 1994 act 54 law was passed, 3) has refused or resisted the cac and citizen comments, suggestions, requests, and recommendations to improve its protection of the environment from longwall mining impacts by bringing padep's actions, errors, and omissions into compliance with all applicable laws, including the pa clean streams law and article i, section. 27 of the pa constitution on ways to protect the environment from longwall mining impacts.

Financial Statement Notes

Schedule D, Page 3, Part X

Citizens coal council has adopted financial accounting standards board (fasb) accounting standards codification (asc) 740-10 (formerly interpretation number 48 (fin 48)), accounting for uncertainty in income taxes, which clarifies the accounting for uncertainty in income taxes. Asc 740-10 prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management has determined that there are no material uncertain tax positions or unrecognized tax benefits and there is no material impact on the financial statements. In addition, there were no penalties or interest recognized on the statements of activity as a result of the adoption. Citizens coal council's asc 740-10 evaluation was performed for the tax years 2020 to 2022, which are the years that remain subject to examination by the internal revenue service and various state agencies as of june 30, 2023.

Raw XML Appendix328 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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IRS990/Desc0CCC'S OSMRE WATCH PROGRAM IS A PROACTIVE SAFEGUARD FOR THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA) AGAINST LEGISLATIVE THREATS. WE DON'T WAIT FOR ISSUES TO ARISE, BUT SWIFTLY ADVOCATE AGAINST ANY PROPOSED LEGISLATION THAT COULD UNDERMINE THE ACT, AMPLIFYING THE VOICES OF COALFIELD COMMUNITIES. THROUGH ONGOING DIALOGUE, WE MOBILIZE LEGAL EXPERTS AND ENGAGED CITIZENS TO STRENGTHEN OSMRE'S IMPACT AND ENSURE ITS CONTINUED EXISTENCE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0COAL RIVER MOUNTAIN WATCH, CITIZENS COAL COUNCIL, THE APPALACHIAN COMMUNITY HEALTH EMERGENCY (ACHE) CAMPAIGN, AND MORE THAN 40 ENVIRONMENTAL JUSTICE GROUPS HAVE SENT A LETTER TO SECRETARY OF INTERIOR DEB HAALAND REQUESTING COMPLETION OF THE MOUNTAINTOP REMOVAL COAL MINING HEALTH REVIEW CANCELED BY THE TRUMP ADMINISTRATION IN 2017.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WITH THE ASSISTANCE OF ATTORNEY TOM FITZGERALD OF THE KENTUCKY RESOURCES COUNCIL, CCC COORDINATED AND SUBMITTED 58 PAGES OF COMMENTS ON THE TEN-DAY NOTICES AND CORRECTIVE ACTION THAT APPEARED IN THE FEDERAL REGISTER ON APRIL 25, 2023. THE COMMENTS WERE SUBMITTED ON BEHALF OF CCC MEMBERS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CCC, ALONGSIDE SIERRA CLUB AND APPALACHIAN VOICES, FILED A TEN-DAY NOTICE COMPLAINT IN THE UNITED STATES DISTRICT COURT IN DC AGAINST THE ACTING SECRETARY OF THE DEPARTMENT OF INTERIOR REGARDING THE TRUMP ADMINISTRATION'S RULE. THIS ARBITRARY AND CAPRICIOUS MODIFICATION OF KEY PROVISIONS IN THE TEN-DAY NOTICE PROCESS PROMPTED LEGAL ACTION. CCC SUBMITTED COMMENTS AND RECOMMENDATIONS TO THE PADEP CITIZENS ADVISORY COUNCIL IN THE PROPOSED FORMAT AND SUBSTANCE OF THE 6TH ACT 54 FIVE-YEAR REPORT. OUR EVALUATION OF PAST FIVE-YEAR REPORTS, PLUS DETAILED FOLLOW-UP DISCUSSIONS WITH THE MINING PROGRAM, LEADS US TO CONCLUDE THAT PADEP'S UNDERGROUND BITUMINOUS MINING REGULATORY PROGRAM 1) DOES NOT PROTECT COALFIELD COMMUNITIES OR THE ENVIRONMENT, 2) HAS FAILED TO DO SO SINCE THE 1994 ACT 54 LAW WAS PASSED, 3) HAS REFUSED OR RESISTED THE CAC AND CITIZEN COMMENTS, SUGGESTIONS, REQUESTS, AND RECOMMENDATIONS TO IMPROVE ITS PROTECTION OF THE ENVIRONMENT FROM LONGWALL MINING IMPACTS BY BRINGING PADEP'S ACTIONS, ERRORS, AND OMISSIONS INTO COMPLIANCE WITH ALL APPLICABLE LAWS, INCLUDING THE PA CLEAN STREAMS LAW AND ARTICLE I, SECTION. 27 OF THE PA CONSTITUTION ON WAYS TO PROTECT THE ENVIRONMENT FROM LONGWALL MINING IMPACTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CITIZENS COAL COUNCIL HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY INTERPRETATION NUMBER 48 (FIN 48)), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. CITIZENS COAL COUNCIL'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 TO 2022, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF JUNE 30, 2023.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CITIZENS COAL COUNCIL IS A NATIONAL NETWORK THAT ADVOCATES FOR THE FULLY ENFORCEMENT OF THE FEDERAL SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA) AND ITS DELEGATED STATE PROGRAMS. OUR MISSION IS TO INFORM, EMPOWER AND WORK FOR AND WITH COMMUNITIES AFFECTED BY THE MINING, PROCESSING AND USE OF COAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CCC, ALONGSIDE SIERRA CLUB AND APPALACHIAN VOICES, FILED A TEN-DAY NOTICE COMPLAINT IN THE UNITED STATES DISTRICT COURT IN DC AGAINST THE ACTING SECRETARY OF THE DEPARTMENT OF INTERIOR REGARDING THE TRUMP ADMINISTRATION'S RULE. THIS ARBITRARY AND CAPRICIOUS MODIFICATION OF KEY PROVISIONS IN THE TEN-DAY NOTICE PROCESS PROMPTED LEGAL ACTION. CCC SUBMITTED COMMENTS AND RECOMMENDATIONS TO THE PADEP CITIZENS ADVISORY COUNCIL IN THE PROPOSED FORMAT AND SUBSTANCE OF THE 6TH ACT 54 FIVE-YEAR REPORT. OUR EVALUATION OF PAST FIVE-YEAR REPORTS, PLUS DETAILED FOLLOW-UP DISCUSSIONS WITH THE MINING PROGRAM, LEADS US TO CONCLUDE THAT PADEP'S UNDERGROUND BITUMINOUS MINING REGULATORY PROGRAM 1) DOES NOT PROTECT COALFIELD COMMUNITIES OR THE ENVIRONMENT, 2) HAS FAILED TO DO SO SINCE THE 1994 ACT 54 LAW WAS PASSED, 3) HAS REFUSED OR RESISTED THE CAC AND CITIZEN COMMENTS, SUGGESTIONS, REQUESTS, AND RECOMMENDATIONS TO IMPROVE ITS PROTECTION OF THE ENVIRONMENT FROM LONGWALL MINING IMPACTS BY BRINGING PADEP'S ACTIONS, ERRORS, AND OMISSIONS INTO COMPLIANCE WITH ALL APPLICABLE LAWS, INCLUDING THE PA CLEAN STREAMS LAW AND ARTICLE I, SECTION. 27 OF THE PA CONSTITUTION ON WAYS TO PROTECT THE ENVIRONMENT FROM LONGWALL MINING IMPACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION FOR REVIEW, APPROVAL AND SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BY-LAWS OF THE ORGANIZATION AND THE WRITTEN CONFLICT OF INTEREST POLICY ADDRESSES MONITORING AND ENFORCING COMPLIANCE OF THE CONFLICT OF INTEREST POLICY INCLUDING A PROCESS TO FOLLOW IF A POTENTIAL CONFLICT ARISES. ANNUAL DISCLOSURE OF INTERESTS THAT COULD GIVE RISE TO CONFLICTS IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS REVIEW THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER MANAGEMENT POSITIONS IN CONJUNCTION WITH APPROVING THE ANNUAL BUDGET. COMPARABILITY DATA OF THE AREA AND THE INDUSTRY IS USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-14
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ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.28$0.22$1.12$0.91$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.32$0.31$0.01$1.59$1.53$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.31$0.36$0.05$1.36$0.99$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.63$0.41$1.67$2.09$0.42
2020Detailed filing. Detailed filing data is available for this year.$0.25$0.24$0.01$1.99$1.79$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.19$0.19$0.84$1.22$0.38
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.43$0.20$1.80$1.42$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.01$0.20$0.18$1.32$1.49$0.16
2016Summary only. Only limited summary data is available for this year.$0.21$0.23$0.02$2.00$2.63$0.63
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.12$0.61$1.52$3.00$1.48
2014Detailed filing. Detailed filing data is available for this year.$2.43$0.34$2.09$6.07$4.57$1.50
2013Summary only. Only limited summary data is available for this year.$0.68$0.09$0.59$0.85$1.13$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.11$0.87$3.39
2011Summary only. Only limited summary data is available for this year.$2.09$0.08$2.01$4.87$3.57$1.30
2010Summary only. Only limited summary data is available for this year.$0.84$0.13$1.89$1.86$0.04