Civic Intelligence

Appalachian Citizens Law Center Inc

EIN 61-1401589 • 501(c)3 • Whitesburg, KY

Profile

The Appalachian Citizens Law Center is a nonprofit law firm that fights for justice in the coal fields by representing miners and their families on issues of black lung and mine safety and by working with grassroots groups to protect the land and people from misuse.

Refreshing map…

317 Main StreetWhitesburg, KY 41858

appalachianlawcenter.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

3rd percentile

-117%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$105,791

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-44%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$2,214,020

Down $353,610 (-14%) from 2023

Liabilities

Up

$107,957

Up $80,840 (+298%) from 2023

Net Assets

Down

$2,106,063

Down $434,450 (-17%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin3rd percentile

Revenue

Down

$649,187

Down $517,720 (-44%) from 2023

Expenses

Down

$1,411,493

Down $36,568 (-2.5%) from 2023

Net Income

Down

-$762,306

Down $481,152 (-171%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,587,592Liabilities 2010: $4,212Net Assets 2010: $1,583,3802010Assets 2011: $1,601,852Liabilities 2011: $4,727Net Assets 2011: $1,597,1252011Assets 2012: $1,499,284Liabilities 2012: $5,585Net Assets 2012: $1,493,6992012Assets 2013: $1,734,978Liabilities 2013: $7,603Net Assets 2013: $1,727,3752013Assets 2014: $1,719,753Liabilities 2014: $1,016Net Assets 2014: $1,718,7372014Assets 2015: $1,668,862Liabilities 2015: $1,988Net Assets 2015: $1,666,8742015Assets 2016: $1,699,155Liabilities 2016: $677Net Assets 2016: $1,698,4782016Assets 2017: $1,910,918Liabilities 2017: $1,753Net Assets 2017: $1,909,1652017Assets 2018: $1,745,531Liabilities 2018: $4,616Net Assets 2018: $1,740,9152018Assets 2019: $1,985,248Liabilities 2019: $1,413Net Assets 2019: $1,983,8352019Assets 2020: $1,998,237Liabilities 2020: $145,933Net Assets 2020: $1,852,3042020Assets 2021: $2,599,369Liabilities 2021: $174,836Net Assets 2021: $2,424,5332021Assets 2022: $2,390,453Liabilities 2022: $27,117Net Assets 2022: $2,363,3362022Assets 2023: $2,567,630Liabilities 2023: $27,117Net Assets 2023: $2,540,5132023Assets 2024: $2,214,020Liabilities 2024: $107,957Net Assets 2024: $2,106,0632024

Highlighted filing

2024

Assets$2,214,020
Liabilities$107,957
Net Assets$2,106,063
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $292,2172010Revenue 2011: $375,513Expenses 2011: $309,731Net Income 2011: $65,7822011Revenue 2012: $233,203Expenses 2012: $396,806Net Income 2012: -$163,6032012Revenue 2013: $444,170Expenses 2013: $441,547Net Income 2013: $2,6232013Revenue 2014: $560,494Expenses 2014: $528,783Net Income 2014: $31,7112014Revenue 2015: $661,529Expenses 2015: $576,107Net Income 2015: $85,4222015Revenue 2016: $572,447Expenses 2016: $589,958Net Income 2016: -$17,5112016Revenue 2017: $828,882Expenses 2017: $719,706Net Income 2017: $109,1762017Revenue 2018: $875,975Expenses 2018: $810,843Net Income 2018: $65,1322018Revenue 2019: $875,634Expenses 2019: $956,129Net Income 2019: -$80,4952019Revenue 2020: $893,410Expenses 2020: $1,024,941Net Income 2020: -$131,5312020Revenue 2021: $1,179,719Expenses 2021: $1,000,447Net Income 2021: $179,2722021Revenue 2022: $1,474,288Expenses 2022: $1,216,502Net Income 2022: $257,7862022Revenue 2023: $1,166,907Expenses 2023: $1,448,061Net Income 2023: -$281,1542023Revenue 2024: $649,187Expenses 2024: $1,411,493Net Income 2024: -$762,3062024

Highlighted filing

2024

Revenue$649,187
Expenses$1,411,493
Net Income-$762,306
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$2,214,020
Liabilities
$107,957
Net assets
$2,106,063
Revenue
$649,187
Expenses
$1,411,493
Net income
-$762,306
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.11$2.11$0.65$1.41$0.76
2023Summary only. Only limited summary data is available for this year.$2.57$0.03$2.54$1.17$1.45$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.03$2.36$1.47$1.22$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.17$2.42$1.18$1.00$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.15$1.85$0.89$1.02$0.13
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.98$0.88$0.96$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.00$1.74$0.88$0.81$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.00$1.91$0.83$0.72$0.11
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.00$1.70$0.57$0.59$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.66$0.58$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$0.56$0.53$0.03
2013Summary only. Only limited summary data is available for this year.$1.73$0.01$1.73$0.44$0.44$0.00
2012Summary only. Only limited summary data is available for this year.$1.50$0.01$1.49$0.23$0.40$0.16
2011Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$0.38$0.31$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.58$0.29
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$1,474,288
Mission and Program Overview

Mission

ACLC is a nonprofit law firm that engages in strategic litigation and policy work in the areas of mine safely and health, environmental protection, legacy costs of extractive industries on the people, land and economy of the Central Appalachian region, and sustainable energy.

ACLC is a nonprofit law firm that engages in strategic litigation and policy work in the area of mine safety and health, environmental protection, legacy cost of extractive industries on the people, land and economy of the Central Appalachian region, and sustainable energy

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,121,908$1,602,747▼ $519,161
Cash and Non-Interest-Bearing Accounts$376,482$694,339▲ $317,857
Land, Buildings, and Equipment, Net$97,015$93,367▼ $3,648
Prepaid Expenses and Deferred Charges$3,964$0▼ $3,964
Total Assets$2,599,369$2,390,453▼ $208,916
Liabilities
Unsecured Notes Loans Payable$160,400$0▼ $160,400
Accounts Payable and Accrued Expenses$14,436$27,117▲ $12,681
Total Liabilities$174,836$27,117▼ $147,719
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,424,533$2,363,336▼ $61,197
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,424,533$2,363,336▼ $61,197
Total Liabilities and Net Assets / Fund Balance$2,599,369$2,390,453▼ $208,916

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$86,695$43,568$130,263
Equipment$6,672$23,885$30,557
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James W AddingtonExecutive Director & SecretaryFT$97,428$14,595$112,023
Mary CromerDeputy DirectorFT$83,710$25,790$109,500
Rebecca SheltonDirector of PolicyFT$64,323$12,162$76,485

Board Members and Trustees

NameTitle
Mimi PickeringPresident
Jill FraleyDirector
John RosenbergDirector
Stanley SturgillDirector
Jerry HardtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000,185
Program Service Revenue
$407,073
Investment Income
$67,030
Other Revenue
$0
All Other Contributions
$1,000,185
Change in Net Assets
$257,786

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,474,288
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-318,983
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,155,305
Total Revenue per Form 990
$1,474,288
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,047,557
Other Expenses$168,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$471,187$83,151$0$554,338
Current Officers, Directors, Trustees, and Key Employees$208,642$36,819$0$245,461
Other Employee Benefits$145,483$25,674$0$171,157
Pension Plan Contributions$65,111$11,490$0$76,601
Occupancy$44,613$7,873$0$52,486
Office Expenses$16,235$2,865$0$19,100
Travel$13,610$2,402$0$16,012
Information Technology$13,229$2,334$0$15,563
Fees for Services Accounting$12,665$2,235$0$14,900
Insurance$6,371$1,124$0$7,495
Other Expenses$5,435$959$0$6,394
Advertising$5,256$0$0$5,256
Depreciation Depletion$4,925$0$0$4,925
Total Functional Expenses$1,039,271$177,231$0$1,216,502

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,216,502
Total Expenses per Audited Statements$1,216,502
Total Expenses per Form 990$1,216,502
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

“The 990 is emailed to all Board Members for review and comment prior to filing with the Internal Revenue Service.”

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

“Compliance with policy, such as conflict of interest, is dependent on the individual attorney and board members. Professional conflicts are discussed. All are aware that divided loyalties are expressly prohibited.”

Form 990, Part VI, Section B, Line 15

“Executive compensation is considered by the Board of Directors at Organization's fall meeting. The Director and Assistant Director compile a budget, which includes compensation levels for each individual employee for the next year. Board approval of the budget is required. At this time, executive compensation is not compared to other non-profit organizations and operations. Management is not aware of any other private or non-profit public interest law offices similar to Organization in Kentucky. When the Organization was founded, attorney salaries were roughly equivalent to what a somewhat comparable Kentucky organization, Appalachian Research and Defense Fund, paid its attorneys.”

Form 990, Part VI, Section C, Line 19

“Form 990 is available upon request. Governing documents and policies are maintained at Organization's office and are available upon request.”

Filing and Contact Details

Filer

Filer Name
Appalachian Citizens Law Center Inc
EIN
61-1401589
Phone
6066333925
Address
317 Main Street, Whitesburg, KY 41858

Signing Officer

Name
James W Addington
Title
Executive Director
Phone
6066333929
Signed
2023-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wes Addington
Formed
2001
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
0

Preparer

Firm
Caudill & Associates CPA PLLC
Address
3644 Gladman Way, Lexington, KY 40503
Preparer
Gregory Caudill
Phone
6065472543
Supplemental Narrative

Financial Statement Notes

Schedule D, Part XI, Line 2D

“Net unrealized gains (losses) on investments ($318,983)”

Raw XML AppendixShowing 400 of 564 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt014436
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt027117
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ACLC is a nonprofit law firm that engages in strategic litigation and policy work in the area of mine safety and health, environmental protection, legacy cost of extractive industries on the people, land and economy of the Central Appalachian region, and sustainable energy
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt05256
IRS990/AdvertisingGrp/TotalAmt05256
IRS990/AllOtherContributionsAmt01000185
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0James W Addington
IRS990/BooksInCareOfDetail/PhoneNum06066333929
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0317 Main Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Whitesburg
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd041858
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/EOYAmt0694339
IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt036819
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0208642
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0245461
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01000185
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt067030
IRS990/CYOtherExpensesAmt0168945
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0407073
IRS990/CYRevenuesLessExpensesAmt0257786
IRS990/CYSalariesCompEmpBnftPaidAmt01047557
IRS990/CYTotalExpensesAmt01216502
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01474288
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
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IRS990/DepreciationDepletionGrp/FundraisingAmt00
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt04925
IRS990/DepreciationDepletionGrp/TotalAmt04925
IRS990/Desc0Miners' Health and Safety: We provided free legal services to hundreds of black lung victims and widows in federal black lung benefits cases and related litigation. We advocated for strengthened federal regulations reducing exposure to coal and silica dust. We acted as a resource to communities affected by black lung disease as well as to the professional communities that support them by providing information and guidance regarding changes to black lung law, policies and medical research. ACLC also represented miners that were discriminated against for making safety complaints.
IRS990/DescribedInSection501c3Ind01
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IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
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IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/PersonNm0James W Addington
IRS990/Form990PartVIISectionAGrp/PersonNm1Mary Cromer
IRS990/Form990PartVIISectionAGrp/PersonNm2Rebecca Shelton
IRS990/Form990PartVIISectionAGrp/PersonNm3Mimi Pickering
IRS990/Form990PartVIISectionAGrp/PersonNm4John Rosenberg
IRS990/Form990PartVIISectionAGrp/PersonNm5Jerry Hardt
IRS990/Form990PartVIISectionAGrp/PersonNm6Stanley Sturgill
IRS990/Form990PartVIISectionAGrp/PersonNm7Jill Fraley
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director & Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Deputy Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director of Policy
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
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IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/MissionDesc0ACLC is a nonprofit law firm that engages in strategic litigation and policy work in the areas of mine safely and health, environmental protection, legacy costs of extractive industries on the people, land and economy of the Central Appalachian region, and sustainable energy. ACLC served more than 500 clients in the current year.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Environmental Justice: ACLC continued to provide free legal services to families and communities whose land and environment is directly impacted by coal mining and other destructive environmental practices in our region. ACLC continued to represent one community in its efforts to address failures in its public water system and advocate on behalf of that community and others in the region dealing with similar problems in state and national forums. ACLC also provided analysis and testimony to Congress about the 2022 flooding and the impact of climate change and mountaintop removal mining on extreme weather events.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Policy and Advocacy: ACLC seeks to promote a just transition in Central Appalachia as the coal economy declines, investments are made in new economic and energy futures, and as the region recovers from the July 2022 flood disaster. In 2022, we engaged in educational activities, community group capacity building, policy analysis, and advocacy in pursuit of this goal. We engaged particularly with policy issues concerning black lung benefits, coal mine reclamation, utility affordability, and disaster recovery.
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