Civic Intelligence

Bituminous Coal Operators Association Inc Retiree Welfare

EIN 75-3101353 • 501(c)9 • Washington, DC

Profile

To provide retiree health care benefits to eligible retirees and dependents of the bituminous coal operators' assn., inc. To oversee the investment of assets that have been deposited to fund these benefits.

1776 I Street NW No 245Washington, DC 20006-3703

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

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

501(c)9 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.00x

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

501(c)9 • $1M-$5M nonprofits • Source year 2019

Net Margin

87th percentile

59%

Higher net margin than 87% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

99th percentile

$427,078

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 514.2% of source-year revenue.

$1M-$5M nonprofits • Source year 2019

Asset Growth

83rd percentile

17%

Faster asset growth than 83% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

10th percentile

-37%

Faster revenue growth than 10% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$1,990,182

Up $285,660 (+17%) from 2018

Liabilities

Flat

$0

Flat from 2018

Net Assets

Up

$1,990,182

Up $285,660 (+17%) from 2018

Operations
Liabilities / Revenue50th percentileNet Margin87th percentile

Revenue

Down

$83,058

Down $49,720 (-37%) from 2018

Expenses

Up

$34,238

Up $334 (+1.0%) from 2018

Net Income

Down

$48,820

Down $50,054 (-51%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,214,162Liabilities 2010: $0Net Assets 2010: $1,214,1622010Assets 2011: $1,219,277Liabilities 2011: $0Net Assets 2011: $1,219,2772011Assets 2012: $1,264,002Liabilities 2012: $0Net Assets 2012: $1,264,0022012Assets 2013: $1,479,269Liabilities 2013: $0Net Assets 2013: $1,479,2692013Assets 2014: $1,501,197Liabilities 2014: $0Net Assets 2014: $1,501,1972014Assets 2015: $1,547,745Liabilities 2015: $0Net Assets 2015: $1,547,7452015Assets 2016: $1,630,993Liabilities 2016: $0Net Assets 2016: $1,630,9932016Assets 2017: $1,786,383Liabilities 2017: $0Net Assets 2017: $1,786,3832017Assets 2018: $1,704,522Liabilities 2018: $0Net Assets 2018: $1,704,5222018Assets 2019: $1,990,182Liabilities 2019: $0Net Assets 2019: $1,990,1822019

Highlighted filing

2019

Assets$1,990,182
Liabilities$0
Net Assets$1,990,182
Open 2019 Filing

Operations Trend

Revenue Growth10th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $81,8812010Expenses 2011: $73,3682011Expenses 2012: $69,7492012Revenue 2013: $226,284Expenses 2013: $67,896Net Income 2013: $158,3882013Revenue 2014: $78,951Expenses 2014: $98,736Net Income 2014: -$19,7852014Revenue 2015: $195,505Expenses 2015: $77,970Net Income 2015: $117,5352015Revenue 2016: $67,474Expenses 2016: $53,437Net Income 2016: $14,0372016Revenue 2017: $77,847Expenses 2017: $36,578Net Income 2017: $41,2692017Revenue 2018: $132,778Expenses 2018: $33,904Net Income 2018: $98,8742018Revenue 2019: $83,058Expenses 2019: $34,238Net Income 2019: $48,8202019

Highlighted filing

2019

Revenue$83,058
Expenses$34,238
Net Income$48,820
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,990,182
Liabilities
$0
Net assets
$1,990,182
Revenue
$83,058
Expenses
$34,238
Net income
$48,820
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.08$0.03$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.13$0.03$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.08$0.04$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.07$0.05$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.20$0.08$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.08$0.10$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.23$0.07$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.00$1.21$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 18, 2020
Return Version
2019v5.0
Gross Receipts
$83,058
Mission and Program Overview

Mission

To provide retiree health care benefits to eligible retirees and dependents of the bituminous coal operators' assn., inc. To oversee the investment of assets that have been deposited to fund these benefits.

To provide health care benefits for retired employees of the bituminous coal operators' association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,693,308$1,950,527▲ $257,219
Savings and Temporary Cash Investments$11,214$39,655▲ $28,441
Total Assets$1,704,522$1,990,182▲ $285,660
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,704,522$1,990,182▲ $285,660
Total Net Assets Fund Balance$1,704,522$1,990,182▲ $285,660
Total Liabilities and Net Assets / Fund Balance$1,704,522$1,990,182▲ $285,660
Compensation and Service Providers
Top Officer Pay99th percentile

Board Members and Trustees

NameTitle
Robert E MurrayChairman
Michael MckownPresident
Robert D MooreBoard Member
Ryan M MurrayBoard Member
Linda W PatrickAsst. Sec-treasurer & Admin
Paul B PiccoliniSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$83,058
Other Revenue
$0
Change in Net Assets
$48,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$27,446
Fees for Services Other---$3,500
Fees for Services Accounting---$3,292
Total Functional Expenses$0$0$0$34,238
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
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
No
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, Part VI, Section A, Line 2

“Ryan murray and robert murray have a family relationship.”

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

“Bituminous coal operators' association, inc. (bcoa) sponsors the plan and members of bcoa appoint the trustee for the bcoa retiree welfare benefit trust.”

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

“A draft of the form 990 is reviewed and approved by the trustee. A copy is also distributed to the plan sponsor (bcoa). Once approved, the draft is finalized and signed by the trustee as appropriate.”

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

“The trust and it's sponsor (bcoa) require employees and the plan's trustee to sign a conflict of interest policy and disclose annually any conflicts.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial information are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
BITUMINOUS COAL OPERATORS' ASSOCIATION
EIN
75-3101353
Phone
2027833195
Address
1776 I STREET NW NO 245, WASHINGTON, DC 20006-3703

Signing Officer

Name
Linda W Patrick
Title
Trustee
Phone
2027833195
Signed
2020-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda W Patrick
Formed
2002
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Rubino & Company Chartered
Address
6903 ROCKLEDGE DRIVE SUITE 1200, BETHESDA, MD 20006
Preparer
Kay Thies CPA
Phone
3015643636
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Fas 106 valuation report fees 3,500.”

Raw XML Appendix348 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTH CARE BENEFITS FOR RETIRED EMPLOYEES OF THE BITUMINOUS COAL OPERATORS' ASSOCIATION.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BenefitsToMembersGrp/TotalAmt027446
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LINDA W PATRICK
IRS990/BooksInCareOfDetail/PhoneNum02027833195
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01776 I STREET NW
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020006
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt027446
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt083058
IRS990/CYOtherExpensesAmt06792
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt048820
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt034238
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt083058
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0RETIREE HEALTH CARE BENEFITS:PROVIDED HEALTH CARE BENEFITS FOR RETIRED EMPLOYEES AND THEIR ELIGIBLE DEPENDENTS THROUGH A HEALTH REIMBURSEMENT PLAN.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt03292
IRS990/FeesForServicesOtherGrp/TotalAmt03500
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt434463
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt534064
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT D MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN M MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT E MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL B PICCOLINI
IRS990/Form990PartVIISectionAGrp/PersonNm4LINDA W PATRICK
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL MCKOWN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4132671
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5393014
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASST. SEC-TREASURER & ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt083058
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt083058
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt083058
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01693308
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01950527
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE RETIREE HEALTH CARE BENEFITS TO ELIGIBLE RETIREES AND DEPENDENTS OF THE BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. TO OVERSEE THE INVESTMENT OF ASSETS THAT HAVE BEEN DEPOSITED TO FUND THESE BENEFITS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01704522
IRS990/NetAssetsOrFundBalancesEOYAmt01990182
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0236840
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01704522
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01990182
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LINDA W PATRICK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0INVESTMENT OVERSIGHT:MONITORING AND OVERSIGHT OF ASSETS INVESTED FOR THE PURPOSE OF FUNDING RETIREE HEALTH CARE BENEFITS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt027204
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0132778
IRS990/PYOtherExpensesAmt06700
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt098874
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt033904
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0132778
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt048820
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011214
IRS990/SavingsAndTempCashInvstGrp/EOYAmt039655
IRS990/ScheduleBRequiredInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0132671
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1393014
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt08100
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt026363
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt134064
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LINDA W PATRICK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MICHAEL MCKOWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ASST. SEC-TREASURER & ADMIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0167134
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1427078
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0EXPLANATION: BITUMINOUS COAL OPERATORS' ASSOCIATION, A RELATED ORGANIZATION, DETERMINES THE OFFICER'S SALARY THROUGH THE USE OF AN INDEPENDENT COMPENSATION CONSULTANT, THE COMPENSATION IS APPROVED BY THE BOARD.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RYAN MURRAY AND ROBERT MURRAY HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. (BCOA) SPONSORS THE PLAN AND MEMBERS OF BCOA APPOINT THE TRUSTEE FOR THE BCOA RETIREE WELFARE BENEFIT TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE TRUSTEE. A COPY IS ALSO DISTRIBUTED TO THE PLAN SPONSOR (BCOA). ONCE APPROVED, THE DRAFT IS FINALIZED AND SIGNED BY THE TRUSTEE AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUST AND IT'S SPONSOR (BCOA) REQUIRE EMPLOYEES AND THE PLAN'S TRUSTEE TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANNUALLY ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL INFORMATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FAS 106 VALUATION REPORT FEES 3,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BITUMINOUS COAL OPERATORS' ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0520906130
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REPRESENTS MEMBER BITUMINOUS COAL OPERATORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01776 I STREET NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020006
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01704522
IRS990/TotalAssetsEOYAmt01990182
IRS990/TotalAssetsGrp/BOYAmt01704522
IRS990/TotalAssetsGrp/EOYAmt01990182
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt034238
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01704522
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01990182
IRS990/TotalOtherCompensationAmt068527
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt083058
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083058
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01704522
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01990182
IRS990/TotReportableCompRltdOrgAmt0525685
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01776 I STREET NW NO 245
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd0200063703
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA W PATRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02027833195
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BITUMINOUS COAL OPERATORS' ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC RETIREE WELFARE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0BITU
ReturnHeader/Filer/EIN0753101353
ReturnHeader/Filer/PhoneNum02027833195
ReturnHeader/Filer/USAddress/AddressLine1Txt01776 I STREET NW NO 245
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd0200063703
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08E10895808A1E7D35F48195E7112756A0A6DBAF9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.24.109.106
ReturnHeader/FilingSecurityInformation/IPDt02020-02-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm012:09:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521186096
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUBINO & COMPANY CHARTERED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06903 ROCKLEDGE DRIVE SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020006
ReturnHeader/PreparerPersonGrp/PhoneNum03015643636
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAY THIES CPA
ReturnHeader/ReturnTs02020-02-20T14:48:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.