2024-05-14T07:43:46-04:00 2023-06-30 251438051 PALERMOKISSINGER & ASSOCIATES PC 9 EAST BEAU STREET WASHINGTON PA 15301 990 2022-07-01 521926679 CITIZENS COAL COUNCIL CITI 7244703982 130 FRIEND ROAD WASHINGTON PA 15301 AIMEE ERICKSON EXECUTIVE DIRECTOR 7243384629 2024-04-25 true AIMEE ERICKSON XXX-XX-XXXX true GARY A KISSINGER CPA P01048791 7242281177 2024-05-14 2022 2023-04-26 12:10:37Z AIMEE ERICKSON 130 FRIEND ROAD WASHINGTON PA 15301 158904 false X WWW.CITIZENSCOALCOUNCIL.ORG X 1989 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. 1 1 1 15 0 135860 158896 0 8 0 135860 158904 0 0 65091 82443 0 6499 34308 70638 99399 153081 36461 5823 30912 31811 35581 30657 -4669 1154 X 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. false false 25000 CCC'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. 5000 COAL 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. 4000 WITH 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. 91009 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. 91009 125009 true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 0 0 1 true false false false false false false false false false false false false false false X 1 1 false false false false false false false true true false false true true true true true true true false false PA X AIMEE ERICKSON 7244703982 130 FRIEND ROAD WASHINGTON PA 15301 AIMEE ERICKSON EXECUTIVE DI 40.00 X 68000 0 0 MICHAEL NIXON CHAIR 2.00 X X 0 0 0 68000 false false false 158896 51921 158896 8 8 158904 8 72815 62154 8046 2615 3173 3173 6455 5655 600 200 51921 51921 1850 1850 6750 3350 3400 2814 301 2440 73 3131 3131 1150 986 127 37 642 642 1704 1704 OTHER OPERATING EXPENSES 676 502 174 153081 125009 21573 6499 30877 31776 35 35 30912 31811 10581 5657 25000 25000 35581 30657 X -4669 1154 -4669 1154 30912 31811 5823 X true X false true false X 83245 199104 162473 158896 603718 83245 199104 162473 158896 603718 221398 382320 4495 4495 608213 370 0.62860 0.84530 X PART II, LINE 10 OTHER INCOME 4,495 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 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. X PROF SVCS 1 51921 FAIR MARKET VALUE false false false 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. 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