2025-05-13T07:39:20-04:00 2024-06-30 251438051 PALERMOKISSINGER & ASSOCIATES PC 9 EAST BEAU STREET WASHINGTON PA 15301 990 2023-07-01 521926679 CITIZENS COAL COUNCIL CITI 7244703982 130 FRIEND ROAD WASHINGTON PA 15301 AIMEE ERICKSON EXECUTIVE DIRECTOR 7243384629 2025-05-08 true true GARY A KISSINGER CPA P01048791 7242281177 2025-05-13 2023 2025-03-06 01:10:19Z AIMEE ERICKSON 130 FRIEND ROAD WASHINGTON PA 15301 111617 false X WWW.CITIZENSCOALCOUNCIL.ORG X 1989 CITIZENS COAL COUNCIL IS A NATIONAL GRASSROOTS ORGANIZATION DEDICATED TO PROTECTING COALFIELD COMMUNITIES AND THEIR NATURAL RESOURCES BY ADVANCING ENVIRONMENTAL JUSTICE AND EMPOWERING RESIDENTS TO DEMAND FULL ENFORCEMENT OF ENVIRONMENTAL LAWS-ESPECIALLY THE FAIR AND EFFECTIVE IMPLEMENTATION OF THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA). 2 2 1 45 0 158896 111611 0 8 6 0 158904 111617 0 0 82443 45769 0 8034 70638 45409 153081 91178 5823 20439 31811 49256 30657 27663 1154 21593 X CITIZENS COAL COUNCIL IS A NATIONAL GRASSROOTS ORGANIZATION DEDICATED TO PROTECTING COALFIELD COMMUNITIES AND THEIR NATURAL RESOURCES BY ADVANCING ENVIRONMENTAL JUSTICE AND EMPOWERING RESIDENTS TO DEMAND FULL ENFORCEMENT OF ENVIRONMENTAL LAWS-ESPECIALLY THE FAIR AND EFFECTIVE IMPLEMENTATION OF THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA). false false 5826 OSMRE WATCH - CITIZENS COAL COUNCIL MONITORED THE FEDERAL OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT (OSMRE) TO ENSURE EFFECTIVE ENFORCEMENT OF THE 1977 SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA), WHILE EMPOWERING COMMUNITIES TO DEFEND THEIR RIGHTS AND HOLD REGULATORS ACCOUNTABLE. OSMRE PLAYS A CRITICAL ROLE IN PROTECTING COMMUNITIES, WATER RESOURCES, AND ECOSYSTEMS FROM THE IMPACTS OF COAL MINING. 3200 TEN-DAY NOTICE LITIGATION - IN 2024, THE U.S. DEPARTMENT OF THE INTERIOR'S OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT (OSMRE) FINALIZED REVISIONS TO THE TEN-DAY NOTICE (TDN) RULE UNDER THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA). THESE CHANGES AIMED TO STREAMLINE THE PROCESS FOR ADDRESSING POTENTIAL VIOLATIONS BY LIMITING THE INFORMATION OSMRE MUST CONSIDER BEFORE ISSUING A TDN TO STATE REGULATORY AUTHORITIES. THIS NEW RULE REPLACED THE TRUMP ADMINISTRATION'S 2020 RULEMAKING THAT TOOK AWAY CITIZENS' RIGHTS TO FILE COMPLAINTS WITH THE OSMRE. CITIZENS COAL COUNCIL, APPALACHIAN VOICES, AND THE SIERRA CLUB FILED THE INITIAL LAWSUIT IN 2021. 50810 SUSTAINOURSTREAMS (SOS) IN PENNSYLVANIA - PADEP REFORM CAMPAIGN - ADVOCATING FOR STRICTER ENFORCEMENT OF ENVIRONMENTAL REGULATIONS CONCERNING LONGWALL MINING IN PENNSYLVANIA, THEREBY ENSURING THE PROTECTION OF STREAMS AND THE WELL-BEING OF COMMUNITIES IMPACTED BY MINING ACTIVITY. 5768 STREAM ASSESSMENT PROJECT - THIS PROJECT AIMS TO PROTECT HIGH-QUALITY, YET UNRECOGNIZED STREAMS IN SOUTHWESTERN PENNSYLVANIA FROM FUTURE LONGWALL MINING DAMAGE BY PROACTIVELY IDENTIFYING AND DOCUMENTING THEIR ECOLOGICAL VALUE. THE EFFORT WILL BEGIN BY ANALYZING MINE EXPANSION TRENDS AND PERMIT APPLICATIONS TO TARGET VULNERABLE AREAS ABOVE THE UNMINED PITTSBURGH SEAM COAL. 5768 65604 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 2 2 false false false false false false false true true false false false 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 62769 0 0 ELOUSIE BROWN CO-CHAIR 2.00 X X 0 0 0 MICHAEL NIXON CO-CHAIR/SEC 2.00 X X 0 0 0 62769 false false false 111611 25766 111611 6 6 111617 6 39269 29452 3927 5890 2459 79 2011 369 4041 2356 1079 606 25766 25766 3000 3000 6954 6029 925 3280 407 2804 69 1756 1756 163 138 25 1391 1391 1704 1704 OTHER OPERATING EXPENSES 1395 124 1121 150 91178 65604 17540 8034 31776 49221 35 35 31811 49256 5657 2663 25000 25000 30657 27663 X 1154 9293 12300 1154 21593 31811 49256 20439 X true X false true false X 199104 162473 135860 158896 111611 767944 199104 162473 135860 158896 111611 767944 304169 463775 4495 4495 772439 26 0.60040 0.62860 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 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF JUNE 30, 2024. X PROF SVCS 1 25766 FAIR MARKET VALUE false false false FORM 990 - ORGANIZATION'S MISSION CITIZENS COAL COUNCIL IS A NATIONAL GRASSROOTS ORGANIZATION DEDICATED TO PROTECTING COALFIELD COMMUNITIES AND THEIR NATURAL RESOURCES BY ADVANCING ENVIRONMENTAL JUSTICE AND EMPOWERING RESIDENTS TO DEMAND FULL ENFORCEMENT OF ENVIRONMENTAL LAWS-ESPECIALLY THE FAIR AND EFFECTIVE IMPLEMENTATION OF THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA). FORM 990, PAGE 2, PART III, LINE 4D STREAM ASSESSMENT PROJECT - THIS PROJECT AIMS TO PROTECT HIGH-QUALITY, YET UNRECOGNIZED STREAMS IN SOUTHWESTERN PENNSYLVANIA FROM FUTURE LONGWALL MINING DAMAGE BY PROACTIVELY IDENTIFYING AND DOCUMENTING THEIR ECOLOGICAL VALUE. THE EFFORT WILL BEGIN BY ANALYZING MINE EXPANSION TRENDS AND PERMIT APPLICATIONS TO TARGET VULNERABLE AREAS ABOVE THE UNMINED PITTSBURGH SEAM COAL. 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