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WEST VIRGINIA COAL ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
WEST VIRGINIA COAL ASSOCIATION INC (EIN 55-0307050)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-08-23
IRS object ID
202002369349300250
Schema version
2019v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-08-23T10:38:40-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARK COLLINS CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 513AddressLine1Txt
CityMABSCOTTCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25871ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550307050EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WEST VIRGINIA COAL ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone3043424153PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3923AddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP253393923ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM B RANEYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3043424153PhoneNum
Signature2020-08-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK A COLLINS CPAPreparerPersonNm
PTINP00136193PTIN
Phone3042558928PhoneNum
Preparation2020-08-23PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.76.199.21IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-08-23IPDt
IP Tm10:38:40IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdE4BB5DBA919F4E4B1BAE0E85AC9A368ECC40C715AtSubmissionCreationDeviceId
At Submission Filing Device IdE4BB5DBA919F4E4B1BAE0E85AC9A368ECC40C715AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-06 18:47:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM B RANEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3923AddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25329ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,851,112GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.WVCOAL.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionTO HAVE A UNIFIED VOICE REPRESENTING THE COAL INDUSTRY IN WEST VIRGINIA AND THE NATION AND TO INCREASE EMPHASIS ON COAL AS A RELIABLE ENERGY SOURCE IN ORDER TO HELP THE NATION ACHIEVE ENERGY INDEPENDENCE.ActivityOrMissionDesc
Voting Members Governing Body30VotingMembersGoverningBodyCnt
Voting Members Independent30VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$8,852TotalGrossUBIAmt
PY Contributions Grants$100,000PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,728,193PYProgramServiceRevenueAmt
CY Program Service Revenue$1,785,679CYProgramServiceRevenueAmt
PY Investment Income$6,128PYInvestmentIncomeAmt
CY Investment Income$36,830CYInvestmentIncomeAmt
PY Other Revenue$57,500PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,891,821PYTotalRevenueAmt
CY Total Revenue$1,822,509CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$626,055PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$694,597CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,165,328PYOtherExpensesAmt
CY Other Expenses$1,275,974CYOtherExpensesAmt
PY Total Expenses$1,791,383PYTotalExpensesAmt
CY Total Expenses$1,970,571CYTotalExpensesAmt
PY Revenues Less Expenses$100,438PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$148,062CYRevenuesLessExpensesAmt
Total Assets BOY$767,617TotalAssetsBOYAmt
Total Assets EOY$635,871TotalAssetsEOYAmt
Total Liabilities BOY$87,874TotalLiabilitiesBOYAmt
Total Liabilities EOY$97,933TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$679,743NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$537,938NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO HAVE A UNIFIED VOICE REPRESENTING THE COAL INDUSTRY IN WEST VIRGINIA AND THE NATION AND TO INCREASE EMPHASIS ON COAL AS A RELIABLE ENERGY SOURCE IN ORDER TO HELP THE NATION ACHIEVE ENERGY INDEPENDENCE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,678,810ExpenseAmt
Revenue$1,787,179RevenueAmt
DescTHE ORGANIZATION KEPT ITS MEMBERS INFORMED OF GOVENMENTAL MATTERS AFFECTING THE COAL INDUSTRY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$152,098ExpenseAmt
DescOVERALL POSITIVE PROMOTION OF THE INDUSTRY TO THE GENERAL PUBLIC.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTHE ORGANIZATION ENGAGED IN LAWFUL AND LEGITIMATE ACTIVITIES TO PROPERLY SAFEGUARD, PROTECT AND ADVANCE THE COAL INDUSTRY AND INFORM ITS MEMBERS AND THE PUBLIC OF THE POSITIVE ATTRIBUTES OF THE INDUSTRY.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$12,203ExpenseAmt
DescOVERALL PURPOSES LISTED ABOVE.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$12,203TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$1,843,111TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyYes (true)PoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members30GoverningBodyVotingMembersCnt
Independent Voting Member30IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM B RANEYPersonNm
Phone3043424153PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3923AddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25329ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
CHRIS R HAMILTON
SENIOR VICE-50.00Yes (X)$170,492$0$55,639
WILLIAM B RANEY
PRESIDENT50.00Yes (X)$180,168$0$29,613
JASON BOSTIC
VICE-PRESIDE50.00Yes (X)$140,683$0$51,549
JEFF ALLEN
MEMBER0.50$0$0$0Yes (X)
RANDALL ATKINS
MEMBER0.50$0$0$0Yes (X)
RALPH BALLARD
MEMBER0.50$0$0$0Yes (X)
RUSSELL BOLYARD
ASSISTANT TR1.00Yes (X)$0$0$0Yes (X)
MONTY BOYD
CHAIR - ASSO0.50Yes (X)$0$0$0Yes (X)
JAMES BROCK
MEMBER0.50$0$0$0Yes (X)
JAMES O BUNN
FIRST VICE C1.00Yes (X)$0$0$0Yes (X)
WD BURKE
MEMBER0.50$0$0$0Yes (X)
MIKE CAREY
IMMEDIATE PA0.50Yes (X)$0$0$0Yes (X)
RANDY CHEETHAM
SECRETARY1.00Yes (X)$0$0$0Yes (X)
BOB CLINE
MEMBER0.50$0$0$0Yes (X)
MICHAEL DAY
MEMBER0.50$0$0$0Yes (X)
VIC GREEN
MEMBER0.50$0$0$0Yes (X)
WAYNE HSTANLEY
MEMBER0.50$0$0$0Yes (X)
WARREN HYLTON
MEMBER0.50$0$0$0Yes (X)
PATRICK C GRANEY III
MEMBER0.50$0$0$0Yes (X)
GREG JESSE
MEMBER0.50$0$0$0Yes (X)
ANDREW JORDON
TREASURER1.00Yes (X)$0$0$0Yes (X)
BOBBY HYPES JR
MEMBER0.50$0$0$0Yes (X)
HEATH LOVELL
2ND VICE CHA0.50Yes (X)$0$0$0Yes (X)
JASON MILLER
MEMBER0.50$0$0$0Yes (X)
JESSE PARRISH
CHAIRMAN1.00Yes (X)$0$0$0Yes (X)
MARTY PETRUNYAK
MEMBER0.50$0$0$0Yes (X)
RODNEY POLAND
MEMBER0.50$0$0$0Yes (X)
JOHN SCHRODER
MEMBER0.50$0$0$0Yes (X)
JCHRISTOPHER SUPCOE
MEMBER0.50$0$0$0Yes (X)
GREG WOOTEN
MEMBER0.50$0$0$0Yes (X)
ROBERT L WORLEY
MEMBER0.50$0$0$0Yes (X)
BRAD YEATTS
MEMBER0.50$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$491,343TotalReportableCompFromOrgAmt
Total Other Compensation$136,801TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtBusinessBusinessCdUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES$1,373,854$1,373,854
MEETINGS$402,973$402,973
ELECTRONIC BUYERS GUIDE$8,852454110$8,852
FieldValueIRS element (for citing)
Total Program Service Revenue$1,785,679TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,233TotalRevenueColumnAmt
Related Or Exempt Func Income$11,233RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$54,200OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$28,603OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$25,597OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,597TotalRevenueColumnAmt
Related Or Exempt Func Income$25,597RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,822,509TotalRevenueColumnAmt
Related Or Exempt Func Income$36,830RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$8,852UnrelatedBusinessRevenueAmt
Exclusion$1,776,827ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$475,981TotalAmt
Program Services$425,004ProgramServicesAmt
Management And General$50,977ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$77,188TotalAmt
Program Services$68,921ProgramServicesAmt
Management And General$8,267ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$108,918TotalAmt
Program Services$97,252ProgramServicesAmt
Management And General$11,666ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$32,510TotalAmt
Program Services$29,028ProgramServicesAmt
Management And General$3,482ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$87,284TotalAmt
Program Services$87,284ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,283TotalAmt
Management And General$23,283ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$152,100TotalAmt
Program Services$152,098ProgramServicesAmt
Management And General$2ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$42,084TotalAmt
Program Services$37,577ProgramServicesAmt
Management And General$4,507ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$40,000TotalAmt
Program Services$35,716ProgramServicesAmt
Management And General$4,284ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$83,799TotalAmt
Program Services$74,824ProgramServicesAmt
Management And General$8,975ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$409,275TotalAmt
Program Services$409,275ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$4,307TotalAmt
Program Services$4,307ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,667TotalAmt
Program Services$12,203ProgramServicesAmt
Management And General$1,464ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,123TotalAmt
Program Services$7,253ProgramServicesAmt
Management And General$870ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BAD DEBTS$298,313$298,313
POLITICAL ADVOCACY$54,231$54,231
CHARITABLE ACTIVITIES$28,620$28,620
TAXES$7,970$7,970

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,918TotalAmt
Program Services$21,205ProgramServicesAmt
Management And General$1,713ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,970,571TotalAmt
Program Services$1,843,111ProgramServicesAmt
Management And General$127,460ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$120,568BOYAmt
EOY$109,306EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$490,948BOYAmt
EOY$423,039EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$103,531BOYAmt
EOY$41,505EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,000BOYAmt
EOY$23,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$119,431LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$80,410LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$29,570BOYAmt
EOY$39,021EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$767,617BOYAmt
EOY$635,871EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$87,874BOYAmt
EOY$92,933EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$5,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$87,874BOYAmt
EOY$97,933EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$600,100BOYAmt
EOY$486,915EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$79,643BOYAmt
EOY$51,023EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$679,743BOYAmt
EOY$537,938EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$767,617BOYAmt
EOY$635,871EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$148,062ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$6,257NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$54,231PoliticalExpendituresAmt
Expended527 Activities$54,331Expended527ActivitiesAmt
Total Exempt Function Expend$54,331TotalExemptFunctionExpendAmt
Form1120 POL FiledfalseForm1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1REPUBLICAN GOVERNORS ASSOCIATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11747 PENNSYLVANIA AVENUE NWAddressLine1Txt
Address Line2SUITE 250AddressLine2Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd
FieldValueIRS element (for citing)
EIN113655877EIN
Paid Internal Funds$25,000PaidInternalFundsAmt
FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$1,375,354DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$282,869NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$78,335NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$361,204NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$364,331AggregateReportedDuesNtcAmt
Taxable-$3,127TaxableAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE C, PART I-A, LINE 1FormAndLineReferenceDesc
ExplanationTHE EXPENDITURES WERE VARIED AND ARE BEST SUMMARIZED AS FOLLOWS: -INDEPENDENT EXPENDITURE REPUBLICAN GOVERNORS ASSOCIATION TO ELECTION OF REPUBLICAN GOVERNORS NATIONWIDE. -INDPENDENT EXPENDITURE TO CONSULTING GROUP RELATED TO ROBOCALLS IN SUPPORT OF THE REDUCTION OF THE RATE OF TAX ON COAL SEVERANCE IN THE STATE OF WEST VIRGINIA.ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$119,431OtherCostOrOtherBasisAmt
Depreciation$80,410DepreciationAmt
Book Value$39,021BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$39,021TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,828,766TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$6,257NetUnrealizedGainsInvstAmt
Revenue Not Reported$6,257RevenueNotReportedAmt
Revenue Subtotal$1,822,509RevenueSubtotalAmt
Total Revenue Per Form990$1,822,509TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,970,571TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,970,571ExpensesSubtotalAmt
Total Expenses Per Form990$1,970,571TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationTHE ASSOCIATION, WHICH IS NOT CLASSIFIED AS A PRIVATE FOUNDATION, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE STATUTES RELATING TO NOT-FOR-PROFIT ORGANIZATIONS. ON JANUARY 1, 2010, THE ASSOCIATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL AND STATE OF WEST VIRGINIA TAX EXAMINATIONS BY THEIR RESPECTIVE TAX AUTHORITIES FOR CALENDAR YEARS PRIOR TO JANUARY 1, 2016.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountOther Compensation Filing OrgOtherCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
CHRIS R HAMILTON
SENIOR VICE-PRES.$158,773$6,612$5,107$15,545$40,094$226,131
WILLIAM B RANEY
PRESIDENT$163,123$6,790$10,255$16,297$13,316$209,781
JASON BOSTIC
VICE-PRESIDENT$135,056$5,627$13,023$38,526$192,232

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DOVERALL PURPOSES LISTED ABOVE.
FORM 990, PAGE 6, PART VI, LINE 2NUMEROUS BUSINESS RELATIONSHIPS, BUT NONE OUTSIDE NORMAL BUSIESS RELTIONSHIPS TYPICALLY SEEN IN THE INDUSTRY. DETAILS MAY BE PROVIDED UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANZIATION HAS GENERAL AND ASSOCIATE MEMBERS. QUALIFICATIONS, RIGHTS AND DUTIES OF EACH CLASS OF MEMBERS ARE SET FORTH IN THE ORGANIZATION'S BYLAWS.
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS HAVE NO RIGHT TO VOTE ON ANY MATTER OTHER THAN TO ELECT MEMBERS TO THE BOARD OF DIRECTORS FOR EACH OF THEIR RESPECTIVE MEMBER CLASSES.
FORM 990, PAGE 6, PART VI, LINE 11BAT A BOARD MEETING HELD ON AUGUST 6, 2020 BOTH TELEPHONICALLY AS WELL AS IN PERSON FOR THOSE AVAILABLE, THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS IN PAPER FORM FOR THOSE IN ATTENDANCE AND ELECTRONCIALLY TO THOSE NOT. FURHTER A RESOURCE, "CHECKLIST FOR BOARD REVIEW OF FORM 990" (ATTACHED FOR REFERENCE). THE PREPARER MARK COLLINS, CPA WAS AVAILABLE TO ANSWER QUESTIONS POSED. MR. COLLINS ANSWERED QUESTIONS AT THE MEETING AND HIS CONTACT INFORMATION WAS PROVIDED SO INDIVIDUAL MEMBERS COULD POSE QUESTIONS REGARDING THE RETURN UP UNITL ITS FILING DATE, WHICH IS ANTICIPATED AS BEING ON OR ABOUT AUGUST 24, 2020.
FORM 990, PAGE 6, PART VI, LINE 15ACONSIDERATION OF COMPENSATION FOR THE PRESIDENT/CEO IS INCLUDED IN THE OVERALL BUDGETARY PROCESS ESTABLISHED BY THE ORGANIZATION, WHICH IS ANNUALLY APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST EITHER BY MAIL OR IN PERSON AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS.

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