2020-08-23T10:38:40-05:00 2019-12-31 MARK COLLINS CPA PO BOX 513 MABSCOTT WV 25871 990 2019-01-01 550307050 WEST VIRGINIA COAL ASSOCIATION INC WEST 3043424153 PO BOX 3923 CHARLESTON WV 253393923 WILLIAM B RANEY PRESIDENT 3043424153 2020-08-24 true MARK A COLLINS CPA P00136193 3042558928 2020-08-23 X 66.76.199.21 2020-08-23 10:38:40 CD P E4BB5DBA919F4E4B1BAE0E85AC9A368ECC40C715 E4BB5DBA919F4E4B1BAE0E85AC9A368ECC40C715 2019 2020-11-06 18:47:13Z WILLIAM B RANEY PO BOX 3923 CHARLESTON WV 25329 1851112 false X WWW.WVCOAL.COM X 2000 WV TO 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. 30 30 3 8852 100000 0 1728193 1785679 6128 36830 57500 0 1891821 1822509 0 0 626055 694597 0 0 1165328 1275974 1791383 1970571 100438 -148062 767617 635871 87874 97933 679743 537938 X TO 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. false false 1678810 1787179 THE ORGANIZATION KEPT ITS MEMBERS INFORMED OF GOVENMENTAL MATTERS AFFECTING THE COAL INDUSTRY. 152098 OVERALL POSITIVE PROMOTION OF THE INDUSTRY TO THE GENERAL PUBLIC. THE 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. 12203 OVERALL PURPOSES LISTED ABOVE. 12203 1843111 false false true true false false false false false true false false false false 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 true 14 0 3 true true true false false false false false false false X 30 30 true false false false true true false true true false false true false false false true false false X WILLIAM B RANEY 3043424153 PO BOX 3923 CHARLESTON WV 25329 CHRIS R HAMILTON SENIOR VICE- 50.00 X 170492 0 55639 WILLIAM B RANEY PRESIDENT 50.00 X 180168 0 29613 JASON BOSTIC VICE-PRESIDE 50.00 X 140683 0 51549 JEFF ALLEN MEMBER 0.50 X 0 0 0 RANDALL ATKINS MEMBER 0.50 X 0 0 0 RALPH BALLARD MEMBER 0.50 X 0 0 0 RUSSELL BOLYARD ASSISTANT TR 1.00 X X 0 0 0 MONTY BOYD CHAIR - ASSO 0.50 X X 0 0 0 JAMES BROCK MEMBER 0.50 X 0 0 0 JAMES O BUNN FIRST VICE C 1.00 X X 0 0 0 WD BURKE MEMBER 0.50 X 0 0 0 MIKE CAREY IMMEDIATE PA 0.50 X X 0 0 0 RANDY CHEETHAM SECRETARY 1.00 X X 0 0 0 BOB CLINE MEMBER 0.50 X 0 0 0 MICHAEL DAY MEMBER 0.50 X 0 0 0 VIC GREEN MEMBER 0.50 X 0 0 0 WAYNE HSTANLEY MEMBER 0.50 X 0 0 0 WARREN HYLTON MEMBER 0.50 X 0 0 0 PATRICK C GRANEY III MEMBER 0.50 X 0 0 0 GREG JESSE MEMBER 0.50 X 0 0 0 ANDREW JORDON TREASURER 1.00 X X 0 0 0 BOBBY HYPES JR MEMBER 0.50 X 0 0 0 HEATH LOVELL 2ND VICE CHA 0.50 X X 0 0 0 JASON MILLER MEMBER 0.50 X 0 0 0 JESSE PARRISH CHAIRMAN 1.00 X X 0 0 0 MARTY PETRUNYAK MEMBER 0.50 X 0 0 0 RODNEY POLAND MEMBER 0.50 X 0 0 0 JOHN SCHRODER MEMBER 0.50 X 0 0 0 JCHRISTOPHER SUPCOE MEMBER 0.50 X 0 0 0 GREG WOOTEN MEMBER 0.50 X 0 0 0 ROBERT L WORLEY MEMBER 0.50 X 0 0 0 BRAD YEATTS MEMBER 0.50 X 0 0 0 491343 136801 3 false true false MEMBERSHIP DUES 1373854 1373854 MEETINGS 402973 402973 ELECTRONIC BUYERS GUIDE 454110 8852 8852 1785679 11233 11233 54200 28603 25597 25597 25597 1822509 36830 8852 1776827 475981 425004 50977 77188 68921 8267 108918 97252 11666 32510 29028 3482 87284 87284 23283 23283 152100 152098 2 42084 37577 4507 40000 35716 4284 83799 74824 8975 409275 409275 4307 4307 13667 12203 1464 8123 7253 870 BAD DEBTS 298313 298313 POLITICAL ADVOCACY 54231 54231 CHARITABLE ACTIVITIES 28620 28620 TAXES 7970 7970 22918 21205 1713 1970571 1843111 127460 0 120568 109306 490948 423039 103531 41505 23000 23000 119431 80410 29570 39021 767617 635871 87874 92933 5000 87874 97933 X 600100 486915 79643 51023 679743 537938 767617 635871 -148062 6257 X true X false true false 54231 54331 54331 false REPUBLICAN GOVERNORS ASSOCIATION 1747 PENNSYLVANIA AVENUE NW SUITE 250 WASHINGTON DC 20006 113655877 25000 false false false 1375354 282869 78335 361204 364331 -3127 SCHEDULE C, PART I-A, LINE 1 THE 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. 119431 80410 39021 39021 X 1828766 6257 6257 1822509 1822509 1970571 1970571 1970571 SCHEDULE D, PAGE 3, PART X THE 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. false false false CHRIS R HAMILTON SENIOR VICE-PRES. 158773 6612 5107 15545 40094 226131 WILLIAM B RANEY PRESIDENT 163123 6790 10255 16297 13316 209781 JASON BOSTIC VICE-PRESIDENT 135056 5627 13023 38526 192232 FORM 990, PAGE 2, PART III, LINE 4D OVERALL PURPOSES LISTED ABOVE. FORM 990, PAGE 6, PART VI, LINE 2 NUMEROUS 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 6 THE 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 7A MEMBERS 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 11B AT 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 15A CONSIDERATION 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 19 THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST EITHER BY MAIL OR IN PERSON AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS.