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COALFIELD COMMUNITY ACTION PARTNERSHIP INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
COALFIELD COMMUNITY ACTION PARTNERSHIP INC (EIN 55-0480047)
Tax period
2017-05-01 to 2018-04-30
Filed
2018-11-15
IRS object ID
201843199349310199
Schema version
2017v2.3
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)
Return2018-11-15T13:37:58-06:00ReturnTs
Tax Period End2018-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN550538163PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SUTTLE & STALNAKER PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11411 VIRGINIA ST E STE 100AddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550480047EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COALFIELD COMMUNITY ACTION PARTNERSHIPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOALBusinessNameControlTxt
Phone3042351701PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1406AddressLine1Txt
CityWILLIAMSONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25661ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTIMOTHY SALMONSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3042351701PhoneNum
Signature2018-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHORACE W EMERY CPAPreparerPersonNm
PTINP00050159PTIN
Phone3043434126PhoneNum
Preparation2018-11-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address216.12.123.226IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-15IPDt
IP Tm11:44:54IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdD02AA4B3CCC8B92D3DD14CE8EDC98D8F9E68ECDFAtSubmissionCreationDeviceId
At Submission Filing Device Id83361980291DBC8F6C1918668B2E2B368F30E903AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTIMOTHY SALMONSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1406AddressLine1Txt
CityWILLIAMSONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25661ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,840,036GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.COALFIELDCAP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1965FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionPARTNERING TO CREATE OPPORTUNITIES FOR FAMILIES AND COMMUNITIES THROUGH EDUCATION, ASSISTED LIVING, HOUSING AND COMMUNITY DEVELOPMENT.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee242TotalEmployeeCnt
Total Volunteers1429TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,628,795PYContributionsGrantsAmt
CY Contributions Grants$7,771,540CYContributionsGrantsAmt
PY Program Service Revenue$641,249PYProgramServiceRevenueAmt
CY Program Service Revenue$751,508CYProgramServiceRevenueAmt
PY Investment Income$115PYInvestmentIncomeAmt
CY Investment Income$115CYInvestmentIncomeAmt
PY Other Revenue$1,114PYOtherRevenueAmt
CY Other Revenue$2,316,873CYOtherRevenueAmt
PY Total Revenue$8,271,273PYTotalRevenueAmt
CY Total Revenue$10,840,036CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,817,158PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,782,866CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,089,061PYOtherExpensesAmt
CY Other Expenses$2,051,518CYOtherExpensesAmt
PY Total Expenses$7,906,219PYTotalExpensesAmt
CY Total Expenses$7,834,384CYTotalExpensesAmt
PY Revenues Less Expenses$365,054PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,005,652CYRevenuesLessExpensesAmt
Total Assets BOY$4,072,091TotalAssetsBOYAmt
Total Assets EOY$4,261,342TotalAssetsEOYAmt
Total Liabilities BOY$4,011,965TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,195,564TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$60,126NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,065,778NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPARTNERING TO CREATE OPPORTUNITIES FOR FAMILIES AND COMMUNITIES THROUGH EDUCATION, ASSISTED LIVING, HOUSING AND COMMUNITY DEVELOPMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,085,115ExpenseAmt
Revenue$2,655RevenueAmt
DescHEAD START PROGRAM - PROVIDES COMPREHENSIVE EDUCATION ACTIVITIES TO ELIGIBLE PRE-KINDERGARTEN STUDENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$549,037ExpenseAmt
Revenue$24,065RevenueAmt
DescPERSONAL CARE PROGRAMS: CCAP PROVIDES AN IN-HOME CARE PROGRAM THAT MAKES PERSONAL ASSISTANCE AVAILABLE TO ELIGIBLE ADULTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,209,983ExpenseAmt
Revenue$10,038RevenueAmt
DescWEATHERIZATION PROGRAM - PROVIDES SERVICES TO REDUCE ENERGY COSTS OF LOW-INCOME FAMILIES, PARTICULARLY THE ELDERLY, PEOPLE WITH DISABLITIES, AND CHILDREN, BY IMPROVING THE ENERGY EFFICIENCY OF THEIR HOMES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$1,295,180ExpenseAmt
Revenue$714,750RevenueAmt
DescOTHER PROGRAMS THAT BENEFIT CHILDREN, SENIOR CITIZENS AND FAMILIES.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$1,295,180TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$714,750TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$7,139,315TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document38IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee242EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOLA PREECEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3042351701PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1406AddressLine1Txt
CityWILLIAMSONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25661ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
HUBERT CLYDE LESTER
BOARD MEMBER1.00Yes (X)$0$0$0
STEVE BRAGG
BOARD MEMBER1.00Yes (X)$0$0$0
IRENE TOLER
BOARD MEMBER1.00Yes (X)$0$0$0
ALBERT TOTTEN
BOARD MEMBER1.00Yes (X)$0$0$0
VIVIAN LIVINGOOD
BOARD MEMBER1.00Yes (X)$0$0$0
MARLENE SPAULDING
BOARD MEMBER1.00Yes (X)$0$0$0
CHRISTIE TILLEY
BOARD MEMBER1.00Yes (X)$0$0$0
JAMES MAYNARD
PRESIDENT1.00$0$0$0Yes (X)
DR GAIL HALL
SECRETARY1.00$0$0$0Yes (X)
MARILYN FERRELL
VICE PRESIDENT1.00$0$0$0Yes (X)
B THOMAS SLONE
TREASURER1.00$0$0$0Yes (X)
TIMOTHY SALMONS
EXECUTIVE DIRECTOR40.00$108,316$0$17,677Yes (X)
DAVID JEWELL
CHIEF FINANCIAL OFFICER-PART YEAR40.00$71,587$0$17,700Yes (X)
LOLA PREECE
CHIEF FINANCIAL OFFICER-PART YEAR40.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$179,903TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$35,377TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$7,771,540GovernmentGrantsAmt
Total Contributions$7,771,540TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BOE COLLABORATIVE900099$649,915$649,915
PROGRAM INCOME900099$101,593$101,593
FieldValueIRS element (for citing)
Total Program Service Revenue$751,508TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$115TotalRevenueColumnAmt
Exclusion$115ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
CHANGE IN OTHER POST EMPLOYMENT B900099$2,226,601$2,226,601
INSURANCE REVENUE900099$89,272$89,272
OTHER INCOME900099$1,000$1,000
FieldValueIRS element (for citing)
Other Revenue Total$2,316,873OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,840,036TotalRevenueColumnAmt
Related Or Exempt Func Income$751,508RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,316,988ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$215,484TotalAmt
Management And General$215,484ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,895,226TotalAmt
Program Services$3,627,680ProgramServicesAmt
Management And General$267,546ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$283,757TotalAmt
Program Services$254,672ProgramServicesAmt
Management And General$29,085ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$772,913TotalAmt
Program Services$727,981ProgramServicesAmt
Management And General$44,932ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$615,486TotalAmt
Program Services$562,349ProgramServicesAmt
Management And General$53,137ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$37,500TotalAmt
Management And General$37,500ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$52,995TotalAmt
Program Services$41,914ProgramServicesAmt
Management And General$11,081ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$67,092TotalAmt
Program Services$60,470ProgramServicesAmt
Management And General$6,622ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,945TotalAmt
Management And General$2,945ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$329,022TotalAmt
Program Services$318,826ProgramServicesAmt
Management And General$10,196ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$204,884TotalAmt
Program Services$200,874ProgramServicesAmt
Management And General$4,010ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$196,656TotalAmt
Program Services$196,656ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$105,859TotalAmt
Program Services$103,566ProgramServicesAmt
Management And General$2,293ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OPERATING EXPENSES$327,410$327,410
MEALS$253,187$253,187
OTHER$181,486$174,079$7,407
REPAIRS & EQUIPMENT$178,652$177,966$686

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$113,830TotalAmt
Program Services$111,685ProgramServicesAmt
Management And General$2,145ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,834,384TotalAmt
Program Services$7,139,315ProgramServicesAmt
Management And General$695,069ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$274,217BOYAmt
EOY$189,685EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$890,652BOYAmt
EOY$812,544EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$86,496BOYAmt
EOY$91,346EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,898BOYAmt
EOY$15,108EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,033,703LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,881,044LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,796,828BOYAmt
EOY$3,152,659EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,072,091BOYAmt
EOY$4,261,342EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$877,148BOYAmt
EOY$628,427EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$342,934BOYAmt
EOY$42,025EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$565,282BOYAmt
EOY$525,112EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,226,601BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,011,965BOYAmt
EOY$1,195,564EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$60,126BOYAmt
EOY$3,065,778EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$60,126BOYAmt
EOY$3,065,778EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,072,091BOYAmt
EOY$4,261,342EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,005,652ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,019,396CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,062,736CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,259,646CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,628,795CurrentTaxYearMinus1YearAmt
Current Tax Year$7,771,540CurrentTaxYearAmt
Total$36,742,113TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,019,396CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,062,736CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,259,646CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,628,795CurrentTaxYearMinus1YearAmt
Current Tax Year$7,771,540CurrentTaxYearAmt
Total$36,742,113TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$36,742,113PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$154CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$213CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$138CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$115CurrentTaxYearMinus1YearAmt
Current Tax Year$115CurrentTaxYearAmt
Total$735TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,044CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,560CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,845CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,114CurrentTaxYearMinus1YearAmt
Current Tax Year$2,316,873CurrentTaxYearAmt
Total$2,353,436TotalAmt
FieldValueIRS element (for citing)
Total Support$39,096,284TotalSupportAmt
Public Support CY1700.93980PublicSupportCY170Pct
Public Support PY1700.99890PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10:FormAndLineReferenceDesc
ExplanationCCAP PARTICIPATES IN THE WEST VIRGINIA RETIREE HEALTH BENEFITS TRUST FUND (RHBT) TO PROVIDE CERTAIN OTHER POST EMPLOYMENT BENEFITS (OPEB). RHBT IS A COST-SHARING, MULTIPLE-EMPLOYER DEFINED BENEFITS POST-EMPLOYMENT HEALTHCARE PLAN ADMINISTERED BY THE WEST VIRGINIA PUBLIC EMPLOYEES INSURANCE AGENCY (PEIA). FOR 2017, TOTAL OPEB EXPENSE CONSISTED OF AMOUNTS CURRENTLY DUE TO FUND THE "PAY AS YOU GO" RETIREE SUBSIDY AND ADDITIONAL AMOUNTS BILLED TO PARTICIPATING EMPLOYERS FOR THEIR PORTION OF THE OVERALL PLAN'S ANNUAL REQUIRED CONTRIBUTION (ARC). THE "PAY AS YOU GO" AMOUNTS WERE INCLUDED WITH FRINGE BENEFITS. THE AMOUNTS BILLED FROM THE RHBT FOR THE ARC WERE NOT REQUIRED TO BE PAID BY THE PARTICIPATING EMPLOYERS. OPEB COSTS WERE ACCRUED BASED UPON INVOICES RECEIVED FROM PEIA BASED UPON ACTUARIALLY DETERMINED AMOUNTS. IN ACCORDANCE WITH PROFESSIONAL STANDARDS, SUCH AMOUNTS BILLED BUT UNPAID WERE RECORDED AS EXPENSES WITH A LIABILITY FOR THE CUMULATIVE AMOUNTS BILLED BUT UNPAID. FOR 2018, THE RHBT CHANGED ITS METHOD OF ACCOUNTING BASED ON NEW GOVERNMENT ACCOUNTING STANDARDS. IN CONJUNCTION WITH THIS CHANGE, THE RHBT CEASED BILLING PARTICIPATING EMPLOYERS FOR THEIR PORTIONS OF THE ARC, AND ALSO WITHDREW/FORGAVE ALL PRIOR UNPAID AND OUTSTANDING ARC BILLINGS. AS A RESULT, CCAP IS NO LONGER REQUIRED BY PROFESSIONAL STANDARDS TO RECORD A LIABILITY FOR ITS UNPAID ARC BILLINGS OR FOR ITS ALLOCATED PORTION OF THE PLAN'S UNFUNDED ACCUMULATED BENEFIT OBLIGATION. THE AMOUNT OF OPEB LIABILITY NO LONGER REQUIRED TO BE RECORDED BY PROFESSIONAL STANDARDS WAS $2,226,601. THIS AMOUNT IS REFLECTED AS A NON-OPERATING INCREASE IN NET ASSETS DURING THE YEAR ENDED APRIL 30, 2018.ExplanationTxt

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$162,115OtherCostOrOtherBasisAmt
Book Value$162,115BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,766,778OtherCostOrOtherBasisAmt
Depreciation$424,080DepreciationAmt
Book Value$2,342,698BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,939,412OtherCostOrOtherBasisAmt
Depreciation$3,432,441DepreciationAmt
Book Value$506,971BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$165,398OtherCostOrOtherBasisAmt
Depreciation$24,523DepreciationAmt
Book Value$140,875BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,152,659TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$11,987,835TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$1,147,799DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,147,799RevenueNotReportedAmt
Revenue Subtotal$10,840,036RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,840,036TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,982,183TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,147,799DonatedServicesUseFcltsAmt
Expenses Not Reported$1,147,799ExpensesNotReportedAmt
Expenses Subtotal$7,834,384ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,834,384TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BCONTRACTS WITH CPA FIRM TO PREPARE FORM 990. INFORMATION IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE EXECUTIVE DIRECTOR (WHO IS A CPA) AND COMPARED TO REPORTS AND OTHER FINANCIAL DATA. A COPY IS AVAILABLE TO BOARD MEMBERS AFTER FORM IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CAGENCY REQUIRES ALL INDIVIDUALS TO MAKE A WRITTEN UPDATE ANNUALLY OF ANY NEW INTEREST THAT COULD CREATE A CONFLICT OR A WRITTEN CERTIFICATION TO THE CONTRARY.
FORM 990, PART VI, SECTION B, LINE 15AALL SALARIES ARE BASED ON PERFORMANCE. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON PERFORMANCE. THE REVIEW OF PERFORMANCE INCLUDES SURVEYS COMPLETED BY OTHER EMPLOYEES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19INFORMATION IS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.

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