2018-11-15T13:37:58-06:00 2018-04-30 550538163 SUTTLE & STALNAKER PLLC 1411 VIRGINIA ST E STE 100 CHARLESTON WV 25301 990 2017-05-01 550480047 COALFIELD COMMUNITY ACTION PARTNERSHIP COAL 3042351701 PO BOX 1406 WILLIAMSON WV 25661 TIMOTHY SALMONS EXECUTIVE DIRECTOR 3042351701 2018-11-15 1 HORACE W EMERY CPA P00050159 3043434126 2018-11-15 216.12.123.226 2018-11-15 11:44:54 ES P D02AA4B3CCC8B92D3DD14CE8EDC98D8F9E68ECDF 83361980291DBC8F6C1918668B2E2B368F30E903 2017 2019-02-21 02:37:17Z TIMOTHY SALMONS PO BOX 1406 WILLIAMSON WV 25661 10840036 0 X WWW.COALFIELDCAP.ORG X 1965 WV PARTNERING TO CREATE OPPORTUNITIES FOR FAMILIES AND COMMUNITIES THROUGH EDUCATION, ASSISTED LIVING, HOUSING AND COMMUNITY DEVELOPMENT. 11 11 242 1429 0 0 7628795 7771540 641249 751508 115 115 1114 2316873 8271273 10840036 0 0 0 0 5817158 5782866 0 0 0 2089061 2051518 7906219 7834384 365054 3005652 4072091 4261342 4011965 1195564 60126 3065778 X PARTNERING TO CREATE OPPORTUNITIES FOR FAMILIES AND COMMUNITIES THROUGH EDUCATION, ASSISTED LIVING, HOUSING AND COMMUNITY DEVELOPMENT. 0 0 4085115 2655 HEAD START PROGRAM - PROVIDES COMPREHENSIVE EDUCATION ACTIVITIES TO ELIGIBLE PRE-KINDERGARTEN STUDENTS. 549037 24065 PERSONAL CARE PROGRAMS: CCAP PROVIDES AN IN-HOME CARE PROGRAM THAT MAKES PERSONAL ASSISTANCE AVAILABLE TO ELIGIBLE ADULTS. 1209983 10038 WEATHERIZATION 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. 1295180 714750 OTHER PROGRAMS THAT BENEFIT CHILDREN, SENIOR CITIZENS AND FAMILIES. 1295180 714750 7139315 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 38 0 1 242 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 WV X LOLA PREECE 3042351701 PO BOX 1406 WILLIAMSON WV 25661 HUBERT CLYDE LESTER BOARD MEMBER 1.00 X 0 0 0 STEVE BRAGG BOARD MEMBER 1.00 X 0 0 0 IRENE TOLER BOARD MEMBER 1.00 X 0 0 0 ALBERT TOTTEN BOARD MEMBER 1.00 X 0 0 0 VIVIAN LIVINGOOD BOARD MEMBER 1.00 X 0 0 0 MARLENE SPAULDING BOARD MEMBER 1.00 X 0 0 0 CHRISTIE TILLEY BOARD MEMBER 1.00 X 0 0 0 JAMES MAYNARD PRESIDENT 1.00 X 0 0 0 DR GAIL HALL SECRETARY 1.00 X 0 0 0 MARILYN FERRELL VICE PRESIDENT 1.00 X 0 0 0 B THOMAS SLONE TREASURER 1.00 X 0 0 0 TIMOTHY SALMONS EXECUTIVE DIRECTOR 40.00 X 108316 0 17677 DAVID JEWELL CHIEF FINANCIAL OFFICER-PART YEAR 40.00 X 71587 0 17700 LOLA PREECE CHIEF FINANCIAL OFFICER-PART YEAR 40.00 X 0 0 0 179903 0 35377 1 0 0 0 0 7771540 7771540 BOE COLLABORATIVE 900099 649915 649915 PROGRAM INCOME 900099 101593 101593 751508 115 115 CHANGE IN OTHER POST EMPLOYMENT B 900099 2226601 2226601 INSURANCE REVENUE 900099 89272 89272 OTHER INCOME 900099 1000 1000 2316873 10840036 751508 0 2316988 215484 215484 3895226 3627680 267546 283757 254672 29085 772913 727981 44932 615486 562349 53137 37500 37500 52995 41914 11081 67092 60470 6622 2945 2945 329022 318826 10196 204884 200874 4010 196656 196656 105859 103566 2293 OPERATING EXPENSES 327410 327410 MEALS 253187 253187 OTHER 181486 174079 7407 REPAIRS & EQUIPMENT 178652 177966 686 113830 111685 2145 7834384 7139315 695069 0 274217 189685 890652 812544 86496 91346 23898 15108 7033703 3881044 2796828 3152659 4072091 4261342 877148 628427 342934 42025 565282 525112 2226601 0 4011965 1195564 X 60126 3065778 60126 3065778 4072091 4261342 3005652 0 X X 0 1 X 1 1 1 X 7019396 7062736 7259646 7628795 7771540 36742113 7019396 7062736 7259646 7628795 7771540 36742113 36742113 154 213 138 115 115 735 7044 10560 17845 1114 2316873 2353436 39096284 0.93980 0.99890 X PART II, LINE 10: CCAP 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. 162115 162115 2766778 424080 2342698 3939412 3432441 506971 165398 24523 140875 3152659 11987835 1147799 1147799 10840036 0 10840036 8982183 1147799 1147799 7834384 0 7834384 FORM 990, PART VI, SECTION B, LINE 11B CONTRACTS 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 12C AGENCY 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 15A ALL 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 19 INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.