BETA

BITUMINOUS COAL OPERATORS ASSOCIATION INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
BITUMINOUS COAL OPERATORS ASSOCIATION INC (EIN 52-0906130)
Tax period
2016-04-01 to 2017-03-31
Filed
2018-02-15
IRS object ID
201820469349301387
Schema version
2016v3.0
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)
Return2018-02-15T13:46:39-06:00ReturnTs
Tax Period End2017-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521186096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RUBINO AND COMPANY CHARTEREDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16903 ROCKLEDGE DRIVE SUITE 1200AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208171818ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520906130EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BITUMINOUS COAL OPERATORS'BusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBITUBusinessNameControlTxt
Phone2027833195PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11776 I STREET NW No 245AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200063703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLINDA W PATRICKPersonNm
Person TitleASST SECRETARY-TREASURERPersonTitleTxt
Phone2027833195PhoneNum
Signature2018-02-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICIA A O'MALLEY CPAPreparerPersonNm
PTINP00285909PTIN
Phone3015643636PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address23.24.109.106IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-02-15IPDt
IP Tm10:27:49IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id7D90D555DB8810B67C63656D42146D15BF616F9FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL O MCKOWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11776 I STREET NW No 245AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200063703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,988,417GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionREPRESENTS MEMBER BITUMINOUS COAL OPERATORSActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,487,466PYProgramServiceRevenueAmt
CY Program Service Revenue$1,768,275CYProgramServiceRevenueAmt
PY Investment Income$930PYInvestmentIncomeAmt
CY Investment Income$1,047CYInvestmentIncomeAmt
PY Other Revenue$226,835PYOtherRevenueAmt
CY Other Revenue$219,095CYOtherRevenueAmt
PY Total Revenue$1,715,231PYTotalRevenueAmt
CY Total Revenue$1,988,417CYTotalRevenueAmt
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$800,609PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$743,574CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$728,592PYOtherExpensesAmt
CY Other Expenses$842,204CYOtherExpensesAmt
PY Total Expenses$1,529,201PYTotalExpensesAmt
CY Total Expenses$1,585,778CYTotalExpensesAmt
PY Revenues Less Expenses$186,030PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$402,639CYRevenuesLessExpensesAmt
Total Assets BOY$1,325,460TotalAssetsBOYAmt
Total Assets EOY$2,823,436TotalAssetsEOYAmt
Total Liabilities BOY$1,491,033TotalLiabilitiesBOYAmt
Total Liabilities EOY$889,945TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$165,573NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,933,491NetAssetsOrFundBalancesEOYAmt
MissionTO REPRESENT MEMBER BITUMINOUS COAL OPERATORS ON ISSUES RELEVANT TO THE INDUSTRY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescADMINISTRATIVE SUPPORT & SERVICES:PROVIDE ADMINISTRATIVE SUPPORT AND SERVICES FOR THE MULTI-EMPLOYER COLLECTIVE BARGAINING ASSOCIATION.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
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 AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
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 OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LINDA W PATRICK ASST SECTREASURERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2027833195PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11776 I STREET NW 245AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200063703ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerInd
ROBERT E MURRAY
CHAIRMAN1.00Yes (X)$0$0$0
RYAN M MURRAY
BOARD MEMBER1.00Yes (X)$0$0$0
ROBERT D MOORE
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL O MCKOWN
PRESIDENT40.00$338,874$0$57,8191.00Yes (X)
PAUL B PICCOLINI
SECRETARY-TREASURER1.00$0$0$0Yes (X)
LINDA W PATRICK
ASST. SEC-TREASURER & ADMI40.00$110,230$0$30,5671.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$449,104TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$88,386TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MORGAN LEWIS AND BOCKIUS LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11111 PENNSYLVANIA AVE NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20004ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL SERVICESServicesDesc
Compensation$195,546CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Membership Dues900099$1,764,000$1,764,000
MISCELLANEOUS900099$4,275$4,275
FieldValueIRS element (for citing)
Total Program Service Revenue$1,768,275TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,047TotalRevenueColumnAmt
Exclusion$1,047ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$219,095RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$219,095RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$219,095TotalRevenueColumnAmt
Exclusion$219,095ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,988,417TotalRevenueColumnAmt
Related Or Exempt Func Income$1,768,275RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$220,142ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$563,228TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$154,973TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,498TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$21,875TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$195,546TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,469TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$18,009TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$100,419TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$29,171TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$403,931TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,773TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,176TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$18,357TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$45,353TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,585,778TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$183,231BOYAmt
EOY$79,979EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$939,136BOYAmt
EOY$1,291,482EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$805BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$57,973BOYAmt
EOY$61,864EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$136,023LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$114,093LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$40,287BOYAmt
EOY$21,930EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$104,028BOYAmt
EOY$1,368,181EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,325,460BOYAmt
EOY$2,823,436EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$17,012BOYAmt
EOY$20,056EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$114,967BOYAmt
EOY$95,994EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,359,054BOYAmt
EOY$773,895EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,491,033BOYAmt
EOY$889,945EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$165,573BOYAmt
EOY$1,933,491EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$165,573BOYAmt
EOY$1,933,491EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,325,460BOYAmt
EOY$2,823,436EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$402,639ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1,696,425OtherChangesInNetAssetsAmt
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 Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$1,764,000DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$3,448NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov-$334,327NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot-$330,879NonDeductibleLbbyngPltclTotAmt
Taxable-$330,879TaxableAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$136,023OtherCostOrOtherBasisAmt
Depreciation$114,093DepreciationAmt
Book Value$21,930BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,930TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Rent Security Deposit$104,028
ACCRUED POSTRETIREMENT BENEFITS$1,264,153
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,368,181TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
Capital Lease Obligation$8,769
Deferred Rent$18,973
ACCRUED POSTRETIREMENT BENEFITS$141,685
SUBLEASE$604,468
FieldValueIRS element (for citing)
Total Liability$773,895TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,988,417TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,988,417RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,988,417TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,585,778TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,585,778ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,585,778TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX, EXCEPT FOR NET INCOME FROM UNRELATED BUSINESS ACTIVITIES, IF ANY, UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. SUCH ACTIVITIES RESULTED IN NO NET TAXABLE INCOME FOR THE YEARS ENDED MARCH 31, 2017 AND 2016. HOWEVER, TAX YEARS ENDED MARCH 31, 2014 THROUGH 2016 REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS TO WHICH THE ASSOCIATION IS SUBJECT, AND THEY HAVE NOT BEEN EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMICHAEL O MCKOWNPersonNm
TitlePRESIDENTTitleTxt
Base Compensation Filing Org$338,310BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$564OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$33,858DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$23,961NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$396,693TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2ROBERT E. MURRAY, CHAIRMAN, IS THE FATHER OF RYAN M. MURRAY, BOARD MEMBER.
Form 990, Part VI, Section A, line 6MEMBERSHIP OF THE BITUMINOUS COAL OPERATORS' ASSOCIATION, INC. (BCOA)IS DIVIDED INTO TWO CLASSES WHICH HAVE VOTING RIGHTS: 1.) BITUMINOUS COAL OPERATORS, WHETHER OR NOT INCORPORATED, WHO SHALL BE REFERRED TO AS OPERATOR MEMBERS. 2.) BITUMINOUS COAL OPERATORS ASSOCIATION, WHETHER OR NOT INCORPORATED, DULY AUTHORIZED BY THEIR CHARTERS OR ARTICLES OF ASSOCIATION TO REPRESENT GROUPS OF BITUMINOUS COAL PRODUCERS WITHIN THEIR RESPECTIVE AREAS OR DISTRICTS IN MATTERS PERTINENT HERETO, WHICH SHALL BE DESIGNATED AS ASSOCIATION MEMBERS.
Form 990, Part VI, Section A, line 7a1.) THE BOARD OF DIRECTORS SHALL CONSIST OF ONE DIRECTOR APPOINTED BY EACH OPERATOR MEMBER OR ANY POOL GROUP OF MEMBERS WHICH PRODUCED IN THE PRECEDING CALENDAR YEAR AT LEAST 1,000,000 TONS OF COAL. EACH OPERATOR MEMBER SHALL BE LIMITED TO ONE DIRECTOR. 2.) ALL ASSOCIATION MEMBERS SHALL BE ENTITLED TO APPOINT AT LEAST ONE DIRECTOR AND SUCH ADDITIONAL DIRECTORS AS THE BOARD OF DIRECTORS MAY DETERMINE AT THE ANNUAL MEETING UNLESS THE ASSOCIATION FALLS BELOW ONE MILLION TONS AS THE RESULT OF DIRECT REPRESENTATION BY A MEMBER OR MEMBERS.
Form 990, Part VI, Section A, line 7bTHE AMENDING OF THE CONSTITUTION AND BY-LAWS REQUIRES AN AFFIRMATIVE VOTE FROM MEMBERS REPRESENTING TWO-THIRDS (66-2/3 PERCENT) OF THE TOTAL TONNAGE OF COAL PRODUCED DURING THE PRECEDING CALENDAR YEAR.
Form 990, Part VI, Section B, line 11bA DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND THE SECRETARY/TREASURER. A COPY IS ALSO DISTRIBUTED TO THE REMAINDER OF THE GOVERNING BODY. ONCE APPROVED THE RETURN IS FINALIZED AND SIGNED BY THE PRESIDENT AS APPROPRIATE.
Form 990, Part VI, Section B, line 12cBCOA REQUIRES THE EMPLOYEES AND BOARD TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANUALLY ANY CONFLICTS AT BCOA'S ANNUAL BOARD MEETING.
Form 990, Part VI, Section B, line 15AN ANNUAL SALARY REVIEW IS PERFORMED IN WHICH THE PRESIDENT MAKES RECOMMENDATIONS FOR STAFF MEMBERS, WHICH THE CHAIRMAN REVIEWS AND AMENDS AS NECESSARY. THE CHAIRMAN THEN APPROVES THE ANNUAL SALARY. THE PRESIDENT'S SALARY IS DETERMINED BY THE CHAIRMAN AND BASED ON INDUSTRY FIGURES. ADDITIONALLY, THE BOARD OF DIRECTORS APPROVES THE ANNUAL SALARY BUDGET AS PART OF THE BUDGET APPROVAL PROCESS.
Form 990, Part VI, Section C, line 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part XI, line 9:Pension Liability Expense 373,478. Post-Retirement Liability Expense 1,322,947.
990, PART XII, LINE 2CTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BCOA INC RETIREE WELFARE BENEFIT TRUSTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11776 I STREET NW 245AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200063703ZIPCd
FieldValueIRS element (for citing)
EIN753101353EIN
Primary ActivitiesPROVIDE HEALTH CARE BENEFITS FOR RETIRED EMPLOYEES OF BCOAPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
Exempt Code Section501(c)(9)ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BITUMINOUS COAL OPERATORS' ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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