2018-02-15T13:46:39-06:00 2017-03-31 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 208171818 990 2016-04-01 520906130 BITUMINOUS COAL OPERATORS' ASSOCIATION INC BITU 2027833195 1776 I STREET NW No 245 WASHINGTON DC 200063703 LINDA W PATRICK ASST SECRETARY-TREASURER 2027833195 2018-02-15 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 23.24.109.106 2018-02-15 10:27:49 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7D90D555DB8810B67C63656D42146D15BF616F9F 2016 2021-01-29 14:40:06Z MICHAEL O MCKOWN 1776 I STREET NW No 245 WASHINGTON DC 200063703 1988417 0 X N/A X 1970 DC REPRESENTS MEMBER BITUMINOUS COAL OPERATORS 3 3 2 0 0 0 0 0 1487466 1768275 930 1047 226835 219095 1715231 1988417 0 0 0 0 800609 743574 0 0 0 728592 842204 1529201 1585778 186030 402639 1325460 2823436 1491033 889945 -165573 1933491 TO REPRESENT MEMBER BITUMINOUS COAL OPERATORS ON ISSUES RELEVANT TO THE INDUSTRY. 0 0 ADMINISTRATIVE SUPPORT & SERVICES:PROVIDE ADMINISTRATIVE SUPPORT AND SERVICES FOR THE MULTI-EMPLOYER COLLECTIVE BARGAINING ASSOCIATION. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 7 0 1 2 0 0 0 0 0 0 0 X 3 3 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LINDA W PATRICK ASST SECTREASURER 2027833195 1776 I STREET NW 245 WASHINGTON DC 200063703 ROBERT E MURRAY CHAIRMAN 1.00 X 0 0 0 RYAN M MURRAY BOARD MEMBER 1.00 X 0 0 0 ROBERT D MOORE BOARD MEMBER 1.00 X 0 0 0 MICHAEL O MCKOWN PRESIDENT 40.00 1.00 X 338874 0 57819 PAUL B PICCOLINI SECRETARY-TREASURER 1.00 X 0 0 0 LINDA W PATRICK ASST. SEC-TREASURER & ADMI 40.00 1.00 X 110230 0 30567 449104 0 88386 2 0 1 0 MORGAN LEWIS AND BOCKIUS LLP 1111 PENNSYLVANIA AVE NW WASHINGTON DC 20004 LEGAL SERVICES 195546 1 Membership Dues 900099 1764000 1764000 MISCELLANEOUS 900099 4275 4275 1768275 1047 1047 219095 0 219095 219095 219095 1988417 1768275 0 220142 563228 154973 3498 21875 195546 23469 18009 100419 29171 403931 6773 1176 18357 45353 1585778 183231 79979 939136 1291482 805 0 57973 61864 136023 114093 40287 21930 104028 1368181 1325460 2823436 17012 20056 114967 95994 1359054 773895 1491033 889945 X -165573 1933491 -165573 1933491 1325460 2823436 X 402639 1696425 X X 0 1 X 1 0 0 0 0 1764000 3448 -334327 -330879 -330879 136023 114093 21930 21930 Rent Security Deposit 104028 ACCRUED POSTRETIREMENT BENEFITS 1264153 1368181 Capital Lease Obligation 8769 Deferred Rent 18973 ACCRUED POSTRETIREMENT BENEFITS 141685 SUBLEASE 604468 773895 X 1988417 0 1988417 0 1988417 1585778 0 1585778 0 1585778 Part X, Line 2: THE 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. X X 0 0 0 MICHAEL O MCKOWN PRESIDENT 338310 0 0 0 564 0 33858 0 23961 0 396693 0 0 0 Form 990, Part VI, Section A, line 2 ROBERT E. MURRAY, CHAIRMAN, IS THE FATHER OF RYAN M. MURRAY, BOARD MEMBER. Form 990, Part VI, Section A, line 6 MEMBERSHIP 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 7a 1.) 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 7b THE 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 11b A 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 12c BCOA 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 15 AN 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 19 GOVERNING 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 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BCOA INC RETIREE WELFARE BENEFIT TRUST 1776 I STREET NW 245 WASHINGTON DC 200063703 753101353 PROVIDE HEALTH CARE BENEFITS FOR RETIRED EMPLOYEES OF BCOA DC 501(c)(9) BITUMINOUS COAL OPERATORS' ASSOCIATION INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0