2016-08-12T12:35:27-05:00 2015-12-31 273479045 MARK COLLINS CPA PO BOX 513 MABSCOTT WV 25871 990 2015-01-01 550307050 WEST VIRGINIA COAL ASSOCIATION INC WEST PO BOX 3923 CHARLESTON WV 253393923 WILLIAM B RANEY PRESIDENT 3043424153 2016-08-12 MARK A COLLINS CPA P00136193 3042558928 2016-08-12 X 2015 2016-12-15 16:53:06Z WILLIAM B RANEY PO BOX 3923 CHARLESTON WV 25329 2482643 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. 27 27 4 0 -50 0 2697856 2481015 1395 1628 0 2699251 2482643 4000 4000 0 694537 688441 0 0 1838835 2158149 2537372 2850590 161879 -367947 952942 582527 59414 56946 893528 525581 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 2274090 THE ORGANIZATION KEPT ITS MEMBERS INFORMED OF GOVENMENTAL MATTERS AFFECTING THE COAL INDUSTRY. 557525 THE ORGANIZATION KEPT ITS MEMBERS INFORMED OF GOVENMENTAL MATTERS AFFECTING THE COAL INDUSTRY. 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. 18975 4000 OVERALL PURPOSES LISTED ABOVE. 18975 4000 2850590 false false false 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 10 0 false 4 true false false false false false false X 27 27 true false true false true true false true true false false true false false false true false false X SANDI J DAVISON 3043424153 PO BOX 3923 CHARLESTON WV 25339 JEFF ALLEN MEMBER 0.50 X 0 0 0 BEN BEAKES ASSISTANT TR 0.50 X X 0 0 0 JIMMY BROCK CHAIRMAN 0.50 X X 0 0 0 ANDREW JORDON TREASURER 0.50 X X 0 0 0 TIM MCCLEAN ASSOCIATE DI 0.50 X X 0 0 0 JESSE PARRISH MEMBER 0.50 X 0 0 0 BOBBY HYPES JR BOARD MEMBER 0.50 X 0 0 0 KEVIN CRAIG MEMBER 0.50 X 0 0 0 RALPH BALLARD MEMBER 0.50 X 0 0 0 JAMES O BUNN SECOND VICE 0.50 X 0 0 0 RUSSELL BOLYARD MEMBER 0.50 X 0 0 0 JIM BUNN II MEMBER 0.50 X 0 0 0 MARTY PETRUNYAK MEMBER 0.50 X 0 0 0 PATRICK C GRANEY III MEMBER 0.50 X 0 0 0 WARREN HYLTON MEMBER 0.50 X 0 0 0 JOHN PAYNE MEMBER 0.50 X 0 0 0 WAYNE HSTANLEY MEMBER 0.50 X 0 0 0 JCHRISTOPHER SUPCOE MEMBER 0.50 X 0 0 0 ROBERT L WORLEY MEMBER 0.50 X 0 0 0 MIKE ZERVOS MEMBER 0.50 X 0 0 0 MIKE CAREY MEMBER 0.50 X 0 0 0 VIC GREEN MEMBER 0.50 X 0 0 0 CHRIS SYKES SECRETARY 0.50 X X 0 0 0 JENNIFER AUSTIN MEMBER 0.50 X 0 0 0 BUDDY MCGLOTHLIN MEMBER 0.50 X 0 0 0 CASON CARTER MEMBER 0.50 X 0 0 0 BILL DAVIS MEMBER 0.50 X 0 0 0 WILLIAM B RANEY PRESIDENT 50.00 X 174248 0 58910 CHRIS R HAMILTON SENIOR VICE- 50.00 X 153522 0 54720 JASON BOSTIC VICE-PRESIDE 50.00 X 109903 0 26141 437673 139771 3 false true false JACKSON KELLY PLLC PO BOX 11276 CHARLESTON WV 25339 LEGAL 206227 1 MEMBERSHIP DUES 2012329 2012329 MEETINGS 455351 455351 CIVIC CENTER FLOOR SPONSOR 13185 13185 LICENSING 150 150 2481015 1628 1628 2482643 2027142 455501 4000 4000 457033 457033 69923 69923 128379 128379 33106 33106 224061 224061 34733 34733 557525 557525 53279 53279 61131 61131 69579 69579 466745 466745 14975 14975 8149 8149 BAD DEBTS 611961 611961 TECHNICAL AND RESEARCH 37922 37922 DUES AND SUBSCRIPTIONS 10471 10471 WEB PAGE SERVICES 5981 5981 1637 1637 2850590 2850590 0 0 447435 113723 355535 357158 94593 73467 14307 8220 106439 76480 41072 29959 952942 582527 59414 56946 59414 56946 X 893528 525581 893528 525581 952942 582527 -367947 X false false false false false 2012329 191924 -19562 172362 168128 4234 106439 76480 29959 29959 X 2482643 2482643 2482643 2850590 2850590 2850590 SCHEDULE D, PAGE 3, PART X REGARDING ACCOUNTING FOR INCOME TAXES, THE ORGANIZATION DISCLOSES THE FOLLOWING IN ITS ANNUAL REVIEWED FINANCIAL STATEMENTS: 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 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, 2012. false false false WILLIAM B RANEY PRESIDENT 159097 6624 8527 18118 40792 233158 CHRIS R HAMILTON SENIOR VICE-PRES. 131840 5358 16324 14934 39786 208242 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 4 AN AMENDMENT CONCERNING THE THE NUMBER OF BOARD OF DIRECTORS MEMBERS THAT MAY BE ELECTED TO THE BOARD BY THE MEMBERS HAS BEEN APPROVED. A COPY OF THE NOTICE TO THE BOARD ALONG WITH MINUTES OF THE SPECIFIC MEETING WHEREBY IT WAS APPROVED IS ATTACHED. 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 THE ANNUAL MEETING HELD AUGUST 4TH THROUGH 6TH 2016 ALL BOARD MEMBERS WERE PROVIDED THE OPPORTUNITY TO REVIEW A COMPLETE COPY OF THE FORM 990 ALONG WITH A RESOURCE, "CHECKLIST FOR BOARD REVIEW OF FORM 990". AT THE BOARD MEETING HELD AT THIS EVENT, THE PREPARER MARK COLLINS, CPA WAS AVAILABLE TO ANSWER QUESTIONS POSED. FURTHER, A COMMITTEE OF THE EXECUTIVE COMMITTTE OF THE BOARD REVIEWED THE FORMS IN DETAIL WITH MR. COLLINS AND REPORTED BACK TO THE EXECUTIVE COMMITTEE ON THEIR REVIEW. 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. 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.