CITIZENS COAL COUNCIL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CITIZENS COAL COUNCIL (EIN 52-1926679)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-11
- IRS object ID
- 202601319349300510
- Schema version
- 2024v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-11T08:52:24-04:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251438051 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALERMOKISSINGER & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 EAST BEAU STREET | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521926679 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITIZENS COAL COUNCIL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CITI | BusinessNameControlTxt |
| Phone | 7244703982 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 FRIEND ROAD | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AIMEE ERICKSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7243384629 | PhoneNum |
| Signature | 2026-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARY A KISSINGER CPA | PreparerPersonNm |
| PTIN | P01048791 | PTIN |
| Phone | 7242281177 | PhoneNum |
| Preparation | 2026-05-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | AIMEE ERICKSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 FRIEND ROAD | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $156,865 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CITIZENSCOALCOUNCIL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Activity Or Mission | CITIZENS COAL COUNCIL IS A NATIONAL GRASSROOTS WATCHDOG ORGANIZATION THAT EMPOWERS COALFIELD COMMUNITIES TO PROTECT THEIR HOMES, LAND, AND WATER BY HOLDING REGULATORS AND INDUSTRY ACCOUNTABLE TO FULLY ENFORCE ENVIRONMENTAL LAWS-ESPECIALLY THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA). | ActivityOrMissionDesc |
| Voting Members Governing Body | 2 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 45 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $111,611 | PYContributionsGrantsAmt |
| CY Contributions Grants | $156,225 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $620 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6 | PYInvestmentIncomeAmt |
| CY Investment Income | $20 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $111,617 | PYTotalRevenueAmt |
| CY Total Revenue | $156,865 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $45,769 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $105,386 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $20,135 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $45,409 | PYOtherExpensesAmt |
| CY Other Expenses | $51,931 | CYOtherExpensesAmt |
| PY Total Expenses | $91,178 | PYTotalExpensesAmt |
| CY Total Expenses | $157,317 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $20,439 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$452 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $49,256 | TotalAssetsBOYAmt |
| Total Assets EOY | $50,838 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,663 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $29,697 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,593 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,141 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CITIZENS COAL COUNCIL IS A NATIONAL GRASSROOTS WATCHDOG ORGANIZATION THAT EMPOWERS COALFIELD COMMUNITIES TO PROTECT THEIR HOMES, LAND, AND WATER BY HOLDING REGULATORS AND INDUSTRY ACCOUNTABLE TO FULLY ENFORCE ENVIRONMENTAL LAWS-ESPECIALLY THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA). | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $30,000 | ExpenseAmt |
| Desc | CITIZENS COAL COUNCIL SPONSORED A BASELINE ENVIRONMENTAL STUDY CONDUCTED IN MAY 2025 TO DOCUMENT EXISTING WATER QUALITY, HABITAT CONDITIONS, AND AQUATIC LIFE IN GREENE COUNTY, PENNSYLVANIA, BEFORE THE EXPANSION OF LONGWALL COAL MINING. THE EFFORT FOCUSED ON NINE STREAM SITES ACROSS EIGHT SMALL HEADWATER WATERSHEDS, ALONG WITH A REFERENCE SITE FOR COMPARISON, ALL LOCATED IN AREAS FACING POTENTIAL MINING IMPACTS. THE PURPOSE WAS TO ESTABLISH A CLEAR, SCIENCE-BASED SNAPSHOT OF CURRENT CONDITIONS, DETERMINE WHETHER THESE WATERS ARE TRULY MEETING THEIR LEGAL PROTECTIONS, AND IDENTIFY WHERE STRONGER SAFEGUARDS MAY BE WARRANTED-CREATING A FOUNDATION FOR INFORMED DECISION-MAKING AND FUTURE ACCOUNTABILITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,000 | ExpenseAmt |
| Desc | PUBLISHED IN THE FEDERAL REGISTER IN JUNE 2025, THE OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT PROPOSED ROLLING BACK THE 2024 TEN-DAY NOTICE (TDN) RULE AND BRINGING BACK THE 2020 VERSION, SAYING IT WOULD BETTER MATCH THE SURFACE MINING CONTROL AND RECLAMATION ACT OF 1977 (SMCRA) AND EASE REQUIREMENTS ON STATES. A COALITION INCLUDING CITIZENS COAL COUNCIL, APPALACHIAN VOICES, CENTER FOR BIOLOGICAL DIVERSITY, SIERRA CLUB, APPALACHIAN CITIZENS' LAW CENTER, AND THE KENTUCKY RESOURCES COUNCIL PUSHED BACK, ARGUING THE CHANGE WOULD MAKE IT HARDER TO CATCH AND FIX VIOLATIONS AND WOULD GO AGAINST WHAT THE LAW IS MEANT TO DO. OUR COMMENTS CLEARLY LAID OUT THE LEGAL AND REAL-WORLD PROBLEMS WITH THE PROPOSAL-SHOWING IT COULD LEAD TO DELAYS, ADDITIONAL DAMAGE ON THE GROUND, AND LIKELY COURT CHALLENGES. IN DOING SO, WE STRENGTHENED THE CASE FOR KEEPING THE 2024 RULE AND PUT PRESSURE ON THE AGENCY TO RECONSIDER OR RISK FACING LEGAL AND PUBLIC PUSHBACK. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $72,772 | ExpenseAmt |
| Revenue | $620 | RevenueAmt |
| Desc | OSMRE WATCH IS A NATIONAL INITIATIVE TO HOLD THE OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT ACCOUNTABLE FOR ENFORCING THE SURFACE MINING CONTROL AND RECLAMATION ACT. IT DOCUMENTS COMMUNITY IMPACTS FROM COAL MINING-SUCH AS WATER LOSS, PROPERTY DAMAGE, AND FAILED RECLAMATION-TO EXPOSE GAPS IN FEDERAL OVERSIGHT. BY PAIRING THESE STORIES WITH LEGAL ADVOCACY AND PUBLIC PRESSURE, OSMRE WATCH STRENGTHENS CITIZEN ENFORCEMENT AND PUSHES FOR MEANINGFUL PROTECTIONS FOR COALFIELD COMMUNITIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $107,772 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 2 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AIMEE ERICKSON | PersonNm |
| Phone | 7244703982 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 FRIEND ROAD | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| AIMEE ERICKSON | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $44,500 | $0 | $2,234 | |
| ELOUSIE BROWN | ||||||
| CO-CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MICHAEL NIXON | ||||||
| CO-CHAIR/SEC | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $44,500 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,234 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $156,225 | AllOtherContributionsAmt |
| Noncash Contributions | $28,600 | NoncashContributionsAmt |
| Total Contributions | $156,225 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIPS | Desc |
| Total Revenue Column | $620 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $620 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $620 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156,865 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $640 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,000 | TotalAmt |
| Program Services | $40,800 | ProgramServicesAmt |
| Management And General | $13,600 | ManagementAndGeneralAmt |
| Fundraising | $13,600 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,350 | TotalAmt |
| Program Services | $19,763 | ProgramServicesAmt |
| Management And General | $2,635 | ManagementAndGeneralAmt |
| Fundraising | $3,952 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,234 | TotalAmt |
| Program Services | $1,340 | ProgramServicesAmt |
| Management And General | $447 | ManagementAndGeneralAmt |
| Fundraising | $447 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,802 | TotalAmt |
| Program Services | $5,651 | ProgramServicesAmt |
| Management And General | $1,514 | ManagementAndGeneralAmt |
| Fundraising | $1,637 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,200 | TotalAmt |
| Management And General | $3,200 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,757 | TotalAmt |
| Program Services | $39,509 | ProgramServicesAmt |
| Fundraising | $248 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,046 | TotalAmt |
| Program Services | $656 | ProgramServicesAmt |
| Management And General | $4,289 | ManagementAndGeneralAmt |
| Fundraising | $101 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817 | TotalAmt |
| Management And General | $817 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434 | TotalAmt |
| Program Services | $53 | ProgramServicesAmt |
| Management And General | $381 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,300 | TotalAmt |
| Management And General | $2,300 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| OTHER OPERATING EXPENSES | $246 | $96 | $150 |
| DUES AND MEMBERSHIPS | $131 | $131 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,317 | TotalAmt |
| Program Services | $107,772 | ProgramServicesAmt |
| Management And General | $29,410 | ManagementAndGeneralAmt |
| Fundraising | $20,135 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,221 | BOYAmt |
| EOY | $50,803 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35 | BOYAmt |
| EOY | $35 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,256 | BOYAmt |
| EOY | $50,838 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,663 | BOYAmt |
| EOY | $7,265 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $22,432 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,663 | BOYAmt |
| EOY | $29,697 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,293 | BOYAmt |
| EOY | $14,616 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,300 | BOYAmt |
| EOY | $6,525 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,593 | BOYAmt |
| EOY | $21,141 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,256 | BOYAmt |
| EOY | $50,838 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$452 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $162,473 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $135,860 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $158,896 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $111,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $156,225 | CurrentTaxYearAmt |
| Total | $725,065 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $162,473 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $135,860 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $158,896 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $111,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $156,225 | CurrentTaxYearAmt |
| Total | $725,065 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $430,184 | SubstantialContributorsTotAmt |
| Public Support Total170 | $294,881 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,495 | CurrentTaxYearMinus4YearsAmt |
| Total | $4,495 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $729,560 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $666 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.40420 | PublicSupportCY170Pct |
| Public Support PY170 | 0.60040 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 4,495 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | CITIZENS COAL COUNCIL HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY INTERPRETATION NUMBER 48 (FIN 48)), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. CITIZENS COAL COUNCIL'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2021 TO 2024, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF JUNE 30, 2025. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | PROF SVCS | Desc |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,600 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | CITIZENS COAL COUNCIL IS A NATIONAL GRASSROOTS WATCHDOG ORGANIZATION THAT EMPOWERS COALFIELD COMMUNITIES TO PROTECT THEIR HOMES, LAND, AND WATER BY HOLDING REGULATORS AND INDUSTRY ACCOUNTABLE TO FULLY ENFORCE ENVIRONMENTAL LAWS-ESPECIALLY THE SURFACE MINING CONTROL AND RECLAMATION ACT (SMCRA). |
| FORM 990, PAGE 2, PART III, LINE 4B | PUBLISHED IN THE FEDERAL REGISTER IN JUNE 2025, THE OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT PROPOSED ROLLING BACK THE 2024 TEN-DAY NOTICE (TDN) RULE AND BRINGING BACK THE 2020 VERSION, SAYING IT WOULD BETTER MATCH THE SURFACE MINING CONTROL AND RECLAMATION ACT OF 1977 (SMCRA) AND EASE REQUIREMENTS ON STATES. A COALITION INCLUDING CITIZENS COAL COUNCIL, APPALACHIAN VOICES, CENTER FOR BIOLOGICAL DIVERSITY, SIERRA CLUB, APPALACHIAN CITIZENS' LAW CENTER, AND THE KENTUCKY RESOURCES COUNCIL PUSHED BACK, ARGUING THE CHANGE WOULD MAKE IT HARDER TO CATCH AND FIX VIOLATIONS AND WOULD GO AGAINST WHAT THE LAW IS MEANT TO DO. OUR COMMENTS CLEARLY LAID OUT THE LEGAL AND REAL-WORLD PROBLEMS WITH THE PROPOSAL-SHOWING IT COULD LEAD TO DELAYS, ADDITIONAL DAMAGE ON THE GROUND, AND LIKELY COURT CHALLENGES. IN DOING SO, WE STRENGTHENED THE CASE FOR KEEPING THE 2024 RULE AND PUT PRESSURE ON THE AGENCY TO RECONSIDER OR RISK FACING LEGAL AND PUBLIC PUSHBACK. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION FOR REVIEW, APPROVAL AND SUBMISSION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BY-LAWS OF THE ORGANIZATION AND THE WRITTEN CONFLICT OF INTEREST POLICY ADDRESSES MONITORING AND ENFORCING COMPLIANCE OF THE CONFLICT OF INTEREST POLICY INCLUDING A PROCESS TO FOLLOW IF A POTENTIAL CONFLICT ARISES. ANNUAL DISCLOSURE OF INTERESTS THAT COULD GIVE RISE TO CONFLICTS IS REQUIRED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOARD OF DIRECTORS REVIEW THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER MANAGEMENT POSITIONS IN CONJUNCTION WITH APPROVING THE ANNUAL BUDGET. COMPARABILITY DATA OF THE AREA AND THE INDUSTRY IS USED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON WRITTEN REQUEST |
| FORM 990, PART IX, LINE 11G | 39,509 0 248 |
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