2026-05-11T08:52:24-04:00 2025-06-30 251438051 PALERMOKISSINGER & ASSOCIATES PC 9 EAST BEAU STREET WASHINGTON PA 15301 990 2024-07-01 521926679 CITIZENS COAL COUNCIL CITI 7244703982 130 FRIEND ROAD WASHINGTON PA 15301 AIMEE ERICKSON EXECUTIVE DIRECTOR 7243384629 2026-05-07 true true GARY A KISSINGER CPA P01048791 7242281177 2026-05-11 2024 2025-03-06 01:10:19Z AIMEE ERICKSON 130 FRIEND ROAD WASHINGTON PA 15301 156865 false X WWW.CITIZENSCOALCOUNCIL.ORG X 1989 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). 2 2 2 45 0 111611 156225 620 6 20 0 111617 156865 0 0 45769 105386 0 20135 45409 51931 91178 157317 20439 -452 49256 50838 27663 29697 21593 21141 X 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). false false 30000 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. 5000 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. 72772 620 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. 107772 true 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 false false false false false false false false true false false false false false false false false true 0 0 2 true false false false false false false false false false false false false false false X 2 2 false false false false false false false true true false false false true true true true true true false false PA X AIMEE ERICKSON 7244703982 130 FRIEND ROAD WASHINGTON PA 15301 AIMEE ERICKSON EXECUTIVE DI 40.00 X 44500 0 2234 ELOUSIE BROWN CO-CHAIR 2.00 X X 0 0 0 MICHAEL NIXON CO-CHAIR/SEC 2.00 X X 0 0 0 44500 2234 false false false 156225 28600 156225 MEMBERSHIPS 620 620 620 20 20 156865 640 X 68000 40800 13600 13600 26350 19763 2635 3952 2234 1340 447 447 8802 5651 1514 1637 3200 3200 39757 39509 248 5046 656 4289 101 817 817 434 53 381 2300 2300 OTHER OPERATING EXPENSES 246 96 150 DUES AND MEMBERSHIPS 131 131 157317 107772 29410 20135 49221 50803 35 35 49256 50838 2663 7265 25000 22432 27663 29697 X 9293 14616 12300 6525 21593 21141 49256 50838 -452 X true X false true false X 162473 135860 158896 111611 156225 725065 162473 135860 158896 111611 156225 725065 430184 294881 4495 4495 729560 666 0.40420 0.60040 X PART II, LINE 10 OTHER INCOME 4,495 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X SCHEDULE D, PAGE 3, PART X 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. X PROF SVCS 2 28600 FAIR MARKET VALUE false false false 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