WEST VIRGINIA COAL ASSOCIATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: WEST VIRGINIA COAL ASSOCIATION INC (EIN 55-0307050)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-08-14
IRS object ID: 201442269349302174
Schema version: 2013v3.1
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
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-14T12:22:33-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	273479045	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MARK COLLINS CPA	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5501	AddressLine1
City	BECKLEY	City
State	WV	State
ZIP Code	258015501	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	550307050	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WEST VIRGINIA COAL ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3923	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25339	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WILLIAM B RANEY	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Signature	2014-08-14	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK A COLLINS CPA	PreparerPersonNm
PTIN	P00136193	PTIN
Phone	3042558928	PhoneNum
Preparation	2014-08-14	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	WILLIAM B RANEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3923	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25339	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$2,673,990	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WVCOAL.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	30	VotingMembersGoverningBodyCnt
Voting Members Independent	30	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$50	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,940,443	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,654,690	CYProgramServiceRevenueAmt
PY Investment Income	$1,462	PYInvestmentIncomeAmt
CY Investment Income	$900	CYInvestmentIncomeAmt
PY Other Revenue	$50,500	PYOtherRevenueAmt
CY Other Revenue	$18,400	CYOtherRevenueAmt
PY Total Revenue	$2,992,405	PYTotalRevenueAmt
CY Total Revenue	$2,673,990	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$4,000	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$673,234	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$681,193	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,472,702	PYOtherExpensesAmt
CY Other Expenses	$1,861,444	CYOtherExpensesAmt
PY Total Expenses	$3,149,936	PYTotalExpensesAmt
CY Total Expenses	$2,546,637	CYTotalExpensesAmt
PY Revenues Less Expenses	-$157,531	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$127,353	CYRevenuesLessExpensesAmt
Total Assets BOY	$785,591	TotalAssetsBOYAmt
Total Assets EOY	$787,638	TotalAssetsEOYAmt
Total Liabilities BOY	$181,295	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$55,989	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$604,296	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$731,649	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO ORGANIZATION ASSEMBLED AND DISSEMINATED TO ITS MEMBERS AND THE PUBLIC FACTUAL INFORMATION ABOUT THE COAL INDUSTRY IN WEST VIRGINIA AND ELSEWHERE.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	THE ORGANIZATION KEPT ITS MEMBERS INFORMED OF GOVENMENTAL MATTERS AFFECTING THE COAL INDUSTRY.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	THE ORGAINZATION ENGAGED IN LAWFUL AND LEGITIMATE ACTIVITIES TO PROPERLY SAFEGUARD, PROTECT AND ADVANCE THE COAL INDUSTRY, ITS MEMBERS AND THE PUBLIC.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	OVERALL PURPOSES LISTED ABOVE.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,546,637	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	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	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	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
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	4	EmployeeCnt
Employment Tax Returns Filed	false	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
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	30	GoverningBodyVotingMembersCnt
Independent Voting Member	30	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	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	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	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SANDI J DAVISON	PersonNm
Phone	3043424153	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3923	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25329	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JAMES L LAURITA
CHAIRMAN	0.50	Yes (X)	Yes (X)	$0	$0	$0
KEVIN S CRUTCHFIELD
FIRST VICE C	0.50	Yes (X)	Yes (X)	$0	$0	$0
JIMMY BROCK
SECOND VICE	0.50	Yes (X)	Yes (X)	$0	$0	$0
GARY BENNETT
SECRETARY	0.50	Yes (X)	Yes (X)	$0	$0	$0
ANDREW JORDON
TREASURER	0.50	Yes (X)	Yes (X)	$0	$0	$0
BEN HATFIELD
ASSISTANT TR	0.50	Yes (X)	Yes (X)	$0	$0	$0
TIM MCCLEAN
ASSOCIATE DI	0.50	Yes (X)	Yes (X)	$0	$0	$0
RALPH BALLARD
MEMBER	0.50	Yes (X)		$0	$0	$0
JAMES O BUNN
MEMBER	0.50	Yes (X)		$0	$0	$0
JIM BUNN II
MEMBER	0.50	Yes (X)		$0	$0	$0
MYRON JONES
MEMBER	0.50	Yes (X)		$0	$0	$0
NICK CARTER
MEMBER	0.50	Yes (X)		$0	$0	$0
MARTY PETRUNYAK
MEMBER	0.50	Yes (X)		$0	$0	$0
LARRY EVANS
MEMBER	0.50	Yes (X)		$0	$0	$0
PATRICK C GRANEY III
MEMBER	0.50	Yes (X)		$0	$0	$0
RALPH HAMILTON
MEMBER	0.50	Yes (X)		$0	$0	$0
WARREN HYLTON
MEMBER	0.50	Yes (X)		$0	$0	$0
GREG JESSEE
MEMBER	0.50	Yes (X)		$0	$0	$0
DREXEL SHORT
MEMBER	0.50	Yes (X)		$0	$0	$0
JOHN PAYNE
MEMBER	0.50	Yes (X)		$0	$0	$0
WAYNE HSTANLEY
MEMBER	0.50	Yes (X)		$0	$0	$0
CHARLES LEONARD
MEMBER	0.50	Yes (X)		$0	$0	$0
JCHRISTOPHER SUPCOE
MEMBER	0.50	Yes (X)		$0	$0	$0
DAVE THOMAS
MEMBER	0.50	Yes (X)		$0	$0	$0
WAYNE THOMAS
MEMBER	0.50	Yes (X)		$0	$0	$0
DAVE WEBB
MEMBER	0.50	Yes (X)		$0	$0	$0
JOHN HWELLFORD
MEMBER	0.50	Yes (X)		$0	$0	$0
ROBERT L WORLEY
MEMBER	0.50	Yes (X)		$0	$0	$0
MIKE ZERVOS
MEMBER	0.50	Yes (X)		$0	$0	$0
GARY G WHITE
IMMEDIATE PA	0.50	Yes (X)	Yes (X)	$0	$0	$0
WILLIAM B RANEY
PRESIDENT	50.00		Yes (X)	$176,764	$0	$64,252
CHRIS R HAMILTON
SENIOR VICE-	50.00		Yes (X)	$138,226	$0	$46,387
JASON BOSTIC
VICE-PRESIDE	50.00		Yes (X)	$88,280	$0	$29,832

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$403,270	TotalReportableCompFromOrgAmt
Total Other Compensation	$140,471	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	JACKSON KELLY PLLC	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 11276	AddressLine1
City	CHARLESTON	City
State	WV	State
ZIP Code	25339	ZIPCode

Field	Value	IRS element (for citing)
Services	LEGAL	ServicesDesc
Compensation	$145,948	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
MEMBERSHIP DUES	$2,140,739	$2,140,739
MEETINGS	$513,951		$513,951

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,654,690	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$900	TotalRevenueColumnAmt
Related Or Exempt Func Income	$900	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PROJECT EXPENSE REIMBURSEMENT	Desc
Total Revenue Column	$18,400	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,400	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$18,400	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,673,990	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,160,039	RelatedOrExemptFuncIncomeAmt
Exclusion	$513,951	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$4,000	TotalAmt
Program Services	$4,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$382,662	TotalAmt
Program Services	$382,662	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$55,675	TotalAmt
Program Services	$55,675	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$54,627	TotalAmt
Program Services	$54,627	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$156,301	TotalAmt
Program Services	$156,301	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$31,928	TotalAmt
Program Services	$31,928	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$156,231	TotalAmt
Program Services	$156,231	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$29,687	TotalAmt
Program Services	$29,687	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$827,840	TotalAmt
Program Services	$827,840	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$61,739	TotalAmt
Program Services	$61,739	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$61,131	TotalAmt
Program Services	$61,131	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$80,562	TotalAmt
Program Services	$80,562	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$485,568	TotalAmt
Program Services	$485,568	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$20,629	TotalAmt
Program Services	$20,629	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,211	TotalAmt
Program Services	$6,211	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
BAD DEBTS	$112,622	$112,622
DUES AND SUBSCRIPTIONS	$10,919	$10,919
WEB PAGE SERVICES	$5,741	$5,741
OTHER EXPENSES	$2,564	$2,564

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,546,637	TotalAmt
Program Services	$2,546,637	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$213,428	BOYAmt
EOY	$215,549	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$353,248	BOYAmt
EOY	$354,144	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$182,772	BOYAmt
EOY	$148,520	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$14,890	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$99,747	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$45,212	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$36,143	BOYAmt
EOY	$54,535	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$785,591	BOYAmt
EOY	$787,638	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$179,795	BOYAmt
EOY	$52,989	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,500	BOYAmt
EOY	$3,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$181,295	BOYAmt
EOY	$55,989	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$604,296	BOYAmt
EOY	$731,649	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$604,296	BOYAmt
EOY	$731,649	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$785,591	BOYAmt
EOY	$787,638	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$127,353	ReconcilationRevenueExpnssAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (true)	AgreeCarryoverPriorYearInd
Dues Assessments	$2,140,379	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$193,896	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	$35,101	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	$228,997	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$218,557	AggregateReportedDuesNtcAmt
Carried Over	$10,440	CarriedOverAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$99,747	OtherCostOrOtherBasisAmt
Depreciation	$45,212	DepreciationAmt
Book Value	$54,535	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$54,535	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED REVENUE	Desc
Amt	$3,000	Amt

Field	Value	IRS element (for citing)
Total Liability	$3,000	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,673,990	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$2,673,990	RevenueSubtotalAmt
Total Revenue Per Form990	$2,673,990	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,546,637	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,546,637	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,546,637	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
WILLIAM B RANEY
PRESIDENT	$159,105	$8,573	$9,086	$17,500	$46,752	$241,016
CHRIS R HAMILTON
SENIOR VICE-PRES.	$119,769	$6,933	$11,524	$14,026	$32,361	$184,613

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4D	OVERALL PURPOSES LISTED ABOVE.
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 JULY 31, AUGUST1, 2, 2014 ALL BOARD MEMBERS WERE PROVIDED THE OPPORTUNITY TO REVIEW A COMPLETE COPY OF THE FORM 990 AND 990-T 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 THE PREPARER MARK COLLINS, CPA DURING THE ANNUAL MEETING AND REPORTED BACK TO THE EXECUTIVE COMMITTEE ON THEIR REVIEW. THE EXECUTIVE COMMITTEE WAS ALSO PROVIDED WITH A COPY THE PREVIOUSLY MENTIONED DOCUMENTS IN ORDER TO CONDUCT THEIR OWN REVIEW. MARK COLLINS, CPA WAS AVAILABLE TO ANSWER QUESTIONS RELATED TO THEIR REVIEW SUBSEQUENT TO THE MEETING UNTIL THE RETURN WAS FILED APPROXIMATELY 10 DAYS LATER.
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 MAIL OR IN PERSON AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS.
FORM 990, PAGE 12, PART XII, LINE 2C	PRIOR TO THE ANNUAL MEETING THE AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO ALL BOARD MEMBERS. AT THE ANNUAL MEETING BOARD OF DIRECTORS MEETING, TIME IS ALLOTED FOR QUESTIONS TO BE ASKED ABOUT THE AUDITED FINANCIAL STATEMENTS. FURTHER, AT THE EXECUTIVE COMMITTEE MEETING HELD PRIOR TO THE BOARD OF DIRECTORS MEETING, SIMILAR TIME IS ALLOTED FOR THIS PURPOSE. LASTLY, A SELECT COMMITTEE OF THE EXECUTIVE COMMITTEE REVIEWS THIS DOCUMENT IN DETAIL WITH THE ASSISTANCE OF MARK COLLINS, CPA. AND REPORTS BACK TO THE EXECUTIVE COMMITTEE.