WEST VIRGINIA COAL ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WEST VIRGINIA COAL ASSOCIATION INC (EIN 55-0307050)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-10
IRS object ID: 201322229349300507
Schema version: 2012v2.1
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)
Timestamp	2013-08-10T14:40:50-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	550307050	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl

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

Officer Officer

Field	Value	IRS element (for citing)
Name	WILLIAM B RANEY	Name
Title	PRESIDENT	Title
Date Signed	2013-08-01	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARK A COLLINS CPA	Name
Phone	3042558928	Phone
Date Prepared	2013-08-10	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	WILLIAM B RANEY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	2992405	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.WVCOAL.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	33	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	33	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Gross UBI	18000	TotalGrossUBI
Net Unrelated Business Txbl Income	-2439	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3013175	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2940443	ProgramServiceRevenueCY
Investment Income Prior Year	2767	InvestmentIncomePriorYear
Investment Income Current Year	1462	InvestmentIncomeCurrentYear
Other Revenue Prior Year	40856	OtherRevenuePriorYear
Other Revenue Current Year	50500	OtherRevenueCurrentYear
Total Revenue Prior Year	3056798	TotalRevenuePriorYear
Total Revenue Current Year	2992405	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	4000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	4000	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	690744	SalariesEtcPriorYear
Salaries Etc Current Year	673234	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2367892	OtherExpensePriorYear
Other Expenses Current Year	2472702	OtherExpensesCurrentYear
Total Expenses Prior Year	3062636	TotalExpensesPriorYear
Total Expenses Current Year	3149936	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-5838	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-157531	RevenuesLessExpensesCY
Total Assets BOY	887729	TotalAssetsBOY
Total Assets EOY	785591	TotalAssetsEOY
Total Liabilities BOY	139698	TotalLiabilitiesBOY
Total Liabilities EOY	181295	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	748031	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	604296	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	TO ORGANIZATION ASSEMBLED AND DISSEMINATED TO ITS MEMBERS AND THE PUBLIC FACTUAL INFORMATION ABOUT THE COAL INDUSTRY IN WEST VIRGINIA AND ELSEWHERE.	Description

Activity2 Activity2

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

Activity3 Activity3

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

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	OVERLL PURPOSES LISTED ABOVE.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	3149936	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	true	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	9	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	33	NbrVotingGoverningBodyMembers
Number Independent Voting Members	33	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SANDI J DAVISON	NamePerson
Telephone Number	3043424153	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (36 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JAMES L LAURITA
CHAIRMAN	0.50	X	X	0	0	0
KEVIN S CRUTCHFIELD
FIRST VICE C	0.50	X	X	0	0	0
JIMMY BROCK
SECOND VICE	0.50	X	X	0	0	0
CHARLES SNAVELY
SECRETARY	0.50	X	X	0	0	0
ANDREW JORDON
TREASURER	0.50	X	X	0	0	0
BEN HATFIELD
ASSISTANT TR	0.50	X	X	0	0	0
TIM MCLEAN
ASSOCIATE DI	0.50	X	X	0	0	0
RALPH BALLARD
MEMBER	0.50	X		0	0	0
JAMES O BUNN
MEMBER	0.50	X		0	0	0
JIM BUNN II
MEMBER	0.50	X		0	0	0
MYRON JONES
MEMBER	0.50	X		0	0	0
NICK CARTER
MEMBER	0.50	X		0	0	0
MARTY PETRUNYAK
MEMBER	0.50	X		0	0	0
LARRY EVANS
MEMBER	0.50	X		0	0	0
PATRICK C GRANEY III
MEMBER	0.50	X		0	0	0
RALPH HAMILTON
MEMBER	0.50	X		0	0	0
WARREN HYLTON
MEMBER	0.50	X		0	0	0
GREG JESSEE
MEMBER	0.50	X		0	0	0
DREXEL SHORT
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
CHARLES LEONARD
MEMBER	0.50	X		0	0	0
JCHRISTOPHER SUPCOE
MEMBER	0.50	X		0	0	0
DAVE THOMAS
MEMBER	0.50	X		0	0	0
WAYNE THOMAS
MEMBER	0.50	X		0	0	0
DAVE WEBB
MEMBER	0.50	X		0	0	0
JOHN HWELLFORD
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
GARY G WHITE
IMMEDIATE PA	0.50	X	X	0	0	0
TOM LUSK
MEMBER	0.50	X		0	0	0
DOUGLAS BLANKENSHIP
MEMBER	0.50	X		0	0	0
ROBERT SMITH
	0.50	X		0	0	0
WILLIAM B RANEY
PRESIDENT	50.00		X	172991	0	59449
CHRIS R HAMILTON
SENIOR VICE-	50.00		X	132647	0	50097
JASON BOSTIC
VICE-PRESIDE	50.00		X	87409	0	25066

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	393047	TotalReportableCompFromOrg
Total Other Compensation	134612	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

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

Address Of Contractor AddressOfContractor

Address US AddressUS

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)
Description Of Services	LEGAL	DescriptionOfServices
Compensation	148759	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
MEMBERSHIP DUES	2332474	2332474
MEETINGS	607969		$607,969

Field	Value	IRS element (for citing)
Total Program Service Revenue	2940443	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1462	TotalRevenueColumn
Related Or Exempt Function Income	1462	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Business CodeBusinessCode	Unrelated Business RevenueUnrelatedBusinessRevenue
EVENT EXPENSE REIMBURSEMENTS	32500	32500
COAL FACTS ADVERTISING	18000		511120	18000

Field	Value	IRS element (for citing)
Total Other Revenue	50500	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2992405	TotalRevenueColumn
Related Or Exempt Function Income	2366436	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	18000	UnrelatedBusinessRevenue
Exclusion	$607,969	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	4000	Total
Program Services	4000	ProgramServices

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	383275	Total
Program Services	383275	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	54562	Total
Program Services	54562	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	61094	Total
Program Services	61094	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	143694	Total
Program Services	143694	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	30609	Total
Program Services	30609	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	150945	Total
Program Services	150945	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	37290	Total
Program Services	37290	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1122400	Total
Program Services	1122400	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	68500	Total
Program Services	68500	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	61130	Total
Program Services	61130	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	94183	Total
Program Services	94183	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	617185	Total
Program Services	617185	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	21632	Total
Program Services	21632	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	8833	Total
Program Services	8833	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
BAD DEBTS	238956	238956
COGS	20389	20389
PAYMENT OF DEFERRED SEVER	13796	13796
DUES AND SUBSCRIPTIONS	9997	9997

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	7466	Total
Program Services	7466	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3149936	Total
Program Services	3149936	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	250442	BOY
EOY	213428	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	351791	BOY
EOY	353248	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	224594	BOY
EOY	182772	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	6095	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	90617	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	54474	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	54807	BOY
EOY	36143	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	887729	BOY
EOY	785591	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	125902	BOY
EOY	179795	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	13796	BOY
EOY	1500	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	139698	BOY
EOY	181295	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	748031	BOY
EOY	604296	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	748031	BOY
EOY	604296	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	887729	BOY
EOY	785591	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-157531	ReconcilationRevenueExpenses
Reconcilation Other Changes	13796	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	false	SubstantiallyAllDuesNondeduct
Only In House Lobbying	false	OnlyInHouseLobbying
Agree To Carryover Prior Year	true	AgreeToCarryoverPriorYear
Dues Assessments	2332474	DuesAssessments
Non Ded Lobby Political Current	228550	NonDedLobbyPoliticalCurrent
Non Ded Lobby Political Carryover	-592	NonDedLobbyPoliticalCarryover
Non Ded Lobby Political Total	227958	NonDedLobbyPoliticalTotal
Aggr Amt Reported In Dues Notices	192857	AggrAmtReportedInDuesNotices
Amount To Be Carried Over	35101	AmountToBeCarriedOver

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	90617	OtherCostOrOtherBasis
Depreciation	54474	Depreciation
Book Value	36143	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	36143	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
DEFERRED REVENUE	$1,500
DEFERRED COMPENSATION PAYABLE

Field	Value	IRS element (for citing)
Total Of Amounts	1500	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	2992405	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2992405	RevenueSubtotal
Total Revenue Per Form990	2992405	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3136140	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	3136140	ExpensesSubtotal
Other Expenses Not Included	13796	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	13796	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	3149936	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	Identifier
Return Reference	SCHEDULE D, PAGE 4, PART XII, LINE 4B	ReturnReference
Explanation	SEVERANCE PAYMENT TO FORMER OFFICER 13,796	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	X	FirstClassOrCharterTravel
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	false	SubstantiationRequired
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
WILLIAM B RANEY
PRESIDENT	159093	8816	5082	17806	41643	232440
CHRIS R HAMILTON
SENIOR VICE-PRES	119758	8198	4691	16465	33632	182744

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	FRINGE OR EXPENSE EXPLANATION	Identifier
Return Reference	SCHEDULE J, PAGE 1, PART I, LINE 1A	ReturnReference
Explanation	FIRST CLASS/CHARTER TRAVEL COSTS PROVIDED FOR THE THE PRESIDENT. PAYMENTS FOR THESE SERVICES ARE PAID BY THE ORGANZIATION AND ARE SUBJECT TO THE NORMAL REVIEW OF DISBURSEMENTS, WHICH INCLUDES REVIEW BY THE TREASURER OF THE ORGANZATION.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	OVERLL PURPOSES LISTED ABOVE.
SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS	FORM 990, PAGE 6, PART VI, LINE 4	A COPY OF THE AMENDED BYLAWS OF THE ORGANIZATION IS ATTACHED FOR REFERENCE TO THIS DOCUMENT. THE SIGNIFICANT CHANGES ARE AS FOLLOWS: SECTION 5.3 IS REVISED TO PROVIDED CONSISTENCY WITH THE WEST VIRGINIA NON- PROFIT CORPORATION ACT. SECTION 7.2 IS REVISED TO ALLOW FOR ASSOCIATE MEMBERS TO ELECT A MAXIMUM OF 10 MEMBERS TO THE BOARD OF DIRECTORS. SECTION 7.5 ADDRESSES QUALIFICATION OF DIRECTORS AND REQUIRES THAT A DIRECTOR BE AFFILATED THROUGH EMPLOYMENT OR A CONTRACT RELATIONSHIP WITH A MEMBER COMPANY/ORGANIZATION. SECTION 9.2 IS REVISED TO REFLECT THIS WITH RESPECT TO BOARD MEMBERS SERVING AS OFFIERS OF THE ORGANIZATION. SECTION 11.5(A)PROVIDES FOR A REDUCTION IN THE NUMBER OF EXECUTIVE MEMBERS FROM 12 TO 11.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANZIATION HAS GENERAL AND ASSOCIATED MEMBERS. QUALIFICATIONS, RIGHTS AND DUTIES OF EACH CLASS OF MEMBERS ARE SET FORTH IN THE ORGANIZATION'S BYLAWS.
ELECTION OF MEMBERS AND THEIR RIGHTS	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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	AT THE ANNUAL MEETING HELD IN THE FIRST WEEK OF AUGUST 2013 ALL BOARD MEMBERS WERE PROVIDED 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 ANY QUESTIONS POSED. FURTHER, A COMMITTEE OF THE EXECUTIVE COMMITTTE 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.
COMPENSATION PROCESS FOR TOP OFFICIAL	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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	SEVERANCE PAYMENT TO FORMER OFFICER 13,796