WEST VIRGINIA COAL ASSOCIATION INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WEST VIRGINIA COAL ASSOCIATION INC (EIN 55-0307050)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-08-14
IRS object ID: 201202279349301840
Schema version: 2011v1.2
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	2012-08-14T12:15:25-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	550486667	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Arnett & Foster PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 2629	AddressLine1
City	Charleston	City
State	WV	State
ZIP Code	25329	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	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
Phone	3043424153	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	William B Raney	Name
Title	President	Title
Phone	3043424153	Phone
Date Signed	2012-08-14	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Harry C Harless	Name
PTIN	P01042847	PTIN
Phone	3043460441	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	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	25329	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	3056798	GrossReceipts
Group Return For Affiliates	0	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	WVCA communicated to its members and the public factual information about the coal industry.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	33	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	33	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	-4291	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2846418	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3013175	ProgramServiceRevenueCY
Investment Income Prior Year	3113	InvestmentIncomePriorYear
Investment Income Current Year	2767	InvestmentIncomeCurrentYear
Other Revenue Prior Year	31280	OtherRevenuePriorYear
Other Revenue Current Year	40856	OtherRevenueCurrentYear
Total Revenue Prior Year	2880811	TotalRevenuePriorYear
Total Revenue Current Year	3056798	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	4000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	4000	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	642503	SalariesEtcPriorYear
Salaries Etc Current Year	690744	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2472660	OtherExpensePriorYear
Other Expenses Current Year	2367892	OtherExpensesCurrentYear
Total Expenses Prior Year	3119163	TotalExpensesPriorYear
Total Expenses Current Year	3062636	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-238352	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-5838	RevenuesLessExpensesCY
Total Assets BOY	1084502	TotalAssetsBOY
Total Assets EOY	887729	TotalAssetsEOY
Total Liabilities BOY	344428	TotalLiabilitiesBOY
Total Liabilities EOY	139698	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	740074	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	748031	NetAssetsOrFundBalancesEOY
Mission Description	To have a unified voice representing the coal industry in West Virginia and to increase emphasis on coal as a reliable energy source to help the nation achieve energy independence.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Description	The organization assembled and disseminated to its members and the public factual information about the coal indutry in West Virginia and elsewhere.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	The organization kept its members informed of governmental matters affecting the coal industry.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	The organization engaged in lawful and legitimate activities to properly safeguard, protect and advance the coal industry, its members and the public.	Description

Field	Value	IRS element (for citing)
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	1	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	12	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Indoor Tanning Services	0	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	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	William B Raney President	BusinessNameLine1

Field	Value	IRS element (for citing)
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	25339	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
Gary G White
Chairman	0.50	X	X	0	0	0
Kevin S Crutchfield
1st Vice Chairman	0.50	X	X	0	0	0
James L Laurita Jr
2nd Vice Chairman	0.50	X	X	0	0	0
John Snider
Secretary	0.50	X	X	0	0	0
Andrew Jordan
Treasurer	0.50	X	X	0	0	0
Ben Hatfield
Assistant Treasurer	0.50	X		0	0	0
Timothy P Zell
Associate Division Chairma	0.50	X		0	0	0
James O Bunn
Immediate Past Chairman	0.50	X		0	0	0
Ralph Ballard
Member	0.50	X		0	0	0
William Bostic
Member	0.50	X		0	0	0
Jimmy Brock
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
Larry Evans
Member	0.50	X		0	0	0
Patrick 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
Tom Lusk
Member	0.50	X		0	0	0
Tim McLean
Member	0.50	X		0	0	0
Drexel Short
Member	0.50	X		0	0	0
Daniel Smith
Member	0.50	X		0	0	0
Wayne Stanley
Member	0.50	X		0	0	0
Charles Lenard
Member	0.50	X		0	0	0
J Christopher 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 H Wellford
Member	0.50	X		0	0	0
Doug Blackburn
Member	0.50	X		0	0	0
Robert Worley
Member	0.50	X		0	0	0
Mike Zervos
Member	0.50	X		0	0	0
William B Raney
President/CEO	40.00		X	172074	0	63945
Chris R Hamilton
Senior Vice President	40.00		X	134159	0	52243
Jason D Bostic
Vice President	40.00		X	90891	0	26563

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	397124	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	142751	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Jackson Kelly PLLC
PO Box 11276	Charleston	WV	25339	Legal	217155
Spillman Thomas & Battle
PO Box 273	Charleston	WV	25324	Legal	137932

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Member dues	813920	2373226	2373226
Meetings	813920	639949	639949

Field	Value	IRS element (for citing)
Total Program Service Revenue	3013175	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2767	TotalRevenueColumn
Exclusion	$2,767	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Expense reimbursements	Description
Business Code	900099	BusinessCode
Total Revenue Column	40856	TotalRevenueColumn
Exclusion	$40,856	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	40856	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3056798	TotalRevenueColumn
Related Or Exempt Function Income	3013175	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$43,623	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	4000	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	539875	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	52118	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	20004	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	50756	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	27991	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	284788	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	40925	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	251227	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	380480	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	55262	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	12626	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	61894	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	81845	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	583195	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	12296	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7410	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
Public relations	493234
Bad debts	87441
Dues & subscriptions	10646
Taxes	4623

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3062636	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	369211	BOY
EOY	202193	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	503770	BOY
EOY	400040	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	153223	BOY
EOY	224594	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9977	BOY
EOY	6095	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	87649	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	32842	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	48321	BOY
EOY	54807	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1084502	BOY
EOY	887729	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	316837	BOY
EOY	125902	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	27591	BOY
EOY	13796	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	344428	BOY
EOY	139698	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	740074	BOY
EOY	748031	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	740074	BOY
EOY	748031	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1084502	BOY
EOY	887729	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-5838	ReconcilationRevenueExpenses
Reconcilation Other Changes	13795	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	0	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	0	SubstantiallyAllDuesNondeduct
Only In House Lobbying	0	OnlyInHouseLobbying
Agree To Carryover Prior Year	1	AgreeToCarryoverPriorYear
Dues Assessments	2373226	DuesAssessments
Non Ded Lobby Political Current	178187	NonDedLobbyPoliticalCurrent
Non Ded Lobby Political Carryover	45738	NonDedLobbyPoliticalCarryover
Non Ded Lobby Political Total	223925	NonDedLobbyPoliticalTotal
Aggr Amt Reported In Dues Notices	224517	AggrAmtReportedInDuesNotices
Taxable	-$592	TaxableAmount

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	87649	OtherCostOrOtherBasis
Depreciation	32842	Depreciation
Book Value	54807	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	54807	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Deferred compensation	Description
Amount	$13,796	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	13796	TotalOfAmounts
Total Revenue	3056798	TotalRevenue
Total Expenses	3062636	TotalExpenses
Excess Or Deficit For Year	-5838	ExcessOrDeficitForYear
Other	$13,795	OtherAmount
Total Adjustments	13795	TotalAdjustments
Excess Or Deficit Per FS	7957	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3056798	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	3056798	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	3056798	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3048841	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	3048841	ExpensesSubtotal
Other Expenses Not Included	13795	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	13795	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	3062636	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
Part XI, Line 8 - Other Adjustments:	Payment to former officer under severance agreement 13,795.
	Part XIII, Line 4b: Current year payments to former officer under severance agreement that were expensed in the financial statements in prior year.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	X	FirstClassOrCharterTravel
Written Policy Re T And E Expenses	0	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
William B Raney
157625	0	8721	0	5728	0	16104	0	47841	0	236019	0	0	0
Chris R Hamilton
122481	0	6571	0	5107	0	13731	0	38512	0	186402	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Return Reference	Part I, Line 1a	ReturnReference
Explanation	First-class/charter travel costs for the President are paid directly by the organization. Payments are made from invoices and subject to the organization's normal check signing procedures.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
Form 990, Part VI, Section A, line 6	The organization has general members and associate members. Qualifications and rights of each class of members are set forth in the organization's bylaws.
Form 990, Part VI, Section A, line 7a	Members have no right to vote on any matter as a member except that general members, as a class, have the right to elect general members to the board of directors and associate members, as a class, have the right to elect associate members to the board of directors.
Form 990, Part VI, Section B, line 11	The 990 and 990-T were reviewed by the Executive Committee and the entire Board at the organization's annual meeting. As an aid, the board was provided a "Checklist for Board Review of Form 990."
Form 990, Part VI, Section C, line 19	The organization's governing documents are available upon request either by mail or in person at the organization's office during regular business hours.
Form 990, Part VI, Section B, 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.	Approval process for CEO compensation.
Form 990, Part XI, line 5:	Payment to former officer under severance agreement 13,795. Total to Form 990, Part XI, Line 5: 13,795.	Changes in Net Assets or Fund Balances:
Form 990, Part XI, Line 1	Modified Accrual	Accounting method used to prepare the Form 990.
Form 990, Part XI, Line 2c.	Selection of independent accountant and approval of the financial statements is subject to approval of the entire Board of Directors.