COAL PREPARATION SOCIETY OF AMERICA (EIN 364702547) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2011

Legal Domicile

Principal Officer

JOE WHITE

Phone

5402395718

Tax Period

2025-01-01 to 2025-12-31

COAL PREPARATION SOCIETY OF AMERICA, founded in 2011, is a small nonprofit in the Community Improvement sector that reported $371K in total revenue in fiscal year 2025. The organization ran a surplus of $225K, a strong 61% operating margin.

Mission

COAL PREPARATION SOCIETY OF AMERICA IS DEDICATED TO FURTHERING THE AWARENESS OF COAL PREPARATION AND THE VALUE OF COAL PREPARATION FO PRODUCERS AND CONSUMERS OF COAL

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $70,692

Program Service Revenue $244,476

Investment Income $55,479

Other Revenue $0

TOTAL REVENUE $370,647

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,510

Fundraising Expenses $0

Other Expenses $134,217

TOTAL EXPENSES $145,727

Year-over-Year Comparison

	2025	2024	Change
Revenue	$370,647	$359,435	+0.0%
Expenses	$145,727	$308,117	-0.5%
Net Income	$224,920	$51,318	+3.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
VAN DAVIS	DIRECTOR	Director	$0	$0	$0
JOEL FRANKLIN	DIRECTOR	Director	$0	$0	$0
DR RICK HONAKER	DIRECTOR WORKSHOPS/INSTR	Director	$0	$0	$0
JACK HOPWOOD	DIRECTOR OF MEMBERSHIP	Director	$0	$0	$0
BOB MOORHEAD	DIRECTOR	Director	$0	$0	$0
LARRY WATTERS	DIRECTOR	Director	$0	$0	$0
DAN YANCHAK	DIRECTOR	Director	$0	$0	$0
BARBARA ARNOLD	SECRETARY	Officer	$0	$0	$0
JOHN NIELSON	VICE PRESIDENT	Officer	$0	$0	$0
JEFF WALKUP	PRESIDENT	Officer	$0	$0	$0
JOE WHITE	TREASURER	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$370,647	$145,727	$679,549	$224,920
2024	$359,435	$308,117	$455,160	$51,318
2023	$207,651	$204,437	$368,141	$3,214
2023	$207,187	$204,600	$396,346	$2,587
2022	$215,942	$256,136	$364,980	$-40,194
2021	$105,472	$128,230	$390,592	$-22,758
2020	$65,897	$159,661	$432,481	$-93,764
2019	$135,221	$152,949	$522,513	$-17,728
2018	$276,455	$194,938	$540,241	$81,517

COAL PREPARATION SOCIETY OF AMERICA