BITUMINOUS COAL OPERATORS' ASSOCIATION INC (EIN 520906130) - 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

1970

Legal Domicile

Principal Officer

MICHAEL O MCKOWN

Phone

4102126822

Tax Period

2024-04-01 to 2025-03-31

BITUMINOUS COAL OPERATORS' ASSOCIATION INC, founded in 1970, is a micro nonprofit that reported $48 in total revenue in fiscal year 2024. Revenue fell 93% from the prior year — a significant decline worth monitoring. Expenses of $76K exceeded revenue, resulting in a 158419% operating deficit.

Mission

REPRESENTS MEMBER BITUMINOUS COAL OPERATORS

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $48

Other Revenue $0

TOTAL REVENUE $48

Expense Breakdown

Grants Paid $0

Salaries & Benefits $48,000

Fundraising Expenses $0

Other Expenses $28,089

TOTAL EXPENSES $76,089

Year-over-Year Comparison

	2024	2023	Change
Revenue	$48	$676	-0.9%
Expenses	$76,089	$105,335	-0.3%
Net Income	$-76,041	$-104,659	-0.3%

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

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

$55,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT D MOORE	CHAIRMAN	1.50	Officer Director	$0	$0	$0
ERIC S GRIMM	BOARD MEMBER	1.50	Director	$0	$0	$0
JEREMY J HARRISON	BOARD MEMBER	1.50	Director	$0	$0	$0
MICHAEL O MCKOWN	PRESIDENT	20.00	Officer	$42,000	$0	$42,000
PAUL B PICCOLINI	SECRETARY-TREASURER	1.50	Officer	$0	$0	$0
LINDA W PATRICK	ASST. SEC-TREAS. & ADMIN	10.00	Officer	$13,500	$0	$13,500

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	$48	$76,089	$461,272	$-76,041
2024	$676	$105,335	$535,663	$-104,659
2023	$881	$171,355	$640,322	$-170,474
2022	$837	$304,694	$818,162	$-303,857
2021	$897,544	$1,570,531	$1,135,650	$-672,987
2020	$1,350,532	$2,067,849	$1,082,153	$-717,317
2019	$1,773,368	$1,524,482	$2,916,657	$248,886
2018	$1,817,045	$1,585,528	$2,870,143	$231,517

BITUMINOUS COAL OPERATORS' ASSOCIATION INC