Citizens Coal Council FY2023 filing

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Citizens Coal Council is a national grassroots watchdog organization that empowers coalfield communities to protect their homes, land, and water by holding regulators and industry accountable to fully enforce environmental laws-especially the surface mining control and reclamation act (smcra).

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$68K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $7K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$68K
to officers and key staff · 44% of spending
Concern: pay to officers and key staff is 44% of spending; over 30%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $89K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$31K
96% of total assets
Concern: liabilities are 96% of assets; over 80%.
Pt X · Ln 26
Independent board members
1
of 1 voting members
Looks good: 1 of 1 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$159K
+17% vs prior year
Spent
$153K
To programs
82%
Net assets
$1K
By yearFY2020–FY2025
Revenue
$159K
FY2023▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$199K
FY2021$167K
FY2022$136K
FY2023$159K
FY2024$112K
FY2025$157K
Expenses
$153K
FY2023▲ +54%
Tap a bar for its year
Expenses by fiscal year
FY2020$179K
FY2021$209K
FY2022$99K
FY2023$153K
FY2024$91K
FY2025$157K
Net assets
$1K
FY2023▲ +125%
Tap a bar for its year
Net assets by fiscal year
FY2020$892
FY2021−$41K
FY2022−$5K
FY2023$1K
FY2024$22K
FY2025$21K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $125K Management & general 14% · $22K Fundraising 4% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990; $68K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$68,000Pt VII · Sec A
$0Pt VII · Sec A

Aimee Erickson’s $44K as Executive Di is at the 27th percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Aimee Erickson$44,500$62,769$68,000$56,288$60,294$26,561

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Citizens Coal Council executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for coalfield communities, protecting resources and demanding environmental law enforcement.

Questions for Citizens Coal Council

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Your first name shows with your question. Citizens Coal Council answers here, for everyone.

3 programs · $34K · in their own filed words · FY2022
01

CCC'S osmre watch program is a proactive safeguard for the surface mining control and reclamation act (smcra) against legislative threats. We don't wait for issues to arise, but swiftly advocate against any proposed legislation that could undermine the act, amplifying the voices of coalfield communities.

$25Kprogram expense
02

Coal river mountain watch, citizens coal council, the appalachian community health emergency (ache) campaign, and more than 40 environmental justice groups have sent a letter to secretary of interior deb haaland requesting completion of the mountaintop removal coal mining health review canceled by the trump administration in 2017.

$5Kprogram expense
03

With the assistance of attorney tom fitzgerald of the kentucky resources council, CCC coordinated and submitted 58 pages of comments on the ten-day notices and corrective action that appeared in the federal register on april 25, 2023. The comments were submitted on behalf of CCC members.

$4Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$89K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$159K
Ln 12
Gifts and grantsLn 1h$159K
Investment incomeLn 3$8
Money outPt IX
$153K
Ln 25
Programscol B$125K
Managementcol C$22K
Fundraisingcol D$6K
Owns and owesPt X
$1K
net assets · Ln 32
Cash and savingsLn 1–2$32K
Total assetsLn 16$32K
LiabilitiesLn 26$31K
PeoplePt VI, VII
2
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$159K
Noncash giftsLn 1g$52K
Investment incomeLn 3$8
Total revenueLn 12$159K
Assets in detailPt X, end of year
CashLn 1$32K
Cash and savings togetherLn 1–2$32K
Total assetsLn 16$32K
LiabilitiesLn 26$31K
Net assetsLn 32$1K
OperationsPt I, VI
EmployeesI 52
VolunteersI 645
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$52K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$31K$32K
Total assetsLn 16$31K$32K
LiabilitiesLn 26$36K$31K
Net assetsLn 32−$5K$1K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$73K$62K$8K$3K
Other employee benefitsLn 9$3K$3K
Payroll taxesLn 10$6K$6K$600$200
Legal feesLn 11b$52K$52K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$7K$3K$3K
Office expensesLn 13$3K$301$2K$73
OccupancyLn 16$3K$3K
Conferences, conventions and meetingsLn 19$1K$986$127$37
InterestLn 20$642$642
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$676$502$174
Total functional expensesLn 25$153K$125K$22K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 11, 2026 $157K$157K−$452$21K 990 PDF
FY2024Filed with the IRS May 13, 2025 $112K$91K$20K$22K 990 PDF
FY2023 ViewingFiled with the IRS May 14, 2024 $159K$153K$6K$1K 990 PDF
FY2022Filed with the IRS Oct 5, 2023 $136K$99K$36K−$5K 990 PDF
FY2021Filed with the IRS May 10, 2022 $167K$209K−$42K−$41K 990 PDF
FY2020Filed with the IRS May 13, 2021 $199K$179K$20K$892 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $158,904 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $135,860$158,896
I-9 Program service revenue$0
I-10 Investment income$8
I-11 Other revenue$0
I-12 Total revenuePrior year $135,860$158,904
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $65,091$82,443
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $34,308$70,638
I-18 Total expensesPrior year $99,399$153,081
I-19 Revenue less expensesPrior year $36,461$5,823
Part VI · Governance 1 of 1 board members independent, no flags
VI-1a Voting members of the governing body1
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $158,904 across 5 lines filed
VIII-1f All other contributions, gifts and grants$158,896
VIII-1g Noncash contributions (included above)$51,921
VIII-1h Total contributions, gifts and grants$158,896
VIII-3 Investment incomeRelated to mission $8$8
VIII-12 Total revenueRelated to mission $8$158,904
Part IX · Statement of functional expenses $153,081 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $62,154 · Management $8,046 · Fundraising $2,615$72,815
IX-9 Other employee benefitsManagement $3,173$3,173
IX-10 Payroll taxesPrograms $5,655 · Management $600 · Fundraising $200$6,455
IX-11b Legal feesPrograms $51,921$51,921
IX-11c Accounting feesManagement $1,850$1,850
IX-11g Other fees for servicesPrograms $3,350 · Fundraising $3,400$6,750
IX-13 Office expensesPrograms $301 · Management $2,440 · Fundraising $73$2,814
IX-16 OccupancyManagement $3,131$3,131
IX-19 Conferences, conventions and meetingsPrograms $986 · Management $127 · Fundraising $37$1,150
IX-20 InterestPrograms $642$642
IX-23 InsuranceManagement $1,704$1,704
IX-24 Other expenses (24a–d)Management $502 · Fundraising $174$676
IX-25 Total functional expensesPrograms $125,009 · Management $21,573 · Fundraising $6,499$153,081
Part X · Balance sheet $31,811 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $30,877$31,776
X-9 Prepaid expenses and deferred chargesStart of year $35$35
X-16 Total assetsStart of year $30,912$31,811
X-17 Accounts payable and accrued expensesStart of year $10,581$5,657
X-24 Unsecured notes and loans payableStart of year $25,000$25,000
X-26 Total liabilitiesStart of year $35,581$30,657
X-27 Net assets without donor restrictionsStart of year −$4,669$1,154
X-32 Total net assets or fund balancesStart of year −$4,669$1,154
X-33 Total liabilities and net assetsStart of year $30,912$31,811
Part XI · Reconciliation of net assets $1,154 net assets at year end
XI-1 Total revenue$158,904
XI-2 Total expenses$153,081
XI-3 Revenue less expenses$5,823
XI-4 Net assets at start of year−$4,669
XI-10 Net assets at end of year$1,154

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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