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American Coal Council FY2020 filing

Not tax-deductible

Washington, DC501(c)(6)Mutual / membership EIN 84-0912828Revenue $499K in FY2020Latest return filed Nov 17, 2025

On file with the IRSamericancoalcouncil.orgWashington, DCTax-exempt since Dec 1985

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Coal industry trade association

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$179K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $17K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$179K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Plus $300K in investments, Pt X · Ln 11–13
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$102K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 16 voting members
Concern: none of 16 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$499K
Spent
$526K
To programs
0%
Net assets
$365K
By yearFY2020–FY2024
Revenue
$499K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$499K
FY2021$540K
FY2022$470K
FY2023$499K
FY2024$684K
Expenses
$526K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$526K
FY2021$503K
FY2022$591K
FY2023$501K
FY2024$655K
Net assets
$365K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$365K
FY2021$402K
FY2022$280K
FY2023$278K
FY2024$307K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1985.

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

Who runs it and what they're paid

17 people listed on the 990; $179K paid to officers and key staff.

Part VII, Section A · reportable compensation
$178,958Pt VII · Sec A
Scott Becnel
Board Member
$0Pt VII · Sec A
Delbert Billiter
Board Member
$0Pt VII · Sec A
Dana Echter
Board Member
$0Pt VII · Sec A
Heath Lovell
Board Member
$0Pt VII · Sec A
Leonard Marsico
Board Member
$0Pt VII · Sec A
William McFadden
Board Member
$0Pt VII · Sec A
Steve Read
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Elizabeth Monseu———$178,986$178,958
Emily Arthun$149,423$142,025$78,750——

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 American 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 15aNo

Programs and updates

Advocates for the coal industry, promoting its interests and policies.

Questions for American Coal Council

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

3 programs · in their own filed words · FY2020
01

Spring Coal Forum & Annual Membership Meeting

Educate membership about coal industry issues. Association membership business meeting. 3-DAY conference; 85 attendees

Pt IX · col B
02

Coal market strategies conference- educate membership about current coal industry issues. 1-DAY virtual conference; 100 attendees

Pt IX · col B
03

Coal Trading Conference

Educate membership about coal trading industry issues. 1 day virtual conference; 80 attendees

Pt IX · col B

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$499K
Ln 12
Fees for servicesLn 2g$445K
Other incomeLn 4–11$53K
Investment incomeLn 3$11K
Money outPt IX
$526K
Ln 25
Owns and owesPt X
$365K
net assets · Ln 32
Cash and savingsLn 1–2$145K
Total assetsLn 16$467K
LiabilitiesLn 26$102K
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$445K
Investment incomeLn 3$11K
Other incomeLn 4–11$53K
Gains on assetsLn 7−$13K
Total revenueLn 12$499K
Assets in detailPt X, end of year
SavingsLn 2$145K
Cash and savings togetherLn 1–2$145K
Accounts receivableLn 4$4K
Prepaid expenses and deferred chargesLn 9$18K
InvestmentsLn 11–13$300K
Other assetsLn 15$594
Total assetsLn 16$467K
LiabilitiesLn 26$102K
Net assetsLn 32$365K
OperationsPt I, VI
EmployeesI 54
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$66K$145K
InvestmentsLn 11–13$505K$300K
Total assetsLn 16$606K$467K
LiabilitiesLn 26$214K$102K
Net assetsLn 32$392K$365K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$179K
Other salaries and wagesLn 7$168K
Pension plan contributionsLn 8$11K
Other employee benefitsLn 9$20K
Payroll taxesLn 10$22K
Legal feesLn 11b$6K
Accounting feesLn 11c$18K
Investment management feesLn 11f$4K
Office expensesLn 13$3K
Information technologyLn 14$11K
OccupancyLn 16$7K
TravelLn 17$714
Conferences, conventions and meetingsLn 19$47K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$21K
All other expensesLn 24e$5K
Total functional expensesLn 25$526K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $684K$655K$29K$307K 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $499K$501K−$2K$278K 990 PDF
FY2022Filed with the IRS Nov 14, 2023 $470K$591K−$122K$280K 990 PDF
FY2021Filed with the IRS Jul 29, 2022 $540K$503K$37K$402K 990 PDF
FY2020 ViewingFiled with the IRS Jul 30, 2021 $499K$526K−$28K$365K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $498,712 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $605,486$445,393
I-10 Investment incomePrior year $82,756−$1,681
I-11 Other revenuePrior year $53,500$55,000
I-12 Total revenuePrior year $741,742$498,712
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $424,323$399,999
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $290,416$126,442
I-18 Total expensesPrior year $714,739$526,441
I-19 Revenue less expensesPrior year $27,003−$27,729
Part VI · Governance 0 of 16 board members independent, 3 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $498,712 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $445,393$445,393
VIII-3 Investment incomeExcluded from tax $11,123$11,123
VIII-7 Net gain or loss on sales of assetsRelated to mission −$12,815 · Excluded from tax $11−$12,804
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $22,000 · Excluded from tax $33,000$55,000
VIII-12 Total revenueRelated to mission $432,578 · Unrelated business $22,000 · Excluded from tax $44,134$498,712
Part IX · Statement of functional expenses $526,441 across 16 lines filed
IX-5 Pay of current officers, directors and key staff$178,958
IX-7 Other salaries and wages$167,516
IX-8 Pension plan contributions$11,120
IX-9 Other employee benefits$20,290
IX-10 Payroll taxes$22,115
IX-11b Legal fees$6,227
IX-11c Accounting fees$17,551
IX-11f Investment management fees$4,329
IX-13 Office expenses$2,752
IX-14 Information technology$10,896
IX-16 Occupancy$6,555
IX-17 Travel$714
IX-19 Conferences, conventions and meetings$46,921
IX-23 Insurance$4,202
IX-24 Other expenses (24a–d)$21,151
IX-24e All other expenses$5,144
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$526,441
Part X · Balance sheet $466,587 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $66,386$144,830
X-4 Accounts receivableStart of year $5,206$3,831
X-9 Prepaid expenses and deferred chargesStart of year $29,674$17,689
X-11 Publicly traded securitiesStart of year $504,513$299,643
X-15 Other assetsStart of year $594$594
X-16 Total assetsStart of year $606,373$466,587
X-17 Accounts payable and accrued expensesStart of year $58,005$7,437
X-19 Deferred revenueStart of year $155,949$94,460
X-26 Total liabilitiesStart of year $213,954$101,897
X-31 Retained earnings or endowmentStart of year $392,419$364,690
X-32 Total net assets or fund balancesStart of year $392,419$364,690
X-33 Total liabilities and net assetsStart of year $606,373$466,587
Part XI · Reconciliation of net assets $364,690 net assets at year end
XI-1 Total revenue$498,712
XI-2 Total expenses$526,441
XI-3 Revenue less expenses−$27,729
XI-4 Net assets at start of year$392,419
XI-10 Net assets at end of year$364,690

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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