r - Y I TeL: 703-770-1079 Fax: 703-893-0600 www.bdo.com 8401 Greensboro Drive, Suite 800 McLean, VA 22102 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Instructions for FiLing Form 8879-EO IRS e-fiLe Signature Authorization for Form 990 For the year ended December 31, 2017 The originaL IRS E-fiLe Signature Authorization form shouLd be signed (use fuLL name) and dated by an authorized officer of the organization. Return your signed IRS e-fiLe Signature Authorization Form 8879-EO to: BDO USA, LLP 8401 GREENSBORO DRIVE, #800 MCLEAN VA 22102 There is no tax due with the fiLing of this return. Do NOT separateLy fiLe Form 990 with the InternaL Revenue Service. Doing so wiLL deLay the processing of your return. We must receive your signed form before we can eLectronicaLLy transmit your return, which is due on or before November 15, 2018. We wouLd appreciate you returning this form as soon as possibLe as this wiLL expedite the processing of your return. The InternaL Revenue Service wiLL notify us when your return is accepted. Your return is not considered fiLed untiL the InternaL Revenue Service confirms their acceptance, which may occur after the due date of your return. BDOh th brand nr frFh [Unt rI'l n1fi a IfFIe [U!Mmb I Fun Form IRS e-file Signature Authorization for an Exempt Organization 8879-EO I For calendar year 2017, or fiscal year beginning I Department of the Treasury Internal Revenue Service Name of exempt organization OMB No. 1545-1878 , 2017, and ending , 20 À¾µ» Do not send to the IRS. Keep for your records. Go to www.irs.gov/Form8879EO for the latest information. Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Name and title of officer MICHELLE BLOODWORTH, PRESIDENT/CEO Type of Return and Return Information (Whole Dollars Only) Part I Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you check the box on line 1a, 2a, 3a, 4a, or 5a, below, and the amount on that line for the return being filed with this form was blank, then leave line 1b, 2b, 3b, 4b, or 5b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than one line in Part I. 1a 2a 3a 4a 5a I X Form 990 check here Form 990-EZ check here Form 1120-POL check here Form 990-PF check here Form 8868 check here I I I I mmm mmmmmmmmmmm mmmmmmmmmmmmm m mmmmmmmmmmmmmmmmmm b Total revenue, if any (Form 990, Part VIII, column (A), line 12) b Total revenue, if any (Form 990-EZ, line 9) b Total tax (Form 1120-POL, line 22) b Tax based on investment income (Form 990-PF, Part VI, line 5) b Balance Due (Form 8868, line 3c) 5,035,431. 1b 2b 3b 4b 5b Declaration and Signature Authorization of Officer Part II Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2017 electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the organization's federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the organization's electronic return and, if applicable, the organization's consent to electronic funds withdrawal. Officer's PIN: check one box only X I authorize BDO USA, LLP 1 4 2 5 9 to enter my PIN ERO firm name as my signature Enter five numbers, but do not enter all zeros on the organization's tax year 2017 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen. As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2017 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen. I Certification and Authentication Officer's signature Part III Date ERO's EFIN/PIN. Enter your six-digit electronic filing identification number (EFIN) followed by your five-digit self-selected PIN. I 11/9/2018 5 4 6 2 1 8 1 3 5 3 8 Do not enter all zeros I certify that the above numeric entry is my PIN, which is my signature on the 2017 electronically filed return for the organization indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. ERO's signature I Date I ERO Must Retain This Form - See Instructions Do Not Submit This Form To the IRS Unless Requested To Do So For Paperwork Reduction Act Notice, see back of form. Form 8879-EO (2017) JSA 7E1676 1.000 11/8/2018 10:08:51 A PAGE 1 Form 990 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) À¾µ» Do not enter social security numbers on this form as it may be made public. Open to Public I Department of the Treasury Internal Revenue Service I Go to www.irs.gov/Form990 for instructions and the latest information. , 20 D Employer identification number C Name of organization Check if applicable: X AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Address change Doing business as Name change Number and street (or P.O. box if mail is not delivered to street address) Initial return Final return/ terminated Amended return Application pending Inspection , 2017, and ending A For the 2017 calendar year, or tax year beginning B OMB No. 1545-0047 Return of Organization Exempt From Income Tax 4601 N. FAIRFAX DRIVE 52-1799853 E Telephone number Room/suite 1050 (202 ) 459-4800 City or town, state or province, country, and ZIP or foreign postal code ARLINGTON, VA 22203 G Gross receipts $ 5,035,431. H(a) Is this a group return for Yes X No MICHELLE BLOODWORTH subordinates? 4601 N. FAIRFAX DR, STE 1050 ARLINGTON, VA 22203 Yes No H(b) Are all subordinates included? If "No," attach a list. (see instructions) X 501(c) ( 6 ) Tax-exempt status: I (insert no.) 4947(a)(1) or 527 501(c)(3) WWW.AMERICASPOWER.ORG J Website: H(c) Group exemption number VA K Form of organization: X Corporation Trust Association Other L Year of formation: 1992 M State of legal domicile: Summary Part I 1 Briefly describe the organization's mission or most significant activities: ADVOCATE PUBLIC POLICIES THAT ADVANCE ENVIRONMENTAL IMPROVEMENT, ECONOMIC PROSPERITY, & ENERGY SECURITY. F Name and address of principal officer: J Activities & Governance I 2 3 4 5 6 7a b Check this box I I I if the organization discontinued its operations or disposed of more than 25% of its net assets. mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmmmmmmmmmmm 9,805,700. mmmmmmmmmmmmmmmmmmmmmmmmm 1,173. mmmmmmmmmmmmmmmmm 1,706. m m m m m mm mm mm mm mm mm mm 9,808,579. 0. mmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmmm 4,334,666. mmmmmmm 0. m m m m m m m m m m 0.m m m m m m m I mmmmmmmmmmmmmmmm 7,172,393. 11,507,059. m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m -1,698,480. 6,842,113. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 1,647,694. m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm 5,194,419. 23. 23. 8. 21. 0. 3 4 5 6 7a 7b Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2017 (Part V, line 2a) Total number of volunteers (estimate if necessary) Total unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, line 34 Net Assets or Fund Balances Expenses Revenue Prior Year 8 9 10 11 12 13 14 15 16 a b 17 18 19 Current Year 0. 5,012,617. 10,804. 12,010. 5,035,431. 0. 0. 1,892,840. 0. Contributions and grants (Part VIII, line 1h) Program service revenue (Part VIII, line 2g) Investment income (Part VIII, column (A), lines 3, 4, and 7d) Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) Professional fundraising fees (Part IX, column (A), line 11e) Total fundraising expenses (Part IX, column (D), line 25) 3,267,132. 5,159,972. -124,541. Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12 Beginning of Current Year 20 21 22 Total assets (Part X, line 16) End of Year 5,659,722. 589,844. 5,069,878. Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 Part II Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Here M M MICHELLE BLOODWORTH 11/9/2018 Signature of officer Date PRESIDENT/CEO Type or print name and title Print/Type preparer's name Preparer's signature Firm's address Date 11/8/18 Paid MARC BERGER Preparer BDO Firm's name Use Only I I For Paperwork Reduction Act Notice, see the separate instructions. PTIN P01871563 13-5381590 703-893-0600 X Yes No Form 990 (2017) I mmmmmmmmmmmmmmmmmmmm USA, LLP 8401 GREENSBORO DRIVE, #800 MCLEAN, VA 22102 May the IRS discuss this return with the preparer shown above? (see instructions) Check if self-employed Firm's EIN Phone no. JSA 7E1010 1.000 11/8/2018 10:08:51 AM PAGE 2 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Page Part III 1 Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III Briefly describe the organization's mission: mmmmmmmmmmmmmmmmmmmmmmmm 2 X ATTACHMENT 1 2 3 4 Did the organization undertake any significant program services during the year which were not listed on the X No prior Form 990 or 990-EZ? Yes If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program X No services? Yes If "Yes," describe these changes on Schedule O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 4a (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) FEDERAL POLICY AND ADVOCACY: ACCCE ADVOCATES ON BEHALF OF THE COAL-BASED ELECTRICITY INDUSTRY AT THE FEDERAL LEVEL, AS WELL AS IN THE STATES. ACCCE CONDUCTS POLICY ANALYSIS AND DEVELOPS FACTUAL MATERIALS TO EXPLAIN THE BENEFITS OF THE COAL FLEET AND THE EFFECTS OF THE PUBLIC POLICIES ON COAL-BASED ELECTRICITY AND ELECTRICITY CONSUMERS. THESE MATERIALS ARE USED BY ACCCE STAFF AND ACCCE MEMBER COMPANIES TO EDUCATE CONGRESS, THE EXECUTIVE BRANCH, ELECTED AND APPOINTED STATE OFFICIALS, AND MANY OTHER STAKEHOLDERS. 4b (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) including grants of $ ) (Revenue $ ) ATTACHMENT 2 4c (Code: ) (Expenses $ ATTACHMENT 3 4d Other program services (Describe in Schedule O.) (Expenses $ including grants of $ 4e Total program service expenses JSA 7E1020 1.000 I 11/8/2018 ) (Revenue $ ) Form 10:08:51 AM 990 (2017) PAGE 3 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Part IV Page Yes 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm 2 3 4 5 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 6 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 7 8 9 mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmm 10 11 a b c d 3 Checklist of Required Schedules mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m mmmmmmmmmmm mmmmmmmmmmmmm e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X No 1 2 X X 3 X 4 5 X 6 X 7 X 8 X 9 X 10 X 11a X 11b X 11c X X 11d 11e X 11f X 12a X 12 a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14 a Did the organization maintain an office, employees, or agents outside of the United States? b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 12b 13 14a X X X 14b X 15 X 16 X 17 X 18 X 19 Form X 990 (2017) JSA 7E1021 1.000 11/8/2018 10:08:51 AM PAGE 4 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Part IV 20 a b 21 22 23 Page mmmmmmmmmmmmm mmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 Did the organization have a controlled entity within the meaning of section 512(b)(13)? If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 24 a b c d 25 a b mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 26 27 28 a b c 29 30 31 32 33 34 35 a b 36 37 Yes No 20a 20b X 21 X 22 X 23 24a 24b X X 24c 24d 25a 25b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 26 X mmmmmmmmmmmmmmm 27 X 28a X 28b X 28c 29 X X 30 X 31 X 32 X 33 X 34 35a X X mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 38 4 Checklist of Required Schedules (continued) 35b 36 37 38 Form X X 990 (2017) JSA 7E1030 1.000 11/8/2018 10:08:51 AM PAGE 5 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Part V Page mmmmmmmmmmmmmmmmmmmmm 25 mmmmmmmmmm 0. mmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 8 mm X mmmmmmm X mmmmmmmmmmm mmmmmmmm Yes 1a 1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable 1b b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax 2a Statements, filed for the calendar year ending with or within the year covered by this return b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) 3 a Did the organization have unrelated business gross income of $1,000 or more during the year? b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation in Schedule O 4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? b If "Yes," enter the name of the foreign country: 5a b c 6a b 7 a b c d e f g h 8 9 a b 10 a b No 1c 2b 3a 3b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 4a X 5a 5b 5c X X m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm 7a 7b See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? If "Yes" to line 5a or 5b, did the organization file Form 8886-T? Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? 7d If "Yes," indicate the number of Forms 8282 filed during the year mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmm mm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmm mmmmmmmmmmmmmmmmmm Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? Sponsoring organizations maintaining donor advised funds. Did the sponsoring organization make any taxable distributions under section 4966? Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? Section 501(c)(7) organizations. Enter: 10a Initiation fees and capital contributions included on Part VIII, line 12 10b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities Section 501(c)(12) organizations. Enter: 11a a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources 11b against amounts due or received from them.) 12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12b b If "Yes," enter the amount of tax-exempt interest received or accrued during the year 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which 13b the organization is licensed to issue qualified health plans 13c c Enter the amount of reserves on hand 11 5 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V mmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm m m m m m m m m m m m mmmmmm 14 a Did the organization receive any payments for indoor tanning services during the tax year? b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O JSA 7E1040 1.000 6a X 6b X 7c 7e 7f 7g 7h 8 9a 9b 12a 13a 14a 14b Form 11/8/2018 10:08:51 AM X 990 (2017) PAGE 6 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Page 6 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" Form 990 (2017) Part VI mmmmmmmmmmmmmmmmmmmmmmmm response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI X Section A. Governing Body and Management 1a Enter the number of voting members of the governing body at the end of the tax year mmmmm Yes 1a No 23 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O. mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 23 1b b Enter the number of voting members included in line 1a, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 6 Did the organization have members or stockholders? 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? b Each committee with authority to act on behalf of the governing body? 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses in Schedule O mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm 2 X 3 4 5 6 X X X X 7a X X 7b X X 8a 8b X 9 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) mmmmmmmmmmmmmmmmmmmmmmmmmm mmm m mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm 10 a Did the organization have local chapters, branches, or affiliates? b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe in Schedule O the process, if any, used by the organization to review this Form 990. 12 a Did the organization have a written conflict of interest policy? If "No," go to line 13 b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done 13 Did the organization have a written whistleblower policy? 14 Did the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official b Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions). 16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm I Section C. Disclosure Yes X 10a 10b 11a X 12a X 12b X 12c 13 14 X X X 15a 15b X X 16a No X 16b 17 18 List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. X Upon request Own website Another's website Other (explain in Schedule O) 19 Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records: 20 MICHELLE BLOODWORTH 4601 N. FAIRFAX DRIVE, STE 1050 ARLINGTON, VA 22203 JSA 7E1042 1.000 202-459-4800 I Form 11/8/2018 10:08:51 AM 990 (2017) PAGE 7 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Page 7 Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Form 990 (2017) Part VII Check if Schedule O contains a response or note to any line in this Part VII mmmmmmmmmmmmmmmmmmmmmmmmmmmm Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. % % % % % List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees, if any. See instructions for definition of "key employee." List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) (A) Position (B) Name and Title Former Highest compensated employee 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. Key employee DIRECTOR (2) NICHOLAS K. AKINS DIRECTOR (3) DAVID TUDOR DIRECTOR (4) MATTHEW K. ROSE DIRECTOR (5) PATRICK O'LOUGHLIN DIRECTOR (6) MARK FILLIPITCH DIRECTOR (7) MATT RICKETTS DIRECTOR (8) JOSH HELBIG DIRECTOR (9) FRANK CALANDRA, JR DIRECTOR (10) DOUG BLOM DIRECTOR (11) ROBERT MURRAY DIRECTOR (12) KEVIN J. CRAIG DIRECTOR (13) JAMES SQUIRES DIRECTOR (14) MIKE SMITH DIRECTOR Officer (1) JOSEPH W. CRAFT, III Institutional trustee Individual trustee or director (do not check more than one Average box, unless person is both an hours per week (list any officer and a director/trustee) hours for related organizations below dotted line) (D) (E) (F) Reportable compensation from the organization (W-2/1099-MISC) Reportable compensation from related organizations (W-2/1099-MISC) Estimated amount of other compensation from the organization and related organizations X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. Form JSA 7E1041 1.000 11/8/2018 10:08:51 AM 0. 990 (2017) PAGE 8 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Part VII Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and title (B) (C) Average Position (do not check more than one box, unless person is both an officer and a director/trustee) hours per week (list any hours for Former Highest compensated employee 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 1.00 0. 50.00 0. 50.00 0. Key employee ( 15) KEMAL WILLIAMSON DIRECTOR ( 16) GARY SMITH DIRECTOR ( 17) DON GASTON DIRECTOR ( 18) STEVE CHANCELLOR DIRECTOR ( 19) CHRISTOPHER WOMACK DIRECTOR ( 20) JAMES M. FOOTE DIRECTOR ( 21) LANCE FRITZ DIRECTOR ( 22) MERI SANDLIN DIRECTOR ( 23) ROBERT BERRY DIRECTOR ( 24) PAUL BAILEY CEO & PRESIDENT ( 25) MICHELLE BLOODWORTH CHIEF OPERATING OFFICER Officer line) Institutional trustee below dotted Individual trustee or director related organizations (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 852,860. 0. 48,730. X 410,000. 0. 0. 0. 0. 12,475. 0. 132,297. 132,297. m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I m m m m m m m m m m m m m m m m m m m m m m m m m m m m II I 1b c d 2 0. Sub-total 2,332,620. Total from continuation sheets to Part VII, Section A 2,332,620. Total (add lines 1b and 1c) Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 6 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual mmmmmmmmmmmmmmmmmmmmmmmmmm 3 X For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual 4 X Yes No 4 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 5 (A) Name and business address (B) Description of services X (C) Compensation ATTACHMENT 4 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 8 I JSA 7E1055 1.000 11/8/2018 10:08:51 AM Form 990 (2017) PAGE 9 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Part VII Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and title (B) (C) Average Position (do not check more than one box, unless person is both an officer and a director/trustee) hours per week (list any hours for Former Highest compensated employee 50.00 0. 50.00 0. 50.00 0. 50.00 0. Key employee ( 26) MITCH BAER ASSOCIATE VP, POLICY ANALYSIS ( 27) KATHERINE SIGLER ASSOCIATE VP, OPERATIONS & HR ( 28) VICTORIA SULLIVAN ASSOCIATE VP , FEDERAL AFFAIRS ( 29) ROBERT DUNCAN FORMER CEO & PRESIDENT Officer line) Institutional trustee below dotted Individual trustee or director related organizations (D) (E) Reportable Reportable compensation compensation from from related the organizations organization (W-2/1099-MISC) (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations X 225,392. 0. 9,182. X 123,173. 0. 12,635. X 271,195. 0. 49,275. 450,000. 0. 0. X m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I m m m m m m m m m m m m m m m m m m m m m m m m m m m m II I 1b c d 2 Sub-total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 6 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual mmmmmmmmmmmmmmmmmmmmmmmmmm 3 X For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual 4 X Yes No 4 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. 5 (A) Name and business address 2 (B) Description of services X (C) Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization I JSA 7E1055 1.000 11/8/2018 10:08:51 AM Form 990 (2017) PAGE 10 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Statement of Revenue Form 990 (2017) Part VIII Check if Schedule O contains a response or note to any line in this Part VIII Contributions, Gifts, Grants Program Service Revenue and Other Similar Amounts (A) Total revenue mmmmmmmm mmmmmmmmmm mmmmmmmmm mmmmmmmm mm m mmmmmmmmmmmmmmmmmmI Federated campaigns 1a b Membership dues 1b c Fundraising events 1c d Related organizations 1d e Government grants (contributions) 1e f All other contributions, gifts, grants, 1a Page 9 mmmmmmmmmmmmmmmmmmmmmmmm (B) Related or exempt function revenue (C) Unrelated business revenue (D) Revenue excluded from tax under sections 512-514 1f and similar amounts not included above g h 52-1799853 Noncash contributions included in lines 1a-1f: $ Total. Add lines 1a-1f 0. Business Code 2a MEMBER DUES 900099 5,012,617. 5,012,617. b c d e f g m m m m m m mm mm mm mm mm m m m m m m m I mmmmmmmmmmmmmmmmI m m m m m m m m m m m m m m m m m m m m m m m mm II mmmmmmmm mmm m mm m m m m m m m m m m m m m m m I All other program service revenue Total. Add lines 2a-2f Investment 3 income (including dividends, and other similar amounts) 4 5 Income from investment of tax-exempt bond proceeds Royalties 6a (i) Real (ii) Personal (i) Securities (ii) Other 10,804. 10,804. 0. 0. Gross rents b Less: rental expenses c d Rental income or (loss) Net rental income or (loss) Gross amount from sales of 7a 5,012,617. interest, 0. assets other than inventory b mmmm m m mm mm mm mm mm m m m m m m m m m m m m m m m Less: cost or other basis and sales expenses Other Revenue c d 8a Gain or (loss) Net gain or (loss) I 0. Gross income from fundraising events (not including $ mmmmmmmmmmm mmmmmmmmmm mmmmmmm I mmmmmmmmmmm mmmmmmmmmm mmmmmmm I mmmmmmmmm mmmmmmmmmmmmmmmmm I of contributions reported on line 1c). See Part IV, line 18 b c 9a b c 10a b c b Less: direct expenses Net income or (loss) from fundraising events Gross income from gaming activities. See Part IV, line 19 Gross sales of inventory, returns and allowances 0. less a b Less: cost of goods sold Net income or (loss) from sales of inventory OTHER INCOME 0. a b Less: direct expenses Net income or (loss) from gaming activities Miscellaneous Revenue 11a a 0. Business Code 900099 12,010. 12,010. b c mmmmmmmmmmmmm m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I I d All other revenue e Total. Add lines 11a-11d Total revenue. See instructions. 12 JSA 7E1051 1.000 11/8/2018 10:08:51 AM 12,010. 5,035,431. 5,035,431. Form 990 (2017) PAGE 11 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Part IX Statement of Functional Expenses Form 990 (2017) 52-1799853 Page 10 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX mmmmmmmmmmmmmmmmmmmmmmmm Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII. (A) Total expenses mmmm mmmmmmmmm (B) Program service expenses (C) Management and general expenses (D) Fundraising expenses 1 Grants and other assistance to domestic organizations 0. and domestic governments. See Part IV, line 21 2 Grants and other assistance individuals. See Part IV, line 22 to domestic 0. 3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 mmmmm mmmmmmmmm mmmmmmmmmm 0. 0. 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 1,324,065. 6 Compensation not included above, to disqualified mmmmmm mmmmmmmmmmmm persons (as defined under section 4958(f)(1)) and 0. 447,875. persons described in section 4958(c)(3)(B) 7 Other salaries and wages 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) 38,972. 23,110. 58,818. mmmmmmmmmmmm mmmmmmmmmmmmmmmmmm m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm m mmmmmmmmm mmmmmm m m m m m mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm 9 Other employee benefits 10 Payroll taxes Fees for services (non-employees): a Management 11 b Legal 0. 129,651. 129,198. 0. 0. 0. c Accounting d Lobbying e Professional fundraising services. See Part IV, line 17 f Investment management fees g Other. (If line 11g amount exceeds 10% of line 25, column 21,901. 0. 111,976. 135,151. 0. 103,572. 102,553. (A) amount, list line 11g expenses on Schedule O.) 12 Advertising and promotion 13 Office expenses 14 Information technology 15 Royalties 16 Occupancy 17 Travel 18 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest 21 Payments to affiliates 22 Depreciation, depletion, and amortization 23 Insurance 24 Other 0. 0. 0. 0. 3,548. 29,242. mmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmm expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) a STATE AND FEDERAL AFFAIRS PROGRAMS c MISCELLANEOUS d LEASE TERMINATION FEES b COMMUNICATIONS e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720) 2,109,103. 309,248. 64,405. 8,792. 8,792. 5,159,972. m Im m m m m m JSA 7E1052 1.000 0. Form 11/8/2018 10:08:51 AM 990 (2017) PAGE 12 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Net Assets or Fund Balances Liabilities Assets Part X Page Balance Sheet Check if Schedule O contains a response or note to any line in this Part X mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 2 3 4 5 Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net Accounts receivable, net Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions). Complete Part II of Schedule L mmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges Land, buildings, and equipment: cost or 28,557. 10a other basis. Complete Part VI of Schedule D 26,789. 10b b Less: accumulated depreciation 11 Investments - publicly traded securities 12 Investments - other securities. See Part IV, line 11 13 Investments - program-related. See Part IV, line 11 14 Intangible assets 15 Other assets. See Part IV, line 11 16 Total assets. Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 20 Tax-exempt bond liabilities 21 Escrow or custodial account liability. Complete Part IV of Schedule D 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L 23 Secured mortgages and notes payable to unrelated third parties 24 Unsecured notes and loans payable to unrelated third parties 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D Total liabilities. Add lines 17 through 25 26 X and Organizations that follow SFAS 117 (ASC 958), check here complete lines 27 through 29, and lines 33 and 34. 7 8 9 10 a 27 28 29 mmmmmmmmmmmmmmmmmmmmm (A) Beginning of year (B) End of year 0. 6,686,191. 1,913. 0. 1 2 3 4 0. 5,615,978. 341. 0. 0. 5 0. 0. 0. 0. 96,214. 6 7 8 9 0. 0. 0. 41,635. mmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmm 5,316. 10c 0. 11 0. 12 0. 13 0. 14 52,479. 15 6,842,113. 16 953,482. 17 0. 18 629,300. 19 0. 20 0. 21 1,768. 0. 0. 0. 0. 0. 5,659,722. 467,557. 0. 12,500. 0. 0. mmmmmmmmmmmmmm mmmmmmm mmmmmmmmm 0. 22 0. 23 0. 24 0. 0. 0. 64,912. 25 1,647,694. 26 109,787. 589,844. 5,194,419. 27 0. 28 0. 29 5,069,878. 0. 0. m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm I mmmmmmmmmmmmmmmm mmmmmmmm mmmm m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117 (ASC 958), check here complete lines 30 through 34. 30 31 32 33 34 11 Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds Total net assets or fund balances Total liabilities and net assets/fund balances and 30 31 32 5,194,419. 33 6,842,113. 34 5,069,878. 5,659,722. Form 990 (2017) JSA 7E1053 1.000 11/8/2018 10:08:51 AM PAGE 13 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Form 990 (2017) Part XI 1 2 3 4 5 6 7 8 9 10 Page m m m m m m m m m m m m m m m 5,035,431. mmmmm mmmmmmmmmmmmmmmmmmmmmmm 5,159,972. mmmmmmmmmmmmmmmmmmmmmmm -124,541. mmmmmmmmmmmmmmmmmmmmmmmmmm 5,194,419. mmmmm 0. mmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0. mmmmmmmmmmmmmmmm 5,069,878. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Financial Statements and Reporting X Check if Schedule O contains a response or note to any line in this Part XII m m m m m m m m m m m m m m m m m m m Total revenue (must equal Part VIII, column (A), line 12) Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments Other changes in net assets or fund balances (explain in Schedule O) Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B)) Part XII 1 2 3 4 5 6 7 8 9 10 Yes 1 12 Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI No X Accrual Accounting method used to prepare the Form 990: Cash Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O. mmmmmmm 2a mmmmmmmmmmmmmm 2b X 2c X 2 a Were the organization's financial statements compiled or reviewed by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant? If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: X Separate basis Consolidated basis X Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. 3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 3a X 3b Form 990 (2017) JSA 7E1054 1.000 11/8/2018 10:08:51 AM PAGE 14 Political Campaign and Lobbying Activities SCHEDULE C OMB No. 1545-0047 (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service % % % % % % I À¾µ» For Organizations Exempt From Income Tax Under section 501(c) and section 527 I Complete if the organization is described below. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information. I Open to Public Inspection If the organization answered "Yes," on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B. Section 527 organizations: Complete Part I-A only. If the organization answered "Yes," on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then Section 501(c)(4), (5), or (6) organizations: Complete Part III. Name of organization Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Complete if the organization is exempt under section 501(c) or is a section 527 organization. Part I-A 1 2 3 Provide a description of the organization's direct and indirect political campaign activities in Part IV. (see instructions for definition of "political campaign activities") Political campaign activity expenditures (see instructions) $ Volunteer hours for political campaign activities (see instructions) m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm Im Part I-B 1 2 3 4a b Complete if the organization is exempt under section 501(c)(3). mmmmmm I mm m m m m m m m m Im m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? Was a correction made? If "Yes," describe in Part IV. Part I-C $ $ Yes No Yes No Complete if the organization is exempt under section 501(c), except section 501(c)(3). mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 Enter the amount directly expended by the filing organization for section 527 exempt function activities $ 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities $ 3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b $ Did the filing organization file Form 1120-POL for this year? Yes No Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. 4 5 (a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-. (1) (2) (3) (4) (5) (6) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1264 1.000 11/8/2018 10:08:51 AM PAGE 15 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). Schedule C (Form 990 or 990-EZ) 2017 Part II-A I Check I A Check B 1a b c d e f Page 2 if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). if the filing organization checked box A and "limited control" provisions apply. Limits on Lobbying Expenditures (a) Filing (The term "expenditures" means amounts paid or incurred.) organization's totals mmmmm m m m m m m m m m m m m m m m m mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm (b) Affiliated group totals Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) Other exempt purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount. Enter the amount from the following table in both columns. If the amount on line 1e, column (a) or (b) is: The lobbying nontaxable amount is: g h i j Not over $500,000 20% of the amount on line 1e. Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000. Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000. Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000. Over $17,000,000 $1,000,000. mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Grassroots nontaxable amount (enter 25% of line 1f) Subtract line 1g from line 1a. If zero or less, enter -0Subtract line 1f from line 1c. If zero or less, enter -0If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? Yes 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) No Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) (a) 2014 (b) 2015 (c) 2016 (d) 2017 (e) Total 2a Lobbying nontaxable amount b Lobbying ceiling amount (150% of line 2a, column (e)) c Total lobbying expenditures d Grassroots nontaxable amount e Grassroots ceiling amount (150% of line 2d, column (e)) f Grassroots lobbying expenditures Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1265 1.000 11/8/2018 10:08:51 AM PAGE 16 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Page Schedule C (Form 990 or 990-EZ) 2017 Part II-B For each "Yes," response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity. 1 a b c d e f g h i j 2a b c d (a) Yes (b) No Amount During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Volunteers? Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? Media advertisements? Mailings to members, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact with legislators, their staffs, government officials, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? Other activities? Total. Add lines 1c through 1i Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes," enter the amount of any tax incurred under section 4912 If "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmm mmmm m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmm mmmmmmmmmmmmmmmmm m m m mm mm Part III-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year? 1 2 3 3 Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). Yes 1 2 3 No X X X Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No," OR (b) Part III-A, line 3, is answered "Yes." 5,012,617. 1 Dues, assessments and similar amounts from members Part III-B mmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 2 a b c 3 4 5 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for w hich the section 527(f) tax was paid). Current year Carryover from last year Total Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? Taxable amount of lobbying and political expenditures (see instructions) Part IV mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmm m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm 2a 2b 2c 3 268,515. -615,832. -347,317. 501,262. 4 5 -848,579. Supplemental Information Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions); and Part II-B, line 1. Also, complete this part for any additional information. Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1266 1.000 11/8/2018 10:08:51 AM PAGE 17 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Schedule C (Form 990 or 990-EZ) 2017 Part IV 52-1799853 Page 4 Supplemental Information (continued) Schedule C (Form 990 or 990-EZ) 2017 JSA 7E1500 1.000 11/8/2018 10:08:51 AM PAGE 18 SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Service Name of the organization OMB No. 1545-0047 Supplemental Financial Statements I I Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. À¾µ» Attach to Form 990. Go to www.irs.gov/Form990 for instructions and the latest information. Open to Public Inspection I Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Part I Complete if the organization answered "Yes" on Form 990, Part IV, line 6. mmmmmmmmmmm mm mmmmmmmmmm (a) Donor advised funds (b) Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? 1 2 3 4 5 6 Part II 1 2 a b c d 3 mmmmmmmmmmm Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes No Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation Held at the End of the Tax Year easement on the last day of the tax year. 2a Total number of conservation easements 2b Total acreage restricted by conservation easements 2c Number of conservation easements on a certified historic structure included in (a) Number of conservation easements included in (c) acquired after 7/25/06, and not on a 2d historic structure listed in the National Register Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmmmmmmmm I 4 5 I mmmmmmmmmmmmmmmmmmmmmm 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? Yes In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. I I 9 $ Part III 1a b 2 a b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm No Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items. If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenue included on Form 990, Part VIII, line 1 $ (ii) Assets included in Form 990, Part X $ If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: Revenue included on Form 990, Part VIII, line 1 $ Assets included in Form 990, Part X $ mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m II m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm II For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2017 JSA 7E1268 2.000 11/8/2018 10:08:51 AM PAGE 19 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Schedule D (Form 990) 2017 Part III Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): a Public exhibition d Loan or exchange programs b Scholarly research e Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? Yes No 3 mmmmmm Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount c Beginning balance 1c d Additions during the year 1d e Distributions during the year 1e f Ending balance 1f 2 a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? b If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes No Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Part V mmmmmmmmmm Endowment Funds. Complete if the organization answered “Yes” on Form 990, Part IV, line 10. (a) Current year mmmm mmmmmmmmmmm mmmmmmmmmmmmm mmmmmm mmmmmmmmmmm mmmmm mmmmmmmm (b) Prior year (c) Two years back (d) Three years back 1 a Beginning of year balance b Contributions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance 2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: a Board designated or quasi-endowment % b Permanent endowment % c Temporarily restricted endowment % The percentages on lines 2a, 2b, and 2c should equal 100%. 3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations (ii) related organizations b If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? 4 Describe in Part XIII the intended uses of the organization's endowment funds. I I I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm Part VI Yes No 3a(i) 3a(ii) 3b Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm (a) Cost or other basis (b) Cost or other basis (c) Accumulated (investment) (other) depreciation Land Buildings Leasehold improvements 28,557. Equipment Other Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) 1a b c d e (e) Four years back 26,789. m m m m m m mI (d) Book value 1,768. 1,768. Schedule D (Form 990) 2017 JSA 7E1269 1.000 11/8/2018 10:08:51 AM PAGE 20 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Schedule D (Form 990) 2017 Part VII Page (a) Description of security or category (including name of security) (b) Book value mmmmmmmmmmmmmmmmm mmmmmmmmmmmmm (1) Financial derivatives (2) Closely-held equity interests (3) Other (A) (B) (C) (D) (E) (F) (G) (H) Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) Part VIII (c) Method of valuation: Cost or end-of-year market value I Investments - Program Related. Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) Part IX (c) Method of valuation: Cost or end-of-year market value I Other Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) Part X (b) Book value mmmmmmmmmmmmmmmmmmmmmmmmmm I Other Liabilities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability 1. 3 Investments - Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (b) Book value (1) Federal income taxes (2) ACCRUED EMPLOYEE BENEFITS (3) (4) (5) (6) (7) (8) (9) 109,787. Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) I 109,787. 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII JSA 7E1270 1.000 X Schedule D (Form 990) 2017 11/8/2018 10:08:51 AM PAGE 21 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Schedule D (Form 990) 2017 Part XI 1 2 a b c d e 3 4 a b c 5 mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12: Net unrealized gains (losses) on investments Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIII.) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) Add lines 4a and 4b Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) Part XII 1 2 a b c d e 3 4 a b c 5 Page 1 5,035,431. 2e 3 5,035,431. 4c 5 5,035,431. 2a 2b 2c 2d 4a 4b Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25: Donated services and use of facilities Prior year adjustments Other losses Other (Describe in Part XIII.) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) Add lines 4a and 4b Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) Part XIII 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. 1 5,159,972. 2e 3 5,159,972. 4c 5 5,159,972. 2a 2b 2c 2d 4a 4b Supplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. SEE PAGE 5 Schedule D (Form 990) 2017 JSA 7E1271 1.000 11/8/2018 10:08:51 AM PAGE 22 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Supplemental Information (continued) Schedule D (Form 990) 2017 Part XIII 52-1799853 Page 5 SCH D PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF AN ORGANIZATION TO EVALUATE INCOME TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE AN INCOME TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THE INCOME POSITIONS TAKEN BY ACCCE AND CONCLUDED THAT AS OF DECEMBER 31, 2017, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. Schedule D (Form 990) 2017 JSA 7E1226 1.000 11/8/2018 10:08:51 AM PAGE 23 Compensation Information SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service Name of the organization OMB No. 1545-0047 À¾µ» For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Attach to Form 990. Go to www.irs.gov/Form990 for instructions and the latest information. I I I Open to Public Inspection Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Part I Questions Regarding Compensation 52-1799853 Yes No 1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Travel for companions Tax indemnification and gross-up payments Discretionary spending account Housing allowance or residence for personal use Payments for business use of personal residence Health or social club dues or initiation fees Personal services (such as, maid, chauffeur, chef) b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X Compensation committee X Independent compensation consultant X Form 990 of other organizations X X W ritten employment contract Compensation survey or study Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? b Participate in, or receive payment from, a supplemental nonqualified retirement plan? c Participate in, or receive payment from, an equity-based compensation arrangement? If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm mmmmmmmmmmmmmmm 5 a b 6 a b 7 8 9 2 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. 3 4 1b Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: The organization? Any related organization? If "Yes" on line 5a or 5b, describe in Part III. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: The organization? Any related organization? If "Yes" on line 6a or 6b, describe in Part III. 4a 4b 4c mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 5a 5b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 6a 6b mmmmmmmmmmmmmmmmmmmmmmmm For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed payments not described on lines 5 and 6? If "Yes," describe in Part III Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For Paperwork Reduction Act Notice, see the Instructions for Form 990. X X X 7 8 9 Schedule J (Form 990) 2017 JSA 7E1290 1.000 11/8/2018 10:08:51 AM PAGE 24 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 Schedule J (Form 990) 2017 Part II Page 2 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. Note: The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual. (B) Breakdown of W-2 and/or 1099-MISC compensation (i) Base compensation (A) Name and Title ROBERT DUNCAN (i) FORMER CEO & PRESIDENT (ii) 1 MITCH BAER (i) ASSOCIATE VP, POLICY ANALYSIS (ii) 2 PAUL BAILEY (i) CEO & PRESIDENT (ii) 3 MICHELLE BLOODWORTH (i) CHIEF OPERATING OFFICER (ii) 4 VICTORIA SULLIVAN (i) 5 ASSOCIATE VP , FEDERAL AFFAIRS (ii) 6 (ii) 7 (ii) 8 (ii) 9 (ii) 10 (ii) 11 (ii) 12 (ii) 13 (ii) 14 (ii) 15 (ii) 16 (ii) 0. 0. 169,292. 0. 505,988. 0. 275,000. 0. 193,007. 0. (ii) Bonus & incentive compensation 450,000. 0. 56,100. 0. 346,872. 0. 135,000. 0. 78,188. 0. (C) Retirement and other deferred compensation (iii) Other reportable compensation 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 7,650. 0. 24,300. 0. 9,900. 0. 17,371. 0. (D) Nontaxable benefits 0. 0. 1,532. 0. 24,430. 0. 2,575. 0. 31,904. 0. (E) Total of columns (B)(i)-(D) 450,000. 0. 234,574. 0. 901,590. 0. 422,475. 0. 320,470. 0. (F) Compensation in column (B) reported as deferred on prior Form 990 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) Schedule J (Form 990) 2017 JSA 7E1291 1.000 11/8/2018 10:08:51 AM PAGE 25 AMERICAN COALITION FOR CLEAN COAL ELECTRICITY Schedule J (Form 990) 2017 52-1799853 Page 3 Part III Supplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. Schedule J (Form 990) 2017 JSA 7E1505 1.000 11/8/2018 10:08:51 AM PAGE 26 Supplemental Information to Form 990 or 990-EZ SCHEDULE O (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization I OMB No. 1545-0047 À¾µ» Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. I Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Open to Public Inspection Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 FORM 990, PART VI, SECTION A, LINE 1: THE BOARD OF DIRECTORS ANNUALLY APPOINTS A COMMITTEE OF THE BOARD CALLED THE LEADERSHIP COUNCIL. TO THE EXTENT PERMITTED BY THE D.C NONPROFIT CORPORATION ACT, THE ARTICLES OF INCORPORATION, AND BYLAWS, THE LEADERSHIP COUNCIL HAS AND EXERCISES THE AUTHORITY OF THE BOARD OF DIRECTORS BY MAKING RAPID GOVERNANCE OR POLICY DECISIONS WHEN IT IS NOT POSSIBLE TO HAVE A BROADER DISCUSSION WITH THE FULL BOARD OF DIRECTORS; AND TAKES SUCH OTHER ACTIONS AS MAY BE AUTHORIZED BY THE BOARD OF DIRECTORS. THE LEADERSHIP COUNCIL IS COMPRISED OF BOARD MEMBERS SERVING BY VIRTUE OF OFFICE, TO INCLUDE THE BOARD CHAIRMAN, THE VICE CHAIRMAN, THE IMMEDIATE-PAST BOARD CHAIRMAN, THE CO-CHAIRS OF THE POLICY COMMITTEE, AND THE CO-CHAIRS OF THE COMMUNICATIONS COMMITTEE. ADDITIONAL AT-LARGE SEATS ARE FILLED AS NECESSARY TO FULFILL THE CORPORATION'S INDUSTRY REPRESENTATION GUIDELINES. FORM 990 PART VI, SECTION A, LINE 6: THE ORGANIZATION HAS FIVE CLASSES OF MEMBERSHIP. FIRST TIER MEMBERS HAVE A REPRESENTATIVE ON THE BOARD OF DIRECTORS; ARE ELIGIBLE TO SERVE AS CHAIRMAN OR VICE CHAIRMAN OF THE BOARD; ARE ELIGIBLE TO SERVE ON THE LEADERSHIP COUNCIL; AND ARE ELIGIBLE TO SERVE ON, AND TO CHAIR OR CO-CHAIR, ANY COMMITTEES OF THE BOARD OR STANDING COMMITTEES. For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990 or 990-EZ) (2017) JSA 7E1227 7E1227 1.0001.000 11/8/2018 10:08:51 AM PAGE 27 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 SECOND TIER MEMBERS HAVE A REPRESENTATIVE ON THE BOARD OF DIRECTORS; ARE ELIGIBLE TO SERVE AS CHAIRMAN OR VICE CHAIRMAN OF THE BOARD AS NECESSARY TO FULFILL THE CORPORATION'S INDUSTRY REPRESENTATION GUIDELINES; ARE ELIGIBLE TO SERVE ON COMMITTEES OF THE BOARD, INCLUDING THE LEADERSHIP COUNCIL, AS NECESSARY TO FULFILL THE CORPORATION'S INDUSTRY REPRESENTATION GUIDELINES; AND ARE ELIGIBLE TO SERVE ON, AND TO CHAIR OR CO-CHAIR, ANY ACCCE STANDING COMMITTEES, CONSISTENT WITH THE RELEVANT COMMITTEE CHARTER. THIRD TIER MEMBERS HAVE A REPRESENTATIVE ON THE BOARD OF DIRECTORS AND ARE ELIGIBLE TO SERVE ON STANDING COMMITTEES, CONSISTENT WITH THE RELEVANT COMMITTEE CHARTER. CONTRIBUTING MEMBERS ARE NOT ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS, ANY COMMITTEE OF THE BOARD, OR ANY STANDING COMMITTEE. ASSOCIATE MEMBERS ARE NOT ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS, ANY COMMITTEE OF THE BOARD, OR ANY STANDING COMMITTEE. THE BOARD OF DIRECTORS RECEIVES AND APPROVES ALL APPLICATIONS FOR MEMBERSHIP. IN ADDITION, THE BOARD HAS THE RIGHT TO SUSPEND OR EXPEL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A: NEW BOARD MEMBERS AND CONTRIBUTING BOARD MEMBERS ARE APPROVED BY THE BOARD OF DIRECTORS. EACH MEMBER COMPANY THAT IS ELIGIBLE TO ELECT A Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 11/8/2018 10:08:51 AM PAGE 28 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 DIRECTOR SELECTS ITS INDIVIDUAL REPRESENTATIVE TO SERVE ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT OF ACCCE AND BY ACCCE LEGAL COUNSEL BEFORE FILING. THE FORM 990 IS SUBMITTED TO THE ENTIRE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C: ACCCE DISTRIBUTES ITS CONFLICT OF INTEREST POLICY TO THE BOARD OF DIRECTORS ANNUALLY. AS PART OF THE POLICY, BOARD MEMBERS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS. IF ACCCE STAFF ARE MADE AWARE OF ANY SUCH CONFLICTS, THEY PREPARE A PLAN OF ACTION FOR THE BOARD'S CONSIDERATION (E.G. RECUSAL FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS RELEVANT TO THE DISCLOSURE). STAFF ARE SIMILARLY APPRISED OF ACCCE'S POLICY AND THE PRESIDENT IS RESPONSIBLE FOR DETERMINING APPROPRIATE RESOLUTION, WITH INPUT FROM THE BOARD CHAIR AND VICE CHAIR AS APPROPRIATE UNDER ACCCE'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 15: COMPENSATION FOR PRESIDENT AND CEO: IN REVIEWING AND APPROVING THE AMOUNT OF COMPENSATION FOR THE ACCCE PRESIDENT AND CEO, THE ACCCE COMPENSATION COMMITTEE ANNUALLY FOLLOWS THE PROCEDURES REQUIRED BY THE ACCCE COMPENSATION POLICY. AS DISCUSSED BELOW, THE ACCCE COMPENSATION POLICY REQUIRES THE COMPENSATION COMMITTEE TO: (1) APPROVE THE AMOUNT OF COMPENSATION PRIOR TO PAYMENT; (2) USE APPROPRIATE Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 11/8/2018 10:08:51 AM PAGE 29 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 COMPARABILITY DATA WHEN MAKING ITS DETERMINATION; AND (3) CONCURRENTLY DOCUMENT ITS DECISIONS IN WRITING. 1) APPROVAL PRIOR TO COMPENSATION PAYMENT. ANY CHANGES IN COMPENSATION OR AWARD OF BONUS COMPENSATION DETERMINED UNDER THE AUSPICES OF THE COMPENSATION COMMITTEE MUST BE APPROVED BY THE COMPENSATION COMMITTEE IN ADVANCE OF ANY SUCH PAYMENT BEING MADE. 2) COMPARABILITY DATA. WHEN THE COMPENSATION COMMITTEE IS CONSIDERING COMPENSATION TO ACCCE'S PRESIDENT AND CEO, IT MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATES THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN DEVELOPING OR EVALUATING COMPENSATION PACKAGES, THE COMPENSATION COMMITTEE MUST SECURE OR REVIEW DATA THAT DOCUMENTS COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A. EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B. WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C. DOCUMENTED INFORMATION ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D. INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 3) CONCURRENT DOCUMENTATION. THE COMPENSATION COMMITTEE MUST DOCUMENT, WITHIN 30 DAYS OF THE COMPENSATION COMMITTEE'S DETERMINATION, HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. WRITTEN OR Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 11/8/2018 10:08:51 AM PAGE 30 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 ELECTRONIC RECORDS OF THE COMPENSATION COMMITTEE (SUCH AS MEETING MINUTES) MUST NOTE: A. THE TERMS OF THE COMPENSATION AND THE DATE SUCH COMPENSATION DECISIONS WERE MADE; B. THE MEMBERS OF THE COMPENSATION COMMITTEE WHO WERE PRESENT DURING THE DEBATE ON THE COMPENSATION THAT WAS ULTIMATELY APPROVED AND THOSE WHO VOTED IN THIS REGARD; C. THE COMPARABILITY DATA OBTAINED AND RELIED UPON, AND HOW THE DATA WERE OBTAINED; AND D. ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. THE COMPENSATION PROCESS DESCRIBED WAS UNDERTAKEN IN DECEMBER 2016 TO SET COMPENSATION FOR 2017. FORM 990, PART VI, SECTION C, LINE 19: ACCCE COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(6) TO DISCLOSE THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, ACCCE HAS DECIDED NOT TO MAKE SUCH INFORMATION AVAILABLE TO THE GENERAL PUBLIC. Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 11/8/2018 10:08:51 AM PAGE 31 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 FORM 990, PART XII, LINE 2C: ACCCE FINANCIAL COMMITTE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW AND COMPILATION OF ITS FINANCIAL STATEMENTS, AND THE SELECTION OF INDEPENDENT ACCOUNTANTS. ATTACHMENT 1 FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION THE AMERICAN COALITION FOR CLEAN COAL ELECTRICITY (ACCCE) IS THE ONLY NATIONAL TRADE ORGANIZATION WHOSE SOLE MISSION IS TO ADVOCATE AT THE FEDERAL AND STATE LEVELS ON BEHALF OF COAL-FUELED ELECTRICITY AND THE COAL FLEET. TO CARRY OUT OUR MISSION, WE ENGAGE CONSTRUCTIVELY WITH ELECTED AND APPOINTED OFFICIALS, POLICYMAKERS, REGULATORS, STAKEHOLDERS, AND THE PUBLIC. OUR MEMBERSHIP IS COMPRISED OF MAJOR INDUSTRIES - ELECTRICITY GENERATORS, COAL PRODUCERS, RAILROADS, BARGE OPERATORS, AND EQUIPMENT MANUFACTURERS - INVOLVED IN GENERATING ELECTRICITY FROM COAL. ATTACHMENT 2 FORM 990, PART III - PROGRAM SERVICE, LINE 4B STATE ADVOCACY: REGIONAL, STATE, AND LOCAL GOVERNMENT OFFICIALS AND ORGANIZATIONS ENGAGE IN PUBLIC POLICY ACTIVITIES THAT AFFECT THE COAL FLEET. ACCCE STAYS ABREAST OF THESE ACTIVITIES IN MANY STATES, ESPECIALLY STATES WITH SIGNIFICANT COAL PRODUCTION, STATES THAT RELY ON COAL FOR MUCH OF THEIR ELECTRICITY, AND STATES WHERE THERE IS OPPOSITION TO THE COAL FLEET. ACCCE REPRESENTS THE COAL FLEET BEFORE INFLUENTIAL PUBLIC POLICY GROUPS, ESPECIALLY ORGANIZATIONS THAT REPRESENT ELECTED AND APPOINTED STATE OFFICIALS. WHILE ACCCE TYPICALLY ENGAGES POLICYMAKERS ON A VARIETY Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 11/8/2018 10:08:51 AM PAGE 32 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 ATTACHMENT 2 (CONT'D) OF ISSUES, THE MAIN EMPHASIS OF STATE-RELATED ACTIVITIES IN 2017 FOCUSED ON OUTREACH TO EDUCATE STATE OFFICIALS REGARDING THE IMPORTANCE OF MAINTAINING COAL FUELED ELECTRICITY FOR RESILIENCE AND GRID SECURITY. ATTACHMENT 3 FORM 990, PART III - PROGRAM SERVICE, LINE 4C COMMUNICATIONS: ACCCE SEEKS TO EDUCATE THE PUBLIC AND MEDIA THROUGH VARIOUS PLATFORMS, INCLUDING EARNED AND DIGITAL MEDIA REGARDING THE IMPORTANCE OF THE COAL FLEET AND THE IMPORTANT ROLE IT PLAYS IN ENSURING A RESILIENT AND RELIABLE ELECTRIC GRID. ACCCE'S COMMUNICATIONS EFFORTS INCLUDED BOTH REGIONAL AND NATIONAL EFFORTS. A BROAD RANGE OF TACTICS WERE EMPLOYED: - DIGITAL CONTENT: ACCCE PROMOTED DIGITAL CONTENT ENCOURAGING POLICYMAKERS TO LEARN MORE ABOUT THE ROLE COAL-BASED ELECTRICITY PLAYS IN THEIR LIVES AND URGING THEM TO SUPPORT POLICIES THAT SUPPORT COAL-BASED ELECTRICITY. THE CONTENT WAS PROMOTED ON SOCIAL PLATFORMS INCLUDING YOUTUBE, GOOGLE, FACEBOOK AND TWITTER. - POLLING: ACCCE CONDUCTED POLLING TO GAIN INSIGHTS INTO THE PUBLIC'S PERCEPTION OF THE ROLE OF COAL-BASED ELECTRICITY. - EARNED MEDIA: ACCCE PARTICIPATED IN INTERVIEWS, AND ISSUED PRESS Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 11/8/2018 10:08:51 AM PAGE 33 Schedule O (Form 990 or 990-EZ) 2017 Page Name of the organization 2 Employer identification number AMERICAN COALITION FOR CLEAN COAL ELECTRICITY 52-1799853 ATTACHMENT 3 (CONT'D) STATEMENTS HIGHLIGHTING THE IMPORTANT ROLE THAT THE NATION'S COAL FLEET PLAYS IN PROVIDING FOR RELIABLE, SECURE, RESILIENT AND AFFORDABLE ELECTRICITY. ATTACHMENT 4 990, PART VII- COMPENSATION OF THE FIVE HIGHEST PAID IND. CONTRACTORS NAME AND ADDRESS DESCRIPTION OF SERVICES COMPENSATION DCI GROUP,LLC 1828 L. ST. NW #400 WASHINGTON, DC 20036 DIRECT CONTACT 490,770. HUNTON & WILLIAMS LLP 2200 PENNSYLVANIA AVE. NW WASHINGTON, DC 20037 LEGAL SERVICES 261,736. VAN NESS FELDMAN 1050 THOMAS JEFFERSON ST. NW WASHINGTON, DC 20007 LEGAL SERVICES 167,446. HHQ VENTURES 511 UNION ST. NASHVILLE, TN 37219 RESEARCH 142,500. VENABLE LLP 600 MASSACHUSETTS AVE. NW WASHINGTON, DC 20001 LEGAL SERVICES 134,494. Schedule O (Form 990 or 990-EZ) 2017 JSA 7E1228 1.000 11/8/2018 10:08:51 AM PAGE 34