Nonprofit · EIN 36-4702547
COAL PREPARATION SOCIETY OF AMERICA
Tax-exempt · OCALA, FL 34473
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $370,647 | $145,727 | $224,920 | $679,549 | $0 | $679,549 |
| December 31, 2024 | 990 | $359,435 | $308,117 | $51,318 | $455,160 | $7,500 | $447,660 |
| December 31, 2023 | 990 (amended) | $207,187 | $204,600 | $2,587 | $396,346 | $0 | $396,346 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $70,692
- Membership dues
- $70,692
- Program service revenue
- $244,476
- Investment income
- $55,479
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $11,510
- Salaries, compensation and benefits (total)
- $11,510
- Professional fundraising fees
- $0
- Accounting fees
- $15,359
- Travel
- $833
Balance sheet and other
- Total assets, start of year
- $455,160
- Total assets, end of year
- $679,549
- Total liabilities, end of year
- $0
- Net assets, end of year
- $679,549
- Net assets without donor restrictions
- $679,549
- Gross unrelated business income
- $55,479
- Gross receipts
- $370,647
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VAN DAVIS | DIRECTOR Trustee or director | 0 | $0 |
| JOEL FRANKLIN | DIRECTOR Trustee or director | 0 | $0 |
| DR RICK HONAKER | DIRECTOR WORKSHOPS/INSTR Trustee or director | 0 | $0 |
| JACK HOPWOOD | DIRECTOR OF MEMBERSHIP Trustee or director | 0 | $0 |
| BOB MOORHEAD | DIRECTOR Trustee or director | 0 | $0 |
| LARRY WATTERS | DIRECTOR Trustee or director | 0 | $0 |
| DAN YANCHAK | DIRECTOR Trustee or director | 0 | $0 |
| BARBARA ARNOLD | SECRETARY Officer | 0 | $0 |
| JOHN NIELSON | VICE PRESIDENT Officer | 0 | $0 |
| JEFF WALKUP | PRESIDENT Officer | 0 | $0 |
| JOE WHITE | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VAN DAVIS | DIRECTOR Trustee or director | 0 | $0 |
| JOEL FRANKLIN | DIRECTOR Trustee or director | 0 | $0 |
| DR RICK HONAKER | DIRECTOR WORKSHOPS/INSTR Trustee or director | 0 | $0 |
| JACK HOPWOOD | DIRECTOR OF MEMBERSHIP Trustee or director | 0 | $0 |
| BOB MOORHEAD | DIRECTOR Trustee or director | 0 | $0 |
| LARRY WATTERS | DIRECTOR Trustee or director | 0 | $0 |
| DAN YANCHAK | DIRECTOR Trustee or director | 0 | $0 |
| BARBARA ARNOLD | SECRETARY Officer | 0 | $0 |
| JOHN NIELSON | VICE PRESIDENT Officer | 0 | $0 |
| JEFF WALKUP | PRESIDENT Officer | 0 | $0 |
| JOE WHITE | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VAN DAVIS | DIRECTOR Trustee or director | 0 | $0 |
| JOEL FRANKLIN | DRIECTOR Trustee or director | 0 | $0 |
| DR RICK HONAKER | DIRECTOR WORKSHOPS Trustee or director | 0 | $0 |
| JACK HOPWOOD | DIRECTOR OF MEMBERSHIP Trustee or director | 0 | $0 |
| BOB MOORHEAD | DIRECTOR Trustee or director | 0 | $0 |
| LARRY WATTERS | DIRECTOR Trustee or director | 0 | $0 |
| DAN YANCHAK | DIRECTOR Trustee or director | 0 | $0 |
| BARBARA ARNOLD | SECRETARY Officer | 0 | $0 |
| JOHN NIELSON | VP Officer | 0 | $0 |
| JEFF WALKUP | PRESIDENT Officer | 0 | $0 |
| JOE WHITE | TREASURER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 15590 SW 13TH CIR, OCALA, FL 34473-8836
- Principal officer (990 for 2025)
- JOE WHITE, 1586 BALLS HILL, NEBO, KY 42441
- Signed the 990
- JOE WHITE, TREASURER
- Phone
- (540) 239-5718
- Return prepared by
- Katherine M Johnson CPA
Mission
COAL PREPARATION SOCIETY OF AMERICA IS DEDICATED TO FURTHERING THE AWARENESS OF COAL PREPARATION AND THE VALUE OF COAL PREPARATION FO PRODUCERS AND CONSUMERS OF COAL
Program accomplishments
- CPSA SPONSORS EDUCATIONAL JOURNALS, CONFERENCES AND WORKSHOPS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-4702547
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $679,549
- Income (IRS master file)
- $370,647
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $370,647 | $145,727 | $679,549 | XML |
| 990 | December 2024 | $359,435 | $308,117 | $455,160 | XML |
| 990 | December 2023 | $207,187 | $204,600 | $396,346 | XML |
| 990 | December 2022 | $215,942 | $256,136 | $364,980 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-4702547).
Questions about COAL PREPARATION SOCIETY OF AMERICA
- What is the EIN of COAL PREPARATION SOCIETY OF AMERICA?
- The employer identification number (EIN) of COAL PREPARATION SOCIETY OF AMERICA is 36-4702547.
- Is COAL PREPARATION SOCIETY OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2011.
- Are donations to COAL PREPARATION SOCIETY OF AMERICA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COAL PREPARATION SOCIETY OF AMERICA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COAL PREPARATION SOCIETY OF AMERICA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COAL PREPARATION SOCIETY OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COAL PREPARATION SOCIETY OF AMERICA?
- The 990 for the year ended December 31, 2025 names JOE WHITE.
- Who are the officers and directors of COAL PREPARATION SOCIETY OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does COAL PREPARATION SOCIETY OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $370,647, expenses of $145,727 and total assets of $679,549 at year end.
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- FRIENDS OF MARION COUNTY VETERANS PARK INC EIN 84-5118790 · last filed 990-EZ for 2025
- ESHCOL HELP INCORPORATED EIN 84-1960980 · last filed 990-PF for 2025
- GREATER OCALA COMMUNITY DEVELOPMENT CORPORATION EIN 59-3257302 · last filed 990 for 2024
- OCALA BUSINESS LEADERS INC EIN 59-3750132 · last filed 990-EZ for 2025
- THE MARION OAKS CIVIC ASSOCIATION INCORPORATED EIN 59-1885504 · last filed 990-EZ for 2025
All nonprofits in OCALA · Florida · Community improvement and capacity building