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CIK 1344980

ALLIANCE HOLDINGS GP, L.P.
CIK 0001344980 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.0
composite ยท 3 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-05 ยท FY 2017-12-31 ยท TRIGGERED100.0

Tax arbitrage

ETR 0.1% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2017-12-31": 0.0007,
    "2016-12-31": 0,
    "2015-12-31": 0.0001
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": 0.2093,
    "2016-12-31": 0.21,
    "2015-12-31": 0.2099
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1344980/000155837018000988/0001558370-18-000988-index.htm",
    "form": "10-K",
    "filed": "2018-02-23"
  }
}
P-07 ยท FY 2011-12-31 ยท TRIGGERED70.0

Pension underfunding

[FY2011 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 63% funded โ€” $28M surplus
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-02-28) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 73730000,
  "plan_assets": 46192000,
  "funded_ratio": 0.6265,
  "deficit": 27538000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1344980/000119312512085100/0001193125-12-085100-index.htm",
    "form": "10-K",
    "filed": "2012-02-28"
  }
}
P-13 ยท FY 2017-12-31 ยท ELEVATED20.0

Zombie / distress

Altman Z'' 0.97 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2017-12-31": 8.294,
    "2016-12-31": 11.835,
    "2015-12-31": 11.537,
    "2014-12-31": 16.069
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.969,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 326662000,
    "interest_expense_t": 39385000
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1344980/000155837018000988/0001558370-18-000988-index.htm",
    "form": "10-K",
    "filed": "2018-02-23"
  }
}