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Alliance Resource Partners LP – ‘10-K’ for 12/31/10 – ‘XML.R8’

On: Monday, 2/28/11, at 3:27pm ET · For: 12/31/10 · Accession #: 1193125-11-49710 · File #: 0-26823

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/28/11  Alliance Resource Partners LP     10-K       12/31/10   51:6.8M                                   Donnelley … Solutions/FA

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.94M 
 2: EX-10.40    Amended and Restated Alliance Coal, LLC Retirement  HTML     55K 
                Plan                                                             
 3: EX-10.42    Amended and Restated Alliance Resource Management   HTML     45K 
                Compensation Plan                                                
 4: EX-21.1     List of Subsidiaries                                HTML     17K 
 5: EX-23.1     Consent of Deloitte & Touche LLP                    HTML     15K 
 6: EX-31.1     Section 302 CEO Certification                       HTML     22K 
 7: EX-31.2     Section 302 CFO Certification                       HTML     22K 
 8: EX-32.1     Section 906 CEO Certification                       HTML     17K 
 9: EX-32.2     Section 906 CFO Certification                       HTML     17K 
41: XML         IDEA XML File -- Definitions and References          XML    107K 
47: XML         IDEA XML File -- Filing Summary                      XML     76K 
45: XML.R1      Document and Entity Information                      XML    217K 
46: XML.R2      Consolidated Balance Sheets                          XML    498K 
27: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML     47K 
32: XML.R4      Consolidated Statements of Income                    XML    387K 
39: XML.R5      Consolidated Statements of Income (Parenthetical)    XML     63K 
38: XML.R6      Consolidated Statements of Cash Flows                XML    646K 
50: XML.R7      Consolidated Statement of Partners' Capital          XML    698K 
21: XML.R8      Organization and Presentation                        XML     51K 
37: XML.R9      Summary of Significant Accounting Policies           XML     72K 
19: XML.R10     Acquisitions                                         XML     42K 
18: XML.R11     Pattiki Vertical Hoist Conveyor System Failure       XML     41K 
26: XML.R12     Inventories                                          XML     45K 
43: XML.R13     Property, Plant and Equipment                        XML     53K 
28: XML.R14     Gibson Rail Advances                                 XML     40K 
29: XML.R15     Long-Term Debt                                       XML     69K 
35: XML.R16     Fair Value Measurements                              XML     46K 
51: XML.R17     Distributions of Available Cash                      XML     50K 
24: XML.R18     Income Taxes                                         XML     71K 
16: XML.R19     Net Income Per Limited Partner Unit                  XML     68K 
31: XML.R20     Employee Benefit Plans                               XML    225K 
42: XML.R21     Compensation Plans                                   XML     52K 
22: XML.R22     Supplemental Cash Flow Information                   XML     55K 
40: XML.R23     Asset Retirement Obligations                         XML     61K 
30: XML.R24     Accrued Workers' Compensation and Pneumoconiosis     XML     86K 
                Benefits                                                         
49: XML.R25     Noncontrolling Interest                              XML     42K 
44: XML.R26     Related-Party Transactions                           XML     52K 
33: XML.R27     Commitments and Contingencies                        XML     71K 
36: XML.R28     Concentration of Credit Risk and Major Customers     XML     52K 
17: XML.R29     Segment Information                                  XML    126K 
20: XML.R30     Selected Quarterly Financial Data (Unaudited)        XML     74K 
23: XML.R31     Subsequent Events                                    XML     40K 
25: XML.R32     Schedule Ii Valuation and Qualifying Accounts        XML     55K 
48: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    690K 
10: EX-101.INS  XBRL Instance -- arlp-20101231                       XML    894K 
12: EX-101.CAL  XBRL Calculations -- arlp-20101231_cal               XML    149K 
13: EX-101.DEF  XBRL Definitions -- arlp-20101231_def                XML     42K 
14: EX-101.LAB  XBRL Labels -- arlp-20101231_lab                     XML    475K 
15: EX-101.PRE  XBRL Presentations -- arlp-20101231_pre              XML    293K 
11: EX-101.SCH  XBRL Schema -- arlp-20101231                         XSD     78K 
34: ZIP         XBRL Zipped Folder -- 0001193125-11-049710-xbrl      Zip     91K

‘XML.R8’ — Organization and Presentation

This Financial Report is an XBRL XML File.

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<div> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td valign="top" width="4%" align="left">1.</td> <td valign="top" align="left">ORGANIZATION AND PRESENTATION </td></tr></table> Significant Relationships Referenced in Notes to Consolidated Financial Statements <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "we," "us," "our" or "ARLP Partnership" mean the business and operations of Alliance Resource Partners, L.P., the parent company, as well as its consolidated subsidiaries. </td></tr></table> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "ARLP" mean Alliance Resource Partners, L.P., individually as the parent company, and not on a consolidated basis. </td></tr></table> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "MGP" mean Alliance Resource Management GP, LLC, the managing general partner of Alliance Resource Partners, L.P., also referred to as our managing general partner. </td></tr></table> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "SGP" mean Alliance Resource GP, LLC, the special general partner of Alliance Resource Partners, L.P., also referred to as our special general partner. </td></tr></table> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "Intermediate Partnership" mean Alliance Resource Operating Partners, L.P., the intermediate partnership of Alliance Resource Partners, L.P., also referred to as our intermediate partnership. </td></tr></table> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "Alliance Coal" mean Alliance Coal, LLC, the holding company for the operations of Alliance Resource Operating Partners, L.P., also referred to as our operating subsidiary. </td></tr></table> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "AHGP" mean Alliance Holdings GP, L.P., individually as the parent company, and not on a consolidated basis. </td></tr></table> <table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="5%"> </td> <td valign="top" width="2%" align="left">•</td> <td valign="top" width="1%"> </td> <td valign="top" align="left"> References to "AGP" mean Alliance GP, LLC, the general partner of Alliance Holdings GP, L.P. </td></tr></table> Organization ARLP is a Delaware limited partnership listed on the NASDAQ Global Select Market under the ticker symbol "ARLP." ARLP was formed in May 1999 to acquire, upon completion of ARLP's initial public offering on August 19, 1999, certain coal production and marketing assets of Alliance Resource Holdings, Inc., a Delaware corporation ("ARH"), consisting of substantially all of ARH's operating subsidiaries, but excluding ARH. ARH was previously owned by our current and former management. In June 2006, our special general partner, SGP, and its parent, ARH, became wholly-owned, directly and indirectly, by Joseph W. Craft, III, a director and the President and Chief Executive Officer of our managing general partner. SGP, a Delaware limited liability company, holds a 0.01% general partner interest in each of ARLP and the Intermediate Partnership. We have a time sharing agreement for the use of aircraft and we lease certain assets, including coal reserves and certain surface facilities, owned by SGP (Note 19). We are managed by our managing general partner, MGP, a Delaware limited liability company, which holds a 0.99% and a 1.0001% managing general partner interest in ARLP and the Intermediate Partnership, respectively, and a 0.001% managing member interest in Alliance Coal. AHGP is a Delaware limited partnership that was formed to become the owner and controlling member of MGP. AHGP completed its initial public offering ("AHGP IPO") on May 15, 2006. AHGP owns directly and indirectly 100% of the members' interest of MGP, the incentive distribution rights ("IDR") in ARLP and 15,544,169 common units of ARLP. The Delaware limited partnership, limited liability companies and corporation that comprise our subsidiaries are as follows: Intermediate Partnership, Alliance Coal, Alliance Design Group, LLC, ("Alliance Design"), Alliance Land, LLC, Alliance Properties, LLC, Alliance Resource Properties, LLC, ("Alliance Resource Properties") and its wholly owned subsidiary, ARP Sebree, LLC, Alliance Service, Inc. ("Alliance Service"), Backbone Mountain, LLC, Excel Mining, LLC, Gibson County Coal, LLC ("Gibson County Coal"), Gibson County Coal (South), LLC ("Gibson South"), Hopkins County Coal, LLC ("Hopkins County Coal"), Matrix Design Group, LLC ("Matrix Design"), MC Mining, LLC ("MC Mining"), Mettiki Coal, LLC ("Mettiki (MD)"), Mettiki Coal (WV), LLC ("Mettiki (WV)"), Mt. Vernon Transfer Terminal, LLC ("Mt. Vernon"), Penn Ridge Coal, LLC ("Penn Ridge"), Pontiki Coal, LLC ("Pontiki"), River View Coal, LLC ("River View"), the Sebree Mining, LLC ("Sebree") property, Tunnel Ridge, LLC ("Tunnel Ridge"), Warrior Coal, LLC ("Warrior"), Webster County Coal, LLC ("Webster County Coal"), and White County Coal, LLC ("White County Coal"). The accompanying consolidated financial statements include the accounts and operations of the ARLP Partnership and present our financial position as of December 31, 2010 and 2009, and results of our operations, cash flows and changes in partners' capital for each of the three years in the period ended December 31, 2010. All of our intercompany transactions and accounts have been eliminated. </div>

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7 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/23/24  Alliance Resource Partners LP     10-K       12/31/23  153:41M                                    Toppan Merrill Bridge/FA
 2/24/23  Alliance Resource Partners LP     10-K       12/31/22  156:30M                                    Toppan Merrill Bridge/FA
 8/26/22  Alliance Resource Partners LP     10-K/A     12/31/21   19:19M                                    Toppan Merrill Bridge/FA
 2/25/22  Alliance Resource Partners LP     10-K       12/31/21  153:42M                                    Toppan Merrill Bridge/FA
 2/23/21  Alliance Resource Partners LP     10-K       12/31/20  147:24M                                    Toppan Merrill Bridge/FA
 1/31/12  SEC                               UPLOAD¶     9/09/17    1:45K  Alliance Resource Partners LP
12/02/11  SEC                               UPLOAD¶     9/09/17    1:54K  Alliance Resource Partners LP

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Filing Submission 0001193125-11-049710 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Alliance Resource Partners LP – ‘10-K’ for 12/31/10 – ‘XML.R8’

On: Monday, 2/28/11, at 3:27pm ET · For: 12/31/10 · Accession #: 1193125-11-49710 · File #: 0-26823

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘XML.R8’ — Organization and Presentation

This Financial Report is an XBRL XML File.

7 Subsequent Filings that Reference this Filing

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents