UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
_______________

FORM SD
 
 SPECIALIZED DISCLOSURE REPORT


 ALPHA METALLURGICAL RESOURCES, INC.
(Exact name of registrant as specified in its charter)

Delaware
001-38735
81-3015061
(State or other jurisdiction of incorporation or organization)
(Commission File Number)
(I.R.S. Employer Identification No.)
 
340 Martin Luther King Jr. Blvd.
Bristol, Tennessee 37620
(Address of principal executive offices, zip code)
 
J. Todd Munsey (423) 573-0300
(Name and telephone number, including area code, of the person to contact in connection with this report.)
 

Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, and provide the period to which the information in this Form applies:
[ ] Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, ____.

[X] Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.







SECTION 2 - RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 Resource Extraction Issuer Disclosure and Report 

Disclosure of Payments by Resource Extraction Issuers

The specified payment disclosure required by this Form is included as Exhibit 2.01 and Exhibit 99.1 to this Specialized Disclosure Report on Form SD.

SECTION 3 - EXHIBITS

Item 3.01 Exhibits 

Exhibit NumberDescription
2.01Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL)
99.1




SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.
Alpha Metallurgical Resources, Inc.
Date: September 19, 2024
By:
/s/ J. Todd Munsey
Name: J. Todd Munsey
Title: Chief Financial Officer




Alpha Metallurgical Resources, Inc.
Resource Extraction Payment Report
For the Year Ended December 31, 2023


Project (1)
Payments by Type (in U.S. Dollars) (3)
Resource TypeExtraction Method
Major Subnational Political Jurisdiction (2)
Country (2)
TaxesRoyaltiesFeesProduction EntitlementsBonusesDividendsInfrastructure Improvements
Community and Social Responsibility (4)
Total
Entity Level PaymentsUS$75,700,000 $1,690,284 $— $— $— $— $— $10,343,041 $87,733,325 
Met Segment
CU/OUS-VAUS— — — — — — — 7,996,967 $7,996,967 
CU/OUS-WVUS— — — — — — — 24,682,370 $24,682,370 
All Other
CU/OUS-WVUS— — — — — — — 5,598,761 $5,598,761 
Total Projects$75,700,000 $1,690,284 $— $— $— $— $— $48,621,139 $126,011,423 

Government Payees
Payments by Type (in U.S. Dollars) (3)
Country (2)
TaxesRoyaltiesFeesProduction EntitlementsBonusesDividendsInfrastructure Improvements
Community and Social Responsibility (4)
Total
United States Department of the TreasuryUS$75,700,000 $— $— $— $— $— $— $4,749,133 $80,449,133 
United States Department of LaborUS— 1,690,284 — — — — — — $1,690,284 
Office of Surface Mining Reclamation and EnforcementUS— — — — — — — 1,983,409 $1,983,409 
Pension Benefit Guarantee CorporationUS— — — — — — — 6,910,772 $6,910,772 
Internal Revenue ServiceUS— — — — — — — 34,865,698 $34,865,698 
Casa Cantonale AVSCH— — — — — — — 112,127 $112,127 
Total Government Payees$75,700,000 $1,690,284 $— $— $— $— $— $48,621,139 $126,011,423 




(1) Projects are defined and presented based on three underlying criteria including 1) the type(s) of resource being commercially developed, 2) the method(s) of extraction, and 3) the major subnational political jurisdiction where the commercial development of the resource is taking place. For payments made with respect to obligations levied at the entity level, no project is required. Such payments are presented as "Entity Level Payments."
(2) Major subnational political jurisdiction and country are presented based on codes established by the International Organization for Standardization ("ISO") in ISO 3166.
(3) Payments to U.S. federal government entities were made in U.S. dollars. Payments to foreign governmental entities were made in local currency (Swiss Franc) and translated to U.S. dollars based on the exchange rate at the time of payment.
(4) Payments include U.S. federal employer related payroll taxes, black lung excise taxes, reclamation fees, mine safety and health administration assessments, pension benefit guarantee corporation fees and Switzerland employer related payroll taxes.
C - Coal resource
U - Underground mine
O - Open-pit surface mine

v3.24.3
Document Information
12 Months Ended
Dec. 31, 2023
Document Information:  
Document Type 2.01 SD
Amendment false
CIK 0001704715
Registrant Name Alpha Metallurgical Resources, Inc.
Period End Date Dec. 31, 2023
Reporting Currency USD
v3.24.3
Payments, by Category - 12 months ended Dec. 31, 2023
USD ($)
[1]
Payments:  
Taxes $ 75,700,000
Royalties 1,690,284
Comm. Social Resp. 48,621,139
Total Payments $ 126,011,423
[1] Payments to U.S. federal government entities were made in U.S. dollars. Payments to foreign governmental entities were made in local currency (Swiss Franc) and translated to U.S. dollars based on the exchange rate at the time of payment.
v3.24.3
Payments, by Project - 12 months ended Dec. 31, 2023 - USD ($)
Taxes
Royalties
Comm. Social Resp.
Total Payments
Total [1] $ 75,700,000 $ 1,690,284 $ 48,621,139 $ 126,011,423
Met [Member] | C/U/O/US-VA [Member]        
Total [1]     7,996,967 7,996,967
Met [Member] | C/U/O/US-WV [Member]        
Total [1]     24,682,370 24,682,370
All Other [Member] | C/U/O/US-WV [Member]        
Total [1]     $ 5,598,761 $ 5,598,761
[1] Payments to U.S. federal government entities were made in U.S. dollars. Payments to foreign governmental entities were made in local currency (Swiss Franc) and translated to U.S. dollars based on the exchange rate at the time of payment.
v3.24.3
Payments, by Government - 12 months ended Dec. 31, 2023 - USD ($)
Taxes
Royalties
Comm. Social Resp.
Total Payments
Total [1] $ 75,700,000 $ 1,690,284 $ 48,621,139 $ 126,011,423
UNITED STATES | United States Department of the Treasury [Member]        
Total [1] $ 75,700,000   4,749,133 80,449,133
UNITED STATES | United States Department of Labor [Member]        
Total [1]   $ 1,690,284   1,690,284
UNITED STATES | Office of Surface Mining Reclamation and Enforcement [Member]        
Total [1]     1,983,409 1,983,409
UNITED STATES | Pension Benefit Guarantee Corporation [Member]        
Total [1]     6,910,772 6,910,772
UNITED STATES | Internal Revenue Service [Member]        
Total [1]     34,865,698 34,865,698
SWITZERLAND | Casa Cantonale AVS [Member]        
Total [1]     $ 112,127 $ 112,127
[1] Payments to U.S. federal government entities were made in U.S. dollars. Payments to foreign governmental entities were made in local currency (Swiss Franc) and translated to U.S. dollars based on the exchange rate at the time of payment.
v3.24.3
Payments, Details - 12 months ended Dec. 31, 2023 - USD ($)
Amount
Type
Country
Govt.
Project
Resource
Segment
#: 1              
$ 75,700,000 Taxes UNITED STATES United States Department of the Treasury [Member]      
#: 2              
1,690,284 Royalties UNITED STATES United States Department of Labor [Member]      
#: 3              
6,910,772 Comm. Social Resp. UNITED STATES Pension Benefit Guarantee Corporation [Member]      
#: 4              
3,320,142 Comm. Social Resp. UNITED STATES Internal Revenue Service [Member]      
#: 5              
112,127 Comm. Social Resp. SWITZERLAND Casa Cantonale AVS [Member]      
#: 6              
960,172 Comm. Social Resp. UNITED STATES United States Department of the Treasury [Member] C/U/O/US-VA [Member] Coal [Member] Met Segment [Member]
#: 7              
401,836 Comm. Social Resp. UNITED STATES Office of Surface Mining Reclamation and Enforcement [Member] C/U/O/US-VA [Member] Coal [Member] Met Segment [Member]
#: 8              
6,634,959 Comm. Social Resp. UNITED STATES Internal Revenue Service [Member] C/U/O/US-VA [Member] Coal [Member] Met Segment [Member]
#: 9              
2,937,783 Comm. Social Resp. UNITED STATES United States Department of the Treasury [Member] C/U/O/US-WV [Member] Coal [Member] Met Segment [Member]
#: 10              
1,161,771 Comm. Social Resp. UNITED STATES Office of Surface Mining Reclamation and Enforcement [Member] C/U/O/US-WV [Member] Coal [Member] Met Segment [Member]
#: 11              
20,582,816 Comm. Social Resp. UNITED STATES Internal Revenue Service [Member] C/U/O/US-WV [Member] Coal [Member] Met Segment [Member]
#: 12              
851,179 Comm. Social Resp. UNITED STATES United States Department of the Treasury [Member] C/U/O/US-WV [Member] Coal [Member] All Other Segment [Member]
#: 13              
419,801 Comm. Social Resp. UNITED STATES Office of Surface Mining Reclamation and Enforcement [Member] C/U/O/US-WV [Member] Coal [Member] All Other Segment [Member]
#: 14              
$ 4,327,781 Comm. Social Resp. UNITED STATES Internal Revenue Service [Member] C/U/O/US-WV [Member] Coal [Member] All Other Segment [Member]

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