secwatch.observer — SEC 8-K summary
======================================

Issuer:     ALLIANCE RESOURCE PARTNERS LP (ARLP)
CIK:        0001086600
Form:       8-K
Filed at:   2026-02-04T23:59:59+00:00
Accession:  0001104659-26-010337
Event type: m_and_a
Sentiment:  neutral
Materiality: 0.55
Item codes: 1.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Alliance Resource Partners acquires coal reserves for $15.5M from entities controlled by CEO and director
--------------------------------------------------------------------------------

- Total purchase price $15.5M for coal reserves and surface rights in Ohio County, WV and Washington County, PA.
- KSC Foundation (controlled by Kathleen Craft Mowry, ~13% owner) paid $7.75M lump sum at closing.
- JWC Foundation (controlled by CEO Joseph W. Craft III) paid $1.85M at closing; balance at 5% interest in annual installments through Jan 2032.
- Buyer has right (or upon demand) to prepay JWC Foundation installments without penalty.
- Transaction approved unanimously by Conflicts Committee of independent directors.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1086600/000110465926010337/0001104659-26-010337-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1086600/000110465926010337/arlp-20260129x8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-26-010337

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer