AREC 10-K Annual Report Dec. 31, 2021

AMERICAN RESOURCES CORP

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Name: American Resources Corp CIK: 1590715 Filing Type: 10-K/A Report Date: 2021-12-31 Download URL: https://www.sec.gov/Archives/edgar/data/1590715/000147793222008719/arec_10k.htm

TABLE OF CONTENTS

Part I Item 1. Business Item 1A. Risk Factors Item 1B. Unresolved Staff Comments Item 2. Properties Item 3. Legal Proceedings Item 4. Mine Safety Disclosures Part II Item 5. Market For Registrant S Common Equity, Related Stockholder Matters and Issuer Purchases Of Equity Securities Item 6. Selected Financial Data Item 7. Management S Discussion and Analysis Of Financial Condition and Results Of Operations Item 7A. Quantitative and Qualitative Disclosure About Market Risk Item 8. Financial Statements and Supplementary Data Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure Item 9A. Controls and Procedures Item 9B. Other Information Part III Item 10. Directors, Executive Officers and Corporate Governance Item 11. Executive Compensation Item 12. Security Ownership Of Certain Beneficial Owners and Management and Related Stockholder Matters Item 13. Certain Relationships and Related Transactions, and Director Independence Item 14. Principal Accounting Fees and Services Part IV Item 15. Exhibits, Financial Statement Schedule Note 1 - Summary Of Significant Accounting Policies Note 2 - Property and Equipment Note 3 Right Of Use Assets Note 4 - Notes Payable Note 5 - Related Party Transactions Note 6 Kentucky New Markets Development Program Note 7 - Income Taxes Note 8 Equity Transactions Note 9 Contingencies and Commitments Note 10 - Subsequent Events

Exhibits

10.10 Asset Purchase Agreement between Wyoming County Coal LLC and Synergy Coal, LLC dated November 7, 2018 Incorporated herein by reference to Exhibit 10.10 to the Companys registration statement filed on February 14, 2019. 10.11 Security Agreement Incorporated herein by reference to Exhibit 99.3 to the Companys 8k filed on January 3, 2019. 10.12 Purchase Order Incorporated herein by reference to Exhibit 99.4 to the Companys 8k filed on January 3, 2019. 10.13 Employment Agreement with Mark C. Jensen Incorporated herein by reference Form 8-K filed on November 25, 2020. 10.14 Employment Agreement with Thomas M. Sauve Incorporated herein by Form 8-K filed on November 25, 2020. 10.15 Employment Agreement with Kirk P. Taylor Incorporated herein by reference Form 8-K filed on November 25, 2020. 10.16 Employee Stock Option Plan Incorporated herein by reference to Exhibit 10.16 to the Companys registration statement filed on February 14, 2019. 10.17 Letter of Intent Incorporated herein by reference to Exhibit 10.17 to the Companys registration statement filed on February 14, 2019. 10.18 Merger Agreement with Colonial Coal Incorporated herein by reference to Exhibit 10.18 to the Companys registration statement filed on February 14, 2019. 10.19 Share Exchange Agreement to replace Merger Agreement with Colonial Coal Incorporated herein by reference to Exhibit 10.19 to the Companys registration statement filed on February 14, 2019. 14.1 Code of Conduct Incorporated herein by reference to Exhibit 99.2 to the Companys 8k filed on November 13, 2018. 14.2 Financial Code of Ethics Incorporated herein by reference to Exhibit 99.3 to the Companys 8k filed on November 13, 2018. 31.1 Certification of the Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 Filed Herewith 31.2 Certification of the Chief Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 Filed Herewith 32.1 Certification of the Chief Executive Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. Filed Herewith 32.2 Certification of the Chief Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. Filed Herewith 95.1 Mine Safety Disclosure pursuant to Regulation S-K, Item 104 Filed Herewith.

AREC 10-K Fiscal year ended Dec. 31, 2021

Exhibits