I look first to the USGS explanation of what coal is:

What is coal?

Coal is a sedimentary rock made predominantly of carbon that can be burned for fuel. Coal is readily combustible, black or brownish-black, and has a composition that, including inherent moisture, consists of more than 50 percent by weight and more than 70 percent by volume of carbonaceous material. It is formed from plant remains that have been compacted, hardened, chemically altered, and metamorphosed by heat and pressure over geologic time.   Retrieved 2017 from USGA

More to come: