2024-08-15T10:44:35-07:00 2023-09-30 990 2022-10-01 161440169 NATIONAL FUEL GAS DIST CORP PAD VEBA FOR COLLECTIVELY BARGAINED EES NATI 7168577910 6363 MAIN STREET WILLIAMSVILLE NY 14221 Elena G Mendel Committee Member Trustee 2024-08-15 true 2022 2024-08-08 14:25:15Z Elena G Mendel 3616874 false X N/A X 1991 OH THE PROVISION OF HEALTH AND WELFARE BENEFITS TO PARTICIPANTS IN THE VOLUNTARY EMPLOYEE'S BENEFICIARY ASSOCIATION 7 0 0 0 0 337663 356324 1461421 3260550 0 1799084 3616874 0 2770578 2764079 0 0 0 171517 162612 2942095 2926691 -1143011 690183 56066395 56441591 7163 16918 56059232 56424673 THE PROVISION OF HEALTH AND WELFARE BENEFITS TO PARTICIPANTS IN THE VOLUNTARY EMPLOYEE'S BENEFICIARY ASSOCIATION false false 1544635 MEDICAL & HOSPITALIZATION COSTS 1173066 PRESCRIPTION DRUG COSTS 46378 GROUP LIFE INSURANCE 2764079 false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 false 0 false false false false false false false false X 7 0 true false false false false false false true true false false false false false false false false false X ELENA G MENDEL 7168577910 6363 MAIN STREET WILLIAMSVILLE NY 14221 X X DAVID P BAUER Committee Member Trustee 0.00 0.00 X 0 0 0 ELENA G MENDEL Committee Member Trustee 0.00 0.00 X 0 0 0 DONNA L DECAROLIS Committee Member Trustee 0.00 0.00 X 0 0 0 JOSEPH M DELVECCHIO Committee Membe Trustee 0.00 0.00 X 0 0 0 BRENDAN M HARRINGTON Committee Memb Trustee 0.00 0.00 X 0 0 0 MICHAEL W REVILLE Committee Member Trustee 0.00 0.00 X 0 0 0 TIMOTHY J SILVERSTEIN Committee Mem Trustee 0.00 0.00 X 0 0 0 0 false false false 0 0 MEMBER FUNDING OF VEBA 356324 356324 356324 1762954 1762954 0 0 0 1497596 1497596 1497596 1497596 0 0 0 0 3616874 3616874 0 0 0 2764079 2764079 0 0 0 0 0 0 135794 135794 0 3885 3885 0 0 20533 20533 2400 2400 0 0 0 0 0 0 0 0 0 0 0 0 0 2926691 2926691 0 0 1318355 2157738 0 0 2447 5037 0 0 0 0 0 0 54745593 54278816 0 0 0 0 56066395 56441591 7163 16918 7163 16918 X 56059232 56424673 56059232 56424673 56066395 56441591 690183 -324742 X false true X true false X 3292132 -324742 -324742 3616874 3616874 2926691 2926691 2926691 Part X : FIN48 Footnote NOTE 4 - TAX STATUS: The Company has received a determination letter from the Internal Revenue Service dated September 15, 2006, which states that the Plan constitutes a voluntary employees' beneficiary association under Internal Revenue Code Section 501(c)(9) and is exempt from income tax under Section 501(a). However, the Plan has been amended since receiving the determination letter. Under FASB's current authoritative guidance concerning accounting for uncertainty in income taxes, the tax-qualified status of the Plan is deemed to be an uncertainty since events could potentially occur to jeopardize that tax qualified status. However, the Plan administrator and the Plan's tax counsel believe that the Plan is designed and currently being operated in compliance with the applicable requirements of the IRC. Accordingly, the Plan financial statements do not include any provisions for income taxes. Form 990, Part VI, Section A, Line 2 The VEBA committee members are each employed and compensated by the plan sponsor, National Fuel Gas Company & Subsidiaries, EIN 13-1086010. The VEBA committee members of the organization also oversee all the VEBA organizations of the plan sponsor as listed below: National Fuel Gas Distribution Corporation New York Division VEBA for Collectively Bargained Employees: EIN 16-1423019 National Fuel Gas Supply Corporation & Penn-York Energy Corporation VEBA for Non-Collectively Bargained Employees: EIN 16-1438191 National Fuel Gas Distribution Corporation New York Division VEBA for Non-Collectively Bargained Employees: EIN 16-1438193 National Fuel Gas Distribution Corporation Pennsylvania Division VEBA for Non-Collectively Bargained Employees: EIN 16-1438194 National Fuel Gas Supply Corporation & Penn-York Energy Corporation VEBA for Collectively Bargained Employees: EIN 16-1440168 National Fuel Gas Distribution Corporation Pennsylvania Division VEBA for Collectively Bargained Employees: EIN 16-1440169 Form 990, Part VI, Section B, Line 11b The VEBA committee members review the audited financial statements which are used as the basis for completing the Form 990. Form 990 is prepared and reviewed by the Tax Department of the sponsor. Form 990, Part VI, Section B, Line 12c The organization has not developed its own policies, but the organization is subject to the policies that the plan sponsor has developed for the overall corporate compliance of all its affiliated member organizations. Form 990, Part VI, Section C, Line 19 Any governing documents, policy statements, or financial statements that are legally required to be provided are made available upon receipt of written request. Form 990, Part VI - Section B - Line 15 The organization does not employ or compensate any individuals. Form 990, Part VII - Section A - Line 1 The VEBA Committee members listed as individual trustees are not employed or compensated by the organization but serve as volunteers. These committee members are employed and compensated by the plan sponsor. The plan sponsor is not owned or controlled by the organization, nor does the plan sponsor provide management services for a fee to the organization. Therefore, the organization is not required to report compensation paid by the plan sponsor in columns (E) or (F). National Fuel Gas Company & Subsidiaries 6363 Main Street Willliamsville NY 14221 131086010 Parent/Holding Company NY NA C false false false false false false false false false false false false false false true true false false false false National Fuel Gas Company & Subsidiaries n 25000 Estimate National Fuel Gas Company & Subsidiaries o 25000 Estimate