2025-10-27T10:19:00-05:00 2024-12-31 475208450 NASH CPAS LLC 501 PROVIDENCE HWY NORWOOD MA 02062 990 2024-01-01 043134856 NEW ENGLAND POWER GENERATORS ASSOCIATION NEWE 6179022354 110 TURNPIKE ROAD 212 WESTBOROUGH MA 01581 DANIEL DOLAN PRESIDENT 6179022354 2025-10-23 1 0 SUNG ROH P02464182 7812861320 2025-10-21 2024 2025-03-06 01:10:19Z DANIEL DOLAN 110 TURNPIKE RD 212 WESTBOROUGH MA 01581 1735245 0 X HTTP://WWW.NEPGA.ORG/ X 1991 MA THE ORGANIZATION IS A NON-PROFIT CORPORATION WHOSE MISSION IS TO SUPPORT COMPETITIVE WHOLESALE ELECTRICITY MARKETS IN NEW ENGLAND. WE BELIEVE THAT OPEN MARKETS GUIDED BY STABLE PUBLIC POLICIES ARE THE BEST MEANS TO PROVIDE RELIABLE AND COMPETITIVELY PRICED ELECTRICITY FOR CONSUMERS. AS SENSIBLE, MARKET-BASED APPROACH FURTHERS ECONOMIC DEVELOPMENT, JOBS AND BALANCED ENVIRONMENTAL POLICY FOR THE REGION. 19 19 3 19 0 0 0 0 1577019 1735245 0 0 0 0 1577019 1735245 10500 0 0 0 1002214 1003158 0 0 0 286671 471492 1299385 1474650 277634 260595 1048490 1035128 375980 102023 672510 933105 X THE ORGANIZATION IS A NON-PROFIT CORPORATION WHOSE MISSION IS TO SUPPORT COMPETITIVE WHOLESALE ELECTRICITY MARKETS IN NEW ENGLAND. WE BELIEVE THAT OPEN MARKETS GUIDED BY STABLE PUBLIC POLICIES ARE THE BEST MEANS TO PROVIDE RELIABLE AND COMPETITIVELY PRICED ELECTRICITY FOR CONSUMERS. A SENSIBLE, MARKET-BASED APPROACH FURTHERS ECONOMIC DEVELOPMENT, JOBS AND BALANCED ENVIRONMENTAL POLICY FOR THE REGION. 0 0 1052686 THE ORGANIZATION'S MAJOR ACTIVITIES INCLUDE ADVOCACY OF INTERESTS OF THE COMPETITIVE POWER INDUSTRY IN ADMINSTRATIVE, REGULATORY, AND LEGISLATIVE PROCEDINGS IN NEW ENGLAND. THE ORGANIZATION CONDUCTS MEETINGS ATTENDED BY MEMBERS OF THE COMPETITIVE POWER INDUSTRY TO DEVELOP POLICIES CONSISTENT WITH COMPETITIVE ELECTRICITY SUPPLY MARKET. THE ORGANIZATION ALSO PROVIDES REGULATORY AND LEGISLATIVE SUPPORT, AND MANAGEMENT AND ADMINISTRATIVE SUPPORT. 1052686 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 3 1 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 0 0 1 1 0 0 0 1 0 0 1 1 1 0 0 X THE ORGANIZATION 6179022354 110 TURNPIKE ROAD 212 WESTBOROUGH MA 01581 MARY COLEMAN DIRECTOR 1.00 X 0 0 0 MARJI PHILIPS DIRECTOR 1.00 X 0 0 0 JEREMY MORGAN DIRECTOR 1.00 X 0 0 0 ALEKS MITRESKI DIRECTOR 1.00 X 0 0 0 BRETT KRUSE DIRECTOR 1.00 X 0 0 0 SHAWN KENISTON DIRECTOR 1.00 X 0 0 0 TOM KASLOW DIRECTOR 1.00 X 0 0 0 GRETCHEN FUHR DIRECTOR 1.00 X 0 0 0 MICHELLE GARDNER DIRECTOR 1.00 X 0 0 0 CARRIE CULLEN HITT DIRECTOR 1.00 X 0 0 0 ANDY WEINSTEIN DIRECTOR 1.00 X 0 0 0 CHENG CHANG DIRECTOR 1.00 X 0 0 0 LIAM BAKER DIRECTOR 1.00 X 0 0 0 JIM ANDREWS DIRECTOR 1.00 X 0 0 0 DAN ALLEGRETTI DIRECTOR 1.00 X 0 0 0 BRADLEY HEISEY DIRECTOR 1.00 X 0 0 0 WES WALKER DIRECTOR 1.00 X 0 0 0 JOEL GORDON SECRETARY 1.00 X X 0 0 0 MEGHAN LEAHY TREASURER 1.00 X X 0 0 0 DANIEL S DOLAN PRESIDENT 40.00 X 422829 0 0 MOLLY CONNORS POLICY ANALYST - MANAGER 40.00 X 200766 0 0 BRUCE ANDERSON SENIOR VICE PRESIDENT & GENERAL COUNSEL 40.00 X 318697 0 0 942292 0 0 3 0 1 0 0 MEMBERSHIPS AND ASSESS 900099 1702000 1702000 OTHER PROGRAM SERVICES 900099 33245 33245 1735245 1735245 1735245 0 0 860123 614679 245444 102125 72747 29378 40910 29734 11176 257191 197708 59483 3000 3000 11257 11257 11483 5240 6243 43009 43009 72632 72632 16937 16937 1207 1207 4093 4093 DUES AND SUBSCRIPTIONS 38266 38266 ENTERTAINMENT 11661 11661 MISCELLANEOUS 756 756 1474650 1052686 421964 0 920882 916254 17761 39643 15131 23710 17744 17328 1623 416 93093 55105 1048490 1035128 95446 47968 187359 93175 54055 375980 102023 X 672510 933105 672510 933105 1048490 1035128 260595 0 X X 0 1 X 1 0 0 0 0 1690000 20625 20625 84500 -63875 17744 17328 416 416 SECURITY DEPOSIT 7621 OPERATING RIGHT-OF-USE ASSET 47484 55105 OPERATING LEASE LIABILITY 54055 54055 X 1735245 0 1735245 0 1735245 1474650 0 1474650 0 1474650 PART X, LINE 2: THE ASSOCIATION LEASES OFFICE SPACE UNDER A LONG-TERM OPERATING LEASE. THE DETERMINATION OF WHETHER AN ARRANGEMENT IS A LEASE IS MADE AT THE LEASE'S INCEPTION. IN ACCORDANCE WITH ASC 842, A CONTRACT IS (OR CONTAINS) A LEASE IF IT CONVEYS THE RIGHT TO CONTROL THE USE OF AN IDENTIFIED ASSET FOR A STATED PERIOD IN EXCHANGE FOR CONSIDERATION. CONTROL IS DEFINED AS HAVING BOTH (I) THE RIGHT TO OBTAIN SUBSTANTIALLY ALL THE ECONOMIC BENEFITS FROM USE OF THE ASSET, AND (II) THE RIGHT TO DIRECT THE USE OF THE ASSET. MANAGEMENT REASSESSES ITS DETERMINATION ONLY IF THE TERMS AND CONDITIONS OF THE CONTRACT ARE MODIFIED. OPERATING LEASE RIGHT-OF-USE ("ROU") ASSETS AND OPERATING LEASE OBLIGATIONS ARE PRESENTED IN THE STATEMENT OF FINANCIAL POSITION. ROU ASSETS REPRESENT THE ASSOCIATION'S RIGHT TO USE THE UNDERLYING LEASED ASSET DURING THE LEASE TERM, WHILE THE CORRESPONDING LEASE LIABILITIES REPRESENT THE OBLIGATION TO MAKE LEASE PAYMENTS. ROU ASSETS AND RELATED LEASE OBLIGATIONS ARE RECOGNIZED AT THE LEASE COMMENCEMENT DATE, MEASURED AT THE PRESENT VALUE OF THE FUTURE LEASE PAYMENTS OVER THE LEASE TERM. SINCE THE ASSOCIATION'S LEASE AGREEMENT DOES NOT STATE AN IMPLICIT INTEREST RATE, MANAGEMENT APPLIES AN APPROPRIATE RISK-FREE DISCOUNT RATE AVAILABLE AT THE COMMENCEMENT DATE IN DETERMINING THE PRESENT VALUE OF LEASE PAYMENTS. LEASE EXPENSE IS RECOGNIZED ON A STRAIGHT-LINE BASIS OVER THE LEASE TERM AND IS INCLUDED IN OPERATING EXPENSES IN THE STATEMENT OF ACTIVITIES. THE ASSOCIATION'S LEASE TERMS MAY INCLUDE OPTIONS TO EXTEND OR TERMINATE THE LEASE; SUCH OPTIONS ARE INCLUDED IN THE MEASUREMENT OF THE LEASE LIABILITY WHEN IT IS REASONABLY CERTAIN THAT THE OPTION WILL BE EXERCISED. THE ASSOCIATION DOES NOT HAVE ANY FINANCE LEASES, SUBLEASES, OR SIGNIFICANT VARIABLE LEASE PAYMENTS. X 0 0 0 DANIEL S DOLAN PRESIDENT 402172 0 0 0 20657 0 0 0 0 0 422829 0 0 0 BRUCE ANDERSON SENIOR VICE PRESIDENT & GENERAL COUN 303235 0 0 0 15462 0 0 0 0 0 318697 0 0 0 MOLLY CONNORS POLICY ANALYST - MANAGER 190974 0 0 0 9792 0 0 0 0 0 200766 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE FORM IS REVIEWED BY THE MANAGEMENT COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS REVIEWED BY THE MANAGEMENT COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL REVIEW IS CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND SUBJECT TO FULL BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST