2014-10-15T15:50:29-05:00 2014-02-28 420714325 MCGLADREY LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2013-03-01 362087363 NATIONAL PROPANE GAS ASSOCIATION NATI 2024667200 1899 L STREET NW NO 350 WASHINGTON DC 20036 BRIAN DUNLAP VP FINANCE & CFO 2024667200 2014-10-15 1 YONG ZHANG CPA P01249785 7033366400 2013 2015-11-30 17:44:51Z RICHARD R ROLDAN 1899 L STREET NW NO 350 WASHINGTON DC 20036 11895040 0 X WWW.NPGA.ORG X 1938 NJ TO ADVANCE SAFETY AND TO INCREASE THE USE OF PROPANE THROUGH SOUND PUBLIC POLICY. 137 137 25 270 40107 -28438 256938 34330 5491778 4837549 153026 599323 1393387 1764777 7295129 7235979 9600 14894 0 0 2671280 2874898 0 0 0 4557153 3315936 7238033 6205728 57096 1030251 7416579 6923753 3918977 2516593 3497602 4407160 X TO ADVANCE SAFETY AND TO INCREASE THE USE OF PROPANE THROUGH SOUND PUBLIC POLICY. TO ACHIEVE THIS MISSION WITH OUR MEMBERS, NPGA HAS SET THESE STRATEGIC GOALS: -ADVANCE SAFETY THROUGHOUT THE PROPANE INDUSTRY.-ACHIEVE PUBLIC POLICIES THAT FAVOR PRODUCTION, DISTRIBUTION AND INCREASED USE OF PROPANE.-FOSTER INDUSTRY-WIDE COHESION - THROUGH COMMUNICATION, LEARNING, NETWORKING, AND COLLABORATION. 0 0 GOVERNMENT AFFAIRS - TO ACHIEVE PUBLIC POLICIES THAT FAVOR PRODUCTION, DISTRIBUTION AND INCREASED USE OF PROPANE AND TO SERVE AS THE PRINCIPAL VOICE OF THE PROPANE INDUSTRY. NPGA SOUTHEASTERN CONVENTION & INTERNATIONAL PROPANE EXPO - PROVIDES A WORLD CLASS VENUE THAT SHOWCASES THE LARGEST ARRAY OF PROPANE RELATED PROVIDERS, PRODUCTS AND SERVICES. IT OFFERS THE BEST NETWORKING OPPORTUNITIES TO CONNECT THE INDUSTRY'S LEADING SUPPLIERS, MANUFACTURERS AND SERVICE PROVIDERS. THE EDUCATIONAL PROGAM AT THE TRADE SHOW OFFERS EDUCATIONAL SESSIONS THAT PROVIDE ESSENTIAL SKILLS AND PROVEN STRATEGIES TO TAKE YOUR EMPLOYEES AND PROPANE BUSINESSES TO THE NEXT LEVEL. CERTIFIED EMPLOYEE TRAINING PROGRAM (CETP) - THE PREMIER TRAINING PROGRAM OF THE PROPANE INDUSTRY. THE CETP CERTIFICATION PROGRAM IS A FORMAL STRUCTURE FOR TESTING AND DOCUMENTATION TO ASSURE WORKERS IN THE PROPANE INDUSTRY HAVE THE NECESSARY KNOWLEDGE AND SKILLS TO PERFORM THEIR WORK SAFELY AND EFFECTIVELY. PROPANE DAYS 0 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 24 0 1 25 1 1 1 0 0 0 1 1 0 X 137 137 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X BRIAN DUNLAP 2023551324 1899 L STREET NW NO 350 WASHINGTON DC 20036 GARY FRANCE CHAIRMAN 15.00 2.00 X X 0 0 0 DAVID LUGAR CHAIRMAN-ELECT 10.00 2.00 X X 0 0 0 CHARLIE ORY VICE CHAIRMAN 5.00 2.00 X X 0 0 0 STUART WEIDIE TREASURER 5.00 2.00 X 0 0 0 ALLEGRA PACHECO DIRECTOR 1.00 X 0 0 0 AMY DEAN DIRECTOR 1.00 X 0 0 0 ANDREW PEYTON DIRECTOR 1.00 X 0 0 0 ANDY LAMBERT DIRECTOR 1.00 X 0 0 0 ANGELA JOHN DIRECTOR 1.00 X 0 0 0 BW BYRNE DIRECTOR 1.00 X 0 0 0 BILL CLINKSCALE DIRECTOR 1.00 X 0 0 0 BILL DECLERK DIRECTOR 1.00 X 0 0 0 BILL JELLISON DIRECTOR 1.00 X 0 0 0 BILLY COX DIRECTOR 1.00 X 0 0 0 BOB WALLACE DIRECTOR 1.00 X 0 0 0 BOB YOUNG DIRECTOR 1.00 X 0 0 0 BOYD MCGATHEY DIRECTOR 1.00 X 0 0 0 BRADLEY BOX DIRECTOR 1.00 X 0 0 0 BRENT BATY DIRECTOR 1.00 X 0 0 0 BRIAN DAVIDSON DIRECTOR 1.00 X 0 0 0 BRUCE MONTROY DIRECTOR 1.00 X 0 0 0 CAL CALANCHINI DIRECTOR 1.00 2.00 X 0 0 0 CARL HUGHES DIRECTOR 1.00 X 0 0 0 CASEY CRAMTON DIRECTOR 1.00 X 0 0 0 CHARLES REVERE DIRECTOR 1.00 X 0 0 0 CHRISTOPHER EARHART DIRECTOR 1.00 X 0 0 0 CODY WRAY DIRECTOR 1.00 X 0 0 0 DD ALEXANDER DIRECTOR 1.00 X 0 0 0 DANIEL OVERPECK DIRECTOR 1.00 X 0 0 0 DAN RICHARDSON DIRECTOR 1.00 X 0 0 0 DARYL MCCLENDON DIRECTOR 1.00 X 0 0 0 DAVID BARRETT DIRECTOR 1.00 X 0 0 0 DAVID BIGGS DIRECTOR 1.00 X 0 0 0 DAVID DAY DIRECTOR 1.00 X 0 0 0 DAVID WILLIAMS DIRECTOR 1.00 X 0 0 0 DAYNE BRADY DIRECTOR 1.00 X 0 0 0 DEAN HALDEMAN DIRECTOR 1.00 X 0 0 0 DENIS GAGNE DIRECTOR 1.00 2.00 X 0 0 0 DIANA PRICE DIRECTOR 1.00 X 0 0 0 DOUG AUXIER DIRECTOR 1.00 X 0 0 0 ERICH WOLF DIRECTOR 1.00 X 0 0 0 EUGENE VN BISSELL DIRECTOR 1.00 X 0 0 0 FRANK HORNE JR DIRECTOR 1.00 X 0 0 0 FRANK TAYLOR DIRECTOR 1.00 X 0 0 0 GEORGE KOLOROUTIS DIRECTOR 1.00 2.00 X 0 0 0 GERRY MISEL DIRECTOR 1.00 X 0 0 0 GLENN MILLER DIRECTOR 1.00 X 0 0 0 GLENN SAUNDERS DIRECTOR 1.00 X 0 0 0 GRIFFIN SUELZER DIRECTOR 1.00 X 0 0 0 HAROLD POLAND DIRECTOR 1.00 X 0 0 0 J CHARLES SAWYER DIRECTOR 1.00 X 0 0 0 J NUTIE DOWDLE DIRECTOR 1.00 X 0 0 0 J RANDALL THOMPSON DIRECTOR 1.00 2.00 X 0 0 0 JACK CHESSER DIRECTOR 1.00 X 0 0 0 JAMES BERTELSMEYER DIRECTOR 1.00 X 0 0 0 JAMES RESSLER DIRECTOR 1.00 2.00 X 0 0 0 JAMES RONALD DIRECTOR 1.00 X 0 0 0 JAMES SENTY DIRECTOR 1.00 X 0 0 0 JANE STROUPE DIRECTOR 1.00 X 0 0 0 JEFF GRESHAM DIRECTOR 1.00 X 0 0 0 JEFF TAYLOR DIRECTOR 1.00 X 0 0 0 JERRY BRICK DIRECTOR 1.00 X 0 0 0 JILL HOPKINS DIRECTOR 1.00 X 0 0 0 JIM BISHOP DIRECTOR 1.00 X 0 0 0 JIM HAMILTON DIRECTOR 1.00 2.00 X 0 0 0 JOE BRUEGGEMANN DIRECTOR 1.00 X 0 0 0 JOE CORDILL DIRECTOR 1.00 X 0 0 0 JOE WESTBY DIRECTOR 1.00 X 0 0 0 JOHN BROOKS III DIRECTOR 1.00 X 0 0 0 JOHN GAWRONSKI DIRECTOR 1.00 X 0 0 0 JOSEPH ARMENTANO DIRECTOR 1.00 X 0 0 0 JOSEPH BUSCHUR DIRECTOR 1.00 X 0 0 0 KAREN SAMS DIRECTOR 1.00 X 0 0 0 KEITH HANCHETT DIRECTOR 1.00 X 0 0 0 KEITH MCMAHAN DIRECTOR 1.00 X 0 0 0 KEN KRAFT DIRECTOR 1.00 X 0 0 0 KIM GODLEWSKI DIRECTOR 1.00 X 0 0 0 KURT RUHL DIRECTOR 1.00 X 0 0 0 LANCE LAM DIRECTOR 1.00 X 0 0 0 LARRY DOUGHTY DIRECTOR 1.00 X 0 0 0 LARRY OSGOOD DIRECTOR 1.00 X 0 0 0 LESLIE WOODWARD DIRECTOR 1.00 2.00 X 0 0 0 LISA GERWITZ DIRECTOR 1.00 X 0 0 0 LLOYD POPE DIRECTOR 1.00 X 0 0 0 LYNN HARDIN JR DIRECTOR 1.00 X 0 0 0 MALCOLM BARRETT DIRECTOR 1.00 X 0 0 0 MAURICE GRATTON DIRECTOR 1.00 X 0 0 0 MICHAEL FRANGER DIRECTOR 1.00 X 0 0 0 MICHAEL GORHAM DIRECTOR 1.00 X 0 0 0 MICHAEL HIEFNER DIRECTOR 1.00 X 0 0 0 MICHAEL HOPSICKER DIRECTOR 1.00 2.00 X 0 0 0 MICHAEL SHEEHAN DIRECTOR 1.00 X 0 0 0 MICHAEL TRACEY DIRECTOR 1.00 X 0 0 0 MIKE ERIKSEN DIRECTOR 1.00 X 0 0 0 MIKE PITTS DIRECTOR 1.00 X 0 0 0 MILT SWENSON DIRECTOR 1.00 X 0 0 0 MONTE ROCKOW DIRECTOR 1.00 2.00 X 0 0 0 NANCY COOP DIRECTOR 1.00 X 0 0 0 NEAL KANEL DIRECTOR 1.00 X 0 0 0 PAUL LANEY DIRECTOR 1.00 X 0 0 0 PAUL J DEWITT DIRECTOR 1.00 X 0 0 0 RANDALL DOYLE DIRECTOR 1.00 X 0 0 0 RANDY BRADFORD DIRECTOR 1.00 X 0 0 0 RANDY RUTHERFORD DIRECTOR 1.00 X 0 0 0 RANDY SAMS DIRECTOR 1.00 X 0 0 0 RAYMOND MURRAY DIRECTOR 1.00 2.00 X 0 0 0 RICARDO SCHONDUBE DIRECTOR 1.00 X 0 0 0 RICHARD TARANTIN DIRECTOR 1.00 X 0 0 0 RICK HUMPHREY DIRECTOR 1.00 X 0 0 0 RICK LADUE DIRECTOR 1.00 X 0 0 0 ROB FREEMAN DIRECTOR 1.00 X 0 0 0 ROB HOYSGAARD DIRECTOR 1.00 X 0 0 0 ROBERT BAILEY DIRECTOR 1.00 X 0 0 0 ROBERT BARRY DIRECTOR 1.00 X 0 0 0 ROBERT BLACKWELL DIRECTOR 1.00 X 0 0 0 ROBERT MATTOCKS DIRECTOR 1.00 X 0 0 0 ROBERT MAUCH DIRECTOR 1.00 X 0 0 0 ROBERT NICHOLSON JR DIRECTOR 1.00 X 0 0 0 ROBERT NICHOLSON III DIRECTOR 1.00 X 0 0 0 ROGER BOEHLKE DIRECTOR 1.00 X 0 0 0 ROLAND PENTA DIRECTOR 1.00 X 0 0 0 SAM MCTIER DIRECTOR 1.00 X 0 0 0 SHANNON MCWHORTER DIRECTOR 1.00 X 0 0 0 SHAWN COADY DIRECTOR 1.00 X 0 0 0 STEPHEN MILLER DIRECTOR 1.00 X 0 0 0 STEVE GENTRY DIRECTOR 1.00 2.00 X 0 0 0 T MICHAEL MORRISSEY DIRECTOR 1.00 X 0 0 0 THOMAS JAENICKE DIRECTOR 1.00 X 0 0 0 THOMAS OVERBAUGH DIRECTOR 1.00 X 0 0 0 TIM HOLMES DIRECTOR 1.00 X 0 0 0 TOD CORRIN DIRECTOR 1.00 X 0 0 0 TODD PELLETT DIRECTOR 1.00 2.00 X 0 0 0 TOM CLARK DIRECTOR 1.00 X 0 0 0 TOM VAN BUREN DIRECTOR 1.00 2.00 X 0 0 0 VINCENT OSTERMAN DIRECTOR 1.00 X 0 0 0 WALT SACKMAN DIRECTOR 1.00 X 0 0 0 WILLIAM PLATZ DIRECTOR 1.00 X 0 0 0 RICHARD ROLDAN PRESIDENT & CEO 40.00 X 320534 0 48320 PHILLIP A SQUAIR SENIOR VP PUBLIC & GOVERNMENT 35.00 X 176942 0 42799 BRIAN DUNLAP VP FINANCE & ADMINISTRATION 50.00 X 162332 0 19445 JEFF PETRASH VP & GENERAL COUNSEL 35.00 X 129803 0 7977 MICHAEL A CALDARERA VP REGULATORY & TECHNICAL 35.00 X 128602 0 37714 BRUCE J SWIECICKI VP REGULATORY & TECHNICAL 35.00 X 116885 0 37209 MICHAEL G TROOP VP LEGISLATIVE AFFAIRS 35.00 X 112968 0 11974 1148066 0 205438 7 0 1 0 VENABLE LLP PO BOX 62727 BALTIMORE MD 21264 LEGAL FEES 653969 THE BRATTLE GROUP INC 44 BRATTLE STREET CAMBRIDGE MA 02138 ECONOMIC ANALYSIS 474166 EARLY CASSIDY & SCHILLING 15200 OMEGA DRIVE SUITE 100 ROCKVILLE MD 20850 INSURANCE BROKER 110812 3 34330 34330 MEMBERSHIP DUES 900099 2753249 2753249 CONVENTIONS/MEETINGS 900099 987996 331619 656377 PERC DOCKET 900099 652159 652159 ASSESSMENT FEES 900099 266860 266860 MEETING SPONSORSHIPS 900099 172300 172300 4985 4985 4837549 104081 104081 707131 707131 5154303 4659061 495242 495242 495242 PROJECT MANAGEMENT REC 900099 490175 490175 LITIGATION SETTLEMENT 900099 375357 375357 MANAGEMENT CONSULTING 900099 144796 144796 47318 7211 40107 1057646 7235979 5026411 40107 2135131 14894 1074468 1390382 78566 170661 160821 224141 31100 90548 20173 542581 25000 316475 61300 253583 276458 591874 64488 63725 NPGA PROJECT MANAGEMENT 459175 PRINTING & DUPLICATION 127828 PERSONNEL ADMINISTRATIO 113402 BUSINESS ENTERTAINMENT 30939 23146 6205728 458550 272953 778778 584841 979447 111547 22299 10904 189080 253716 709553 486031 269204 223522 4354477 5205339 364744 260931 7416579 6923753 1096871 323969 2285919 1635536 536187 557088 3918977 2516593 X 3497602 4407160 3497602 4407160 7416579 6923753 1030251 -120693 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 2753249 799183 -799183 1101300 -1101300 2244069 37257 2281326 2223600 20469 2244069 2037927 185673 2223600 1805401 232526 2037927 1755401 50000 1805401 1.00000 0 1 1 310532 132178 178354 399021 353853 45168 223522 DEFERRED RENT 325442 DEFERRED COMPENSATION 231646 557088 X 7393848 -120693 278562 157869 7235979 0 7235979 6347667 141939 141939 6205728 0 6205728 PART V, LINE 4: MEMORIAL ENDOWMENT: THE MEMORIAL ENDOWMENT WAS ESTABLISHED TO PERIODICALLY RECOGNIZE A MEMBER OF NPGA WHO HAS MADE A SIGNIFICANT CONTRIBUTION IN THE AREA OF PUBLIC AFFAIRS THAT BENEFITS THE PROPANE GAS INDUSTRY. AN AWARD IS PRESENTED IN THE NAME OF WILLIAM C. HILL TO THE RECOGNIZED MEMBER. A CONTRIBUTION IS MADE TO A SCIENTIFIC RESEARCH OR EDUCATIONAL INSTITUTION DESIGNATED BY THE AWARD WINNER. SCHOLARSHIP ENDOWMENT: THE SCHOLARSHIP ENDOWMENT WAS ESTABLISHED TO PROMOTE FUNDING OF ENDOWMENTS, THE INCOME FROM WHICH WOULD BE USED TO GRANT SCHOLARSHIPS FOR HIGHER EDUCATION TO CHILDREN OF EMPLOYEES OF COMPANIES ENGAGED IN A PROPANE OR RELATED BUSINESS THAT ARE MEMBERS OF THE NPGA AND MEETING MANAGEMENT AND GENERAL EXPENSES ON BEHALF OF THE FOUNDATION. PART X, LINE 2: NPGA ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, NPGA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED NPGA'S TAX POSITIONS AND CONCLUDED THAT NPGA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, NPGA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: NPG FOUNDATION REVENUE INCLUDED IN CONSOLIDATING STATEMENTS 309,562. ELIMINATIONS IN CONSOLIDATING STATEMENTS -31,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: NPG FOUNDATION EXPENSES INCLUDED IN CONSOLIDATING STATEMENTS 172,939. ELIMINATIONS IN CONSOLIDATING STATEMENTS -31,000. 1 NATIONAL PROPANE GAS FOUNDATION 1899 L STREET NW SUITE 350 WASHINGTON DC 20036 237122755 501(C)(3) 14894 PROGRAM SUPPORT 1 0 PART I, LINE 2: REQUESTS FOR CONTRIBUTIONS ARE REVIEWED AND APPROVED BY THE APPROPRIATE DEPARTMENTAL VICE PRESIDENT OR THE CEO/PRESIDENT. X X X 1 0 0 RICHARD ROLDAN PRESIDENT & CEO 283956 0 35750 0 828 0 33500 0 14820 0 368854 0 0 0 PHILLIP A SQUAIR SENIOR VP PUBLIC & GOVERNMENT 162420 0 14000 0 522 0 18394 0 24405 0 219741 0 0 0 BRIAN DUNLAP VP FINANCE & ADMINISTRATION 146652 0 15000 0 680 0 13038 0 6407 0 181777 0 0 0 MICHAEL A CALDARERA VP REGULATORY & TECHNICAL 123022 0 5000 0 580 0 13464 0 24250 0 166316 0 0 0 BRUCE J SWIECICKI VP REGULATORY & TECHNICAL 111982 0 4000 0 903 0 15233 0 21976 0 154094 0 0 0 PART I, LINE 4A MICHAEL TROOP RECEIVED $81,536 AS A SEVERANCE PAYMENT, WHICH IS TAXABLE. FORM 990, PART VI, SECTION A, LINE 6 NPGA IS AN INCORPORATED 501(C)(6) NON-PROFIT TRADE ASSOCIATION. NPGA'S MEMBERSHIP IS COMPRISED OF ANY INDIVIDUAL, FIRM OR CORPORATION THAT IS ENGAGED IN THE LP-GAS INDUSTRY. AFFILIATED LOCAL, STATE OR REGIONAL PROPANE ASSOCIATIONS CAN ALSO BE MEMBERS. ACTIVE MEMBERS APPOINT AN ACCREDITED REPRESENTATIVE WHO IS AUTHORIZED TO CAST VOTES FOR SUCH ACTIVE MEMBER IN ASSOCIATION MATTERS. DIRECTORS ON THE BOARD OF DIRECTORS ARE ELECTED BY THE ACCREDITED REPRESENTATIVE FROM EACH ACTIVE MEMBER. PROPERTY RIGHTS AND INTEREST OF ACTIVE MEMBERS IN THE PROPERTY OF NPGA SHALL BE IN PROPORTION TO DUES PAID BY THEM RESPECTIVELY TO THE ASSOCIATION AND SHALL CEASE UPON THEIR EXPULSION OR WITHDRAWAL FROM THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A VARIOUS INDUSTRY SECTIONS MEMBERS ELECT MULTIPLE DIRECTORS TO THE BOARD OF DIRECTORS AS PRESCRIBED IN NPGA'S CONSTITUTION. THE CHAIRMAN OF THE BOARD CAN APPOINT UP TO 25 DIRECTORS-AT-LARGE. FORM 990, PART VI, SECTION A, LINE 7B THE ANNUAL MEETING OF NPGA IS HELD FOR THE PURPOSE OF ELECTING OFFICERS, APPROVING THE ACTIVITIES OF THE STAFF, OFFICES AND COMMITTEES ON BEHALF OF THE ASSOCIATION DURING THE PAST YEAR AND TO RATIFY ANY AMENDMENTS TO NPGA'S CONSTITUTION PROPOSED BY THE EXECUTIVE COMMITTEE OR BY THE BOARD OF DIRECTORS DURING THE PAST YEAR. FORM 990, PART VI, SECTION B, LINE 11 UPON RECEIVING A DRAFT COPY OF THE FORM 990 FROM THE TAX PREPARERS, THE CFO REVIEWS THE FORM 990 FOR ANY OMISSIONS OR NECESSARY UPDATES AS WELL AS TYING OUT THE FINANCIAL INFORMATION BACK TO THE AUDITED FINANCIAL STATEMENTS. NEXT, NPGA'S AUDIT COMMITTEE, A STANDING COMMITTEE OF THE BOARD OF DIRECTORS, REVIEWS THE DRAFT COPY OF THE FORM 990 DURING A CONFERENCE CALL MEETING PRIOR TO THE ACTUAL FILING WITH THE IRS. BEFORE FILING, THE BOARD OF DIRECTORS IS EMAILED A SECURED LINK TO THE FORM 990 THAT IS POSTED ON NPGA'S WEBSITE ALONG WITH A PASSWORD TO ACCESS THE FINAL FORM 990. AT THE NEXT BOARD OF DIRECTORS MEETING, THE AUDIT COMMITTEE WILL REPORT ON ITS REVIEW OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C NPGA'S CONFLICT OF INTEREST POLICY IS INCLUDED IN THE FRONT SECTION OF THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTOR PACKAGES ALONG WITH THE ANTITRUST POLICY AND THE WHISTLE-BLOWER POLICY. THE CHAIRMAN MAKES A REMINDER OF THESE POLICIES TO THE BOARD OF DIRECTORS IN HIS OPENING REMARKS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION AS WELL AS OTHER OFFICER AND KEY EMPLOYEES' COMPENSATION IS REVIEWED ANNUALLY BY THE PERSONNEL SUBCOMMITTEE OF THE EXECUTIVE COMMITTEE. THE PERSONNEL SUBCOMMITTEE USES SALARY BENCHMARKS FROM PUBLICATIONS SUCH AS THE ASAE COMPENSATION GUIDE TO ASSESS THE APPROPRIATE LEVEL OF COMPENSATION FOR EACH OF THESE POSITIONS AND THE DECISIONS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 NPGA'S GOVERNING DOCUMENTS SUCH AS THE CONSTITUTION, AND RULES & PROCEDURES ARE PRINTED IN NPGA'S MEMBERSHIP DIRECTORY. OTHER POLICIES SUCH AS THE CONFLICT OF INTEREST POLICY, THE ANTITRUST POLICY AND THE WHISTLE-BLOWER POLICY ARE INCLUDED IN THE FRONT SECTION OF THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTOR PACKAGES. ALL OF THE ABOVE REFERENCED GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. NPGA'S FINANCIAL STATEMENTS ARE PUBLISHED EACH YEAR IN NPGA'S ANNUAL REPORT WHICH IS POSTED ON NPGA'S WEBSITE. FINANCIAL STATEMENT INFORMATION IS ALSO AVAILABLE THROUGH NPGA'S ANNUAL 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX FORM FILINGS. COPIES OF BOTH THE ANNUAL REPORT AND 990 RETURN TAX FILINGS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. NATIONAL PROPANE GAS FOUNDATION 1899 L STREET NW SUITE 350 WASHINGTON DC 20036 237122755 SCHOLARSHIP AWARDS DC 501(C)(3) LINE 11A, I NATIONAL PROPANE GAS ASSOCIATION 1 NATIONAL PROPANE GAS ASSOCIATION POLITICAL ACTION COMMITTEE 1899 L STREET NW SUITE 350 WASHINGTON DC 20036 363175428 POLITICAL ACTION COMMITTEE DC 527 NATIONAL PROPANE GAS ASSOCIATION 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0