2024-11-13T10:18:00-05:00 2024-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2023-07-01 420332565 FUELIOWA FUEL 5152247545 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 GARY KOERNER CEO 5154211599 2024-11-11 true false ALEXANDRA KAFER CPA P02066016 5152883279 2024-11-11 2023 2024-10-15 13:58:12Z GARY KOERNER 1640990 false X WWW.FUELIOWA.COM X 1937 IA TO REPRESENT IOWA'S FUEL INDUSTRY BY ADVOCATING FOR INNOVATIVE AND QUALITY FUEL OPTIONS, CONSUMER AND ENVIRONMENTAL PROTECTION, AND FAIRNESS IN THE MARKETPLACE. 14 14 5 18 371766 70985 69500 0 952844 934326 222857 236755 433672 469909 1678873 1640990 0 0 802647 814388 0 0 743749 730898 1546396 1545286 132477 95704 2813927 3049011 297926 242554 2516001 2806457 X THE PURPOSES FOR WHICH THIS ORGANIZATION IS FORMED ARE: 1. TO PROMOTE THE INTEREST AND WELFARE OF THOSE MEMBERS ENGAGED IN THE MARKETING, DISTRIBUTION, MANUFACTURING OR BROKERING OF MOTOR FUEL, HEATING FUEL OR ALTERNATIVE FUEL ENERGY, RETAIL CONVENIENCE STORE OR VEHICLE PRODUCTS AND SERVICES AND TO FOSTER A SPIRIT OF FRIENDLY COOPERATION BETWEEN AND AMONG THE REFINERS, SUPPLIERS, MARKETERS, DISTRIBUTORS, CUSTOMERS AND OTHER SEGMENTS OF THESE INDUSTRIES IN IOWA; 2. TO RAISE THE PROFESSIONAL STANDARDS OF THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 3. TO PROMOTE AND ENCOURAGE SOUND AND ECONOMIC TRADE PRACTICES WITHIN THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 4. TO REPRESENT THE INTERESTS OF FUEL MARKETING, CONVENIENCE STORE OR VEHICLE PRODUCT AND SERVICE RELATED OPERATORS WITH LOCAL, STATE AND FEDERAL GOVERNMENT; 5. TO FOSTER THE PROGRESS OF THE FUEL MARKETING, CONVENIENCE AND VEHICLE RELATED INDUSTRIES THROUGH COOPERATION WITH SIMILAR false false EDUCATE AND ADVOCATE ON BEHALF OF MEMBERS - COMMUNICATE CRITICAL INFORMATION TO MEMBERS FREQUENTLY, AND PROVIDE BEST IN CLASS EXPERIENCES AND SOLUTIONS ON REGULATORY AND LEGISLATIVE HAPPENINGS. EDUCATING POLICYMAKERS AND THE PUBLIC ON POLICY ISSUES RELEVANT TO MEMBERS. PUBLICATION OF TRADE MAGAZINES DISTRIBUTED TO MEMBERS. COPIES ARE ALSO DISTRIBUTED AT NO CHARGE TO NON MEMBERS, SUCH AS TRADE ORGANIZATIONS IN OTHER STATES. CONVENTION, TRADE SHOW AND MEETINGS - MEMBERS ATTEND THE MEETINGS TO ELECT OFFICERS, REPORT ON PRIOR YEARS ACTIVITIES AND DISCUSS CURRENT PLANS. false false false true false false false false false true false false false true true false false false false false false false false false false false false false true false false false false false false false false false false true true true true false true 13 0 5 true true true false false false false false false false X 14 14 false false true false true true false true true false false false true true true true true true false false X GARY KOERNER 5152247545 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 REO MENNING FORMER EXEC. 40.00 X 0 183802 36550 RONALD N LANGSTON LEFT MAY 2024 FORMER PRES. 40.00 0.15 X 167722 0 46045 GARY KOERNER CEO 40.00 0.25 X 159944 0 35168 JOHN MAYNES REG. AFFAIRS 40.00 X 134206 0 51706 CHAD BESCH DIRECTOR 0.25 X 0 0 0 DON BURD DIRECTOR 0.25 X 0 0 0 TIA EISCHEID DIRECTOR 0.25 X 0 0 0 DENNIS JAEGER DIRECTOR 0.25 X 0 0 0 SCOTT MOORE DIRECTOR 0.25 X 0 0 0 SCOTT RICHARDSON DIRECTOR 0.25 X 0 0 0 JASON STAUFFER DIRECTOR 0.25 X 0 0 0 CHRIS BIELLIER DIRECTOR 0.25 X 0 0 0 WADE FOWLER DIRECTOR 0.25 X 0 0 0 CARA INGLE DIRECTOR 0.25 X 0 0 0 STEVE KIMMES LEFT DEC 2023 DIRECTOR 0.25 X 0 0 0 JOSEPH ZIETLOW LEFT DEC 2023 DIRECTOR 0.25 X 0 0 0 BEV JESSEN LEFT DEC 2023 DIRECTOR 0.25 X 0 0 0 NATHANIEL DODDRIDGE LEFT APR 2024 DIRECTOR 0.25 X 0 0 0 KEITH OLSEN CHAIR 0.25 X X 0 0 0 TESSA FAHEY ANDERSON VICE CHAIR 0.25 X X 0 0 0 NATE LINCOLN TREASURER 0.25 X X 0 0 0 DAVE REIF IMMEDIATE PA 0.25 X X 0 0 0 461872 183802 169469 3 true true false EVENT REGISTRATION & SPONSOR 611710 382947 382947 ACTIVE MEMBERSHIP DUES 900099 253018 253018 MEMBER SERVICE PROGRAMS - UBI 812900 105963 105963 ASSOCIATE MEMBERSHIP DUES 900099 99973 99973 NEWSLETTER 541800 92425 8060 84365 934326 236755 236755 273471 273471 ADMINISTRATIVE - UBI 561000 97811 97811 ENDORSEMENT INCOME - UBI 541800 83627 83627 ADMINISTRATIVE 900099 15000 15000 196438 1640990 758998 371766 510226 383350 204354 178996 321857 288856 33001 16235 16235 44638 34471 10167 48308 34299 14009 58943 19423 39520 75353 56139 19214 82045 82045 10243 10243 57628 57628 31250 22188 9062 4076 2894 1182 65188 46283 18905 14898 14898 138042 115957 22085 37295 37295 2568 1823 745 19852 8171 11681 UBI TAXES 18260 18260 SERVICES EXPENSES 65963 65963 READERSHIP COSTS 21221 21221 TAXES & LICENSES 12007 7944 4063 16066 13399 2667 1545286 1151486 393800 0 560643 217509 308456 146520 209235 14117 19314 179809 169537 12839 10272 1919630 2155269 500 500 159678 128456 2813927 3049011 140017 117295 3500 2200 154409 123059 297926 242554 X 2516001 2806457 2516001 2806457 2813927 3049011 95704 194752 X true X false true false false false true 361051 140569 211714 352283 180526 171757 57550 57550 122259 111987 10272 10272 OPERATING LEASE 101832 FINANCE LEASE 21227 123059 X 1650499 194752 -10243 184509 1465990 175000 175000 1640990 1535042 -1 -1 1535043 10243 10243 1545286 SCHEDULE D, PAGE 3, PART X FUELIOWA IS GENERALLY EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). NET INCOME FROM NON-EXEMPT ACTIVITIES, SUCH AS SERVICES PROVIDED TO NON-MEMBERS AND ADMINISTRATION OF INSURANCE PROGRAMS, IS REPORTED AS UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT IS UNAWARE OF ANY SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2024 AND 2023. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO SIGNIFICANT INTEREST OR PENALTY CHARGES DURING THE FISCAL YEARS ENDED JUNE 30, 2024 OR 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D INVESTMENT FEES -10,243 SCHEDULE D, PAGE 4, PART XI, LINE 4B SHAREHOLDER DIVIDENDS 175,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D ROUNDING ADJUSTMENT -1 X X X false false false REO MENNING FORMER EXEC. VP 167302 16500 24245 12305 220352 RONALD N LANGSTON LEFT MAY 2024 FORMER PRES. & CEO 155787 11935 42038 4007 213767 GARY KOERNER CEO 136216 23728 16447 18721 195112 JOHN MAYNES REG. AFFAIRS MANAGER 121860 12346 33128 18578 185912 SCHEDULE J, PART III PART I, LINE 3: THE CEO IS COMPENSATED BASED ON A WRITTEN EMPLOYMENT AGREEMENT DEVELOPED BY THE RELATED ORGANIZATION'S BOARD OF DIRECTORS. FORM 990 - ORGANIZATION'S MISSION THE PURPOSES FOR WHICH THIS ORGANIZATION IS FORMED ARE: 1. TO PROMOTE THE INTEREST AND WELFARE OF THOSE MEMBERS ENGAGED IN THE MARKETING, DISTRIBUTION, MANUFACTURING OR BROKERING OF MOTOR FUEL, HEATING FUEL OR ALTERNATIVE FUEL ENERGY, RETAIL CONVENIENCE STORE OR VEHICLE PRODUCTS AND SERVICES AND TO FOSTER A SPIRIT OF FRIENDLY COOPERATION BETWEEN AND AMONG THE REFINERS, SUPPLIERS, MARKETERS, DISTRIBUTORS, CUSTOMERS AND OTHER SEGMENTS OF THESE INDUSTRIES IN IOWA; 2. TO RAISE THE PROFESSIONAL STANDARDS OF THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 3. TO PROMOTE AND ENCOURAGE SOUND AND ECONOMIC TRADE PRACTICES WITHIN THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 4. TO REPRESENT THE INTERESTS OF FUEL MARKETING, CONVENIENCE STORE OR VEHICLE PRODUCT AND SERVICE RELATED OPERATORS WITH LOCAL, STATE AND FEDERAL GOVERNMENT; 5. TO FOSTER THE PROGRESS OF THE FUEL MARKETING, CONVENIENCE AND VEHICLE RELATED INDUSTRIES THROUGH COOPERATION WITH SIMILAR NATIONAL ASSOCIATIONS. FORM 990, PAGE 6, PART VI, LINE 4 IN APRIL OF 2024, THE ASSOCIATION AMENDED THE BYLAWS TO INCLUDE THE FOLLOWING ITEMS: NON-ELECTED CHAIRPERSON. IF THE CHAIRPERSON IS NOT REELECTED BY THE MEMBERSHIP, RESIGNS, LEAVES THE INDUSTRY, OR IS OTHERWISE INELIGIBLE TO REMAIN ON THE BOARD, THE BOARD SHALL ELECT AN IMMEDIATE PAST CHAIRPERSON FROM THE ELECTED DIRECTORS, WHO SHALL HAVE SERVED ONE YEAR ON THE BOARD. IN THE CASE OF A VACANCY OF THE IMMEDIATE PAST CHAIRPERSON, THE BOARD SHALL ELECT TO FILL THE VACANCY WITH A FORMER PAST CHAIRPERSON PURSUANT TO ARTICLE IV ELECTION OF DIRECTORS, SECTION 1, SUBSECTION D. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS: ANY PERSON, FIRM, COOPERATIVE, PARNTERSHIP, LLC OR CORPORATION OWNING OR OPERATING ANY MARKETING PLANT(S) OR PETROLEUM PRODUCT DISTRIBUTION OR CONVENIENCE STORE BUSINESS IN THE STATE OF IOWA SHALL BE ELIGIBLE FOR MEMBERSHIP IN THIS ORGANIZATION. ASSOCIATE MEMBERS: ANY PERSON, FIRM OR CORPORATION WHO PROVIDES EQUIPMENT, SERVICES AND PRODUCTS TO WHOLESALERS AND RETAILERS OF FUELIOWA OPERATIONS OR WHO OPERATES PETROLEUM STORAGE TANKS FOR THEIR OWN NON-RETAIL BUSINESS USE. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF UP TO FIFTEEN (15) VOTING DIRECTORS. THERE SHALL BE UP TO THIRTEEN (13) AT-LARGE DIRECTORS, AND TWO (2) ASSOCIATE DIRECTORS. AT LARGE DIRECTORS SHALL BE ACTIVE MEMBERS OF THE ASSOCIATION WHO AT THE TIME OF THE ELECTION ARE IN GOOD STANDING. AT-LARGE DIRECTORS NEED NOT BE RESIDENTS OF THE STATE OF IOWA. NOMINATIONS SHALL PROVIDE FOR CONSIDERATION OF GEOGRAPHIC REPRESENTATION, TYPE OF BUSINESS AND LEADERSHIP QUALIFICATIONS ACCORDING TO THE ASSOCIATION'S NOMINATION POLICY. ALL ACTIVE MEMBERS ARE ELIGIBLE TO VOTE FOR THE AT-LARGE DIRECTORS. ASSOCIATE DIRECTORS SHALL BE VOTED ON BY ALL MEMBERS, ACTIVE AND ASSOCIATE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS AVAILABLE TO EACH MEMBER OF THE BOARD'S FINANCE COMMITTEE FOR REVIEW AND APPROVAL OF THE RETURN BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY AND REVIEWED BY THE FUELIOWA BOARD. THE POLICY IS ALSO PRESENTED AT THE BEGINNING OF EVERY BOARD MEETING. EACH DIRECTOR IS ASKED TO REVIEW, UPDATE POTENTIAL CONFLICTS AND SIGN AND DATE THE POLICY. THE PRESIDENT MONITORS THE COLLECTION OF POLICIES AND MAINTAINS THE POLICIES IN A FILE AND BRINGS TO EACH BOARD MEETING. IF A POTENTIAL CONFLICT ARISES, THE EXECUTIVE COMMITTEE IS NOTIFIED AND THEY BRING THE MATTER TO THE ATTENTION OF THE ENTIRE BOARD. THE DIRECTOR WITH A POTENTIAL CONFLICT IS ALLOWED TO DISCUSS THE AGENDA ITEM DESPITE THE CONFLICT, HOWEVER, THE DIRECTOR MUST THEN RECUES HIM/HERSELF WHEN A VOTE TAKES PLACE ON THE AGENDA ITEM IN QUESTION. FORM 990, PAGE 6, PART VI, LINE 15A THE FUELIOWA EXECUTIVE COMMITTEE, WHICH IS INDEPENDENT FOR COMPENSATION PURPOSES, DETERMINES THE COMPENSATION OF THE PRESIDENT. THEY ANALYZE A PERFORMANCE SURVEY BY THE BOARD OF DIRECTORS, COMPARE RELATIVE TRADE ASSOCIAION INDUSTRY AND ASSOCIATION MANAGEMENT FIRM DATA AND ANALYZE OVERALL RESPONSIBILITIES IN MANAGING THE VARIOUS BUSINESSES IN ADDITION TO THE ASSOCIATION. THE EXECUTIVE COMMITTEE REVIEWS FORM 990 DATA OF STATE AND NATIONAL ASSOCIATIONS OF SAME OR SIMILAR SIZE ORGANIZATIONS AND INDUSTRY TYPE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. IOWA BENEFIT ADMINISTRATORS LLC 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 273776704 PLAN ADMIN IA 791 8757 N/A RINALLIANCE INC 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 420947359 COMPLIANCE IA FUELIOWA C CORP 411198 3834301 1.00000 true false false false false false true false false false false false true false false true false true false false RINALLIANCE INC O 15000 CASH VALUE RINALLIANCE INC F 175000 CASH VALUE RINALLIANCE INC L 25000 CASH VALUE SCHEDULE R PART IV: RINALLIANCE, INC. PRIMARY ACTIVITY: ASSISTS AND SUPPORTS IN COMPLIANCE & MARKETING RINS.