2024-09-19T11:22:58-07:00 2023-12-31 200276349 MUN CPAs LLP 2901 Douglas Blvd Roseville CA 95661 990 2023-01-01 941144929 Western Propane Gas Association WEST 9164479742 1107 9th Street 540 Sacramento CA 95814 Colin Sueyres President 2024-09-19 true true Bradley J Bartells CPA P02363556 9167744208 2023 2024-08-08 14:25:15Z Colin Sueyres 1107 9th Street 540 Sacramento CA 95814 2073483 false X www.westernpga.org X 1949 CA THE WESTERN PROPANE GAS ASSOCIATION IS A TRADE AND MEMBERSHIP SERVICE ORGANIZATION THAT REPRESENTS PROPANE MARKETERS THROUGHOUT CALIFORNIA. 25 25 3 23 36400 17833 0 824686 1067471 31277 33620 497333 583735 1353296 1684826 0 0 349298 474915 0 0 1030743 1281615 1380041 1756530 -26745 -71704 1709909 1513132 417482 249786 1292427 1263346 THE WESTERN PROPANE GAS ASSOCIATION IS A TRADE AND MEMBERSHIP SERVICE ORGANIZATION THAT REPRESENTS PROPANE MARKETERS THROUGHOUT CALIFORNIA. false false PROMOTION AND DEVELOPMENT OF THE PROPANE GAS INDUSTRY AND COORDINATION OFITS ACTIVITIES. false false false true false false false false false true false false false false 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 false true false false true 13 0 true 3 true true true false false false false false false false X 25 25 true false true false true true true true true false true true true true true true false true true false false X Colin Sueyres 9164479742 1107 9th Street STE 540 Sacramento CA 95814 Colin Sueyres President & CEO 40.00 0.00 X 184967 0 13196 Summer Leon VP/Operations 40.00 0.00 129208 0 7020 Phil Comstock Chairman 0.00 0.00 X X 0 0 0 Casandra Russo vice-Chair 0.00 0.00 X X 0 0 0 Jeff Price Sec/Treas 0.00 0.00 X X 0 0 0 Alex Gallard Past Chair 0.00 0.00 X X 0 0 0 Karen Wehunt Director 0.00 0.00 X 0 0 0 Dean Herger Director 0.00 0.00 X 0 0 0 Dustin Kaiser Director 0.00 0.00 X 0 0 0 Helen Amarant Director 0.00 0.00 X 0 0 0 Dorraine Smith Director 0.00 0.00 X 0 0 0 Matthew Ragsdale Director 0.00 0.00 X 0 0 0 Julie Johnson Director 0.00 0.00 X 0 0 0 David Castaldo Director 0.00 0.00 X 0 0 0 Susan Sorrells Director 0.00 0.00 X 0 0 0 Scott Graham Director 0.00 0.00 X 0 0 0 Ray Galan Director 0.00 0.00 X 0 0 0 Kristy Richardson Director 0.00 0.00 X 0 0 0 Shannon McWhorter Director 0.00 0.00 X 0 0 0 Patti Grantham Director 0.00 0.00 X 0 0 0 Kerry O'Shea Director 0.00 0.00 X 0 0 0 Shawn Huffman Director 0.00 0.00 X 0 0 0 Pat Malara Director 0.00 0.00 X 0 0 0 Vic Fink Director 0.00 0.00 X 0 0 0 Phil Kolter Director 0.00 0.00 X 0 0 0 Dave Belmont Director 0.00 0.00 X 0 0 0 Cinch Munson Director 0.00 0.00 X 0 0 0 314175 20216 2 false true false Con Sol Inc 1610 R Street Ste 200 Sacramento CA 95811 consulting 103662 Rob Scott PO Box 144 Kingsburg CA 93631 consulting 150200 2 0 CETP Programs 519100 7400 7400 Consulting Income 519100 70000 70000 Membership Dues 519100 468615 468615 PERC Programs 519100 521456 521456 1067471 33464 33464 0 0 0 388813 388657 156 156 156 0 0 0 Advertising Revenue 541800 55000 18600 36400 Brd & Committee Meetings 900099 22000 22000 Convention 900099 506155 506155 580 580 583735 1684826 1614806 36400 33620 0 0 0 0 198163 0 230227 6456 9626 30443 0 15000 77500 62700 0 0 0 12395 3991 23949 0 26974 33770 0 345801 0 0 493 14586 PERC Program Expenses 517190 Consumer Awarness 48575 Board Meetings & Events 30495 Dues and Subscriptions 18646 49550 1756530 0 0 0 132365 394681 798820 0 0 18802 25192 0 0 0 0 53061 83094 31139 28179 3453 2960 541893 1004695 0 0 0 161515 2510 1709909 1513132 125527 201066 121950 48720 170005 417482 249786 X 1292427 1263346 1292427 1263346 1709909 1513132 -71704 42630 -7 X true X false false false false false false true 468615 62700 54996 117696 46862 70834 27686 27686 3453 493 2960 2960 X Part X : FIN48 Footnote Income TaxesThe Association is a tax exempt organization under section 501(c)(6) of the Internal Revenue Code and Section 23701e of the California Revenue and Tax Code, and is subject to federal and state income taxes only on unrelated business taxable income.Financial accounting standards provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax position and believes all of the positions taken by the Association in its federal and state tax exempt organization returns are more likely than not to be sustained upon examination. X X X false false false Colin Sueyres President & CEO 184967 6000 7196 198163 Form 990, Part VI, Section A, Line 2 Family Relationship. Form 990, Part VI, Section A, Line 4 Board terms changed from 1-year to 2-years, although Officers would still be elected annually. Instead of 9 Districts with 1 seat (and alternate) per District, Western Propane Gas Association (WPGA) now has 3 Regions (North, Central, South) with 3 seats (and 3 alternates) per Region. If there are not enough votes to determine a suitable Member (and Alternate), then the number of available seats in that category may be shrunken for that Board term to ensure the Board always meets a quorum. The board is now able explicitly to vote using online tools; previous Bylaws allowed only paper ballots. WPGA clarified the role of Alternates and their authorities in the presence of sitting Members. Form 990, Part VI, Section A, Line 6 MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Section A, Line 7a THROUGH REGULAR MEETINGS. Form 990, Part VI, Section A, Line 7b DECISIONS ARE MADE AND APPROVED THROUGH REGULAR MEETINGS. Form 990, Part VI, Section B, Line 11b The president and Outsourced CFO review and approve the returns. Form 990, Part VI, Section B, Line 12c Regular meetings Form 990, Part VI, Section B, Line 15a ORGANIZATION USES COMPARABILITY DATA AND GOVERNING BODY'S APPROVAL TO SETUP TOP MANAGEMENT'S SALARIES. Form 990, Part VI, Section C, Line 19 DOCUMENTS WILL BE AVAILABLE UPON REQUEST. WESTERN PROP EDUCATION & RESEARCH 1107 9TH STREET SUITE 540 SACRAMENTO CA 95814 SCHOLARSHIP CA 501(C)(6) N/A false false false false false false false false false false false false false false true true false false false false