2024-07-24T14:48:34-04:00 2023-12-31 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2023-01-01 363059484 IOWA PROPANE GAS ASSOCIATION IOWA 5155641260 PO BOX 57188 DES MOINES IA 50317 MICHELLE WICKER CEO 5155641260 2024-07-23 true MICHELLE WICKER 999009999 true RYAN J BOATMAN CPA P01446376 5152883279 2024-07-23 2023 2023-04-26 12:10:37Z MICHELLE WICKER 767941 false X WWW.IAPROPANE.ORG X 1987 IA IOWA PROPANE GAS ASSOCIATION SERVES DEALERS, SUPPLIERS, CONSUMERS AND BUILDERS BY PROMOTING THE GROWTH OF THE PROPANE GAS INDUSTRY AND THE MANY BENEFITS OF PROPANE AS A SUPERIOR ENERGY SOURCE. 18 18 3 19 9416 197086 187852 291044 313970 6276 14008 190606 202209 685012 718039 25000 0 0 407721 324054 0 0 287940 311107 720661 635161 -35649 82878 1083100 1139506 99002 30819 984098 1108687 X PROMOTION AND DEVELOPMENT OF THE LIQUIFIED PETROLEUM GAS INDUSTRY WITHIN THE STATE OF IOWA AND THE COORDINATION OF ITS ACTIVITIES TO THE END THAT IT MAY SERVE TO THE FULLEST POSSIBLE EXTENT THE BEST INTERESTS OF ITS MEMBERS AND THE PUBLIC; ADVANCEMENT TO THE HIGHEST EFFICIENCY OF THE METHODS OF DISTRIBUTION, UTILIZATION, SAFETY, SALES AND ACCOUNTING EMPLOYED IN THE LIQUIFIED PETROLEUM INDUSTRY; REPRESENTATION BEFORE GOVERNMENTAL BUREAUS, AGENCIES AND OTHER BODIES ON MATTERS OF SAFETY AND OF GENERAL INTEREST TO THE PUBLIC, MEMBERS, AND THE LIQUIFIED PETROLEUM GAS INDUSTRY; COOPERATION WITH THE NATIONAL LP-GAS ASSOCIATION AND THE EXTENSION OF ITS FUNCTIONS AND PURPOSES ON A LOCAL AND STATE BASIS; COOPERATION WITH OTHER ORGANIZATIONS IN EFFORTS TOWARD ECONOMIC ADVANCEMENT, IMPROVED SAFETY MEASURES, STANDARDIZATION AND OTHER ACTIVITIES. false false TO PROMOTE AND DEVELOP THE PROPANE GAS INDUSTRY IN IOWA, AND TO INCREASE ITS EFFECTIVENESS, EFFICIENCY, KNOWLEDGE AND SAFETY. 154 MEMBERS SERVED. WORKING WITH IOWA PROPANE EDUCATION AND RESEARCH COUNCIL, THE ASSOCIATION OFFERS SEVERAL PROGRAMS INCLUDING REBATES FOR THE REPLACEMENT OF REGULATORS, INSTALLATION OF HIGH EFFICIENCY PROPANE FURNACES/BOILERS AND PROPANE WATER HEATERS, FACILITATES SAFETY EDUCATION AND TRAINING FOR PROPANE GAS, AND PROVIDES PUBLIC SAFETY MESSAGES AND NEWSLETTERS TO EDUCATE THE INDUSTRY AND PROMOTE PROPANE GAS SAFETY. false true false true false false false false false true false false false true true true 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 4 0 3 true true true false false false false false false false X 18 18 false false false false true true false true true false false true true true true true true true true false X MICHELLE WICKER CHIEF EXEC DIR 5155641260 1400 METRO E DRIVE PLEASANT HILL IA 50327 TOM DUNN SAFETY DIREC 40.00 X 139890 0 31475 MICHELLE WICKER CEO 28.00 12.00 X 77049 0 13763 MIKE KUBOUSHEK LEFT JULY 2023 DIRECTOR 0.30 X 0 0 0 JOE MERNKA DIRECTOR 0.30 X 0 0 0 RAY COLLINS DIRECTOR 0.30 X 0 0 0 JAMES GREER DIRECTOR 0.30 X 0 0 0 BILL KAJEWSKI DIRECTOR 0.30 X 0 0 0 JERRY POTTS LEFT JULY 2023 DIRECTOR 0.30 X 0 0 0 TODD MEYER DIRECTOR 0.30 X 0 0 0 MARCUS KOFOOT DIRECTOR 0.30 X 0 0 0 KRISTA MEYER DIRECTOR 0.30 X 0 0 0 ERIC MCDONALD DIRECTOR 0.30 X 0 0 0 SCOTT VREEMAN DIRECTOR 0.30 X 0 0 0 CALLIN CUMMINGS DIRECTOR 0.30 X 0 0 0 MATT LITWILLER DIRECTOR 0.30 X 0 0 0 JAY CHRISTIE LEFT JULY 2023 DIRECTOR 0.30 X 0 0 0 LONNIE BURKHOW DIRECTOR 0.30 X 0 0 0 LENNY FRITZ DIRECTOR 0.30 X 0 0 0 JORDAN ALM DIRECTOR 0.30 X 0 0 0 DOUG DALL PRESIDENT 0.50 X X 0 0 0 KANE KUEHL VICE PRESIDE 0.30 X X 0 0 0 GREG HOWARD SECRETARY/TR 0.50 X X 0 0 0 TERRY DAVIS STATE DIRECT 0.50 X X 0 0 0 DOUG DICK IMM. PAST PR 0.50 X X 0 0 0 216939 45238 1 false true false 187852 187852 MEMBERSHIP DUES 900099 226417 226417 EDUCATION & PROMOTION 611430 50314 50314 SUMMER CONVENTION 532000 20120 20120 TRAINING CENTER INCOME 611430 17119 17119 313970 14008 14008 13660 7450 6210 6210 33342 42452 -9110 -9110 ADMINISTRATIVE REIMBURSEMENT 561000 122358 122358 SERVICE AGREEMENT INCOME 561000 60000 60000 IA PROPANE GAS 541800 20283 10867 9416 2468 2468 205109 718039 498085 9416 22686 90812 186932 6469 19260 20581 3555 29670 27691 23742 9825 437 24208 85090 20799 11634 READERSHIP COSTS 29138 TRAINING PROGRAMS 21050 REPAIRS AND MAINT. 14249 MISCELLANEOUS 7536 2483 635161 0 0 0 25124 57758 112005 88938 1248 482 915454 358997 565466 556457 350170 405151 29087 30720 1083100 1139506 16344 11859 61893 2494 20765 16466 99002 30819 X 984098 1108687 984098 1108687 1083100 1139506 82878 41711 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true 237284 38752 -12042 26710 33220 -6510 131915 131915 654448 246382 408066 129091 112615 16476 556457 OPERATING LEASE LIABILITIES 16466 16466 X 821652 41711 12000 53711 767941 -49902 -49902 718039 697063 61902 61902 635161 635161 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ASSOCIATION IS SUBJECT TO FEDERAL AND IOWA CORPORATE INCOME TAXES ON ITS UNRELATED BUSINESS INCOME GENERATED FROM ACTIVITIES NOT SPECIFICALLY RELATED TO ITS TAX-EXEMPT PURPOSE. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D REIMB. FOR COST OF NEWSLETTER 12,000 SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING COSTS -7,450 COST OF SALES -42,452 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING COSTS 7,450 COST OF SALES 42,452 REIMB. FOR COST OF NEWSLETTER 12,000 false false false TOM DUNN SAFETY DIRECTOR 139890 4471 27004 171365 FORM 990 - ORGANIZATION'S MISSION PROMOTION AND DEVELOPMENT OF THE LIQUIFIED PETROLEUM GAS INDUSTRY WITHIN THE STATE OF IOWA AND THE COORDINATION OF ITS ACTIVITIES TO THE END THAT IT MAY SERVE TO THE FULLEST POSSIBLE EXTENT THE BEST INTERESTS OF ITS MEMBERS AND THE PUBLIC; ADVANCEMENT TO THE HIGHEST EFFICIENCY OF THE METHODS OF DISTRIBUTION, UTILIZATION, SAFETY, SALES AND ACCOUNTING EMPLOYED IN THE LIQUIFIED PETROLEUM INDUSTRY; REPRESENTATION BEFORE GOVERNMENTAL BUREAUS, AGENCIES AND OTHER BODIES ON MATTERS OF SAFETY AND OF GENERAL INTEREST TO THE PUBLIC, MEMBERS, AND THE LIQUIFIED PETROLEUM GAS INDUSTRY; COOPERATION WITH THE NATIONAL LP-GAS ASSOCIATION AND THE EXTENSION OF ITS FUNCTIONS AND PURPOSES ON A LOCAL AND STATE BASIS; COOPERATION WITH OTHER ORGANIZATIONS IN EFFORTS TOWARD ECONOMIC ADVANCEMENT, IMPROVED SAFETY MEASURES, STANDARDIZATION AND OTHER ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 6 CLASSES OF MEMBERSHIP OF THE CORPORATION SHALL BE ACTIVE, ASSOCIATE, INDIVIDUAL AND HONORARY. ACTIVE: ANY PERSON, FIRM OR CORPORATION ENGAGED IN THE PRODUCTION, TRANSPORTATION OR SALE OF PROPANE GAS OR ENGAGED IN THE MANUFACTURE, ASSEMBLING, MARKETING, OR REPAIR OF PROPANE GAS UTILIZATION SYSTEMS, PROPANE GAS CONTAINERS, OR EQUIPMENT OR APPLIANCES DESIGNED FOR THE UTILIZATION OF PROPANE GASES, INCLUDING, WITHOUT LIMITATION, INDEPENDENT MARKETERS, MULTISTATE MARKETERS, SUPPLIERS, AFFILIATES AND CASUAL DEALERS, SHALL BE ELIGIBLE TO ELECTION AS AN ACTIVE MEMBER OF THE CORPORATION. ASSOCIATE: ANY PERSON, FIRM, CORPORATION OR ASSOCIATION NOT OTHERWISE QUALIFYING FOR MEMBERSHIP AND INTERESTED IN THE PURPOSES OF THIS CORPORATION SHALL BE ELIGIBLE TO ELECTION AS AN ASSOCIATE MEMBER. INDIVIDUAL: ANY PERSON EMPLOYED BY OR RETIRED FROM AN ACTIVE MEMBER OF THIS CORPORATION SHALL BE ELIGIBLE TO ELECTION AS AN INDIVIDUAL MEMBER OF THE CORPORATION. HONORARY: HONORARY MEMBERS SHALL BE SUCH PERSONS AS SHALL BE ELECTED TO MEMBERSHIP IN THE CORPORATION BY TWO THIRDS (2/3) VOTE OF THE BOARD OF DIRECTORS IN RECOGNITION OF OUTSTANDING SERVICES CONTRIBUTING TO THE BETTERMENT OF THE PROPANE GAS INDUSTRY. HONORARY MEMBERS SHALL BE ENTITLED TO ATTEND THE MEETINGS OF THE CORPORATION BUT SHALL NOT BE ENTITLED TO THE RIGHT TO VOTE. FORM 990, PAGE 6, PART VI, LINE 7A THE ELECTION OF DISTRICT DIRECTORS SHALL BE BY THE MEMBERS, OR THEIR REPRESENTATIVES, OF THE DISTRICT TO BE REPRESENTED. THE ELECTION OF DIRECTORS-AT-LARGE SHALL BE BY THE MEMBERSHIP AS A WHOLE. THE MEMBERS SHALL ELECT NINE (9) CONSTITUENCY DIRECTORS TO BE COMPRISED OF THE FOLLOWING TYPES OF INDIVIDUALS OR REPRESENTATIVES OF THE FOLLOWING TYPES OF ENTITIES: THREE (3) MULTISTATE MARKETERS; ONE (1) CASUAL DEALER/AFFILIATE MEMBER; ONE (1) PROPANE GAS SUPPLIER; ONE (1) PROPANE GAS EQUIPMENT REPRESENTATIVE; ONE (1) HEATING AND COOLING REPRESENTATIVE; ONE (1) PIPELINE REPRESENTATIVE, AND ONE (1) TRANSPORTER. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION PROVIDES THE FORM 990 TO ITS BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISCUSSED AND SIGNED ANNUALLY AT THE SUMMER BOARD MEETING BY ALL OF THE BOARD MEMBERS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE BOARD OF DIRECTORS OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE CHAIR OR COMMITTEE CHAIR SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS OR COMMITTEE SHALL DETERMINE WHETHER THE ASSOCIATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF THE ASSOCIATION, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE ORGANIZATION USES A SALARY SURVEY TO DETERMINE THE CEO'S SALARY. THE CEO'S SALARY IS REVIEWED AND DOCUMENTED BY AN INDEPENDENT SUBCOMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B THE SAFETY DIRECTOR'S SALARY IS DETERMINED BY UTILIZING COMPARABLE SALARY DATA FROM OTHER ORGANIZATIONS. THE SAFETY DIRECTOR'S SALARY IS REVIEWED AND DOCUMENTED BY AN INDEPENDENT SUBCOMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS MAY BE REVIEWED AT THE ORGANIZATION'S OFFICE. 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 PROPANE EDUCATION AND RESEARCH COUNCIL PO BOX 57188 DES MOINES IA 50317 421479879 PROPANE ED IA 501C6 N/A false false false true false false false false false false true false true false false false false true false false IOWA PERC C 187852 ACTUAL AMOUNT PAID IOWA PERC Q 122358 ACTUAL AMOUNT PAID IOWA PERC L 60000 ACTUAL AMOUNT PAID