2025-06-05T11:19:46-05:00 2024-12-31 453048812 BESTEN & DIERUF PLLC 190 MARKET STREET LEXINGTON KY 40507 990 2024-01-01 610246380 KENTUCKY PETROLEUM MARKETERS ASSOCIATION KENT 8592193571 2365 HARRODSBURG RD A325 LEXINGTON KY 40504 BRIAN CLARK EXECUTIVE DIRECTOR 8592193571 2025-06-05 1 1 ANDREW H DIERUF CPA P01239897 8592544427 2024 2025-03-06 01:10:19Z BRIAN CLARK 2365 HARRODSBURG RD A325 LEXINGTON KY 40504 1498782 0 X WWW.KPMA.ORG X 1926 KY KEEP MEMBERS INFORMED ON NEWS, DEVELOPMENTS, AND ISSUES THAT AFFECT THE PETROLEUM INDUSTRY. 22 22 0 22 0 0 0 0 814325 829873 65390 128881 0 0 879715 958754 0 0 0 0 0 0 0 0 0 737588 809661 737588 809661 142127 149093 1733324 2005234 177886 210759 1555438 1794475 X THE KPMA KEEPS ITS MEMBERS UP TO DATE ON PETROLEUM RELATED NEWS AND INFORMATION, PERTINENT DEVELOPMENTS IN STATE AND NATIONAL GOVERNMENT, AND ISSUES AND TRENDS THAT AFFECT PETROLEUM MARKETING AND THE INDUSTRY. THE KPMA SERVES OUR MEMBERSHIP THROUGH FOUR CORE MEMBER SERVICES: REPRESENTATION, EDUCATION, ADVOCACY, AND CONNECTION. 0 0 613229 829873 THE KENTUCKY PETROLEUM MARKETERS ASSOCIATION (KPMA) IS A STATEWIDE, NONPROFIT TRADE ASSOCIATION. IT IS MADE UP OF REPRESENTATIVES OF ALL SEGMENTS OF THE PETROLEUM INDUSTRY TO PROMOTE THE INTEREST AND GOODWILL OF EVERYONE ENGAGED IN THE MARKETING AND DISTRIBUTION OF PETROLEUM PRODUCTS IN THE COMMONWEALTH OF KENTUCKY. THE KPMA CURRENTLY REPRESENTS APPROXIMATELY 195 MEMBERS. OUR MARKETER AND CONVENIENCE STORE MEMBERS OWN OR SUPPLY MORE THAN 2,300 RETAIL FUELING FACILITIES (C-STORES, SERVICE STATIONS, TRUCK STOPS, CARD LOCKS AND MARINAS) IN KENTUCKY, ASSOCIATE AND SUPPLIER MEMBERS PROVIDE PRODUCTS AND SERVICES FOR PETROLEUM MARKETERS AND THE INDUSTRY AT LARGE. 613229 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 X 22 22 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ASSOCIATIONS INTERNATIONAL LLC 8592264374 2365 HARRODSBURG RD LEXINGTON KY 40504 X GARY EMMICK DIRECTOR EMERITUS 2.00 X 0 0 0 SCOTT KISER CHAIR 5.00 X X 0 0 0 MICHAEL SMITH II IMMEDIATE PAST CHAIR 5.00 X X 0 0 0 BRIAN NEWCOMB VICE CHAIR 2.00 X X 0 0 0 JOSH EMMICK SECRETARY AND TREASURER 5.00 X X 0 0 0 BOB RILEY EMA DIRECTOR 5.00 X X 0 0 0 JEFF LYKINS SPECIAL ADVISOR 5.00 X X 0 0 0 SCOTTY GLASSCOCK BOARD MEMBER 2.00 X 0 0 0 BILL TSIOUVARAS BOARD MEMBER 2.00 X 0 0 0 MICHAEL HARDY BOARD MEMBER 2.00 X 0 0 0 BRENT CLARK BOARD MEMBER 2.00 X 0 0 0 RICHARD JOHNSON BOARD MEMBER 2.00 X 0 0 0 TOM EVELAND BOARD MEMBER 2.00 X 0 0 0 MAX ARNOLD BOARD MEMBER 2.00 X 0 0 0 CHARLES KEY BOARD MEMBER 2.00 X 0 0 0 JACOB WEBSTER BOARD MEMBER 2.00 X 0 0 0 MARK EHRENBERGER BOARD MEMBER 2.00 X 0 0 0 OLIVER WELCH BOARD MEMBER 2.00 X 0 0 0 ALEX FASSAS BOARD MEMBER 2.00 X 0 0 0 LEAH TAYLOR BOARD MEMBER 2.00 X 0 0 0 STEVE ESTEPP BOARD MEMBER 2.00 X 0 0 0 ROBBIE FRANCIS BOARD MEMBER 2.00 X 0 0 0 BRIAN CLARK EXECUTIVE DIRECTOR 40.00 X 0 0 0 0 0 0 0 0 0 0 ASSOCIATIONS INTERNATIONAL LLC 2365 HARRODSBURG RD STE A325 LEXINGTON KY 40504 MANAGEMENT 396476 1 CONFERENCES AND MEETIN 900099 501549 501549 MEMBERSHIP DUES 900099 207819 207819 ADMINISTRATIVE SERVICE 900099 63226 63226 EDUCATIONAL PROGRAMS 900099 49025 49025 NATIONAL OILHEAT RESEA 900099 8254 8254 829873 38082 38082 630827 540028 90799 90799 90799 958754 829873 0 128881 X 396476 297356 99120 18145 18145 113119 82849 30270 15554 15554 15955 15955 24058 24058 129378 108097 21281 4521 4521 DUES & SUBSCRIPTIONS 49963 49963 EDUCATION 27098 27098 NORA 8254 8254 CREDIT CARD CHARGES 6070 6070 1070 1070 809661 613229 196432 0 275856 328200 24705 64813 50508 29286 7370 7370 0 0 1382255 1582935 1733324 2005234 44031 33619 133855 177140 177886 210759 X 1555438 1794475 1555438 1794475 1733324 2005234 149093 89944 0 X X 0 1 X 1 0 0 0 0 207819 85883 85883 93519 -7636 7370 7370 0 0 X 1030553 89944 89944 940609 18145 18145 958754 791516 0 791516 18145 18145 809661 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 3 THE KENTUCKY PETROLEUM MARKETERS ASSOCIATION (KPMA) PAYS ASSOCIATIONS INTERNATIONAL, LLC (AI) THE MANAGEMENT FEE LISTED IN PART VII, SECTION B, #1 OF THIS 990 TO PERFORM AN AGREED UPON LIST OF SERVICES. AI PERFORMS MANAGEMENT DUTIES OF KPMA, INCLUDING FINANCIAL MANAGEMENT, LEADERSHIP, FUNDRAISING, MARKETING, AND OTHER MANAGEMENT SERVICES. IT IS ASSOCIATIONS INTERNATIONAL LLC'S RESPONSIBILITY TO HIRE EMPLOYEES AND DETERMINE COMPENSATION. KPMA IS NOT PRIVY TO THIS EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS ARE THOSE IN THE PETROLEUM MARKETING INDUSTRY. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE, PRESIDENT AND LEGAL COUNSEL REVIEW EACH BOARD CANDIDATE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE KPMA ANTI-TRUST AND CONFLICT OF INTEREST POLICIES WERE DISTRIBUTED AT EVERY MEMBERSHIP MEETING TO EACH MEMBER AND AT EACH OF THE BOARD MEETINGS HELD THIS YEAR. THOSE POLICIES ARE EXPLAINED BY OUR LEGAL COUNSEL TO EMPHASIZE THEIR IMPORTANCE. FORM 990, PART VI, SECTION B, LINE 15 THE MANAGEMENT COMPANY (AI), IN CONTRACT WITH THE ASSOCIATION, HAS THE FULL POWER, AUTHORITY AND RESPONSIBILITY TO EMPLOY, TRAIN, SUPERVISE, EVALUATE, AND DISCHARGE STAFF. ALL WAGES, COMPENSATION, AND BENEFITS PROVIDED TO STAFF ARE DETERMINED BY AI AND ARE BASED ON QUALIFICATIONS AND JOB PERFORMANCE ASSESSED ANNUALLY. AI MONITORS AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES INDUSTRY MEDIANS FOR TRADE ASSOCIATION COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G LEGAL & PROFESSIONAL: PROGRAM SERVICE EXPENSES 82,849. MANAGEMENT AND GENERAL EXPENSES 30,270. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,119. FORM 990, PART XII, LINE 2C: THE METHOD DID NOT CHANGE FROM THE PRIOR YEAR.