2024-11-14T11:17:35-06:00 2023-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 7900 WESTPARK DR SUITE T420 MCLEAN VA 22102 990 2023-01-01 542024246 NATIONAL OILHEAT RESEARCH ALLIANCE NATI 4752911599 304 MAIN AVENUE 405 NORWALK CT 06851 MICHAEL DEVINE PRESIDENT 4752911599 2024-11-11 1 0 JEFFREY P HAYDEN P00057870 7038932660 2023 2024-10-15 13:58:12Z X MICHAEL DEVINE 304 MAIN AVENUE 405 NORWALK CT 06851 7861987 0 X WWW.NORAWEB.ORG X 2001 DC SEE PAGE 2, PART III, LINE 1 40 39 6 39 0 0 0 0 8459655 7556537 26616 223286 2736 -7948 8489007 7771875 4557734 4269417 0 0 1059937 1048807 0 0 0 1341798 1594754 6959469 6912978 1529538 858897 18896161 20474292 5901727 6620961 12994434 13853331 X EDUCATE CONSUMERS ABOUT THE BENEFITS OF OILHEAT, TO PERFORM RESEARCH AND DEVELOPMENT, ENCOURAGE HEATING OIL EFFICIENCY AND UPGRADES, AND TO PROVIDE TECHNICAL TRAINING TO PROVIDE BETTER CUSTOMER SERVICE. 0 0 RESEARCH, DEVELOPMENT, AND DEMONSTRATION: IN 2023, THE ALLIANCE GRANTED OR EXPENDED $3,041,576 FOR THE RESEARCH, DEVELOPMENT, AND DEMONSTRATION PROGRAM, INCLUDING $1,867,162 IN NATIONAL SPENDING OF PAST YEAR'S ASSESSMENTS REVENUE. IN 2021, THE ALLIANCE BOARD VOTED TO REALLOCATE UP TO $1.0 MILLION IN NATIONAL SPENDING NOT YET INCURRED FOR RESEARCH, DEVELOPMENT, AND DEMONSTRATION TO THOSE STATES THAT HAVE UTILIZED THEIR BUDGETED GRANTS FOR RESEARCH, DEVELOPMENT, AND DEMONSTRATION FOR ADDITIONAL RESEARCH, DEVELOPMENT, AND DEMONSTRATION SPENDING. IN 2021, THE ALLIANCE GRANTED $307,545 IN SUCH NATIONAL FUNDS TO STATES. THE REMAINING AMOUNT OF THE $1.0 MILLION NOT SPENT IN 2021, WAS REALLOCATED IN 2022 IN ADDITION TO UP TO ANOTHER $1.0 MILLION FOR GRANTS TO STATES THAT HAVE USED THEIR RESEARCH, DEVELOPMENT, AND DEMONSTRATION BUDGETS. IN 2022, THE ALLIANCE GRANTED ANOTHER $370,743 TO STATES. IN 2023, THE ALLIANCE GRANTED $613,441 IN SUCH NATIONAL FUNDS TO STATES THAT IS INCLUDED IN THE AMOUNTS GRANTED OR EXPENDED ABOVE. THE ALLIANCE ALSO BUDGETED $1,169,917 IN ADDITIONAL NATIONAL SPENDING FROM 2023 ASSESSMENTS REVENUE TO BE SPENT SUBSEQUENT TO YEAR-END FOR THE RESEARCH, DEVELOPMENT, AND DEMONSTRATION PROGRAM MAKING THE TOTAL FOR 2023, 32 PERCENT OF NET ASSESSMENTS REVENUE AFTER DEDUCTING THE AMOUNT ADDED TO NET ASSETS UNAVAILABLE FOR OBLIGATION UNTIL OCTOBER 1, 2028. ADDITIONALLY, UNALLOCATED STATE REBATES OF 2023 ASSESSMENTS REVENUE WILL BE USED FOR THE RESEARCH, DEVELOPMENT, AND DEMONSTRATION PROGRAM. CONSUMER EDUCATION, SAFETY, AND TRAINING: IN 2023, THE ALLIANCE GRANTED OR EXPENDED $1,554,774 FOR THE CONSUMER EDUCATION, SAFETY, AND TRAINING PROGRAM, INCLUDING $185,027 IN GRANTS AND SPENDING OF PAST YEAR'S ASSESSMENTS REVENUE. THE ALLIANCE ALSO BUDGETED $257,936 IN ADDITIONAL NATIONAL SPENDING FROM 2023 ASSESSMENTS REVENUE FOR THE CONSUMER EDUCATION, SAFETY, AND TRAINING PROGRAM, MAKING THE TOTAL FOR 2023, 30 PERCENT OF NET ASSESSMENTS REVENUE AFTER DEDUCTING THE AMOUNT ADDED TO NET ASSETS UNAVAILABLE FOR OBLIGATION UNTIL OCTOBER 1, 2028. HEATING OIL EFFICIENCY AND UPGRADE: IN 2023, THE ALLIANCE GRANTED OR EXPENDED $820,638 FOR THE HEATING OIL EFFICIENCY AND UPGRADE PROGRAM, INCLUDING $17,785 IN SPENDING OF PAST YEAR'S ASSESSMENTS REVENUE. THE ALLIANCE ALSO BUDGETED $55,289 IN ADDITIONAL NATIONAL SPENDING FROM 2023 ASSESSMENTS REVENUE TO BE SPENT SUBSEQUENT TO YEAR-END FOR THE HEATING OIL EFFICIENCY AND UPGRADE PROGRAM, MAKING THE TOTAL FOR 2023, 16 PERCENT OF NET ASSESSMENTS REVENUE AFTER DEDUCTING THE AMOUNT ADDED TO NET ASSETS UNAVAILABLE FOR OBLIGATION UNTIL OCTOBER 1, 2028. ADDITIONALLY, UNALLOCATED STATE REBATES OF 2023 ASSESSMENTS REVENUE WILL BE USED FOR THE HEATING OIL EFFICIENCY AND UPGRADE PROGRAM. UNALLOCATED STATE REBATES: IN ADDITION TO THE SPECIFIC PROGRAM COMMITMENTS DISCUSSED PREVIOUSLY, THE ALLIANCE HAS COMMITTED $922,404 TO STATE ORGANIZATIONS, WHICH IS 17 PERCENT OF NET 2023 ASSESSMENT REVENUE AFTER DEDUCTING THE AMOUNT ADDED TO NET ASSETS UNAVAILABLE FOR OBLIGATION UNTIL OCTOBER 1, 2028, FOR STATE REBATES THAT HAD NOT YET BEEN ALLOCATED TO A PROGRAM SPECIFIED IN PUBLIC LAW 115-334. THE ALLIANCE PLANS TO ALLOCATE THESE STATE REBATES TO THE RESEARCH, DEVELOPMENT, AND DEMONSTRATION AND/OR HEATING OIL EFFICIENCY AND UPGRADE PROGRAMS. STATE ORGANIZATIONS DEVELOP DETAILED PLANS FOR USE OF THE REBATES TO DO WORK UNDER THESE PROGRAMS. THESE FUNDS WILL BE ALLOCATED BETWEEN PROGRAMS IN ACCORDANCE WITH THE REQUIREMENTS OF PUBLIC LAWS 113-79 AND 115-334 AS DISCUSSED PREVIOUSLY. 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 6 1 0 0 0 0 0 0 0 0 X 40 39 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 X CITRIN COOPERMAN LLP 6467537546 2 LYON PLACE WHITE PLAINS NY 10601 ERIC DEGESERO TREASURER 2.00 X X 0 0 0 SCOTT VADINO DIRECTOR 1.00 X 0 0 0 MARIO BOUCHARD DIRECTOR 1.00 X 0 0 0 MARK CASPERS DIRECTOR 1.00 X 0 0 0 RICK BOLOGNA IMMEDIATE PAST CHAIRMAN 2.00 X X 0 0 0 MICHAEL DEVINE PRESIDENT 40.00 X X 362472 0 41475 MATT COTA DIRECTOR 1.00 X 0 0 0 CHARLES UGLIETTO DIRECTOR 1.00 X 0 0 0 ROGER MARRAN CHAIRMAN 2.00 X X 0 0 0 BOBBY PARLETT DIRECTOR 1.00 X 0 0 0 CARTER VAILLANCOURT DIRECTOR 1.00 X 0 0 0 HAL JOHNSON DIRECTOR 1.00 X 0 0 0 KATE DUFFEY VICE CHAIRMAN 1.00 X X 0 0 0 SCOTT HACKER DIRECTOR 1.00 X 0 0 0 STEVE POWERS DIRECTOR 1.00 X 0 0 0 SANDRA FARRELL DIRECTOR 1.00 X 0 0 0 DANIEL MATTICE DIRECTOR 1.00 X 0 0 0 STEVE CLARK DIRECTOR 1.00 X 0 0 0 MIKE VAN DOREN DIRECTOR 1.00 X 0 0 0 DAVID COYNE DIRECTOR 1.00 X 0 0 0 MICHAEL LAMPARELLI DIRECTOR 1.00 X 0 0 0 CHRIS FAZIO DIRECTOR 1.00 X 0 0 0 STEVE OEHLERT DIRECTOR 1.00 X 0 0 0 GARY SIPPIN DIRECTOR 1.00 X 0 0 0 RANDY GROFT DIRECTOR 1.00 X 0 0 0 GREG CHILDS DIRECTOR 1.00 X 0 0 0 JUSTIN JEFFERS DIRECTOR 1.00 X 0 0 0 BRENT MOORE DIRECTOR 1.00 X 0 0 0 CLAUDETTE TOWNSEND DIRECTOR 1.00 X 0 0 0 KRISTYN SCHWEITZER DIRECTOR 1.00 X 0 0 0 ALLISON HEANEY DIRECTOR 1.00 X 0 0 0 LEANN PANNEBIANCO DIRECTOR 1.00 X 0 0 0 DAVE WALTON DIRECTOR 1.00 X 0 0 0 JACQUELINE HART DIRECTOR 1.00 X 0 0 0 JOHN MCCUSKER DIRECTOR 1.00 X 0 0 0 TED NOONAN DIRECTOR 1.00 X 0 0 0 BILL REICHERT JR DIRECTOR 1.00 X 0 0 0 KATIE FOSTER DIRECTOR 1.00 X 0 0 0 DOUG FREDERICKS DIRECTOR 1.00 X 0 0 0 LEVI BOURNE DIRECTOR 1.00 X 0 0 0 THOMAS BUTCHER RESEARCH MANAGER 40.00 X 228464 0 83542 590936 0 125017 2 0 1 0 WARM THOUGHTS COMMUNICATIONS 300 BROADACRES DRIVE SUITE 205 BLOOMFIELD NJ 07003 RESEARCH; EFFICIENCY CONSULTING; EDUCATI 730013 TECHNICAL HEATING COMPANY 78 CHESTNUT STREET PLAINVIEW NY 11830 RESEARCH; EFFICIENCY CONSULTING; EDUCATI 468148 BOSTON ENVIRONMENTAL 600 STATE STREET SUITE 7 PORTSMOUTH NH 03801 RESEARCH; EFFICIENCY CONSULTING; EDUCATI 408879 PRIMEDIAINC 401 FRANKLIN AVE SUITE 310 GARDEN CITY NY 11530 RESEARCH; EFFICIENCY CONSULTING; EDUCATI 217736 DECKER 10 ALCAP RIDGE CROMWELL CT 06416 RESEARCH; EFFICIENCY CONSULTING; EDUCATI 210285 8 OILHEAT ASSESSMENTS 900099 7209975 7209975 RESEARCH CONTRACTS 900099 346562 346562 7556537 219833 219833 3453 0 3453 3453 3453 82172 90112 -7940 -7940 -8 -8 -8 7771875 7552042 0 219833 X 4269417 715954 226240 15629 44259 46725 96748 247730 862835 5950 48818 61203 131214 63953 58260 248 17787 8 6912978 989479 1508535 14875493 15818649 2672795 2436663 21103 7851 37232 2206 129345 128560 1033 785 299026 699603 18896161 20474292 702870 718620 4645491 4839226 272052 375490 281314 687625 5901727 6620961 X 12994434 13853331 12994434 13853331 18896161 20474292 858897 0 X X 0 1 X 1 0 12730492 3287400 116021 -2336853 13797060 11283112 3744645 380 -2297645 12730492 9506487 3769132 261 1992768 11283112 7613649 3594996 1855 1704014 9506487 5605564 3774971 1002 1767888 7613649 1.00000 0 0 83895 83110 785 45450 45450 0 785 LEASE LIABILITY 687625 687625 X 7771875 0 7771875 0 7771875 6912978 0 6912978 0 6912978 PART V, LINE 4: THE ALLIANCE HAS THE FOLLOWING BOARD DESIGNATED NET ASSETS: PRE-2014 REAUTHORIZATION DESIGNATED NET ASSETS: ONCE PUBLIC LAW 113-79 BECAME EFFECTIVE APRIL 1, 2014, THE ALLIANCE DESIGNATED THE REMAINING NET ASSETS UNDER THE FORMER PUBLIC LAW 106-469 FOR USE IN A NATIONAL OILHEAT EDUCATION PROGRAM. AS OF DECEMBER 31, 2023, $55,933 REMAINED UNSPENT AND ARE DESIGNATED FOR FUTURE USE. NATIONAL SPENDING NOT YET INCURRED DESIGNATED NET ASSETS: THE ALLIANCE BUDGETS NATIONAL SPENDING IN THE ACCOMPLISHMENT OF ITS MISSION UNDER PUBLIC LAWS 113-79 AND 115-334. THE ALLIANCE RECORDED $3,778,697 IN NATIONAL SPENDING OF ASSESSMENTS REVENUE, WHICH HAD NOT YET BEEN INCURRED AS OF DECEMBER 31, 2023. THE ALLIANCE HAS DESIGNATED NET ASSETS IN THESE AMOUNTS FOR FUTURE PROGRAM SPENDING, SOME OF WHICH, THE ALLIANCE HAS APPROVED CONTRACTS TO EXPEND. NET ASSETS UNAVAILABLE FOR OBLIGATION UNTIL OCTOBER 1, 2028: PUBLIC LAW 115-334 ESTABLISHED A REQUIREMENT THAT FUNDS BE MAINTAINED IN ESCROW UNTIL OCTOBER 1, 2028. NET ASSETS UNAVAILABLE FOR OBLIGATION UNTIL OCTOBER 1, 2028, IS AN ACCUMULATION OF THESE NET ASSETS PLUS INTEREST AND WAS $9,962,430. PART X, LINE 2: THE ALLIANCE IS REQUIRED TO MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN INCOME TAX POSITIONS THE ALLIANCE HAS TAKEN IN THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION OR EXPECTS TO TAKE ON AN INCOME TAX RETURN. THE ALLIANCE RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN INCOME TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAX AUTHORITIES. THE ALLIANCE RECORDED NO LIABILITY FOR UNCERTAIN INCOME TAX POSITIONS FOR ANY OPEN TAX YEARS. 1 CONNECTICUT ENERGY MARKETERS ASSOCIATION 10 ALCAP RIDGE CROMWELL CT 06416 501(C)(6) 417649 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING MID-ATLANTIC PETROLEUM DISTRIBUTORS ASSOCIATION INC PO BOX 711 ANNAPOLIS MD 21404 501(C)(6) 156551 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING KENTUCKY PETROLEUM MARKETERS ASSOCIATION 2365 HARRODSBURG ROAD SUITE A325 LEXINGTON KY 40504 501(C)(6) 47502 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING MASSACHUSETTS ENERGY MARKETERS ASSOCIATION 36 JONSPIN ROAD SUITE 231 WILMINGTON MA 01887 501(C)(6) 469396 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING MAINE ENERGY MARKETERS ASSOCIATION 25 GREENWOOD ROAD BRUNSWICK ME 04011 501(C)(6) 260655 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING MICHIGAN PETROLEUM ASSOCIATION 7521 WESTSHIRE DRIVE SUITE 200 LANSING MI 48917 501(C)(6) 55502 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING ENERGY MARKETERS ASSOCIATION OF NEW HAMPSHIRE INC 19 HENNIKER ST CONCORD NH 033023898 501(C)(6) 217857 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING FUEL MERCHANTS ASSOCIATION OF NEW JERSEY 21 COMMERCE DRIVE SUITE 202 CRANFORD NJ 07016 501(C)(6) 217459 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING NORTH CAROLINA PETROLEUM & CONVENIENCE MARKETERS ASSOCIATION 7300 GLENWOOD AVENUE RALEIGH NC 27612 501(C)(6) 120947 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING OHIO ENERGY AND CONVENIENCE ASSOCIATION 50 W BROAD ST STE 1111 COLUMBUS OH 43215 501(C)(6) 111081 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING PENNSYLVANIA PETROLEUM ASSOCIATION 911B SOUTH EISENHOWER BOULEVARD MIDDLETOWN PA 170575504 501(C)(6) 635400 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING ENERGY MARKETERS ASSOCIATION OF RHODE ISLAND 16 MILLER STREET STE B WARREN RI 02885 501(C)(6) 130447 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING SOUTH CAROLINA CONVENIENCE & PETROLEUM MARKETERS ASSOCIATION PO BOX 64 COLUMBIA SC 29202 501(C)(6) 55540 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING VERMONT FUEL DEALERS ASSOCIATION 963 PAINE TURNPIKE NORTH BERLIN VT 05602 501(C)(6) 94638 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING VIRGINIA PETROLEUM & CONVENIENCE MARKETERS ASSOCIATION 7275 GLEN FOREST DRIVE SUITE 204 RICHMOND VA 23226 501(C)(6) 153784 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING WASHINGTON INDEPENDENT DISTRIBUTORS OF ENERGY PO BOX 571500 MURRAY UT 84157 501(C)(6) 14981 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING WISCONSIN FUEL & RETAIL ASSOCIATION PO BOX 2536 MADISON WI 53701 501(C)(6) 78195 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING NEW YORK STATE ENERGY COALITION 200 PARKWAY DRIVE S 202 HAUPPAUGE NY 11788 501(C)(6) 437527 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING EMPIRE STATE ENERGY ASSOCIATION 250 JORDAN ROAD TROY NY 12180 501(C)(6) 589916 0 RESEARCH & DEVELOPMENT, ENERGY EFFICIENCY, EDUCATION & TRAINING 0 19 PART I, LINE 2: GRANTEES SUBMIT AN ONLINE REQUEST FOR PAYMENT DIRECTLY TO THE THIRD PARTY VENDORS USED TO CONDUCT THE GRANT ACTIVITIES. THE ONLINE REQUEST INCLUDES A DESCRIPTION, INDICATION, AND CERTIFICATION OF HOW THE GRANT REBATE FULFILLS THE REQUIREMENTS OF THE NORA PUBLIC LAW. PRIOR TO PAYMENT, NORA MANAGEMENT REVIEWS THE REQUEST, ASK QUESTIONS AS APPROPRIATE, AND THEN APPROVES THE REQUEST, IF APPROPRIATE. X X 0 0 0 MICHAEL DEVINE PRESIDENT 345000 0 0 0 17472 0 31422 0 10053 0 403947 0 0 0 THOMAS BUTCHER RESEARCH MANAGER 228464 0 0 0 0 0 20808 0 62734 0 312006 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ALLIANCE IS COMPOSED OF MEMBERS FROM (1) STATES WITH OILHEAT SALES IN EXCESS OF 32 MILLION GALLONS PER YEAR OR AT LEAST 23 STATES AND DISTRICTS; (2) RETAIL MARKETERS OF OILHEAT SALES; (3) WHOLESALE DISTRIBUTORS OF OILHEAT; AND (4) THE GENERAL PUBLIC. NEW MEMBERS ARE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE PRESIDENT PRIOR TO FILING. IT IS NOT PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO ISSUANCE. FORM 990, PART VI, SECTION B, LINE 12C THE ALLIANCE ENGAGES A CPA FIRM TO REVIEW AND PROCESS ALL PAYABLE TRANSACTIONS FOR ANY POTENTIAL CONFLICTS OF INTEREST. THE PRESIDENT ALSO MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ALLIANCE'S DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON ITS WEBSITE OR BY CONTACTING THE ALLIANCE. FORM 990, PART IX, LINE 11G RESEARCH, DEVELOPMENT & DEMONSTRATION 681,947. EDUCATION AND TRAINING 105,044. ASSESSMENT AND COLLECTION COSTS 54,313. GENERAL ADMINISTRATION CONSULTING 15,550. PAYROLL SERVICE FEES 3,081. OTHER PROFESSIONAL FEES 2,900. FORM 990, PART XII, LINE 2C: THE ALLIANCE HAS NOT CHANGED ITS AUDIT OVERSIGHT OR SELECTION PROCESS.