2025-01-28T18:25:20-05:00 2024-09-30 411710454 MYSLAJEK KEMP & SPENCER LTD 1000 SHELARD PARKWAY 6TH FLOOR ST LOUIS PARK MN 55426 990 2023-10-01 411901627 MINNESOTA PROPANE EDUCATION PROMOTION AND SAFETY COUNCIL INC MINN 7636334271 12475 273RD AVE NW ZIMMERMAN MN 55398 DAVE WAGER EXECUTIVE DIRECTOR 7636334271 2025-01-22 true false MATTHEW K LIND CPA P01072458 9525444147 2025-01-22 2023 2025-03-06 01:10:19Z MNPEPSC DAVE WAGER 12475 273RD AVE NW ZIMMERMAN MN 55398 1836053 false X MNPEPSC@MNPROPANE.ORG X 1998 MN MNPEPSC SUPPORTS OR CONDUCTS TRAINING, EDUCATION AND PROMOTIONAL PROGRAMS CONCERNING THE SAFE AND EFFICIENT USE OF PROPANE WITHIN MINNESOTA. 11 11 0 0 1540912 1772846 0 10294 8761 0 1551206 1781607 1984091 1605946 0 60000 60000 0 0 37249 26976 2081340 1692922 -530134 88685 574726 660010 3402 0 571324 660010 MNPEPSC SUPPORTS OR CONDUCTS TRAINING, EDUCATION AND PROMOTIONAL PROGRAMS CONCERNING THE SAFE AND EFFICIENT USE OF PROPANE WITHIN MINNESOTA. false false 1635946 1605946 EDUCATION, TRAINING & PROMOTION: MINNESOTA PROPANE EDUCATION PROMOTIONS AND SAFETY COUNCIL (MNPEPSC) IS RESPONSIBLE FOR FUNDING PUBLIC SAFTEY AND TRAINING INITIATIVES CARRIED OUT BY THE MINNESOTA PROPANE ASSOCIATION (MPA). DURING 2023 - 2024, MNPEPSC SUBSIDIZED 31 CLASSES WHERE 453 INDIVIDUALS RECEIVED TRAINING, INCENTIVIZING 690 APPLIANCE INSTALLATION INSPECTIONS, REPLACING 108 REGULATORS AS WELL AS DISTRIBUTING 46,250 SAFTEY BROCHURES. 1635946 true true false false false false false false false false false false false false false true true false false false false false false false false false false true false true false false false false false true false false false false false false false true false false false true 0 0 0 false false false false false false false false X 11 11 false true false false false false false true true false false true true true true true true true true false MN X X DAVE WAGER 7636334271 12475 273RD AVE NW ZIMMERMAN MN 55398 DAVE WAGER EXECUTIVE DI 12.00 28.00 X 60000 149328 0 TRAVIS SMITH PRESIDENT 0.25 0.25 X X 0 0 0 JASON AHO VICE PRESIDE 0.25 X X 0 0 0 DAN SELANDER TREASURER 0.25 X X 0 0 0 J BRIAN CALVA SECRETARY 0.25 X X 0 0 0 CAMERON SCHMIDT DIRECTOR 0.25 X 0 0 0 DARIN ADOLPHSON DIRECTOR 0.25 X 0 0 0 DONNIE OLSON DIRECTOR 0.25 X 0 0 0 MATT BLIESMER DIRECTOR 0.25 X 0 0 0 MICHAEL MICULINICH DIRECTOR 0.25 X 0 0 0 ROB WINTER DIRECTOR 0.25 X 0 0 0 JEFF ARNOVICH DIRECTOR 0.25 X 0 0 0 TREVOR BEAUDRY DIRECTOR 0.25 X 0 0 0 60000 149328 false true false 1292846 480000 1772846 11907 11907 51300 54446 -3146 -3146 -3146 1781607 -3146 11907 1605946 1605946 60000 30000 30000 8700 8700 344 344 25 25 9000 9000 1913 1913 762 762 4381 4381 967 967 AUTO EXPENSES 884 884 1692922 1635946 56976 0 203204 355823 225419 236627 82276 62560 5000 5000 58827 574726 660010 3402 3402 0 X 571324 660010 571324 660010 574726 660010 X 88685 1 X false true X true X 1558706 1091740 1659519 1540912 1772846 7623723 1558706 1091740 1659519 1540912 1772846 7623723 2344170 5279553 1720 56 1039 10294 11907 25016 7648739 881 0.69030 0.99770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1781607 1781607 1781607 1692922 1692922 1692922 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE ("IRC"). THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 209(A)(2) OR THE IRC AND QUALIFIED FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION IS NO LONGER SUBJECT TO SUCH EXAMINATIONS FOR YEARS BEFORE 2021. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR UNCERTAINTY AND HAS NO UNRECOGNIZED TAX MATTERS THAT ARE REQUIRED TO BE DISCLOSED. true MINNESOTA PROPANE ASSOCIATION 12475 273RD AVE NW ZIMMERMAN MN 55398 410838935 501C6 1605946 FMV SEE PART IV SCHEDULE I, PAGE 1, PART I, LINE 2 ORGANIZATION PROVIDES A GRANT OR REIMBURSEMENTS TO MINNESOTA PROPANE ASSOCIATION FOR PUBLIC PROGRAMS RELATED TO PROPANE SAFETY AND EDUCATION IN THE STATE OF MINNESOTA. THE ORGANIZATION BUDGETS AND KEEPS A DETAILED RECORD OF ALL GRANT AMOUNTS AND COSTS ASSOCIATED WITH PUBLIC OUTREACH PROGRAMS. MINNESOTA PROPANE EDUCATION PROGRAM AND SAFETY COUNCIL, INC. REQUIRES INVOICES AND DETAIL FROM THE ASSOCIATION AND ARE PAID WITHIN 60 DAYS. QUARTERLY REVIEWS OF FINANICAL ACTIVITY IS CONDUCTED BY THE BOARD OF DIRECTORS AND DURING BUDGET ALLOCATIONS. SCHEDULE I, PAGE 4, PART IV DURING THE 2023 - 2024 FISCAL PERIOD, TOTAL GRANTS TO MINNESOTA PROPANE ASSOCIATION TOTALED 1,605,946. THESE FUNDS WERE DISPERSED FOR THE FOLLOWING INITIATIVES: APPLIANCE REBATE PROGRAM - 165,000 APPLIANCE INCENTIVE PROGRAM - 680,000 DEMONSTRATION VEHICLE - 74,252 AUTOGAS INCENTIVE PROGRAM - 310,663 INDUSTRY RELATIONS REPRESENTATIVE - 23,333 SAFETY BROCHURE PROGRAM - 8,118 DNR FISHING GUIDE - 16,065 COMMUNICATIONS DIRECTOR - 44,000 TRAINING: 173,013 PROMOTIONS DIRECTOR - 5,000 PUBLIC PROMOTION EVENTS - 67,543 MEDIA & ENVIRONMENTAL MESSAGING - 15,590 MPA BUILDING UPGRADES - 17,008 OTHER SUPPORT - 6,361 X X X X false false false false false false false false false DAVE WAGER EXECUTIVE DIRECTOR 60000 149328 60000 149328 DEP MANAGEMENT LLC OWNER 60000 MANAGEMENT SERVICES false SCHEDULE L, PART V ALL MANAGEMENT FUNCTIONS WITHIN THE CURRENT REPORTING PERIOD OF OCTOBER 1, 2023 AND SEPTEMBER 30, 2024 HAVE BEEN DELEGATED TO DEP MANAGEMENT, LLC (AN ENTITY 100% OWNED BY DAVE WAGER AS EXECUTIVE DIRECTOR). THE CURRENT MANAGEMENT CONTRACT IN PLACE CALLS FOR PAYMENTS OF 5,000/MONTH. FORM 990, PAGE 6, PART VI THE PRESIDENT OF MINNESOTA PROPANE EDUCATION PROMOTION AND SAFTEY COUNCIL (MNPEPSC) IS ALSO A BOARD MEMBER OF MINNESOTA PROPANE ASSOCIATION (A RELATED ORGANIZATION). THIS ROLE IS A NON-VOTING MEMBER OF BOTH ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 3 ALL MANAGEMENT DUTIES WERE DELEGATED TO DEP MANAGEMENT, LLC. DEP MANAGEMENT, LLC IS OWNED 100% BY DAVE WAGER, CURRENT EXECUTIVE DIRECTOR OF MINNESOTA PROPANE EDUCATION PROMOTION AND SAFETY COUNCIL, INC. THE TOTAL PAID FOR MANAGEMENT WAS 60,000. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED AT BOARD MEETING PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ON AN ANNUAL BASIS, EACH MEMBER OF THE BOARD WILL BE PROVIDED A COPY OF THE POLICY AND SHALL COMPLETE A DISCLOSURE FORM. THE BOARD WILL DETERMINE IF A CONFLICT EXISTS. IF A CONFLICT EXISTS THE BOARD WILL DETERMINE AN APPROPRIATE REMEDY. SUCH REMEDY MAY INCLUDE, FOR EXAMPLE, THE RECUSAL OF THE CONFLICTED COVERED OFFICIAL FROM PARTICIPATING IN CERTAIN MATTERS PENDING BEFORE THE BOARD OR OTHER MNPEPSC BODY. FORM 990, PAGE 6, PART VI, LINE 15A PROCEDURE FOR APPROVING COMPENSATION: IN REVIEWING AND APPROVING THE COMPENSATION OF ANY COVERED INDIVIDUALS, THE MNPEPSC BOARD OF DIRECTORS, OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE "APPROVAL BODY" BELOW), WILL UTILIZE THE FOLLOWING PROCESS: 1.IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT IS MADE) BY THE APPROVAL BODY OF MNPEPSC COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). 2.COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATE THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN CRAFTING COMPENSATION PACKAGES, THE APPROVAL BODY MUST SECURE DATA THAT DOCUMENTS COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A)EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B)WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C)DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D)INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 3.CONCURRENT DOCUMENTATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A)THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B)THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DEBATE ON THE COMPENSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; C)THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WERE OBTAINED; AND D)ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B SAME AS 15A FORM 990, PAGE 6, PART VI, LINE 19 WILL BE PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9 ROUNDING ADJ ON ASSET DISPOSITION 1 MINNESOTA PROPANE ASSOCIATION 12475 273RD AVE NW ZIMMERMAN MN 55398 410838935 MN 501C6 N/A false false false false false false false false false false false false false false true false true false false false MINNESOTA PROPANE ASSOCIATION P 1605946 FAIR MARKET VALUE MINNESOTA PROPANE ASSOCIATION N 9000 ESTIMATE