2025-11-05T15:33:38-05:00 2025-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2024-07-01 420332565 FUELIOWA FUEL 5152247545 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 GARY KOERNER CEO 5154211599 2025-11-03 true true ALEXANDRA KAFER CPA P02066016 5152883279 2025-11-04 2024 2025-03-06 01:10:19Z GARY KOERNER 1664501 false X WWW.FUELIOWA.COM X 1937 IA TO REPRESENT IOWA'S FUEL INDUSTRY BY ADVOCATING FOR INNOVATIVE AND QUALITY FUEL OPTIONS, CONSUMER AND ENVIRONMENTAL PROTECTION, AND FAIRNESS IN THE MARKETPLACE. 15 15 5 17 391718 82443 0 934326 922145 236755 254134 469909 488222 1640990 1664501 0 0 814388 820490 0 0 730898 757228 1545286 1577718 95704 86783 3049011 3670028 242554 608928 2806457 3061100 X THE PURPOSES FOR WHICH THIS ORGANIZATION IS FORMED ARE: 1. TO PROMOTE THE INTEREST AND WELFARE OF THOSE MEMBERS ENGAGED IN THE MARKETING, DISTRIBUTION, MANUFACTURING OR BROKERING OF MOTOR FUEL, HEATING FUEL OR ALTERNATIVE FUEL ENERGY, RETAIL CONVENIENCE STORE OR VEHICLE PRODUCTS AND SERVICES AND TO FOSTER A SPIRIT OF FRIENDLY COOPERATION BETWEEN AND AMONG THE REFINERS, SUPPLIERS, MARKETERS, DISTRIBUTORS, CUSTOMERS AND OTHER SEGMENTS OF THESE INDUSTRIES IN IOWA; 2. TO RAISE THE PROFESSIONAL STANDARDS OF THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 3. TO PROMOTE AND ENCOURAGE SOUND AND ECONOMIC TRADE PRACTICES WITHIN THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 4. TO REPRESENT THE INTERESTS OF FUEL MARKETING, CONVENIENCE STORE OR VEHICLE PRODUCT AND SERVICE RELATED OPERATORS WITH LOCAL, STATE AND FEDERAL GOVERNMENT; 5. TO FOSTER THE PROGRESS OF THE FUEL MARKETING, CONVENIENCE AND VEHICLE RELATED INDUSTRIES THROUGH COOPERATION WITH SIMILAR false false EDUCATE AND ADVOCATE ON BEHALF OF MEMBERS - COMMUNICATE CRITICAL INFORMATION TO MEMBERS FREQUENTLY, AND PROVIDE BEST IN CLASS EXPERIENCES AND SOLUTIONS ON REGULATORY AND LEGISLATIVE HAPPENINGS. EDUCATING POLICYMAKERS AND THE PUBLIC ON POLICY ISSUES RELEVANT TO MEMBERS. PUBLICATION OF TRADE MAGAZINES DISTRIBUTED TO MEMBERS. COPIES ARE ALSO DISTRIBUTED AT NO CHARGE TO NON MEMBERS, SUCH AS TRADE ORGANIZATIONS IN OTHER STATES. CONVENTION, TRADE SHOW AND MEETINGS - MEMBERS ATTEND THE MEETINGS TO ELECT OFFICERS, REPORT ON PRIOR YEARS ACTIVITIES AND DISCUSS CURRENT PLANS. false false false true false false false false false true false false true true 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 true true true true false true 11 0 5 true true true false false false false false false false X 15 15 false false false false true true false true true false false false true true true true true true false false X GARY KOERNER 5152247545 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 REO MENNING FORMER EXEC. 40.00 X 0 193347 39243 GARY KOERNER CEO 40.00 X 191024 0 40628 RONALD N LANGSTON LEFT MAY 2024 FORMER PRES. 0.00 X 210362 0 18865 JOHN MAYNES PRES, GOV'T. 40.00 X 166547 0 54980 JAMES EWING DIR, MEMBERS 40.00 X 104952 0 39159 BRIAN BEERS PROJECT MANA 40.00 X 0 112969 30758 CHAD BESCH DIRECTOR 0.25 X 0 0 0 DON BURD DIRECTOR 0.25 X 0 0 0 DENNIS JAEGER DIRECTOR 0.25 X 0 0 0 BRETT KIMMES DIRECTOR 0.25 X 0 0 0 SCOTT MOORE DIRECTOR 0.25 X 0 0 0 DAVE REIF DIRECTOR 0.25 X 0 0 0 SCOTT RICHARDSON DIRECTOR 0.25 X 0 0 0 NATE STUMPF DIRECTOR 0.25 X 0 0 0 WADE FOWLER DIRECTOR 0.25 X 0 0 0 CARA INGLE DIRECTOR 0.25 X 0 0 0 ED ROGERS DIRECTOR 0.25 X 0 0 0 CHRIS BIELLIER LEFT DECEMBER 2024 DIRECTOR 0.25 X 0 0 0 TIA EISCHEID LEFT DECEMBER 2024 DIRECTOR 0.25 X 0 0 0 TESSA FAHEY ANDERSON CHAIR 0.25 X X 0 0 0 NATE LINCOLN VICE CHAIR 0.25 X X 0 0 0 JASON STAUFFER TREASURER 0.25 X X 0 0 0 KEITH OLSEN IMMEDIATE PA 0.25 X X 0 0 0 672885 306316 223633 4 true true false EVENT REGISTRATION & SPONSOR 611710 416018 416018 ACTIVE MEMBERSHIP DUES 900099 245072 245072 ASSOCIATE MEMBERSHIP DUES 900099 92864 92864 NEWSLETTER 541800 85808 8283 77525 MEMBER SERVICE PROGRAMS - UBI 812900 82383 82383 922145 254134 254134 239148 239148 ENDORSEMENT INCOME - UBI 541800 135959 135959 ADMINISTRATIVE - UBI 561000 95851 95851 ADMINISTRATIVE 900099 15000 15000 2264 2264 249074 1664501 779501 391718 493282 277841 180597 97244 396414 350589 45825 39583 34572 5011 52171 43800 8371 54481 43040 11441 32965 14410 18555 74020 54000 20020 96935 96935 10747 10747 50484 50484 33665 26595 7070 3661 2892 769 66571 52591 13980 12573 12573 155437 129659 25778 36338 36338 2568 2029 539 19393 8241 11152 UBI TAXES 21718 21718 SERVICES EXPENSES 46561 46561 STRATEGIC INITIATIVES EXP 43749 43749 READERSHIP COSTS 24654 24654 25189 21446 3743 1577718 1232006 345712 0 217509 200087 308456 554903 209235 93410 19314 15401 179809 172105 10272 7704 2155269 2479498 500 500 128456 318525 3049011 3670028 117295 278120 2200 5800 123059 325008 242554 608928 X 2806457 3061100 2806457 3061100 3049011 3670028 X 86783 175551 590 -8281 X true X false true false false false true 346219 113287 171757 285044 207731 77313 57550 57550 122259 114555 7704 7704 OPERATING RIGHT-OF-USE ASSETS 288204 FINANCE RIGHT-OF-USE ASSETS 30321 318525 OPERATING LEASE 291148 FINANCE LEASE 30611 INCOME TAX PAYABLE 3249 325008 X 1654305 175551 -10747 164804 1489501 175000 175000 1664501 1575252 8281 8281 1566971 10747 10747 1577718 SCHEDULE D, PAGE 3, PART X FUELIOWA IS GENERALLY EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). NET INCOME FROM NON-EXEMPT ACTIVITIES, SUCH AS SERVICES PROVIDED TO NON-MEMBERS AND ADMINISTRATION OF INSURANCE PROGRAMS, IS REPORTED AS UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT IS UNAWARE OF ANY SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO SIGNIFICANT INTEREST OR PENALTY CHARGES DURING THE FISCAL YEARS ENDED JUNE 30, 2025 OR 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D INVESTMENT FEES -10,747 SCHEDULE D, PAGE 4, PART XI, LINE 4B SHAREHOLDER DIVIDENDS 175,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D REPAYMENT OF ERC FUNDS 8,281 X X X true false false REO MENNING FORMER EXEC. VP 175847 17500 26923 12320 232590 GARY KOERNER CEO 166610 24414 24034 16594 231652 RONALD N LANGSTON LEFT MAY 2024 FORMER PRES. & CEO 69862 140500 17092 1773 229227 JOHN MAYNES PRES, GOV'T. AFFAIRS 153584 12963 35683 19297 221527 SCHEDULE J, PAGE 1, PART I, LINE 4 RONALD N. LANGSTON (LEFT MAY 2024) 140,500 0 0 SCHEDULE J, PART III PART I, LINE 3: THE CEO IS COMPENSATED BASED ON A WRITTEN EMPLOYMENT AGREEMENT DEVELOPED BY THE RELATED ORGANIZATION'S BOARD OF DIRECTORS. PART 1, LINE 4A: RONALD LANGSTON, FORMER PRESIDENT AND CEO, RECEIVED A SEVERANCE PAYMENT OF 140,500 (9 MONTHS OF HIS PAY WHILE EMPLOYED WITH FUELIOWA) AS PART OF A SEVERANCE AGREEMENT VOLUNTARILY ENTERED INTO ON AUGUST 3, 2024. BOTH PARTIES MUTUALLY AGREED THAT RONALD WOULD RETIRE AND SEPARATE FROM HIS EMPLOYMENT AND CEASE ALL SERVICES. THE PAYMENT WAS APPROVED BY THE APPROPRIATE GOVERNING BODY IN ACCORDANCE WITH THE ORGANIZATION'S COMPENSATION AND SEVERANCE POLICIES. FORM 990 - ORGANIZATION'S MISSION THE PURPOSES FOR WHICH THIS ORGANIZATION IS FORMED ARE: 1. TO PROMOTE THE INTEREST AND WELFARE OF THOSE MEMBERS ENGAGED IN THE MARKETING, DISTRIBUTION, MANUFACTURING OR BROKERING OF MOTOR FUEL, HEATING FUEL OR ALTERNATIVE FUEL ENERGY, RETAIL CONVENIENCE STORE OR VEHICLE PRODUCTS AND SERVICES AND TO FOSTER A SPIRIT OF FRIENDLY COOPERATION BETWEEN AND AMONG THE REFINERS, SUPPLIERS, MARKETERS, DISTRIBUTORS, CUSTOMERS AND OTHER SEGMENTS OF THESE INDUSTRIES IN IOWA; 2. TO RAISE THE PROFESSIONAL STANDARDS OF THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 3. TO PROMOTE AND ENCOURAGE SOUND AND ECONOMIC TRADE PRACTICES WITHIN THE FUEL MARKETING, CONVENIENCE STORE AND VEHICLE RELATED INDUSTRIES; 4. TO REPRESENT THE INTERESTS OF FUEL MARKETING, CONVENIENCE STORE OR VEHICLE PRODUCT AND SERVICE RELATED OPERATORS WITH LOCAL, STATE AND FEDERAL GOVERNMENT; 5. TO FOSTER THE PROGRESS OF THE FUEL MARKETING, CONVENIENCE AND VEHICLE RELATED INDUSTRIES THROUGH COOPERATION WITH SIMILAR NATIONAL ASSOCIATIONS. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS: ANY PERSON, FIRM, COOPERATIVE, PARTNERSHIP, LLC OR CORPORATION OWNING OR OPERATING ANY MARKETING PLANT(S) OR PETROLEUM PRODUCT DISTRIBUTION OR CONVENIENCE STORE BUSINESS IN THE STATE OF IOWA SHALL BE ELIGIBLE FOR MEMBERSHIP IN THIS ORGANIZATION. ASSOCIATE MEMBERS: ANY PERSON, FIRM OR CORPORATION WHO PROVIDES EQUIPMENT, SERVICES AND PRODUCTS TO WHOLESALERS AND RETAILERS OF FUELIOWA OPERATIONS OR WHO OPERATES PETROLEUM STORAGE TANKS FOR THEIR OWN NON-RETAIL BUSINESS USE. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF UP TO FIFTEEN (15) VOTING DIRECTORS. THERE SHALL BE UP TO THIRTEEN (13) AT-LARGE DIRECTORS, AND TWO (2) ASSOCIATE DIRECTORS. AT LARGE DIRECTORS SHALL BE ACTIVE MEMBERS OF THE ASSOCIATION WHO AT THE TIME OF THE ELECTION ARE IN GOOD STANDING. AT-LARGE DIRECTORS NEED NOT BE RESIDENTS OF THE STATE OF IOWA. NOMINATIONS SHALL PROVIDE FOR CONSIDERATION OF GEOGRAPHIC REPRESENTATION, TYPE OF BUSINESS AND LEADERSHIP QUALIFICATIONS ACCORDING TO THE ASSOCIATION'S NOMINATION POLICY. ALL ACTIVE MEMBERS ARE ELIGIBLE TO VOTE FOR THE AT-LARGE DIRECTORS. ASSOCIATE DIRECTORS SHALL BE VOTED ON BY ALL MEMBERS, ACTIVE AND ASSOCIATE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS AVAILABLE TO EACH MEMBER OF THE BOARD'S FINANCE COMMITTEE FOR REVIEW AND APPROVAL OF THE RETURN BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY AND REVIEWED BY THE FUELIOWA BOARD. THE POLICY IS ALSO PRESENTED AT THE BEGINNING OF EVERY BOARD MEETING. EACH DIRECTOR IS ASKED TO REVIEW, UPDATE POTENTIAL CONFLICTS AND SIGN AND DATE THE POLICY. THE PRESIDENT MONITORS THE COLLECTION OF POLICIES AND MAINTAINS THE POLICIES IN A FILE AND BRINGS TO EACH BOARD MEETING. IF A POTENTIAL CONFLICT ARISES, THE EXECUTIVE COMMITTEE IS NOTIFIED AND THEY BRING THE MATTER TO THE ATTENTION OF THE ENTIRE BOARD. THE DIRECTOR WITH A POTENTIAL CONFLICT IS ALLOWED TO DISCUSS THE AGENDA ITEM DESPITE THE CONFLICT, HOWEVER, THE DIRECTOR MUST THEN RECUES HIM/HERSELF WHEN A VOTE TAKES PLACE ON THE AGENDA ITEM IN QUESTION. FORM 990, PAGE 6, PART VI, LINE 15A THE FUELIOWA EXECUTIVE COMMITTEE, WHICH IS INDEPENDENT FOR COMPENSATION PURPOSES, DETERMINES THE COMPENSATION OF THE PRESIDENT. THEY ANALYZE A PERFORMANCE SURVEY BY THE BOARD OF DIRECTORS, COMPARE RELATIVE TRADE ASSOCIAION INDUSTRY AND ASSOCIATION MANAGEMENT FIRM DATA AND ANALYZE OVERALL RESPONSIBILITIES IN MANAGING THE VARIOUS BUSINESSES IN ADDITION TO THE ASSOCIATION. THE EXECUTIVE COMMITTEE REVIEWS FORM 990 DATA OF STATE AND NATIONAL ASSOCIATIONS OF SAME OR SIMILAR SIZE ORGANIZATIONS AND INDUSTRY TYPE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. FORM 990, PART XI, LINE 9 REPAYMENT OF ERC FUNDS -8,281 IOWA BENEFIT ADMINISTRATORS LLC 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 273776704 PLAN ADMIN IA -1288 7469 N/A RINALLIANCE INC 10430 NEW YORK AVE SUITE F URBANDALE IA 50322 420947359 COMPLIANCE IA FUELIOWA C CORP 494363 4248676 1.00000 true false false false false false true false false false false false true false false true false true false false RINALLIANCE INC O 15000 CASH VALUE RINALLIANCE INC F 175000 CASH VALUE RINALLIANCE INC L 25000 CASH VALUE SCHEDULE R PART IV: NAME OF RELATED ORGANIZATION: RINALLIANCE, INC. PRIMARY ACTIVITY: ASSISTS AND SUPPORTS IN COMPLIANCE & MARKETING RINS.