2025-10-07T11:36:17-00:00 2024-12-31 990 2024-01-01 314215215 NATIONAL GAS & OIL COOPERATIVE NATI 8002556815 1500 Granville Road Newark OH 43055 PAT MCGONAGLE VP CFO 8002556815 2025-10-07 false 2024 2025-03-06 01:10:19Z PAT MCGONAGLE 1500 GRANVILLE ROAD NEWARK OH 43055 45152220 false 3530 X www.theenergycoop.com X 1998 OH TO DISTRIBUTE AND TRANSPORT NATURAL GAS FOR AND TO OUR MEMBERS 6 4 83 0 0 43452204 43934035 37 38 495870 1218147 43948111 45152220 0 0 3178421 3293499 0 0 38676059 37993038 41854480 41286537 2093631 3865683 119985167 131339743 128865485 136354378 -8880318 -5014635 TO DISTRIBUTE AND TRANSPORT NATURAL GAS FOR AND TO OUR MEMBERS false false NATURAL GAS DISTRIBUTION UTILITY SERVING APPROX 39,000 MEMBERS IN 10 OHIO COUNTIES false false false false false false false false false true false false false true true false true 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 59 0 true 83 true true true false false false false false false false false 43934035 1218185 false false false X 6 4 false false false false true true true true true false false true true true true true true true true false X PATRICK MCGONAGLE 8002556815 1500 GRANVILLE ROAD NEWARK OH 43058 TODD WARE PRESIDENT CEO 017.00 023.00 X 429589 0 150507 DANIEL MCVEY VP COO 024.00 016.00 X 342614 0 134121 PAT MCGONAGLE VP CFO 016.00 024.00 X 322771 0 141126 CONNIE HOGUE VP - HR SAFETY 018.00 022.00 X 240513 0 89432 JOSH FILLER VP COO 050.00 X 0 222391 85242 JOE HIGDON CONTROLLER 017.00 023.00 X 204286 0 100334 SCOTT STITTS VP CIO 008.00 032.00 X 213898 0 89382 PATRICK MULLIGAN GAS ENGINEERING MANAGER 034.00 006.00 X 171407 0 77988 DON WHEELER GAS OPERATIONS MANAGER 015.00 025.00 X 0 173779 74203 NELSON SMITH DIRECTOR 002.00 007.25 X 0 34850 0 JOHN KLAUDER DIRECTOR 001.00 005.00 X 0 25225 0 ROY VAN ATTA DIRECTOR 000.67 003.33 X 0 24500 0 BRAD PATTON DIRECTOR 000.67 003.33 X 0 21525 0 TOM GRAHAM DIRECTOR 000.67 003.33 X 0 21450 0 WAYNE ZOLLARS DIRECTOR 000.67 003.33 X 0 19950 0 JOANNE LITTLE DIRECTOR 000.67 003.33 X 0 17275 0 DONALD HAWK DIRECTOR 000.67 003.33 X 0 17025 0 DUSTIN BUCKINGHAM DIRECTOR 001.00 004.50 X 0 17025 0 TODD WARE DIRECTOR X 0 0 0 1925078 594995 942335 21 false true false R&R PIPELINE 155 DAYTON ROAD NEWARK OH 43055 FACILITIES CONSTRUCTION 1298402 UTILITY SOLUTIONS PO BOX 670 HEBRON OH 43025 FACILITIES CONSTRUCTION 1748194 HAZEN SERVICES 1965 REMINGTON RIDGE ZANESVILLE OH 43701 FACILITIES CONSTRUCTION 568280 KENDRICK EXCAVATING 5797 RAIDERS ROAD FRAZEYSBURG OH 43822 FACILITIES CONSTRUCTION 1230786 J&J UNDERGROUND UTILITIES 18875 FLINT RIDGE ROAD HOPEWELL OH 43746 FACILITIES CONSTRUCTION 1695672 8 GAS SERVICE REVENUE 221000 43934035 43934035 43934035 38 PATRONAGE CAPITAL 171641 OTHER COMPREHENSIVE INCOME 584645 461861 461861 1218147 45152220 43934035 461861 0 0 0 0 2707968 0 0 0 0 585531 0 81066 31400 0 0 0 337141 658418 0 0 0 0 0 0 4187185 0 5641023 571091 PURCHASED GAS 15691647 OPERATIONS MAINTENANCE 6683567 ADMINISTRATIVE GENERAL 200017 GENERAL TAXES 3910483 0 41286537 800 800 5950613 6898689 5192425 4129129 99155 264470 189355994 73053729 105002377 116302265 3739797 3744390 119985167 131339743 8731977 9461205 88052508 89822519 32081000 37070654 128865485 136354378 X -8880318 -5014635 -8880318 -5014635 119985167 131339743 3865683 X false true X true false false 848989 848989 2988608 610466 2378142 871 871 37957104 13541165 24415939 147560422 58901227 88659195 116302265 Financial derivatives and other financial products Closely-held equity interests Federal income taxes INTERCOMPANY PAYABLE 30118774 DEFERRED GAS -71977 DEFERRED CREDITS 74531 ACCRUED POST RETIREMENT PENSION 6949326 37070654 X X 2 Part X Line 2 The cooperative accounts for uncertainty in income taxes in its consolidated financial statements as required under Financial Accounting Standards Board FASB ASC, Accounting for Uncertainty of Income Taxes. The cooperative believes there are no uncertain material tax positions. true X X X X false false false TODD WARE PRESIDENT CEO 419911 9678 141093 9414 580096 PAT MCGONAGLE VP CFO 310140 6025 6606 110755 30371 463897 DANIEL MCVEY VP COO 326605 9400 6609 115260 18861 476735 CONNIE HOGUE VP - HR SAFETY 227037 6700 6776 79879 9553 329945 JOSH FILLER VP COO 209651 7045 5695 68745 16497 307633 JOE HIGDON CONTROLLER 192570 5425 6291 69963 30371 304620 SCOTT STITTS VP CIO 202441 4800 6657 71686 17696 303280 DON WHEELER GAS OPERATIONS MANAGER 163005 5000 5774 57706 16497 247982 PATRICK MULLIGAN GAS ENGINEERING MANAGER 164086 2375 4946 59127 18861 249395 Form 990, Part VI, Section A, Line 6 National Gas Oil Cooperative has approximately 39,000 members who elect the individuals of the governing board, approve significant decisions of the gorverning body, and may receive a share of the organizations profits or excess dues or share of the organizations net assets upon dissolution of the organization. Form 990, Part VI, Section A, Line 7A Each member has one vote in electing the members of the governing board. Form 990, Part VI, Section A, Line 7B Some decisions of the governing body are subject to approval by the members. These decisions are outlined in the articles of incorporation. Form 990, Part VI, Section B, Line 11 The form 990 is reviewed by both the CEO and CFO prior to it being signed and filed. A copy of the form 990 is presented to the board members prior to filing. Form 990, Part VI, Section B, Line 12C The conflict of interest policy covers all employees and directors of National Gas Oil Cooperative including all related organizations. The determination of whether conflicts exist is made by the CEO of other managers depending on the level of the employee involved. The CEO review all conflicts and any restrictions imposed are determined on a case by case basis. Form 990, Part VI, Section B, Line 15a The Board of Directors the Board of Licking Rural Electrification, Inc. the Cooperative has a standing Executive Committee the Executive Committee that serves as its compensation committee and performs an annual review of the compensation arrangements of the Cooperatives CEO. No member of the Executive Committee or any other member of the Board has any conflict of interest as described in the Instructions to Form 990 for Line 15 of Item VI with respect to the compensation arrangements regarding the Cooperatives CEO. The Executive Committee reviews the performance appraisals of the CEO completed by members of the Board, along with data as to comparable compensation of qualified persons in functionally comparable positions at similarly situated organizations. After reviewing the appraisals and compensation data, the Executive Committee makes a recommendation to the Board regarding adjustments to the compensation arrangements of the CEO. After deliberating, the Board makes a decision as to any adjustments to the CEOs compensation arrangements. Minutes as to the deliberations and decisions of the Board regarding the CEOs compensation arrangements are contemporaneously taken and entered into the Cooperatives records of the Boards proceedings. Form 990, Part VI, Section B, Line 15b The Cooperative makes use of compensation data from two separate industry sources to determine pay ranges for other officers and key employees. These employees are evaluated annually by their supervisor and compensated accordingly within the guidelines of the predetermined pay ranges. The Cooperative has retained an independent consultant to review this compensation methodology. Form 990, Part VI, Section C, Line 19 All governing documents, conflicts of interest policy, and financial statement are available upon request. NGO TRANSMISSION COOPERATIVE 1500 GRANVILLE ROAD NEWARK OH 43055 050592013 NATURAL GAS TRANSPORTATION OH 501c12 NO N/A false LICKING RURAL ELECTRIFICATION INC 1500 GRANVILLE ROAD NEWARK OH 43055 314234980 ELECTRIC DISTRIBUTION OH 501c12 NO N/A false PRODUCERS GAS SALES INC 1500 GRANVILLE ROAD NEWARK OH 43055 311121963 MARKETING OF NATURAL GAS OH 501c12 NO N/A false TEC ROUND-UP FOUNDATION INC 1500 GRANVILLE ROAD NEWARK OH 43055 203486818 FUNDS DISTRIBUTION OH 501c3 11A N/A false NGO PROPANE COOPERATIVE 1500 GRANVILLE ROAD NEWARK OH 43055 311603183 PROPANE DISTRIBUTION OH N/A C Corp false NGO DEVELOPMENT CORP 1500 GRANVILLE ROAD NEWARK OH 43055 830449797 OIL GAS PRODUCTION OH N/A C Corp false THE ENERGY COOPERATIVE 1500 GRANVILLE ROAD NEWARK OH 43055 300160177 NATURAL GAS MARKETING OH N/A C Corp false NATIONAL GAS & OIL COMPANY 1500 GRANVILLE ROAD NEWARK OH 43055 311004640 NATURAL GAS SERVICE OH N/A C Corp false false false false false false false false false false false true true true true true true true true true