Civic Intelligence

Illinois Propane Gas Association

EIN 37-0775965 • 501(c)6 • Springfield, IL

Profile

To promote and sponsor the safe and varied uses of propane, to sponsor education and safety programs for persons in the propane industry, monitor and take appropriate action of other sources of energy that may disrupt the use of propane, and to inform and educate the public as propane consumers through the cooperation of its members.

5240 S 6th St Frontage Rd ESpringfield, IL 62703

www.ilpga.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.12x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$101,340

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

0.6%

Faster asset growth than 35% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

4.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,331,274

Up $8,269 (+0.6%) from 2023

Liabilities

Down

$155,941

Down $174,598 (-53%) from 2023

Net Assets

Up

$1,175,333

Up $182,867 (+18%) from 2023

Revenue

Up

$1,529,648

Up $66,980 (+4.6%) from 2023

Expenses

Up

$1,346,782

Up $241,467 (+22%) from 2023

Net Income

Down

$182,866

Down $174,487 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $1,142,226Liabilities 2014: $298,691Net Assets 2014: $843,5352014Assets 2015: $1,251,247Liabilities 2015: $409,811Net Assets 2015: $841,4362015Assets 2016: $1,336,755Liabilities 2016: $553,013Net Assets 2016: $783,7422016Assets 2017: $853,574Liabilities 2017: $186,718Net Assets 2017: $666,8562017Assets 2018: $759,715Liabilities 2018: $142,609Net Assets 2018: $617,1062018Assets 2019: $740,722Liabilities 2019: $113,463Net Assets 2019: $627,2592019Assets 2020: $773,349Liabilities 2020: $92,362Net Assets 2020: $680,9872020Assets 2021: $1,052,415Liabilities 2021: $293,923Net Assets 2021: $758,4922021Assets 2022: $908,011Liabilities 2022: $272,898Net Assets 2022: $635,1132022Assets 2023: $1,323,005Liabilities 2023: $330,539Net Assets 2023: $992,4662023Assets 2024: $1,331,274Liabilities 2024: $155,941Net Assets 2024: $1,175,3332024

Highlighted filing

2024

Assets$1,331,274
Liabilities$155,941
Net Assets$1,175,333

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,442,364Expenses 2014: $1,438,792Net Income 2014: $3,5722014Revenue 2015: $1,525,370Expenses 2015: $1,527,469Net Income 2015: -$2,0992015Revenue 2016: $1,809,049Expenses 2016: $1,866,743Net Income 2016: -$57,6942016Revenue 2017: $975,518Expenses 2017: $1,092,403Net Income 2017: -$116,8852017Revenue 2018: $998,250Expenses 2018: $1,048,000Net Income 2018: -$49,7502018Revenue 2019: $1,025,242Expenses 2019: $1,015,089Net Income 2019: $10,1532019Revenue 2020: $934,770Expenses 2020: $881,043Net Income 2020: $53,7272020Revenue 2021: $1,303,672Expenses 2021: $1,226,167Net Income 2021: $77,5052021Revenue 2022: $1,115,683Expenses 2022: $1,229,036Net Income 2022: -$113,3532022Revenue 2023: $1,462,668Expenses 2023: $1,105,315Net Income 2023: $357,3532023Revenue 2024: $1,529,648Expenses 2024: $1,346,782Net Income 2024: $182,8662024

Highlighted filing

2024

Revenue$1,529,648
Expenses$1,346,782
Net Income$182,866

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,530,601
Mission and Program Overview

Mission

To promote and sponsor the safe and varied uses of propane, to sponsor education and safety programs for persons in the propane industry, monitor and take appropriate action of other sources of energy that may disrupt the use of propane, and to inform and educate the public as propane consumers through the cooperation of its members.

Promote and sponsor the safe and varied uses of propane and to sponsor education and safety programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$328,722$670,891▲ $342,169
Accounts Receivable$706,176$391,653▼ $314,523
Land, Buildings, and Equipment, Net$264,149$248,583▼ $15,566
Savings and Temporary Cash Investments$3,871$9,490▲ $5,619
Inventories for Sale or Use$7,237$7,237→ $0
Prepaid Expenses and Deferred Charges$12,850$3,420▼ $9,430
Total Assets$1,323,005$1,331,274▲ $8,269
Liabilities
Accounts Payable and Accrued Expenses$123,479$133,122▲ $9,643
Deferred Revenue$187,430$14,000▼ $173,430
Other Liabilities$19,630$8,819▼ $10,811
Total Liabilities$330,539$155,941▼ $174,598
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$982,238$1,165,105▲ $182,867
Net Assets With Donor Restrictions$10,228$10,228→ $0
Total Net Assets Fund Balance$992,466$1,175,333▲ $182,867
Total Liabilities and Net Assets / Fund Balance$1,323,005$1,331,274▲ $8,269

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$183,683$246,323$430,006
Leasehold Improvements$12,904$207,427$220,331
Other Land Buildings$5,496$67,015$72,511
Equipment$0$56,101$56,101
Land$46,500-$46,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad BlairExecutive DirectorFT$83,888$17,452$101,340

Board Members and Trustees

NameTitle
Jerry BarnettPresident
Loren MeekerVice President
Adin TaylorDirector
Cathy HrnciarDirector
Clinton DevallDirector
David YoungDirector
Derek HurtDirector
Ed CarleDirector
Jack DibbleDirector
Jay McnalisDirector
Jeff HelleDirector
Jeff MillerDirector
Larry OnealDirector
Matt SchmidtDirector
Rhonda MorrisDirector
Rod ReedDirector
Sid HelleDirector
Tim FultonDirector
Todd MeyerDirector
Tonya CrowNpga State Director
Logan LongSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Boston EnvironmentalMarketing ConsultingBOSTON ENVIRONMENTAL LLC 600 STAT, Ste Portsouth, NH 03801$105,450
Revenue and Support

Revenue Composition

Contributions and Grants
$1,188,661
Program Service Revenue
$295,970
Investment Income
$11,871
Other Revenue
$33,146
All Other Contributions
$1,140,390
Change in Net Assets
$182,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,057,330
Salaries, Compensation, and Employee Benefits$289,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$143,511
Current Officers, Directors, Trustees, and Key Employees---$101,341
Payments to Affiliates---$64,102
Occupancy---$44,171
Fees for Services Lobbying---$36,667
Insurance---$32,285
Depreciation Depletion---$24,067
Other Employee Benefits---$22,062
Payroll Taxes---$18,979
Office Expenses---$17,826
Travel---$11,623
Conferences and Meetings---$11,441
Information Technology---$9,475
Advertising---$6,405
Fees for Services Other---$4,120
Pension Plan Contributions---$3,559
Other Expenses---$2,749
All Other Expenses---$1,518
Fees for Services Legal---$62
Total Functional Expenses$0$0$0$1,346,782
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$38,142
Current Year Nondeductible Lobbying and Political Cost$36,667
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Property Taxes Payable$6,232
Security Deposit$2,000
Other Current Liabilities$587
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board reviews the return prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is monitored by the board at their annual meeting. Any potential conflicts are discussed and resolutions are determined.

Form 990, Part VI, Section B, Line 15

The board evaluates all personnel each year and determines appropriate compensation.

Form 990, Part VI, Section C, Line 19

All information is available upon request.

Filing and Contact Details

Filer

Filer Name
Illinois Propane Gas Association
EIN
37-0775965
Phone
2175258000
Address
5240 S 6TH ST FRONTAGE RD E, SPRINGFIELD, IL 62703

Signing Officer

Name
Brad Blair
Title
Executive Director
Phone
2175258000
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Blair
Formed
1959
Legal Domicile
Il
Voting Board Members
22
Independent Board Members
21
Employees
3
Volunteers
22

Preparer

Firm
Sikich LLC
Address
3051 HOLLIS DRIVE 3RD FLOOR, SPRINGFIELD, IL 62704
Preparer
Bridgette Mugge
Phone
2177933363
Raw XML AppendixShowing 400 of 545 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO PROMOTE AND SPONSOR THE SAFE AND VARIED USES OF PROPANE, TO SPONSOR EDUCATION AND SAFETY PROGRAMS FOR PERSONS IN THE PROPANE INDUSTRY, MONITOR AND TAKE APPROPRIATE ACTION OF OTHER SOURCES OF ENERGY THAT MAY DISRUPT THE USE OF PROPANE, AND TO INFORM AND EDUCATE THE PUBLIC AS PROPANE CONSUMERS THROUGH THE COOPERATION OF ITS MEMBERS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0WATER HEATER REBATETHE 2024 WATER HEATER REPLACEMENT PROGRAM WITH HVAC INCENTIVE IS DESIGNED TO REIMBURSE HOMEOWNERS AND HVAC CONTRACTORS THAT HAVE A SAFETY INSPECTION DONE BY THE PROPANE PROVIDER AT THE TIME OF INSTALLATION OF ELIGIBLE APPLIANCES. THIS IS A CONTINUATION OF THE 2023 PROGRAM. ELIGIBLE APPLIANCES INCLUDE PROPANE POWER VENT OR TANKLESS WATER HEATERS ($300 REIMBURSEMENT) AND STANDARD WATER HEATERS ($200 REIMBURSEMENT), IN EITHER NEW CONSTRUCTION, REPLACING ELECTRIC, FUEL OIL OR PROPANE TO PROPANE APPLIANCES WITH NEW PROPANE APPLIANCES. THE MAXIMUM IS $300 PER RESIDENCE PER YEAR. THIS INCLUDES AN INCENTIVE OF $200 FOR A STANDARD OR $300 FOR POWER VENT OR TANKLESS WATER HEATERS FOR HVAC OR LICENSED PLUMBERS TO REPLACE AN ELECTRIC, NATURAL GAS OR OTHER FUEL SOURCE WITH A NEW PROPANE APPLIANCE (IT DOES NOT INCLUDE PROPANE TO PROPANE REPLACEMENTS) APPLICATIONS WILL HAVE A LINE FOR THE FEIN, TAX ID OR PLUMBER'S LICENSE NUMBER. THERE WILL BE NO HVAC INCENTIVE FOR PROPANE-TO-PROPANE REPLACEMENTS. THIS PROGRAM IS DESIGNED TO EDUCATE AND INFORM THE CONSUMER ABOUT THE IMPORTANCE OF INSTALLING APPLIANCES SAFELY AND CORRECTLY BY REQUIRING THE PARTICIPATING ILLINOIS PROPANE MARKETER TO PERFORM A LEAK CHECK INSPECTION.
IRS990/ProgSrvcAccomActy3Grp/Desc0CERTIFIED EMPLOYEE TRAINING PROGRAM (CETP) THE CETP BASIC PRINCIPLES & PRACTICES OF PROPANE CLASS IS A 1-DAY CLASS AND IS A PREREQUISITE FOR THE REMAINDER OF THE CETP CLASSES. THE TRAINING COVERS THE PHYSICAL PROPERTIES AND COMBUSTION CHARACTERISTICS OF PROPANE, THE IDENTIFICATION OF PROPANE INDUSTRY STANDARDS, SAFETY CODES AND REGULATIONS. STUDENTS WILL ALSO LEARN THE BASIC PARTS OF TANKS, CYLINDERS, BULK STORAGE INSTALLATIONS AND HOW TO MAINTAIN A SAFE WORKING ENVIRONMENT. UPON COMPLETION OF THIS CLASS, STUDENTS SHOULD BE ABLE TO IDENTIFY PIPING AND TUBING MATERIALS, FITTINGS AND ASSOCIATED TOOLS USED BY PROPANE PERSONNEL. THE CETP PROPANE DELIVERY IS A 1-DAY CLASS. THE TRAINING COVERS PRE AND POST TRIP INSPECTIONS, CARGO TANK MARKINGS, PLANT LOADING SYSTEMS AND CUSTOMER DELIVERIES OF PROPANE. UPON COMPLETION OF THIS CLASS, THE STUDENT SHOULD BE ABLE TO IDENTIFY THE PROPER FILLING PROCEDURES FOR PROPANE STORAGE CONTAINERS, RECOGNIZE PLACARDS AND UNDERSTAND TRIP INSPECTION REQUIREMENTS.THE CETP VAPOR DISTRIBUTION SYSTEM OPERATIONS (DSO) CLASS IS A 3-DAY CLASS. THIS TRAINING EXAMINES THE INSTALLATION AND PREPARATION OF PROPANE STORAGE TANKS AND CYLINDERS, VAPOR REGULATION, DISTRIBUTION AND METERING SYSTEMS, LIQUID DISTRIBUTION AND VAPORIZER SYSTEMS. IT ALSO COVERS PRESSURE TESTING, LEAK CHECKING PROCEDURES, INSTALLING AND TESTING CATHODIC PROTECTION SYSTEMS. UPON COMPLETION OF THIS CLASS, THE STUDENT SHOULD BE ABLE TO IDENTIFY POLYELTHELYN (PE) TUBING, COPPER TUBING AND BLACK PIPE FITTINGS. THE STUDENT ALSO SHOULD BE ABLE TO ESTABLISH APPROPRIATE LINE SIZE AND MANIFOLD SYSTEMS WHEN PLACING REGULATORS AND APPLIANCES INTO OPERATION.THE CETP - PLANT OPERATIONS IS A 2-DAY ADVANCED CETP CLASS. PLANT OPERATIONS ARE MORE SAFELY AND EFFICIENTLY COMPLETED BY INDIVIDUALS WHO HAVE A THOROUGH KNOWLEDGE OF ASME AND DDOT CONTAINER MAINTENANCE, PROPER DISPENSER EQUIPMENT OPERATION, PLANT EQUIPMENT INSPECTIONS AND MAINTENANCE, AND PROPER PROCEDURES FOR PRODUCT TRANSFER. THE CLASS COVERS MAINTAINING ASME TANKS INCLUDING PERSONAL PROTECTIVE EQUIPMENT (PPE), COMBUSTIBLE LIQUIDS, AMMONIA CONTAMINATION, PURGING/EVACUATING, FLARING, REPLACING VALVES/FITTINGS, CORROSION PROTECTION, AND PROTECTIVE COATINGS. ALSO INCLUDED IS MAINTAIN DOT CYLINDERS EXAMINING, EVACUATING, AND PURGING CYLINDERS, REPLACING FITTINGS, REQUALIFICATION, AND PREPARING FOR SCRAP. ALSO, OPERATING DISPENSING EQUIPMENT TO FILL CONTAINERS BY WEIGHT OR VOLUME, PREPARING CYLINDERS FOR TRANSPORTATION AND FILLING VEHICLE MOUNTED ASME TANKS. MAINTAINING BULK PLANT EQUIPMENT IS ALSO COVERED.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SAFETY MEETINGS AND EDUCATION THE PROJECT IS A CONTINUATION OF THE 2023 CONTINUING EDUCATION/ SAFETY MEETINGS. IPGA STRIVES TO PROVIDE THE HIGHEST QUALITY EDUCATIONAL AND SAFETY TRAINING FOR ALL ILLINOIS PROPANE MARKETERS. THIS TRAINING INCLUDES MEETINGS HELD AT 12 LOCATIONS, 2 TIMES PER YEAR FOR A TOTAL OF 24 MEETINGS PLUS SAFETY TRAINING VIDEOS FOR CONTINUING EDUCATION. THE FORMAT OF THESE MEETINGS IS TO INCLUDE A DINNER FOLLOWED BY AN EDUCATIONAL TRAINING SEMINAR. IN RESPONSE TO DEMAND, THE IPGA INTENDS TO PROVIDE GREATER DEPTH IN THE EDUCATIONAL VALUE OF THESE MEETINGS INCLUDING HANDS-ON TRAINING WHENEVER POSSIBLE.EMERGENCY PERSONNEL TRAINING FIREBURN PROGRAMTHE 2024 FIRE BURN REIMBURSEMENT PROGRAM IS A CONTINUATION OF THE 2023 PROJECT. DUE TO THE INCREASED COST IN BUSINESS, THE REIMBURSEMENT FOR 2024 WILL REMAIN AT THE LAID IN PRICE OF PROPANE USED PLUS AN ADDITIONAL $.60 PER GALLON FOR LABOR. BY OFFERING THIS REIMBURSEMENT TO ILLINOIS MARKETERS, THE IPGA HOPES THAT FIRE TRAINING UNITS WILL BE ABLE TO LOCATE AREA MARKETERS WILLING TO ASSIST IN THESE IMPORTANT TRAINING EXERCISES. NOT ONLY WILL THIS FOSTER A POSITIVE RELATIONSHIP BETWEEN THE FIREFIGHTERS AND MARKETERS, BUT IT ALSO EMPHASIZES AN INDUSTRY COMMITMENT TO SAFE AND KNOWLEDGEABLE HANDLING OF PROPANE IN EMERGENCY SITUATIONS.INTERN TRAINING PROGRAMTHIS PROGRAM ESTABLISHES INCENTIVES FOR PROPANE MARKETERS TO HIRE HIGH SCHOOL AND COLLEGE STUDENTS AS INTERNS FOR THE SUMMER. BY DOING SO, IT IS THE INTENT OF THE IPGA TO DRAW NEW EMPLOYEES INTO THE PROPANE INDUSTRY THAT MAY NOT HAVE CONSIDERED A CAREER IN THE FIELD PREVIOUSLY. THIS PROGRAM WILL ALLOW THE INTERN TO EXPERIENCE ALL AREAS OF THE RETAIL PROPANE INDUSTRY. THEY WILL BE REQUIRED TO SPEND 1/4 OF THEIR TIME IN OFFICE/CUSTOMER SERVICE, 1/4 OF THEIR TIME IN SERVICE, 1/4 OF THEIR TIME WITH A BOBTAIL DRIVER, AND 1/4 OF THEIR TIME WITH EQUIPMENT MAINTENANCE. THERE WILL BE A ONE DAY INTRODUCTORY MEETING AT THE IPGA OFFICE TO GET A CONDENSED VERSION OF THE CTEP BASIC PRINCIPLES AND PRACTICES OF PROPANE CLASS. THE IPGA WILL REIMBURSE THE MARKETER FOR HALF THE INTERNS HOURLY RATE UP TO $10/HR FOR A MAXIMUM OF 480 HOURS. THE MARKETER WILL BE RESPONSIBLE FOR THE REMAINDER OF THE HOURLY RATE. MARKETERS MUST SUBMIT ALL TIME CARDS WITH AMOUNT OF TIME SPENT IN EACH AREA. REIMBURSEMENT WILL BE MADE AT THE END OF THE PROGRAM.MILITARY EDUCATION & RECRUITMENTILPGA PROPOSES TO PARTNER WITH THE VETERANS EDUCATION & TRANSITION SERVICES (V.E.T.S) AND GENERATIONEXT TO PROVIDE THE PROPANE INDUSTRY AND VETERANS WITH THE EDUCATION, TRAINING AND OUTREACH NECESSARY TO INCREASE MILITARY RECRUITMENT INTO THE PROPANE INDUSTRY IN ILLINOIS FROM THE UNITED STATES MILITARY SERVICE MEMBERS. MANY PROPANE COMPANIES DO NOT UNDERSTAND HOW TO ACCESS MILITARY GI BENEFITS FOR TRAINING AND TO MINIMIZE THEIR EMPLOYEE EXPENSES, OR HOW TO PROPERLY ATTRACT MILITARY PERSONNEL. ILPGA PLANS TO WORK COLLABORATIVELY WITH V.E.T.S. AND GENERATIONEXT TO PROVIDE THIS TRAINING TO OUR INDUSTRY SO THAT WE CAN INCREASE THE NUMBER OF QUALIFIED VETERANS WORKING WITH PROPANE IN THE STATE OF ILLINOIS. ILPGA PLANS TO WORK WITH V.E.T.S. TO DEVELOP OUTREACH MATERIALS AIMED AT VETERAN GROUPS SO THAT WE CAN EDUCATE THE MILITARY COMMUNITY ABOUT THE BENEFITS OF WORKING IN THE PROPANE INDUSTRY AND SUCCESSFULLY RECRUIT HUMAN RESOURCES NECESSARY TO THE SURVIVAL AND GROWTH OF THE PROPANE INDUSTRY.PROMOTIONAL ADVERTISINGTHIS GRANT IS FOR PROMOTIONAL ADVERTISING AND MATERIALS TO ASSIST THE MARKETER IN PROMOTING OUR REBATE AND INCENTIVE PROGRAMS. THIS TIES IN WITH THE CONSUMER AWARENESS CAMPAIGN TO PROMOTE THE REBATE AND INCENTIVE PROGRAMS IN VARIOUS FORMS OF MARKETING. EXAMPLES INCLUDE BUT NOT LIMITED TO: PRINT ADS, RADIO, AND WEB-BASED.REBATE WEBSITE THE 2024 CONSUMER BASED WEBSITE IS DESIGNED TO PROVIDE GENERAL AWARENESS OF PROPANE AS A GREEN, CLEAN FUEL, FOR HOME HEATING, WATER HEATING, AND AS AN ALTERNATIVE FUEL FOR VEHICLES. THE WEBSITE WOULD PROVIDE A PLACE FOR OUR REBATE PROGRAMS TO BE
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