Civic Intelligence

Fuel Foundation

EIN 46-0758331 • 501(c)3 • Alexandria, VA

Profile

To meet the educational and leadership needs of independent fuel marketers; to promote high ethical standards and conduct in the independent segment of the transportation fuels marketing industry; to advance the leadership and management excellence of independent fuel marketers through meetings, communications, education, research and publications; to disseminate research, surveys, studies and reports on information beneficial to independent fuel marketers; to promote knowledge and understanding among the general public on the independent segment of the transportation fuels marketing industry; to administer a scholarship program; and to engage in other conduct permitted by an organization exempt from taxation under section 501(c)(3).

1330 Braddock Place Suite 501Alexandria, VA 22314

www.sigma.org/foundation

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.03x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

14th percentile

-53%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

29th percentile

-22%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

44th percentile

-6.4%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Assets

Down

$174,117

Down $66,971 (-28%) from 2024

Liabilities

Up

$3,814

Up $2,230 (+141%) from 2024

Net Assets

Down

$170,303

Down $69,201 (-29%) from 2024

Revenue

Up

$131,415

Up $40,814 (+45%) from 2024

Expenses

Up

$200,616

Up $37,650 (+23%) from 2024

Net Income

Up

-$69,201

Up $3,164 (+4.4%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $80,455Liabilities 2013: $2,254Net Assets 2013: $78,2012013Assets 2014: $94,211Liabilities 2014: $0Net Assets 2014: $94,2112014Assets 2015: $121,055Liabilities 2015: $0Net Assets 2015: $121,0552015Assets 2016: $240,843Liabilities 2016: $02016Assets 2017: $334,112Liabilities 2017: $0Net Assets 2017: $334,1122017Assets 2018: $309,432Liabilities 2018: $0Net Assets 2018: $309,4322018Assets 2019: $298,458Liabilities 2019: $0Net Assets 2019: $298,4582019Assets 2020: $338,649Liabilities 2020: $0Net Assets 2020: $338,6492020Assets 2021: $289,652Liabilities 2021: $0Net Assets 2021: $289,6522021Assets 2022: $361,718Liabilities 2022: $0Net Assets 2022: $361,7182022Assets 2023: $311,869Liabilities 2023: $0Net Assets 2023: $311,8692023Assets 2024: $241,088Liabilities 2024: $1,584Net Assets 2024: $239,5042024Assets 2025: $174,117Liabilities 2025: $3,814Net Assets 2025: $170,3032025

Highlighted filing

2025

Assets$174,117
Liabilities$3,814
Net Assets$170,303

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $79,835Expenses 2013: $54,954Net Income 2013: $24,8812013Revenue 2014: $82,523Expenses 2014: $66,513Net Income 2014: $16,0102014Revenue 2015: $81,231Expenses 2015: $54,387Net Income 2015: $26,8442015Revenue 2016: $157,080Expenses 2016: $37,292Net Income 2016: $119,7882016Revenue 2017: $147,510Expenses 2017: $66,539Net Income 2017: $80,9712017Revenue 2018: $42,583Expenses 2018: $67,263Net Income 2018: -$24,6802018Revenue 2019: $34,025Expenses 2019: $44,999Net Income 2019: -$10,9742019Revenue 2020: $79,000Expenses 2020: $38,809Net Income 2020: $40,1912020Revenue 2021: $167,618Expenses 2021: $216,615Net Income 2021: -$48,9972021Revenue 2022: $160,160Expenses 2022: $88,094Net Income 2022: $72,0662022Revenue 2023: $185,756Expenses 2023: $235,605Net Income 2023: -$49,8492023Revenue 2024: $90,601Expenses 2024: $162,966Net Income 2024: -$72,3652024Revenue 2025: $131,415Expenses 2025: $200,616Net Income 2025: -$69,2012025

Highlighted filing

2025

Revenue$131,415
Expenses$200,616
Net Income-$69,201

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 3, 2026
Return Version
2024v5.1
Gross Receipts
$136,100
Mission and Program Overview

Mission

To meet the educational and leadership needs of independent fuel marketers; to promote highethical standards and conduct in the independent segment of the transportation fuels marketing industry; to advance the leadership and management excellence of independent fuel marketers through meetings, communications, education, research and publications; to disseminate research, surveys, studies and reports on information beneficial to independent fuel marketers; to promote knowledge and understanding among the general public on the independent segment of the transportation fuels marketing industry; to administer a scholarship program; and to engage in other conduct permitted by an organizationexempt from taxation under section 501(c)(3).

To meet the educational and leadership needs of independent fuel marketers; to promote high ethical standards and conduct in the independent segment of the transportation fuels marketing industry; to advance the leadership and management excellence of independent fuel marketers through meetings, communications, education, research and publications; to disseminate research, surveys, studies and reports on information beneficial to independent fuel marketers; to promote knowledge and understanding among the general public on the independent segment of the transportation fuels marketing industry; to administer a scholarship program; and to engage in other conduct permitted by an organization exempt from taxation under section 501(c)(3).

Program Services

DescriptionGrantsExpenses
PROVIDED PAY IT FORWARD SCHOLARSHIP GRANTS TO STUDENTS WHO DEMONSTRATE STRONG ACADEMIC ACHIEVEMENT, AS WELL AS DEDICATION TO THEIR COMMUNITIES THROUGH VOLUNTEERISM.$25,000$25,000
PROVIDED SCHOLARSHIP GRANTS TO STUDENTS WHO DEMONSTRATE STRONG ACADEMIC ACHIEVEMENT, AS WELL AS DEDICATION TO THEIR COMMUNITIES THROUGH VOLUNTEERISM.$10,000$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEPHEN HIGHTOWER IIChair-$0--
APRIL PORTSVice-Chair-$0--
JASON MCAULIFFEPast Chair-$0--
FRED SLOANSecretary/Treasurer-$0--
BRAD PURYEARBoard Member-$0--
EDDIE MARTINBoard Member-$0--
LYNN WALLISBoard Member-$0--
MIKE PORTSBoard Member-$0--
PAUL REIDBoard Member-$0--
SCOTT BERHANGCEOPT$0--
MARK FRANZCOOPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Vegas Night$9,200$9,200-$9,200
Auction$6,050$6,050$4,685$1,365
Total Events$15,250$15,250$4,685$10,565
Filing and Contact Details

Filer

Filer Name
Fuel Foundation
EIN
46-0758331
Phone
7037097000
Address
1330 Braddock Place Suite 501, Alexandria, VA 22314

Signing Officer

Name
Mark Franz
Title
COO
Phone
7037097000
Signed
2026-02-03
Discuss with paid preparer
Yes

Preparer

Firm
Forvis Mazars LLP
Address
211 N Broadway Suite 600, Saint Louis, MO 63102-2733
Preparer
Troy Lindsey
Phone
3142315544
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10 Grants Paid

Activity:grants paid;grantee name:pay it forward scholarships;grantee address: , , none, , us;amount:25000;relationship:none;activity:grants paid;grantee name:other scholarships;grantee address: , , none, , us;amount:10000;relationship:none;

Form 990-EZ, Part I, Line 16 Other Expenses

Education expenses - 144826; banks fees - 2416; insurnace - 1187; other expenses - 17187;

Form 990-EZ, Part II, Line 24B Other Assets

Contributions receivable - boy:20000,eoy:10500; prepaid insurance - boy:1187,eoy:1222; prepaid expenses - boy:0,eoy:4250;

Form 990-EZ, Part II, Line 26B Total Liabilities

Trade accounts payable - boy:1584,eoy:3814;

Form 990-EZ, Part III, Exempt Purpose PRIMARY EXEMPT PURPOSE

To meet the educational and leadership needs of independent fuel marketers; to promote high ethical standards and conduct in the independent segment of the transportation fuels marketing industry; to advance the leadership and management excellence of independent fuel marketers through meetings, communications, education, research and publications; to disseminate research, surveys, studies and reports on information beneficial to independent fuel marketers; to promote knowledge and understanding among the general public on the independent segment of the transportation fuels marketing industry; to administer a scholarship program; and to engage in other conduct permitted by an organization exempt from taxation under section 501(c)(3).

Form 990-EZ, Part V, Line 34 Changes to governing documents

The bylaws of the organization were amended on july 15, 2025 to reflect that the organization is no longer a supporting organiztion of the society of independent marketers of america (doing business as "sigma") and is now a standalone 501(c)3 non-profit organization.

Raw XML Appendix236 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EDUCATION EXPENSES - 144826; BANKS FEES - 2416; INSURNACE - 1187; OTHER EXPENSES - 17187;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRIBUTIONS RECEIVABLE - BOY:20000,EOY:10500; PREPAID INSURANCE - BOY:1187,EOY:1222; PREPAID EXPENSES - BOY:0,EOY:4250;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRADE ACCOUNTS PAYABLE - BOY:1584,EOY:3814;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO MEET THE EDUCATIONAL AND LEADERSHIP NEEDS OF INDEPENDENT FUEL MARKETERS; TO PROMOTE HIGH ETHICAL STANDARDS AND CONDUCT IN THE INDEPENDENT SEGMENT OF THE TRANSPORTATION FUELS MARKETING INDUSTRY; TO ADVANCE THE LEADERSHIP AND MANAGEMENT EXCELLENCE OF INDEPENDENT FUEL MARKETERS THROUGH MEETINGS, COMMUNICATIONS, EDUCATION, RESEARCH AND PUBLICATIONS; TO DISSEMINATE RESEARCH, SURVEYS, STUDIES AND REPORTS ON INFORMATION BENEFICIAL TO INDEPENDENT FUEL MARKETERS; TO PROMOTE KNOWLEDGE AND UNDERSTANDING AMONG THE GENERAL PUBLIC ON THE INDEPENDENT SEGMENT OF THE TRANSPORTATION FUELS MARKETING INDUSTRY; TO ADMINISTER A SCHOLARSHIP PROGRAM; AND TO ENGAGE IN OTHER CONDUCT PERMITTED BY AN ORGANIZATION EXEMPT FROM TAXATION UNDER SECTION 501(C)(3).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BYLAWS OF THE ORGANIZATION WERE AMENDED ON JULY 15, 2025 TO REFLECT THAT THE ORGANIZATION IS NO LONGER A SUPPORTING ORGANIZTION OF THE SOCIETY OF INDEPENDENT MARKETERS OF AMERICA (DOING BUSINESS AS "SIGMA") AND IS NOW A STANDALONE 501(C)3 NON-PROFIT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10 Grants Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16 Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24b Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26b Total Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part III, Exempt Purpose PRIMARY EXEMPT PURPOSE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part V, Line 34 Changes to governing documents
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ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Franz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COO
ReturnHeader/BusinessOfficerGrp/PhoneNum07037097000
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fuel Foundation
ReturnHeader/Filer/BusinessNameControlTxt0FUEL
ReturnHeader/Filer/EIN0460758331
ReturnHeader/Filer/PhoneNum07037097000
ReturnHeader/Filer/USAddress/AddressLine1Txt01330 Braddock Place Suite 501
ReturnHeader/Filer/USAddress/CityNm0Alexandria
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022314
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440160260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Forvis Mazars LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0211 N Broadway Suite 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Louis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0631022733
ReturnHeader/PreparerPersonGrp/PhoneNum03142315544
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Troy Lindsey
ReturnHeader/ReturnTs02026-02-03T09:25:20+00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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