Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 52-1849282 • 501(c)3 • Washington, DC
Profile
The foundation supports programs that educate the public about the oil and natural gas industry and provides grants to charitable and education programs, particularly related to energy education.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 1674.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Down$0
Down $107,257 (-100%) from 2022
Liabilities
Down$0
Down $40,822 (-100%) from 2022
Net Assets
Down$0
Down $66,435 (-100%) from 2022
Revenue
Down$22,844
Down $278,123 (-92%) from 2022
Expenses
Down$89,279
Down $241,597 (-73%) from 2022
Net Income
Down-$66,435
Down $36,526 (-122%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
The foundation supports programs that educate the public about the oil and natural gas industry and provides grants to charitable and educational programs, particularly those related to energy education.
The foundation supports programs that educate the public about the oil and natural gas industry and provides grants to charitable and education programs, particularly related to energy education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $100,507 | - | - |
| Prepaid Expenses and Deferred Charges | $6,750 | - | - |
| Total Assets | $107,257 | $0 | ▼ $107,257 |
| Liabilities | |||
| Other Liabilities | $36,175 | - | - |
| Accounts Payable and Accrued Expenses | $4,647 | - | - |
| Total Liabilities | $40,822 | $0 | ▼ $40,822 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $66,435 | - | - |
| Total Net Assets Fund Balance | $66,435 | $0 | ▼ $66,435 |
| Total Liabilities and Net Assets / Fund Balance | $107,257 | $0 | ▼ $107,257 |
| Name | Title | Other | Total |
|---|---|---|---|
| C Jeffrey Eshelman | President/ce | $382,417 | $382,417 |
| Daniel Naatz | Treasurer/se | $344,414 | $344,414 |
| Name | Title |
|---|---|
| Steven Pruett | Chairman |
| C Jeffrey Eshelman | President/CEO |
| Daniel Naatz | Treasurer/secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $89,279 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $37,193 | $5,306 | - | $42,499 |
| Fees for Services Other | $27,500 | - | - | $27,500 |
| Information Technology | $6,750 | - | - | $6,750 |
| Fees for Services Accounting | - | $4,100 | - | $4,100 |
| Fees for Services Legal | - | $2,674 | - | $2,674 |
| Other Expenses | $4,800 | $956 | - | $956 |
| Total Functional Expenses | $76,243 | $13,036 | $0 | $89,279 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization employs an outside cpa firm to prepare form 990. Upon completion, a draft is emailed to the organization's cfo for review. Any necessary changes are then made by the cpa firm. The final form is sent to the cfo who ensures that the president signs and files the form 990 with the irs.”
“The organization's president monitors and enforces the conflict of interest policy and does not allow any relationships which violate such policy.”
“Management responsibilities of the ipaa educational foundation are performed by the management of a related entity (the independent petroleum association of america). In exchange for these services, the foundation pays an administrative fee to this related entity.”
“Management responsibilities of the ipaa educational foundation are performed by the management of a related entity (the independent petroleum association of america). In exchange for these services, the foundation pays an administrative fee to this related entity.”
“The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public.”
“The company was dissolved in december of 2023. All program services ceased in june 2023. Prior to dissolution, the organization's assets were exhausted for charitable purposes.”
“Consultant fees 27,500 0 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4647 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE FOUNDATION SUPPORTS PROGRAMS THAT EDUCATE THE PUBLIC ABOUT THE OIL AND NATURAL GAS INDUSTRY AND PROVIDES GRANTS TO CHARITABLE AND EDUCATION PROGRAMS, PARTICULARLY RELATED TO ENERGY EDUCATION. |
| IRS990/AllOtherContributionsAmt | 0 | 22841 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | C JEFFREY ESHELMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2028574722 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1201 15TH STREET NW NO 450 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20005 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100507 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 22841 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3 |
| IRS990/CYOtherExpensesAmt | 0 | 89279 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -66435 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 89279 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 22844 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE FOUNDATION SUPPORTS VARIOUS EDUCATIONAL AND CHARITABLE ACTIVITIES SUCH AS ENERGY CURRICULA, STUDENT COMPETITIONS, AND STUDENT EXTERNSHIPS. THE FOUNDATION PRIMARILY SUPPORTS EDUCATION BY PROVIDING OIL AND GAS INDUSTRY EDUCATION IN THE FOLLOWING AREAS: 1. AWARD-WINNING HIGH SCHOOL PETROLEUM ACADEMIES 2. MIDDLE SCHOOL STEM CAREER EXPLORATION INITIATIVE 3. OIL & GAS COURSES |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 76243 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4100 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2674 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2674 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 5306 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 37193 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 42499 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 27500 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 27500 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 32417 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 34114 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | C JEFFREY ESHELMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DANIEL NAATZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVEN PRUETT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 350000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 310300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT/CE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER/SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 22844 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 6750 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6750 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE FOUNDATION SUPPORTS PROGRAMS THAT EDUCATE THE PUBLIC ABOUT THE OIL AND NATURAL GAS INDUSTRY AND PROVIDES GRANTS TO CHARITABLE AND EDUCATION PROGRAMS, PARTICULARLY RELATED TO ENERGY EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 66435 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 66435 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | AWARDS |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK SERVICE CHARGES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 956 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4800 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4800 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 956 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 36175 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6750 |
| IRS990/PrincipalOfficerNm | 0 | C JEFFREY ESHELMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 284220 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 5850 |
| IRS990/PYInvestmentIncomeAmt | 0 | 12 |
| IRS990/PYOtherExpensesAmt | 0 | 325026 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 16735 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -29909 |
| IRS990/PYTotalExpensesAmt | 0 | 330876 |
| IRS990/PYTotalRevenueAmt | 0 | 300967 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -66435 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 22841 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 284220 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 357304 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 490269 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 644295 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1798929 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 12 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 24 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 375 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 896 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1310 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 152203 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.76790 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.68440 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1382464 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 416465 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 22841 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 284220 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 357304 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 490269 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 644295 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1798929 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1800239 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 300 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 350000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 310000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 19500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 18650 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 12917 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 15464 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | C JEFFREY ESHELMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | DANIEL NAATZ |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | TREASURER/SECRETARY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 382417 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 344414 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | true |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | ASSETS WERE EXHAUSTED BEFORE DISSOLUTION. SEE ATTACHED CERTIFICATE OF DISSOLUTION WITH EFFECTIVE DATE 12/21/2023. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE N |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE COMPANY WAS DISSOLVED IN DECEMBER OF 2023. ALL PROGRAM SERVICES CEASED IN JUNE 2023. PRIOR TO DISSOLUTION, THE ORGANIZATION'S ASSETS WERE EXHAUSTED FOR CHARITABLE PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION EMPLOYS AN OUTSIDE CPA FIRM TO PREPARE FORM 990. UPON COMPLETION, A DRAFT IS EMAILED TO THE ORGANIZATION'S CFO FOR REVIEW. ANY NECESSARY CHANGES ARE THEN MADE BY THE CPA FIRM. THE FINAL FORM IS SENT TO THE CFO WHO ENSURES THAT THE PRESIDENT SIGNS AND FILES THE FORM 990 WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S PRESIDENT MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY AND DOES NOT ALLOW ANY RELATIONSHIPS WHICH VIOLATE SUCH POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MANAGEMENT RESPONSIBILITIES OF THE IPAA EDUCATIONAL FOUNDATION ARE PERFORMED BY THE MANAGEMENT OF A RELATED ENTITY (THE INDEPENDENT PETROLEUM ASSOCIATION OF AMERICA). IN EXCHANGE FOR THESE SERVICES, THE FOUNDATION PAYS AN ADMINISTRATIVE FEE TO THIS RELATED ENTITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MANAGEMENT RESPONSIBILITIES OF THE IPAA EDUCATIONAL FOUNDATION ARE PERFORMED BY THE MANAGEMENT OF A RELATED ENTITY (THE INDEPENDENT PETROLEUM ASSOCIATION OF AMERICA). IN EXCHANGE FOR THESE SERVICES, THE FOUNDATION PAYS AN ADMINISTRATIVE FEE TO THIS RELATED ENTITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CONSULTANT FEES 27,500 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | INDEP PETROLEUM ASSOC OF AMERICA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 730296927 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C 6 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TRADE ASSN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1201 15TH STREET NW SUITE 450 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | WASHINGTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 20005 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | true |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | IN 2023, I.P.A.A, A RELATED PARTY, FORGAVE THE ORGANIZATION (IPAA EDUCATIONAL FOUNDATION) OF THE REMAINING BALANCE OF ITS PAYABLE. THIS FORGIVENESS OF DEBT IS THUS TREATED AS A CONTRIBUTION IN 2023. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 42499 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 42499 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 12733 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | ACTUAL COST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | ADMIN. FEES |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | ACTUAL COST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | IPAA |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | IPAA |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | IPAA |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt | 0 | 670227 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt | 1 | 200731 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | O |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | P |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | C |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | true |
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| IRS990/TotalAssetsEOYAmt | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 22841 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 13036 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 76243 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 89279 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 40822 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 40822 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 66435 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 66531 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 76243 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 22844 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 107257 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 660300 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1201 15TH STREET NW NO 450 |
| IRS990/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/USAddress/ZIPCd | 0 | 20005 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | WWW.IPAA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-08-08 14:25:15Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | C JEFFREY ESHELMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT/CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2028574722 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-08-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | IPAA EDUCATIONAL FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IPAA |
| ReturnHeader/Filer/EIN | 0 | 521849282 |
| ReturnHeader/Filer/PhoneNum | 0 | 2028574722 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1201 15TH STREET NW SUITE 450 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20005 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 274032675 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JBS & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 101 LOG CANOE CIR STE D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STEVENSVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21666 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4109566902 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-08-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J BRIAN STITCHER CPA |
| ReturnHeader/ReturnTs | 0 | 2024-09-10T13:27:09-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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