Civic Intelligence

Virginia Petroleum and Convenience Marketers Association Inc

EIN 54-0494733 • 501(c)6 • Richmond, VA

Profile

The association was organized to keep members informed of current events and regulations affecting the petroleum and convenience store industries.

7275 Glen Forest Dr Ste 204Richmond, VA 23226

vpcga.com

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.32x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.65x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

10th percentile

-14%

Higher net margin than 10% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$259,369

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 47.4% of source-year revenue.

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

Asset Growth

48th percentile

4.7%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

60th percentile

9.2%

Faster revenue growth than 60% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$1,119,685

Up $49,817 (+4.7%) from 2023

Liabilities

Up

$353,386

Up $70,621 (+25%) from 2023

Net Assets

Down

$766,299

Down $20,804 (-2.6%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin10th percentile

Revenue

Up

$547,340

Up $46,127 (+9.2%) from 2023

Expenses

Up

$625,888

Up $34,914 (+5.9%) from 2023

Net Income

Up

-$78,548

Up $11,213 (+12%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $874,194Liabilities 2011: $103,945Net Assets 2011: $770,2492011Assets 2012: $927,512Liabilities 2012: $140,419Net Assets 2012: $787,0932012Assets 2013: $993,553Liabilities 2013: $205,035Net Assets 2013: $788,5182013Assets 2014: $951,996Liabilities 2014: $171,692Net Assets 2014: $780,3042014Assets 2015: $918,387Liabilities 2015: $214,083Net Assets 2015: $704,3042015Assets 2016: $909,663Liabilities 2016: $215,399Net Assets 2016: $694,2642016Assets 2017: $1,024,526Liabilities 2017: $261,881Net Assets 2017: $762,6452017Assets 2018: $850,236Liabilities 2018: $217,330Net Assets 2018: $632,9062018Assets 2019: $976,611Liabilities 2019: $229,705Net Assets 2019: $746,9062019Assets 2020: $1,090,433Liabilities 2020: $239,875Net Assets 2020: $850,5582020Assets 2021: $1,212,715Liabilities 2021: $234,474Net Assets 2021: $978,2412021Assets 2022: $1,118,594Liabilities 2022: $328,725Net Assets 2022: $789,8692022Assets 2023: $1,069,868Liabilities 2023: $282,765Net Assets 2023: $787,1032023Assets 2024: $1,119,685Liabilities 2024: $353,386Net Assets 2024: $766,2992024

Highlighted filing

2024

Assets$1,119,685
Liabilities$353,386
Net Assets$766,299
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $457,296Expenses 2011: $497,832Net Income 2011: -$40,5362011Revenue 2012: $418,439Expenses 2012: $445,929Net Income 2012: -$27,4902012Revenue 2013: $431,874Expenses 2013: $488,726Net Income 2013: -$56,8522013Revenue 2014: $523,985Expenses 2014: $469,759Net Income 2014: $54,2262014Revenue 2015: $468,812Expenses 2015: $476,418Net Income 2015: -$7,6062015Revenue 2016: $425,822Expenses 2016: $481,968Net Income 2016: -$56,1462016Revenue 2017: $478,992Expenses 2017: $494,944Net Income 2017: -$15,9522017Revenue 2018: $535,711Expenses 2018: $525,332Net Income 2018: $10,3792018Revenue 2019: $507,629Expenses 2019: $491,425Net Income 2019: $16,2042019Revenue 2020: $467,503Expenses 2020: $428,512Net Income 2020: $38,9912020Revenue 2021: $559,787Expenses 2021: $483,137Net Income 2021: $76,6502021Revenue 2022: $516,545Expenses 2022: $481,715Net Income 2022: $34,8302022Revenue 2023: $501,213Expenses 2023: $590,974Net Income 2023: -$89,7612023Revenue 2024: $547,340Expenses 2024: $625,888Net Income 2024: -$78,5482024

Highlighted filing

2024

Revenue$547,340
Expenses$625,888
Net Income-$78,548
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,119,685
Liabilities
$353,386
Net assets
$766,299
Revenue
$547,340
Expenses
$625,888
Net income
-$78,548
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.35$0.77$0.55$0.63$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.28$0.79$0.50$0.59$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.33$0.79$0.52$0.48$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.21$0.23$0.98$0.56$0.48$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.24$0.85$0.47$0.43$0.04
2019Summary only. Only limited summary data is available for this year.$0.98$0.23$0.75$0.51$0.49$0.02
2018Summary only. Only limited summary data is available for this year.$0.85$0.22$0.63$0.54$0.53$0.01
2017Summary only. Only limited summary data is available for this year.$1.02$0.26$0.76$0.48$0.49$0.02
2016Summary only. Only limited summary data is available for this year.$0.91$0.22$0.69$0.43$0.48$0.06
2015Summary only. Only limited summary data is available for this year.$0.92$0.21$0.70$0.47$0.48$0.01
2014Summary only. Only limited summary data is available for this year.$0.95$0.17$0.78$0.52$0.47$0.05
2013Summary only. Only limited summary data is available for this year.$0.99$0.21$0.79$0.43$0.49$0.06
2012Summary only. Only limited summary data is available for this year.$0.93$0.14$0.79$0.42$0.45$0.03
2011Summary only. Only limited summary data is available for this year.$0.87$0.10$0.77$0.46$0.50$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.0
Gross Receipts
$650,222
Mission and Program Overview

Mission

The association was organized to keep members informed of current events and regulations affecting the petroleum and convenience store industries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$964,026$1,012,563▲ $48,537
Cash and Non-Interest-Bearing Accounts$26,068$45,464▲ $19,396
Savings and Temporary Cash Investments$11,471$11,961▲ $490
Accounts Receivable$3,432$11,765▲ $8,333
Prepaid Expenses and Deferred Charges$6,709$5,635▼ $1,074
Land, Buildings, and Equipment, Net$434$64▼ $370
Total Assets$1,069,868$1,119,685▲ $49,817
Other Assets Total$57,728$32,233▼ $25,495
Liabilities
Other Liabilities$132,611$114,462▼ $18,149
Deferred Revenue$95,865$101,870▲ $6,005
Accounts Payable and Accrued Expenses-$54,354-
Escrow Account Liability$19,299$42,701▲ $23,402
Mortgage Notes Payable Secured by Investment Property$34,990$39,999▲ $5,009
Total Liabilities$282,765$353,386▲ $70,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$787,103$766,299▼ $20,804
Total Net Assets Fund Balance$787,103$766,299▼ $20,804
Total Liabilities and Net Assets / Fund Balance$1,069,868$1,119,685▲ $49,817

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$64$15,141$15,205
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL O'CONNORPresidentFT$231,962$27,407$259,369

Board Members and Trustees

NameTitle
Rick KoontzChairman
Anna WoodfinDirector
Bob BradyDirector
Charles Parker JrDirector
John FannonDirector
Kunal KumarDirector
Lewis WallDirector
Lynn KefferDirector
Robert ClaytorDirector
Ron PrewittDirector
Ryan GrayDirector
Tim MurphyDirector
Tracy LittleDirector
W Corey RussellDirector
Gordon SuttonFirst Vice C
Mark AndersonImmed. Past
Elizabeth MccormickSecond Vice
Ben McclenahanSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$364,768
Investment Income
$40,217
Other Revenue
$142,355
Change in Net Assets
$-78,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$352,762
Other Expenses$270,126
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$259,369
Conferences and Meetings---$98,418
Other Salaries and Wages---$63,507
Occupancy---$35,277
Travel---$23,664
Payroll Taxes---$18,911
Other Employee Benefits---$10,975
Fees for Services Accounting---$9,375
Fees for Service Investment Mgmnt Fees---$9,169
Information Technology---$7,333
Office Expenses---$5,383
All Other Expenses---$4,854
Fees for Services Legal---$4,800
Insurance---$4,314
Other Expenses---$3,210
Grants to Domestic Individuals---$3,000
Interest---$2,163
Depreciation Depletion---$370
Total Functional Expenses$0$0$0$625,888
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
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$15,288
Total Nondeductible Lobbying and Political Cost$15,288
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$54,854
Deferred Rent$32,011
Payroll Liabilities$15,596
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The association is formed as a non-stock corporation under the laws of the commonwealth of virginia.”

Form 990, Page 6, Part VI, Line 7A

“Nominations for officers and board members are selected by a committee of past and current officers. Those nominations are published thirty days prior to the annual meeting and voted on by the entire membership at the annual meeting.”

Form 990, Page 6, Part VI, Line 7B

“The entire membership votes on the officers and board members at the annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the form 990 was made available prior to the filing and was carefully reviewed by the president and treasurer.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors must sign an annual conflict of interest statement. All members of the board must sign their compliance with the conflict of interest policy and/or define any possible conflict.”

Form 990, Page 6, Part VI, Line 15A

“Compensation of the president is set annually after the board of directors has carefully reviewed an annual salary survey of similar state and regional associations.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Virginia Petroleum and Convenience
EIN
54-0494733
Phone
8042827534
Address
7275 GLEN FOREST DR STE 204, RICHMOND, VA 23226

Signing Officer

Name
MICHAEL O'CONNOR
Title
President
Phone
8042827534
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
MICHAEL O'CONNOR
Formed
1948
Legal Domicile
Va
Voting Board Members
18
Independent Board Members
18
Employees
2
Volunteers
18

Preparer

Firm
Wellscoleman
Address
5004 MONUMENT AVE, RICHMOND, VA 23230
Preparer
Rebecca J Tres
Phone
8043581150
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“Members may make voluntary contributions to the vpcga - pac. The contributions are received by vpcga and recorded into a liability account. As the pac needs funds, transfers are made from vpcga to the pac.”

Schedule D, Page 4, Part XIII

“Part x - fin 48 footnote vpcma is exempt from income tax under section 501(c)(6) of the internal revenue code, but is subject to income tax on unrelated business income and proxy tax on nondeductible lobbying expenditures. Vpcma has elected to pay the section 6033(e)(2) proxy tax on nondeductible lobbying and political expenditures of 15,288 and 14,243 in 2024 and 2023, respectively. The total proxy tax on those expenses was 3,210 and 2,991 for the years ended december 31, 2024 and 2023, respectively. Vpcma had unrelated business income tax of 22,780 and 16,798 for the years ended december 31, 2024 and 2023, respectively”

Raw XML AppendixShowing 400 of 530 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/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2FIRST VICE C
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECOND VICE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt5IMMED. PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MEMBERS MAY MAKE VOLUNTARY CONTRIBUTIONS TO THE VPCGA - PAC. THE CONTRIBUTIONS ARE RECEIVED BY VPCGA AND RECORDED INTO A LIABILITY ACCOUNT. AS THE PAC NEEDS FUNDS, TRANSFERS ARE MADE FROM VPCGA TO THE PAC.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART X - FIN 48 FOOTNOTE VPCMA IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, BUT IS SUBJECT TO INCOME TAX ON UNRELATED BUSINESS INCOME AND PROXY TAX ON NONDEDUCTIBLE LOBBYING EXPENDITURES. VPCMA HAS ELECTED TO PAY THE SECTION 6033(E)(2) PROXY TAX ON NONDEDUCTIBLE LOBBYING AND POLITICAL EXPENDITURES OF 15,288 AND 14,243 IN 2024 AND 2023, RESPECTIVELY. THE TOTAL PROXY TAX ON THOSE EXPENSES WAS 3,210 AND 2,991 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, RESPECTIVELY. VPCMA HAD UNRELATED BUSINESS INCOME TAX OF 22,780 AND 16,798 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, RESPECTIVELY
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL O'CONNOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS FORMED AS A NON-STOCK CORPORATION UNDER THE LAWS OF THE COMMONWEALTH OF VIRGINIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NOMINATIONS FOR OFFICERS AND BOARD MEMBERS ARE SELECTED BY A COMMITTEE OF PAST AND CURRENT OFFICERS. THOSE NOMINATIONS ARE PUBLISHED THIRTY DAYS PRIOR TO THE ANNUAL MEETING AND VOTED ON BY THE ENTIRE MEMBERSHIP AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ENTIRE MEMBERSHIP VOTES ON THE OFFICERS AND BOARD MEMBERS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 WAS MADE AVAILABLE PRIOR TO THE FILING AND WAS CAREFULLY REVIEWED BY THE PRESIDENT AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS MUST SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. ALL MEMBERS OF THE BOARD MUST SIGN THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND/OR DEFINE ANY POSSIBLE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE PRESIDENT IS SET ANNUALLY AFTER THE BOARD OF DIRECTORS HAS CAREFULLY REVIEWED AN ANNUAL SALARY SURVEY OF SIMILAR STATE AND REGIONAL ASSOCIATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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