Civic Intelligence

Montana Petroleum Marketers &

EIN 81-0504576 • 501(c)6 • Murray, UT

Profile

Annual education programs for montana to provide information on the trends, changes, regulations and laws that affect or may affect the petroleum industry.

PO Box 571500Murray, UT 84157-1500

www.wpma.com/MONTANA

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

89th percentile

27%

Higher net margin than 89% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$142,261

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 47.6% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

65th percentile

9.8%

Faster asset growth than 65% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

7.3%

Faster revenue growth than 56% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$893,409

Up $80,058 (+9.8%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$893,409

Up $80,058 (+9.8%) from 2024

Operations
Liabilities / Revenue26th percentileNet Margin89th percentile

Revenue

Up

$298,752

Up $20,443 (+7.3%) from 2024

Expenses

Down

$218,694

Down $1,607 (-0.7%) from 2024

Net Income

Up

$80,058

Up $22,050 (+38%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$1.0M$500K$0Assets 2011: $221,601Liabilities 2011: $02011Assets 2012: $250,895Liabilities 2012: $02012Assets 2013: $267,382Liabilities 2013: $0Net Assets 2013: $267,3822013Assets 2014: $301,118Liabilities 2014: $0Net Assets 2014: $301,1182014Assets 2015: $334,584Liabilities 2015: $0Net Assets 2015: $334,5842015Assets 2016: $362,942Liabilities 2016: $0Net Assets 2016: $362,9422016Assets 2017: $379,321Net Assets 2017: $379,3212017Assets 2018: $431,998Net Assets 2018: $431,9982018Assets 2019: $505,252Liabilities 2019: $0Net Assets 2019: $505,2522019Assets 2020: $508,701Liabilities 2020: $0Net Assets 2020: $508,7012020Assets 2021: $560,248Liabilities 2021: $0Net Assets 2021: $560,2482021Assets 2022: $688,899Liabilities 2022: $0Net Assets 2022: $688,8992022Assets 2023: $755,343Liabilities 2023: $0Net Assets 2023: $755,3432023Assets 2024: $813,351Liabilities 2024: $0Net Assets 2024: $813,3512024Assets 2025: $893,409Liabilities 2025: $0Net Assets 2025: $893,4092025

Highlighted filing

2025

Assets$893,409
Liabilities$0
Net Assets$893,409
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

$600K$400K$200K$0Revenue 2011: $144,899Expenses 2011: $130,981Net Income 2011: $13,9182011Revenue 2012: $148,752Expenses 2012: $119,458Net Income 2012: $29,2942012Revenue 2013: $419,899Expenses 2013: $403,412Net Income 2013: $16,4872013Revenue 2014: $160,590Expenses 2014: $126,854Net Income 2014: $33,7362014Revenue 2015: $181,018Expenses 2015: $147,552Net Income 2015: $33,4662015Revenue 2016: $179,689Expenses 2016: $151,331Net Income 2016: $28,3582016Revenue 2017: $174,825Expenses 2017: $158,446Net Income 2017: $16,3792017Revenue 2018: $181,101Expenses 2018: $128,424Net Income 2018: $52,6772018Revenue 2019: $204,946Expenses 2019: $131,692Net Income 2019: $73,2542019Revenue 2020: $108,598Expenses 2020: $105,149Net Income 2020: $3,4492020Revenue 2021: $196,945Expenses 2021: $145,398Net Income 2021: $51,5472021Revenue 2022: $306,303Expenses 2022: $177,652Net Income 2022: $128,6512022Revenue 2023: $284,166Expenses 2023: $217,722Net Income 2023: $66,4442023Revenue 2024: $278,309Expenses 2024: $220,301Net Income 2024: $58,0082024Revenue 2025: $298,752Expenses 2025: $218,694Net Income 2025: $80,0582025

Highlighted filing

2025

Revenue$298,752
Expenses$218,694
Net Income$80,058
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$893,409
Liabilities
$0
Net assets
$893,409
Revenue
$298,752
Expenses
$218,694
Net income
$80,058
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.93$0.00$8.93$2.99$2.19$0.80
2024Detailed filing. Detailed filing data is available for this year.$8.13$0.00$8.13$2.78$2.20$0.58
2023Detailed filing. Detailed filing data is available for this year.$7.55$0.00$7.55$2.84$2.18$0.66
2022Detailed filing. Detailed filing data is available for this year.$6.89$0.00$6.89$3.06$1.78$1.29
2021Detailed filing. Detailed filing data is available for this year.$5.60$0.00$5.60$1.97$1.45$0.52
2020Detailed filing. Detailed filing data is available for this year.$5.09$0.00$5.09$1.09$1.05$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.05$0.00$5.05$2.05$1.32$0.73
2018Detailed filing. Detailed filing data is available for this year.$4.32$4.32$1.81$1.28$0.53
2017Detailed filing. Detailed filing data is available for this year.$3.79$3.79$1.75$1.58$0.16
2016Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$1.80$1.51$0.28
2015Detailed filing. Detailed filing data is available for this year.$3.35$0.00$3.35$1.81$1.48$0.33
2014Detailed filing. Detailed filing data is available for this year.$3.01$0.00$3.01$1.61$1.27$0.34
2013Summary only. Only limited summary data is available for this year.$2.67$0.00$2.67$4.20$4.03$0.16
2012Summary only. Only limited summary data is available for this year.$2.51$0.00$1.49$1.19$0.29
2011Summary only. Only limited summary data is available for this year.$2.22$0.00$1.45$1.31$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$298,752
Mission and Program Overview

Mission

Annual education programs for montana to provide information on the trends, changes, regulations and laws that affect or may affect the petroleum industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net-$0-
Loans From Officers Directors-$0-
Other Assets Total$813,351$893,409▲ $80,058
Total Assets$813,351$893,409▲ $80,058
Liabilities
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$813,351$893,409▲ $80,058
Total Net Assets Fund Balance$813,351$893,409▲ $80,058
Total Liabilities and Net Assets / Fund Balance$813,351$893,409▲ $80,058

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$893,409--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brad LongcakeState ExecutiveFT$142,261$142,261

Board Members and Trustees

NameTitle
Roger SchmechelPresident
Scott CurryState EMA Diretor & Past President
Earl Allen1st Vice President
Dirk CooperDirector
Greg TabishDirector
Jason RorabaughDirector
Jerry BreenDirector
Jim KenneallyDirector
Kirk BrumfeildDirector
Luci TuttleDirector
Trent BiggersDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$298,752
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$80,058

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$142,261
Other Expenses$74,433
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$142,261
Conferences and Meetings---$59,976
Payments to Affiliates---$12,367
Grants to Domestic Orgs---$2,000
Travel---$1,840
All Other Expenses---$250
Total Functional Expenses$0$0$0$218,694

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per Form 990$0
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

“The members of the organization are montana businesses in the petroleum marketing industry.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The return is prepared by cpa firm and a copy is provided to wpma who reviews and oversees the preparation of the return.”

Form 990, Part VI, Line 19 Required documents available to the public

“Documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Montana Petroleum Marketers & Convenience Store Assoc CO WPMA
EIN
81-0504576
Phone
8012639762
Address
PO Box 571500, Murray, UT 84157-1500

Signing Officer

Name
Roger Schmechel
Title
President
Phone
8012639762
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Mt
Voting Board Members
12
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Larson & Company PC
Address
11240 S River Heights Dr Ste 300, South Jordan, UT 84095-5123
Preparer
Richard Scoresby
Phone
8013131900
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 1A ADDITIONAL INFORMATION

“Form 1099s are issued on behalf of the organization by its reporting agent, western petroleum marketers association 87-0223789.”

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The association assesses its income tax positions for all years subject to examination based on evaluation of the facts, circumstances, and information available at the reporting date. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized. The association believes it does not have, and has not recorded, a liability for any uncertain tax positions. The association's tax return remain subject to examination by the internal revenue service for u.s. Federal tax purposes for three years after the filing date.”

Raw XML Appendix388 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ANNUAL EDUCATION PROGRAMS FOR MONTANA TO PROVIDE INFORMATION ON THE TRENDS, CHANGES, REGULATIONS AND LAWS THAT AFFECT OR MAY AFFECT THE PETROLEUM INDUSTRY.
IRS990/AllOtherExpensesGrp/TotalAmt0250
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Gene Inglesby
IRS990/BooksInCareOfDetail/PhoneNum08012639762
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 571500
IRS990/BooksInCareOfDetail/USAddress/CityNm0Murray
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0841571500
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0142261
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt059976
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt02000
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt074433
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0298752
IRS990/CYRevenuesLessExpensesAmt080058
IRS990/CYSalariesCompEmpBnftPaidAmt0142261
IRS990/CYTotalExpensesAmt0218694
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0298752
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDED EDUCATION PROGRAMS ON THE TRENDS, CHANGES, REGULATIONS AND LAWS THAT AFFECT OR MAY AFFECT THE PETROLEUM INDUSTRY, INCLUDING HOLDING AN ANNUAL STATE CONVENTION AND TRADE SHOW.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.5
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0Brad Longcake
IRS990/Form990PartVIISectionAGrp/PersonNm1Earl Allen
IRS990/Form990PartVIISectionAGrp/PersonNm2Roger Schmechel
IRS990/Form990PartVIISectionAGrp/PersonNm3Scott Curry
IRS990/Form990PartVIISectionAGrp/PersonNm4Dirk Cooper
IRS990/Form990PartVIISectionAGrp/PersonNm5Greg Tabish
IRS990/Form990PartVIISectionAGrp/PersonNm6Jason Rorabaugh
IRS990/Form990PartVIISectionAGrp/PersonNm7Jerry Breen
IRS990/Form990PartVIISectionAGrp/PersonNm8Jim Kenneally
IRS990/Form990PartVIISectionAGrp/PersonNm9Kirk Brumfeild
IRS990/Form990PartVIISectionAGrp/PersonNm10Luci Tuttle
IRS990/Form990PartVIISectionAGrp/PersonNm11Trent Biggers
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0142261
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0State Executive
IRS990/Form990PartVIISectionAGrp/TitleTxt11st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3State EMA Diretor & Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0298752
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0ANNUAL EDUCATION PROGRAMS FOR MONTANA TO PROVIDE INFORMATION ON THE TRENDS, CHANGES, REGULATIONS AND LAWS THAT AFFECT OR MAY AFFECT THE PETROLEUM INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0813351
IRS990/NetAssetsOrFundBalancesEOYAmt0893409
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0813351
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0893409
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OtherAssetsTotalGrp/BOYAmt0813351
IRS990/OtherAssetsTotalGrp/EOYAmt0893409
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt012367
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Roger Schmechel
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Convention & Trade Shows
IRS990/ProgramServiceRevenueGrp/Desc1Member Events & Services
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0209029
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15273
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt284450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0209029
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15273
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt284450
IRS990/ProgSrvcAccomActy2Grp/Desc0N/A
IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt075439
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0278309
IRS990/PYRevenuesLessExpensesAmt058008
IRS990/PYSalariesCompEmpBnftPaidAmt0142862
IRS990/PYTotalExpensesAmt0220301
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0278309
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt080058
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0893409
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due from WPMA
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ASSESSES ITS INCOME TAX POSITIONS FOR ALL YEARS SUBJECT TO EXAMINATION BASED ON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE REPORTING DATE. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED. THE ASSOCIATION BELIEVES IT DOES NOT HAVE, AND HAS NOT RECORDED, A LIABILITY FOR ANY UNCERTAIN TAX POSITIONS. THE ASSOCIATION'S TAX RETURN REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR U.S. FEDERAL TAX PURPOSES FOR THREE YEARS AFTER THE FILING DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0893409
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 1099S ARE ISSUED ON BEHALF OF THE ORGANIZATION BY ITS REPORTING AGENT, WESTERN PETROLEUM MARKETERS ASSOCIATION 87-0223789.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION ARE MONTANA BUSINESSES IN THE PETROLEUM MARKETING INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN IS PREPARED BY CPA FIRM AND A COPY IS PROVIDED TO WPMA WHO REVIEWS AND OVERSEES THE PREPARATION OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 1a ADDITIONAL INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19 Required documents available to the public
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0813351
IRS990/TotalAssetsEOYAmt0893409
IRS990/TotalAssetsGrp/BOYAmt0813351
IRS990/TotalAssetsGrp/EOYAmt0893409
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218694
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0813351
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0893409
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt0298752
IRS990/TotalReportableCompFromOrgAmt0142261
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298752
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298752
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0813351
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0893409
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt01840
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 30335
IRS990/USAddress/CityNm0Billings
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059107
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.WPMA.COM/MONTANA
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Roger Schmechel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08012639762
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Montana Petroleum Marketers & Convenience Store Assoc CO WPMA
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0810504576
ReturnHeader/Filer/PhoneNum08012639762
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 571500
ReturnHeader/Filer/USAddress/CityNm0Murray
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd0841571500
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870516083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Larson & Company PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011240 S River Heights Dr Ste 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0South Jordan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0840955123
ReturnHeader/PreparerPersonGrp/PhoneNum08013131900
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard Scoresby
ReturnHeader/ReturnTs02025-11-17T09:32:49+00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.