Civic Intelligence

Seda-Cog Natural Gas Cooperative

EIN 81-2886679 • 501(c)12 • Lewisburg, PA

Profile

The mission of the cooperative is to establish new or upgraded natural gas service to central pennsylvania businesses and residents in an environmentally responsible and cost-effective manner to promote economic growth, cost savings, and the use of cleaner energy sources in areas where such a service is not currently availible.

201 Furnace RoadLewisburg, PA 17837

centralpagas.org

Siviq Scores

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

Liabilities / Assets

100th percentile

31.90x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

3.73x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

8th percentile

-61%

Higher net margin than 8% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

9th percentile

-89%

Faster asset growth than 9% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-96%

Faster revenue growth than 3% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,160

Down $47,468 (-89%) from 2023

Liabilities

Down

$196,499

Down $15,459 (-7.3%) from 2023

Net Assets

Down

-$190,339

Down $32,009 (-20%) from 2023

Revenue

Down

$52,629

Down $1,128,054 (-96%) from 2023

Expenses

Down

$84,638

Down $973,062 (-92%) from 2023

Net Income

Down

-$32,009

Down $154,992 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2017: $71,904Liabilities 2017: $132,5892017Assets 2018: $27,726Liabilities 2018: $146,954Net Assets 2018: -$119,2282018Assets 2019: $55,620Liabilities 2019: $132,623Net Assets 2019: -$77,0032019Assets 2020: $36,556Liabilities 2020: $118,795Net Assets 2020: -$82,2392020Assets 2021: $29,683Liabilities 2021: $120,045Net Assets 2021: -$90,3622021Assets 2022: $87,603Liabilities 2022: $368,916Net Assets 2022: -$281,3132022Assets 2023: $53,628Liabilities 2023: $211,958Net Assets 2023: -$158,3302023Assets 2024: $6,160Liabilities 2024: $196,499Net Assets 2024: -$190,3392024

Highlighted filing

2024

Assets$6,160
Liabilities$196,499
Net Assets-$190,339

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $82,010Expenses 2017: $144,550Net Income 2017: -$62,5402017Revenue 2018: $53,500Expenses 2018: $112,043Net Income 2018: -$58,5432018Revenue 2019: $369,359Expenses 2019: $327,135Net Income 2019: $42,2242019Revenue 2020: $778,250Expenses 2020: $783,486Net Income 2020: -$5,2362020Revenue 2021: $5,025Expenses 2021: $13,148Net Income 2021: -$8,1232021Revenue 2022: $926,115Expenses 2022: $1,117,066Net Income 2022: -$190,9512022Revenue 2023: $1,180,683Expenses 2023: $1,057,700Net Income 2023: $122,9832023Revenue 2024: $52,629Expenses 2024: $84,638Net Income 2024: -$32,0092024

Highlighted filing

2024

Revenue$52,629
Expenses$84,638
Net Income-$32,009

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.0
Gross Receipts
$52,629
Mission and Program Overview

Mission

The mission of the cooperative is to establish new or upgraded natural gas service to central pennsylvania businesses and residents in an environmentally responsible and cost-effective manner to promote economic growth, cost savings, and the use of cleaner energy sources in areas where such a service is not currently availible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$53,628$6,160▼ $47,468
Total Assets$53,628$6,160▼ $47,468
Liabilities
Accounts Payable and Accrued Expenses$132,791$148,999▲ $16,208
Other Liabilities$79,167$47,500▼ $31,667
Total Liabilities$211,958$196,499▼ $15,459
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-158,330$-190,339▼ $32,009
Total Net Assets Fund Balance$-158,330$-190,339▼ $32,009
Total Liabilities and Net Assets / Fund Balance$53,628$6,160▼ $47,468
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad KerstetterPresident
Derrick BackerBoard Member
Jeff SnyderBoard Member
Jennifer WakemanBoard Member
Justin SkaveryBoard Member
Mark HigginsBoard Member
Preston BoopBoard Member
Ray HankinsonBoard Member
Richard PlutaBoard Member
Robert B SmeltzBoard Member
Robert PostalBoard Member
Steve GibsonBoard Member
Todd GraybillBoard Member
Trevor FinnBoard Member
Don KielEx. Director
Susan BenedictTreasurer
Jerry BohinskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$52,629
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-32,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,245
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$63,393
Insurance---$9,642
Fees for Services Other---$6,093
Interest---$4,733
Fees for Services Legal---$777
Total Functional Expenses$0$0$0$84,638
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$47,500
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The organization's board of directors has the power to appoint members of the governing body

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

Initial review jointly performed by seda-cog natural gas cooperative executive director/secretary and treasurer, then by professional tax preparer, then final review by seda-cog natural gas cooperative president, executive director/secretary and treasurer.

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

The cooperative's conflict of interest policy contains a section on compliance and enforcement. The board interprets and enforces the policy. From section 7, "compliance and enforcement": "each official must annually complete and sign the conflicts of interest certification and disclosure form attached to this policy and deliver the completed and signed form to president. If an official discovers any information or fact that could impact another official's compliance with this policy, then the official must disclose the information or fact to president immediately."

Form 990, Page 6, Part VI, Line 19

The seda-cog natural gas cooperative, inc., is a private nonprofit corporation, and is not subject to mandatory provision of governing documents, conflicts or interest policy and financial statements to the general public.

Filing and Contact Details

Filer

Filer Name
Seda-cog Natural Gas Cooperative
EIN
81-2886679
Phone
5705244491
Address
201 FURNACE ROAD, LEWISBURG, PA 17837

Signing Officer

Name
Don Kiel
Title
Ex. Director and Sec
Phone
5705244491
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Kiel
Formed
2016
Legal Domicile
Pa
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
25

Preparer

Firm
Larson Kellett & Associates Pc
Address
40 CHOATE CIR, MONTOURSVILLE, PA 17754
Preparer
Thomas P Mcmahon CPA
Phone
5703682941
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the cooperative is to establish new or upgraded natural gas service to central pennsylvania businesses and residents in an environmentally responsible and cost-effective manner to promote economic growth, cost savings, and the use of cleaner energy sources in areas where such a service is not currently availible.

Form 990, Page 1, Part I, Line 6

The cooperative has no paid or compensated employees at this time, but maintains an administrative services support agreement with seda-cog. The cooperative is managed by a volunteer board of directors.

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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/ExplanationTxt0THE MISSION OF THE COOPERATIVE IS TO ESTABLISH NEW OR UPGRADED NATURAL GAS SERVICE TO CENTRAL PENNSYLVANIA BUSINESSES AND RESIDENTS IN AN ENVIRONMENTALLY RESPONSIBLE AND COST-EFFECTIVE MANNER TO PROMOTE ECONOMIC GROWTH, COST SAVINGS, AND THE USE OF CLEANER ENERGY SOURCES IN AREAS WHERE SUCH A SERVICE IS NOT CURRENTLY AVAILIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COOPERATIVE HAS NO PAID OR COMPENSATED EMPLOYEES AT THIS TIME, BUT MAINTAINS AN ADMINISTRATIVE SERVICES SUPPORT AGREEMENT WITH SEDA-COG. THE COOPERATIVE IS MANAGED BY A VOLUNTEER BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BOARD OF DIRECTORS HAS THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INITIAL REVIEW JOINTLY PERFORMED BY SEDA-COG NATURAL GAS COOPERATIVE EXECUTIVE DIRECTOR/SECRETARY AND TREASURER, THEN BY PROFESSIONAL TAX PREPARER, THEN FINAL REVIEW BY SEDA-COG NATURAL GAS COOPERATIVE PRESIDENT, EXECUTIVE DIRECTOR/SECRETARY AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COOPERATIVE'S CONFLICT OF INTEREST POLICY CONTAINS A SECTION ON COMPLIANCE AND ENFORCEMENT. THE BOARD INTERPRETS AND ENFORCES THE POLICY. FROM SECTION 7, "COMPLIANCE AND ENFORCEMENT": "EACH OFFICIAL MUST ANNUALLY COMPLETE AND SIGN THE CONFLICTS OF INTEREST CERTIFICATION AND DISCLOSURE FORM ATTACHED TO THIS POLICY AND DELIVER THE COMPLETED AND SIGNED FORM TO PRESIDENT. IF AN OFFICIAL DISCOVERS ANY INFORMATION OR FACT THAT COULD IMPACT ANOTHER OFFICIAL'S COMPLIANCE WITH THIS POLICY, THEN THE OFFICIAL MUST DISCLOSE THE INFORMATION OR FACT TO PRESIDENT IMMEDIATELY."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SEDA-COG NATURAL GAS COOPERATIVE, INC., IS A PRIVATE NONPROFIT CORPORATION, AND IS NOT SUBJECT TO MANDATORY PROVISION OF GOVERNING DOCUMENTS, CONFLICTS OR INTEREST POLICY AND FINANCIAL STATEMENTS TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt053628
IRS990/TotalAssetsEOYAmt06160
IRS990/TotalAssetsGrp/BOYAmt053628
IRS990/TotalAssetsGrp/EOYAmt06160
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt084638
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0211958
IRS990/TotalLiabilitiesEOYAmt0196499
IRS990/TotalLiabilitiesGrp/BOYAmt0211958
IRS990/TotalLiabilitiesGrp/EOYAmt0196499
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-158330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-190339
IRS990/TotalProgramServiceRevenueAmt052629
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052629
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt052629
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt053628
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06160
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0SEDA-COG NATURAL GAS COOPERATIVE
IRS990/USAddress/AddressLine2Txt0201 FURNACE ROAD
IRS990/USAddress/CityNm0LEWISBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017837
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0HTTP://CENTRALPAGAS.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON KIEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EX. DIRECTOR AND SEC
ReturnHeader/BusinessOfficerGrp/PhoneNum05705244491
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEDA-COG NATURAL GAS COOPERATIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SEDA
ReturnHeader/Filer/EIN0812886679
ReturnHeader/Filer/PhoneNum05705244491
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 FURNACE ROAD
ReturnHeader/Filer/USAddress/CityNm0LEWISBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017837
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232723863
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LARSON KELLETT & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 CHOATE CIR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTOURSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017754
ReturnHeader/PreparerPersonGrp/PhoneNum05703682941
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS P MCMAHON CPA
ReturnHeader/ReturnTs02025-08-14T10:48:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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