NATIONAL FUEL GAS COMPANY FOUNDATION: Form 990PF, tax year 2023
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- Organization
- NATIONAL FUEL GAS COMPANY FOUNDATION (EIN 20-1860605)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-02-13
- IRS object ID
- 202530449349100203
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-13T05:01:00-08:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201860605 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Fuel Gas Co Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 7168577000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6363 Main Street | AddressLine1Txt |
| City | Williamsville | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14221 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EG Mendel | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Signature | 2025-02-13 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,839,805 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,200,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $72,470 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $72,470 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $72,470 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $1,272,470 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $72,470 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $72,470 | TotalAdjNetIncmAmt |
| Taxes Rev And Expnss | $781 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $781 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,198,793 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,198,793 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,199,574 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,198,793 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $72,896 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $72,470 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $72,470 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $41,642 | CashBOYAmt |
| Cash EOY | $142,149 | CashEOYAmt |
| Cash EOYFMV | $142,149 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $1,723,874 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,696,344 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,696,344 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $1,393 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $1,312 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $1,312 | PrepaidExpensesEOYFMVAmt |
| Total Assets BOY | $1,766,909 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,839,805 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,839,805 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $1,766,909 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,839,805 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,766,909 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,839,805 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,766,909 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,839,805 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,766,909 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $72,896 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,839,805 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,839,805 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,007 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,007 | SubtotalAmt |
| Tax Based On Investment Income | $1,007 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,312 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $1,312 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Overpayment | $305 | OverpaymentAmt |
| Applied To ES Tax | $305 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.NATIONALFUEL.COM | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM ERDMAN JR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7168577000 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6363 MAIN STREET | AddressLine1Txt |
| City | WILLIAMSVILLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 142215887 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| DP BAUER | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | President | 1.00 | $0 |
| MD COLPOYS | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Director | 1.00 | $0 |
| WF SNYDER III | ||||||
| 6363 MAIN STREET | WILIAMSVILLE | NY | 14221 | Director | 1.00 | $0 |
| AL SHILEY | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Director | 1.00 | $0 |
| DL DECAROLIS | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Secretary | 1.00 | $0 |
| EG MENDEL | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Treasurer | 1.00 | $0 |
| BM WELSCH | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Director | 1.00 | $0 |
| JI LOWETH | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Director | 1.00 | $0 |
| JP LYBROOK | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Director | 1.00 | $0 |
| SEE ADDITIONAL INFO ATTACHED | ||||||
| 6363 MAIN STREET | WILLIAMSVILLE | NY | 14221 | Director | 0.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,514,039 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,514,039 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $1,514,039 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $22,711 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,491,328 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $74,566 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $74,566 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,007 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,007 | TotalTaxAmt |
| Distributable Before Adj | $73,559 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $73,559 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $73,559 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,198,793 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $1,198,793 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $73,559 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $1,167,118 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,115,241 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $1,095,496 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,064,106 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,131,285 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $5,573,246 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,198,793 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $73,559 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $1,125,234 | RemainingDistriFromCorpusAmt |
| Total Corpus | $6,698,480 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $1,167,118 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $5,531,362 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $1,115,241 | ExcessFromYear4Amt |
| Excess From Year3 | $1,095,496 | ExcessFromYear3Amt |
| Excess From Year2 | $1,064,106 | ExcessFromYear2Amt |
| Excess From Year1 | $1,131,285 | ExcessFromYear1Amt |
| Excess From Current Year | $1,125,234 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | SEE ATTACHED | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6363 MAIN STREET | AddressLine1Txt |
| City | WILLIAMSVILLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14221 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 0000000000 | RecipientPhoneNum |
| Form And Info And Materials | SEE ATTACHED | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | SEE ATTACHED | SubmissionDeadlinesTxt |
| Restrictions On Awards | SEE ATTACHED | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | SEE STATEMENT 4 | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | SEE STATEMENT 4 | AddressLine1Txt |
| City | SEE STATEMENT | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14221 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Or Contribution Purpose | SEE STATEMENT 4 | GrantOrContributionPurposeTxt |
| Amt | $1,198,793 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,198,793 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | See Statement 5 | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | See Statement 5 | AddressLine1Txt |
| City | See Statement | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14221 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Or Contribution Purpose | See Statement 5 | GrantOrContributionPurposeTxt |
| Amt | $902,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $902,000 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $72,470 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $72,470 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $72,470 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | NATIONAL FUEL GAS COMPANY | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6363 MAIN ST | AddressLine1Txt |
| City | WILLIAMSVILLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14221 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $1,200,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Federal Tax Exp. | CategoryTxt |
| Amt | $781 | Amt |