Northeast Gas Association Inc

Nonprofit profile at a glance

EIN
041662000
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Westborough, MA, USA
Phone
7814556800
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$23,347,350
Expenses
$23,403,697
Assets
$13,552,336
Liabilities
$6,146,235

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

40 people listed

Executive titles in this filing

  • Jose M Costa (PRESIDENT & ASSISTANT CLERK)

Highest reported compensation

  • Jose M Costa (PRESIDENT & ASSISTANT CLERK): $603,251 total reported compensation
  • Paul Armstrong (VP OPERATIONS): $389,715 total reported compensation
  • MARK GUNSALUS (VP RESEARCH, DEV. & DEPLOYMENT): $356,645 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Northeast gas industry's voice in supporting the safe, reliable, efficient, and affordable delivery of gas energy to customers as a continuing part of an environmentally responsible energy future.

What it reported doing in 2025

Training and certification programs for professionals in the gas field, most notably operator qualification and pipe joining qualification which nga through its predecessor organizations - nega and nygas-has had a program on operator qualification (oq) since 1998. Oq is a regulation of the office of pipeline safety of the u.s. Department of transportation (dot). It requires pipeline operators to develop and maintain a written qualification program for individuals performing covered tasks on pipeline facilities. The intent of this qualification is to ensure a qualified workforce and to reduce the probability and consequence of incidents caused by human error.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 88
  • Accountability: 98
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.3%; rating input score 97; 27th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.2%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 11th percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 91.6% of spending went to programs
  • Governance: 36 of 37 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $21.4M in reported program spending
  • Leadership: top reported pay $603K · 40 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.8M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.