Rocky Mountain Gas Association

Nonprofit profile at a glance

EIN
870477538
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Salt Lake City, UT, USA
Phone
8015218340
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$357,646
Expenses
$350,690
Assets
$688,480
Liabilities
$13,472

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SCOTT CARPENTER (PRESIDENT)
  • JAMIE SCHUMACHER (IMMEDIATE PAST PRESIDENT)
  • JOHN HILL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOHN HILL (EXECUTIVE DIRECTOR): $75,000 total reported compensation
  • AMY MADDUX (EDUCATION COORDINATOR): $14,560 total reported compensation

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

Overview

Mission

Foster the advancement of the heating, venting, refrigeration, air conditioning and hearth, hydronic heating, plumbing & public utility related industries, and to provide a clearing house for information of value to promote high standards of practice. Effective communications with the Association members in an effort to keep them informed on important changes in the industry, and encourage efficiency and promote high ethical standards in business and professions.

What it reported doing in 2025

Allocated funds designated for individual scholarships, certification and testing to promote theory and practice of good principles of contracting and to protect the public against inferior work and materials.

Operating model

Revenue model
Earned-program. 70% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 77
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.9%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.96; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 25.5%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 18.3% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 82% of spending went to programs
  • Governance: 24 of 24 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $75K · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.