National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene

National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene maintains substantial assets with low liabilities and no reported officer compensation, despite fluctuating revenues.

EIN: 161440168 · Williamsville, NY · Updated: 2026-03-28

$2.9MRevenue

$62.2MAssets

85/100Mission Score (Excellent)

Is National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene Legit?

Some Concerns

GoodFiling Consistency

ExcellentSpending Efficiency

GoodTransparency

3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene

National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene (EIN: 161440168) is a nonprofit organization based in Williamsville, NY. The organization reported total revenue of $2.9M and total assets of $62.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene appears to be a well-established organization with significant assets, consistently over $56 million in the last three years, peaking at $72 million in 2021. Its revenue streams have fluctuated considerably, from a high of $15.1 million in 2019 to a low of $2.6 million in 2022, indicating potential reliance on variable funding sources or specific large contributions. The organization generally spends close to its revenue, with expenses often exceeding revenue in recent years, such as $3.68 million in expenses against $3.62 million in revenue in 2023, and $3.8 million in expenses against $2.65 million in revenue in 2022. This suggests that the organization is utilizing its funds rather than accumulating excessive surpluses, which is a positive sign for a nonprofit.

Spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses, as the provided data only gives total expenses. However, the consistent spending levels, typically around $4 million annually, suggest stable operational costs. The organization's liabilities are consistently very low, often under $20,000, which indicates strong financial management and minimal debt burden. The absence of reported officer compensation across all filings is a significant positive indicator of transparency and potentially efficient use of funds, as it suggests that the organization's leadership may be compensated through other means or that the organization operates with a volunteer or very low-paid executive structure.

Overall, the organization demonstrates good financial health with substantial assets and low liabilities. Its transparency is high regarding executive compensation, as none is reported. However, without a detailed functional expense breakdown, it's challenging to fully evaluate spending efficiency across programs, administration, and fundraising. The fluctuating revenue warrants further investigation to understand its sustainability, but the consistent asset base provides a strong financial cushion.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

No officer compensation has been reported across all available filings, which is highly unusual for an organization with annual expenses consistently around $4 million and assets exceeding $56 million, suggesting either volunteer leadership or compensation is reported under other expense categories.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene's IRS 990 filings:

Significant revenue volatility, with a peak of $15.1M in 2019 and a low of $2.6M in 2022, could indicate unstable funding sources.
Expenses frequently exceed revenue in recent years (e.g., 2023, 2022), potentially drawing down assets if not balanced by prior surpluses.
Lack of reported officer compensation for an organization of this size and asset base is unusual and warrants further scrutiny into how leadership is compensated or if it's entirely volunteer.

Strengths

The following positive indicators were identified for National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene:

Substantial and consistent asset base, exceeding $56 million in recent years, provides strong financial stability.
Extremely low liabilities, consistently under $20,000, indicates excellent financial management and minimal debt.
No reported officer compensation across all filings suggests a highly efficient use of funds at the executive level or a volunteer-driven leadership structure.
Consistent operational spending, typically around $4 million annually, indicates stable program delivery and administrative functions.

Frequently Asked Questions about National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene

Is National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene a legitimate charity?

Based on AI analysis of IRS 990 filings, National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene (EIN: 161440168) some concerns. Mission Score: 85/100. 3 red flags identified, 4 strengths noted.

How does National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene spend its money?

National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene tax-deductible?

National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene is registered as a tax-exempt nonprofit (EIN: 161440168). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How does National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene sustain its operations with fluctuating revenues, especially when expenses often exceed income?

The organization likely draws upon its substantial asset base, which has consistently been over $56 million, to cover operational shortfalls when expenses exceed revenue, as seen in 2023 ($3.68M expenses vs $3.62M revenue) and 2022 ($3.8M expenses vs $2.65M revenue).

What is the nature of the 'Vol Emp Bene' (Voluntary Employee Benefit) and how does it relate to the National Fuel Gas Supply Corp & Penn York Energy Corp?

The name suggests it's a voluntary employee benefit trust or fund for employees of National Fuel Gas Supply Corp and Penn York Energy Corp. Further investigation into the organization's specific activities would clarify the exact benefits provided and its relationship to the corporations.

Why is there no officer compensation reported across all 13 filings, given the organization's size and activity?

The absence of reported officer compensation could indicate that leadership is entirely volunteer, compensated through a related entity not reported on this 990, or that compensation is categorized differently within the expense structure, which would require a deeper dive into the detailed expense schedules.

What caused the significant revenue spike in 2019 to $15.1 million, and how was that additional revenue utilized?

The 2019 revenue spike of $15.1 million, compared to typical revenues around $3-5 million, suggests a large one-time contribution or a significant change in funding. Without detailed expense breakdowns for that year, it's unclear how this additional revenue was specifically utilized beyond covering the $4.4 million in expenses.

Filing History

IRS 990 filing history for National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene's revenue has declined by 53.2%, moving from $7.7M to $3.6M. Total assets increased by 20.4% over the same period, from $47.2M to $56.8M. Total functional expenses fell by 23.2%, from $4.8M to $3.7M. In its most recent filing year (2023), National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene reported a deficit of $54K, with expenses exceeding revenue. The organization holds $19K in liabilities against $56.8M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $56.8M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$3.6M	$3.7M	$56.8M	$19K	—	—
2022	$2.7M	$3.8M	$57.0M	$7K	—	—
2021	$4.2M	$4.0M	$72.2M	$8K	—	View 990
2020	$3.0M	$4.0M	$69.6M	$7K	—	—
2019	$15.1M	$4.4M	$67.2M	$8K	—	View 990
2018	$3.9M	$4.2M	$67.4M	$7K	—	View 990
2017	$6.0M	$4.1M	$68.1M	$8K	—	View 990
2016	$3.0M	$4.2M	$65.7M	$6K	—	View 990
2015	$3.6M	$4.1M	$63.9M	$8K	—	View 990
2014	$8.5M	$4.2M	$67.4M	$15K	—	View 990
2013	$5.6M	$4.0M	$65.0M	$6K	—	View 990
2012	$6.4M	$4.0M	$57.6M	$51K	—	View 990
2011	$7.7M	$4.8M	$47.2M	$2K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $3.6M, expenses of $3.7M, and assets of $56.8M (revenue +36.5% year-over-year).
2022: Revenue of $2.7M, expenses of $3.8M, and assets of $57.0M (revenue -36.5% year-over-year).
2021: Revenue of $4.2M, expenses of $4.0M, and assets of $72.2M (revenue +39.7% year-over-year).
2020: Revenue of $3.0M, expenses of $4.0M, and assets of $69.6M (revenue -80.2% year-over-year).
2019: Revenue of $15.1M, expenses of $4.4M, and assets of $67.2M (revenue +289.6% year-over-year).
2018: Revenue of $3.9M, expenses of $4.2M, and assets of $67.4M (revenue -35.3% year-over-year).
2017: Revenue of $6.0M, expenses of $4.1M, and assets of $68.1M (revenue +96.5% year-over-year).
2016: Revenue of $3.0M, expenses of $4.2M, and assets of $65.7M (revenue -14.1% year-over-year).
2015: Revenue of $3.6M, expenses of $4.1M, and assets of $63.9M (revenue -58.4% year-over-year).
2014: Revenue of $8.5M, expenses of $4.2M, and assets of $67.4M (revenue +53.4% year-over-year).
2013: Revenue of $5.6M, expenses of $4.0M, and assets of $65.0M (revenue -12.5% year-over-year).
2012: Revenue of $6.4M, expenses of $4.0M, and assets of $57.6M (revenue -17.9% year-over-year).
2011: Revenue of $7.7M, expenses of $4.8M, and assets of $47.2M.

Data Sources and Methodology

This transparency report for National Fuel Gas Supply Corp & Penn York Energy Corp Vol Emp Bene is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.