efile GRAPHIC rint - DO NOT PROCESS A For the 2008 F I I I I I Under section • The calendar B Check 1fapplicable Name change In1t1alreturn Termination 501(c), organ1zat1on 527, or 4947(a)( 1) of the Internal Revenue benefit trust or private foundation) may have to use a copy year, or tax year beginning ofth1s 01-01-2008 return to satisfy Code (except 0MB state reporting No 1545-0047 2008 black lung Open to Public Inspection requirements and ending 12-31-2008 D Employer identification C Name of organization Please use IRS label or print or type. See Specific Instructions. Address change DLN:93493224008649 Return of Organization Exempt From Income Tax Form990 De pa rtme nt of the Treasury Internal Revenue Se rv 1ce As Filed Data - number NATIONALPETROCHEMICAL& REFINERSASSOCIATION Doing Business As 53-0115970 E Telephone number Number and street (or PO box 1f mail 1snot delivered to street address)! Room/suite 1667 K STREETNW No 700 G Gross receipts$ (202) Amended return 457-0480 25,987,135 City or town, state or country, and ZIP+ 4 WASHINGTON, DC 20006 Application pending F Name and address of Principal Charles T Drevna 1667 K STREET NW No 700 WASHINGTON,DC 20006 I Tax-exempt status J Web site: • F http //www K Type of organ1zat1on •:r.1 •• ... -~ I H(a) H(b) 4947(a)(l) or 1527 I I trust I assoc1at1on (If"No," attach Group Exemption IL Year of Formation • other return for I F Yes I Are all affiliates included? H(c) npra org Corporation Is this a group aff1l1ates? Yes a 11st See 1nstruct1ons 1961 Number • N0 I No ) IM State of legal dom1c1le DE Summary Briefly 1 F • (insert no) 501(c) ( 6) Officer describe the organ1zat1on's m1ss1on or most s1gn1f1cant act1v1t1es -Promoting the general welfare of1ts members by gathering and d1ssem1nat1ng historical and sc1ent1f1c 1nformat1on and stat1st1cs relating to the petroleum ref1n1ng and petrochemical manufacturing industries -Serving as an effective channel of commun1cat1on of the industry 1nformat1on among members,other assoc1at1ons, the government and the public Q .... c ~ program service revenue v 0 &: • 3 Investment other income (1nclud1ng d1v1dends, 4 Income from investment of tax-exempt bond proceeds 5 Royalties 6a Gross (1) Real b C d income C Gross amount from sales of assets other than inventory Less cost or other basis and sales expenses Gain or ( loss) d Net gain or (loss) b Sa or (loss) 14,895,381 15,378,698 -483,317 • $ ii :> of contributions reported on line le) See Part IV, line 18 Attach Schedule G if total exceeds ev a: - -483,317 • (11)Other Gross income from fundra1s1ng events (not 1nclud1ng ::I 0 -483,317 (11) Personal ev .c 490,982 Less rental expenses Rental income or ( loss) Net rental 7a 490,982 • • Rents (1) Sec unties ... 1l interest s1m1lar amounts) .a $15,000 b Less C Net income 9a direct .b expenses or (loss) from fundra1s1ng events • Gross income from gaming act1v1t1es See part IV, line 19 Complete Schedule G if total exceeds $15,000 a b Less C Net income 10a direct .b expenses or (loss) from gaming Gross sales of inventory, returns and allowances act1v1t1es • less a b Less C Net income cost of goods or (loss) M 1scellaneous b sold from sales Revenue • of inventory Business Code 11a b C d A II other e Total. Add lines 11a-11d 12 revenue Total Revenue. Sc, 9c, 10c, and lle Add lines .$ lh, 10,608,437 2g, 3, 4, 5, 6d, 7d, 10,600,772 0 7,665 • Form 990 (2008) Form 990 (2008) •ihii•!I Page Statement of Functional Section All other organizations Expenses 501(c)(3) must complete and 501(c)(4) organizations 1 Grants and other assistance to governments In the U S See Part IV, line 21 2 Grants and other assistance u s See Part IV, line 22 3 Grants and other assistance to governments, organIzatIons and 1nd1v1duals outside the U S See Part IV, lines 15 and 16 4 Benefits 5 Compensation key employees (B) Program service expenses (C) (D) Management and general expenses Fundraising expenses to 1nd1v1duals In the paid to or for members of current officers, directors, trustees, and 911,615 Compensation not included above, to d1squal1f1ed persons (as defined under s ectIon 4 9 5 8 (f)(l )) and persons described In section 4958(c)(3)(B) 7 0 ther salaries 8 Pension plan contributions (include 403(b) employer contributions) Other (A) Total expenses all columns. columns (B), (C), and (D). and organIzatIons 6 9 must complete column (A) but are not required to complete Do not include amounts reported on lines 6b, 7b, Sb, 9b, and 10b of Pa rt VIII. 10 10 and wages employee Payroll 2,666,273 section 401(k) and section 508,380 benefits 361,111 taxes 221,070 Fees for s e rv Ic es (non-employees) 11 a Management 63,218 b Legal 41,498 C Accounting d Lobbying 65,967 711,403 e Profess Iona I fund ra Is Ing See Part IV, line 17 f Investment g management fees 0 ther 48,660 12 Advert1s1ng 13 Office 14 I nformat1on 15 Royalties and promotion 22,618 expenses 196,199 tee hnology 155,174 16 0 ccupancy 17 Travel 18 Payments of travel or entertainment state or local public off1c1als 1,317,831 125,676 expenses for any Federal, 19 Conferences, 20 Interest 21 Payments 22 Deprec1at1on, 23 Insurance 24 Other expenses-Itemize expenses not covered above (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below) a conventions and meetings 2,908,846 and amortIzatIon 213,720 to aff1l1ates depletion, 117,536 Stat1s tics 140,910 b Dues and Subscriptions C Comm1tte d General Review Board O peratIng e Office f A II other 68,599 Relocation 60,625 Ex pen 58,805 Expen 58,387 expenses 25 Total functional 26 Joint Costs. Check 54,371 expenses. 1 Add lines 1ffollow1ng 1 through SOP 98-2 24f Complete 11,098,492 this line only 1fthe organIzatIon reported In column (B) Joint costs from a combined educational campaign and fundra1s1ng sol1c1tat1on Form 990 (2008) Form 990 (2008) lihil!I Balance Sheet (B) (A) Beg1nn1ng of year 1 C as h- non - 1n t e rest- be a ring 2 Savings and temporary and grants I/I cJ) cash investments 3 Pledges 4 Accounts 5 Receivables from current and former officers, directors, other related parties Complete Part I I of Schedule L receivable, receivable, End of year 595 1 718 1,249,908 2 1,329,583 -1,543 4 3 net net trustees, key employees 5 6 7 Notes 7 8 Inventories 9 Pre pa 1d ex pens es and deferred and loans receivable, 71,661 or Receivables from other d1squal1f1ed persons (as defined under section 49 58 (f)(l )) and persons described In sect Ion 4 9 5 8 ( c )( 3 )( B) Complete Part I I of Schedule L 6 11 Page net 8 for sale or use charges 300,079 9 203,868 10c 330,290 10a (,/', Land, buildings, I/, and equipment cost basis <( b Less accumulated Schedule D deprec1at1on 11 Investments-publicly traded 12 Investments-other Schedule D 13 - Intangible 15 Other D 2,313,959 10b 817,659 Complete Part VI of securities securities 11 See Part IV, 9,587,091 Complete Part VI I of line 11 ram- re lated See Part IV, 6,130,336 Complete Part VI II line 11 13 14 assets assets 1,496,300 12 I nves tme nts-prog of Schedule D 14 10a See Part IV, line 11 179,805 Complete Part IX of Schedule 113,755 15 16 Total assets. Add lines 1 through 17 Accounts 18 Grants 19 Deferred 20 Tax-exempt 21 Escrow 22 Payable to current and former officers, directors, trustees, key employees, highest compensated employees, and d1squal1f1ed payable and accrued 15 (must equal line 34) expenses 11,519,803 16 9,472,643 1,791,427 17 2,400,733 18 payable 1,973,860 revenue bond l1ab1l1t1es 2,304,215 19 20 1,/' .9! = - :.a ,;"I; ::::l 23 - persons Complete Part I I of Schedule L Secured mortgages 24 Unsecured 25 Other 26 Total liabilities. notes Q) through u ~ 27 Unrestricted ca 28 Temporarily !:: 29 Permanently restricted '- lines 30 through ,fl 4) ,fl ,fl ,ci 4) z - 23 parties 24 25 SFAS 117, check here 206,812 25 1,154,475 • p- and complete 3,972,099 26 5,859,423 7,547,704 27 3,613,220 lines 27 Capital 31 Pa1d-1n or capital 32 Retained stock SFAS 117, check here principal, surplus, or current • I and complete endowment, or equipment accumulated Total net assets 34 Total l1ab1l1t1es and net assets/fund 30 funds or land, building 33 Financial 29 net assets 34. or trust earnings, 28 net assets that do not follow 30 • :r-1•-··• third net assets restricted Organizations 0 22 to unrelated payable Add lines 17 through that follow ::::l u. and loans payable 29, and lines 33 and 34. ,:::; -,:::; and notes 21 l1ab1l1t1es Complete Part X of Schedule D Organizations ,fl l1ab1l1ty Complete Part IV of Schedule D account income, 31 fund or other 32 funds or fund balances Statements balances 7,547,704 33 3,613,220 11,519,803 34 9,472,643 and Reporting Yes I F I 1 Accounting 2a Were the organ1zat1on's f1nanc1al statements compiled b Were the organ1zat1on's f1nanc1al statements audited C If"Yes" to lines 2a or 2b, does the organIzatIon have a committee that assumes respons1b1l1ty for oversight audit, review, or comp1lat1on of its f1nanc1al statements and selection of an independent accountant? 3a b method used to prepare the Form 990 As a result of a federal award, was the organIzatIon Single Audit Act and 0MB CircularA-133? If "Yes," did the organIzatIon undergo the required cash or reviewed by an independent required accrual by an independent to undergo other 2a accountant? 2b accountant? an audit No or audits as set forth of the No Yes Yes 2c In the No 3a audit or audits? 3b Form 990 (2008) Additional Data Software Software ID: Version: EIN: 53-0115970 Name: Form 990, Part VIII - Statement of Revenue NATIONAL PETROCHEMICAL & REFINERS ASSOCIATION - 2a - 2g Program Service (B) Related or Exempt Function Revenue (A) Business Code a Meetings b MEMBERSHIP C Publ1cat1ons d STUDENT e SAFETY DUES &ASSE TEACHER STATISTICS Form 990, Part III, EDUCAT AND Line 1 - Briefly describe Revenue Total Revenue 6,653,583 6,653,583 3,794,770 3,794,770 67,939 67,939 50,250 50,250 34,230 34,230 the organization's (C) Unrelated Business Revenue (D) Revenue Excluded from Tax under IRC 512, 513, or 514 mission: NPRA serves as an effective channel of commun1cat1on relating to the petrochem1ca I and petroleum refining industry among members, the government, other assoc1at1ons and the public. To promote the general welfare of its members by gathering and d1ssem1nat1ng historical and sc1ent1f1c1nformat1on and stat1st1cs relating to the petroleum refining and petrochemical manufacturing industries. efile GRAPHIC rint - DO NOT PROCESS As Filed Data - DLN:93493224008649 0MB Political Campaign and Lobbying Activities SCHEDULE C (Form 990 or 990-EZ) To be completed by organizations described below. Attach 1545-0047 2008 For Organizations Exempt From Income Tax Under section 501 (c) and section 527 De pa rtme nt of the Treasury Internal Revenue Se rv 1ce No Open to Public Inspection to Form 990 or Form 990-EZ If the organization answered "Yes," to Form 990, Part IV, Line 3, or Form 990-EZ, Part VI, line 46 (Political Campaign Activities) • Section 501(c)(3) organIzatIons complete Parts I-A and B Do not complete Part I-C • Section 501(c) (other than section 501(c)(3)) organIzatIons complete Parts I-A and C below Do not complete Part I-B • Section 527 organIzatIons complete Part I-A only If the organization answered "Yes," to Form 990, Part IV, Line 4, or Form 990EZ, Part VI, line 47 (Lobbying Activities) • Section 501 ( c )(3) organIzatIons that have filed Form 5768 ( election under section 501 ( h)) complete Part II-A Do not complete Part II-B • Section 501 ( c )(3) organIzatIons that have NOT filed Form 5768 ( election under section 501 ( h)) Complete Part II-B Do not complete Part II-A If the organization answered "Yes," to Form 990, Part IV, Line 5 (Proxy Tax) • Section 501(c)(4), (5), or (6) organIzatIons complete Part Ill Name of the organ1zat1on NATIONALPETROCHEMICAL& REFINERSASSOCIATION Employer 1dent1f1cat1on number 53-0115970 To be completed by all organizations exempt under section organizations. (See the instructions for Schedule C for details.) 1 Provide 2 Pol1t1cal expenditures 3 Volunteer a description of the organ1zat1on's direct and 1nd1rect pol1t1cal campaign exempt Enter the amount of any excise tax incurred by the organ1zat1on 2 Enter the amount of any excise tax incurred by organ1zat1on 3 If the organ1zat1on 4a Was a correction incurred 1n a section 4955 under section under section managers o (See the instructions 4955 under section tax, did 1t file Form 4720 501(c)(3). forth1s 4955 $ ________ _ $ ________ _ year? 1Yes made? describe 1Yes 1n Part IV To be completed by all organizations exempt (See the instructions for Schedule C for details.) 1 Enter the amount 2 Enter the amount of the f1l1ng organ1zat1on's 527 exempt funt1on act1v1t1es internal Total of direct and 1nd1rect exempt 1120-POL, line 17b expenditures 3 act1v1t1es 1n Part IV 0 1 i:hiidij 527 hours be completed by all organizations for Schedule C for details.) If "Yes," and section $ _________ i:hild:j To b 501(c) directly expended by the f1l1ng organ1zat1on function funds under section for section contributed Add lines 527 exempt to other 501(c), function organ1zat1ons 1 and 2 and enter except section act1v1t1es 501(c)(3). $ _________ o $ _________ o for section here and on Form $ ________ file Form 1120-POL 4 Did the f1l1ng organ1zat1on year? 1Yes 5 State the names, addresses and Employer Ident1f1cat1on Number (EIN) of all section 527 pol1t1cal organ1zat1ons were made Enter the amount paid and 1nd1cate 1f the amount was paid from the f1l1ng organ1zat1on's own internal pol1t1cal contributions received and promptly and directly delivered to a separate pol1t1cal organ1zat1on, such as segregated fund or a pol1t1cal action committee (PAC) If add1t1onal space 1s needed, provide 1nformat1on 1n Part to which payments funds or were a separate IV (b) Address (a)Name NPRA Political Action Committee For Paperwork Reduction for this _ 1667 K Street NW Suite Washington, DC 20006 Act Notice, see the instructions (c)EIN 700 for Form 990. 53-0115970 Cat No (e) A mount of pol1t1cal contributions received and promptly and directly delivered to a separate pol1t1cal organ1zat1on If none, enter -0- (d) A mount paid from f111ng orga n1zat1on's internal funds If none, enter -0- 0 500845 55,583 Schedule C (Form 990 or 990-EZ) 2008 Schedule C (Form 990 or 990-EZ) 2008 Page •ihii•d.;I To(election be completed by organizations under section 501(h)). I I Check Check A B 1fthe f1l1ng organIzatIon 1fthe f1l1ng organIzatIon belongs checked to an aff1l1ated group box A and "l1m1ted control" provIsIons apply (a) F1l1ng 0 rgan1zat1on's Totals Limits on Lobbying Expenditures(The term "expenditures" la means amounts Total lobbying expenditures to influence b Total lobbying expenditures to influence C Total lobbying expenditures (add lines public opInIon a leg1slat1ve paid or incurred.) (grass roots body (direct lobbying) la and lb) Other e Total f Lobbying nontaxable amount Enter the amount from the following table In both columnsIf the amount on line le, column (a) or (b) is: The lobbying nontaxable amount is: exempt purpose expenditures purpose expenditures (add lines Not over $500,000 20% of the amount on line le $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1,000,000 g Grassroots h Subtract line lg from line la i Subtract line lffrom j If there nontaxable amount line le (enter Enter Enter -0-0- 25% of line 1 f) 1f line g Is more than line a 1f line f Is more than Is an amount other than zero on either 4911 tax for this year? (Some Calendar year (or fiscal year beginning in) Lobbying line c line 1 h or line 11, did the organIzatIon file Form 4 7 20 reporting I Yes I No 4-Year Averaging Period Under Section 501(h) organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines la through 1f of the instructions.) Lobbying 2a le and ld) Over $500,000 but not over $1,000,000 section (b) Aff1l1ated Group Totals lobbying) d exempt 2 exempt under section 501(c)(3) that filed Form 5768 (See the instructions for Schedule C for details.) non-taxable During 4-Year (a) 2005 Averaging (b) 2006 Period (c) 2007 (d) 2008 (e) Total amount b Lobbying celling amount (150% ofl1ne 2a, column(e)) C Total d Grassroots e Grassroots celling amount (150% ofl1ne d, column (e)) f Grassroots lobbying Expenditures expenditures non-taxable lobbying amount expenditures Schedule C (Form 990 or 990-EZ) 2008 Schedule C (Form 990 •ihiiid:I or 990-EZ) 2008 Page To be completed by organizations exempt under section 5768 (election under section 501(h)). (See the instructions 3 501(c)(3) that have NOT filed Form for Schedule C for details.) (b) (a) Yes No Amount During the year, did the f1l1ng organIzatIon attempt to influence foreign, national, state or local leg1slat1on, 1nclud1ng any attempt to influence public opInIon on a leg1slat1ve matter or referendum, through the use of 1 a Volunteers? b Paid staff C Media d Ma1l1ngs to members, e Publ1cat1ons, f Grants to other g Direct contact h Rallies, i 0 ther actIvItIes j Total lines le through 11 Did the actIvItIes In line 1 cause 2a or management (include compensation In expenses legislators, or published on lines c through 1)? organIzatIons their seminars, If "Yes," statements? for lobbying with legislators, demonstrations, or the public? or broadcast describe purposes? staffs, government conventions, offlc1als, speeches, the organIzatIon enter the amount of any tax incurred under section C If "Yes" enter the amount of any tax incurred by organIzatIon d If the f1I1ng orga nIzatIon Incurred section 501 c body? or any other to be not described If "Yes" •• ,.;;r.•11 To be completed or a leg1slat1ve lectures, means? In Part IV b 1:r. • -- reported advertisements? a s ectIon In section I 501 (c)(3)? 4912 managers under section 4912 I 4 912 tax, d 1d It file Form 4 7 2 0 for this year? by all organizations 6 . See the instructions exempt under section 501(c)(4), for Schedule C for details. section 501(c)(5), or Yes 1 Were substantially all (90% or more) dues received 2 Did the organIzatIon make only in-house 3 Did the organIzatIon agree to carryover lobbying lobbying nondeductible expenditures by members? of$2,000 or less? and pol1t1cal expenditures No 2 No 3 from the prior year? Yes To be completed by all organizations exempt under section 501(c)(4), section 501(c)(5), section 501(c)(6) if BOTH Part Ill-A, questions 1 and 2 are answered "No" OR if Part Ill-A, uestion 3 is answered "Yes." See the instructions for Schedule C for details. 1 Dues, 2 Section 162 (e) non-deductible lobbying expenses for which the section 527(f) assessments and s1m1lar amounts from members 1 $ and pol1t1cal expenditures tax was paid). (do not include amounts No 1 or 3,794,770 of political a b Current Year Carryover from last year 2a $ 2b $ 272,458 C Tota I 2c $ 1,086,831 3 Aggregate 4 If notices were sent and the amount on line 2c exceeds the amount does the organIzatIon agree to carryover to the reasonable estimate expenditure next year? amount on line 3, what portion of the excess of nondeductible lobbying and pol1t1cal 5 Taxable minus amount reported In section 6033(e)(l)(A) of lobbying and pol1t1cal expenditures lemental Information notices of nondeductible (line 2c total section 162(e) dues 3 and 4) 814,373 3 $ 834,849 4 $ 251,982 5 $ C om p I et e th Is pa rt to prov Ide the des c rip t Ions re q u I red for P a rt I - A , I I n e 1 , P a rt I- B, I In e 4 , P a rt I - C , I I n e 5 , a n d P a rt 11-B, I In e 1 1 Also, complete this part for any add1t1onal 1nformat1on Identifier Part IV, Supplemental Return Reference Information Explanation PART I-C, transferred Line 5 Contributions received by N PRA and to NPRA PAC, a separate segregated fund Schedule C (Form 990 or 990EZ) 2008 • Schedule ~1i11al, C (Form 990 or 990-EZ) Supplemental Identifier 2008 Page 4 Information Return Reference Explanation Schedule C (Form 990 or 990EZ) 2008 efile GRAPHIC rint - DO NOT PROCESS As Filed Data - DLN:93493224008649 0MB SCHEDULED (Form 990) De pa rtme nt of the Treasury Internal Revenue Se rv Ic e to Form 990. To be completed by organizations that "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11, or 12. answered 1545-0047 2008 Supplemental Financial Statements • Attach No Open to Public Inspection Name of the organization NATIONALPETROCHEMICAL& REFINERS ASSOCIATION Employer identification number 53-0115970 Organizations Maintaining Donor Advised Funds or Other Similar orqaniza t 10n answere d "Yes " t 0 Form 990 Par t IV , Iine 6 ' 1 Total number advised 2 Aggregate Contributions Aggregate Grants 4 Aggregate value 5 Did the organIzatIon inform funds are the organ1zat1on's 1 to (during from (during year) year) at end of year Conservation Purpose(s) I 1 1 2 1f the (b) Funds and other accounts funds all donors property, and donor advisors In writing subJect to the organ1zat1on's that the assets held In donor advised exclusive legal control? Did the organIzatIon inform all grantees, donors, and donor advisors In writing that grant funds used only for charitable purposes and not for the benefit of the donor or donor advisor or other 1mperm1ss1ble private benefit? •iifli•• Complete at end of year 3 6 (a) Donor Funds or Accounts. Easements. of conservation Pres e rvatIon P rotectIon easements of land for public of natural Preservation Complete 1f the organization held by the organIzatIon use (e g , rec reatIon (check habitat 1No may be 1Yes answered "Yes" to Form 990, Part IV, line 7. all that apply) I I or pleasure) 1Yes Pres e rvatIon of an his tone a I ly Importa ntly land area Preservation of cert1f1ed historic structure of open space Complete lines 2a-2d 1fthe organIzatIon on the last day of the tax year held a qual1f1ed conservation contribution In the form of a conservation easement Held at the End of the Year a Total number acreage of conservation 2a easements b Total C Number of conservation easements on a cert1f1ed historic d Number of conservation easements included 3 Number restricted of conservation the taxable year by conservation easements structure In (c) acquired mod1f1ed, transferred, Number 5 Does the organIzatIon have a written policy enforcement of the conservation easements of states where hours property to conservation Staff or volunteer 7 A mount 8 Does each conservation easement reported 170(h)(4)(B)(1) and 170(h)(4)(B)(11)? of expenses devoted subJect 6 la b incurred 2d released, ext1ngu1shed, easement Is located or terminated by the organIzatIon regarding It holds? to monitoring, In monitoring, the periodic InspectIng InspectIng, monitoring, and enforcing and enforcing on line 2(d) above satisfy InspectIon, easements easements v1olat1ons, during during the requirements the year the year and Revenues (ii)Assets included included If the organIzatIon following Revenues b Assets For Paperwork included included In Form 990, In Form 990, Part VIII, In Form 990, In Form 990, Reduction Part VIII, 1Yes 1No •$ easements In its revenue and expense statement, and to the organ1zat1on's f1nanc1al statements that describes to report In its revenue statement exh1b1t1on, education, or research or Other Similar Assets. sheet works of of public service, and balance sheet works of art, In furtherance of public service, •$ line 1 •$ Part X received or held works required to be reported amounts a elected, as permitted under SFAS 116, or other s1m1lar assets held for public amounts relating to these items 1No of section elected, as permitted under SFAS 116, not to report In its revenue statement and balance art, historical treasures, or other s1m1lar assets held for public exh1b1t1on, education or research In furtherance provide, In Part XIV, the text of the footnote to its f1nanc1al statements that describes these items If the organIzatIon 1Yes • If the organIzatIon (i) during • Organizations Maintaining Collections of Art, Historical Treasures, Complete 1f the organization answered "Yes" to Form 990, Part IV, line 8. historical treasures, provide the following 2 2c In (a) after 8/17 /06 In Part XIV, describe how the organIzatIon reports conservation balance sheet, and include, 1f applicable, the text of the footnote the organ1zat1on's accounting for conservation easements i:hiihi included • 4 9 2b easements of art, historical treasures, or other s1m1lar assets under SFAS 116 relating to these items the •$ line 1 •$ Part X Act Notice, see the Int ructions for Form 990 for f1nanc1al gain, provide Cat No 52283D Schedule D (Form 990) 2008 Schedule D (Form 990) jfflihi 2008 Page Organizations Maintaining Using the organ1zat1on's accession items (check all that apply) 3 a b c I I I Public and other records, of Art, Historical check Scholarly e for future Provide a description Part XIV 5 During assets 1 I d research Preservation Treasures, any of the following exh1b1t1on 4 or Other Similar Loan or exchange Other generations of the organ1zat1on's Is the organIzatIon an agent, trustee, included on Form 990, Part X? If "Yes," c Beg1nn1ng balance d Add1t1ons e D1stribut1ons f Ending explain (continued) programs collections and explain how they further the organ1zat1on's Trust, Escrow and Custodial Arrangements. Complete 1f the organization Part IV, line 9, or reported an amount on Form 990, Part X, line 21. b Assets that are a s1gn1f1cant use of its collection the year, did the organIzatIon sol1c1t or receive donations of art, historical treasures or other to be sold to raise funds rather than to be ma1nta1ned as part of the organ1zat1on's collection? •iiflid la Collections 2 why In Part XIV custodian or other 1ntermed1ary for contributions or other exempt purpose In s1m1lar I Yes the following No answered "Yes" to Form 990, assets not 1Yes and complete I 1No table Amount 2a b during le ld the year during le the year 1f balance Did the organIzatIon If "Yes," •:r.•..,··- explain include an amount the arrangement Endowment on Form 990, Part X, line 21? Funds. Complete 1f the orqarnzat1on answered "Yes" to Form 990 I (a)Current Year la C ontribut1ons C Investment d Grants e Other expenditures and programs f Adm1n1strat1ve g End of year balance earnings b Permanent c Term I (e)Four Years Back for fac1l1t1es percentage endowment • • funds not In the possession of the organIzatIon that are held and adm1n1stered for the Yes organIzatIons In Part XIV the intended Investments-Land, Description No I 3aCi> I 3a(ii) organIzatIons (ii) related organIzatIons If "Yes" to 3a(11), are the related Describe held as • A re there endowment organIzatIon by • :r.,...... of the year end balance or quasi-endowment endowment (i) unrelated la Years Back or losses the estimated Board designated 4 Part IV line 10. I (d)Three expenses a b Years Back or scholarships Provide 3a I (c)Two (b)Pnor Year Beg1nn1ng of year balance b 2 1Yes In Part XIV listed as required uses of the organ1zat1on's Buildings, of investment on Schedule endowment and Equipment. R? 3b funds See Form 990 (a) Cost or other basis ( investment) Part X, line 10. (b )Cost or other basis ( other) (c) DeprecIatIon (d) Book value Land b Bu1ld1ngs C Leasehold improvements d Equipment e 0 ther Total.Add lines la-le (Column (d) should equal Form 990, Part X, column (BJ, line 10(c).) 1,121,251 59,168 1,062,083 721,470 574,567 146,903 471,238 183,924 • Schedule 287,314 1,496,300 D (Form 990) 2008 D (Form 990) Schedule 2008 Page Investments-Other 1:r.111••··· (a) Description (1nclud1ng F1nanc1al derivatives Closely-held equity 0 ther Equity 0 ther Cert1f1cates 0 ther Mutual 0 ther Fixed Securities. See Form 990 of security or cateory name of security) and other (b)Book (c) Method value Cost of valuation or end-of-year market interests 3,081,031 Securities of Deposit Funds Maturity (a) Description of investment Related. • 267,886 F 761,256 F Part X line 13. (c) Method (b) Book value type See Form 990 F 6,130,336 See Form 990 Total. (Column (b) should equal Form 990, Part X, col (8) /me 13) Other Assets. F 2,020,163 Securities 1:r.111••,111 Investments-Program Cost of valuation or end-of-year market :r.111•:• (b) should equal Form 990, Part X, co/.(8) Other Liabilities. (a) Description Federal Deferred Income • (b) Book value See Form 990 Rent Landlord Tenant • line 15.) Part X line 25. (b) A mount of L1ab1l1ty Taxes 113,755 C ompe ns at1on Deferred value Part X line 15. (a) Description Total. (Column value f1nanc1al products Total. (Column (b) should equal Form 990, Part X, col (8) /me 12) • :.,-;1illi••- 3 Part X line 12. 359,702 681,018 Improvements Total. (Column (b) should equal Form 990, Part X, col (8) /me 25) In Part XIV, provide the text of the footnote uncertain tax pos1t1ons under FIN 48 • to the organ1zat1on's 1,154,475 f1nanc1al statements that reports the organ1zat1on's l1ab1l1ty for Schedule D (Form 990) 2008 Schedule D (Form 990) 2008 Page Reconciliation •:r., ..~--- of Change in Net Assets from Form 990 to Financial 1 Total revenue 2 Total expenses 3 Excess 4 Net unrealized 5 Donated 6 Investment expenses 6 7 Prior period adJustments 7 8 Other 9 Total 10 (Form 990, gains services (losses) (net) gains, Net unrealized Donated gains services -490,055 4 on investments of Revenue Add I Ines 2a through Financial Statements With Revenue Subtract line 2e from line 1 included Total Part VIII, Revenue -2,797,836 2c Part VIII, 58,991 not included on Form 990, included services of Expenses b Prior year adJustments Losses reported (Describe per audited Part VIII, line 7b Other Add I Ines 2a through I 4a I Subtract line 2e from line 1 Amounts included on Form 990, b Other C A d d I Ines 4a and 4b Statements With Expenses 0 10,608,437 per Return 1 11,154,075 Part IX, line 25 2a Part IX, line 25 2c 2d 55,583 2e 3 expenses Financial f1nanc1al statements 2d 4 Total per Audited 5 Part I, line 12) In Part XIV) expenses 10,608,437 2b on Form 990, e -~lili_:,1,_ equal Form 990, and use offac1l1t1es d (Describe should on line 1 but not on Form 990, C 3 4c and losses Donated -2,738,845 4b Add lines 3 and 4c. (This a 2e line 12, but not on line 1 In Part XIV) Reconciliation expenses Investment -3,931,076 line 12 2d on Form 990, expenses (Describe Amounts 10 7,869,592 A d d I Ines 4a and 4b :,111 -3,441,021 per Return 2d Amounts Total -643,185 9 f1nanc1al In Part XIV) 3 Other per audited 3 and 9 2b e Investment per Audited support lines of prior year grants (Describe b Combine 2a Recoveries a -2,797,836 5 8 and other 4 5 3 on investments Other a line 2 from line 1 and use offac1l1t1es d 2 Subtract on line 1 but not on Form 990, C 1 11,098,492 1 included b 1:r-... 2 Add lines 4 - 8 Reconciliation a C (A), line 25) Part IX, column or (def1c1t) for the year per f1nanc1al statements Amounts 5 10,608,437 (A), line 12) In Part XIV) adJustments Excess 1 column and use offac1l1t1es (Describe Total revenue, statements 2 Part VIII, or (def1c1t) for the year l:r-1•-·••I 1 (Form 990, 4 Statements 3 11,098,492 Part IX, line 25, but not on line 1: not included on Form 990, Part VIII, line 7b In Part XIV) I 4a I 4b 4c Add lines 3 and 4c. (This Supplemental 55,583 should equal Form 990, Part I, line 18 ) 5 0 11,098,492 Information C om p I et e th Is pa rt to prov Ide the des c rip t Ions re q u I red for P a rt I I , I Ines 3 , 5 , a n d 9 , P a rt I II , I I n es 1 a a n d 4 , P a rt X IV , I I n es 1 b a n d 2 b , Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part XIII, lines 2d and 4b Identifier Part XI, Line 8 - OtherAdJustments Return Reference Explanation Add1t1onal Pension Charge Rounding Schedule D (Form 990) 2008 Schedule D (Form 990) • :r.111-·•a•- 2008 Supplemental Identifier Part XI, Line 8 - OtherAdJustments Page 5 Information(continued) Return Reference Explanation Add1t1onal Pension Charge Rounding Schedule D (Form 990) 2008 efile GRAPHIC rint - DO NOT PROCESS Schedule J As Filed Data - DLN:93493224008649 0MB Compensation Information (Form 990) For certain • De pa rtme nt of the Treasury Internal Revenue Se rv 1ce 1545-0047 2008 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Attach to Form 990. To be completed by organizations that answered "Yes" to Form 990, Part IV, line 23. Name of the organization NATIONALPETROCHEMICAL& REFINERS ASSOCIATION No Open to Public Inspection Employer identification number 53-0115970 ensation Yes la Check the approp1ate box(es) 1fthe organ1zat1on provided any of the following to or for a person listed 1n Form 990, Part VII, Section A, line la Complete Part III to provide any relevant 1nformat1on regarding these items 1 I 1 I b 2 First class Travel or charter 1 I 1 I travel for companions Tax 1demn1f1cat1on and gross-up D1scret1onary spending payments account Housing allowance Payments Health or social Personal 4 Independent Form 990 During I F F committee compensation of other consultant organ1zat1ons the year, did any person listed 1n Form 990, Part VII, a Receive b Part1c1pate 1n, or receive payment from, a supplemental c Part1c1pate 1n, or receive payment from, an equity-based If "Yes" a severance to any of lines 501(c)(3) 5 payment 4a-c, and 501(c)(4) or change of control 11st the persons The organ1zat1on? b Any related If "Yes," 6 organizations Written payment or reimbursement to explain the compensation employment chef) or lb Approval Section 2 of the contract C ompe ns at1on survey or study by the board or compensation committee A, line la 4a nonqual1f1ed retirement compensation the applicable only must complete A, line la, plan? 4b arrangement? amounts The organ1zat1on? b Any related No for each item 1n Part III lines 5-8. did the organ1zat1on pay or accrue any Sb 1n Part III A, line la, did the organ1zat1on pay or accrue any 6a organ1zat1on? 6b to line 6a or 6b, describe 1n Part III 7 For persons listed 1n form 990, Part VII, Section A, line la, payments not described 1n lines 5 and 6? If "Yes," describe 8 Were any amounts reported 1n Form 990, Part VII, paid or accured subJect to the 1n1t1al contract exception described 1n Regs section 1n Part III For Privacy Act and Pa erwork Yes Sa to line Sa or Sb, describe a No 4c organ1zat1on? For persons listed 1n form 990, Part VII, Section compensation contingent on the net earnings of If "Yes," (e g, maid, chauffeur, payment? and provide For persons listed 1n form 990, Part VII, Section compensation contingent on the revenues of a use residence substant1at1on prior to re1mburs1ng or allowing expenses incurred by all and the CEO/Executive Director, regarding the items checked 1n line la? Indicate which, 1f any, of the following the organ1zat1on uses to establish organ1zat1on's CEO/Executive Director Check all that apply Compensation for personal use of personal club dues or 1n1t1at1on fees services did the organ1zat1on follow a written policy regarding prov1s1on of all the expenses described above? If "No," complete Part III 1 F 1 or residence for business If line la 1s checked, Did the organ1zat1on require officers, directors, trustees, 3 No Reduction Act Notice, see these did the organ1zat1on 1n Part III arate provide any non-fixed 7 pursuant to a contract that was 53 4958-4(a)(3)? If "Yes," describe 8 instructions. Cat No 50053T Schedule J (Form 990) 2008 Schedule •ffli•i J (Form 990) 2008 Officers, Page Directors, Trustees, Key Employees, and Highest Compensated For each 1nd1v1dual whose compensation must be reported In Schedule J, report compensation InstructIons on row (11) Do not 11st any 1nd1v1duals that are not listed on Form 990, Part VII Note. The sum of columns (8)(1)-(111) must equal the applicable (A) Name (B) Breakdown column ofW-2 and/or (i) Base compensation from the organIzatIon (D) or column (E) amounts 1099-MISC compensation (ii) Bonus & on Form 990, on row (1) and from related Part VII, organIzatIons described In the line la (D) Nontaxable be nef1ts (E) Total of columns (B)(1)-(D) Charles Drevna (1) (11) 311,000 gregory scott (1) (11) 175,000 (1) (11) 155,000 15,000 1,400 171,400 mcbride (1) (11) 159,250 10,000 3,500 172,750 HAZLE (1) (11) 164,917 8,000 660 173,577 DAVID FRIEDMAN (1) (11) 169,000 7,000 176,000 JAMES COOPER (1) (11) 155,000 10,000 165,000 (1) (11) 158,333 8,000 166,333 gerald van de velde maurice JEFFREY WI LUA M HOLBROOK 75,000 2 Use Schedule J-1 1f add1t1onal space needed. (C) Deferred compensation (iii) Other compensation incentive compensation Employees. 6,465 (F) Compensation reported in prior Form 990 or Form 990-EZ 392,465 175,000 (i) (ii) (i) (ii) (i) (ii) (i) (ii) Schedule J (Form 990) 2008 Schedule J (Form 990) lffl•OM Complete Identifier this 2008 Supplemental part to provide Return Reference Page 3 Information the 1nformat1on, explanation, or descriptions required for Part I, lines la, 1 b, 4c, Sa, Sb, 6a, 6b, 7, and 8 Also complete this part for any add1t1onal 1nformat1on Explanation Schedule J (Form 990) 2008 Additional Data Return to Form Software Software ID: Version: EIN: Name: litfl•OM Complete Supplemental this part to provide Identifier 53-0115970 NATIONAL PETROCHEMICAL & REFINERS ASSOCIATION Information the 1nformat1on, explanation, or descriptions Return Reference required for Part I, lines la, 1 b, 4c, Sa, Sb, 6a, 6b, 7, and 8 Also complete Explanation this part for any add1t1onal 1nformat1on efile GRAPHIC rint - DO NOT PROCESS As Filed Data - DLN:93493224008649 0MB SCHEDULE 0 Supplemental Information to Form 990 (Form 990) No 1545-0047 2008 • Attach to Form 990. To be completed by organizations to provide additional information for De pa rtme nt of the Open to Public responses to specific questions for the Form 990 or to provide any additional information. Treasury Inspection Internal Revenue Se rv 1c e Name of the organization Employer identification number NATIONALPETROCHEMICAL& REFINERS ASSOCIATION 53-0115970 Identifier Return Reference Explanation Form 990, Part Ill, line 2 New Program Services Ramazzan1 Foundation ProJect - review studies relating to the tox1colog1caleffects or risks of methyl tertiary butyl ether ( MTBE) NPRA requested 1nformat1onand sc1ent1f1cdata from the Environmental Protection Agency (EPA), and the Department of Health & Human Services via the Freedom of Information Act (FOIA) Form 990, Part VI, Section A, line 6 NPRA has over 450 member companies Form 990, Part VI, Section A, line 7a The NPRA Board of Directors Is comprised of representatives from each of its regular members Form 990, Part VI, Section A, line 7b Each Petrochemical and Refiners member company has one vote w h1ch pertains to the issue being voted on NPRA board members approve appointed members of the Executive Committee, annual budgets, alterat1ons/rev1s1onsIn the Assoc1at1on's bylaws Form 990, Part VI, Section A, line 10 The Chief F1nanc1alOfficer (CFO) and Accounting Manager (AM) review the unapproved 990 form at a scheduled meeting and submit and revIsIon and/or questions to the contracted aud1t1ngfirm (Johnson Lambert) The 990 form Is returned to the CFO/AM w 1threvIsIons (1f any) and submitted back to the aud1t1ng firm as approved and the final version Is reviewed w 1ththe President for his signature Form 990, Part VI, Section B, line 12c NPRA provides the policy to employees annually and monitors the add1t1onof new vendors and company related travel Form 990, Part VI, Section B, line 15 Independent salary survey of key posItIons was commissioned and the executive compensation Is voted on by the Executive Committee Review Board on an annual basis President's salary and bonus were recommended and approved by the Executive Committee Form 990, Part VI, Section C, line 19 Governing documents, Conflict of Interest Polley, and F1nanc1alStatements are available upon request Audit review and selection of independent accountant ( external) Is reviewed by the company Treasurer and presented to the Executive Committee w 1ththe assistance of the Chief F1nanc1alOfficer For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 51056K Schedule O (Form 990) 2008 efile GRAPHIC rint - DO NOT PROCESS As Filed Data - SCHEDULER (Form 990) DLN:93493224008649 0MB Related Organizations and Unrelated Partnerships • Attach to Form 990. To be completed Department of the Treasury Internal Revenue Service 1545-0047 2008 by organizations that answerd "Yes" to Form 990, Part IV, lines 33, 34, 35, 36, or 37. See separate instructions. • Name of the organization No Open to Public Inspection Employer identification number NATIONAL PETROCHEMICAL & REFINERS ASSOCIATION • HIM • 53-0115970 Identification of Disregarded Entities (A) (B) (C) (D) Name, address, and EIN of disregarded entity Primary actIvIty Legal dom1c1le (state or fore1g n country) Total income .. .:F-Ti••• Ident1f1cat1on of Related Tax-Exempt (E) End-of-year assets (F) Direct controlling entity Organizations (A) (B) (C) (D) Name, address, and EIN of related organization Primary actIvIty Legal dom1c1le (state or fore1g n country) Exempt Code section (E) Public charity status (1f section 501(c)(3)) (F) Direct controlling entity NPRA Political Action Committee Separate Segregated Fund to Support Candidates Furthering NPRA's Purpose 1667 K Street NW Suite 700 Washington, DC20006 53-0115970 For Paperwork Reduction Act Notice, see the Instructions for Form 990. DE Cat No 527(f)(3) 50135Y NPRA Schedule R (Form 990) 2008 Schedule •ihiihl R (Form 990) 2008 Identification Page of Related Organizations Taxable as a Partnership (C) (A) (B) Name, address, and EIN of related organ1zat1on Primary act1v1ty Legal dom1c1le (state or foreign country) (D) Direct controlling entity (E) Predominant income( related, investment, unrelated) (F) Share of total income (G) Share of end-ofyear assets (H) (I) D1sproprt1onate Code V-UBI amount allocations? on Box 20 of K-1 Yes •ffiid Identification of Related Organizations Taxable 2 as a Corporation No (J) General or managing partner? Yes No or Trust (A) (B) (C) (D) Name, address, and EIN of related organization Primary act1v1ty Legal dom1c1le (state or foreign country) Direct controlling entity (E) Type of entity ( C corp, S corp, or trust) (F) Sha re of tota I income (G) Share of end-of-year assets (H) Percentage ownership Schedule R (Form 990) 2008 Schedule R (Form 990) Mihil!M Page Transactions Note. Complete 1 During 2008 with Related line 1 1f any entity a Receipt of (i) interest b Gift, grant, C Gift, grant, d Loans contribution or capital f Sale of assets to other Purchase of assets h Exchange of assets by other II, III 1n any of the following from other to other j Lease offac1l1t1es, equipment, or other assets from other k Performance of services or membership of services or membership m Sharing offac1l1t1es, n Sharing of paid employees 0 Reimbursement 0 ther transfer r 0 ther transfer 2 If the answer equipment, paid to other paid by other of cash of cash entity organ1zat1on(s) assets or fundra1s1ng or property or property to any of the above to other organ1zat1on(s) lb No le No 1d No le No 1f No lg No 1h No li No lj No 1k No No No 1n No for expenses lo No for expenses lp No organ1zat1on(s) lq No lr No from other 1s "Yes," for other No 11 ma1l1ng lists, organ1zat1on organ1zat1on(s) la 1m or fundra1s1ng organ1zat1on organ1zat1on(s) sol1c1tat1ons No II-IV? organ1zat1on(s) or other q 1n Parts organ1zat1on(s) equipment, Reimbursement listed organ1zat1on(s) offac1l1t1es, p organ1zat1ons organ1zat1on(s) Lease Performance with one or more related transactions (iv) rent from a controlled i I Yes or IV organ1zat1on(s) from other to or for other or loan guarantees g engage to other contribution or loan guarantees Loans 1n Parts (ii) annu1t1es (iii) royalties or capital e Organizations 1s listed the tax year, did the orgran1zat1on 3 or other sol1c1tat1ons by other organ1zat1on(s) assets organ1zat1on(s) see the 1nstruct1ons (A) Name of other orgarnzat1on(s) for 1nformat1on on who must complete this line, 1nclud1ng covered (B) Transaction type(a-r) relat1onsh1ps and transaction thresholds (C) Amount Involved (1) (2) (3) (4) (5) (6) Schedule R (Form 990) 2008 Schedule R (Form lihil!JI 990) 2008 Unrelated Organizations Page Taxable as a Partnership Provide the following 1nformat1on for each entity taxed as a partnership or gross revenue) that was not a related organIzatIon See InstructIons through which the organIzatIon regarding exclusion for certain (C) (A) Name, address, and EIN of entity (B) Primary actIvIty 4 Legal dom1c1le (state or foreign country) conducted investment (D) (E) Share of end-of-year assets Are all partners section 501(c)(3) orgarnzatIons7 Yes more than five percent partnerships No of its actIvItIes (F) DIsproprtIonate allocat1ons7 Yes (measured by total (G) Code V-UBI amount on Box 20 of K-1 No assets (H) General or managing partner? Yes No Schedule R (Form 990) 2008