---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-25-000100"
form_type: "8-K"
ticker: "UGA"
cik: "0001396878"
company_name: "United States Gasoline Fund, LP"
filed_at: "2025-03-24T23:59:59+00:00"
generated_at: "2026-05-24T06:23:56.998182+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# USCF (GP of UGA) files audited FY2024 balance sheet; member equity $5.3M, down 15%

## Summary
- Total assets $7.1M at Dec 31, 2024 vs $8.7M in 2023; cash & equivalents $2.3M.
- Member's equity $5.3M, down from $6.2M; management fees receivable $1.2M.
- UNL management fee cut to 0.60% from 0.75% effective May 1, 2024; voluntary waiver terminated.
- Auditor notes critical audit matter on loss contingencies related to legal proceedings.
- Operating lease extended through March 2028; right-of-use asset $507,780.

## SEC filing metadata
- accession: 0001171200-25-000100
- form_type: 8-K
- ticker: UGA
- cik: 0001396878
- company_name: United States Gasoline Fund, LP
- filed_at: 2025-03-24T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1396878/000117120025000100/0001171200-25-000100-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1396878/000117120025000100/i25109_uga-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-25-000100
- JSON: https://secwatch.observer/filing/0001171200-25-000100.json
- Plain text: https://secwatch.observer/filing/0001171200-25-000100.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.