2022-08-15T09:09:35-05:00 2021-09-30 750882037 BOLINGER SEGARS GILBERT AND MOSS LLP 8215 NASHVILLE AVENUE LUBBOCK TX 79423 990 2020-10-01 750972863 NATIONAL SORGHUM PRODUCERS ASSOCIATION NATI 8067493478 4201 N I-27 LUBBOCK TX 79403 TIMOTHY LUST EXECUTIVE DIRECTOR 8067493478 2022-08-12 1 TIMOTHY LUST 999009999 MATT R WILLIS P00419741 8067473806 2022-08-12 X 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z TIMOTHY LUST 4201 N I-27 LUBBOCK TX 79403 1669029 0 X WWW.SORGHUMGROWERS.COM X 1955 TX THE PURPOSES OF THE ASSOCIATION ARE TO REPRESENT AND ASSIST GRAIN SORGHUM PRODUCERS. 11 11 35 25 683706 616690 67347 145994 769231 872161 250 3378 380241 623784 1217069 1645317 0 0 0 0 338845 529207 0 0 0 751295 816180 1090140 1345387 126929 299930 947435 1486090 108916 273597 838519 1212493 X THE PURPOSES OF THE ASSOCIATION ARE TO REPRESENT THE GRAIN SORGHUM PRODUCER AND TO DEVELOP PROGRAMS AND ACTIVITIES IN ITS INTEREST IN THE FOLLOWING FIELDS:1) RESEARCH AND EDUCATION: PROMULGATE BOTH PUBLIC AND PRIVATE RESEARCH IN GRAIN SORGHUM PRODUCTION, MARKETING, AND UTILIZATION.2) MARKET DEVELOPMENT: SEEK TO DEVELOP AND MAINTAIN DOMESTIC AND FOREIGN MARKETS FOR GRAIN SORGHUM, PROVIDED, HOWEVER, THAT THIS ASSOCIATION WILL NOT ENGAGE IN THE BUSINESS OF BUYING OR SELLING GRAIN SORGHUM OR ITS PRODUCTS.3) SERVICE: DO ALL OTHER THINGS THAT MAY SEEM REASONABLE AND APPROPRIATE FOR IMPROVING THE CONDITIONS UNDER WHICH GRAIN SORGHUM IS PRODUCED AND MARKETED, INCLUDING COOPERATION WITH DEPARTMENTS AND AGENCIES OF LOCAL, STATE, NATIONAL, AND INTERNATIONAL GOVERNMENTS CHARGED WITH ANY RESPONSIBILITIES RELATING TO SORGHUM GRAIN. 0 0 THE ASSOCIATION PROVIDED AND/OR SPONSORED AN ANNUAL CONVENTION, AN ANNUAL YIELD CONTEST, LEGISLATIVE AWARENESS, AND ONGOING PROMOTION, EDUCATION, AND RESEARCH PROJECTS FOR THE GRAIN SORGHUM INDUSTRY. 0 1 1 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 19 0 35 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X TIMOTHY LUST 8067493478 4201 NORTH I-27 LUBBOCK TX 79403 KODY CARSON CHAIRMAN 1.00 X X 0 0 0 CRAIG MEEKER VICE CHAIRMAN 1.00 X X 0 0 0 DAN ATKISSON PAST CHAIRMAN 1.00 X X 0 0 0 MARC ADAMS DIRECTOR 1.00 X 0 0 0 DANNY BEYER DIRECTOR 1.00 X 0 0 0 JAY WILDER DIRECTOR 1.00 X 0 0 0 AMY FRANCE DIRECTOR 1.00 X 0 0 0 DOUG KEESLING DIRECTOR 1.00 X 0 0 0 BOBBY NEDBALEK DIRECTOR 1.00 X 0 0 0 LARRY RICHARDSON DIRECTOR 1.00 X 0 0 0 TOM WILLIS DIRECTOR 2.00 X 0 0 0 TIMOTHY LUST EXECUTIVE DIRECTOR 50.00 X 219315 0 22143 219315 0 22143 1 0 1 0 COMBEST SELL & ASSOCIATES LLC 5109 82ND ST SUITE 7-1111 LUBBOCK TX 79424 RETAINER FOR LOBBYING 166000 CORNERSTONE GOVERNMENT AFFAIRS 800 MAIN AVE SW 7TH FLOOR WASHINGTON DC 20024 RETAINER FOR LOBBYING 128400 2 7000 68133 70861 145994 MEMBERSHIP DUES 541900 536844 536844 COMMUNICATION SPONSORS 511120 111439 111439 UCSP SERVICE FEE 541900 75000 75000 USCP - NSP MAN TIME 541900 50530 50530 CONFERENCE REVENUE 541900 50223 50223 48125 48125 872161 3378 3378 75229 23712 51517 51517 51517 SUSTAINABLE CROP INSUR 524298 452267 452267 SCI MANAGEMENT FEE 561000 120000 120000 572267 1645317 760722 683706 54895 241458 223561 29191 34997 26835 18086 10075 294400 10708 32588 17675 43493 3554 71527 8703 UNRELATED BUS. INC. TAX 132504 PRINTING & PUBLICATIONS 74605 DUES & SUBSCRIPTIONS 37320 PAC CONTRIBUTIONS 16712 17395 1345387 11302 32699 947 400000 134167 275833 265833 660300 1186611 947435 1486090 80866 238060 28050 35537 108916 273597 X 838519 1212493 838519 1212493 947435 1486090 X 299930 74044 X X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16712 16712 16712 1 SORGHUM PAC 4201 N I-27 LUBBOCK TX 79403 750972863 16712 1 0 0 PART I-A, LINE 1: THE CORPORATION FORMED A PAC TO SUPPORT CANDIDATES WHO SUPPORT THE SORGHUM INDUSTRY. DURING THE YEAR ENDED SEPTEMBER 30, 2021 THE CORPORATION PROVIDED THE PAC SOME FUNDS FOR A FUNDRAISING EVENT. SCHEDULE C, PART III-A, LINE 1: REVENUE PROCEDURE 98-19 PROVIDES THAT, FOR PURPOSES OF THIS QUESTION AND RELATED REPORTING ISSUES, DUES ARE SUBSTANTIALLY NON-DEDUCTIBLE FOR A SECTION 501(C)(5) AGRICULTURAL AND HORTICULTURAL ORGANIZATION "...IF MORE THAN 90% OF ALL ANNUAL DUES (OR SIMILAR AMOUNTS) ARE RECEIVED FROM PERSONS, FAMILIES, OR ENTITIES WHO EACH PAY ANNUAL DUES (OR SIMILAR AMOUNTS) OF $75.00 OR LESS..." AS ADJUSTED FOR INFLATION. REVENUE PROCEDURE 2019-44 ADJUSTED THIS THRESHOLD TO $119.00. SINCE THE ANNUAL DUES OF THE MEMBERS OF THE ORGANIZATION ARE $100.00, THE ORGANIZATION HAS ANSWERED YES TO SCHEDULE C, PART III-A, LINE 1. 400000 134167 265833 265833 1186611 F 1186611 X PART X, LINE 2: NSPA HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF NSPA IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. NSPA DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT THEIR TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS), OR OTHER STATE TAXING AUTHORITIES. THERE WERE NO PENALTIES OR INTEREST RECOGNIZED DURING THE YEARS ENDED SEPTEMBER 30, 2021 AND 2020. NSPA IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2017. X X 0 0 0 TIMOTHY LUST EXECUTIVE DIRECTOR 219065 0 250 0 0 0 10542 0 11601 0 241458 0 0 0 DRU LUST DRU IS THE SON OF THE EXECUTIVE DIRECTOR OF THE ASSOCIATION. 27000 DRU RECEIVES WAGES AS AN EMPLOYEE OF SUSTAINABLE CROP INSURANCE SERVICES LP A SUBSIDIARY OF NATIONAL SORGHUM PRODUCERS ASSOCIATION. 0 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION WAS FORMED BY THE MEMBERS TO REPRESENT SORGHUM PRODUCERS THROUGH PROGRAMS OF LEGISLATIVE AND REGULATORY REPRESENTATION, RESEARCH, EDUCATION, AND MARKET DEVELOPMENT OF SORGHUM PRODUCTION. FORM 990, PART VI, SECTION A, LINE 7A A NOMINATING COMMITTEE, CHAIRED BY THE PAST-CHAIRMAN, REVIEW BOARD APPLICATIONS AND MAKE RECOMMENDATIONS TO THE FULL BOARD FOR APPROVAL. THE FULL BOARD OF DIRECTORS ELECT THE NEXT TERM'S DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT PRESENTED A COPY OF THE FORM 990 TO THE BOARD FOR DISCUSSION, REVIEW AND APPROVAL PRIOR TO FILING. THE DISCUSSION AND REVIEW WAS PERFORMED AT THE BOARD MEETING IMMEDIATELY BEFORE FILING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND OFFICERS ARE REQUIRED TO REVIEW AND BE FAMILIAR WITH THE POLICIES OUTLINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY ACTION OR SITUATION THAT MIGHT VIOLATE THE POLICY TO THE FULL BOARD OF DIRECTORS AS SOON AS POSSIBLE. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD USES A COMPENSATION SURVEY WHEN DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE SURVEY INCLUDES SALARIES FROM SIMILARLY SITUATED ORGANIZATIONS THROUGHOUT TEXAS AND THE NATION. THE ASSOCIATION DOES NOT HAVE ANY OTHER EMPLOYEES MEETING THE DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION WILL PROVIDE A COMPLETE COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS TO ANY MEMBER WHO REQUESTS A COPY OF ANY SUCH DOCUMENT. THE GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE FOR VIEWING BY THE PUBLIC AT THE ASSOCIATION'S OFFICE IN LUBBOCK, TX. FORM 990, PART XI, LINE 9: EQUITY METHOD INCOME FROM SORGO TRIO, INC & SUSTAINABLE CROP INSURANCE LP 74,044. FORM 990, PART XII, LINE 2C: THE BOARD AS A WHOLE IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTING THE INDEPENDENT FINANCIAL STATEMENT AUDITOR. SUSTAINABLE CROP INSURANCE SERVICES LP 4201 N INTERSTATE 27 LUBBOCK TX 794037507 202998558 CROP INSURANCE TX NATIONAL SORGHUM PRODUCERS UNRELATED 452267 1136232 0 452267 0 0.98000 SORGO TRIO INC 4201 N INTERSTATE 27 LUBBOCK TX 794037507 202988545 INVESTMENT HOLDING COMPANY TX NATIONAL SORGHUM PRODUCERS ASSOCIATION C 10574 48270 1.00000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 SUSTAINABLE CROP INSURANCE LP Q 120000 CASH SUSTAINABLE CROP INSURANCE LP A 23712 CASH