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NATIONAL SORGHUM PRODUCERS ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NATIONAL SORGHUM PRODUCERS ASSOCIATION (EIN 75-0972863)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-08-15
IRS object ID
202502279349302050
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-08-15T10:23:19-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN750882037PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOLINGER SEGARS GILBERT AND MOSS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18215 NASHVILLE AVENUEAddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79423ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN750972863EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL SORGHUM PRODUCERSBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone8067493478PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14201 N I-27AddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79403ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTIMOTHY LUSTPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8067493478PhoneNum
Signature2025-08-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMatt R WillisPreparerPersonNm
PTINP00419741PTIN
Phone8067473806PhoneNum
Preparation2025-08-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTIMOTHY LUSTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14201 N I-27AddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79403ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,983,212GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SORGHUMGROWERS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1955FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTHE PURPOSES OF THE ASSOCIATION ARE TO REPRESENT AND ASSIST GRAIN SORGHUM PRODUCERS.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee42TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$305,463TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$214,723NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$414,660PYContributionsGrantsAmt
CY Contributions Grants$2,746,135CYContributionsGrantsAmt
PY Program Service Revenue$872,695PYProgramServiceRevenueAmt
CY Program Service Revenue$919,196CYProgramServiceRevenueAmt
PY Investment Income$475PYInvestmentIncomeAmt
CY Investment Income$8,860CYInvestmentIncomeAmt
PY Other Revenue$782,587PYOtherRevenueAmt
CY Other Revenue$290,039CYOtherRevenueAmt
PY Total Revenue$2,070,417PYTotalRevenueAmt
CY Total Revenue$3,964,230CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,502,942CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$560,391PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$515,967CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$20,204PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$10,000CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,235,643PYOtherExpensesAmt
CY Other Expenses$1,053,350CYOtherExpensesAmt
PY Total Expenses$1,816,238PYTotalExpensesAmt
CY Total Expenses$4,082,259CYTotalExpensesAmt
PY Revenues Less Expenses$254,179PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$118,029CYRevenuesLessExpensesAmt
Total Assets BOY$2,194,364TotalAssetsBOYAmt
Total Assets EOY$1,810,636TotalAssetsEOYAmt
Total Liabilities BOY$411,281TotalLiabilitiesBOYAmt
Total Liabilities EOY$106,342TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,783,083NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,704,294NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE 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.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee42EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TIMOTHY LUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8067493478PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14201 NORTH I-27AddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79403ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CRAIG MEEKER
CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
AMY FRANCE
VICE CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
KODY CARSON
DIRECTOR1.00Yes (X)$0$0$0
DANNY BEYER
DIRECTOR1.00Yes (X)$0$0$0
DOUG KEESLING
DIRECTOR1.00Yes (X)$0$0$0
LARRY RICHARDSON
DIRECTOR1.00Yes (X)$0$0$0
TOM WILLIS
DIRECTOR2.00Yes (X)$0$0$0
MARC ADAMS
DIRECTOR1.00Yes (X)$0$0$0
SCOTT FRAZIER
DIRECTOR1.00Yes (X)$0$0$0
KENT MARTIN
DIRECTOR1.00Yes (X)$0$0$0
GARRETT LOVE
DIRECTOR3.50Yes (X)$0$0$0
TIMOTHY LUST
CEO50.00Yes (X)$267,505$0$7,696
FieldValueIRS element (for citing)
Total Reportable Comp From Org$267,505TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$7,696TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
COMBEST SELL & ASSOCIATES LLC
5109 82ND ST STE 7-1111LUBBOCKTX79424RETAINER FOR LOBBYING$174,000
CORNERSTONE GOVERNMENT AFFAIRS
800 MAIN AVE SW 7TH FLOORWASHINGTONDC20024RETAINER FOR LOBBYING$138,408
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Membership Dues$39,520MembershipDuesAmt
Government Grants$2,640,207GovernmentGrantsAmt
All Other Contributions$66,408AllOtherContributionsAmt
Total Contributions$2,746,135TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES541900$562,055$562,055
SPONSORSHIP & PROJECT541900$104,073$104,073
COMMUNICATION SPONSORS513120$89,740$89,740
UCSP SERVICE FEE541900$75,000$75,000
CONFERENCE REVENUE541900$58,745$58,745

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$29,583TotalRevenueColumnAmt
Related Or Exempt Func Income$29,583RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$919,196TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,860TotalRevenueColumnAmt
Exclusion$8,860ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$66,900RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$18,982RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$47,918RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,918TotalRevenueColumnAmt
Exclusion$47,918ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
SUSTAINABLE CROP INSUR524298$122,121$95,723$26,398
SCI MANAGEMENT FEE561000$120,000$120,000
FieldValueIRS element (for citing)
Other Revenue Total$242,121OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,964,230TotalRevenueColumnAmt
Related Or Exempt Func Income$829,456RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$305,463UnrelatedBusinessRevenueAmt
Exclusion$83,176ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,502,942TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$275,201TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$181,260TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$25,396TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$34,110TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$15,309TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,169TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,466TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$311,100TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$10,000TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$952TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,807TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,343TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$12,583TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$61,162TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$251,680TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,985TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
UNRELATED BUS. INC. TAX$66,215
OTHER CONTRACT LABOR$83,891
PRINTING & PUBLICATIONS$78,867
PAC CONTRIBUTIONS$39,526

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$60,295TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,082,259TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$40,913BOYAmt
EOY$46,017EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$40,283BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$6,402EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$11,664BOYAmt
EOY$105,918EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$400,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$164,167LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$245,833BOYAmt
EOY$235,833EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,855,671BOYAmt
EOY$1,416,466EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,194,364BOYAmt
EOY$1,810,636EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$261,808BOYAmt
EOY$44,534EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$30,169BOYAmt
EOY$61,808EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$80,689BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38,615BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$411,281BOYAmt
EOY$106,342EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,783,083BOYAmt
EOY$1,704,294EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,783,083BOYAmt
EOY$1,704,294EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,194,364BOYAmt
EOY$1,810,636EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$118,029ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$39,240OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$39,526PoliticalExpendituresAmt
Internal Funds Contributed$39,526InternalFundsContributedAmt
Total Exempt Function Expend$39,526TotalExemptFunctionExpendAmt
Form1120 POL FiledYes (1)Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1SORGHUM PACBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14201 N I-27AddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79403ZIPCd
FieldValueIRS element (for citing)
EIN750972863EIN
Paid Internal Funds$39,526PaidInternalFundsAmt
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I-A, Line 1:THE CORPORATION FORMED A PAC TO SUPPORT CANDIDATES WHO SUPPORT THE SORGHUM INDUSTRY. DURING THE YEAR ENDED SEPTEMBER 30, 2024 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. FOR TAXABLE YEARS BEGINNING IN 2023, THE ANNUAL PER PERSON, FAMILY, OR ENTITY DUES LIMITATION TO QUALIFY FOR THE REPORTING EXCEPTION UNDER 6033(e)(3) REGARDING CERTAIN EXEMPT ORGANIZATIONS WITH NONDEDUCTIBLE LOBBYING EXPENDITURES IS $132 OR LESS. 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.

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$400,000OtherCostOrOtherBasisAmt
Depreciation$164,167DepreciationAmt
Book Value$235,833BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$235,833TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$1,416,466BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,416,466TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationNSPA 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, 2024 AND 2023. NSPA IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2020.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1US DEPARTMENT OF AGRICULTURE - NRCSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 INDEPENDENCE AVENUE SW STOPAddressLine1Txt
Address Line20801AddressLine2Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP202500801ZIPCd
FieldValueIRS element (for citing)
Recipient EIN430951685RecipientEIN
IRC SectionGOV'T ENTITYIRCSectionDesc
Cash Grant$2,502,942CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantTO BENEFIT THE AGRICULTURE COMMUNITYPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonTIMOTHY LUSTPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$267,505BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$5,496DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$2,200NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$275,201TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonDRU LUSTPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionDRU IS THE SON OF THE EXECUTIVE DIRECTOR OF THE ASSOCIATIONRelationshipDescriptionTxt
Transaction$28,646TransactionAmt
TransactionDRU RECEIVES WAGES AS AN EMPLOYEE OF SUSTAINABLE CROP INSURANCE SERVICES LP A SUBSIDIARY OF NATIONAL SORGHUM PRODUCERS ASSOCIATION.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6THE 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 7aA 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 11bMANAGEMENT PRESENTED A COPY OF THE FORM 990 TO THE BOARD FOR DISCUSSION, REVIEW AND APPROVAL AFTER FILING. THE DISCUSSION AND REVIEW WAS PERFORMED AT THE BOARD MEETING IMMEDIATELY AFTER FILING THE FORM 990.
Form 990, Part VI, Section B, line 12cTHE 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 15THE 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 19THE 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 39,240.
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.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SUSTAINABLE CROP INSURANCE SERVICES LPBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14201 N INTERSTATE 27AddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP794037507ZIPCd
FieldValueIRS element (for citing)
EIN202998558EIN
Primary ActivitiesCROP INSURANCEPrimaryActivitiesTxt
Legal Domicile StateTXLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL SORGHUM PRODUCERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeUNRELATEDPredominantIncomeTypeTxt
Share Of Total Income$122,121ShareOfTotalIncomeAmt
Share Of EOY Assets$1,421,287ShareOfEOYAssetsAmt
Disproportionate Allocations0DisproportionateAllocationsInd
UBI Code V$95,723UBICodeVAmt
General Or Managing Partner0GeneralOrManagingPartnerInd
Ownership0.98000OwnershipPct

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SORGO TRIO INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14201 N INTERSTATE 27AddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP794037507ZIPCd
FieldValueIRS element (for citing)
EIN202988545EIN
Primary ActivitiesINVESTMENT HOLDING COMPANYPrimaryActivitiesTxt
Legal Domicile StateTXLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL SORGHUM PRODUCERS ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income$2,515ShareOfTotalIncomeAmt
Share Of EOY Assets$66,126ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
SUSTAINABLE CROP INSURANCE LP
Q$120,000CASH
SUSTAINABLE CROP INSURANCE LP
A$26,392CASH