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SOUTHERN COTTON GROWERS INCORPORATED: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
SOUTHERN COTTON GROWERS INCORPORATED (EIN 56-0809169)
Tax period
2013-10-01 to 2014-09-30
Filed
2014-12-18
IRS object ID
201443529349300104
Schema version
2013v3.1
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)
Return2014-12-18T08:52:28-05:00ReturnTs
Tax Period End2014-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582449470PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL L BALL CPA LLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 OLD DAWSON VILLAGE RD STE 120AddressLine1
CityDAWSONVILLECity
StateGAState
ZIP Code30534ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN560809169EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHERN COTTON GROWERS INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone7063441212PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1139 PROMINENCE COURT STE 110AddressLine1
CityDAWSONVILLECity
StateGAState
ZIP Code30534ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID RUPPENICKERPersonNm
Person TitleEXEC VPPersonTitleTxt
Signature2014-12-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL BALLPreparerPersonNm
PTINP01213611PTIN
Phone7062167430PhoneNum
Preparation2014-12-15PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID RUPPENICKERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1139 PROMINENCE COURT STE 110AddressLine1
CityDAWSONVILLECity
StateGAState
ZIP Code30534ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$414,385GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTO REPRESENT COTTON FARMERS IN INDUSTRY POLICY AND IMPLEMENTATION OF REGULATIONS AFFECTING COTTON PRODUCTION AND HARVESTINGActivityOrMissionDesc
Voting Members Governing Body31VotingMembersGoverningBodyCnt
Voting Members Independent31VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$569,822PYContributionsGrantsAmt
CY Contributions Grants$410,794CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$2,400PYInvestmentIncomeAmt
CY Investment Income$3,591CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$572,222PYTotalRevenueAmt
CY Total Revenue$414,385CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$158,526PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$159,829CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$305,012PYOtherExpensesAmt
CY Other Expenses$288,086CYOtherExpensesAmt
PY Total Expenses$463,538PYTotalExpensesAmt
CY Total Expenses$447,915CYTotalExpensesAmt
PY Revenues Less Expenses$108,684PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$33,530CYRevenuesLessExpensesAmt
Total Assets BOY$1,622,143TotalAssetsBOYAmt
Total Assets EOY$1,637,870TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,622,143NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,637,870NetAssetsOrFundBalancesEOYAmt
MissionTO REPRESENT COTTON FARMERS IN THE SOUTHEAST IN THE FORMULATION OF INDUSTRY POLICY AND IMPLEMENTATION OF REGULATIONS AFFECTING COTTON PRODUCTION AND HARVESTINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescSOUTHERN COTTON GROWERS REPRESENTS APPROX 8000 COTTON FARMERS IN THEDesc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Governing Body Voting Members31GoverningBodyVotingMembersCnt
Independent Voting Member31IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVID RUPPENICKERPersonNm
Phone7063441212PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1139 PROMINENCEAddressLine1
CityDAWSONVILLECity
StateGAState
ZIP Code30534ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonDAVID RUPPENICPersonNm
TitleEXEC VPTitleTxt
Average Hours Per Week40AverageHoursPerWeekRt
OfficerYes (X)OfficerInd
Key EmployeeYes (X)KeyEmployeeInd
Highest Compensated EmployeeYes (X)HighestCompensatedEmployeeInd
Reportable Comp From Org$137,000ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$137,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$410,794MembershipDuesAmt
Total Contributions$410,794TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,591TotalRevenueColumnAmt
Exclusion$3,591ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$414,385TotalRevenueColumnAmt
Exclusion$3,591ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$137,000TotalAmt
Management And General$137,000ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$13,700TotalAmt
Management And General$13,700ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,129TotalAmt
Management And General$9,129ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,125TotalAmt
Management And General$4,125ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,688TotalAmt
Management And General$3,688ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,348TotalAmt
Management And General$11,296ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

TotalTotalAmt
$20,513
$211,153
$3,044
$28,125

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,090TotalAmt
Management And General$9,090ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$447,915TotalAmt
Program Services$211,153ProgramServicesAmt
Management And General$239,710ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$539,673BOYAmt
EOY$510,439EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$1,633EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$233,206LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$134,469LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$107,615BOYAmt
EOY$98,737EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$973,855BOYAmt
EOY$1,026,061EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$1,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,622,143BOYAmt
EOY$1,637,870EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,622,143BOYAmt
EOY$1,637,870EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,622,143BOYAmt
EOY$1,637,870EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,622,143BOYAmt
EOY$1,637,870EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$33,530ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$52,205NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$131,525InvestmentCostOrOtherBasisAmt
Depreciation$39,423DepreciationAmt
Book Value$92,102BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$101,681InvestmentCostOrOtherBasisAmt
Depreciation$95,046DepreciationAmt
Book Value$6,635BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$98,737TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCHARLES SCHWAB ACCOUNTDesc
Book Value$1,026,061BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,026,061TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt$466,590TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$52,205NetUnrealizedGainsInvstAmt
Revenue Not Reported$52,205RevenueNotReportedAmt
Revenue Subtotal$414,385RevenueSubtotalAmt
Total Revenue Per Form990$414,385TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$450,863TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$450,863ExpensesSubtotalAmt
Total Expenses Per Form990$450,863TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART XII SECTION AFormAndLineReferenceDesc
ExplanationSALARIES ARE DETERMINED BY BOARD OF DIRECTORS EACH YEAR.ExplanationTxt

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1SOUTHERN SOUTHEASTERN INCBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1139 PROMINENCE COURTAddressLine1
CityDAWSONVILLECity
StateGAState
ZIP Code30534ZIPCode
FieldValueIRS element (for citing)
EIN582341913EIN
Primary ActivitiesADMINISTRATPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Total Income$243,498TotalIncomeAmt
End Of Year Assets$24,096EndOfYearAssetsAmt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SOUTHERN SOUTHEASTERNBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1139 PROMINENCE COURTAddressLine1
CityDAWSONVILLECity
StateGAState
ZIP Code30534ZIPCode
FieldValueIRS element (for citing)
EIN252341913EIN
Primary ActivitiesADMINISTRAPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Entity TypeC CORPEntityTypeTxt
Share Of Total Income$28,125ShareOfTotalIncomeAmt
Ownership0.50000OwnershipPct
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd