WESTERN GROWERS ASSN: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WESTERN GROWERS ASSN (EIN 95-1362030)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-06
- IRS object ID
- 202621269349303962
- Schema version
- 2024v5.5
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-06T18:47:58-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S LAKE AVENUE SUITE 900 | AddressLine1Txt |
| City | PASADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951362030 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN GROWERS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 9498631000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6501 IRVINE CENTER DRIVE 100 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WARD KENNEDY | PersonNm |
| Person Title | SR. VP & CFO | PersonTitleTxt |
| Phone | 9498631000 | PhoneNum |
| Signature | 2026-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAUREN A HAVERLOCK | PreparerPersonNm |
| PTIN | P00545829 | PTIN |
| Phone | 3104770450 | PhoneNum |
| Preparation | 2026-03-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID PUGLIA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15525 SAND CANYON | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $45,752,793 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTP://WWW.WGA.COM | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1926 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | WESTERN GROWERS ASSOCIATION'S MISSION IS TO ENHANCE COMPETITIVENESS AND PROFITABILITY OF MEMBERS AND LEAD THE PRODUCE INDUSTRY TOWARD A HEALTHY, SUSTAINABLE AND PROFITABLE FUTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 45 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 45 | VotingMembersIndependentCnt |
| Total Employee | 33 | TotalEmployeeCnt |
| Total Volunteers | 46 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,577,469 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,646,579 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,331,039 | PYInvestmentIncomeAmt |
| CY Investment Income | $35,520,983 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,566,485 | PYOtherRevenueAmt |
| CY Other Revenue | $1,392,851 | CYOtherRevenueAmt |
| PY Total Revenue | $10,474,993 | PYTotalRevenueAmt |
| CY Total Revenue | $41,560,413 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $55,017 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $74,600 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,378,258 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,988,996 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,339,238 | PYOtherExpensesAmt |
| CY Other Expenses | $3,678,286 | CYOtherExpensesAmt |
| PY Total Expenses | $8,772,513 | PYTotalExpensesAmt |
| CY Total Expenses | $9,741,882 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,702,480 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $31,818,531 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $92,365,911 | TotalAssetsBOYAmt |
| Total Assets EOY | $132,528,255 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,611,413 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,337,708 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $87,754,498 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $127,190,547 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WESTERN GROWERS ASSOCIATION'S MISSION IS TO ENHANCE THE COMPETITIVENESS AND PROFITABILITY OF OUR MEMBERS AND LEAD OUR MEMBERS AND THE FRESH PRODUCE INDUSTRY TOWARD A HEALTHY, SUSTAINABLE AND PROFITABLE FUTURE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | IT IS WESTERN GROWERS' VISION TO GUIDE OUR MEMBERS TOWARD A HEALTHY, SUSTAINABLE AND PROFITABLE FUTURE BY OFFERING QUALITY SERVICES AND PROGRAMS THAT COMPLEMENT THEIR BUSINESSES. TO ACCOMPLISH THIS, WESTERN GROWERS HAS PROVIDED OUR MEMBERS WITH A UNITED AND STRONGER VOICE IN THE LEGISLATION ARENA BOTH IN STATE AND FEDERAL LEVEL DEALING WITH ISSUES SUCH AS FOOD SAFETY, TRACEABILITY, WATER, IMMIGRATION, ENVIRONMENTAL, CROP PROTECTION, SUSTAINABILITY, INTERNATIONAL TRADE AND TRANSPORTATION. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 33 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 45 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 45 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WARD KENNEDY | PersonNm |
| Phone | 9498631000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15525 SAND CANYON AVE | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (60 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| DAVID PUGLIA | ||||||||
| PRESIDENT & CEO | 5.00 | 35.00 | Yes (X) | $113,648 | $833,420 | $449,232 | ||
| STEVE MANGAPIT | ||||||||
| SR. VICE PRESIDENT & COO | 0.00 | 40.00 | Yes (X) | $0 | $1,079,516 | $42,891 | ||
| WARD KENNEDY | ||||||||
| SR. VICE PRESIDENT & CFO | 3.00 | 37.00 | Yes (X) | $49,832 | $662,053 | $60,770 | ||
| JASON RESNICK | ||||||||
| SR. VICE PRESIDENT & GENERAL COUNSEL | 32.00 | 8.00 | Yes (X) | $352,206 | $88,052 | $60,500 | ||
| DE ANN DAVIS | ||||||||
| SR. VICE PRESIDENT, SCIENCE | 40.00 | 0.00 | $407,086 | $0 | $60,500 | Yes (X) | ||
| DENNIS NUXOLL | ||||||||
| VP, FEDERAL GOVERNMENT AFFAIRS | 40.00 | 0.00 | $313,433 | $0 | $41,427 | Yes (X) | ||
| MATTHEW ALLEN | ||||||||
| VP, STATE GOVERNMENT AFFAIRS | 40.00 | 0.00 | $237,741 | $0 | $47,505 | Yes (X) | ||
| CORY LUNDE | ||||||||
| VP, EXTERNAL AFFAIRS | 30.00 | 10.00 | $209,809 | $69,936 | $46,581 | Yes (X) | ||
| JONATHAN SARAGER | ||||||||
| SR. FEDERAL GOV. AFFAIRS DIRECTOR | 40.00 | 0.00 | $191,233 | $0 | $44,862 | Yes (X) | ||
| STUART P WOOLF | ||||||||
| CHAIRMAN | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ROB YRACEBURU | ||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| NEILL CALLIS | ||||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DON CAMERON | ||||||||
| EXECUTIVE SECRETARY | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| GEORGE J ADAM | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CRAIG ALAMEDA | ||||||||
| DIRECTOR (THRU 11/4/24) | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ALEXANDRA ALLEN | ||||||||
| DIRECTOR (THRU 11/4/24) | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CHAD AMARAL | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| KEVIN S ANDREW | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ROBERT K BARKLEY | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| STEPHEN J BARNARD | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| BARDIN E BENGARD | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| BRIAN BERTELSEN | ||||||||
| DIRECTOR (THRU 11/4/24) | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| GEORGE BOSKOVICH III | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| RODNEY BRAGA | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| STEVE BRAZEEL | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| EDWIN CAMP | ||||||||
| DIRECTOR (THRU 11/4/24) | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CAROL CHANDLER | ||||||||
| DIRECTOR (THRU 11/4/24) | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN CHANDLER | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| LAWRENCE W COX | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| STEPHEN F DANNA | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| THOMAS DEARDORFF II | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| TIMOTHY ESCAMILLA | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CATHERINE A FANUCCHI | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID L GILL | ||||||||
| DIRECTOR | 1.00 | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| ROBERT GIRAGOSIAN | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| BRANDON A GRIMM | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN JACKSON | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| TRACY JONES | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| AG KAWAMURA | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ALBERT PAUL KECK | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JP LABRUCHERIE | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| STEPHEN A MARTORI JR | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| HAROLD MCCLARTY | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CANNON MICHAEL | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| HEATHER MULHOLLAND | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DOMINIC J MUZZI | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| THOMAS M NUNES | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| STEPHAN F PATRICIO | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN POWELL | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| RONALD RATTO | ||||||||
| DIRECTOR | 1.00 | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| CRAIG A READE | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ERIC REITER | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| KYLE RICHARDSON | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| SONNY RODRIGUEZ | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| KRISTEN SMITH ESHAYA | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| BRUCE TALBOTT | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| RYAN TALLEY | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| BRUCE C TAYLOR | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JACK VESSEY | ||||||||
| DIRECTOR (THRU 11/4/24) | 0.33 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| MIKE WAY | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,874,988 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,732,977 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $854,268 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 17 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WESTERN GROWERS FINANCIAL SERVICES | |||||
| 6501 IRVINE CENTER DR SUITE 100 | IRVINE | CA | 92618 | INVESTMENT MANAGEMENT SERVICES | $288,000 |
| THE O'NEIL GROUP | |||||
| 301 BAYVIEW CIRCLE 104 | NEWPORT BEACH | CA | 92660 | EVENT PLANNER | $180,000 |
| HOGAN LOVELLS US LLP | |||||
| 555 THIRTEENTH STREET NW | WASHINGTON | DC | 20004 | TRACEABILITY FSMA EXPERT SERVICES | $148,558 |
| KP PUBLIC AFFAIRS | |||||
| 621 CAPITOL MALL SUITE 1900 | SACRAMENTO | CA | 95814 | LOBBYING SERVICES | $120,000 |
| IDESCISION SCIENCES | |||||
| PO BOX 28820 | SCOTTSDALE | AZ | 85255 | FOOD SAFETY EXPERT SERVICES | $109,739 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SERVICE FEES-RELATED ORG | 561000 | $2,907,620 | $2,907,620 |
| MEMBERSHIP DUES | 110000 | $1,714,127 | $1,714,127 |
| TRANSPORTATION SERVICES | 480000 | $22,672 | $22,672 |
| ANNUAL CONVENTION | 110000 | $2,160 | $2,160 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,646,579 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,099,641 | TotalRevenueColumnAmt |
| Exclusion | $35,099,641 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,389,071 | TotalRevenueColumnAmt |
| Exclusion | $1,389,071 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,613,722 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,192,380 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $421,342 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $421,342 | TotalRevenueColumnAmt |
| Exclusion | $421,342 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,780 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,780 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,780 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,560,413 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,650,359 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $36,910,054 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,600 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $536,645 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,394,990 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,053 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430,405 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,903 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,106 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,211 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,919 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $612,690 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,124 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,216 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,122 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,534 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,913 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,234 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,327 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PUBS, DUES/SUBSCRIPTION | $343,188 |
| MISCELLANEOUS | $272,606 |
| TAXES | $123,072 |
| REPAIR & MAINTENANCE | $38,024 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,741,882 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,577,978 | BOYAmt |
| EOY | $1,065,202 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,678,030 | BOYAmt |
| EOY | $4,764,139 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,191 | BOYAmt |
| EOY | $427,144 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $432,921 | BOYAmt |
| EOY | $290,155 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $766,013 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $715,720 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,527 | BOYAmt |
| EOY | $50,293 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,807,170 | BOYAmt |
| EOY | $118,778,329 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,891,000 | BOYAmt |
| EOY | $3,891,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,319,094 | BOYAmt |
| EOY | $3,261,993 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,365,911 | BOYAmt |
| EOY | $132,528,255 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,586 | BOYAmt |
| EOY | $1,402,238 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,150,801 | BOYAmt |
| EOY | $1,188,893 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,501,026 | BOYAmt |
| EOY | $2,746,577 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,611,413 | BOYAmt |
| EOY | $5,337,708 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,754,498 | BOYAmt |
| EOY | $127,190,547 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,754,498 | BOYAmt |
| EOY | $127,190,547 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,365,911 | BOYAmt |
| EOY | $132,528,255 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $31,818,531 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,617,518 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $1,714,127 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $994,194 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $77,419 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $1,071,613 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $1,000,431 | AggregateReportedDuesNtcAmt |
| Carried Over | $1,182 | CarriedOverAmt |
| Taxable | $70,000 | TaxableAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $53,709 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $69,547 | DepreciationAmt |
| Book Value | -$15,838 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $331,189 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $275,520 | DepreciationAmt |
| Book Value | $55,669 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $381,115 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $370,653 | DepreciationAmt |
| Book Value | $10,462 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $50,293 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OTHER LIABILITIES | $710,169 |
| LEASE LIABILITY | $2,036,408 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,746,577 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION IS RECOGNIZED AS A TAX-EXEMPT ENTITY FOR FEDERAL INCOME AND STATE FRANCHISE TAX PURPOSES, HAVING RECEIVED A LETTER OF EXEMPTION FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND RELATED CALIFORNIA SECTION 23710E. HOWEVER, THE ASSOCIATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND STATE OF CALIFORNIA. IN ADDITION, THE ASSOCIATION AND ITS TAXABLE SUBSIDIARIES HAVE ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ARE RECOGNIZED ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS ARE RECOGNIZED IN INCOME TAX EXPENSE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ALLIANCE FOR FOOD & FARMING | ||||||||
| PO BOX 2747 | WATSONVILLE | CA | 95077 | 770438244 | 501(C)(5) | $22,000 | $0 | ANNUAL CONTRIBUTION AND SPONSORSHIP |
| PUBLIC POLICY INSTITUTE OF CA | ||||||||
| 500 WASHINGTON STREET SUITE 600 | SAN FRANCISCO | CA | 94111 | 943207299 | 501(C)(3) | $10,000 | $0 | SPONSORSHIP |
| AGRI-PULSE | ||||||||
| 110 WATERSIDE LANE | CAMDENTON | MO | 65020 | 200696295 | $7,000 | $0 | SPONSORSHIP | |
| MINOR CROP FARMER ALLIANCE | ||||||||
| 50 F ST NW SUITE 900 | WASHINGTON | DC | 20001 | 541608554 | 501(C)(6) | $6,000 | $0 | CONTRIBUTION |
| CA FARM LABOR CONTRACTOR ASSOCIATION | ||||||||
| 1809 S STREET 101-246 | SACRAMENTO | CA | 95811 | 264017806 | 501(C)(6) | $5,500 | $0 | SPONSORSHIP |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 4 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WESTERN GROWERS ASSOCIATION, ("THE ASSOCIATION"), RECEIVES REQUESTS FROM VARIOUS ENTITIES FOR CONTRIBUTIONS TO SUPPORT A VARIETY OF INITIATIVES UNDERTAKEN BY THOSE NON-RELATED ENTITIES. SENIOR OFFICERS APPROVE CONTRIBUTIONS TO ENTITIES THAT ARE ALIGNED WITH THE ISSUES OR INITIATIVES THAT ARE OF IMPORTANCE TO THE ASSOCIATION AND/OR ITS MEMBERS. THE GRANTS ARE FOR SUPPORT OF THE RECIPIENT'S MISSION TO ASSIST IN VARIOUS AGRICULTURAL INITIATIVES. THE GRANTEES SPEND THE AWARDS ON EVENTS AND INITIATIVES THAT ALIGN WITH THE MISSION OF THE ASSOCIATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID PUGLIA | ||||||||||||||
| PRESIDENT & CEO | $73,055 | $535,739 | $40,058 | $293,760 | $535 | $3,921 | $3,960 | $417,772 | $3,300 | $24,200 | $120,908 | $1,275,392 | $0 | $0 |
| STEVE MANGAPIT | ||||||||||||||
| SR. VICE PRESIDENT & COO | $0 | $466,956 | $0 | $606,560 | $0 | $6,000 | $0 | $33,000 | $0 | $9,891 | $0 | $1,122,407 | $0 | $0 |
| WARD KENNEDY | ||||||||||||||
| SR. VICE PRESIDENT & CFO | $28,451 | $377,994 | $20,961 | $278,479 | $420 | $5,580 | $2,310 | $30,960 | $1,925 | $25,575 | $54,067 | $718,588 | $0 | $0 |
| JASON RESNICK | ||||||||||||||
| SR. VICE PRESIDENT & GENERAL COUNSEL | $293,122 | $73,281 | $54,284 | $13,571 | $4,800 | $1,200 | $26,400 | $6,600 | $22,000 | $5,500 | $400,606 | $100,152 | $0 | $0 |
| DE ANN DAVIS | ||||||||||||||
| SR. VICE PRESIDENT, SCIENCE | $357,103 | $0 | $49,983 | $0 | $0 | $0 | $33,000 | $0 | $27,500 | $0 | $467,586 | $0 | $0 | $0 |
| DENNIS NUXOLL | ||||||||||||||
| VP, FEDERAL GOVERNMENT AFFAIRS | $284,663 | $0 | $27,770 | $0 | $1,000 | $0 | $29,982 | $0 | $11,445 | $0 | $354,860 | $0 | $0 | $0 |
| MATTHEW ALLEN | ||||||||||||||
| VP, STATE GOVERNMENT AFFAIRS | $218,592 | $0 | $19,149 | $0 | $0 | $0 | $20,005 | $0 | $27,500 | $0 | $285,246 | $0 | $0 | $0 |
| CORY LUNDE | ||||||||||||||
| VP, EXTERNAL AFFAIRS | $175,056 | $58,352 | $34,753 | $11,584 | $0 | $0 | $14,311 | $4,770 | $20,625 | $6,875 | $244,745 | $81,581 | $0 | $0 |
| JONATHAN SARAGER | ||||||||||||||
| SR. FEDERAL GOV. AFFAIRS DIRECTOR | $190,233 | $0 | $0 | $0 | $1,000 | $0 | $17,362 | $0 | $27,500 | $0 | $236,095 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | CEO IS PERMITTED FIRST CLASS TRAVEL FOR LONGER BUSINESS RELATED TRIPS. |
| PART I, LINE 3 | PLEASE SEE SCHEDULE O FOR A DETAILED EXPLANATION OF HOW COMPENSATION IS DETERMINED FOR THE PRESIDENT/CEO. |
| PART I, LINE 4B | A TAXABLE AFFILIATE SPONSORS A NONQUALIFIED DEFERRED COMPENSATION 409A PLAN (THE "409A PLAN") FOR ITS CHIEF EXECUTIVE OFFICER. THE 409A PLAN ANNUALLY DETERMINED BY THE ASSOCIATION'S BOARD OF DIRECTORS' COMPENSATION COMMITTEE FOR THE CEO. THE ANNUAL AWARDS VEST OVER A PERIOD OF SIX YEARS FROM THE AWARD DATE. AS OF JUNE 30, 2025, $1,067,285 HAS BEEN AWARDED, OF WHICH $192,873 HAS BEEN CUMULATIVELY VESTED. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 2A | CERTAIN OFFICERS OF WESTERN GROWERS ASSOCIATION ARE EMPLOYED AND COMPENSATED BY EITHER WESTERN GROWERS ASSOCIATION (WGA), FEIN 95-1362030 OR WESTERN GROWERS SERVICE CORPORATION (WGSC), A WHOLLY OWNED CORPORATION OF WGA, FEIN 33-0783743. WITH REGARD TO WGA, THEY REPORT 100% OF THE CEO'S COMPENSATION AND CERTAIN OTHER INDIVIDUALS' COMPENSATION ON FORMS W-2. WGSC REPORTS 100% OF THE CFO'S AND OTHER INDIVIDUALS' COMPENSATION ON W-2S. EACH RESPECTIVE ORGANIZATION FILES FORM W-3 FOR THE EMPLOYEES WHO ARE COMPENSATED BY THAT SPECIFIC ORGANIZATION. THE OFFICERS ARE ASSIGNED DUTIES TO OTHER RELATED ORGANIZATIONS (SEE SCHEDULE R FOR ADDITIONAL INFORMATION REGARDING THE RELATED ORGANIZATIONS). THE OFFICER WAGE AND BENEFIT COSTS PAID BY WGA ARE REPORTED ON WGA'S FORM 990 AND FOR WGSC THEY ARE REPORTED ON FORM 1120. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS COMPRISED OF CERTAIN CLASSES OF MEMBERS. ALL BUT TWO OF THE ELECTED BOARD MEMBERS REPRESENT REGULAR MEMBERS, WHO GROW, PACK AND SHIP FRESH VEGETABLES, FRESH FRUITS AND NUTS IN CA AND AZ. OF THE TWO REMAINING BOARD OF DIRECTORS, ONE REPRESENTS THE CO ASSOCIATION MEMBERS, AND ONE IS FROM THE ASSOCIATE MEMBER CLASS, WHO FURNISH GOODS AND SERVICES TO THE AGRICULTURAL INDUSTRY WITH OPERATIONS IN CA, AZ, AND CO. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE REGULAR MEMBERS ELECT MEMBERS TO THE ASSOCIATION'S BOARD FROM THEIR RESPECTIVE DISTRICTS THAT ARE DIVIDED AMONGST CA AND AZ. THE TWO ASSOCIATE BOARD MEMBERS ARE ELECTED FROM THE ASSOCIATE, NON-FRESH REGULAR, NATIONAL, AND AFFILIATE STATE MEMBER CLASSES. IN ADDITION, NON-FRESH REGULAR, NATIONAL, AND AFFILIATE STATE MEMBERS CANNOT SERVE ON THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT AND COMPENSATION COMMITTEES. THE ORGANIZATION'S CFO WORKS CLOSELY WITH THE OUTSIDE TAX FIRM IT ENGAGES TO PREPARE AND REVIEW THE FORM 990 RETURN PRIOR TO PRESENTING A DRAFT TO THE AUDIT AND COMPENSATION COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | MONITORING AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY MEMBERS OF THE BOARD OF DIRECTORS OF WESTERN GROWERS ("WESTERN GROWERS"), OFFICERS, VOLUNTEERS, AND KEY EMPLOYEES MUST ACT AT ALL TIMES IN THE BEST INTERESTS OF WESTERN GROWERS. SPECIFICALLY, MEMBERS OF THE BOARD, OFFICERS, VOLUNTEERS, AND KEY EMPLOYEES SHALL: -AVOID PLACING SELF-INTEREST OR THE INTERESTS OF A FAMILY MEMBER (DEFINED BELOW) OR A THIRD PARTY ABOVE THE INTERESTS OF WESTERN GROWERS, AND AVOID THE APPEARANCE OF PLACING SELF-INTEREST OR THE INTERESTS OF FAMILY MEMBER OR A THIRD PARTYABOVE THE INTERESTS OF WESTERN GROWERS; -REFRAIN FROM USING WESTERN GROWERS' STAFF, SERVICES, EQUIPMENT, MATERIALS, RESOURCES, OR PROPERTY FOR PERSONAL OR THIRD-PARTY GAIN, AND FROM REPRESENTING TO THIRD PARTIES THAT AUTHORITY AS A BOARD MEMBER EXTENDS ANY FURTHER THAN THAT WHICH IT ACTUALLY EXTENDS; -NOT ENGAGE IN ANY OUTSIDE BUSINESS, PROFESSIONAL CONDUCT, OR OTHER ACTIVITIES THAT MAY BE DIRECTLY OR INDIRECTLY ADVERSE TO THE INTERESTS OF WESTERN GROWERS; -NOT SOLICIT OR ACCEPT GIFTS, GRATUITIES, FREE TRAVEL, OR ANY OTHER ITEM OF VALUE FROM ANY PERSON OR ENTITY AS A DIRECT OR INDIRECT INDUCEMENT TO PROVIDE SPECIAL TREATMENT WITH RESPECT TO MATTERS PERTAINING TO WESTERN GROWERS WITHOUT FULLY DISCLOSING SUCH AN EXCHANGE TO THE BOARD OF DIRECTORS; -PROVIDE GOODS OR SERVICES TO WESTERN GROWERS AS A PAID VENDOR TO WESTERN GROWERS ONLY AFTER FULL DISCLOSURE TO, AND ADVANCE APPROVAL BY, THE BOARD OF DIRECTORS, AND PURSUANT TO ANY RELATED PROCEDURES ADOPTED BY THE BOARD; -DISCLOSE ANY PROPOSED OR ACTUAL TRANSACTIONS BETWEEN WESTERN GROWERS AND ANY BUSINESS ENTITY (INCLUDING A CORPORATION, S-CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY, LIMITED LIABILITY PARTNERSHIP, TRUST, ASSOCIATION, SOLE PROPRIETORSHIP OR ANY OTHER ORGANIZATION) FOR WHICH YOU OR A FAMILY MEMBER HAVE AN OWNERSHIP OR OTHER INTEREST OR SERVE AS A KEY EMPLOYEE OR BOARD MEMBER. A "FAMILY MEMBER" INCLUDES A SPOUSE, PARENTS, CHILDREN OR STEP CHILDREN, GRANDCHILDREN, GREAT GRANDCHILDREN, AND SPOUSES OF CHILDREN OR STEP CHILDREN, GRANDCHILDREN, AND GREAT GRANDCHILDREN. ALSO INCLUDED ARE BROTHERS AND SISTERS (WHETHER BY THE WHOLE OR HALF BLOOD) AND THEIR SPOUSES; -NOT PERSUADE ANY EMPLOYEE OF WESTERN GROWERS TO LEAVE THE EMPLOY OF WESTERN GROWERS OR TO BECOME EMPLOYED BY ANY PERSON OR ENTITY OTHER THAN WESTERN GROWERS; AND -NOT PERSUADE OR ATTEMPT TO PERSUADE ANY MEMBER, EXHIBITOR, ADVERTISER, SPONSOR, SUBSCRIBER, SUPPLIER, CONTRACTOR, OR ANY OTHER PERSON OR ENTITY WITH AN ACTUAL OR POTENTIAL RELATIONSHIP WITH WESTERN GROWERS TO TERMINATE, CURTAIL, OR NOT ENTER INTO ITS RELATIONSHIP WITH WESTERN GROWERS, OR TO REDUCE ANY BENEFIT THAT MAY BE PROVIDED TO WESTERN GROWERS WITH RESPECT TO SUCH RELATIONSHIP. THIS POLICY SHALL APPLY TO THE MEMBERS OF THE WESTERN GROWERS BOARD OF DIRECTORS, BUT ALSO SHALL APPLY TO ALL MEMBERS OF WESTERN GROWERS COMMITTEES AND OTHERS IN THE WESTERN GROWERS GOVERNANCE STRUCTURE, AS WELL AS TO WESTERN GROWERS' KEY EMPLOYEES. ON AN ANNUAL BASIS, ALL INDIVIDUALS TO WHOM THIS POLICY SHALL APPLY SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT AND DISCLOSURE FORM PREPARED BY THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF AN ACTUAL OR POTENTIAL CONFLICT AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE COMMITTEE OR BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING COMMITTEE OR BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. MEMBERS OF THE BOARD, OFFICERS, VOLUNTEERS, AND KEY EMPLOYEES SHALL DISCLOSE ALL POTENTIAL AND ACTUAL CONFLICTS OF INTEREST TO THE GENERAL COUNSEL AND, AS REQUIRED, REMOVE THEMSELVES FROM ALL DISCUSSION AND VOTING ON ANY RELATED MATTER. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE INTERESTED PERSON SHALL REMOVE HIMSELF OR HERSELF FROM THE DISCUSSION AND VOTING ON ANY RELATED MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS OF DETERMINING COMPENSATION THE BOARD APPOINTS A COMPENSATION COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR THE CEO. THE COMPENSATION COMMITTEE REVIEWS AND APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING INCENTIVE COMPENSATION CRITERIA FOR THE CEO. THE COMPENSATION COMMITTEE PERIODICALLY RECEIVES AND REVIEWS FROM A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS SPECIALIST (INDEPENDENT EXPERT) BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF THE CEO. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM THE INDEPENDENT EXPERTS, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH TAXABLE AND TAX-EXEMPT) FOR SIMILAR JOB RESPONSIBILITIES. THE CEO'S COMPENSATION AGREEMENT IS REASSESSED ANNUALLY. THE COMMITTEE REVIEWS AND APPROVES THE CEO'S COMPENSATION PACKAGE INCLUDING ALL BENEFITS. INCENTIVE COMPENSATION IS BASED ON ACHIEVEMENT OF ANNUAL GOALS THAT WERE AGREED UPON TO DETERMINE THE TOTAL INCENTIVE COMPENSATION AWARDED EACH YEAR. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE COMMITTEE'S MEETING MINUTES INCLUDING THE TERMS OF THE TRANSACTION AND DATE APPROVED, THE MEMBERS OF THE COMMITTEE PRESENT FOR DELIBERATION AND WHO VOTES, AND THE DESCRIPTION OF THE COMPARABILITY DATA AND HOW OBTAINED. THESE PROCEDURES ARE CARRIED OUT ANNUALLY AND WERE PERFORMED. THE PRESIDENT/CEO'S FISCAL YEAR 2025 COMPENSATION WAS APPROVED AT A BOARD MEETING ON JULY 23, 2024. OTHER OFFICERS' (INCLUDING KEY EMPLOYEES) COMPENSATION PACKAGES ARE APPROVED AS PART OF THE OVERALL ANNUAL BUDGET REVIEW PROCESS, WHICH FOR FISCAL YEAR 2025 WAS APPROVED ON JULY 22, 2024 BY THE EXECUTIVE COMMITTEE AND THE FULL BOARD ON JULY 24, 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | WHILE FEDERAL TAX LAWS DO NOT MANDATE THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN GROWERS LABOR SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6501 IRVINE CENTER DR SUITE 100 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204126393 | EIN |
| Primary Activities | H2A PROGRAM | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN GROWERS ASSOCIATION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| WESTERN GROWERS FOUNDATION | |||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 931201791 | EDUCATION AND NUTRITION | CA | 501(C)(3) | LINE 7 | N/A | Yes (1) | |
| WESTERN GROWERS ASSURANCE TRUST | |||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 952500201 | MEWA | CA | 501(C)(9) | N/A | N/A | 0 | |
| WESTERN GROWERS PAC - CA | |||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 330723238 | PAC | CA | 527 | N/A | N/A | 0 | |
| WESTERN GROWERS PAC - AZ | |||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 330723241 | PAC | CA | 527 | N/A | N/A | 0 | |
| WESTERN GROWERS PAC - FEDERAL | |||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 330723234 | PAC | CA | 527 | N/A | N/A | 0 | |
| WESTERN GROWERS ASSOCIATION ISSUES PAC | |||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 204748767 | PAC | CA | 527 | N/A | Yes (1) | WGA | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WESTERN GROWERS SERVICE CORPORATION | ||||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 330783743 | ADMIN SUPPORT SERVICES | CA | WESTERN GROWERS ASSOCIATION | C | $26,130,238 | $6,335,436 | 1.00000 | Yes (1) |
| PINNACLE CLAIMS MANAGEMENT INC | ||||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 330812456 | THIRD PARTY ADMINISTRATOR | CA | WESTERN GROWERS SERVICE CORP | C | $5,261,669 | $31,415,952 | 1.00000 | Yes (1) |
| WESTERN GROWERS FINANCIAL SERVICES | ||||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 912038676 | FINANCIAL ADVISORY SERVICES | CA | WESTERN GROWERS SERVICE CORP | C | $401,494 | $1,297,561 | 1.00000 | Yes (1) |
| WESTERN GROWERS INSURANCE SERVICES | ||||||||||||
| 6501 IRVINE CENTER DRIVE SUITE 100 | IRVINE | CA | 92618 | 463215026 | INSURANCE BROKERAGE AGENCY | CA | WESTERN GROWERS SERVICE CORP | C | -$759,250 | 1.00000 | Yes (1) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (12 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WESTERN GROWERS SERVICE CORP | ||
| A | $41,933 | PART VII |
| WESTERN GROWERS SERVICE CORP | ||
| L | $240,000 | PART VII |
| WESTERN GROWERS SERVICE CORP | ||
| O | $139,836 | PART VII |
| WESTERN GROWERS SERVICE CORP | ||
| P | $580,208 | PART VII |
| WESTERN GROWERS SERVICE CORP | ||
| F | $31,950,000 | PART VII |
| WESTERN GROWERS FINANCIAL SERVICES | ||
| A | $60,600 | PART VII |
| WESTERN GROWERS FINANCIAL SERVICES | ||
| M | $288,000 | PART VII |
| WESTERN GROWERS INSURANCE SERVICES | ||
| A | $101,201 | PART VII |
| WESTERN GROWERS INSURANCE SERVICES | ||
| L | $54,000 | PART VII |
| WESTERN GROWERS ASSURANCE TRUST | ||
| P | $91,884 | PART VII |
| PINNACLE CLAIMS MANAGEMENT INC | ||
| A | $1,185,337 | PART VII |
| PINNACLE CLAIMS MANAGEMENT INC | ||
| L | $168,000 | PART VII |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, PART V, LINE 2, COLUMN (C) | FormAndLineReferenceDesc |
| Explanation | THE METHODS USED BY WESTERN GROWERS ASSOCIATION TO DETERMINE THE VALUE OF THE AMOUNTS LISTED IN PART V, LINE 2, COLUMN (C) OF SCHEDULE R WERE: RECEIPT OF RENT AND ROYALTIES FROM A CONTROLLED ENTITY (A): RENT IS BASED UPON SQUARE FOOTAGE OCCUPIED BY THE CONTROLLED ENTITY, PLUS PROPORTIONATE SHARE OF THE COMMON AREA. RATE IS BASED ON CURRENT MARKET VALUE PER SQUARE FOOT PLUS TRIPLE NET. QUARTERLY ROYALTY AMOUNTS RECEIVED ARE COMPUTED AT AN INDUSTRY NORM OF 3 PERCENT OF REVENUE EARNED BY THE CONTROLLED ENTITY. DIVIDENDS FROM RELATED ORGANIZATION (F): DIVIDENDS PAID TO THE RELATED ORGANIZATION ARE BASED ON THE CASH FLOW NEEDS OF THE ORGANIZATION RECEIVING PAYMENT. PERFORMANCE OF SERVICES (I): LOBBYING AND LEGAL SERVICES ARE PERFORMED BY A RELATED ENTITY CONTRACTUAL ARRANGEMENT BETWEEN ENTITIES BASED ON ARM'S LENGTH TRANSACTION. PERFORMANCE OF SERVICES BY RELATED ORGANIZATION (M): INVESTMENT AND MANAGEMENT SERVICES ARE PERFORMED BY A CONTROLLED RELATED ENTITY BASED ON PORTFOLIO VALUE AND THE FEES BILLED AT ARM'S LENGTH MARKET REGISTERED INVESTMENT ADVISORY RATES. SHARING OF PAID EMPLOYEES (O): BASED ON PERCENTAGE SHARE OF EMPLOYEE'S SALARY COST INCURRED PLUS BENEFITS. REIMBURSEMENT OF OTHER EXPENSES (P): ALLOCATION OF NON-PAYROLL COSTS INCURRED BASED ON PERCENTAGE OF SERVICES PERFORMED AT ARM'S LENGTH. | ExplanationTxt |