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Nonprofiteer
← GEORGIA CROP IMPROVEMENT ASSOCIATION INC

Form 990 for tax year 2023

Filed by GEORGIA CROP IMPROVEMENT ASSOCIATION INC.

Totals

Total revenue
$1,894,175
Total expenses
$1,763,391
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,802,327
Investment income
$23,265
Other revenue
$68,583
Total assets, end of year
$2,675,282
Total liabilities, end of year
$147,491
Net assets or fund balances, end of year
$2,527,791
Program services expenses (Part IX)
$1,434,698
Management and general expenses
$328,693
Fundraising expenses
$0
Program service expenses (Part III)
$1,434,698

Program services were 81.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: CERTIFICATION PROGRAM

    total $1,218,608 · related or exempt $1,218,608

  • 2b · Program service revenue: ORGANIC CERTIFICATION PROGRAM

    total $532,552 · related or exempt $532,552

  • 2c · Program service revenue: GOOD AGRICULTURAL PRACTICES P

    total $51,167 · related or exempt $51,167

  • 3 · Investment income

    total $15,198 · excluded $15,198

  • 7a · Gross sales of assets other than inventory

    other assets $47,225

  • 7b · Less cost or other basis and sales expenses

    other assets $39,158

  • 7c · Gain or loss

    other assets $8,067

  • 7d · Net gain or loss

    total $8,067 · related or exempt $8,067

  • 11a · Other revenue: GA SOYBEAN COMMODITY COMMISSI

    total $20,000 · related or exempt $20,000

  • 11b · Other revenue: OTHER REVENUE

    total $18,821 · related or exempt $18,821

  • 11c · Other revenue: CONTRACT SERVICES

    total $17,762 · related or exempt $17,762

  • 11d · All other revenue

    total $12,000 · related or exempt $12,000

  • 11e · Other revenue, total

    $68,583

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,030,473 · program services $875,229 · management and general $155,244

  • 8 · Pension plan contributions

    total $23,140 · program services $16,889 · management and general $6,251

  • 9 · Other employee benefits

    total $97,866 · program services $73,400 · management and general $24,466

  • 10 · Payroll taxes

    total $73,880 · program services $55,410 · management and general $18,470

  • 11c · Fees: accounting

    total $12,210 · program services $9,158 · management and general $3,052

  • 12 · Advertising and promotion

    total $18,906 · program services $18,906

  • 13 · Office expenses

    total $19,946 · program services $1,873 · management and general $18,073

  • 17 · Travel

    total $4,200 · management and general $4,200

  • 19 · Conferences, conventions and meetings

    total $16,947 · management and general $16,947

  • 20 · Interest

    total $874 · management and general $874

  • 22 · Depreciation, depletion and amortization

    total $69,494 · program services $51,843 · management and general $17,651

  • 23 · Insurance

    total $23,768 · program services $17,826 · management and general $5,942

  • 24a · Other expenses: ORGANIC PROGRAM

    total $69,197 · program services $69,197

  • 24b · Other expenses: FULL TIME INSPECTORS' EXP

    total $62,767 · program services $62,767

  • 24c · Other expenses: NEW PROGRAM INITIATIVES

    total $61,248 · program services $61,248

  • 24d · Other expenses: TRUCK EXPENSE

    total $29,558 · program services $22,169 · management and general $7,389

  • 24e · All other expenses

    total $148,917 · program services $98,783 · management and general $50,134

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,084,122 · end of year $2,266,607

  • 4 · Accounts receivable

    beginning of year $67,946 · end of year $102,229

  • 7 · Other notes and loans receivable

    beginning of year $334 · end of year $607

  • 8 · Inventories for sale or use

    beginning of year $56,013 · end of year $31,100

  • 9 · Prepaid expenses and deferred charges

    beginning of year $20,812 · end of year $22,949

  • 10a · Land, buildings and equipment: cost or other basis

    $715,974

  • 10b · Land, buildings and equipment: accumulated depreciation

    $522,439

  • 10c · Land, buildings and equipment, net

    beginning of year $267,059 · end of year $193,535

  • 11 · Investments: publicly traded securities

    beginning of year $48,744 · end of year $49,236

  • 15 · Other assets

    beginning of year $8,792 · end of year $9,019

  • 17 · Accounts payable and accrued expenses

    beginning of year $106,885 · end of year $83,832

  • 19 · Deferred revenue

    beginning of year $40,267 · end of year $53,808

  • 25 · Other liabilities

    beginning of year $9,663 · end of year $9,851

  • 27 · Net assets without donor restrictions

    beginning of year $2,397,007 · end of year $2,527,791

Mission and programs · 2023

Mission

TO PROVIDE UNBIASED, THIRD-PARTY INSPECTION/AUDITING SERVICES TO AGRICULTURE IN THE SEED, GRAIN, FOOD AND RELATED INDUSTRIES WITH PRIMARY EMPHASIS ON SEED AND TURFGRASS CERTIFICATION.

Activities or mission (Part I)

THE GEORGIA CROP IMPROVEMENT ASSOCIATION IS AN INDEPENDENT, NOT FOR PROFIT ORGANIZATION PROVIDING UNBIASED, THIRD PARTY INSPECTION/AUDITING SERVICES TO AGRICULTURE IN THE SEED, FOOD AND RELATED INDUSTRIES WITH PRIMARY EMPHASIS ON SEED AND TURFGRASS CERTIFICATION.

  • THE PURPOSE OF THE CERTIFICATION PROGRAM IS TO IMPROVE THE PRODUCTIVITY, PROFITABILITY AND EFFICIENCY OF AGRICULTURE BY PROVIDING UNBIASED INSPECTION/AUDITING AND ADMINISTRATIVE SERVICES TO INCLUDE: 1. DEVELOPING AND ADOPTING STANDARDS OF EXCELLENCE FOR THE VARIOUS CLASSES OF SEED GROWN BY MEMBERS UNDER THE RULES OF THE ASSOCIATION. 2. PROVIDING AN INSPECTION/AUDIT SERVICE FOR GROWING SEED CROPS, TURF AND OTHER AGRICULTURAL INDUSTRIES. 3. COLLECTING AND DISTRIBUTING INFORMATION PERTINENT TO CLIENTS' NEEDS BY EXHIBIT, DEMONSTRATIONS, ETC. 4. PROVIDING INFORMATION AND PROMOTING ACTIVITIES OF INTEREST AND BENEFIT TO PRODUCERS AND CONSUMERS OF SEED, TURF AND OTHER AGRICULTURAL INDUSTRIES.

    Expenses $951,254 · Revenue $1,218,608

  • THE GOOD AGRICULTURAL PRACTICES PROGRAM FOR FRUITS AND VEGETABLES (GAPP)IS DESIGNED TO: 1. MINIMIZE MICROBIAL FOOD HAZARDS 2. MINIMIZE OR ELIMINATE DAMAGING PROCTICES TO THE ENVIRONMENT 3. PROMOTE WORKER HEALTH AND HYGIENE 4. PROMOTE FOOD SAFETY 5. PROMOTE THE USE OF FOOD SECURITY PRACTICES 6. PROVIDE THIRD PARTY INSPECTION/AUDITING SERVICE WHEN REQUIRED 7. PROVIDE DOCUMENTATION OF THE USE OF GAPP PROCEDURES BY PRODUCERS 8. EDUCATE CONSUMERS THE GAPP PROGRAM IS A JOINT EFFORT OF THE GEORGIA CROP IMPROVEMENT ASSOCIATION, THE GEORGIA FRUIT AND VEGETABLE GROWERS ASSOCIATION, THE GEORGIA DEPARTMENT OF AGRICULTURE AND THE UNIVERSITY OF GEORGIA DEPARTMENTS OF FOOD SCIENCE AND HORTICULTURE.

    Expenses $36,312 · Revenue $51,167

  • THE GEORGIA CROP IMPROVEMENT ASSOCIATION'S (GCIA) ORGANIC CERTIFICATION PROGRAM IS A NATURAL EXTENSION OF THIRD-PARTY CERTIFYING ACTIVITIES REGULARLY PERFORMED FOR SEED, QUALITY ASSURANCE AND IDENTITY PRESERVED PROGRAMS CURRENTLY OFFERED. THE GCIA ORGANIC CERTIFICATION PROGRAM IS COMMITTED TO ENVIRONMENTALLY SOUND AND ECONOMICALLY VIABLE PRODUCTION OF FOOD AND ENCOURAGES THE PRESERVATION OF NATURAL RESOURCES, THE IMPROVEMENT OF SOIL QUALITY AND HEALTH THROUGH ORGANIC AND SUSTAINABLE FARMING PRACTICES AND TO FOSTER THE PRODUCTION OF HEALTHY LIVESTOCK AND POULTRY PRODUCTION.

    Expenses $447,132 · Revenue $532,552

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Terry Hollifield

    EXECUTIVE DI

    Total calculated
    $276,701
    From this org
    $270,088
    From related orgs
    $0
    Other
    $6,613

    Schedule J breakdown matched by us

    Base
    $170,685
    Bonus
    $13,534
    Other
    $85,869
    Deferred
    $6,613
    Nontaxable benefits
    not reported
    Filer's total
    $276,701

  • William D Skaggs

    EXE DIRECTOR

    Total calculated
    $129,770
    From this org
    $125,783
    From related orgs
    $0
    Other
    $3,987
    Hours/week
    40

  • Bill Bullard

    DIRECTOR

    Total calculated
    $0

  • Chad Chandler

    DIRECTOR

    Total calculated
    $0

  • Larry Cunningham

    DIRECTOR

    Total calculated
    $0

  • Jutt Howard

    PRESIDENT

    Total calculated
    $0

  • Brian Ogletree

    DIRECTOR

    Total calculated
    $0

  • Albert Rogers

    DIRECTOR

    Total calculated
    $0

  • Reed Rogers

    2ND VICE PRE

    Total calculated
    $0

  • Chris Roquemore

    1ST VICE PRE

    Total calculated
    $0

  • Blake Shepard

    DIRECTOR

    Total calculated
    $0

  • Drew Watkins

    DIRECTOR

    Total calculated
    $0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Discretionary spending account
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • AGRICULTURAL AUDITS LLC

    NO BUSINES · GA

    Directly controlled by GEORGIA CR

Provenance

Return type
form_990
Tax year
2023
Filed
19 March 2024
IRS schema version
2023v5.0
Source object
202420829349300962

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