Civic Intelligence

National Pecan Shellers & Processors Association

990 • Fiscal year 2017 • EIN 36-6112600

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 14, 2018

3200 Windy Hill Rd SE No 600WAtlanta, GA 30339

(404) 252-3663

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.44x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

0.29x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

24th percentile

-12%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

-4.1%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$318,123

Down $43,393 (-12%) from 2016

Net Assets

Up

$179,540

Up $57,222 (+47%) from 2016

Liabilities

Down

$138,583

Down $100,615 (-42%) from 2016

Revenue

Down

$485,172

Down $20,838 (-4.1%) from 2016

Expenses

Down

$427,950

Down $55,441 (-11%) from 2016

Net Income

Up

$57,222

Up $34,603 (+153%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $437,828Liabilities 2010: $313,312Net Assets 2010: $124,5162010Assets 2011: $475,588Liabilities 2011: $343,878Net Assets 2011: $131,7102011Assets 2012: $504,655Liabilities 2012: $384,522Net Assets 2012: $120,1332012Assets 2015: $373,448Liabilities 2015: $273,749Net Assets 2015: $99,6992015Assets 2016: $361,516Liabilities 2016: $239,198Net Assets 2016: $122,3182016Assets 2017: $318,123Liabilities 2017: $138,583Net Assets 2017: $179,5402017Assets 2018: $626,311Liabilities 2018: $442,792Net Assets 2018: $183,5192018Assets 2019: $434,486Liabilities 2019: $303,703Net Assets 2019: $130,7832019Assets 2020: $264,221Liabilities 2020: $58,044Net Assets 2020: $206,1772020Assets 2021: $229,803Liabilities 2021: $111,144Net Assets 2021: $118,6592021Assets 2022: $246,923Liabilities 2022: $87,548Net Assets 2022: $159,3752022Assets 2025: $144,032Liabilities 2025: $0Net Assets 2025: $144,0322025

Highlighted filing

2017

Assets$318,123
Liabilities$138,583
Net Assets$179,540

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $394,3422010Expenses 2011: $458,6332011Expenses 2012: $479,9262012Revenue 2015: $482,325Expenses 2015: $489,754Net Income 2015: -$7,4292015Revenue 2016: $506,010Expenses 2016: $483,391Net Income 2016: $22,6192016Revenue 2017: $485,172Expenses 2017: $427,950Net Income 2017: $57,2222017Revenue 2018: $474,941Expenses 2018: $470,962Net Income 2018: $3,9792018Revenue 2019: $428,903Expenses 2019: $671,789Net Income 2019: -$242,8862019Revenue 2020: $359,787Expenses 2020: $407,037Net Income 2020: -$47,2502020Revenue 2021: $461,387Expenses 2021: $502,849Net Income 2021: -$41,4622021Revenue 2022: $507,379Expenses 2022: $466,306Net Income 2022: $41,0732022Revenue 2025: $188,090Expenses 2025: $235,614Net Income 2025: -$47,5242025

Highlighted filing

2017

Revenue$485,172
Expenses$427,950
Net Income$57,222
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 14, 2018
Return Version
2016v3.0
Gross Receipts
$485,172
Mission and Program Overview

Mission

To represent and promote the interests of the pecan industry to government, growers, and customers

To represent and promote the interests of the pecan industry to government, growers, customers and consumers through: 1) appropriate information gathering and sharing,2) scientific research on the health benefits of pecans, and3) education of key points.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$236,671$237,737▲ $1,066
Cash and Non-Interest-Bearing Accounts$116,676$75,676▼ $41,000
Accounts Receivable$6,905$4,710▼ $2,195
Prepaid Expenses and Deferred Charges$1,264$0▼ $1,264
Total Assets$361,516$318,123▼ $43,393
Liabilities
Deferred Revenue$217,381$121,554▼ $95,827
Accounts Payable and Accrued Expenses$21,817$17,029▼ $4,788
Total Liabilities$239,198$138,583▼ $100,615
Net Assets / Fund Balance
Unrestricted Net Assets$122,318$179,540▲ $57,222
Total Net Assets Fund Balance$122,318$179,540▲ $57,222
Total Liabilities and Net Assets / Fund Balance$361,516$318,123▼ $43,393
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bruce CarisChair
Jerry DowdyImmediate Past Chair
Dan YorkVice Chair
Alex WilsonDirector
Brandon HarrellDirector
David SalopekDirector
Don LindquistDirector
Helen WattsDirector
Homer HensenDirector
Jeff WornDirector
Lalo MedinaDirector
Rickey JonesDirector
Tina WhiteDirector
Steve ZaffaranoSecretary
Jasper Sanfilippo JrTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Kellen CompanyManagement3200 WINDY HILL RD SE NO 600W, Atlanta, GA 30339$246,254
Revenue and Support

Revenue Composition

Contributions and Grants
$208,809
Program Service Revenue
$275,297
Investment Income
$1,066
Other Revenue
$0
Change in Net Assets
$57,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$427,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$156,900
Conferences and Meetings---$95,462
Fees for Services Legal---$16,888
Travel---$4,831
Fees for Services Accounting---$3,689
Insurance---$2,075
Other Expenses---$1,971
Information Technology---$1,736
All Other Expenses---$1,668
Total Functional Expenses$0$0$0$427,950
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization delegated control over management duties customarily performed by or under the direct supervision of officers, directors, trustees or key employees to the kellen company.

Form 990, Part VI, Section A, Line 4

The association amended their bylaws.

Form 990, Part VI, Section B, Line 11B

Appropriate members of management company and board review tax returns before and after filing with irs. Not all members of board review tax returns.

Form 990, Part VI, Section B, Line 12C

The organization annually reviews conflict of interest policy and if any potential conflicts might exist, the matters are brought before the board of directors during periodic meetings.

Form 990, Part VI, Section B, Line 15

Officers, directors, and trustees are not compensated.

Form 990, Part VI, Section C, Line 19

These items are made available at the organization offices upon request.

Filing and Contact Details

Filer

Filer Name
National Pecan Shellers Association
EIN
36-6112600
Phone
4042523663
Address
3200 WINDY HILL RD SE NO 600W, ATLANTA, GA 30339

Signing Officer

Name
Mike Mizerak
Title
Authorized Agent
Phone
8436642330
Signed
2018-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Dowdy
Formed
1960
Legal Domicile
Ga
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
0

Preparer

Firm
Williams Benator & Libby Llp
Address
1040 CROWN POINTE PKWY 400, ATLANTA, GA 30338
Preparer
David a Nash CPA
Phone
7705120500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

The organization has delegated the responsibility of selecting an independent accountant to its management company.

Financial Statement Notes

PART X, LINE 2:

The association follows accounting guidance on accounting for uncertainty in income tax. It prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a company's income tax returns, including taxes on unrelated business income, and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The tax years ended september 30, 2014 through 2017 remain open to examination by the major tax jurisdictions to which the association is subject. The association has concluded that there are no uncertain tax positions related to years open to examination that would require recognition in the financial statements.

Raw XML Appendix393 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt167312
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt258924
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01102
IRS990/PYOtherExpensesAmt0483391
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0504908
IRS990/PYRevenuesLessExpensesAmt022619
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0483391
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0506010
IRS990/ReconcilationRevenueExpnssAmt057222
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0236671
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0237737
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0208809
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS ACCOUNTING GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAX. IT PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A COMPANY'S INCOME TAX RETURNS, INCLUDING TAXES ON UNRELATED BUSINESS INCOME, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. THE TAX YEARS ENDED SEPTEMBER 30, 2014 THROUGH 2017 REMAIN OPEN TO EXAMINATION BY THE MAJOR TAX JURISDICTIONS TO WHICH THE ASSOCIATION IS SUBJECT. THE ASSOCIATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS RELATED TO YEARS OPEN TO EXAMINATION THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO THE KELLEN COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION AMENDED THEIR BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROPRIATE MEMBERS OF MANAGEMENT COMPANY AND BOARD REVIEW TAX RETURNS BEFORE AND AFTER FILING WITH IRS. NOT ALL MEMBERS OF BOARD REVIEW TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION ANNUALLY REVIEWS CONFLICT OF INTEREST POLICY AND IF ANY POTENTIAL CONFLICTS MIGHT EXIST, THE MATTERS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS DURING PERIODIC MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS, DIRECTORS, AND TRUSTEES ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THESE ITEMS ARE MADE AVAILABLE AT THE ORGANIZATION OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS DELEGATED THE RESPONSIBILITY OF SELECTING AN INDEPENDENT ACCOUNTANT TO ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0361516
IRS990/TotalAssetsEOYAmt0318123
IRS990/TotalAssetsGrp/BOYAmt0361516
IRS990/TotalAssetsGrp/EOYAmt0318123
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0208809
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0427950
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0239198
IRS990/TotalLiabilitiesEOYAmt0138583
IRS990/TotalLiabilitiesGrp/BOYAmt0239198
IRS990/TotalLiabilitiesGrp/EOYAmt0138583
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0122318
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0179540
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0275297
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01066
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0275297
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0485172
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0361516
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0318123
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04831
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0122318
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0179540
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03200 WINDY HILL RD SE NO 600W
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030339
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.ILOVEPECANS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE MIZERAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AUTHORIZED AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08436642330
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL PECAN SHELLERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0366112600
ReturnHeader/Filer/PhoneNum04042523663
ReturnHeader/Filer/USAddress/AddressLine1Txt03200 WINDY HILL RD SE NO 600W
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030339
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01FB0DC6CCBB62E013CE01F3A769F965C875BF8A7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId039F207D74E733E954D7BED0BD41D461F603FA31F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.140.7.50
ReturnHeader/FilingSecurityInformation/IPDt02018-08-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:46:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581460137
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAMS BENATOR & LIBBY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01040 CROWN POINTE PKWY 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030338
ReturnHeader/PreparerPersonGrp/PhoneNum07705120500
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A NASH CPA
ReturnHeader/ReturnTs02018-08-15T10:26:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$1.88$2.36$0.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.88$1.59$5.07$4.66$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$1.11$1.19$4.61$5.03$0.41
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.58$2.06$3.60$4.07$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$3.04$1.31$4.29$6.72$2.43
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.26$4.43$1.84$4.75$4.71$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.18$1.39$1.80$4.85$4.28$0.57
2016Detailed filing. Detailed filing data is available for this year.$3.62$2.39$1.22$5.06$4.83$0.23
2015Detailed filing. Detailed filing data is available for this year.$3.73$2.74$1.00$4.82$4.90$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.05$3.85$1.20$4.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$3.44$1.32$4.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$3.13$1.25$3.94