Civic Intelligence

National Pecan Shellers & Processors Association

990 • Fiscal year 2020 • EIN 36-6112600

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 06, 2021

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

80th percentile

0.22x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.16x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

27th percentile

-13%

Higher net margin than 27% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

8th percentile

-39%

Faster asset growth than 8% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

55th percentile

-16%

Faster revenue growth than 55% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$264,221

Down $170,265 (-39%) from 2019

Net Assets

Up

$206,177

Up $75,394 (+58%) from 2019

Liabilities

Down

$58,044

Down $245,659 (-81%) from 2019

Revenue

Down

$359,787

Down $69,116 (-16%) from 2019

Expenses

Down

$407,037

Down $264,752 (-39%) from 2019

Net Income

Up

-$47,250

Up $195,636 (+81%) from 2019

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

2020

Assets$264,221
Liabilities$58,044
Net Assets$206,177

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

2020

Revenue$359,787
Expenses$407,037
Net Income-$47,250
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 6, 2021
Return Version
2019v5.2
Gross Receipts
$359,787
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$241,670$162,584▼ $79,086
Cash and Non-Interest-Bearing Accounts$176,151$97,780▼ $78,371
Accounts Receivable$9,417$2,191▼ $7,226
Prepaid Expenses and Deferred Charges$582$0▼ $582
Total Assets$434,486$264,221▼ $170,265
Other Assets Total$6,666$1,666▼ $5,000
Liabilities
Deferred Revenue$241,539$57,260▼ $184,279
Accounts Payable and Accrued Expenses$62,164$784▼ $61,380
Total Liabilities$303,703$58,044▼ $245,659
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$113,646$169,068▲ $55,422
Net Assets With Donor Restrictions$17,137$37,109▲ $19,972
Total Net Assets Fund Balance$130,783$206,177▲ $75,394
Total Liabilities and Net Assets / Fund Balance$434,486$264,221▼ $170,265
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jasper Sanfilippo JrChair
Dan YorkImmediate Past Chair
Steve ZaffaranoVice Chair
Ben KingDirector
Dan ZedanDirector
David SalopekDirector
Deborah Walden-rallsDirector
Jeff WornDirector
Kortney ChaseDirector
Lalo MedinaDirector
Rl WhaleyDirector
Seaborn DellDirector
Will EasterlinDirector
Chris HarrellSecretary
Alex WilsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Kellen CompanyManagement3200 WINDY HILL RD SE NO 600W, Atlanta, GA 30339$241,361
Revenue and Support

Revenue Composition

Contributions and Grants
$170,778
Program Service Revenue
$188,095
Investment Income
$914
Other Revenue
$0
Change in Net Assets
$-47,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$407,037
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---$150,000
Conferences and Meetings---$52,891
Fees for Services Legal---$5,637
Fees for Services Accounting---$4,795
All Other Expenses---$3,600
Other Expenses---$2,306
Travel---$2,296
Insurance---$2,281
Information Technology---$1,026
Total Functional Expenses$0$0$0$407,037
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 35% controlled entity
No
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's bylaws were amended.

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 & Processors
EIN
36-6112600
Phone
4042523663
Address
3200 WINDY HILL RD SE NO 600W, ATLANTA, GA 30339

Signing Officer

Name
Russ Lemieux
Title
Authorized Agent
Phone
8436642330
Signed
2021-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jasper Sanfilippo Jr
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 STE 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 association'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 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 Appendix389 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/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS FOR SPECIA
IRS990/ProgramServiceRevenueGrp/Desc1MID WINTER MEETING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0154520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt133575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0154520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt133575
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0196144
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02360
IRS990/PYOtherExpensesAmt0671789
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0230399
IRS990/PYRevenuesLessExpensesAmt0-242886
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0671789
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0428903
IRS990/ReconcilationRevenueExpnssAmt0-47250
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0241670
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162584
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0170778
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 ASSOCIATION'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 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'S BYLAWS WERE AMENDED.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0434486
IRS990/TotalAssetsEOYAmt0264221
IRS990/TotalAssetsGrp/BOYAmt0434486
IRS990/TotalAssetsGrp/EOYAmt0264221
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0170778
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0407037
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0303703
IRS990/TotalLiabilitiesEOYAmt058044
IRS990/TotalLiabilitiesGrp/BOYAmt0303703
IRS990/TotalLiabilitiesGrp/EOYAmt058044
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130783
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0206177
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0188095
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0914
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0188095
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0359787
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0434486
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0264221
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02296
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSS LEMIEUX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AUTHORIZED AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08436642330
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL PECAN SHELLERS & PROCESSORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
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/PreparerFirmGrp/PreparerFirmEIN0581460137
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAMS BENATOR & LIBBY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01040 CROWN POINTE PKWY STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030338
ReturnHeader/PreparerPersonGrp/PhoneNum07705120500
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A NASH CPA
ReturnHeader/ReturnTs02021-08-10T13:20:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

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
2020Detailed filing. Detailed filing data is available for this year.$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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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