Civic Intelligence

Association of Official Seed Certifying

EIN 37-0712507 • 501(c)5 • Clayton, GA

Profile

The association is an international educational and scientific organization whose members are responsible for promoting seed quality and certification.

420 Maes Way DriveClayton, GA 30525

www.aosca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.34x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

0.88x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

14%

Higher net margin than 65% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$137,891

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 32.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

81st percentile

18%

Faster asset growth than 81% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

24%

Faster revenue growth than 84% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$1,101,616

Up $164,227 (+18%) from 2023

Liabilities

Up

$378,617

Up $101,860 (+37%) from 2023

Net Assets

Up

$722,999

Up $62,367 (+9.4%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin65th percentile

Revenue

Up

$430,379

Up $82,471 (+24%) from 2023

Expenses

Up

$368,009

Up $25,506 (+7.4%) from 2023

Net Income

Up

$62,370

Up $56,965 (+1054%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $803,258Liabilities 2011: $191,529Net Assets 2011: $611,7292011Assets 2012: $821,716Liabilities 2012: $210,386Net Assets 2012: $611,3302012Assets 2013: $820,192Liabilities 2013: $194,192Net Assets 2013: $626,0002013Assets 2014: $816,248Liabilities 2014: $192,336Net Assets 2014: $623,9122014Assets 2015: $844,076Liabilities 2015: $217,105Net Assets 2015: $626,9712015Assets 2016: $816,094Liabilities 2016: $169,732Net Assets 2016: $646,3622016Assets 2017: $867,517Liabilities 2017: $212,011Net Assets 2017: $655,5062017Assets 2018: $868,820Liabilities 2018: $198,105Net Assets 2018: $670,7152018Assets 2019: $896,446Liabilities 2019: $225,373Net Assets 2019: $671,0732019Assets 2020: $999,669Liabilities 2020: $238,906Net Assets 2020: $760,7632020Assets 2021: $1,086,600Liabilities 2021: $284,796Net Assets 2021: $801,8042021Assets 2022: $931,278Liabilities 2022: $276,051Net Assets 2022: $655,2272022Assets 2023: $937,389Liabilities 2023: $276,757Net Assets 2023: $660,6322023Assets 2024: $1,101,616Liabilities 2024: $378,617Net Assets 2024: $722,9992024

Highlighted filing

2024

Assets$1,101,616
Liabilities$378,617
Net Assets$722,999
Open 2024 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,030,3522011Expenses 2012: $1,078,9882012Revenue 2013: $697,883Expenses 2013: $683,213Net Income 2013: $14,6702013Revenue 2014: $598,292Expenses 2014: $592,995Net Income 2014: $5,2972014Revenue 2015: $579,628Expenses 2015: $567,114Net Income 2015: $12,5142015Revenue 2016: $551,000Expenses 2016: $558,656Net Income 2016: -$7,6562016Revenue 2017: $563,102Expenses 2017: $561,926Net Income 2017: $1,1762017Revenue 2018: $600,862Expenses 2018: $567,529Net Income 2018: $33,3332018Revenue 2019: $570,618Expenses 2019: $600,846Net Income 2019: -$30,2282019Revenue 2020: $417,504Expenses 2020: $328,724Net Income 2020: $88,7802020Revenue 2021: $337,086Expenses 2021: $296,045Net Income 2021: $41,0412021Revenue 2022: $250,179Expenses 2022: $362,719Net Income 2022: -$112,5402022Revenue 2023: $347,908Expenses 2023: $342,503Net Income 2023: $5,4052023Revenue 2024: $430,379Expenses 2024: $368,009Net Income 2024: $62,3702024

Highlighted filing

2024

Revenue$430,379
Expenses$368,009
Net Income$62,370
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,101,616
Liabilities
$378,617
Net assets
$722,999
Revenue
$430,379
Expenses
$368,009
Net income
$62,370
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.38$0.72$0.43$0.37$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.28$0.66$0.35$0.34$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.28$0.66$0.25$0.36$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.28$0.80$0.34$0.30$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.24$0.76$0.42$0.33$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.23$0.67$0.57$0.60$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.20$0.67$0.60$0.57$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.21$0.66$0.56$0.56$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.17$0.65$0.55$0.56$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.22$0.63$0.58$0.57$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.19$0.62$0.60$0.59$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.19$0.63$0.70$0.68$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.21$0.61$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.19$0.61$1.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$430,379
Mission and Program Overview

Mission

The association is an international educational and scientific organization whose members are responsible for promoting seed quality and conducting seed certification activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$756,199$820,787▲ $64,588
Cash and Non-Interest-Bearing Accounts$88,583$176,797▲ $88,214
Accounts Receivable$63,205$87,426▲ $24,221
Intangible Assets-$12,397-
Prepaid Expenses and Deferred Charges$10,807$4,209▼ $6,598
Total Assets$937,389$1,101,616▲ $164,227
Other Assets Total$18,595--
Liabilities
Deferred Revenue$176,417$282,738▲ $106,321
Other Liabilities$88,589$87,583▼ $1,006
Accounts Payable and Accrued Expenses$11,754$8,296▼ $3,458
Total Liabilities$276,760$378,617▲ $101,857
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$660,629$722,999▲ $62,370
Total Net Assets Fund Balance$660,629$722,999▲ $62,370
Total Liabilities and Net Assets / Fund Balance$937,389$1,101,616▲ $164,227

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$22,628$22,628
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarah WilbanksCEOFT$137,891$137,891

Board Members and Trustees

NameTitle
Billy SkaggsPresident
Andrew AltishinDirector
Ken BertschDirector
Matthew YoungDirector
Michael BouckDirector
Neal FosterDirector
Doug MillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$359,895
Investment Income
$70,484
Other Revenue
$0
Change in Net Assets
$62,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$239,335
Other Expenses$128,674
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,053--$195,053
Travel$50,162--$50,162
Office Expenses$8,071$23,308-$31,379
Other Employee Benefits$27,181--$27,181
Fees for Services Accounting-$23,935-$23,935
Payroll Taxes$17,101--$17,101
Fees for Services Other$17,000--$17,000
Depreciation Depletion$6,198--$6,198
Total Functional Expenses$320,766$47,243$0$368,009
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
AGENCY LIABILITIES:WESTERN STATE AG$33,908
AGENCY LIABILITIES:NORTHERN STATES$27,100
AGENCY LIABILITIES:SOUTHERN STATES$24,710
PAYROLL LIABILITIES:AOSCA STATE TAX$1,658
PAYROLL LIABILITIES:ACCRUED FUTA$126
PAYROLL LIABILITIES:ACCRUED SUTA$81
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

“Line 6 - classes of members consist of state or governmental unit seed certifying agencies. Line 7a - members are elected to the board of directors based upon regional representation (identified as northern, southern, western and global).each region elects two members, one each year to allow for staggered terms. The board meets regularly to determine policies and programs the organiztion will adopt. Line 11b - the ceo reviews and signs the tax return for filing. Board members are asked to review the returns prior to its filing. Line 15a - the board determines the compensation for the ceo based upon data for similar roles.”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Line 12c - enforcement of conflicts policy: employees are responsible for knowing and adhereing to the association's conflict policy. It is the employee's responsibiity to adhere to and report any conflicts or perceived conflicts to their supervisor.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Association of Official Seed
EIN
37-0712507
Phone
3097360120
Address
420 MAES WAY DRIVE, CLAYTON, GA 30525

Signing Officer

Name
Sarah Wilbanks
Title
CEO
Phone
8646337879
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Wilbanks
Formed
1951
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
52

Preparer

Firm
Savant Tax & Consulting
Address
301 N BROAD ST, CLINTON, SC 29325-2305
Preparer
J Jay Peay CPA
Phone
8648334450
Raw XML Appendix325 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/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022628
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033908
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt224710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4126
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt581
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AGENCY LIABILITIES:WESTERN STATE AG
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1AGENCY LIABILITIES:NORTHERN STATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2AGENCY LIABILITIES:SOUTHERN STATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES:AOSCA STATE TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL LIABILITIES:ACCRUED FUTA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5PAYROLL LIABILITIES:ACCRUED SUTA
IRS990ScheduleD/TotalLiabilityAmt087583
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 - CLASSES OF MEMBERS CONSIST OF STATE OR GOVERNMENTAL UNIT SEED CERTIFYING AGENCIES. LINE 7A - MEMBERS ARE ELECTED TO THE BOARD OF DIRECTORS BASED UPON REGIONAL REPRESENTATION (IDENTIFIED AS NORTHERN, SOUTHERN, WESTERN AND GLOBAL).EACH REGION ELECTS TWO MEMBERS, ONE EACH YEAR TO ALLOW FOR STAGGERED TERMS. THE BOARD MEETS REGULARLY TO DETERMINE POLICIES AND PROGRAMS THE ORGANIZTION WILL ADOPT. LINE 11B - THE CEO REVIEWS AND SIGNS THE TAX RETURN FOR FILING. BOARD MEMBERS ARE ASKED TO REVIEW THE RETURNS PRIOR TO ITS FILING. LINE 15A - THE BOARD DETERMINES THE COMPENSATION FOR THE CEO BASED UPON DATA FOR SIMILAR ROLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 12C - ENFORCEMENT OF CONFLICTS POLICY: EMPLOYEES ARE RESPONSIBLE FOR KNOWING AND ADHEREING TO THE ASSOCIATION'S CONFLICT POLICY. IT IS THE EMPLOYEE'S RESPONSIBIITY TO ADHERE TO AND REPORT ANY CONFLICTS OR PERCEIVED CONFLICTS TO THEIR SUPERVISOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0368009
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0378617
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IRS990/TotalLiabilitiesGrp/EOYAmt0378617
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0722999
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt088735
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IRS990/USAddress/AddressLine1Txt01601 52ND AVENUE 1
IRS990/USAddress/CityNm0MOLINE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061265
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IRS990/WebsiteAddressTxt0WWW.AOSCA.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH WILBANKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08646337879
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION OF OFFICIAL SEED
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CERTIFYING AGENCIES INC
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0370712507
ReturnHeader/Filer/PhoneNum03097360120
ReturnHeader/Filer/USAddress/AddressLine1Txt0420 MAES WAY DRIVE
ReturnHeader/Filer/USAddress/CityNm0CLAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030525
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371774566
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAVANT TAX & CONSULTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 N BROAD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0293252305
ReturnHeader/PreparerPersonGrp/PhoneNum08648334450
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J JAY PEAY CPA
ReturnHeader/ReturnTs02025-11-05T17:03:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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