Civic Intelligence

Georgia Fruit & Vegetable Growers Association Inc

EIN 58-2256615 • 501(c)5 • Lagrange, GA

Profile

Advancing the interests of the fruit & vegetable growing industry

PO Box 2945Lagrange, GA 30241-0061

www.gfvga.org

Siviq Scores

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

Liabilities / Assets

98th percentile

0.81x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

0.50x

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

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

Net Margin

13th percentile

-7.8%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

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

Asset Growth

6th percentile

-14%

Faster asset growth than 6% of similar nonprofits.

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

Revenue Growth

44th percentile

4.5%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$1,273,444

Down $207,310 (-14%) from 2023

Liabilities

Down

$1,026,968

Down $26,711 (-2.5%) from 2023

Net Assets

Down

$246,476

Down $180,599 (-42%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin13th percentile

Revenue

Up

$2,070,499

Up $89,361 (+4.5%) from 2023

Expenses

Up

$2,231,288

Up $245,747 (+12%) from 2023

Net Income

Down

-$160,789

Down $156,386 (-3552%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $498,475Liabilities 2010: $365,207Net Assets 2010: $133,2682010Assets 2011: $519,934Liabilities 2011: $359,431Net Assets 2011: $160,5032011Assets 2012: $692,387Liabilities 2012: $407,654Net Assets 2012: $284,7332012Assets 2013: $862,567Liabilities 2013: $552,085Net Assets 2013: $310,4822013Assets 2014: $933,409Liabilities 2014: $675,715Net Assets 2014: $257,6942014Assets 2015: $1,155,308Liabilities 2015: $830,759Net Assets 2015: $324,5492015Assets 2016: $1,235,649Liabilities 2016: $862,883Net Assets 2016: $372,7662016Assets 2017: $1,229,297Liabilities 2017: $776,231Net Assets 2017: $453,0662017Assets 2018: $1,395,804Liabilities 2018: $881,913Net Assets 2018: $513,8912018Assets 2019: $1,382,408Liabilities 2019: $873,515Net Assets 2019: $508,8932019Assets 2020: $1,146,551Liabilities 2020: $645,713Net Assets 2020: $500,8382020Assets 2021: $1,427,945Liabilities 2021: $953,708Net Assets 2021: $474,2372021Assets 2022: $1,459,856Liabilities 2022: $1,040,761Net Assets 2022: $419,0952022Assets 2023: $1,480,754Liabilities 2023: $1,053,679Net Assets 2023: $427,0752023Assets 2024: $1,273,444Liabilities 2024: $1,026,968Net Assets 2024: $246,4762024

Highlighted filing

2024

Assets$1,273,444
Liabilities$1,026,968
Net Assets$246,476
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $790,9992010Expenses 2011: $788,6342011Revenue 2012: $1,037,063Expenses 2012: $912,833Net Income 2012: $124,2302012Revenue 2013: $1,012,889Expenses 2013: $987,140Net Income 2013: $25,7492013Revenue 2014: $1,030,330Expenses 2014: $1,083,118Net Income 2014: -$52,7882014Revenue 2015: $1,454,842Expenses 2015: $1,362,243Net Income 2015: $92,5992015Revenue 2016: $1,463,599Expenses 2016: $1,415,382Net Income 2016: $48,2172016Revenue 2017: $1,538,347Expenses 2017: $1,458,047Net Income 2017: $80,3002017Revenue 2018: $1,555,059Expenses 2018: $1,492,702Net Income 2018: $62,3572018Revenue 2019: $1,588,420Expenses 2019: $1,593,418Net Income 2019: -$4,9982019Revenue 2020: $1,355,496Expenses 2020: $1,369,680Net Income 2020: -$14,1842020Revenue 2021: $1,258,266Expenses 2021: $1,304,508Net Income 2021: -$46,2422021Revenue 2022: $1,761,984Expenses 2022: $1,778,162Net Income 2022: -$16,1782022Revenue 2023: $1,981,138Expenses 2023: $1,985,541Net Income 2023: -$4,4032023Revenue 2024: $2,070,499Expenses 2024: $2,231,288Net Income 2024: -$160,7892024

Highlighted filing

2024

Revenue$2,070,499
Expenses$2,231,288
Net Income-$160,789
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
$1,273,444
Liabilities
$1,026,968
Net assets
$246,476
Revenue
$2,070,499
Expenses
$2,231,288
Net income
-$160,789
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$1.03$0.25$2.07$2.23$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.48$1.05$0.43$1.98$1.99$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.46$1.04$0.42$1.76$1.78$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.95$0.47$1.26$1.30$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.15$0.65$0.50$1.36$1.37$0.01
2019Summary only. Only limited summary data is available for this year.$1.38$0.87$0.51$1.59$1.59$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.88$0.51$1.56$1.49$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.78$0.45$1.54$1.46$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.24$0.86$0.37$1.46$1.42$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.83$0.32$1.45$1.36$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.68$0.26$1.03$1.08$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.55$0.31$1.01$0.99$0.03
2012Summary only. Only limited summary data is available for this year.$0.69$0.41$0.28$1.04$0.91$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.36$0.16$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.37$0.13$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 6, 2025
Return Version
2024v5.0
Gross Receipts
$2,401,181
Mission and Program Overview

Mission

Advancing the interests of the fruit & vegetable growing industry.

Advancing the interests of the fruit & vegetable growing industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$681,114$513,672▼ $167,442
Prepaid Expenses and Deferred Charges$426,851$469,918▲ $43,067
Accounts Receivable$124,853$186,712▲ $61,859
Investments in Publicly Traded Securities$231,101$94,077▼ $137,024
Land, Buildings, and Equipment, Net$16,835$9,065▼ $7,770
Total Assets$1,480,754$1,273,444▼ $207,310
Liabilities
Deferred Revenue$742,378$906,924▲ $164,546
Accounts Payable and Accrued Expenses$311,301$120,044▼ $191,257
Total Liabilities$1,053,679$1,026,968▼ $26,711
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$427,075$246,476▼ $180,599
Total Net Assets Fund Balance$427,075$246,476▼ $180,599
Total Liabilities and Net Assets / Fund Balance$1,480,754$1,273,444▼ $207,310

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,065$29,785$38,850
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Drew EcholsPresident
Ashley FowlerDirector
Casey Cox KerrDirector
Cliff RinerDirector
Dick MinorDirector
Jamie BrannenDirector
Karla ThompsonDirector
Lee DickeyDirector
Lindy SavelleDirector
Ryder GodfreyDirector
Charles HallExecutive Di
Chris ButtsExecutive Vi
Aries HaygoodPast Preside
Austin HamiltonSecond Vice
Bill BrimSecretary/tr
Sam WatsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$322,274
Program Service Revenue
$1,666,490
Investment Income
$45,200
Other Revenue
$36,535
All Other Contributions
$322,274
Change in Net Assets
$-160,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,231,288
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
Conferences and Meetings$766,555--$766,555
Fees for Services Management$214,727$117,971-$332,698
Fees for Services Other$37,108--$37,108
All Other Expenses$1,273$25,252-$26,525
Fees for Services Accounting-$23,800-$23,800
Information Technology-$11,592-$11,592
Office Expenses-$11,120-$11,120
Other Expenses$10,395--$10,395
Depreciation Depletion-$7,770-$7,770
Insurance-$2,849-$2,849
Total Functional Expenses$2,030,934$200,354$0$2,231,288
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

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$7,440
Total Nondeductible Lobbying and Political Cost$7,440
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Charles HallExecutive DirSee Part VNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The organization contracts with association services group, llc for the performance of all management related functions. The organization has no employees.”

Form 990, Page 6, Part VI, Line 7A

“The officers and directors are elected by the membership at its annual meeting. Prior to the annual business meeting the president appoints a nominating committee which will nominate three directors to replace the three directors whose terms are expiring. The nominating committee also nominates a president, first vice-president, second vice-president, and a secretary-treasurer. Following the report of the nominating committee, the president calls for additional nominations from the floor at the annual meeting. The members shall elect directors and officers from the nominated persons by majority vote of the members present. The board appoints a member to fill an officer or director vacancy until a successor has been elected at the next regular meeting of the members.”

Form 990, Page 6, Part VI, Line 7B

“Decisions subject to approval of grower members include the following: - election of officers and directors - removal of officers and directors - compensation of board members. The bylaws state that no officer shall occupy any position in the association on regular salary.”

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

“The organization provides a copy of the form 990 to each board member for approval prior to filing”

Form 990, Page 6, Part VI, Line 15A

“No director or officer receives compensation from the association. The fee for the management company is approved annually by the board.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Georgia Fruit & Vegetable Growers
EIN
58-2256615
Phone
7068459085
Address
PO BOX 2945, LAGRANGE, GA 30241-0061

Signing Officer

Name
Bill Brim
Title
Secretary/treasurer
Phone
7068459085
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Brim
Formed
1997
Legal Domicile
Ga
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
75

Preparer

Firm
Long & Long CPA Pc
Address
201 CHURCH STREET, LAGRANGE, GA 30240-2711
Preparer
Wesley E Long Jr CPA
Phone
7068847331
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“NEWSLETTER ADVERTISING”

Financial Statement Notes

Schedule D, Page 3, Part X

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, gfvga may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended december 31, 2024.”

Raw XML AppendixShowing 400 of 434 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/TitleTxt4PAST PRESIDE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, GFVGA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CHARLES HALL
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SEE PART V
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0CHARLES HALL, THE EXECUTIVE DIRECTOR OF THE ORGANIZATION, IS A CONSULTANT FOR ASSOCIATION SERVICES GROUP, LLC, THE MANAGEMENT COMPNAY THAT IS CONTRACTED TO PROVIDE ALL MANAGEMENT AND RELATED SERVICES FOR THE ORGANIZATION. CHARLES HALL IS NOT A MEMBER OF THE GOVERNING BODY, BUT HE IS SHOWN AS AN OFFICER SINCE HE IS THE PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE GOVERNING BODY FOR SUPERVISING THE MANAGEMENT,ADMINISTRATION, AND OPERATION OF THE ORGANIZATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONTRACTS WITH ASSOCIATION SERVICES GROUP, LLC FOR THE PERFORMANCE OF ALL MANAGEMENT RELATED FUNCTIONS. THE ORGANIZATION HAS NO EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS AND DIRECTORS ARE ELECTED BY THE MEMBERSHIP AT ITS ANNUAL MEETING. PRIOR TO THE ANNUAL BUSINESS MEETING THE PRESIDENT APPOINTS A NOMINATING COMMITTEE WHICH WILL NOMINATE THREE DIRECTORS TO REPLACE THE THREE DIRECTORS WHOSE TERMS ARE EXPIRING. THE NOMINATING COMMITTEE ALSO NOMINATES A PRESIDENT, FIRST VICE-PRESIDENT, SECOND VICE-PRESIDENT, AND A SECRETARY-TREASURER. FOLLOWING THE REPORT OF THE NOMINATING COMMITTEE, THE PRESIDENT CALLS FOR ADDITIONAL NOMINATIONS FROM THE FLOOR AT THE ANNUAL MEETING. THE MEMBERS SHALL ELECT DIRECTORS AND OFFICERS FROM THE NOMINATED PERSONS BY MAJORITY VOTE OF THE MEMBERS PRESENT. THE BOARD APPOINTS A MEMBER TO FILL AN OFFICER OR DIRECTOR VACANCY UNTIL A SUCCESSOR HAS BEEN ELECTED AT THE NEXT REGULAR MEETING OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS SUBJECT TO APPROVAL OF GROWER MEMBERS INCLUDE THE FOLLOWING: - ELECTION OF OFFICERS AND DIRECTORS - REMOVAL OF OFFICERS AND DIRECTORS - COMPENSATION OF BOARD MEMBERS. THE BYLAWS STATE THAT NO OFFICER SHALL OCCUPY ANY POSITION IN THE ASSOCIATION ON REGULAR SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO EACH BOARD MEMBER FOR APPROVAL PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DIRECTOR OR OFFICER RECEIVES COMPENSATION FROM THE ASSOCIATION. THE FEE FOR THE MANAGEMENT COMPANY IS APPROVED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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