RENEWABLE FUELS ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: RENEWABLE FUELS ASSOCIATION (EIN 52-1203707)
Tax period: 2021-10-01 to 2022-09-30
Filed: 2023-08-10
IRS object ID: 202302229349301305
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule C
Schedule D
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-08-10T09:33:27-05:00	ReturnTs
Tax Period End	2022-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	420714325	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RSM US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	230 N ELM ST STE 1100	AddressLine1Txt
City	GREENSBORO	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27401	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521203707	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RENEWABLE FUELS ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RENE	BusinessNameControlTxt
Phone	6365942283	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16024 MANCHESTER ROAD 101	AddressLine1Txt
City	ELLISVILLE	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63011	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GEOFFREY C COOPER	PersonNm
Person Title	CEO/PRESIDENT	PersonTitleTxt
Phone	6365942283	PhoneNum
Signature	2023-08-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	GEOFFREY	PersonFirstNm
Person Last	COOPER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMANDA E WATERHOUSE	PreparerPersonNm
PTIN	P02014004	PTIN
Phone	3362724551	PhoneNum
Preparation	2023-08-07	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GEOFFREY C COOPER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16024 MANCHESTER ROAD 101	AddressLine1Txt
City	ELLISVILLE	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63011	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,717,767	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.ETHANOLRFA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1980	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	ORGANIZATION PROVIDES EDUCATIONAL ACTIVITIES TO PUBLIC INDUSTRY AND GOVERNMENT CONCERNING	ActivityOrMissionDesc
Voting Members Governing Body	40	VotingMembersGoverningBodyCnt
Voting Members Independent	39	VotingMembersIndependentCnt
Total Employee	18	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$592,878	PYContributionsGrantsAmt
CY Contributions Grants	$397,041	CYContributionsGrantsAmt
PY Program Service Revenue	$5,981,370	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,128,837	CYProgramServiceRevenueAmt
PY Investment Income	$286	PYInvestmentIncomeAmt
CY Investment Income	$2,975	CYInvestmentIncomeAmt
PY Other Revenue	$188,286	PYOtherRevenueAmt
CY Other Revenue	$188,914	CYOtherRevenueAmt
PY Total Revenue	$6,762,820	PYTotalRevenueAmt
CY Total Revenue	$6,717,767	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,462,822	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,489,512	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,228,610	PYOtherExpensesAmt
CY Other Expenses	$3,158,474	CYOtherExpensesAmt
PY Total Expenses	$7,691,432	PYTotalExpensesAmt
CY Total Expenses	$6,647,986	CYTotalExpensesAmt
PY Revenues Less Expenses	-$928,612	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$69,781	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,944,429	TotalAssetsBOYAmt
Total Assets EOY	$2,458,234	TotalAssetsEOYAmt
Total Liabilities BOY	$1,409,804	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$891,223	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,534,625	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,567,011	NetAssetsOrFundBalancesEOYAmt
Mission	ORGANIZATION PROVIDES EDUCATIONAL ACTIVITIES TO THE PUBLIC, INDUSTRY, AND GOVERNMENT CONCERNING THE PRODUCTION, DISTRIBUTION, AND USE OF RENEWABLE FUELS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDED MEMBERS WITH NUMEROUS REPORTS AND STUDIES ON PUBLIC POLICY, ECONOMIC IMPACTS, AND PUBLIC HEALTH AND THE ENVIRONMENT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	PROVIDE MEMBERS WITH WEEKLY UPDATES ON TECHNICAL, LEGISLATIVE, MARKETING, CO-PRODUCTS, VEHICLES, AND OTHER AREAS RELATED TO RENEWABLE FUELS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	THE RFA'S ANNUAL INDUSTRY OUTLOOK IS PRODUCED AND PROVIDES THE PUBLIC WITH INFORMATION REGARDING THE RENEWABLE FUELS INDUSTRY.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	24	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	18	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	40	GoverningBodyVotingMembersCnt
Independent Voting Member	39	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MATTHEW FINLEY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6365942283	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16024 MANCHESTER ROAD 101	AddressLine1Txt
City	ELLISVILLE	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63011	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
GEOFFREY C COOPER
PRESIDENT AND CEO	40.00	5.00	Yes (X)	Yes (X)	$477,388	$0	$92,299
JEANNE MCCAHERTY
CHAIRPERSON	1.00		Yes (X)	Yes (X)	$0	$0	$0
ERIK HUSCHITT
VICE CHAIR	1.00		Yes (X)	Yes (X)	$0	$0	$0
MIKE JERKE
TREASURER	1.00		Yes (X)	Yes (X)	$0	$0	$0
RICK SCHWARCK
SECRETARY	3.00		Yes (X)	Yes (X)	$0	$0	$0
NEAL KEMMET
DIRECTOR	1.00		Yes (X)		$0	$0	$0
BOB CARLSON
DIRECTOR	1.00		Yes (X)		$0	$0	$0
ERIC MCAFEE
DIRECTOR	1.00		Yes (X)		$0	$0	$0
RANDALL DOYAL
DIRECTOR UNTIL 6/30/2022	1.00		Yes (X)		$0	$0	$0
THOMAS HARWOOD
DIRECTOR	1.00		Yes (X)		$0	$0	$0
JIM LEITING
DIRECTOR UNTIL 1/31/2022	1.00		Yes (X)		$0	$0	$0
DAVID ZIMMERMAN
DIRECTOR	1.00		Yes (X)		$0	$0	$0
LYLE SCHLYER
DIRECTOR	1.00		Yes (X)		$0	$0	$0
RYAN DROOK
DIRECTOR	1.00		Yes (X)		$0	$0	$0
CHAD FRIESE
DIRECTOR	1.00		Yes (X)		$0	$0	$0
STEVE MARKHAM
DIRECTOR UNTIL 1/31/2022	1.00		Yes (X)		$0	$0	$0
SEAN BRODERICK
DIRECTOR	1.00		Yes (X)		$0	$0	$0
MICK HENDERSON
DIRECTOR	1.00		Yes (X)		$0	$0	$0
SCOTT MUNDT
DIRECTOR	1.00		Yes (X)		$0	$0	$0
CARL SITZMANN
DIRECTOR UNTIL 2/28/2022	1.00		Yes (X)		$0	$0	$0
JONATHAN COSBY
DIRECTOR	1.00		Yes (X)		$0	$0	$0
BILL PRACHT
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
TIM CESAREK
DIRECTOR	1.00		Yes (X)		$0	$0	$0
DAVE SOVEREIGN
DIRECTOR	1.00		Yes (X)		$0	$0	$0
MARK RICKETTS
DIRECTOR	1.00		Yes (X)		$0	$0	$0
JEFF OESTMANN
DIRECTOR	1.00		Yes (X)		$0	$0	$0
GARY ANDERSON
DIRECTOR	1.00		Yes (X)		$0	$0	$0
BRIAN KLETSCHER
DIRECTOR	1.00		Yes (X)		$0	$0	$0
SETH HARDER
DIRECTOR	1.00		Yes (X)		$0	$0	$0
DAVE VANDERGRIEND
DIRECTOR	1.00		Yes (X)		$0	$0	$0
CHUCK WOODSIDE
DIRECTOR	1.00		Yes (X)		$0	$0	$0
ERIC MOSBEY
DIRECTOR	1.00		Yes (X)		$0	$0	$0
PRESTIN READ
DIRECTOR	1.00		Yes (X)		$0	$0	$0
CHRIS WILSON
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
THOMAS CORLE
DIRECTOR	1.00		Yes (X)		$0	$0	$0
BOB PASMA
DIRECTOR UNTIL 9/30/2022	1.00		Yes (X)		$0	$0	$0
DELAYNE JOHNSON
DIRECTOR	1.00		Yes (X)		$0	$0	$0
DANA LEWIS
DIRECTOR UNTIL 9/15/2022	1.00		Yes (X)		$0	$0	$0
ERIC BAUKOL
DIRECTOR	1.00		Yes (X)		$0	$0	$0
WALT WENDLAND
DIRECTOR	1.00		Yes (X)		$0	$0	$0
BRIAN PASBRIG
DIRECTOR	1.00		Yes (X)		$0	$0	$0
TONY LEIDING
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
DENNIS BALAKIAN
DIRECTOR UNTIL 9/30/2022	1.00		Yes (X)		$0	$0	$0
TIM WINTERS
DIRECTOR	1.00		Yes (X)		$0	$0	$0
DEREK PEINE
DIRECTOR	1.00		Yes (X)		$0	$0	$0
EDWARD S HUBBARD
GENERAL COUNSEL AND VP, GOV'T AFFAIRS	40.00				$255,750	$0	$74,057	Yes (X)
ROBERT WHITE
VP, INDUSTRY RELATIONS	40.00				$240,417	$0	$59,137	Yes (X)
TROY BREDENKAMP
SR. VP, GOVERNMENT & PUBLIC AFFAIRS	40.00				$216,264	$0	$55,292	Yes (X)
KELLY DAVIS
VP, REGULATORY AFFAIRS	40.00				$192,500	$0	$62,186	Yes (X)
SCOTT RICHMAN
CHIEF ECONOMIST	40.00				$195,583	$0	$68,163	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,577,902	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$411,134	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	10	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PILLSBURY WINTHROP SHAW PITTMAN
PO BOX 601240	CHARLOTTE	NC	28260	LEGAL	$939,840
JIM MASSIE & PARTNERS LLC
700 PENNSYLVANIA AVE SE SUITE 510	WASHINGTON	DC	20003	CONSULTING	$150,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$397,041	AllOtherContributionsAmt
Total Contributions	$397,041	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBER DUES	900099	$6,092,337	$6,092,337
SPONSORSHIPS	900099	$36,500	$36,500

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,128,837	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,975	TotalRevenueColumnAmt
Exclusion	$2,975	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SUBLEASE INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$188,914	TotalRevenueColumnAmt
Exclusion	$188,914	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$188,914	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,717,767	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,128,837	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$191,889	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$588,011	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,023,052	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$284,350	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$438,793	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$155,306	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$267,737	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$99,909	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$337,498	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$339,076	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,618	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$60,608	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$483,145	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$187,083	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$172,669	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$64,742	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$20,851	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
TAXES	$250,104
RESEARCH AND TECHNICAL	$347,460
PROGRAMS SERVICES	$200,000
DUES & SUBSCRIPTIONS	$85,435

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$170,539	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,647,986	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,300,403	BOYAmt
EOY	$1,883,368	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$93,404	BOYAmt
EOY	$32,848	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$207	BOYAmt
EOY	$1,361	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$235,040	BOYAmt
EOY	$198,508	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$976,845	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$928,760	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$86,657	BOYAmt
EOY	$48,085	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$68,000	BOYAmt
EOY	$68,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$160,718	BOYAmt
EOY	$226,064	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,944,429	BOYAmt
EOY	$2,458,234	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,143,681	BOYAmt
EOY	$717,713	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$51,341	BOYAmt
EOY	$31,941	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$214,782	BOYAmt
EOY	$141,569	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,409,804	BOYAmt
EOY	$891,223	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,534,625	BOYAmt
EOY	$1,567,011	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,534,625	BOYAmt
EOY	$1,567,011	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,944,429	BOYAmt
EOY	$2,458,234	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$69,781	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$37,395	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RENEWABLE FUELS ASSOCIATION PAC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16024 MANCHESTER ROAD SUITE 101	AddressLine1Txt
City	ELLISVILLE	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63011	ZIPCd

Field	Value	IRS element (for citing)
EIN	455016558	EIN

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$6,092,337	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$1,190,969	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$1,190,969	NonDeductibleLbbyngPltclTotAmt
Taxable	$1,190,969	TaxableAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	ADMINISTRATIVE AND SET-UP COSTS PART I-C CONTINUATON FOR INCOMPLETE NAME/ADDRESS INFORMATION: RENEWABLE FUELS ASSOCIATION PAC 425 3RD ST., SW, STE 1150 WASHINGTON, DC 20024	ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$637,920	OtherCostOrOtherBasisAmt
Depreciation	$626,451	DepreciationAmt
Book Value	$11,469	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$318,925	OtherCostOrOtherBasisAmt
Depreciation	$302,142	DepreciationAmt
Book Value	$16,783	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$20,000	OtherCostOrOtherBasisAmt
Depreciation	$167	DepreciationAmt
Book Value	$19,833	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$48,085	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM RENEWABLE FUELS FOUNDATION	$220,471
DUE FROM PAC	$417
DEFERRED RENT - SUBLEASE	$3,785
DUE FROM EMPLOYEE	$1,391

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$226,064	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
DEFERRED RENT	$46,299
FLEXIBLE SPENDING LIABILITY	$530
SECURITY DEPOSIT	$31,500
CAPITAL LEASE LIABILITY	$8,382
DUE TO RENEWABLE FUELS FOUNDATION	$54,858

Field	Value	IRS element (for citing)
Total Liability	$141,569	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,717,767	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$6,717,767	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,717,767	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,685,381	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$37,395	OtherExpensesIncludedAmt
Expenses Not Reported	$37,395	ExpensesNotReportedAmt
Expenses Subtotal	$6,647,986	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,647,986	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

RFA IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, RFA HAS, IN COMPLIANCE WITH THE OMNIBUS BUDGET RECONCILIATION ACT OF 1993, SELECTED THE PROXY TAX ALTERNATIVE IN LIEU OF ADVISING ITS MEMBERS THAT A PORTION OF THEIR DUES IS NOT DEDUCTIBLE. FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021, THE LOBBYING TAX EXPENSE IS REFLECTED IN THE TAXES EXPENSE LINE ITEM IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. THE ASSOCIATION FOLLOWS THE PROVISIONS OF THE FASB ASC TOPIC, ACCOUNTING FOR INCOME TAXES. THIS TOPIC REQUIRES THE ASSOCIATION TO RECOGNIZED OR DISCLOSE ANY TAX POSITIONS THAT WOULD RESULT IN UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION HAS NO POSITIONS THAT WOULD REQUIRE DISCLOSURE OR RECOGNITION UNDER THIS TOPIC.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

PAC EXPENSES 37,395.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GEOFFREY C COOPER
PRESIDENT AND CEO	$402,388	$0	$75,000	$0	$0	$0	$60,750	$0	$32,191	$0	$570,329	$0	$0	$0
EDWARD S HUBBARD
GENERAL COUNSEL AND VP, GOV'T AFFAIR	$248,750	$0	$7,000	$0	$0	$0	$37,313	$0	$37,386	$0	$330,449	$0	$0	$0
ROBERT WHITE
VP, INDUSTRY RELATIONS	$231,417	$0	$9,000	$0	$0	$0	$34,725	$0	$25,054	$0	$300,196	$0	$0	$0
TROY BREDENKAMP
SR. VP, GOVERNMENT & PUBLIC AFFAIRS	$216,264	$0	$0	$0	$0	$0	$19,988	$0	$35,786	$0	$272,038	$0	$0	$0
SCOTT RICHMAN
CHIEF ECONOMIST	$195,583	$0	$0	$0	$0	$0	$29,625	$0	$39,180	$0	$264,388	$0	$0	$0
KELLY DAVIS
VP, REGULATORY AFFAIRS	$187,500	$0	$5,000	$0	$0	$0	$28,125	$0	$34,703	$0	$255,328	$0	$0	$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	ROBERT WHITE	PersonNm
Relationship With Org	KEY EMPLOYEE REPORTED IN PART VII	RelationshipWithOrgTxt
Loan Purpose	PERSONAL CHARGES ON RFA CREDIT CARD	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$1,361	OriginalPrincipalAmt
Balance Due	$1,361	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	0	BoardOrCommitteeApprovalInd
Written Agreement	0	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$1,361	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION BYLAWS GIVE PRODUCER MEMBERS THE RIGHT TO VOTE.
FORM 990, PART VI, SECTION A, LINE 7A	THE PRODUCER MEMBERS HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS FOR THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7B	THE VOTING MEMBERS HAVE THE RIGHT TO SUSPEND THE RULES OF ORDER DEFINED IN THE ORGANIZATION'S BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S PRESIDENT AND TREASURER REVIEWED THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	IF A CONFLICT OF INTEREST ARISES, THE PRESIDENT MAY USE HIS DISCRETION ON RESOLVING THE SITUATION INTERNALLY OR INVOLVING A THIRD PARTY WHEN NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15	THE PRESIDENT'S COMPENSATION IS REVIEWED EVERY THREE YEARS BY THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE REVIEWS THE PRESIDENT'S CURRENT WRITTEN CONTRACT TO DETERMINE IF IT SHOULD BE RENEWED. IF/WHEN THE CONTRACT IS RENEWED, IT IS SIGNED BY THE COMPENSATION COMMITTEE CHAIR OR THE BOARD CHAIRMAN. THE MOST RECENT CONTRACT REVIEW WAS DONE IN OCTOBER 2021. THE PRESIDENT DETERMINES THE SALARY FOR REMAINING INDIVIDUALS AND THE BOARD OF DIRECTORS REVIEWS THE FINAL TOTAL COMPENSATION AMOUNT WHILE REVIEWING THE ANNUAL BUDGET.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART XI, LINE 9:	PAC EXPENSES -37,395.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
RENEWABLE FUELS FOUNDATION
10624 MANCHESTER RD STE 101	ELLISVILLE	MO	63011	521450070	FINANCIAL SUPPORT FOR VARIOUS EDUCATIONAL STUDIES	DC	501(C)(3)	LINE 12A, I	RENEWABLE FUELS ASSOCIATION	Yes (1)
RENEWABLE FUELS ASSOCIATION PAC
10624 MANCHESTER RD STE 101	ELLISVILLE	MO	63011	455016558	POLITICAL CAMPAIGN ACTIVITIES	DC	527		RENEWABLE FUELS ASSOCIATION	Yes (1)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
RENEWABLE FUELS FOUNDATION
D	$220,471	FMV
RENEWABLE FUELS FOUNDATION
E	$54,858	FMV