NATIONAL OILSEED PROCESSORS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL OILSEED PROCESSORS (EIN 36-2017680)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-08-13
- IRS object ID
- 202532259349302858
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-13T16:59:58-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363168081 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIKICH LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 JOHN CARLYLE STREET SUITE 500 | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362017680 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL OILSEED PROCESSORS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2028420463 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1310 L STREET NW SUITE 375 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEVIN MOGLER | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 2028420463 | PhoneNum |
| Signature | 2025-08-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JILL M BOYLE CPA | PreparerPersonNm |
| PTIN | P01246734 | PTIN |
| Phone | 7038361350 | PhoneNum |
| Preparation | 2025-08-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEVIN MOGLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1310 L STREET NW SUITE 375 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,312,928 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NOPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO CULTIVATE A THRIVING OPERATING ENVIRONMENT FOR THE U.S. OILSEED INDUSTRY | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 34 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,658,870 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,265,156 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,497 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,655 | CYInvestmentIncomeAmt |
| PY Other Revenue | $43,975 | PYOtherRevenueAmt |
| CY Other Revenue | $32,117 | CYOtherRevenueAmt |
| PY Total Revenue | $2,710,342 | PYTotalRevenueAmt |
| CY Total Revenue | $4,312,928 | 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 | $1,183,833 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,493,794 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,497,499 | PYOtherExpensesAmt |
| CY Other Expenses | $1,759,033 | CYOtherExpensesAmt |
| PY Total Expenses | $2,681,332 | PYTotalExpensesAmt |
| CY Total Expenses | $3,252,827 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $29,010 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,060,101 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,472,498 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,583,404 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,218,303 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,269,108 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,254,195 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,314,296 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CULTIVATE A THRIVING OPERATING ENVIRONMENT FOR THE U.S. OILSEED INDUSTRY THROUGH ADVOCACY AND STRATEGIC COLLABORATIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MONITORED STATUS OF ISSUES AFFECTING OILSEED GROWERS AND THE OILSEED PROCESSING INDUSTRY; SUPPORTED MARKET DEVELOPMENT FOR U.S. OILSEED PROCESSORS ACCOMPLISHED THROUGH REPRESENTATION OF ITS MEMBERS' INTERESTS IN THE AREAS OF TRADING RULES, INTERNATIONAL TRADE MATTERS, AND FEDERAL LEGISLATIVE, REGULATORY AND BIOTECHNOLOGY POLICIES. ADVOCATED FOR AN EFFICIENT GLOBAL SUPPLY CHAIN SYSTEM THROUGH EDUCATION, INFORMATION AND MARKET-BASED SOLUTIONS TO POLICYMAKERS AND TRADE NEGOTIATORS, GROWERS, CUSTOMERS, SUPPLIERS, AND GLOBAL OILSEED ORGANIZATIONS. CRITICAL PROJECTS/ISSUES INCLUDED ENHANCEMENT OF CUSTOMER RELATIONS, WITH EMPHASIS ON RELATIONSHIPS WITH NATIONAL/STATE OILSEED GROWER ORGANIZATIONS AND ANIMAL AGRICULTURAL CUSTOMERS, PUBLICATION OF MONTHLY STATISTICAL REPORT AND INDUSTRY MEETINGS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MONITORED U.S. GOVERNMENT AGENCY REGULATIONS (SUCH AS EPA, OSHA, FDA, USDA, DOE, TREASURY ) ON MATTERS AFFECTING THE OILSEED PROCESSING INDUSTRY. CRITICAL ISSUES INCLUDED FOOD/FEED SAFETY INITIATIVES, BIOFUELS POLICY, GLOBAL CLIMATE CHANGE REGULATIONS, AND SAFETY, HEALTH AND LOSS PREVENTION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MONITORED FEDERAL LEGISLATION AND INFORMED MEMBERS REGARDING STATUS OF SPECIFIC LEGISLATION; COMMUNICATED WITH LEGISLATORS AND FEDERAL AGENCIES REGARDING THE INTERESTS OF THE U.S. OILSEED PROCESSING INDUSTRY. CRITICAL ISSUES INCLUDED LEGISLATION ON BIOFUELS, FARM BILL AND CONSERVATION PROGRAMS, EXPORT CREDIT PROGRAMS, WATER RESOURCES DEVELOPMENT, INTERNATIONAL TRADE AGREEMENTS, BIOTECHNOLOGY, CLIMATE CHANGE AND RAIL INFRASTRUCTURE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | 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 | 0 | NondeductibleContributionsInd |
| 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 | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | 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 | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028420463 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 L STREET NW NO 1020 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DIEGO RASTELETTI | ||||||||
| CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| GARY CORDIER | ||||||||
| CHAIR ELECT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN GROSSMAN | ||||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TOM MALECHA | ||||||||
| PAST CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ADAM PIPER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JOE GRIFFITH | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JAKE HAYS | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JASON MARTHALER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KERRY FOGARTY | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GORDON RUSSELL | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JERAMIE WELLER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GRAYSON DANIELS | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ED PROSSER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| COREY JORGENSON | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS KERSTING | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| WALTER CRONIN | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ERIC MEEUWSEN | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KAILEE BULLER FROM 122023 | ||||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $10,792 | $0 | $0 | |||
| THOMAS A HAMMER THRU 122023 | ||||||||
| CEO | 40.00 | Yes (X) | $410,791 | $0 | $56,354 | |||
| DAVID HOVERMALE | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | $252,500 | $0 | $51,249 | Yes (X) | |||
| KATIE VASSALLI | ||||||||
| POLICY DIRECTOR | 40.00 | $216,250 | $0 | $35,572 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $890,333 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $143,175 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BURDETTE SMITH & BISH LLC | |||||
| 4114 LEGATO RD 5TH FLOOR | FAIRFAX | VA | 22033 | ACCOUNTING | $132,963 |
| KELLEY DRYE & WARREN LLP | |||||
| 3 WORLD TRADE CENTER 175 GREENWICH | NEW YORK | NY | 10007 | LEGAL | $108,587 |
| COVINGTON & BURLING | |||||
| 850 TENTH STREET NW | WASHINGTON | DC | 20001 | LEGAL | $101,513 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $4,039,117 | $4,039,117 |
| CRUSH SUBSCRIPTIONS | 900099 | $183,948 | $183,948 |
| PROJECTS AND WORKSHOPS | 900099 | $25,806 | $25,806 |
| CERTIFICATION PROGRAM | 541900 | $16,285 | $16,285 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,265,156 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,655 | TotalRevenueColumnAmt |
| Exclusion | $15,655 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $32,117 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $32,117 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,117 | TotalRevenueColumnAmt |
| Exclusion | $32,117 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,312,928 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,265,156 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $47,772 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,123,220 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,816 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,977 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,266 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,515 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,862 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,963 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $532,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,972 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,001 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,547 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,258 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,190 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,091 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,586 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,378 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DUES AND SUBSCRIPTIONS | $56,685 |
| TEMPORARY HELP | $10,500 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,252,827 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $777,175 | BOYAmt |
| EOY | $1,389,134 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $101,963 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $670,890 | BOYAmt |
| EOY | $1,161,188 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,692 | BOYAmt |
| EOY | $49,715 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $153,494 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $96,129 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,194 | BOYAmt |
| EOY | $57,365 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $919,547 | BOYAmt |
| EOY | $824,039 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,472,498 | BOYAmt |
| EOY | $3,583,404 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,088 | BOYAmt |
| EOY | $292,885 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,900 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,065,215 | BOYAmt |
| EOY | $967,323 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,218,303 | BOYAmt |
| EOY | $1,269,108 | 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 | $1,254,195 | BOYAmt |
| EOY | $2,314,296 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,254,195 | BOYAmt |
| EOY | $2,314,296 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,472,498 | BOYAmt |
| EOY | $3,583,404 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,060,101 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| 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 | $4,039,117 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $753,116 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $753,116 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $767,432 | AggregateReportedDuesNtcAmt |
| Taxable | -$14,316 | TaxableAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,625 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,340 | DepreciationAmt |
| Book Value | $5,285 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,965 | OtherCostOrOtherBasisAmt |
| Depreciation | $31,686 | DepreciationAmt |
| Book Value | $7,279 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $68,904 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,103 | DepreciationAmt |
| Book Value | $44,801 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $57,365 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $12,441 |
| RIGHT-OF-USE ASSET FOR FINANCING LEASE | $5,384 |
| RIGHT-OF-USE ASSET FOR OPERATING LEASE | $806,214 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $824,039 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED SUBLEASE RENT | $24,803 |
| LEASE LIABILITY FOR FINANCING LEASE | $8,010 |
| LEASE LIABILITY FOR OPERATING LEASE | $934,510 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $967,323 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,312,928 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,312,928 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,312,928 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,252,827 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,252,827 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,252,827 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION IS EXEMPT FROM FEDERAL AND LOCAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ON INCOME DERIVED FROM ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. THE ASSOCIATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE ASSOCIATION IS SUBJECT TO INCOME TAXES ON TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. THERE WAS NO INCOME TAXES FOR SUCH UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2024. THE ASSOCIATION HAS DETERMINED THAT, FOR THE YEAR ENDED SEPTEMBER 30, 2024, 19% OF MEMBERS' DUES ARE NON-DEDUCTIBLE FOR LOBBYING EXPENDITURES. THE ASSOCIATION HAS INCURRED NO TAXES PERTAINING TO LOBBYING FOR THE YEAR ENDED SEPTEMBER 30, 2024. THEREFORE, THESE STATEMENTS DO NOT INCLUDE A PROVISION FOR FEDERAL OR STATE TAXES. THE ASSOCIATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR UP TO THREE YEARS FROM THE DATE A COMPLETED RETURN IS FILED. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS PRIOR TO 2021. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| THOMAS A HAMMER THRU 122023 | ||||||||||||||
| CEO | $118,791 | $0 | $15,000 | $0 | $277,000 | $0 | $14,800 | $0 | $41,554 | $0 | $467,145 | $0 | $0 | $0 |
| DAVID HOVERMALE | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $242,500 | $0 | $10,000 | $0 | $0 | $0 | $9,633 | $0 | $41,616 | $0 | $303,749 | $0 | $0 | $0 |
| KATIE VASSALLI | ||||||||||||||
| POLICY DIRECTOR | $203,750 | $0 | $12,500 | $0 | $0 | $0 | $8,125 | $0 | $27,447 | $0 | $251,822 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | THOMAS A HAMMER RECEIVED $277,000 SEVERANCE PAYMENT FOR CALENDAR YEAR 2023. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION REPRESENTS 13 REGULAR MEMBER FIRMS ENGAGED IN ACTUAL PROCESSING OF OILSEEDS, AND EIGHT ASSOCIATE MEMBERS WHO ARE CONSUMERS OF OIL OR OILSEED MEAL, INCLUDING SOME REFINERS AND MIXED FEED MANUFACTURERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE AND AUDIT COMMITTEE REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED AND REPORT TO THE BOARD REGARDING ITS APPROVAL. A COPY OF THE 990 IS SENT TO THE BOARD AFTER IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | A BOARD MEMBER MUST NOTIFY THE FULL BOARD OF DIRECTORS OF ANY POSSIBLE CONFLICTS OF INTEREST IN WRITING. THE FULL BOARD VOTES TO AUTHORIZE OR REJECT A TRANSACTION OR TAKE ANY OTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND PROTECT THE ASSOCIATION'S BEST INTERESTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS, BASED UPON RECOMMENDATIONS OF THE COMPENSATION COMMITTEE, WILL DETERMINE THE PROPER COMPENSATION LEVEL FOR THE PRESIDENT AND THE APPROPRIATE SALARY POOL FOR THE OTHER NOPA EMPLOYEES. THE COMPENSATION COMMITTEE WILL BASE ITS DECISIONS ON CHANGES IN THE OVERALL MARKET WAGE LEVELS AND INFORMAL CONSIDERATIONS. EVERY THREE YEARS, THE COMPENSATION COMMITTEE WILL BASE ITS DECISIONS ON DETAILED INFORMATION FROM NOPA'S STAFF AND OTHER EXTERNAL RESOURCES REGARDING COMPARABLE COMPENSATION LEVELS, EMPLOYEE QUALIFICATIONS AND RESPONSIBILITIES. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ASSOCIATION'S BYLAWS AND FORM 990 ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION'S BYLAWS AND FORM 990 ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
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