Grain Elevator & Processing Society in Minneapolis, Minnesota (MN)

Grain Elevator & Processing Society
Employer Identification Number (EIN)	366101799
Name of Organization	Grain Elevator & Processing Society
In Care of Name	David Krejci
Address	4248 Park Glen Rd, Minneapolis, MN 55416-4758
Activities	Association of employees, Professional association, Other services or benefits to members or employees
Subsection	Business League
Ruling Date	09/2011
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$5,000,000 to $9,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$5,213,461
Amount of Income	$4,744,905
Form 990 Revenue Amount	$3,662,690
National Taxonomy of Exempt Entities (NTEE)	Community Improvement, Capacity Building: Promotion of Business

Non-representatives - add comments:

Amount of income in 2014: $4,744,905 (it was $4,531,792 in 2013)

This organization:	$4,744,905
Other organizations performing similar types of work:	$88,861

Assets in 2014: $5,213,461 (it was $4,242,137 in 2013)

This organization:	$5,213,461
Other organizations performing similar types of work:	$51,691

Expenses in 2014: $3,153,928

This organization:	$3,153,928
Other organizations performing similar types of work:	$80,127

Income to expenses ratio in 2014: 1.5

Grain Elevator & Processing Society:	1.5
Other organizations performing similar types of work:	0.8

Grants share in income in 2014: 4.9%

Grain Elevator & Processing Society:	4.9%
Other organizations performing similar types of work:	1.0%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	Yes	Yes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	No
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096			0	0
The number of Forms W-2G			0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?			Yes	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return			0	0
Did the organization file all required federal employment tax returns?			No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes	Yes
Has it filed a Form 990-T for this year?			Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?			No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?			No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?			No	No
Did the organization file Form 8886-T?			No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?			No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?			No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?			No	No
Did the organization notify the donor of the value of the goods or services provided?			No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?			No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?			No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?			No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?			No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?			No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?			No	No
Did the sponsoring organization make any taxable distributions under section 4966?			No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?			No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?			No	No
The amount of tax-exempt interest received or accrued during the year			$0	$0
Is the organization licensed to issue qualified health plans in more than one state?			No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans			$0	$0
The amount of reserves on hand			$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?			No	No
Has it filed a Form 720 to report these payments?			No	No

	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	1	0

	2011	2012	2013	2014
Statement of Revenue
Total revenue	$2,274,160	$2,544,910	$3,055,846	$3,662,690
Contributions, Gifts, Grants and Other Similar Amounts	$133,750	$134,600	$158,400	$177,750
Program Service Revenue	$2,043,103	$2,330,807	$2,670,184	$3,367,976
900004			$1,006,456	$1,468,128
900004			$739,485	$907,445
900004			$732,053	$791,478
900004			$124,900	$132,780
900004			$67,290	$68,145
All other program service revenue			$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$83,363	$75,850	$108,930	$158,938
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$1,354	$-806	$117,592	$-48,187
Gross amount from sales of assets other than inventory (Securities / Other)	$234,288 / $0	$116,250 / $0	$1,593,538 / $0	$1,034,028 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$207,139 / $25,795	$117,056 / $0	$1,475,946 / $0	$1,082,215 / $0
Gain or (loss) (Securities / Other)	$27,149 / $-25,795	$-806 / $0	$117,592 / $0	$-48,187 / $0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$12,590	$4,459	$740	$6,213
900004			$740	$6,213
All other revenue			$0	$0

	2011	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$1,902,601	$2,190,888	$3,040,414	$3,153,928
Grants and other assistance to domestic organizations and domestic governments			$500,077	$491,865
Grants and other assistance to domestic individuals			$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals			$0	$0
Benefits paid to or for members			$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0	$0
Compensation not included above, to disqualified persons			$0	$0
Other salaries and wages	$0	$0	$0	$0
Pension plan accruals and contributions			$0	$0
Other employee benefits			$0	$0
Payroll taxes	$0	$0	$0	$0
Fees for services (non-employees)
Management			$1,478,549	$1,546,992
Legal			$4,318	$4,910
Accounting			$10,950	$11,323
Lobbying			$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees			$0	$0
Other			$0	$0
Advertising and promotion			$0	$0
Office expenses			$0	$0
Information technology			$8,994	$10,911
Royalties			$0	$0
Occupancy			$0	$0
Travel			$77,102	$80,775
Payments of travel or entertainment expenses for any federal, state, or local public officials			$0	$550,966
Conferences, conventions, and meetings			$504,181	$0
Interest			$0	$0
Payments to affiliates			$0	$0
Depreciation, depletion, and amortization			$41,926	$16,499
Insurance			$14,756	$16,198
Other expenses			$118,009	$146,594
Other expenses			$96,931	$80,603
Other expenses			$55,059	$62,098
Other expenses			$54,740	$50,416
Other expenses			$74,822	$83,778

	2011	2012	2013	2014
Balance Sheet
Total assets	$3,562,289	$4,093,391	$4,242,137	$5,213,461
Cash - non-interest-bearing			$717,314	$800,476
Savings and temporary cash investments			$3,306,617	$4,198,552
Pledges and grants receivable, net			$0	$0
Accounts receivable, net			$128,994	$139,661
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees			$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations			$0	$0
Notes and loans receivable, net			$0	$0
Inventories for sale or use			$0	$0
Prepaid expenses and deferred charges			$32,432	$34,772
Land, buildings, and equipment: cost or other basis			$16,499	$0
Investments - publicly traded securities			$0	$0
Investments - other securities			$0	$0
Investments - program-related			$0	$0
Intangible assets			$0	$0
Other assets			$40,281	$40,000
Total liabilities	$761,168	$1,031,873	$1,176,812	$1,378,046
Accounts payable and accrued expenses			$41,379	$140,716
Grants payable			$0	$0
Deferred revenue			$449,915	$422,115
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability			$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons			$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)			$685,518	$815,215
Total net assets or fund balances	$2,801,121	$3,061,518	$3,065,325	$3,835,415
Unrestricted net assets			$51,433	$996,381
Temporarily restricted net assets			$3,013,892	$2,839,034
Permanently restricted net assets			$0	$0
Capital stock or trust principal, or current funds			$0	$0
Paid-in or capital surplus, or land, building, or equipment fund			$0	$0
Retained earnings, endowment, accumulated income, or other funds	$1,821,756	$2,082,153	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Retail Merchant Assn Of Tidewater Va Inc, Ta Retail Alliance	838 Granby St, Norfolk, VA 23510-2051	VA	2008-09	$17,149,516
2	San Joaquin Valley Winegrowers Association	7030 N Fruit Avenue, Fresno, CA 93711-0782	CA	2008-11	$175,202
3	441 Heritage Corridor Inc	300 North Thomas Street, Athens, GA 30601	GA	2000-07	$56,377
4	Society Of Corporate Compliance And Ethics & Health Care Compliance, Association	6500 Barrie Rd Ste 250, Minneapolis, MN 55435-2358	MN	2012-09	$26,194,787
5	Saint Paul Rivercentre Convention And Visitors Authority	175 Kellogg Blvd W Ste 502, Saint Paul, MN 55102-1227	MN	2006-07	$15,089,786
6	Minneapolis Downtown Improvement District	81 S 9th St Ste 260, Minneapolis, MN 55402-3266	MN	2009-05	$6,337,990
7	Ultraecho Ltd	2710 Briar Ct Sw, Rochester, MN 55902-1141	MN	2005-03	$1,333,459
8	Nacm North Central, Forius Nacm North Central	8441 Wayzata Blvd Ste 270, Golden Valley, MN 55426-1368	MN	2013-03	$1,097,097
9	Minnesota Metro North Tourism	10801 Town Square Drive, Blaine, MN 55449-8100	MN	2012-04	$785,713
10	United For Jobs	400 Robert St N Ste 1500, Saint Paul, MN 55101-2030	MN	2014-08	$732,000
11	St Louis Park Convention And Visitors Bureau	1660 Highway 100 S Ste 132, St Louis Park, MN 55416-1548	MN	2012-01	$729,610
12	Roseville Visitors Association	1700 Highway 36 W Ste 405, Roseville, MN 55113-4089	MN	2000-02	$646,039
13	International Alliance Of Law Firms	527 Marquette Ave Ste 1925, Minneapolis, MN 55402-1334	MN	2014-05	$559,253
14	Transformational Leadership Council	2000 Plymouth Rd Ste 300, Minnetonka, MN 55305-2335	MN	2008-04	$549,890
15	Upper Midwest Security Alliance	1360 University Ave W Ste 461, Saint Paul, MN 55104-4086	MN	2009-12	$537,787
16	Minnesota Commercial Association Of Real Estate	6800 France Ave S Suite 760, Edina, MN 55435	MN	2010-09	$469,987
17	Minnesota Bio-Fuels Association Inc	3033 Excelsior Blvd Ste 208, Minneapolis, MN 55416-4674	MN	2012-09	$455,191
18	Winona Convention And Visitors Bureau Inc	PO BOX 870, Winona, MN 55987-0870	MN	2007-01	$412,757
19	Twin Cities Diversity In Practice	500 Ids Center 80 S 8th C/O Gray Pl, Minneapolis, MN 55402	MN	2007-08	$398,432
20	Cares Ng Development Organization	8810 10th Ave N, Minneapolis, MN 55427-4319	MN	2014-12	$346,665

Number of organizations performing similar types of work

Alaska	94
Alabama	235
Arkansas	185
Arizona	346
California	1,926
Colorado	437
Connecticut	191
District of Columbia	411
Delaware	63
Florida	987
Georgia	500
Hawaii	127
Iowa	226
Idaho	137
Illinois	781
Indiana	331
Kansas	211
Kentucky	222
Louisiana	232
Massachusetts	358
Maryland	360
Maine	108
Michigan	504
Minnesota	341
Missouri	377
Mississippi	119

Montana	114
North Carolina	452
North Dakota	65
Nebraska	146
New Hampshire	92
New Jersey	401
New Mexico	156
Nevada	171
New York	967
Ohio	640
Oklahoma	208
Oregon	366
Pennsylvania	679
Rhode Island	73
South Carolina	192
South Dakota	91
Tennessee	282
Texas	1,208
Utah	166
Virginia	613
Vermont	69
Washington	451
Wisconsin	359
West Virginia	109
Wyoming	44
International	34

Total

17,957

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Grain Elevator & Processing Society	4248 Park Glen Rd, Minneapolis, MN 55416-4758	MN	2011-09	$4,744,905
Subordinate	Grain Elevator And Processing Society	300 S Spring St Ste 900, Little Rock, AR 72201	AR	2011-09	$0
Subordinate	Grain Elevator And Processing Society	2711 Centerville Rd Ste 400, Wilmington, DE 19808	DE	2011-09	$0
Subordinate	Grain Elevator And Processing Society	505 5th Ave Ste 729, Des Moines, IA 50309	IA	2011-09	$0
Subordinate	Grain Elevator And Processing Society	505 5th Ave Ste 729, Des Moines, IA 50309	IA	2011-09	$0
Subordinate	Grain Elevator And Processing Society	505 5th Ave Ste 729, Des Moines, IA 50309	IA	2011-09	$0
Subordinate	Grain Elevator And Processing Society	12550 W Explorer Dr Ste 100, Boise, ID 83713	ID	2011-09	$0
Subordinate	Grain Elevator And Processing Society	801 Adlai Stevenson Dr, Springfield, IL 62703	IL	2011-09	$0
Subordinate	Grain Elevator And Processing Society	801 Adlai Stevenson Dr, Springfield, IL 62703	IL	2011-09	$0
Subordinate	Grain Elevator And Processing Society	801 Adlai Stevenson Dr, Springfield, IL 62703	IL	2011-09	$0
Subordinate	Grain Elevator And Processing Society	251 E Ohio St Ste 500, Indianapolis, IN 46204	IN	2011-09	$0
Subordinate	Grain Elevator And Processing Society	2900 Sw Wanamaker Dr Ste 204, Topeka, KS 66614	KS	2011-09	$0
Subordinate	Grain Elevator And Processing Society	320 Somerulos St, Baton Rouge, LA 70802	LA	2011-09	$0
Subordinate	Grain Elevator And Processing Society	601 Abbot Rd, East Lansing, MI 48823	MI	2011-09	$0
Subordinate	Grain Elevator And Processing Society	380 Jackson St Ste 700, Saint Paul, MN 55101	MN	2011-09	$0
Subordinate	Grain Elevator And Processing Society	380 Jackson St Ste 700, Saint Paul, MN 55101	MN	2011-09	$0
Subordinate	Grain Elevator And Processing Society	221 Bolivar St, Jefferson City, MO 65101	MO	2011-09	$0
Subordinate	Grain Elevator And Processing Society	233 S 13th St Ste 1900, Lincoln, NE 68508	NE	2011-09	$0
Subordinate	Grain Elevator And Processing Society	233 S 13th St Ste 1900, Lincoln, NE 68508	NE	2011-09	$0
Subordinate	Grain Elevator And Processing Society	233 S 13th St Ste 1900, Lincoln, NE 68508	NE	2011-09	$0

Number of affiliated organizations

Arkansas	1
Delaware	1
Iowa	3
Idaho	1
Illinois	3
Indiana	1
Kansas	1
Louisiana	1

Michigan	1
Minnesota	3
Missouri	1
Nebraska	3
Ohio	1
Oklahoma	1
Texas	2
Washington	3