2024-02-05T13:04:59-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2022-07-01 132614920 SUGAR ASSOCIATION INC SUGA 2027851122 1310 L STREET NW 400 WASHINGTON DC 200054383 P COURTNEY GAINE PRESIDENT & CHIEF EXECUTIVE OFFICER 2027851122 2024-02-01 1 P COURTNEY GAINE 999009999 0 ROBERT WILLIAMS P01345960 5712279500 2024-02-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z P COURTNEY GAINE 1310 L STREET NW 400 WASHINGTON DC 200054383 5505331 0 X WWW.SUGAR.ORG X 1943 DE ENHANCE CONSUMER UNDERSTANDING AND CONFIDENCE OF SUGAR'S ROLE IN A BALANCED DIET. 20 19 6 20 0 0 0 0 3578179 4158407 2080 48285 86096 86096 3666355 4292788 40550 141586 0 0 1188637 1327458 0 0 0 2664957 2825229 3894144 4294273 -227789 -1485 3829408 4958043 1077070 2204604 2752338 2753439 X THE SUGAR ASSOCIATION IS THE SCIENTIFIC VOICE OF THE U.S. SUGAR INDUSTRY. WE MAKE A DIFFERENCE BY RESPONSIBLY SUPPORTING SCIENTIFIC RESEARCH AND SHARING OUR KNOWLEDGE TO ENHANCE CONSUMER UNDERSTANDING AND CONFIDENCE IN THE ROLE THAT REAL SUGAR PLAYS IN A NUTRITIOUS, BALANCED AND ENJOYABLE DIET. 0 0 ENGAGEMENTWE TELL THE STORY OF SUGAR, ITS PEOPLE AND THE RICH HISTORY OF OUR PROUD INDUSTRY. WE SHARE RESOURCES FOR MEMBERS TO USE IN THEIR COMMUNITIES AND PROVIDE UPDATES ABOUT THE LATEST ISSUES FACING SUGAR. WE ARE ALSO HERE TO SHARE OUR KNOWLEDGE OF SUGAR TO HELP PEOPLE UNDERSTAND THE ROLE SUGAR PLAYS IN A NUTRITIOUS, BALANCED AND ENJOYABLE DIET, BUT THAT IS NOT ALL. PROFESSIONALS IN EDUCATION, NUTRITION, HEALTH AND FOOD LOOK TO US AS A KNOWLEDGEABLE RESOURCE ON SUGAR AND RELY ON THE INTEGRITY OF OUR INFORMATION TO SHAPE DIETARY ADVICE, HEALTH PROGRAMS, RECIPE FORMULATIONS AND MORE. WE BELIEVE SUGAR IS BEST ENJOYED IN BALANCE. SCIENCETHROUGHOUT OUR HISTORY WE HAVE EMBRACED SCIENTIFIC RESEARCH AND INNOVATION TO LEARN AS MUCH AS POSSIBLE ABOUT SUGAR, DIET AND HEALTH. WE WORK TO LEARN MORE EVERY DAY BY TRANSPARENTLY SUPPORTING NEW RESEARCH THAT HELPS US UNDERSTAND FOOD, NUTRITION AND THE ROLE SUGAR PLAYS IN OUR EVOLVING EATING HABITS. TO BE A SOURCE OF CREDIBLE, TRANSPARENT SCIENTIFIC INFORMATION AND MAKE SURE OUR MATERIALS AND COMMUNICATIONS ARE GROUNDED IN THE LATEST SCIENTIFIC RESEARCH, WE'RE ALWAYS REVIEWING NEW AND EXISTING RESEARCH, REVIEWS AND POSITION STATEMENTS. POLICYWE WORK TO ENSURE POLICIES ARE GROUNDED IN STRONG SCIENCE, AND WE ACTIVELY SUPPORT POLICIES THAT ARE. WE PARTICIPATE IN THIS PROCESS BY PROVIDING PUBLIC COMMENTS ABOUT PROPOSED RULES AND REGULATIONS AND SHARING INFORMATION WITH FEDERAL AGENCIES ABOUT THE SCIENCE OF SUGAR AND HEALTH, AND THE MULTIFACETED ROLE OF SUGAR IN NUTRIENT-DENSE FOODS AND AN OVERALL BALANCED DIET. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 1 6 1 0 0 0 0 0 0 0 0 0 0 X 20 19 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ANDREW FISKE 2027851122 1310 L STREET NW SUITE 400 WASHINGTON DC 20005 P COURTNEY GAINE PRESIDENT & CEO 40.00 X X 496025 0 56149 MIKE GORRELL CHAIRMAN 0.50 X X 0 0 0 TOM ASTRUP VICE CHAIRMAN 0.50 X X 0 0 0 JOHN MCCREEDY SECRETARY 0.50 X X 0 0 0 MATT HOFFMAN TREASURER 0.50 X X 0 0 0 ERIK BENSON DIRECTOR (AS OF 2/23) 0.50 X 0 0 0 PEPE FANJUL JR DIRECTOR 0.50 X 0 0 0 MARK FLEGENHEIMER DIRECTOR (THRU 5/23) 0.50 X 0 0 0 PAUL FRY DIRECTOR 0.50 X 0 0 0 RICK GERSTENBERGER DIRECTOR (THRU 2/23) 0.50 X 0 0 0 MIKE GREEAR DIRECTOR 0.50 X 0 0 0 ADAM HERFORD DIRECTOR (AS OF 2/23) 0.50 X 0 0 0 NEIL JUHNKE DIRECTOR (AS OF 5/23) 0.50 X 0 0 0 LAMAR ISAAK DIRECTOR 0.50 X 0 0 0 JIM NELSON DIRECTOR (THRU 2/23) 0.50 X 0 0 0 PETER O'MALLEY DIRECTOR 0.50 X 0 0 0 RODNEY PERRY DIRECTOR 0.50 X 0 0 0 PAUL SCHLAGEL DIRECTOR 0.50 X 0 0 0 PARKS SHACKELFORD DIRECTOR 0.50 X 0 0 0 BRYAN SIMON DIRECTOR (AS OF 2/23) 0.50 X 0 0 0 JIM SIMON DIRECTOR 0.50 X 0 0 0 ROB SPROULL DIRECTOR 0.50 X 0 0 0 RANDY ROMERO DIRECTOR (THRU 2/23) 0.50 X 0 0 0 KURT WICKSTROM DIRECTOR 0.50 X 0 0 0 ANDREW FISKE VP, FINANCE AND OPERATIONS 40.00 X 213741 0 24341 CAMPBELL SHUFORD DIRECTOR, NUTRITION POLICY 40.00 X 137120 0 18205 JENNY MARTIN SENIOR DIRECTOR, COMMUNICATION 40.00 X 103611 0 13772 950497 0 112467 4 0 1 0 REPEQUITY LLC 1211 CONNECTICUT AVE NW STE 250 WASHINGTON DC 20036 DIGITAL MARKETING SERVICES 375312 OLSSON FRANK WEEDA TERMAN BODE 2000 PENNSYLVANIA AVE NW STE 300 WASHINGTON DC 20036 POLICY CONSULTANTS 184835 2 MEMBERSHIP DUES 900099 4158407 4158407 4158407 44055 44055 86096 0 86096 86096 86096 1216773 1212543 4230 4230 4230 4292788 4158407 0 134381 X 121586 20000 825416 383770 28014 28867 61391 35934 32087 1221213 405151 61394 93097 297264 74609 128632 103667 32367 EXHIBITS AND MATERIALS 146017 MEMBERSHIP DUES/SPONSOR 123915 JOURNALS AND REPORTS 66750 MISCELLANEOUS EXPENSES 2468 664 4294273 1796882 670561 99880 0 72664 143218 874161 533101 442266 341060 1364494 2495757 53222 1307447 3829408 4958043 484042 418662 593028 1785942 1077070 2204604 X 2752338 2753439 2752338 2753439 3829408 4958043 -1485 2586 0 X 0 1 X 1 0 0 1 1 4158407 -308493 -308493 83168 -391661 554802 253169 301633 253109 213682 39427 66250 66250 0 341060 SECURITY DEPOSIT 31161 ACCRUED SUBLEASE INCOME 15801 DEFERRED COMPENSATION PLAN 20500 ACCRUED INTEREST 8774 RIGHT-OF-USE ASSETS - OPERATING LEASES 1231211 1307447 CAPITAL LEASE OBLIGATIONS PAYABLE 7289 DEFERRED RENT/INCENTIVES 20921 LEASE LIABILITY - OPERATING, NET 1737232 DEFERRED COMPENSATION LIABILITY 20500 1785942 X 4295374 2586 2586 4292788 0 4292788 4294273 0 4294273 0 4294273 PART X, LINE 2: THE ASSOCIATION IS CLASSIFIED FOR TAX PURPOSES AS A "TRADE ASSOCIATION" UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. NO INCOME TAX LIABILITY HAS RESULTED TO DATE FROM THE ASSOCIATION'S TAX STATUS. THE ASSOCIATION FOLLOWS THE POLICY FOR UNCERTAINTY IN INCOME TAXES TO BE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO UNCERTAIN INCOME TAX POSITIONS WERE IDENTIFIED FOR THE YEARS ENDING JUNE 30, 2023 AND 2022. 1 NORTH AMERICA 0 0 GRANTMAKING 20000 0 0 0 0 0 0 20000 0 20000 NORTH AMERICA RESEARCH GRANT 20000 WIRE TRANSFER 0 N/A CASH 1 0 0 0 0 0 0 0 PART I, LINE 2: WE RECEIVE SEMI-ANNUAL PROGRESS REPORTS AT A MINIMUM AND ALSO RECEIVE UPDATES ON SIGNIFICANT MILESTONES AS THEY OCCUR (I.E. DATA COLLECTION COMPLETED, RESEARCH AWARD RECEIVED, RESEARCH SUBMITTED FOR PRESENTATION OR FOR PUBLICATION). PART III ACCOUNTING METHOD: 1 AMERICAN SOCIETY FOR NUTRITION 9211 CORPORATE BLVD ROCKVILLE MD 20850 311507752 501(C)(3) 95758 0 N/A N/A RESEARCH GRANT HOME BAKING ASSOCIATION 2931 SW GAINSBORO RD TOPEKA KS 66614 362422312 501(C)(6) 7828 0 N/A N/A EDUCATIONAL PROJECTS NATIONAL CONSUMERS LEAGUE 1701 K ST NW SUITE 1200 WASHINGTON DC 20006 530242038 501(C)(3) 12500 0 N/A N/A TRUMPETER SPONSOR 2 1 PART I, LINE 2: WE RECEIVE SEMI-ANNUAL PROGRESS REPORTS AT A MINIMUM AND ALSO RECEIVE UPDATES ON SIGNIFICANT MILESTONES AS THEY OCCUR (I.E. DATA COLLECTION COMPLETED, RESEARCH AWARD RECEIVED, RESEARCH SUBMITTED FOR PRESENTATION OR FOR PUBLICATION). FOR SPONSORSHIPS, WE EITHER REVIEW AND APPROVE THE END PRODUCT RESULTING FROM THE SPONSORSHIP OR ATTEND THE ASSOCIATED EVENT THE SPONSORSHIP IS INTENDED FOR. X X X X 0 0 0 P COURTNEY GAINE PRESIDENT & CEO 410000 0 86025 0 0 0 44688 0 11461 0 552174 0 0 0 ANDREW FISKE VP, FINANCE AND OPERATIONS 198464 0 15277 0 0 0 15973 0 8368 0 238082 0 0 0 CAMPBELL SHUFORD DIRECTOR, NUTRITION POLICY 127184 0 9936 0 0 0 10915 0 7290 0 155325 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY, IN EACH YEAR BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, DESIGNATE AND APPOINT FROM THEIR NUMBER AN EXECUTIVE COMMITTEE TO CONSIST OF NOT LESS THAN FOUR NOR MORE THAN TWELVE DIRECTORS IN ADDITION TO THE PRESIDENT, WHO SHALL BE AN EX-OFFICIO MEMBER. ALL POWERS OF THE BOARD OF DIRECTORS SHALL, WHEN THE BOARD IS NOT IN SESSION AND UNLESS OTHERWISE PROVIDED BY LAW OR SPECIFICALLY PROVIDED BY THE BYLAWS OR BY RESOLUTION OF THE MEMBERS OF THE BOARD OF DIRECTORS, BE VESTED IN, AND MAY BE EXERCISED BY, THE EXECUTIVE COMMITTEE; PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE POWER TO ELECT MEMBERS TO OR EXPEL MEMBERS FROM THE ASSOCIATION; TO FILL VACANCIES IN THE BOARD OF DIRECTORS; TO ADOPT BUDGETS; TO FIX THE AMOUNT TO BE PAID TO THE ASSOCIATION BY THE MEMBERS, OR THE TIME FOR THE PAYMENT OF SUCH AMOUNTS; TO AMEND THESE BYLAWS; TO REMOVE ANY MEMBER OF THE EXECUTIVE OR ANY OTHER COMMITTEE; TO AMEND THE ARTICLES OF INCORPORATION; TO RESTATE THE ARTICLES OF INCORPORATION; TO ADOPT A PLAN OF MERGER OR PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; TO AUTHORIZE THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE ASSOCIATION; TO AUTHORIZE THE VOLUNTARY DISSOLUTION OF THE ASSOCIATION OR TO REVOKE PROCEEDINGS THEREFORE; TO ADOPT A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE ASSOCIATION; OR TO AMEND, ALTER OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED, OR REPEALED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 SUSTAINING MEMBERS SHALL BE PERSONS, FIRMS, PARTNERSHIPS, ASSOCIATIONS, OR CORPORATIONS ENGAGED IN THE PRODUCTION, PROCESSING, OR REFINING OF CANE OR BEET SUGAR WHICH MARKET ALL, OR A SUBSTANTIAL PART, OF THEIR PRODUCTION IN THE UNITED STATES AND WHO ARE PARTIES TO AGREEMENTS WITH THE ASSOCIATION PROVIDING FOR CONTRIBUTIONS TO THE SUPPORT OF ALL THE ASSOCIATION'S ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 7A THE NUMBER OF DIRECTORS SHALL BE ESTABLISHED BY THE MEMBERS AND MAY BE INCREASED OR DECREASED BY THE MEMBERS AT THE ANNUAL MEETING OF THE MEMBERS; PROVIDED THAT, THE MEMBERS SHALL ELECT TO THE BOARD OF DIRECTORS A DIRECTOR NOMINATED BY EACH SUSTAINING MEMBER. DIRECTORS SHALL BE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS (OR AT A SPECIAL MEETING CALLED FOR THE PURPOSE IN LIEU OF THE ANNUAL MEETING) AS FOLLOWS: DIRECTORS SHALL BE ELECTED BY THE VOTE OF THE MAJORITY OF THE SUSTAINING MEMBERS PRESENT AT THE MEETING. THE DIRECTORS SHALL ELECT A CHAIRMAN FROM THEIR NUMBER WHO SHALL PRESIDE AT MEETINGS OF THE BOARD OF DIRECTORS AND SHALL HAVE SUCH OTHER DUTIES AS FROM TIME TO TIME SHALL BE CONFERRED UPON HIM BY THE BOARD OF DIRECTORS. THE DIRECTORS SHALL ALSO ELECT A VICE-CHAIRMAN FROM AMONG THEIR NUMBER WHO SHALL PRESIDE IN THE ABSENCE OF THE CHAIRMAN. THE CHAIRMAN AND VICE-CHAIRMAN SHALL SERVE A TWO YEAR TERM PROVIDED THEY CONTINUE ELIGIBILITY TO SERVE IN ADDITION TO ANY TERM IN FILLING THE UNEXPIRED TERM OF ANY PREDECESSOR IN THESE OFFICES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON DATA PROVIDED BY AND INPUT FROM THE ORGANIZATION'S MANAGEMENT TEAM. ONCE THE DRAFT OF THE RETURN IS AVAILABLE, THE FORM 990 IS REVIEWED BY THE PRESIDENT/CEO AND EXECUTIVE COMMITTEE WITH CHANGES BEING COMMUNICATED AND INCORPORATED INTO THE FILING. THE DRAFT RETURN IS CIRCULATED TO THE FULL BOARD. THE RETURN IS THEN SIGNED BY THE PRESIDENT/CEO. FORM 990, PART VI, SECTION B, LINE 12C THE ENTIRE BOARD OF DIRECTORS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY CONFIRMING THE ABSENCE OF ANY CONFLICTS. THEY ARE ALSO REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY AT THE SPRING BOARD MEETING. THE LEGAL COUNSEL IS TASKED WITH REVIEWING CONFLICTS IF THEY ARISE. IF A CONFLICT OF INTEREST DOES ARISE, THE MEMBER WILL BE ASKED TO RECUSE THEMSELVES FROM THE DISCUSSIONS OR VOTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR DETERMINING THE SALARY OF THE CEO/PRESIDENT. COMPENSATION IS REVIEWED ANNUALLY AS PART OF THE PERFORMANCE REVIEW PROCESS. WHEN ADJUSTING COMPENSATION, PERFORMANCE IS CONSIDERED, COMPARABILITY DATA IS UTILIZED, AND DOCUMENTATION OF THE PROCESS IS RETAINED. THE SAME PROCESS IS USED FOR ANY OTHER OFFICERS AND KEY EMPLOYEES. THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION WAS 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G COMMUNICATIONS AND MARKETING CONSULTANTS 610,600. RESEARCH CONSULTANTS 89,707. IT CONSULTANTS 29,842. PAYROLL SERVICES 15,284. TEMPORARY HELP 3,259. RECRUITING SERVICES 259. POLICY AND SCIENCE CONSULTANTS 472,262.