2026-01-23T11:08:43-06:00 2025-03-31 920370318 REDPATH AND COMPANY LLC 400 ROBERT ST N SUITE 1600 ST PAUL MN 55101 990 2024-04-01 410777936 CEREALS & GRAINS ASSOCIATION CERE 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 AMY HOPE CEO 6514547250 2026-01-15 1 0 CATHY LYDON CPA P03217215 6514267000 2026-01-15 2024 2025-03-06 01:10:19Z AMY HOPE 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 1143861 0 X WWW.CEREALSGRAINS.ORG X 1915 MN SCIENTIFIC ORGANIZATION OF MEMBERS WHO ARE SPECIALISTS IN THE USE OF CEREAL GRAINS IN FOOD. 7 7 0 120 0 0 186767 0 921519 807804 45312 49437 310482 285548 1464080 1142789 0 4600 0 0 1787332 1598854 0 0 0 -331647 -285259 1455685 1318195 8395 -175406 2722667 2400596 1361114 1153968 1361553 1246628 X ADVANCE INNOVATION ACROSS THE BROAD DISCIPLINES OF CEREAL GRAIN SCIENCE THROUGH RESEARCH, EDUCATION, COLLABORATION, TECHNICAL SERVICE, AND ADVOCACY. 0 0 231534 4600 249131 ANNUAL AND REGIONAL MEETINGS AND EDUCATION COURSES PROVIDE FORUMS FOR THE DISCUSSION OF CURRENT RESEARCH DATA. 214895 0 86176 MEMBER SERVICES PROVIDES A VARIETY OF SERVICES AND EDUCATION TO MEMBERS IN GRAIN SCIENCE. 170004 0 261763 CHECK SERVICES PROVIDE AN ANALYTICAL SERVICE FOR LABORATORIES IN THE CEREAL PROCESSING INDUSTRY. THE AACC INTERNATIONAL CHECK SAMPLE PROGRAM IS AN IMPORTANT QUALITY TOOL FOR FOOD-TESTING LABORATORIES WORLDWIDE. THE PROGRAM ENABLES SUBSCRIBERS TO ASSESS AND STRENGTHEN QUALITY STANDARDS BY EVALUATING THE ACCURACY AND CONSISTENCY OF THEIR RESULTS. 137620 0 496282 JOURNALS, BOOKS AND PUBLICATIONS ARE AVAILABLE TO INDIVIDUALS, INCLUDING LIBRARIES, INSTITUTIONS AND BUSINESSES. 137620 0 496282 754053 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 MN X CEREALS & GRAINS ASSOCIATION 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 X DEIRDRE E ORTIZ PAST PRESIDENT 1.00 X 0 0 0 JENNIFER S ROBINSON PRESIDENT 1.00 X X 0 0 0 LAUREN RENEE BREWER PRESIDENT ELECT 1.00 X X 0 0 0 ANDREIA BIANCHINI HEUBNER DIRECTOR-AT-LARGE 1.00 X 0 0 0 SEAN FINNIE DIRECTOR-AT-LARGE 1.00 X 0 0 0 RAY SHILLITO DIRECTOR-AT-LARGE 1.00 X 0 0 0 JOSH WEAVER TREASURER 1.00 X X 0 0 0 AMY HOPE EXECUTIVE DIRECTOR VP 19.00 X 131723 0 26155 LAURA MCGRADY VP OF FINANCE 15.00 X 64790 0 18135 196513 0 44290 1 0 1 0 0 CHECK SERVICES 541990 261763 261763 ANNUAL AND REGIONAL ME 541990 249131 249131 APPROVED PRODUCTS 541990 195219 195219 MEMBERSHIP DUES 541990 86176 86176 SUBSCRIPTIONS 541900 13715 13715 1800 1800 807804 49437 49437 220188 220188 40603 1072 39531 39531 25829 25829 25829 1142789 1093352 0 49437 4600 4600 240929 240929 1047542 261481 786061 220265 62708 157557 90118 18929 71189 8441 1613 6828 28356 28356 5108 5108 49326 20086 29240 2530 2530 60249 23694 36555 164836 1985 162851 638 638 99212 4137 95075 10749 5409 5340 231534 231534 17880 1298 16582 CHECK SAMPLE SERVICE 112336 112336 DUES AND SUBSCRIPTIONS 3630 179 3451 BAD DEBT 1418 1418 REIMBURSEMENT -1103648 -1103648 22146 896 21250 1318195 754053 564142 0 54528 10432 483805 178626 105936 87680 127456 117175 1684879 1789374 266063 217309 2722667 2400596 447815 395680 567693 454608 345606 303680 1361114 1153968 X 295449 96163 1066104 1150465 1361553 1246628 2722667 2400596 -175406 60481 0 X 0 1 X 1 0 X 108989 159752 169195 186767 0 624703 1190484 1053706 1261866 1233008 1094424 5833488 1299473 1213458 1431061 1419775 1094424 6458191 0 0 0 6458191 38231 49085 45372 45312 49437 227437 38231 49085 45372 45312 49437 227437 1337704 1262543 1476433 1465087 1143861 6685628 0.96600 0.95600 0.03400 0.04400 X 323387 17544 340931 291594 31793 323387 302995 -11401 291594 300870 2125 302995 233668 67202 300870 0.11050 0.37830 0.51120 0 0 0 RIGHT TO USE LEASE ASSET 217309 217309 FUNDS HELD FOR OTHERS 71409 RIGHT TO USE LIABILITY 232271 303680 X 1199234 60481 60481 1138753 5108 -1072 4036 1142789 1314159 1072 1072 1313087 5108 5108 1318195 PART V, LINE 4: SCHOLARSHIPS AND SIMILAR ASSISTANCE. PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSTION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ASSOCIATION HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE THAN LIKELY STANDARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT INCOME 60,481. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -1,072. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,072. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSE 5,108. 0 0 0 0 0 0 0 0 0 AMY HOPE EXECUTIVE DIRECTOR VP 131723 0 0 0 0 0 10601 0 15554 0 157878 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 CEREALS & GRAINS ASSOCIATION IS A MEMBER ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP VOTES ON THE INCOMING BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B MAJOR DECISIONS IMPACTING THE ORGANIZATIONAL STRUCTURE NEED TO BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. THE BOARD DOES HAVE THE AUTHORITY TO CREATE A COMMITTEE IF NEEDED. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE TREASURER OF THE ORGANIZATION. ONCE THE TREASURER'S REVIEW IS COMPLETE, THE 990 IS EMAILED TO EACH VOTING MEMBER FOR THEIR REVIEW. THE 990 IS ALSO PLACED ON THE INTERNAL BOARD WEBSITE FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, THE BOARD MEMBERS DISCUSS THE CONFLICT OF INTEREST POLICY PRIOR TO SIGNING THE CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION B, LINE 15 AN OUTSIDE CONSULTANT, UTILIZING A VARIETY OF SURVEYS, PROVIDES RANGE RECOMMENDATION TO THE BOARD WHO THEN APPROVES COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS THEIR BYLAWS, STRATEGIC PLAN AND OTHER INFORMATION AVAILABLE ON THEIR WEBSITE. THE CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE NOT AVAILABLE ON THEIR WEBSITE BUT WOULD BE AVAILABLE UPON REQUEST. FORM 990, PARTS VII AND IX RELATIONSHIP WITH UNRELATED CHARITABLE ORGANIZATIONS: CEREALS & GRAINS ASSOCIATION (CGA) HAS A RELATIONSHIP WITH THE AMERICAN PHYTOPATHOLOGICAL SOCIETY (APS). APS IS A CHARITABLE NONPROFIT CORPORATION WHICH IS NOT CONSIDERED TO BE A "RELATED ORGANIZATION" AS DEFINED BY IRS INSTRUCTIONS. CGA AND APS SHARE STAFF AND FACILITIES. ALL SHARED STAFF ARE EMPLOYEES OF APS EFFECTIVE 1/1/2021. SHARED COSTS ARE ALLOCATED BETWEEN THE TWO ORGANIZATIONS. COMPENSATION INFORMATION REPORTED HEREIN IS CGA'S SHARE. APS'S SHARE IS REPORTED ON ITS FORM 990. SHARED STAFF ARE ALSO ALLOCATED TO SEVERAL OTHER SIMILAR UNRELATED CHARITABLE NONPROFIT CORPORATIONS. COSTS ARE ALLOCATED TO THOSE ORGANIZATIONS AND ARE PRESENTED AS REIMBURSED COSTS ON THE STATEMENT OF FUNCTIONAL EXPENSES (PART IX). THIS STATEMENT HAS BEEN ADDED REGARDING THE LATE FILING OF FORM 990 FOR ABOVE-LISTED ORGANIZATION FOR THE FISCAL YEAR ENDED MARCH 31, 2025. WE RESPECTFULLY REQUEST ABATEMENT OF LATE FILING PENALTIES FOR REASONABLE CAUSE, PURSUANT TO IRC SECTION 6652(C). WE BELIEVE OUR ORGANIZATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN MEETING OUR FILING OBLIGATIONS. WE ENGAGE A CPA FIRM TO ASSIST IN THE PREPARATION AND FILING OF OUR ANNUAL FORM 990 AND RELATED EXTENSIONS. FOR SEVERAL YEARS WE HAVE RECEIVED DEPENDABLE AND CONSISTENT SERVICE FROM THIS CPA FIRM, AND RELY ON THEM IN GOOD FAITH TO ASSIST US IN TIMELY FILING OF THE FORM 990 EXTENSION EACH YEAR. INFORMATION WAS PROVIDED TO THE CPA FIRM WITH SUFFICIENT TIME TO PREPARE AND SUBMIT AN EXTENSION FOR FYE 3.31.2025 FORM 990 BY THE INITIAL DUE DATE OF AUGUST 15, 2025; AND THE EXTENSION WAS UPLOADED WITHIN FILING SOFTWARE BY THE CPA FIRM FOR ELECTRONIC FILING ON AUGUST 4, 2025, WELL AHEAD OF THE DUE DATE (SEE E-FILE UPLOAD AND REJECTION REPORT, ENCLOSED). DUE TO AN ADMINISTRATIVE ERROR, THE EXTENSION WAS NOT SUBMITTED THROUGH THE FILING SOFTWARE UNTIL AFTER THE FILING DEADLINE. WE WERE UNAWARE OF THIS ERROR AND BELIEVED THE RELATED EXTENSIONS WERE FILED AS NEEDED. WE UNDERSTAND THE CPA FIRM EXPERIENCED A COORDINATION ISSUE WITHIN THEIR WORK MANAGEMENT SYSTEM WHICH LED TO THE INADVERTENT LATE SUBMISSION OF THE EXTENSION; IN THE FIRM'S SEVERAL YEARS OF SERVICE TO OUR ORGANIZATION, THIS IS THE FIRST SUCH ISSUE THAT HAS RESULTED IN A MISSED FILING. IT IS ALWAYS OUR INTENTION TO MEET IRS FILING REQUIREMENTS, AND THE FAILURE TO EXTEND WAS NEITHER INTENTIONAL NOR THE RESULT OF WILLFUL NEGLECT. WE UNDERSTAND THAT IT IS OUR RESPONSIBILITY TO ENSURE TIMELY AND COMPLETE FILING OF OUR TAX RETURNS, AND HAVE IMPLEMENTED A PROCESS GOING FORWARD TO MONITOR DUE DATES, COMPLETION, AND IRS ACCEPTANCE OF ALL REQUIRED FORMS PRIOR TO THEIR DUE DATES. WE APPRECIATE YOUR TIME AND CONSIDERATION OF THIS REQUEST. BASED ON THE REASONABLE CAUSE ABOVE, WE RESPECTFULLY REQUEST ABATEMENT OF FAILURE-TO-FILE PENALTIES, PURSUANT TO IRS REASONABLE CAUSE STANDARDS UNDER IRC SECTION 6652(C). UNDER PENALTIES OF PERJURY, I DECLARE TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE INFORMATION CONTAINED IN THIS LETTER AND ACCOMPANYING DOCUMENTS IS TRUE, CORRECT, AND COMPLETE.THANK YOU FOR YOUR CONSIDERATION.SINCERELY,AMY HOPECEO