P&SP 3002 Annual Report of Live Poultry Dealers

Instructions to Complete
Annual Report of Live Poultry Dealers
Form P&SP –3002

As a sole proprietor, partner, responsible officer of a corporation, or person of authority with an LLC that
is engaged in the business of a live poultry dealer, you must file an annual report with the U.S.
Department of Agriculture’s Packers and Stockyards Program (P&SP) on Form P&SP-3002, Annual
Report of Live Poultry Dealers.
If you report on a calendar year basis, your form must be received by P&SP by April 15 each year. If you
file on a fiscal year basis, P&SP must receive your Annual Report form by 90 days after the close of your
fiscal year. Requests for additional time to file this report must be received by P&SP no later than the
applicable filing dates above. Failure to file this form may result in a fine of $110 for each day the report
is delinquent. All information must be completed on this form in its entirety. Failure to do so will
result in the form being returned incomplete. If available, you may provide independently audited
financial statements as an attachment to the fully completed annual report form.
For questions about Form P&SP-3002, or additional copies of the form, please contact the P&SP Central
Reporting Unit at 303-375-4264 or [email protected]. Forms and instructions are also on
GIPSA’s website at www.gipsa.usda.gov. Please fax the completed form to the Central Reporting Unit at
314-457-4421, email to [email protected] or mail to:
USDA P&SP
P.O. Box 110639
Aurora, CO 80042
All items with an asterisk (*) following them must be completed before submitting the form to PSP.
If the items are not completed when the firm is received, the form will be returned for completion
by the reporting firm.

SECTION-BY-SECTION INSTRUCTIONS
FORM HEADER – BUSINESS ENTITY ID
Business Entity ID should be completed using information provided by P&SP. If the information is not
already completed on the form, please contact your Regional P&SP office to obtain the number.
FORM HEADER – PREFERENCE FOR FILING
Select the method by which you prefer to receive your Annual Report; Electronic or Paper Copy. If you
select Electronic, you will no longer receive a letter and forms via the Postal Service from P&SP
reminding you that your annual report is due.
GENERAL INFORMATION -SECTION 1
Enter name, address and contact information for the entity.
ORGANIZATIONAL STRUCTURE -SECTION 2
Provide information on the organization and ownership of the firm as well as businesses controlled by
this firm.

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FINANCIAL INFORMATION – SECTION 3
Line 301: Check appropriate box.
Line 302: Enter name of bank used most often for poultry payments.
Line 303-304: Enter physical address of bank.
OPERATING INFORMATION - SECTION 4
Line 401: Check box if you slaughter poultry produced under growout contract with independent growers
for which the poultry and feed were provided by you to the grower.
Line 402: Check box if you slaughter poultry produced under marketing agreement with independent
growers. GIPSA defines a marketing agreement (also known as a marketing contract) as an agreement
in which a seller agrees to sell all or part of its poultry to a processor when price is determined by an
agreed-upon formula that may reflect live animal or carcass quality, prices paid by the processor to
other sellers at the time of delivery, publicly reported prices, or some other method where price is not
negotiated for each lot of poultry. The terms of the agreement may include other conditions affecting
the seller’s and processor’s rights and responsibilities. Terms of sale are not negotiated for individual
lots of poultry when animals are purchased through a marketing agreement. A marketing agreement
may include a commitment for the seller to deliver a specified number of birds each week, month, etc.,
or may allow the seller considerable discretion in the number of birds delivered under the agreement.
Line 403-409: Check all that apply.
Line 410: Enter the number of broiler farms with which you have a contract(s) as of the last day of the
reporting period.
Line 411-413: Check appropriate box.
Line 414-425: Enter slaughter facility name, FSIS number, address and phone number for each
slaughtering facility in the spaces provided. If more space is needed, you may attach additional sheets.
Line 426-437: Enter Feed Mill name, address, and phone number for each facility in the spaces provided.
If more space is needed, you may attach additional sheets.
TOTAL SLAUGHTER – SECTION 5
Line 501 a - c: For each category of poultry, enter number of head and number of pounds (lbs) grown
under growout contracts.
Line 502 a - c: For each category of poultry, enter number of head and number of pounds (lbs) raised
under marketing arrangement with independent grower. GIPSA defines a marketing agreement (also
known as a marketing contract) as an agreement in which a seller agrees to sell all or part of its poultry
to a processor when price is determined by an agreed-upon formula that may reflect live animal or
carcass quality, prices paid by the processor to other sellers at the time of delivery, publicly reported
prices, or some other method where price is not negotiated for each lot of poultry. The terms of the
agreement may include other conditions affecting the seller’s and processor’s rights and responsibilities.
Terms of sale are not negotiated for individual lots of poultry when animals are purchased through a
marketing agreement. A marketing agreement may include a commitment for the seller to deliver a
specified number of birds each week, month, etc., or may allow the seller considerable discretion in the
number of birds delivered under the agreement.
Line 503 a - c: For each category of poultry, enter number of head and number of pounds (lbs) grown by
your company or company-owned farm.
Line 504 a - c: For each category of poultry, enter number of head and number of pounds (lbs) live
poultry purchased during the reporting period. Include in this number fully grown birds purchased, do
not include chicks or poults purchased for raising in this number.
Line 505 a - c: Enter the sum of lines 501 through 504.
Line 506 a – c: For each category of poultry, enter number of head and number of pounds (lbs) sold live
during the reporting period.
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Line 507 a - c: For each category of poultry, enter number of head and number of pounds (lbs)
slaughtered by you for others during the reporting period.
Line 508 a – c: Subtract lines 506 from 505, add line 507; enter as Total Slaughtered.
BALANCE SHEET – SECTION 6

This section must be completed on this form. Independently audited Balance Sheets are not
accepted in lieu of a fully completed Annual Report. Include only the Assets, Liabilities and Net
Worth of the reporting Entity. If available, you may provide independently audited financial
statements as an attachment to the fully completed annual report form.
Line 601: Enter the total of your firm’s cash on hand, total book balances of all bank accounts that were
not in an overdraft position.
Line 602: Enter the dollar amount of only those accounts receivable that are due in one year or less.
Line 603: Enter notes receivable and portions of installment notes that are due in one year or less,
including those past due that are deemed likely to be collected.
Line 604: Enter the dollar value of inventory.
Line 605: Enter dollar value of other current assets not included on lines 601-604.
Line 606: Enter the sum of lines 601 through 605 as Total Current Assets.
Line 607: Enter the dollar value of your firm’s net fixed assets: property, plant and equipment net of
depreciation and amortization.
Line 608: Enter the sum of lines 606 and 607 as Total Assets.
Line 609: Enter the total dollar value of accounts payable by the firm.
Line 610: Enter the total dollar value of any other current liabilities which have not already been included
on line 609.
Line 611: Enter the sum of lines 609 and 610 as Total Current Liabilities.
Line 612: Enter the total dollar value of notes, mortgages, bonds and installments that are payable after
one year or more.
Line 613: Enter the sum of lines 611 and 612 as Total Liabilities.
Line 614: Enter the firm’s Total Net Worth.
Line 615: Enter the sum of lines 613 and 614 as Total Liabilities and Net Worth.
INCOME STATEMENT - SECTION 7
Line 701: Enter dollar amount of gross sales less sales returns and allowances as Net Sales.
Line 702: Enter the dollar amount of inventory at the beginning of the reporting period.
Line 703: Enter the dollar amount spent on poultry growouts during the reporting period if poultry was
acquired through a growout contract, or poultry grown by your company or company-owned farm. (Line
501 a – c and/or 503 a – c). Include in this number chick or poultry cost, grower payment, and any or
all of the following provided to the grower or as costs incurred as a poultry grower: feed, medication,
disinfectant, litter supplement, fuel supplement, veterinary expenses, etc.
Line 704: Enter the dollar amount of poultry procured through marketing agreements (line 502 a – c).
Line 705: Enter the dollar amount of live poultry purchased during the reporting period if you reported
live poultry purchased on line 504 a - c. Include in this number the cost of poultry purchased for
slaughter, i.e. fully grown birds. Do not include chick or poultry cost in this number.
Line 706: Enter the dollar amount of all other purchases during the reporting period.
Line 707: Enter the sum of lines 702 through 706.
Line 708: Enter the dollar amount of inventory at the end of the reporting period.
Line 709: Subtract line 708 from line 707; enter as the Total Cost of Sales.
Line 710: Subtract line 709 from line 701; enter the difference as Gross Profit.
Line 711: Enter the dollar amount of manufacturing expenses incurred during the reporting period.
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Line 712: Enter the dollar amount of all General and Administrative expenses incurred during the
reporting period.
Line 713: Enter the dollar value of depreciation and amortization during the reporting period.
Line 714: Enter the sum of lines 711 through 713 as Total Operating Expenses.
Line 715: Subtract line 714 from line 710; enter the difference as Operating Income (+) or Loss (-).
Line 716: Enter any adjustments to operating income; enter deductions as a negative number.
Line 717: Add together line 716 and line 715; enter as Net Income (+) or Loss (-) before Taxes.
CERTIFICATION – SECTION 8
An owner, partner, officer or member in control of the entity must sign the report. Any owner, officer,
partner, or officer signing the report must be listed on lines 201-205.
Line 801-805: Enter the date the report was signed, the title or authority of the person signing the report,
phone number and signature as explained above.

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Business Entity ID Number*

For P&SP Stamp Only

U.S. Department of Agriculture
Grain Inspection,
Packers and Stockyards
Administration

P&SP Bar Code Only

ANNUAL REPORT OF LIVE
POULTRY DEALERS

Indicate your preference to submit forms
electronically, or by paper copy

Electronic Filing
Manual Filing

Packers and
Stockyards
Program

All items with an asterisk (*) following them must be completed before submitting the form to PSP. If the items are not completed when the form
is received, the form will be returned for completion by the reporting firm.
Instructions: If an item's value is zero, enter "0". If an item does not apply, enter "NA". Upon completion please verify that all items have been answered.
Return completed form to the P&SP Central Reporting Unit. See instructions for information about this report.
GENERAL INFORMATION - SECTION 1

Reporting Period*
101
(mm/dd/yy)

a. from

b. to

102 Legal Business Name*
103 Business Name (dba)*
104 Mailing Address*
105 City, State, Zip*
106 Physical Address*
107 City, State, Zip*
108 Contact Name*
109 Telephone Number*

110

Fax Number*

111 E-Mail Address*

112

Web Address

ORGANIZATIONAL STRUCTURE - SECTION 2

List owners, officers, partners, and members in control of this business
b. Title

a. Name

c. Percentage Ownership

201*
202
203
204
205
206 Type of organization:

Individual

Partnership

Corporation

L.L.C.

207 Is this the same organization type reported last year?

Yes

No

208 Is this business owned or controlled by another business entity?

Yes

No

L.L.P.

Co-op

Association

Other

209 If line 208 is yes, identify the owner/controlling business name and address
210 Does this business own or control other businesses within the poultry sector?

Yes

No

If line 210 is yes, then provide the names of businesses that you own or control and percentage of control it items 211-214
a. Name of Business

b. Percentage of Control

211
212
213
214

According to the Paperwork Reduction Act of 1995, an agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a
valid OMB control number. The valid OMB control number for this information is 0580-0015. The time required to complete this information collection is estimated to average 7 hours
per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of
information.

OMB No. 0580-0015
Expires: xx/xx/20xx

Form 3002

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FINANCIAL INFORMATION - SECTION 3

301

Were any portion of your Accounts Receivables and/or inventories committed as collateral at the end of the reporting
period?

Yes

No

Enter the name and location of the bank you use most often for poultry payments
302 Bank Name*
303 Physical Address*
304 City, State, Zip*
OPERATING INFORMATION - SECTION 4

Activities engaged in (check all that apply).
401
402
403
404
405
406
407
408
409

Producing poultry under growout contracts for slaughter
Producing poultry under marketing agreements for slaughter
Producing poultry under either of the above growing arrangements for sale to another for slaughter
Producing poultry under either of the above growing arrangements for slaughter by a custom slaughterer
Custom poultry slaughterer
Buying live poultry for slaughter (e.g. spent fowl plant)
Buying live poultry for slaughter by a custom slaughterer
Buying live poultry for resale to a slaughterer
Buying live poultry for resale to a live bird market

Input and product markets.
410 Enter the number of active grow-out contracts and marketing agreements on the last day of this reporting period*

411 Was any poultry purchased or obtained under growing arrangements from outside the state in which it was slaughtered or sold?
412 Was any live poultry sold outside the state in which it was bought or obtained under growing arrangement?
413 Was any poultry meat sold outside the state in which the poultry was slaughtered?

Yes
Yes
Yes

No
No
No

Location of activities (attach additional page if needed).
Slaughter Facility Name

FSIS #

Address: Street, City, State

Phone

Address: Street, City, State

Phone

414
415
416
417
418
419
420
421
422
423
424
425

Feed Mill Name
426
427
428
429
430
431
432
433
434
435
436
437

Form 3002

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TOTAL SLAUGHTER - SECTION 5

Total Slaughter

Head

Lbs.

a) Poultry grown under growout contracts - Chicken

501 b) Poultry grown under growout contracts - Turkey
c) Poultry grown under growout contracts - Other
a) Poultry grown under marketing agreements - Chicken

502 b) Poultry grown under marketing agreements - Turkey
c) Poultry grown under marketing agreements - Other
a) Poultry grown by the company (e.g. company-owned farms) - Chicken

503 b) Poultry grown by the company (e.g. company-owned farms) - Turkey
c) Poultry grown by the company (e.g. company-owned farms) - Other
a) Live Poultry purchased - Chicken

504 b) Live Poultry purchased - Turkey
c) Live Poultry purchased - Other
a) Total Poultry procured (sum Lines 501a plus 502a plus 503a plus 504a) - Chicken

505 b) Total Poultry procured (sum Lines 501b plus 502b plus 503b plus 504b) - Turkey
c) Total Poultry procured (sum Lines 501c plus 502c plus 503c plus 504c) - Other
a) Live Poultry sold - Chicken

506 b) Live Poultry sold - Turkey
c) Live Poultry sold - Other
a) Total Poultry custom slaughtered by you for others - Chicken

507 b) Total Poultry custom slaughtered by you for others - Turkey
c) Total Poultry custom slaughtered by you for others - Other
Total Chicken slaughter (lines 505a minus 506a plus 507a) - Chicken

508 Total Turkey slaughter (lines 505b minus 506b plus 507b) - Turkey
Total Other slaughter (line 505c minus 506c plus 507c) - Other

BALANCE SHEET - SECTION 6
Include assets, liabilities, and net worth only for the reporting entity.

Assets
Current Assets
601 Cash

$

602 Accounts Receivable (Due in 1 Year or Less)

$

603 Notes and Loans Receivable (Portion due in 1 Year or Less)

$

604 Inventories

$

605 Other Current Assets
606

$

Total Current Assets

$

607 Total Long Term Assets

$

608

$

Total Assets

Liabilities and Net Worth
Current Liabilities
609 Accounts Payable

$

610 Other Current Liabilities

$

611

Total Current Liabilities

$

612 All Other Liabilities

$

613

Total Liabilities

$

614

Total Net Worth

$

615

Total Liabilities and Net Worth (Equals Total Assets)

$

Form 3002

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INCOME STATEMENT - SECTION 7
This section must be completed on this form. Include values only for the reporting entity.

Income Statement
701 Net Sales (Gross sales less sales returns and allowances)

$

Cost of Sales
702 Opening Inventory

$

703 Poultry Growouts (lines 501 & 503)

$

704 Poultry procured under Marketing Agreement (line 502)

$

705 Live Poultry Purchases (line 504)

$

706 Other Purchases

$

707 Subtotal (sum lines 702 through 706)

$

708 Closing Inventory

$

709 Total Cost of Sales (line 707 less 708)

$

710

$

Gross Profit

Operating Expenses
711 Manufacturing Expenses

$

712 General and Administrative

$

713 Depreciation and Amortization

$

714 Total Operating Expenses

$

715 Operating Income or Loss

$

716 Adjustments to Operating Income

$

717

$

Earnings
CERTIFICATION - SECTION 8

Under the Packers and Stockyards Act any person who willfully makes, or causes any false entry or statement of fact in this report shall be deemed guilty of offense against the United
States, and be subject to a fine of $1,000 to $5,000, or to imprisonment for a term of not more than 3 years, or to both fine and imprisonment.
I certify that this report has been prepared by me or under my direction, and to the best of my knowledge and belief correctly reflects reporting entity operations.
801 Print Name*
802 Signature (Must be signed by a person listed on 201-205)

803 Phone Number*

804 Date*

805 Title*

Submitted information is confidential (9 CFR 201.96). Failure to report will result in forfeiture to the United States $110 per day until report receipt 7 (U.S.C. 222).

The U.S. Department of Agriculture (USDA) prohibits discrimination in all its programs and activities on the basis of race, color, national origin, age, disability, and where applicable, sex, marital status, familial status, parental status, religion, sexual
orientation, genetic information, political beliefs, reprisal, or because all or part of an individual’s income is derived from any public assistance program. (Not all prohibited bases apply to all programs.) Persons with disabilities who require alternative means
for communication of program information (Braille, large print, audiotape, etc.) should contact USDA’s TARGET Center at (202) 720-2600 (voice and TDD). To file a complaint of discrimination, write to USDA, Director, Office of Civil Rights, 1400
Independence Avenue, S.W., Washington, D.C. 20250-9410, or call (800) 795-3272 (voice) or (202) 720-6382 (TDD). USDA is an equal opportunity provider and employer.

Form 3002

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