Instructions to Complete 

Annual Report of Live Poultry Dealers 

Form PSD 3002 

Each individual, corporation, and association engaged in business as a live poultry dealer is 

required to file an annual report with the U.S. Department of Agriculture, Agricultural Marketing 

Service, Fair Trade Practices Program, Packers and Stockyards Division (hereinafter known as 

“PSD”) on Form PSD 3002, Annual Report of Live Poultry Dealers. 

If you report on a calendar year basis, your form must be postmarked/e-filed by April 15 each 

year. If you file on a fiscal year basis, you must submit 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 no later than the applicable filing dates above. Failure to file this form may result with 

a complaint filed against the entity in a United States District Court charging the entity with 

violations of the Packers and Stockyards Act and seeking civil penalties as authorized by law for 

each day the report is delinquent. (Section 10 of the FTC Act made applicable by Section 402 of 

the Act (7 U.S.C. 222)). 

All items must be completed on this form in its entirety. Failure to do so will result in the 

form being returned as incomplete. If available, you may provide financial statements as 

an attachment to the fully completed annual report form. 

For questions about Form PSD 3002, or additional copies of the form, please contact the PSD 

Central Reporting Unit at 303-375-4264 or PSD-CRU@usda.gov. Forms and instructions are 

also located on PSD's website at https://www.ams.usda.gov/resources/forms. Please fax the 

completed form to the Central Reporting Unit at 314-457-4421/844-303-0332, email to PSDCRU@usda.gov or mail to: 

USDA PSD 

P.O. Box 110639 

Aurora, CO 80042 

Definition of a marketing agreement: Packers and Stockyards Division 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. 

SECTION-BY-SECTION INSTRUCTIONS 

FORM HEADER – BUSINESS ENTITY ID 

Business Entity ID should be completed using information on the report letter or email. 

FORM HEADER – ELECTRONIC FILING 

By selecting the Electronic filing check box, you will receive an email reminder message from 

our system to the address listed on line 111 of the form each year that you are required to file an 

annual report. This email is a reminder your report is due, and includes with instructions for the 

E-Forms website located at https://forms.sc.egov.usda.gov/ to file your report. The forms are 

also located on our website at https://www.ams.usda.gov/resources/forms. 

Form PSD 3002 Expires 01/31/2025 Page 1 of 8
Line No. Subject Instruction 

GENERAL INFORMATION - SECTION 1

101 

a and b 

Reporting Period The reporting year covers the period of time operated the 

previous year, either calendar year or fiscal year. (FROM: 

should be the beginning of your reporting year; TO: should 

be the end of your reporting year, i.e., 01/01/20YY to 

12/31/20YY) 

If you recently registered, please enter the date you started 

operating (FROM) and the end of your reporting year (TO). 

If you cease operations and go inactive, the end of your 

reporting year (TO) will be the last date of operation. 

102 Entity Name Enter the name under which you are registered with PSD. 

103 Trade Name/d.b.a. Enter the trade name under which you operate. This is the 

name the business uses, if applicable. 

104 

and 

105 

Mailing Address Enter your mailing address. Enter street, city, state, and zip 

+4. This is the address where all correspondence from 

Packers and Stockyards Program should be sent. 

106 

and 

107 

Operating Address Enter the physical location of your operating address. Enter 

street, city, state, and zip +4. This is the address where you 

conduct your business services. 

108 Contact Name Enter the name of the person to be contacted regarding 

questions on the annual report. 

109 Contact Telephone Enter the telephone where the person may be reached. 

110 Fax Number Enter the Fax number used by the entity. 

111 E-Mail Address Enter the entity’s e-mail address. 

112 Web Site Address (if 

applicable) 

Enter the complete Web site address the business operates. 

For example: www.WebSiteName@domain.com 

ORGANIZATIONAL STRUCTURE – SECTION 2 

201a 

through 

205c 

Owners, Members, 

Partners, Or Officers, 

(Name and Title), 

Percent Ownership 

For each owner, officer, member, and every partner, enter 

their name, title, and respective percentage of ownership. 

Provide this information for every individual with any 

ownership interest, 10% or greater, in the applicant’s 

operation. The person signing this report on line 802, must 

be listed in this section. 

206 Type of Organization Check the appropriate box to indicate the type of 

organization as it applies to the business’ operation. 

207 Same Organization 

Reported 

Check the appropriate box to indicate if your organization is 

the same as operated the previous year. 

208 Business 

Control/Ownership 

Check the appropriate box to indicate if this entity is owned 

or controlled by another business entity. 

209 Business Name and 

Address 

If line 208 is yes, list the name and address of the 

owner/controlling business. 

210 Interest in other Market 

Agency, Dealer 

Organization or Packing 

Company 

Check the appropriate box to indicate if this entity, or any of 

its owners, officers, directors, members or employees own 

an interest in any other market agency, dealer business, or 

packing company. 

Form PSD 3002 Expires 01/31/2025 Page 2 of 8
Line No. Subject Instruction 

211a. 

through 

215a. 

Related firms’ names List the names of the related firms owned by the reporting 

business. 

211b. 

through 

215b. 

Person or firm with 

Relationship 

List the name of the person or firm with ownership or 

control of the entity listed in column a. 

211c. 

through 

215c. 

Percentage List the percentage of ownership/control held by the 

person/firm listed in column b. 

FINANCIAL INFORMATION – SECTION 3 

301 

through 

305 

Name, Address, City, 

State, Zip+4, Contact 

Name, Contact Number 

Enter the name, mailing address, contact name, and contact 

telephone number of the financial institution used for grower 

or poultry payments. 

306 Accounts 

Receivables/Inventory 

committed as collateral 

Check the appropriate box indicating whether or not any 

Accounts Receivable and/or Inventory, or any part thereof, 

have been pledged or assigned as collateral under a financing 

or loan agreement. 

307 Violation of Financial 

Agreement 

Check appropriate box indicating whether you received 

notification you were in violation of any terms, conditions, 

and/or covenants of your financial agreement. 

308 Waiver provided If line 307 is “Yes”, check appropriate box indicating 

financial institution provided a waiver. 

309 Financial Institution 

same for grower 

payments and loan 

agreements 

Check the box if using the same financial institution for 

growing/poultry payments and financial or loan agreements 

as reported on line 301. If not checked, complete lines 310 

through 314 with appropriate information. 

310 

through 

314 

Name, Address, City, 

State, Zip+4, Contact 

Name, Contact Number 

Enter the name, mailing address, contact name, and contact 

telephone number of the financial institution used for 

financial or loan agreements. 

315 Livestock Trust Ratio To calculate your Poultry Trust ratio, add Cash, Short-Term 

Securities (Certificate of Deposits, Money Market accounts, 

etc.) Accounts Receivable, Inventory, and Notes and Loans 

Receivables together, as of the analysis date. Divide this 

number by the amount of Total Account Payables as of the 

analysis date. Enter this amount (add lines 601, 602, 605, 

606, and 609, then divide by line 621). 

OPERATING INFORMATION – SECTION 4 

401 Producing poultry under 

grow out contracts for 

slaughter 

Check box if you slaughter poultry produced under grow out 

contract with independent growers for which the poultry and 

feed were provided by you to the grower. 

402 Producing poultry under 

marketing agreements 

for slaughter 

Check box if you slaughter poultry produced under 

marketing agreement with independent growers. 

(For a definition of a marketing agreement, see the first 

page of the instructions.) 

403 

through 

409 

Type of activity Check all appropriate boxes. 

Form PSD 3002 Expires 01/31/2025 Page 3 of 8
Line No. Subject Instruction 

410 Number or grow out 

and/or marketing 

agreements 

Enter the number of broiler farms with which you have a 

contract(s) as of the last day of the reporting period. 

411 

through 

413 

Poultry purchased, 

obtained, sold outside 

state of slaughter or 

sale. Poultry meat sold 

outside of state. 

Check either Yes or No. 

414 

through 

420 

Location of Slaughter 

Facilities 

Enter Slaughter Facility name, FSIS number, address (street, 

city, state and zip+ 4) and telephone for each slaughtering 

facility in the spaces provided. If more space is needed, you 

may attach additional pages. 

421 

through 

430 

Location of Feed Mills Enter Feed Mill name, address (street, city, state and zip+ 4) 

and telephone phone or each facility in the spaces provided. 

If more space is needed, you may attach additional pages. 

TOTAL SLAUGHTER – SECTION 5 

501 

a - c 

Grow out Contracts For each category of poultry, enter the number of head and 

number of pounds (lbs.) grown under grow out contracts. 

502 

a – c 

Marketing Agreement For each category of poultry, enter the number of head and 

number of pounds (lbs.) raised under marketing agreement 

with independent grower. 

(For a definition of a marketing agreement, see the first page 

of the instructions.) 

503 

a – c 

Company or Company 

owned 

For each category of poultry, enter the number of head and 

number of pounds (lbs.) grown by your company or 

company-owned farm. 

504 

a – c 

Live Poultry Purchased For each category of poultry, enter the number of head and 

number of pounds (lbs.) livestock poultry as 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. 

505 

a – c 

Total Poultry Procured For each column, enter the sum of lines 501 through 504. 

506 

a – c 

Live Poultry Sold For each category of poultry, enter the number of head and 

number of pounds (lbs.) sold live during the reporting 

period. 

507 

a – c 

Total Poultry custom 

slaughtered by you for 

others 

For each category of poultry, enter the number of head and 

number of pounds (lbs.) slaughtered by you for others during 

the reporting period. 

508 

a – c 

Total Slaughter For each column, subtract line 506 from 505, add line 507; 

enter as Total Slaughtered. 

Form PSD 3002 Expires 01/31/2025 Page 4 of 8
Line No. Subject Instruction 

STATEMENT OF ASSETS, LIABILITIES AND EQUITY – SECTION 6 

This section must be completed on this form. Include only the Assets, Liabilities and Net Worth of 

the reporting Entity. If available, you may provide financial statements as an attachment to the fully 

completed annual report form. 

601 Cash Enter the total book balances of all bank accounts, except the 

custodial account. An overdraft should be reported on line 

618. 

602 Cash Equivalents Enter the dollar value of any current cash investments 

(savings, securities, CD’s, etc.). Include only those 

marketable securities that represent the cash available for 

current operations and not otherwise pledged as security. 

603 Accounts Receivables 

from Owners, Officers, 

and Affiliated 

Companies 

Enter the dollar amounts owed by owners, officers, or 

affiliated companies as a result of delivering goods or 

services and extending credit in the ordinary course of 

business. 

604 Accounts Receivables 

from All Others 

(Sources Not Related to 

Company) 

Enter the dollar amounts owed by customers as a result of 

delivering goods or services and extending credit in the 

ordinary course of business. 

605 Total Accounts 

Receivable-Net (Due in 

1 year or less) 

Enter the sum total of lines 603 and 604. 

606 Inventory Enter the dollar amounts of inventory 

607 Notes Receivable from 

Owners Officers, 

Related Entities 

Enter the total dollar value owed to the company by owners, 

officers, or related entities that is due in 1 year or less. 

608 Notes Receivable from 

All Others (Sources Not 

Related to Company) 

Enter the total dollar value owed to the company by other 

than owners, officers or related entities that is due in 1 year 

or less. 

609 Total Notes and Loans 

Receivable (Due in 1 

year or less) 

Enter the sum total of lines 607 and 608. 

610 Other Current Assets Enter the dollar value of prepaid expenses and other assets 

expected to be converted to cash or sold or consumed during 

the next year. 

611 Total Current Assets Enter the sum total of lines 601, 602, 605, 606, 609 and 610. 

612 Plant, Property and 

Equipment 

Enter the dollar value of land, buildings, plant, equipment 

and amortizable assets less accumulated depreciation and 

amortization. 

613 Investments in 

subsidiaries and 

affiliated companies 

Enter the total dollar value of any investments in subsidiaries 

and related companies. 

614 Due from owners , 

officers and related 

entities 

Enter the dollar value due from owners, officers, and related 

entities that is expected to be received in more than 1 year 

from the reporting date of this report. 

Form PSD 3002 Expires 01/31/2025 Page 5 of 8
Line No. Subject Instruction 

615 Other Assets Enter the total dollar value of all other assets expected to be 

converted to cash, or sold or consumed in more than 1 year 

from the reporting date of this report. 

616 Total Other Assets Enter the sum total of line 613 through 615. 

617 Total Assets Enter the sum total of lines 611, 612, and 616. 

618 Overdraft Enter the total overdraft balances of all bank accounts. 

619 Payables to Owners, 

Officers, and Related 

Entities 

Enter the total dollar amount you owe to owners, officers, 

and related entities. (Due in 1 Year or Less) 

620 Other Payables (Sources 

Not Related to 

Company) 

Enter the total dollar amount you owe to all other vendors. 

(Due in 1 Year or Less) 

621 Total Payables Enter the sum total of lines 619 and 620. 

622 Amount due to owners, 

officers, or related 

entities, 1 year or less 

Enter dollar amount of notes and loans due by you to 

owners, officers, and related entities in 1 year or less. 

623 Amount due to others 1 

year or less 

Enter the dollar amount of notes and loans due by you to 

other than owners, officers, and related entities in 1 year or 

less. 

624 Total Current Maturities

of Long Term Debt 

Enter the sum total of lines 622 and 623. 

625 Accrued and Other 

Current Liabilities 

Enter the total dollar value of any accrued liabilities and 

other current liabilities due within 1 year of the reporting 

date of this report. 

626 Total Current Liabilities Enter the sum total of lines 618, 621, 624, and 625. 

627 Amount due to owners, 

officers, or related 

entities, after 1 year 

Enter the total dollar value of notes, mortgages, bonds, and 

installments that are payable to owners, officers, and related 

entities after 1 year. 

628 Amount due to others 

after 1 year (Sources 

Not Related to 

Company) 

Enter the total dollar value of notes, mortgages, bonds, and 

installments that are payable to other than owners, officers, 

and related entities after 1 year. 

629 Total Long-Term Debt, 

Less Current Maturities 

Enter the sum total of lines 627 and 628. 

630 Total Liabilities Enter the sum total of lines 626 and 629 

631 Owner’s Equity 

(Unincorporated) 

If unincorporated, enter the dollar value of the owner’s net 

worth 

632 Stock Issued 

(Incorporated) 

If incorporated, enter the dollar value of common stock. 

633 Additional paid-in 

capital 

If incorporated, enter the dollar value of any additional paidin capital. 

634 Retained Earnings If incorporated, enter the retained earnings. 

635 Total Equity Enter the sum of lines 631 through 634 (should equal line 

617 less line 630). 

636 Total Liabilities and 

Equity 

Enter the sum total of lines 630 and 635 (should equal line 

617) 

Form PSD 3002 Expires 01/31/2025 Page 6 of 8
Line No. Subject Instruction 

STATEMENT OF REVENUES AND EXPENSES – SECTION 7 

701 Net Sales Enter the value of gross sales less sales returns and 

allowances 

702 Opening Inventory Enter the dollar amount of inventory at the beginning of the 

reporting period. 

703 Live Poultry Purchases Enter the dollar amount spent on poultry grow outs during 

the reporting period if poultry was acquired through a grow 

out 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 payments, and 

all of the following costs: feed, medication, disinfectant, 

litter supplement, fuel supplement, veterinary expenses, etc. 

704 Poultry Grow Outs Enter the dollar amount of poultry procured through 

marketing agreements (line 502 a- c). 

705 Other Purchases 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 chicks or poults purchased for raising in this number. 

706 Subtotal Enter the sum of lines 702 through 705. 

707 Closing Inventory Enter the dollar amount of inventory at the end of the 

reporting period. 

708 Total Cost of Sales Subtract line 707 from 706; enter the difference as the Total 

Cost of Sales. 

709 Gross Profit Subtract line 708 from line 701; enter the difference as Gross 

Profit. 

710 Manufacturing Enter the dollar amount of manufacturing expenses incurred 

during the reporting period. This includes all direct costs 

related to your slaughtering and process operations. 

711 General, Sales, and 

Administrative 

Enter the dollar amount of all General, Sales, and 

Administrative expenses incurred during the reporting 

period. 

712 Depreciation and 

Amortization 

Enter the dollar amount of depreciation and amortization 

during the reporting period. 

713 Total Operating 

Expenses 

Enter the sum of lines 710 through 712 

714 Operating Income or 

Loss 

Subtract line 713 from line 709; enter the difference as 

Operating Income (+) or Loss (-). 

715 Other Additions to 

Income 

Enter any other additions to income during the reporting 

period. 

716 Interest Expense Enter the dollar amount of all interest expenses incurred 

during the reporting period as a negative number. 

717 Other Deductions from 

Income 

Enter any other deductions from income during the reporting 

period as a negative number. 

718 Adjustments to 

Operating Income (+) or 

Loss (-) 

Enter the sum of lines 715 through 717. 

Form PSD 3002 Expires 01/31/2025 Page 7 of 8
Line No. Subject Instruction 

719 Net Profit or Loss Add line 718 to line 714; enter the sum as Net Profit (+) or 

Loss (-). 

CERTIFICATION – SECTION 8 

801 Print Name Print the name of the owner, officer, partner, or member 

responsible for this report. Must be listed in lines 201-205. 

802 Signature The report must be signed by a responsible person. 

803 Telephone Enter the telephone of the person signing the report 

804 Date Enter the date the report is signed. 

805 Title Enter the title of the person signing the report. 

Form PSD 3002 Expires 01/31/2025 Page 8 of 8