SOUTH DAKOTA FARMERS UNION FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SOUTH DAKOTA FARMERS UNION FOUNDATION (EIN 46-0459143)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-19
- IRS object ID
- 202432639349300233
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-19T13:57:00-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411562398 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLSONSV LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1321 NORTH BROADWAY PO BOX 725 | AddressLine1Txt |
| City | NEW ULM | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 560730725 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460459143 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH DAKOTA FARMERS UNION FOUNDATI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6053526761 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1410 DAKOTA AVE S | AddressLine1Txt |
| City | HURON | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57350 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARLA HOFHENKE | PersonNm |
| Person Title | SECRETARY-TREASURER | PersonTitleTxt |
| Phone | 6055543028 | PhoneNum |
| Signature | 2024-09-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JACOB R HOLM CPA | PreparerPersonNm |
| PTIN | P01282765 | PTIN |
| Phone | 5072988760 | PhoneNum |
| Preparation | 2024-09-18 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DOUG SOMBKE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1410 DAKOTA AVE S | AddressLine1Txt |
| City | HURON | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57350 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $237,070 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SDFUFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE MEMBER EDUCATION OPPORTUNITIES THROUGH CONDUCTING YOUTH CAMPS AND PROVIDING SCHOLARSHIPS TO MEMBERS PURSUING A CAREER IN AGRICULTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $117,479 | PYContributionsGrantsAmt |
| CY Contributions Grants | $29,052 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$4,092 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,549 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,183 | PYOtherRevenueAmt |
| CY Other Revenue | $29,078 | CYOtherRevenueAmt |
| PY Total Revenue | $138,570 | PYTotalRevenueAmt |
| CY Total Revenue | $70,679 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $198,964 | PYOtherExpensesAmt |
| CY Other Expenses | $140,831 | CYOtherExpensesAmt |
| PY Total Expenses | $198,964 | PYTotalExpensesAmt |
| CY Total Expenses | $140,831 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$60,394 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$70,152 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,092,180 | TotalAssetsBOYAmt |
| Total Assets EOY | $941,403 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $86,796 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $44 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,005,384 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $941,359 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE MEMBER EDUCATION OPPORTUNITIES IN THE AREAS OF AGRICULTURE AND COOPERATIVE ORGANIZATIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $129,912 | ExpenseAmt |
| Desc | MONIES FROM THE FOUNDATION ARE USED TO FUND EDUCATIONAL OPPORTUNITIES PRIMARILY IN THE AREAS OF AGRICULTURE AND COOPERATIVE ORGANIZATIONS. | Desc |
| Total Program Service Expenses | $129,912 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SD FARMERS UNION FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6053526761 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1388 | AddressLine1Txt |
| City | HURON | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57350 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DOUG SOMBKE | |||||||
| PRESIDENT | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $186,640 | $3,995 |
| KARLA HOFHENKE | |||||||
| SECRETARY-TR | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $104,277 | $33,294 |
| GAIL TEMPLE | |||||||
| DIRECTOR | 0.10 | 3.00 | Yes (X) | $0 | $6,000 | $0 | |
| SCOTT KOLOUSEK | |||||||
| DIRECTOR | 0.10 | 3.00 | Yes (X) | $0 | $5,250 | $0 | |
| OREN LESMEISTER | |||||||
| DIRECTOR | 0.10 | 3.00 | Yes (X) | $0 | $4,800 | $0 | |
| DAVID REIS | |||||||
| DIRECTOR | 0.10 | 3.00 | Yes (X) | $0 | $4,500 | $0 | |
| CHAD JOHNSON | |||||||
| DIRECTOR | 0.10 | 3.00 | Yes (X) | $0 | $4,200 | $0 | |
| WAYNE SOREN | |||||||
| VICE PRESIDE | 0.10 | 3.00 | Yes (X) | Yes (X) | $0 | $4,200 | $0 |
| DALLIS BASEL | |||||||
| DIRECTOR | 0.10 | 3.00 | Yes (X) | $0 | $3,600 | $0 | |
| LARRY BIRGEN | |||||||
| DIRECTOR | 0.10 | 3.00 | Yes (X) | $0 | $2,700 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $326,167 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $37,289 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $29,052 | AllOtherContributionsAmt |
| Total Contributions | $29,052 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,691 | TotalRevenueColumnAmt |
| Exclusion | $5,691 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $166,646 | SecuritiesAmt |
| Other | $699 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $160,487 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,159 | SecuritiesAmt |
| Other | $699 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,858 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,159 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $699 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $34,982 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $5,904 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,078 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,679 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,159 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $6,390 | ExclusionAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,657 | TotalAmt |
| Management And General | $9,657 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,982 | TotalAmt |
| Program Services | $720 | ProgramServicesAmt |
| Management And General | $1,262 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STATE FAIR | $55,000 | $55,000 |
| CONFERENCES | $44,190 | $44,190 |
| CAMP EXPENSE | $27,002 | $27,002 |
| AWARDS/SCHOLARSHIPS | $3,000 | $3,000 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,831 | TotalAmt |
| Program Services | $129,912 | ProgramServicesAmt |
| Management And General | $10,919 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $890,590 | BOYAmt |
| EOY | $212,874 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $500,204 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,550 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,040 | BOYAmt |
| EOY | $228,325 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,092,180 | BOYAmt |
| EOY | $941,403 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,796 | BOYAmt |
| EOY | $44 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,796 | BOYAmt |
| EOY | $44 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $829,860 | BOYAmt |
| EOY | $765,292 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,524 | BOYAmt |
| EOY | $176,067 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,005,384 | BOYAmt |
| EOY | $941,359 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,092,180 | BOYAmt |
| EOY | $941,403 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$70,152 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,179 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,052 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH DAKOTA FARMERS UNION | BusinessNameLine1Txt |
| Business Name Line2 | SOUTH DAKOTA FARMERS UNION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460132880 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $126,192 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $126,192 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | Yes (true) | SupportedOrgSectionC456Ind |
| Supported Org Qualified | Yes (true) | SupportedOrgQualifiedInd |
| Suprt Exclusively Sec170c2 B | Yes (true) | SuprtExclusivelySec170c2BInd |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 3B | PERFORM FINANCIAL STATEMENT AUDIT OF BOTH ENTITIES. SAME MANAGEMENT. |
| PART IV, SECTION A, LINE 3C | SAME MANAGEMENT OF BOTH ORGANIZATIONS. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $82,710 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $7,179 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,852 | OtherRevenueAmt |
| Revenue Not Reported | $12,031 | RevenueNotReportedAmt |
| Revenue Subtotal | $70,679 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $70,679 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $146,735 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $5,904 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $5,904 | ExpensesNotReportedAmt |
| Expenses Subtotal | $140,831 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $140,831 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | SOUTH DAKOTA FARMERS UNION FOUNDATION IS ORGANIZED AS NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(C)(3) SOUTH DAKOTA FARMERS UNION FOUNDATION. THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. SOUTH DAKOTA FARMERS UNION FOUNDATION DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | DIRECT FUNDRAISING EXPENSES 5,904 OTHER INVESTING INCOME -1,052 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | DIRECT FUNDRAISING EXPENSES 5,904 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | NIGHT ON THE PR | Event1Nm |
| Gross Receipts Event1 | $34,982 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $34,982 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $5,904 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $34,982 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $34,982 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,904 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $5,904 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $29,078 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUG SOMBKE | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Compensation Based On Rltd Orgs | $186,640 | CompensationBasedOnRltdOrgsAmt |
| Deferred Comp Rltd Orgs | $3,995 | DeferredCompRltdOrgsAmt |
| Total Compensation Rltd Orgs | $190,635 | TotalCompensationRltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd | TransactionTransactionAmt |
|---|---|---|---|
| FARMERS UNION SERVICE ASSOCIATION | |||
| BOARD OF DIRECT | CONTRIBUTIONS RCV'D | false | |
| SOUTH DAKOTA FARMERS UNION | |||
| BOARD OF DIRECT | PAID REIMBURSEMENTS | false | $126,192 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE GOVERNING BODY MEETS AND APPROVES THE ANNUAL AUDIT AND THE TAX RETURN IS REVIEWED AND APPROVED BY THE OFFICERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY AND COLLECTED AND REVIEWED BY THE EXECUTIVE DIRECTOR OF THE ORGANIZATION AND REPORTED TO THE BOARD OF DIRECTORS WHEN NECESSARY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION OF TOP OFFICIAL IS APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILIABLE UPON REQUEST AT THE ORGANIZATION'S HEADQUARTERS OR BY MAIL. |
| FORM 990, PART XI, LINE 9 | DIRECT FUNDRAISING EXPENSES 5,904 DIRECT FUNDRAISING EXPENSES -5,904 OTHER INVESTMENT INCOME -1,052 TOTAL -1,052 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH DAKOTA FARMERS UNION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1410 DAKOTA AVE S | AddressLine1Txt |
| City | HURON | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57350 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460132880 | EIN |
| Primary Activities | REP MEMBER | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Exempt Code Section | 501C5 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FARMERS UNION SERVICE ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1410 DAKOTA AVE S | AddressLine1Txt |
| City | HURON | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57350 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460220690 | EIN |
| Primary Activities | INSURANCE | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt | InvolvedInvolvedAmt |
|---|---|---|
| FARMERS UNION SERVICE ASSOCIATION | ||
| C | CASH RECEIVED | |
| SOUTH DAKOTA FARMERS UNION | ||
| M | CASH PAID | $126,192 |