2025-10-09T13:31:49-05:00 2024-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2024-01-01 380298762 AMERICAN SOCIETY OF AGRICULTURAL AND BIOLOGICAL ENGINEERS AMER 2694290300 2950 NILES ROAD ST JOSEPH MI 490859659 CEDRIC CALHOUN EXECUTIVE DIRECTOR 2694290300 2025-10-09 1 1 BRIAN HAKE P01439155 2699830131 2025-10-09 2024 2025-03-06 01:10:19Z CEDRIC CALHOUN 2950 NILES ROAD ST JOSEPH MI 490859659 5172673 0 5081 X WWW.ASABE.ORG X 1907 MI PROMOTE AND ADVANCE EDUCATION IN VARIOUS SCIENCES AND FIELDS RELATED TO AGRICULTURE, FOOD, AND BIOLOGICAL SYSTEMS. 14 14 31 0 0 0 1099757 1327648 1736671 1521312 38846 99834 222318 120819 3097592 3069613 0 0 0 0 2071979 2370361 0 0 103153 845505 779527 2917484 3149888 180108 -80275 4681585 4631877 1391472 1303069 3290113 3328808 X SEE SCHEDULE O 0 0 486881 407646 DEVELOPMENT AND PROMULGATION OF STANDARDS, CODES, FORMULAS, AND RECOMMENDED PRACTICES TO INCREASE SAFETY AND KNOWLEDGE. 1217204 1113666 MEETINGS/CONFERENCES FOR CONTINUING EDUCATION, PRESENTATION AND DISCUSSION OF ORIGINAL PAPERS, AND ENCOURAGING THE ASSOCIATION OF AGRICULTURAL, FOOD AND BIOLOGICAL SYSTEMS ENGINEERS FOR THE EXCHANGE OF KNOWLEDGE AND EXPERIENCE. 723607 120819 ADVANCING THE THEORY AND PRACTICE OF ENGINEERING IN AGRICULTURE, FOOD AND BIOLOGICAL SYSTEMS BY ENCOURAGING ORIGINAL PAPERS, PUBLISHING PAPERS AND REPORTS, AND DISSEMINATING KNOWLEDGE AND EXPERIENCE OF VALUE TO ENGINEERS AND THE GENERAL PUBLIC. 2427692 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 0 0 0 1 23 0 1 31 1 0 1 CA 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MI X MARK ZIELKE 2694290300 2950 NILES AVENUE ST JOSEPH MI 49085 DOUGLAS R OTTO PRESIDENT 1.00 X X 0 0 0 SHERRY L HUNT PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 DANA O PORTER PAST PRESIDENT 1.00 X X 0 0 0 GARY E SEIBEL TREASURER 1.00 X X 0 0 0 GAYLE C BAKER TRUSTEE 1.00 X 0 0 0 BRITTANY A BERTSCH TRUSTEE 1.00 X 0 0 0 MARI S CHINN TRUSTEE 1.00 X 0 0 0 TRAVIS J ESAU TRUSTEE 1.00 X 0 0 0 OLADIRAN O FASINA TRUSTEE 1.00 X 0 0 0 CAROL L JONES TRUSTEE 1.00 1.00 X 0 0 0 KYLE R MANKIN TRUSTEE 1.00 X 0 0 0 BRADLEY P MARKS TRUSTEE 1.00 X 0 0 0 TRAVIS S TSUNEMORI TRUSTEE 1.00 X 0 0 0 MARK R WILKINS TRUSTEE 1.00 X 0 0 0 DARRIN J DROLLINGER EXECUTIVE DIRECTOR & SECRE 40.00 1.00 X 242112 0 67622 MARK D ZIELKE SENIOR DIRECTOR OF FINANCE 40.00 X 200640 0 45955 442752 0 113577 2 0 1 0 0 474484 853164 1327648 MEETINGS/CONFERENCES 900099 1053440 1053440 STANDARDS PROGRAM 900099 407646 407646 ADVERTISING 541800 60226 60226 1521312 88596 88596 669712 658474 11238 11238 11238 1130661 1444586 -313925 -313925 SERVICES SOLD 900099 283376 283376 ADMINISTRATION INCOME 900099 151368 151368 434744 3069613 1642131 0 99834 556330 182386 373944 1348125 1207546 68944 71635 113605 92079 16648 4878 225775 212533 13242 126526 95551 25914 5061 955 632 191 132 22231 14709 4446 3076 92 92 164500 131610 32890 258516 206417 51603 496 55528 43311 11106 1111 77410 51114 23329 2967 14299 11083 2930 286 DUES AND PUBLICATIONS 88555 88555 INVESTMENTS PROGRAMS SU 61838 61838 MAIL 28505 28236 269 OTHER 7098 7098 3149888 2427692 619043 103153 382581 448136 1793611 1264999 15160 5218 56801 59380 3648 97337 1485820 1319163 180959 166657 2248825 2590150 4681585 4631877 623172 642176 768300 660893 1391472 1303069 X 3290113 3328808 3290113 3328808 4681585 4631877 -80275 118970 0 X X 0 1 X 1 0 X 1029427 1086634 668379 1099757 1327648 5211845 608865 607435 1042862 1404255 1336816 5000233 1638292 1694069 1711241 2504012 2664464 10212078 0 0 0 10212078 148839 401257 42663 76250 88596 757605 148839 401257 42663 76250 88596 757605 1787131 2095326 1753904 2580262 2753060 10969683 0.93090 0.92630 0.06910 0.07370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32102 32102 907994 781175 126819 486097 484628 1469 59627 53360 6267 166657 X 4633169 118970 118970 4514199 -1444586 -1444586 3069613 4594474 1444586 1444586 3149888 0 3149888 PART X, LINE 2: THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE SOCIETY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE SOCIETY'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE SOCIETY'S FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS UP TO FOUR YEARS PRIOR TO THE CURRENT YEAR ENDED. THE SOCIETY IS ALSO THE HOLDER OF A GROUP EXEMPTION LETTER THAT ESTABLISHES THAT SUBORDINATES IN THE GROUP ARE AFFILIATED WITH THE SOCIETY; SUBJECT TO ITS GENERAL SUPERVISION OR CONTROL; EXEMPT UNDER IRC 501(C)(3); AND NOT A PRIVATE FOUNDATION AS DESCRIBED IN IRC 509(A) IF THEY HAVE EXEMPT STATUS. THE PURPOSE OF A GROUP EXEMPTION IS TO RELIEVE SUBORDINATE ORGANIZATIONS FROM FILING THEIR OWN EXEMPTION APPLICATIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD OFFSET AGAINST SALES -1,444,586. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD OFFSET AGAINST SALES 1,444,586. 0 0 0 0 0 0 0 0 0 DARRIN J DROLLINGER EXECUTIVE DIRECTOR & SECRE 242112 0 0 0 0 0 23403 0 44219 0 309734 0 0 0 MARK D ZIELKE SENIOR DIRECTOR OF FINANCE 200640 0 0 0 0 0 18968 0 26987 0 246595 0 0 0 FORM 990, PART III, LINE 1 THE SOCIETY IS A 501(C)(3) EDUCATIONAL AND SCIENTIFIC ORGANIZATION DEDICATED TO THE ADVANCEMENT OF ENGINEERING APPLICABLE TO AGRICULTURAL, FOOD, AND BIOLOGICAL SYSTEMS. THE OBJECTS OF THE SOCIETY ARE TO PROMOTE THE SCIENCE AND ART OF ENGINEERING IN AGRICULTURAL, FOOD, AND BIOLOGICAL SYSTEMS; TO ENCOURGE ORIGINAL RESEARCH; TO FOSTER EDUCATION; TO ADVANCE THE STANDARDS OF ENGINEERING; TO INCREASE AND EXTEND THE ASSOCIATION OF AGRICULTURAL, FOOD, AND BIOLOGICAL ENGINEERS AMONG THEMSELVES AND WITH ALLIED SCIENTISTS AND TECHNOLOGISTS; TO ENCOURGE THE PROFESSIONAL IMPROVEMENT OF ITS MEMBERS, AND SEVERALLY AND IN COOPERATION WITH OTHER GROUPS TO BROADEN THE USEFULNESS OF AGRICULTURAL, FOOD, AND BIOLOGICAL ENGINEERING. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS VOTING MEMBERS THAT ELECT THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE SOCIETY'S NOMINATING COMMITTEE ON THE BOARD MAKES RECOMMENDATIONS FOR OFFICERS AND TAKEN TO THE FULL MEMBERSHIP FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE SHALL SERVE AS THE AUDIT COMMITTEE EACH YEAR FOR THE PURPOSES OF THE AUDIT. THE AUDIT COMMITTEE WILL RECEIVE THE ENGAGEMENT LETTER, THE "AU-C 260" LETTER AFTER THE AUDIT, THE FINAL PUBLIC INSPECTION VERSION OF THE 990 IN A PDF FORMAT EACH YEAR, AND OTHER DOCUMENTS AS APPROPRIATE. AFTER REVIEW OF THE 990, THE AUDIT COMMITTEE WILL INDICATE ITS APPROVAL BY AUTHORIZING THE EXECUTIVE DIRECTOR TO SIGN THE 990 ON BEHALF OF THE SOCIETY. S/HE WILL TAKE THE NECESSARY STEPS TO ENSURE THAT THE 990 IS FILED TIMELY. FORM 990, PART VI, SECTION B, LINE 12C THE SOCIETY REQUIRES ANNUAL REVIEW AND DISCLOSURE BY ALL BOARD MEMBERS OF ANY POSSIBLE CONFLICTS OF INTERESTS AND TO ATTEST AS SUCH. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD PRESIDENTS HAVE ANNUAL REVIEWS WITH THE EXECUTIVE DIRECTOR AND DISCUSS YEARLY PERFORMANCE. THE COMPENSATION IS COMPARABLE TO THEIR PEERS AND HAS BEEN DISCUSSED WITH THE EXECUTIVE COMMITTEE. ALL OTHER SALARIES AND ANNUAL REVIEWS ARE CONDUCTED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST AND THE SOCIETY'S HEADQUARTERS. IN ADDITION, THE FORM 990 IS AVAILABLE AT A THIRD-PARTY WEBSITE. FORM 990, PART XII, LINE 2C: THE SOCIETY HAS A FINANCE COMMITTEE THAT ACTS AS THE BOARD'S AUDIT COMMITTEE AND ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANTS. THE EXECUTIVE VICE PRESIDENT IS THE DAY-TO-DAY LIASON FOR THIS COMMITTEE AND MAKES THE FORMAL RECOMMENDATIONS TO IT. THESE PROCEDURES HAVE REMAINED UNCHANGED FROM PRIOR YEARS. AMERICAN SOCIETY OF AGRICULTURAL AND BIOLOGICAL ENGINEERS FOUNDATION 2950 NILES ROAD ST JOSEPH MI 49085 382741364 PROVIDE SUPPORT FOR MISSIONS OF ASABE MI 501(C)(3) LINE 12A, I N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0