2025-11-11T10:54:04-05:00 2024-12-31 411562398 CARLSONSV LLP 505 HWY 169 N SUITE 100 PLYMOUTH MN 55441 990 2024-01-01 460132880 FARMERS EDUCATIONAL & COOPERATIVE FARM 6053526761 1410 DAKOTA AVENUE S HURON SD 57350 KARLA HOFHENKE SECRETARY/TREASURER 6055543028 2025-10-31 true false MATT GUYER CPA P00386499 7635429633 2025-10-31 X 2024 2025-03-06 01:10:19Z SOUTH DAKOTA FARMERS UNION DOUG SOMBKE 1410 DAKOTA AVENUE S HURON SD 57350 4850844 false X WWW.SDFU.ORG X 1915 SD TO SUPPORT PROGRAMS AND ADVANCE EFFORTS THAT FURTHER ECONOMIC PROSPERITY AND CULTURAL VITALITY IN RURAL SOUTH DAKOTA. 10 8 14 258308 259873 32575 502403 330162 157893 2284205 3531643 285052 273242 2931994 4465181 268675 0 886391 1045276 0 0 1835232 1540849 2721623 2854800 210371 1610381 45173162 48767305 3063622 1925648 42109540 46841657 OUR MISSION IS TO SUPPORT PROGRAMS AND ADVANCE EFFORTS THAT FURTHER ECONOMIC PROSPERITY AND CULTURAL VITALITY IN RURAL SOUTH DAKOTA. false false PROVIDED EDUCATIONAL PROGRAMS AND INFORMATION TO THE YOUTH OF SOUTH DAKOTA. THE FOUNDATION HOSTED 30 YOUTH CAMPS ACROSS THE STATE WITH APPROXIMATELY 600 YOUTH ATTENDING; SPONSORED A SAFETY QUIZ BOWL FOR 80+ HIGH SCHOOLERS DURING THE STATE'S FFA CONVENTION; AND GRANTED FIVE 500 SCHOLARSHIPS TO AREA YOUTH. false true false false false false false false false true false true false true true false true false false false false false false false false false true false true false false false false false false false false false false false true false false true 22 0 14 true true true false false false false false false false X 10 8 false false false false true true false true true false false false true true true false false false false false X KARLA HOFHENKE 6053526761 1410 DAKOTA AVENUE S HURON SD 57350 DOUG SOMBKE PRESIDENT 39.00 1.00 X X 204780 42204 4242 KARLA HOFHENKE SECRETARY/TR 39.00 1.00 X X 112017 21102 31897 DAVID REIS DIRECTOR 3.10 0.10 X 6750 0 0 GAIL TEMPLE DIRECTOR 3.10 0.10 X 6750 0 0 CHAD JOHNSON DIRECTOR 3.10 0.10 X 5550 0 0 OREN LESMEISTER DIRECTOR 3.10 0.10 X 5250 0 0 SCOTT KOLOUSEK DIRECTOR 3.10 0.10 X 3975 0 0 DALLIS BASEL DIRECTOR 3.10 0.10 X 3900 0 0 JEFF KIPPLEY DIRECTOR 3.10 0.10 X 3750 0 0 LARRY BIRGEN DIRECTOR 3.10 0.10 X 3150 0 0 355872 63306 36139 2 false true false 20903 80000 221500 180000 502403 STATE FAIR/SHOWS/CONVENTION 85336 85336 EDUCATIONAL CAMPS/CONFERENCES 43057 43057 CONVENTION SPONSORSHIPS 17500 17500 NEWSLETTER ADVERTISING 12000 12000 157893 3505379 3505379 48000 86903 -38903 -38903 -38903 302024 23000 298760 3264 23000 26264 23000 3264 MIDWEST AGENCY LLP 524298 150954 150954 MANAGEMENT FEES 561499 65000 65000 MANAGEMENT FEES 561499 50000 50000 46191 14934 31257 312145 4465181 178327 258308 3526143 268675 316797 390100 77783 209986 50610 5230 75875 123530 173217 158630 38131 77517 139989 99614 20630 138323 54966 LEGISLATIVE EXPENSE 148420 CAMP & EDUCATION EXP 122236 ORGANIZATION EXP 74673 INCOME TAX EXPENSE 72525 17343 2854800 0 0 0 867292 1341890 7056 131251 465128 405049 3135274 1528660 1695401 1606614 559967 593772 60000 60000 41518318 44481229 147500 45173162 48767305 407483 465446 195879 184828 981452 1478808 1275374 3063622 1925648 X 42109540 46841657 42109540 46841657 45173162 48767305 X 1610381 39048 -9304 3091992 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86693 86693 2221830 938586 1283244 826751 590074 236677 1606614 INVESTMENT IN FUE 37631628 F INVESTMENT IN FUSA 6849601 F 44481229 14266 OTHER LIABILITIES 1261108 1275374 X 7456120 39048 6599974 6639022 817098 9304 3638779 3648083 4465181 2724003 86903 86903 2637100 217700 217700 2854800 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT RENTAL EXPENSES 86,903 FUE BOOK INCOME 5,410,633 FUSA BOOK INCOME 1,032,410 MIDWEST AGENCY PARTNERSHIP INCOME 70,028 SCHEDULE D, PAGE 4, PART XI, LINE 4B FUE CASH DIVIDEND 2,400,000 FUSA TAX INCOME 1,080,131 MIDWEST AGENCY K-1 174,752 K-1 FOUNDING FARMERS KOP -2,087 K-1 FARMERS & DISTILLERS -9,152 K-1 FOUNDING FARMERS RESTON -4,529 K-1 FRG HOLCO TRIPLET -336 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT RENTAL EXPENSES 86,903 SCHEDULE D, PAGE 4, PART XII, LINE 4B DEPRECIATION DIFFERENCE 0 PENSION EXP ADJUSTMENT 217,700 false SAND COUNTY FOUNDATION 44 E MIFFLIN ST 1005 MADISON WI 53703 396089450 501C3 10000 CONTRIBUTION GROUND WORKS MIDWEST 1700 E 6TH ST SIOUX FALLS SD 57103 475498537 501C3 50000 CONTRIBUTION SD FFA FOUNDATION 39393 133RD ST BATH SD 57427 460342843 501C3 10000 AG ADVENTURE ZONE BROWN COUNTY FAIR FOUNDATION INC 400 24TH AVE NW ABERDEEN SD 57401 874566246 501C3 190475 AG EXPO BUILDING X false false false DOUG SOMBKE PRESIDENT 198684 42204 6096 4242 209022 42204 KARLA HOFHENKE SECRETARY/TREASURER 112017 21102 31897 143914 21102 FORM 990, PAGE 1, ITEM C SOUTH DAKOTA FARMERS UNION FOUNDATION FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A BOARD IS APPOINTED BY MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FULL BOARD OF DIRECTORS MEETS AND APPROVES THE ANNUAL AUDITED FINANCIAL STATEMENTS AND THE OFFICERS OF THE BOARD REVIEW AND APPROVE THE FORM 990 AND VERIFY THE NUMBERS ARE RECONCILED TO THE AUDIT REPORT. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS AND KEY EMPLOYEES ARE ANNUALLY REQUIRED TO COMPLETE AND SIGN A FORM SHOWING POTENTIAL CONFLICTS OF INTEREST. THAT FORM IS REVIEWED BY THE ORGANIZATION'S OFFICERS AND KEPT ON FILE. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART XI, LINE 9 DIRECT RENTAL EXPENSES 86,903 FUE BOOK INCOME 5,410,633 FUSA BOOK INCOME 1,032,410 MIDWEST AGENCY PARTNERSHIP INCOME 70,028 FUE CASH DIVIDEND -2,400,000 FUSA TAX INCOME -1,080,131 MIDWEST AGENCY K-1 -174,752 K-1 FOUNDING FARMERS KOP 2,087 K-1 FARMERS & DISTILLERS 9,152 K-1 FOUNDING FARMERS RESTON 4,529 K-1 FRG HOLCO TRIPLET 336 DIRECT RENTAL EXPENSES -86,903 DEPRECIATION DIFFERENCE 0 PENSION EXP ADJUSTMENT 217,700 TOTAL 3,091,992 SOUTH DAKOTA FARMERS UNION FOUNDATI 1410 DAKOTA AVE S HURON SD 57350 460459143 EDUCATION SD 501C3 9 N/A false FARMERS UNION SERVICE ASSOCIATION 1410 DAKOTA AVE HURON SD 57350 460220690 INSURANCE SD N/A false true false false false false true false false false true false true false false false false false false false FARMERS UNION SERVICE ASSOCIATION A 48000 CASH RECEIVED FARMERS UNION SERVICE ASSOCIATION F 1080131 DIVIDEND PAID FARMERS UNION SERVICE ASSOCIATION L 50000 CASH PAID SDFU FOUNDATION Q 80000 CASH RECEIVED