2026-08-11T08:33:23-05:00 2025-12-31 470625816 LUTZ AND COMPANY PC 13616 CALIFORNIA ST STE 300 OMAHA NE 681545336 990 2025-01-01 831808792 PASSEL PROVIDES FOUNDATION PASS 7128528520 3826 460TH AVE EMMETSBURG IA 50536 PAT JOYCE PRESIDENT 7128528520 2026-08-06 1 DANIEL SWEENEY JD LLM P02009973 4024968800 2026-07-01 2025 2025-03-06 01:10:19Z X PAT JOYCE 3826 460TH AVE EMMETSBURG IA 50536 122180 0 X HTTPS://PASSELFARMS.COM/PASSELPROVIDES X 2018 IA THE ENTITY EXISTS FOR THE PURPOSE OR PURPOSES OF: (A) SUPPORTING SUSTAINABLE PROGRAMS THAT MAKE FOOD ACCESSIBLE TO ALL INDIVIDUALS AND (B)CHARITABLE, RELIGIOUS, SCIENTIFIC, AND EDUCATIONAL PURPOSES. 3 3 0 3 0 0 101683 122180 0 0 381 0 0 -22518 102064 99662 0 20500 0 0 0 0 0 0 0 490947 118226 490947 138726 -388883 -39064 247240 206175 1804 0 245436 206175 THE ENTITY EXISTS FOR THE PURPOSE OR PURPOSES OF: (A) SUPPORTING SUSTAINABLE PROGRAMS THAT MAKE FOOD ACCESSIBLE TO ALL INDIVIDUALS AND (B)CHARITABLE, RELIGIOUS, SCIENTIFIC, AND EDUCATIONAL PURPOSES 0 0 81306 WEEKEND FOOD BAG PROGRAMS THAT PROVIDE NONPERISHABLE FOOD FOR FOOD INSECURE ELEMENTARY SCHOOL AGE CHILDREN. POWER PROGRAM AND OTHER PUBLIC OUTREACH AS WELL. 20500 20500 SCHOLARSHIP AND EDUCATIONAL ASSISTANCE PROVIDED BASED ON DONOR RESTRICTED GIFT POLICY. 7864 PROVIDE LEADERSHIP & RENEWAL SUPPORT TO ORGANIZATIONS FOCUSED ON SUPPORTING PROGRAMS THAT IMPROVE THE WELL-BEING OF THEIR COMMUNITIES PRIMARILY FOCUSING ON THE FOOD INSECURE AND IN SUPPORT OF AGRICULTURAL PROGRAMS. 109670 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 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 X 3 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X PASSEL PROVIDES 7128528520 3826 460TH AVE EMMETSBURG IA 50536 X BILL DYER SECRETARY 1.00 X 0 0 0 ROBERTO EIZMENDI BOARD MEMBER 1.00 X 0 0 0 PAT JOYCE PRESIDENT 2.00 X 0 0 0 0 0 0 0 0 0 0 0 50700 71480 122180 0 50700 22518 -22518 -22518 99662 0 0 -22518 20500 20500 9721 9721 3206 3206 2954 2954 FOOD DONATIONS 41490 41490 FOOD PACKS 39816 39816 BAD DEBTS EXPENSE 13175 13175 OUTREACH 7864 7864 138726 109670 29056 0 245240 206175 2000 247240 206175 1804 1804 0 X 206656 206175 38780 0 245436 206175 247240 206175 X -39064 -197 X X 0 1 X 1 0 X 678834 281176 713570 101683 122180 1897443 678834 281176 713570 101683 122180 1897443 952019 945424 7985 6677 2459 381 17502 49171 49171 1964116 0.48130 0.44130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 116112 0 116112 -16450 -16450 99662 155176 0 155176 -16450 -16450 138726 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AS A NON-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT CONSIDERED A PRIVATE FOUNDATION. THE FINANCIAL STATEMENTS WILL NOT REFLECT A PROVISION FOR INCOME TAXES, EXCEPT FOR THE TAX ON UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED DECEMBER 31, 2025, THE ORGANIZATION HAD NO LIABILITY FOR UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB CODIFICATION TOPIC 740-10 RELATED TO UNCERTAIN INCOME TAX POSITIONS. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN INCOME TAX POSITIONS TAKEN WHICH WOULD REQUIRE THE ORGANIZATION TO REFLECT A LIABILITY FOR UNRECOGNIZED TAX BENEFITS ON THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION MODIFIED CASH BASIS. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES PART XI AND XII, LINES 4B FUNDRAISING EXPENSES GOLF BALL 50700 50700 22518 50700 50700 22518 22518 -22518 0 SCHOLARSHIPS 10 20500 FORM 990, PART VI, SECTION A, LINE 2 PAT JOYCE IS CEO OF PASSEL FARMS AND PRESIDENT OF PASSEL PROVIDES ROBERTO EIZMENDI IS PRESIDENT OF PASSEL FARMS AND BOARD MEMBER OF PASSEL PROVIDES BILL DYER IS PRESIDENT/CEO OF STANDARD NUTRITION COMPANY WHICH HOLDS AN INVESTMENT IN STANDARD PORK PARTNERS. STANDARD PORK PARTNERS HAS AN INVESTMENT IN PASSEL FARMS. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 990 WILL BE BE PROVIDED TO GOVERNING BODY AND REVIEWED. ONCE REVIEWED AND APPROVED, 990 WILL BE SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY ALL VOTING MEMBERS OF THE CACTUS CARES BOARD ARE REQUIRED TO READ, UNDERSTAND AND SIGN BOARDS CONFLICT OF INTEREST POLICY. EACH YEAR, COI POLICY ARE SUBMITTED BY ALL BOARD MEMBERS. EACH BOARD MEMBER IS REQUIRED TO DISCLOSE TO THE BOARD CONFLICTS OTHERWISE NOT PRESENT DURING THE ANNUAL REVIEW FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: ADJUSTMENTS DUE TO CHANGE IN ACCOUNTING METHOD -197. FORM 990, PART XII, LINE 1: THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FROM ACCRUAL TO CASH BASIS IN 2025. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.