Civic Intelligence

South Central Dairy Testing Cooperative

990 • Fiscal year 2014 • EIN 39-0588294

Oct 01, 2013 to Sep 30, 2014 • Filed on Nov 20, 2014

117 S Albert AveReedsburg, WI 53959-1527

(608) 524-3213

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.14x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.05x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Net Margin

46th percentile

3.1%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

28th percentile

$150

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

5.0%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$163,539

Up $17,285 (+12%) from 2013

Net Assets

Up

$140,135

Up $15,499 (+12%) from 2013

Liabilities

Up

$23,404

Up $1,786 (+8.3%) from 2013

Revenue

Up

$512,504

Up $24,510 (+5.0%) from 2013

Expenses

Up

$496,659

Up $28,094 (+6.0%) from 2013

Net Income

Down

$15,845

Down $3,584 (-18%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2011: $105,489Liabilities 2011: $20,684Net Assets 2011: $84,8052011Assets 2012: $127,260Liabilities 2012: $21,745Net Assets 2012: $105,5152012Assets 2013: $146,254Liabilities 2013: $21,618Net Assets 2013: $124,6362013Assets 2014: $163,539Liabilities 2014: $23,404Net Assets 2014: $140,1352014Assets 2015: $180,575Liabilities 2015: $25,495Net Assets 2015: $155,0802015Assets 2016: $179,369Liabilities 2016: $22,123Net Assets 2016: $157,2462016Assets 2017: $160,605Liabilities 2017: $21,495Net Assets 2017: $139,1102017Assets 2018: $138,151Liabilities 2018: $19,496Net Assets 2018: $118,6552018Assets 2019: $113,722Liabilities 2019: $23,462Net Assets 2019: $90,2602019Assets 2020: $122,263Liabilities 2020: $61,807Net Assets 2020: $60,4562020Assets 2021: $92,666Liabilities 2021: $15,578Net Assets 2021: $77,0882021Assets 2022: $60,332Liabilities 2022: $18,059Net Assets 2022: $42,2732022Assets 2023: $49,442Liabilities 2023: $17,806Net Assets 2023: $31,6362023Assets 2024: $51,352Liabilities 2024: $22,280Net Assets 2024: $29,0722024Assets 2025: $46,441Liabilities 2025: $20,120Net Assets 2025: $26,3212025

Highlighted filing

2014

Assets$163,539
Liabilities$23,404
Net Assets$140,135

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $465,1372011Expenses 2012: $468,4752012Revenue 2013: $487,994Expenses 2013: $468,565Net Income 2013: $19,4292013Revenue 2014: $512,504Expenses 2014: $496,659Net Income 2014: $15,8452014Revenue 2015: $524,682Expenses 2015: $509,737Net Income 2015: $14,9452015Revenue 2016: $512,309Expenses 2016: $510,143Net Income 2016: $2,1662016Revenue 2017: $478,867Expenses 2017: $496,998Net Income 2017: -$18,1312017Revenue 2018: $423,302Expenses 2018: $443,681Net Income 2018: -$20,3792018Revenue 2019: $360,034Expenses 2019: $388,386Net Income 2019: -$28,3522019Revenue 2020: $330,951Expenses 2020: $360,635Net Income 2020: -$29,6842020Revenue 2021: $356,769Expenses 2021: $340,137Net Income 2021: $16,6322021Revenue 2022: $303,489Expenses 2022: $338,304Net Income 2022: -$34,8152022Revenue 2023: $299,806Expenses 2023: $310,443Net Income 2023: -$10,6372023Revenue 2024: $316,575Expenses 2024: $319,139Net Income 2024: -$2,5642024Revenue 2025: $327,550Expenses 2025: $330,301Net Income 2025: -$2,7512025

Highlighted filing

2014

Revenue$512,504
Expenses$496,659
Net Income$15,845
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Nov 20, 2014
Return Version
2013v3.0
Gross Receipts
$512,504
Mission and Program Overview

Mission

Milk testing for dairy herd evaluation

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$124,636$140,135▲ $15,499
Cash and Non-Interest-Bearing Accounts$34,011$57,619▲ $23,608
Savings and Temporary Cash Investments$53,192$53,211▲ $19
Accounts Receivable$22,399$17,847▼ $4,552
Investments Program Related$14,854$15,000▲ $146
Land, Buildings, and Equipment, Net$5,608$8,279▲ $2,671
Inventories for Sale or Use$6,082$5,534▼ $548
Prepaid Expenses and Deferred Charges$2,863$2,896▲ $33
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$146,254$163,539▲ $17,285
Other Assets Total$7,245$3,153▼ $4,092
Liabilities
Accounts Payable and Accrued Expenses$21,618$23,404▲ $1,786
Total Liabilities$21,618$23,404▲ $1,786
Net Assets / Fund Balance
Total Net Assets Fund Balance$124,636$140,135▲ $15,499
Total Liabilities and Net Assets / Fund Balance$146,254$163,539▲ $17,285

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,537$77,707$82,244
Buildings$1,242$17,907$19,149
Land$2,500-$2,500
Leasehold Improvements$0$394$394
Investment Program Related Org$15,000--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dale CulpDirector$150$150
Joe PremVice President$150$150
Tom BrooksPresident$150$150
Colleen SchroederSecretary$125$125
Justin TremellingDirector$75$75
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$512,242
Investment Income
$262
Other Revenue
$0
Change in Net Assets
$15,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$257,811
Other Expenses$238,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$210,767
Travel---$33,630
Other Employee Benefits---$20,651
Occupancy---$18,791
Office Expenses---$16,092
Payroll Taxes---$15,934
Pension Plan Contributions---$10,459
Fees for Services Other---$5,167
Fees for Services Accounting---$4,020
Advertising---$3,658
Conferences and Meetings---$2,086
Other Expenses---$1,680
Depreciation Depletion---$846
Total Functional Expenses$0$0$0$496,659
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has a single class of membership that is comprised of farmers who participate in the milk testing.

Form 990, Part VI, Section A, Line 7A

The organization's membership has the right to elect the members of the organization's governing body.

Form 990, Part VI, Section B, Line 11

The prepared form 990 is reviewed and approved by the members of the governing body before the return is filed with the irs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
39-0588294
Phone
6085243213

Signing Officer

Name
Tom Brooks
Title
President
Phone
6085243213
Signed
2014-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Brooks
Formed
1983
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Preparer
Cheryl Wittmann CPA
Phone
6083563966
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Loss on disposal of equipment -346.

Raw XML Appendix317 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0MILK TESTING FOR DAIRY HERD EVALUATION
IRS990/AdvertisingGrp/TotalAmt03658
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IRS990/BooksInCareOfDetail/PhoneNum06085243213
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/InvestmentInJointVentureInd00
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IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc0WDHIC PROCESSING CHARGE
IRS990/OtherExpensesGrp/Desc1WDHIC LAB SERVICE
IRS990/OtherExpensesGrp/Desc2WDHIC PRINTING
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A SINGLE CLASS OF MEMBERSHIP THAT IS COMPRISED OF FARMERS WHO PARTICIPATE IN THE MILK TESTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERSHIP HAS THE RIGHT TO ELECT THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LOSS ON DISPOSAL OF EQUIPMENT -346.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
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IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10117 S ALBERT AVE
IRS990/USAddress/City0REEDSBURG
IRS990/USAddress/State0WI
IRS990/USAddress/ZIPCode0539591527
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM BROOKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06085243213
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10SOUTH CENTRAL DAIRY TESTING COOPERATIVE
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0390588294
ReturnHeader/Filer/PhoneNum06085243213
ReturnHeader/Filer/USAddress/AddressLine10117 S ALBERT AVE
ReturnHeader/Filer/USAddress/City0REEDSBURG
ReturnHeader/Filer/USAddress/State0WI
ReturnHeader/Filer/USAddress/ZIPCode0539591527
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390974031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WEGNER CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BARABOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0539130150
ReturnHeader/PreparerPersonGrp/PhoneNum06083563966
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHERYL WITTMANN CPA
ReturnHeader/ReturnTs02014-11-21T15:33:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.20$0.26$3.28$3.30$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.22$0.29$3.17$3.19$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.18$0.32$3.00$3.10$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.18$0.42$3.03$3.38$0.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.16$0.77$3.57$3.40$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.22$0.62$0.60$3.31$3.61$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.23$0.90$3.60$3.88$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.19$1.19$4.23$4.44$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.21$1.39$4.79$4.97$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.22$1.57$5.12$5.10$0.02
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.81$0.25$1.55$5.25$5.10$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.64$0.23$1.40$5.13$4.97$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.22$1.25$4.88$4.69$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.22$1.06$4.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.21$0.85$4.65