Civic Intelligence

Iowa Crop Improvement Association

990 • Fiscal year 2019 • EIN 42-0686921

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 22, 2020

Organization ProfileWWW.IOWACROP.ORG

View Organization Page

4611 Mortensen Rd Ste 101Ames, IA 50014

(515) 294-6921

Siviq Scores

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

Liabilities / Assets

84th percentile

0.23x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

94th percentile

0.76x

Higher debt load relative to revenue than 94% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Net Margin

1st percentile

-52%

Higher net margin than 1% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$343,400

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Asset Growth

52nd percentile

9.3%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

41st percentile

2.7%

Faster revenue growth than 41% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$6,276,913

Up $532,702 (+9.3%) from 2018

Net Assets

Down

$4,812,472

Down $600,351 (-11%) from 2018

Liabilities

Up

$1,464,441

Up $1,133,053 (+342%) from 2018

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin1st percentile

Revenue

Up

$1,918,468

Up $50,407 (+2.7%) from 2018

Expenses

Up

$2,922,746

Up $1,703,957 (+140%) from 2018

Net Income

Down

-$1,004,278

Down $1,653,550 (-255%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$10M$5.0M$0Assets 2010: $2,682,251Liabilities 2010: $269,797Net Assets 2010: $2,412,4542010Assets 2011: $2,857,075Liabilities 2011: $240,198Net Assets 2011: $2,616,8772011Assets 2012: $3,493,996Liabilities 2012: $237,415Net Assets 2012: $3,256,5812012Assets 2013: $4,431,703Liabilities 2013: $297,648Net Assets 2013: $4,134,0552013Assets 2014: $4,785,233Liabilities 2014: $353,773Net Assets 2014: $4,431,4602014Assets 2015: $4,796,211Liabilities 2015: $290,656Net Assets 2015: $4,505,5552015Assets 2016: $5,359,452Liabilities 2016: $462,904Net Assets 2016: $4,896,5482016Assets 2017: $5,631,362Liabilities 2017: $562,649Net Assets 2017: $5,068,7132017Assets 2018: $5,744,211Liabilities 2018: $331,388Net Assets 2018: $5,412,8232018Assets 2019: $6,276,913Liabilities 2019: $1,464,441Net Assets 2019: $4,812,4722019Assets 2020: $6,888,771Liabilities 2020: $1,032,586Net Assets 2020: $5,856,1852020Assets 2021: $7,714,846Liabilities 2021: $1,360,667Net Assets 2021: $6,354,1792021Assets 2022: $6,546,559Liabilities 2022: $672,636Net Assets 2022: $5,873,9232022Assets 2023: $7,723,589Liabilities 2023: $368,863Net Assets 2023: $7,354,7262023Assets 2024: $8,247,357Liabilities 2024: $387,754Net Assets 2024: $7,859,6032024

Highlighted filing

2019

Assets$6,276,913
Liabilities$1,464,441
Net Assets$4,812,472
Open 2019 Filing

Operations Trend

Revenue Growth41st percentile

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $1,314,1032010Revenue 2011: $1,588,155Expenses 2011: $1,383,732Net Income 2011: $204,4232011Revenue 2012: $2,140,123Expenses 2012: $1,500,419Net Income 2012: $639,7042012Revenue 2013: $2,286,239Expenses 2013: $1,408,765Net Income 2013: $877,4742013Revenue 2014: $2,217,982Expenses 2014: $1,920,577Net Income 2014: $297,4052014Revenue 2015: $1,837,531Expenses 2015: $1,763,436Net Income 2015: $74,0952015Revenue 2016: $2,046,281Expenses 2016: $1,688,601Net Income 2016: $357,6802016Revenue 2017: $2,012,779Expenses 2017: $2,043,182Net Income 2017: -$30,4032017Revenue 2018: $1,868,061Expenses 2018: $1,218,789Net Income 2018: $649,2722018Revenue 2019: $1,918,468Expenses 2019: $2,922,746Net Income 2019: -$1,004,2782019Revenue 2020: $2,058,514Expenses 2020: $1,254,633Net Income 2020: $803,8812020Revenue 2021: $2,228,177Expenses 2021: $1,845,079Net Income 2021: $383,0982021Revenue 2022: $2,323,209Expenses 2022: $1,860,420Net Income 2022: $462,7892022Revenue 2023: $2,804,107Expenses 2023: $1,745,246Net Income 2023: $1,058,8612023Revenue 2024: $2,524,517Expenses 2024: $2,024,513Net Income 2024: $500,0042024

Highlighted filing

2019

Revenue$1,918,468
Expenses$2,922,746
Net Income-$1,004,278
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 22, 2020
Return Version
2019v5.0
Gross Receipts
$2,128,252
Mission and Program Overview

Mission

Promote the general welfare of agriculture and use of superior seed. Iowa crop improvement association has been designated as the official seed certifying agency for the state of iowa. The organization has been providing iowa with quality, unbiased seed production services and crop performance testing services since 1920. The mission of the organization is to provide an unbiased source of service and education in production and quality assurance for iowa agricultural crops.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,917,806$5,415,060▲ $497,254
Cash and Non-Interest-Bearing Accounts$716,551$643,764▼ $72,787
Accounts Receivable$69,243$148,503▲ $79,260
Inventories for Sale or Use$13,587$32,208▲ $18,621
Land, Buildings, and Equipment, Net$17,338$22,195▲ $4,857
Prepaid Expenses and Deferred Charges$3,926$3,827▼ $99
Total Assets$5,744,211$6,276,913▲ $532,702
Other Assets Total$5,760$11,356▲ $5,596
Liabilities
Grants Payable$200,000$1,220,000▲ $1,020,000
Accounts Payable and Accrued Expenses$66,088$171,162▲ $105,074
Other Liabilities$65,300$73,279▲ $7,979
Total Liabilities$331,388$1,464,441▲ $1,133,053
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,412,823$4,812,472▼ $600,351
Total Net Assets Fund Balance$5,412,823$4,812,472▼ $600,351
Total Liabilities and Net Assets / Fund Balance$5,744,211$6,276,913▲ $532,702

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,195$147,322$169,517
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Jim RouseSec/treasPT$124,138$124,138

Board Members and Trustees

NameTitle
Nick WestphalPresident
Andrew SmelserDirector
Bill DesmetDirector
Daniel RobisonDirector
Kendall LamkeyDirector
Manjit MisraDirector
Mike NaigDirector
Norm ChambersDirector
Will CorneliusDirector
Jeff SteinbackVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,735,692
Investment Income
$181,589
Other Revenue
$1,187
Change in Net Assets
$-1,004,278

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,918,468
Revenue Not Reported on Form 990
$403,927
Total Revenue per Audited Statements
$2,322,395
Total Revenue per Form 990
$1,918,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,647,095
Salaries, Compensation, and Employee Benefits$786,993
Other Expenses$488,658
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,635,095--$1,635,095
Other Salaries and Wages$546,736$184,331-$731,067
Occupancy-$59,965-$59,965
Payroll Taxes$41,825$14,101-$55,926
Other Expenses$34,827$31,622-$34,827
Travel$30,875--$30,875
Fees for Services Accounting-$18,000-$18,000
All Other Expenses$8,517$9,359-$17,876
Information Technology$9,895$2,613-$12,508
Grants to Domestic Individuals$12,000--$12,000
Conferences and Meetings$4,879$5,510-$10,389
Insurance-$9,423-$9,423
Depreciation Depletion-$9,143-$9,143
Total Functional Expenses$2,578,679$344,067$0$2,922,746

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,922,746
Total Expenses per Audited Statements$2,922,746
Total Expenses per Form 990$2,922,746
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Iowa State UniversityAmes, IA-Isu Programs$1,541,500
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation and Wages$73,279
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 7A

“Board elected by directors”

Form 990, Page 6, Part VI, Line 11B

“Executive director reviewed tax return before submitted”

Form 990, Page 6, Part VI, Line 19

“Governing documents and information available upon request”

Filing and Contact Details

Filer

Filer Name
Iowa Crop Improvement Association
EIN
42-0686921
Phone
5152946921
Address
4611 MORTENSEN RD STE 101, AMES, IA 50014

Signing Officer

Name
Jim Rouse
Title
Sec/treas
Phone
5152946921
Signed
2020-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Rouse
Formed
1987
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
35

Preparer

Firm
Hogan - Hansen Pc
Address
1601 GOLDEN ASPEN DRIVE SUITE 107, AMES, IA 50010-8024
Preparer
Nicholas H Aarsen CPA
Phone
5152320533
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Promote the general welfare of agriculture and use of superior seed. Iowa crop improvement association has been designated as the official seed certifying agency for the state of iowa. The organization has been providing iowa with quality, unbiased seed production services and crop performance testing services since 1920. The mission of the organization is to provide an unbiased source of service and education in production and quality assurance for iowa agricultural crops.”

Form 990, Page 2, Part III, Line 4D

“Grants for seed foundation and education”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management annually makes an appropriate evaluation of any uncertain income tax positions based upon current statutes in completing these financial statements and the notes to the financial statements. As of december 31, 2019, management believes that there were no uncertain income tax positions for which a material change in the unrecognized effect would be reasonably possible within the next 12 months.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT ANNUALLY MAKES AN APPROPRIATE EVALUATION OF ANY UNCERTAIN INCOME TAX POSITIONS BASED UPON CURRENT STATUTES IN COMPLETING THESE FINANCIAL STATEMENTS AND THE NOTES TO THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2019, MANAGEMENT BELIEVES THAT THERE WERE NO UNCERTAIN INCOME TAX POSITIONS FOR WHICH A MATERIAL CHANGE IN THE UNRECOGNIZED EFFECT WOULD BE REASONABLY POSSIBLE WITHIN THE NEXT 12 MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt02922746
IRS990ScheduleD/TotalLiabilityAmt073279
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02322395
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02922746
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLAR AND FINANCIAL
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IRS990ScheduleI/RecipientTable/CashGrantAmt01541500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt088595
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ISU PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0IOWA STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0426004224
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0BEARDSHEAR HALL
IRS990ScheduleI/RecipientTable/USAddress/CityNm0AMES
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd050011
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS TO IOWA STATE UNIVERSITY ARE MONITORED THROUGH MEETINGS WITH THE GRANT RECIPIENT AND MONTHLY ACCOUNT STATEMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTE THE GENERAL WELFARE OF AGRICULTURE AND USE OF SUPERIOR SEED. IOWA CROP IMPROVEMENT ASSOCIATION HAS BEEN DESIGNATED AS THE OFFICIAL SEED CERTIFYING AGENCY FOR THE STATE OF IOWA. THE ORGANIZATION HAS BEEN PROVIDING IOWA WITH QUALITY, UNBIASED SEED PRODUCTION SERVICES AND CROP PERFORMANCE TESTING SERVICES SINCE 1920. THE MISSION OF THE ORGANIZATION IS TO PROVIDE AN UNBIASED SOURCE OF SERVICE AND EDUCATION IN PRODUCTION AND QUALITY ASSURANCE FOR IOWA AGRICULTURAL CROPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GRANTS FOR SEED FOUNDATION AND EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD ELECTED BY DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR REVIEWED TAX RETURN BEFORE SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND INFORMATION AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/TravelGrp/ProgramServicesAmt030875
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,276,913
Liabilities
$1,464,441
Net assets
$4,812,472
Revenue
$1,918,468
Expenses
$2,922,746
Net income
-$1,004,278
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.25$0.39$7.86$2.52$2.02$0.50
2023Detailed filing. Detailed filing data is available for this year.$7.72$0.37$7.35$2.80$1.75$1.06
2022Detailed filing. Detailed filing data is available for this year.$6.55$0.67$5.87$2.32$1.86$0.46
2021Detailed filing. Detailed filing data is available for this year.$7.71$1.36$6.35$2.23$1.85$0.38
2020Detailed filing. Detailed filing data is available for this year.$6.89$1.03$5.86$2.06$1.25$0.80
2019Detailed filing. Detailed filing data is available for this year.$6.28$1.46$4.81$1.92$2.92$1.00
2018Detailed filing. Detailed filing data is available for this year.$5.74$0.33$5.41$1.87$1.22$0.65
2017Detailed filing. Detailed filing data is available for this year.$5.63$0.56$5.07$2.01$2.04$0.03
2016Detailed filing. Detailed filing data is available for this year.$5.36$0.46$4.90$2.05$1.69$0.36
2015Detailed filing. Detailed filing data is available for this year.$4.80$0.29$4.51$1.84$1.76$0.07
2014Detailed filing. Detailed filing data is available for this year.$4.79$0.35$4.43$2.22$1.92$0.30
2013Detailed filing. Detailed filing data is available for this year.$4.43$0.30$4.13$2.29$1.41$0.88
2012Summary only. Only limited summary data is available for this year.$3.49$0.24$3.26$2.14$1.50$0.64
2011Summary only. Only limited summary data is available for this year.$2.86$0.24$2.62$1.59$1.38$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.27$2.41$1.31
Peer Organizations

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