Civic Intelligence

Iowa Cooperative Foundation

EIN 42-1305677 • 501(c)3 • Ames, IA

Profile

The iowa cooperative foundation is organized for charitable, scientific and education purposes. The foundation is organized, and will be operated by, exclusively for the benefit of, to perform the functions of, or to carry out the charitable purpose of the iowa institute for cooperatives, an iowa nonprofit corporation.

2515 University BlvdAmes, IA 50010

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.72x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

18th percentile

-31%

Higher net margin than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

39th percentile

-9.9%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

-7.0%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$472,724

Down $51,874 (-9.9%) from 2024

Liabilities

Up

$40,000

Up $40,000 from 2024

Net Assets

Down

$432,724

Down $91,874 (-18%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin18th percentile

Revenue

Down

$55,222

Down $4,142 (-7.0%) from 2024

Expenses

Up

$72,500

Up $39,982 (+123%) from 2024

Net Income

Down

-$17,278

Down $44,124 (-164%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $162,551Liabilities 2011: $61,0832011Assets 2012: $160,048Liabilities 2012: $51,9602012Assets 2013: $514,841Liabilities 2013: $402,027Net Assets 2013: $112,8142013Assets 2014: $310,304Liabilities 2014: $165,069Net Assets 2014: $145,2352014Assets 2015: $242,479Liabilities 2015: $0Net Assets 2015: $242,4792015Assets 2016: $264,969Liabilities 2016: $0Net Assets 2016: $264,9692016Assets 2017: $326,957Liabilities 2017: $0Net Assets 2017: $326,9572017Assets 2018: $343,594Liabilities 2018: $0Net Assets 2018: $343,5942018Assets 2019: $382,259Liabilities 2019: $0Net Assets 2019: $382,2592019Assets 2020: $408,047Liabilities 2020: $0Net Assets 2020: $408,0472020Assets 2021: $433,087Liabilities 2021: $0Net Assets 2021: $433,0872021Assets 2022: $460,084Liabilities 2022: $0Net Assets 2022: $460,0842022Assets 2023: $475,185Liabilities 2023: $0Net Assets 2023: $475,1852023Assets 2024: $524,598Liabilities 2024: $0Net Assets 2024: $524,5982024Assets 2025: $472,724Liabilities 2025: $40,000Net Assets 2025: $432,7242025

Highlighted filing

2025

Assets$472,724
Liabilities$40,000
Net Assets$432,724
Open 2025 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $33,287Expenses 2011: $19,879Net Income 2011: $13,4082011Revenue 2012: $6,620Expenses 2012: $0Net Income 2012: $6,6202012Expenses 2013: $02013Revenue 2014: $6,758Expenses 2014: $624Net Income 2014: $6,1342014Revenue 2015: $105,260Expenses 2015: $8,016Net Income 2015: $97,2442015Revenue 2016: $34,646Expenses 2016: $17,000Net Income 2016: $17,6462016Revenue 2017: $89,161Expenses 2017: $21,000Net Income 2017: $68,1612017Revenue 2018: $34,995Expenses 2018: $18,358Net Income 2018: $16,6372018Revenue 2019: $58,970Expenses 2019: $20,305Net Income 2019: $38,6652019Revenue 2020: $45,075Expenses 2020: $21,347Net Income 2020: $23,7282020Revenue 2021: $39,932Expenses 2021: $23,339Net Income 2021: $16,5932021Revenue 2022: $42,665Expenses 2022: $26,442Net Income 2022: $16,2232022Revenue 2023: $57,971Expenses 2023: $27,484Net Income 2023: $30,4872023Revenue 2024: $59,364Expenses 2024: $32,518Net Income 2024: $26,8462024Revenue 2025: $55,222Expenses 2025: $72,500Net Income 2025: -$17,2782025

Highlighted filing

2025

Revenue$55,222
Expenses$72,500
Net Income-$17,278
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$472,724
Liabilities
$40,000
Net assets
$432,724
Revenue
$55,222
Expenses
$72,500
Net income
-$17,278
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.40$4.33$0.55$0.73$0.17
2024Detailed filing. Detailed filing data is available for this year.$5.25$0.00$5.25$0.59$0.33$0.27
2023Detailed filing. Detailed filing data is available for this year.$4.75$0.00$4.75$0.58$0.27$0.30
2022Detailed filing. Detailed filing data is available for this year.$4.60$0.00$4.60$0.43$0.26$0.16
2021Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$0.40$0.23$0.17
2020Detailed filing. Detailed filing data is available for this year.$4.08$0.00$4.08$0.45$0.21$0.24
2019Detailed filing. Detailed filing data is available for this year.$3.82$0.00$3.82$0.59$0.20$0.39
2018Detailed filing. Detailed filing data is available for this year.$3.44$0.00$3.44$0.35$0.18$0.17
2017Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.89$0.21$0.68
2016Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$0.35$0.17$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$1.05$0.08$0.97
2014Detailed filing. Detailed filing data is available for this year.$3.10$1.65$1.45$0.07$0.01$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.15$4.02$1.13$0.00
2012Summary only. Only limited summary data is available for this year.$1.60$0.52$0.07$0.00$0.07
2011Summary only. Only limited summary data is available for this year.$1.63$0.61$0.33$0.20$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$55,222
Mission and Program Overview

Mission

The iowa cooperative foundation is organized for charitable, scientific and education purposes. The foundation is organized, and will be operated by, exclusively for the benefit of, to perform the functions of, or to carry out the charitable purpose of the iowa institute for cooperatives, an iowa nonprofit corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$468,945$418,042▼ $50,903
Cash and Non-Interest-Bearing Accounts$55,653$54,682▼ $971
Total Assets$524,598$472,724▼ $51,874
Liabilities
Grants Payable-$30,000-
Accounts Payable and Accrued Expenses-$10,000-
Total Liabilities$0$40,000▲ $40,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$524,598$432,724▼ $91,874
Total Net Assets Fund Balance$524,598$432,724▼ $91,874
Total Liabilities and Net Assets / Fund Balance$524,598$472,724▼ $51,874
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Brian LarsenDirector$1,800$1,800

Board Members and Trustees

NameTitle
Taylor JansPresident
Jason BerklandVice President
Brian ThilgesDirector
Cozy NelsenDirector
Greg HanshawDirector
Wil ManweilerSecretary
Dr Bobby MartensStaff Liaison (current)
Dave HolmStaff Liaison (former)
Revenue and Support

Revenue Composition

Contributions and Grants
$31,300
Program Service Revenue
$0
Investment Income
$23,922
Other Revenue
$0
Change in Net Assets
$-17,278

Audited Revenue Reconciliation

Revenue per Audited Statements
$55,222
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,664
Total Revenue per Audited Statements
$56,886
Total Revenue per Form 990
$55,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$72,500
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$42,500--$42,500
Grants to Domestic Individuals$30,000--$30,000
Total Functional Expenses$72,500$0$0$72,500

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$148,761
Expenses Not Reported on Form 990$76,261
Expenses per Audited Statements$72,500
Total Expenses per Form 990$72,500
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Iowa Ffa FoundationAnkeny, IA-Multi Year Commitment (2025, 2026, 2027, 2028 & 2029) for the Gold Standard Program.$37,500
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The information used to prepare the form 990 comes directly from the audited financial statements that the committee oversees and ultimately, signs off on. The return is reviewed and signed by the staff liaison before its filing to the irs. As a whole, the board of directors does not review the form 990 prior to its submission.”

Form 990, Part VI, Section B, Line 12C

“It is the foundation's policy to conduct business ethically and to avoid conflicts of interest or even the appearance of such conflicts. Directors are required to report conflicts of interest to the entire board immediately upon discovery. The board will review each situation.”

Form 990, Part VI, Section C, Line 19

“The organization makes available to the public financial statements, the conflict of interest policy and its governing documents upon request.”

Filing and Contact Details

Filer

Filer Name
Iowa Cooperative Foundation
EIN
42-1305677
Phone
5152922667
Address
2515 UNIVERSITY BLVD, AMES, IA 50010

Signing Officer

Name
Dr Bobby Martens
Title
Staff Liaison
Phone
5152922667
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Bobby Martens
Formed
1987
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Gardiner Company Pc
Address
10555 NEW YORK AVENUE SUITE 200, DES MOINES, IA 50322
Preparer
Robert Bell CPA
Phone
5152701446
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Accrued but unpaid unconditional promise to give to ffa -40,000.”

Form 990, Part XII, Line 2C

“The process of selecting an independent accountant and the responsibility of oversight of the audit has not changed from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The foundation is exempt from income taxes under section 501(c) 3 and files a form 990, return of organization exempt from income tax. The foundation is not classified as a private foundation. The foundation evaluates uncertain tax benefits arising from tax positions taken or expected to be taken based upon the likelihood of being sustained upon examination by applicable tax authorities. If the foundation determines that a tax position is more likely than not of being sustained, it recognizes the largest amount of the arising benefit that is greater than 50% likely of being realized upon settlement in the financial statements. Any tax positions taken or expected to be taken that do not pass the more than likely than not test, the foundation establishes reserves offsetting the benefits related to such positions. Interest and penalties, if any, are included in the current period provision for income taxes in the foundation's statments of activities and are included as a current liability in the statement of finacial position.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Donated services 1,665. Audit rounding adjustment -1.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Unrealized losses on marketable securities 34,596. Donated services 1,665. Accrued but unpaid unconditional promise to give to ffa 40,000.”

Raw XML AppendixShowing 400 of 452 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.

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IRS990/PrincipalOfficerNm0DR BOBBY MARTENS
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt035874
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt031000
IRS990/PYInvestmentIncomeAmt021972
IRS990/PYOtherExpensesAmt01518
IRS990/PYOtherRevenueAmt01518
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt026846
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt032518
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt059364
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-17278
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt015000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0468945
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0418042
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE IOWA COOPERATIVE FOUNDATION CONFIRMED THAT THE SUPPORTED ORGANIZATION (IOWA INSTITUTE FOR COOPERATIVES 41-0711488) QUALIFIED UNDER SECTION 501(C)(6) AND SATISFIED THE PUBLIC SUPPORT TESTS (MORE THAN ONE-THIRD SUPPORT REQUIREMENT TEST AND THE GROSS INVESTMENT INCOME AND UNRELATED BUSINESS INCOME TEST) UNDER SECTION 509(A)(2). AN ANALYSIS OF THE SUPPORTED ORGANIZATION'S REVENUE SOURCE REVEALED THAT MORE THAN ONE-THIRD OF ITS SUPPORT CAME FROM THE RECEIPT OF FEES FROM ITS MEMBERS. FURTHERMORE, IT WAS DETERMINED THAT THE FEES FROM MEMBERS MET THE IRS' CRITERIA OF BEING PROPERLY CLASSIFIED AS "MEMBERSHIP FEES" RATHER THAN 'GROSS RECEIPTS". HENCE, NO LIMITATIONS ON INCLUDIBLE SUPPORT IN THE NUMERATOR OF THE ONE-THIRD SUPPORT TEST. FOR THE 2024 TAX YEAR BOTH THE MORE THAN ONE-THIRD SUPPORT REQUIREMENT TEST AND THE GROSS INVESTMENT INCOME TEST WERE MET.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE IOWA COOPERATIVE FOUNDATION HAS SUFFICIENT SAFEGUARDS IN PLACE TO ENSURE ITS SUPPORT IS USED EXCLUSIVELY FOR CHARITABLE PURPOSES. TO ENSURE THAT IT RETAINS CONTROL AND DISCRETION OVER THE USE OF ITS FUNDS FOR CHARITABLE PURPOSES, CHARITABLE GIFTING TO EDUCATION INSTITUTIONS ARE PAID DIRECTLY FROM THE FOUNDATION. FUNDS ARE NOT PAID TO THE SUPPORTING ORGANIZATION IN FURTHERANCE OF THE SUPPORTING ORGANIZATION'S CHARITABLE PURPOSES. FOR THE 2024 TAX YEAR $35,000 IN AWARDED SCHOLARSHIPS ($30,000) AND DONATIONS ($5,000) WERE PAID TO VARIOUS UNIVERSITIES STEMMING FROM THE IOWA COOPERATIVE FOUNDATION. A PLEDGE FOR $77,500 WAS AWARDED TO THE IOWA FFA ASSOCIATION TO BE PAID OVER A COURSE OF FIVE YEARS ENDING IN 2029.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SECTION A, LINE 3B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SECTION A, LINE 3C
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0420711488
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt015000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0IOWA INSTITUTE FOR COOPERATIVES
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt015000
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt076261
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt072500
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt076261
IRS990ScheduleD/OtherRevenueAmt01664
IRS990ScheduleD/RevenueNotReportedAmt01664
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt055222
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) 3 AND FILES A FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE FOUNDATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE FOUNDATION EVALUATES UNCERTAIN TAX BENEFITS ARISING FROM TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BASED UPON THE LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY APPLICABLE TAX AUTHORITIES. IF THE FOUNDATION DETERMINES THAT A TAX POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED, IT RECOGNIZES THE LARGEST AMOUNT OF THE ARISING BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT IN THE FINANCIAL STATEMENTS. ANY TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT DO NOT PASS THE MORE THAN LIKELY THAN NOT TEST, THE FOUNDATION ESTABLISHES RESERVES OFFSETTING THE BENEFITS RELATED TO SUCH POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN THE CURRENT PERIOD PROVISION FOR INCOME TAXES IN THE FOUNDATION'S STATMENTS OF ACTIVITIES AND ARE INCLUDED AS A CURRENT LIABILITY IN THE STATEMENT OF FINACIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DONATED SERVICES 1,665. AUDIT ROUNDING ADJUSTMENT -1.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2UNREALIZED LOSSES ON MARKETABLE SECURITIES 34,596. DONATED SERVICES 1,665. ACCRUED BUT UNPAID UNCONDITIONAL PROMISE TO GIVE TO FFA 40,000.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt072500
IRS990ScheduleD/TotalRevenuePerForm990Amt055222
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt056886
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0148761
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt02500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR STUDENTS ATTENDING MIDWEST UNIVERSITIES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/RecipientTable/CashGrantAmt037500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MULTI YEAR COMMITMENT (2025, 2026, 2027, 2028 & 2029) FOR THE GOLD STANDARD PROGRAM.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0IOWA FFA FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0421305468
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01055 SW PRAIRIE TRAIL PARKWAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ANKENY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd050023
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0A DONATION OF $5,000 WAS APPROVED AND PAID TO THE IOWA ASSOCIATION OF ELECTRIC COOPERATIVES,(IAEC) AND TWELVE SCHOLARSHIPS OF $2,500 WERE APPROVED BY BOARD MEMBERS. THEIR DECISIONS WERE DULY NOTED IN THE BOARD MINUTES. SCHOLARSHIP FUNDS ARE SENT TO UNIVERSITIES ON BEHALF OF STUDENTS. SCHOLARSHIPS ARE AWARDED TO STUDENTS THAT HAVE WORK EXPERIENCE OR SERVED AN INTERNSHIP AT AN IOWA INSTITUE FOR COOPERATIVE MEMBER COOPERATIVE. IN DECEMBER OF 2024 THE IOWA COOPERATIVE FOUNDATION AGREED TO CONTRIBUTE A TOTAL OF $77,500 TO THE IOWA FFA ASSOCIATION, RAN THROUGH THE IOWA FFA FOUNDATION BETWEEN 2025 AND 2029. $37,500 WAS PAID IN CASH FOR THE 2024 YEAR.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0275316
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt020234
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt010763
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVE HOLM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0STAFF LIAISON (FORMER)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0306313
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE INFORMATION USED TO PREPARE THE FORM 990 COMES DIRECTLY FROM THE AUDITED FINANCIAL STATEMENTS THAT THE COMMITTEE OVERSEES AND ULTIMATELY, SIGNS OFF ON. THE RETURN IS REVIEWED AND SIGNED BY THE STAFF LIAISON BEFORE ITS FILING TO THE IRS. AS A WHOLE, THE BOARD OF DIRECTORS DOES NOT REVIEW THE FORM 990 PRIOR TO ITS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IT IS THE FOUNDATION'S POLICY TO CONDUCT BUSINESS ETHICALLY AND TO AVOID CONFLICTS OF INTEREST OR EVEN THE APPEARANCE OF SUCH CONFLICTS. DIRECTORS ARE REQUIRED TO REPORT CONFLICTS OF INTEREST TO THE ENTIRE BOARD IMMEDIATELY UPON DISCOVERY. THE BOARD WILL REVIEW EACH SITUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC FINANCIAL STATEMENTS, THE CONFLICT OF INTEREST POLICY AND ITS GOVERNING DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCRUED BUT UNPAID UNCONDITIONAL PROMISE TO GIVE TO FFA -40,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS OF SELECTING AN INDEPENDENT ACCOUNTANT AND THE RESPONSIBILITY OF OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IOWA INSTITUTE FOR COOPERATIVES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0420711488
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTING THE INTEREST & WELFARE OF IOWA COOPERATIVES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02515 UNIVERSITY BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0AMES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd050010
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO TRANSACTIONS TO REPORT FOR THE 2024 TAX YEAR THAT EXCEEDED THE $50,000 THRESHOLD BETWEEN THE RELATED TAX EXEMPT ORGANIZATIONS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R/PART V/PAGE 3
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0524598
IRS990/TotalAssetsEOYAmt0472724
IRS990/TotalAssetsGrp/BOYAmt0524598
IRS990/TotalAssetsGrp/EOYAmt0472724
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt031300
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt072500
IRS990/TotalFunctionalExpensesGrp/TotalAmt072500
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt040000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt040000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0524598

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