Civic Intelligence

Fluid Fertilizer Foundation Inc

990 • Fiscal year 2018 • EIN 43-1451335

Jan 01, 2018 to Dec 31, 2018 • Filed on May 10, 2019

5015 Garretson AveSioux City, IA 51106

(712) 635-4749

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

34th percentile

-6.1%

Faster asset growth than 34% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

27th percentile

-17%

Faster revenue growth than 27% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$373,038

Down $24,237 (-6.1%) from 2017

Net Assets

Down

$371,287

Down $10,566 (-2.8%) from 2017

Liabilities

Down

$1,751

Down $13,671 (-89%) from 2017

Revenue

Down

$264,257

Down $53,190 (-17%) from 2017

Expenses

Down

$274,823

Down $79,620 (-22%) from 2017

Net Income

Up

-$10,566

Up $26,430 (+71%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $454,279Liabilities 2011: $7,322Net Assets 2011: $446,9572011Assets 2012: $498,159Liabilities 2012: $17,258Net Assets 2012: $480,9012012Assets 2013: $493,786Liabilities 2013: $17,714Net Assets 2013: $476,0722013Assets 2014: $503,434Liabilities 2014: $11,935Net Assets 2014: $491,4992014Assets 2015: $440,414Liabilities 2015: $2,916Net Assets 2015: $437,4982015Assets 2016: $435,349Liabilities 2016: $16,500Net Assets 2016: $418,8492016Assets 2017: $397,275Liabilities 2017: $15,422Net Assets 2017: $381,8532017Assets 2018: $373,038Liabilities 2018: $1,751Net Assets 2018: $371,2872018Assets 2019: $358,282Liabilities 2019: $259Net Assets 2019: $358,0232019Assets 2020: $369,225Liabilities 2020: $7,500Net Assets 2020: $361,7252020Assets 2021: $364,100Liabilities 2021: $0Net Assets 2021: $364,1002021Assets 2022: $373,094Liabilities 2022: $1,000Net Assets 2022: $344,6292022Assets 2023: $330,672Liabilities 2023: $0Net Assets 2023: $303,2042023Assets 2024: $302,053Liabilities 2024: $0Net Assets 2024: $302,0532024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2018

Assets$373,038
Liabilities$1,751
Net Assets$371,287

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2011: $363,2942011Revenue 2012: $419,550Expenses 2012: $394,434Net Income 2012: $25,1162012Revenue 2013: $434,985Expenses 2013: $402,505Net Income 2013: $32,4802013Revenue 2014: $396,474Expenses 2014: $385,934Net Income 2014: $10,5402014Revenue 2015: $335,632Expenses 2015: $383,655Net Income 2015: -$48,0232015Revenue 2016: $344,729Expenses 2016: $363,378Net Income 2016: -$18,6492016Revenue 2017: $317,447Expenses 2017: $354,443Net Income 2017: -$36,9962017Revenue 2018: $264,257Expenses 2018: $274,823Net Income 2018: -$10,5662018Revenue 2019: $220,941Expenses 2019: $234,205Net Income 2019: -$13,2642019Revenue 2020: $169,700Expenses 2020: $165,997Net Income 2020: $3,7032020Revenue 2021: $138,050Expenses 2021: $144,875Net Income 2021: -$6,8252021Revenue 2022: $183,451Expenses 2022: $175,457Net Income 2022: $7,9942022Revenue 2023: $10,909Expenses 2023: $52,331Net Income 2023: -$41,4222023Revenue 2024: $11,858Expenses 2024: $6,473Net Income 2024: $5,3852024Revenue 2025: $11,302Expenses 2025: $303,478Net Income 2025: -$292,1762025

Highlighted filing

2018

Revenue$264,257
Expenses$274,823
Net Income-$10,566
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 10, 2019
Return Version
2018v3.1
Gross Receipts
$302,925
Mission and Program Overview

Mission

To provide grants to institutions of higher education

To provide grants to institutions of higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$303,113$272,546▼ $30,567
Cash and Non-Interest-Bearing Accounts$72,123$73,042▲ $919
Accounts Receivable$16,798$27,450▲ $10,652
Savings and Temporary Cash Investments$5,241--
Total Assets$397,275$373,038▼ $24,237
Liabilities
Accounts Payable and Accrued Expenses$12,762--
Other Liabilities$2,660$1,751▼ $909
Total Liabilities$15,422$1,751▼ $13,671
Net Assets / Fund Balance
Unrestricted Net Assets$381,853$371,287▼ $10,566
Total Net Assets Fund Balance$381,853$371,287▼ $10,566
Total Liabilities and Net Assets / Fund Balance$397,275$373,038▼ $24,237

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,472$10,472
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rodney GillilandChairman
Raun LohryPresident
Dave SchwartzVice Chairma
Bill EasterwoodDirector
Bob RuebelDirector
Dewalt WillardDirector
J Julian SmithDirector
John GuglielmiDirector
Kyle GrantDirector
Mark HowardDirector
Ray McdonaldDirector
Robert MullenDirector
Robert TinsmanDirector
Russell SidesDirector
Ryan HahnDirector
Ryan HarbisonDirector
Steve KellerDirector
Terry TindallDirector
Tim McardleDirector
Tom BruulsemaDirector
Wes MccoyDirector
Yebin ZhaoDirector
Curtis HarbachSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$194,694
Investment Income
$9,754
Other Revenue
$59,809
Change in Net Assets
$-10,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,223
Grants and Similar Amounts Paid$99,600
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$93,000-$93,000
Grants to Domestic Orgs$84,100--$84,100
Grants to Domestic Individuals$9,500--$9,500
Advertising$7,900--$7,900
Foreign Grants$6,000--$6,000
Fees for Services Accounting-$3,705-$3,705
Other Expenses$18,925$3,076-$3,076
Fees for Services Legal-$2,605-$2,605
Insurance-$2,129-$2,129
Office Expenses-$1,579-$1,579
Travel$929--$929
Conferences and Meetings$387--$387
Total Functional Expenses$168,729$106,094$0$274,823
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ksu FoundationManhattan, KS-Research$24,000
Ksu Dept of AgronomyManhattan, KS-Research$12,000
University of IllinoisUrbana, IL-Research$11,200
University of MinnesotaWaseca, MN-Research$9,500
Iowa State UniversityAmes, IA-Researc$9,250
Treasurer of Virginia TechSuffolk, VA-Research$6,000
Iowa State UniversityAmes, IA-Research$5,750

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Income$1,751
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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 11B

The president will review the accuracy and completeness of the form 990 before filing.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Fluid Fertilizer Foundation Inc
EIN
43-1451335
Phone
7126354749
Address
5015 GARRETSON AVE, SIOUX CITY, IA 51106

Signing Officer

Name
Rodney Gilliland
Title
Chairman
Phone
7126354749
Signed
2019-05-10

Organization Details

Principal Officer
Raun Lohry
Formed
1982
Legal Domicile
Ia
Voting Board Members
110
Independent Board Members
110
Employees
0

Preparer

Firm
Sink Gordon & Associates Llp
Address
727 POYNTZ AVE STE 601, MANHATTAN, KS 66502
Preparer
Steven R Rathbun CPA
Phone
7855370190
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE GRANTS TO INSTITUTIONS OF HIGHER EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0true
IRS990/NetAssetsOrFundBalancesBOYAmt0381853
IRS990/NetAssetsOrFundBalancesEOYAmt0371287
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt01332
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01332
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01579
IRS990/OfficeExpensesGrp/TotalAmt01579
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0ROUNDUP & FORUM EXPENSE
IRS990/OtherExpensesGrp/Desc1FLUID JOURNAL
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03076
IRS990/OtherExpensesGrp/ProgramServicesAmt040988
IRS990/OtherExpensesGrp/ProgramServicesAmt118925
IRS990/OtherExpensesGrp/TotalAmt040988
IRS990/OtherExpensesGrp/TotalAmt118925
IRS990/OtherExpensesGrp/TotalAmt23076
IRS990/OtherLiabilitiesGrp/BOYAmt02660
IRS990/OtherLiabilitiesGrp/EOYAmt01751
IRS990/OtherRevenueMiscGrp/Desc0REGISTRATION FEES
IRS990/OtherRevenueMiscGrp/Desc1PASS THROUGH RESEARCH
IRS990/OtherRevenueMiscGrp/Desc2MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt049765
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt110000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt244
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt110000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt244
IRS990/OtherRevenueTotalAmt059809
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RAUN LOHRY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0194694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0194694
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0123525
IRS990/PYInvestmentIncomeAmt07758
IRS990/PYOtherExpensesAmt0230918
IRS990/PYOtherRevenueAmt076077
IRS990/PYProgramServiceRevenueAmt0233612
IRS990/PYRevenuesLessExpensesAmt0-36996
IRS990/PYTotalExpensesAmt0354443
IRS990/PYTotalRevenueAmt0317447
IRS990/ReconcilationRevenueExpnssAmt0-10566
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0264257
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05241
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REGISTRATION FEES 393,240 MANUAL SALES 3,231 OTHER REVENUE 9,444 CONSULTING 600 PASS THROUGH RESEARCH 10,000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0233612
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0229473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0250049
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0292276
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09754
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010549
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03324
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08236
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0264257
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt059809
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt076077
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0102408
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt082259
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt095962
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0416515
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72460
IRS990ScheduleA/PublicSupportPY170Pct00.72130
IRS990ScheduleA/PublicSupportTotal170Amt01200104
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0194694
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0233612
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0229473
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0250049
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0292276
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01200104
IRS990ScheduleA/TotalSupportAmt01656240
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt010472
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01751
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEARNED INCOME
IRS990ScheduleD/TotalLiabilityAmt01751
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt06000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0BY CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0AG RESEARCH
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0RESEARCH GRANT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/RecipientTable/CashGrantAmt024000
IRS990ScheduleI/RecipientTable/CashGrantAmt111200
IRS990ScheduleI/RecipientTable/CashGrantAmt29500
IRS990ScheduleI/RecipientTable/CashGrantAmt36000
IRS990ScheduleI/RecipientTable/CashGrantAmt412000
IRS990ScheduleI/RecipientTable/CashGrantAmt59250
IRS990ScheduleI/RecipientTable/CashGrantAmt65750
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5RESEARC
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6RESEARCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0KSU FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF ILLINOIS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2UNIVERSITY OF MINNESOTA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3TREASURER OF VIRGINIA TECH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4KSU DEPT OF AGRONOMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5IOWA STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6IOWA STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0ANTONIO MALLARINO
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02107 THROCKMORTON HALL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11201 WEST GREGORY DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2SROC 35838 120TH ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt36321 HOLLAND RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt42005 THROCKMORTON PLANT SCI CTR

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.11$3.03$2.92
2024Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$0.12$0.06$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.03$0.11$0.52$0.41
2022Detailed filing. Detailed filing data is available for this year.$3.73$0.01$3.45$1.83$1.75$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$1.38$1.45$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.69$0.08$3.62$1.70$1.66$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$2.21$2.34$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.73$0.02$3.71$2.64$2.75$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.97$0.15$3.82$3.17$3.54$0.37
2016Detailed filing. Detailed filing data is available for this year.$4.35$0.17$4.19$3.45$3.63$0.19
2015Detailed filing. Detailed filing data is available for this year.$4.40$0.03$4.37$3.36$3.84$0.48
2014Detailed filing. Detailed filing data is available for this year.$5.03$0.12$4.91$3.96$3.86$0.11
2013Detailed filing. Detailed filing data is available for this year.$4.94$0.18$4.76$4.35$4.03$0.32
2012Summary only. Only limited summary data is available for this year.$4.98$0.17$4.81$4.20$3.94$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$0.07$4.47$3.63