Civic Intelligence

Dairy Grazing Apprenticeship Inc.

990 • Fiscal year 2017 • EIN 46-2694047

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 09, 2018

7234 Gad RdMedford, WI 54451

(715) 560-0389

Siviq Scores

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

Liabilities / Assets

86th percentile

0.54x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.21x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

44th percentile

1.3%

Higher net margin than 44% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

78th percentile

$73,800

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

3rd percentile

-48%

Faster asset growth than 3% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

7.5%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$266,394

Up $140,590 (+112%) from 2015

Net Assets

Up

$122,593

Up $1,112 (+0.9%) from 2015

Liabilities

Up

$143,801

Up $139,478 (+3226%) from 2015

Revenue

Up

$683,291

Up $261,888 (+62%) from 2015

Expenses

Up

$674,317

Up $228,551 (+51%) from 2015

Net Income

Up

$8,974

Up $33,337 (+137%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $125,804Liabilities 2015: $4,323Net Assets 2015: $121,4812015Assets 2017: $266,394Liabilities 2017: $143,801Net Assets 2017: $122,5932017Assets 2019: $407,837Liabilities 2019: $157,583Net Assets 2019: $250,2542019Assets 2020: $469,719Liabilities 2020: $153,388Net Assets 2020: $316,3312020Assets 2021: $656,632Liabilities 2021: $108,905Net Assets 2021: $547,7272021Assets 2024: $1,086,539Liabilities 2024: $477,537Net Assets 2024: $609,0022024

Highlighted filing

2017

Assets$266,394
Liabilities$143,801
Net Assets$122,593

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $421,403Expenses 2015: $445,766Net Income 2015: -$24,3632015Revenue 2017: $683,291Expenses 2017: $674,317Net Income 2017: $8,9742017Revenue 2019: $719,034Expenses 2019: $700,111Net Income 2019: $18,9232019Revenue 2020: $680,309Expenses 2020: $614,232Net Income 2020: $66,0772020Revenue 2021: $793,072Expenses 2021: $561,676Net Income 2021: $231,3962021Revenue 2024: $2,209,964Expenses 2024: $2,265,409Net Income 2024: -$55,4452024

Highlighted filing

2017

Revenue$683,291
Expenses$674,317
Net Income$8,974
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 9, 2018
Return Version
2017v2.3
Gross Receipts
$683,291
Mission and Program Overview

Mission

Dairy grazing apprenticeship is dedicated to providing a guided pathway to independent dairy farm business ownership, developing grazing careers, and strengthening the economic and environmental well-being of rural communities and the dairy industry.

- to provide a guided pathway to independent grazing farm ownership, developing grazing careers, and strengthening the economic and environmental well-being of rural communites and the dairy industry. This mission shall be accomplished by: (1) connecting current and aspiring graziers in the transfer of farms and graziers' skills and knowledge; (2) developing alliances with agricultural and consumer groups; and (3) providing opportunities for farmers and their customers to invest in the next generation of grazing farmers. - to fulfill the requirements for implementing and administering the corporation's dairy grazier apprenticeship program, as set forth in the dairy grazing apprenticeship national standards registered with the department of labor-employment and training administration.- to secure the long-term economic sustainablitly of the corporation's dairy grazier apprenticeship program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$472,522$219,222▼ $253,300
Pledges and Grants Receivable$39,328$43,325▲ $3,997
Prepaid Expenses and Deferred Charges-$3,847-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$511,850$266,394▼ $245,456
Liabilities
Deferred Revenue$377,343$107,957▼ $269,386
Accounts Payable and Accrued Expenses$20,888$35,844▲ $14,956
Total Liabilities$398,231$143,801▼ $254,430
Net Assets / Fund Balance
Unrestricted Net Assets$113,619$122,593▲ $8,974
Total Net Assets Fund Balance$113,619$122,593▲ $8,974
Total Liabilities and Net Assets / Fund Balance$511,850$266,394▼ $245,456

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,780$1,780
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph Tomandl IiiExecutive DirectorFT$73,800$73,800
BRIDGET O'MEARACommunications CoordinatorFT$54,800$54,800
Peter ArnoldDirector-$2,600$2,600
Bill GuellTreasurer-$975$975
Joseph Tomandl JrDirector-$950$950

Board Members and Trustees

NameTitle
Paul OnanPresident
Rick AdamskiVice President
Dave VetranoBoard Member
Dan SmithDirector
Gabrielle RojasDirector
Maija HaggithDirector
Nadia AlberDirector
Timothy Buttke 317Director
Tom QuinnDirector
Joel McnairSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$681,664
Program Service Revenue
$1,000
Investment Income
$627
Other Revenue
$0
All Other Contributions
$360,347
Change in Net Assets
$8,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$416,989
Salaries, Compensation, and Employee Benefits$257,328
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$150,565$250-$150,815
Other Salaries and Wages$76,544$62,670-$139,214
Other Expenses$126,985--$126,985
Current Officers, Directors, Trustees, and Key Employees$29,520$48,805-$78,325
Travel$68,596$6,684-$75,280
Advertising$33,901--$33,901
Other Employee Benefits$11,537$11,863-$23,400
Office Expenses-$17,486-$17,486
Payroll Taxes$8,081$8,308-$16,389
Fees for Services Accounting-$7,617-$7,617
Fees for Services Legal-$2,570-$2,570
Occupancy-$2,100-$2,100
Insurance-$235-$235
Total Functional Expenses$505,729$168,588$0$674,317
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Child of Joseph Tomandl, Jr Board of Directors - Vice PresidentCompensationNo$73,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 A, Line 2

Joseph tomandl, jr. And joseph tomandl, iii have a family relationship.

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

The form 990 will be distributed to each voting member of the organization's governing body prior to filing with the internal revenue service.

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

Conflict of interest policies are updated annually by the board members. Any possible conflict of interest shall be disclosed to the board of directors by the person concerned, if that person is a director, or the president of the corporation, or to the president, or to such person or persons as they may designate, if the person is a staff member. When any conflict of interest is relevant to a matter requiring action by the board of directors, the interested person shall call it to the attention of the board of directors or its appropriate committee and such person shall not vote on the matter; provided, however, any director disclosing a possible conflict of interest may be counted in determining the presence of a quorum at a meeting of the board of directors. Unless requested to remain present during the meeting, the person having the conflict shall retire from the room in which the board of directors is meeting and shall not participate in the final deliberation or decision regarding the matter under consideration. However, that person shall provide the board of directors with any and all relevant information. The minutes of the meeting of the board of directors shall reflect that the conflict of interest was disclosed and that the interested person was not present during the final discussion or vote and did not vote. When there is doubt as to whether a conflict of interest exists, the matter shall be resolved by a vote of the board of directors, excluding the person concerning whose situation doubt has arisen.

Form 990, Part VI, Section B, Line 15A

Compensation for executive director is determined by comparing salaries and hourly rates of like positions at similar non-profit organizations in the upper midwest and by the amount of funding for program service areas and administration in the organization budget. Compensation rates are assessed and approved by the personnel committee, which is a standing committee on the dairy grazing apprenticeship, inc. Board of directors.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Dairy Grazing Apprenticeship Inc
EIN
46-2694047
Phone
7155600389
Address
7234 GAD RD, MEDFORD, WI 54451

Signing Officer

Name
Joseph Tomandl Iii
Title
Executive Director
Phone
7155600389
Signed
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Tomandl Iii
Formed
2013
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
9
Employees
5
Volunteers
12

Preparer

Firm
Wipfli Llp
Address
PO BOX 8010, WAUSAU, WI 54402-8010
Preparer
Mary a Coates CPA
Phone
7158453111
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Financial services: program service expenses 9,056. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,056. Master farmers: program service expenses 51,575. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,575. Other program service expenses: program service expenses 6,742. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,742. Outside contract services - other: program service expenses 83,192. Management and general expenses 0. Fundraising expenses 0. Total expenses 83,192. Surety bond: program service expenses 0. Management and general expenses 250. Fundraising expenses 0. Total expenses 250.

Financial Statement Notes

PART X, LINE 2:

Management believes the organization does not have any material uncertain tax positions requiring recognition or measurement in accordance with accounting standards.

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IRS990/ActivityOrMissionDesc0- TO PROVIDE A GUIDED PATHWAY TO INDEPENDENT GRAZING FARM OWNERSHIP, DEVELOPING GRAZING CAREERS, AND STRENGTHENING THE ECONOMIC AND ENVIRONMENTAL WELL-BEING OF RURAL COMMUNITES AND THE DAIRY INDUSTRY. THIS MISSION SHALL BE ACCOMPLISHED BY: (1) CONNECTING CURRENT AND ASPIRING GRAZIERS IN THE TRANSFER OF FARMS AND GRAZIERS' SKILLS AND KNOWLEDGE; (2) DEVELOPING ALLIANCES WITH AGRICULTURAL AND CONSUMER GROUPS; AND (3) PROVIDING OPPORTUNITIES FOR FARMERS AND THEIR CUSTOMERS TO INVEST IN THE NEXT GENERATION OF GRAZING FARMERS. - TO FULFILL THE REQUIREMENTS FOR IMPLEMENTING AND ADMINISTERING THE CORPORATION'S DAIRY GRAZIER APPRENTICESHIP PROGRAM, AS SET FORTH IN THE DAIRY GRAZING APPRENTICESHIP NATIONAL STANDARDS REGISTERED WITH THE DEPARTMENT OF LABOR-EMPLOYMENT AND TRAINING ADMINISTRATION.- TO SECURE THE LONG-TERM ECONOMIC SUSTAINABLITLY OF THE CORPORATION'S DAIRY GRAZIER APPRENTICESHIP PROGRAM.
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IRS990/Desc0DAIRY GRAZING APPRENTICESHIP (DGA) IS A 501(C)3 NON-PROFIT ORGANIZATION AND AN ACCREDITED FORMAL APPRENTICESHIP IN "MANAGED GRAZING" DAIRY PRODUCTION. THE APPRENTICESHIP CONSISTS OF 4000 HOURS OVER TWO YEARS AND COMBINES ON-FARM EMPLOYMENT AND TRAINING UNDER AN APPROVED MASTER DAIRY GRAZIER WITH RELATED INSTRUCTION, WHICH INCLUDES FORMAL COURSEWORK THROUGH ACCREDITED EDUCATION PROVIDERS, DISCUSSION GROUPS, PASTURE WALKS, AND FARMING CONFERENCES. DGA DEVELOPED THE CURRICULUM AND WORK-BASED COMPETENCIES THAT ARE REGISTERED WITH THE DEPARTMENT OF LABOR FOR THE OCCUPATION OF DAIRY GRAZIER. ENTRANTS BECOME APPRENTICES, JOURNEY DAIRY GRAZIER, AND EVENTUALLY MASTERS THEMSELVES ON A CAREER PATH THAT HAS BEEN USED IN THE TRADES FOR MORE THAN A CENTURY. THE ORGANIZATION CONDUCTS OUTREACH AND RECRUITS POTENTIAL MASTERS AND APPRENTICES, ASSESSES AND APPROVES MASTER (EMPLOYER) FARM SITES, COORDINATES RELATED INSTRUCTION COMPONENTS, MONITORS THE MENTORING RELATIONSHIP, TRACKS APPRENTICE PROGRESS THROUGH ON-THE-JOB TRAINING AND RELATED INSTRUCTION HOURS AND REQUIREMENTS, AND PROVIDES EDUCATIONAL, TECHNICAL, AND BUSINESS PLANNING SUPPORT SERVICES TO APPRENTICESHIP PARTICIPANTS. ACTIVITIES IN 2017 ACHIEVED THE FOLLOWING OUTCOMES: AN EFFECTIVE PROCESS FOR EXPANSION TO A NEW STATERECENT EXPANSION AND GROWTH OF DGA HAS BEEN THE RESULT OF STRONG INTEREST FROM INDIVIDUAL FARMERS AS WELL AS FROM OTHER ORGANIZATIONS INVOLVED IN FARMER EDUCATION. THESE GROUPS HAVE SEEN THE VALUE OF DGA'S STRUCTURE AND DEPTH OF CONTENT AND EXPRESSED INTEREST IN PARTNERING WITH DGA TO BRING THE PROGRAM TO THEIR FARMER AUDIENCES. DGA CREATED A PROCESS TO EVALUATE POTENTIAL PARTNERSHIPS. THE ASSESSMENT INCLUDES THE FOLLOWING CRITERIA: ALIGNMENT OF MISSIONS; EMBEDDEDNESS IN THE LOCAL DAIRY COMMUNITY AS EVIDENCED BY ORGANIZATIONAL PARTNERS, FARMER INVOLVEMENT (ESPECIALLY DAIRY FARMER INVOLVEMENT), AND RELATIONSHIPS WITH EDUCATIONAL INSTITUTIONS; ORGANIZATIONAL CAPACITY (STAFF AND FUNDING); ORGANIZATIONAL REACH OR AREA COVERED WITHIN AND OUTSIDE THE STATE; DAIRY INDUSTRY DEMOGRAPHICS (# OF GRAZING FARMS, HERD SIZE, ETC.); AND DAIRY INDUSTRY INFRASTRUCTURE. OUTREACH MATERIALS FOR MASTER AND APPRENTICE RECRUITMENTDGA CREATED UPDATED BROCHURES, DISPLAY MATERIALS, UPDATED OUR PUBLIC WEBSITE, AND CREATED A PRESENCE ON FACEBOOK AND INSTAGRAM TO PROMOTE OUTREACH TO MASTERS AND APPRENTICES. PARTNER ORGANIZATIONS HAVE ALSO PLAYED AN INTEGRAL ROLE IN PROVIDING OUTREACH FOR DGA. WE HAVE INCORPORATED MASTER AND APPRENTICE RECRUITMENT INTO EDUCATION COORDINATOR DUTIES. EDUCATION COORDINATORS IN EACH STATE KNOW THE COMMUNITIES WHERE THEY WORK AND CAN EFFECTIVELY BUILD LINKAGES BETWEEN DGA AND LOCAL AGENCIES, EDUCATIONAL INSTITUTIONS AND ORGANIZATIONS AND INCORPORATE DGA INFORMATION INTO EXISTING PROGRAMS AND ACTIVITIES. ECS ATTEND IN-STATE CONFERENCES SUCH AS FUTURE FARMERS OF AMERICA CONVENTIONS, AGRICULTURE EDUCATOR CONFERENCES, AND GRAZING AND ORGANIC FARMING CONFERENCES. THEY ALSO BUILD RELATIONSHIPS WITH LOCAL HIGH SCHOOL AND COLLEGE INSTRUCTORS AND MAKE PRESENTATIONS TO DAIRY CLUBS AND OTHER INTERESTED GROUPS. AS A RESULT, APPROVED MASTER NUMBERS HAVE INCREASED TO 151 AND APPRENTICE CANDIDATES TO 270 IN THE PAST YEAR. FUNCTIONAL WEBSITE AND DATABASE FOR MATCHING, TRACKING PROGRESS OF DGA PARTICIPANTSDGA WORKED WITH OUR WEB DESIGNER TO CREATE AN ENTIRE NEW WEBSITE (HTTPS://DGA-NATIONAL.ORG) WITH BOTH A PUBLIC INFORMATIONAL PORTION AND A ROBUST INTERNAL DATABASE THAT PROVIDES AN ONLINE APPLICATION PROCESS FOR BOTH APPRENTICE CANDIDATES AND INTERESTED MASTERS AND ALLOWS PASSWORD PROTECTED ACCESS AND DATA ENTRY BY STAFF, EDUCATION COORDINATORS, AND MASTERS, AS WELL AS A SNAPSHOT OF PROGRESS FOR APPRENTICES. THE WEBSITE TRACKS ON-FARM TRAINING HOURS, RELATED INSTRUCTION COMPLETION, EC FARM VISITS, AND PEER-TO-PEER LEARNING ACTIVITIES. A RESOURCES SECTION PROVIDES PROFESSIONAL DEVELOPMENT MATERIALS FOR MASTERS AND LISTINGS OF CAREER OPPORTUNITIES FOR GRADUATING APPRENTICES. ADMINISTRATIVE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1354800
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13COMMUNICATIONS COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt0321317
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0683291
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0235
IRS990/InsuranceGrp/TotalAmt0235
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0627
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01780
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt01780
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DAIRY GRAZING APPRENTICESHIP IS DEDICATED TO PROVIDING A GUIDED PATHWAY TO INDEPENDENT DAIRY FARM OWNERSHIP, DEVELOPING GRAZING CAREERS, AND STRENGTHENING THE ECONOMIC AND ENVIRONMENTAL WELL-BEING OF RURAL COMMUNITIES AND THE DAIRY INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0113619
IRS990/NetAssetsOrFundBalancesEOYAmt0122593
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02100
IRS990/OccupancyGrp/TotalAmt02100
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017486
IRS990/OfficeExpensesGrp/TotalAmt017486
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011863
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011537
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023400
IRS990/OtherExpensesGrp/Desc0EDUCATION & TECHNICAL S
IRS990/OtherExpensesGrp/ProgramServicesAmt0126985
IRS990/OtherExpensesGrp/TotalAmt0126985
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062670
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt076544
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139214
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08308
IRS990/PayrollTaxesGrp/ProgramServicesAmt08081
IRS990/PayrollTaxesGrp/TotalAmt016389
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt039328
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt043325
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03847
IRS990/PrincipalOfficerNm0JOSEPH TOMANDL III
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0FARM START UP CONSULTI
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0365073
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt012740
IRS990/PYRevenuesLessExpensesAmt026092
IRS990/PYSalariesCompEmpBnftPaidAmt0244425
IRS990/PYTotalExpensesAmt0609498
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0635590
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt08974
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01000
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0681664
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0622586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0421403
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0226371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01952024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0627
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0264
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0891
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt026092
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01430140
IRS990ScheduleA/SubstantialContributorsTotAmt0521884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0681664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0622586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0421403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0226371
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01952024
IRS990ScheduleA/TotalSupportAmt01952915
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01780
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01780
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THE ORGANIZATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION OR MEASUREMENT IN ACCORDANCE WITH ACCOUNTING STANDARDS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0JOSEPH TOMANDL III
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CHILD OF JOSEPH TOMANDL, JR BOARD OF DIRECTORS - VICE PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt073800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOSEPH TOMANDL, JR. AND JOSEPH TOMANDL, III HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE DISTRIBUTED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST POLICIES ARE UPDATED ANNUALLY BY THE BOARD MEMBERS. ANY POSSIBLE CONFLICT OF INTEREST SHALL BE DISCLOSED TO THE BOARD OF DIRECTORS BY THE PERSON CONCERNED, IF THAT PERSON IS A DIRECTOR, OR THE PRESIDENT OF THE CORPORATION, OR TO THE PRESIDENT, OR TO SUCH PERSON OR PERSONS AS THEY MAY DESIGNATE, IF THE PERSON IS A STAFF MEMBER. WHEN ANY CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD OF DIRECTORS OR ITS APPROPRIATE COMMITTEE AND SUCH PERSON SHALL NOT VOTE ON THE MATTER; PROVIDED, HOWEVER, ANY DIRECTOR DISCLOSING A POSSIBLE CONFLICT OF INTEREST MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OF DIRECTORS. UNLESS REQUESTED TO REMAIN PRESENT DURING THE MEETING, THE PERSON HAVING THE CONFLICT SHALL RETIRE FROM THE ROOM IN WHICH THE BOARD OF DIRECTORS IS MEETING AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. HOWEVER, THAT PERSON SHALL PROVIDE THE BOARD OF DIRECTORS WITH ANY AND ALL RELEVANT INFORMATION. THE MINUTES OF THE MEETING OF THE BOARD OF DIRECTORS SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED AND THAT THE INTERESTED PERSON WAS NOT PRESENT DURING THE FINAL DISCUSSION OR VOTE AND DID NOT VOTE. WHEN THERE IS DOUBT AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THE MATTER SHALL BE RESOLVED BY A VOTE OF THE BOARD OF DIRECTORS, EXCLUDING THE PERSON CONCERNING WHOSE SITUATION DOUBT HAS ARISEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR EXECUTIVE DIRECTOR IS DETERMINED BY COMPARING SALARIES AND HOURLY RATES OF LIKE POSITIONS AT SIMILAR NON-PROFIT ORGANIZATIONS IN THE UPPER MIDWEST AND BY THE AMOUNT OF FUNDING FOR PROGRAM SERVICE AREAS AND ADMINISTRATION IN THE ORGANIZATION BUDGET. COMPENSATION RATES ARE ASSESSED AND APPROVED BY THE PERSONNEL COMMITTEE, WHICH IS A STANDING COMMITTEE ON THE DAIRY GRAZING APPRENTICESHIP, INC. BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL SERVICES: PROGRAM SERVICE EXPENSES 9,056. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,056. MASTER FARMERS: PROGRAM SERVICE EXPENSES 51,575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,575. OTHER PROGRAM SERVICE EXPENSES: PROGRAM SERVICE EXPENSES 6,742. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,742. OUTSIDE CONTRACT SERVICES - OTHER: PROGRAM SERVICE EXPENSES 83,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,192. SURETY BOND: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/StatesWhereCopyOfReturnIsFldCd1MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0511850
IRS990/TotalAssetsEOYAmt0266394
IRS990/TotalAssetsGrp/BOYAmt0511850
IRS990/TotalAssetsGrp/EOYAmt0266394
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0681664
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0168588
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0505729
IRS990/TotalFunctionalExpensesGrp/TotalAmt0674317
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0398231
IRS990/TotalLiabilitiesEOYAmt0143801
IRS990/TotalLiabilitiesGrp/BOYAmt0398231
IRS990/TotalLiabilitiesGrp/EOYAmt0143801
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0113619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0122593
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0505729
IRS990/TotalProgramServiceRevenueAmt01000
IRS990/TotalReportableCompFromOrgAmt0133125
IRS990/TotalRevenueGrp/ExclusionAmt0627
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0683291
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0511850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0266394
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt06684
IRS990/TravelGrp/ProgramServicesAmt068596
IRS990/TravelGrp/TotalAmt075280
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0113619
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0122593
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07234 GAD RD
IRS990/USAddress/CityNm0MEDFORD
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054451
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.DGA-NATIONAL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH TOMANDL III

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