Civic Intelligence

South Dakota Crop Improvment Association

EIN 46-6014972 • 501(c)5 • Brookings, SD

Profile

The mission of the association is to be the effective voice of action in all aspects of producing and marketing agricultural crops, including the promotion of agricultural research and education of members with an ultimate motive to foster a more stable agriculture for the state of south dakota.

2380 Research Parkway 136Brookings, SD 57006

www.sdstate.edu/PS/SDCIA

Siviq Scores

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

Liabilities / Assets

90th percentile

0.29x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

1.34x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Net Margin

5th percentile

-13%

Higher net margin than 5% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

7th percentile

$0

Higher top officer pay than 7% of similar nonprofits.

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

501(c)5 • $5M-$10M nonprofits • Source year 2025

Asset Growth

16th percentile

-0.8%

Faster asset growth than 16% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-5.2%

Faster revenue growth than 11% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$5,790,192

Up $329,717 (+6.0%) from 2023

Liabilities

Down

$1,702,080

Down $348,462 (-17%) from 2023

Net Assets

Up

$4,088,112

Up $678,179 (+20%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin5th percentile

Revenue

Up

$1,272,565

Up $14,946 (+1.2%) from 2023

Expenses

Down

$1,440,096

Down $15,526 (-1.1%) from 2023

Net Income

Up

-$167,531

Up $30,472 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,274,602Liabilities 2010: $1,590,467Net Assets 2010: $1,684,1352010Assets 2011: $3,294,640Liabilities 2011: $1,521,247Net Assets 2011: $1,773,3932011Assets 2012: $3,507,305Liabilities 2012: $1,406,585Net Assets 2012: $2,100,7202012Assets 2013: $3,395,595Liabilities 2013: $1,496,294Net Assets 2013: $1,899,3012013Assets 2014: $3,601,729Liabilities 2014: $1,288,907Net Assets 2014: $2,312,8222014Assets 2015: $3,441,029Liabilities 2015: $1,302,926Net Assets 2015: $2,138,1032015Assets 2016: $4,439,729Liabilities 2016: $1,546,924Net Assets 2016: $2,892,8052016Assets 2017: $4,655,432Liabilities 2017: $1,447,147Net Assets 2017: $3,208,2852017Assets 2018: $4,406,900Liabilities 2018: $986,222Net Assets 2018: $3,420,6782018Assets 2019: $5,632,488Liabilities 2019: $2,291,964Net Assets 2019: $3,340,5242019Assets 2020: $5,396,969Liabilities 2020: $1,958,479Net Assets 2020: $3,438,4902020Assets 2021: $5,823,643Liabilities 2021: $1,931,565Net Assets 2021: $3,892,0782021Assets 2022: $5,345,554Liabilities 2022: $1,885,999Net Assets 2022: $3,459,5552022Assets 2023: $5,460,475Liabilities 2023: $2,050,542Net Assets 2023: $3,409,9332023Assets 2025: $5,790,192Liabilities 2025: $1,702,080Net Assets 2025: $4,088,1122025

Highlighted filing

2025

Assets$5,790,192
Liabilities$1,702,080
Net Assets$4,088,112
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $714,2192010Revenue 2011: $1,017,750Expenses 2011: $928,492Net Income 2011: $89,2582011Revenue 2012: $1,375,273Expenses 2012: $1,047,946Net Income 2012: $327,3272012Revenue 2013: $1,003,845Expenses 2013: $1,334,405Net Income 2013: -$330,5602013Revenue 2014: $1,118,570Expenses 2014: $854,853Net Income 2014: $263,7172014Revenue 2015: $1,294,248Expenses 2015: $1,374,341Net Income 2015: -$80,0932015Revenue 2016: $1,507,205Expenses 2016: $869,845Net Income 2016: $637,3602016Revenue 2017: $1,148,422Expenses 2017: $1,009,116Net Income 2017: $139,3062017Revenue 2018: $1,219,198Expenses 2018: $1,052,920Net Income 2018: $166,2782018Revenue 2019: $1,149,203Expenses 2019: $1,177,516Net Income 2019: -$28,3132019Revenue 2020: $1,122,743Expenses 2020: $971,502Net Income 2020: $151,2412020Revenue 2021: $1,849,787Expenses 2021: $1,003,974Net Income 2021: $845,8132021Revenue 2022: $1,175,947Expenses 2022: $1,261,844Net Income 2022: -$85,8972022Revenue 2023: $1,257,619Expenses 2023: $1,455,622Net Income 2023: -$198,0032023Revenue 2025: $1,272,565Expenses 2025: $1,440,096Net Income 2025: -$167,5312025

Highlighted filing

2025

Revenue$1,272,565
Expenses$1,440,096
Net Income-$167,531
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
$5,790,192
Liabilities
$1,702,080
Net assets
$4,088,112
Revenue
$1,272,565
Expenses
$1,440,096
Net income
-$167,531
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$1.70$4.09$1.27$1.44$0.17
2023Summary only. Only limited summary data is available for this year.$5.46$2.05$3.41$1.26$1.46$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.35$1.89$3.46$1.18$1.26$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.82$1.93$3.89$1.85$1.00$0.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.40$1.96$3.44$1.12$0.97$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$2.29$3.34$1.15$1.18$0.03
2018Summary only. Only limited summary data is available for this year.$4.41$0.99$3.42$1.22$1.05$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$1.45$3.21$1.15$1.01$0.14
2016Summary only. Only limited summary data is available for this year.$4.44$1.55$2.89$1.51$0.87$0.64
2015Summary only. Only limited summary data is available for this year.$3.44$1.30$2.14$1.29$1.37$0.08
2014Summary only. Only limited summary data is available for this year.$3.60$1.29$2.31$1.12$0.85$0.26
2013Summary only. Only limited summary data is available for this year.$3.40$1.50$1.90$1.00$1.33$0.33
2012Summary only. Only limited summary data is available for this year.$3.51$1.41$2.10$1.38$1.05$0.33
2011Summary only. Only limited summary data is available for this year.$3.29$1.52$1.77$1.02$0.93$0.09
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$1.59$1.68$0.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 9, 2026
Return Version
2024v5.5
Gross Receipts
$1,272,565
Mission and Program Overview

Mission

The mission of the association is to be the effective voice of action in all aspects of producing and marketing agricultural crops, including the promotion of agricultural research and education of members with an ultimate motive to foster a more stable agriculture for the state of south dakota.

Maintain and make available to the public sources of high quality seed varieties and propagation materials after development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,123,776$3,043,018▼ $80,758
Investments Other Securities$1,373,792$1,517,120▲ $143,328
Investments in Publicly Traded Securities$923,943$908,945▼ $14,998
Savings and Temporary Cash Investments$281,779$248,128▼ $33,651
Accounts Receivable$120,612$59,981▼ $60,631
Prepaid Expenses and Deferred Charges$12,200$13,000▲ $800
Total Assets$5,836,102$5,790,192▼ $45,910
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,415,175$1,287,523▼ $127,652
Accounts Payable and Accrued Expenses$377,888$414,557▲ $36,669
Total Liabilities$1,793,063$1,702,080▼ $90,983
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,043,039$4,088,112▲ $45,073
Total Net Assets Fund Balance$4,043,039$4,088,112▲ $45,073
Total Liabilities and Net Assets / Fund Balance$5,836,102$5,790,192▼ $45,910

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,820,270-$2,820,270
Buildings$124,538$278,132$402,670
Equipment$98,210$268,511$366,721
Other Securities$411,934--
Compensation and Service Providers
Top Officer Pay7th percentile

Board Members and Trustees

NameTitle
Jess SondergothPresident
Steve KueckerVice-president
Drew ReumanDirector
Fred ZenkDirector
Jesse WittlerDirector
Jonas LynchDirector
Laron KrauseDirector
Larry YmkerDirector
Ryan Van TassellDirector
Trent KubikDirector
Kyle GustafsonExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$452,752
Investment Income
$67,723
Other Revenue
$752,090
Change in Net Assets
$-167,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,272,565
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$212,604
Total Revenue per Audited Statements
$1,485,169
Total Revenue per Form 990
$1,272,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$807,874
Grants and Similar Amounts Paid$419,175
Salaries, Compensation, and Employee Benefits$213,047
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Royalties$431,109--$431,109
Grants to Domestic Orgs$419,175--$419,175
Other Salaries and Wages$170,763--$170,763
Depreciation Depletion$80,758--$80,758
Interest$73,741--$73,741
Travel$48,971--$48,971
Fees for Services Accounting$40,241--$40,241
Fees for Services Other$29,021--$29,021
Pension Plan Contributions$22,873--$22,873
Office Expenses$20,962--$20,962
Payments to Affiliates$20,756--$20,756
Insurance$18,760--$18,760
Advertising$15,739--$15,739
Payroll Taxes$10,813--$10,813
Other Employee Benefits$8,598--$8,598
Occupancy$5,840--$5,840
Other Expenses$3,802--$3,802
Total Functional Expenses$1,440,096$0$0$1,440,096

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,440,096
Total Expenses per Audited Statements$1,440,096
Total Expenses per Form 990$1,440,096
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
SdsuBrookings, SD501(c)(3)Support a New Cultivar Procedure at Sdsu. This Is a 3 Year Commitment.$0
SdsuBrookings, SD501(c)(3)Help Purchase a Growth Chamber for Sdsu Breeding Programs.$0
SdsuBrookings, SD501(c)(3)Maintenance Per Sdsu Request for Easier Access to Land.$0
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
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
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Regular members - any person or entity qualifying as a farm operator, seed grower, contract grower, seedsman, or prospective seed grower, or anyone otherwise interested in promoting the purposes of the corporation, shall be eligible for membership with voting rights.”

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

“Six regional directors shall be elected by and from the regular members of the corporation, two from each of the three cia regions established in the state of south dakota.”

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

“It has not been the practice of the organization's board to review a draft of the return before it is filed. A draft of the return is reviewed by the executive director prior to its filing.”

Form 990, Part VI, Section B, Line 12

“While the organization does not have a formal conflict of interest policy, the bylaws state that the organization shall not enter into any contract or transaction with (a) one or more of its directors, (b) a director of a related organization, or (c) an organization in or of which a director is a director, officer, or legal representative or has a material financial interest; unless the material facts as to the contract or transaction and as to the directr's interest are fully disclosed or known to the board of directors, and the board of directors authorizes, approves, or ratifies the contract or transaction in good faith by the affirmative vote or a majority of the directors(without counting the interested director), at a meeting at which there is a quorum without counting the interested director.”

Form 990, Part VI, Section C, Line 19

“These documents are available by contacting anyone in the office or a board member.”

Filing and Contact Details

Filer

Filer Name
South Dakota Crop Improvment Association
EIN
46-6014972
Phone
6056884606
Address
2380 RESEARCH PARKWAY 136, BROOKINGS, SD 57006

Signing Officer

Name
Kyle Gustafson
Title
Executive Director
Phone
6056884606
Signed
2026-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyle Gustafson
Formed
1925
Legal Domicile
Sd
Voting Board Members
11
Independent Board Members
10
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

Part XII, Line 2C

“The responsibility of oversight for the audit by the audit committee has not changed nor has the process changed in the selection of an independent accountant for the 2024 tax year.”

Financial Statement Notes

PART X, LINE 2:

“The association is a non-profit organization that has been determined to be exempt from federal income tax; therefore, no provision for income taxes has been made in these financial statements. The association is required to file a federal income tax return, form 990, in accordance with section 501(c)(5) of the internal revenue code. The association 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 association determines that a tax position is more likely than not of being sustained, it recognizes the largest amount of benefit arising 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 likely than not test, the association 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 association's statement of activities and are included as a current liability in the statement of financial position.”

Raw XML AppendixShowing 400 of 460 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0377888
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0414557
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IRS990/AccountsReceivableGrp/EOYAmt059981
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0MAINTAIN AND MAKE AVAILABLE TO THE PUBLIC SOURCES OF HIGH QUALITY SEED VARIETIES AND PROPAGATION MATERIALS AFTER DEVELOPMENT.
IRS990/AdvertisingGrp/ProgramServicesAmt015739
IRS990/AdvertisingGrp/TotalAmt015739
IRS990/AuditCommitteeInd00
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KYLE GUSTAFSON
IRS990/BooksInCareOfDetail/PhoneNum06056884606
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02380 RESEARCH PARKWAY 136
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IRS990/Desc0SEED CERTIFICATION IS A PRIMARY FUNCTION OF THE ASSOCIATION. THE ASSOCIATION INSPECTS SEED PRODUCERS' FIELDS AND SEED PROCESSORS' FACILITIES TO ENSURE THAT CERTIFIED SEED IS GROWN AND HANDLED PROPERLY. THE ASSOCIATION COLLECTS SALES FEES AND ROYALTIES WHEN CERTIFIED SEED IS SOLD IN THE STATE OF SOUTH DAKOTA. THE ASSOCIATION ALSO COLLECTS FROM AND REMITS THESE FEES AND ROYALTIES TO SIMILAR ORGANIZATIONS IN NEIGHBORING STATES TO SOUTH DAKOTA.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0419175
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0419175
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01272565
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt018760
IRS990/InsuranceGrp/TotalAmt018760
IRS990/InterestGrp/ProgramServicesAmt073741
IRS990/InterestGrp/TotalAmt073741
IRS990/InvestmentIncomeGrp/ExclusionAmt067723
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt067723
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01373792
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01517120
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0923943
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0908945
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0546643
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03123776
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03043018
IRS990/LandBldgEquipCostOrOtherBssAmt03589661
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE ASSOCIATION IS TO BE THE EFFECTIVE VOICE OF ACTION IN ALL ASPECTS OF PRODUCING AND MARKETING AGRICULTURAL CROPS, INCLUDING THE PROMOTION OF AGRICULTURAL RESEARCH AND EDUCATION OF MEMBERS WITH AN ULTIMATE MOTIVE TO FOSTER A MORE STABLE AGRICULTURE FOR THE STATE OF SOUTH DAKOTA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01415175
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01287523
IRS990/NetAssetsOrFundBalancesBOYAmt04043039
IRS990/NetAssetsOrFundBalancesEOYAmt04088112
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0212604
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04043039
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04088112
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt05840
IRS990/OccupancyGrp/TotalAmt05840
IRS990/OfficeExpensesGrp/ProgramServicesAmt020962
IRS990/OfficeExpensesGrp/TotalAmt020962
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08598
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08598
IRS990/OtherExpensesGrp/Desc0PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt018174
IRS990/OtherExpensesGrp/ProgramServicesAmt13802
IRS990/OtherExpensesGrp/TotalAmt018174
IRS990/OtherExpensesGrp/TotalAmt13802
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0170763
IRS990/OtherSalariesAndWagesGrp/TotalAmt0170763
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt020756
IRS990/PaymentsToAffiliatesGrp/TotalAmt020756
IRS990/PayrollTaxesGrp/ProgramServicesAmt010813
IRS990/PayrollTaxesGrp/TotalAmt010813
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt022873
IRS990/PensionPlanContributionsGrp/TotalAmt022873
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013000
IRS990/PrincipalOfficerNm0KYLE GUSTAFSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541380
IRS990/ProgramServiceRevenueGrp/BusinessCd1531190
IRS990/ProgramServiceRevenueGrp/BusinessCd2541380
IRS990/ProgramServiceRevenueGrp/BusinessCd3543180
IRS990/ProgramServiceRevenueGrp/Desc0SALES/INSPECTION/TESTI
IRS990/ProgramServiceRevenueGrp/Desc1LEASE (REAL PROPERTY)
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc3MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0166547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0250652
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127503
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0250652
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1166547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227503
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38050
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt069123
IRS990/PYInvestmentIncomeAmt071712
IRS990/PYOtherExpensesAmt0878532
IRS990/PYOtherRevenueAmt0817608
IRS990/PYProgramServiceRevenueAmt0453605
IRS990/PYRevenuesLessExpensesAmt0234353
IRS990/PYSalariesCompEmpBnftPaidAmt0160917
IRS990/PYTotalExpensesAmt01108572
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01342925
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-167531
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0286205
IRS990/RoyaltiesGrp/ProgramServicesAmt0431109
IRS990/RoyaltiesGrp/TotalAmt0431109
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0752090
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0752090
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0281779
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0248128
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0124538
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0278132
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0402670
IRS990ScheduleD/EquipmentGrp/BookValueAmt098210
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0268511
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0366721
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01440096
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02820270
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02820270
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0212604
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt086493
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1481963
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2536730
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3411934
IRS990ScheduleD/OtherSecuritiesGrp/Desc0AMERICAN MUTUAL FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INCOME FUND OF AMERICA
IRS990ScheduleD/OtherSecuritiesGrp/Desc2AMERICAN BALANCED FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc3CAPITAL INCOME BUILDER FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/RevenueNotReportedAmt0212604
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01272565
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS A NON-PROFIT ORGANIZATION THAT HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAX; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE ASSOCIATION IS REQUIRED TO FILE A FEDERAL INCOME TAX RETURN, FORM 990, IN ACCORDANCE WITH SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION 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 ASSOCIATION DETERMINES THAT A TAX POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED, IT RECOGNIZES THE LARGEST AMOUNT OF BENEFIT ARISING 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 LIKELY THAN NOT TEST, THE ASSOCIATION 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 ASSOCIATION'S STATEMENT OF ACTIVITIES AND ARE INCLUDED AS A CURRENT LIABILITY IN THE STATEMENT OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03043018
IRS990ScheduleD/TotalBookValueSecuritiesAmt01517120
IRS990ScheduleD/TotalExpensesPerForm990Amt01440096
IRS990ScheduleD/TotalRevenuePerForm990Amt01272565
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01485169
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01440096
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt00
IRS990ScheduleI/RecipientTable/CashGrantAmt10
IRS990ScheduleI/RecipientTable/CashGrantAmt20
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt0240000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt1141000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt26500
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0OAT BREEDING COMMITMENT
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1LABORATORY EQUIPMENT
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc2TANKE APPROACH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT A NEW CULTIVAR PROCEDURE AT SDSU. THIS IS A 3 YEAR COMMITMENT.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1HELP PURCHASE A GROWTH CHAMBER FOR SDSU BREEDING PROGRAMS.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2MAINTENANCE PER SDSU REQUEST FOR EASIER ACCESS TO LAND.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SDSU
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SDSU
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2SDSU
IRS990ScheduleI/RecipientTable/RecipientEIN0466000364
IRS990ScheduleI/RecipientTable/RecipientEIN1466000364
IRS990ScheduleI/RecipientTable/RecipientEIN2466000364
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02380 RESEARCH PARK WAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12380 RESEARCH PARK WAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt22380 RESEARCH PARK WAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BROOKINGS
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BROOKINGS
IRS990ScheduleI/RecipientTable/USAddress/CityNm2BROOKINGS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1SD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2SD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd057007
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd157007
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd257007
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE GRANTS ARE APPLIED FOR THROUGH THE PLANT SCIENCE DEPARTMENT AND AWARDED BY THE THE BOARD OF DIRECTORS. THE GRANTS ARE NORMALLY FOR EQUIPMENT. WHEN THE EQUIPMENT IS PURCHASED FOR THE AWARDED AMOUNT, A RECEIPT IS GIVEN TO THE DEPARTMENTAL BOOKKEEPER AND THEN THE ORGANIZATION PAYS FOR THE GRANT. IF THE AMOUNT OF THE RECEIPT IS OVER THE GRANTED AMOUNT THEN THE DIFFERENCE IS TAKEN FROM THAT PROJECT'S ACCOUNT. RECIPIENTS GIVE PERIODIC UPDATES AND ARE NORMALLY TRUSTED TO USE THE MONEY AS REQUESTED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0NEAL FOSTER, THE ORGANIZATION'S FORMER EXECUTIVE DIRECTOR, WAS AN EMPLOYEE OF SOUTH DAKOTA STATE UNIVERISTY AND IS COMPENSATED ENTIRELY BY THE UNIVERSITY FOR HIS SERVICES TO SOUTH DAKOTA CROP IMPROVEMENT ASSOCIATION (SDCIA). COMPENSATION AMOUNTED TO $111,702 ($93,348 WAGES + $6,202 RETIREMENT (APROX) + $12,152 HEALTH INSURANCE (APROX)). NEAL RETIRED EFFECTIVE JUNE 15, 2025. KYLE GUSTAFSON HAS TAKEN OVER AS EXECUTIVE DIRECTOR FOLLOWING THE SAME EPLOYMENT STATUS AND COMPENSATION ARRANGEMENT AS NEAL. FOR HIS SERVICES TO SDCIA THIS YEAR, COMPENSATION AMOUNTED TO $63,700 ($52,491 IN WAGES + $3,681 RETIREMENT (APPROX) + $7,528 HEALTH INSURANCE (APPROX)).
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VII, SECTION A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REGULAR MEMBERS - ANY PERSON OR ENTITY QUALIFYING AS A FARM OPERATOR, SEED GROWER, CONTRACT GROWER, SEEDSMAN, OR PROSPECTIVE SEED GROWER, OR ANYONE OTHERWISE INTERESTED IN PROMOTING THE PURPOSES OF THE CORPORATION, SHALL BE ELIGIBLE FOR MEMBERSHIP WITH VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SIX REGIONAL DIRECTORS SHALL BE ELECTED BY AND FROM THE REGULAR MEMBERS OF THE CORPORATION, TWO FROM EACH OF THE THREE CIA REGIONS ESTABLISHED IN THE STATE OF SOUTH DAKOTA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IT HAS NOT BEEN THE PRACTICE OF THE ORGANIZATION'S BOARD TO REVIEW A DRAFT OF THE RETURN BEFORE IT IS FILED. A DRAFT OF THE RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WHILE THE ORGANIZATION DOES NOT HAVE A FORMAL CONFLICT OF INTEREST POLICY, THE BYLAWS STATE THAT THE ORGANIZATION SHALL NOT ENTER INTO ANY CONTRACT OR TRANSACTION WITH (A) ONE OR MORE OF ITS DIRECTORS, (B) A DIRECTOR OF A RELATED ORGANIZATION, OR (C) AN ORGANIZATION IN OR OF WHICH A DIRECTOR IS A DIRECTOR, OFFICER, OR LEGAL REPRESENTATIVE OR HAS A MATERIAL FINANCIAL INTEREST; UNLESS THE MATERIAL FACTS AS TO THE CONTRACT OR TRANSACTION AND AS TO THE DIRECTR'S INTEREST ARE FULLY DISCLOSED OR KNOWN TO THE BOARD OF DIRECTORS, AND THE BOARD OF DIRECTORS AUTHORIZES, APPROVES, OR RATIFIES THE CONTRACT OR TRANSACTION IN GOOD FAITH BY THE AFFIRMATIVE VOTE OR A MAJORITY OF THE DIRECTORS(WITHOUT COUNTING THE INTERESTED DIRECTOR), AT A MEETING AT WHICH THERE IS A QUORUM WITHOUT COUNTING THE INTERESTED DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS ARE AVAILABLE BY CONTACTING ANYONE IN THE OFFICE OR A BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE RESPONSIBILITY OF OVERSIGHT FOR THE AUDIT BY THE AUDIT COMMITTEE HAS NOT CHANGED NOR HAS THE PROCESS CHANGED IN THE SELECTION OF AN INDEPENDENT ACCOUNTANT FOR THE 2024 TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05836102
IRS990/TotalAssetsEOYAmt05790192
IRS990/TotalAssetsGrp/BOYAmt05836102
IRS990/TotalAssetsGrp/EOYAmt05790192
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01440096
IRS990/TotalFunctionalExpensesGrp/TotalAmt01440096

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