Civic Intelligence

North American Piedmontese Association

EIN 91-2073464 • 501(c)5 • Canistota, SD

Profile

Livestock registry association to educate and promote piedmontese cattle

44386 SD Hwy 42Canistota, SD 57012

www.piedmontese.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.06x

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

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.16x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

10th percentile

-33%

Higher net margin than 10% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$60,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 55.2% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

26th percentile

-9.5%

Faster asset growth than 26% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

17%

Faster revenue growth than 81% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$286,407

Down $30,088 (-9.5%) from 2023

Liabilities

Up

$17,528

Up $6,134 (+54%) from 2023

Net Assets

Down

$268,879

Down $36,222 (-12%) from 2023

Revenue

Up

$108,722

Up $15,587 (+17%) from 2023

Expenses

Down

$144,944

Down $49,576 (-25%) from 2023

Net Income

Up

-$36,222

Up $65,163 (+64%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $7,659Liabilities 2010: $02010Assets 2011: $8,630Liabilities 2011: $02011Assets 2012: $13,143Liabilities 2012: $02012Assets 2013: $19,415Liabilities 2013: $02013Assets 2014: $60,932Liabilities 2014: $15,4902014Assets 2015: $85,910Liabilities 2015: $10,694Net Assets 2015: $75,2162015Assets 2016: $104,577Liabilities 2016: $14,231Net Assets 2016: $90,3462016Assets 2017: $122,325Liabilities 2017: $16,181Net Assets 2017: $106,1442017Assets 2018: $126,034Liabilities 2018: $7,181Net Assets 2018: $118,8532018Assets 2019: $119,055Liabilities 2019: $14,147Net Assets 2019: $104,9082019Assets 2020: $151,802Liabilities 2020: $7,181Net Assets 2020: $144,6212020Assets 2021: $275,175Liabilities 2021: $7,181Net Assets 2021: $267,9942021Assets 2022: $460,609Liabilities 2022: $54,123Net Assets 2022: $406,4862022Assets 2023: $316,495Liabilities 2023: $11,394Net Assets 2023: $305,1012023Assets 2024: $286,407Liabilities 2024: $17,528Net Assets 2024: $268,8792024

Highlighted filing

2024

Assets$286,407
Liabilities$17,528
Net Assets$268,879

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2010: $39,978Expenses 2010: $43,324Net Income 2010: -$3,3462010Revenue 2011: $41,318Expenses 2011: $40,347Net Income 2011: $9712011Revenue 2012: $51,140Expenses 2012: $46,627Net Income 2012: $4,5132012Revenue 2013: $64,205Expenses 2013: $57,933Net Income 2013: $6,2722013Revenue 2014: $122,052Expenses 2014: $96,025Net Income 2014: $26,0272014Revenue 2015: $98,674Expenses 2015: $68,900Net Income 2015: $29,7742015Revenue 2016: $89,997Expenses 2016: $74,867Net Income 2016: $15,1302016Revenue 2017: $79,141Expenses 2017: $63,343Net Income 2017: $15,7982017Revenue 2018: $97,324Expenses 2018: $84,615Net Income 2018: $12,7092018Revenue 2019: $103,426Expenses 2019: $117,371Net Income 2019: -$13,9452019Revenue 2020: $124,054Expenses 2020: $84,341Net Income 2020: $39,7132020Revenue 2021: $235,904Expenses 2021: $112,531Net Income 2021: $123,3732021Revenue 2022: $276,678Expenses 2022: $138,186Net Income 2022: $138,4922022Revenue 2023: $93,135Expenses 2023: $194,520Net Income 2023: -$101,3852023Revenue 2024: $108,722Expenses 2024: $144,944Net Income 2024: -$36,2222024

Highlighted filing

2024

Revenue$108,722
Expenses$144,944
Net Income-$36,222

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.18$2.69$1.09$1.45$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.16$0.11$3.05$0.93$1.95$1.01
2022Detailed filing. Detailed filing data is available for this year.$4.61$0.54$4.06$2.77$1.38$1.38
2021Detailed filing. Detailed filing data is available for this year.$2.75$0.07$2.68$2.36$1.13$1.23
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.07$1.45$1.24$0.84$0.40
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.14$1.05$1.03$1.17$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.26$0.07$1.19$0.97$0.85$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.16$1.06$0.79$0.63$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.14$0.90$0.90$0.75$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.11$0.75$0.99$0.69$0.30
2014Summary only. Only limited summary data is available for this year.$0.61$0.15$1.22$0.96$0.26
2013Summary only. Only limited summary data is available for this year.$0.19$0.00$0.64$0.58$0.06
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.51$0.47$0.05
2011Summary only. Only limited summary data is available for this year.$0.09$0.00$0.41$0.40$0.01
2010Summary only. Only limited summary data is available for this year.$0.08$0.00$0.40$0.43$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$108,722
Mission and Program Overview

Mission

Education and promote cattle

Livestock registry association to educate and promote piedmontese cattle

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$298,767$273,535▼ $25,232
Rtn Earn Endowment Incm Other Fnds$305,101$268,879▼ $36,222
Accounts Receivable$17,728$12,872▼ $4,856
Total Assets$316,495$286,407▼ $30,088
Liabilities
Accounts Payable and Accrued Expenses$11,394$17,528▲ $6,134
Total Liabilities$11,394$17,528▲ $6,134
Net Assets / Fund Balance
Total Net Assets Fund Balance$305,101$268,879▼ $36,222
Total Liabilities and Net Assets / Fund Balance$316,495$286,407▼ $30,088
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vicki JohnsonExecutive DirectorPT$60,000$60,000
Peter DenoudstenChief Financial Officer-$6,000$6,000

Board Members and Trustees

NameTitle
Tom SperlingPresident
Paul HaroldVice President
Marlin WillDirector
Titus YoderDirector
Austin SoukupSecretary
Brandon WhitesidesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,820
Program Service Revenue
$85,036
Investment Income
$7,866
Other Revenue
$0
Change in Net Assets
$-36,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,944
Salaries, Compensation, and Employee Benefits$66,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$66,000--$66,000
All Other Expenses$4,045--$4,045
Advertising$3,074--$3,074
Conferences and Meetings$1,734--$1,734
Fees for Services Accounting$730--$730
Travel$702--$702
Other Expenses$150--$150
Total Functional Expenses$144,944$0$0$144,944
International Activity

International Summary

Employees
2
Spending
$66,000

International Compliance

Foreign grant records maintained
Yes
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

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America Not the United StatesProgram ServicesPromote Cattle-2$66,000
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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

Members or stockholder classes and rights Part VI line 6

Membership is given to all owners of piedmontese breed of cattle in the us and canada upon payment of yearly membership dues and have been invited to become ordinary members. Non-resident members are those who do not live in the us or canada, have been approved by the board of directors, have paid the non-resident membership fee required for non-resident membership. Non-resident members shall not hold office or be entitled to vote at any association meeting.

Member election for additional members Part VI line 7A

Ordinary members elect the officers and directors of the corporation by majority vote. The office of officers and directors is open to all ordinary (resident of us or canada) members. The 7 elected board of directors includes the officers and they in turn hire the executive director who is a member of the board of directors making a total of 8 people on this governing body.

Form 990 governing body review Part VI line 11

The cfo and executive director reviews the form 990 before it is filed and it is available to the board after filing.

Officer director etc mailing address Part VI line 9

Board of directors: brandon whitesides, treasurer, 384 n 23 lane w, rupert, id 83350 peter denoudsten, chief financial officer, rr3, lacombe, ab, canada t4l 2n3 vicki johnson, executive director, po box 283, asquith, sk, canada s0k 0j0 austin soukup, secretary, 38435 295th st, lake andes, sd 57356 tom sperling, president, 44386 sd hwy 42, canistota, sd 57012 marlin will, 81398 rd 441, broken bow, ne 68822 jared bauereiss, box 111, inglis, mb, roa oxo, canada paul harold, vice president, 1910 uler rd, newton, wv 25266 titus yoder, 5110 e moreland rd, fredericksburg, oh 44627

CEO executive director top management comp Part VI line 15A

Governing body determined compensation of executive director by comparing salaries of other comparible organizations.

Other officer or key employee compensation Part VI line 15B

This organization does not have any employees and does not compensate any other directors or officers except the executive director and chief financial officer.

Governing documents etc available to public Part VI line 19

The organization makes copies available upon request of their form 990 (or 990ez) and form 1024 application for 501c5 status. No other documents are made available.

Filing and Contact Details

Filer

Filer Name
North American Piedmontese Association
EIN
91-2073464
In Care Of
% PETER DENOUDSTEN
Phone
4033504347
Address
44386 SD HWY 42, CANISTOTA, SD 57012

Signing Officer

Name
Peter Denoudsten
Title
Chief Financial Officer
Phone
4033504347
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
20

Preparer

Firm
Vaughn Ingram CPA
Address
630 E Elizabeth St, McPherson, KS 67460
Preparer
Vaughn Ingram
Phone
6202417262
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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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0NORTH AMERICA NOT THE UNITED STATES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0PROMOTE CATTLE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS GIVEN TO ALL OWNERS OF PIEDMONTESE BREED OF CATTLE IN THE US AND CANADA UPON PAYMENT OF YEARLY MEMBERSHIP DUES AND HAVE BEEN INVITED TO BECOME ORDINARY MEMBERS. NON-RESIDENT MEMBERS ARE THOSE WHO DO NOT LIVE IN THE US OR CANADA, HAVE BEEN APPROVED BY THE BOARD OF DIRECTORS, HAVE PAID THE NON-RESIDENT MEMBERSHIP FEE REQUIRED FOR NON-RESIDENT MEMBERSHIP. NON-RESIDENT MEMBERS SHALL NOT HOLD OFFICE OR BE ENTITLED TO VOTE AT ANY ASSOCIATION MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORDINARY MEMBERS ELECT THE OFFICERS AND DIRECTORS OF THE CORPORATION BY MAJORITY VOTE. THE OFFICE OF OFFICERS AND DIRECTORS IS OPEN TO ALL ORDINARY (RESIDENT OF US OR CANADA) MEMBERS. THE 7 ELECTED BOARD OF DIRECTORS INCLUDES THE OFFICERS AND THEY IN TURN HIRE THE EXECUTIVE DIRECTOR WHO IS A MEMBER OF THE BOARD OF DIRECTORS MAKING A TOTAL OF 8 PEOPLE ON THIS GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CFO AND EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE IT IS FILED AND IT IS AVAILABLE TO THE BOARD AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS: BRANDON WHITESIDES, TREASURER, 384 N 23 LANE W, RUPERT, ID 83350 PETER DENOUDSTEN, CHIEF FINANCIAL OFFICER, RR3, LACOMBE, AB, CANADA T4L 2N3 VICKI JOHNSON, EXECUTIVE DIRECTOR, PO BOX 283, ASQUITH, SK, CANADA S0K 0J0 AUSTIN SOUKUP, SECRETARY, 38435 295TH ST, LAKE ANDES, SD 57356 TOM SPERLING, PRESIDENT, 44386 SD HWY 42, CANISTOTA, SD 57012 MARLIN WILL, 81398 RD 441, BROKEN BOW, NE 68822 JARED BAUEREISS, BOX 111, INGLIS, MB, ROA OXO, CANADA PAUL HAROLD, VICE PRESIDENT, 1910 ULER RD, NEWTON, WV 25266 TITUS YODER, 5110 E MORELAND RD, FREDERICKSBURG, OH 44627
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING BODY DETERMINED COMPENSATION OF EXECUTIVE DIRECTOR BY COMPARING SALARIES OF OTHER COMPARIBLE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS ORGANIZATION DOES NOT HAVE ANY EMPLOYEES AND DOES NOT COMPENSATE ANY OTHER DIRECTORS OR OFFICERS EXCEPT THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES COPIES AVAILABLE UPON REQUEST OF THEIR FORM 990 (OR 990EZ) AND FORM 1024 APPLICATION FOR 501C5 STATUS. NO OTHER DOCUMENTS ARE MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PETER DENOUDSTEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04033504347
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203379550
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Vaughn Ingram CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0630 E Elizabeth St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McPherson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd067460
ReturnHeader/PreparerPersonGrp/PhoneNum06202417262
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VAUGHN INGRAM
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-13T19:57:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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