FOREMOST FARMS USA CHARITABLE FOUNDATION INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
FOREMOST FARMS USA CHARITABLE FOUNDATION INC (EIN 39-1964655)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-21
IRS object ID
202632029349200238
Schema version
2025v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-21T16:19:24-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390974031PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEGNER CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12921 LANDMARK PL STE 300AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP537134236ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391964655EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOREMOST FARMS USA CHARITABLEBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFOREBusinessNameControlTxt
Phone8003629196PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18401 GREENWAY BLVD 600AddressLine1Txt
CityMIDDLETONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53562ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN RUSCHPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8003629196PhoneNum
Signature2026-07-21SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMANDA VANNATTA CPAPreparerPersonNm
PTINP00948755PTIN
Phone6082744020PhoneNum
Preparation2026-07-21PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressFOREMOSTFARMS.COMWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$106,750GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$70,725ContributionsGiftsGrantsEtcAmt
Investment Income$7,490InvestmentIncomeAmt
Gaming Gross Income$8,790GamingGrossIncomeAmt
Fundraising Gross Income$19,745FundraisingGrossIncomeAmt
Special Events Direct Expenses$38,394SpecialEventsDirectExpensesAmt
Special Events Net Income Loss-$9,859SpecialEventsNetIncomeLossAmt
Total Revenue$68,356TotalRevenueAmt
Grants And Similar Amounts Paid$43,000GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct$1,600FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$10,711OtherExpensesTotalAmt
Total Expenses$55,311TotalExpensesAmt
Excess Or Deficit For Year$13,045ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$278,627NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets-$12,490OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$279,182NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$278,627BOYAmt
EOY$279,182EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$278,627BOYAmt
EOY$279,182EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$278,627BOYAmt
EOY$279,182EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTO RECEIVE AND ADMINISTER FUNDS FOR SCIENTIFIC, EDUCATIONAL AND CHARITABLE PURPOSES.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomSEE SCHEDULE O.DescriptionProgramSrvcAccomTxt
Grants And Allocations$43,000GrantsAndAllocationsAmt
Program Service Expenses$43,000ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$43,000TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DARIN HANSON
PRESIDENT1.00$0$0$0
BRENDA DEHART
VICE PRESIDENT (THRU JUNE 2025)1.00$0$0$0
RACHEL TURGESON
VICE PRESIDENT (FROM JUNE 2025)1.00$0$0$0
SUSAN RUSCH
TREASURER1.00$0$0$0
MADISON PAUL
SECRETARY1.00$0$0$0
WENDY BILL
DIRECTOR1.00$0$0$0
LISA YANKE
DIRECTOR (THRU MARCH 2025)1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUSAN RUSCHPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18401 GREENWAY BLVD SUITE 600AddressLine1Txt
CityMIDDLETONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53562ZIPCd
FieldValueIRS element (for citing)
Phone8003629196PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Other Employee Paid Over100k0OtherEmployeePaidOver100kCnt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$53,145CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$31,606CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36,040CurrentTaxYearMinus1YearAmt
Current Tax Year$70,725CurrentTaxYearAmt
Total$191,516TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$53,145CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$31,606CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36,040CurrentTaxYearMinus1YearAmt
Current Tax Year$70,725CurrentTaxYearAmt
Total$191,516TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$14,419SubstantialContributorsTotAmt
Public Support Total170$177,097PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,112CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$4,070CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,974CurrentTaxYearMinus1YearAmt
Current Tax Year$7,491CurrentTaxYearAmt
Total$32,647TotalAmt
FieldValueIRS element (for citing)
Total Support$224,163TotalSupportAmt
Gross Receipts Rltd Activities$264,965GrossReceiptsRltdActivitiesAmt
Public Support CY1700.79000PublicSupportCY170Pct
Public Support PY1700.75220PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF OUTINGEvent1Nm
Gross Receipts Event1$84,189GrossReceiptsEvent1Amt
Charitable Contri Event1$64,444CharitableContriEvent1Amt
Gross Revenue Event1$19,745GrossRevenueEvent1Amt
Non Cash Prizes Event1$3,013NonCashPrizesEvent1Amt
Rent Facility Costs Event1$16,986RentFacilityCostsEvent1Amt
Food And Beverage Event1$10,098FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$8,297OtherDirectExpensesEvent1Amt
Gross Receipts Total$84,189GrossReceiptsTotalAmt
Charitable Contributions Tot$64,444CharitableContributionsTotAmt
Gross Revenue Total Events$19,745GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$3,013NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$16,986RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$10,098FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$8,297OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$38,394DirectExpenseSummaryEventsAmt
Net Income Summary-$18,649NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INVESTMENT INCOME. AMOUNT: 7,490.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,190. DESCRIPTION: SERVICE CHARGE. AMOUNT: 271. DESCRIPTION: SCHOLARSHIP ADMINISTRATION FEES. AMOUNT: 9,250. TOTAL TO FORM 990-EZ, LINE 16: 10,711.
FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETSDESCRIPTION: UNREALIZED GAIN. AMOUNT: -12,490.
FORM 990EZ, PAGE 2, PART III, LINE 28:IN 2025 THE FOREMOST FARMS USA CHARITABLE FOUNDATION AWARDED FOURTEEN (14) EDUCATIONAL SCHOLARSHIPS VALUED AT $3,000 EACH, TOTALING $42,000, TO GRADUATING HIGH SCHOOL SENIORS PURSUING POST-SECONDARY EDUCATION. SCHOLARSHIP RECIPIENTS INCLUDED SEVEN (7) CHILDREN OF FOREMOST FARMS USA EMPLOYEES AND SEVEN (7) CHILDREN FROM FOREMOST FARMS MEMBER FARM FAMILIES. THE FOUNDATION'S SCHOLARSHIP PROGRAM IS DESIGNED TO SUPPORT EDUCATIONAL ADVANCEMENT AND INVEST IN THE FUTURE SUCCESS OF STUDENTS CONNECTED TO THE FOREMOST FARMS COMMUNITY. IN ADDITION, THE FOUNDATION DONATED $1,000 TO KAIDEN'S WISH, A NONPROFIT ORGANIZATION THAT SUPPORTS THE MAKE-A-WISH FOUNDATION OF WISCONSIN. THIS CONTRIBUTION PROVIDE FUNDS FOR GRANTING MEANINGFUL EXPERIENCES TO CHILDREN FACING CRITICAL ILLNESSES. THROUGH THESE EDUCATIONAL AND CHARITABLE CONTRIBUTIONS, THE FOUNDATION SEEKS TO SUPPORT STUDENT ACHIEVEMENT, STRENGTHEN COMMUNITIES, AND IMPROVE THE LIVES OF INDIVIDUALS AND FAMILIES CONNECTED TO THE DAIRY INDUSTRY AND THE COMMUNITIES SERVED BY FOREMOST FARMS USA.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.