PROGRESSIVE AGRICULTURE FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- PROGRESSIVE AGRICULTURE FOUNDATION (EIN 63-1166618)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-14
- IRS object ID
- 202501349349303185
- Schema version
- 2024v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T09:52:00-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991096706 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOLLIE E JOHNSON CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8175 CYPRESS WAY | AddressLine1Txt |
| City | TRUSSVILLE | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35173 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 631166618 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROGRESSIVE AGRICULTURE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JOSIE RUDOLPHI | InCareOfNm |
| Business Name Control | PROG | BusinessNameControlTxt |
| Phone | 8882573529 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 530425 | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35253 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSIE RUDOLPHI | PersonNm |
| Person Title | CHAIRPERSON | PersonTitleTxt |
| Phone | 8882573529 | PhoneNum |
| Signature | 2025-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HOLLIE E JOHNSON | PreparerPersonNm |
| PTIN | P00816939 | PTIN |
| Phone | 2052233823 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSIE RUDOLPHI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 530425 | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35253 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $856,710 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PROGRESSIVEAG.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE EDUCATION TRAINING AND RESOURCES TO MAKE FARM RANCH AND RURAL LIFE SAFER AND HEALTHIER FOR CHILDREN THEIR FAMILIES AND THEIR COMMUNITIES | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 12888 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,155,231 | PYContributionsGrantsAmt |
| CY Contributions Grants | $816,345 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,577 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,875 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,404 | PYInvestmentIncomeAmt |
| CY Investment Income | $17,490 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,194,212 | PYTotalRevenueAmt |
| CY Total Revenue | $856,710 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $636,482 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $658,841 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $27,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $276,472 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $865,860 | PYOtherExpensesAmt |
| CY Other Expenses | $621,099 | CYOtherExpensesAmt |
| PY Total Expenses | $1,502,342 | PYTotalExpensesAmt |
| CY Total Expenses | $1,306,940 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$308,130 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$450,230 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $983,232 | TotalAssetsBOYAmt |
| Total Assets EOY | $539,630 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,342 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,970 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $961,890 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $511,660 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE EDUCATION, TRAINING AND RESOURCES TO MAKE FARM, RANCH AND RURAL LIFE SAFER AND HEALTHIER FOR CHILDREN, THEIR FAMILIES AND THEIR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $864,974 | ExpenseAmt |
| Revenue | $22,875 | RevenueAmt |
| Desc | TO PROVIDE EDUCATION, TRAINING AND RESOURCES TO MAKE FARM, RANCH AND RURAL LIFE SAFER AND HEALTHIER FOR CHILDREN, THEIR FAMILIES AND THEIR COMMUNITIES. IN 2024, 344 SAFETY DAYS WERE HELD IN THE U.S., ITS TERRITORIES AND CANADA, REACHING 94,291 PARTICIPANTS. IN 2024, 12,888 LOCAL VOLUNTEERS HELPED PLAN AND RUN THE SAFETY DAYS. THE FOUNDATION PROVIDES TRAINING TO THE VOLUNTEER COORDINATORS PRIOR TO ALLOWING THEM TO CONDUCT THE SAFETY DAY. IN ADDITION, THE FOUNDATION LAUNCHED A CLASSROOM PROGRAM AS AN ALTERNATIVE TO THE TRADITIONAL SAFETY DAY. | Desc |
| Total Program Service Expenses | $864,974 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOLLIE E JOHNSON | PersonNm |
| Phone | 2052233823 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8175 CYPRESS WAY | AddressLine1Txt |
| City | TRUSSVILLE | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35173 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| BRIAN KUHL | |||||||
| CEO | 40.00 | 0.00 | Yes (X) | $170,160 | $0 | $8,534 | |
| JOSIE RUDOLPHI | |||||||
| CHAIRPERSON | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOSE PEREZ | |||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ELLEN DUYSEN | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JODI RICHMOND | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TERA STODDARD | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ANNE THOMPSON | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CHERRIE CURTIS | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| KAYLA HINRICHS | |||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $170,160 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $8,534 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $19,775 | GovernmentGrantsAmt |
| All Other Contributions | $796,570 | AllOtherContributionsAmt |
| Noncash Contributions | $1,000 | NoncashContributionsAmt |
| Total Contributions | $816,345 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM TRAINING | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $22,875 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,875 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,875 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,490 | TotalRevenueColumnAmt |
| Exclusion | $9,490 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,000 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $856,710 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,875 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $9,490 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,160 | TotalAmt |
| Program Services | $51,048 | ProgramServicesAmt |
| Management And General | $68,064 | ManagementAndGeneralAmt |
| Fundraising | $51,048 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,879 | TotalAmt |
| Program Services | $243,862 | ProgramServicesAmt |
| Management And General | $2,795 | ManagementAndGeneralAmt |
| Fundraising | $130,222 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,257 | TotalAmt |
| Program Services | $9,283 | ProgramServicesAmt |
| Management And General | $3,414 | ManagementAndGeneralAmt |
| Fundraising | $2,560 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,291 | TotalAmt |
| Program Services | $35,178 | ProgramServicesAmt |
| Management And General | $890 | ManagementAndGeneralAmt |
| Fundraising | $11,223 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,254 | TotalAmt |
| Program Services | $25,663 | ProgramServicesAmt |
| Management And General | $6,655 | ManagementAndGeneralAmt |
| Fundraising | $16,936 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,296 | TotalAmt |
| Management And General | $1,225 | ManagementAndGeneralAmt |
| Fundraising | $18,071 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,629 | TotalAmt |
| Management And General | $37,629 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,000 | TotalAmt |
| Fundraising | $27,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,381 | TotalAmt |
| Management And General | $8,381 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,844 | TotalAmt |
| Program Services | $39,844 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,040 | TotalAmt |
| Program Services | $10,083 | ProgramServicesAmt |
| Management And General | $11,675 | ManagementAndGeneralAmt |
| Fundraising | $4,282 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,958 | TotalAmt |
| Program Services | $10,958 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,188 | TotalAmt |
| Program Services | $7,188 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,506 | TotalAmt |
| Fundraising | $9,506 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,825 | TotalAmt |
| Program Services | $374,930 | ProgramServicesAmt |
| Management And General | $10,096 | ManagementAndGeneralAmt |
| Fundraising | $2,799 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,578 | TotalAmt |
| Management And General | $5,578 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,970 | TotalAmt |
| Program Services | $54,135 | ProgramServicesAmt |
| Management And General | $7,835 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TRAINING | $2,802 | $2,802 | ||
| MISCELLANEOUS | $4,082 | $1,257 | $2,825 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,306,940 | TotalAmt |
| Program Services | $864,974 | ProgramServicesAmt |
| Management And General | $165,494 | ManagementAndGeneralAmt |
| Fundraising | $276,472 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,284 | BOYAmt |
| EOY | $140,649 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,825 | BOYAmt |
| EOY | $13,370 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,000 | BOYAmt |
| EOY | $346,066 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $43,889 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,903 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,564 | BOYAmt |
| EOY | $22,986 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,559 | BOYAmt |
| EOY | $16,559 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983,232 | BOYAmt |
| EOY | $539,630 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,342 | BOYAmt |
| EOY | $27,970 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,342 | BOYAmt |
| EOY | $27,970 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $745,890 | BOYAmt |
| EOY | $485,660 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,000 | BOYAmt |
| EOY | $26,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $961,890 | BOYAmt |
| EOY | $511,660 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983,232 | BOYAmt |
| EOY | $539,630 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$450,230 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,711,241 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,329,234 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,487,213 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,155,231 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $816,345 | CurrentTaxYearAmt |
| Total | $7,499,264 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,711,241 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,329,234 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,487,213 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,155,231 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $816,345 | CurrentTaxYearAmt |
| Total | $7,499,264 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,214,796 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,284,468 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,849 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,480 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,404 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,490 | CurrentTaxYearAmt |
| Total | $31,077 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,601 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,375 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,592 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,577 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,875 | CurrentTaxYearAmt |
| Total | $75,020 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,605,361 | TotalSupportAmt |
| Public Support CY170 | 0.43190 | PublicSupportCY170Pct |
| Public Support PY170 | 0.44193 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PT II, SECT B, LN 10 | FormAndLineReferenceDesc |
| Explanation | TRAINING REVENUE | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,000 | BeginningYearBalanceAmt |
| End Year Balance | $16,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,000 | BeginningYearBalanceAmt |
| End Year Balance | $16,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,000 | BeginningYearBalanceAmt |
| End Year Balance | $16,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,000 | BeginningYearBalanceAmt |
| End Year Balance | $16,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,000 | BeginningYearBalanceAmt |
| End Year Balance | $16,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,889 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,903 | DepreciationAmt |
| Book Value | $22,986 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,986 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $856,710 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $856,710 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $856,710 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,306,940 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,306,940 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,306,940 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4-Intended uses of endowment funds | ENDOWMENT FUNDS ARE TO BE ACCUMULATED IN CDS OR OTHER INVESTMENTS. THE PRINCIPAL AMOUNT MAY NOT BE SPENT WITHOUT THE CONSENT OF THE CONTRIBUTING SPONSOR AND A VOTE OF THE BOARD. ANY INTEREST EARNED MAY BE USED TO SUPPLEMENT THE FOUNDATIONS ANNUAL BUDGET. |
| Other Explanation | Part X, Line 2 Tax positions are initially recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. The Organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements as of December 31, 2024 and 2023, based on an assessment of many factors including experience and interpretations of tax laws applied to the facts of each matter for all open tax years. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| North America | PROGRAM SERVICES | FARM SAFETY EDUCATION | $110,636 |
| East Asia and the Pacific | PROGRAM SERVICES | FARM SAFETY EDUCATION | $12,572 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $123,208 | SubtotalSpentAmt |
| Total Spent | $123,208 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | P1, Ln 3, Col F | FormAndLineReferenceDesc |
| Explanation | The organization conducted 44 of its 344 Safety Days in Canada and allocated program services expenses accordingly. The organization conducted 5 of its 344 Safety Days in American Samoa and allocated program services expenses accordingly. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEVIN FOX & ASSOCIATES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12141 131st Street Ct S | AddressLine1Txt |
| City | HASTINGS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISING AND GRANT CONSULTING | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
| Retained By Contractor | $27,000 | RetainedByContractorAmt |
| Net To Organization | -$27,000 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $27,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$27,000 | TotalNetToOrganizationAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DC | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN KUHL | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $170,160 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $8,534 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $178,694 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | Exec. Comm. conducts an |
| Part I, Line 3 | annual performance and |
| Part I, Line 3 | compensation review of |
| Part I, Line 3 | Senior Mgmt, including |
| Part I, Line 3 | the CEO. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part VI Line 11b | THE BOARD AND CEO REVIEW A DRAFT OF THE 990 PRIOR TO SUBMISSION. THE |
| Part VI Line 11b | CHAIRPERSON REVIEWS THE FINAL VERSION BEFORE SIGNING. |
| Part VI Line 12c | BOARD MEMBERS SHALL DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST TO |
| Part VI Line 12c | THE BOARD. WHILE THEY CAN PARTICIPATE IN DISCUSSION, THEY MAY NOT VOTE. |
| Part VI Line 15a or b | THE EXECUTIVE COMMITTEE CONDUCTS ANNUAL PERFORMANCE REVIEW AND |
| Part VI Line 15a or b | COMPENSATION ADJUSTMENTS OF SENIOR MANAGEMENT AND CEO. |
| Part VI Line 19 | THESE DOCUMENTS ARE AVAILABLE ON THE FOUNDATION'S WEBSITE AND |
| Part VI Line 19 | UPON REQUEST. |
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