2024-11-14T14:17:33-06:00 2023-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2023-01-01 380298762 AMERICAN SOCIETY OF AGRICULTURAL AND BIOLOGICAL ENGINEERS AMER 2694290300 2950 NILES ROAD ST JOSEPH MI 490859659 DARRIN DROLLINGER EXECUTIVE DIRECTOR 2694290300 2024-11-12 1 1 BRIAN HAKE P01439155 2699830131 2024-11-12 2023 2024-10-15 13:58:12Z DARRIN DROLLINGER 2950 NILES ROAD ST JOSEPH MI 490859659 4673058 0 5081 X WWW.ASABE.ORG X 1907 MI PROMOTE AND ADVANCE EDUCATION IN VARIOUS SCIENCES AND FIELDS RELATED TO AGRICULTURE, FOOD, AND BIOLOGICAL SYSTEMS. 14 14 27 0 0 0 668379 1099757 1254597 1736671 42663 38846 488221 222318 2453860 3097592 0 0 0 0 2060390 2071979 0 0 42081 732244 845505 2792634 2917484 -338774 180108 4449107 4681585 1593002 1391472 2856105 3290113 X SEE SCHEDULE O 0 0 442776 456050 DEVELOPMENT AND PROMULGATION OF STANDARDS, CODES, FORMULAS, AND RECOMMENDED PRACTICES TO INCREASE SAFETY AND KNOWLEDGE. 1106940 1241700 MEETINGS/CONFERENCES FOR CONTINUING EDUCATION, PRESENTATION AND DISCUSSION OF ORIGINAL PAPERS, AND ENCOURAGING THE ASSOCIATION OF AGRICULTURAL, FOOD AND BIOLOGICAL SYSTEMS ENGINEERS FOR THE EXCHANGE OF KNOWLEDGE AND EXPERIENCE. 661636 261239 ADVANCING THE THEORY AND PRACTICE OF ENGINEERING IN AGRICULTURE, FOOD AND BIOLOGICAL SYSTEMS BY ENCOURAGING ORIGINAL PAPERS, PUBLISHING PAPERS AND REPORTS, AND DISSEMINATING KNOWLEDGE AND EXPERIENCE OF VALUE TO ENGINEERS AND THE GENERAL PUBLIC. 2211352 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 30 0 1 27 1 0 1 CA 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MI X MARK ZIELKE 2694290300 2950 NILES AVENUE ST JOSEPH MI 49085 DANA O PORTER PRESIDENT 1.00 0.00 X X 0 0 0 DOUGLAS R OTTO PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 KEITH G TINSEY PAST PRESIDENT 1.00 0.00 X X 0 0 0 GARY E SEIBEL TREASURER 1.00 0.00 X X 0 0 0 GAYLE C BAKER TRUSTEE 1.00 0.00 X 0 0 0 EDWARD M BARNES TRUSTEE 1.00 0.00 X 0 0 0 BRITTANY A BERTSCH TRUSTEE 1.00 0.00 X 0 0 0 ANN D CHRISTY TRUSTEE 1.00 0.00 X 0 0 0 OLADIRAN O FASINA TRUSTEE 1.00 0.00 X 0 0 0 CAROL L JONES TRUSTEE 1.00 1.00 X 0 0 0 KYLE R MANKIN TRUSTEE 1.00 0.00 X 0 0 0 VALERIE ORSAT TRUSTEE 1.00 0.00 X 0 0 0 LAURA M PEPPLE TRUSTEE 1.00 0.00 X 0 0 0 TRAVIS S TSUNEMORI TRUSTEE 1.00 0.00 X 0 0 0 DARRIN J DROLLINGER EXECUTIVE DIRECTOR & SECRETARY 40.00 1.00 X 241537 0 65254 MARK D ZIELKE SENIOR DIRECTOR OF FINANCE 40.00 0.00 X 190397 0 43572 431934 0 108826 2 0 1 0 0 471753 357231 270773 1099757 MEETINGS/CONFERENCES 900099 1241700 1241700 STANDARDS PROGRAM 900099 456050 456050 ADVERTISING 541800 38921 38921 1736671 76250 76250 433963 471367 -37404 -37404 -37404 1063999 1104099 -40100 -40100 SERVICES SOLD 900099 162555 162555 ADMINISTRATION INCOME 900099 99863 99863 262418 3097592 1958989 0 38846 540760 177568 363192 1169320 1021197 119083 29040 361899 305924 47437 8538 7382 4415 2967 287 287 14404 14404 50 50 154547 123638 30909 245423 196338 49085 60740 47377 12148 1215 95280 65317 29963 15130 11801 3026 303 INVESTMENTS PROGRAMS SU 118393 118393 DUES AND PUBLICATIONS 97703 97703 MAIL 31373 31355 18 OTHER 4793 4793 2917484 2211352 664051 42081 219610 382581 1537723 1793611 82101 15160 58472 56801 33742 3648 1485820 1304861 196089 180959 0 2248825 2321370 4449107 4681585 556842 623172 1036160 768300 1593002 1391472 X 2856105 3290113 2856105 3290113 4449107 4681585 180108 253900 0 X X 0 1 X 1 0 X 873746 1029427 1086634 668379 1099757 4757943 1157560 608865 607435 1042862 1404255 4820977 2031306 1638292 1694069 1711241 2504012 9578920 0 0 0 9578920 93588 148839 401257 42663 76250 762597 93588 148839 401257 42663 76250 762597 2124894 1787131 2095326 1753904 2580262 10341517 0.92630 0.91770 0.07370 0.08230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32102 32102 907996 770079 137917 171820 171130 690 373902 363652 10250 180959 X 4455591 253900 253900 4201691 -1104099 -1104099 3097592 4021583 1104099 1104099 2917484 0 2917484 PART X, LINE 2: THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THERE SOCIETY HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY. MANAGEMENT FOLLOWS THE PROVISIONS OF FASB ASC 740-10, INCOME TAXES. UNDER FASB ASC 740-10 AN ENTITY MUST DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED ON TECHNICAL MERITS OF THE POSITION. AS OF DECEMBER 31, 2023 AND 2022, THE SOCIETY HAD NO LIABILITY DUE TO THE UNCERTAINTY OF INCOME TAXES. THE SOCIETY IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED DECEMBER 31, 2020. THE SOCIETY IS ALSO THE HOLDER OF A GROUP EXEMPTION LETTER THAT ESTABLISHES THAT SUBORDINATES IN THE GROUP ARE AFFILIATED WITH THE SOCIETY; SUBJECT TO ITS GENERAL SUPERVISION OR CONTROL; EXEMPT UNDER IRC 501(C)(3); AND NOT A PRIVATE FOUNDATION AS DESCRIBED IN IRC 509(A) IF THEY HAVE EXEMPT STATUS. THE PURPOSE OF A GROUP EXEMPTION IS TO RELIEVE SUBORDINATE ORGANIZATIONS FROM FILING THEIR OWN EXEMPTION APPLICATIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD OFFSET AGAINST SALES -1,104,099. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD OFFSET AGAINST SALES 1,104,099. 0 0 0 0 0 0 0 0 0 DARRIN J DROLLINGER EXECUTIVE DIRECTOR & SECRETARY 241537 0 0 0 0 0 23309 0 41945 0 306791 0 0 0 MARK D ZIELKE SENIOR DIRECTOR OF FINANCE 190397 0 0 0 0 0 17948 0 25624 0 233969 0 0 0 FORM 990, PART III, LINE 1 THE SOCIETY IS A 501(C)(3) EDUCATIONAL AND SCIENTIFIC ORGANIZATION DEDICATED TO THE ADVANCEMENT OF ENGINEERING APPLICABLE TO AGRICULTURAL, FOOD, AND BIOLOGICAL SYSTEMS. THE OBJECTS OF THE SOCIETY ARE TO PROMOTE THE SCIENCE AND ART OF ENGINEERING IN AGRICULTURAL, FOOD, AND BIOLOGICAL SYSTEMS; TO ENCOURGE ORIGINAL RESEARCH; TO FOSTER EDUCATION; TO ADVANCE THE STANDARDS OF ENGINEERING; TO INCREASE AND EXTEND THE ASSOCIATION OF AGRICULTURAL, FOOD, AND BIOLOGICAL ENGINEERS AMONG THEMSELVES AND WITH ALLIED SCIENTISTS AND TECHNOLOGISTS; TO ENCOURGE THE PROFESSIONAL IMPROVEMENT OF ITS MEMBERS, AND SEVERALLY AND IN COOPERATION WITH OTHER GROUPS TO BROADEN THE USEFULNESS OF AGRICULTURAL, FOOD, AND BIOLOGICAL ENGINEERING. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS VOTING MEMBERS THAT ELECT THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE SOCIETY'S NOMINATING COMMITTEE ON THE BOARD MAKES RECOMMENDATIONS FOR OFFICERS AND TAKEN TO THE FULL MEMBERSHIP FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE SHALL SERVE AS THE AUDIT COMMITTEE EACH YEAR FOR THE PURPOSES OF THE AUDIT. THE AUDIT COMMITTEE WILL RECEIVE THE ENGAGEMENT LETTER, THE "AU-C 260" LETTER AFTER THE AUDIT, THE FINAL PUBLIC INSPECTION VERSION OF THE 990 IN A PDF FORMAT EACH YEAR, AND OTHER DOCUMENTS AS APPROPRIATE. AFTER REVIEW OF THE 990, THE AUDIT COMMITTEE WILL INDICATE ITS APPROVAL BY AUTHORIZING THE EXECUTIVE DIRECTOR TO SIGN THE 990 ON BEHALF OF THE SOCIETY. S/HE WILL TAKE THE NECESSARY STEPS TO ENSURE THAT THE 990 IS FILED TIMELY. FORM 990, PART VI, SECTION B, LINE 12C THE SOCIETY REQUIRES ANNUAL REVIEW AND DISCLOSURE BY ALL BOARD MEMBERS OF ANY POSSIBLE CONFLICTS OF INTERESTS AND TO ATTEST AS SUCH. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD PRESIDENTS HAVE ANNUAL REVIEWS WITH THE EXECUTIVE DIRECTOR AND DISCUSS YEARLY PERFORMANCE. THE COMPENSATION IS COMPARABLE TO THEIR PEERS AND HAS BEEN DISCUSSED WITH THE EXECUTIVE COMMITTEE. ALL OTHER SALARIES AND ANNUAL REVIEWS ARE CONDUCTED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST AND THE SOCIETY'S HEADQUARTERS. IN ADDITION, THE FORM 990 IS AVAILABLE AT A THIRD-PARTY WEBSITE. FORM 990, PART XII, LINE 2C: THE SOCIETY HAS A FINANCE COMMITTEE THAT ACTS AS THE BOARD'S AUDIT COMMITTEE AND ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANTS. THE EXECUTIVE VICE PRESIDENT IS THE DAY-TO-DAY LIASON FOR THIS COMMITTEE AND MAKES THE FORMAL RECOMMENDATIONS TO IT. THESE PROCEDURES HAVE REMAINED UNCHANGED FROM PRIOR YEARS. AMERICAN SOCIETY OF AGRICULTURAL AND BIOLOGICAL ENGINEERS FOUNDATION 2950 NILES ROAD ST JOSEPH MI 49085 382741364 PROVIDE SUPPORT FOR MISSIONS OF ASABE MI 501(C)(3) LINE 12A, I N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0