2025-11-03T09:39:28-06:00 2024-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2024-01-01 382741364 AMERICAN SOCIETY OF AGRICULTURAL & BIOLOGICAL ENGINEERS FOUNDATION AMER 2694286334 2950 NILES ROAD ST JOSEPH MI 49085 CEDRIC CALHOUN SECRETARY 2694286334 2025-10-21 1 1 BRIAN HAKE P01439155 2699830131 2025-10-21 2024 2025-03-06 01:10:19Z CEDRIC CALHOUN 2950 NILES ROAD ST JOSEPH MI 49085 2349111 0 X WWW.ASABE.ORG X 1987 MI ASABE'S FOUNDATION IS AN OPPORTUNITY TO BUILD A LEGACY TO THE FUTURE OF ENGINEERING IN AGRICULTURE. FUNDS ADMINISTERED BY THE ASABE FOUNDATIONARE USED FOR AWARDS, SCHOLARSHIPS AND SPECIAL PROJECTS. AWARDS AREGIVEN TO THOSE WHO HAVE MADE EXEMPLARY CONTRIBUTIONS TO THE WORK OFASABE AND THE PROFESSIONS SERVED BY OUR SOCIETY. SCHOLARSHIPS AREGRANTED TO PROMISING STUDENTS ENROLLED IN AGRICULTURAL OR BIOLOGICALENGINEERING PROGRAMS. SPECIAL PURPOSE FUNDS ENABLE ASABE TO CAPITALIZEON UNIQUE OPPORTUNITIES FOR GROWTH IN OUR PROFESSIONS AND OUR SOCIETY.DISBURSEMENTS ARE NOT MADE EVERY YEAR FROM ALL FUNDS. 21 21 0 0 0 0 160930 287607 0 0 130262 109545 0 0 291192 397152 0 0 0 0 0 0 0 0 0 195718 325412 195718 325412 95474 71740 5528121 6249322 0 0 5528121 6249322 X SEE SCHEDULE O 0 0 245569 PROVIDE PROFESSIONAL AND FINANCIAL SUPPORT FOR THE MISSIONS OF THE AMERICAN SOCIETY OF AGRICULTURAL AND BIOLOGICAL ENGINEERS. 245569 1 1 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 MI X CEDRIC CALHOUN 2694290300 2950 NILES ROAD ST JOSEPH MI 49085 DARRIN J DROLLINGER SECRETARY 1.00 40.00 X X 0 242112 67622 MAURY V SALZ PRESIDENT 1.00 X X 0 0 0 LARRY L HOOVER TREASURER 1.00 X X 0 0 0 TAMI BROWN-BRANDL TRUSTEE 1.00 X 0 0 0 MARI S CHINN TRUSTEE 1.00 X 0 0 0 JEREMIAH D DAVIS TRUSTEE 1.00 X 0 0 0 MARGARET W GITAU TRUSTEE 1.00 X 0 0 0 BRIAN M HUENINK TRUSTEE 1.00 X 0 0 0 BRYAN M JENKINS TRUSTEE 1.00 X 0 0 0 CAROL L JONES TRUSTEE 1.00 X 0 0 0 PRASANTA K KALITA TRUSTEE 1.00 X 0 0 0 ANDREW C LENKAITIS TRUSTEE 1.00 X 0 0 0 CHANGYING CHARLIE LI TRUSTEE 1.00 X 0 0 0 PETER A LIVINGSTON TRUSTEE 1.00 X 0 0 0 NOEL R MENARD TRUSTEE 1.00 X 0 0 0 ALICIA R MODENBACH TRUSTEE 1.00 X 0 0 0 ANISSA M PURSWELL TRUSTEE 1.00 X 0 0 0 LEE ROOSE TRUSTEE 1.00 X 0 0 0 AMY M SCHMIDT TRUSTEE 1.00 X 0 0 0 ANDREW J THEISEN TRUSTEE 1.00 X 0 0 0 TRAVIS B UNTERZUBER TRUSTEE 1.00 X 0 0 0 0 242112 67622 0 0 1 0 0 287607 287607 138881 138881 1922623 1951959 -29336 -29336 -29336 397152 0 0 109545 7000 7000 PROGRAM FUNDING TO A.S. 136506 136506 AWARDS, SCHOLARSHIPS, & 102063 102063 OPERATIONS SUPPORT 79843 79843 325412 245569 79843 0 50894 16347 5468607 6225425 8620 7550 5528121 6249322 0 0 X 5528121 6249322 5528121 6249322 5528121 6249322 71740 649461 0 X X 0 1 X 0 0 X X 1 AMERICAN SOCIETY OF AGRICULTURAL & BIOLOGICAL ENGINEERS 380298762 10 1 241099 0 1 241099 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1046613 649461 649461 397152 0 397152 325412 0 325412 0 325412 PART X, LINE 2: THE FOUNDATION 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 WAS NO UNRELATED BUSINESS INCOME FOR 2024 OR 2023. MANAGEMENT HAS ELECTED TO APPLY 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, 2024 AND 2023, THE FOUNDATION HAD NO LIABILITY DUE TO THE UNCERTAINTY OF INCOME TAXES. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED DECEMBER 31, 2021. 0 0 0 0 0 0 0 0 0 DARRIN J DROLLINGER SECRETARY 0 242112 0 0 0 0 0 23403 0 44219 0 309734 0 0 FORM 990, PART III, LINE 1 ASABE'S FOUNDATION IS AN OPPORTUNITY TO BUILD A LEGACY TO THE FUTURE OF ENGINEERING IN AGRICULTURE. FUNDS ADMINISTERED BY THE ASABE FOUNDATION ARE USED FOR AWARDS, SCHOLARSHIPS AND SPECIAL PROJECTS. AWARDS ARE GIVEN TO THOSE WHO HAVE MADE EXEMPLARY CONTRIBUTIONS TO THE WORK OF ASABE AND THE PROFESSIONS SERVED BY OUR SOCIETY. SCHOLARSHIPS ARE GRANTED TO PROMISING STUDENTS ENROLLED IN AGRICULTURAL OR BIOLOGICAL ENGINEERING PROGRAMS. SPECIAL PURPOSE FUNDS ENABLE ASABE TO CAPITALIZE ON UNIQUE OPPORTUNITIES FOR GROWTH IN OUR PROFESSIONS AND OUR SOCIETY. DISBURSEMENTS ARE NOT MADE EVERY YEAR FROM ALL FUNDS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS VOTING MEMBERS THAT ARE APPOINTED BY THE BOARD OF TRUSTEES. THESE MEMBERS ELECT THE 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 "AU-C SECTION 260 - AUDITOR'S COMMUNICAITON WITH THOSE CHARGED WITH GOVERNANCE", 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 VICE PRESIDENT 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 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 2950 NILES ROAD ST JOSEPH MI 49085 380298762 EDUCATION IN SCIENCES AND FIELDS RELATED TO AGRICULTURE, FOOD, AND BIOLOGY MI 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0