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Nonprofit · EIN 42-0686921

IOWA CROP IMPPROVEMENT ASSOCIATION

Also known as IOWA STATE UNIV

Tax-exempt · AMES, IA 50010

Financials

$2.8M$1.7M2023$2.5M$2M2024$2.4M$2.3M2025
Revenue Expenses · by fiscal year end
Financials of IOWA CROP IMPPROVEMENT ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,444,692$2,313,812$130,880$8,665,987$409,328$8,256,659
December 31, 2024990$2,524,517$2,024,513$500,004$8,247,357$387,754$7,859,603
December 31, 2023990$2,804,107$1,745,246$1,058,861$7,723,589$368,863$7,354,726
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$2,106,759
Investment income
$337,133
Net gain from sales of assets
$33,112
Other revenue
$800

Expenses

Grants and similar amounts paid
$171,500
Compensation of officers, directors and key employees
$149,512
Other salaries and wages
$999,180
Salaries, compensation and benefits (total)
$1,170,964
Professional fundraising fees
$0
Accounting fees
$27,254
Occupancy
$128,695
Travel
$25,071
Depreciation
$333,624
Program services (functional)
$1,768,057
Management and general (functional)
$545,755

Balance sheet and other

Total assets, start of year
$8,247,357
Total assets, end of year
$8,665,987
Total liabilities, end of year
$409,328
Net assets, end of year
$8,256,659
Land, buildings and equipment
$2,908,974
Publicly traded securities
$4,684,018
Net assets without donor restrictions
$8,256,659
Gross receipts
$2,855,721
Employees
37
Volunteers
10
Year formed
1987
State of legal domicile
IA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationFrom related orgs
DANIEL ROBISONDIRECTOR
Trustee or director
1$0$405,956
RYAN BUDNIKTREASURER/SE
Officer
20$0$149,512
WILL CORNELIUSPRESIDENT
Trustee or director, Officer
1$0$0
SCOTT HEUCHELINDIRECTOR
Trustee or director
1$0$0
TAYLOR HOUGHTONDIRECTOR
Trustee or director
1$0$0
PAUL MUGGEDIRECTOR
Trustee or director
1$0$0
MIKE NAIGDIRECTOR
Trustee or director
1$0$0
GLEN RITCHIEDIRECTOR
Trustee or director
1$0$0
JEFF STEINBACKDIRECTOR
Trustee or director
1$0$0
ANDREW SMELSERDIRECTOR
Trustee or director
1$0$0
NICK WESTPHALDIRECTOR
Trustee or director
1$0$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensationFrom related orgs
DANIEL ROBISONDIRECTOR
Trustee or director
1$0$390,454
STEVEN HARRISDIRECTOR
Trustee or director
1$0$253,671
MARY WIEDENHOEFTDIRECTOR
Trustee or director
1$0$186,807
RYAN BUDNIKSEC/TREAS
Officer
20$0$138,299
WILL CORNELIUSPRESIDENT
Trustee or director, Officer
1$0$0
TAYLOR HOUGHTONDIRECTOR
Trustee or director
1$0$0
PAUL MUGGEDIRECTOR
Trustee or director
1$0$0
MIKE NAIGDIRECTOR
Trustee or director
1$0$0
JEFF STEINBACKDIRECTOR
Trustee or director
1$0$0
ANDREW SMELSERDIRECTOR
Trustee or director
1$0$0
NICK WESTPHALDIRECTOR
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensationFrom related orgs
DANIEL ROBISONDIRECTOR
Trustee or director
1$0$383,452
KENDALL LAMKEYDIRECTOR
Trustee or director
1$0$252,241
LU LU RODRIGUEZDIRECTOR
Trustee or director
1$0$125,572
RYAN BUDNIKSEC/TREAS
Officer
20$0$97,467
WILL CORNELIUSPRESIDENT
Trustee or director, Officer
1$0$0
BILL DESMETDIRECTOR
Trustee or director
1$0$0
PAUL MUGGEDIRECTOR
Trustee or director
1$0$0
MIKE NAIGDIRECTOR
Trustee or director
1$0$0
JEFF STEINBACKDIRECTOR
Trustee or director
1$0$0
ANDREW SMELSERDIRECTOR
Trustee or director
1$0$0
NICK WESTPHALDIRECTOR
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
1601 GOLDEN ASPEN DR STE 107, AMES, IA 50010-8024
Principal officer (990 for 2025)
RYAN BUDNIK
Signed the 990
DOAN SCHMITZ, INTERIM DIRECTOR
Phone
(515) 294-6921
Return prepared by
HOGAN - HANSEN PC

Mission

PROMOTE THE GENERAL WELFARE OF AGRICULTURE AND USE OF SUPERIOR SEED. IOWA CROP IMPROVEMENT ASSOCIATION HAS BEEN DESIGNATED AS THE OFFICIAL SEED CERTIFYING AGENCY FOR THE STATE OF IOWA. THE ORGANIZATION HAS BEEN PROVIDING IOWA WITH QUALITY, UNBIASED SEED PRODUCTION SERVICES AND CROP PERFORMANCE TESTING SERVICES SINCE 1920. THE MISSION OF THE ORGANIZATION IS TO PROVIDE AN UNBIASED SOURCE OF SERVICE AND EDUCATION IN PRODUCTION AND QUALITY ASSURANCE FOR IOWA AGRICULTURAL CROPS.

990 for the year ended December 31, 2025

Program accomplishments

  • CERTIFICATION
    Expenses $617,187 · grants $21,500 · revenue $1,157,473
  • PERFORMANCE AND CONTRACT TESTING
    Expenses $966,944 · revenue $949,286
  • EDUCATION
    Expenses $183,926 · grants $150,000
  • GRANTS FOR SEED FOUNDATION AND EDUCATION

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
42-0686921
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1955
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$8,665,987
Income (IRS master file)
$2,855,721

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,444,692$2,313,812$8,665,987IRS
990December 2024$2,524,517$2,024,513$8,247,357IRS
990December 2023$2,804,107$1,745,246$7,723,589XML
990December 2022$2,323,209$1,860,420$6,546,559IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-0686921).

Questions about IOWA CROP IMPPROVEMENT ASSOCIATION

What is the EIN of IOWA CROP IMPPROVEMENT ASSOCIATION?
The employer identification number (EIN) of IOWA CROP IMPPROVEMENT ASSOCIATION is 42-0686921.
Is IOWA CROP IMPPROVEMENT ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1955.
Are donations to IOWA CROP IMPPROVEMENT ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does IOWA CROP IMPPROVEMENT ASSOCIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of IOWA CROP IMPPROVEMENT ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did IOWA CROP IMPPROVEMENT ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of IOWA CROP IMPPROVEMENT ASSOCIATION?
The 990 for the year ended December 31, 2025 names RYAN BUDNIK.
Who are the officers and directors of IOWA CROP IMPPROVEMENT ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
How much revenue does IOWA CROP IMPPROVEMENT ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,444,692, expenses of $2,313,812 and total assets of $8,665,987 at year end.

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