2026-01-20T09:56:45-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2024-07-01 426061606 IOWA 4-H FOUNDATION IOWA 5152941537 EXT 4-H YOUTH BLDG 1259 STANGE RD AMES IA 500111002 EMILY SAVERAID EXECUTIVE DIRECTOR 5152941537 2026-01-16 1 0 DAVID LITTLE P01480921 3193632697 2026-01-12 2024 2025-03-06 01:10:19Z EMILY SAVERAID EXT 4-H YOUTH BLDG/ 1259 STANGE RD AMES IA 500111002 3747744 0 X WWW.IOWA4HFOUNDATION.ORG X 1949 IA THE IOWA 4-H FOUNDATION PROVIDES FINANCIAL RESOURCES FOR YOUTH DEVELOPMENT THROUGH 4-H. 22 22 0 447 0 0 2155607 2108826 29562 23173 771638 656326 78850 108584 3035657 2896909 813616 1020814 0 0 400699 418282 0 0 264750 827650 640159 2041965 2079255 993692 817654 20141542 21874758 26112 17152 20115430 21857606 SEE SCHEDULE O. 0 0 537923 274076 808 COUNTY SUPPORT- THE IOWA 4-H FOUNDATION SUPPORTS COUNTY FUNDRAISING EFFORTS AND DONORS' DESIRE TO GIVE LOCALLY BY OFFERING COUNTY 4-H PROGRAMS THE OPPORTUNITY TO HOLD ENDOWMENTS. THESE ENDOWMENTS ALLOW DONORS TO MAKE TAX DEDUCTIBLE CONTRIBUTIONS THAT GROW OVER TIME, PROVIDING LONG-TERM, SUSTAINABLE SUPPORT FOR COUNTY PROGRAMS. LOCAL ENDOWMENT COMMITTEES DETERMINE HOW FUNDS ARE USED IN ACCORDANCE WITH ESTABLISHED ENDOWMENT AGREEMENTS. COUNTIES AND REGIONS CAN ALSO APPLY FOR PROGRAM GRANTS TO SUPPORT LOCAL PROGRAMMING EFFORTS. 577136 499978 17521 STATE 4-H PROGRAMS - STATE 4-H PROGRAMS RECEIVE FUNDING FOR PROGRAM AND CURRICULUM DEVELOPMENT IN THE PRIORITY AREAS OF STEM, AG & NATURAL RESOURCES, LEADERSHIP & CIVIC ENGAGEMENT, HEALTHY LIVING AND COMMUNICATIONS AND THE ARTS. 4-H STAFF APPLY FOR THE FUNDS WHICH ARE RECOMMENDED BY THE FOUNDATION PROGRAM COMMITTEE AND APPROVED BY THE FULL BOARD. 304646 246760 4845 INDIVIDUAL MEMBER SUPPORT - INDIVIDUAL 4-H MEMBERS CAN RECEIVE SUPPORT IN NUMEROUS WAYS. FINANCIAL AID SUPPORT IS PROVIDED FOR INDIVIDUAL ENROLLMENT FEES AND IN-STATE EVENT AND CAMP REGISTRATION FEES. IN ADDITION, THE FOUNDATION FUNDS OPPORTUNITIES THAT REWARD WORK AND GROWTH THROUGH THE 4-H PROGRAM INCLUDING PINNACLE TRIP EXPERIENCES FOR SENIOR 4-H YOUTH AND PROJECT AWARDS BOTH OF WHICH 4-H'ERS ARE SELECTED TO RECEIVE. COLLEGE SCHOLARSHIPS PROVIDED BY DONORS, REWARD AND INCENTIVIZE SENIOR 4-H'ERS FOR THEIR EFFORTS WHILE HELPING TO MAKE HIGH EDUCATION MORE ACCESSIBLE. THE IOWA 4-H FOUNDATION IS COMMITTED TO ENSURING THAT COST TO PARTICIPATE IN THE 4-H PROGRAM IS NEVER A BARRIER FOR YOUTH. 1419705 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 4 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X EMILY SAVERAID 5152941537 EXT 4-H YOUTH BLDG/ 1259 STANGE RD AMES IA 500111002 MURPHY JEFF PAST PRESIDENT 2.00 X X 0 0 0 TIMMINS DON PRESIDENT 2.00 X X 0 0 0 RODENBERG LEAH PRESIDENT ELECT 2.00 X X 0 0 0 CHESNUT JUSTIN VICE PRESIDENT 2.00 X X 0 0 0 BRUGMAN BJ DIRECTOR 1.00 X 0 0 0 CUMINGS ERIN DIRECTOR 1.00 X 0 0 0 DOLCH ADELAI DIRECTOR 1.00 X 0 0 0 FAY MIKE DIRECTOR 1.00 X 0 0 0 GALLAGHER KELLI DIRECTOR 1.00 X 0 0 0 GREEN AMY DIRECTOR 1.00 X 0 0 0 HERBOLD-SWALWELL ERIN DIRECTOR 1.00 X 0 0 0 KAPUCIAN TIM DIRECTOR 1.00 X 0 0 0 LILJEDAHL DIANE DIRECTOR 1.00 X 0 0 0 LYONS KATHLEEN DIRECTOR 1.00 X 0 0 0 MACRO VENESSA DIRECTOR 1.00 X 0 0 0 MCKINNEY ALISSA DIRECTOR 1.00 X 0 0 0 OSBORN MONICA DIRECTOR 1.00 X 0 0 0 SCHILLING SYDNEY DIRECTOR 1.00 X 0 0 0 SHOWALTER BRETT DIRECTOR 1.00 X 0 0 0 SMITH DAINNA DIRECTOR 1.00 X 0 0 0 STUTSMAN AMBER DIRECTOR 1.00 X 0 0 0 SWAN CODY DIRECTOR 1.00 X 0 0 0 SAVERAID EMILY EXECUTIVE DIRECTOR 50.00 X 0 98048 24831 0 98048 24831 0 0 0 0 0 197960 35000 1875866 38630 2108826 GIFT FEE 900099 23173 23173 23173 248734 248734 42844 0 42844 42844 42844 1198427 790835 407592 407592 407592 42754 197960 58447 -15693 -15693 29903 1553 28350 28350 MISCELLANEOUS 900099 53083 53083 53083 2896909 23173 0 764910 680564 680564 340250 340250 145863 51052 36466 58345 182375 30985 78565 72825 5630 1118 3016 1496 70827 10680 28706 31441 13587 2138 5910 5539 25217 25217 184875 184875 23096 13096 10000 23180 8971 909 13300 63292 13435 14835 35022 1509 579 930 5090 1521 1887 1682 PROGRAM EXPENSES 266112 266112 DONOR EXPENSES 37855 7630 168 30057 MISCELLANEOUS 7616 3135 1150 3331 ISU FOUNDATION GIFT FEE 2317 1535 782 2079255 1419705 394800 264750 9 2347 1454470 1449595 101181 60577 58582 45775 2102952 14120 0 2088832 18527300 5215630 13012002 20141542 21874758 11112 12152 15000 5000 26112 17152 X 8881309 9700594 11234121 12157012 20115430 21857606 20141542 21874758 817654 924522 0 X X 0 1 X 1 0 X 1199754 1708577 1757500 2155607 2108826 8930264 1199754 1708577 1757500 2155607 2108826 8930264 485320 8444944 256525 257202 294337 76486 291578 1176128 3864 5260 5470 53083 67677 10174069 518113 0.83000 0.84420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2021 AMOUNT: $ 3,864. 2022 AMOUNT: $ 5,260. 2023 AMOUNT: $ 5,470. 2024 AMOUNT: $ 53,083. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16368131 971935 1437590 167050 384138 18226468 15073191 932674 1246567 117950 766351 16368131 13870038 858086 785235 134300 305868 15073191 14273406 627706 -620455 110875 299744 13870038 10420024 1104909 3102280 118150 235657 14273406 0.40070 0.16420 0.43510 1 1 1 2088832 2088832 14120 14120 0 2088832 INTEREST IN ASSETS HELD BY OTHERS 13012002 F 13012002 X 3648603 924522 10494 1553 936569 2712034 184875 184875 2896909 1906427 10494 1553 12047 1894380 184875 184875 2079255 PART X, LINE 2: THE FOUNDATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE FOUNDATION FOLLOWS THE ACCOUNTING STANDARD TO EVALUATE UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT YEAR-END. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS GAMING ACTIVITY EXPENSE TO NET AGAINST REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS GAMING ACTIVITY EXPENSE TO NET AGAINST REVENUE PART V, LINE 4 ENDOWMENTS HELD BY THE IOWA 4-H FOUNDATION ARE EACH GOVERNED BY AN ENDOWMENT AGREEMENT WITH THE DONORS TO THE FUND THAT OUTLINES THE PURPOSE OF THE FUND, PROGRAM(S) SUPPORTED, AND DISBURSEMENT GUIDELINES. IN MOST CASES, DISBURSEMENTS FROM ENDOWMENTS ARE DETERMINED BY COMMITTEE AND APPROVED BY STAFF AND A FINAL APPROVAL OF THE EXECUTIVE DIRECTOR. FOR A FEW ACCOUNTS, 4-H PROGRAM STAFF DETERMINE DISBURSEMENTS AND THESE ARE THEN APPROVED BY OTHER PROGRAM STAFF AND THE EXECUTIVE DIRECTOR OR JUST THE EXECUTIVE DIRECTOR. ALL DISBURSEMENTS ARE GOVERNED BY THE 4-H FOUNDATION'S ENDOWMENT POLICY, WITH WITHDRAWAL RATES FROM PERMANENTLY RESTRICTED ENDOWMENTS SET ANNUALLY BY THE 4-H FOUNDATION'S OPERATIONS COMMITTEE. GALA 189044 164957 24087 24087 14316 GOLF OUTING 51670 33003 18667 11107 3465 4095 1377 240714 197960 42754 11107 3465 28182 15693 58447 -15693 29903 1553 1 1.00000 29903 1553 1553 28350 IA 1 0 0 0 1.00000 BRENDA FRANKENFELD EXT 4-H YOUTH BLDG 1259 STANGE RD AMES IA 500111002 0 BRENDA FRANKENFELD RECORDKEEPING X 0 1 IOWA 4-H PROGRAM ISU EXT & OUTREACH 426004224 501(C)(3) 499978 0 BOOK STATE 4-H PROGRAM IOWA 4-H PROGRAM ISU EXT & OUTREACH 426004224 501(C)(3) 103486 0 BOOK COUNTY 4-H PROGRAM IOWA 4-H PROGRAM ISU EXT & OUTREACH 426004224 501(C)(3) 77100 0 BOOK INDIVIDUAL MEMBER SUPPORT 1 0 SCHOLARSHIP PAYMENTS 305 254300 BOOK PROGRAM DEV. FEE ASSISTANCE 2204 33246 BOOK FINANCIAL AID 621 52704 BOOK PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS PROGRAM SUPPORT IS TRANSFERRED DIRECTLY INTO PROJECT ACCOUNT. PINS AND CERTIFICATES ARE PURCHASED BY THE FOUNDATION FROM THE SUPPLIER. COMMUNITY SERVICE GRANTS ARE ISSUED TO THE 4-H CLUB IN CARE OF THE COUNTY EXTENSION OFFICE. SCHOLARSHIP CHECKS ARE ISSUED IN THE NAME OF THE STUDENT AND SCHOOL. CAMP AND CONFERENCE FINANCIAL AID IS TRANSFERRED DIRECTLY TO THEIR RESPECTIVE PROJECT ACCOUNT, OR A CHECK IS WRITTEN TO THE OUTSIDE CAMP OR COUNTY RESPONSIBLE FOR PAYMENT. CHECK FOR PROGRAM DEVELOPMENT FEE IS WRITTEN TO THE APPROPRIATE COUNTY. STATE PROJECT AWARD CHECKS ARE ISSUED IN THE NAME OF THE STUDENT. X 337 24510 FMV X SPECIAL EVENTS 58 14120 FMV OR SELLING PRICE 0 1 0 PART I, COLUMN (B): COLUMN B IS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS SHARED WITH THE EXECUTIVE DIRECTOR FOR REVIEW, APPROVAL AND SIGNATURE (WITH SIGNIFICANT INPUT FROM THE STAFF ACCOUNTANT) BEFORE IT IS FILED. A COPY IS ALSO SHARED WITH THE BOARD OF TRUSTEES FOR REVIEW AND DISCUSSION WITH THE ACCOUNTING FIRM THAT PREPARED THE 990 DURING A JANUARY BOARD MEETING PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE 4-H FOUNDATION'S CURRENT CONFLICT OF INTEREST POLICY WAS ADOPTED IN 2011. OFFICERS, TRUSTEES AND EMPLOYEES ANNUALLY DISCLOSE POTENTIAL CONFLICTS OF INTEREST OF THEMSELVES AND THEIR FAMILIES ON A QUESTIONNAIRE DISTRIBUTED BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR ENSURES THAT ALL QUESTIONNAIRES ARE COMPLETED, REVIEWS THEM FOR CONFLICTS, AND SUBMITS TO THE BOARD TO REVIEW ANY QUESTIONNAIRES THAT DISCLOSE ACTUAL OR POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL EMPLOYEES EXCEPT THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY WITH A PERFORMANCE APPRAISAL FOR EACH EMPLOYEE BY THE EXECUTIVE DIRECTOR, A SURVEY OF THE COMPENSATION IN SIMILAR POSITIONS IN RELATED OR LIKE NON-PROFIT ORGANIZATIONS, AND THE DETERMINATION OF THE NEW RATE OF COMPENSATION AFTER A REVIEW OF SIMILAR ISU POSITIONS AND ANNUAL SALARY ADJUSTMENT PARAMETERS. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED ANNUALLY BY THE PERSONNEL COMMITTEE OF THE BOARD. A PERFORMANCE REVIEW AND COMPENSATION SURVEY OF LIKE-SIZED IOWA NON-PROFITS AND OTHER STATE 4-H FOUNDATIONS ARE USED TO DETERMINE COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE IOWA 4-H FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, EITHER VERBALLY, IN PERSON OR IN WRITING, FROM ITS OFFICES IN THE EXTENSION 4-H YOUTH BUILDING. ADDITIONALLY, CERTAIN FINANCIAL DOCUMENTS (INCLUDING ANNUAL REPORTS, AUDIT REPORTS AND TAX FORMS) ARE AVAILABLE ON THE FOUNDATION'S WEBSITE: WWW.IOWA4HFOUNDATION.ORG FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART I, LINE 5 THE FOUNDATION STAFF IS EMPLOYED PRIVATELY, BUT HAVE HEALTH BENEFITS PROVIDED THROUGH IOWA STATE UNIVERSITY (ISU) AND PAYROLL AND REMAINING BENEFITS PROVIDED THROUGH PAYCHEX HUMAN RESOURCES. THE FOUNDATION REIMBURSES ISU AND PAYCHEX FOR EMPLOYEE COMPENSATION AND BENEFITS FOR 5 EMPLOYEES. FORM 990, PART VI, LINE 2 THE 4-H FOUNDATION HAS UP TO 32 INDIVIDUAL TRUSTEES SERVING AS UNPAID VOLUNTEERS ON ITS BOARD AT ANY ONE POINT IN TIME. MANY OF THEM LIVE AND WORK IN IOWA, AND IN THEIR DAY-TO-DAY JOBS COME IN CONTACT WITH MANY OTHER INDIVIDUALS, INCLUDING OTHER TRUSTEES, AS THEY CONDUCT THEIR NORMAL BUSINESS IN THE AGRI-BUSINESS, COMMUNICATIONS, CONSTRUCTION, MANUFACTURING, HEALTH-CARE, AND EDUCATIONAL SECTORS OF THE STATE'S ECONOMY. THE PAST PRESIDENTS AND CURRENT BOARD OFFICERS ARE ALSO ASKED TO RECRUIT NEW TRUSTEES TO THE BOARD, AND IT IS NATURAL FOR THEM TO RECRUIT INDIVIDUALS THEY KNOW AND RESPECT FROM THEIR EXISTING BUSINESS NETWORKS. SUPPLEMENT TO FORM 990, PART VI, LINE 3, AND SCHEDULE R THE 4-H FOUNDATION HAS DELEGATED INVESTMENT OF ITS ENDOWMENT FUNDS TO THE COMMUNITY FOUNDATION OF GREATER DES MOINES (CFGDM) AND THE FUND MANAGERS OF CFGDM, ENDOWMENTS TO IOWA STATE UNIVERSITY (ISU) TREASURER'S OFFICE TO ISU, AND THOSE HELD BY HILLS BANK TO THE FUND MANAGERS OF HILLS BANK AND TRUST COMPANY. THE ENDOWMENTS HELD AT ISU ARE OVERSEEN BY THE IOWA BOARD OF REGENTS (REGENTS) UNDER DELEGATION FROM THE STATE OF IOWA ACCORDING TO ISU'S INVESTMENT POLICY. THE ENDOWMENTS WITH ISU ARE INVESTED IN ACCORDANCE WITH THE REGENT'S DIRECTIVES IN A "LONG TERM INVESTMENT POOL." THE GOAL OF THIS POOL IS TO MAINTAIN AND PRESERVE OVER TIME THE REAL (I.E. NET OF INFLATION) VALUE OF THE FUNDS WITH THE INTENT OF OBTAINING THE HIGHEST POSSIBLE TOTAL RETURN (CURRENT INCOME PLUS NET REALIZED AND UNREALIZED APPRECIATION) WITHOUT EXPOSING THE POOL TO LEVELS OF VOLATILITY THAT MIGHT SIGNIFCANTLY AFFECT THE PRINCIPAL VALUE OF THE ASSETS. FORM 990 PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION THE IOWA 4-H FOUNDATION PROVIDES FINANCIAL RESOURCES FOR YOUTH DEVELOPMENT THROUGH 4-H. THE IOWA 4-H FOUNDATION PROVIDES DIRECT AND INDIRECT PRIVATE FUNDING SUPPORT FOR THE IOWA 4-H YOUTH DEVELOPMENT PROGRAM, A PROGRAM ADMINISTERED STATEWIDE BY IOWA STATE UNIVERSITY EXTENSION AND OUTREACH (ISUEO). CURRENT 4-H PROGRAM PRIORITIES INCLUDE: HEALTHY LIVING, STEM, LEADERSHIP & CIVIC ENGAGEMENT, COMMUNICATION & THE ARTS, AND AGRICULTURE & NATURAL RESOURCES. ADDITIONALLY, THE 4-H FOUNDATION FUNDS OPPORTUNITIES THAT PROMOTE AND ENHANCE THE IOWA 4-H EXPERIENCE. THESE INCLUDE: COLLEGE SCHOLARSHIPS, STATE PROJECT AWARDS, NATIONAL RECOGNITION TRIPS, VOLUNTEER AWARDS, AND PROGRAM/EVENT FEE ASSISTANCE. IOWA STATE UNIVERSITY EXTENSION EXTENSION 4-H YOUTH BUILDING AMES IA 500113630 426004224 YOUTH DEVELOPMENT IA 501(C)(7) ISU ADMIN 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 IOWA STATE UNIVERSITY EXTENSION P 108016 ACTUAL COST IOWA STATE UNIVERSITY EXTENSION B 734811 ACTUAL AMOUNT IOWA STATE UNIVERSITY EXTENSION S -571525 ACTUAL AMOUNT OF TRANSFER IOWA STATE UNIVERSITY EXTENSION R 947325 ACTUAL AMOUNT OF TRANSFER IOWA STATE UNIVERSITY EXTENSION M 3985 ACTUAL AMOUNT