SOUTH DAKOTA FARM BUREAU FEDERATION (EIN 460191750) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Principal Officer

KRYSTIL SMIT

Tax Period

2024-09-01 to 2025-08-31

SOUTH DAKOTA FARM BUREAU FEDERATION is a community nonprofit that reported $1.7M in total revenue in fiscal year 2018. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $1.5M left a modest 11% surplus.

Mission

PROMOTE THE INTERESTS OF AGRICULTURAL PRODUCERS IN THE STATE OF SOUTH DAKOTA

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $288,462

Program Service Revenue $2,980,267

Investment Income $83,595

Other Revenue $0

TOTAL REVENUE $3,352,324

Expense Breakdown

Grants Paid $17,900

Salaries & Benefits $788,107

Fundraising Expenses $25,255

Program Expenses $2,206,085

Other Expenses $1,576,872

TOTAL EXPENSES $2,382,879

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,352,324	$3,372,354	0.0%
Expenses	$2,382,879	$2,666,079	-0.1%
Net Income	$969,445	$706,275	+0.4%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$262,817

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRYSTIL SMIT	EXECUTIVE DI	40.00	Officer	$143,618	$27,657	$171,275
JACKIE WINEGAR	ACCOUNTANT	40.00	Officer	$72,696	$18,846	$91,542
CLAY CONRY	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT EISENBRAUN	DIRECTOR	1.00	Director	$0	$0	$0
TONY FARMEN	DIRECTOR	1.00	Director	$0	$0	$0
TONY FARMEN	STUDENT BOAR	1.00	Director	$0	$0	$0
ROGER HAINY	DIRECTOR	1.00	Director	$0	$0	$0
NICK IHNEN	DIRECTOR	1.00	Director	$0	$0	$0
REID JENSON	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
RON KROGSTAD	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL PROPST	DIRECTOR	1.00	Director	$0	$0	$0
JERRY RUNIA	DIRECTOR	1.00	Director	$0	$0	$0
COURTNEY SALVADOR	DIRECTOR	1.00	Director	$0	$0	$0
MARK SALVADOR	DIRECTOR	1.00	Director	$0	$0	$0
ALLYSON VANDERWAL	YF&R	1.00	Director	$0	$0	$0
KYLE VANDERWAL	YF&R	1.00	Director	$0	$0	$0
SCOTT VANDERWAL	PRESIDENT	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,352,324	$2,382,879	$5,037,797	$969,445
2024	$3,372,354	$2,666,079	$4,099,987	$706,275
2023	$3,144,838	$2,931,776	$3,332,285	$213,062
2022	$2,176,457	$2,191,494	$2,922,262	$-15,037
2021	$1,731,788	$1,695,529	$3,071,703	$36,259
2020	$1,709,648	$1,568,640	$2,869,054	$141,008
2019	$1,697,597	$1,505,730	$2,765,095	$191,867

SOUTH DAKOTA FARM BUREAU FEDERATION