South Dakota Agriculture and Rural Leadership Foundation

Nonprofit profile at a glance

EIN
364293293
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Brookings, SD, USA
Phone
3092590047
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Leadership Development

Official website

Reported finances

Revenue
$705,032
Expenses
$485,913
Assets
$2,076,775
Liabilities
$23,090

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • JANELLE BOOTH (CEO)

Highest reported compensation

  • JANELLE BOOTH (CEO): $107,419 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To identify and develop leadership for agriculture and rural communities to enhance the quality of life for all south dakotans.

What it reported doing in 2024

To ensure the South Dakota rural and agricultural community can keep pace with the rate of change, it is imperative we supply informed, decisive, communicative spokespersons to represent our industry and communities, keeping the public factually informed, as policies are formed and decisions are made. To address these needs, sdarl provides an intensive study and training experience for future agricultural leaders of South Dakota. The sdarl program consists of 12 seminars over an 18-month period. Ten of the seminars are 3-4 day in-state seminars held at various locations throughout South Dakota. Sdarl also provides advanced leadership education to program alumni and partner organizations as well as educational training for ffa, commodity organizations, and community non-profit boards.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.6%; rating input score 55
  • Program expense ratio: 77.5%; rating input score 77
  • Fundraising efficiency: $25.81 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.1%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 4.27; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 22.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 54.6% of revenue deployed · 77.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $377K in reported program spending
  • Leadership: top reported pay $107K · 16 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.