February 7, 2017 www.broadcasteronline.com Importance of Keeping Records for Filing Taxes BROOKINGS, S.D. - With the March 3, 2017 tax deadline looming for South Dakota's farmers and ranchers, there is no time to waste in gathering the important information and documents Uncle Sam requires. "While most people must file taxes by April 15, 2017, farmers' and ranchers' tax deadline is more than a month earlier. In general, the law does not require any specific record-keeping system, with a few exceptions, a producer can choose any kind of record keeping system they wish to use for their business," explained Jack Davis, SDSU Extension Crops Business Management Field Specialist. Davis listed off several system options producers can choose from, including: Quicken, QuickBooks, Easy Farm, paper ledger, paper journal etc. Record Keeping Options to Consider "Although the Internal Revenue Service (IRS) and the Farm Financial Standards Council encourages an accrual accounting method for record keeping, producers however can also use cash," Davis said. The record keeping system a producer selects should include a summary of all business transactions. "It is imperative producers also keep supporting documents such as purchases, sales, payroll, invoices and other transactions taking place in their business," explained Shannon Sand, SDSU Extension Livestock Business Management Field Specialist. "It is important to keep these documents because they support the entries listed in journals, ledgers and tax returns." Sand added that producers need to keep these records for three years from when the tax return was filed - however, some records may need to be kept longer. Beyond Taxes Davis and Sand both said there are benefits to keeping records beyond taxes. For example, accurate records provide producers with a way to monitor the progress of their business. "Records show whether the business is improving, which items are profitable and what may need to be changed," Sand said. "Records also help producers keep track of deductible expenses, as there may be many throughout the year. If you simply try to recount them all at tax prep time, it may be quite might be difficult." Good record keeping makes preparing tax returns easier and supports items reported on tax returns. For more tax preparation and record keeping information, visit this article link at iGrow. The information in this article is believed to be reliable and correct. However, no guarantee or warranty is provided for its accuracy or completeness. This information is provided exclusively for educational purposes and any action or inaction or decisions made as the result of reading this material is solely the responsibility of readers. The author(s) and South Dakota State University disclaim any responsibility for loss associated with the use of this information. Broadcaster Press 7 Connecting Native American Youth to Ag Careers BROOKINGS, S.D. - Crazy Horse Memorial and the Indian University of North America was the location for the first Linking Native American Youth to Ag Careers Conference. Organized by South Dakota 4-H, the conference was designed to help connect Native American youth to their roots. "Our nation's first farmers, hunters and gatherers were Native Americans. Today, many Native American youth are no longer connected to the land through agriculture," explained Ron Frederick, SDSU Extension 4-H Youth Program Advisor - Rosebud. "We hope that through this conference we can link Native American youth back to their roots in the land, the language and the culture." Seventeen youth from the Rosebud and Pine Ridge reservations attended the conference which was held in October. Linking Native American Youth to Ag Careers Conference exposed youth to opportunities found within the diverse world of agricultural careers through on site group tours and a college classroom atmosphere. It provided youth with an opportunity to experience dorm life; taught them about what can be produced and provided from the land, and gave them an opportunity to learn more about their cultural heritage through a presentation by famed Lakota history professor, Duane Hollow Horn Bear. Hollow Horn Bear told the Lakota Creation story and explained why the Black Hills remain sacred to the Lakota people. Other speakers and chaperones included Brad Keiser, 4-H Youth Program Advisor for Custer and Fall River Counties; Aminah Hassoun, 4-H Youth Program Advisor, Pine Ridge Extension Office; Jason Schoch, and Rachel Lindvall, SDSU Extension field staff; Deanna Eagle Feather; Rosebud Extension Volunteer; Ann Wilson Frederick, Executive Director from the Rosebud Sioux Tribal Land Enterprises; Dr. Laurie Becvar, President & COO from Crazy Horse isolated and more confident in their caregiving roles. It was Memorial Foundation; and Dawnita Forell, Forell Bus Service. In addition to classroom sessions the youth were given a rare rewarding to see how much the attendees learned over the opportunity to ride to the top of the mountain and experience the 9 week workshop," said Nancy Varick, CSW-PIP, Homecare Crazy Horse Memorial carving up close and personal. This unique and Hospice Social Worker. experience was led by Monique Ziolkowski, director of the Crazy Concerned about leaving a loved one alone while attending the session? Adult day and home care options are Horse Memorial project, along with other Crazy Horse Memorial staff members. available. Adult day and home care organizations across The Linking Native American Youth to Ag Careers Conference western South Dakota provide respite care so family carwas funded through a grant from the North Central Extension Risk egivers can engage in activities such as attending workManagement Education program. This grant, submitted by Rachel shops, shopping or medical needs. Please visit the Aging & Disability Resource Connections Lindvall on behalf of SDSU Extension's three Federally Recognized Tribal Extension Programs focused on Linking Native American online to learn more about day centers and home care youth to potential agricultural futures. options in our region. If you are concerned about ability "We are so appreciative of the speakers, volunteers and the ento pay for respite care, please call the Aging & Disability tire Ziolkowski family and Crazy Horse Memorial Foundation staff Resource Connections at 855.315.1986. which included Dr. Laurie Becvar, President /COO and Amanda For additional information, please contact Leacey E. Allcock, Director of Sales & Catering; who helped make this conferBrown, SDSU Extension Gerontology Field Specialist, for ence such a success," Frederick said. Workshop for Dementia Caregivers BROOKINGS, S.D. - SDSU Extension is partnering with Regional Home+, Western Resources for Independent Living, and Caregivers by Active Generations to host the Dementia Stress Busting workshop in Rapid City, beginning Feb. 7, 2017. Space is limited. Pre-registration is required. To cover costs, there is a $25 registration fee. Call 605.755.7726 to register. Dementia Stress Busting is a 9-week workshop designed for family caregivers of people living with dementia. A small group of caregivers meet an hour and a half each week for 9 weeks. Attendees learn stress management techniques, relaxation and coping strategies. Each attendee will receive a Stress-Busting Program for Family CaregiversTM book. The workshop begins February 7, 2017. "We held our first Stress Busting Workshop in the in the fall. Workshop attendees reported that the peer support, education, and problem-solving helped them to feel less additional information at the SDSU Extension Rapid City Regional Center at 605.394.1722. 6 3 ????3???3???36??????? Auctions Land & Property • Antiques • Consignments • Farm • Auto & more... Upcoming Auctions RETIREMENT FARM EQUIPMENT AUCTION FRIDAY, FEBRUARY 17, 2017  3 ???3?37??????34?3?3???35??????????3?????3???????? Gov. Daugaard Signs First Bill Of The Session PIERRE, S.D. – Gov. Dennis Daugaard on Feb. 1 signed the first bill of the 2017 Legislative Session into law. The piece of legislation, House Bill 1006, clarifies the timeline for posting notices for public meetings. In 2016, the Legislature passed a bill requiring notices to be posted two intervening days prior to a meeting. HB 1006 clarifies the language by requiring notices to be posted three days before a meeting. The bill sets the same deadline for the submission of comments on rules. Also on Feb. 1, the governor signed two other bills into law: Senate Bill 8, an act to codify legislation enacted in 2016, and Senate Bill 16, an act to revise certain provisions regarding a violation for an escape from certain facilities, programs, or services located outside the penitentiary. 40th Annual Sale Selling 175 Yearling Bulls & 30 Fall Bulls BW +1.1 WW +62 YW +102 Lot 1 • Reg. #18573491 Koupals B & B Full Metal 6018 Milk +26 Lot 46 • Reg. #18573476 Koupals B & B Ft Knox 6072 Koupal Angus BW WW YW Milk LaVern & Alice Koupal Derek & Kristi Koupal & Sons Phone/Fax: 605-384-5315 LaVern’s Cell: 605-491-1768 Derek’s Cell: 605-491-0244 Derek’s Home: 605-384-4429 lakoupal@cme.coop derek_koupal@hotmail.com +2.1 +50 +111 +28 Ran in large contemporary groups with years of performance data, selecting for functional traits to keep the cow man in business. www.koupalangus.com Koupal’s B & B Angus Bud & Bernie Koupal & Kim Phone/Fax: 605-384-3481 Bud’s Cell: 605-491-2102 Joe & Sara Cell: 605-491-3202 Dan & Aryn: 605-491-1331 bbkoupal@cme.coop BW +2.0 WW +67 YW +115 Milk +24 Lot 75 • Reg. #18607709 Koupals B & B Unanimous 6021 BW +0 WW +64 YW +115 Milk +28 Lot 124 • Reg. #18581024 Koupal Active Duty 657 Herd Sires: • Connealy Full Metal (26 sons sell) • McCumber Trademark 4203 (15 sons sell) • Koupal MVP (8 sons sell) • Koupal Kozi 22 (6 sons sell) • Benoit Final Answer (6 sons sell) • Haynes Gold Rush AI Sires: Koupals B & B Ft Knox 2077 (15 sons sell) • Maher Innovation (13 sons sell) • Koupals B & B Titan 3013 (12 sons sell) • Spickler Titalist (9 sons sell) • Vision Unanimous (8 sons sell) • RB Active Duty 010 (5 sons sell) • Koupal Juneau 797 • BCC Bushwacker • SAV Resource • Connealy Thunder • Baldridge Xpand Located: From Randolph, NE: Head west on Hwy 20 to Jct of Hwys 20 & 81, then north for 10 miles to 875 Rd, and east 1.5 miles; OR from Hartington, NE: go west on Hwy 84 to Jct of Hwys 84 & 81, then south 7 miles to 875 Rd, and east 1.5 miles. Randolph, NE AUCTION Starts at 10:00 AM Tinkers Concessions AUCTIONEERS NOTE: Plan to join us for this great retirement auction. Many of the items in this auction were purchased new by the sellers, have had excellent care, and have been stored under roof. Be on time, as very few small items will be sold, this auction will move right along. INTERNET BIDDING BEGINS AT 11:00 A.M. - MUST BE PREREGISTERED TO BID. Internet bidding on farm equipment begins at 11:00am. View catalog: www.proxibid.com/asp/Catalog.asp?aid=122473 TRACTORS: 2009 JD 8330 MFWD , 2260 Hrs. , SN: RW 8330 P045595, Front Fenders, 4 Hydraulic Outlets, 480/80-R50 rear wheels with Duals, inside and outside Weights, 480/70 R34 Front Wheels with Fenders, 3pt quick Hitch, 20 Front Weights, Suspension Front Axle, Green Star Auto Steer ready. 1996, JD 7800 MFWD, 4370 Hours, SN: 16741, Rear Wheels 480/80R-42 with Duals, Front 380/85R 30 With Fenders, 3 Hyd. Valves, Green Star Ready, Inside Rear Weights, Power Quad sold with JD 741 selfleveling Loader and 8ft. Bucket. New JD 5-Tine Grapple Sold Separate. 1994 Ford 8670, Hours 7860 , SN: D402493, Rear Tires 18.4 x 42, 3 Hyd, 540 and 1000 PT O, 12 Front Weights with Radar, Sold Separate 18.4 x 42 Axle Mount Duals and Narrow Front Tires Used For Spraying. 1979 Case 2290, Hours 9770, New Engine at 5500 hours, SN 10299009, 18.4 x 38 Rear Tires w/Duals. 1969 Oliver 1650 D, Hydra Power Drive, SN: 291029-557, 3pt., WF, Fenders, 15.5x38 Tires. 1972 Oliver 1655D, Over Under Drive, SN: 233571-490, 3 pt., 2 Hyd., 18.4x 34 Rears, WF, Fenders. 1954 Ford Jubilee, New Rear Tires, sold separately Bush Hog, 3pt., Rotary Mower, 5 ft., also 3 pt. Blade. COMBINE & HARVEST EQUIPMENT: 2009 New Holland CR9060, 35 Year Special Edition, SN: Y96112651, Rotor Hours 964, Engine Hours 1292, Drive Tires 520-85R -42 With Duals, Self-Leveling Sieves, Long Unload Auger, Yearly Checkup @Dinkles New Holland, Norfolk, NE. 2009 New Holland Corn Head, Model 98D, SN: Y95018152, 12 Row 30 inch, Hydraulic Deck Plates. 2009 New Holland, Flex Grain Head, Model 74C, 30 ft., SN: PNL024047. Unferferth HT 30 Head Trailer. 6T Head Trailer for 30 ft. Grain Head. J & M 750 Grain Cart, Scale with Printer, Tarp, 18 inch Unload Auger, Hyd. Spout, Large 1000 PTO. J & M 750 Grain Cart, Scale, Tarp, 18 inch Unload Auger, Hyd. Spout, 24.5 x 32 Tires, Standard 1000 PTO (like new). 2012 Farm King Auger, 13 x70, Direct Drive, Swing Hopper, Hydraulic Orbit Motor Driven Moveable Truck Hopper. 2010 Farm King Auger, 10 x 72, Direct Drive, Swing Hopper, Hyd. Orbit Motor Driven Moveable Truck Hopper. Peck Auger, 8 x 56, Direct Drive with Swing Hopper, Hyd Lift. Mayrath Truck Auger w/Hopper, 8 x 32, 3- Phase Electric Motor, With 20 ft. Power Cord. Westgo Auger, 9 x 40, PTO. Mayrath Auger 8 x 56, PTO. Auger, 10 x 60. 2-Brent 640 Gravity Wagons, With Lights and Brakes. Parker 2600 Gravity Wagon. Parker 1555 Grainway Wagon, 18 hp. Engine, Scale, Tarp. TRUCKS/TRAILERS: 1999 International Semi-Tractor, 9200 I Series, With Sleeper, Cummins 400 HP, Ten Speed, 685, 000 Miles, Vin # 2HSCEAR2YC068761. 2008 Timpte Model 4266, Super Hopper Grain Trailer, 42 ft., Ag Hoppers, Air Ride, Aluminum Outer Wheels, Air Scale 24.5 Tires. 1988 IH Straight Truck, Model F-1954, Detroit 466, Twin Screw, 7 speed, 470, 000 Miles, with Omaha Standard Steel Box, 20 ft. x 60 in., Twin Hoist, Roll Tarp. H&H Gooseneck Flat Bed, 24 ft., 2 Axle, Double Front Jacks, Flip Over Ramps. Shop Built Gooseneck Flatbed on Single Axle Truck Frame, 24 ft., Side Rails to Haul Bales, With 3000 gallon Poly Tank, Chemical Mixing Tank, 8.25 hp. Transfer Pump, Pickup or Semi Hook up. FARM MACHINERY: 2011 JD 1770 NT CCS Planter, 16 Row 30 inch, Yetter Floating Openers, Hyd. Down Pressure, Corn and Bean Plates. SN: 740346. JD Green Star SF-2-1800 Display Monitor sold after Planter. 2012 JD Model 1990 Air Seed Drill, 40 ft., 15inch spacing, with SF1 Monitor, SN: 745195. 2011, AG Dryer ST100 Pro Box Seed Tender w/Long Auger. 2010 Krause 8200 Rock Flex Tandem Disc., 28 ft., Walking Tandems on Main Frame and Wings, Hyd. Leveling , Blades 23 ½ inch., 3- Bar Harrow. Demco 1250 Field Sprayer, Teejet 844 Controller, 90 ft. Floating Booms, Triple Nozzle Heads, Ground Speed control. Great Plains Rolling Basket, Seed Bed Conditioner, 25 ft.,Pull Type. Wetherell Cultivator, 8-Row Wide, C Shanks. White 273 Tandem Disc, 21 ft. with Harrow, Like New Blades, Needs Work on one Gang. JD 400 Rotary Hoe, 20 ft. Triggs 2-Wheeled Seeder Cart, With Alfalfa Seed Attachment, Ball Hitch. Oliver 565 Plow, Semi-Mount, 3 pt., 5 x 16, with Buster Bar. Calumet 2250 gal. Vacuum Manure Tank, With 20 ft. Suction Hose. Hesston 30 Stack Mover. Anhydrous Tool Bar, 9- Shank, 21 ft., Hyd. Fold. Farmhand F-11 Loader with 7ft. Bucket, Sold Separate, Grapple Fork, Pallet Forks, Bean Bag Carrier. 3pt. Bale Spear. Older Running Gear. 6 inch Auger for Gravity Wagon. TRACTOR ACCESSORIES: Auto Trac Universal Steering Kit, 200 with Globe. Raven Cruiser Guidance System. JD Front Weight Bracket and 8 Weights from 7800. Schwartz WF from JD 3020. (2) 3pt. Quick Hitches, Catagory 2 and Catagory 3. 10 Case Front Weight from 2290. Several IH Older Style Rear Wheel Weights. Front Tractor Fenders Universal Mounts 2WD. Tractor Chains, 18.4 x 38, 18.4 x 34, 15.5 x 38. Oliver Front Weight, 3pt. Sway Bar Block, 3rd Arm. (22) Front Suit Case Weights off of New Holland TM-175. MISC: Allied Power Washer, Hot Water, Hose Reel, 7 1/2 hp, Electric Motor 220, w/20 ft. Cord. Pacific 8500M Generator (new). Pacific Trash Pump (new). Pacific Air Compressor, Gas, 2-Cylinder (like new). All –Pro Portable Heater, 150,000 Btu. GSI 30 ft. Grain Bin Floor, with Supports and Flashing. (2) Portable Loading Chutes. Gandy Crop Cure Applicator. Propane Torch Set. PTO Wire Winder. LB White Heater. Bin Cross Auger, 8 x 32. Assorted Cattle Gates and Panels. Wood and Steel Posts. Electric Fencing Equipment and Barb Wire. Cattle Feeders, Round Bale Feeder, Round and Oblong Water Tanks. 16 Hog Gates, 10 ft. Auger Hopper. Pivot Pipe. Rabbit Cages. (4) 5 gallon Draft Brewer Ball Lock Kegs. Buzz Saw. Electric Motors. Auger Transmission w/Electric Motor. Parts for IH 5300 Bean Drill, Misc. Tires and Rims, 42” Pallet Forks. OWNERS: JOHN AND SUSAN ARENS, CELL 402.360.1260 STEVE AND JEAN ARENS, CELL 402.360.2744 For complete listing visit our web site www.CHJAUCTIONEERS.COM Terms: Cash – or bankable check – not responsible for accidents or theft AUCTION CONDUCTED BY: CREAMER HEIMES JANSSEN AUCTIONEERS & APPRAISER L.L.C. AUCTIONEERS: Roger Janssen 402.388.4409 Ryan Creamer 402.254.9753 Alton Heimes 402.254.3315