What changed in this filing

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Item 9A. Controls and Procedures

2025-03-04 compared with 2024-03-07 · 32 added, 55 removed, 134 unchanged (39% of the section changed)

7 unchanged sentences

Our management is responsible for establishing and maintaining adequate "internal control over financial reporting." Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with GAAP.

Under the supervision and with the participation of our management, including our principal executive officer and principal financial

officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2023, based on the criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2013.

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31,

2024, based on the criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2013.

Based on the results of our evaluation, our management concluded that our internal control over financial reporting was effective as of December 31, 2024.

51 unchanged sentences

8-K August 14, 2020

Amended and Restated Bylaws of Intrepid Potash, Inc.

8-K June 25, 2015

Second Amended and Restated Bylaws of Intrepid Potash, Inc.

8-K September 16, 2024

Description of Registrant's Securities 10-K March 7, 2023

Form of Indemnification Agreement with each director and officer 8-K April 25, 2008

Director Designation and Voting Agreement, dated as of April 25, 2008, by and among Intrepid Potash, Inc., Harvey Operating and Production Company, Intrepid Production Corporation, and Potash Acquisition, LLC 8-K May 1, 2008

Form of Indemnification Agreement with each director and officer *

Registration Rights Agreement, dated as of April 25, 2008, by and among Intrepid Potash, Inc., Harvey Operating & Production Company, Intrepid Production Corporation, and Potash Acquisition, LLC 8-K May 1, 2008

Acknowledgment and Relinquishment, dated as of December 19, 2011, by and among Intrepid Potash, Inc., Harvey Operating and Production Company, Intrepid Production Corporation, and Potash Acquisition, LLC 10-K February 16, 2012

Amended and Restated Credit Agreement, dated as of August 1, 2019, by and among Intrepid Potash, Inc., the subsidiaries party thereto, Bank of Montreal, as administrative agent, swing line lender, lead arranger, and book runner, and the lenders party thereto.

4 unchanged sentences

8-K August 9, 2022

Amended and Restated Employment Agreement, dated as of May 19, 2010, by and between Intrepid Potash, Inc.

and Robert P.

Jornayvaz III+ 8-K May 19, 2010

Amendment to Employment Agreement, dated February 23, 2011, by and between Intrepid Potash, Inc.

and Robert P.

Jornayvaz III+ 8-K March 1, 2011

Second Amendment to Employment Agreement, dated as of February 14, 2013, by and between Intrepid Potash, Inc.

and Robert P.

Jornayvaz III+ 8-K February 19, 2013

Third Amendment to Employment Agreement, dated as of March 22, 2016, by and between Intrepid Potash, Inc.

and Robert P.

Jornayvaz III+ 8-K March 23, 2016

Fourth Amendment to Employment Agreement, dated as of March 12, 2019, by and between Intrepid Potash, Inc.

and Robert P.

Jornayvaz III+ 8-K March 15, 2019

Amended and Restated Employment Agreement, dated as of May 19, 2010, by and between Intrepid Potash, Inc.

Harvey, Jr.+ 8-K May 19, 2010

Intrepid Potash, Inc.

Amended and Restated Equity Incentive Plan+ 8-K May 23, 2022

Form of Restricted Stock Agreement under Intrepid Potash, Inc.

Amended and Restated Equity Incentive Plan+ 10-K March 2, 2021

Form of Stock Option Agreement under Intrepid Potash, Inc.

Amended and Restated Equity Incentive Plan+ 10-K March 2, 2021

Form of Restricted Stock Agreement+ 10-K March 2, 2021

Form of Stock Option Agreement+ 10-K March 2, 2021

Form of Restricted Stock Agreement (2024 revision)+ *

Form of Performance Restricted Stock Unit Grant Notice+ *

Form of Performance Restricted Stock Unit Agreement+ *

Intrepid Potash, Inc.

Amended and Restated Short-Term Incentive Plan+ 8-K May 26, 2016

Form of Change-of-Control Severance Agreement with Robert P.

Jornayvaz III and Hugh E.

Harvey, Jr.+ 10-Q November 3, 2011

Form of Noncompete Agreement with executives other than Robert P.

Jornayvaz III+ 10-K February 28, 2017

Form of Retention Agreement+ 10-K March 12, 2019

Aircraft Dry Lease, dated as of January 9, 2009, by and between Intrepid Potash, Inc.

and Intrepid Production Holdings LLC 8-K January 12, 2009

First Amendment to Aircraft Dry Lease, dated as of September 1, 2014, by and between Intrepid Potash, Inc.

and Intrepid Production Holdings LLC 8-K August 18, 2014

Aircraft Dry Lease, dated as of September 1, 2014, by and between Intrepid Potash, Inc.

and Odyssey Adventures, LLC 8-K August 18, 2014

Retirement and Separation Agreement, dated February 8, 2023, between Intrepid Potash, Inc.

and Brian Stone 8-K February 10, 2023

Form of Noncompete Agreement with executives other than Kevin S.

Crutchfield+ 10-K February 28, 2017

Cooperative Development Agreement, effective as of February 28, 2011, among Intrepid Potash, Inc., Intrepid Potash-New Mexico, LLC, BOPCO, L.P.

2 unchanged sentences

Third Amendment of Cooperative Development Agreement, effective as of January 1, 2024, among Intrepid Potash, Inc., Intrepid Potash-New Mexico, LLC, XTO Holdings, LLC and XTO Delaware Basin, LLC 8-K December 13, 2023

List of Subsidiaries *

Separation Agreement and General Release, dated as of September 30, 2024, by and between Intrepid Potash, Inc.

and Louisa Craft Jornayvaz as Guardian and Conservator for and on behalf of Robert P.

Jornayvaz III.

8-K October 24, 2024

Executive Employment Agreement, effective December 2, 2024, between Intrepid Potash, Inc.

8-K December 2, 2024

Insider Trading Policy *

List of Subsidiaries 10-K March 7, 2024

Consent of KPMG LLP *

8 unchanged sentences

Technical Report Summary of the 2024 Estimated Resources and Reserves at Intrepid Potash - New Mexico *

Technical Report Summary of the 2023 Estimated Resources and Reserves at Intrepid Potash - Moab *

Technical Report Summary of the 2023 Estimated Resources and Reserves at Intrepid Potash - Wendover *

Technical Report Summary of the 2023 Estimated Resources and Reserves at Intrepid Potash - Moab 10-K March 7, 2024

Technical Report Summary of the 2023 Estimated Resources and Reserves at Intrepid Potash - Wendover 10-K March 7, 2024

Intrepid Potash, Inc.

Incentive Compensation Recovery Policy *

Incentive Compensation Recovery Policy 10-K March 17, 2024

Transition Services Agreement, dated as of April 25, 2008, by and between Intrepid Potash, Inc., Intrepid Oil & Gas, LLC, and Intrepid Potash-Moab, LLC 8-K May 1, 2008

34 unchanged sentences

INTREPID POTASH, INC.

March 7, 2024 /s/ Robert P.

Jornayvaz III

Jornayvaz III - Executive Chairman of the Board and Chief Executive Officer

March 4, 2025 /s/ Kevin S.

Crutchfield - Chief Executive Officer

(Principal Executive Officer and Duly Authorized Officer)

1 unchanged sentence

Signature Title Date

/s/ Robert P.

Jornayvaz III

Executive Chairman of the Board

and Chief Executive Officer March 7, 2024

Jornayvaz III

Chief Executive Officer (Principal Executive Officer) and Director March 4, 2025

/s/ Matthew D.

Chief Financial Officer (Principal Financial Officer) March 4, 2025

/s/ Cris Ingold

Chief Accounting Officer (Principal Accounting Officer) March 4, 2025

Chair of the Board March 4, 2025

/s/ Gonzalo M.

Director March 4, 2025

1 unchanged sentence

Director March 4, 2025

/s/ William M.

Director March 4, 2025

Lead Director March 7, 2024

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures