Civic Intelligence

Jo Daviess County Farm Bureau

EIN 36-1284540 • 501(c)5 • Elizabeth, IL

Profile

Enhance the economic value and quality of life in our community while preserving the beauty and heritage of our county.

212 North Main Street PO Box 501Elizabeth, IL 61028

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.03x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.08x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

77th percentile

21%

Higher net margin than 77% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$60,466

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

30%

Faster revenue growth than 89% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$845,302

Up $89,685 (+12%) from 2024

Liabilities

Up

$21,173

Up $6,923 (+49%) from 2024

Net Assets

Up

$824,129

Up $82,762 (+11%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin77th percentile

Revenue

Up

$257,921

Up $58,989 (+30%) from 2024

Expenses

Up

$202,697

Up $17,385 (+9.4%) from 2024

Net Income

Up

$55,224

Up $41,604 (+305%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2014: $611,878Liabilities 2014: $7,177Net Assets 2014: $604,7012014Assets 2015: $612,084Liabilities 2015: $7,267Net Assets 2015: $604,8172015Assets 2016: $623,631Liabilities 2016: $13,922Net Assets 2016: $609,7092016Assets 2017: $627,917Liabilities 2017: $15,561Net Assets 2017: $612,3562017Assets 2018: $626,886Liabilities 2018: $15,080Net Assets 2018: $611,8062018Assets 2019: $630,371Liabilities 2019: $15,241Net Assets 2019: $615,1302019Assets 2020: $645,479Liabilities 2020: $16,318Net Assets 2020: $629,1612020Assets 2021: $707,582Liabilities 2021: $12,056Net Assets 2021: $695,5262021Assets 2022: $656,117Liabilities 2022: $30,187Net Assets 2022: $625,9302022Assets 2023: $686,691Liabilities 2023: $18,936Net Assets 2023: $667,7552023Assets 2024: $755,617Liabilities 2024: $14,250Net Assets 2024: $741,3672024Assets 2025: $845,302Liabilities 2025: $21,173Net Assets 2025: $824,1292025

Highlighted filing

2025

Assets$845,302
Liabilities$21,173
Net Assets$824,129
Open 2025 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2014: $164,482Expenses 2014: $151,000Net Income 2014: $13,4822014Revenue 2015: $156,594Expenses 2015: $153,626Net Income 2015: $2,9682015Revenue 2016: $155,136Expenses 2016: $154,466Net Income 2016: $6702016Revenue 2017: $156,160Expenses 2017: $158,325Net Income 2017: -$2,1652017Revenue 2018: $156,962Expenses 2018: $158,454Net Income 2018: -$1,4922018Revenue 2019: $162,657Expenses 2019: $157,870Net Income 2019: $4,7872019Revenue 2020: $145,583Expenses 2020: $154,535Net Income 2020: -$8,9522020Revenue 2021: $164,159Expenses 2021: $140,044Net Income 2021: $24,1152021Revenue 2022: $175,646Expenses 2022: $199,185Net Income 2022: -$23,5392022Revenue 2023: $186,918Expenses 2023: $175,529Net Income 2023: $11,3892023Revenue 2024: $198,932Expenses 2024: $185,312Net Income 2024: $13,6202024Revenue 2025: $257,921Expenses 2025: $202,697Net Income 2025: $55,2242025

Highlighted filing

2025

Revenue$257,921
Expenses$202,697
Net Income$55,224
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$845,302
Liabilities
$21,173
Net assets
$824,129
Revenue
$257,921
Expenses
$202,697
Net income
$55,224
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.45$0.21$8.24$2.58$2.03$0.55
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.56$0.14$7.41$1.99$1.85$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.87$0.19$6.68$1.87$1.76$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.56$0.30$6.26$1.76$1.99$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.08$0.12$6.96$1.64$1.40$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.45$0.16$6.29$1.46$1.55$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.30$0.15$6.15$1.63$1.58$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$0.15$6.12$1.57$1.58$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.28$0.16$6.12$1.56$1.58$0.02
2016Detailed filing. Detailed filing data is available for this year.$6.24$0.14$6.10$1.55$1.54$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.12$0.07$6.05$1.57$1.54$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.12$0.07$6.05$1.64$1.51$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 23, 2025
Return Version
2024v5.0
Gross Receipts
$295,177
Mission and Program Overview

Mission

Enhance the economic value and quality of life in our community while preserving the beauty and heritage of our county

To be leaders in a new era of agriculture - promoting the value of agriculture and enhancing the quality of life while preserving our beauty and heritage

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$380,497$399,699▲ $19,202
Savings and Temporary Cash Investments$267,374$312,895▲ $45,521
Land, Buildings, and Equipment, Net$65,362$61,176▼ $4,186
Cash and Non-Interest-Bearing Accounts$20,561$42,915▲ $22,354
Accounts Receivable$16,755$25,024▲ $8,269
Prepaid Expenses and Deferred Charges$2,882$3,461▲ $579
Inventories for Sale or Use$2,186$132▼ $2,054
Total Assets$755,617$845,302▲ $89,685
Liabilities
Accounts Payable and Accrued Expenses$13,660$21,023▲ $7,363
Deferred Revenue$590$150▼ $440
Total Liabilities$14,250$21,173▲ $6,923
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$741,367$824,129▲ $82,762
Total Net Assets Fund Balance$741,367$824,129▲ $82,762
Total Liabilities and Net Assets / Fund Balance$755,617$845,302▲ $89,685

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$59,989$166,846$226,835
Equipment$931$11,027$11,958
Land$256-$256
Other Securities$50--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Annette Eggers-FT$60,466-$60,466
Ron LawferDirector--$166$166
Elias HoflandSecretary--$164$164
John SchultzTreasurer--$112$112
Dan RobbeVice Preside--$95$95
David HellerDirector--$53$53
Don BerlageDirector--$45$45

Board Members and Trustees

NameTitle
Nathan KoesterPresident
Codie KoesterDirector
George KepnerDirector
Greg ThorenDirector
John WinterDirector
Nick TranelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$122,629
Program Service Revenue
$9,962
Investment Income
$17,255
Other Revenue
$108,075
All Other Contributions
$84,708
Change in Net Assets
$55,224

Audited Revenue Reconciliation

Revenue per Audited Statements
$257,921
Revenue Not Reported on Form 990
$58,497
Total Revenue per Audited Statements
$316,418
Total Revenue per Form 990
$257,921
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$128,668
Other Expenses$74,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,114$56,362-$102,476
Other Employee Benefits$7,943$9,709-$17,652
All Other Expenses$2,176$11,716-$13,892
Payroll Taxes$3,622$4,502-$8,124
Office Expenses$550$5,586-$6,136
Fees for Services Accounting-$5,900-$5,900
Other Expenses$6,259$5,250-$5,250
Insurance-$4,438-$4,438
Information Technology-$2,368-$2,368
Travel$727$1,090-$1,817
Occupancy-$1,563-$1,563
Depreciation Depletion-$935-$935
Conferences and Meetings-$545-$545
Current Officers, Directors, Trustees, and Key Employees-$416-$416
Advertising-$378-$378
Total Functional Expenses$84,398$118,299$0$202,697

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$233,656
Expenses per Audited Statements$202,697
Total Expenses per Form 990$202,697
Expenses Not Reported on Form 990$30,959
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Codie koester nathan koester director director married”

Form 990, Page 6, Part VI, Line 6

“The organization has classes of members, voting and non-voting with a total of 1,453 members for the year ending september 30, 2025. Only voting members can hold office.”

Form 990, Page 6, Part VI, Line 7A

“Members have the authority to elect or appoint members of the governing body.”

Form 990, Page 6, Part VI, Line 7B

“Various governing decisions of the organization are subject to approval by the members.”

Form 990, Page 6, Part VI, Line 8B

“Minutes are kept at all meetings. No change from prior year.”

Form 990, Page 6, Part VI, Line 11B

“Return will be reviewed by the board prior to filing.”

Form 990, Page 6, Part VI, Line 15A

“Manager's contract and compensation are reviewed annually by the officers of the board using comparability data. A recommendation is made and voted on by the entire board. Board members are compensated via a per diem and mileage agreement. Mileage is paid at the standard irs rate.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Jo Daviess County Farm Bureau
EIN
36-1284540
Phone
8158582235
Address
212 NORTH MAIN STREET PO BOX 501, ELIZABETH, IL 61028

Signing Officer

Name
Nathan Koester
Title
President
Phone
8158582235
Signed
2025-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Koester
Formed
1919
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
20

Preparer

Firm
Lucas Group Cpas Advisors Pllc
Address
1753 S WEST AVE, FREEPORT, IL 61032-6709
Preparer
Aspen Tipp
Phone
8152359610
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rent expense 30,959 rent expense -30,959”

Financial Statement Notes

Schedule D, Page 3, Part X

“Fasb asc 740, income taxes, requires entities to analyze the likelihood of disallowance of tax positions taken in returns already filed or to be filed in case of examination by taxing authorities. This evaluation of tax positions may result in the recognition of additional tax liabilities or derecognition of certain tax assets. In consultation with the farm bureau's tax advisors, management has concluded that the cumulative effect, if any, of past and current tax positions taken by the farm bureau are immaterial to the financial statements as of the date of this report. Therefore, no liability has been recorded. The farm bureau's income tax returns are open to examination by taxing authorities for the years ended september 30, 2023, 2024, and 2025. Returns are generally subject to examination for three years after they have been filed.”

Schedule D, Page 4, Part XI, Line 2D

“RENT EXPENSE 30,959”

Schedule D, Page 4, Part XII, Line 2D

“RENT EXPENSE 30,959”

Raw XML AppendixShowing 400 of 492 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/IncludeFIN48FootnoteInd0true
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02368
IRS990/InformationTechnologyGrp/TotalAmt02368
IRS990/InsuranceGrp/ManagementAndGeneralAmt04438
IRS990/InsuranceGrp/TotalAmt04438
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02186
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0132
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0399699
IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0IL
IRS990/LessRentalExpensesGrp/RealAmt030959
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt037921
IRS990/MembersOrStockholdersInd0true
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IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ENHANCE THE ECONOMIC VALUE AND QUALITY OF LIFE IN OUR COMMUNITY WHILE PRESERVING THE BEAUTY AND HERITAGE OF OUR COUNTY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0741367
IRS990/NetAssetsOrFundBalancesEOYAmt0824129
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02642
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt02642
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt029350
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt029350
IRS990/NetUnrelatedBusTxblIncmAmt015980
IRS990/NetUnrlzdGainsLossesInvstAmt027538
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0741367
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0824129
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01563
IRS990/OccupancyGrp/TotalAmt01563
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05586
IRS990/OfficeExpensesGrp/ProgramServicesAmt0550
IRS990/OfficeExpensesGrp/TotalAmt06136
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09709
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07943
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017652
IRS990/OtherExpensesGrp/Desc0AG RELATED ACTIVITIES
IRS990/OtherExpensesGrp/Desc1PUBLIC RELATION
IRS990/OtherExpensesGrp/Desc2INCOME TAXES
IRS990/OtherExpensesGrp/Desc3CONTRIBUTIONS & GIFTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01753
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15788
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25250
IRS990/OtherExpensesGrp/ProgramServicesAmt017007
IRS990/OtherExpensesGrp/ProgramServicesAmt16259
IRS990/OtherExpensesGrp/TotalAmt017007
IRS990/OtherExpensesGrp/TotalAmt18012
IRS990/OtherExpensesGrp/TotalAmt25788
IRS990/OtherExpensesGrp/TotalAmt35250
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE SERVICE FEES
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021801
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt021801
IRS990/OtherRevenueTotalAmt021801
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056362
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt046114
IRS990/OtherSalariesAndWagesGrp/TotalAmt0102476
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04502
IRS990/PayrollTaxesGrp/ProgramServicesAmt03622
IRS990/PayrollTaxesGrp/TotalAmt08124
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02882
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03461
IRS990/PrincipalOfficerNm0NATHAN KOESTER
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt09962
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09962
IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTION OF AGRICULTURE SAFETY THROUGH EDUCATIONAL PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUNG LEADERS PROGRAMS THAT SUPPORT AGRICULTURE.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0109304
IRS990/PYInvestmentIncomeAmt010060
IRS990/PYOtherExpensesAmt063294
IRS990/PYOtherRevenueAmt073794
IRS990/PYProgramServiceRevenueAmt05774
IRS990/PYRevenuesLessExpensesAmt013620
IRS990/PYSalariesCompEmpBnftPaidAmt0122018
IRS990/PYTotalExpensesAmt0185312
IRS990/PYTotalRevenueAmt0198932
IRS990/ReconcilationRevenueExpnssAmt055224
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt029350
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/ExclusionAmt054282
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt054282
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0267374
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0312895
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt059989
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0166846
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0226835
IRS990ScheduleD/EquipmentGrp/BookValueAmt0931
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011027
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011958
IRS990ScheduleD/ExpensesNotReportedAmt030959
IRS990ScheduleD/ExpensesSubtotalAmt0202697
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0256
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0256
IRS990ScheduleD/NetUnrealizedGainsInvstAmt027538
IRS990ScheduleD/OtherExpensesIncludedAmt030959
IRS990ScheduleD/OtherRevenueAmt030959
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0399453
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1196
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt250
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ANNUITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1PARTNERSHIP INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2COOP INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/RevenueNotReportedAmt058497
IRS990ScheduleD/RevenueSubtotalAmt0257921
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740, INCOME TAXES, REQUIRES ENTITIES TO ANALYZE THE LIKELIHOOD OF DISALLOWANCE OF TAX POSITIONS TAKEN IN RETURNS ALREADY FILED OR TO BE FILED IN CASE OF EXAMINATION BY TAXING AUTHORITIES. THIS EVALUATION OF TAX POSITIONS MAY RESULT IN THE RECOGNITION OF ADDITIONAL TAX LIABILITIES OR DERECOGNITION OF CERTAIN TAX ASSETS. IN CONSULTATION WITH THE FARM BUREAU'S TAX ADVISORS, MANAGEMENT HAS CONCLUDED THAT THE CUMULATIVE EFFECT, IF ANY, OF PAST AND CURRENT TAX POSITIONS TAKEN BY THE FARM BUREAU ARE IMMATERIAL TO THE FINANCIAL STATEMENTS AS OF THE DATE OF THIS REPORT. THEREFORE, NO LIABILITY HAS BEEN RECORDED. THE FARM BUREAU'S INCOME TAX RETURNS ARE OPEN TO EXAMINATION BY TAXING AUTHORITIES FOR THE YEARS ENDED SEPTEMBER 30, 2023, 2024, AND 2025. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY HAVE BEEN FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENT EXPENSE 30,959
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENT EXPENSE 30,959
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061176
IRS990ScheduleD/TotalBookValueSecuritiesAmt0399699
IRS990ScheduleD/TotalExpensesPerForm990Amt0202697
IRS990ScheduleD/TotalRevenuePerForm990Amt0257921
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0316418
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0233656
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CODIE KOESTER NATHAN KOESTER DIRECTOR DIRECTOR MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS CLASSES OF MEMBERS, VOTING AND NON-VOTING WITH A TOTAL OF 1,453 MEMBERS FOR THE YEAR ENDING SEPTEMBER 30, 2025. ONLY VOTING MEMBERS CAN HOLD OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE AUTHORITY TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VARIOUS GOVERNING DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MINUTES ARE KEPT AT ALL MEETINGS. NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RETURN WILL BE REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MANAGER'S CONTRACT AND COMPENSATION ARE REVIEWED ANNUALLY BY THE OFFICERS OF THE BOARD USING COMPARABILITY DATA. A RECOMMENDATION IS MADE AND VOTED ON BY THE ENTIRE BOARD. BOARD MEMBERS ARE COMPENSATED VIA A PER DIEM AND MILEAGE AGREEMENT. MILEAGE IS PAID AT THE STANDARD IRS RATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8RENT EXPENSE 30,959 RENT EXPENSE -30,959
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0JO DAVIESS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt0CO FARM BUREAU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JODAVIESS CO FARM BUREAU FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0363712556
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0212 NORTH MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ELIZABETH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd061028
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false

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