Civic Intelligence

Ogle County Farm Bureau

EIN 36-1575250 • 501(c)5 • Oregon, IL

Profile

We will lead our members in their pursuit of prosperity. We will actively advance programs and public policies that promote a vigorous agricultural economy in benefitting our members and their communities.

421 W Pines Road PO Box 195Oregon, IL 61061

www.oglefb.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.01x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

96th percentile

57%

Higher net margin than 96% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

24%

Faster asset growth than 89% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

90th percentile

32%

Faster revenue growth than 90% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$3,119,048

Up $492,866 (+19%) from 2024

Liabilities

Down

$15,910

Down $21,063 (-57%) from 2024

Net Assets

Up

$3,103,138

Up $513,929 (+20%) from 2024

Revenue

Down

$886,715

Down $61,624 (-6.5%) from 2024

Expenses

Down

$380,698

Down $48,376 (-11%) from 2024

Net Income

Down

$506,017

Down $13,248 (-2.6%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $1,368,116Liabilities 2014: $14,173Net Assets 2014: $1,353,9432014Assets 2015: $1,402,214Liabilities 2015: $15,457Net Assets 2015: $1,386,7572015Assets 2016: $1,431,991Liabilities 2016: $15,204Net Assets 2016: $1,416,7872016Assets 2017: $1,508,458Liabilities 2017: $30,958Net Assets 2017: $1,477,5002017Assets 2018: $1,559,592Liabilities 2018: $25,930Net Assets 2018: $1,533,6622018Assets 2019: $1,639,692Liabilities 2019: $24,087Net Assets 2019: $1,615,6052019Assets 2020: $1,731,327Liabilities 2020: $23,852Net Assets 2020: $1,707,4752020Assets 2021: $1,996,236Liabilities 2021: $24,413Net Assets 2021: $1,971,8232021Assets 2022: $1,920,461Liabilities 2022: $26,212Net Assets 2022: $1,894,2492022Assets 2023: $2,029,724Liabilities 2023: $31,832Net Assets 2023: $1,997,8922023Assets 2024: $2,626,182Liabilities 2024: $36,973Net Assets 2024: $2,589,2092024Assets 2025: $3,119,048Liabilities 2025: $15,910Net Assets 2025: $3,103,1382025

Highlighted filing

2025

Assets$3,119,048
Liabilities$15,910
Net Assets$3,103,138

Operations Trend

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

$1.0M$500K$0Revenue 2014: $383,887Expenses 2014: $370,415Net Income 2014: $13,4722014Revenue 2015: $395,731Expenses 2015: $363,977Net Income 2015: $31,7542015Revenue 2016: $400,923Expenses 2016: $372,009Net Income 2016: $28,9142016Revenue 2017: $397,857Expenses 2017: $376,275Net Income 2017: $21,5822017Revenue 2018: $447,316Expenses 2018: $372,425Net Income 2018: $74,8912018Revenue 2019: $441,275Expenses 2019: $371,143Net Income 2019: $70,1322019Revenue 2020: $438,814Expenses 2020: $358,927Net Income 2020: $79,8872020Revenue 2021: $491,741Expenses 2021: $352,930Net Income 2021: $138,8112021Revenue 2022: $491,167Expenses 2022: $379,590Net Income 2022: $111,5772022Revenue 2023: $511,469Expenses 2023: $415,225Net Income 2023: $96,2442023Revenue 2024: $948,339Expenses 2024: $429,074Net Income 2024: $519,2652024Revenue 2025: $886,715Expenses 2025: $380,698Net Income 2025: $506,0172025

Highlighted filing

2025

Revenue$886,715
Expenses$380,698
Net Income$506,017

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$919,743
Mission and Program Overview

Mission

We will lead our members in their pursuit of prosperity. We will actively advance programs and public policies that promote a vigorous agricultural economy in benefitting our members and their communities.

To advance agriculture and improve the profitability of our members and family farm life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,006,644$2,566,354▲ $559,710
Land, Buildings, and Equipment, Net$213,069$196,517▼ $16,552
Investments Other Securities$259,062$182,033▼ $77,029
Cash and Non-Interest-Bearing Accounts$104,765$104,082▼ $683
Prepaid Expenses and Deferred Charges$4,314$50,885▲ $46,571
Accounts Receivable$30,874$12,165▼ $18,709
Savings and Temporary Cash Investments$7,454$7,012▼ $442
Total Assets$2,626,182$3,119,048▲ $492,866
Liabilities
Accounts Payable and Accrued Expenses$36,973$15,910▼ $21,063
Total Liabilities$36,973$15,910▼ $21,063
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,589,209$3,103,138▲ $513,929
Total Net Assets Fund Balance$2,589,209$3,103,138▲ $513,929
Total Liabilities and Net Assets / Fund Balance$2,626,182$3,119,048▲ $492,866

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$106,297$367,001$473,298
Land$65,830-$65,830
Equipment$312$63,747$64,059
Leasehold Improvements-$45,828$45,828
Other Land Buildings$24,078$8,544$32,622
Other Securities$182,033--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald KernManagerFT$86,250-$86,250
Deb OhlwineSecretary--$450$450
Eric SpeakesDirector--$450$450
Jamie HerrigDirector--$450$450
Keith PoolePresident--$450$450
Michael KuhnDirector--$450$450
Randy BulthausDirector--$450$450
Steve DietrichDirector--$450$450
Dan HeadDirector--$400$400
Daniel DeuthVice Preside--$400$400
Greg WhitmerDirector--$400$400
Josh BolenDirector--$400$400
Malcolm MilliganDirector--$400$400
Patrick HickeyDirector--$400$400
Steve SpohnDirector--$400$400
Bryan HayengaDirector--$350$350
John DeuthDirector--$350$350
John HopkinsDirector--$350$350
Ryan ReevertsTreasurer--$350$350
Bill HorstDirector--$300$300
Russ HannaDirector--$300$300
Brent MyersDirector--$250$250
Randy AndersonDirector--$250$250
Terry ReevertsDirector--$250$250
Danielle HollewellDirector--$200$200
Jason PfeifferDirector--$200$200
Richard DrendelDirector--$200$200
Jamie AdamsDirector--$150$150
Andrew FlotoDirector--$100$100
Revenue and Support

Revenue Composition

Contributions and Grants
$438,346
Program Service Revenue
$108,677
Investment Income
$144,269
Other Revenue
$195,423
All Other Contributions
$406,178
Change in Net Assets
$506,017

Audited Revenue Reconciliation

Revenue per Audited Statements
$872,441
Revenue Not Reported on Financial Statements
$14,274
Revenue Not Reported on Form 990
$55,214
Total Revenue per Audited Statements
$927,655
Total Revenue per Form 990
$886,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,886
Salaries, Compensation, and Employee Benefits$119,874
Grants and Similar Amounts Paid$9,938
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$73,279$12,932-$86,211
All Other Expenses$20,865$18,050-$38,915
Other Employee Benefits$14,605$2,577-$17,182
Other Expenses$48,290$15,632-$15,632
Fees for Services Accounting-$13,760-$13,760
Depreciation Depletion$5,879$6,504-$12,383
Insurance$1,512$8,696-$10,208
Grants to Domestic Orgs$9,938--$9,938
Conferences and Meetings$9,491$59-$9,550
Current Officers, Directors, Trustees, and Key Employees-$9,550-$9,550
Office Expenses$7,788$940-$8,728
Occupancy$3,925$3,925-$7,850
Payroll Taxes$5,891$1,040-$6,931
Information Technology$3,044$3,044-$6,088
Travel$1,855$206-$2,061
Advertising$264--$264
Total Functional Expenses$206,626$174,072$0$380,698

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$413,726
Expenses per Audited Statements$380,698
Total Expenses per Form 990$380,698
Expenses Not Reported on Form 990$33,028
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Highland Community College FoundatiOregon, IL501c3Agriculture Depart$6,000
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
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 6

The organization has two classes of members, voting and non-voting with a total of approximately 3,700 members for the year ending july 31, 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 11B

Executive committee reviews then presents to the board for review & approval.

Form 990, Page 6, Part VI, Line 12C

Each officer and director is required to disclose to the bureau's board of directors any conflicts of interest of which they are aware, including conflicts involving other officers and directors subject to this policy before the board discusses the issue, matter of transaction. Upon such disclosure, the board may take further action it deems appropriate or as required by law. Such action should include requiring the director or trustee to recuse himself of herself from deliberations, voting, decision- making or other participation with respect to the matter. The policy explains that conflicts of interest exist when an officer or director has a direct or indirect business, professional or personal interest that might influence, or be perceived to influence, the judgment or actions of that director or officer when serving the organization. Conflicts of interest may arise under numerous conditions, including, but not limited to, the following: 1. Serving as an officer or director of another organization with interests that conflict with the interests of the organization. 2. Engaging in outside activities which, either directly or indirectly, may adversely affect the interests or reputation of the organization. 3. Any officer or director, or close relative of either, supplying the organization with goods, property or services or maintaining a relationship with any entity supplying or wishing to supply goods, property or services to the organization in exchange for compensation. 4. Any officer or director or close relative of either acting as an agent, representative or spokesperson for any business, group or entity seeking to influence the organization on any issue, matter or transaction. 5. Accepting items of value from organization contacts, where the benefit is of a nature that might affect, or be perceived to affect, the officer's or director's independent judgment. Officers and directors are required to acknowledge receipt and understanding of this policy and their obligation to report any actual or potential conflict of interest to the board in a timely matter. The board monitors compliance by requiring each officer and director to sign a copy of the policy and acting as necessary when conflicts of interest are brought to its attention.

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.

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

Board members are compensated via per diem and mileage agreement. Mileage is paid at the standard irs rate.

Form 990, Page 6, Part VI, Line 19

Governing documents, the conflict of interest policy, and financial statements are on file at the office and available upon request.

Filing and Contact Details

Filer

Filer Name
Ogle County Farm Bureau
EIN
36-1575250
Phone
8157322231
Address
421 W PINES ROAD PO BOX 195, OREGON, IL 61061

Signing Officer

Name
Keith Poole
Title
President
Phone
8157322231
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Poole
Formed
1917
Legal Domicile
Il
Voting Board Members
28
Independent Board Members
28
Employees
2

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, Page 2, Part III, Line 4A

Ag education - we provide financial support to over 15 4-h clubs in ogle country serving youngsters from the ages of 7-18. This support also includes activities related to our annual ogle country 4-h fair through sponsorships. We also provide financial support to 6 ffa chapters in each of our county high schools. This support also includes sponsoring these young people ages 13-18 to attend various educational conferences and events. We partner with our county extension service, another county farm bureau and other county agricultural organizations to coordinate an agricultural education initiative in area schools called ag-in-the- classroom. This partnership involves funding provided by our, and other organizations and agribusinesses, to hire an agriculture education coordinator, provide supplies and materials and pay expenses associated with conducting agriculture education activities in schools and communities in a two county area.

Form 990, Page 2, Part III, Line 4B

Member services & information activities - we provide a monthly publication for our voting members to keep them informed on organization activities and programs, public policy issues affecting their farm operations and initiatives undertaken by the organization in representing their interests. We provide a quarterly publication to our associate members keeping them informed on membership benefits and services available and promoting programs and activities of the organization. We coordinate various newsletters, member information and education, programs and service activities with affiliate entities and other agricultural and community organizations to provide programming of our members. Various times in the year we provide travel opportunities for members, participate in community events, sponsor community activities and provide scholarships for young people to pursue educational opportunities in agriculture.

Form 990, Page 2, Part III, Line 4C

Public policy - we annually coordinate public policy activities in ogle coutny encompassing issues on a national, state and local level. Locally we host various member programs to gather their imput on various issues and examine organizational policy as it relates to those issues; we also survey a portion of our members randomly to gauge their opinions on current issues affecting ogle county, our organization and agriculture. We are involved in local policy issues by coordinating educational programs for public officals, participating in public policy discussions by invitation of public bodies and gathering member imput on policy positions. On a national and state level we coordinate elected official contacts through our membership to engage them in the public policy arena and educate them on legislation and legislative initiatives that will affect their businesses, communities and lives. We also host public officals programs to discuss legislative initiatives with our organization leadership and members.

Form 990, Part IX, Line 24E

Real estate taxes 3,882 3,882 0 janitor service 3,288 3,289 0 repairs and maintenance 0 6,472 0 membership acquisition 4,558 0 0 farm bureau publications 4,446 0 0 director expense 0 3,636 0 contributions & gifts 2,575 0 0 membershipsigns, calendar 2,116 0 0 dues & subscriptions 0 708 0 miscellaneous 0 63 0 total 20,865 18,050 0

Form 990, Part XI, Line 9

Rent expense netted 33,028 rent expense netted -33,028

Financial Statement Notes

Schedule D, Page 3, Part X

Fin 48 footnote - fasb asc 740, income taxes, requires entities to analyze the likelihood of disallowance of tax positions taken in retunrs 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 july 31, 2022, 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 netted 33,028

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

Rent expense netted 33,028

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IRS990/Desc0AG EDUCATION - WE PROVIDE FINANCIAL SUPPORT TO OVER 15 4-H CLUBS IN OGLE COUNTRY SERVING YOUNGSTERS FROM THE AGES OF 7-18. THIS SUPPORT ALSO INCLUDES ACTIVITIES RELATED TO OUR ANNUAL OGLE COUNTRY 4-H FAIR THROUGH SPONSORSHIPS. WE ALSO PROVIDE FINANCIAL SUPPORT TO 6 FFA CHAPTERS IN EACH OF OUR COUNTY HIGH SCHOOLS. THIS SUPPORT ALSO INCLUDES SPONSORING THESE YOUNG PEOPLE AGES 13-18 TO ATTEND VARIOUS EDUCATIONAL CONFERENCES AND EVENTS. WE PARTNER WITH OUR COUNTY EXTENSION SERVICE, ANOTHER COUNTY FARM BUREAU AND OTHER COUNTY AGRICULTURAL ORGANIZATIONS TO COORDINATE AN AGRICULTURAL EDUCATION INITIATIVE IN AREA SCHOOLS CALLED AG-IN-THE- CLASSROOM. THIS PARTNERSHIP INVOLVES FUNDING PROVIDED BY OUR, AND OTHER ORGANIZATIONS AND AGRIBUSINESSES, TO HIRE AN AGRICULTURE EDUCATION COORDINATOR, PROVIDE SUPPLIES AND MATERIALS AND PAY EXPENSES ASSOCIATED WITH CONDUCTING AGRICULTURE EDUCATION ACTIVITIES IN SCHOOLS AND COMMUNITIES IN A TWO COUNTY AREA.
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