Civic Intelligence

Whiteside County Farm Bureau

990 • Fiscal year 2014 • EIN 36-1962390

Sep 01, 2013 to Aug 31, 2014 • Filed on Jan 16, 2015

100 E Knox61270

(815) 772-2165

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.10x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

0.18x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

56th percentile

5.1%

Higher net margin than 56% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

49th percentile

$1,009

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

55th percentile

3.8%

Faster asset growth than 55% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$429,686

Up $15,550 (+3.8%) from 2013

Net Assets

Up

$388,773

Up $15,641 (+4.2%) from 2013

Liabilities

Down

$40,913

Down $91 (-0.2%) from 2013

Revenue

$225,862

No earlier filing loaded for comparison.

Expenses

Down

$214,253

Down $9,688 (-4.3%) from 2013

Net Income

$11,609

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $448,773Liabilities 2011: $24,294Net Assets 2011: $424,4792011Assets 2012: $434,257Liabilities 2012: $29,039Net Assets 2012: $405,2182012Assets 2013: $414,136Liabilities 2013: $41,004Net Assets 2013: $373,1322013Assets 2014: $429,686Liabilities 2014: $40,913Net Assets 2014: $388,7732014Assets 2015: $419,431Liabilities 2015: $25,240Net Assets 2015: $394,1912015Assets 2016: $425,902Liabilities 2016: $24,497Net Assets 2016: $401,4052016Assets 2017: $428,530Liabilities 2017: $29,760Net Assets 2017: $398,7702017Assets 2018: $441,186Liabilities 2018: $32,541Net Assets 2018: $408,6452018Assets 2019: $435,863Liabilities 2019: $33,557Net Assets 2019: $402,3062019Assets 2020: $448,299Liabilities 2020: $37,004Net Assets 2020: $411,2952020Assets 2021: $462,340Liabilities 2021: $36,348Net Assets 2021: $425,9922021Assets 2022: $445,993Liabilities 2022: $44,631Net Assets 2022: $401,3622022Assets 2023: $437,645Liabilities 2023: $45,663Net Assets 2023: $391,9822023Assets 2024: $442,203Liabilities 2024: $34,967Net Assets 2024: $407,2362024Assets 2025: $491,395Liabilities 2025: $47,523Net Assets 2025: $443,8722025

Highlighted filing

2014

Assets$429,686
Liabilities$40,913
Net Assets$388,773

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $198,2812011Expenses 2012: $200,4742012Expenses 2013: $223,9412013Revenue 2014: $225,862Expenses 2014: $214,253Net Income 2014: $11,6092014Revenue 2015: $214,005Expenses 2015: $202,167Net Income 2015: $11,8382015Revenue 2016: $218,290Expenses 2016: $212,613Net Income 2016: $5,6772016Revenue 2017: $203,583Expenses 2017: $205,182Net Income 2017: -$1,5992017Revenue 2018: $197,575Expenses 2018: $190,203Net Income 2018: $7,3722018Revenue 2019: $192,612Expenses 2019: $193,833Net Income 2019: -$1,2212019Revenue 2020: $212,958Expenses 2020: $205,825Net Income 2020: $7,1332020Revenue 2021: $205,145Expenses 2021: $211,608Net Income 2021: -$6,4632021Revenue 2022: $213,474Expenses 2022: $216,436Net Income 2022: -$2,9622022Revenue 2023: $213,314Expenses 2023: $225,865Net Income 2023: -$12,5512023Revenue 2024: $245,435Expenses 2024: $217,456Net Income 2024: $27,9792024Revenue 2025: $270,244Expenses 2025: $233,608Net Income 2025: $36,6362025

Highlighted filing

2014

Revenue$225,862
Expenses$214,253
Net Income$11,609
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jan 16, 2015
Return Version
2013v4.0
Gross Receipts
$281,689
Mission and Program Overview

Mission

The Farm Bureau is organized to promote marketing of agricultural products and to provide educational and social activities for its members in Whiteside County, Illinois.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$164,488$197,067▲ $32,579
Land, Buildings, and Equipment, Net$200,652$194,919▼ $5,733
Cash and Non-Interest-Bearing Accounts$26,837$14,963▼ $11,874
Accounts Receivable$9,868$11,620▲ $1,752
Inventories for Sale or Use$3,165$3,841▲ $676
Total Assets$414,136$429,686▲ $15,550
Other Assets Total$9,126$7,276▼ $1,850
Liabilities
Other Liabilities$19,960$23,648▲ $3,688
Accounts Payable and Accrued Expenses$15,332$13,308▼ $2,024
Deferred Revenue$5,712$3,957▼ $1,755
Total Liabilities$41,004$40,913▼ $91
Net Assets / Fund Balance
Unrestricted Net Assets$373,132$388,773▲ $15,641
Total Net Assets Fund Balance$373,132$388,773▲ $15,641
Total Liabilities and Net Assets / Fund Balance$414,136$429,686▲ $15,550

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$168,476$535,638$704,114
Equipment$7,156$94,600$101,756
Land$19,287-$19,287
Compensation and Service Providers

Employees

NameTitleBaseTotal
Donald TemplePresident$1,009$1,009
William AbbottDirector$437$437
James FriedrichsDirector$292$292
Reid JohnsonSecretary$252$252
Paul KaneTreasurer$201$201
Ed HabbenDirector$192$192
Phil SchultzDirector$151$151
Doug KuehlDirector$128$128
Kyle GibsonDirector$61$61
Jeffrey BrooksVice-President$59$59
Virgil BushDirector$49$49

Board Members and Trustees

NameTitle
Cliff PfundsteinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$24,496
Program Service Revenue
$96,813
Investment Income
$8,505
Other Revenue
$96,048
All Other Contributions
$24,496
Change in Net Assets
$11,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$225,862
Revenue Not Reported on Form 990
$28,505
Total Revenue per Audited Statements
$254,367
Total Revenue per Form 990
$225,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$121,793
Other Expenses$76,218
Grants and Similar Amounts Paid$12,083
Total Fundraising Expense$6,148
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,064$7,003$4,391$87,458
Office Expenses$20,497--$20,497
Depreciation Depletion$4,450$9,878-$14,328
Pension Plan Contributions$13,013$521$753$14,287
Grants to Domestic Orgs$12,083--$12,083
Other Employee Benefits$9,302$507$519$10,328
Advertising$8,795--$8,795
Fees for Services Accounting$8,319--$8,319
Occupancy$8,155--$8,155
Payroll Taxes$6,308$209$372$6,889
Travel$5,652--$5,652
Benefits to Members$4,159--$4,159
Other Expenses$1,582$3,445-$3,445
Conferences and Meetings$3,000$366-$3,366
Current Officers, Directors, Trustees, and Key Employees$2,237$481$113$2,831
Fees for Service Investment Mgmnt Fees$591--$591
Total Functional Expenses$185,695$22,410$6,148$214,253

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$238,726
Expenses per Audited Statements$214,253
Total Expenses per Form 990$214,253
Expenses Not Reported on Form 990$24,473
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
36-3690666-501c3Educational$12,083
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$9,449
Sales and Payroll Taxes$8,440
Accrued Retirement$5,759
Due to Foundation-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section C, Line 19

The Farm Bureaus governing documents, conflict of interest policy and financial statements are available to the public upon request at its office during regular business hours.

Form 990, Part VI, Section B, Line 12C

Annually, the board members disclose to the president any potential conflicts of interest.

Form 990, Part VI, Section B, Line 15B

Statistics from the home office in Bloomington, IL, are used for comparison purposes.

Filing and Contact Details

Filer

EIN
36-1962390
Phone
8157722165

Signing Officer

Name
Donald Temple
Title
President
Signed
2015-01-16
Discuss with paid preparer
Yes

Organization Details

Formed
1921
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
1

Preparer

Preparer
Sam Phillips
Phone
6185489033
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section B, Line 11B

A copy of the 990 is provided to each board member.

Financial Statement Notes

XI 2D

Building expense allocated to Rental activity

XII 2D

Building expense allocated to Rental activity

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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0507
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09302
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010328
IRS990/OtherExpensesGrp/Desc0Educational Activities
IRS990/OtherExpensesGrp/Desc1Governmental and Local Affairs
IRS990/OtherExpensesGrp/Desc2Income Taxes
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03445
IRS990/OtherExpensesGrp/ProgramServicesAmt01488
IRS990/OtherExpensesGrp/ProgramServicesAmt11582
IRS990/OtherExpensesGrp/TotalAmt01488
IRS990/OtherExpensesGrp/TotalAmt11582
IRS990/OtherExpensesGrp/TotalAmt23445
IRS990/OtherLiabilitiesGrp/BOYAmt019960
IRS990/OtherLiabilitiesGrp/EOYAmt023648
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Fee for Services to Insurance Companies
IRS990/OtherRevenueMiscGrp/Desc1Other Unrelated Business Income
IRS990/OtherRevenueMiscGrp/Desc2Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03395
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023739
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11313
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23395
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt023739
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt11313
IRS990/OtherRevenueTotalAmt028447
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04391
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07003
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt076064
IRS990/OtherSalariesAndWagesGrp/TotalAmt087458
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt0372
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0209
IRS990/PayrollTaxesGrp/ProgramServicesAmt06308
IRS990/PayrollTaxesGrp/TotalAmt06889
IRS990/PensionPlanContributionsGrp/FundraisingAmt0753
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0521
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013013
IRS990/PensionPlanContributionsGrp/TotalAmt014287
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessAddress/BusinessNameLine10Don Temple
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt096813
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt03597
IRS990/PYContributionsGrantsAmt088857
IRS990/PYGrantsAndSimilarPaidAmt07500
IRS990/PYInvestmentIncomeAmt01976
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt086313
IRS990/PYOtherRevenueAmt032461
IRS990/PYProgramServiceRevenueAmt064872
IRS990/PYRevenuesLessExpensesAmt0-35775
IRS990/PYSalariesCompEmpBnftPaidAmt0126531
IRS990/PYTotalExpensesAmt0223941
IRS990/PYTotalRevenueAmt0188166
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt011609
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02587
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt063476
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt063476
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0164488
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0197067
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/BookValueAmt0168476
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0535638
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0704114
IRS990ScheduleD/EquipmentGrp/BookValueAmt07156
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094600
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101756
IRS990ScheduleD/ExpensesNotReportedAmt024473
IRS990ScheduleD/ExpensesSubtotalAmt0214253
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt019287
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019287
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04032
IRS990ScheduleD/OtherExpensesIncludedAmt024473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09449
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15759
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt28440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Retirement
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales and Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Due to Foundation
IRS990ScheduleD/OtherRevenueAmt024473
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt028505
IRS990ScheduleD/RevenueSubtotalAmt0225862
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Building expense allocated to Rental activity
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Building expense allocated to Rental activity
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XI 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XII 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0194919
IRS990ScheduleD/TotalExpensesPerForm990Amt0214253
IRS990ScheduleD/TotalLiabilityAmt023648
IRS990ScheduleD/TotalRevenuePerForm990Amt0225862
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0254367
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0238726
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt012083
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Educational
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10Whiteside County FB Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0363690666
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10100 E Knox
IRS990ScheduleI/RecipientTable/USAddress/City0Morrison
IRS990ScheduleI/RecipientTable/USAddress/State0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode061270
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 is provided to each board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Farm Bureaus governing documents, conflict of interest policy and financial statements are available to the public upon request at its office during regular business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annually, the board members disclose to the president any potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Statistics from the home office in Bloomington, IL, are used for comparison purposes.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.91$0.48$4.44$2.70$2.34$0.37
2024Detailed filing. Detailed filing data is available for this year.$4.42$0.35$4.07$2.45$2.17$0.28
2023Detailed filing. Detailed filing data is available for this year.$4.38$0.46$3.92$2.13$2.26$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.46$0.45$4.01$2.13$2.16$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.62$0.36$4.26$2.05$2.12$0.06
2020Detailed filing. Detailed filing data is available for this year.$4.48$0.37$4.11$2.13$2.06$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.36$0.34$4.02$1.93$1.94$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.41$0.33$4.09$1.98$1.90$0.07
2017Detailed filing. Detailed filing data is available for this year.$4.29$0.30$3.99$2.04$2.05$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.26$0.24$4.01$2.18$2.13$0.06
2015Detailed filing. Detailed filing data is available for this year.$4.19$0.25$3.94$2.14$2.02$0.12
2014Detailed filing. Detailed filing data is available for this year.$4.30$0.41$3.89$2.26$2.14$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.41$3.73$2.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.29$4.05$2.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.49$0.24$4.24$1.98