Civic Intelligence

Whiteside County Farm Bureau

990 • Fiscal year 2019 • EIN 36-1962390

Sep 01, 2018 to Aug 31, 2019 • Filed on Feb 22, 2020

100 E KnoxMorrison, IL 61270

(815) 772-2165

Siviq Scores

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

Liabilities / Assets

86th percentile

0.08x

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

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

0.17x

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

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

35th percentile

-0.6%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

49th percentile

$200

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

35th percentile

-1.2%

Faster asset growth than 35% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

38th percentile

-2.5%

Faster revenue growth than 38% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$435,863

Down $5,323 (-1.2%) from 2018

Net Assets

Down

$402,306

Down $6,339 (-1.6%) from 2018

Liabilities

Up

$33,557

Up $1,016 (+3.1%) from 2018

Revenue

Down

$192,612

Down $4,963 (-2.5%) from 2018

Expenses

Up

$193,833

Up $3,630 (+1.9%) from 2018

Net Income

Down

-$1,221

Down $8,593 (-117%) from 2018

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

2019

Assets$435,863
Liabilities$33,557
Net Assets$402,306

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

2019

Revenue$192,612
Expenses$193,833
Net Income-$1,221
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Feb 22, 2020
Return Version
2018v3.1
Gross Receipts
$228,446
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$193,560$194,258▲ $698
Land, Buildings, and Equipment, Net$164,980$163,555▼ $1,425
Cash and Non-Interest-Bearing Accounts$68,411$62,444▼ $5,967
Accounts Receivable$7,467$8,649▲ $1,182
Prepaid Expenses and Deferred Charges$4,914$5,757▲ $843
Inventories for Sale or Use$1,473$769▼ $704
Total Assets$441,186$435,863▼ $5,323
Other Assets Total$381$431▲ $50
Liabilities
Other Liabilities$21,434$17,431▼ $4,003
Accounts Payable and Accrued Expenses$9,057$10,226▲ $1,169
Deferred Revenue$2,050$5,900▲ $3,850
Total Liabilities$32,541$33,557▲ $1,016
Net Assets / Fund Balance
Unrestricted Net Assets$408,645$402,306▼ $6,339
Total Net Assets Fund Balance$408,645$402,306▼ $6,339
Total Liabilities and Net Assets / Fund Balance$441,186$435,863▼ $5,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$130,839$597,224$728,063
Equipment$13,085$98,167$111,252
Other Land Buildings$344$20,369$20,713
Land$19,287-$19,287
Compensation and Service Providers

Employees

NameTitleBaseTotal
Donald TemplePresident$200$200
Larry EbersohlDirector$191$191
Jeremy GeertsDirector$183$183
James FriedrichsDirector$136$136
Reid JohnsonSecretary$116$116
Paul KaneTreasurer$113$113
Scott WetzellDirector$47$47
Doug KuehlVice President$11$11
William AbbottDirector$3$3

Board Members and Trustees

NameTitle
Cliff PfundsteinDirector
Ed EbersohlDirector
Jeffrey BrooksDirector
Virgil BushDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$14,290
Program Service Revenue
$88,336
Investment Income
$7,269
Other Revenue
$82,717
Change in Net Assets
$-1,221

Audited Revenue Reconciliation

Revenue per Audited Statements
$192,612
Revenue Not Reported on Form 990
$23,312
Total Revenue per Audited Statements
$215,924
Total Revenue per Form 990
$192,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,785
Salaries, Compensation, and Employee Benefits$76,251
Grants and Similar Amounts Paid$1,797
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$53,827
Depreciation Depletion---$20,513
Fees for Services Accounting---$20,021
Other Employee Benefits---$18,141
Advertising---$16,288
Office Expenses---$14,237
Occupancy---$8,831
Other Expenses---$5,570
All Other Expenses---$5,114
Payroll Taxes---$4,283
Travel---$3,891
Conferences and Meetings---$2,774
Grants to Domestic Orgs---$1,797
Total Functional Expenses$0$0$0$193,833

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$222,263
Expenses per Audited Statements$193,833
Total Expenses per Form 990$193,833
Expenses Not Reported on Form 990$28,430
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$10,596
Accrued Retirement$6,835
Sales, Real estate and Payroll Taxes-
State income taxes-
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 B, Line 11B

The Whiteside Farm Bureau receives a copy of the Form 990 prior to e-filing. The Board of Directors review the form at the first meeting after completion. After approval is confirmed, the form is e-filed.

Form 990, Part VI, Section C, Line 19

The Whiteside Farm Bureau makes its governing documents, policies and financial statements available for public review at its office upon request.

Filing and Contact Details

Filer

Filer Name
Whiteside County Farm Bureau
EIN
36-1962390
Phone
8157722165
Address
100 E Knox, Morrison, IL 61270

Signing Officer

Name
Donald Temple
Title
President
Signed
2020-02-22
Discuss with paid preparer
Yes

Organization Details

Formed
1921
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
7

Preparer

Firm
Sam Phillips CPA
Address
413 N Broadway Ave, Salem, IL 62881
Preparer
Sam Phillips
Phone
6185489033
Supplemental Narrative

Financial Statement Notes

XI 2D

28,430 of expense allocated to rental operations is reported with Rental income on form 990, Pg 9, line 6b, rather than with expenses on Pg 10.

XII 2D

28,430 of expenses allocated to rental operations is reported with Rental income on form 990, Pg 9, line 6b, rather than with expenses on Pg 10.

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IRS990/OtherExpensesGrp/TotalAmt15570
IRS990/OtherLiabilitiesGrp/BOYAmt021434
IRS990/OtherLiabilitiesGrp/EOYAmt017431
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Fee for Services to Insurance Companies
IRS990/OtherRevenueMiscGrp/Desc1Commissions
IRS990/OtherRevenueMiscGrp/Desc2Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0814
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024266
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1906
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2814
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt024266
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt1906
IRS990/OtherRevenueTotalAmt025986
IRS990/OtherSalariesAndWagesGrp/TotalAmt053827
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt04283
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04914
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05757
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Don Temple
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt088336
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt088336
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt02344
IRS990/PYContributionsGrantsAmt018200
IRS990/PYInvestmentIncomeAmt05988
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt096579
IRS990/PYOtherRevenueAmt084486
IRS990/PYProgramServiceRevenueAmt088901
IRS990/PYRevenuesLessExpensesAmt07372
IRS990/PYSalariesCompEmpBnftPaidAmt091280
IRS990/PYTotalExpensesAmt0190203
IRS990/PYTotalRevenueAmt0197575
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1221
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt014290
IRS990/RentalIncomeOrLossGrp/RealAmt0-10241
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt066941
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt066941
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0193560
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0194258
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/BookValueAmt0130839
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0597224
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0728063
IRS990ScheduleD/EquipmentGrp/BookValueAmt013085
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098167
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0111252
IRS990ScheduleD/ExpensesNotReportedAmt028430
IRS990ScheduleD/ExpensesSubtotalAmt0193833
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt019287
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019287
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-5118
IRS990ScheduleD/OtherExpensesIncludedAmt028430
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0344
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020369
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010596
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16835
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Retirement
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales, Real estate and Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Due to Foundation
IRS990ScheduleD/OtherRevenueAmt028430
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt023312
IRS990ScheduleD/RevenueSubtotalAmt0192612
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt028,430 of expense allocated to rental operations is reported with Rental income on form 990, Pg 9, line 6b, rather than with expenses on Pg 10.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt128,430 of expenses allocated to rental operations is reported with Rental income on form 990, Pg 9, line 6b, rather than with expenses on Pg 10.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XI 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XII 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0163555
IRS990ScheduleD/TotalExpensesPerForm990Amt0193833
IRS990ScheduleD/TotalLiabilityAmt017431
IRS990ScheduleD/TotalRevenuePerForm990Amt0192612
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0215924
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0222263
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Whiteside Farm Bureau receives a copy of the Form 990 prior to e-filing. The Board of Directors review the form at the first meeting after completion. After approval is confirmed, the form is e-filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Whiteside Farm Bureau makes its governing documents, policies and financial statements available for public review at its office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0441186
IRS990/TotalAssetsEOYAmt0435863
IRS990/TotalAssetsGrp/BOYAmt0441186
IRS990/TotalAssetsGrp/EOYAmt0435863
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014290
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193833
IRS990/TotalGrossUBIAmt025172
IRS990/TotalLiabilitiesBOYAmt032541
IRS990/TotalLiabilitiesEOYAmt033557
IRS990/TotalLiabilitiesGrp/BOYAmt032541
IRS990/TotalLiabilitiesGrp/EOYAmt033557
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0408645
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0402306
IRS990/TotalProgramServiceRevenueAmt088336
IRS990/TotalReportableCompFromOrgAmt01000
IRS990/TotalRevenueGrp/ExclusionAmt025458
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0156122
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0192612
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt025172
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0441186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0435863

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