Civic Intelligence

Macon County Farm Bureau

990 • Fiscal year 2014 • EIN 37-0395590

Jun 01, 2013 to May 31, 2014 • Filed on Aug 22, 2014

1150 West Pershing Road62565

(217) 877-2436

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.11x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

21st percentile

-4.3%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

42nd percentile

1.9%

Faster asset growth than 42% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M 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

$1,051,746

Up $19,743 (+1.9%) from 2013

Net Assets

Down

$936,700

Down $5,404 (-0.6%) from 2013

Liabilities

Up

$115,046

Up $25,147 (+28%) from 2013

Revenue

$372,015

No earlier filing loaded for comparison.

Expenses

Down

$388,028

Down $4,458 (-1.1%) from 2013

Net Income

-$16,013

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.

$1.5M$1.0M$500K$0Assets 2011: $1,033,805Liabilities 2011: $59,175Net Assets 2011: $974,6302011Assets 2012: $1,023,274Liabilities 2012: $65,670Net Assets 2012: $957,6042012Assets 2013: $1,032,003Liabilities 2013: $89,899Net Assets 2013: $942,1042013Assets 2014: $1,051,746Liabilities 2014: $115,046Net Assets 2014: $936,7002014Assets 2015: $1,016,137Liabilities 2015: $108,023Net Assets 2015: $908,1142015Assets 2016: $985,108Liabilities 2016: $103,049Net Assets 2016: $882,0592016Assets 2017: $976,788Liabilities 2017: $132,689Net Assets 2017: $844,0992017Assets 2018: $932,625Liabilities 2018: $109,806Net Assets 2018: $822,8192018Assets 2019: $936,888Liabilities 2019: $100,269Net Assets 2019: $836,6192019Assets 2020: $963,541Liabilities 2020: $77,508Net Assets 2020: $886,0332020Assets 2021: $1,081,257Liabilities 2021: $47,460Net Assets 2021: $1,033,7972021Assets 2022: $1,116,681Liabilities 2022: $80,697Net Assets 2022: $1,035,9842022Assets 2023: $1,100,465Liabilities 2023: $96,324Net Assets 2023: $1,004,1412023Assets 2024: $1,215,189Liabilities 2024: $131,713Net Assets 2024: $1,083,4762024Assets 2025: $1,425,046Liabilities 2025: $126,535Net Assets 2025: $1,298,5112025

Highlighted filing

2014

Assets$1,051,746
Liabilities$115,046
Net Assets$936,700

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $350,0332011Expenses 2012: $362,9672012Expenses 2013: $392,4862013Revenue 2014: $372,015Expenses 2014: $388,028Net Income 2014: -$16,0132014Revenue 2015: $361,659Expenses 2015: $390,622Net Income 2015: -$28,9632015Revenue 2016: $386,593Expenses 2016: $397,039Net Income 2016: -$10,4462016Revenue 2017: $379,823Expenses 2017: $434,447Net Income 2017: -$54,6242017Revenue 2018: $382,110Expenses 2018: $403,916Net Income 2018: -$21,8062018Revenue 2019: $361,961Expenses 2019: $348,161Net Income 2019: $13,8002019Revenue 2020: $397,125Expenses 2020: $347,711Net Income 2020: $49,4142020Revenue 2021: $501,536Expenses 2021: $353,772Net Income 2021: $147,7642021Revenue 2022: $421,561Expenses 2022: $384,458Net Income 2022: $37,1032022Revenue 2023: $369,910Expenses 2023: $388,110Net Income 2023: -$18,2002023Revenue 2024: $501,182Expenses 2024: $421,847Net Income 2024: $79,3352024Revenue 2025: $602,058Expenses 2025: $422,292Net Income 2025: $179,7662025

Highlighted filing

2014

Revenue$372,015
Expenses$388,028
Net Income-$16,013
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Aug 22, 2014
Return Version
2013v3.1
Gross Receipts
$719,853
Mission and Program Overview

Mission

Committed to improving the financial well being and quality of life of farm families, through leadership in communication, education, and legislation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$240,009$225,048▼ $14,961
Investments Other Securities$205,131$210,636▲ $5,505
Savings and Temporary Cash Investments$202,633$202,743▲ $110
Cash and Non-Interest-Bearing Accounts$116,762$152,639▲ $35,877
Investments in Publicly Traded Securities$120,511$143,218▲ $22,707
Other Notes and Loans Receivable, Net$119,375$87,147▼ $32,228
Accounts Receivable$19,627$21,537▲ $1,910
Prepaid Expenses and Deferred Charges$6,541$7,622▲ $1,081
Inventories for Sale or Use$1,079$1,156▲ $77
Investments Program Related$335--
Total Assets$1,032,003$1,051,746▲ $19,743
Liabilities
Accounts Payable and Accrued Expenses$79,133$76,934▼ $2,199
Deferred Revenue$8,952$34,266▲ $25,314
Other Liabilities$1,814$3,846▲ $2,032
Total Liabilities$89,899$115,046▲ $25,147
Net Assets / Fund Balance
Unrestricted Net Assets$942,104$936,700▼ $5,404
Total Net Assets Fund Balance$942,104$936,700▼ $5,404
Total Liabilities and Net Assets / Fund Balance$1,032,003$1,051,746▲ $19,743

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$146,649$367,575$514,224
Equipment$17,845$72,975$90,820
Land$60,554-$60,554
Other Securities$286--
Closely Held Equity Interests$17,431--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Edward Leonard JrPresident
Mike StaceyVice President
Chase BrownDirector
Dennis HughesDirector
Elliott BurgettDirector
Eric McDonaldDirector
Jeff PetersonDirector
Mark ChenowethDirector
Melissa MuirheidDirector
Mike BarringerDirector
Rick HarrisDirector
Stan EvansDirector
Steve McCoyDirector
Zach HydeDirector
Nathan WentworthAsst. Sec/Treas
Paul ButlerSecretary
Alan WhiteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$112,860
Program Service Revenue
$115,868
Investment Income
$23,333
Other Revenue
$119,954
All Other Contributions
$8,804
Change in Net Assets
$-16,013

Audited Revenue Reconciliation

Revenue per Audited Statements
$372,015
Revenue Not Reported on Form 990
$54,662
Total Revenue per Audited Statements
$426,677
Total Revenue per Form 990
$372,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$254,817
Other Expenses$101,124
Grants and Similar Amounts Paid$1,230
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$176,626
Pension Plan Contributions---$43,508
Benefits to Members---$30,857
Conferences and Meetings---$22,835
Other Employee Benefits---$21,532
Office Expenses---$20,016
Depreciation Depletion---$16,152
Payroll Taxes---$13,151
Occupancy---$11,013
All Other Expenses---$6,540
Fees for Services Accounting---$5,125
Advertising---$4,197
Travel---$3,424
Grants to Domestic Orgs---$1,230
Fees for Service Investment Mgmnt Fees---$987
Other Expenses---$36
Total Functional Expenses$0$0$0$388,028

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$425,541
Total Expenses per Form 990$388,028
Expenses per Audited Statements$381,488
Expenses Not Reported on Form 990$44,053
Expenses Not Reported on Financial Statements$6,540
Other Expense Adjustments$6,540
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$3,546
Security deposit$300
State Income Taxes-
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
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, Part VI, Section B, Line 11B

A copy ot the 990 is passed around to all directors at a regularly scheduled board meeting.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available for inspection during regular business hours at the office.

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

Annually, each board member discloses any potential conflicts with the president of the board and the president informs the board of any conflicts.

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

Information from the home office for surrounding counties for compensation is received .

Filing and Contact Details

Filer

EIN
37-0395590
Phone
2178772436

Signing Officer

Name
Ed Leonard Jr
Title
Pres
Signed
2014-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Carr
Formed
1924
Legal Domicile
Il
Voting Board Members
18
Independent Board Members
18
Employees
4

Preparer

Preparer
Sam Phillips
Phone
6185489033
Supplemental Narrative

Financial Statement Notes

XI 2D

Rental Expenses

XII 2D

Rental Expenses

XII 4B

Income Taxes

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IRS990/Form990PartVIISectionAGrp/PersonNm13Mike Stacey
IRS990/Form990PartVIISectionAGrp/PersonNm14Rick Harris
IRS990/Form990PartVIISectionAGrp/PersonNm15Alan White
IRS990/Form990PartVIISectionAGrp/PersonNm16Eric McDonald
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/MissionDesc0Committed to improving the financial well being and quality of life of farm families, through leadership in communication, education, and legislation.
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IRS990/OtherExpensesGrp/Desc1Legislative Information program
IRS990/OtherExpensesGrp/Desc2Prime Timers program Special projects
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/TotalAmt04723
IRS990/OtherExpensesGrp/TotalAmt1369
IRS990/OtherExpensesGrp/TotalAmt25707
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IRS990/OtherRevenueMiscGrp/Desc0Management services to related corp.
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IRS990/OtherRevenueMiscGrp/Desc2Miscellaneous
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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt211177
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IRS990/RentalIncomeOrLossGrp/RealAmt054172
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0367575
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0514224
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt017431
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IRS990ScheduleD/EquipmentGrp/BookValueAmt017845
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072975
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090820
IRS990ScheduleD/ExpensesNotReportedAmt044053
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06540
IRS990ScheduleD/ExpensesSubtotalAmt0381488
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt03546
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IRS990ScheduleD/LandGrp/BookValueAmt060554
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060554
IRS990ScheduleD/NetUnrealizedGainsInvstAmt010609
IRS990ScheduleD/OtherExpensesIncludedAmt044053
IRS990ScheduleD/OtherExpensesNotIncludedAmt06540
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Security deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2State Income Taxes
IRS990ScheduleD/OtherRevenueAmt044053
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt017431
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1117919
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt275000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3286
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc2Annuity contract
IRS990ScheduleD/OtherSecuritiesGrp/Desc3Evergreen FS Notes
IRS990ScheduleD/OtherSecuritiesGrp/Desc4Partnership Interests
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/RevenueNotReportedAmt054662
IRS990ScheduleD/RevenueSubtotalAmt0372015
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Rental Expenses

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.13$1.30$0.60$0.42$0.18
2024Detailed filing. Detailed filing data is available for this year.$1.22$0.13$1.08$0.50$0.42$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.10$1.00$0.37$0.39$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.08$1.04$0.42$0.38$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.05$1.03$0.50$0.35$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.08$0.89$0.40$0.35$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.10$0.84$0.36$0.35$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.11$0.82$0.38$0.40$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.13$0.84$0.38$0.43$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.10$0.88$0.39$0.40$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.11$0.91$0.36$0.39$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.12$0.94$0.37$0.39$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.09$0.94$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.07$0.96$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.06$0.97$0.35
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • $1M-$5M nonprofits