Civic Intelligence

Washington County Farm Bureau

990 • Fiscal year 2018 • EIN 37-0667511

May 01, 2017 to Apr 30, 2018 • Filed on Jul 25, 2018

246 West St Louis StreetNashville, IL 62263

(618) 327-3081

Siviq Scores

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

Liabilities / Assets

58th percentile

0.03x

Higher debt load relative to assets than 58% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.08x

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

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

18th percentile

$400

Higher top officer pay than 18% of similar nonprofits.

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

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

60th percentile

6.9%

Faster asset growth than 60% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

2.3%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,051,472

Up $67,682 (+6.9%) from 2017

Net Assets

Up

$1,022,636

Up $59,768 (+6.2%) from 2017

Liabilities

Up

$28,836

Up $7,914 (+38%) from 2017

Revenue

Up

$354,445

Up $7,818 (+2.3%) from 2017

Expenses

Up

$311,190

Up $2,071 (+0.7%) from 2017

Net Income

Up

$43,255

Up $5,747 (+15%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $858,516Liabilities 2014: $24,008Net Assets 2014: $834,5082014Assets 2015: $917,971Liabilities 2015: $25,176Net Assets 2015: $892,7952015Assets 2016: $915,087Liabilities 2016: $24,874Net Assets 2016: $890,2132016Assets 2017: $983,790Liabilities 2017: $20,922Net Assets 2017: $962,8682017Assets 2018: $1,051,472Liabilities 2018: $28,836Net Assets 2018: $1,022,6362018Assets 2019: $1,100,435Liabilities 2019: $25,775Net Assets 2019: $1,074,6602019Assets 2020: $1,141,336Liabilities 2020: $34,925Net Assets 2020: $1,106,4112020Assets 2021: $1,367,461Liabilities 2021: $27,589Net Assets 2021: $1,339,8722021Assets 2022: $1,384,372Liabilities 2022: $27,626Net Assets 2022: $1,356,7462022Assets 2023: $1,473,748Liabilities 2023: $44,389Net Assets 2023: $1,429,3592023Assets 2024: $1,626,268Liabilities 2024: $30,459Net Assets 2024: $1,595,8092024Assets 2025: $1,908,233Liabilities 2025: $25,661Net Assets 2025: $1,882,5722025

Highlighted filing

2018

Assets$1,051,472
Liabilities$28,836
Net Assets$1,022,636

Operations Trend

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

$600K$400K$200K$0Revenue 2014: $358,886Expenses 2014: $270,234Net Income 2014: $88,6522014Revenue 2015: $347,973Expenses 2015: $303,553Net Income 2015: $44,4202015Revenue 2016: $347,123Expenses 2016: $322,332Net Income 2016: $24,7912016Revenue 2017: $346,627Expenses 2017: $309,119Net Income 2017: $37,5082017Revenue 2018: $354,445Expenses 2018: $311,190Net Income 2018: $43,2552018Revenue 2019: $367,078Expenses 2019: $312,769Net Income 2019: $54,3092019Revenue 2020: $349,000Expenses 2020: $281,653Net Income 2020: $67,3472020Revenue 2021: $463,037Expenses 2021: $272,193Net Income 2021: $190,8442021Revenue 2022: $401,082Expenses 2022: $285,452Net Income 2022: $115,6302022Revenue 2023: $422,339Expenses 2023: $315,632Net Income 2023: $106,7072023Revenue 2024: $424,091Expenses 2024: $313,492Net Income 2024: $110,5992024Revenue 2025: $538,797Expenses 2025: $266,507Net Income 2025: $272,2902025

Highlighted filing

2018

Revenue$354,445
Expenses$311,190
Net Income$43,255
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Jul 25, 2018
Return Version
2017v2.3
Gross Receipts
$418,541
Mission and Program Overview

Mission

To improve the economic well-being of agriculture and enrich the quality of life in washington county.

To improve the economic well-being of agriculture and enrich the quality of farm family life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$510,025$551,938▲ $41,913
Investments Other Securities$202,085$279,469▲ $77,384
Land, Buildings, and Equipment, Net$68,680$69,187▲ $507
Savings and Temporary Cash Investments$116,184$63,923▼ $52,261
Cash and Non-Interest-Bearing Accounts$56,632$61,729▲ $5,097
Accounts Receivable$22,349$18,025▼ $4,324
Prepaid Expenses and Deferred Charges$7,835$7,201▼ $634
Total Assets$983,790$1,051,472▲ $67,682
Liabilities
Accounts Payable and Accrued Expenses$20,922$28,836▲ $7,914
Total Liabilities$20,922$28,836▲ $7,914
Net Assets / Fund Balance
Unrestricted Net Assets$962,868$1,022,636▲ $59,768
Total Net Assets Fund Balance$962,868$1,022,636▲ $59,768
Total Liabilities and Net Assets / Fund Balance$983,790$1,051,472▲ $67,682

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,938$183,625$238,563
Equipment$3,249$36,607$39,856
Land$11,000-$11,000
Other Securities$278,941--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Gale KoellingPresident$400$400
Steve LauniusSecretary$222$222
David RybackiDirector$210$210
Glen BowersDirector$210$210
Jeffrey LehdeDirector$180$180
Gerald KuberskiDirector$165$165
Roger GretenVice-president$165$165
Scott GroennertDirector$165$165
Wes FritscheDirector$165$165
Denise McclayDirector$150$150
Jeff JacobsDirector$150$150
Ronald HackstadtDirector$150$150
Wayne LintkerDirector$150$150
Alfred MeyerDirector - 2017$135$135
Michael ChwasczinskiDirector$120$120
Alan NewcombTreasurer$90$90
Matt LilienkampDirector$15$15
Revenue and Support

Revenue Composition

Contributions and Grants
$57,154
Program Service Revenue
$12,888
Investment Income
$36,004
Other Revenue
$248,399
All Other Contributions
$10,550
Change in Net Assets
$43,255

Audited Revenue Reconciliation

Revenue per Audited Statements
$354,445
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$40,234
Total Revenue per Audited Statements
$394,679
Total Revenue per Form 990
$354,445
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,121
Salaries, Compensation, and Employee Benefits$139,069
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$82,859
All Other Expenses---$32,122
Pension Plan Contributions---$24,890
Conferences and Meetings---$21,759
Other Employee Benefits---$21,383
Other Expenses---$11,615
Grants to Domestic Orgs---$10,000
Office Expenses---$9,829
Payroll Taxes---$7,095
Fees for Services Accounting---$6,673
Depreciation Depletion---$4,147
Insurance---$3,950
Information Technology---$3,588
Occupancy---$3,014
Current Officers, Directors, Trustees, and Key Employees---$2,842
Total Functional Expenses$0$0$0$311,190

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$334,911
Expenses per Audited Statements$311,190
Total Expenses per Form 990$311,190
Expenses Not Reported on Form 990$23,721
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Washington County Farm Bureau FoundationNashville, IL501(c)(3)Agricultural Education and Activities$10,000
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
Subject to proxy tax
No
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, Line 4

The farm bureau amended the bylaws this year to allow spouses to each qualify for separate and full voting memberships rights.

Form 990, Part VI, Section A, Line 6

The organization has two classes of members, voting and non-voting with a total of 1,878 members for the year ending april 30, 2018. Only voting members can hold office.

Form 990, Part VI, Section A, Line 7A

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

Form 990, Part VI, Section A, Line 7B

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

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

Return will be reviewed by the board prior to filing.

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

The organization annually reviews the policy and is required to annually disclose interests that could give rise to conflicts.

Form 990, Part VI, Section B, Line 15

Manager's contract and compensation are reviewed annually by the officers of the board of directors. Using comparability data the officers make a recommendation, which is aprroved and voted on by the entire board of directors. Board members are compensated via a per diem and mileage agreement. Mileage is paid at the standard irs rate.

Form 990, Part VI, Section C, 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
Washington County Farm Bureau
EIN
37-0667511
Phone
6183273081
Address
246 WEST ST LOUIS STREET, NASHVILLE, IL 62263

Signing Officer

Name
Gale Koelling
Title
President
Phone
6183273081
Signed
2018-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gale Koelling
Formed
1926
Legal Domicile
Il
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
30

Preparer

Firm
Cliftonlarsonallen Llp
Address
404 NORTH HERSHEY ROAD SUITE A, BLOOMINGTON, IL 61704
Preparer
Christopher J Buettner CPA
Phone
3095571200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Repairs & maintenance 6,102. Printing & publications 5,855. Miscellaneous 5,655. Director expense 5,375. Real estate taxes 4,930. Membership acquisition 4,205.

FORM 990, PART XII, LINE 2C:

The process for overseeing the audit and selecting an independent auditor has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Fasb asc 740, income 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 april 30, 2015, 2016, 2017, and 2018. Returns are generally subject to examination for three years after they have been filed.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSE 23,721.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSE 23,721.

Raw XML AppendixShowing 400 of 525 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-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR - 2017
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IRS990/GrossRentsGrp/RealAmt026159
IRS990/GrossSalesOfInventoryAmt01205
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt03588
IRS990/InsuranceGrp/TotalAmt03950
IRS990/InvestmentIncomeGrp/ExclusionAmt025629
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025629
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0202085
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0279469
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0510025
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0551938
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0220232
IRS990/LandBldgEquipBasisNetGrp/BOYAmt068680
IRS990/LandBldgEquipBasisNetGrp/EOYAmt069187
IRS990/LandBldgEquipCostOrOtherBssAmt0289419
IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt039259
IRS990/LessRentalExpensesGrp/RealAmt023721
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt046604
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO IMPROVE THE ECONOMIC WELL-BEING OF AGRICULTURE AND ENRICH THE QUALITY OF LIFE IN WASHINGTON COUNTY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0962868
IRS990/NetAssetsOrFundBalancesEOYAmt01022636
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt010375
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010375
IRS990/NetIncomeOrLossGrp/ExclusionAmt089
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt089
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt02438
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02438
IRS990/NetUnrelatedBusTxblIncmAmt093716
IRS990/NetUnrlzdGainsLossesInvstAmt016513
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt03014
IRS990/OfficeExpensesGrp/TotalAmt09829
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021383
IRS990/OtherExpensesGrp/Desc0FEDERAL INCOME TAXES
IRS990/OtherExpensesGrp/Desc1STATE INCOME TAXES
IRS990/OtherExpensesGrp/Desc2AG RELATED ACTIVITIES
IRS990/OtherExpensesGrp/Desc3ALLOCATED MANAGEMENT EX
IRS990/OtherExpensesGrp/TotalAmt017184
IRS990/OtherExpensesGrp/TotalAmt19507
IRS990/OtherExpensesGrp/TotalAmt238733
IRS990/OtherExpensesGrp/TotalAmt311615
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE COMPENSATION
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0190183
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1871
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0190183
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt1871
IRS990/OtherRevenueTotalAmt0191054
IRS990/OtherSalariesAndWagesGrp/TotalAmt082859
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt07095
IRS990/PensionPlanContributionsGrp/TotalAmt024890
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07835
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07201
IRS990/PrincipalOfficerNm0GALE KOELLING
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0AG IN THE CLASSROOM
IRS990/ProgramServiceRevenueGrp/Desc1REINSTATEMENT FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0277
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012611
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012611
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1277
IRS990/ProgSrvcAccomActy2Grp/Desc0INFORMATION PUBLICATION - TO PROVIDE A MONTHLY PUBLICATION WITH AGRICULTURAL RELATED INFORMATION TO THE MEMBERSHIP. MONTHLY CIRCULATION OF THE PUBLICATION IS TO THE MEMBERSHIP OF APPROXIMATELY 1,878.
IRS990/ProgSrvcAccomActy3Grp/Desc0PROMOTION AND SUPPORT OF AGRICULTURAL RELATED ACTIVITIES - ACTIVITIES AND PROMOTIONS ARE CONDUCTED PRIMARILY FOR THE GENERAL MEMBERSHIP WITH SPECIFIC ACTIVITY INTEREST.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt055142
IRS990/PYGrantsAndSimilarPaidAmt010000
IRS990/PYInvestmentIncomeAmt025863
IRS990/PYOtherExpensesAmt0163545
IRS990/PYOtherRevenueAmt0250736
IRS990/PYProgramServiceRevenueAmt014886
IRS990/PYRevenuesLessExpensesAmt037508
IRS990/PYSalariesCompEmpBnftPaidAmt0135574
IRS990/PYTotalExpensesAmt0309119
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0346627
IRS990/ReconcilationRevenueExpnssAmt043255
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt02438
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt054818
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt054818
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0116184
IRS990/SavingsAndTempCashInvstGrp/EOYAmt063923
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt054938
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0183625
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0238563
IRS990ScheduleD/EquipmentGrp/BookValueAmt03249
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036607
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039856
IRS990ScheduleD/ExpensesNotReportedAmt023721
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0311190
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt011000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt016513
IRS990ScheduleD/OtherExpensesIncludedAmt023721
IRS990ScheduleD/OtherRevenueAmt023721
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0239
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1289
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2278941
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS IN COOPERATIVES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1PARTNERSHIP INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2LONG TERM CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/RevenueNotReportedAmt040234
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0354445
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740, INCOME 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 APRIL 30, 2015, 2016, 2017, AND 2018. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY HAVE BEEN FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE 23,721.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSE 23,721.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069187
IRS990ScheduleD/TotalBookValueSecuritiesAmt0279469
IRS990ScheduleD/TotalExpensesPerForm990Amt0311190
IRS990ScheduleD/TotalRevenuePerForm990Amt0354445
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0394679
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0334911
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0AGRICULTURAL EDUCATION AND ACTIVITIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WASHINGTON COUNTY FARM BUREAU FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0371361595
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0246 WEST ST LOUIS STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NASHVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd062263
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FARM BUREAU AMENDED THE BYLAWS THIS YEAR TO ALLOW SPOUSES TO EACH QUALIFY FOR SEPARATE AND FULL VOTING MEMBERSHIPS RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS TWO CLASSES OF MEMBERS, VOTING AND NON-VOTING WITH A TOTAL OF 1,878 MEMBERS FOR THE YEAR ENDING APRIL 30, 2018. 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/ExplanationTxt4RETURN WILL BE REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION ANNUALLY REVIEWS THE POLICY AND IS REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MANAGER'S CONTRACT AND COMPENSATION ARE REVIEWED ANNUALLY BY THE OFFICERS OF THE BOARD OF DIRECTORS. USING COMPARABILITY DATA THE OFFICERS MAKE A RECOMMENDATION, WHICH IS APRROVED AND VOTED ON BY THE ENTIRE BOARD OF DIRECTORS. BOARD MEMBERS ARE COMPENSATED VIA A PER DIEM AND MILEAGE AGREEMENT. MILEAGE IS PAID AT THE STANDARD IRS RATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ON FILE AT THE OFFICE AND AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIRS & MAINTENANCE 6,102. PRINTING & PUBLICATIONS 5,855. MISCELLANEOUS 5,655. DIRECTOR EXPENSE 5,375. REAL ESTATE TAXES 4,930. MEMBERSHIP ACQUISITION 4,205.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.03$1.88$0.54$0.27$0.27
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.03$1.60$0.42$0.31$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.04$1.43$0.42$0.32$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.03$1.36$0.40$0.29$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.03$1.34$0.46$0.27$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.03$1.11$0.35$0.28$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.03$1.07$0.37$0.31$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.03$1.02$0.35$0.31$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.02$0.96$0.35$0.31$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.02$0.89$0.35$0.32$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.03$0.89$0.35$0.30$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.86$0.02$0.83$0.36$0.27$0.09