Civic Intelligence

Calhoun County Farm Bureau

EIN 38-1285737 • 501(c)5 • Marshall, MI

Profile

Farm bureau is a free independent, non-governmental, voluntary organization of farm families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity, and social advancement and thereby promote national welfare. Farm bureau is local, statewide, national and international in its scope and influence and is non-partisan, non-sectarian, and non-secret in character.

420 E Michigan AvenueMarshall, MI 49068

www.michfb.com/COUNTIES/INDEX/13

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

14th percentile

-11%

Higher net margin than 14% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$40,404

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 37.8% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

29th percentile

-1.4%

Faster asset growth than 29% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

5.4%

Faster revenue growth than 55% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$818,699

Down $11,587 (-1.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$818,699

Down $11,587 (-1.4%) from 2024

Revenue

Up

$107,001

Up $5,519 (+5.4%) from 2024

Expenses

Up

$118,730

Up $22,159 (+23%) from 2024

Net Income

Down

-$11,729

Down $16,640 (-339%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $163,508Liabilities 2011: $1,6462011Assets 2012: $160,205Liabilities 2012: $1022012Assets 2013: $143,722Liabilities 2013: $9092013Assets 2014: $137,697Liabilities 2014: $800Net Assets 2014: $136,8972014Assets 2015: $137,290Liabilities 2015: $800Net Assets 2015: $136,4902015Assets 2016: $142,688Liabilities 2016: $800Net Assets 2016: $141,8882016Assets 2017: $138,842Liabilities 2017: $8002017Assets 2018: $148,247Liabilities 2018: $8002018Assets 2019: $172,968Liabilities 2019: $8002019Assets 2020: $188,743Liabilities 2020: $9002020Assets 2021: $215,350Liabilities 2021: $800Net Assets 2021: $214,5502021Assets 2022: $226,574Liabilities 2022: $800Net Assets 2022: $225,7742022Assets 2023: $825,375Liabilities 2023: $0Net Assets 2023: $825,3752023Assets 2024: $830,286Liabilities 2024: $0Net Assets 2024: $830,2862024Assets 2025: $818,699Liabilities 2025: $0Net Assets 2025: $818,6992025

Highlighted filing

2025

Assets$818,699
Liabilities$0
Net Assets$818,699

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $180,172Expenses 2011: $190,610Net Income 2011: -$10,4382011Revenue 2012: $179,731Expenses 2012: $181,490Net Income 2012: -$1,7592012Revenue 2013: $125,312Expenses 2013: $142,602Net Income 2013: -$17,2902013Revenue 2014: $95,762Expenses 2014: $101,678Net Income 2014: -$5,9162014Revenue 2015: $87,874Expenses 2015: $88,281Net Income 2015: -$4072015Revenue 2016: $90,618Expenses 2016: $85,220Net Income 2016: $5,3982016Revenue 2017: $83,177Expenses 2017: $87,023Net Income 2017: -$3,8462017Revenue 2018: $87,969Expenses 2018: $78,564Net Income 2018: $9,4052018Revenue 2019: $71,619Expenses 2019: $46,898Net Income 2019: $24,7212019Revenue 2020: $69,870Expenses 2020: $54,195Net Income 2020: $15,6752020Revenue 2021: $84,533Expenses 2021: $57,826Net Income 2021: $26,7072021Revenue 2022: $77,250Expenses 2022: $66,026Net Income 2022: $11,2242022Revenue 2023: $682,771Expenses 2023: $83,170Net Income 2023: $599,6012023Revenue 2024: $101,482Expenses 2024: $96,571Net Income 2024: $4,9112024Revenue 2025: $107,001Expenses 2025: $118,730Net Income 2025: -$11,7292025

Highlighted filing

2025

Revenue$107,001
Expenses$118,730
Net Income-$11,729

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.19$0.00$8.19$1.07$1.19$0.12
2024Detailed filing. Detailed filing data is available for this year.$8.30$0.00$8.30$1.01$0.97$0.05
2023Detailed filing. Detailed filing data is available for this year.$8.25$0.00$8.25$6.83$0.83$6.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.01$2.26$0.77$0.66$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.15$0.01$2.15$0.85$0.58$0.27
2020Summary only. Only limited summary data is available for this year.$1.89$0.01$0.70$0.54$0.16
2019Summary only. Only limited summary data is available for this year.$1.73$0.01$0.72$0.47$0.25
2018Summary only. Only limited summary data is available for this year.$1.48$0.01$0.88$0.79$0.09
2017Summary only. Only limited summary data is available for this year.$1.39$0.01$0.83$0.87$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.01$1.42$0.91$0.85$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.36$0.88$0.88$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.37$0.96$1.02$0.06
2013Summary only. Only limited summary data is available for this year.$1.44$0.01$1.25$1.43$0.17
2012Summary only. Only limited summary data is available for this year.$1.60$0.00$1.80$1.81$0.02
2011Summary only. Only limited summary data is available for this year.$1.64$0.02$1.80$1.91$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 7, 2026
Return Version
2024v5.2
Gross Receipts
$107,001
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$625,556$612,071▼ $13,485
Savings and Temporary Cash Investments$201,518$203,416▲ $1,898
Total Assets$830,286$818,699▼ $11,587
Other Assets Total$3,212$3,212→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$830,286$818,699▼ $11,587
Total Net Assets Fund Balance$830,286$818,699▼ $11,587
Total Liabilities and Net Assets / Fund Balance$830,286$818,699▼ $11,587
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebecca BachmanSecretaryTreasurerPT$40,404$40,404

Board Members and Trustees

NameTitle
Cameron ReichowPresident
Lori LaingVice PresidentYoung Farmer Rep
Amanda KochDirector
Cameron HiscockDirector
Daniel LincolnDirector
Jim TuinierDirector
John SackriderDirector
Martha BundeDirector
Patrick ButlerDirector
Rebecca DavisDirector
Travis PiepkowDirector
Andrea BoughtonThird Member
Revenue and Support

Revenue Composition

Contributions and Grants
$55,184
Program Service Revenue
$13,699
Investment Income
$34,552
Other Revenue
$3,566
Change in Net Assets
$-11,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,876
Salaries, Compensation, and Employee Benefits$40,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$43,939--$43,939
Current Officers, Directors, Trustees, and Key Employees$40,854--$40,854
Occupancy$11,718--$11,718
All Other Expenses$3,158--$3,158
Fees for Services Accounting$2,025--$2,025
Office Expenses$1,058--$1,058
Insurance$1,039--$1,039
Total Functional Expenses$118,730$0$0$118,730
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

Members or stockholder classes and rights Part VI line 6

Compensation is determined by the Organizations board of directors. Compensation for each meeting attended by a director is reviewed annually. It is based on: 1) the amount per meeting that the other non-profits in the state of Michigan, or a similar size, reimburse; and 2) on what the county Farm Bureau can afford.

Member election for additional members Part VI line 7A

The Organization has members who annually elect a volunteer board of directors from their regular member base.

Governing body decisions Part VI line 7B

Amendments to the Organizations By-Laws are written by the board of directors and must be approved by the voting members of the Organization at the County Annual Meeting.

Form 990 governing body review Part VI line 11

At the Organizations monthly board of directors meeting, a copy of the Form 990 is presented, and action is taken by the board to approve the return.

Conflict of interest policy compliance Part VI line 12C

The Organizations written conflict of interest policy is reviewed annually by the board of directors and a motion of acknowledgement and action is taken by the board to approve the policy. At this time, all officers, board members, and key employees must annually provide a signed written statement listing all potential conflicts of interest while acting in their respective positions.

CEO executive director top management comp Part VI line 15A

Compensation for the County Administrative Manager, who is an officer of the board, is based on: 1) what other county Farm Bureaus of a similar size compensate; 2) what the county Farm Bureau can afford; and 3) what the salary range is in the state Farm Bureau organization for a similar position description of duties and responsibilities. The state organization analyzes its salary range and structure annually on a comparative basis to assure that compensation remains competitive with the market in which we do business. After these reviews are completed, action is taken by the county Farm Bureau Board to approve the meeting compensation and county administrative manager compensation for the upcoming 12-month period.

Other officer or key employee compensation Part VI line 15B

Compensation is determined by the Organizations board of directors. Compensation for each meeting attended by a director is reviewed annually. It is based on: 1) the amount per meeting that the other non-profits in the state of Michigan, or a similar size, reimburse; and 2) on what the county Farm Bureau can afford.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy, Form 990, Form 990-T, By-Laws, and the Articles of Incorporation are made available to the public via a public disclosure file. A notice that governing documents are available is displayed within the front office (public area). Form 990 is also available to the public on another providers website: www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Calhoun County Farm Bureau
EIN
38-1285737
In Care Of
% Rebecca Bachman
Phone
2697812849
Address
420 E Michigan Avenue, Marshall, MI 49068

Signing Officer

Name
Rebecca Bachman
Title
SecretaryTreasurer
Phone
2697812849
Signed
2026-01-07
Discuss with paid preparer
Yes

Organization Details

Formed
1920
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
85

Preparer

Firm
David Offord CPA PLC
Address
422 State Street, Saint Joseph, MI 49085
Preparer
David H Offord CPA
Phone
2699835566
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Prior period adjustment to postage expense.

Part III response or note to any other line in Part III

Form 990, Part III, Line 1 Organizations MissionFarm Bureau is a free independent, non-governmental, voluntary organization of farm families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity, and social advancement and thereby promote national welfare. Farm Bureau is local, statewide, national and international in its scope and influence and is non-partisan, non-sectarian, and non-secret in character.

General explanation attachment

Form 990, Part I, Line 1 Organizations MissionFarm Bureau is a free independent, non-governmental, voluntary organization of farm families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity, and social advancement and thereby promote national welfare. Farm Bureau is local, statewide, national and international in its scope and influence and is non-partisan, non-sectarian, and non-secret in character.

Raw XML Appendix382 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/OtherRevenueMiscGrp/Desc0Farm Bureau Ins Sponsor
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IRS990/ProgSrvcAccomActy2Grp/Desc0Young Farmers Education and leadership skill development programs for current local agricultural leaders within the ages of 18 to 35; and offers social events and encourages involvement to develop future leaders.
IRS990/ProgSrvcAccomActy3Grp/Desc0Promotion and Education Education about the agricultural industry are offered to hundreds in the general public with events such as Breakfast on the Farm and to 4-H clubs, FFA chapters, schools and civic groups.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Compensation is determined by the Organizations board of directors. Compensation for each meeting attended by a director is reviewed annually. It is based on: 1) the amount per meeting that the other non-profits in the state of Michigan, or a similar size, reimburse; and 2) on what the county Farm Bureau can afford.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization has members who annually elect a volunteer board of directors from their regular member base.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Amendments to the Organizations By-Laws are written by the board of directors and must be approved by the voting members of the Organization at the County Annual Meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3At the Organizations monthly board of directors meeting, a copy of the Form 990 is presented, and action is taken by the board to approve the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organizations written conflict of interest policy is reviewed annually by the board of directors and a motion of acknowledgement and action is taken by the board to approve the policy. At this time, all officers, board members, and key employees must annually provide a signed written statement listing all potential conflicts of interest while acting in their respective positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation for the County Administrative Manager, who is an officer of the board, is based on: 1) what other county Farm Bureaus of a similar size compensate; 2) what the county Farm Bureau can afford; and 3) what the salary range is in the state Farm Bureau organization for a similar position description of duties and responsibilities. The state organization analyzes its salary range and structure annually on a comparative basis to assure that compensation remains competitive with the market in which we do business. After these reviews are completed, action is taken by the county Farm Bureau Board to approve the meeting compensation and county administrative manager compensation for the upcoming 12-month period.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensation is determined by the Organizations board of directors. Compensation for each meeting attended by a director is reviewed annually. It is based on: 1) the amount per meeting that the other non-profits in the state of Michigan, or a similar size, reimburse; and 2) on what the county Farm Bureau can afford.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing documents, conflict of interest policy, Form 990, Form 990-T, By-Laws, and the Articles of Incorporation are made available to the public via a public disclosure file. A notice that governing documents are available is displayed within the front office (public area). Form 990 is also available to the public on another providers website: www.guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Prior period adjustment to postage expense.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Form 990, Part III, Line 1 Organizations MissionFarm Bureau is a free independent, non-governmental, voluntary organization of farm families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity, and social advancement and thereby promote national welfare. Farm Bureau is local, statewide, national and international in its scope and influence and is non-partisan, non-sectarian, and non-secret in character.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Form 990, Part I, Line 1 Organizations MissionFarm Bureau is a free independent, non-governmental, voluntary organization of farm families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity, and social advancement and thereby promote national welfare. Farm Bureau is local, statewide, national and international in its scope and influence and is non-partisan, non-sectarian, and non-secret in character.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part III response or note to any other line in Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10General explanation attachment
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0REBECCA BACHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SecretaryTreasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02697812849
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Calhoun County Farm Bureau
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ReturnHeader/Filer/InCareOfNm0% Rebecca Bachman
ReturnHeader/Filer/PhoneNum02697812849
ReturnHeader/Filer/USAddress/AddressLine1Txt0420 E Michigan Avenue
ReturnHeader/Filer/USAddress/CityNm0Marshall
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David Offord CPA PLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Joseph
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ReturnHeader/PreparerPersonGrp/PhoneNum02699835566
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID H OFFORD CPA
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ReturnHeader/ReturnTs02026-01-13T09:24:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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