Civic Intelligence

Macomb County Farm Bureau

EIN 38-1372634 • 501(c)5 • Richmond, MI

37140 31 Mile RdRichmond, MI 48062

macomb.michfb.com

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

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

Liabilities / Revenue

26th percentile

0.00x

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

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

Net Margin

38th percentile

3.4%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

44th percentile

$65,626

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 34.7% of source-year revenue.

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

Asset Growth

29th percentile

0.6%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

39th percentile

3.2%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Up

$1,110,918

Up $6,501 (+0.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,110,918

Up $6,501 (+0.6%) from 2024

Revenue

Up

$189,376

Up $5,810 (+3.2%) from 2024

Expenses

Down

$182,875

Down $14,032 (-7.1%) from 2024

Net Income

Up

$6,501

Up $19,842 (+149%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $292,209Liabilities 2011: $02011Assets 2012: $296,719Liabilities 2012: $02012Assets 2013: $350,221Liabilities 2013: $0Net Assets 2013: $350,2212013Assets 2014: $432,807Liabilities 2014: $0Net Assets 2014: $432,8072014Assets 2015: $529,750Liabilities 2015: $0Net Assets 2015: $529,7502015Assets 2016: $637,422Liabilities 2016: $0Net Assets 2016: $637,4222016Assets 2017: $792,877Liabilities 2017: $0Net Assets 2017: $792,8772017Assets 2018: $893,177Liabilities 2018: $0Net Assets 2018: $893,1772018Assets 2019: $1,055,895Liabilities 2019: $0Net Assets 2019: $1,055,8952019Assets 2020: $1,233,995Liabilities 2020: $0Net Assets 2020: $1,233,9952020Assets 2021: $1,203,839Liabilities 2021: $0Net Assets 2021: $1,203,8392021Assets 2022: $1,179,443Liabilities 2022: $0Net Assets 2022: $1,179,4432022Assets 2023: $1,117,758Liabilities 2023: $0Net Assets 2023: $1,117,7582023Assets 2024: $1,104,417Liabilities 2024: $0Net Assets 2024: $1,104,4172024Assets 2025: $1,110,918Liabilities 2025: $0Net Assets 2025: $1,110,9182025

Highlighted filing

2025

Assets$1,110,918
Liabilities$0
Net Assets$1,110,918

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $189,286Expenses 2011: $192,801Net Income 2011: -$3,5152011Revenue 2012: $190,858Expenses 2012: $186,756Net Income 2012: $4,1022012Revenue 2013: $199,038Expenses 2013: $145,128Net Income 2013: $53,9102013Revenue 2014: $204,424Expenses 2014: $121,838Net Income 2014: $82,5862014Revenue 2015: $232,096Expenses 2015: $135,153Net Income 2015: $96,9432015Revenue 2016: $269,181Expenses 2016: $161,509Net Income 2016: $107,6722016Revenue 2017: $289,794Expenses 2017: $134,339Net Income 2017: $155,4552017Revenue 2018: $308,562Expenses 2018: $208,260Net Income 2018: $100,3022018Revenue 2019: $340,912Expenses 2019: $178,194Net Income 2019: $162,7182019Revenue 2020: $312,514Expenses 2020: $134,414Net Income 2020: $178,1002020Revenue 2021: $173,027Expenses 2021: $187,899Net Income 2021: -$14,8722021Revenue 2022: $177,697Expenses 2022: $202,093Net Income 2022: -$24,3962022Revenue 2023: $158,334Expenses 2023: $220,019Net Income 2023: -$61,6852023Revenue 2024: $183,566Expenses 2024: $196,907Net Income 2024: -$13,3412024Revenue 2025: $189,376Expenses 2025: $182,875Net Income 2025: $6,5012025

Highlighted filing

2025

Revenue$189,376
Expenses$182,875
Net Income$6,501

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$0.19$0.18$0.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$0.18$0.20$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$0.16$0.22$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.00$1.18$0.18$0.20$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$0.17$0.19$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.31$0.13$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.34$0.18$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.31$0.21$0.10
2017Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.29$0.13$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.00$0.64$0.27$0.16$0.11
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$0.23$0.14$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$0.20$0.12$0.08
2013Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$0.20$0.15$0.05
2012Summary only. Only limited summary data is available for this year.$0.30$0.00$0.19$0.19$0.00
2011Summary only. Only limited summary data is available for this year.$0.29$0.00$0.19$0.19$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 9, 2026
Return Version
2024v5.2
Gross Receipts
$189,376
Mission and Program Overview

Mission

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.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$423,500$439,970▲ $16,470
Savings and Temporary Cash Investments$136,000$146,310▲ $10,310
Land, Buildings, and Equipment, Net$26,230$16,225▼ $10,005
Cash and Non-Interest-Bearing Accounts$35,481$9,976▼ $25,505
Total Assets$1,104,417$1,110,918▲ $6,501
Other Assets Total$483,206$498,437▲ $15,231
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,104,417$1,110,918▲ $6,501
Total Net Assets Fund Balance$1,104,417$1,110,918▲ $6,501
Total Liabilities and Net Assets / Fund Balance$1,104,417$1,110,918▲ $6,501

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,225$121,242$137,467
Leasehold Improvements-$3,355$3,355
Other Assets Org$498,437--
Other Securities$439,970--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim TrpcevskiSecretaryTreasurerFT$65,626$65,626
Amanda KutcheyPresident-$1,980$1,980
Nathan RheinVice President-$400$400
Brandon FalknerDirector-$400$400
Brendan SchwarkDirector-$400$400
Dave RuczynskiDirector-$400$400
Bradley DeCockDirectorYoung Farmer Chair-$350$350
Gary KirshThird Member-$350$350
Randy ForroDirector-$350$350
Zach MontneyDirector-$350$350
kate MontneyDirector-$250$250
Ryan RowinskiDirector-$150$150
Revenue and Support

Revenue Composition

Contributions and Grants
$119,929
Program Service Revenue
$0
Investment Income
$51,012
Other Revenue
$18,435
Change in Net Assets
$6,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,869
Salaries, Compensation, and Employee Benefits$71,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$71,006--$71,006
Other Expenses$29,935--$29,935
Occupancy$19,837--$19,837
Depreciation Depletion$10,005--$10,005
Fees for Services Accounting$2,625--$2,625
All Other Expenses$1,540--$1,540
Insurance$487--$487
Office Expenses$122--$122
Total Functional Expenses$182,875$0$0$182,875
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Michigan Foundation for AgricultureLansing, MI-Farm Science Lab-
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

The Organization has members.

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
Macomb County Farm Bureau
EIN
38-1372634
In Care Of
% Kim Trpcevski
Phone
5867270025
Address
37140 31 Mile Rd, Richmond, MI 48062

Signing Officer

Name
Kim Trpcevski
Title
SecretaryTreasurer
Phone
5867270025
Signed
2026-01-09
Discuss with paid preparer
No

Organization Details

Formed
1949
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
0

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

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 Appendix393 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/TitleTxt6Director
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IRS990/MissionDesc0See Schedule O
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IRS990/OtherRevenueMiscGrp/Desc1Farm 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121242
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0498437
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Farm Bureau Annuity
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Edward Jones Investments
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IRS990ScheduleD/TotalBookValueSecuritiesAmt0439970
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Farm Science Lab
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Michigan Foundation for Agriculture
IRS990ScheduleI/RecipientTable/RecipientEIN0381718391
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt07373 W Saginaw Hwy
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Lansing
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has members.
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/ExplanationTxt8Form 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/ExplanationTxt9Form 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/FormAndLineReferenceDesc8Part III response or note to any other line in Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9General explanation attachment
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IRS990/WebsiteAddressTxt0https://michfb.com/macomb
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM TRPCEVSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SecretaryTreasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05867270025
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Macomb County Farm Bureau
ReturnHeader/Filer/BusinessNameControlTxt0MACO
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ReturnHeader/Filer/InCareOfNm0% Kim Trpcevski
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ReturnHeader/Filer/USAddress/AddressLine1Txt037140 31 Mile Rd
ReturnHeader/Filer/USAddress/CityNm0Richmond
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David Offord CPA PLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Joseph
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049085
ReturnHeader/PreparerPersonGrp/PhoneNum02699835566
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID H OFFORD CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-09T16:38:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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