Civic Intelligence

Berrien County Farm Bureau

EIN 38-1373520 • 501(c)5 • Berrien Springs, 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.

8980 US Highway 31 Suite 1Berrien Springs, MI 49103

www.michfb.com/COUNTIES/INDEX/11

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

83rd percentile

27%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

64th percentile

$29,187

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 19.9% of source-year revenue.

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

Asset Growth

63rd percentile

7.3%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

86th percentile

23%

Faster revenue growth than 86% of similar nonprofits.

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

Assets

$573,639

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$573,639

No earlier filing loaded for comparison.

Revenue

$146,410

No earlier filing loaded for comparison.

Expenses

$107,165

No earlier filing loaded for comparison.

Net Income

$39,245

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $336,717Liabilities 2011: $1,5352011Assets 2012: $322,940Liabilities 2012: $772012Assets 2013: $319,016Liabilities 2013: $02013Assets 2014: $316,757Liabilities 2014: $02014Assets 2015: $312,964Liabilities 2015: $02015Assets 2016: $310,267Liabilities 2016: $0Net Assets 2016: $310,2672016Assets 2017: $282,778Liabilities 2017: $0Net Assets 2017: $282,7782017Assets 2018: $263,904Liabilities 2018: $02018Assets 2019: $477,766Liabilities 2019: $0Net Assets 2019: $477,7662019Assets 2020: $473,433Liabilities 2020: $0Net Assets 2020: $473,4332020Assets 2021: $496,239Liabilities 2021: $02021Assets 2022: $514,628Liabilities 2022: $0Net Assets 2022: $514,6282022Assets 2023: $518,063Liabilities 2023: $0Net Assets 2023: $518,0632023Assets 2025: $573,639Liabilities 2025: $0Net Assets 2025: $573,6392025

Highlighted filing

2025

Assets$573,639
Liabilities$0
Net Assets$573,639

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $151,119Expenses 2011: $140,925Net Income 2011: $10,1942011Revenue 2012: $128,171Expenses 2012: $140,490Net Income 2012: -$12,3192012Revenue 2013: $128,276Expenses 2013: $132,123Net Income 2013: -$3,8472013Revenue 2014: $125,483Expenses 2014: $127,742Net Income 2014: -$2,2592014Revenue 2015: $122,599Expenses 2015: $126,392Net Income 2015: -$3,7932015Revenue 2016: $131,660Expenses 2016: $134,358Net Income 2016: -$2,6982016Revenue 2017: $118,515Expenses 2017: $146,002Net Income 2017: -$27,4872017Revenue 2018: $112,594Expenses 2018: $131,469Net Income 2018: -$18,8752018Revenue 2019: $319,318Expenses 2019: $105,456Net Income 2019: $213,8622019Revenue 2020: $80,640Expenses 2020: $84,973Net Income 2020: -$4,3332020Revenue 2021: $111,662Expenses 2021: $88,856Net Income 2021: $22,8062021Revenue 2022: $114,011Expenses 2022: $95,622Net Income 2022: $18,3892022Revenue 2023: $100,135Expenses 2023: $96,700Net Income 2023: $3,4352023Revenue 2025: $146,410Expenses 2025: $107,165Net Income 2025: $39,2452025

Highlighted filing

2025

Revenue$146,410
Expenses$107,165
Net Income$39,245

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.74$0.00$5.74$1.46$1.07$0.39
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$0.00$5.18$1.00$0.97$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.00$5.15$1.14$0.96$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$0.00$1.12$0.89$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.00$4.73$0.81$0.85$0.04
2019Summary only. Only limited summary data is available for this year.$4.78$0.00$4.78$3.19$1.05$2.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.00$1.13$1.31$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.00$2.83$1.19$1.46$0.27
2016Detailed filing. Detailed filing data is available for this year.$3.10$0.00$3.10$1.32$1.34$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.00$1.23$1.26$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$0.00$1.25$1.28$0.02
2013Summary only. Only limited summary data is available for this year.$3.19$0.00$1.28$1.32$0.04
2012Summary only. Only limited summary data is available for this year.$3.23$0.00$1.28$1.40$0.12
2011Summary only. Only limited summary data is available for this year.$3.37$0.02$1.51$1.41$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 4, 2025
Return Version
2024v5.2
Gross Receipts
$146,410
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$460,997$498,333▲ $37,336
Savings and Temporary Cash Investments$56,802$59,627▲ $2,825
Cash and Non-Interest-Bearing Accounts$15,351$14,799▼ $552
Land, Buildings, and Equipment, Net$1,244$880▼ $364
Total Assets$534,394$573,639▲ $39,245
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$534,394$573,639▲ $39,245
Total Net Assets Fund Balance$534,394$573,639▲ $39,245
Total Liabilities and Net Assets / Fund Balance$534,394$573,639▲ $39,245

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$880$26,035$26,915
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vedette CordesSecretaryTreasurerPT$29,187$29,187
Edward KretchmanPresident-$1,150$1,150
Kevin SherrillThird Member-$965$965
Joshua RickVice President-$720$720
Cade KriegerDirector-$515$515
Jason WireDirector-$515$515
Sherman ReedDirector-$510$510
Belinda Schilling IIIPromotion & Education Chair-$410$410
Abby SchillingDirector-$395$395
Lisa KuntzDirector-$330$330
Tera BakerYoung Farmer Chair-$315$315
Kari MolterDirector-$270$270
Revenue and Support

Revenue Composition

Contributions and Grants
$94,112
Program Service Revenue
$5,488
Investment Income
$40,214
Other Revenue
$6,596
Change in Net Assets
$39,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,883
Salaries, Compensation, and Employee Benefits$35,282
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$36,639--$36,639
Current Officers, Directors, Trustees, and Key Employees$35,282--$35,282
Occupancy$9,900--$9,900
Fees for Services Accounting$2,225--$2,225
Office Expenses$930--$930
Insurance$532--$532
All Other Expenses$480--$480
Total Functional Expenses$107,165$0$0$107,165
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

Officer directors etc family relationship Part VI line 2

Family Relationship: Tera Baker, Director and Jennie Koebel, Secretary/Treasurer

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
Berrien County Farm Bureau
EIN
38-1373520
In Care Of
% Vedette Cordes
Phone
2694734701
Address
8980 US Highway 31 Suite 1, Berrien Springs, MI 49103

Signing Officer

Name
Vedette Cordes
Title
SecretaryTreasurer
Phone
2694734701
Signed
2025-12-04
Discuss with paid preparer
Yes

Organization Details

Formed
1944
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 Appendix375 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/OtherExpensesGrp/Desc0Promotional Expenses
IRS990/OtherExpensesGrp/Desc1Organizational Expenses
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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; 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 general public with events to 4-H clubs, FFA chapters, schools and civic groups.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family Relationship: Tera Baker, Director and Jennie Koebel, Secretary/Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization has members who annually elect a volunteer board of directors from their regular member base.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Amendments 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/ExplanationTxt4At 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/ExplanationTxt5The 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/ExplanationTxt6Compensation 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/ExplanationTxt7Compensation 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/ExplanationTxt8Governing 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/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/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Governing documents etc available to public Part VI line 19
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/Filer/USAddress/CityNm0Berrien Springs
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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/PreparationDt02025-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID H OFFORD CPA
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ReturnHeader/ReturnTs02025-12-04T08:37:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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