Civic Intelligence

Iowa Farm Bureau Federation

EIN 42-0680719 • 501(c)5 • Knoxville, IA

Profile

To create a vibrant future for agriculture, farm families and their communities.

1017 N Lincoln StKnoxville, IA 50138

n/A

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

21%

Higher net margin than 76% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$140

Higher top officer pay than 22% of similar nonprofits.

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

34th percentile

1.6%

Faster asset growth than 34% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

4.8%

Faster revenue growth than 46% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,342,172

Up $21,109 (+1.6%) from 2023

Liabilities

Down

$819

Down $1,454 (-64%) from 2023

Net Assets

Up

$1,341,353

Up $22,563 (+1.7%) from 2023

Revenue

Up

$109,449

Up $5,000 (+4.8%) from 2023

Expenses

Up

$86,886

Up $1,236 (+1.4%) from 2023

Net Income

Up

$22,563

Up $3,764 (+20%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $205,767Liabilities 2011: $1,6902011Assets 2012: $207,449Liabilities 2012: $3,3712012Assets 2013: $213,069Liabilities 2013: $3,4322013Assets 2014: $219,287Liabilities 2014: $3,4222014Assets 2015: $218,699Liabilities 2015: $3,8532015Assets 2016: $222,732Liabilities 2016: $2,9822016Assets 2017: $215,227Liabilities 2017: $1,5042017Assets 2018: $213,550Liabilities 2018: $1,3992018Assets 2019: $215,547Liabilities 2019: $1,1142019Assets 2020: $244,553Liabilities 2020: $1,493Net Assets 2020: $243,0602020Assets 2021: $283,008Liabilities 2021: $943Net Assets 2021: $282,0652021Assets 2022: $1,302,374Liabilities 2022: $2,383Net Assets 2022: $1,299,9912022Assets 2023: $1,321,063Liabilities 2023: $2,273Net Assets 2023: $1,318,7902023Assets 2024: $1,342,172Liabilities 2024: $819Net Assets 2024: $1,341,3532024

Highlighted filing

2024

Assets$1,342,172
Liabilities$819
Net Assets$1,341,353

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $108,963Expenses 2011: $106,578Net Income 2011: $2,3852011Revenue 2012: $122,150Expenses 2012: $122,192Net Income 2012: -$422012Revenue 2013: $119,478Expenses 2013: $116,068Net Income 2013: $3,4102013Revenue 2014: $117,700Expenses 2014: $114,388Net Income 2014: $3,3122014Revenue 2015: $123,514Expenses 2015: $125,803Net Income 2015: -$2,2892015Revenue 2016: $125,158Expenses 2016: $123,892Net Income 2016: $1,2662016Revenue 2017: $128,912Expenses 2017: $132,860Net Income 2017: -$3,9482017Revenue 2018: $128,928Expenses 2018: $129,376Net Income 2018: -$4482018Revenue 2019: $134,705Expenses 2019: $130,514Net Income 2019: $4,1912019Revenue 2020: $114,913Expenses 2020: $84,711Net Income 2020: $30,2022020Revenue 2021: $115,934Expenses 2021: $72,983Net Income 2021: $42,9512021Revenue 2022: $1,097,014Expenses 2022: $79,088Net Income 2022: $1,017,9262022Revenue 2023: $104,449Expenses 2023: $85,650Net Income 2023: $18,7992023Revenue 2024: $109,449Expenses 2024: $86,886Net Income 2024: $22,5632024

Highlighted filing

2024

Revenue$109,449
Expenses$86,886
Net Income$22,563

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.00$1.34$0.11$0.09$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.10$0.09$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.10$0.08$1.02
2021Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.12$0.07$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.11$0.08$0.03
2019Summary only. Only limited summary data is available for this year.$0.22$0.00$0.13$0.13$0.00
2018Summary only. Only limited summary data is available for this year.$0.21$0.00$0.13$0.13$0.00
2017Summary only. Only limited summary data is available for this year.$0.22$0.00$0.13$0.13$0.00
2016Summary only. Only limited summary data is available for this year.$0.22$0.00$0.13$0.12$0.00
2015Summary only. Only limited summary data is available for this year.$0.22$0.00$0.12$0.13$0.00
2014Summary only. Only limited summary data is available for this year.$0.22$0.00$0.12$0.11$0.00
2013Summary only. Only limited summary data is available for this year.$0.21$0.00$0.12$0.12$0.00
2012Summary only. Only limited summary data is available for this year.$0.21$0.00$0.12$0.12$0.00
2011Summary only. Only limited summary data is available for this year.$0.21$0.00$0.11$0.11$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$123,844
Mission and Program Overview

Mission

To create a vibrant future for agriculture, farm families and their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,190,256$1,195,154▲ $4,898
Cash and Non-Interest-Bearing Accounts$16,089$81,592▲ $65,503
Land, Buildings, and Equipment, Net$46,630$42,740▼ $3,890
Savings and Temporary Cash Investments$65,116$19,756▼ $45,360
Accounts Receivable$2,972$2,930▼ $42
Total Assets$1,321,063$1,342,172▲ $21,109
Liabilities
Accounts Payable and Accrued Expenses$2,273$819▼ $1,454
Total Liabilities$2,273$819▼ $1,454
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,318,790$1,341,353▲ $22,563
Total Net Assets Fund Balance$1,318,790$1,341,353▲ $22,563
Total Liabilities and Net Assets / Fund Balance$1,321,063$1,342,172▲ $21,109

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,260$106,409$145,669
Equipment$743$12,441$13,184
Land$2,737-$2,737
Other Securities$995,176--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,035,200-▲ $55,670$25,215$1,065,494
2023$1,006,715-▲ $53,223$24,600$1,035,200
2022$0$995,176▲ $11,539-$1,006,715
Compensation and Service Providers

Employees

NameTitleOtherTotal
Tom SmithVice President$140$140
Debra KearneyPresident$115$115
Carrie LabertewDirector (11/24)$105$105
Cress Van WyngardenVoting Delegate$100$100
David Van RheenenSecretary$100$100
David ErnstDirector$100$100
Ed RicksDirector$100$100
Megan HallDirector$75$75
Mike FinartyTreasurer$50$50
Darin BotkinDirector$50$50
Steve KuiperDirector$50$50
Ross CollinsDirector$40$40
Michael RobertsDirector$25$25

Board Members and Trustees

NameTitle
Jacob CrozierFormer Director (10/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$19,014
Program Service Revenue
$58,080
Investment Income
$30,290
Other Revenue
$2,065
All Other Contributions
$650
Change in Net Assets
$22,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,342
Grants and Similar Amounts Paid$2,494
Salaries, Compensation, and Employee Benefits$1,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$0$0$0$31,944
Fees for Services Other$0$0$0$16,925
Office Expenses$0$0$0$14,995
Conferences and Meetings$0$0$0$5,742
Advertising$0$0$0$2,076
Travel$0$0$0$1,998
Grants to Domestic Orgs$0--$1,744
Fees for Services Accounting$0$0$0$1,702
Fees for Services Management$0$0$0$1,452
Current Officers, Directors, Trustees, and Key Employees$0$0$0$1,050
Grants to Domestic Individuals$0--$750
Insurance$0$0$0$712
Depreciation Depletion$0$0$0$212
Other Expenses$0$0$0$10
Total Functional Expenses$0$0$0$86,886
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Iowa Farm Bureau Federation
EIN
42-0680719
Phone
6418422215
Address
1017 N Lincoln St, Knoxville, IA 50138
Doing Business As
Marion County Farm Bureau

Signing Officer

Name
Debra Kearney
Title
President
Phone
6418422215
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Formed
1918
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
35

Preparer

Firm
Iowa Farm Bureau Federation
Address
5400 University Ave, West Des Moines, IA 50266
Preparer
Timothy Bigley
Phone
5152255400
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization has members. Any person may be a county Farm Bureau member. All county Farm Bureau members have voting rights and the same access to member benefits.

Pt VI, Line 7A

The organizations members elect the Board of Directors.

Pt VI, Line 7B

Certain rights are reserved to members of the organization, including: 1) elect the Board of Directors, including the voting delegate to the Iowa Farm Bureau Federation, 2) adopt amendments to the Articles of Incorporation, and 3) adopt amendments to those bylaws designated as member bylaws.

Pt VI, Line 11B

Management reviews the documents and presents the return to all members of the governing body. Following final board approval, the return is signed by an officer and submitted to the IRS.

Pt VI, Line 12C

On an annual basis, all officers, directors, and key employees are required to sign a statement which affirms that they have: 1) received a copy of the conflict of interest policy, 2) read and understood the policy, 3) agreed to comply with the policy, 4) understand that the Organization is tax-exempt and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish its tax-exempt purpose. A sub-committee, comprised of non-conflicted Board of Directors, annually receives all conflict of interest information, reviews, and determines if there are conflicts of interest. The committee then reports its findings back to the Board.

Pt VI, Line 19

The Organization does not make its governing documents, conflict of interest policy, or financial statements available for public inspection. Pursuant to state law, some documents may be available to members.

Other

Part III, Line 4a - Policy Development - Marion County Farm Bureau values the input from its membership to create meaningful policy for the organization. We send out an opinionnaire to members via mail and email. Once the information is collected, the results are tabulated, and resolutions are created. The resolutions are presented and discussed at the annual meeting.

Other

Part III, Line 4b - Ag Promotion - Marion County has been very active in promotion of agriculture. We have been a long-time sponsor of the youth livestock exhibitors at the county fair. Marion County Farm Bureau Sponsors Farm Bureau Day at the fair that brings in many individuals for the promotion of agriculture. We sponsor the skid steer rodeo. We serve ice cream and root beer. We support the youth at the fair by purchasing livestock at the fair auction. We are the title sponsor of the Ag in the City event in Pella, which is their largest Thursday night event of the year. We have many agriculture displays to promote agriculture. We have livestock, machinery, agriculture education, a corn pile for kids to play in, and great agriculture products to be served at the producer booths. We support many of the local town celebrations and play an active role when possible.

Other

Part III, Line 4c - Ag in the Classroom - Marion County has an Ag in the Classroom Coordinator that visits the third-grade classrooms once a month during the school year. We are expanding ag in the classroom by visiting the 4th and 5th grade classrooms in various schools as the opportunity becomes available. Topics vary from corn and beans, to wool, to pigs, cattle, and poultry. We also have video farm chats with the third grade and local farmers. We hold an Ag Day each year for all the fourth graders in the county with about ten vendors present on agricultural topics.

Form 990, Part IX, Line 11G

Contract labor 16925.

Financial Statement Notes

Pt V, Line 4

The Board designated funds are invested in a diversified portfolio that will provide a source of investment income to support the Organizations programs on a long-term basis.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Voting Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director (11/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Former Director (10/24)
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Part III-A, Line 1. 90% of dues came from persons, families, or entities who paid annual dues of $140 or less in 2024. See Rev. Proc. 2023-34.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Board designated funds are invested in a diversified portfolio that will provide a source of investment income to support the Organizations programs on a long-term basis.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members. Any person may be a county Farm Bureau member. All county Farm Bureau members have voting rights and the same access to member benefits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organizations members elect the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Certain rights are reserved to members of the organization, including: 1) elect the Board of Directors, including the voting delegate to the Iowa Farm Bureau Federation, 2) adopt amendments to the Articles of Incorporation, and 3) adopt amendments to those bylaws designated as member bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Management reviews the documents and presents the return to all members of the governing body. Following final board approval, the return is signed by an officer and submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4On an annual basis, all officers, directors, and key employees are required to sign a statement which affirms that they have: 1) received a copy of the conflict of interest policy, 2) read and understood the policy, 3) agreed to comply with the policy, 4) understand that the Organization is tax-exempt and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish its tax-exempt purpose. A sub-committee, comprised of non-conflicted Board of Directors, annually receives all conflict of interest information, reviews, and determines if there are conflicts of interest. The committee then reports its findings back to the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization does not make its governing documents, conflict of interest policy, or financial statements available for public inspection. Pursuant to state law, some documents may be available to members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Part III, Line 4a - Policy Development - Marion County Farm Bureau values the input from its membership to create meaningful policy for the organization. We send out an opinionnaire to members via mail and email. Once the information is collected, the results are tabulated, and resolutions are created. The resolutions are presented and discussed at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Part III, Line 4b - Ag Promotion - Marion County has been very active in promotion of agriculture. We have been a long-time sponsor of the youth livestock exhibitors at the county fair. Marion County Farm Bureau Sponsors Farm Bureau Day at the fair that brings in many individuals for the promotion of agriculture. We sponsor the skid steer rodeo. We serve ice cream and root beer. We support the youth at the fair by purchasing livestock at the fair auction. We are the title sponsor of the Ag in the City event in Pella, which is their largest Thursday night event of the year. We have many agriculture displays to promote agriculture. We have livestock, machinery, agriculture education, a corn pile for kids to play in, and great agriculture products to be served at the producer booths. We support many of the local town celebrations and play an active role when possible.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Part III, Line 4c - Ag in the Classroom - Marion County has an Ag in the Classroom Coordinator that visits the third-grade classrooms once a month during the school year. We are expanding ag in the classroom by visiting the 4th and 5th grade classrooms in various schools as the opportunity becomes available. Topics vary from corn and beans, to wool, to pigs, cattle, and poultry. We also have video farm chats with the third grade and local farmers. We hold an Ag Day each year for all the fourth graders in the county with about ten vendors present on agricultural topics.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Contract labor 16925.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g
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