Civic Intelligence

Clarke County Farm Bureau

EIN 42-0680725 • 501(c)5 • Osceola, IA

Profile

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

2215 N Main StOsceola, IA 50213

n/A

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Higher debt load relative to assets than 43% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.05x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$1M-$5M nonprofits • Source year 2021

Asset Growth

34th percentile

1.2%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

82nd percentile

20%

Faster revenue growth than 82% of similar nonprofits.

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

Assets

Up

$1,242,992

Up $14,911 (+1.2%) from 2023

Liabilities

Up

$4,282

Up $2,611 (+156%) from 2023

Net Assets

Up

$1,238,710

Up $12,300 (+1.0%) from 2023

Revenue

Up

$81,164

Up $13,380 (+20%) from 2023

Expenses

Up

$68,864

Up $14,176 (+26%) from 2023

Net Income

Down

$12,300

Down $796 (-6.1%) 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: $113,766Liabilities 2011: $02011Assets 2012: $118,417Liabilities 2012: $8202012Assets 2013: $124,275Liabilities 2013: $2,1542013Assets 2014: $129,832Liabilities 2014: $1,9082014Assets 2015: $131,736Liabilities 2015: $1,1462015Assets 2016: $137,549Liabilities 2016: $2,2792016Assets 2017: $147,084Liabilities 2017: $2,2262017Assets 2018: $152,628Liabilities 2018: $9512018Assets 2019: $158,497Liabilities 2019: $9542019Assets 2020: $170,060Liabilities 2020: $926Net Assets 2020: $169,1342020Assets 2021: $192,663Liabilities 2021: $1,258Net Assets 2021: $191,4052021Assets 2022: $1,216,465Liabilities 2022: $3,151Net Assets 2022: $1,213,3142022Assets 2023: $1,228,081Liabilities 2023: $1,671Net Assets 2023: $1,226,4102023Assets 2024: $1,242,992Liabilities 2024: $4,282Net Assets 2024: $1,238,7102024

Highlighted filing

2024

Assets$1,242,992
Liabilities$4,282
Net Assets$1,238,710

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2011: $72,158Expenses 2011: $70,799Net Income 2011: $1,3592011Revenue 2012: $71,700Expenses 2012: $67,869Net Income 2012: $3,8312012Revenue 2013: $73,890Expenses 2013: $69,366Net Income 2013: $4,5242013Revenue 2014: $74,420Expenses 2014: $68,617Net Income 2014: $5,8032014Revenue 2015: $72,585Expenses 2015: $69,919Net Income 2015: $2,6662015Revenue 2016: $79,963Expenses 2016: $75,283Net Income 2016: $4,6802016Revenue 2017: $70,965Expenses 2017: $61,377Net Income 2017: $9,5882017Revenue 2018: $71,201Expenses 2018: $64,382Net Income 2018: $6,8192018Revenue 2019: $70,608Expenses 2019: $64,742Net Income 2019: $5,8662019Revenue 2020: $69,987Expenses 2020: $58,396Net Income 2020: $11,5912020Revenue 2021: $76,021Expenses 2021: $53,750Net Income 2021: $22,2712021Revenue 2022: $1,068,985Expenses 2022: $47,076Net Income 2022: $1,021,9092022Revenue 2023: $67,784Expenses 2023: $54,688Net Income 2023: $13,0962023Revenue 2024: $81,164Expenses 2024: $68,864Net Income 2024: $12,3002024

Highlighted filing

2024

Revenue$81,164
Expenses$68,864
Net Income$12,300

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$0.08$0.07$0.01
2023Summary only. Only limited summary data is available for this year.$1.23$0.00$1.23$0.07$0.05$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.21$1.07$0.05$1.02
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.08$0.05$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.07$0.06$0.01
2019Summary only. Only limited summary data is available for this year.$0.16$0.00$0.07$0.06$0.01
2018Summary only. Only limited summary data is available for this year.$0.15$0.00$0.07$0.06$0.01
2017Summary only. Only limited summary data is available for this year.$0.15$0.00$0.07$0.06$0.01
2016Summary only. Only limited summary data is available for this year.$0.14$0.00$0.08$0.08$0.00
2015Summary only. Only limited summary data is available for this year.$0.13$0.00$0.07$0.07$0.00
2014Summary only. Only limited summary data is available for this year.$0.13$0.00$0.07$0.07$0.01
2013Summary only. Only limited summary data is available for this year.$0.12$0.00$0.07$0.07$0.00
2012Summary only. Only limited summary data is available for this year.$0.12$0.00$0.07$0.07$0.00
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.07$0.07$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
$93,701
Mission and Program Overview

Mission

Schedule O

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,035,728$1,036,948▲ $1,220
Cash and Non-Interest-Bearing Accounts$105,513$117,078▲ $11,565
Savings and Temporary Cash Investments$50,000$52,693▲ $2,693
Land, Buildings, and Equipment, Net$33,667$31,667▼ $2,000
Accounts Receivable$3,173$4,606▲ $1,433
Total Assets$1,228,081$1,242,992▲ $14,911
Liabilities
Accounts Payable and Accrued Expenses$1,671$4,282▲ $2,611
Total Liabilities$1,671$4,282▲ $2,611
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,226,410$1,238,710▲ $12,300
Total Net Assets Fund Balance$1,226,410$1,238,710▲ $12,300
Total Liabilities and Net Assets / Fund Balance$1,228,081$1,242,992▲ $14,911

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,667$65,314$81,981
Land$15,000-$15,000
Equipment$0$7,589$7,589
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

Board Members and Trustees

NameTitle
Susannah MillerPresident
Matt McCannVice President
Bart GriffithDirector
Chris GeorgeDirector
Harold FullerDirector
Kayla SiefkasDirector
Kelly CurnesDirector
Randy BarnardDirector
Colton SiefkasDirector (11/24)
John SiefkasFormer Director (10/24)
John CarsonSecretary
Dale EscherTreasurer
Tom CarsonVoting Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$8,496
Program Service Revenue
$26,290
Investment Income
$29,128
Other Revenue
$17,250
Change in Net Assets
$12,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,554
Salaries, Compensation, and Employee Benefits$32,091
Grants and Similar Amounts Paid$3,219
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$28,849
Payments to Affiliates$0$0$0$12,848
Office Expenses$0$0$0$8,493
Travel$0$0$0$3,539
Conferences and Meetings$0$0$0$2,487
Payroll Taxes$0$0$0$2,315
Grants to Domestic Orgs$0--$1,719
Grants to Domestic Individuals$0--$1,500
Advertising$0$0$0$1,407
Other Employee Benefits$0$0$0$927
Fees for Services Accounting$0$0$0$834
Fees for Services Management$0$0$0$584
Depreciation Depletion$0$0$0$477
Other Expenses$0$0$0$235
Total Functional Expenses$0$0$0$68,864
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
42-0680725
Phone
6413426066
Address
2215 N Main St, Osceola, IA 50213
Doing Business As
Clarke County Farm Bureau

Signing Officer

Name
Susannah Miller
Title
President
Phone
6413426066
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Formed
1918
Legal Domicile
Ia
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
18

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 - Public Policy - The company is very active in their policy development and policy implementation activities. An opinionnaire is sent to approximately 170 members each year regarding local, state, and national issues. Proposed resolutions are formulated and presented at a board meeting, and thoroughly debated and amended. Adopted resolutions are then supported by the voting delegate at the state policy conference. The companys board and members then support local and state policy by contacting representatives and lawmakers. The company hosts legislative forum meetings every month to stay in touch with lawmakers. The companys board members attend meetings held at the Capitol to support Farm Bureau policy. The company meets national representatives to discuss national issues at a regional board meeting.

Other

Part III, Line 4b - Ag Education - The company is a strong supporter of agricultural education. The company has worked very hard at keeping agricultural education in the local schools and continues to invite local and state commodity groups to be a part of our educational journey. The company provides teachers at four local schools with agriculture information and material to incorporate in their classes. The company awarded four high school seniors with scholarships to further their education. The company continues to lead programs like Ag in the Park, Clarke Elementary Ag Club, Cattle Camp and 3rd Grade Field Day. Ag in the Classroom involvement is at an all-time high for school districts in Clarke County. The company also partners diligently with local FFA chapters to host Ag Day events at both schools for maximum agriculture exposure.

Other

Part III, Line 4c - Public Relations - Donations were made to the following: two local FFA chapters, Mike Van Ahn Memorial Fishing Derby, the Iowa FFA Association, the Clarke County Fair, Clarke and Murray school districts and food banks in the county.

Pt VI, Line 2

John Siefkas, Colton Siefkas, and Kayla Siefkas have a family relationship. Tom Carson and John Carson have a family relationship.

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/MissionDesc0To create a vibrant future for agriculture, farm families and their communities.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Susannah Miller
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IRS990/ProgSrvcAccomActy2Grp/Desc0See Schedule O.
IRS990/ProgSrvcAccomActy3Grp/Desc0See Schedule O.
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
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.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt024600
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07589
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1995176
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FBL Deferred Annuity Investment
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CFBRDT, LLC
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IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
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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IRS990/ScheduleORequiredInd0true
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 - Public Policy - The company is very active in their policy development and policy implementation activities. An opinionnaire is sent to approximately 170 members each year regarding local, state, and national issues. Proposed resolutions are formulated and presented at a board meeting, and thoroughly debated and amended. Adopted resolutions are then supported by the voting delegate at the state policy conference. The companys board and members then support local and state policy by contacting representatives and lawmakers. The company hosts legislative forum meetings every month to stay in touch with lawmakers. The companys board members attend meetings held at the Capitol to support Farm Bureau policy. The company meets national representatives to discuss national issues at a regional board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Part III, Line 4b - Ag Education - The company is a strong supporter of agricultural education. The company has worked very hard at keeping agricultural education in the local schools and continues to invite local and state commodity groups to be a part of our educational journey. The company provides teachers at four local schools with agriculture information and material to incorporate in their classes. The company awarded four high school seniors with scholarships to further their education. The company continues to lead programs like Ag in the Park, Clarke Elementary Ag Club, Cattle Camp and 3rd Grade Field Day. Ag in the Classroom involvement is at an all-time high for school districts in Clarke County. The company also partners diligently with local FFA chapters to host Ag Day events at both schools for maximum agriculture exposure.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Part III, Line 4c - Public Relations - Donations were made to the following: two local FFA chapters, Mike Van Ahn Memorial Fishing Derby, the Iowa FFA Association, the Clarke County Fair, Clarke and Murray school districts and food banks in the county.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9John Siefkas, Colton Siefkas, and Kayla Siefkas have a family relationship. Tom Carson and John Carson have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 2
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