Civic Intelligence

Iowa Farm Bureau Federation

EIN 42-0680726 • 501(c)5 • Oskaloosa, IA

Profile

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

214 N G StreetOskaloosa, IA 52577

n/A

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

0.02x

Higher debt load relative to revenue than 56% of similar nonprofits.

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

Net Margin

23rd percentile

-2.1%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

23rd percentile

$483

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

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

Asset Growth

32nd percentile

1.1%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

30th percentile

0.5%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Up

$1,538,016

Up $17,043 (+1.1%) from 2023

Liabilities

Down

$3,590

Down $19 (-0.5%) from 2023

Net Assets

Up

$1,534,426

Up $17,062 (+1.1%) from 2023

Revenue

Up

$148,918

Up $753 (+0.5%) from 2023

Expenses

Up

$152,016

Up $860 (+0.6%) from 2023

Net Income

Down

-$3,098

Down $107 (-3.6%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $440,339Liabilities 2011: $2,4282011Assets 2012: $459,977Liabilities 2012: $2,3352012Assets 2013: $479,667Liabilities 2013: $2,9872013Assets 2014: $482,093Liabilities 2014: $3,1302014Assets 2015: $480,626Liabilities 2015: $3,3442015Assets 2016: $488,138Liabilities 2016: $3,3852016Assets 2017: $480,785Liabilities 2017: $2,2842017Assets 2018: $473,444Liabilities 2018: $3,6232018Assets 2019: $489,165Liabilities 2019: $2,6112019Assets 2020: $521,245Liabilities 2020: $2,510Net Assets 2020: $518,7352020Assets 2021: $539,723Liabilities 2021: $3,453Net Assets 2021: $536,2702021Assets 2022: $1,514,732Liabilities 2022: $3,797Net Assets 2022: $1,510,9352022Assets 2023: $1,520,973Liabilities 2023: $3,609Net Assets 2023: $1,517,3642023Assets 2024: $1,538,016Liabilities 2024: $3,590Net Assets 2024: $1,534,4262024

Highlighted filing

2024

Assets$1,538,016
Liabilities$3,590
Net Assets$1,534,426

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $135,876Expenses 2011: $120,646Net Income 2011: $15,2302011Revenue 2012: $123,846Expenses 2012: $109,399Net Income 2012: $14,4472012Revenue 2013: $132,852Expenses 2013: $114,099Net Income 2013: $18,7532013Revenue 2014: $131,729Expenses 2014: $126,058Net Income 2014: $5,6712014Revenue 2015: $125,875Expenses 2015: $121,630Net Income 2015: $4,2452015Revenue 2016: $127,938Expenses 2016: $122,072Net Income 2016: $5,8662016Revenue 2017: $125,940Expenses 2017: $143,585Net Income 2017: -$17,6452017Revenue 2018: $129,940Expenses 2018: $124,946Net Income 2018: $4,9942018Revenue 2019: $125,805Expenses 2019: $123,758Net Income 2019: $2,0472019Revenue 2020: $129,025Expenses 2020: $108,554Net Income 2020: $20,4712020Revenue 2021: $141,462Expenses 2021: $115,429Net Income 2021: $26,0332021Revenue 2022: $1,133,939Expenses 2022: $130,620Net Income 2022: $1,003,3192022Revenue 2023: $148,165Expenses 2023: $151,156Net Income 2023: -$2,9912023Revenue 2024: $148,918Expenses 2024: $152,016Net Income 2024: -$3,0982024

Highlighted filing

2024

Revenue$148,918
Expenses$152,016
Net Income-$3,098

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.53$0.15$0.15$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.15$0.15$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$1.13$0.13$1.00
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.14$0.12$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.13$0.11$0.02
2019Summary only. Only limited summary data is available for this year.$0.49$0.00$0.13$0.12$0.00
2018Summary only. Only limited summary data is available for this year.$0.47$0.00$0.13$0.12$0.00
2017Summary only. Only limited summary data is available for this year.$0.48$0.00$0.13$0.14$0.02
2016Summary only. Only limited summary data is available for this year.$0.49$0.00$0.13$0.12$0.01
2015Summary only. Only limited summary data is available for this year.$0.48$0.00$0.13$0.12$0.00
2014Summary only. Only limited summary data is available for this year.$0.48$0.00$0.13$0.13$0.01
2013Summary only. Only limited summary data is available for this year.$0.48$0.00$0.13$0.11$0.02
2012Summary only. Only limited summary data is available for this year.$0.46$0.00$0.12$0.11$0.01
2011Summary only. Only limited summary data is available for this year.$0.44$0.00$0.14$0.12$0.02
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
$354,304
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,293,258$1,292,149▼ $1,109
Investments in Publicly Traded Securities$163,963$162,970▼ $993
Savings and Temporary Cash Investments$45,680$67,593▲ $21,913
Land, Buildings, and Equipment, Net$13,554$11,069▼ $2,485
Accounts Receivable$3,895$3,612▼ $283
Prepaid Expenses and Deferred Charges$573$573→ $0
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$1,520,973$1,538,016▲ $17,043
Liabilities
Accounts Payable and Accrued Expenses$3,609$3,590▼ $19
Total Liabilities$3,609$3,590▼ $19
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,517,364$1,534,426▲ $17,062
Total Net Assets Fund Balance$1,517,364$1,534,426▲ $17,062
Total Liabilities and Net Assets / Fund Balance$1,520,973$1,538,016▲ $17,043

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,069$6,682$17,751
Land$0--
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
Stacy BoenderDirector$483$483
Jerry RempeDirector$152$152
Robert Van WykSecretary$140$140
Jerry DeBruinDirector$113$113
Neila BranderhorstVice President$100$100
Hannah KoellnerDirector$100$100
Carrie McCloudTreasurer$90$90
Aaron HinnahDirector$40$40
Jacob TaylorDirector$40$40
Joshua VanZeeDirector$40$40
Joy VanWyngardenDirector$40$40

Board Members and Trustees

NameTitle
Sherwin PlatePresident
Clayton HesterDirector
Eric SandersDirector
Kristin PlateDirector
Lucas DeBruinDirector
Mary Beth JacksonDirector
Sara SimsDirector
Larrisa SchippersDirector (11/24)
Jake DeBruinFormer Director (10/24)
Mike JacksonVoting Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$27,055
Program Service Revenue
$73,280
Investment Income
$32,131
Other Revenue
$16,452
All Other Contributions
$2,400
Change in Net Assets
$-3,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,882
Salaries, Compensation, and Employee Benefits$42,754
Grants and Similar Amounts Paid$8,380
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$0$0$0$40,304
Other Salaries and Wages$0$0$0$38,338
Conferences and Meetings$0$0$0$14,548
Office Expenses$0$0$0$11,119
Occupancy$0$0$0$10,251
Grants to Domestic Orgs$0--$5,630
Advertising$0$0$0$4,762
Travel$0$0$0$3,902
Payroll Taxes$0$0$0$3,017
Grants to Domestic Individuals$0--$2,750
Depreciation Depletion$0$0$0$2,485
Fees for Services Accounting$0$0$0$2,082
Fees for Services Management$0$0$0$1,832
Fees for Service Investment Mgmnt Fees$0$0$0$1,607
Current Officers, Directors, Trustees, and Key Employees$0$0$0$1,338
Insurance$0$0$0$1,167
Other Expenses$0$0$0$699
Other Employee Benefits$0$0$0$61
Total Functional Expenses$0$0$0$152,016
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
42-0680726
Phone
6416733478
Address
214 N G Street, Oskaloosa, IA 52577
Doing Business As
Mahaska County Farm Bureau

Signing Officer

Name
Sherwin Plate
Title
President
Phone
6416733478
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Formed
1917
Legal Domicile
Ia
Voting Board Members
20
Independent Board Members
20
Employees
2
Volunteers
39

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 - Mahaska 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. We also collect input from members at the annual Sweet Corn Serenade, where the topics are discussed with board members in the Farm Bureau Park. We hold a meeting to discuss the results of that opinionnaire. From this input, our resolutions are created. These resolutions are then shared with the membership through the Spokesman and email.

Other

Part III, Line 4b - Ag Promotion - Mahaska County has been very active in promoting agriculture. We have been a long-time sponsor of the youth exhibitor dinner at the county fair. Volunteers promote and serve dinner at the fair. We purchase livestock at the fair to support the youth. We are the sole sponsor of the broiler chicken project. We are promoters of the Governors Steer Show. We also sponsored the Bacon Buddies Pig Show during the fair. We sponsored the supreme showmanship competition. Mahaska County Farm Bureau sponsors the Sweet Corn Serenade. We support the youth at the fair by purchasing livestock at the fair auction. Mahaska County works with the local radio station during Ag Week for pointed promotions. We support county proms, shooting sports, and other fundraisers.

Other

Part III, Line 4c - Ag in the Classroom - Mahaska County has an Ag in the Classroom Coordinator that visits the 3rd grade classrooms once a month during the school year. We also do video farm chats with the classrooms. We hold an Ag Day at the fairgrounds at the end of the school year with several agricultural presentations on various topics. We have started many little farm hands with many stations for simulating farming that children go through and plant the crop, then harvest the crop for a learning experience.

Pt VI, Line 2

Sherwin Plate and Kristin Plate have a family relationship. Mike Jackson and Mary Beth Jackson have a family relationship. Eric Sanders and Sara Sims 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/Form990PartVIISectionAGrp/PersonNm0Sherwin Plate
IRS990/Form990PartVIISectionAGrp/PersonNm1Neila Branderhorst
IRS990/Form990PartVIISectionAGrp/PersonNm2Robert Van Wyk
IRS990/Form990PartVIISectionAGrp/PersonNm3Carrie McCloud
IRS990/Form990PartVIISectionAGrp/PersonNm4Mike Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm5Stacy Boender
IRS990/Form990PartVIISectionAGrp/PersonNm6Jerry DeBruin
IRS990/Form990PartVIISectionAGrp/PersonNm7Lucas DeBruin
IRS990/Form990PartVIISectionAGrp/PersonNm8Clayton Hester
IRS990/Form990PartVIISectionAGrp/PersonNm9Aaron Hinnah
IRS990/Form990PartVIISectionAGrp/PersonNm10Mary Beth Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm11Hannah Koellner
IRS990/Form990PartVIISectionAGrp/PersonNm12Kristin Plate
IRS990/Form990PartVIISectionAGrp/PersonNm13Jerry Rempe
IRS990/Form990PartVIISectionAGrp/PersonNm14Eric Sanders
IRS990/Form990PartVIISectionAGrp/PersonNm15Larrisa Schippers
IRS990/Form990PartVIISectionAGrp/PersonNm16Sara Sims
IRS990/Form990PartVIISectionAGrp/PersonNm17Jacob Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm18Joy VanWyngarden
IRS990/Form990PartVIISectionAGrp/PersonNm19Joshua VanZee
IRS990/Form990PartVIISectionAGrp/PersonNm20Jake DeBruin
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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
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director (11/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Former Director (10/24)
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