Civic Intelligence

Iowa Farm Bureau Federation

EIN 42-0680728 • 501(c)5 • Pocahontas, IA

Profile

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

PO Box 158 100 E Elm AvePocahontas, IA 50574

n/A

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.02x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

88th percentile

32%

Higher net margin than 88% of similar nonprofits.

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

Top Officer Pay

22nd percentile

$143

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

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

Asset Growth

37th percentile

2.3%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

43rd percentile

4.2%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Up

$1,246,932

Up $27,568 (+2.3%) from 2023

Liabilities

Down

$1,907

Down $353 (-16%) from 2023

Net Assets

Up

$1,245,025

Up $27,921 (+2.3%) from 2023

Revenue

Up

$76,443

Up $3,075 (+4.2%) from 2023

Expenses

Up

$52,148

Up $292 (+0.6%) from 2023

Net Income

Up

$24,295

Up $2,783 (+13%) 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: $100,210Liabilities 2011: $3562011Assets 2012: $100,627Liabilities 2012: $1,2042012Assets 2013: $107,055Liabilities 2013: $1,2372013Assets 2014: $113,384Liabilities 2014: $1,5372014Assets 2015: $121,769Liabilities 2015: $1,1452015Assets 2016: $129,649Liabilities 2016: $1,3292016Assets 2017: $141,613Liabilities 2017: $7552017Assets 2018: $145,964Liabilities 2018: $8962018Assets 2019: $161,286Liabilities 2019: $7922019Assets 2020: $175,135Liabilities 2020: $681Net Assets 2020: $174,4542020Assets 2021: $188,948Liabilities 2021: $363Net Assets 2021: $188,5852021Assets 2022: $1,192,804Liabilities 2022: $2,599Net Assets 2022: $1,190,2052022Assets 2023: $1,219,364Liabilities 2023: $2,260Net Assets 2023: $1,217,1042023Assets 2024: $1,246,932Liabilities 2024: $1,907Net Assets 2024: $1,245,0252024

Highlighted filing

2024

Assets$1,246,932
Liabilities$1,907
Net Assets$1,245,025

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $66,993Expenses 2011: $60,778Net Income 2011: $6,2152011Revenue 2012: $61,563Expenses 2012: $61,994Net Income 2012: -$4312012Revenue 2013: $62,916Expenses 2013: $56,521Net Income 2013: $6,3952013Revenue 2014: $58,927Expenses 2014: $52,898Net Income 2014: $6,0292014Revenue 2015: $60,776Expenses 2015: $51,999Net Income 2015: $8,7772015Revenue 2016: $63,627Expenses 2016: $55,931Net Income 2016: $7,6962016Revenue 2017: $69,162Expenses 2017: $56,995Net Income 2017: $12,1672017Revenue 2018: $69,611Expenses 2018: $64,107Net Income 2018: $5,5042018Revenue 2019: $68,088Expenses 2019: $54,659Net Income 2019: $13,4292019Revenue 2020: $66,541Expenses 2020: $55,449Net Income 2020: $11,0922020Revenue 2021: $71,801Expenses 2021: $60,694Net Income 2021: $11,1072021Revenue 2022: $1,066,093Expenses 2022: $55,559Net Income 2022: $1,010,5342022Revenue 2023: $73,368Expenses 2023: $51,856Net Income 2023: $21,5122023Revenue 2024: $76,443Expenses 2024: $52,148Net Income 2024: $24,2952024

Highlighted filing

2024

Revenue$76,443
Expenses$52,148
Net Income$24,295

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$0.08$0.05$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$0.07$0.05$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$1.07$0.06$1.01
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.07$0.06$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$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$0.05$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.$0.14$0.00$0.07$0.06$0.01
2016Summary only. Only limited summary data is available for this year.$0.13$0.00$0.06$0.06$0.01
2015Summary only. Only limited summary data is available for this year.$0.12$0.00$0.06$0.05$0.01
2014Summary only. Only limited summary data is available for this year.$0.11$0.00$0.06$0.05$0.01
2013Summary only. Only limited summary data is available for this year.$0.11$0.00$0.06$0.06$0.01
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.06$0.06$0.00
2011Summary only. Only limited summary data is available for this year.$0.10$0.00$0.07$0.06$0.01
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
$76,443
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$1,157,270$1,189,450▲ $32,180
Investments in Publicly Traded Securities$27,006$33,690▲ $6,684
Savings and Temporary Cash Investments$33,997$21,467▼ $12,530
Accounts Receivable$1,091$2,325▲ $1,234
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,219,364$1,246,932▲ $27,568
Liabilities
Accounts Payable and Accrued Expenses$2,260$1,907▼ $353
Total Liabilities$2,260$1,907▼ $353
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,217,104$1,245,025▲ $27,921
Total Net Assets Fund Balance$1,217,104$1,245,025▲ $27,921
Total Liabilities and Net Assets / Fund Balance$1,219,364$1,246,932▲ $27,568

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$2,500$2,500
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-$995,176▲ $11,539-$1,006,715
Compensation and Service Providers

Employees

NameTitleOtherTotal
Bruce ArnoldTreasurer$143$143
Brian DreithFormer Voting Delegate (10/24)$48$48
Michelle LamphierPresident$48$48
Sarah JanssenSecretary$48$48
Beth ButcherDirector$48$48
Brent WellsDirector$48$48
Dean EkstrandDirector$48$48
Shane HammenDirector$48$48
Todd KraftDirector$48$48
John SobotkaVoting Delegate$45$45

Board Members and Trustees

NameTitle
Brad CookVice President
Jamie StoulilDirector
Amber PetersonDirector (11/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$11,068
Program Service Revenue
$30,816
Investment Income
$34,259
Other Revenue
$300
Change in Net Assets
$24,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,547
Salaries, Compensation, and Employee Benefits$11,551
Grants and Similar Amounts Paid$9,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$0$0$0$14,124
Other Salaries and Wages$0$0$0$9,971
Grants to Domestic Orgs$0--$7,050
Conferences and Meetings$0$0$0$4,744
Office Expenses$0$0$0$2,741
Fees for Services Other$0$0$0$2,271
Grants to Domestic Individuals$0--$2,000
Travel$0$0$0$1,638
Advertising$0$0$0$1,256
Fees for Services Accounting$0$0$0$892
Payroll Taxes$0$0$0$832
Insurance$0$0$0$683
Fees for Services Management$0$0$0$642
Current Officers, Directors, Trustees, and Key Employees$0$0$0$572
Other Expenses$0$0$0$515
Other Employee Benefits$0$0$0$176
Occupancy$0$0$0$1
Total Functional Expenses$0$0$0$52,148
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pocahontas County Fair AssociationPocahontas, IAN/aGeneral contribution$5,500
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
42-0680728
Phone
7123353223
Address
PO Box 158 100 E Elm Ave, Pocahontas, IA 50574
Doing Business As
Pocahontas County Farm Bureau

Signing Officer

Name
Bruce Arnold
Title
Treasurer
Phone
7123353223
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Lamphier
Formed
1918
Legal Domicile
Ia
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
17

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 - Promoted the issue surfacing and issue prioritization process by getting grassroots members to participate through electronic surveys. Board members used member input to develop policy positions, followed by the organizations Voting Delegate representing the County Farm Bureaus policy position at the Summer Policy Adoption Conference. Volunteers met with elected officials at the state, national, and local level to promote agriculture and advocate for the advancement of issues important to members. The board met with the County Board of Supervisors and other local officials to discuss the importance of agriculture and improving the condition of the county. Members educated and advocated Farm Bureau policy to the County Board of Supervisors. Board Members responded to call-to-action email requests encouraging the advancement of member policy to their legislators. Volunteers attend a Day at the Capitol to meet lawmakers and keep member policy a priority.

Other

Part III, Line 4b - Education - Promoted scholarship opportunities for members, awarding scholarships to high school seniors. Promoted resources and grant opportunities to local teachers. The county advertised or sponsored members to attend various Iowa Farm Bureau conferences. Advocated for attendance at the Young Farmer Conference to engage the next generation in leadership development, educational opportunities, and involvement in our policy process. The county has an Agriculture in the Classroom (AITC) program, where students from local schools and libraries participated. The countys Agriculture in the Classroom Coordinator reached students across the countys schools, providing hands-on lessons in each participating classroom. Participated in monthly educational activities such as Beef Month in May. The organization actively promoted educational opportunities and conferences in the surrounding area through a weekly newspaper and on social media. Board member volunteers provided lessons to 4th grade students on the importance and impact of agriculture in Pocahontas County. Engaged in a water quality and testing program partnership with the local FFA chapter.

Other

Part III, Line 4c - Public Relations - Organized a promotion to support local food pantries. Donated supplies and volunteer time serving a meal to the county fairgoers and participants. Sponsored harvest bag program with partnerships with a local food industry and farmer cooperatives, reaching area farmers and field workers with meals during the busy season. Sponsored local radio advertisements to engage the public in agriculture and to encourage the support of agricultural production. Used print media and social media to advertise National Ag Week to the public. Members sponsored and conducted the Agriculture Trivia contest during a basketball game halftime at competing schools within the county and sponsored popcorn for the school booster club. Sponsored wood chips to county fair participants and donated towards new gates for livestock showmanship participants. A tractor pull contest was held, providing medals for different age group winners, impacting 70 families.

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/PersonNm3Bruce Arnold
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Voting Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt5Former Voting Delegate (10/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director (11/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
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IRS990/ProgSrvcAccomActy2Grp/Desc0See Schedule O.
IRS990/ProgSrvcAccomActy3Grp/Desc0See Schedule O.
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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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 4
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General contribution
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Pocahontas County Fair Association
IRS990ScheduleI/RecipientTable/RecipientEIN0421181887
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 16
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grant requests are accepted from non-profit organizations that are aligned with the mission and goals of the Pocahontas County Farm Bureau. Disbursements of funds is approved by the Board of Directors. Monitoring of awarded grants may include one or more of the following: a site visit to grant recipient, phone contact or file notes.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
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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 - Public Policy - Promoted the issue surfacing and issue prioritization process by getting grassroots members to participate through electronic surveys. Board members used member input to develop policy positions, followed by the organizations Voting Delegate representing the County Farm Bureaus policy position at the Summer Policy Adoption Conference. Volunteers met with elected officials at the state, national, and local level to promote agriculture and advocate for the advancement of issues important to members. The board met with the County Board of Supervisors and other local officials to discuss the importance of agriculture and improving the condition of the county. Members educated and advocated Farm Bureau policy to the County Board of Supervisors. Board Members responded to call-to-action email requests encouraging the advancement of member policy to their legislators. Volunteers attend a Day at the Capitol to meet lawmakers and keep member policy a priority.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Part III, Line 4b - Education - Promoted scholarship opportunities for members, awarding scholarships to high school seniors. Promoted resources and grant opportunities to local teachers. The county advertised or sponsored members to attend various Iowa Farm Bureau conferences. Advocated for attendance at the Young Farmer Conference to engage the next generation in leadership development, educational opportunities, and involvement in our policy process. The county has an Agriculture in the Classroom (AITC) program, where students from local schools and libraries participated. The countys Agriculture in the Classroom Coordinator reached students across the countys schools, providing hands-on lessons in each participating classroom. Participated in monthly educational activities such as Beef Month in May. The organization actively promoted educational opportunities and conferences in the surrounding area through a weekly newspaper and on social media. Board member volunteers provided lessons to 4th grade students on the importance and impact of agriculture in Pocahontas County. Engaged in a water quality and testing program partnership with the local FFA chapter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Part III, Line 4c - Public Relations - Organized a promotion to support local food pantries. Donated supplies and volunteer time serving a meal to the county fairgoers and participants. Sponsored harvest bag program with partnerships with a local food industry and farmer cooperatives, reaching area farmers and field workers with meals during the busy season. Sponsored local radio advertisements to engage the public in agriculture and to encourage the support of agricultural production. Used print media and social media to advertise National Ag Week to the public. Members sponsored and conducted the Agriculture Trivia contest during a basketball game halftime at competing schools within the county and sponsored popcorn for the school booster club. Sponsored wood chips to county fair participants and donated towards new gates for livestock showmanship participants. A tractor pull contest was held, providing medals for different age group winners, impacting 70 families.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a

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