Civic Intelligence

Iowa Farm Bureau Federation

EIN 42-0685003 • 501(c)5 • Manchester, IA

Profile

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

115 E Delaware StManchester, IA 52057

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

55th percentile

0.02x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

85th percentile

29%

Higher net margin than 85% of similar nonprofits.

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

Top Officer Pay

23rd percentile

$400

Higher top officer pay than 23% of similar nonprofits.

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

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

Asset Growth

47th percentile

4.6%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

79th percentile

18%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$1,663,637

Up $72,572 (+4.6%) from 2023

Liabilities

Down

$4,074

Down $1,214 (-23%) from 2023

Net Assets

Up

$1,659,563

Up $73,786 (+4.7%) from 2023

Revenue

Up

$196,967

Up $30,180 (+18%) from 2023

Expenses

Down

$139,712

Down $16,532 (-11%) from 2023

Net Income

Up

$57,255

Up $46,712 (+443%) 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: $390,921Liabilities 2011: $7642011Assets 2012: $425,851Liabilities 2012: $3,4272012Assets 2013: $406,995Liabilities 2013: $4,0292013Assets 2014: $433,868Liabilities 2014: $3,7722014Assets 2015: $458,055Liabilities 2015: $3,5222015Assets 2016: $481,221Liabilities 2016: $2,9462016Assets 2017: $501,127Liabilities 2017: $3,556Net Assets 2017: $497,5712017Assets 2018: $498,623Liabilities 2018: $3,3172018Assets 2019: $510,519Liabilities 2019: $1,934Net Assets 2019: $508,5852019Assets 2020: $528,239Liabilities 2020: $2,010Net Assets 2020: $526,2292020Assets 2021: $569,538Liabilities 2021: $1,380Net Assets 2021: $568,1582021Assets 2022: $1,535,921Liabilities 2022: $2,901Net Assets 2022: $1,533,0202022Assets 2023: $1,591,065Liabilities 2023: $5,288Net Assets 2023: $1,585,7772023Assets 2024: $1,663,637Liabilities 2024: $4,074Net Assets 2024: $1,659,5632024

Highlighted filing

2024

Assets$1,663,637
Liabilities$4,074
Net Assets$1,659,563

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $169,062Expenses 2011: $146,510Net Income 2011: $22,5522011Revenue 2012: $164,317Expenses 2012: $134,066Net Income 2012: $30,2512012Revenue 2013: $162,324Expenses 2013: $186,238Net Income 2013: -$23,9142013Revenue 2014: $164,701Expenses 2014: $138,534Net Income 2014: $26,1672014Revenue 2015: $168,933Expenses 2015: $143,497Net Income 2015: $25,4362015Revenue 2016: $166,067Expenses 2016: $143,338Net Income 2016: $22,7292016Revenue 2017: $144,600Expenses 2017: $128,314Net Income 2017: $16,2862017Revenue 2018: $165,112Expenses 2018: $163,036Net Income 2018: $2,0762018Revenue 2019: $141,131Expenses 2019: $134,418Net Income 2019: $6,7132019Revenue 2020: $146,054Expenses 2020: $139,205Net Income 2020: $6,8492020Revenue 2021: $197,258Expenses 2021: $137,494Net Income 2021: $59,7642021Revenue 2022: $1,168,985Expenses 2022: $163,771Net Income 2022: $1,005,2142022Revenue 2023: $166,787Expenses 2023: $156,244Net Income 2023: $10,5432023Revenue 2024: $196,967Expenses 2024: $139,712Net Income 2024: $57,2552024

Highlighted filing

2024

Revenue$196,967
Expenses$139,712
Net Income$57,255

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.00$1.66$0.20$0.14$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.01$1.59$0.17$0.16$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.53$1.17$0.16$1.01
2021Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.20$0.14$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.15$0.14$0.01
2019Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$0.14$0.13$0.01
2018Summary only. Only limited summary data is available for this year.$0.50$0.00$0.17$0.16$0.00
2017Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$0.14$0.13$0.02
2016Summary only. Only limited summary data is available for this year.$0.48$0.00$0.17$0.14$0.02
2015Summary only. Only limited summary data is available for this year.$0.46$0.00$0.17$0.14$0.03
2014Summary only. Only limited summary data is available for this year.$0.43$0.00$0.16$0.14$0.03
2013Summary only. Only limited summary data is available for this year.$0.41$0.00$0.16$0.19$0.02
2012Summary only. Only limited summary data is available for this year.$0.43$0.00$0.16$0.13$0.03
2011Summary only. Only limited summary data is available for this year.$0.39$0.00$0.17$0.15$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
$262,220
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$1,243,776$1,254,911▲ $11,135
Investments in Publicly Traded Securities$214,456$241,846▲ $27,390
Cash and Non-Interest-Bearing Accounts$67,458$106,078▲ $38,620
Land, Buildings, and Equipment, Net$56,778$52,195▼ $4,583
Accounts Receivable$6,444$6,682▲ $238
Savings and Temporary Cash Investments$2,153$1,925▼ $228
Total Assets$1,591,065$1,663,637▲ $72,572
Liabilities
Accounts Payable and Accrued Expenses$5,288$4,074▼ $1,214
Total Liabilities$5,288$4,074▼ $1,214
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,585,777$1,659,563▲ $73,786
Total Net Assets Fund Balance$1,585,777$1,659,563▲ $73,786
Total Liabilities and Net Assets / Fund Balance$1,591,065$1,663,637▲ $72,572

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,781$181,517$221,298
Equipment$586$16,640$17,226
Land$11,828-$11,828
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
Dan LahrSecretary$400$400

Board Members and Trustees

NameTitle
Denise BishopPresident
Nancy DunkelFormer Vice President (10/24)
Molly WegmannVice President
Alan AtwaterDirector
Bruce NiemanDirector
Dave KnolageDirector
Greg CarrollDirector
Jade SchneiderDirector
Joe KaferDirector
Kevin GlanzDirector
Mike RickerDirector
Todd BossDirector
Jason HoegerDirector (11/24)
Ben ZitelmanTreasurer
Ryan GibbsVoting Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$28,650
Program Service Revenue
$103,725
Investment Income
$49,710
Other Revenue
$14,882
Change in Net Assets
$57,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,012
Grants and Similar Amounts Paid$9,300
Salaries, Compensation, and Employee Benefits$400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$0$0$0$50,688
Fees for Services Other$0$0$0$31,686
Office Expenses$0$0$0$16,442
Travel$0$0$0$7,640
Grants to Domestic Individuals$0--$7,500
Conferences and Meetings$0$0$0$5,664
Fees for Services Accounting$0$0$0$2,554
Fees for Service Investment Mgmnt Fees$0$0$0$2,496
Fees for Services Management$0$0$0$2,304
Other Expenses$0$0$0$1,843
Grants to Domestic Orgs$0--$1,800
Advertising$0$0$0$1,665
Insurance$0$0$0$1,017
Depreciation Depletion$0$0$0$871
Current Officers, Directors, Trustees, and Key Employees$0$0$0$400
Total Functional Expenses$0$0$0$139,712
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
42-0685003
Phone
5639273815
Address
115 E Delaware St, Manchester, IA 52057
Doing Business As
Delaware County Farm Bureau

Signing Officer

Name
Denise Bishop
Title
President
Phone
5639273815
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Formed
1918
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

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 - Education - Have Ag in the Classroom Coordinator who travels to three schools in our county. She promotes agriculture in the classroom with programs and activities; costs cover materials. Gave scholarships to local seniors. Promoted and supported Boots in the Barn and Delaware County Economic Development Commission.

Other

Part III, Line 4b - Policy Development - Host two Legislative Coffees with our state legislators to discuss current issues, partnering with Delaware County Economic Development. Held two meetings with U.S. legislators representatives to keep informed on agricultural issues. Hosted a meeting with our county supervisors, engineer, and auditor to discuss local issues such as county budget, property tax, zoning, roads, and bridges.

Other

Part III, Line 4c - County Promotions - Held a Member Appreciation Event to promote county and state Farm Bureau, along with member benefits and community support. Sponsored Plantin Snack Sacks with local radio station KMCH, delivered snacks to farmers planting. Promoted our County Fair, sponsored a trophy, and supported the youth exhibits. Hosted and donated to the Del Co AG Golf Classic that raised money for food insecurity in Delaware County.

Form 990, Part IX, Line 11G

Contract labor 31686.

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/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Former Vice President (10/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Voting Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
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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/OtherSecuritiesGrp/BookValueAmt0259735
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1995176
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FBL Deferred Annuity
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CFBRDT, LLC
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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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