Civic Intelligence

Iowa Farm Bureau Federation

EIN 42-0685013 • 501(c)5 • Tipton, IA

Profile

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

1327 Cedar StreetTipton, IA 52772

n/A

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.03x

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

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

Net Margin

9th percentile

-13%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

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

Asset Growth

24th percentile

-1.1%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

25th percentile

-1.0%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Down

$1,255,921

Down $13,632 (-1.1%) from 2023

Liabilities

Up

$3,205

Up $388 (+14%) from 2023

Net Assets

Down

$1,252,716

Down $14,020 (-1.1%) from 2023

Revenue

Down

$126,028

Down $1,294 (-1.0%) from 2023

Expenses

Down

$141,882

Down $8,937 (-5.9%) from 2023

Net Income

Up

-$15,854

Up $7,643 (+33%) 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: $226,058Liabilities 2011: $27,5472011Assets 2012: $221,659Liabilities 2012: $14,0562012Assets 2013: $222,779Liabilities 2013: $2,1392013Assets 2014: $240,471Liabilities 2014: $3,1012014Assets 2015: $252,675Liabilities 2015: $1,8122015Assets 2016: $272,690Liabilities 2016: $2,8352016Assets 2017: $283,058Liabilities 2017: $2,8082017Assets 2018: $287,079Liabilities 2018: $2,9022018Assets 2019: $287,603Liabilities 2019: $1,4902019Assets 2020: $295,022Liabilities 2020: $1,307Net Assets 2020: $293,7152020Assets 2021: $297,185Liabilities 2021: $3,059Net Assets 2021: $294,1262021Assets 2022: $1,292,914Liabilities 2022: $4,642Net Assets 2022: $1,288,2722022Assets 2023: $1,269,553Liabilities 2023: $2,817Net Assets 2023: $1,266,7362023Assets 2024: $1,255,921Liabilities 2024: $3,205Net Assets 2024: $1,252,7162024

Highlighted filing

2024

Assets$1,255,921
Liabilities$3,205
Net Assets$1,252,716

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $132,723Expenses 2011: $120,443Net Income 2011: $12,2802011Revenue 2012: $119,723Expenses 2012: $110,669Net Income 2012: $9,0542012Revenue 2013: $117,958Expenses 2013: $107,037Net Income 2013: $10,9212013Revenue 2014: $119,054Expenses 2014: $104,972Net Income 2014: $14,0822014Revenue 2015: $119,829Expenses 2015: $107,458Net Income 2015: $12,3712015Revenue 2016: $120,841Expenses 2016: $104,751Net Income 2016: $16,0902016Revenue 2017: $124,175Expenses 2017: $112,080Net Income 2017: $12,0952017Revenue 2018: $122,279Expenses 2018: $117,552Net Income 2018: $4,7272018Revenue 2019: $120,592Expenses 2019: $117,312Net Income 2019: $3,2802019Revenue 2020: $122,400Expenses 2020: $113,514Net Income 2020: $8,8862020Revenue 2021: $133,280Expenses 2021: $124,117Net Income 2021: $9,1632021Revenue 2022: $1,121,211Expenses 2022: $119,428Net Income 2022: $1,001,7832022Revenue 2023: $127,322Expenses 2023: $150,819Net Income 2023: -$23,4972023Revenue 2024: $126,028Expenses 2024: $141,882Net Income 2024: -$15,8542024

Highlighted filing

2024

Revenue$126,028
Expenses$141,882
Net Income-$15,854

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.25$0.13$0.14$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.13$0.15$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.12$0.12$1.00
2021Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.29$0.13$0.12$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.29$0.12$0.11$0.01
2019Summary only. Only limited summary data is available for this year.$0.29$0.00$0.12$0.12$0.00
2018Summary only. Only limited summary data is available for this year.$0.29$0.00$0.12$0.12$0.00
2017Summary only. Only limited summary data is available for this year.$0.28$0.00$0.12$0.11$0.01
2016Summary only. Only limited summary data is available for this year.$0.27$0.00$0.12$0.10$0.02
2015Summary only. Only limited summary data is available for this year.$0.25$0.00$0.12$0.11$0.01
2014Summary only. Only limited summary data is available for this year.$0.24$0.00$0.12$0.10$0.01
2013Summary only. Only limited summary data is available for this year.$0.22$0.00$0.12$0.11$0.01
2012Summary only. Only limited summary data is available for this year.$0.22$0.01$0.12$0.11$0.01
2011Summary only. Only limited summary data is available for this year.$0.23$0.03$0.13$0.12$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
$151,365
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$1,021,259$1,021,647▲ $388
Land, Buildings, and Equipment, Net$149,675$141,787▼ $7,888
Investments in Publicly Traded Securities$48,699$53,160▲ $4,461
Savings and Temporary Cash Investments$43,723$35,256▼ $8,467
Accounts Receivable$6,172$4,046▼ $2,126
Cash and Non-Interest-Bearing Accounts$25$25→ $0
Total Assets$1,269,553$1,255,921▼ $13,632
Liabilities
Accounts Payable and Accrued Expenses$2,817$3,205▲ $388
Total Liabilities$2,817$3,205▲ $388
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,266,736$1,252,716▼ $14,020
Total Net Assets Fund Balance$1,266,736$1,252,716▼ $14,020
Total Liabilities and Net Assets / Fund Balance$1,269,553$1,255,921▼ $13,632

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$96,958$175,566$272,524
Land$44,829-$44,829
Equipment$0$21,231$21,231
Other Securities$995,176--
Closely Held Equity Interests$236--

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
Darin AxlinePresident
Josh CristVice President
Brett SchieleDirector
Devon SchottDirector
Jacob BohlmannDirector
Mark FarringtonDirector
Mitchell SchroederDirector
Noah CoppessDirector
Nolan FordDirector
Scott MosierDirector
Lakaya TenleyDirector (11/24)
Kirk AndersonFormer Director (10/24)
Kaitlin WaltonSecretary
Dustin MarolfTreasurer
Amy GlickVoting Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$20,835
Program Service Revenue
$67,860
Investment Income
$29,859
Other Revenue
$7,474
All Other Contributions
$480
Change in Net Assets
$-15,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$76,795
Salaries, Compensation, and Employee Benefits$35,537
Grants and Similar Amounts Paid$29,550
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$0$0$0$33,176
Grants to Domestic Orgs$0--$26,550
Other Salaries and Wages$0$0$0$26,345
Office Expenses$0$0$0$17,399
Conferences and Meetings$0$0$0$7,932
Other Employee Benefits$0$0$0$7,073
Travel$0$0$0$4,249
Grants to Domestic Individuals$0--$3,000
Payroll Taxes$0$0$0$2,119
Fees for Services Accounting$0$0$0$1,758
Advertising$0$0$0$1,675
Fees for Services Management$0$0$0$1,508
Other Expenses$0$0$0$1,206
Depreciation Depletion$0$0$0$1,025
Insurance$0$0$0$720
Fees for Service Investment Mgmnt Fees$0$0$0$65
Total Functional Expenses$0$0$0$141,882
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cedar Couty Fair AssociationTipton, IA501(c)(3)General contribution$25,000
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
42-0685013
Phone
5638863109
Address
1327 Cedar Street, Tipton, IA 52772
Doing Business As
Cedar County Farm Bureau

Signing Officer

Name
Dustin Marolf
Title
Treasurer
Phone
5638863109
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Formed
1917
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
2
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 - Public Policy - The company influenced Public Policy affecting their members. Members surfaced issues of concern to their businesses and communities, and prioritized issues raised by other members. The board distributed an opinionnaire to poll members about priority issues and reviewed the results of that poll before drafting policy statements. The companys Voting Delegate participated in a statewide conference to debate, draft policy statements, and adopt final policy positions.

Other

Part III, Line 4b - Legislative Influence - The company influenced elected officials at the local, state, and national levels on behalf of their members. Their board met with county supervisors to discuss local budget priorities. Leaders met with state senators and representatives before the session to discuss legislative priorities, and during the session, both locally and at the Capitol, to emphasize positions on pending legislation. Leaders participated in meetings with members of Congress to advocate for members on national issues.

Other

Part III, Line 4c - Communications/Public Relations/Education - The company promoted agriculture to its members and the general public. They partnered with ISU Extension to deliver STEM-based programming about agricultural production to grade-school students in the county. They sponsored print advertising in local publications promoting agriculture-related events and agricultural production. Members submitted content for local publications, used their personal social media platforms to promote agriculture, and appeared in media coverage. The company awarded scholarships to students pursuing agriculture-related fields of study. They financially supported, and participated in, the local county fair.

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
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director (11/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Former 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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