Civic Intelligence

Cass County Farm Bureau

EIN 42-0940593 • 501(c)5 • Atlantic, IA

Profile

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

1501 E 7th StreetAtlantic, IA 50022

n/A

Siviq Scores

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

Liabilities / Assets

47th percentile

0.01x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.09x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

15th percentile

-7.4%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

68th percentile

$335

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

$1M-$5M nonprofits • Source year 2021

Asset Growth

28th percentile

-0.1%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

75th percentile

15%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Down

$1,140,602

Down $1,401 (-0.1%) from 2023

Liabilities

Up

$5,811

Up $1,839 (+46%) from 2023

Net Assets

Down

$1,134,791

Down $3,240 (-0.3%) from 2023

Revenue

Up

$62,681

Up $8,091 (+15%) from 2023

Expenses

Up

$67,312

Up $3,820 (+6.0%) from 2023

Net Income

Up

-$4,631

Up $4,271 (+48%) 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: $152,177Liabilities 2011: $2,5502011Assets 2012: $158,313Liabilities 2012: $3,5132012Assets 2013: $165,101Liabilities 2013: $6052013Assets 2014: $171,556Liabilities 2014: $4,3662014Assets 2015: $175,441Liabilities 2015: $2,9602015Assets 2016: $175,865Liabilities 2016: $2,7992016Assets 2017: $172,081Liabilities 2017: $6,0752017Assets 2018: $168,725Liabilities 2018: $2,3812018Assets 2019: $154,864Liabilities 2019: $5,276Net Assets 2019: $149,5882019Assets 2020: $152,469Liabilities 2020: $2,238Net Assets 2020: $150,2312020Assets 2021: $154,590Liabilities 2021: $66Net Assets 2021: $154,5242021Assets 2022: $1,144,791Liabilities 2022: $4,946Net Assets 2022: $1,139,8452022Assets 2023: $1,142,003Liabilities 2023: $3,972Net Assets 2023: $1,138,0312023Assets 2024: $1,140,602Liabilities 2024: $5,811Net Assets 2024: $1,134,7912024

Highlighted filing

2024

Assets$1,140,602
Liabilities$5,811
Net Assets$1,134,791

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $74,263Expenses 2011: $64,775Net Income 2011: $9,4882011Revenue 2012: $70,383Expenses 2012: $65,286Net Income 2012: $5,0972012Revenue 2013: $77,144Expenses 2013: $71,680Net Income 2013: $5,4642013Revenue 2014: $70,305Expenses 2014: $72,907Net Income 2014: -$2,6022014Revenue 2015: $67,439Expenses 2015: $64,392Net Income 2015: $3,0472015Revenue 2016: $77,297Expenses 2016: $82,516Net Income 2016: -$5,2192016Revenue 2017: $69,710Expenses 2017: $73,370Net Income 2017: -$3,6602017Revenue 2018: $75,326Expenses 2018: $73,388Net Income 2018: $1,9382018Revenue 2019: $71,887Expenses 2019: $85,955Net Income 2019: -$14,0682019Revenue 2020: $67,666Expenses 2020: $64,455Net Income 2020: $3,2112020Revenue 2021: $92,240Expenses 2021: $67,172Net Income 2021: $25,0682021Revenue 2022: $1,052,659Expenses 2022: $58,479Net Income 2022: $994,1802022Revenue 2023: $54,590Expenses 2023: $63,492Net Income 2023: -$8,9022023Revenue 2024: $62,681Expenses 2024: $67,312Net Income 2024: -$4,6312024

Highlighted filing

2024

Revenue$62,681
Expenses$67,312
Net Income-$4,631

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.01$1.13$0.06$0.07$0.00
2023Summary only. Only limited summary data is available for this year.$1.14$0.00$1.14$0.05$0.06$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$1.05$0.06$0.99
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.09$0.07$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.07$0.06$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.15$0.07$0.09$0.01
2018Summary only. Only limited summary data is available for this year.$0.17$0.00$0.08$0.07$0.00
2017Summary only. Only limited summary data is available for this year.$0.17$0.01$0.07$0.07$0.00
2016Summary only. Only limited summary data is available for this year.$0.18$0.00$0.08$0.08$0.01
2015Summary only. Only limited summary data is available for this year.$0.18$0.00$0.07$0.06$0.00
2014Summary only. Only limited summary data is available for this year.$0.17$0.00$0.07$0.07$0.00
2013Summary only. Only limited summary data is available for this year.$0.17$0.00$0.08$0.07$0.01
2012Summary only. Only limited summary data is available for this year.$0.16$0.00$0.07$0.07$0.01
2011Summary only. Only limited summary data is available for this year.$0.15$0.00$0.07$0.06$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 28, 2023
Return Version
2022v5.0
Gross Receipts
$1,068,166
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$20,000$1,015,176▲ $995,176
Land, Buildings, and Equipment, Net$61,117$58,691▼ $2,426
Investments in Publicly Traded Securities$46,403$41,020▼ $5,383
Cash and Non-Interest-Bearing Accounts$20,002$22,914▲ $2,912
Savings and Temporary Cash Investments$5,004$5,011▲ $7
Accounts Receivable$2,065$1,979▼ $86
Total Assets$154,591$1,144,791▲ $990,200
Liabilities
Accounts Payable and Accrued Expenses$67$4,946▲ $4,879
Total Liabilities$67$4,946▲ $4,879
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$154,524$1,139,845▲ $985,321
Total Net Assets Fund Balance$154,524$1,139,845▲ $985,321
Total Liabilities and Net Assets / Fund Balance$154,591$1,144,791▲ $990,200

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,878$103,137$121,015
Land$40,813-$40,813
Equipment$0$11,971$11,971
Other Securities$995,176--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$0$995,176▲ $11,539-$1,006,715
Compensation and Service Providers

Employees

NameTitleOtherTotal
Joshua BierbaumVice President$85$85
Shane DeBordPresident$85$85
Stacie EukenDirector$85$85
Dan MehmenSecretary$83$83
Bernard BuboltzDirector$80$80

Board Members and Trustees

NameTitle
Brandon BuffingtonDirector
Jake SteinbeckDirector
Marlys BerryDirector
Christy CunninghamDirector (11/22)
Justin RetallicDirector (11/22)
Amber StenderFormer Director (10/22)
Steven WrightFormer Director (10/22)
Kate OlsonTreasurer
Brent BierbaumVoting Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$1,021,276
Program Service Revenue
$26,460
Investment Income
$3,532
Other Revenue
$1,391
All Other Contributions
$750
Change in Net Assets
$994,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,223
Grants and Similar Amounts Paid$3,838
Salaries, Compensation, and Employee Benefits$418
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$0$0$0$19,908
Payments to Affiliates$0$0$0$12,936
Office Expenses$0$0$0$8,382
Conferences and Meetings$0$0$0$5,281
Grants to Domestic Individuals$0--$3,000
Advertising$0$0$0$1,854
Travel$0$0$0$1,434
Grants to Domestic Orgs$0--$838
Fees for Services Accounting$0$0$0$688
Insurance$0$0$0$606
Fees for Services Management$0$0$0$588
Other Expenses$0$0$0$471
Current Officers, Directors, Trustees, and Key Employees$0$0$0$418
Depreciation Depletion$0$0$0$76
Fees for Service Investment Mgmnt Fees$0$0$0$50
Total Functional Expenses$0$0$0$58,479
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
42-0940593
Phone
7122432263
Address
1501 E 7th Street, Atlantic, IA 50022
Doing Business As
Cass County Farm Bureau

Signing Officer

Name
Shane DeBord
Title
President
Phone
7122432263
Signed
2023-04-28
Discuss with paid preparer
Yes

Organization Details

Formed
1918
Legal Domicile
Ia
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
19

Preparer

Firm
Iowa Farm Bureau Federation
Address
5400 University Ave, West Des Moines, IA 50266
Preparer
James Gardner
Phone
5152255400
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Any person may be a Farm Bureau member. All Farm Bureau members have the same vote and access to member benefits.

Pt VI, Line 7A

The Organization's members elect the Board of Directors each year at the annual meeting. In order to hold an officer position within Farm Bureau, the member must be actively engaged in farming, which must be his/her primary interest.

Pt VI, Line 7B

Decisions of the governing body subject to approval by members include setting annual membership dues and nominating voting delegates to the Iowa Farm Bureau Federation.

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 - A priority of our Organization is policy development and policy implementation that is relevant to our members and the agriculture community. During the year, members are asked to surface ideas important to them, business, and/or their rural community. They are also asked to complete a survey, sharing feedback of the topics that were submitted. These ideas a considered for future organizational policy. A committee reviews the information that is submitted, and all Farm Bureau members are invited to join in on the process further by discussing the topics and information with the committee at the Policy Development Meeting. The Voting Delegate representing the organization shares the policies and topics put together by their county at the state-wide policy development conference. State adopted policies are lobbied for with intent to be implemented as soon as possible. National adopted policies are presented at the American Farm Bureau Annual Meeting by the Iowa Voting Delegates. Members also meet with county personnel (Supervisors, Engineer, etc.) throughout the year to stay abreast of the issues the county is facing and encourage the elected officials to keep agriculture at front of mind when they are making decisions affecting our rural community.

Other

Part III, Line 4b - Agriculture Education/Ag in the Classroom - The County Farm Bureau has an employee that focuses a percentage of time on Ag in the Classroom programming and opportunities for the residents in Cass County. The county Farm Bureau keeps in communication with educators, FFA Advisors and schools, promoting resources and grant opportunities available to incorporate agriculture in their classrooms. The county Farm Bureau hosts an agriculture focused day for all Cass County 3rd graders. The county Farm Bureau plans and presents agriculture education programming in the elementary classrooms. This year the impact was 810 elementary students in the county. Book donations were made to the public and school libraries in the county. Library programs were hosted during the summer focused on the theme of the book that was donated. The County provides scholarships for graduating seniors and supports the 4-H, FFA and other youth programs in the county.

Other

Part III, Line 4c - Agriculture Promotions - The county Farm Bureau participated in and sponsored a variety of events and opportunities throughout the year to promote agriculture in our community. They make monetary donations to the food pantries in the county and host a coat/winter gear drive leading up to the winter months to be given to those in need. We celebrate National Ag Week during the month of March by hosting agriculture focused facts on our Facebook pages. The Organization partnered with local high school baseball & softball teams to provide chocolate milk after a sporting event, educating student athletes about the recovery drink. The county Farm Bureau also hosted Beef and Pork month promotions with the local grocery store and on social media. The county Farm Bureau hosts radio PSAs focusing on pertinent agriculture topics. We are involved in the Cass County Fair, providing monetary & event support. Cass County Farm Bureau supports financially, many events, educational programs and opportunities throughout the year.

Pt VI, Line 2

Brent Bierbaum and Josh Bierbaum have a family relationship. Stacie Euken and Shane DeBord have a family relationship.

Form 990, Part IX, Line 11G

Contracted services 19908.

Financial Statement Notes

Pt V, Line 4

The Board designated funds are invested in a diversified portolio that will provide a source of investment income to support the Organization's programs on a long-term basis.

Raw XML AppendixShowing 400 of 490 raw XML fields

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IRS990/Form990PartVIISectionAGrp/PersonNm3Kate Olson
IRS990/Form990PartVIISectionAGrp/PersonNm4Brent Bierbaum
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IRS990/Form990PartVIISectionAGrp/PersonNm6Amber Stender
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IRS990/Form990PartVIISectionAGrp/PersonNm8Bernard Buboltz
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IRS990/Form990PartVIISectionAGrp/PersonNm10Steven Wright
IRS990/Form990PartVIISectionAGrp/PersonNm11Jake Steinbeck
IRS990/Form990PartVIISectionAGrp/PersonNm12Justin Retallic
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Director (11/22)
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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 $124 or less in 2022. See Rev. Proc. 2021-45.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Board designated funds are invested in a diversified portolio that will provide a source of investment income to support the Organization's programs on a long-term basis.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Any person may be a Farm Bureau member. All Farm Bureau members have the same vote and access to member benefits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's members elect the Board of Directors each year at the annual meeting. In order to hold an officer position within Farm Bureau, the member must be actively engaged in farming, which must be his/her primary interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions of the governing body subject to approval by members include setting annual membership dues and nominating voting delegates to the Iowa Farm Bureau Federation.
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 - Policy Development - A priority of our Organization is policy development and policy implementation that is relevant to our members and the agriculture community. During the year, members are asked to surface ideas important to them, business, and/or their rural community. They are also asked to complete a survey, sharing feedback of the topics that were submitted. These ideas a considered for future organizational policy. A committee reviews the information that is submitted, and all Farm Bureau members are invited to join in on the process further by discussing the topics and information with the committee at the Policy Development Meeting. The Voting Delegate representing the organization shares the policies and topics put together by their county at the state-wide policy development conference. State adopted policies are lobbied for with intent to be implemented as soon as possible. National adopted policies are presented at the American Farm Bureau Annual Meeting by the Iowa Voting Delegates. Members also meet with county personnel (Supervisors, Engineer, etc.) throughout the year to stay abreast of the issues the county is facing and encourage the elected officials to keep agriculture at front of mind when they are making decisions affecting our rural community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Part III, Line 4b - Agriculture Education/Ag in the Classroom - The County Farm Bureau has an employee that focuses a percentage of time on Ag in the Classroom programming and opportunities for the residents in Cass County. The county Farm Bureau keeps in communication with educators, FFA Advisors and schools, promoting resources and grant opportunities available to incorporate agriculture in their classrooms. The county Farm Bureau hosts an agriculture focused day for all Cass County 3rd graders. The county Farm Bureau plans and presents agriculture education programming in the elementary classrooms. This year the impact was 810 elementary students in the county. Book donations were made to the public and school libraries in the county. Library programs were hosted during the summer focused on the theme of the book that was donated. The County provides scholarships for graduating seniors and supports the 4-H, FFA and other youth programs in the county.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Part III, Line 4c - Agriculture Promotions - The county Farm Bureau participated in and sponsored a variety of events and opportunities throughout the year to promote agriculture in our community. They make monetary donations to the food pantries in the county and host a coat/winter gear drive leading up to the winter months to be given to those in need. We celebrate National Ag Week during the month of March by hosting agriculture focused facts on our Facebook pages. The Organization partnered with local high school baseball & softball teams to provide chocolate milk after a sporting event, educating student athletes about the recovery drink. The county Farm Bureau also hosted Beef and Pork month promotions with the local grocery store and on social media. The county Farm Bureau hosts radio PSAs focusing on pertinent agriculture topics. We are involved in the Cass County Fair, providing monetary & event support. Cass County Farm Bureau supports financially, many events, educational programs and opportunities throughout the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Brent Bierbaum and Josh Bierbaum have a family relationship. Stacie Euken and Shane DeBord have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Contracted services 19908.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other

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