Civic Intelligence

Cass County Farm Bureau

EIN 45-0231710 • 501(c)5 • Casselton, ND

Profile

AGRICULTURAL ASSOCIATION

PO Box 914Casselton, ND 58012
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

19th percentile

-14%

Faster asset growth than 19% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

28th percentile

-5.8%

Faster revenue growth than 28% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$205,597

Down $22,734 (-10.0%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$205,597

Down $22,734 (-10.0%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin13th percentile

Revenue

Down

$88,594

Down $10,352 (-10%) from 2024

Expenses

Down

$111,328

Down $34,109 (-23%) from 2024

Net Income

Up

-$22,734

Up $23,757 (+51%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$400K$300K$200K$100K$0Assets 2011: $344,149Liabilities 2011: $02011Assets 2012: $307,354Liabilities 2012: $02012Assets 2013: $287,388Liabilities 2013: $02013Assets 2014: $271,158Liabilities 2014: $02014Assets 2015: $252,251Liabilities 2015: $02015Assets 2016: $251,935Liabilities 2016: $02016Assets 2017: $226,809Liabilities 2017: $02017Assets 2018: $228,622Liabilities 2018: $02018Assets 2019: $204,574Liabilities 2019: $02019Assets 2020: $248,074Liabilities 2020: $0Net Assets 2020: $248,0742020Assets 2021: $270,195Liabilities 2021: $0Net Assets 2021: $270,1952021Assets 2022: $277,374Liabilities 2022: $0Net Assets 2022: $277,3742022Assets 2023: $278,857Liabilities 2023: $0Net Assets 2023: $278,8572023Assets 2024: $228,331Liabilities 2024: $0Net Assets 2024: $228,3312024Assets 2025: $205,597Liabilities 2025: $0Net Assets 2025: $205,5972025

Highlighted filing

2025

Assets$205,597
Liabilities$0
Net Assets$205,597
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $83,102Expenses 2011: $69,611Net Income 2011: $13,4912011Revenue 2012: $55,708Expenses 2012: $92,503Net Income 2012: -$36,7952012Revenue 2013: $73,208Expenses 2013: $93,174Net Income 2013: -$19,9662013Revenue 2014: $76,195Expenses 2014: $92,425Net Income 2014: -$16,2302014Revenue 2015: $72,047Expenses 2015: $90,954Net Income 2015: -$18,9072015Revenue 2016: $76,084Expenses 2016: $76,400Net Income 2016: -$3162016Revenue 2017: $78,661Expenses 2017: $103,787Net Income 2017: -$25,1262017Revenue 2018: $82,737Expenses 2018: $80,924Net Income 2018: $1,8132018Revenue 2019: $86,079Expenses 2019: $110,127Net Income 2019: -$24,0482019Revenue 2020: $94,650Expenses 2020: $51,150Net Income 2020: $43,5002020Revenue 2021: $97,577Expenses 2021: $75,456Net Income 2021: $22,1212021Revenue 2022: $94,764Expenses 2022: $87,585Net Income 2022: $7,1792022Revenue 2023: $99,768Expenses 2023: $95,843Net Income 2023: $3,9252023Revenue 2024: $98,946Expenses 2024: $145,437Net Income 2024: -$46,4912024Revenue 2025: $88,594Expenses 2025: $111,328Net Income 2025: -$22,7342025

Highlighted filing

2025

Revenue$88,594
Expenses$111,328
Net Income-$22,734
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$205,597
Liabilities
$0
Net assets
$205,597
Revenue
$88,594
Expenses
$111,328
Net income
-$22,734
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.89$1.11$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$0.99$1.45$0.46
2023Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$1.00$0.96$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$0.95$0.88$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.00$2.70$0.98$0.75$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.00$2.48$0.95$0.51$0.44
2019Summary only. Only limited summary data is available for this year.$2.05$0.00$0.86$1.10$0.24
2018Summary only. Only limited summary data is available for this year.$2.29$0.00$0.83$0.81$0.02
2017Summary only. Only limited summary data is available for this year.$2.27$0.00$0.79$1.04$0.25
2016Summary only. Only limited summary data is available for this year.$2.52$0.00$0.76$0.76$0.00
2015Summary only. Only limited summary data is available for this year.$2.52$0.00$0.72$0.91$0.19
2014Summary only. Only limited summary data is available for this year.$2.71$0.00$0.76$0.92$0.16
2013Summary only. Only limited summary data is available for this year.$2.87$0.00$0.73$0.93$0.20
2012Summary only. Only limited summary data is available for this year.$3.07$0.00$0.56$0.93$0.37
2011Summary only. Only limited summary data is available for this year.$3.44$0.00$0.83$0.70$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 12, 2025
Return Version
2024v5.2
Gross Receipts
$88,594
Mission and Program Overview

Mission

AGRICULTURAL ASSOCIATION

Program Services

DescriptionGrantsExpenses
SEE ATTACHED STATEMENT$1,245$0
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRENDA R HERRSecretarytreasurerPT$0--
JUSTIN HALVORSONDirector-$0--
KYLE FAUGHTVice-President-$0--
DALE BJERKEPresident-$0--
BRANDON M LINDSTROMDirector-$0--
LEVI OTISDirector-$0--
MICHELLE THOMPSONDirector-$0--
WADE WEBSTERDirector-$0--
PETER LEEDAHLDirector-$0--
BRADY GOETTLDirector-$0--
Filing and Contact Details

Filer

Filer Name
Cass County Farm Bureau
EIN
45-0231710
In Care Of
% BRENDA HERR
Phone
7013474363
Address
PO BOX 914, CASSELTON, ND 58012

Signing Officer

Name
Brenda Herr
Title
Secretarytreasurer
Phone
7013212964
Signed
2025-12-12
Discuss with paid preparer
No

Preparer

Firm
Piper Tax Services
Address
720 FRONT STREET, Casselton, ND 58012
Preparer
Jami Verkuehlen
Phone
7013474363
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountADVERTISING & AG PROMOTION 7,555SPONSORSHIPS 40,037CONVENTION & MEETING EXPENSE 8,965SUPPLES/OFFICE 1,355SPECIAL PROJECTS EXPENSE 31,050FIDELITY BOND 50GIFTS 1,245”

General explanation attachment

“Statement of service accomplishments/explanation for part 3, line 28 cass county farm bureau provides various programs for the benefit of their members some of which are: an agricultural education center at the red river valley fair grounds & several ag educational programs for teachers as well as students. They also provide support for various 4h projects, provide several scholarships, and provide support for a number of other special agriculture or rural community related projects.”

Raw XML Appendix147 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BRENDA R HERR
IRS990EZ/BooksInCareOfDetail/PhoneNum07013474363
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt015779 29TH ST SE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CASSELTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd058012
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0228331
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0205597
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-22734
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt021071
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0228331
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0205597
IRS990EZ/GrossReceiptsAmt088594
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0937
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt087657
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0228331
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0205597
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0228331
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0205597
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRENDA R HERR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JUSTIN HALVORSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KYLE FAUGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DALE BJERKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRANDON M LINDSTROM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LEVI OTIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MICHELLE THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7WADE WEBSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8PETER LEEDAHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9BRADY GOETTL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARYTREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt090257
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0AGRICULTURAL ASSOCIATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE ATTACHED STATEMENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01245
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0111328
IRS990EZ/TotalRevenueAmt088594
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountADVERTISING & AG PROMOTION 7,555SPONSORSHIPS 40,037CONVENTION & MEETING EXPENSE 8,965SUPPLES/OFFICE 1,355SPECIAL PROJECTS EXPENSE 31,050FIDELITY BOND 50GIFTS 1,245
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STATEMENT OF SERVICE ACCOMPLISHMENTS/EXPLANATION FOR PART 3, LINE 28 CASS COUNTY FARM BUREAU PROVIDES VARIOUS PROGRAMS FOR THE BENEFIT OF THEIR MEMBERS SOME OF WHICH ARE: AN AGRICULTURAL EDUCATION CENTER AT THE RED RIVER VALLEY FAIR GROUNDS & SEVERAL AG EDUCATIONAL PROGRAMS FOR TEACHERS AS WELL AS STUDENTS. THEY ALSO PROVIDE SUPPORT FOR VARIOUS 4H PROJECTS, PROVIDE SEVERAL SCHOLARSHIPS, AND PROVIDE SUPPORT FOR A NUMBER OF OTHER SPECIAL AGRICULTURE OR RURAL COMMUNITY RELATED PROJECTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1General explanation attachment
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA HERR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARYTREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07013212964
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASS COUNTY FARM BUREAU
ReturnHeader/Filer/BusinessNameControlTxt0CASS
ReturnHeader/Filer/EIN0450231710
ReturnHeader/Filer/InCareOfNm0% BRENDA HERR
ReturnHeader/Filer/PhoneNum07013474363
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 914
ReturnHeader/Filer/USAddress/CityNm0CASSELTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0884133074
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PIPER TAX SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0720 FRONT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Casselton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058012
ReturnHeader/PreparerPersonGrp/PhoneNum07013474363
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMI VERKUEHLEN
ReturnHeader/ReturnTs02025-12-16T18:05:10-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits