Civic Intelligence

South Carolina Farm Bureau Federation

EIN 57-0473090 • 501(c)5 • Columbia, SC

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Profile

The sc farm bureau federation is a statewide organization that brings together farmers, ranchers, entrepreneurs, agribusiness professionals and food enthusiasts to strengthen the future of agriculture in south carolina. We inform lawmakers about the impact of policies, train young farmers, and help educate teachers and students about agriculture. Through our collective efforts, the federation advances family farms, locally grown food, and rural south carolina.

Post Office Box 754Columbia, SC 29202

www.scfb.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.07x

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

501(c)5 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.39x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Net Margin

70th percentile

25%

Higher net margin than 70% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

38th percentile

$319,713

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

22%

Faster revenue growth than 81% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$58,716,516

Up $6,339,028 (+12%) from 2023

Liabilities

Down

$3,949,819

Down $315,345 (-7.4%) from 2023

Net Assets

Up

$54,766,697

Up $6,654,373 (+14%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin70th percentile

Revenue

Up

$10,205,097

Up $1,845,921 (+22%) from 2023

Expenses

Up

$7,636,224

Up $537,016 (+7.6%) from 2023

Net Income

Up

$2,568,873

Up $1,308,905 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$60M$40M$20M$0Assets 2011: $25,621,950Liabilities 2011: $5,459,794Net Assets 2011: $20,162,1562011Assets 2012: $25,927,827Liabilities 2012: $6,075,443Net Assets 2012: $19,852,3842012Assets 2013: $29,384,005Liabilities 2013: $6,011,769Net Assets 2013: $23,372,2362013Assets 2014: $31,660,838Liabilities 2014: $6,151,629Net Assets 2014: $25,509,2092014Assets 2015: $32,437,401Liabilities 2015: $6,164,465Net Assets 2015: $26,272,9362015Assets 2016: $32,492,779Liabilities 2016: $7,389,629Net Assets 2016: $25,103,1502016Assets 2017: $38,217,018Liabilities 2017: $5,425,537Net Assets 2017: $32,791,4812017Assets 2018: $40,747,574Liabilities 2018: $4,838,031Net Assets 2018: $35,909,5432018Assets 2019: $42,390,065Liabilities 2019: $5,461,740Net Assets 2019: $36,928,3252019Assets 2020: $45,301,425Liabilities 2020: $7,475,159Net Assets 2020: $37,826,2662020Assets 2021: $51,878,681Liabilities 2021: $6,981,362Net Assets 2021: $44,897,3192021Assets 2022: $49,027,998Liabilities 2022: $4,004,838Net Assets 2022: $45,023,1602022Assets 2023: $52,377,488Liabilities 2023: $4,265,164Net Assets 2023: $48,112,3242023Assets 2024: $58,716,516Liabilities 2024: $3,949,819Net Assets 2024: $54,766,6972024

Highlighted filing

2024

Assets$58,716,516
Liabilities$3,949,819
Net Assets$54,766,697
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $6,382,561Expenses 2011: $4,170,221Net Income 2011: $2,212,3402011Expenses 2012: $5,315,3202012Revenue 2013: $8,673,638Expenses 2013: $5,245,496Net Income 2013: $3,428,1422013Revenue 2014: $8,627,824Expenses 2014: $5,650,864Net Income 2014: $2,976,9602014Revenue 2015: $7,414,796Expenses 2015: $5,541,986Net Income 2015: $1,872,8102015Revenue 2016: $5,776,090Expenses 2016: $6,784,142Net Income 2016: -$1,008,0522016Revenue 2017: $10,122,974Expenses 2017: $3,622,324Net Income 2017: $6,500,6502017Revenue 2018: $8,004,621Expenses 2018: $5,324,907Net Income 2018: $2,679,7142018Revenue 2019: $8,767,160Expenses 2019: $7,059,405Net Income 2019: $1,707,7552019Revenue 2020: $7,800,097Expenses 2020: $8,406,416Net Income 2020: -$606,3192020Revenue 2021: $8,239,194Expenses 2021: $5,123,074Net Income 2021: $3,116,1202021Revenue 2022: $8,389,321Expenses 2022: $4,337,799Net Income 2022: $4,051,5222022Revenue 2023: $8,359,176Expenses 2023: $7,099,208Net Income 2023: $1,259,9682023Revenue 2024: $10,205,097Expenses 2024: $7,636,224Net Income 2024: $2,568,8732024

Highlighted filing

2024

Revenue$10,205,097
Expenses$7,636,224
Net Income$2,568,873
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,716,516
Liabilities
$3,949,819
Net assets
$54,766,697
Revenue
$10,205,097
Expenses
$7,636,224
Net income
$2,568,873
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$58.7$3.95$54.8$10.2$7.64$2.57
2023Detailed filing. Detailed filing data is available for this year.$52.4$4.27$48.1$8.36$7.10$1.26
2022Detailed filing. Detailed filing data is available for this year.$49.0$4.00$45.0$8.39$4.34$4.05
2021Detailed filing. Detailed filing data is available for this year.$51.9$6.98$44.9$8.24$5.12$3.12
2020Detailed filing. Detailed filing data is available for this year.$45.3$7.48$37.8$7.80$8.41$0.61
2019Detailed filing. Detailed filing data is available for this year.$42.4$5.46$36.9$8.77$7.06$1.71
2018Detailed filing. Detailed filing data is available for this year.$40.7$4.84$35.9$8.00$5.32$2.68
2017Detailed filing. Detailed filing data is available for this year.$38.2$5.43$32.8$10.1$3.62$6.50
2016Detailed filing. Detailed filing data is available for this year.$32.5$7.39$25.1$5.78$6.78$1.01
2015Detailed filing. Detailed filing data is available for this year.$32.4$6.16$26.3$7.41$5.54$1.87
2014Detailed filing. Detailed filing data is available for this year.$31.7$6.15$25.5$8.63$5.65$2.98
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.4$6.01$23.4$8.67$5.25$3.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$6.08$19.9$5.32
2011Summary only. Only limited summary data is available for this year.$25.6$5.46$20.2$6.38$4.17$2.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 6, 2025
Return Version
2023v6.0
Gross Receipts
$18,131,910
Mission and Program Overview

Mission

Provide various services to its members

To promote agricultural interests in the state of sc and optimize the lives of those involved in agriculture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$48,112,324$54,766,697▲ $6,654,373
Investments in Publicly Traded Securities$34,016,527$38,667,723▲ $4,651,196
Land, Buildings, and Equipment, Net$2,909,218$2,729,352▼ $179,866
Accounts Receivable$1,210,905$1,663,175▲ $452,270
Cash and Non-Interest-Bearing Accounts$1,484,022$1,266,674▼ $217,348
Savings and Temporary Cash Investments$1,263,491$895,512▼ $367,979
Prepaid Expenses and Deferred Charges$85,481$158,972▲ $73,491
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$52,377,488$58,716,516▲ $6,339,028
Other Assets Total$11,407,844$13,335,108▲ $1,927,264
Liabilities
Other Liabilities$3,080,483$2,747,708▼ $332,775
Accounts Payable and Accrued Expenses$1,184,681$1,202,111▲ $17,430
Total Liabilities$4,265,164$3,949,819▼ $315,345
Net Assets / Fund Balance
Total Net Assets Fund Balance$48,112,324$54,766,697▲ $6,654,373
Total Liabilities and Net Assets / Fund Balance$52,377,488$58,716,516▲ $6,339,028

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,050,303$4,158,286$6,208,589
Other Land Buildings$0$1,025,745$1,025,745
Land$628,569-$628,569
Equipment$50,480$469,333$519,813
Other Assets Org$469,866--
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Harry OttPresidentFT$247,233$72,480$319,713
Gary SpiresExecutive DirectorFT$199,783$107,025$306,808
Michael WrightDivision DirectorFT$166,736$33,010$199,746
Thompson SmithDirectorFT$126,033$63,752$189,785
Eric SeymourChief Financial OfficerFT$133,583$46,703$180,286
Richard CaldwellAssociate DirectorFT$138,639$5,510$144,149
Larry MckenzieDivision DirectorFT$129,928$7,695$137,623
Keith AllenPee Dee District VP-$2,000-$2,000
Tim DonaldPiedmont District VP/treasurer-$1,750-$1,750
Raleigh WardPee Dee District VP/secretary-$1,500-$1,500
Andy WhitenBoard Member-$1,375-$1,375
Robert Yoder JrCentral District VP-$1,250-$1,250
Charles BrigmanBoard Member-$1,250-$1,250
John FogleBoard Member-$1,250-$1,250
Thomas DaileyBoard Member-$1,250-$1,250
Walton CalhounBoard Member-$1,250-$1,250
Wesley UlmerCoastal District 2nd VP-$1,185-$1,185
Charles WingardBoard Member-$1,185-$1,185
Doug StewartPiedmont District VP-$1,125-$1,125
Timmy BentonCoastal District 1st VP-$1,060-$1,060
Cecil EaddyBoard Member-$1,000-$1,000
Chris TalleyBoard Member-$1,000-$1,000
Marcus GeraldBoard Member-$1,000-$1,000
Michael GrierBoard Member-$1,000-$1,000
Ted WentzkyBoard Member-$1,000-$1,000
Donnie WakefieldCentral District VP-$935-$935
Megan FloydBoard Member-$875-$875
Eddy EllisonBoard Member-$750-$750
Jimmie Lee ShawBoard Member-$750-$750
Pinckney MurrayBoard Member-$750-$750
Dale WilsonBoard Member-$625-$625
Frank McleodBoard Member-$625-$625
George BryantBoard Member-$625-$625
Guy Ramsey IvBoard Member-$625-$625
Henry HerndonBoard Member-$625-$625
Joey LemmonsBoard Member-$625-$625
Sabie CathcartBoard Member-$625-$625
Steve SquiresBoard Member-$625-$625

Board Members and Trustees

NameTitle
Aaron WoodBoard Member
Alan UlmerBoard Member
Allen OwensBoard Member
Bo NorrisBoard Member
C B Player IiiBoard Member
Clark BurrowsBoard Member
Cullen BryantBoard Member
Davis CalhounBoard Member
Dean HuttoBoard Member
Gary YoumansBoard Member
Greg JohnsmanBoard Member
Harry DupreeBoard Member
Joe Alvin DerrickBoard Member
Joseph C Oswald IiiBoard Member
Keith UlmerBoard Member
Margo HugginsBoard Member
Marty BowersBoard Member
Mike ShirerBoard Member
Neal BaxleyBoard Member
Richard FloydBoard Member
Rodney QuattlebaumBoard Member
Rusty DarbyBoard Member
Scott CroxtonBoard Member
Ted ColemanBoard Member
Wendell Brockman JrBoard Member
William Kirven IvBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,018,853
Investment Income
$1,785,963
Other Revenue
$6,400,281
Change in Net Assets
$2,568,873

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,724,267
Revenue Not Reported on Financial Statements
$480,830
Revenue Not Reported on Form 990
$2,854,556
Other Revenue Adjustments
$480,830
Total Revenue per Audited Statements
$12,578,823
Total Revenue per Form 990
$10,205,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,541,687
Salaries, Compensation, and Employee Benefits$2,949,482
Grants and Similar Amounts Paid$145,055
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$1,503,335
Current Officers, Directors, Trustees, and Key Employees---$1,495,231
Other Salaries and Wages---$1,342,622
Insurance---$513,769
Fees for Services Other---$385,278
Depreciation Depletion---$325,520
Payroll Taxes---$208,070
Office Expenses---$141,637
Other Expenses---$135,110
Travel---$116,869
All Other Expenses---$115,873
Grants to Domestic Orgs---$95,000
Grants to Domestic Individuals---$50,055
Pension Plan Contributions---$-96,441
Total Functional Expenses$0$0$0$7,636,224

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,636,224
Expenses per Audited Statements$7,155,394
Total Expenses per Audited Statements$7,155,394
Expenses Not Reported on Financial Statements$480,830
Other Expense Adjustments$480,830
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
South Carolina Farm Bureau Land Trust IncCayce, SC501(c)(3)Agricultural Land Conservation Support$70,000
South Carolina Farm Bureau Educational FoundationColumbia, SC501(c)(3)Education Support$15,000
Sc Ag-in-the-classroom FundColumbia, SC501(c)(3)Education Support$10,000
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Son of Harry Ott, President of the OrganizationRUSSELL OTT, SON OF HARRY OTT, PROVIDES CONSULTING SERVICES TO THE ORGANIZATION. ALL TRANSACTIONS ARE PROVIDED AT ARM'S LENGTH AND FAIR MARKET VALUE.No$75,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pension & Postretirement Benefit Cost$1,533,903
Note Payable - Affiliate$1,213,805
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

“Authority of the executive committee: the executive committee shall possess and may exercise all the powers of the scfb board of directors in the management oversight and direction of all affairs of the federation between board meetings. The committee is delegated the authority to act as the full board when exercising the powers and authority and shall report all actions to the board of directors at its next regularly scheduled board meeting the executive committee does not have the authority to remove the president. The executive committee may recommend a person for the position of president to the board of directors.”

Form 990, Part VI, Section B, Line 11B

“A draft copy of form 990 is reviewed by the cfo.”

Form 990, Part VI, Section B, Line 15

“The annual compensation of the executive director and president is reviewed and approved by the board on an annual basis. The board periodically engages an independent consultant to analyze the compensation of the executive director and president to ensure reasonableness. In accordance with the annual budget approved by the board, the president determines the compensation for other key employees and makes final decisions on annual changes to employee compensation. All decisions are documented.”

Form 990, Part VI, Section C, Line 19

“The federation's governing documents and financial statements are available upon written request.”

Filing and Contact Details

Filer

Filer Name
South Carolina Farm Bureau Federation
EIN
57-0473090
Phone
8039364243
Address
POST OFFICE BOX 754, COLUMBIA, SC 29202

Signing Officer

Name
Eric Seymour
Title
Tax Officer
Phone
8039364243
Signed
2025-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Seymour
Formed
1944
Legal Domicile
Sc
Voting Board Members
58
Independent Board Members
58
Employees
42
Volunteers
450

Preparer

Firm
Elliott Davis Pllc
Address
500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer
Janice a Ratica
Phone
7043338881
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Equity gain from subsidiaries 1,230,944.”

Part XII, Line 2(C)

“PROCESS HAS NOT CHANGED.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the federation and recognize a tax liability (or asset) if the federation has taken an uncertain position that more likely than not would not be substantiated upon examination by the irs. Management has analyzed the tax positions taken by the federation, and has concluded that as of july 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The federation is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Deferred tax assets and liabilities are recorded for the tax effects of carryforward items and temporary differences between the book and tax basis of assets and liabilities at currently enacted tax rates for these subsidiaries subject to income tax as required under the income taxes topic of the fasb accounting standards codification. Management establishes valuation allowances against deferred tax assets if it believes it is more likely than not that the asset will not be realized.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Dues reported net with revenue on financial statements 480,830.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Dues reported net with revenue on financial statements 480,830.”

Raw XML AppendixShowing 400 of 1,123 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
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