Civic Intelligence

Lee County Farmers Federation

EIN 63-6049656 • 501(c)5 • Opelika, AL

Profile

To promote local, state, & national agricultural practices

PO Box 2328Opelika, AL 36803-2328

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

19%

Faster asset growth than 86% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

33rd percentile

0.1%

Faster revenue growth than 33% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$629,208

Up $99,208 (+19%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$629,208

Up $99,208 (+19%) from 2024

Operations
Liabilities / Revenue43rd percentileNet Margin67th percentile

Revenue

Up

$133,140

Up $146 (+0.1%) from 2024

Expenses

Down

$115,614

Down $26,018 (-18%) from 2024

Net Income

Up

$17,526

Up $26,164 (+303%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$800K$600K$400K$200K$0Assets 2011: $527,787Liabilities 2011: $0Net Assets 2011: $527,7872011Assets 2012: $581,865Liabilities 2012: $0Net Assets 2012: $581,8652012Assets 2013: $544,335Liabilities 2013: $0Net Assets 2013: $544,3352013Assets 2014: $554,507Liabilities 2014: $0Net Assets 2014: $554,5072014Assets 2015: $527,526Liabilities 2015: $0Net Assets 2015: $527,5262015Assets 2016: $541,262Liabilities 2016: $0Net Assets 2016: $541,2622016Assets 2017: $519,759Liabilities 2017: $0Net Assets 2017: $519,7592017Assets 2018: $512,880Liabilities 2018: $0Net Assets 2018: $512,8802018Assets 2019: $510,633Liabilities 2019: $0Net Assets 2019: $510,6332019Assets 2020: $506,368Liabilities 2020: $0Net Assets 2020: $506,3682020Assets 2021: $579,611Liabilities 2021: $0Net Assets 2021: $579,6112021Assets 2022: $394,438Liabilities 2022: $0Net Assets 2022: $394,4382022Assets 2023: $423,331Liabilities 2023: $0Net Assets 2023: $423,3312023Assets 2024: $530,000Liabilities 2024: $0Net Assets 2024: $530,0002024Assets 2025: $629,208Liabilities 2025: $0Net Assets 2025: $629,2082025

Highlighted filing

2025

Assets$629,208
Liabilities$0
Net Assets$629,208
Open 2025 Filing

Operations Trend

Revenue Growth33rd percentile

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

$200K$100K$0-$100K-$200KRevenue 2011: $75,417Expenses 2011: $74,554Net Income 2011: $8632011Revenue 2012: $74,284Expenses 2012: $81,456Net Income 2012: -$7,1722012Revenue 2013: $118,065Expenses 2013: $125,525Net Income 2013: -$7,4602013Revenue 2014: $118,360Expenses 2014: $117,424Net Income 2014: $9362014Revenue 2015: $110,633Expenses 2015: $109,170Net Income 2015: $1,4632015Revenue 2016: $103,561Expenses 2016: $104,614Net Income 2016: -$1,0532016Revenue 2017: $104,022Expenses 2017: $106,313Net Income 2017: -$2,2912017Revenue 2018: $97,449Expenses 2018: $113,620Net Income 2018: -$16,1712018Revenue 2019: $99,452Expenses 2019: $101,699Net Income 2019: -$2,2472019Revenue 2020: $108,130Expenses 2020: $96,138Net Income 2020: $11,9922020Revenue 2021: $102,639Expenses 2021: $78,063Net Income 2021: $24,5762021Revenue 2022: $163,289Expenses 2022: $97,528Net Income 2022: $65,7612022Revenue 2023: -$5,550Expenses 2023: $129,124Net Income 2023: -$134,6742023Revenue 2024: $132,994Expenses 2024: $141,632Net Income 2024: -$8,6382024Revenue 2025: $133,140Expenses 2025: $115,614Net Income 2025: $17,5262025

Highlighted filing

2025

Revenue$133,140
Expenses$115,614
Net Income$17,526
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$629,208
Liabilities
$0
Net assets
$629,208
Revenue
$133,140
Expenses
$115,614
Net income
$17,526
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.29$0.00$6.29$1.33$1.16$0.18
2024Detailed filing. Detailed filing data is available for this year.$5.30$0.00$5.30$1.33$1.42$0.09
2023Detailed filing. Detailed filing data is available for this year.$4.23$0.00$4.23$0.06$1.29$1.35
2022Detailed filing. Detailed filing data is available for this year.$3.94$0.00$3.94$1.63$0.98$0.66
2021Detailed filing. Detailed filing data is available for this year.$5.80$0.00$5.80$1.03$0.78$0.25
2020Detailed filing. Detailed filing data is available for this year.$5.06$0.00$5.06$1.08$0.96$0.12
2019Detailed filing. Detailed filing data is available for this year.$5.11$0.00$5.11$0.99$1.02$0.02
2018Detailed filing. Detailed filing data is available for this year.$5.13$0.00$5.13$0.97$1.14$0.16
2017Detailed filing. Detailed filing data is available for this year.$5.20$0.00$5.20$1.04$1.06$0.02
2016Summary only. Only limited summary data is available for this year.$5.41$0.00$5.41$1.04$1.05$0.01
2015Summary only. Only limited summary data is available for this year.$5.28$0.00$5.28$1.11$1.09$0.01
2014Summary only. Only limited summary data is available for this year.$5.55$0.00$5.55$1.18$1.17$0.01
2013Summary only. Only limited summary data is available for this year.$5.44$0.00$5.44$1.18$1.26$0.07
2012Summary only. Only limited summary data is available for this year.$5.82$0.00$5.82$0.74$0.81$0.07
2011Summary only. Only limited summary data is available for this year.$5.28$0.00$5.28$0.75$0.75$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$134,237
Mission and Program Overview

Mission

To promote local, state, & national agricultural practices

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$525,537$617,615▲ $92,078
Cash and Non-Interest-Bearing Accounts$4,463$11,593▲ $7,130
Total Assets$530,000$629,208▲ $99,208
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$530,000$629,208▲ $99,208
Total Net Assets Fund Balance$530,000$629,208▲ $99,208
Total Liabilities and Net Assets / Fund Balance$530,000$629,208▲ $99,208
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Mary RichburgWomens Chairman
Robert WaltersPresident
Daniel MullenixVice President
Ben IngramDirector
Beth HornsbyDirector
Butch ReeseDirector
Byron WhatleyDirector
Charles WhatleyDirector
Clinton BrittonDirector
Ed GullatteDirector
Ernest WhatleyDirector
Frank RandleDirector
Gaines WhatleyDirector
Garrett DixonDirector
Harry LazenbyDirector
Jamie LazenbyDirector
Jeffrey ClaryDirector
Laura Beth GamacheDirector
Mitch LazenbyDirector
Randy PriceDirector
Robert IngramDirector
Russell MillerDirector
Thomas IngramDirector
Tom WhatleyDirector
Wayne BassettDirector
William a Dozier JrDirector
Gerald RutlandEmeritus
Tara BarrEx Officio
Ann WhatleyState Womens Committee/sec
Mahlon RichburgTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$99,065
Investment Income
$34,075
Other Revenue
$0
Change in Net Assets
$17,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,614
Salaries, Compensation, and Employee Benefits$10,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$42,082--$42,082
Travel$24,551--$24,551
Other Salaries and Wages$10,000--$10,000
All Other Expenses$4,933--$4,933
Other Expenses$4,625--$4,625
Fees for Services Accounting$1,850--$1,850
Office Expenses$423--$423
Total Functional Expenses$115,614$0$0$115,614
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is reviewed by the governing body prior to signature.”

Form 990, Part VI, Section C, Line 19

“All governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Lee County Farmers Federation
EIN
63-6049656
Phone
3347454077
Address
PO BOX 2328, OPELIKA, AL 36803-2328

Signing Officer

Name
Robert Walters
Title
President
Phone
3347454077
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Walters
Formed
1968
Legal Domicile
Al
Voting Board Members
30
Independent Board Members
30
Employees
0
Volunteers
0

Preparer

Firm
Himmelwright Huguley & Boles LLC
Address
2002 YARBROUGH DRIVE, OPELIKA, AL 36801
Preparer
Ashley Graziano
Phone
3347493449
Raw XML AppendixShowing 400 of 466 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt290
IRS990/Form990PartVIISectionAGrp/TitleTxt0STATE WOMENS COMMITTEE/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17WOMENS CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23EX OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-1097
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt030
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0134237
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt030
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt035172
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01097
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE LOCAL, STATE, & NATIONAL AGRICULTURAL PRACTICES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0530000
IRS990/NetAssetsOrFundBalancesEOYAmt0629208
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-1097
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1097
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt081682
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0530000
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0423
IRS990/OfficeExpensesGrp/TotalAmt0423
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DISCRETIONARY FUNDS
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP BILLING
IRS990/OtherExpensesGrp/Desc24-H
IRS990/OtherExpensesGrp/Desc3LEE COUNTY SCHOLARSHIP
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IRS990/OtherExpensesGrp/ProgramServicesAmt18626
IRS990/OtherExpensesGrp/ProgramServicesAmt24800
IRS990/OtherExpensesGrp/ProgramServicesAmt34625
IRS990/OtherExpensesGrp/TotalAmt013724
IRS990/OtherExpensesGrp/TotalAmt18626
IRS990/OtherExpensesGrp/TotalAmt24800
IRS990/OtherExpensesGrp/TotalAmt34625
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IRS990/OtherSalariesAndWagesGrp/TotalAmt010000
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT WALTERS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReportOtherAssetsInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE GOVERNING BODY PRIOR TO SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalAssetsGrp/BOYAmt0530000
IRS990/TotalAssetsGrp/EOYAmt0629208
IRS990/TotalCompGreaterThan150KInd00

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