Civic Intelligence

Kerr County Farm Bureau

990 • Fiscal year 2023 • EIN 74-1536765

Nov 01, 2022 to Oct 31, 2023 • Filed on Mar 08, 2024

P O Box 291508Kerrville, TX 78029

(830) 895-2525

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.00x

Higher debt load relative to assets than 54% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

59th percentile

5.4%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

12%

Faster revenue growth than 70% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$948,743

Up $48,803 (+5.4%) from 2022

Net Assets

Up

$944,858

Up $46,729 (+5.2%) from 2022

Liabilities

Up

$3,885

Up $2,074 (+115%) from 2022

Revenue

Up

$374,183

Up $40,286 (+12%) from 2022

Expenses

Up

$327,454

Up $27,909 (+9.3%) from 2022

Net Income

Up

$46,729

Up $12,377 (+36%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $294,517Liabilities 2011: $5662011Assets 2012: $346,067Liabilities 2012: $4292012Assets 2013: $380,791Liabilities 2013: $5422013Assets 2014: $439,168Liabilities 2014: $1,296Net Assets 2014: $437,8722014Assets 2015: $724,924Liabilities 2015: $223,873Net Assets 2015: $501,0512015Assets 2016: $755,480Liabilities 2016: $213,685Net Assets 2016: $541,7952016Assets 2017: $753,216Liabilities 2017: $204,350Net Assets 2017: $548,8662017Assets 2018: $745,480Liabilities 2018: $1,367Net Assets 2018: $744,1132018Assets 2019: $787,156Liabilities 2019: $1,251Net Assets 2019: $785,9052019Assets 2020: $824,070Liabilities 2020: $2,458Net Assets 2020: $821,6122020Assets 2021: $865,987Liabilities 2021: $2,210Net Assets 2021: $863,7772021Assets 2022: $899,940Liabilities 2022: $1,811Net Assets 2022: $898,1292022Assets 2023: $948,743Liabilities 2023: $3,885Net Assets 2023: $944,8582023Assets 2024: $973,419Liabilities 2024: $2,772Net Assets 2024: $970,6472024Assets 2025: $1,010,582Liabilities 2025: $8,843Net Assets 2025: $1,001,7392025

Highlighted filing

2023

Assets$948,743
Liabilities$3,885
Net Assets$944,858

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2011: $168,734Expenses 2011: $126,208Net Income 2011: $42,5262011Revenue 2012: $186,090Expenses 2012: $134,403Net Income 2012: $51,6872012Revenue 2013: $190,199Expenses 2013: $155,588Net Income 2013: $34,6112013Revenue 2014: $202,753Expenses 2014: $145,130Net Income 2014: $57,6232014Revenue 2015: $210,632Expenses 2015: $147,453Net Income 2015: $63,1792015Revenue 2016: $226,424Expenses 2016: $185,680Net Income 2016: $40,7442016Revenue 2017: $221,104Expenses 2017: $214,033Net Income 2017: $7,0712017Revenue 2018: $418,711Expenses 2018: $223,464Net Income 2018: $195,2472018Revenue 2019: $283,560Expenses 2019: $241,768Net Income 2019: $41,7922019Revenue 2020: $321,958Expenses 2020: $286,251Net Income 2020: $35,7072020Revenue 2021: $324,036Expenses 2021: $281,871Net Income 2021: $42,1652021Revenue 2022: $333,897Expenses 2022: $299,545Net Income 2022: $34,3522022Revenue 2023: $374,183Expenses 2023: $327,454Net Income 2023: $46,7292023Revenue 2024: $385,253Expenses 2024: $359,464Net Income 2024: $25,7892024Revenue 2025: $330,485Expenses 2025: $299,393Net Income 2025: $31,0922025

Highlighted filing

2023

Revenue$374,183
Expenses$327,454
Net Income$46,729
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Mar 8, 2024
Return Version
2022v5.0
Gross Receipts
$374,183
Mission and Program Overview

Mission

To better the conditions and efficiency of agricultural producers and promote a wholesome and desirable rural life through education, information, and other such programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$898,129$944,858▲ $46,729
Land, Buildings, and Equipment, Net$412,883$433,265▲ $20,382
Savings and Temporary Cash Investments$369,292$380,365▲ $11,073
Cash and Non-Interest-Bearing Accounts$109,760$128,153▲ $18,393
Prepaid Expenses and Deferred Charges$7,920$6,960▼ $960
Accounts Receivable$85--
Total Assets$899,940$948,743▲ $48,803
Liabilities
Accounts Payable and Accrued Expenses$1,811$3,885▲ $2,074
Total Liabilities$1,811$3,885▲ $2,074
Net Assets / Fund Balance
Total Net Assets Fund Balance$898,129$944,858▲ $46,729
Total Liabilities and Net Assets / Fund Balance$899,940$948,743▲ $48,803

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$320,295$74,213$394,508
Land$112,934-$112,934
Equipment$36$12,979$13,015
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephen BauerPresident
Justin StielerVice President
Justin KlinksiekDirector
Thomas WallaceDirector
Tyler SchwertnerDirector
Volney HoughDirector
Clyde HolekampSec Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$162,405
Program Service Revenue
$0
Investment Income
$11,210
Other Revenue
$200,568
Change in Net Assets
$46,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$165,737
Other Expenses$150,617
Grants and Similar Amounts Paid$11,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$153,978
Occupancy$0$0$0$34,484
Office Expenses$0$0$0$11,889
Payroll Taxes$0$0$0$11,759
Depreciation Depletion$0$0$0$9,516
Grants to Domestic Orgs$0--$8,100
Conferences and Meetings$0$0$0$4,294
Travel$0$0$0$4,258
Grants to Domestic Individuals$0--$3,000
Fees for Services Accounting$0$0$0$1,320
Other Expenses$0$0$0$737
Total Functional Expenses$0$0$0$327,454
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Kerr County Farm Bureau
EIN
74-1536765
Phone
8308952525
Address
P O BOX 291508, KERRVILLE, TX 78029

Signing Officer

Name
Stephen Bauer
Title
President
Phone
8308952525
Signed
2024-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Bauer
Formed
1965
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
7

Preparer

Firm
Texas Farm Bureau
Address
PO Box 2689, Waco, TX 76702
Preparer
Patrick Ehlers
Phone
2547512337
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Members

Pt VI, Line 7A

All members are the same class and are invited to the annual membership meeting where directors are elected.

Pt VI, Line 11B

The form 990 is reviewed by the president prior to filing.

Other

Pt VI, Line 15: No officers or directors receive any compensation; therefore, no compensation review is needed.

Pt VI, Line 19

The organization makes its Form 990 and any other required information available to the public upon specific request only.

Other

Pt XII, Line 2a&b: While the financial statements are not compiled by an "independent" accountant, they are compiled by a separate entity who compiles its financial statements and prepare and files all of its state and federal tax returns/reports. This entity also reconciles the organization's bank statements. The organization pays a fee for these services.

Other

Pt III, Line 4d-Other Program Services: AG IN THE CLASSROOM- County Farm Bureau volunteers contributed their time and resources to an Agriculture in the Classroom Program. Using various specially developed materials (in conjunction with Texas Farm Bureau), teachers around the state guide Texas students in grades 1 thru 6 in exploring various facets of food and fiber production in Texas. How agriculture contributes to the lifestyles of people throughout the world is also presented. AG YOUTH PROGRAMS- Contributed to local FFA and or/ 4-H organizations. These organizations strive to help youth grow in leadership and responsibility through various programs, many in agriculture-related areas. STATE MEETINGS- Volunteer Directors of the County Farm Bureau attended meetings sponsored by Texas Farm Bureau, including its annual state convention. At these meetings, various agricultural issues are discussed with similar local volunteers from other county farm bureaus across the state. At the Texas Farm Bureau annual convention, local county farm bureau leaders from all over Texas voted on agricultural issues that these volunteers would like Texas Farm Bureau and the volunteers to pursue on a statewide level in the upcoming year. ADDITIONAL- Members of the County Farm Bureau are also members of Texas Farm Bureau, a statewide agricultural organization (exempt under 501 (c)(5)) that works for the betterment of agriculture and coordinates programs on a statewide basis. Members of the County Farm Bureau are also members of the American Farm Bureau, a national agricultural organization that also works for the betterment of agriculture. County Farm Bureau volunteers also help organize their members into separate agricultural commodity interests and participate in matters dealing with legislation that affects agriculture.

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IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03300
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0898129
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0944858
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0369292
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0380365
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0320295
IRS990ScheduleD/BuildingsGrp/DepreciationAmt074213
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0394508
IRS990ScheduleD/EquipmentGrp/BookValueAmt036
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012979
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013015
IRS990ScheduleD/LandGrp/BookValueAmt0112934
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112934
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0433265
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members are the same class and are invited to the annual membership meeting where directors are elected.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The form 990 is reviewed by the president prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Pt VI, Line 15: No officers or directors receive any compensation; therefore, no compensation review is needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its Form 990 and any other required information available to the public upon specific request only.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Pt XII, Line 2a&b: While the financial statements are not compiled by an "independent" accountant, they are compiled by a separate entity who compiles its financial statements and prepare and files all of its state and federal tax returns/reports. This entity also reconciles the organization's bank statements. The organization pays a fee for these services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Pt III, Line 4d-Other Program Services: AG IN THE CLASSROOM- County Farm Bureau volunteers contributed their time and resources to an Agriculture in the Classroom Program. Using various specially developed materials (in conjunction with Texas Farm Bureau), teachers around the state guide Texas students in grades 1 thru 6 in exploring various facets of food and fiber production in Texas. How agriculture contributes to the lifestyles of people throughout the world is also presented. AG YOUTH PROGRAMS- Contributed to local FFA and or/ 4-H organizations. These organizations strive to help youth grow in leadership and responsibility through various programs, many in agriculture-related areas. STATE MEETINGS- Volunteer Directors of the County Farm Bureau attended meetings sponsored by Texas Farm Bureau, including its annual state convention. At these meetings, various agricultural issues are discussed with similar local volunteers from other county farm bureaus across the state. At the Texas Farm Bureau annual convention, local county farm bureau leaders from all over Texas voted on agricultural issues that these volunteers would like Texas Farm Bureau and the volunteers to pursue on a statewide level in the upcoming year. ADDITIONAL- Members of the County Farm Bureau are also members of Texas Farm Bureau, a statewide agricultural organization (exempt under 501 (c)(5)) that works for the betterment of agriculture and coordinates programs on a statewide basis. Members of the County Farm Bureau are also members of the American Farm Bureau, a national agricultural organization that also works for the betterment of agriculture. County Farm Bureau volunteers also help organize their members into separate agricultural commodity interests and participate in matters dealing with legislation that affects agriculture.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0899940
IRS990/TotalAssetsEOYAmt0948743
IRS990/TotalAssetsGrp/BOYAmt0899940
IRS990/TotalAssetsGrp/EOYAmt0948743
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0162405
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0327454
IRS990/TotalGrossUBIAmt0196093
IRS990/TotalLiabilitiesBOYAmt01811
IRS990/TotalLiabilitiesEOYAmt03885
IRS990/TotalLiabilitiesGrp/BOYAmt01811
IRS990/TotalLiabilitiesGrp/EOYAmt03885
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0898129
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0944858
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt015685
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0374183
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0196093
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0899940
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0948743
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt04258
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0SAME ADDRESS AS BOX C ABOVE
IRS990/USAddress/CityNm0KERRVILLE
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078029
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN BAUER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08308952525
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KERR COUNTY FARM BUREAU
ReturnHeader/Filer/BusinessNameControlTxt0KERR
ReturnHeader/Filer/EIN0741536765
ReturnHeader/Filer/PhoneNum08308952525
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 291508
ReturnHeader/Filer/USAddress/CityNm0KERRVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078029
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0741145986
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Texas Farm Bureau
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 2689
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076702
ReturnHeader/PreparerPersonGrp/PhoneNum02547512337
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patrick Ehlers
ReturnHeader/ReturnTs02024-03-08T06:51:07-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BAUER
ReturnHeader/TaxPeriodBeginDt02022-11-01
ReturnHeader/TaxPeriodEndDt02023-10-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$0.33$0.30$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.39$0.36$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.94$0.37$0.33$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.33$0.30$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.86$0.32$0.28$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.32$0.29$0.04
2019Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.28$0.24$0.04
2018Summary only. Only limited summary data is available for this year.$0.75$0.00$0.74$0.42$0.22$0.20
2017Summary only. Only limited summary data is available for this year.$0.75$0.20$0.55$0.22$0.21$0.01
2016Summary only. Only limited summary data is available for this year.$0.76$0.21$0.54$0.23$0.19$0.04
2015Summary only. Only limited summary data is available for this year.$0.72$0.22$0.50$0.21$0.15$0.06
2014Summary only. Only limited summary data is available for this year.$0.44$0.00$0.44$0.20$0.15$0.06
2013Summary only. Only limited summary data is available for this year.$0.38$0.00$0.19$0.16$0.03
2012Summary only. Only limited summary data is available for this year.$0.35$0.00$0.19$0.13$0.05
2011Summary only. Only limited summary data is available for this year.$0.29$0.00$0.17$0.13$0.04