Civic Intelligence

Fresno County Farm Bureau

990 • Fiscal year 2019 • EIN 94-0489647

Nov 01, 2018 to Oct 31, 2019 • Filed on Feb 07, 2020

1274 W HedgesFresno, CA 93728

(559) 237-0263

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

75th percentile

0.09x

Higher debt load relative to revenue than 75% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

93rd percentile

36%

Higher net margin than 93% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

49th percentile

$105,000

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 17.4% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

45th percentile

4.7%

Faster asset growth than 45% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

97th percentile

59%

Faster revenue growth than 97% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,395,020

Up $196,306 (+4.7%) from 2018

Net Assets

Up

$4,339,311

Up $215,823 (+5.2%) from 2018

Liabilities

Down

$55,709

Down $19,517 (-26%) from 2018

Revenue

Up

$603,674

Up $223,712 (+59%) from 2018

Expenses

Up

$387,851

Up $19,492 (+5.3%) from 2018

Net Income

Up

$215,823

Up $204,220 (+1760%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,745,849Liabilities 2011: $59,272Net Assets 2011: $2,686,5772011Assets 2012: $2,957,238Liabilities 2012: $58,709Net Assets 2012: $2,898,5292012Assets 2013: $3,342,306Liabilities 2013: $64,595Net Assets 2013: $3,277,7112013Assets 2014: $3,546,162Liabilities 2014: $67,763Net Assets 2014: $3,478,3992014Assets 2015: $3,625,592Liabilities 2015: $63,352Net Assets 2015: $3,562,2402015Assets 2016: $3,766,711Liabilities 2016: $83,416Net Assets 2016: $3,683,2952016Assets 2017: $4,184,707Liabilities 2017: $72,822Net Assets 2017: $4,111,8852017Assets 2018: $4,198,714Liabilities 2018: $75,226Net Assets 2018: $4,123,4882018Assets 2019: $4,395,020Liabilities 2019: $55,709Net Assets 2019: $4,339,3112019Assets 2020: $4,377,303Liabilities 2020: $45,212Net Assets 2020: $4,332,0912020Assets 2021: $4,788,032Liabilities 2021: $66,323Net Assets 2021: $4,721,7092021Assets 2022: $4,433,928Liabilities 2022: $61,812Net Assets 2022: $4,372,1162022Assets 2023: $4,540,741Liabilities 2023: $68,897Net Assets 2023: $4,471,8442023Assets 2024: $4,876,628Liabilities 2024: $38,386Net Assets 2024: $4,838,2422024Assets 2025: $5,150,693Liabilities 2025: $36,899Net Assets 2025: $5,113,7942025

Highlighted filing

2019

Assets$4,395,020
Liabilities$55,709
Net Assets$4,339,311

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $441,709Expenses 2011: $339,458Net Income 2011: $102,2512011Revenue 2012: $534,613Expenses 2012: $322,661Net Income 2012: $211,9522012Revenue 2013: $730,845Expenses 2013: $351,663Net Income 2013: $379,1822013Revenue 2014: $591,062Expenses 2014: $390,374Net Income 2014: $200,6882014Revenue 2015: $464,431Expenses 2015: $380,590Net Income 2015: $83,8412015Revenue 2016: $523,101Expenses 2016: $402,046Net Income 2016: $121,0552016Revenue 2017: $914,233Expenses 2017: $485,643Net Income 2017: $428,5902017Revenue 2018: $379,962Expenses 2018: $368,359Net Income 2018: $11,6032018Revenue 2019: $603,674Expenses 2019: $387,851Net Income 2019: $215,8232019Revenue 2020: $320,271Expenses 2020: $327,491Net Income 2020: -$7,2202020Revenue 2021: $706,074Expenses 2021: $316,456Net Income 2021: $389,6182021Revenue 2022: $31,627Expenses 2022: $381,220Net Income 2022: -$349,5932022Revenue 2023: $469,719Expenses 2023: $369,991Net Income 2023: $99,7282023Revenue 2024: $776,152Expenses 2024: $412,265Net Income 2024: $363,8872024Revenue 2025: $654,917Expenses 2025: $379,365Net Income 2025: $275,5522025

Highlighted filing

2019

Revenue$603,674
Expenses$387,851
Net Income$215,823
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Feb 7, 2020
Return Version
2018v3.1
Gross Receipts
$2,872,055
Mission and Program Overview

Mission

Fresno county farm bureau members currently participate in the programs and services of the bureau which include, but are not limited to, relevant information as to applicable laws and regulations, information about equipment and markets and marketing applicable to the agricultural community in fresno county, california.workers' compensation program serves bureau members who elect to participate. The program makes available to all members information and publicity regarding such participation.health insurance program serves bureau members who elect to participate. This program also makes available to all members information and publicity regarding available health insurance coverages.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,010,285$3,234,069▲ $1,223,784
Savings and Temporary Cash Investments$2,072,267$1,044,776▼ $1,027,491
Land, Buildings, and Equipment, Net$115,969$115,982▲ $13
Cash and Non-Interest-Bearing Accounts$193$193→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,198,714$4,395,020▲ $196,306
Other Assets Total-$0-
Liabilities
Deferred Revenue$50,965$34,501▼ $16,464
Other Liabilities$22,323$20,192▼ $2,131
Accounts Payable and Accrued Expenses$1,938$1,016▼ $922
Total Liabilities$75,226$55,709▼ $19,517
Net Assets / Fund Balance
Unrestricted Net Assets$4,123,488$4,339,311▲ $215,823
Total Net Assets Fund Balance$4,123,488$4,339,311▲ $215,823
Total Liabilities and Net Assets / Fund Balance$4,198,714$4,395,020▲ $196,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$40,487$244,201$284,688
Land$56,726-$56,726
Equipment$4,673$43,150$47,823
Other Land Buildings$14,096$29,061$43,157
Leasehold Improvements-$25,941$25,941
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan JacobsenExecutive DirecFT$105,000$105,000

Board Members and Trustees

NameTitle
Mark SorensenPresident
Donny Rollin1st Vice-pres.
Mayo Ryan2nd Vice-pres.
Matthew EfirdSecty./treas.
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$155,572
Investment Income
$242,278
Other Revenue
$205,824
Change in Net Assets
$215,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$252,343
Other Expenses$135,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,935--$107,935
Current Officers, Directors, Trustees, and Key Employees$105,000--$105,000
Office Expenses$33,184--$33,184
Fees for Service Investment Mgmnt Fees$18,496--$18,496
Payroll Taxes$17,229--$17,229
Other Employee Benefits$16,347--$16,347
Depreciation Depletion$12,333--$12,333
All Other Expenses$12,239--$12,239
Insurance$9,378--$9,378
Fees for Services Accounting$9,170--$9,170
Other Expenses$6,725--$6,725
Pension Plan Contributions$5,832--$5,832
Total Functional Expenses$387,851$0$0$387,851
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$20,192
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Fresno County Farm Bureau
EIN
94-0489647
Phone
5592370263
Address
1274 W HEDGES, FRESNO, CA 93728

Signing Officer

Name
Ryan Jacobsen
Title
Executive Director
Signed
2020-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
1917
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
5
Volunteers
150

Preparer

Firm
Linger Peterson & Shrum
Address
575 E Locust Ave Suite 308, Fresno, CA 93720-2928
Preparer
Bret D Harrison CPA
Phone
5594388740
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

As a non-profit organization other than a private foundation, the Bureau is exempt from federal and state income taxes on its exempt function income under Internal Revenue Code Section 501(c)(5) and California Code Section 23701a. The Bureau is subject to tax on unrelated business income. However, during FYE 10/31, 2019 and 2018, the Bureau did not have any unrelated business taxable income. The Bureau believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial stmts.

Raw XML Appendix391 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/PensionPlanContributionsGrp/ProgramServicesAmt05832
IRS990/PensionPlanContributionsGrp/TotalAmt05832
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/BusinessCd2110000
IRS990/ProgramServiceRevenueGrp/Desc0CFBF ROYALTY
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2STATE COMPENSATION FUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0155572
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0155572
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt028932
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0129775
IRS990/PYOtherRevenueAmt0184167
IRS990/PYProgramServiceRevenueAmt0166863
IRS990/PYRevenuesLessExpensesAmt011603
IRS990/PYSalariesCompEmpBnftPaidAmt0238584
IRS990/PYTotalExpensesAmt0368359
IRS990/PYTotalRevenueAmt0379962
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0215823
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-6175
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02072267
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01044776
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt040487
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0244201
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0284688
IRS990ScheduleD/EquipmentGrp/BookValueAmt04673
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043150
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047823
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt056726
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt056726
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025941
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt025941
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014096
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029061
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt043157
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020192
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0As a non-profit organization other than a private foundation, the Bureau is exempt from federal and state income taxes on its exempt function income under Internal Revenue Code Section 501(c)(5) and California Code Section 23701a. The Bureau is subject to tax on unrelated business income. However, during FYE 10/31, 2019 and 2018, the Bureau did not have any unrelated business taxable income. The Bureau believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial stmts.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115982
IRS990ScheduleD/TotalLiabilityAmt020192
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04198714
IRS990/TotalAssetsEOYAmt04395020
IRS990/TotalAssetsGrp/BOYAmt04198714
IRS990/TotalAssetsGrp/EOYAmt04395020
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0387851
IRS990/TotalFunctionalExpensesGrp/TotalAmt0387851
IRS990/TotalGrossUBIAmt0-6175
IRS990/TotalLiabilitiesBOYAmt075226
IRS990/TotalLiabilitiesEOYAmt055709
IRS990/TotalLiabilitiesGrp/BOYAmt075226
IRS990/TotalLiabilitiesGrp/EOYAmt055709
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04123488
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04339311
IRS990/TotalProgramServiceRevenueAmt0155572
IRS990/TotalReportableCompFromOrgAmt0105000
IRS990/TotalRevenueGrp/ExclusionAmt0205696
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0404153
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0603674
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-6175
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04198714
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04395020
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04123488
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04339311
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01274 W HEDGES
IRS990/USAddress/CityNm0FRESNO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093728
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.fcfb.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-06 18:47:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN JACOBSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fresno County Farm Bureau
ReturnHeader/Filer/BusinessNameControlTxt0FRES
ReturnHeader/Filer/EIN0940489647
ReturnHeader/Filer/PhoneNum05592370263
ReturnHeader/Filer/USAddress/AddressLine1Txt01274 W HEDGES
ReturnHeader/Filer/USAddress/CityNm0FRESNO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093728
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811342570
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Linger Peterson & Shrum
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0575 E Locust Ave Suite 308
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fresno
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0937202928
ReturnHeader/PreparerPersonGrp/PhoneNum05594388740
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bret D Harrison CPA
ReturnHeader/ReturnTs02020-02-07T15:49:33-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-11-01
ReturnHeader/TaxPeriodEndDt02019-10-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.15$0.04$5.11$0.65$0.38$0.28
2024Detailed filing. Detailed filing data is available for this year.$4.88$0.04$4.84$0.78$0.41$0.36
2023Detailed filing. Detailed filing data is available for this year.$4.54$0.07$4.47$0.47$0.37$0.10
2022Detailed filing. Detailed filing data is available for this year.$4.43$0.06$4.37$0.03$0.38$0.35
2021Detailed filing. Detailed filing data is available for this year.$4.79$0.07$4.72$0.71$0.32$0.39
2020Detailed filing. Detailed filing data is available for this year.$4.38$0.05$4.33$0.32$0.33$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.40$0.06$4.34$0.60$0.39$0.22
2018Detailed filing. Detailed filing data is available for this year.$4.20$0.08$4.12$0.38$0.37$0.01
2017Detailed filing. Detailed filing data is available for this year.$4.18$0.07$4.11$0.91$0.49$0.43
2016Detailed filing. Detailed filing data is available for this year.$3.77$0.08$3.68$0.52$0.40$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.63$0.06$3.56$0.46$0.38$0.08
2014Summary only. Only limited summary data is available for this year.$3.55$0.07$3.48$0.59$0.39$0.20
2013Summary only. Only limited summary data is available for this year.$3.34$0.06$3.28$0.73$0.35$0.38
2012Summary only. Only limited summary data is available for this year.$2.96$0.06$2.90$0.53$0.32$0.21
2011Summary only. Only limited summary data is available for this year.$2.75$0.06$2.69$0.44$0.34$0.10