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AMERICAN FARM BUREAU FEDERATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN FARM BUREAU FEDERATION (EIN 36-0725160)
Tax period
2023-12-01 to 2024-11-30
Filed
2025-07-14
IRS object ID
202531959349301288
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-07-14T13:27:55-05:00ReturnTs
Tax Period End2024-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 INTERNATIONAL DRIVE SUITE 400AddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN360725160EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FARM BUREAU FEDERATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2024063600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 MARYLAND AVE SW 1000WAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHLEEN J CULLINSPersonNm
Person TitleCFO & TREASURERPersonTitleTxt
Phone2024063600PhoneNum
Signature2025-07-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJULIA FLANNERYPreparerPersonNm
PTINP00928918PTIN
Phone4102469300PhoneNum
Preparation2025-07-10PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOBY YOUNGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 MARYLAND AVE SW 1000WAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$36,693,260GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.FB.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1920FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionSEE SCHEDULE O THE AMERICAN FARM BUREAU FEDERATION IS THE VOICE OF AGRICULTURE (R). WE ARE FARM AND RANCH FAMILIES WORKING TOGETHER TO BUILD A SUSTAINABLE FUTURE OF SAFE AND ABUNDANT FOOD, FIBER AND RENEWABLE FUEL FOR OUR NATION AND THE WORLD.ActivityOrMissionDesc
Voting Members Governing Body32VotingMembersGoverningBodyCnt
Voting Members Independent31VotingMembersIndependentCnt
Total Employee156TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$94,406TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$4,365NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$124,000PYContributionsGrantsAmt
CY Contributions Grants$106,500CYContributionsGrantsAmt
PY Program Service Revenue$34,718,531PYProgramServiceRevenueAmt
CY Program Service Revenue$33,415,505CYProgramServiceRevenueAmt
PY Investment Income$1,540,984PYInvestmentIncomeAmt
CY Investment Income$2,240,518CYInvestmentIncomeAmt
PY Other Revenue$940,508PYOtherRevenueAmt
CY Other Revenue$930,737CYOtherRevenueAmt
PY Total Revenue$37,324,023PYTotalRevenueAmt
CY Total Revenue$36,693,260CYTotalRevenueAmt
PY Grants And Similar Paid$331,751PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$348,583CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$16,747,706PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$17,831,902CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$14,986,266PYOtherExpensesAmt
CY Other Expenses$15,141,154CYOtherExpensesAmt
PY Total Expenses$32,065,723PYTotalExpensesAmt
CY Total Expenses$33,321,639CYTotalExpensesAmt
PY Revenues Less Expenses$5,258,300PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,371,621CYRevenuesLessExpensesAmt
Total Assets BOY$108,380,691TotalAssetsBOYAmt
Total Assets EOY$125,601,852TotalAssetsEOYAmt
Total Liabilities BOY$18,441,479TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,885,701TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$89,939,212NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$107,716,151NetAssetsOrFundBalancesEOYAmt
MissionTHE AMERICAN FARM BUREAU FEDERATION IS THE VOICE OF AGRICULTURE (R). WE ARE FARM AND RANCH FAMILIES WORKING TOGETHER TO BUILD A SUSTAINABLE FUTURE OF SAFE AND ABUNDANT FOOD, FIBER AND RENEWABLE FUEL FOR OUR NATION AND THE WORLD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPUBLIC POLICY - POLICY IS CONTINUALLY EVOLVING AND HAS A DIRECT IMPACT ON AMERICA'S FARMERS AND RANCHERS. AFBF'S WORK IN WASHINGTON, D.C., IS DRIVEN BY THE POLICY PRIORITIES ESTABLISHED BY FARMER AND RANCHER MEMBERS FROM ACROSS THE COUNTRY AT AFBF'S ANNUAL MEETING OF VOTING DELEGATES. THESE DELEGATES ARE FAMILY FARMERS WHO OPERATE SMALL, MEDIUM, AND LARGE FARMS GROWING OR RAISING VIRTUALLY EVERY AGRICULTURAL PRODUCT PRODUCED IN AMERICA TODAY. THIS NATIONAL FARMER DELEGATE BODY IS WHAT ENSURES AFBF'S POLICY OBJECTIVES ARE TRULY DRIVEN BY THE INTERESTS OF AMERICA'S FARMERS. ONCE THOSE GOALS ARE SET, AFBF WORKS WITH STATE AND COUNTY FARM BUREAU ORGANIZATIONS NATIONWIDE TO ENGAGE FARMERS AND RANCHERS IN OUR POLICY ADVOCACY, ENABLING ALL OF AGRICULTURE TO SPEAK WITH ONE VOICE THROUGH AFBF.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescEVENTS - IDEAG GROUP LLC, AN AFFILIATE OF AFBF, DELIVERS AN OPTIMAL EXPERIENCE TO ATTENDEES, EXHIBITORS, AND THOUGHT LEADERS IN AGRICULTURE AT REGIONAL FARM SHOWS. INTERACTIVE, CONTENT-RICH, AND HIGH-VALUE PROGRAMMING IS THE CORNERSTONE OF EVERY SHOW. WE MAKE IT A PRIORITY TO CONNECT FARMERS AND RANCHERS TO TOP-NOTCH GOODS AND SERVICE PROVIDERS FROM ACROSS THE COUNTRY WHO CAN MEET THEIR NEEDS. WE DO THE SAME AT AFBF'S ANNUAL CONVENTION WHERE THOUSANDS OF FARM BUREAU MEMBERS AND OTHERS INTERESTED IN AGRICULTURE GATHER EACH JANUARY. CONVENTION ATTENDEES HAVE ACCESS TO CUTTING EDGE ANALYSIS, DEEP INSIGHTS, A BUZZING TRADE SHOW FLOOR, AND FIRST-RATE KEYNOTE SPEAKERS AND WORKSHOPS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescLEADERSHIP, EDUCATION & ENGAGEMENT - AS PUBLIC INTEREST IN THE FOOD SYSTEM CONTINUES TO GROW - INCLUDING IN FOOD SECURITY, SUSTAINABILITY, NUTRITION, AND ANIMAL CARE, IT'S MORE IMPORTANT THAN EVER FOR FARMERS AND RANCHERS TO FEEL COMFORTABLE ENGAGING WITH THE PUBLIC, POLICYMAKERS, AND MEDIA. AFBF PROVIDES INTENSIVE TRAINING IN LEADERSHIP AND EFFECTIVE OUTREACH, STRENGTHENING THE ABILITY OF FARMERS AND RANCHERS TO CONNECT WITH CONSUMERS AND OTHERS, AND TO SERVE AS LEADERS IN RURAL COMMUNITIES. SKILLS LEARNED ARE APPLIED AT THE LOCAL, STATE AND FEDERAL LEVELS.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document219IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee156EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members32GoverningBodyVotingMembersCnt
Independent Voting Member31IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKATHLEEN J CULLINSPersonNm
Phone2024063600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 MARYLAND AVE SW 1000WAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (51 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
VINCENT DUVALL
PRESIDENT40.002.00Yes (X)Yes (X)$645,759$0$39,906
SCOTT VANDERWAL
VICE PRESIDENT2.002.00Yes (X)Yes (X)$50,875$0$0
ALLEN CARTER JR
DIRECTOR2.00Yes (X)$3,000$0$0
BRYAN SEARLE
DIRECTOR2.00Yes (X)$6,750$0$0
CARLYLE CURRIER
DIRECTOR2.00Yes (X)$300$0$0
DAN GLESSING
DIRECTOR2.00Yes (X)$6,150$0$0
DAVID FISHER
DIRECTOR2.00Yes (X)$5,850$0$0
ERIC MAYBERRY
DIRECTOR2.00Yes (X)$16,050$0$0
HARRY OTT
DIRECTOR2.00Yes (X)$11,400$0$0
ISABELLA CHISM
DIRECTOR2.000.20Yes (X)$16,350$0$0
JEB SMITH
DIRECTOR2.000.20Yes (X)$13,200$0$0
JIM HARPER
DIRECTOR (THRU 6/30/2024)2.00Yes (X)$900$0$0
KEVIN LUSSIER
DIRECTOR2.00Yes (X)$800$0$0
MARK HANEY
DIRECTOR (THRU 12/02/2023)2.00Yes (X)$13,650$0$0
MARK MCHARGUE
DIRECTOR2.00Yes (X)$11,850$0$0
MATT FIMON
DIRECTOR (THRU 01/23/2024)2.00Yes (X)$12,500$0$0
MIKE MCCORMICK
DIRECTOR2.00Yes (X)$8,100$0$0
PAUL LARSON
DIRECTOR2.000.20Yes (X)$2,400$0$0
RODD MOESEL
DIRECTOR2.00Yes (X)$16,950$0$0
RUSSELL BOENING
DIRECTOR2.00Yes (X)$10,800$0$0
SCOTT MUGRAGE
DIRECTOR2.00Yes (X)$5,700$0$0
SHAWN HARDING
DIRECTOR2.00Yes (X)$43,950$0$0
TOM MCCALL
DIRECTOR2.00Yes (X)$8,700$0$0
WAYNE PRYOR
DIRECTOR2.00Yes (X)$12,900$0$0
WAYNE STAFFORD
DIRECTOR (THRU 12/08/2023)2.00Yes (X)$4,200$0$0
ANGELA BAILEY
DIRECTOR2.000.20Yes (X)$0$0$0
CARL BEDNARSKI
DIRECTOR2.00Yes (X)$0$0$0
BRIAN DUNCAN
DIRECTOR2.00Yes (X)$0$0$0
RICHARD FONTENOT
DIRECTOR2.00Yes (X)$0$0$0
RICHARD GUEBERT JR
DIRECTOR (THRU 12/06/2023)2.00Yes (X)$0$0$0
GARRETT HAWKINS
DIRECTOR2.00Yes (X)$0$0$0
RICH HILLMAN
DIRECTOR (THRU 12/01/2023)2.00Yes (X)$0$0$0
CHRIS HOFFMAN
DIRECTOR2.00Yes (X)$0$0$0
JAMIE JOHANSSON
DIRECTOR (THRU 12/05/2023)2.000.20Yes (X)$0$0$0
BRENT JOHNSON
DIRECTOR2.00Yes (X)$0$0$0
KEVIN KRENTZ
DIRECTOR (THRU 12/04/2023)2.000.20Yes (X)$0$0$0
RANDY KRON
DIRECTOR2.00Yes (X)$0$0$0
EDDIE MELTON
DIRECTOR2.00Yes (X)$0$0$0
JOE NEWLAND
DIRECTOR2.00Yes (X)$0$0$0
JIMMY PARNELL
DIRECTOR2.00Yes (X)$0$0$0
STEFANIE SMALLHOUSE
DIRECTOR (THRU 11/21/2024)2.00Yes (X)$0$0$0
DAN WRIGHT
DIRECTOR2.00Yes (X)$0$0$0
ELLEN STEEN GREER
GENERAL COUNSEL & SECRETARY40.002.00Yes (X)$376,767$0$81,096
KATHLEEN J CULLINS
CFO & TREASURER40.002.00Yes (X)$367,655$0$49,660
JOBY YOUNG
EXECUTIVE VP40.002.00Yes (X)$429,432$0$22,033
SAMUEL KIEFFER
VP, PUBLIC POLICY40.00$262,213$0$61,097Yes (X)
MARGARET WOLFF
VP, LEAD, EDUC AND ENGAGE40.00$277,762$0$137,795Yes (X)
TERRI MOORE
VP, COMMUNICATIONS40.00$293,490$0$28,110Yes (X)
BRIAN ANDERSON
ED, TECHNOLOGY40.00$244,505$0$43,350Yes (X)
TRAVIS CUSHMAN
DPTY GEN COUNS, LIT & PUBL40.00$251,697$0$35,757Yes (X)
MELISSA SANDERS CARROLL
EXECUTIVE DIRECTOR, IDEAG40.00$234,878$0$24,140Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$3,667,483TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$522,944TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K59IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmtAddress Line1ContractorAddress/ForeignAddress/AddressLine1TxtCityContractorAddress/ForeignAddress/CityNmCountryContractorAddress/ForeignAddress/CountryCdForeign PostalContractorAddress/ForeignAddress/ForeignPostalCd
COGENT GLOBAL SOLUTIONS
1550 LARIMER ST STE 1082DENVERCO80202PRODUCTION SERVICES$619,179
FREEMAN
9900 BUSINESS PKWYLANHAMMD20706CONVENTION SERVICES$432,556
HYATT REGENCY JACKSONVILLE RIVERFRONT
225 E COASTLINE DRJACKSONVILLEFL32202CONVENTION SERVICES$398,329
AEG MANAGEMENT PR LLC
CONVENTION SERVICES$267,713100 CONVENTION BLVDSAN JUANRQ00907
CROWELL & MORING LLP
PO BOX 715509PHILADELPHIAPA191715509LEGAL SERVICES$161,631
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K11CntrctRcvdGreaterThan100KCnt
All Other Contributions$106,500AllOtherContributionsAmt
Total Contributions$106,500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBER DUES900099$29,106,200$29,106,200
EVENTS900099$4,214,899$3,003,119$1,211,780
FARMSHOW PROGRAM ADS541800$94,406$94,406
FieldValueIRS element (for citing)
Total Program Service Revenue$33,415,505TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,240,518TotalRevenueColumnAmt
Exclusion$2,240,518ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,157TotalRevenueColumnAmt
Exclusion$17,157ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
SHARED SERVICES900099$786,940$786,940
SUBLEASE INCOME900099$66,000$66,000

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$60,640TotalRevenueColumnAmt
Exclusion$60,640ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$913,580OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,693,260TotalRevenueColumnAmt
Related Or Exempt Func Income$32,896,259RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$94,406UnrelatedBusinessRevenueAmt
Exclusion$3,596,095ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$348,583TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,652,722TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,972,023TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,119,000TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,048,549TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,039,608TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,167,180TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$100,966TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$282,136TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$165,098TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$667,040TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$690,608TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,468,421TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,940,933TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,012,799TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$760,199TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$196,978TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
DUES & SUBSCRIPTIONS$636,266
TRAINING$23,531
OTHER TAXES & FEES$17,957
MISCELLANEOUS$11,042

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$33,321,639TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,208,287BOYAmt
EOY$1,495,662EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$19,826,423BOYAmt
EOY$26,243,600EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$75,000BOYAmt
EOY$10,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,564,580BOYAmt
EOY$1,273,746EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,720,000BOYAmt
EOY$2,720,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,028,631BOYAmt
EOY$1,248,060EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,213,024LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$7,592,076LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$754,988BOYAmt
EOY$620,948EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$46,605,482BOYAmt
EOY$60,156,293EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$14,990,555BOYAmt
EOY$15,443,783EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$95,285BOYAmt
EOY$118,727EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$3,928,377BOYAmt
EOY$3,421,377EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$14,583,083BOYAmt
EOY$12,849,656EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$108,380,691BOYAmt
EOY$125,601,852EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,677,003BOYAmt
EOY$2,075,827EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,766,092BOYAmt
EOY$2,188,019EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,998,384BOYAmt
EOY$13,621,855EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,441,479BOYAmt
EOY$17,885,701EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$89,131,212BOYAmt
EOY$106,966,151EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$808,000BOYAmt
EOY$750,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$89,939,212BOYAmt
EOY$107,716,151EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$108,380,691BOYAmt
EOY$125,601,852EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$3,371,621ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$12,598,388NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$1,806,929OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,838,222OtherCostOrOtherBasisAmt
Depreciation$5,713,266DepreciationAmt
Book Value$124,956BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,160,452OtherCostOrOtherBasisAmt
Depreciation$1,703,629DepreciationAmt
Book Value$456,823BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$214,350OtherCostOrOtherBasisAmt
Depreciation$175,181DepreciationAmt
Book Value$39,169BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$620,948TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$15,443,783BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$15,443,783TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
RIGHT-OF-USE-ASSET - OPERATING LEASE$12,781,264
DUE FROM AFFILIATES$52,517
ACCRUED INTEREST$11,375
SECURITY DEPOSITS$4,500
FieldValueIRS element (for citing)
Total Book Value Other Assets$12,849,656TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
OPERATING LEASE LIABILITY$12,357,840
ACCRUED PENSION BENEFIT COST$284,984
457B LIABILITY$979,031
FieldValueIRS element (for citing)
Total Liability$13,621,855TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FEDERATION IS A NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(5). AFBI IS A TAXABLE ENTITY AND IS SUBJECT TO TAXES ON ITS NET INCOME, IF ANY. AFBF LEGAL ADVOCACY AND IDEAG ARE DISREGARDED ENTITIES FOR TAX PURPOSES AND RELATED ACTIVITY IS REPORTED WITH THE FEDERATIONS RETURNS. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FEDERATION AND RECOGNIZE A TAX LIABILITY IF THE FEDERATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FEDERATION, AND HAS CONCLUDED THAT AS OF NOVEMBER 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (12 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE
600 MARYLAND AVE SW SUITE 1000WWASHINGTONDC20024366169577501(C)(3)$165,000$0GENERAL SUPPORT
AGRI-PULSE COMMUNICATIONS INC
110 WATERSIDE LANECAMDENTONMO65020200696295$13,500$0SPONSORSHIPS FOR VARIOUS EVENTS
MOUNTAIN STATES LEGAL FOUNDATION
2596 S LEWIS WAYLAKEWOODCO80227840736725501(C)(3)$12,000$0CONTRIBUTION
MINORITIES IN AGRICULTURE NATURAL RESOURCES AND RELATED SCIENCES
1720 PEACHTREE ST NW SUITE 776SATLANTAGA30309382868011501(C)(3)$10,000$0SPONSORSHIP
NATIONAL 4-H CONGRESS FOUNDATION
PO BOX 367ALPHARETTAGA30009452572008501(C)(3)$10,000$0CONTRIBUTION
AGRICULTURE FUTURE OF AMERICA
11500 NW AMBASSADOR DR SUITE 306KANSAS CITYMO64153431759425501(C)(3)$10,000$0SPONSORSHIP
NATIONAL FFA FOUNDATION
PO BOX 68960INDIANAPOLISIN462680960356077075501(C)(3)$10,000$0SPONSORSHIP
WESTERN RESOURCES LEGAL CENTER
9220 SW BARBUR BLVDPORTLANDOR97219470951075501(C)(3)$6,000$0CONTRIBUTION
PACIFIC LEGAL FOUNDATION
930 G STREETSACRAMENTOCA95814942197343501(C)(3)$6,000$0CONTRIBUTION
WESTERN CAUCUS FOUNDATION
410 FIRST STREET SUITE 200WASHINGTONDC20003463948410501(C)(3)$6,000$0CONTRIBUTION
SOUTH DAKOTA FARM BUREAU FEDERATION
2225 DAKOTA AVENUE SHURONSD57350460191750501(C)(5)$5,500$0CONTRIBUTION
WASHINGTON STATE FARM BUREAU FEDERATION
975 CARPENTER RD NE 301LACEYWA98516910462136501(C)(5)$5,250$0CONTRIBUTION
FieldValueIRS element (for citing)
Total501c3 Org9Total501c3OrgCnt
Total Other Org3TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHEDULE I, PART I, LINE 2: CONTRIBUTIONS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS DURING THE BUDGET APPROVAL PROCESS. THE CONTRIBUTIONS APPROVED BY THE BOARD MEET THE MISSION OF THE ORGANIZATION. SINCE THE FUNDS ARE TO BE USED FOR THE GENERAL SUPPORT OF AGRICULTURAL PROGRAMS, THE RECIPIENTS ARE NOT REQUIRED TO SUBSTANTIATE THEIR EXPENDITURES RELATED TO THESE CONTRIBUTIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
VINCENT DUVALL
PRESIDENT$638,901$0$0$0$6,858$0$24,476$0$15,430$0$685,665$0$0$0
ELLEN STEEN GREER
GENERAL COUNSEL & SECRETARY$374,267$0$2,500$0$0$0$76,434$0$4,662$0$457,863$0$0$0
JOBY YOUNG
EXECUTIVE VP$426,392$0$2,500$0$540$0$3,230$0$18,803$0$451,465$0$0$0
KATHLEEN J CULLINS
CFO & TREASURER$362,833$0$2,500$0$2,322$0$29,337$0$20,323$0$417,315$0$0$0
MARGARET WOLFF
VP, LEAD, EDUC AND ENGAGE$272,940$0$2,500$0$2,322$0$88,072$0$49,723$0$415,557$0$0$0
SAMUEL KIEFFER
VP, PUBLIC POLICY$258,903$0$2,500$0$810$0$14,393$0$46,704$0$323,310$0$0$0
TERRI MOORE
VP, COMMUNICATIONS$288,666$0$4,824$0$0$0$27,087$0$1,023$0$321,600$0$0$0
BRIAN ANDERSON
ED, TECHNOLOGY$240,783$0$2,500$0$1,222$0$23,622$0$19,728$0$287,855$0$0$0
TRAVIS CUSHMAN
DPTY GEN COUNS, LIT & PUBL$248,119$0$3,038$0$540$0$15,533$0$20,224$0$287,454$0$0$0
MELISSA SANDERS CARROLL
EXECUTIVE DIRECTOR, IDEAG$229,974$0$4,161$0$743$0$20,995$0$3,145$0$259,018$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationCERTAIN EMPLOYEES RECEIVE TAX GROSS-UP PAYMENTS ON BONUS AND DEFERRED COMPENSATION PAYMENTS. THESE AMOUNTS ARE INCLUDED IN TAXABLE WAGES WHEN RECEIVED. THE SPOUSE OF THE PRESIDENT TRAVELS TO AFBF MEETINGS WHEN THERE ARE SCHEDULED BUSINESS ACTIVITIES. SPOUSAL TRAVEL IS INCLUDED AS TAXABLE WAGES WHEN PAID.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6AFBF MEMBERS ARE THE STATE FARM BUREAU ORGANIZATIONS.
FORM 990, PART VI, SECTION A, LINE 7ATHE STATE FARM BUREAU ORGANIZATIONS, REPRESENTED BY FARMER AND RANCHER VOTING DELEGATES, ELECT MEMBERS TO THE AFBF BOARD OF DIRECTORS. ONLY STATE FARM BUREAU PRESIDENTS, WHO MUST BE FARMERS OR RANCHERS, ARE ELIGIBLE FOR ELECTION TO THE AFBF BOARD OF DIRECTORS. THE VOTING DELEGATES ALSO ELECT THE AFBF PRESIDENT AND VICE PRESIDENT, WHO MUST BE FARMERS OR RANCHERS AND WHO SERVE AS EX OFFICIO MEMBERS OF THE BOARD. THE CHAIRS OF THE AFBF WOMEN'S LEADERSHIP COMMITTEE AND YOUNG FARMERS & RANCHERS COMMITTEE, WHO MUST BE FARMERS, RANCHERS, OR MEMBERS OF FARM FAMILIES, ALSO SERVE AS EX OFFICIO MEMBERS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 7BTHE AFBF BYLAWS MAY BE AMENDED ONLY BY A 2/3 VOTE OF THE VOTING DELEGATES.
FORM 990, PART VI, SECTION B, LINE 11BAFBF RETAINS THE SERVICES OF AN INDEPENDENT CPA FIRM TO PREPARE THE ORGANIZATION'S FORM 990. UPON SUBMISSION OF THE DRAFT, MANAGEMENT REVIEWS THE FORM AND THEN PROVIDES A COPY OF THE FINAL DRAFT TO THE BOARD OF DIRECTORS BEFORE THE JULY BOARD MEETING. AT THE JULY BOARD MEETING, MEMBERS ARE GIVEN THE OPPORTUNITY TO ADDRESS ANY QUESTIONS WITH MANAGEMENT.
FORM 990, PART VI, SECTION B, LINE 12COFFICERS, DIRECTORS AND EMPLOYEES ARE ANNUALLY REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT AS A PRECURSOR TO THEIR SERVICE TO THE ORGANIZATION. POTENTIAL CONFLICTS ARE LOGGED WITH, AND MONITORED BY THE SECRETARY OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15AMERICAN FARM BUREAU FEDERATION (AFBF) MAINTAINS A GRADE STRUCTURE AND EACH YEAR, AFBF REVIEWS ITS GRADE STRUCTURE TO DETERMINE IF THE RANGES NEED TO BE ADJUSTED BASED ON FACTORS SUCH AS COST OF LIVING AND CHANGES IN THE MARKET. AFBF WILL PERIODICALLY CONSULT WITH A THIRD PARTY TO REVIEW THE GRADE STRUCTURE AND CONDUCT A REVIEW OF MARKET DATA. THE GRADE RANGES MAY BE SHIFTED IN ACCORDANCE WITH MARKET OR SURVEY DATA. AFBF ALSO REGULARLY PARTICIPATES IN COMPENSATION SURVEYS TO REVIEW BENCHMARKED MARKET DATA. SALARY INCREASES AND COMPENSATION DECISIONS ARE REVIEWED BY HUMAN RESOURCES AND APPROVED BY THE EXECUTIVE VICE PRESIDENT (OR PRESIDENT FOR THE EXECUTIVE VICE PRESIDENT'S COMPENSATION) TO ENSURE THAT EMPLOYEES ARE PAID ACCORDING TO FAIR, EQUITABLE AND UNIFORM PRINCIPLES. THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION AND IS APPROVED BY THE BOARD OF DIRECTORS. AFBF CONDUCTS PERFORMANCE REVIEWS SEMI-ANNUALLY THROUGH AN ONLINE SYSTEM UTILIZING A STANDARD TEMPLATE APPROVED BY THE EXECUTIVE VICE PRESIDENT. THE SALARY INCREASE BUDGET EACH FISCAL YEAR IS BASED ON PUBLISHED MARKET DATA AND IS SUBJECT TO THE APPROVAL OF THE EXECUTIVE VICE PRESIDENT AND PRESIDENT WITH THE OVERALL BUDGET BEING APPROVED BY THE AFBF BOARD OF DIRECTORS, TYPICALLY AT THE OCTOBER BOARD MEETING. EMPLOYEES ARE NOTIFIED OF ANY INCREASES IN PAY AFTER THE OCTOBER BOARD MEETING. THIS PROCESS WAS LAST COMPLETED IN MARCH 2021.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART XI, LINE 9:ADDITIONAL PENSION CHARGES 1,103,977. INTER-ENTITY ADJUSTMENT 703,000. ROUNDING -48.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
AFBF LEGAL ADVOCACY PROGRAM LLC
600 MARYLAND AVE SW STE 1000WWASHINGTONDC20024651294705AFBF LEGAL ADVOCACY PROGRAM, LLC A SINGLE MEMBER LLCDE$164,262$3,760,520AMERICAN FARM BUREAU FEDERATION
IDEAG GROUP LLC
600 MARYLAND AVE SW STE 1000WWASHINGTONDC20024364767427PRODUCTION OF REGIONAL FARM SHOWSDE$2,683,319$9,266,961AMERICAN FARM BUREAU FEDERATION

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTUREBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 MARYLAND AVE SW STE 1000WAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd
FieldValueIRS element (for citing)
EIN366169577EIN
Primary ActivitiesPROMOTE AG LITERACY & EDUCATIONPrimaryActivitiesTxt
Legal Domicile StateILLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FARM BUREAU FEDERATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FARM BUREAU INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 MARYLAND AVE SW STE 1000WAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd
FieldValueIRS element (for citing)
EIN363250406EIN
Primary ActivitiesBUSINESS MANAGEMENTPrimaryActivitiesTxt
Legal Domicile StateILLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN FARM BUREAU FEDERATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income$1,457,080ShareOfTotalIncomeAmt
Share Of EOY Assets$3,523,244ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (6 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
AMERICAN FARM BUREAU INC
N$60,000MAINTAINED RECORDS AT FMV
AMERICAN FARM BUREAU INC
L$360,000MAINTAINED RECORDS AT FMV
AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE
B$165,000MAINTAINED RECORDS AT FMV
AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE
L$533,616MAINTAINED RECORDS AT FMV
AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE
N$147,954MAINTAINED RECORDS AT FMV
AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE
O$663,881MAINTAINED RECORDS AT FMV