2024-08-29T10:02:02-05:00 2023-11-30 341310124 REA & ASSOCIATES INC 5400 FRANTZ RD SUITE 200 DUBLIN OH 43016 990 2022-12-01 314369470 OHIO FARM BUREAU FEDERATION OHIO 6142468212 280 N HIGH ST PO BOX 182383 6TH COLUMBUS OH 432182383 JODI BEEKMAN CFO 6142468212 2024-08-26 1 1 MELISSA DUNKLE CPA P01380769 6148898725 2024-08-01 2022 2024-08-08 14:25:15Z JODI BEEKMAN 280 N HIGH ST PO BOX 182383 6TH FL COLUMBUS OH 432182383 29774445 0 X OFBF.ORG X 1919 OH OUR MISSION IS WORKING TOGETHER FOR OHIO FARMERS TO ADVANCE ARGRICULTURE AND STRENGTHEN OUR COMMUNITIES. 26 26 114 4000 289005 0 3775121 13503033 2833696 3414381 1050033 860813 15375425 2151306 23034275 19929533 0 0 0 0 10728789 9658112 0 0 13027 8158372 7647934 18887161 17306046 4147114 2623487 45809552 49475788 12664389 12306490 33145163 37169298 X OUR MISSION IS WORKING TOGETHER FOR OHIO FARMERS TO ADVANCE AGRICULTURE AND STRENGTHEN OUR COMMUNITIES. 0 0 COMMUNICATIONS DEPARTMENT IS RESPONSIBLE FOR THE DEVELOPMENT AND GENERAL SUPERVISION OF THE OFBF COMMUNICATIONS PROGRAMS AND FOR SELECTED SPECIAL PROJECTS CONDUCTED FOR OUR MEMBERS. MATERIALS ARE PREPARED FOR USE IN THE TRAINING, IMPLEMENTATION, AND DISTRIBUTION OF MEMBER COMMUNICATIONS PROGRAMS. IN ADDITION, THIS DEPARTMENT HAS CHARGE OF PUBLICATIONS, MEDIA RELATIONS, WEB SITE AND SPECIAL PUBLIC RELATIONS ACTIVITIES. IT PREPARES NEWS RELEASES, PAMPHLETS, PRODUCTION, PUBLICATION AND DISTRIBUTION OF THE BUCKEYE FARM NEWS AND OUR OHIO MAGAZINE, AND PREPARES AUDIO/VISUAL PRESENTATIONS FOR USE BY STATE AND COUNTY FARM BUREAU LEADERS. THIS DEPARTMENT ALSO ASSISTS WITH MEMBERSHIP MARKETING ACTIVITIES. PUBLIC POLICY DEPARTMENT IS RESPONSIBLE FOR STATE AND NATIONAL PUBLIC AFFAIRS AND POLICY DEVELOPMENT PROGRAMS. IT IS ALSO RESPONSIBLE FOR WORKING WITH MEMBER FARM BUREAUS ON LOCAL PUBLIC AFFAIRS ISSUES AND POLICES. THE DEPARTMENT COORDINATES THE GOVERNMENT AFFAIRS AND POLICY DEVELOPMENT ACTIVITIES OF THE MEMBER FARM BUREAUS IN OHIO AND BETWEEN THE STATE AND AFBF; MAINTAINS LIAISON WITH CIVIC, GOVERNMENT AND PRIVATE GROUPS AND AGENCIES CONCERNED WITH LEGISLATIVE AND REGULATORY ISSUES OF INTEREST TO FEDERATION MEMBERS; ANALYZES PUBLIC OPINION, GOVERNMENT DIRECTIVES, REGULATIONS AND STATUTES; CONDUCTS RESEARCH ON ECONOMICS, SOCIALOGICAL AND ENVIRONMENTAL ISSUES; AND CONDUCTS EDUCATIONAL PROGRAMS TO DISSEMINATE INFORMATION AND SUGGEST ACTION PROGRAMS TO FARM BUREAU MEMBERS. THE DEPARTMENT IS RESPONSIBLE FOR POLITICAL ACTION AND EDUCATION AS IT RELATES TO FARM BUREAU INTERESTS AT ALL LEVELS OF GOVERNMENT. WE ALSO ENGAGE SOCIETY TO PROVIDE A BETTER UNDERSTANDING OF FOOD AND ANIMAL PRODUCTION WHILE PARTICIPATING IN DIALOGUE THAT AFFECTS HOW WE CARE FOR ANIMALS AND HOW WE PRODUCE FOOD. EXPENSES BUDGETED FOR ORGANIZATION DEPARTMENT ARE THOSE OF AN OVERALL ADMINISTRATIVE NATURE, SUCH AS ACCOUNTING AND INFORMATION TECHNOLOGY WHICH CANNOT LOGICALLY BE ALLOCATED TO ANY OTHER OF THE AFOREMENTIONED DEPARTMENTS AND SUPPORTS THE GENERAL MISSION OF THE ORGANIZATION. THE DEPARTMENT IS ALSO RESPONSIBLE FOR SUPERVISION OF THE ORGANIZATION'S FIELD STAFF AND A VARIETY OF PROGRAMS INCLUDING MEMBERSHIP RETENTION AND AQUISITIONS, LEADERSHIP DEVELOPMENT, YOUNG FARMERS ACTIVITIES AND MEMBER BENEFITS. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 52 0 1 114 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH X JODI BEEKMAN 6142468212 280 N HIGH ST PO BOX 182383 6TH FL COLUMBUS OH 432182383 CHRIS WEAVER TREASURER 2.00 0.00 X X 6585 0 0 WYATT BATES TRUSTEE 2.00 0.00 X 3428 0 0 BILL PATTERSON PRESIDENT 2.00 0.00 X X 25985 0 0 NATHAN BROWN TRUSTEE 2.00 0.00 X 4903 0 0 MATT BELL TRUSTEE 2.00 0.00 X 2670 0 0 STEVE BERK TRUSTEE 2.00 0.00 X 6933 0 0 ROSE HARTSCHUH TRUSTEE 2.00 0.00 X 4168 0 0 MIKE BENSMAN TRUSTEE 2.00 0.00 X 5785 0 0 MICHAEL BOYERT TRUSTEE 2.00 0.00 X 7680 0 0 KATHERINE HARRISON TRUSTEE 2.00 0.00 X 6413 0 0 LANE OSSWALD TRUSTEE 2.00 0.00 X 5203 0 0 MICHAEL VIDEKOVICH TRUSTEE 2.00 0.00 X 5590 0 0 CY PRETTYMAN FIRST VP 2.00 0.00 X X 9368 0 0 KARIN BRIGHT TRUSTEE 2.00 0.00 X 3150 0 0 MACKENZIE DEETZ TRUSTEE 2.00 0.00 X 2768 0 0 ADELE FLYNN TRUSTEE 2.00 0.00 X 5240 0 0 ROGER BAKER TRUSTEE 2.00 0.00 X 6248 0 0 JOHN BOLTE TRUSTEE 2.00 0.00 X 0 0 0 NICOL REITERMAN TRUSTEE 2.00 0.00 X 3193 0 0 JENNIFER COX TRUSTEE 2.00 0.00 X 6498 0 0 ALLEN MILLER TRUSTEE 2.00 0.00 X 5493 0 0 CRAIG POHLMAN TRUSTEE 2.00 0.00 X 4598 0 0 DANIELLE BURCH TRUSTEE 2.00 0.00 X 4653 0 0 MATT AULTMAN TRUSTEE 2.00 0.00 X 0 0 0 BILL MYERS TRUSTEE 2.00 0.00 X 2683 0 0 KYLE WALLS TRUSTEE 2.00 0.00 X 3743 0 0 ADAM SHARP EXECUTIVE VICE PRESIDENT 40.00 0.00 X 396090 0 28412 PAT PETZEL VP COMMUNICATIONS 40.00 0.00 X 135096 0 9770 MIKE BAILEY VP STRATEGIC PARTNERSHIPS 40.00 0.00 X 146969 0 3644 CHAD ENDSLEY GENERAL COUNSEL 40.00 0.00 X 157050 0 26297 JOHN GRAY CHIEF INFORMATION OFFICER 40.00 0.00 X 157944 0 10186 JACK IRVIN VP PUBLIC POLICY 40.00 0.00 X 132369 0 25981 PAUL LYONS VP MEMBERSHIP 40.00 0.00 X 123863 0 19289 IRENE MESSMER FORMER CFO 40.00 0.00 X 149051 0 19942 REBECCA EVERMAN ASSISTANT SECRETARY 40.00 0.00 X 65014 0 24258 JODI BEEKMAN CFO 40.00 0.00 X 101911 0 17850 KELLY BURNS HIGHEST COMPENSATED EMPLOY 40.00 0.00 X 113405 0 29544 LARRY ANTOSCH HIGHEST COMPENSATED EMPLOY 40.00 0.00 X 147298 0 3712 TYRON HIGGINS HIGHEST COMPENSATED EMPLOY 40.00 0.00 X 124943 0 27916 DAN RAPP HIGHEST COMPENSATED EMPLOY 40.00 0.00 X 113331 0 10673 CONNIE WARD HIGHEST COMPENSATED EMPLOY 40.00 0.00 X 103897 0 10436 2311209 0 267910 14 0 1 0 0 4309482 9193551 13503033 OTHER PROGRAM ACTIVITIES 900099 2930852 2930852 COMMUNICATIONS 541800 483529 194524 289005 3414381 1005707 1005707 9700018 9844912 -144894 -144894 -144894 PENSION RELATERD CHANGES 900099 2102691 2102691 OTHER REVENUE 900099 27929 27929 INCOME FROM NV 900099 20686 20686 2151306 19929533 5276682 289005 860813 1786339 1530535 252231 3573 4273843 3661829 603467 8547 1276515 1195584 80931 1867950 1749522 118428 453465 388529 64029 907 1022779 778437 244342 37197 37197 419965 419965 484961 484961 237304 237304 651599 487722 163877 MEMBERSHIP BENEFITS 1723722 1723722 MEMBERSHIP GROWTH 1222951 1222951 AUTO EXPENSE 557200 557200 BOARD EXPENSES 428825 66768 362057 861431 692379 169052 17306046 15234605 2058414 13027 1011840 646301 1501416 2597534 4482892 4493127 110687 110687 8739 217085 8907892 7678198 891972 1229694 37776858 38280930 1899430 25148 1000 45809552 49475788 10043484 7076079 2620905 3330981 1899430 12664389 12306490 X 0 0 0 0 33145163 37169298 33145163 37169298 45809552 49475788 2623487 1661603 -260955 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 22530 18907 3623 498644 482052 16592 8386718 7177239 1209479 1229694 X PART X, LINE 2: OFBF AND OOC ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) AND 501(C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE ("CODE"), EXCEPT FOR INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, AS DEFINED IN THE CODE. OFBF AND OOC HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED NOVEMBER 30, 2023 AND 2022. OFBDC AND NEW VENTURES FILE AN IRS FORM 1120, U.S. CORPORATION INCOME TAX RETURN. OFBDC AND NEW VENTURES EMPLOYS THE ASSET AND LIABILITY METHOD OF ACCOUNTING FOR INCOME TAXES. UNDER THE ASSET AND LIABILITY METHOD, DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASES. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES EXPECTED TO APPLY TO TAXABLE INCOME IN THE YEARS IN WHICH THOSE TEMPORARY DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED. THE EFFECT ON DEFERRED TAX ASSETS AND LIABILITIES OF A CHANGE IN TAX RATES IS RECOGNIZED IN INCOME IN THE PERIOD THAT INCLUDES THE ENACTMENT DATE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE FEDERATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORELIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF FINANCIAL POSITION ALONG WITH INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE FEDERATION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS, AND NO SUCH LIABILITIES HAVE BEEN RECORDED. X 1 1 X 0 0 0 ADAM SHARP EXECUTIVE VICE PRESIDENT 392565 0 0 0 3525 0 3918 0 24494 0 424502 0 0 0 CHAD ENDSLEY GENERAL COUNSEL 154576 0 0 0 2474 0 3796 0 22501 0 183347 0 0 0 IRENE MESSMER FORMER CFO 146702 0 0 0 2349 0 3860 0 16082 0 168993 0 0 0 JOHN GRAY CHIEF INFORMATION OFFICER 155835 0 0 0 2109 0 1180 0 9006 0 168130 0 0 0 JACK IRVIN VP PUBLIC POLICY 130188 0 0 0 2181 0 3480 0 22501 0 158350 0 0 0 TYRON HIGGINS HIGHEST COMPENSATED EMPLOY 122838 0 0 0 2105 0 1309 0 26607 0 152859 0 0 0 LARRY ANTOSCH HIGHEST COMPENSATED EMPLOY 147298 0 0 0 0 0 3712 0 0 0 151010 0 0 0 MIKE BAILEY VP STRATEGIC PARTNERSHIPS 144495 0 0 0 2474 0 3644 0 0 0 150613 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 WE ARE A MEMBERSHIP ORGANIZATION, NO STOCKHOLDERS. FORM 990, PART VI, SECTION A, LINE 7A WE HAVE A DELEGATE BODY ELECTED BY OUR MEMBERS THAT ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B SOME OF THE DECISIONS OF THE GOVERNING BODY ARE PRESENTED TO THE DELEGATE BODY FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED AT A REGULAR BOARD MEETING FOR THE BOARDS REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, OFFICERS, TRUSTEES AND KEY EMPLOYEES SUBMIT SIGNED DOCUMENTS DISCLOSING ANY INTEREST THAT COULD GIVE RISE TO A CONFLICT. THE BOARD REVIEWS AND MONITORS THESE DISCLOSERS THROUGHOUT THE YEAR. PT VI, LINE 15A: WE RETAIN THE SERVICES OF OUTSIDE PROFESSIONALS FOR COMPENSATION ANALYSIS AND COMPLIANCE. THE BOARD REVIEWS AND DOCUMENTS ANY DISCUSSION AND DECISIONS CONCERNING COMPENSATION FOR TOP MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 WE RETAIN THE SERVICES OF OUTSIDE PROFESSIONALS FOR COMPENSATION ANALYSIS AND COMPLIANCE. THE BOARD REVIEWS AND DOCUMENTS ANY DISCUSSION AND DECISIONS CONCERNING COMPENSATION FOR TOP MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, WE WILL PROVIDE A COPY OF OUR 990 RETURN FOR PUBLIC INSPECTION. NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990 PART XII LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FROM PRIOR YEARS. OUR OHIO COMMUNICATIONS 280 NORTH HIGH ST COLUMBUS OH 43218 261381816 EDUCATING CONSUMERS ABOUT AGRICULTURE OH 0 OHIO FARM BUREAU DEVELOPMENT 280 N HIGH ST COLUMBUS OH 43215 310884018 MANAGEMENT COMPANY OH 0 OFBF NEW VENTURES INC 280 N HIGH ST COLUMBUS OH 43215 854369334 MARKETING OH 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 OHIO FARM BUREAU DEVELOPMENT Q 70000 ACTUAL OUR OHIO COMMUNICATIONS N 0 ACTUAL OUR OHIO COMMUNICATIONS O 0 ACTUAL OUR OHIO COMMUNICATIONS Q 0 ACTUAL OFBF NEW VENTURES Q 159000 ACTUAL