2024-03-28T08:14:31-00:00 2023-12-31 990 2023-01-01 481243473 Kansas Farm Bureau Legal Foundation KANS 7855876160 2627 KFB Plaza Manhattan KS 665038155 Kerry Spencer Treasurer 7855876160 2024-03-28 false Kerry Spencer XXX-XX-XXXX 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z Kerry Spencer 2627 KFB Plaza Manhattan KS 66503 552033 false X X 2000 KS Dedicated to providing services to farmers/ranchers and their rural communities in order to help keep the agricultural community viable. This is accomplished through education, advocacy and protection. 13 13 0 20 0 80487 86766 0 16664 21892 12078 0 109229 108658 18500 35000 0 0 0 75 21095 18133 39595 53133 69634 55525 1035680 1091205 0 1035680 1091205 X Dedicated to providing services to farmers/ranchers and their rural communities in order to help keep the agricultural community viable. This is accomplished through education, advocacy and protection. false false 43589 35000 See Schedule O 43589 true true false false false false false false false true false false false false false false false false false false false false false false false false false false true true false false false false false false false false false false false false false true false true false true 7 0 true 0 false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false X Kerry Spencer 7855876160 2627 KFB Plaza Manhattan KS 66503 Terry Holdren Secretary 040.00 X 0 370410 67312 Joseph Newland President/Director 040.00 X X 0 274413 17687 Joel Leftwich Related Org Employee 040.00 X 0 211886 52444 Kerry Spencer Treasurer 040.00 X 0 172975 48404 Ryan Flickner Related Org Employee 040.00 X 0 164518 49797 Wendee Grady Related Org Employee 032.00 008.00 X 0 150265 49472 Brett Adams Related Org Employee 040.00 X 0 138258 44813 Dan Strom Related Org Employee 040.00 X 0 138421 38170 Jeff Grossenbacher Vice-Pres/Director 015.00 X X 0 24525 0 George Pretz Director 015.00 X 0 23100 0 Craig Cooper Director 015.00 X 0 22200 0 Glenn Brunkow Director 015.00 X 0 21975 0 Jim Schmidt Director 015.00 X 0 21900 0 Joseph Jury Director 015.00 X 0 21600 0 Steven McCloud Director 015.00 X 0 20850 0 Douglas Zillinger Director 015.00 X 0 20625 0 Laura Haffner Director 015.00 X 0 20550 0 Dan Schmidt Director 015.00 X 0 20400 0 James Sipes Director 015.00 X 0 20250 0 Tim Tyson Director 015.00 X 0 19800 0 1878921 368099 false true false 15518 71248 86766 26918 26918 438349 443375 -5026 -5026 108658 26918 2000 2000 33000 33000 0 0 0 0 0 0 0 0 0 675 675 0 0 0 0 519 444 75 2334 66 2268 0 0 0 1051 256 795 0 548 548 0 0 0 0 Dues Subscriptions 9008 6985 2023 Ag Law Briefs 163 163 Insurance 3625 3625 Corporate Annual Reports 40 40 170 170 53133 43589 9469 75 34516 18363 52435 23279 948729 1049563 1035680 1091205 0 0 X 1035680 1091205 1035680 1091205 1035680 1091205 55525 X false false false X 73341 70825 71719 80487 86766 383138 73341 70825 71719 80487 86766 383138 383138 21634 29029 61779 16664 21892 150998 5544 13455 12547 12078 43624 577760 108658 0.66310 0.58930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 41403 3665 5283 2000 48351 38948 8478 -6023 41403 33182 2650 3223 108 38947 27647 1900 3635 33182 15215 9749 2879 196 27647 0.90000 0.10000 false false Financial derivatives and other financial products Closely-held equity interests Federal income taxes true Rural Law Practice Grant 6 33000 X X X true true X X X X true true false false false false false false false Terry Holdren Secretary 303713 58493 8203 35827 31484 437720 Wendee Grady Related Org Employee 135891 13666 708 15306 34166 199737 Dan Strom Related Org Employee 123340 12838 2244 14378 23791 176591 Ryan Flickner Related Org Employee 145470 18334 714 16489 33308 214315 Joel Leftwich Related Org Employee 186822 23868 1196 21114 31330 264330 Kerry Spencer Treasurer 152550 19500 925 17250 31154 221379 Joseph Newland President/Director 249450 24962 6526 11161 292099 Brett Adams Related Org Employee 121950 15600 708 13800 31013 183071 Part I Line 3 Please see in Schedule O, Form 990, Part VI, Line 15a Compensation Process for Top Official Part I Line 4b Terry Holdren nonqualified retirement contribution 4,370.81 Form 990, Part III, Line 4a America needs an agricultural industry that supports healthy rural communities, protects the environment, and promotes a safe, diverse, and stable food supply. A healthy family farm-based system of agriculture is required to achieve these goals. Targeted, top-notch legal information and advocacy are indispensable in the struggle to defend family-based agriculture and secure social and economic justice for farmers. To provide this service the Kansas Farm Bureau Legal Foundation Legal Foundation used more than 20 volunteers in 2023. Form 990, Part III, Line 4a The Legal Foundations newest program helps place attorneys in rural Kansas by awarding up to 3 grants to new law graduates that pass the bar and begin their practice of law in a rural Kansas community. Nine grant recipients have been identified since the beginning of this program. Form 990, Part III, Line 4a The Legal Foundation is a proud sponsor of efforts to provide continuing legal education to attorneys serving agricultural clients, including the annual AALA symposium, and a joint symposium with the Kansas Bar Association. This AALA symposium gathers the best and brightest agricultural law attorneys from around the U.S., and provides lectures and open formats for them to learn from one another. Form 990, Part III, Line 4a The Legal Foundation supports the agricultural law program at Washburn University law school through sponsoring its student organization. Form 990, Part VI, Line 11b - Organizations Process to Review Form 990 - The actual Form 990 will be reviewed by the Audit Committee of the Board and highlights of the Form 990 will be presented to the full Board during the Audit Committee presentation made by Accounting Staff. If a Member of the Board is unable to attend the Form 990 Review, they may request a copy at the next Board Meeting. Form 990, Part VI, Line 12c - Enforcement of Conflicts Policy - All Officers, Directors, Trustees and key employees will annually disclose or update to the President of the Board of Directors on a form provided by the organization, their interests that could give rise to conflicts of interest. The interests include, but are not limited to, a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members. For each interest dislosed to the President, the President will determine whether to A take no action B assure full disclosure to the Board of Directors and other individuals covered by the policy C ask the person to excuse themselves from participation in related discussions or decisions within the organization or D ask the person to resign from his or her position in the organization. If the person refuses to resign, he/she would become subject to possible removal in accordance with the organizations removal procedures. The organizations CEO/General Counsel will monitor proposals or ongoing transactions for conflicts of interest and disclose them to the President in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred. Form 990, Part VI, Line 15a - Compensation Process for Top Official - The President and CEO/General Counsel of Kansas Farm Bureau are covered by the policy on the process for evaluating performance and determining compensation. Evaluation and Goal Setting Each August the Executive Committee of the Board will meet with each member of the Leadership Team to review prior performance and develop goals for the coming year. Said goals will be reduced to writing and agreed to by both the Leadership Team member and the Executive Committee of the Board. The document will be submitted for approval by the entire KFB Board. Quarterly Review At a quarterly meeting of the Executive Committee of the Board, goals and progress will be reviewed. This meeting will facilitate open dialogue between members of the Leadership Team and the Board through the Executive Committee. Any issues or areas of concern may be shared with the entire Board. Evaluation and Future Goal Settings The following August, the Executive Committee of the Board evaluates the Leadership Team and gives the summaries to the Vice President of the Board for presentation to the full Board for informational purposes. During this evaluation process the Leadership Team and the Executive Committee will assess and develop goals for the coming year. Salary Following discussion of annual goals and progress, the Executive Committee reviews and develops a salary recommendation for presentation to the full Board for approval and presentation to members of the Leadership Team. Use of Survey Data Human Resources is responsible for using survey data of comparable positions for the evaluation of the market ranges for the Kansas Farm Bureau Leadership Team members. Note There is no published survey data available for the President of Kansas Farm Bureau. There are no conflicts of interests that exist with the person that reviews the data and makes the market range recommendation to the Board or a Committee of the Board. Review of Salary and Market Ranges The Executive Committee of the Board reviews current salaries and the upcoming years market ranges. Recommendation of Salary The Executive Committee reports to the full Board on salaries for the President CEO/General Counsel for the upcoming year. NOTE Presidents compensation includes base pay, incentive compensation both determined by the Executive Committee and approved by the full Board and pass-through per diems paid by outside organizations. Form 990, Part VI, Line 15b - Compensation Process for Officers - Performance evaluations are conducted annually by the direct manager of the Officers/Key Employees and provided to the CEO for compensation consideration. Compensation is evaluated according to performance and position within a market range. The market range is established from surveys conducted for similar positions within the same industry, company size and non-profit status when possible comparables exist. The market ranges represent a 50 spread from the minimum to the maximum of the range and are evaluated annually. If the market shows an increase of more than 5, the increase in the ranges are capped at two times the annual salary budgeted increase. If the market shows less than a 5 increase or a market decrease, the ranges remain the same for the upcoming year. In addition to base compensation, these positions are also eligible for incentive compensation, paid according to the employees performance and the financial health of the organization. Form 990, Part VI, Line 19 - Governing Documents Disclosure Explanation - Kansas Farm Bureau Legal Foundation does not currently make its governing documents, conflict of interest policy, or financial statements available to the general public, other than by request. Kansas Farm Bureau 2627 KFB Plaza Manhattan KS 66503 480546988 Ag Ed KS 501C N/A false Kansas Farm Bureau Foundation 2627 KFB Plaza Manhattan KS 66503 481196853 Ag Ed KS 501C 7 N/A false FB Capital Management of Kansas 2627 KFB Plaza Manhattan KS 66503 481141647 Cap Mgmt KS KS FARM BUREAU C Corp false KFB Rural Health Association 2627 KFB Plaza Manhattan KS 66503 841937464 Health Care Benefits KS KS FARM BUREAU C Corp false false false true false false false false false false false false false true true false true false false true Kansas Farm Bureau m 241504 Actual Expenses Incurred