2024-08-09T09:21:46-07:00 2024-03-31 363283706 Douglas W Irwin & Co Ltd 222 North Main Street Kewanee IL 61443 990 2023-04-01 370919211 CASS-MORGAN FARM BUREAU CASS 2172456833 1152 TENDICK STREET JACKSONVILLE IL 62650 DALE HADDEN President 2024-08-09 true true DOUGLAS W IRWIN CPA P01308063 3098525515 2023 2024-08-08 14:25:15Z DALE HADDEN 1152 TENDICK STREET JACKSONVILLE IL 62650 362705 false X N/A X 1970 IL TO PROMOTE A BETTER CLIMATE FOR AGRICULTURE, PROTECT THE INTERESTS AND SERVE THE NEEDS OF CASS-MORGAN FARM BUREAU MEMBERS. 15 15 3 31534 15489 152461 173445 23869 63934 52099 104088 91692 320483 341105 0 0 111769 123256 0 0 100001 99323 211770 222579 108713 118526 1418841 1640934 14509 11543 1404332 1629391 TO PROMOTE A BETTER CLIMATE FOR AGRICULTURE, PROTECT THE INTERESTS AND SERVE THE NEEDS OF CASS-MORGAN FARM BUREAU MEMBERS. false false AGRICULTURE IN THE CLASSROOM - PROGRAM TO EDUCATE ELEMENTARY SCHOOL STUDENTS ABOUT AGRICULTURE. LEADERSHIP ACTIVITIES - ACTIVITIES INCLUDE TRAINING FOR BOARD MEMBERS, YOUNG LEADERS, FUTURE LEADERS, AND SECONDARY SCHOOL STUDENTS. EDUCATIONAL ACTIVITIES - PROGRAMS INCLUDE MARKETING PROMOTION, ESTATE AND FINANCIAL PLANNING, AND COMMUNITY AFFAIRS. false true false false false false false false false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true true true false true 2 0 true 3 true true true false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true true true false X LINDSAY MCQUEEN 2172456833 1152 TENDICK STREET JACKSONVILLE IL 62650 X DALE HADDEN President 0.00 0.00 X X 0 0 0 DOUG COOP Vice President 0.00 0.00 X X 0 0 0 JENNY RING Secretary 0.00 0.00 X X 0 0 0 JEFF CARLS Treasurer 0.00 0.00 X X 0 0 0 CHARLIE CROW Director 0.00 0.00 X 0 0 0 JON FREEMAN Director 0.00 0.00 X 0 0 0 RUDY PATE Director 0.00 0.00 X 0 0 0 ALICIA SANDIDGE Director 0.00 0.00 X 0 0 0 JOHN TOMHAVE Director 0.00 0.00 X 0 0 0 STEVE TURNER Director 0.00 0.00 X 0 0 0 DAVID VIRGIN Director 0.00 0.00 X 0 0 0 DAVID WESSEL Director 0.00 0.00 X 0 0 0 LUKE WHEELER Director 0.00 0.00 X 0 0 0 COURT WHITE Director 0.00 0.00 X 0 0 0 WES WHITE Director 0.00 0.00 X 0 0 0 0 false false false 0 62262 111183 173445 MISCELLANEOUS 23869 23869 23869 52099 52099 0 61552 61552 20206 21600 -1394 -1394 -1394 0 0 0 63 63 63 INSURANCE SERVICE FEES 524298 31471 31471 31471 341105 31534 136126 0 0 0 0 3220 0 95658 16314 -156 8220 0 0 0 0 0 0 11565 2789 16783 0 0 13545 4599 0 6725 0 0 1433 3257 ACTIVITIES & PROGRAMS 33741 INCOME TAXES 4879 SALES TAX EXPENSE 7 0 222579 0 0 0 142246 170463 0 66768 77009 8972 11120 0 0 0 0 1169 2757 172757 116883 39768 55874 739929 877019 419989 446692 0 0 0 1418841 1640934 1796 10590 953 12713 14509 11543 X 1404332 1629391 1404332 1629391 1418841 1640934 118526 106533 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23868 23868 142057 111947 30110 6832 4936 1896 55874 446692 X 469238 106533 21600 128133 341105 341105 244179 21600 21600 222579 222579 Part X : FIN48 Footnote FIN 48 FOOTNOTEFASB ASC 740, INCOME TAXES, REQUIRES ENTITIES TO ANALYZE THE LIKELIHOOD OF DISALLOWANCE OF TAX POSITIONS TAKEN IN RETURNS ALREADY FILED OR TO BE FILED IN CASE OF EXAMINATION BY TAXING AUTHORITIES. THIS EVALUATION OF TAX POSITIONS MAY RESULT IN THE RECOGNITION OF ADDITIONAL TAX LIABILITIES OR DERECOGNITION OF CERTAIN TAX ASSETS. IN CONSULTATION WITH THE FARM BUREAU'S TAX ADVISORS, MANAGMENT HAS CONCLUDED THAT THE CUMULATIVE EFFECT, IN ANY, OF PAST AND CURRENT TAX POSITIONS TAKEN BY THE FARM BUREAU ARE IMMATERIAL TO THE FINANCIAL STATEMENTS AS OF THE DATE OF THIS REPORT. THEREFORE, NO LIABILITY HAS BEEN RECORDED. THE FARM BUREAU'S INCOME TAX RETURNS ARE OPEN TO EXAMINATION BY TAXING AUTHORITIES FOR THE YEARS ENDED MARCH 31, 2021, 2022, 2023, AND 2024. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY HAVE BEEN FILED. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENTAL EXPENSES $21600 Part XII, Line 2d: Other expenses and losses per audited F/S RENTAL EXPENSES $21600 Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS THREE CLASSES OF MEMBERS: VOTING, PROFESSIONAL, AND NON-VOTING. ONLY VOTING MEMBERS CAN HOLD OFFICE. Form 990, Part VI, Section A, Line 7a MEMBERS HAVE THE AUTHORITY TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Section A, Line 7b VARIOUS GOVERNANCE DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY THE MEMBERS. Form 990, Part VI, Section B, Line 11b THE MANAGER REVIEWS FROM 990 PRIOR TO PRESENTING TO THE BOARD. THE BOARD REVIEWS AND APPROVES THE FORM. Form 990, Part VI, Section B, Line 12c IT IS THE DUTY OF EACH OFFICER AND DIRECTOR TO DISCLOSE TO THE BOARD OF DIRECTORS OF THE COUNTY FARM BUREAU ANY CONFLICTS OF INTEREST OF WHICH THEY ARE AWARE, INCLUDING CONFLICTS INVOLVING OTHER OFFICERS OR DIRECTORS SUBJECT TO THIS POLICY. SUCH DISCLOSURE IS TO BE MADE BEFORE THE BOARD OF DIRECTORS DICUSSES THE ISSUE, MATTER, OR TRANSACTION TO WHICH THE POSSIBLE CONFLICT APPLIES. UPON SUCH DISCLOSURE, THE BOARD OF DIRECTORS OF THE COUNT FARM BUREAU MAY TAKE SUCH FURTHER ACTION IT DEEMS APPROPRIATE OR AS REQUIRED BY LAW. SUCH ACTION COULD INCLUDE REQUIRING THE DIRECTOR OR OFFICER TO RECUSE HIMSELF OR HERSELF FROM DELIBERATIONS, VOTING, DECISION-MAKING, OR OTHER PARTICIPATION WITH RESPECT TO THE MATTER. Form 990, Part VI, Section B, Line 15b MANAGER'S CONTRACT AND COMPENSATION ARE REVIEWED ANNUALLY BY THE OFFICERS OF THE BOARD USING COMPARABLE DATA. A RECOMMENDATION IS MADE AND VOTED ON BY THE ENTIRE BOARD. BOARD MEMBERS ARE COMPENSATED VIA A PERDIEM AND MILEAGE AGREEMENT. MILEAGE IS PAID AT THE STANDARD IRS RATE. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ON FILE AT THE OFFICE AND AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2c THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. CASS-MORGAN FARM BUREAU FOUNDATION 1152 TENDRICK STREET JACKSONVILLE IL 62650 371364014 STUDENT SCHOLARSHIPS AND AGRICULTURAL ED IL 501(c)(3) LINE 7 CASS-MORGAN FARM BUREAU true false false false false false false false false false false false true false true true false false true true