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    <ReturnTs>2025-09-11T16:35:09-04:00</ReturnTs>
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        <BusinessNameLine1Txt>SK LEE CPAS PSC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>208 PAULINE DR STE D</AddressLine1Txt>
        <CityNm>BEREA</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40403</ZIPCd>
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    <TaxPeriodBeginDt>2023-11-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>ROCKCASTLE COUNTY FARM BUREAU FEDER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCK</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>POBOX 664</AddressLine1Txt>
        <CityNm>MOUNT VERNON</CityNm>
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        <ZIPCd>40456</ZIPCd>
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      <PersonNm>TERRY LAWSON</PersonNm>
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      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SAMMY K LEE CPA</PreparerPersonNm>
      <PTIN>P00442305</PTIN>
      <PhoneNum>8599863756</PhoneNum>
      <PreparationDt>2025-09-11</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>30315</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>4402</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3820</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>582</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>27683</OtherRevenueTotalAmt>
      <TotalRevenueAmt>58580</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4635</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>5804</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>59381</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69820</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11240</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>148183</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>136943</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>55354</BOYAmt>
        <EOYAmt>51518</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>92829</BOYAmt>
        <EOYAmt>85425</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>148183</BOYAmt>
        <EOYAmt>136943</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>148183</BOYAmt>
        <EOYAmt>136943</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDES FUNDING FOR LOCAL FARM RELATED PROGRAMS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDES FUNDING FOR LOCAL FARM RELATED PROGRAMS BY PARTICIPATION IN STATE WIDE FARM BUREAU FEDERATION ACTIVITIES. THERE ARE APPOXIMATELY 3600 MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
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        <PersonNm>TERRY LAWSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG BROCK</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY HURST</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RANDALL THACKER</PersonNm>
        <TitleTxt>SEC/TREAS</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES BALLINGER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLA PARSONS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROY REYNOLDS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOMMY MINK</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENDA PARSONS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN KING</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM TOM MILLS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK DYEHOUSE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>COMPANY OFFICE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 664</AddressLine1Txt>
          <CityNm>MT VERNON</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>40456</ZIPCd>
        </USAddress>
        <PhoneNum>6062562010</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER REVENUES 17,726 RENTAL REVENUES 7,800 INSURANCE REVENUES 2,157 TOTAL 27,683</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MEETING EXPENSE 19,428 INSURANCE 1,500 DUES AND MEMBERSHIPS 840 COLLECTION FEES 5,292 ADMINISTRATIVE COSTS 14,188 DONATIONS 10,716 SUPPLIES 13 NON-INVESTMENT DEPRECIATION 7,404 TOTAL 59,381</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>2,297 2,297 LESS ACCUMULATED DEPRECIATION 2,297 2,297 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
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