Nonprofit · EIN 48-1243473
KANSAS FARM BUREAU LEGAL FOUNDATION
Tax-exempt · MANHATTAN, KS 66503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $181,122 | $58,458 | $122,664 | $1,321,938 | $0 | $1,321,938 |
| December 31, 2024 | 990 | $175,550 | $67,481 | $108,069 | $1,199,274 | $0 | $1,199,274 |
| December 31, 2023 | 990 | $108,658 | $53,133 | $55,525 | $1,091,205 | $0 | $1,091,205 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $87,717
- Program service revenue
- $0
- Investment income
- $93,405
- Net gain from sales of assets
- $56,484
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $45,071
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $519
- Program services (functional)
- $54,429
- Management and general (functional)
- $4,029
Balance sheet and other
- Total assets, start of year
- $1,199,274
- Total assets, end of year
- $1,321,938
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,321,938
- Publicly traded securities
- $1,168,146
- Gross receipts
- $494,065
- Employees
- 0
- Volunteers
- 20
- Year formed
- 2000
- State of legal domicile
- KS
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TERRY HOLDREN | SECRETARY Officer | – | $0 | $410,054 | $74,484 |
| JOSEPH NEWLAND | PRESIDENT/DI Trustee or director, Officer | – | $0 | $338,883 | $22,779 |
| JOEL LEFTWICH | RELATED ORG Highest-paid employee | – | $0 | $223,782 | $59,830 |
| KERRY SPENCER | TREASURER Officer | – | $0 | $184,386 | $55,724 |
| RYAN FLICKNER | RELATED ORG Highest-paid employee | – | $0 | $174,687 | $56,565 |
| BRETT ADAMS | ASST TREASUR Officer | – | $0 | $146,024 | $51,769 |
| DAN STROM | RELATED ORG Highest-paid employee | – | $0 | $147,332 | $44,428 |
| MEAGAN CRAMER | RELATED ORG Highest-paid employee | – | $0 | $128,898 | $48,651 |
| BRENDEN WIRTH | RELATED ORG Highest-paid employee | – | $0 | $106,731 | $59,165 |
| GLENN BRUNKOW | VICE-PRES/DI Trustee or director, Officer | – | $0 | $31,125 | $0 |
| CALEB MATTIX | DIRECTOR Trustee or director | – | $0 | $24,525 | $0 |
| STEVEN MCCLOUD | DIRECTOR Trustee or director | – | $0 | $23,550 | $0 |
| GEORGE PRETZ | DIRECTOR Trustee or director | – | $0 | $23,550 | $0 |
| JIM SCHMIDT | DIRECTOR Trustee or director | – | $0 | $23,475 | $0 |
| DENNIS ASHCRAFT | DIRECTOR Trustee or director | – | $0 | $23,175 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| DOUGLAS ZILLINGER | DIRECTOR Trustee or director | – | $0 | $23,175 |
| JOSEPH JURY | DIRECTOR Trustee or director | – | $0 | $22,500 |
| LAURA HAFFNER | DIRECTOR Trustee or director | – | $0 | $22,125 |
| JAMES SIPES | DIRECTOR Trustee or director | – | $0 | $22,125 |
| TIM TYSON | DIRECTOR Trustee or director | – | $0 | $20,250 |
| DAN SCHMIDT | DIRECTOR Trustee or director | – | $0 | $20,175 |
990 for the year ended December 31, 2024: 22 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TERRY HOLDREN | SECRETARY Officer | – | $0 | $390,688 | $70,829 |
| JOSEPH NEWLAND | PRESIDENT/DI Trustee or director, Officer | – | $0 | $314,562 | $21,168 |
| JOEL LEFTWICH | RELATED ORG Highest-paid employee | – | $0 | $217,468 | $56,769 |
| KERRY SPENCER | TREASURER Officer | – | $0 | $177,472 | $52,637 |
| RYAN FLICKNER | RELATED ORG Highest-paid employee | – | $0 | $168,751 | $54,651 |
| WENDEE GRADY | ASST SECRETA Key employee | 32 | $0 | $154,182 | $53,761 |
| BRETT ADAMS | ASST TREASUR Officer | – | $0 | $140,539 | $48,821 |
| DAN STROM | RELATED ORG Highest-paid employee | – | $0 | $141,699 | $41,750 |
| MEAGAN CRAMER | RELATED ORG Highest-paid employee | – | $0 | $123,687 | $45,978 |
| MARK NELSON | RELATED ORG Highest-paid employee | – | $0 | $131,357 | $29,848 |
| GLENN BRUNKOW | VICE-PRES/DI Trustee or director, Officer | – | $0 | $26,350 | $0 |
| JOSEPH JURY | DIRECTOR Trustee or director | – | $0 | $21,825 | $0 |
| STEVEN MCCLOUD | DIRECTOR Trustee or director | – | $0 | $21,750 | $0 |
| GEORGE PRETZ | DIRECTOR Trustee or director | – | $0 | $21,750 | $0 |
| DOUGLAS ZILLINGER | DIRECTOR Trustee or director | – | $0 | $21,075 | $0 |
| JIM SCHMIDT | DIRECTOR Trustee or director | – | $0 | $20,925 | $0 |
| JAMES SIPES | DIRECTOR Trustee or director | – | $0 | $20,925 | $0 |
| CRAIG COOPER | DIRECTOR Trustee or director | – | $0 | $20,625 | $0 |
| LAURA HAFFNER | DIRECTOR Trustee or director | – | $0 | $20,625 | $0 |
| DAN SCHMIDT | DIRECTOR Trustee or director | – | $0 | $20,325 | $0 |
| DENNIS ASHCRAFT | DIRECTOR Trustee or director | – | $0 | $20,250 | $0 |
| TIM TYSON | DIRECTOR Trustee or director | – | $0 | $20,250 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Terry Holdren | Secretary Officer | – | $0 | $370,410 | $67,312 |
| Joseph Newland | President/Director Trustee or director, Officer | – | $0 | $274,413 | $17,687 |
| Joel Leftwich | Related Org Employee Highest-paid employee | – | $0 | $211,886 | $52,444 |
| Kerry Spencer | Treasurer Officer | – | $0 | $172,975 | $48,404 |
| Ryan Flickner | Related Org Employee Highest-paid employee | – | $0 | $164,518 | $49,797 |
| Wendee Grady | Related Org Employee Highest-paid employee | 32 | $0 | $150,265 | $49,472 |
| Brett Adams | Related Org Employee Highest-paid employee | – | $0 | $138,258 | $44,813 |
| Dan Strom | Related Org Employee Highest-paid employee | – | $0 | $138,421 | $38,170 |
| Jeff Grossenbacher | Vice-Pres/Director Trustee or director, Officer | – | $0 | $24,525 | $0 |
| George Pretz | Director Trustee or director | – | $0 | $23,100 | $0 |
| Craig Cooper | Director Trustee or director | – | $0 | $22,200 | $0 |
| Glenn Brunkow | Director Trustee or director | – | $0 | $21,975 | $0 |
| Jim Schmidt | Director Trustee or director | – | $0 | $21,900 | $0 |
| Joseph Jury | Director Trustee or director | – | $0 | $21,600 | $0 |
| Steven McCloud | Director Trustee or director | – | $0 | $20,850 | $0 |
| Douglas Zillinger | Director Trustee or director | – | $0 | $20,625 | $0 |
| Laura Haffner | Director Trustee or director | – | $0 | $20,550 | $0 |
| Dan Schmidt | Director Trustee or director | – | $0 | $20,400 | $0 |
| James Sipes | Director Trustee or director | – | $0 | $20,250 | $0 |
| Tim Tyson | Director Trustee or director | – | $0 | $19,800 | $0 |
Address and contacts
- Address (IRS master file)
- 2627 KFB PLZ, MANHATTAN, KS 66503-8154
- Principal officer (990 for 2025)
- KERRY SPENCER, 2627 KFB PLAZA, MANHATTAN, KS 66503
- Signed the 990
- KERRY SPENCER, TREASURER
- Phone
- (785) 587-6160
Mission
TO STRENGTHEN AGRICULTURE AND THE LIVES OF KANSANS BY PROVIDING LEGAL RESEARCH, ADVOCACY, AND EDUCATION.
Program accomplishments
- 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 2025. THE LEGAL FOUNDATION RURAL PRACTICE GRANT 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. THIRTEEN GRANT RECIPIENTS HAVE BEEN IDENTIFIED SINCE THE BEGINNING OF THIS PROGRAM. 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 OTHER. THE LEGAL FOUNDATION PROVIDES GRANTS TO COUNTY FARM BUREAU ASSOCIATIONS TO HOST LEGAL EDUCATION SEMINARS. IN 2025 THREE GRANTS WERE AWARDED FOR SEMINARS HOSTED ON ESTATE PLANNING, RAILS TO TRAILS, AND ELECTRIC TRANSMISSION. THROUGH LEGAL EDUCATION SEMINARS, THE LEGAL FOUNDATION REACHED OVER 1,000 INDIVIDUALS IN 2025.Expenses $54,429 · grants $45,071
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 48-1243473
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $1,321,938
- Income (IRS master file)
- $494,065
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $181,122 | $58,458 | $1,321,938 | IRS |
| 990 | December 2024 | $175,550 | $67,481 | $1,199,274 | XML |
| 990 | December 2023 | $108,658 | $53,133 | $1,091,205 | XML |
| 990 | December 2022 | $109,229 | $39,595 | $1,035,680 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 48-1243473).
Questions about KANSAS FARM BUREAU LEGAL FOUNDATION
- What is the EIN of KANSAS FARM BUREAU LEGAL FOUNDATION?
- The employer identification number (EIN) of KANSAS FARM BUREAU LEGAL FOUNDATION is 48-1243473.
- Is KANSAS FARM BUREAU LEGAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to KANSAS FARM BUREAU LEGAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KANSAS FARM BUREAU LEGAL FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KANSAS FARM BUREAU LEGAL FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KANSAS FARM BUREAU LEGAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KANSAS FARM BUREAU LEGAL FOUNDATION?
- The 990 for the year ended December 31, 2025 names KERRY SPENCER.
- Who are the officers and directors of KANSAS FARM BUREAU LEGAL FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 21 people; 0 received compensation from the organization.
- How much revenue does KANSAS FARM BUREAU LEGAL FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $181,122, expenses of $58,458 and total assets of $1,321,938 at year end.
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