Nonprofit · EIN 51-0489857
INDIANA AGRICULTURAL LAW FOUNDATION INC
Tax-exempt · INDIANAPOLIS, IN 46206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $245,394 | $176,451 | $68,943 | $1,646,371 | $0 | $1,646,371 |
| December 31, 2024 | 990 | $224,256 | $174,550 | $49,706 | $1,577,428 | $0 | $1,577,428 |
| December 31, 2023 | 990 | $264,055 | $161,966 | $102,089 | $1,532,722 | $5,000 | $1,527,722 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $185,783
- Program service revenue
- $500
- Investment income
- $59,111
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $800
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $116,355
- Salaries, compensation and benefits (total)
- $158,159
- Professional fundraising fees
- $0
- Travel
- $1,063
- Program services (functional)
- $96,470
- Management and general (functional)
- $30,126
- Fundraising (functional)
- $49,855
Balance sheet and other
- Total assets, start of year
- $1,577,428
- Total assets, end of year
- $1,646,371
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,646,371
- Net assets without donor restrictions
- $1,156,192
- Net assets with donor restrictions
- $490,179
- Gross receipts
- $245,394
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2004
- State of legal domicile
- IN
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 |
|---|---|---|---|---|---|
| Mark Sigler resigned effective 12-1 | Treasurer Officer | 0.2 | $0 | $348,351 | $89,794 |
| Megan Ritter effective 12-15-2025 | Treasurer Officer | 0.2 | $0 | $224,783 | $42,174 |
| Mark Thornburg | Secretary Officer | 5 | $0 | $176,545 | $67,891 |
| Randall Kron | President Trustee or director, Officer | 0.3 | $0 | $165,749 | $57,953 |
| Elaine Rueff | Assistant Treasurer Officer | 1 | $0 | $136,798 | $44,938 |
| John Shoup | Exec Director Highest-paid employee | 36 | $96,088 | $12,243 | $37,829 |
| Robin Heldman | Assistant Secretary Officer | 0.25 | $0 | $95,742 | $41,905 |
| Maria Spellman | Assistant Secretary Officer, Key employee | 3 | $12,856 | $65,278 | $34,144 |
| Kendell Culp | Vice President Trustee or director, Officer | 0.2 | $0 | $73,920 | $7,984 |
| Janis Highley | Director Trustee or director | 0.2 | $0 | $23,976 | $0 |
| Terry Hayhurst | Director Trustee or director | 0.5 | $0 | $13,920 | $0 |
| Kevin Ousley resigned effective 12- | Director Trustee or director | 0.2 | $0 | $13,850 | $0 |
| Matthew Hayden | Director Trustee or director | 0.5 | $0 | $13,560 | $0 |
| Mark Seib | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Robert Geswein | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Bruce Guernsey | Director Trustee or director | 0.2 | $0 | $13,200 |
| Bruce Herr | Director Trustee or director | 0.5 | $0 | $13,200 |
| Kermit Paris | Director Trustee or director | 0.5 | $0 | $13,200 |
| Jon Sparks | Director Trustee or director | 0.2 | $0 | $13,200 |
| Corina Brant | Director Trustee or director | 0.2 | $0 | $13,200 |
| Thomas Miller effective 12-13-2025 | Director Trustee or director | 0.2 | $0 | $550 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Mark Sigler | Treasurer Officer | 0.2 | $0 | $302,550 | $77,775 |
| Mark Thornburg | Secretary Officer | 5 | $0 | $164,428 | $64,561 |
| Randall Kron | President Trustee or director, Officer | 0.3 | $0 | $146,046 | $46,799 |
| Elaine Rueff | Assistant Treasurer Officer | 1 | $0 | $124,610 | $41,974 |
| Robin Heldman | Assistant Secretary Officer | 0.25 | $0 | $87,111 | $39,786 |
| Maria Spellman | Assistant Secretary Officer | 3 | $8,433 | $62,961 | $33,330 |
| Kendell Culp | Vice President Trustee or director, Officer | 0.2 | $0 | $77,935 | $7,726 |
| Janis Highley | Director Trustee or director | 0.2 | $0 | $19,440 | $0 |
| Kevin Underwood resigned 12-14-2024 | Director Trustee or director | 0.2 | $0 | $13,850 | $0 |
| Terry Hayhurst | Director Trustee or director | 0.5 | $0 | $13,575 | $0 |
| Harold T Parker resigned 12-14-2024 | Director Trustee or director | 0.5 | $0 | $13,550 | $0 |
| Mark Seib | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Robert Geswein | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Bruce Guernsey | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Bruce Herr | Director Trustee or director | 0.5 | $0 | $13,200 | $0 |
| Kevin Ousley | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Kermit Paris | Director Trustee or director | 0.5 | $0 | $13,200 | $0 |
| Jon Sparks | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Corina Brant effective 12-14-2024 | Director Trustee or director | 0.2 | $0 | $550 | $0 |
| Matthew Hayden effective 12-14-2024 | Director Trustee or director, Institutional trustee | 0.2 | $0 | $550 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Mark Sigler | Treasurer Officer | 0.2 | $0 | $289,828 | $77,945 |
| Randall Kron | President Trustee or director, Officer | 0.3 | $0 | $153,514 | $45,552 |
| Mark Thornburg | Secretary Officer | 5 | $0 | $158,981 | $37,555 |
| Elaine Rueff | Assistant Treasurer Officer | 1 | $0 | $119,430 | $40,106 |
| Robin Heldman | Assistant Secretary Officer | 0.25 | $0 | $81,808 | $37,555 |
| Maria Spellman | Assistant Secretary Officer | 3 | $4,342 | $61,833 | $31,520 |
| Kendell Culp | Vice President Trustee or director, Officer | 0.2 | $0 | $70,017 | $7,395 |
| Isabella Chism | Director Trustee or director | 0.2 | $0 | $51,420 | $0 |
| Marybeth Feutz resigned 12-15-2023 | Director Trustee or director | – | $0 | $13,250 | $0 |
| Robert Geswein | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Bruce Guernsey | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Bruce Herr | Director Trustee or director | 0.5 | $0 | $13,200 | $0 |
| Terry Hayhurst | Director Trustee or director | 0.5 | $0 | $13,200 | $0 |
| Kevin Ousley | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Kermit Paris | Director Trustee or director | 0.5 | $0 | $13,200 | $0 |
| Harold T Parker | Director Trustee or director | 0.5 | $0 | $13,200 | $0 |
| Jon Sparks | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Kevin Underwood | Director Trustee or director | 0.2 | $0 | $13,200 | $0 |
| Mark Seib as of 12152023 | Director Trustee or director | 0.2 | $0 | $550 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1290, INDIANAPOLIS, IN 46206-1290
- In care of
- % MARK THORNBURG
- Principal officer (990 for 2025)
- Mark Thornburg, PO Box 1290, Indianapolis, IN 46206
- Signed the 990
- Mark Thornburg, Secretary
- Phone
- (317) 692-7851
Mission
see Schedule O
Program accomplishments
- Indiana Agricultural Law Foundation INAgLaw supports litigation which has the potential to establish legal precedent and clarity on matters of concern to the agricultural community in Indiana. INAgLaw seeks to further the understanding of agricultural legal issues within the agricultural community, the public, and the judicial branch of government. This past year saw the culmination of multiple cases supported by INAgLaw. One case involved agricultural property tax, and the reclassification of agricultural land to excess rural residential. The result of this case clarified the legal standard of agricultural use and was a positive outcome for Indiana agriculture. Another case involving the establishment of a conservation district and the required notice and specificity of describing the impacted rural land is supported by the INAgLaw and continues. Each of these cases were important to Indiana farmers and landowners.Expenses $5,374
- INAgLaw creates and supports educational programs that address legal issues facing farmers. Estate and succession planning impacts every farm in the state of IN. In July 2025, INAgLaw held the 12th installment of its annual series Estate Succession Planning for the Family Farm Also, INAgLaw held its 2nd workshop on family farm succession. Seven multi generation Indiana farm families attended an in-person event facilitated by an industry expert and left with a formalized plan to assist in the succession of their farm. INAgLaw coordinated the 4th installment of the Ag Planning and Zoning School and updated the Ag Zoning Guide. INAgLaw coordinated the 2nd annual Agricultural Contracting program highlighting the different types of contracts and their role in production agriculture. CLE credits were offered to attorneys attending the programs with the exception of the succession workshop. INAgLaw also facilitated numerous telephone calls and Zoom meetings on agricultural law issues and continues to help farmers find attorneys to represent their interests when necessary.Expenses $91,096 · grants $800
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
- 51-0489857
- 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
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K01)
- Assets (IRS master file)
- $1,646,371
- Income (IRS master file)
- $245,394
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $245,394 | $176,451 | $1,646,371 | IRS |
| 990 | December 2024 | $224,256 | $174,550 | $1,577,428 | IRS |
| 990 | December 2023 | $264,055 | $161,966 | $1,532,722 | XML |
| 990 | December 2022 | $185,778 | $147,501 | $1,425,633 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 51-0489857).
Questions about INDIANA AGRICULTURAL LAW FOUNDATION INC
- What is the EIN of INDIANA AGRICULTURAL LAW FOUNDATION INC?
- The employer identification number (EIN) of INDIANA AGRICULTURAL LAW FOUNDATION INC is 51-0489857.
- Is INDIANA AGRICULTURAL LAW FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to INDIANA AGRICULTURAL LAW FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INDIANA AGRICULTURAL LAW FOUNDATION INC 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 INDIANA AGRICULTURAL LAW FOUNDATION INC 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 INDIANA AGRICULTURAL LAW FOUNDATION INC 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 INDIANA AGRICULTURAL LAW FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names Mark Thornburg.
- Who are the officers and directors of INDIANA AGRICULTURAL LAW FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 21 people; 2 received compensation from the organization.
- How much revenue does INDIANA AGRICULTURAL LAW FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $245,394, expenses of $176,451 and total assets of $1,646,371 at year end.
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