2023-09-19T11:45:24-05:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 840200555 THE FARMERS EDUCATIONAL AND COOPERATIVE UNION OF AMERICA FARM 2025541600 20 F STREET NW 300 WASHINGTON DC 20001 ROBERT LAREW PRESIDENT 2025541600 2023-09-19 1 ROBERT LAREW 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NATIONAL FARMERS UNION ROBERT LAREW 20 F STREET NW 300 WASHINGTON DC 20001 5269053 0 X WWW.NFU.ORG X 1902 TX PROTECT & ENHANCE THE ECONOMIC WELL-BEING & QUALITY OF LIFE FOR FAMILY FARMERS AND RANCHERS. 22 20 25 31 0 0 932434 1096735 2015165 2135199 603504 1199469 653396 837650 4204499 5269053 66639 95758 0 0 1644387 1776903 0 0 0 1265760 2517479 2976786 4390140 1227713 878913 34381718 31241769 3763267 3663336 30618451 27578433 X TO ADVOCATE FOR THE ECONOMIC AND SOCIAL WELL-BEING, AND QUALITY OF LIFE OF FAMILY FARMERS, RANCHERS, FISHERMEN AND CONSUMERS AND THEIR COMMUNITIES THROUGH EDUCATION, COOPERATION AND LEGISLATION. THE NATIONAL FARMERS UNION ADVOCATES SUSTAINABLE PRODUCTION OF FOOD, FIBER, FEED AND FUEL. 0 0 GOVERNMENT RELATIONS: THE NATIONAL FARMERS UNION (NFU) GOVERNMENT RELATIONS TEAM SERVES AS THEIR MEMBER'S DIRECT LINK TO CONGRESS, THE U.S. DEPARTMENT OF AGRICULTURE, AND OTHER KEY ADMINISTRATION AGENCIES. THE TEAM ADVOCATES POLICY POSITIONS, PROMOTES LEGISLATION, RESPONDS TO PROPOSED RULES AND REGULATIONS THROUGH MEETINGS, LETTERS, ISSUE BRIEFINGS AND OTHER MEANS. MEMBER SERVICES: NATIONAL FARMERS UNION GREW BY MORE THAN 7,000 MEMBERS IN 2022, TOTALING OVER 220,000 MEMBERS. THIRTEEN STATES SAW YEAR-OVER-YEAR GROWTH INCLUDING NEARLY 41% GROWTH IN MISSOURI, AND AN OVER 9,000 MEMBER INCREASE IN NORTH DAKOTA. 2022 WAS NFU'S FIFTH CONSECUTIVE YEAR GROWING BY MORE THAN 4,000 MEMBERS. 0 1 0 1 0 0 0 1 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 17 0 1 25 1 0 0 0 0 0 0 0 0 X 22 20 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X ETHAN WHITMORE 2025541600 20 F STREET NW SUITE 300 WASHINGTON DC 20001 ROBERT LAREW PRESIDENT 38.00 2.00 X X 356622 0 18300 JEFFERY KIPPLEY VICE PRESIDENT (FROM 3/22) 28.00 2.00 X X 37625 0 2258 PATTY EDELBURG VICE PRESIDENT (UNTIL 3/22) 29.00 1.00 X X 10056 0 2148 DARIN VON RUDEN SECRETARY 2.00 1.00 X X 0 0 0 DOUG SOMBKE TREASURER 2.00 1.00 X X 0 0 0 AARON LEHMAN BOARD MEMBER 2.00 1.00 X 0 0 0 GARY WERTISH BOARD MEMBER 2.00 1.00 X 0 0 0 JOHN HANSEN BOARD MEMBER 2.00 1.00 X 0 0 0 ROGER NOONAN BOARD MEMBER 2.00 1.00 X 0 0 0 MARK WATNE BOARD MEMBER 2.00 1.00 X 0 0 0 SCOTT BLUBAUGH BOARD MEMBER 2.00 1.00 X 0 0 0 DALE MCCALL BOARD MEMBER 2.00 1.00 X 0 0 0 DAVID COKER BOARD MEMBER 2.00 0.00 X 0 0 0 JOAQUIN CONTENTE BOARD MEMBER 2.00 0.00 X 0 0 0 VINCENT MINA BOARD MEMBER (UNTIL 8/22) 2.00 0.00 X 0 0 0 NORBERT BRAUER BOARD MEMBER (UNTIL 3/22) 2.00 0.00 X 0 0 0 ROBERT DAVIES BOARD MEMBER (FROM 3/22) 2.00 0.00 X 0 0 0 JIM BENHAM BOARD MEMBER 2.00 0.00 X 0 0 0 DONN TESKE BOARD MEMBER 2.00 1.00 X 0 0 0 BOB THOMPSON BOARD MEMBER 2.00 0.00 X 0 0 0 TOM COUDRON BOARD MEMBER 2.00 0.00 X 0 0 0 WALTER SCHWEITZER BOARD MEMBER 2.00 1.00 X 0 0 0 JOE LOGAN BOARD MEMBER 2.00 0.00 X 0 0 0 WES SIMS BOARD MEMBER (UNTIL 10/22) 2.00 0.00 X 0 0 0 MIKE OLDHAM BOARD MEMBER (FROM 10/22) 2.00 0.00 X 0 0 0 RON STRATFORD BOARD MEMBER 2.00 0.00 X 0 0 0 DAVID VELDE GENERAL COUNSEL 39.00 1.00 X 197606 0 13558 ETHAN WHITMORE VP OF OPERATIONS 32.00 8.00 X 185324 0 21548 MICHAEL STRANZ VP OF ADVOCACY 40.00 0.00 X 170728 0 20592 957961 0 78404 4 0 1 0 ARDENT STRATEGIES 2743 N WAKEFIELD STREET ARLINGTON VA 22207 BIOFUELS CONSULTANT 180000 1 1096735 1096735 MEMBERSHIP DUES 900099 2086417 2086417 CONVENTION 900099 41645 41645 NEWSLETTER SUBSCRIPTIONS 900099 7137 7137 2135199 1199469 1199469 837650 837650 5269053 2135199 0 2037119 X 95758 776987 750798 42804 105558 100756 10766 50788 100208 446891 98333 150286 102888 286709 329629 410859 4641 26833 DUES/SUBSCRIPTIONS 195600 LIFE MEMBERSHIP EXPENSE 152928 EQUIP. PURCHASE/RENTAL 97671 EQUIPMENT MAINTENANCE 51442 1007 4390140 623040 498397 435296 1181232 742934 294857 295769 113155 174891 346744 321582 688488 25162 23124698 20453765 5779219 5472108 2577029 3143447 34381718 31241769 272721 466366 39872 8428 401990 388490 3048684 2800052 3763267 3663336 X 30282013 27199149 336438 379284 30618451 27578433 34381718 31241769 X 878913 -3611821 -307110 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 1 X 346744 321582 25162 25162 NATIONAL FARMERS UNION SERVICE ASSOCIATION, INC. 5472108 C 5472108 DUE FROM RELATED PARTIES 559890 RIGHT OF USE ASSET 2583557 3143447 OPERATING LEASE LIABILITY 2799782 DUE TO RELATED PARTIES 270 2800052 X 3118611 -3611821 1561587 -2050234 5168845 100208 100208 5269053 5962977 1673045 1673045 4289932 100208 100208 4390140 PART IV, LINE 2B: A STATE ORGANIZATION IN THE FEDERATION WHICH SELLS A LIFE MEMBERSHIP IS REQUIRED TO REMIT THE FULL AMOUNT RECEIVED TO THE ORGANIZATION. EFFECTIVE MARCH 15, 2013, THE MINIMUM LIFE MEMBERSHIP FEE IS $2,000. UPON REMITTANCE OF THE LIFE MEMBERSHIP FEE TO THE ORGANIZATION, THE ORGANIZATION WILL DEPOSIT THE FULL AMOUNT OF THE FEE INTO THE LIFE MEMBERSHIP TRUST (AN INVESTMENT PORTFOLIO). UPON TERMINATION OF THE LIFE MEMBERSHIP BY DEATH OF THE LIFE MEMBER AND HIS OR HER SPOUSE, $1,000 OF THE LIFE MEMBERSHIP FEE, IF RECEIVED AFTER MARCH 15, 2013 ($150 OR $100 FOR THOSE RECEIVED PRIOR), WILL BE PAID TO THE GENERAL FUND OF THE ORGANIZATION WITH THE EXCESS RECEIVED OVER THE $1,000 FEE ($100 PRIOR TO MARCH 15, 1995 AND $150 FROM 1995 TO 2016) RETURNED TO THE RESPECTIVE STATE DIVISION. PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF NFUSA, CONSOLIDATED IN THE AUDIT REPORT 272,584. AND BACKED OUT FOR NFU FORM 990 REPORTING. REVENUE OF NFUF, CONSOLIDATED IN THE AUDIT REPORT 1,278,033. AND BACKED OUT FOR NFU FORM 990 REPORTING. REVENUE OF NFUPAC, CONSOLIDATED IN THE AUDIT REPORT 10,970. AND BACKED OUT FOR NFU FORM 990 REPORTING. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF NFUSA, CONSOLIDATED IN THE AUDIT REPORT 339,887. AND BACKED OUT FOR NFU FORM 990 REPORTING. EXPENSES OF NFUF, CONSOLIDATED IN THE AUDIT REPORT 1,317,658. AND BACKED OUT FOR NFU FORM 990 REPORTING. EXPENSES OF NFUPAC, CONSOLIDATED IN THE AUDIT REPORT 15,500. AND BACKED OUT FOR NFU FORM 990 REPORTING. 1 IOWA FARMERS UNION PO BOX 8988 AMES IA 50014 420815497 501(C)(3) 14122 0 SMALL STATES ASSISTANCE PROGRAM HAWAII FARMERS UNION UNITED PO BOX 99 WAILUKU HI 96793 464534372 501(C)(3) 5677 0 SMALL STATES ASSISTANCE PROGRAM ALASKA FARMERS UNION 12501 MARSH ROAD PALMER AK 99645 920169217 501(C)(3) 5826 0 SMALL STATES ASSISTANCE PROGRAM MISSOURI FARMERS UNION 6821 N SHELBY 401 CLARENCE MO 63437 431851157 501(C)(3) 14694 0 SMALL STATES ASSISTANCE PROGRAM PENNSYLVANIA FARMERS UNION PO BOX 863 STROUDSBURG PA 18360 232195620 501(C)(3) 11418 0 SMALL STATES ASSISTANCE PROGRAM 5 0 PART I, LINE 2: THE ORGANIZATION FOLLOWS 2 CFR 200 FOR ALL SUBRECIPIENT MONITORING. GRANT RECIPIENTS PROVIDE PERIODIC REPORTING BACK TO THE ORGANIZATION. X X X 0 0 0 ROBERT LAREW PRESIDENT 326622 0 30000 0 0 0 18300 0 0 0 374922 0 0 0 DAVID VELDE GENERAL COUNSEL 197606 0 0 0 0 0 11861 0 1697 0 211164 0 0 0 ETHAN WHITMORE VP OF OPERATIONS 185324 0 0 0 0 0 11139 0 10409 0 206872 0 0 0 MICHAEL STRANZ VP OF ADVOCACY 170728 0 0 0 0 0 10244 0 10348 0 191320 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CLASSES OF MEMBERS: HONORARY MEMBERS AND FULL MEMBERS. HONORARY MEMBERSHIP - ANY PERSON ELIGIBLE TO BECOME A MEMBER OF THE FARMERS EDUCATION AND COOPERATIVE UNION OF AMERICA MAY BECOME AN HONORARY MEMBER BY ACTION OF THE NATIONAL BOARD OF DIRECTORS. HONORARY MEMBERS SHALL NOT BE REQUIRED TO PAY DUES. FULL MEMBERSHIP - ANY MEMBER OR ANY PERSON WHO IS ELIGIBLE FOR MEMBERSHIP UNDER THE APPROPRIATE DIVISION OF THE ORGANIZATION MAY APPLY AND MAY BE ADMITTED AS A MEMBER BY PAYING THE REQUISITE MEMBERSHIP DUES. FORM 990, PART VI, SECTION A, LINE 7A NATIONAL FARMERS UNION BOARD IS COMPRISED OF STATE/REGIONAL ORGANIZATION PRESIDENTS WHO ARE ELECTED BY THEIR MEMBERSHIPS. THE MEMBERS OF THE STATE/REGIONAL ORGANIZATION ARE ALSO MEMBERS OF THE NATIONAL ORGANIZATION. THE PRESIDENT AND VICE PRESIDENT ARE ELECTED BY THE DELEGATES. FORM 990, PART VI, SECTION A, LINE 7B DELEGATES REPRESENTING THE MEMBERSHIP MUST APPROVE THE BYLAWS AT THE ANNUAL CONVENTION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY NFU SENIOR MANAGEMENT. A COPY OF THE FORM 990 WAS SHARED ELECTRONICALLY WITH THE BOARD IN ADVANCE OF FILING. A PAPER COPY IS ALSO AVAILABLE FOR REVIEW AT THE SUMMER BOARD MEETING. BOARD MEMBERS ARE FREE TO ASK QUESTIONS OF STAFF OR PREPARERS AT ANY TIME. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS, DIRECTORS, EMPLOYEES AND OTHER REPRESENTING THE ORGANIZATION AND REQUIRES THE DISCLOSURE OF COMPETING OR POTENTIALLY COMPETING INTERESTS WITH THE ORGANIZATION. BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY DISCLOSURE STATEMENT ANNUALLY. THE DETERMINATION OF A CONFLICT IS MADE AT THE BOARD AND EXECUTIVE MANAGEMENT LEVEL WITH THE AFFECTED INDIVIDUAL BEING PROHIBITED FROM PARTICIPATING IN DELIBERATIONS ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A THE ENTIRE BOARD REVIEWS PERFORMANCE AND DETERMINES THE COMPENSATION OF PRESIDENT. THE PROCESS FOR DETERMINING THE COMPENSATION OF THE OTHER OFFICERS OF THE ORGANIZATION WAS THROUGH ANNUAL PERFORMANCE REVIEWS AND DELIBERATIONS BY THE PRESIDENT AND VICE PRESIDENT. THE DETERMINATION OF THE COMPENSATION INCLUDE THE USE OF DATA SUCH AS COMPENSATION COMPARISON FOR SIMILARLY QUALIFIED PERSONS AND AT SIMILARLY SITUATED ORGANIZATIONS, CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING OF THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THIS PROCESS WAS MOST RECENTLY COMPLETED IN MARCH 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES 162,702. PROFESSIONAL FEES 284,189. FORM 990, PART XI, LINE 9: CHANGE IN EQUITY IN NFUSA -307,110. NATIONAL FARMERS UNION FOUNDATION 20 F STREET NW SUITE 300 WASHINGTON DC 20001 311582315 EDUCATION CO 501(C)(3) LINE 7 NFU 1 NATIONAL FARMERS UNION POLITICAL ACTION COMMITTEE 20 F STREET NW SUITE 300 WASHINGTON DC 20001 840904412 POLITICAL ORGANIZATION CO 527 N/A NFU 1 NATIONAL FARMERS UNION SERVICE ASSOCIATION INC 20 F STREET NW SUITE 300 WASHINGTON DC 20001 841502516 INSURANCE DC NFU C 587133 6037256 1.00000 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NATIONAL FARMERS UNION FOUNDATION D 377678 ACTUAL AMOUNT NATIONAL FARMERS UNION SERVICE ASSOCIATION INC D 182212 ACTUAL AMOUNT NATIONAL FARMERS UNION FOUNDATION N 89725 ALLOCATED AMOUNT NATIONAL FARMERS UNION SERVICE ASSOCIATION INC N 4994 ALLOCATED AMOUNT NATIONAL FARMERS UNION FOUNDATION O 379053 ACTUAL EXPENSES/ALLOCATION NATIONAL FARMERS UNION SERVICE ASSOCIATION INC O 166569 ACTUAL EXPENSES/ALLOCATION NATIONAL FARMERS UNION FOUNDATION Q 1320000 ACTUAL AMOUNT NATIONAL FARMERS UNION POLITICAL ACTION COMMITTEE E 270 ACTUAL AMOUNT