2024-07-08T12:52:54-05:00 2023-11-30 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS RD STE 1500 RALEIGH NC 27609 990 2022-12-01 366169577 AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE AMER 8004438456 600 MARYLAND AVE SW 1000W WASHINGTON DC 20024 KATHLEEN J CULLINS CFO & TREASURER 8004438456 2024-07-08 1 KATHLEEN CULLINS 999009999 0 J CALVIN MARKS P01226973 9197196400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOBY YOUNG 600 MARYLAND AVE SW 1000W WASHINGTON DC 20024 3471232 0 X WWW.AGFOUNDATION.ORG X 1967 IL BUILDING AWARENESS, UNDERSTANDING, AND A POSITIVE PUBLIC PERCEPTION OF AGRICULTURE THROUGH EDUCATION. 16 15 0 80 0 0 2348711 2151669 471990 526010 31890 65384 -11658 -101941 2840933 2641122 67749 36850 0 0 0 0 0 0 36485 2758877 2637553 2826626 2674403 14307 -33281 5928109 5775838 652824 413553 5275285 5362285 X THE AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE STRIVES TO BUILD AWARENESS, UNDERSTANDING, AND A POSITIVE PERCEPTION OF AGRICULTURE THROUGH EDUCATION. THE FOUNDATION OFFERS A VARIETY OF FUN AND ENGAGING STANDARDS-BASED PROGRAMS AND ACTIVITIES FOR STUDENTS AT ALL GRADE LEVELS, AND FOR EDUCATORS INTERESTED IN LEARNING MORE ABOUT WHERE FOOD COMES FROM. 0 0 2395356 20000 464216 AG LITERACY - AN AGRICULTURALLY LITERATE PERSON IS DEFINED AS "ONE WHO UNDERSTANDS AND CAN COMMUNICATE THE SOURCE AND VALUE OF AGRICULTURE AS IT AFFECTS QUALITY OF LIFE." THE AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE GROWS AWARENESS AND UNDERSTANDING OF AGRICULTURE BY: CREATING FACT-BASED EDUCATIONAL RESOURCES AND PROGRAMS FOR STUDENTS IN GRADES K-12; OFFERING PROFESSIONAL DEVELOPMENT AND OTHER SCIENCE-BASED LEARNING OPPORTUNITIES FOR TEACHERS AND OTHER EDUCATORS; AND BUILDING RELATIONSHIPS BETWEEN EDUCATIONAL INSTITUTIONS AND THEIR COMMUNITIES. OUR RESOURCES AND PROGRAMS ARE USED IN CLASSROOMS THROUGHOUT THE COUNTRY. 48097 40367 FEEDING MINDS PRESS - WE ENGAGE YOUNG LEARNERS ABOUT WHERE THEIR FOOD COMES FROM BY PUBLISHING ACCURATE BOOKS ABOUT AGRICULTURE. PUBLISHED BOOKS FEATURE TOPICS THAT ARE RELEVANT TO AGRICULTURE AND SOCIETY, CONNECTING READERS TO HOW FOOD IS GROWN AND WHO GROWS IT. OUR BOOKS FEATURE AGE-APPROPRIATE INFORMATION ABOUT MODERN AGRICULTURAL PRACTICES USED BY TODAY'S FARMERS AND RANCHERS HIGHLIGHTING HOW THEY CARE FOR LIVESTOCK AND THE LAND. 16850 16850 WHITE-REINHARDT FUND FOR EDUCATION - THE WHITE-REINHARDT PROJECT GRANT PROGRAM FUNDS PROJECTS THAT WILL INCREASE AGRICULTURAL LITERACY. COUNTY AND STATE FARM BUREAUS MAY APPLY FOR GRANTS FOR EDUCATION PROGRAMS FOR GRADES K-12 TO INITIATE NEW AG LITERACY PROGRAMS OR EXPAND EXISTING PROGRAMS. THE WHITE-REINHARDT FUND FOR EDUCATION SCHOLARSHIP PROGRAM IS AVAILABLE TO ELIGIBLE FULL-TIME EDUCATORS AND/OR VOLUNTEERS WHO ACTIVELY PARTICIPATE IN CLASSROOM AG LITERACY PROGRAMS OR EVENTS. SCHOLARSHIP RECIPIENTS ARE AWARDED FUNDS TO ATTEND THE NATIONAL AGRICULTURE IN THE CLASSROOM CONFERENCE WITH THE EXPECTATION THAT THEY WILL USE KNOWLEDGE GAINED TO EXPAND THEIR OUTREACH TO STUDENTS ON TOPICS RELATED TO FOOD, FIBER, AND FUEL. THE CHRISTINA SUE LILJA TEACHER RESOURCE GRANT PROGRAM PROVIDES EDUCATORS WITH GRANTS TO PURCHASE AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE RESOURCES TO USE IN THEIR CLASSROOMS. 2460303 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 19 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 15 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA CT FL GA HI IL KS KY MA MD MI MN MS MO ND NC NH NJ NM NY OK OR PA RI SC TN UT VA WI WV X KATHLEEN J CULLINS 8004438456 600 MARYLAND AVE SW STE 1000W WASHINGTON DC 20024 VINCENT DUVALL CHAIRMAN 2.00 40.00 X X 0 608552 31845 ELLEN STEEN GREER GENERAL COUNSEL & SECRETARY 2.00 40.00 X 0 383813 77726 KATHLEEN J CULLINS CFO & TREASURER 2.00 40.00 X 0 353556 49508 DALE MOORE EXECUTIVE VP (TO JUN '22) 2.00 40.00 X 0 256145 57300 DANIEL MELOY EXECUTIVE DIRECTOR 40.00 X 0 182087 34072 JOBY YOUNG EXECUTIVE VP (FROM JUL '22) 2.00 40.00 X 0 188729 12629 SCOTT VANDERWAL VICE CHAIRMAN 2.00 2.00 X X 0 55150 0 JEB SMITH BOARD MEMBER 0.20 2.00 X 0 9150 0 JOE TISBERT BOARD MEMBER (TO NOV '23) 0.20 2.00 X 0 3150 0 KATIE AIKINS BOARD MEMBER (TO JAN '23) 0.20 X 0 0 0 KALENA BRUCE BOARD MEMBER (TO JAN '23) 0.20 X 0 0 0 FRANK BURKETT BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 MIKE CONLON BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 KEVIN DAUGHERTY BOARD MEMBER (TO JAN '23) 0.20 X 0 0 0 TREY DAVIS BOARD MEMBER 0.20 X 0 0 0 PATTI FISHER BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 LAUREN GOBLE BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 WILL HILEMAN BOARD MEMBER (TO JAN '23) 0.20 X 0 0 0 STEVE HIRSCH BOARD MEMBER (TO JAN '23) 0.20 X 0 0 0 BETH HUNT BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 DENISE HYMEL BOARD MEMBER (TO JAN '23) 0.20 X 0 0 0 JAMIE JOHANSSON BOARD MEMBER 0.20 2.00 X 0 0 0 KEVIN KRENTZ BOARD MEMBER 0.20 2.00 X 0 0 0 SARA KUSCHEL BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 RENEE MCCAULEY BOARD MEMBER (TO JAN '23) 0.20 2.00 X 0 0 0 SUSAN MOORE BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 GRAHAM NELSON BOARD MEMBER (TO JAN '23) 0.20 X 0 0 0 CINDY RAMSEY BOARD MEMBER (FROM JAN '23) 0.20 X 0 0 0 AMANDA RINEHART BOARD MEMBER 0.20 X 0 0 0 JACK SCOTT BOARD MEMBER 0.20 X 0 0 0 0 2040332 263080 0 1 1 0 VIVAYIC 600 BLUE SAGE BLVD LINCOLN NE 68521 DEV EDUCATIONAL SOFTWARE & ED DIRECTOR 1331573 1 131057 265000 1755612 5631 2151669 CLASSROOM CONTENT DEV 900099 526010 526010 526010 65384 65384 49641 131057 130155 -80514 -80514 678528 699955 -21427 -21427 2641122 504583 0 -15130 5000 5000 31850 31850 2108484 2040554 41758 26172 7384 7384 101550 101550 1650 1650 34006 30823 254 2929 52928 45322 7606 22615 22530 85 175407 162356 13051 104567 101024 3543 8028 8028 3600 3600 TRAINING 10156 10024 132 OTHER TAXES & FEES 5512 93 5419 MEMBERSHIPS 1666 1049 617 2674403 2460303 177615 36485 2168229 2325998 578457 403099 504701 87704 371279 439745 14350 14551 79500 10250 7778 69250 2180313 2334988 103002 100503 5928109 5775838 509975 316518 0 1600 142849 95435 652824 413553 X 4326257 4417945 949028 944340 5275285 5362285 5928109 5775838 X -33281 119014 1267 X 0 1 X 1 0 X X 1 AMERICAN FARM BUREAU FEDERATION 360725160 10 1 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 2: THE ORGANIZATION'S TAX PREPARATION FIRM PREPARES A PRO FORMA PUBLIC SUPPORT CALCULATION FOR THE SUPPORTED ORGANIZATION TO ENSURE IT MEETS THE PUBLIC SUPPORT AND INVESTMENT TESTS AS THOUGH IT WERE AN ORGANIZATION DESCRIBED IN SECTION 509(A)(2). PART IV, SECTION A, LINE 3B: THE ORGANIZATION'S TAX PREPARATION FIRM PREPARES A PRO FORMA PUBLIC SUPPORT CALCULATION FOR THE SUPPORTED ORGANIZATION TO ENSURE IT MEETS THE PUBLIC SUPPORT AND INVESTMENT TESTS AS THOUGH IT WERE AN ORGANIZATION DESCRIBED IN SECTION 509(A)(2). PART IV, SECTION A, LINE 3C: THE FOUNDATION DOES NOT PROVIDE ANY DIRECT MONETARY SUPPORT TO THE FEDERATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79500 10250 69250 69250 DUE TO AFBF 95435 95435 X 4264000 119014 673152 830712 1622878 2641122 0 2641122 4177000 673152 829445 1502597 2674403 0 2674403 PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT THE FOUNDATION HAS PROPERLY MAINTAINED ITS EXEMPT STATUS AND THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED NOVEMBER 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 699,955. DIRECT EXPENSES FROM FUNDRAISING EVENTS 130,155. ROUNDING 602. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 699,955. DIRECT EXPENSES FROM FUNDRAISING EVENTS 130,155. ROUNDING -817. BAD DEBT AND WRITE-OFFS 152. FLAPJACK BREAKFAST 172758 128748 44010 52672 67387 FUSION AUCTION 7940 2309 5631 5631 4465 0 180698 131057 49641 5631 52672 71852 130155 -80514 1 COLLEGIATE 33 15000 WHITE-REINHARDT SCHOLARSHIPS 16 13050 CHRISTINA SUE LILJA RESOURCE GRANT 38 3800 PART I, LINE 2: GRANTS ARE AWARDED TO INCREASE AGRICULTURAL LITERACY - COUNTY, STATE FB'S, AND TEACHERS MAY APPLY FOR THE GRANTS FOR CLASSROOM EDUCATION PROGRAMS FOR K-12 TO INITIATE NEW PROGRAMS OR EXPAND EXISTING PROGRAMS TO ADDITIONAL GRADE LEVELS OR NEW SUBJECT AREAS. SINCE THE FUNDS ARE TO BE USED TO INCREASE AGRICULTURAL LITERACY, THE RECIPIENTS ARE NOT REQUIRED TO SUBSTANTIATE THEIR EXPENDITURES RELATED TO THESE CONTRIBUTIONS. 0 0 0 0 0 0 0 0 0 VINCENT DUVALL CHAIRMAN 0 601694 0 0 0 6858 0 16366 0 15479 0 640397 0 0 ELLEN STEEN GREER GENERAL COUNSEL & SECRETARY 0 381313 0 2500 0 0 0 74144 0 3582 0 461539 0 0 KATHLEEN J CULLINS CFO & TREASURER 0 349814 0 2500 0 1242 0 30386 0 19122 0 403064 0 0 DALE MOORE EXECUTIVE VP (TO JUN '22) 0 251555 0 1161 0 3429 0 55324 0 1976 0 313445 0 0 DANIEL MELOY EXECUTIVE DIRECTOR 0 178733 0 2500 0 854 0 19817 0 14255 0 216159 0 0 JOBY YOUNG EXECUTIVE VP (FROM JUL '22) 0 186026 0 2500 0 203 0 2000 0 10629 0 201358 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE FOUNDATION AMENDED THEIR ARTICLES OF INCORPORATION TO MORE CLOSELY REFLECT THE CURRENT PROGRAMS AND ACTIVITIES FOR WHICH THE FOUNDATION IS ORGANIZED. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE FOUNDATION IS THE AMERICAN FARM BUREAU FEDERATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER OF THE FOUNDATION ELECTS THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER OF THE FOUNDATION ANNUALLY APPROVES THE BUDGET. THE SOLE MEMBER MAY INCREASE OR DECREASE THE NUMBER OF DIRECTORS OF THE FOUNDATION. DIRECTORS AND OFFICERS MAY BE REMOVED FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE, BY ACTION OF THE SOLE MEMBER. THE SOLE MEMBER MAY FILL VACANCIES ON THE BOARD. THE SOLE MEMBER MAY UPDATE THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD RETAINS THE SERVICES OF AN INDEPENDENT CPA FIRM TO PREPARE THE FOUNDATION'S FORM 990. MANAGEMENT REVIEWS THE COMPLETED FORM 990 AND PROVIDES A FULL COPY TO ALL VOTING MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. THE GOVERNING BODY IS PROVIDED A REASONABLE AMOUNT OF TIME TO REVIEW THE RETURN AND ASK ANY QUESTIONS DIRECTLY TO ORGANIZATION MANAGEMENT OR THE CONTACT AT THE INDEPENDENT CPA FIRM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND EMPLOYEES ARE ANNUALLY REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT AS A PRECURSOR TO THEIR SERVICE TO THE ORGANIZATION. POTENTIAL CONFLICTS ARE LOGGED WITH AND MONITORED BY THE SECRETARY OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION DOES NOT HAVE ANY EMPLOYEES. THE FOUNDATION PAYS FEES TO THE AMERICAN FARM BUREAU FEDERATION(AFBF) FOR MANAGEMENT SERVICES. AFBF ALSO CONTRIBUTES THE SERVICES OF CERTAIN EMPLOYEES TO THE FOUNDATION RELATED TO MANAGEMENT AND THE PROMOTION OF AGRICULTURAL EDUCATION. AFBF'S PROCESS FOR DETERMINING COMPENSATION OF ITS EMPLOYEES ARE AS FOLLOWS: AFBF MAINTAINS A GRADE STRUCTURE AND EACH YEAR, AFBF REVIEWS ITS GRADE STRUCTURE TO DETERMINE IF THE RANGES NEED TO BE ADJUSTED BASED ON FACTORS SUCH AS COST OF LIVING AND CHANGES IN THE MARKET. AFBF WILL PERIODICALLY CONSULT WITH A THIRD PARTY TO REVIEW THE GRADE STRUCTURE AND CONDUCT A REVIEW OF MARKET DATA. THE GRADE RANGES MAY BE SHIFTED IN ACCORDANCE WITH MARKET OR SURVEY DATA. AFBF ALSO REGULARLY PARTICIPATES IN COMPENSATION SURVEYS TO REVIEW BENCHMARKED MARKET DATA. SALARY INCREASES AND COMPENSATION DECISIONS ARE REVIEWED BY HUMAN RESOURCES AND APPROVED BY THE EXECUTIVE VICE PRESIDENT (OR PRESIDENT FOR THE EXECUTIVE VICE PRESIDENT'S COMPENSATION) TO ENSURE THAT EMPLOYEES ARE PAID ACCORDING TO FAIR, EQUITABLE AND UNIFORM PRINCIPLES. THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION AND IS APPROVED BY THE BOARD OF DIRECTORS. AFBF CONDUCTS PERFORMANCE REVIEWS SEMI-ANNUALLY THROUGH AN ONLINE SYSTEM UTILIZING A STANDARD TEMPLATE APPROVED BY THE EXECUTIVE VICE PRESIDENT. THE SALARY INCREASE BUDGET EACH FISCAL YEAR IS BASED ON PUBLISHED MARKET DATA AND IS SUBJECT TO THE APPROVAL OF THE EXECUTIVE VICE PRESIDENT AND PRESIDENT WITH THE OVERALL BUDGET BEING APPROVED BY THE AFBF BOARD OF DIRECTORS, TYPICALLY AT THE OCTOBER BOARD MEETING. EMPLOYEES ARE NOTIFIED OF ANY INCREASE IN PAY AFTER THE OCTOBER BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING 1,419. BAD DEBT AND WRITE-OFFS -152. AMERICAN FARM BUREAU FEDERATION 600 MARYLAND AVE SW STE 1000W WASHINGTON DC 20024 360725160 NONPROFIT AGRICULTURAL MEMBERSHIP ORGANIZATION IL 501(C)(5) N/A 0 AMERICAN FARM BUREAU INC 600 MARYLAND AVE SW 1000W WASHINGTON DC 20024 363250406 MANAGEMENT SERVICES IL N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 AMERICAN FARM BUREAU FEDERATION C 165000 MAINTAINED RECORDS AT FMV AMERICAN FARM BUREAU INC C 100000 MAINTAINED RECORDS AT FMV AMERICAN FARM BUREAU FEDERATION M 523393 MAINTAINED RECORDS AT FMV AMERICAN FARM BUREAU FEDERATION N 149759 MAINTAINED RECORDS AT FMV AMERICAN FARM BUREAU FEDERATION O 670795 MAINTAINED RECORDS AT FMV AMERICAN FARM BUREAU FEDERATION P 746393 MAINTAINED RECORDS AT FMV