2011-10-03T16:15:09-05:00 2010-11-30 BLACKMAN KALLICK LLP 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2009-12-01 360725160 AMERICAN FARM BUREAU FEDERATION AMER 2024063600 600 MARYLAND AVE SW No 1000W WASHINGTON DC 20024 RICHARD NEWPHER 2024063600 2011-09-27 1 LU ANN TRAPP 3122071040 2011-09-26 2009 2016-03-07 17:11:31Z RICHARD NEWPHER 600 MARYLAND AVE SW No 1000W WASHINGTON DC 20024 40997522 0 X WWW.FB.COM X 1920 IL AFBF IS THE UNIFIED NATIONAL VOICE OF AGRICULTURE WORKING THROUGH OUR GRASSROOTS ORGANIZATIONS TO ENHANCE AND STRENGTHEN THE LIVES OF RURAL AMERICANS AND TO BUILD STRONG, PROSPEROUS AGRICULTURAL COMMUNITIES. 34 33 104 51 0 0 0 25110656 25119252 797882 9261101 206541 203909 26115079 34584262 447000 432457 0 14376674 14454239 0 0 10683165 10109336 25506839 24996032 608240 9588230 39696274 51384218 4691770 4644249 35004504 46739969 AFBF IS THE UNIFIED NATIONAL VOICE OF AGRICULTURE WORKING THROUGH OUR GRASSROOTS ORGANIZATIONS TO ENHANCE AND STRENGTHEN THE LIVES OF RURAL AMERICANS AND TO BUILD STRONG PROSPEROUS AGRICULTURAL COMMUNITIES. 0 0 FARM BUREAU NEWS: PROVIDES FARMERS CURRENT INFORMATION CONCERNING LEGISLATIVE AND MARKETING MATTERS. AMERICAN FARM BUREAU FEDERATION: PROMOTES AND ADVOCATES FOR ECONOMIC, SOCIAL AND EDUCATIONAL INTERESTS OF ITS MEMBERS. 0 0 0 1 0 0 0 0 0 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 1 1 1 0 1 188 0 104 1 0 0 0 0 0 34 33 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X CHRISTY LILJA 2024063732 600 MARYLAND AVE SW SUITE 1000W WASHINGTON DC 20024 BOB STALLMAN 40.00 X X 480434 0 173134 BARRY BUSHUE 40.00 X X 31200 0 0 Ronald Anderson 2.00 X 5400 0 0 Steve Baccus 2.00 X 7000 0 0 Kenneth Dierschke 2.00 X 7600 0 0 ALEX DOWSE 2.00 X 7200 0 0 Zippy Duvall 2.00 X 5000 0 0 Terry Gilbert 2.00 X 14400 0 0 MARK HANEY 2.00 X 5400 0 0 John Hoblick 2.00 X 5200 0 0 Leland Hogan 2.00 X 5000 0 0 L EDWARD JESTICE JR 2.00 X 3400 0 0 Charles Kruse 2.00 X 7600 0 0 Craig Lang 2.00 X 9000 0 0 PERRY LIVINGSTON 2.00 X 4800 0 0 MATTHEW MEALS 2.00 X 11000 0 0 DOUG MOSEBAR 2.00 X 6000 0 0 Philip Nelson 2.00 X 4400 0 0 Jerry Newby 2.00 X 5000 0 0 Richard Nieuwenhuis 2.00 X 5600 0 0 Keith Olsen 2.00 X 5800 0 0 Wayne Pryor 2.00 X 5800 0 0 Kevin Rogers 2.00 X 5400 0 0 Carl Shaffer 2.00 X 6800 0 0 Mike Spradling 2.00 X 4600 0 0 Lacy Upchurch 2.00 X 6200 0 0 Scott Vanderwal 2.00 X 6200 0 0 RANDY VEACH 2.00 X 4800 0 0 Don Villwock 2.00 X 6600 0 0 David Waide 2.00 X 5200 0 0 Michael White 2.00 X 6600 0 0 David Winkles 2.00 X 8000 0 0 Wayne Wood 2.00 X 3800 0 0 Larry Wooten 2.00 X 6200 0 0 Richard Newpher 40.00 X 324636 0 123072 JULIE ANNA POTTS 40.00 X 227662 0 76553 C David Mayfield 40.00 X 191354 0 66606 DAVID P CONOVER 40.00 X 225268 0 79445 MARK A MASLYN 40.00 X 227516 0 66446 ROBERT E YOUNG 40.00 X 223326 0 71154 DONALD M LIPTON 40.00 X 183128 0 68514 BRADLEY J ECKART 40.00 X 181256 0 83526 CHRISTINA S LILJA 40.00 X 149133 0 52096 MARY KAY THATCHER 40.00 X 171632 0 49313 ROSEMARIE WATKINS 40.00 X 159015 0 46747 PAUL SCHEGEL 40.00 X 152994 0 39217 RICHARD KRAUSE 40.00 X 146567 0 45874 3276121 0 1041697 35 0 1 0 CROWELL & MORING LLP 1001 PENNSYLVANIA AVENUE NW WASHINGTON DC 20004 AFBF LLC LEGAL SERVICES 217884 ROYLANCE ABRAMS BERDO & GOODMAN LLC 1300 19TH STREET NW SUITE 600 WASHINGTON DC 20036 AFBF LEGAL SERVICES 209132 VISUALEYES CORPORATION 22842 SOUTH HARLEM AVENUE FRANKFORT IL 60423 AFBF AUDIO VIDEO SERVICES 102212 3 MEMBERSHIP DUES 900099 25119252 25119252 25119252 786921 786921 203909 203909 203909 203909 6374162 8513278 6413260 -39098 8513278 8474180 8474180 34584262 25119252 0 9465010 432457 3506461 6449753 3885530 612495 994854 142571 366235 407590 163252 2827031 3110922 725728 125481 PROGRAMS 1172701 DUES AND SUBSCRIPTIONS 507683 faRM BUREAU NETWORK 264082 TELEPHONE 137041 other expenses & expens -835835 24996032 7095637 7912989 6540382 4743375 286125 195348 446569 403447 9020561 4294453 5090457 4726108 9967776 20194180 9997018 9941286 272310 3267485 39696274 51384218 1304962 1222552 61030 59316 3325778 3362381 4691770 4644249 X 35004504 46739969 35004504 46739969 39696274 51384218 X 0 1 1 X 0 1 0 0 5431983 1621241 3810742 998123 816472 181651 2590455 1856740 733715 4726108 8941286 F FARM BUREAU BANCORP SUBORDINATED DEBT NOTE 1000000 F 9941286 ACCRUED INTEREST ON INVESTMENTS 183626 PREPAID PENSION BENEFIT COST 3083859 3267485 DEFERRED RENT EXPENSE 1631651 DEFERRED LEASE INCENTIVE 1730730 3362381 34584262 24996032 9588230 708762 1438473 2147235 11735465 35067691 708762 -206405 502357 34565334 18928 18928 34584262 24552775 -13278 -13278 24566053 429979 429979 24996032 Part X: Description of Uncertain Tax Positions Under FIN 48: THE FEDERATION'S ADOPTION OF THE INCOME TAX TOPIC REGARDING UNCERTAIN TAX POSITIONS OF GAAPUSA ON DECEMBER 1, 2009 HAD NO EFFECT ON ITS FINANCIAL POSITION AS MANAGEMENT BELIEVES THE FEDERATION HAS NO MATERIAL UNRECOGNIZED INCOME TAX BENEFITS, INCLUDING ANY POTENTIAL RISK OF LOSS OF ITS NOT-FOR-PROFIT STATUS. THE FEDERATION WOULD ACCOUNT FOR ANY POTENTIAL INTEREST OR PENALTIES RELATED TO POSSIBLE FUTURE LIABILITIES FOR UNRECOGNIZED INCOME TAX BENEFTIS AS OTHER EXPENSE. THE FEDERATION IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL, STATE, OR LOCAL TAX AUTHORITIES BEFORE 2007. PRIOR TO ADOPTION OF THE INCOME TAX TOPIC, THE FEDERATION ACCOUNTED FOR TAX POSITIONS UNDER A CONTINGENT LOSS MODEL, REQUIRING RECOGNITION OF A TAX LIABILITY WHEN IT WAS BOTH (1) PROBABLE THAT IT HAD BEEN INCURRED AT FISCAL YEAR-END AND (2) THE AMOUNT COULD BE REASONABLY ESTIMATED. Part XI, Line 8 - Other Adjustments: EQUITY IN NET INCOME (LOSS) OF SUBSIDIARIES: -50999. PENSION RELATED CHARGES OTHER THAN NET PERIODIC PENSION COST: 1487586. GAIN ON EQUITY INVESTMENT IN SUBSIDIARY: 1886. Part XII, Line 2d - Other Adjustments: EQUITY IN NET INCOME (LOSS) OF SUBSIDIARIES: -208291. GAIN ON EQUITY INVESTMENT IN SUBSIDIARY: 1886. Part XII, Line 4b - Other Adjustments: INVESTMENT INCOME FROM AFBF LEGAL ADVOCACY - SINGLE MEMBER LLC: 5650. gain ON SALE OF PROPERTY AND EQUIPMENT: 13278. Part XIII, Line 2d - Other Adjustments: GAIN ON SALE OF PROPERTY AND EQUIPMENT: -13278. Part XIII, Line 4b - Other Adjustments: EXPENSES OF AFBF LEGAL ADVOCACY - SINGLE MEMBER LLC: 429979. 1 ANIMAL AGRICULTURE ALLIANCE PO BOX 9522 Arlington VA 22209 541384916 501(C)(3) 5000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS MISSOURI FARM BUREAU FOUNDATION FOR AGRICULTURE 701 S COUNTRY CLUB DRIVE JEFFERSON CITY MO 65109 431756568 501(C)(3) 5000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS COUNCIL FOR AGRICULTURAL SCIENCE & TECHNOLOGY 4420 W LINCOLN WAY AMES IA 50014 237186154 501(C)(3) 5000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS NAT'L FARM-CITY COUNCIL INC 600 MARYLAND AVENUE SW SUITE 1000W WASHINGTON DC 20024 366107924 501(C)(3) 5000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS FARM FOUNDATION 1301 W 22ND STREET SUITE 615 OAKBROOK IL 60523 362270048 501(C)(3) 5000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS LOUISIANA ALIVE 818 CONNECTICUT AVE NW WASHINGTON DC 20006 202635587 501(C)(3) 7500 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS SO OTHERS MIGHT EAT 5910 GLOSTER ROAD BETHESDA MD 20816 237098123 501(C)(3) 8000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS CONGRESSIONAL SPORTSMEN'S FOUNDATION 110 NORTH CAROLINA AVE SE WASHINGTON DC 20003 521686163 501(C)(3) 10000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS US CHAMBER OF COMMERCE 1615 H STREET NW ROOM 460 WASHINGTON DC 20062 530045720 501(C)(6) 5000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS NATIONAL FFA FOUNDATION 6060 FFA DRIVE INDIANAPOLIS IN 46268 546044662 501(C)(3) 42000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE 600 MARYLAND AVENUE SW WASHINGTON DC 20024 366169577 501(C)(3) 315000 9957 FMV DONATED SERVICES GENERAL SUPPORT OF AGRICULTURAL PROGRAMS THE FERTILIZER INSTITUIE 425 THIRD ST SW SUITE 950 WASHINGTON DC 20024 530225257 501(C)(6) 10000 GENERAL SUPPORT OF AGRICULTURAL PROGRAMS 10 2 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: CONTRIBUTIONS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS DURING THE BUDGET APPROVAL PROCESS. THE CONTRIBUTIONS APPROVED BY THE BOARD MEET THE MISSION OF THE ORGANIZATION. SINCE THE FUNDS ARE TO BE USED FOR THE GENERAL SUPPORT OF AGRICULTURAL PROGRAMS, THE RECIPIENTS ARE NOT REQUIRED TO SUBSTANTIATE THEIR EXPENDITURES RELATED TO THESE CONTRIBUTIONS. X 1 1 X X X X X 0 0 0 BOB STALLMAN 480434 0 0 0 0 0 163144 0 9990 0 653568 0 0 0 Richard Newpher 324636 0 0 0 0 0 113089 0 9983 0 447708 0 0 0 JULIE ANNA POTTS 227662 0 0 0 0 0 66954 0 9599 0 304215 0 0 0 C David Mayfield 191354 0 0 0 0 0 56436 0 10170 0 257960 0 0 0 DAVID P CONOVER 225268 0 0 0 0 0 70802 0 8643 0 304713 0 0 0 MARK A MASLYN 227516 0 0 0 0 0 56042 0 10404 0 293962 0 0 0 ROBERT E YOUNG 223326 0 0 0 0 0 60837 0 10317 0 294480 0 0 0 DONALD M LIPTON 183128 0 0 0 0 0 58802 0 9712 0 251642 0 0 0 BRADLEY J ECKART 181256 0 0 0 0 0 69671 0 13855 0 264782 0 0 0 CHRISTINA S LILJA 149133 0 0 0 0 0 45341 0 6755 0 201229 0 0 0 MARY KAY THATCHER 171632 0 0 0 0 0 42522 0 6791 0 220945 0 0 0 ROSEMARIE WATKINS 159015 0 0 0 0 0 39470 0 7277 0 205762 0 0 0 PAUL SCHEGEL 152994 0 0 0 0 0 38013 0 1204 0 192211 0 0 0 RICHARD KRAUSE 146567 0 0 0 0 0 36458 0 9416 0 192441 0 0 0 Part I, Line 1a STACY BRYAN (SPOUSE OF BOB STALLMAN, PRESIDENT) AND NANCY NEWHPHER (SPOUSE OF DICK NEWPHER, EXT VICE PRESIDENT) TRAVEL TO AFBF MEETINGS WHERE THERE WERE SCHEDULED ACTIVITIES. THE SCHEDULED ACTIVITIES AT THE MEETINGS MAY INCLUDE: OFFICIAL MEETING OF SPOUSES OR COMPANIONS TO INFORM EACH OF THEM ON THE VARIOUS ISSUES FACING AFBF, EDUCATIONAL PRESENTATIONS REGARDING THE INDIVIDUAL STATE FARM BUREAU ACTIVITY AND THE AGRICULTURE OF THE HOST STATE, VISITS TO AGRICULTURAL PRODUCTION FACILITIES, PROGRAMS AND TOURS OF STATE AND COUNTY FARM BUREAU OFFICES, VARIOUS AGRICULTURAL ACTIVITIES PROVIDED BY HOSTING STATE FARM BUREAU, OR VISITS TO AGRICULTURAL PROCESSING AND MARKETING FACILITIES. Form 990, Part VI, Section A, line 6 AFBF members are the State Farm Bureau's and Presidents of those State Farm Bureau's sit on AFBF Board of Directors. Thirty-one of the Board Members of AFBF are State Farm Bureau Presidents. The board positions are determined based on the following interpretation of Section 4, Article VIII of the AFBF bylaws: Total membership - Board Positions Under 200,001 - 4 200,001 - 600,000 - 5 600,001 - 1,000,000 - 6 1,000,001 - 1,400,000 - 7 1,400,001 - 1,800,000 - 8 1,800,001 - 2,200,000 - 9 2,200,001 - 2,600,000 - 10 2,600,001 - 3,000,000 - 11 3,000,001 - 3,400,000 - 12 3,400,001 - 3,800,000 - 13 3,800,001 - 4,200,000 - 14 The Board Positions are determined by the 4 Regions: Northeast Midwest West South In addition to the 4 regions and membership determining the number of board positions for each of the regions - the AFBF Women's Committee Chairman and AFBF YF&R's Committee Chairman also have a seat on the AFBF's Board of Directors. Form 990, Part VI, Section A, line 7a SEE RESPONSE TO PART VI, SECTION A, QUESTION 6 Form 990, Part VI, Section B, line 11 GOVERNING BODY REVIEW OF THE FORM 990 - THE BOARD RETAINS THE SERVICES OF AN INDEPENDENT CPA FIRM TO PREPARE AND REVIEW THE ORGANIZATION'S FORM 990. MANAGEMENT REVIEWS THE COMPLETED FORM 990 AND PROVIDES A FULL COPY TO THE EXECUTIVE COMMITTEE OF THE ORGANIZATION. THE EXECUTIVE COMMITTEE MEETS WITH MANAGEMENT TO REVIEW THE FORM 990. THE FORM 990 IS FILED AFTER THE EXECUTIVE COMMITTEE REVIEW. THE EXECUTIVE COMMITTEE REPORTS TO THE ENTIRE BOARD THAT THE FORM 990 WAS REVIEWED. 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 PRESCURSOR 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 Process of Determining Compensation - A Salary Administration Program has been developed by American Farm Bureau Federation for the administration of pay decisions to ensure that employees covered by the program are paid according to fair, equitable and uniform principles. This program has been adopted by the organizations board of directors. In mid-October, Human Resources prepares a report, by department, that includes the following: Current Salary Current Grade Midpoint of Grade % - Current Salary to Midpoint Columns are added for the addition of Recommended Increases and formulas for a new Salary and new % of Salary to Midpoint. The spreadsheet is then sent to the Executive Vice President. Midpoint is determined by the current salary structure. The ranges are reviewed each year and may be shifted in accordance with salary survey data provided each year by PriceWaterhouseCoopers. We ask for data on expected salary increases for the next year and expected shifts in salary grades. The Executive Vice President gives Human Resources an allowance for each department's salary increases. This is generally in the form of a percent of current total salaries for the department. Human Resources includes the number in the spreadsheet, breaks out each department's information, then sends the appropriate report to each Department Manager along with instructions and deadlines for completion. Department Managers complete the spreadsheet with their recommendations for employee salary increases and return it to Human Resources. Human Resources reviews the recommendations and makes notes for the Executive Vice President review. The notes might include drawing his attention to matters of internal equity, or salary history (like if an employee was promoted and had a recent salary increase). The Executive Vice President may follow up with the Department Manager for further explanations and make changes. Once the document is finalized, Human Resources provides an updated copy for Executive Vice President's signature. Copies are given then to the Director of Accounting and Payroll for their files. The employee's compensation is included in the yearly budget process which is reviewed and approved by the board of directors. The President's compensation is determined by the Executive Committee of the organization and is reported to the board of directors during the budget approval process. Form 990, Part VI, Section C, line 19 GOVERNING DOCUMENTS - FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. AFBF LEGAL ADVOCACY PROGRAM LLC 600 MARYLAND AVE SW SUITE 1000 WASHINGTON DC 20024 651294705 CAPITAL CONTRIBUTION TO AFBF LEGAL ADVOCACY PROGRAM, LLC A SINGLE MEMBER LLC DE 5650 2930404 AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE 600 MARYLAND AVE SW STE 1000 washington DC 20024 366169577 ACCUMULATES & DISTRIB. FUNDS FOR MATERIALS,PROGRAM DEV. grants and education IL 501(c)(3) Line 11a, I AMERICAN FARM BUREAU INC (AFBI) 600 MARYLAND AVE SW SUITE 1000W WASHINGTON DC 20024 363250406 BUSINESS MANAGEMENT DC C 233023 1623846 1.00000 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE B 324957 AMERICAN FARM BUREAU FOUNDATION FOR AGRICULTURE P 144244 AMERICAN FARM BUREAU INC P 218827