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Nonprofiteer
← INDIANA AGRICULTURAL LAW FOUNDATION INC

Form 990 for tax year 2025

Filed by INDIANA AGRICULTURAL LAW FOUNDATION INC.

Totals

Total revenue
$245,394
Total expenses
$176,451
Contributions and grants received
$185,783
Grants paid
$800
Program service revenue
$500
Investment income
$59,111
Other revenue
$0
Total assets, end of year
$1,646,371
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$1,646,371
Program services expenses (Part IX)
$96,470
Management and general expenses
$30,126
Fundraising expenses
$49,855
Program service expenses (Part III)
$96,470

Program services were 54.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $1,156

  • 1d · Related organizations

    $55,150

  • 1f · All other contributions, gifts and grants

    $129,477

  • 2a · Program service revenue: Seminars

    total $500 · related or exempt $500

  • 3 · Investment income

    total $59,111 · excluded $59,111

  • 8a · Fundraising events: contributions included on line 1c

    $1,156

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $800 · program services $800

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $116,355 · program services $59,834 · management and general $20,766 · fundraising $35,755

  • 8 · Pension plan contributions

    total $13,814 · program services $7,116 · management and general $2,416 · fundraising $4,282

  • 9 · Other employee benefits

    total $19,886 · program services $10,937 · management and general $2,983 · fundraising $5,966

  • 10 · Payroll taxes

    total $8,104 · program services $4,139 · management and general $1,469 · fundraising $2,496

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $522 · management and general $86 · fundraising $436

  • 14 · Information technology

    total $570 · fundraising $570

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $1,063 · program services $1,015 · management and general $48

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $350 · fundraising $350

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $1,716 · management and general $1,716

  • 24a · Other expenses: Education materials

    total $7,198 · program services $7,198

  • 24b · Other expenses: Litigation expense

    total $5,374 · program services $5,374

  • 24c · Other expenses: meals

    total $57 · program services $57

  • 24d · Other expenses: Dues and subscriptions

    total $642 · management and general $642

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,022 · end of year $2,919

  • 2 · Savings and temporary cash investments

    beginning of year $1,575,406 · end of year $1,608,452

  • 4 · Accounts receivable

    end of year $35,000

  • 27 · Net assets without donor restrictions

    beginning of year $1,136,580 · end of year $1,156,192

  • 28 · Net assets with donor restrictions

    beginning of year $440,848 · end of year $490,179

Mission and programs · 2025

Mission

see Schedule O

  • 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

As filed on the 2025 return.

Listed in Part VII

  • Mark Sigler resigned effective 12-1

    Treasurer

    Total calculated
    $438,145
    From this org
    $0
    From related orgs
    $348,351
    Other
    $89,794
    Hours/week
    0.2 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $267,313 related
    Bonus
    not reported + $62,867 related
    Other
    not reported + $18,171 related
    Deferred
    not reported
    Nontaxable benefits
    not reported + $89,974 related
    Filer's total
    not reported + $438,325 related

  • Megan Ritter effective 12-15-2025

    Treasurer

    Total calculated
    $266,957
    From this org
    $0
    From related orgs
    $224,783
    Other
    $42,174
    Hours/week
    0.2 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $208,067 related
    Bonus
    not reported + $16,357 related
    Other
    not reported + $359 related
    Deferred
    not reported
    Nontaxable benefits
    not reported + $42,174 related
    Filer's total
    not reported + $266,957 related

  • Mark Thornburg

    Secretary

    Total calculated
    $244,436
    From this org
    $0
    From related orgs
    $176,545
    Other
    $67,891
    Hours/week
    5 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $159,096 related
    Bonus
    not reported + $12,815 related
    Other
    not reported + $4,634 related
    Deferred
    not reported
    Nontaxable benefits
    not reported + $67,891 related
    Filer's total
    not reported + $244,436 related

  • Randall Kron

    President

    Total calculated
    $223,702
    From this org
    $0
    From related orgs
    $165,749
    Other
    $57,953
    Hours/week
    0.3 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $135,025 related
    Bonus
    not reported + $14,818 related
    Other
    not reported + $15,906 related
    Deferred
    not reported
    Nontaxable benefits
    not reported + $57,953 related
    Filer's total
    not reported + $223,702 related

  • Elaine Rueff

    Assistant Treasurer

    Total calculated
    $181,736
    From this org
    $0
    From related orgs
    $136,798
    Other
    $44,938
    Hours/week
    1 + 37 related

    Schedule J breakdown matched by us

    Base
    not reported + $122,893 related
    Bonus
    not reported + $12,765 related
    Other
    not reported + $1,140 related
    Deferred
    not reported
    Nontaxable benefits
    not reported + $44,938 related
    Filer's total
    not reported + $181,736 related

  • John Shoup

    Exec Director

    Total calculated
    $146,160
    From this org
    $96,088
    From related orgs
    $12,243
    Other
    $37,829
    Hours/week
    36 + 2 related

  • Robin Heldman

    Assistant Secretary

    Total calculated
    $137,647
    From this org
    $0
    From related orgs
    $95,742
    Other
    $41,905
    Hours/week
    0.25 + 40 related

  • Maria Spellman

    Assistant Secretary

    Total calculated
    $112,278
    From this org
    $12,856
    From related orgs
    $65,278
    Other
    $34,144
    Hours/week
    3 + 37 related

  • Kendell Culp

    Vice President

    Total calculated
    $81,904
    From this org
    $0
    From related orgs
    $73,920
    Other
    $7,984
    Hours/week
    0.2 + 20 related

  • Janis Highley

    Director

    Total calculated
    $23,976
    From this org
    $0
    From related orgs
    $23,976
    Other
    $0
    Hours/week
    0.2 + 20 related

  • Terry Hayhurst

    Director

    Total calculated
    $13,920
    From this org
    $0
    From related orgs
    $13,920
    Other
    $0
    Hours/week
    0.5 + 10 related

  • Kevin Ousley resigned effective 12-

    Director

    Total calculated
    $13,850
    From this org
    $0
    From related orgs
    $13,850
    Other
    $0
    Hours/week
    0.2 + 10 related

  • Matthew Hayden

    Director

    Total calculated
    $13,560
    From this org
    $0
    From related orgs
    $13,560
    Other
    $0
    Hours/week
    0.5 + 10 related

  • Mark Seib

    Director

    Total calculated
    $13,200
    From this org
    $0
    From related orgs
    $13,200
    Other
    $0
    Hours/week
    0.2 + 10 related

  • Robert Geswein

    Director

    Total calculated
    $13,200
    From this org
    $0
    From related orgs
    $13,200
    Other
    $0
    Hours/week
    0.2 + 10 related

  • Bruce Guernsey

    Director

    Total calculated
    $13,200
    From this org
    $0
    From related orgs
    $13,200
    Other
    $0
    Hours/week
    0.2 + 10 related

  • Bruce Herr

    Director

    Total calculated
    $13,200
    From this org
    $0
    From related orgs
    $13,200
    Other
    $0
    Hours/week
    0.5 + 10 related

  • Kermit Paris

    Director

    Total calculated
    $13,200
    From this org
    $0
    From related orgs
    $13,200
    Other
    $0
    Hours/week
    0.5 + 10 related

  • Jon Sparks

    Director

    Total calculated
    $13,200
    From this org
    $0
    From related orgs
    $13,200
    Other
    $0
    Hours/week
    0.2 + 10 related

  • Corina Brant

    Director

    Total calculated
    $13,200
    From this org
    $0
    From related orgs
    $13,200
    Other
    $0
    Hours/week
    0.2 + 10 related

  • Thomas Miller effective 12-13-2025

    Director

    Total calculated
    $550
    From this org
    $0
    From related orgs
    $550
    Other
    $0
    Hours/week
    0.2 + 10 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Indiana Farm Bureau Inc

    501c5 · membership · IN

  • Farm Bureau Foundation

    501c3 · charitable · IN

  • Indiana Farm Bureau AgELECT

    527 · PAC · IN

    Directly controlled by Indiana Farm Bureau Inc

  • Indiana Farm Bureau Inc ELECT PAC

    527 · PAC · IN

    Directly controlled by Indiana Farm Bureau Inc

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Indiana Farm Bureau Members Health LLC

    health care services · IN

  • Harvest Holdings Inc

    IN

Provenance

Return type
form_990
Tax year
2025
Filed
6 May 2026
IRS schema version
2025v4.1
Source object
202611269349302266

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