Form 990 for tax year 2022
Filed by INDIANA AGRICULTURAL LAW FOUNDATION INC.
Totals
- Total revenue
- $185,778
- Total expenses
- $147,501
- Contributions and grants received
- $176,727
- Grants paid
- $500
- Program service revenue
- $0
- Investment income
- $9,051
- Other revenue
- $0
- Total assets, end of year
- $1,425,633
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $1,425,633
- Program services expenses (Part IX)
- $90,244
- Management and general expenses
- $20,283
- Fundraising expenses
- $36,974
- Program service expenses (Part III)
- $90,244
Program services were 61.2% 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.
-
1d · Related organizations
$60,000
-
1f · All other contributions, gifts and grants
$116,727
-
3 · Investment income
total $9,051 · excluded $9,051
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $500 · program services $500
-
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 $82,917 · program services $45,168 · management and general $12,319 · fundraising $25,430
-
8 · Pension plan contributions
total $8,767 · program services $4,474 · management and general $1,315 · fundraising $2,978
-
9 · Other employee benefits
total $17,768 · program services $9,772 · management and general $2,665 · fundraising $5,331
-
10 · Payroll taxes
total $5,577 · program services $3,067 · management and general $837 · fundraising $1,673
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $22 · management and general $22
-
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 $0
-
14 · Information technology
total $2,683 · program services $1,000 · management and general $431 · fundraising $1,252
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $918 · management and general $608 · fundraising $310
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $1,358 · management and general $1,358
-
24a · Other expenses: Education materials
total $2,500 · program services $2,500
-
24b · Other expenses: Litigation expense
total $23,763 · program services $23,763
-
24c · Other expenses: Dues and subscriptions
total $728 · management and general $728
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $411,204 · end of year $442,374
-
2 · Savings and temporary cash investments
beginning of year $976,152 · end of year $983,259
-
27 · Net assets without donor restrictions
beginning of year $909,413 · end of year $957,030
-
28 · Net assets with donor restrictions
beginning of year $477,943 · end of year $468,603
Mission and programs · 2022
Mission
see Schedule O
-
The Indiana Agricultural Law Foundation, Inc. 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 general public, and the judicial branch of government. This past year INAgLaw supported cases involving the Indiana Dept. of Natural Resources DNRs failure to maintain a lake level as required by a longstanding court order and a towns improper design of a drainage system. These failures caused considerable damage to adjoining farmland causing a compensable taking of property. INAgLaw also supported the Prop 12 opposition, the California initiative imposing production practices on farmers in order to sell products there. Additionally, INAgLaw was engaged in Sackett WOTUS, clean water case that will define navigable waters which is significant to all facets of agriculture.
Expenses $23,763
-
INAgLaw supports educational programs that deal with legal issues facing farmers. Estate and succession planning impacts every farm in the state of Indiana. INAgLaw recognizes the significant role the Foundation can play in educating farmers in this area. On July 21, 2022, INAgLaw held its ninth installment in this annual series. This years program was virtual. CLE credits were offered to attending attorneys. INAgLaw co-sponsored Indiana Farm Bureau Drainage School, Agricultural Planning Zoning School, and The American Agricultural Law Associations annual meeting. CLE credits were offered to attending attorneys for both drainage and agricultural planning and zoning schools. INAgLaw also facilitated numerous telephone calls on agricultural law issues and solar leasing considerations.
Expenses $66,481 · Grants $500
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Mark Sigler
Treasurer
- Total calculated
- $356,786
- From this org
- $0
- From related orgs
- $281,895
- Other
- $74,891
- Hours/week
- 0.2 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $229,711 related
- Bonus
- not reported + $26,150 related
- Other
- not reported + $26,034 related
- Deferred
- not reported + $59,155 related
- Nontaxable benefits
- not reported + $15,736 related
- Filer's total
- not reported + $356,786 related
-
Mark Thornburg
Secretary
- Total calculated
- $204,866
- From this org
- $0
- From related orgs
- $145,288
- Other
- $59,578
- Hours/week
- 5 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $127,734 related
- Bonus
- not reported + $12,600 related
- Other
- not reported + $4,954 related
- Deferred
- not reported + $34,483 related
- Nontaxable benefits
- not reported + $21,095 related
- Filer's total
- not reported + $200,866 related
-
Randall Kron
President
- Total calculated
- $202,221
- From this org
- $0
- From related orgs
- $149,958
- Other
- $52,263
- Hours/week
- 0.3 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $116,755 related
- Bonus
- not reported + $15,250 related
- Other
- not reported + $17,953 related
- Deferred
- not reported + $36,520 related
- Nontaxable benefits
- not reported + $15,745 related
- Filer's total
- not reported + $202,223 related
-
Elaine Rueff
Assistant Treasurer
- Total calculated
- $149,971
- From this org
- $0
- From related orgs
- $112,124
- Other
- $37,847
- Hours/week
- 1 + 37 related
-
Robin Heldman
Assistant Secretary
- Total calculated
- $112,886
- From this org
- $0
- From related orgs
- $77,375
- Other
- $35,511
- Hours/week
- 0.25 + 40 related
-
Maria Spellman
Assistant Secretary
- Total calculated
- $84,981
- From this org
- $0
- From related orgs
- $57,182
- Other
- $27,799
- Hours/week
- 3 + 34 related
-
Kendell Culp
Vice President
- Total calculated
- $77,100
- From this org
- $0
- From related orgs
- $69,763
- Other
- $7,337
- Hours/week
- 0.2 + 20 related
-
Isabella Chism
Director
- Total calculated
- $24,198
- From this org
- $0
- From related orgs
- $24,198
- Other
- $0
- Hours/week
- 0.2 + 10 related
-
Marybeth Feutz
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
-
Terry Hayhurst
Director
- Total calculated
- $13,200
- From this org
- $0
- From related orgs
- $13,200
- Other
- $0
- Hours/week
- 0.5 + 10 related
-
Kevin Ousley
Director
- Total calculated
- $13,200
- From this org
- $0
- From related orgs
- $13,200
- Other
- $0
- Hours/week
- 0.2 + 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
-
Harold T Parker
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
-
Kevin Underwood
Director
- Total calculated
- $13,200
- From this org
- $0
- From related orgs
- $13,200
- 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.
-
501c5 · membership · IN
-
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
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 2 May 2023
- IRS schema version
- 2022v5.0
- Source object
- 202321239349300117
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