Skip to content
Nonprofiteer
← INDIANA AGRICULTURAL LAW FOUNDATION INC

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.

  • 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

Provenance

Return type
form_990
Tax year
2022
Filed
2 May 2023
IRS schema version
2022v5.0
Source object
202321239349300117

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.