Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $148,644

• 2a · Program service revenue: PARTICIPATION FEES

  total $181,267 · related or exempt $181,267

• 2b · Program service revenue: OTHER

  total $17,788 · related or exempt $17,788

• 3 · Investment income

  total -$224,484 · related or exempt $3,067 · excluded -$227,551

• 11a · Other revenue: AGRARIA, LLC

  total $394 · related or exempt $394

• 11e · Other revenue, total

  $394

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $17,539 · program services $17,539

• 4 · Benefits paid to or for members

  total $28,898 · program services $28,898

• 5 · Compensation of officers, directors and key employees

  total $125,914 · management and general $125,914

• 6 · Compensation of disqualified persons

  total $5,000 · management and general $5,000

• 7 · Other salaries and wages

  total $323,276 · program services $235,504 · management and general $87,772

• 8 · Pension plan contributions

  total $26,454 · program services $16,027 · management and general $10,427

• 9 · Other employee benefits

  total $45,189 · program services $25,216 · management and general $19,973

• 10 · Payroll taxes

  total $30,619 · program services $18,727 · management and general $11,892

• 11a · Fees: management

  total $38,146 · management and general $38,146

• 11b · Fees: legal

  total $19,865 · management and general $19,865

• 11c · Fees: accounting

  total $7,987 · management and general $7,987

• 11d · Fees: lobbying

  total $86,622 · program services $86,622

• 12 · Advertising and promotion

  total $9,837 · management and general $9,837

• 13 · Office expenses

  total $51,740 · program services $14,804 · management and general $36,936

• 14 · Information technology

  total $36,548 · program services $25,266 · management and general $11,282

• 16 · Occupancy

  total $51,890 · program services $30,345 · management and general $21,545

• 17 · Travel

  total $35,574 · program services $26,878 · management and general $8,696

• 19 · Conferences, conventions and meetings

  total $123,023 · program services $120,229 · management and general $2,794

• 22 · Depreciation, depletion and amortization

  total $2,347 · management and general $2,347

• 23 · Insurance

  total $15,679 · program services $8,836 · management and general $6,843

• 24a · Other expenses: NFU DUES

  total $20,735 · program services $20,735

• 24b · Other expenses: OTHER EXPENSE

  total $6,952 · management and general $6,952

• 24c · Other expenses: CONTRACT SERVICES

  total $4,555 · program services $4,075 · management and general $480

• 24d · Other expenses: TAXES - OTHER

  total $301 · management and general $301

• 24e · All other expenses

  program services $62,393 · management and general -$62,393

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $5,506 · end of year $17,935

• 4 · Accounts receivable

  beginning of year $46,573 · end of year $49,589

• 9 · Prepaid expenses and deferred charges

  beginning of year $21,257 · end of year $6,991

• 10a · Land, buildings and equipment: cost or other basis

  $15,648

• 10b · Land, buildings and equipment: accumulated depreciation

  $2,348

• 10c · Land, buildings and equipment, net

  end of year $13,300

• 11 · Investments: publicly traded securities

  beginning of year $1,441,641 · end of year $1,213,970

• 12 · Investments: other securities

  beginning of year $4,137,104 · end of year $3,453,574

• 15 · Other assets

  beginning of year $15,648

• 17 · Accounts payable and accrued expenses

  beginning of year $68,580 · end of year $127,256

• 19 · Deferred revenue

  beginning of year $134,081 · end of year $124,375

• 25 · Other liabilities

  beginning of year $5,034 · end of year $9,174

• 27 · Net assets without donor restrictions

  beginning of year $5,460,034 · end of year $4,494,554

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 5B

EMPLOYEES OF FARMERS UNION SERVICE ASSOCIATION, A RELATED ORGANIZATION THAT IS TAXED AS A C CORPORATION, PAID BONUSES TO EIGHT EMPLOYEES BASED UPON THE REVENUE OF FARMERS UNION SERVICE ASSOCIATION AS FOLLOWS: KYLE BRADLEY 108,110, JEFF MCGIMSEY 21,114, TIM BROWN 30,319, VICKIE PARK 28,746, BEN RAINBOLT 14,750, CHRISTOPHER YOUNG 7,666, SHELLEY WESTPHAL 22,125, AND LELA LADD 19,136.

SCHEDULE J, PAGE 1, PART I, LINE 6A

THE ORGANIZATION PAID BONUSES TO TWO EMPLOYEES BASED UPON THE NET EARNINGS OF THE ORGANIZATION AS FOLLOWS: BEN RAINBOLT 7,375, AND SHELLEY WESTPHAL 2,950.

SCHEDULE J, PAGE 1, PART I, LINE 6B

EMPLOYEES OF ROCKY MOUNTAIN FARMERS UNION EDUCATIONAL & CHARITABLE FOUNDATION INC, A RELATED NON-PROFIT ORGANIZATION, PAID BONUSES TO TWO EMPLOYEES BASED UPON THE NET EARNINGS ROCKY MOUNTAIN FARMERS UNION EDUCATIONAL & CHARITABLE FOUNDATION INC AS FOLLOWS: BEN RAINBOLT 7,375, AND SHELLEY WESTPHAL 4,425.

Related corporations and trusts

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

• FARMERS UNION SERVICE ASSOCIATION

  INSURANCE · CO