- Revenue 2025
- $245,394
- Expenses 2025
- $176,451
Program services were 54.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- K01
- Classification
- 1200
- Street
- PO BOX 1290
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
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.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $245,394
- Expenses
- $176,451
- Contributions
- $185,783
- Grants paid
- $800
-
2024
- Revenue
- $224,256
- Expenses
- $174,550
- Contributions
- $159,135
- Grants paid
- $500
-
2023
- Revenue
- $264,055
- Expenses
- $161,966
- Contributions
- $215,513
- Grants paid
- $1,000
-
2022
- Revenue
- $185,778
- Expenses
- $147,501
- Contributions
- $176,727
- Grants paid
- $500
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $147,960
- Expenses
- $151,618
- Assets (EOY)
- $1,387,356
-
2020 · 990
- Revenue
- $188,941
- Expenses
- $120,410
- Assets (EOY)
- $1,391,952
-
2019 · 990
- Revenue
- $191,836
- Expenses
- $147,155
- Assets (EOY)
- $1,322,483
-
2018 · 990
- Revenue
- $185,479
- Expenses
- $162,637
- Assets (EOY)
- $1,277,802
-
2017 · 990
- Revenue
- $142,468
- Expenses
- $132,609
- Assets (EOY)
- $1,254,960
-
2016 · 990
- Revenue
- $135,150
- Expenses
- $171,612
- Assets (EOY)
- $1,245,101
-
2015 · 990
- Revenue
- $187,655
- Expenses
- $139,713
- Assets (EOY)
- $1,281,563
-
2014 · 990
- Revenue
- $139,289
- Expenses
- $161,613
- Assets (EOY)
- $1,233,621
-
2013 · 990
- Revenue
- $134,132
- Expenses
- $93,255
- Assets (EOY)
- $1,255,945
-
2012 · 990
- Revenue
- not reported
- Expenses
- $31,448
- Assets (EOY)
- $1,215,068
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$60,000
2022 SUPPORT
-
$55,000
2024 SUPPORT
-
$55,000
2023 SUPPORT
-
$6,500
2023 PROGRAM SUPPORT
-
$6,500
2022 general support
-
$6,500
2024 PROGRAM SUPPORT
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2025 return
-
501c5 · membership · IN
-
501c3 · charitable · IN
-
Indiana Farm Bureau AgELECT
527 · PAC · IN
-
Indiana Farm Bureau Inc ELECT PAC
527 · PAC · IN
Declared as related by
-
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2025 return
-
Indiana Farm Bureau Members Health LLC
health care services · IN
-
Harvest Holdings Inc
IN
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.