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Rowan County Farm Bureau

Not tax-deductible

Morehead, KY501(c)(5)EIN 61-0607683Revenue $119K in FY2025

On file with the IRSPo Box 857, 40351-0857 · Morehead, KYTax-exempt since Mar 1964

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Advance and improve in Rowan co. KY the science and art of agriculture, home economics, horticulture, and animal industry. Provide insurance services to memebers. Provide scholarships.

Run by 15 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $27K a year · 23% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
21 mo
of spending, in cash
Looks good: 21.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$119K
+16% vs prior year
Spent
$91K
To programs
0%
Net assets
$670K
By yearFY2020–FY2025
Revenue
$119K
FY2025▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$130K
FY2021$127K
FY2022$132K
FY2023$94K
FY2024$103K
FY2025$119K
Expenses
$91K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$72K
FY2021$85K
FY2022$90K
FY2023$123K
FY2024$84K
FY2025$91K
Net assets
$670K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$568K
FY2021$610K
FY2022$652K
FY2023$623K
FY2024$641K
FY2025$670K

From the FY2025 Form 990 (year ending October 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1964.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Danny Mabry
President
$0Pt VII · Sec A
W Lee Pennington
Vice President
$0Pt VII · Sec A
Jenny Pennington
Fb Womens Chair
$0Pt VII · Sec A
Makayla Lewis
Young Farmers Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Wayne Black
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Rowan County Farm Bureau executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves agriculture, home economics, and animal industries, offering insurance and scholarships.

Questions for Rowan County Farm Bureau

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Insurance services scholarships grants

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $6K · 2023–2023
Unitemized GrantFY2023$5,800

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$119K
Ln 12
Gifts and grantsLn 1h$89K
Other incomeLn 4–11$24K
Fees for servicesLn 2g$5K
Money outPt IX
$91K
Ln 25
Owns and owesPt X
$670K
net assets · Ln 32
Cash and savingsLn 1–2$160K
Total assetsLn 16$670K
LiabilitiesLn 26$0
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$89K
Fees for servicesLn 2g$5K
Investment incomeLn 3$1K
Other incomeLn 4–11$24K
Total revenueLn 12$119K
Assets in detailPt X, end of year
CashLn 1$60K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$160K
Land, buildings, equipmentLn 10c$510K
Total assetsLn 16$670K
LiabilitiesLn 26$0
Net assetsLn 32$670K
OperationsPt I, VI
EmployeesI 51
VolunteersI 615
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$117K$160K
Land, buildings, equipmentLn 10c$525K$510K
Total assetsLn 16$641K$670K
LiabilitiesLn 26$0$0
Net assetsLn 32$641K$670K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$7K
Grants to domestic individualsLn 2$4K
Accounting feesLn 11c$1K
Office expensesLn 13$16K
Information technologyLn 14$2K
OccupancyLn 16$29K
TravelLn 17$9K
Conferences, conventions and meetingsLn 19$5K
Depreciation, depletion and amortizationLn 22$15K
InsuranceLn 23$2K
Total functional expensesLn 25$91K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $119K$91K$29K$670K 990 PDF
FY2024 $103K$84K$18K$641K 990 PDF
FY2023 $94K$123K−$29K$623K 990 PDF
FY2022 $132K$90K$42K$652K 990 PDF
FY2021 $127K$85K$42K$610K 990 PDF
FY2020 $130K$72K$58K$568K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $119,445 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $75,271$88,981
I-9 Program service revenuePrior year $3,801$5,337
I-10 Investment incomePrior year $894$1,127
I-11 Other revenuePrior year $22,800$24,000
I-12 Total revenuePrior year $102,766$119,445
I-13 Grants and similar amounts paidPrior year $14,235$11,385
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $70,119$79,209
I-18 Total expensesPrior year $84,354$90,594
I-19 Revenue less expensesPrior year $18,412$28,851
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $119,445 across 8 lines filed
VIII-1b Membership dues$56,510
VIII-1d Related organizations$32,471
VIII-1h Total contributions, gifts and grants$88,981
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,337$5,337
VIII-3 Investment incomeExcluded from tax $1,127$1,127
VIII-6 Net rental income or lossRelated to mission $24,000$24,000
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $29,337 · Unrelated business $0 · Excluded from tax $1,127$119,445
Part IX · Statement of functional expenses $90,594 across 10 lines filed
IX-1 Grants to domestic organizations$6,885
IX-2 Grants to domestic individuals$4,500
IX-11c Accounting fees$1,000
IX-13 Office expenses$16,087
IX-14 Information technology$1,821
IX-16 Occupancy$28,913
IX-17 Travel$9,170
IX-19 Conferences, conventions and meetings$5,292
IX-22 Depreciation, depletion and amortization$14,665
IX-23 Insurance$2,261
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$90,594
Part X · Balance sheet $670,063 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $46,649$60,165
X-2 Savings and temporary cash investmentsStart of year $70,000$100,000
X-10c Land, buildings and equipment, netStart of year $524,563$509,898
X-16 Total assetsStart of year $641,212$670,063
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $641,212$670,063
X-32 Total net assets or fund balancesStart of year $641,212$670,063
X-33 Total liabilities and net assetsStart of year $641,212$670,063
Part XI · Reconciliation of net assets $670,063 net assets at year end
XI-1 Total revenue$119,445
XI-2 Total expenses$90,594
XI-3 Revenue less expenses$28,851
XI-4 Net assets at start of year$641,212
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$670,063

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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