Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 2 | ALLEN AND ANNA BASKETT HAVE A FAMILY RELATIONSHIP. LARRY AND TAMMY BUTLER HAVE A FAMILY RELATIONSHIP. GEORGE, SANDI, AND FRANKLIN DEUTSCH HAVE A FAMILY RELATIONSHIP. ELSIE AND GEORGE DEUTSCH HAVE A FAMILY RELATIONSHIP. BARBARA AND GEORGE GAGEL HAVE A FAMILY RELATIONSHIP. JIM AND PAM MILES HAVE A FAMILY RELATIONSHIP. GUY AND JEANINE RAYMOND HAVE A FAMILY RELATIONSHIP. ALMERINE AND SHERYL STOUT HAVE A FAMILY RELATIONSHIP. BILL AND BECKY YOUNG HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 3 | CPA MONITORS BANK STATEMENT. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP (A)THE REGULAR MEMBERS OF THE JEFFERSON COUNTY FARM BUREAU SHALL BE CLASSIFIED AS (1) FULL-TIME FARMERS, (2) PART-TIME FARMERS, (3) RETIRED FARMERS AND SURVIVING SPOUSES OF FULL-TIME FARMERS OR PART-TIME FARMERS, (4)PROFESSIONAL AGRICULTURAL WORKERS, NON-FARMERS SHALL BE CLASSIFIED AS ASSOCIATE MEMBERS. (1) A FULL-TIME FARMER IS A MEMBER WHO IS ACTUALLY ENGAGED IN FARMING FOR AT LEAST FIFTY-ONE PERCENT (51%) OF HIS WORKING TIME, OR AT LEAST FIFTY-ONE PERCENT (51%) OF HIS GROSS INCOME IS FROM FARMING AND HIS/HER PRIMARY INTEREST IS FARMING. (2) A PART-TIME FARMER IS A MEMBER WHO IS ACTUALLY ENGAGED IN FARMING AND AT LEAST TWENTY PERCENT (20%) OF HIS GROSS INCOME IS FROM FARMING. (3) A RETIRED FARMER IS A MEMBER WHO WAS A FULL-TIME FARMER OR A PART-TIME FARMER UPON HIS/HER RETIREMENT FROM FARMING. A SURVIVING SPOUSE OF A FULL-TIME FARMER OR A PART-TIME FARMER IS A SPOUSE OF A DECEASED FULL-TIME FARMER OR PART-TIME FARMER. (4) PROFESSIONAL AGRICULTURAL WORKERS OF A PUBLIC NATURE, WHO ACTIVELY ASSIST THE ORGANIZATION, MAY BECOME REGULAR MEMBERS AT THE DISCRETION OF THE BOARD OF DIRECTORS. (5) A NON-FARMER IS A MEMBER WHO FAILS TO MEET THE REQUIREMENTS OF (1), (2), (3), AND (4) HEREOF. ALL MEMBERS ARE ENTITLED TO ALL RIGHTS AND PRIVILEGES OF THE ORGANIZATION, EXCEPT NON-FARMERS SHALL NOT HAVE THE PRIVILEGE OF VOTING AND HOLDING OFFICE IN THE ORGANIZATION. (B) ASSOCIATE MEMBERS WILL BE NON-FARMERS OR OTHERS WISHING TO JOIN THE ORGANIZATION. THEY SHALL BE CLASSIFIED AS ASSOCIATE MEMBERS WITHOUT THE PRIVILEGE OF VOTING OR HOLDING OFFICE IN THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | DIRECTORS ARE ELECTED BY REGULAR MEMBERS, IN GOOD STANDING, PRESENT IN PERSON AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS, OTHER THAN ASSOCIATE MEMBERS, IN GOOD STANDING HAVE ONE VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE PRESIDENT AND THE BOOKKEEPER. A FINAL COPY OF THE FORM 990 IS DISTRIBUTED TO THE ENTIRE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BUDGET COMMITTEE DETERMINES COMPENSATION WHEN THEY MEET TO DETERMINE THE BUDGET FOR THE UPCOMING YEAR. THE BUDGET COMMITTEE DISCUSSES PERFORMANCE AND USUALLY INCREASES COMPENSATION BY COST OF LIVING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. THE BUDGET COMMITTEE OVERSEES THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE BUDGET COMMITTEE MAKES THEIR RECOMMENDATION TO THE FULL BOARD. AT THE CONCLUSION OF THE AUDIT, THE INDEPENDENT ACCOUNTANTS MEET WITH THE PRESIDENT AND BOOKKEEPER TO REVIEW AND OBTAIN APPROVAL OF THE AUDIT. THE INDEPENDENT ACCOUNTANTS THEN PRESENT THE FINAL AUDIT REPORT AT THE ORGANIZATION'S ANNUAL MEETING TO THE FULL BOARD AND ANY MEMBER THAT CHOOSES TO ATTEND. |
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