Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
MICHIGAN FARM BUREAU |
381718391 | 10 | Yes | 6,336,680 | 0 | |
|
Total 1
|
6,336,680 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART IV, SECTION A, LINE 3B | THE ORGANIZATION'S INTERNAL AUDIT DEPARTMENT HAS REVIEWED THE INDEPENDENTLY AUDITED FINANCIAL REPORTS OF THE SUPPORTED ORGANIZATION AND CONFIRMS THAT IT QUALIFIED AS A 501(C)(5) ORGANIZATION AND THAT IT MEETS THE 509(A)(2) PUBLIC SUPPORT TEST. |
| PART IV, SECTION A, LINE 3C | THE ORGANIZATION'S BOARD OF DIRECTORS AND ADMINISTRATIVE PERSONNEL REVIEW GRANTS PRIOR TO BEING APPROVED TO ENSURE THAT FUNDS ARE USED FOR CHARITABLE PURPOSES UNDER 170(C)(2)(B). |
| PART IV, SECTION A, LINE 6 | MICHIGAN FOUNDATION FOR AGRICULTURE PROVIDED SUPPORT TO OTHER ORGANIZATIONS. THE SUPPORT PROVIDED TO OTHER ORGANIZATIONS WAS FOR ACTIVITIES THAT SUPPORT THE MISSION OF MICHIGAN FOUNDATION FOR AGRICULTURE'S SUPPORTED ORGANIZATION. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 | ALL LINES LEFT BLANK ARE NOT APPLICABLE TO THE ORGANIZATION. |
| FORM 990, PAGE 2, PART III, LINE 4A | TO RECEIVE AND ADMINISTER FUNDS FOR THE MFB GRANT. THE MFB GRANT PROMOTES SUPPORT OF CERTAIN EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE MICHIGAN FARM BUREAU. THIS GRANT INCLUDES SUPPORT OF SEVERAL PROGRAMS, INCLUDING: PROMOTION AND EDUCATION DEPARTMENT, YOUNG FARMER DEPARTMENT, FARM SCIENCE LAB, FIELD OPERATIONS AND OTHER EDUCATIONAL EVENTS. THE GOAL FOR PROMOTION AND EDUCATION IN MICHIGAN IS TO EDUCATE THE PUBLIC ABOUT AGRICULTURE AND KEEP FARMERS INFORMED ABOUT AGRICULTURAL ISSUES. THE YOUNG FARMER DEVELOPMENT PROGRAM IS A TARGETED PROGRAM FOR FARMER MEMBERS BETWEEN THE AGES OF 18 AND 35 INTERESTED IN LEADERSHIP. FARM SCIENCE LAB IS 40 FOOT MOBILE CLASSROOM EQUIPPED WITH THE LATEST TECHNOLOGY AND TOOLED WITH STEM BASED LESSONS THAT MEET NEXT GENERATION SCIENCE STANDARDS TO INCREASE AG AWARENESS. FIELD OPERATIONS IMPACTS REGIONAL AND COUNTY LEVEL DEVELOPMENT WITH PROGRAMS SUCH AS THE COUNTY LEADERSHIP CONFERENCE. OTHER EDUCATIONAL EVENTS INCLUDE DIRECT EXPENSE SUPPORT FOR AGRICULTURAL ECOLOGY SEMINARS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE BOARD OF DIRECTORS OF MICHIGAN FOUNDATION FOR AGRICULTURE ARE ELECTED BY THE BOARD OF DIRECTORS OF THE MICHIGAN FARM BUREAU. THE BOARD OF DIRECTORS WILL ELECT A PRESIDENT, A SECRETARY, AND A TREASURER AT EACH ANNUAL MEETING AND MAY ELECT A VICE PRESIDENT, ASSISTANT SECRETARY, AND ASSISTANT TREASURER. THE BOARD MAY ALSO APPOINT OTHER OFFICERS AND AGENTS, AND MAY ESTABLISH AN EXECUTIVE COMMITTEE CONSISTING OF THREE MEMBERS OF THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE AUDIT COMMITTEE, MADE UP OF BOARD OF DIRECTORS OF MICHIGAN FOUNDATION FOR AGRICULTURE, IS THE GOVERNING BODY WHICH IS RESPONSIBLE FOR THE ANNUAL REVIEW OF THE FORM 990 RETURN. PRIOR TO FILING, THE COMMITTEE REVIEWS THE ANNUAL FINANCIAL STATEMENTS TO BE USED AS THE BASIS OF PREPARATION FOR THE FORM 990. THE FINAL PREPARATION AND REVIEW OF THE FORM 990 IS PERFORMED BY THE TREASURER. THE COMMITTEE REVIEWS THE COMPLETED RETURN IN DETAIL AFTER IT IS FILED. FOLLOWING SATISFACTORY REVIEW OF THE FORM 990, THE COMMITTEE RECOMMENDS APPROVAL BY THE BOARD OF DIRECTORS AND ACTION IS TAKEN BY THE VOTING MEMBERS OF THE BOARD AND THIS IS RECORDED IN THE BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND A MOTION OF ACKNOWLEDGMENT IS MADE BY THE BOARD OF DIRECTORS. AT THIS SAME TIME ALL OFFICERS AND BOARD MEMBERS MUST ANNUALLY PROVIDE A SIGNED STATEMENT LISTING ALL POTENTIAL CONFLICTS OF INTEREST WHILE ACTING IN THEIR RESPECTIVE POSITIONS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE MICHIGAN FOUNDATION FOR AGRICULTURE HAS NO EMPLOYEES AND PAYS NO COMPENSATION. HOWEVER, THE MICHIGAN FARM BUREAU, AS THE PROVIDING ORGANIZATION TO THE FOUNDATION, HAS EXECUTIVES, STAFF AND EMPLOYEES WHO PERFORM THE NECESSARY SERVICES AGREED UPON IN THE AGREEMENT BETWEEN THE MICHIGAN FOUNDATION FOR AGRICULTURE AND THE MICHIGAN FARM BUREAU. MICHIGAN FARM BUREAU AND ITS HUMAN RESOURCES DIVISION UTILIZE A METHODOLOGY WHERE THE BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE SALARY SCALE, COMPENSATION STRUCTURE, AND EMPLOYEE BENEFITS BASED ON COMPARABILITY DATA FOR SIZE, TYPE, AND LOCATION OF SIMILAR ORGANIZATIONS. AFFORDABILITY OF SALARIES AND BENEFITS ARE ALSO A MAJOR CONSIDERATION. THE ORGANIZATION ALSO ANALYZES ITS SALARY RANGE AND STRUCTURE TO MAKE SURE THEY REMAIN COMPETITIVE WITH THE MARKET. AFTER A SATISFACTORY REVIEW IS COMPLETED, ACTION IS TAKEN BY THE VOTING MEMBERS OF THE BOARD WHICH IS RECORDED IN THE MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE MICHIGAN FOUNDATION FOR AGRICULTURE HAS NO EMPLOYEES AND PAYS NO COMPENSATION. HOWEVER, THE MICHIGAN FARM BUREAU, AS THE PROVIDING ORGANIZATION TO THE FOUNDATION, HAS EXECUTIVES, STAFF AND EMPLOYEES WHO PERFORM THE NECESSARY SERVICES AGREED UPON IN THE AGREEMENT BETWEEN THE MICHIGAN FOUNDATION FOR AGRICULTURE AND THE MICHIGAN FARM BUREAU. MICHIGAN FARM BUREAU AND ITS HUMAN RESOURCES DIVISION UTILIZE A METHODOLOGY WHERE THE BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE SALARY SCALE, COMPENSATION STRUCTURE, AND EMPLOYEE BENEFITS BASED ON COMPARABILITY DATA FOR SIZE, TYPE, AND LOCATION OF SIMILAR ORGANIZATIONS. AFFORDABILITY OF SALARIES AND BENEFITS ARE ALSO A MAJOR CONSIDERATION. THE ORGANIZATION ALSO ANALYZES ITS SALARY RANGE AND STRUCTURE TO MAKE SURE THEY REMAIN COMPETITIVE WITH THE MARKET. AFTER A SATISFACTORY REVIEW IS COMPLETED, ACTION IS TAKEN BY THE VOTING MEMBERS OF THE BOARD WHICH IS RECORDED IN THE MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9 | COST RELATED TO FUNDRAISING EVENTS 43,782 COST RELATED TO FUNDRAISING EVENTS -43,782 |
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| Software Version: |