TY 2022 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)
(1) JENNIE BARRETT...................................................................... WOMEN' COM.	.................	X
(2) ALAN CRUISE...................................................................... DIRECTOR 1YR	.................	X
(3) RANDY DAVIS...................................................................... ALT DIRECTOR	.................	X
(4) JONATHAN EDGAR...................................................................... ALT DIRECTOR	.................	X
(5) JOSEPH B GEDDIE...................................................................... DIRECTOR 3YR	.................	X
(6) MIKE GEDDIE...................................................................... DIRECTOR 2YR	.................	X
(7) DR I C BARRETT JR...................................................................... DIRECTOR 1YR	.................	X
(8) JOE LAMBRECHT...................................................................... DIRECTOR 2YR	.................	X
(9) CHET MATTHEWS...................................................................... DIRECTOR 2YR	.................	X
(10) MARK MATTHEWS...................................................................... DIRECTOR 1YR	.................	X
(11) JIMMY MERCER...................................................................... DIRECTOR 2YR	.................	X
(12) RUSSELL MILLER...................................................................... ALT DIRECTOR	.................	X
(13) ANDREW PALMER...................................................................... YOUNG FARMER	.................	X
(14) SANFORD PEEPLES...................................................................... DIRECTOR 2YR	.................	X
(15) SCOTT POAGUE...................................................................... DIRECTOR 2YR	.................	X
(16) TERRY POAGUE...................................................................... DIRECTOR 3YR	.................	X
(17) TORI SUGGS...................................................................... ALT DIRECTOR	.................	X

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JENNIE BARRETT......................................................................
WOMEN' COM.

.................

(2) ALAN CRUISE......................................................................
DIRECTOR 1YR

.................

(3) RANDY DAVIS......................................................................
ALT DIRECTOR

.................

(4) JONATHAN EDGAR......................................................................
ALT DIRECTOR

.................

(5) JOSEPH B GEDDIE......................................................................
DIRECTOR 3YR

.................

(6) MIKE GEDDIE......................................................................
DIRECTOR 2YR

.................

(7) DR I C BARRETT JR......................................................................
DIRECTOR 1YR

.................

(8) JOE LAMBRECHT......................................................................
DIRECTOR 2YR

.................

(9) CHET MATTHEWS......................................................................
DIRECTOR 2YR

.................

(10) MARK MATTHEWS......................................................................
DIRECTOR 1YR

.................

(11) JIMMY MERCER......................................................................
DIRECTOR 2YR

.................

(12) RUSSELL MILLER......................................................................
ALT DIRECTOR

.................

(13) ANDREW PALMER......................................................................
YOUNG FARMER

.................

(14) SANFORD PEEPLES......................................................................
DIRECTOR 2YR

.................

(15) SCOTT POAGUE......................................................................
DIRECTOR 2YR

.................

(16) TERRY POAGUE......................................................................
DIRECTOR 3YR

.................

(17) TORI SUGGS......................................................................
ALT DIRECTOR

.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(18) DOUGLAS TERRELL........................................................................
DIRECTOR 2YR

.......................

(19) CHARLES TEW........................................................................
DIRECTOR 1YR

.......................

(20) EDWIN WATKINS........................................................................
DIRECTOR 3YR

.......................

(21) JOE WOMBLE........................................................................
DIRECTOR 1YR

.......................

(22) RICHARD E EDGAR........................................................................
PRESIDENT

.......................

(23) MELISSA PALMER........................................................................
VICE PRESIDE

.......................

(24) WAYNE TEAL........................................................................
SEC/TREAS

.......................

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

ELMORE COUNTY FARMERS FEDERATION

Employer identification number

63-0362335

Return Reference	Explanation
FORM 990, PAGE 2, PART III, LINE 4D	AGRICULTURE PROMOTION AND APPRECIATION.
FORM 990, PAGE 6, PART VI, LINE 2	TERRY POAGUE SCOTT POAGUE DIRECTOR DIRECTOR FAMILY I.C. BARRETT JR. BETTY BARRETT DIRECTOR CHAIR FAMILY CHETT MATTHEWS MARK MATTHEWS DIRECTOR ALT DIRECTOR FAMILY RICHARD EDGAR JONATHAN EDGAR PRESIDENT ALT DIRECTOR FAMILY I.C. BARRETT JR. JENNIE BARRETT DIRECTOR WLC CHAIR FAMILY MELISSA PALMER ANDREW PALMER DIRECTOR YF CHAIR FAMILY JOSEPH B. GEDDIE MIKE GEDDIE DIRECTOR ALT DIRECTOR FAMILY
FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. THE MEMBERS VOTE FOR THE BOARD OF DIRECTORS EACH YEAR AT THE ORGANIZATION'S ANNUAL MEETING. THE MEMBERSHIP ALSO APPROVES THE ACTIONS OF THE BOARD OF DIRECTORS EACH YEAR AT THE ORGANIZATION'S ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 7A	THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. THE MEMBERS VOTE FOR THE BOARD OF DIRECTORS EACH YEAR AT THE ORGANIZATION'S ANNUAL MEETING. THE MEMBERSHIP ALSO APPROVES THE ACTIONS OF THE BOARD OF DIRECTORS EACH YEAR AT THE ORGANIZATION'S ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 7B	DECISIONS OF THE BOARD OF DIRECTORS ARE APPROVED BY MEMBERSHIP AT THE ORGANIZATION'S ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11B	THE RETURN WAS REVIEWED BY THE COUNTY SECRETARY REBECCA EDGAR, WHO IS A CPA. THIS REVIEW TOOK PLACE BEFORE THE RETURN WAS FILED.
FORM 990, PAGE 6, PART VI, LINE 12C	THE PERSONS COVERED BY THE CONFLICT OF INTEREST POLICY ARE: FEDERATION'S OFFICERS, DIRECTORS, EMPLOYED SECRETARY AND EMPLOYED FINANCE/TREASURER. THE PRESIDENT WILL MAKE THE DETERMINATION OF THE EXISTENCE OF A CONFLICT OF INTEREST. ALSO THE PRESIDENT WILL REVIEW THE ACTUAL CONFLICTS OF INTEREST THAT EXIST. IF A PERSON IS FOUND TO HAVE A CONFLICTING INTEREST THE PRESIDENT WILL DETERMINE WHETHER TO: TAKE NO ACTION; ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THE POLICY; ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE FEDERATION; ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE FEDERATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL PROCEDURES AS OUTLINED IN THE BY-LAWS. THE PRESIDENT, SECRETARY, AND TREASURER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OR THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 24E	ALFA FARM ANNUAL MEETING 6,874 0 0 WASHINGTON TRIP/AFBF 6,654 0 0 MEMBER BENEFIT(1 MEMBER) 6,639 0 0 COUNTY BD OF DIR MEETINGS 4,995 555 0 MEMBERSHIP MAILOUT-STATE 4,175 0 0 SCHOOL EDUCATION 4,000 0 0 ALFA FARM COMMODITY CONFE 3,739 0 0 AL FARMERS FED SKEET SHOO 3,500 0 0 ANNUAL COUNTY MEMBER MEET 3,150 0 0 AGENT/CSR APPRECIATION 2,459 0 0 PROPERTY TAXES 2,001 0 0 STATE SECRETARY REIMBURSE 1,957 0 0 FARM CITY WEEK OBSERVANCE 1,754 0 0 COMMODITY LEADERSHIP TOUR 1,420 0 0 SHEEP & GOATS COMMITTEE 1,251 0 0 ECFF COLLEGE SCHOLARSHIP 1,000 0 0 BEEF CATTLE COMMITTEE 850 0 0 WILDLIFE COMMITTEE 750 0 0 EQUINE COMMITTEE 500 0 0 MAINT.& INS.-FARM EQUIPME 467 0 0 MISCELLANEOUS 427 0 0 MAINTENANCE-BLD & GROUNDS 300 0 0 GREENHOUSE 200 0 0 AFBF FOUNDATION FOR AGR, 150 0 0 PUBLIC INFO COMMITTEE 100 0 0 FORESTRY COMMITTEE 100 0 0 WHEAT & FEED GRAINS COMM 100 0 0 SOYBEAN COMMITTEE 100 0 0 FFA YOUTH DIVISION 84 0 0 YOUTH LEADERSHIP CONFEREN 75 0 0 HORTICULTURE COMMITTEE 50 0 0 TOTAL 59,821 555 0

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: AGRICULTURE PROMOTION AND APPRECIATION.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	24
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	24
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	75,711	76,918
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	819	859
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	34,304	35,947
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	110,834	113,724
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	94,013	108,750
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	94,013	108,750
19	Revenue less expenses. Subtract line 18 from line 12.......	16,821	4,974
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	645,304	650,278
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	645,304	650,278

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	AGRICULTURE PROMOTION AND APPRECIATION.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	AGRICULTURE PROMOTION AND APPRECIATION.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	MEMBERSHIP DUES		76,918	76,918
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		76,918

3 Investment income (including dividends, interest, and othersimilar amounts) ......			859			859
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		34,304	6a
b	Less: rental expenses			6b
c	Rental income or (loss)		34,304	6c
d	Net rental income or (loss).......			34,304	34,304
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	PRIOR YEAR REIMBURSEMENT			1,643	1,643
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			1,643
12	Total revenue. See instructions.....			113,724	112,865		859

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	2,500	2,250	250
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	525	472	53
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	7,820	7,820
23	Insurance ...	1,839	1,839
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	CONTRIBUTIONS	12,000	12,000
b	COUNTY SECRETARY	9,500	8,550	950
c	YOUNG FARMER COMMITTEE	7,165	7,165
d	WOMEN'S ACTIVITIES COMM	7,025	7,025
e	All other expenses	60,376	59,821	555
25	Total functional expenses. Add lines 1 through 24e	108,750	106,942	1,808	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			175,240	1	187,504
2	Savings and temporary cash investments .........			186,157	2	186,687
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	414,230
b	Less: accumulated depreciation	10b	138,143	283,907	10c	276,087
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			645,304	16	650,278

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	645,304	27	650,278
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	645,304	32	650,278
33	Total liabilities and net assets/fund balances ........	645,304	33	650,278

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	120,000		120,000
b	Buildings ....	283,820	127,733	156,087
c	Leasehold improvements
d	Equipment ....	10,410	10,410
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				276,087

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)