TY 2023 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)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) Lisa Zielinski...................................................................... SecretaryTreasurer	40.00 ................. 0.00	X	X	55,686
(2) Terrence Histed...................................................................... President	2.00 ................. 0.00	X	X	2,560
(3) Joshua Schlicker...................................................................... Third Member	2.00 ................. 0.00	X	X	1,440
(4) Robert Kernstock...................................................................... Vice President	2.00 ................. 0.00	X	X	1,000
(5) Erica Vallendar...................................................................... Director	1.00 ................. 0.00	X		820
(6) Ray VanDriessche...................................................................... Director	1.00 ................. 0.00	X		560
(7) Neil French...................................................................... Director	1.00 ................. 0.00	X		440
(8) Paige Lupke...................................................................... Young Farmer Co-Chair	1.00 ................. 0.00	X		400
(9) Ryan Schumacher...................................................................... Director	1.00 ................. 0.00	X		280
(10) Halie Schultz...................................................................... Director	1.00 ................. 0.00	X		280
(11) Michael Schwab...................................................................... Director	1.00 ................. 0.00	X		240
(12) Eric Rosenbrock...................................................................... Director	0.00 ................. 0.00	X		200
(13) Derek Backus...................................................................... Director	1.00 ................. 0.00	X		200
(14) Mitchell Bigelow...................................................................... Director	1.00 ................. 0.00	X		200
(15) Justin Monville...................................................................... Director	1.00 ................. 0.00	X		160
(16) John Pajot...................................................................... Director	1.00 ................. 0.00	X		80
(17) Benjamin Ritter...................................................................... Director	1.00 ................. 0.00	X		0

(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) Lisa Zielinski......................................................................
SecretaryTreasurer

40.00
.................
0.00

55,686

(2) Terrence Histed......................................................................
President

2.00
.................
0.00

2,560

(3) Joshua Schlicker......................................................................
Third Member

2.00
.................
0.00

1,440

(4) Robert Kernstock......................................................................
Vice President

2.00
.................
0.00

1,000

(5) Erica Vallendar......................................................................
Director

1.00
.................
0.00

820

(6) Ray VanDriessche......................................................................
Director

1.00
.................
0.00

560

(7) Neil French......................................................................
Director

1.00
.................
0.00

440

(8) Paige Lupke......................................................................
Young Farmer Co-Chair

1.00
.................
0.00

400

(9) Ryan Schumacher......................................................................
Director

1.00
.................
0.00

280

(10) Halie Schultz......................................................................
Director

1.00
.................
0.00

280

(11) Michael Schwab......................................................................
Director

1.00
.................
0.00

240

(12) Eric Rosenbrock......................................................................
Director

0.00
.................
0.00

200

(13) Derek Backus......................................................................
Director

1.00
.................
0.00

200

(14) Mitchell Bigelow......................................................................
Director

1.00
.................
0.00

200

(15) Justin Monville......................................................................
Director

1.00
.................
0.00

160

(16) John Pajot......................................................................
Director

1.00
.................
0.00

(17) Benjamin Ritter......................................................................
Director

1.00
.................
0.00

(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

(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

	(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 July 25, 2006, 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

(a) Description	(b) Book value
(1)Land Contract	36,448
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	36,448

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

Bay County Farm Bureau

Employer identification number

38-1384085

Return Reference	Explanation
Members or stockholder classes and rights Part VI line 6	The Organization has members.
Member election for additional members Part VI line 7a	The Organization has members who annually elect a volunteer board of directors from their regular member base.
Governing body decisions Part VI line 7b	Amendments to the Organizations By-Laws are written by the board of directors and must be approved by the voting members of the Organization at the County Annual Meeting.
Form 990 governing body review Part VI line 11	At the Organizations monthly board of directors meeting, a copy of the Form 990 is presented, and action is taken by the board to approve the return.
Conflict of interest policy compliance Part VI line 12c	The Organizations written conflict of interest policy is reviewed annually by the board of directors and a motion of acknowledgement and action is taken by the board to approve the policy. At this time, all officers, board members, and key employees must annually provide a signed written statement listing all potential conflicts of interest while acting in their respective positions.
CEO executive director top management comp Part VI line 15a	Compensation for the County Administrative Manager, who is an officer of the board, is based on: 1) what other county Farm Bureaus of a similar size compensate; 2) what the county Farm Bureau can afford; and 3) what the salary range is in the state Farm Bureau organization for a similar position description of duties and responsibilities. The state organization analyzes its salary range and structure annually on a comparative basis to assure that compensation remains competitive with the market in which we do business. After these reviews are completed, action is taken by the county Farm Bureau Board to approve the meeting compensation and county administrative manager compensation for the upcoming 12-month period.
Other officer or key employee compensation Part VI line 15b	Compensation is determined by the Organizations board of directors. Compensation for each meeting attended by a director is reviewed annually. It is based on: 1) the amount per meeting that the other non-profits in the state of Michigan, or a similar size, reimburse; and 2) on what the county Farm Bureau can afford.
Governing documents etc available to public Part VI line 19	Governing documents, conflict of interest policy, Form 990, Form 990-T, By-Laws, and the Articles of Incorporation are made available to the public via a public disclosure file. A notice that governing documents are available is displayed within the front office (public area). Form 990 is also available to the public on another providers website: www.guidestar.org.
Part III response or note to any other line in Part III	Form 990, Part III, Line 1 Organizations MissionFarm Bureau is a free independent, non-governmental, voluntary organization of farm families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity, and social advancement and thereby promote national welfare. Farm Bureau is local, statewide, national and international in its scope and influence and is non-partisan, non-sectarian, and non-secret in character.
General explanation attachment	Form 990, Part I, Line 1 Organizations MissionFarm Bureau is a free independent, non-governmental, voluntary organization of farm families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity, and social advancement and thereby promote national welfare. Farm Bureau is local, statewide, national and international in its scope and influence and is non-partisan, non-sectarian, and non-secret in character.

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

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: See Schedule O
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	16
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	16
5	Total number of individuals employed in calendar year 2023 (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	34,303
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	85,848	90,053
9	Program service revenue (Part VIII, line 2g) .........		0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	21,287	14,642
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	41,962	43,880
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	149,097	148,575
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)	54,252	64,546
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)....	37,885	55,181
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	92,137	119,727
19	Revenue less expenses. Subtract line 18 from line 12.......	56,960	28,848
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	540,162	571,467
21	Total liabilities (Part X, line 26).............	330	459
22	Net assets or fund balances. Subtract line 21 from line 20.....	539,832	571,008

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 119,727 including grants of $ ) (Revenue $ )
	Public Policy Using grass roots philosophy, volunteer members formulate current and emerging agricultural issues into areas of interest. Membership with a unified voice, provides direction to the state organization. The statewide organization then develops a local, state and national level strategy.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	Young Farmers - Education and leadership skill development programs for current local agricultural leaders within the ages of 18 to 35; and offers social events and encourages involvement to develop future leaders.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	Promotion and Education - Education about the agricultural industry are offered to hundreds in the general public with events such as Breakfast on the Farm and to 4-H clubs, FFA chapters, schools and civic groups.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses119,727

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	64,546	0	0

(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	90,053
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.......		90,053

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

3 Investment income (including dividends, interest, and othersimilar amounts) ......			14,642			14,642
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
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
11a	BCBSM Service Revenue		561000	34,303		34,303
b	Farm Bureau Ins Sponsor		900099	5,144	5,144
c	Land Contract		900099	2,083	2,083
d	All other revenue ....			2,350	2,350
e	Total. Add lines 11a–11d ......			43,880
12	Total revenue. See instructions.....			148,575	9,577	34,303	14,642

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 ...........	64,546	64,546
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 ...........	2,475	2,475
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 .......	533	533
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	425	425
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 ..
23	Insurance ...	964	964
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	Promotional Expenses	11,246	11,246
b	Organizational Expenses	10,502	10,502
c	Program Expenses	22,020	22,020
d	Form 990-T Tax Payments	3,325	3,325
e	All other expenses	3,691	3,691
25	Total functional expenses. Add lines 1 through 24e	119,727	119,727	0	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 ........		28,087	1	53,041
2	Savings and temporary cash investments .........		467,337	2	481,978
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
b	Less: accumulated depreciation	10b		10c
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 ...........		44,738	15	36,448
16	Total assets. Add lines 1 through 15 (must equal line 33)...		540,162	16	571,467

17	Accounts payable and accrued expenses .....	330	17	459
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..	330	26	459

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	539,832	27	571,008
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 ...........	539,832	32	571,008
33	Total liabilities and net assets/fund balances ........	540,162	33	571,467

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 .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

(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.)

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









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