ROWAN COUNTY FARM BUREAU INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1963

Legal Domicile

Principal Officer

ADAM BARNHARDT

Phone

7046334801

Tax Period

2025-01-01 to 2025-12-31

ROWAN COUNTY FARM BUREAU INC, founded in 1963, is a small nonprofit that reported $223K in total revenue in fiscal year 2025. Expenses of $216K left a modest 4% surplus.

Mission

PRIVATE, NON-PROFIT ORGANIZATION CREATED TO DEVELOP, FOSTER, PROMOTE AND PROTECT PROGRAMS FOR THE WELFARE OF FARM PEOPLE, INCLUDING THEIR ECONOMIC, SOCIAL AND EDUCATIONAL WELL-BEING.

Program Service Accomplishments

Program 1

POLICY DEVELOPMENT- MEMBERS WORKING IN COMMITTEES INVOLVED AT THE COUNTY, DISTRICT AND STATE LEVELS TO IDENTIFY ISSUES IMPORTANT TO THE WELL BEING OF AGRICULTURE AND DEVELOPING PUBLIC POLICIES ON...

POLICY DEVELOPMENT- MEMBERS WORKING IN COMMITTEES INVOLVED AT THE COUNTY, DISTRICT AND STATE LEVELS TO IDENTIFY ISSUES IMPORTANT TO THE WELL BEING OF AGRICULTURE AND DEVELOPING PUBLIC POLICIES ON SUCH ISSUES TO PURSUE THROUGH THE LEGISLATIVE AND REGULATORY PROCESS.

Program 2

PUBLIC AWARENESS ACTIVITIES - TO INFORM THE PUBLIC OF THE IMPORTANCE OF AGRICULTURE TO THE ECONOMY OF THE COUNTY. COORDINATED AND HELPED TO SPONSER EVENTS WITH OTHER AGRICULTURE AND COMMUNITY GROUPS TO RAISE THE PUBLIC AWARENESS OF AGRICULTURAL ENTERPRISES WITHIN THE COUNTY AND TO INCREASE FARMER'S PRODUCTION KNOWLEDGE.

Program 3

AGRICULTURAL LEADERSHIP DEVELOPMENT -PLANNED, CONDUCTED AND SUPPORTED ACTIVITIES FOR YOUTH AND ADULTS INVOLVED IN AGRICULTURE THAT PROVIDED OPPORTUNITIES TO EXPLORE THE AGRICULTURAL INDUSTRY AND...

AGRICULTURAL LEADERSHIP DEVELOPMENT -PLANNED, CONDUCTED AND SUPPORTED ACTIVITIES FOR YOUTH AND ADULTS INVOLVED IN AGRICULTURE THAT PROVIDED OPPORTUNITIES TO EXPLORE THE AGRICULTURAL INDUSTRY AND DEVELOP LEADERSHIP SKILLS. THESE ACTIVITIES INCLUDED COLLEGE SCHOLARSHIPS FOR STUDENTS MAJORING IN AN AGRICULTURAL FIELD OF STUDY, INSTITUTE FOR FUTURE AGRICULTURAL LEADERSHIP AND VARIOUS LEADERSHIP CONFERENCES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $236,525

Program Service Revenue $10,599

Investment Income $814

Other Revenue $-24,473

TOTAL REVENUE $223,465

Expense Breakdown

Grants Paid $7,250

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $208,336

TOTAL EXPENSES $215,586

Year-over-Year Comparison

	2025	2024	Change
Revenue	$223,465	$211,590	+0.1%
Expenses	$215,586	$210,842	+0.0%
Net Income	$7,879	$748	+9.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

505

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DOUG PATTERSON	PAST PRESIDE	0.20	Officer Director	$0	$0	$0
WILLIAM YOST	SECRETARY	0.20	Officer Director	$0	$0	$0
CORRIE CONNOLLY	MEMBER-BOD	0.20	Director	$0	$0	$0
DAVID CORRELL	V-PRESIDENT	0.20	Officer Director	$0	$0	$0
JOSH SAFRIT	MEMBER-BOD	0.20	Director	$0	$0	$0
BENJAMIN WATTS	MEMBER-BOD	0.20	Director	$0	$0	$0
STEPHANIE STONE	MEMBER-BOD	0.20	Director	$0	$0	$0
ADAM BARNHARDT	PRESIDENT	0.20	Officer Director	$0	$0	$0
MARCEL RENN	MEMBER-BOD	0.20	Director	$0	$0	$0
REBEKAH RUSSELL	MEMBER-BOD	0.20	Director	$0	$0	$0
MADELINE WILHELM	MEMBER-BOD	0.20	Director	$0	$0	$0
ANDY CORRIHER	MEMBER-BOD	0.20	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$223,465	$215,586	$705,647	$7,879
2024	$211,590	$210,842	$732,179	$748
2023	$214,385	$202,679	$759,246	$11,706
2022	$198,795	$189,551	$774,816	$9,244
2021	$210,461	$182,101	$787,030	$28,360
2020	$196,780	$170,980	$776,392	$25,800
2019	$192,242	$177,579	$717,087	$14,663
2018	$187,217	$175,380	$745,381	$11,837