Kentucky Farm Bureau Federation Simpson County

Nonprofit profile at a glance

EIN
610482786
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Franklin, KY, USA
Phone
2705868228
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$89,549
Expenses
$48,838
Assets
$516,811
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • CHRIS KUMMER (President)
  • JEFF BURR (Vice President)
  • BRANDON DUFFER (Vice President)

People named in this filing

  • CHRIS KUMMER (President)
  • JOEL COOK (Director)
  • VICKY BRYANT (WOMENS CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Programs, meetings and education programs including supporting agri-related organizations

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 76
  • Accountability: 0
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.8%; rating input score 39
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 63%; rating input score 63; 51st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.5%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 10.58; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 53rd percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 38.8% of revenue deployed · 72.1% of spending went to programs
  • Governance: 0 of 11 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.