2026-06-12T11:21:39-04:00 2025-12-31 471904812 GEORGIA FARM BUREAU TAX SOLUTIONS LLC PO BOX 28650 MACON GA 312218650 990 2025-01-01 581087016 HABERSHAM COUNTY FARM BUREAU INC HABE 7067766739 PO BOX 730 CLARKESVILLE GA 30523 CHIP BROOKS PRESIDENT 7067766739 2026-04-15 true TANNER M SMITH P02004596 4784748411 2026-06-12 2025 2025-03-06 01:10:19Z X CHIP BROOKS 1505 ALLEY CHAPEL ROAD CLARKESVILLE GA 30523 296304 false X X GA AGRICULTURE PROMOTION 13 13 0 148273 11981 0 87499 87523 59422 30252 136587 178529 283508 296304 0 0 123963 130990 0 0 153031 128101 276994 259091 6514 37213 538238 575451 0 538238 575451 X AGRICULTURE PROMOTION false false TO PROMOTE, PROTECT, AND REPRESENT THE BUSINESS, SOCIAL AND EDUCATIONAL INTEREST OF THE FARMERS OF THE COUNTY AND TO DEVELOP AGRICULTURE INTEREST IN THE COUNTY. TO PROMOTE, PROTECT, AND REPRESENT THE BUSINESS, SOCIAL AND EDUCATIONAL INTEREST OF THE FARMERS OF THE COUNTY AND TO DEVELOP AGRICULTURE INTEREST IN THE COUNTY. false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false 4 0 false 0 true true false false false false false false false X 13 13 false false false false false true true true true false false false false false false false false false GA X COUNTY SECRETARY 7067766739 PO BOX 730 CLARKESVILLE GA 30523 X RANDALL ADAMS VICE PRESIDE 10.00 X X 0 0 0 GILBERT BARRETT DIRECTOR 12.00 X 0 0 0 CHIP BROOKS PRESIDENT 10.00 X X 0 0 0 DANNY BROOKS DIRECTOR 10.00 X 0 0 0 BRUCE COLSTON DIRECTOR 10.00 X 0 0 0 JERRY ELROD DIRECTOR 10.00 X X 0 0 0 CHRIS JONES DIRECTOR 10.00 X 0 0 0 CHERYL KOWALSKY DIRECTOR 10.00 X 0 0 0 JIMMY KOWALSKY DIRECTOR 10.00 X 0 0 0 KYLE LEWALLEN DIRECTOR 10.00 X 0 0 0 JOHNATHAN MCCLAIN SECRETARY 10.00 X 0 0 0 SHERRILL SOUTHERLAND DIRECTOR 10.00 X 0 0 0 BRENT TOLBERT DIRECTOR 10.00 X 0 0 0 false false false MEMBERSHIP INCOME 87523 87523 87523 30252 30252 30252 30252 GFBF COMPENSATION 524298 148273 148273 GFA COUNTY GROWS PROGRAM REIM 30256 30256 178529 296304 60508 148273 87523 113400 8892 8698 5425 107 3899 912 18068 12424 18830 3848 DUES 37355 PROGRAM ACTIVITES 11767 TAXES 8741 DONATIONS 2935 3790 259091 0 0 0 1094 -18704 398007 473847 649497 529189 139137 120308 538238 575451 0 0 X 538238 575451 538238 575451 538238 575451 37213 X false false 37890 37890 474312 392996 81316 137295 136193 1102 120308 FORM 990, PAGE 1, ITEM B THIS AMENDED RETURN IS BEING FILED TO CORRECT THE REPORTING AND CLASSIFICATION OF CERTAIN AMOUNTS ASSOCIATED WITH THE ORGANIZATIONS COUNTY GROWS PROGRAM. DURING 2025, THE ORGANIZATION RECEIVED 30,256 FROM THE GEORGIA FOUNDATION FOR AGRICULTURE AS REIMBURSEMENT FOR PROGRAM EXPENSES RELATED TO AGRICULTURAL ACTIVITIES CONDUCTED BY THE ORGANIZATION. THESE PAYMENTS REPRESENT REPAYMENT OF COSTS INCURRED IN CARRYING OUT EXEMPT-PURPOSE PROGRAMS AND DO NOT CONSTITUTE INCOME TO THE ORGANIZATION. IN THE ORIGINAL FILING, THIS AMOUNT WAS INCLUDED IN REVENUE AND TREATED AS UNRELATED BUSINESS TAXABLE INCOME. UPON FURTHER REVIEW, THIS TREATMENT WAS INCORRECT. THE ORGANIZATION DOES NOT EARN A PROFIT FROM THESE ACTIVITIES AND IS REIMBURSED ONLY FOR ACTUAL EXPENSES INCURRED. ACCORDINGLY, THESE AMOUNTS SHOULD NOT BE RECOGNIZED AS REVENUE AND ARE NOT UNRELATED BUSINESS INCOME. THE AMENDED RETURN RECLASSIFIES THE 30,256 FROM UNRELATED BUSINESS TAXABLE INCOME TO RELATED EXEMPT-FUNCTION REVENUE TO REFLECT ITS CONNECTION TO THE ORGANIZATIONS EXEMPT ACTIVITIES. THIS RESULTS IN A REDUCTION OF PREVIOUSLY REPORTED TAXABLE INCOME AND RELATED TAX LIABILITY. THIS ADJUSTMENT IS LIMITED TO THE CORRECTION OF THIS SPECIFIC CLASSIFICATION AND REPORTING ERROR AND DOES NOT REPRESENT A CHANGE IN THE ORGANIZATIONS OVERALL OPERATIONS OR ACCOUNTING PRACTICES. FORM 990, PAGE 2, PART III, LINE 4D TO PROMOTE, PROTECT, AND REPRESENT THE BUSINESS, SOCIAL AND EDUCATIONAL INTEREST OF THE FARMERS OF THE COUNTY AND TO DEVELOP AGRICULTURE INTEREST IN THE COUNTY. FORM 990, PAGE 6, PART VI, LINE 7A THE COUNTY HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS PART OF THIS RETURN. FORM 990, PAGE 6, PART VI, LINE 7B CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBER APPROVAL AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS PART OF THIS RETURN. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS NOT AVAILABLE TO THE PUBLIC.