2024-11-08T09:06:37-00:00 2023-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2023-01-01 420593575 IOWA FARM BUREAU FEDERATION IOWA 7123220251 126 EAST BROADWAY STE 1 COUNCIL BLUFFS IA 51503 Mike Genereux President 4029607122 2024-11-06 true true MAX N STUDER CPA P01272566 5152701446 2024-11-08 2023 2024-10-15 13:58:12Z WEST POTTAWATTAMIE COUNTY FARM BUREAU Mike Genereux 21782 Sumac Road Honey Creek IA 51542 954638 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 17 17 1 20 0 996526 21034 92970 88110 32374 196228 35563 24905 1157433 330277 12500 15000 1666 2967 39771 47665 0 0 114554 114821 168491 180453 988942 149824 1773012 1914805 5156 2465 1767856 1912340 X To create a vibrant future for agriculture, farm families their communities. false false Schedule O false false false true false false false false true true false true false true true true false 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 true 1 0 true 1 true false false false false false false false false false false false false X 17 17 false false false false true true true true true false false false true true true true true true false false false IA X THE ORGANIZATION 7123220251 126 EAST BROADWAY STE 1 COUNCIL BLUFFS IA 51503 X LUKE STAMP PRESIDENT 000.75 X X 0 0 0 MIKE GENEREUX VICE PRESIDENT 000.75 X X 0 0 0 DAN ELLIOTT SECRETARY 000.75 X X 0 0 0 ADAM GITTINS TREASURER 000.75 X X 0 0 0 ADAM SUDMANN VOTING DELEGATE 000.75 X X 0 0 0 DONNA SCHNOOR WOMENS CHAIR 000.75 X X 0 0 0 MIKE SCHROPP DIRECTOR 000.50 X 0 0 0 DAVE BRANDT DIRECTOR 000.50 X 0 0 0 KELBY VORTHMANN DIRECTOR 000.50 X 0 0 0 FRED MILLER DIRECTOR 000.50 X 0 0 0 BRANDON VORTHMANN DIRECTOR 000.50 X 0 0 0 JOE TURNER DIRECTOR 000.50 X 0 0 0 GREG MILLER DIRECTOR 000.50 X 0 0 0 JEFF HAZELWOOD DIRECTOR 000.50 X 0 0 0 ERIK PEDERSEN DIRECTOR 000.50 X 0 0 0 RUSSELL MILLER DIRECTOR 000.50 X 0 0 0 TREY WHITFIELD DIRECTOR 000.50 X 0 0 0 false false false 1350 19684 21034 MEMBERSHIP DUES 900099 88110 88110 88110 74120 74120 27393 28724 -1331 -1331 -1331 172745 545000 176399 419238 -3654 125762 122108 125762 -3654 Expense Recoveries 900099 26086 26086 Miscellaneous 900099 150 150 26236 330277 238777 70466 12000 3000 0 2967 0 0 43380 0 867 3418 1958 0 1500 0 1124 506 5274 12369 0 0 17600 1072 0 13502 0 43076 7818 2712 SPOKESMAN, DUES SUBSCRIPTIONS 4180 AG COMMUNITY PROMOTION 750 MEMBERSHIP ACQUISITION 1380 0 180453 70 70 79393 151630 54069 52910 514632 250 13106 8759 262294 4347 261672 145220 995176 995176 120088 50820 1773012 1914805 5156 2465 5156 2465 X 772680 917164 995176 995176 1767856 1912340 1773012 1914805 X 149824 19750 -25090 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false III-A 1 90 of membership dues came from persons, families or entities who paid dues of 132 or less in 2023. false 1007598 49690 24600 1032688 995176 12422 1007598 1.00000 false false 13106 8759 4347 4347 Financial derivatives and other financial products Closely-held equity interests CFBRDT, LLC Endowment Investment 995176 C 995176 Federal income taxes X 353661 19750 28724 48474 305187 25090 25090 330277 209177 28724 28724 180453 180453 V 4 The Board designated funds are invested in a diversified portfolio that will provide a source of investment income to support the Organizations programs on a long-term basis. X 2 FOOTNOTES IN FINANCIAL STATEMENTS Summary of Significant Accounting Policies In accordance with the Income Taxes Topic of FASB ASC, the Company evaluates uncertain tax benefits arising from tax positions taken or expected to be taken based on the likelihood of being sustained upon examination by applicable tax authorities. If the Company determines that a tax position is more likely than not of being sustained, it recognizes the largest amount of the arising benefit that is greater than 50 of being realized upon settlement in the financial statements. Any tax positions taken or expected to be taken that do not pass the more likely than not test, the Company establishes reserves offsetting the benefits related to such positions. Interest and penalties if any, are included in the current provision for income taxes in the Companys statements of activities and are included as a current liability in the statement of financial position. Income Tax Footnote The Company has evaluated its tax positions and has concluded that the organization had taken no uncertain tax positions that require adjustment to the financial statements nor was there any unrelated business income for the year ending December 31, 2023. XI 2d Rent and Building Expenses XI 4b Difference between K-1 endowment investment income reported on 990 for CFBRDT, LLC investment carried on the books at cost basis per GAAP. XII 2d Rent and Building Expenses true Loess Hills Agriculture in the Classroom 908 6th Street Harlan IA 515371405 884242576 501c3 12000 Ag in the Classroom support 1 Part I Line 2 Board receives updates and reports from donee organization. Form 990, Part III, Line 4a Ag Education West Pottawattamie County Farm Bureau strongly supports Agricultural Education and has worked very hard at keeping the local schools aware of how important agriculture is. We have done this by conducting AITC activities in area schools and supporting Loess Hills AITC. We hope our involvement in the area will encourage individuals to be prepared for leadership and careers in science, business and technology of agriculture. We continue to support our local FFA program by giving a monetary gift to help build a barn on the school grounds to help the students learned more about livestock by on hands education. Some of those events includes sponsoring a Soil Judging Contest for FFA members at Wallace Research Farm. We award 3 scholarships and send local young farmers to the Young Farmers Leadership conference. West Pottawattamie helps with a Heifer Program- where two 8th grade students are chosen to participate in the program. They each receive three heifers. They take care of these animals for 5 years and hopefully have 15 calves at that time. They report back to the Board of Directors about their feed costs and expenses in taking care of these animals. After the end of five years the student will give back to the Farm Bureau the amount of money that the three heifers, they received costs or replace the next recipient with 3 heifers. Form 990, Part III, Line 4b Public Relations West Pottawattamie County Farm Bureau is very strong in this area. We sponsor the Pancake Breakfast at Westfair for all 4-Hrs and their family. Purchase trophies for Champion Pen of Three Market Swine. We give a 2 bill to each Apple Pie Baker. Health Screenings have been conducted such as Stroke Detection Plus events at the county FB office. Although our Annual meeting was cancelled due to COVID we will continue to sponsor the VNA by attending our Annual meeting. The VNA brings all kinds of information for our members and they also do blood pressure screenings. The board members hands out commemorative volleyballs, basketballs, footballs and baseballs to area schools that advance to state. Each of the presenters talked to the students about how FB supports the kids not only with the balls, but with scholarships for their education. We promoted the Young Farmers Conference. Started a baby seat promotion, will give first time parents a 50 voucher to purchase a car seat. Send Bomgaar coupons to all of W. Pottawattamie FB members. Have Radon Test kits and Truck Inspection sheets available for FB members. Support local Cookies for the Troops by purchasing postage. Form 990, Part III, Line 4c Public Policy West Pottawattamie County Farm Bureau is very active in their Policy Development and Policy Implementation activities. Opinionnaires were filled out by members at the Annual meeting dealing with local, state and national issues. Proposed resolutions are presented at a board meeting in July with FB members invited to be debated and amended. Adopted resolutions are supported by the voting delegate at the state policy conference. A Regional Board meeting is held. The purpose of this meeting is to surface county issues. County Supervisors, Treasurer, Engineer, Auditor and Sheriff attend a board meeting in the spring to talk about the budget and subject matters pertaining to the county. Board members regularly attend Legislative Coffees and other meetings that involve issues with W. Pottawattamie County. Voting Delegate attended FB events and talked with Senators and Representatives. Board members attend FB days at the capitol. W. Pottawattamie has a very active and willing Response Team. State Representatives attended local FB meeting to discuss different issues. Form 990, Part III, Line 4d The Company has various programs that are aimed at providing information to members on current agricultural issues through newsletters, meetings, etc. 2,049 members were benefitted in this manner during 2023. Form 990, Part VI, Section A, Line 6 Any person may be a Farm Bureau member. All Farm Bureau members have the same vote and access to member benefits. Form 990, Part VI, Section A, Line 7a The organizations members elect the Board of Directors. In order to hold an officer position within Farm Bureau, the member must be actively engaged in farming, which must be their primary interest. Form 990, Part VI, Section A, Line 7b Decisions of the governing body subject to approval by members include setting annual membership dues and nominating voting delegates to the Iowa Farm Bureau Federation. Form 990, Part VI, Section B, Line 11b After the organizations CPA firm prepares the documentation and return, management reviews the documents and presents the return to all members of the governing body. Following final approval, the return is signed by an officer and submitted to the IRS. Form 990, Part VI, Section B, Line 12c On an annual basis, the organization requires the governing body and key employees to sign a conflicts of interest policy certification stating that they have received, read and agree to comply with the provisions set forth in the organizations conflicts of interest policy. Form 990, Part VI, Section C, Line 19 The organization does not make its governing documents, conflicts of interest policy, or financial statements available for public inspection. Pursuant to state law, some documents may be available to members. Form 990, Part XI, Line 9 K-1 Investment income difference for cost basis investment CFBRDT, LLC Endowment Investment