2024-11-11T15:12:34-05:00 2023-12-31 411562398 CARLSONSV LLP 5801 DULUTH STREET SUITE 360 GOLDEN VALLEY MN 55422 990 2023-01-01 410708297 MINNESOTA FARMERS UNION MINN 6516391223 305 ROSELAWN AVE E STE 200 ST PAUL MN 55117 GARY WERTISH PRESIDENT 6516391223 2024-11-12 true false MATT GUYER CPA P00386499 7635429633 2024-11-11 X 2023 2024-10-15 13:58:12Z GARY WERTISH 26416 COUNTY RD 17 RENVILLE MN 56284 4439286 false X WWW.MFU.ORG X MN INFORM, EDUCATE AND REPRESENT OUR MEMBER INTERESTS REGARDING ISSUES IN AGRICULTURE. 8 6 160 483518 114817 115190 1354665 1677324 27005 2050341 340549 455811 1837036 4298666 100000 100000 0 1182560 1797700 0 0 1575742 1824751 2858302 3722451 -1021266 576215 36827833 43915988 984872 909161 35842961 43006827 X OUR EXEMPT PURPOSE IS TO REPRESENT MEMBERSHIP INTEREST, COMPRISED OF RURAL FARM COMMUNITES, BY INFORMING AND EDUCATING THEM ON ISSUES RELATIVE TO AGRICULTURE. false false OUR EXEMPT PURPOSE IS TO REPRESENT MEMBERSHIP INTERESTS, COMPRISED OF RURAL FARM COMMUNITIES, BY INFORMING AND EDUCATING THEM ON ISSUES RELATIVE TO AGRICULTURE. OUR EXEMPT PURPOSE IS TO REPRESENT MEMBERSHIP INTERESTS, COMPRISED OF RURAL FARM COMMUNITIES, BY INFORMING AND EDUCATING THEM ON ISSUES RELATIVE TO AGRICULTURE. false false false false false false false false false true false true false true true false true false false false false false false false false false true false true false false false true true true false false false false false true true true false true 9 0 160 true true true false false false false false false false X 8 6 false false false false false true false true true true true true false false false false true false false MN X GARY WERTISH 6516391223 26416 COUNTY RD 17 RENVILLE MN 56284 GARY WERTISH PRESIDENT 39.70 0.30 X X 250000 0 8250 ANNE SCHWAGERL VICE PRESIDE 39.70 0.30 X X 66230 0 5770 CAROL ANDERSON CHAIR 1.00 0.30 X 0 0 0 LINDA LARSON DIRECTOR 1.00 0.30 X 0 0 0 STEVE LINDER DIRECTOR 1.00 0.30 X 0 0 0 MELISSA ROACH SECRETARY 1.00 0.30 X X 0 0 0 JOSH VANDERPOL DIRECTOR 1.00 0.30 X 0 0 0 TED WINTER VICE CHAIR 1.00 0.30 X 0 0 0 316230 14020 1 false true false 115190 115190 EDUCATIONAL FUNDS 1620846 1620846 INSURANCE STATE SERVICE 524298 56478 56478 1677324 2049945 2049945 3944 347 3895 49 347 396 347 49 485148 136725 348423 348423 MIDWEST AGENCY 524298 78617 78617 OTHER REVENUE 28771 28771 107388 4298666 1621193 483518 2078765 100000 1397369 287585 112746 57867 114199 4320 66476 187510 350514 25461 126737 440811 47443 95711 43230 ORGANIZATION EXPENSES 189685 MISCELLANEOUS EXPENSE 74787 3722451 0 0 0 1079585 930894 17000 933251 1141029 6673 14297 1927801 508144 979422 1419657 33828902 40393111 36827833 43915988 40645 69744 944227 839417 984872 909161 X 35842961 43006827 35842961 43006827 36827833 43915988 X 576215 31323 6556328 X false true X true false 1170983 147599 1023384 29414 10054 19360 727404 350491 376913 1419657 FARMERS UNION ENTERPRISES INC 34720995 C MINNESOTA FARMERS UNION SERVICE CORP 5605625 C MIDWEST AGENCY 60000 C IN COOPERATIVES 6491 C 40393111 ACCRUED PENSION COSTS 637271 DEFERRED DUES 202146 839417 X 10865996 31323 8540327 8571650 2294346 4320 2000000 2004320 4298666 3718131 3718131 4320 4320 3722451 SCHEDULE D, PAGE 3, PART X MINNESOTA FARMERS UNION AND FARMERS UNION FOUNDATION ARE ORGANIZED AS MINNESOTA NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(5) - MINNESOTA FARMERS UNION AND IRC SECTION 501(C)(3) - FARMERS UNION FOUNDATION. EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. MINNESOTA FARMERS UNION FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. FARMERS UNION FOUNDATION DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MINNESOTA FARMERS UNION SERVICE CORPORATION IS ORGANIZED AS A MINNESOTA BUSINESS CORPORATION. INCOME TAXES ARE ACCOUNTED FOR USING THE ASSET AND LIABILITY METHOD. UNDER THIS METHOD, DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES, AND THEIR RESPECTIVE TAX-BASIS CARRYING AMOUNTS. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES EXPECTED TO APPLY TO TAXABLE INCOME IN THE YEARS IN WHICH THOSE TEMPORARY DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED. THE EFFECT ON DEFERRED TAX ASSETS AND LIABILITIES OF A CHANGE IN TAX RATES IS RECOGNIZED IN INCOME IN THE PERIOD IN WHICH THE ENACTMENT DATE OCCURS. THE DETERMINATION OF CURRENT AND DEFERRED INCOME TAXES IS A CRITICAL ACCOUNTING ESTIMATE WHICH IS BASED ON COMPLEX ANALYSES OF MANY FACTORS INCLUDING INTERPRETATION OF FEDERAL AND STATE INCOME TAX LAWS; THE EVALUATION OF UNCERTAIN TAX POSITIONS; DIFFERENCES BETWEEN THE TAX AND FINANCIAL REPORTING BASES OF ASSETS AND LIABILITIES (TEMPORARY DIFFERENCES); ESTIMATES OF AMOUNTS DUE OR OWED, SUCH AS THE TIMING OF REVERSAL OF TEMPORARY DIFFERENCES; AND CURRENT FINANCIAL ACCOUNTING STANDARDS. ADDITIONALLY, THERE CAN BE NO ASSURANCE THAT ESTIMATES AND INTERPRETATIONS USED IN DETERMINING INCOME TAX LIABILITIES WILL NOT BE CHALLENGED BY FEDERAL AND STATE TAXING AUTHORITIES. ACTUAL RESULTS COULD DIFFER SIGNIFICANTLY FROM THE ESTIMATES AND TAX LAW INTERPRETATIONS USED IN DETERMINING THE CURRENT AND DEFERRED INCOME TAX LIABILITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D MIDWEST AGENCY LLP -23,882 FUE EQUITY METHOD 8,132,033 SUB MN FARMERS UNIONS 432,176 SCHEDULE D, PAGE 4, PART XI, LINE 4B FUE CASH DIVIDEND 2,000,000 true MINNESOTA FARMERS UNION FOUNDATION 600 COUNTY ROAD D WEST ST PAUL MN 55112 416041830 3 100000 EDUCATION X false false false GARY WERTISH PRESIDENT 250000 8250 258250 MINNESOTA FARMERS UNION FOUNDATION SAME BOARD 114000 EXPENSE REIMBURSEMEN false MN FARMERS UNION SERVICE CORP SAME BOARD 122905 CONTRIBUTION EXPENSE false FORM 990, PAGE 2, PART III, LINE 4D OUR EXEMPT PURPOSE IS TO REPRESENT MEMBERSHIP INTERESTS, COMPRISED OF RURAL FARM COMMUNITIES, BY INFORMING AND EDUCATING THEM ON ISSUES RELATIVE TO AGRICULTURE. FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ARE ELECTED BY THE MEMBERS AND THE MEMBERS CHOOSE DELEGATES WHO VOTE ON THEIR BEHALF. FORM 990, PAGE 6, PART VI, LINE 9 GARY WERTISH 26416 COUNTY RD 17 RENVILLE, MN 56284 ANNE SCHWAGERL 8868 230TH STREET BROWS VALLEY, MN 56219 MELISSA ROACH 1544 HWY 5 COOK, MN 55723 CAROL ANDERSON 14235 115TH AVE FOLEY, MN 56329 TED WINTER 27750 100TH STREET FULDA , MN 56131 STEVE LINDER 27721 160TH STREET OKLEE, MN 56742 LINDA LARSON 12485 BLANCA AVE ROSEMOUNT, MN 55068 JOSH VANDERPOL 4077 110TH AVE KERKHOVEN, MN 56252 FORM 990, PAGE 6, PART VI, LINE 11B FINANCIAL STATEMENTS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AND THE INCOME TAX RETURN IS THEN REVIEWED AND APPROVED BY THE OFFICERS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION REVIEW AND APPROVAL IS PERFORMED ANNUALLY BY THE BOARD OF DIRECTORS AND COMPENSATION PACKAGE IS ANALYZED FOR REASONABLENESS AT THIS TIME AS WELL. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE AT THE ORGANIZATION'S ANNUAL CONFERENCE. GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ONLY TO MEMBERS UPON REQUEST AT THE ORGANIZATION'S OFFICIAL ADDRESS. FORM 990, PART XI, LINE 9 FUE EQUITY METHOD INCOME 8,132,033 SUB INCOME MN FU SERVICE CORP 432,176 INCOME TAX BENEFIT PROVISION 16,001 K-1 FROM MIDWEST AGENCY REVENUE DIFFERENCES -23,882 CASH DIVIDEND FROM FUE -2,000,000 TOTAL 6,556,328 MINNESOTA FARMERS UNION FOUNDATION 600 COUNTY ROAD D WEST ST PAUL MN 55112 416041830 EDUCATION MN 501C3 9 MINNESOTA MINNESOTA FARMERS UNION false GREEN VIEW INC 550 COUNTY ROAD D WEST ST PAUL MN 55112 410952629 GOVT CONT MN 501C3 7 N/A false MN FARMERS UNION SERVICE CORP 600 COUNTY ROAD D WEST ST PAUL MN 55112 411623047 INSURANCE MN N/A false false false false false false false false false false true true false false false false false true false true MINNESOTA FARMERS UNION SERVICE COR MINNESOTA FARMERS UNION SERVICE CORPORATION K 114000 CASH PAID MINNESOTA FARMERS UNION SERVICE COR MINNESOTA FARMERS UNION SERVICE CORPORATION R 22905 CASH PAID MINNESOTA FARMERS UNION FOUNDATION MINNESOTA FARMERS UNION FOUNDATION R 100000 CASH PAID