2024-11-07T11:48:58-00:00 2023-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2023-01-01 420680736 IOWA FARM BUREAU FEDERATION IOWA 3193523667 PO BOX 615 WAVERLY IA 50677 Carissa Buttjer Vice President 3194041203 2024-10-23 true true MAX N STUDER CPA P01272566 5152701446 2024-11-07 2023 2024-10-15 13:58:12Z BREMER COUNTY FARM BUREAU Clint Munk 2791 240th Street Readlyn IA 506689605 526577 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 13 13 3 25 0 996526 23053 80595 82530 48431 72472 58049 24391 1183601 202446 26550 18440 2841 2867 77871 67706 0 0 92305 92867 199567 181880 984034 20566 1490805 1520331 5233 4985 1485572 1515346 X To create a vibrant future for agriculture, farm families their communities. false false Public Policy The members were invited to fill out the opinionnaire, following those results the committee developed the proposed resolutions, which were presented at the annual meeting in July. Record number of board members attended FB Capitol Call days to lobby for policy. Many board members contacted State Senators and Representatives on the Carbon pipeline and eminent domain. A letter to all members regarding the carbon pipeline was sent to all members to let them know where they could find updated information. false false false true false false false false true true false true false false 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 4 0 true 3 true false false false false false false false false false false false false X 13 13 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 3193523667 PO BOX 615 WAVERLY IA 50677 X CLINT MUNK PRESIDENT 001.50 X X 0 0 0 CARISSA BUTTJER VICE PRESIDENT 001.50 X X 0 0 0 KEVIN MEYER TREASURER 001.50 X X 0 0 0 JENNIFER DEMUTH SECRETARY 001.50 X X 0 0 0 LUKE SCHULDT VOTING DELEGATE 001.50 X X 0 0 0 CODY MEISTER DIRECTOR 000.50 X 0 0 0 WADE SCHMUDLACH DIRECTOR 000.50 X 0 0 0 MARK LENIUS DIRECTOR 000.50 X 0 0 0 NICK TIEDT DIRECTOR 000.50 X 0 0 0 BRUCE MUELLER DIRECTOR 000.50 X 0 0 0 STEVE YUNGTUM DIRECTOR 000.50 X 0 0 0 MARK MILLER DIRECTOR 000.50 X 0 0 0 KEITH KUHLMANN DIRECTOR 000.50 X 0 0 0 false false false 1350 21703 23053 MEMBERSHIP DUES 900099 82530 82530 82530 57398 57398 25019 22295 2724 2724 2724 316910 301836 15074 15074 15074 Expense Recoveries 900099 21667 21667 21667 202446 106921 72472 14940 3500 0 2867 0 0 56554 0 6176 4976 1834 0 1350 0 3425 0 2794 16244 0 0 0 1375 0 5382 0 40348 8814 2670 SPOKESMAN, DUES SUBSCRIPTIONS 4023 AG COMMUNITY PROMOTION 2201 MEMBERSHIP ACQUISITION 2407 0 181880 33131 29753 7159 5311 363333 248767 122608 114566 332731 375525 995176 995176 1490805 1520331 5233 4985 5233 4985 X 490396 520170 995176 995176 1485572 1515346 1490805 1520331 X 20566 34298 -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 21694 21694 321475 235654 85821 20164 13113 7051 114566 Financial derivatives and other financial products Closely-held equity interests CFBRDT, LLC Endowment Investment 995176 C 995176 Federal income taxes X 233949 34298 22295 56593 177356 25090 25090 202446 204175 22295 22295 181880 181880 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 Bremer County Fair Association 2771 150th Street Sumner IA 50674 421335128 501c3 10000 County Fair Financial Support 1 Part I Line 2 The Board receives periodic updates from the County Fair Association 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. 1,807 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 his/her 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/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 conflict 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 made available to members. Form 990, Part XI, Line 9 K-1 Investment investment income difference for cost-basis investment CFBRDT, LLC Endowment Investment