2024-11-07T12:10:51-00:00 2023-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2023-01-01 420200725 IOWA FARM BUREAU FEDERATION IOWA 7122633157 204 N 7TH STREET DENISON IA 51442 Larry Boeck Treasurer 7122632600 2024-10-08 true true MAX N STUDER CPA P01272566 5152701446 2024-11-07 2023 2024-10-15 13:58:12Z CRAWFORD COUNTY FARM BUREAU Jeremy Stangl 3396 340th Street Manilla IA 51454 134792 false 0626 X X 1917 IA To create a vibrant future for agriculture, farm families their communities. 15 15 1 28 0 996839 12170 49250 51850 28452 56125 13930 3332 1088471 123477 5600 5500 2192 2230 21474 22798 0 0 51045 48353 80311 78881 1008160 44596 1274756 1316712 1887 1752 1272869 1314960 X To create a vibrant future for agriculture, farm families their communities. false false Agricultural Education Crawford County Farm Bureau strongly supports learning experiences through a variety of Educational outreach programs. Encourages and supports participation in the Young Farmer Conference. Supports the Loess Hills Ag in the Classroom consortium. Awarded scholarships to individuals who plan to continue their education in agriculture. Conduct Summer Ag Literacy programing in Crawford County libraries and in the Second grade classrooms at the local elementary school. Participates in the library read-along program with Norelius Library. 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 false 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 15 15 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 7122633157 204 N 7th Street Denison IA 51442 LARRY BOECK TREASURER 002.50 X X 0 0 220 CONNIE RIESSELMAN VOTING DELEGATE 002.50 X X 0 0 10 JEFF FEILMEIER DIRECTOR 001.00 X 0 0 10 JEREMY STANGL PRESIDENT 002.50 X X 0 0 0 ADRIENNE COLLINS VICE PRESIDENT 002.50 X X 0 0 0 MAGIE WESSEL SECRETARY 002.50 X X 0 0 0 BRIAN RANK DIRECTOR 001.00 X 0 0 0 KELSEY HIPNAR DIRECTOR 001.00 X 0 0 0 ERIC MAHANEY DIRECTOR 001.00 X 0 0 0 TOM TROTTER DIRECTOR 001.00 X 0 0 0 KIM RIESSELMAN DIRECTOR 001.00 X 0 0 0 MARK RIESSELMAN DIRECTOR 001.00 X 0 0 0 JERAD WESSEL DIRECTOR 001.00 X 0 0 0 HEATH FRANCOIS DIRECTOR 001.00 X 0 0 0 SHARYL BRUNNING DIRECTOR 001.00 X 0 0 0 240 false false false 3350 8820 12170 MEMBERSHIP DUES 900099 51850 51850 51850 56125 56125 12000 11315 685 685 685 Expense Recoveries 900099 2647 2647 2647 123477 55182 56125 5000 500 0 2230 240 0 20760 0 168 1630 1037 0 1210 0 0 0 503 6664 0 0 0 103 0 6249 0 22814 4727 1315 SPOKESMAN, DUES SUBSCRIPTIONS 3019 AG COMMUNITY PROMOTION 387 MEMBERSHIP ACQUISITION 325 0 78881 30 30 65680 83334 2884 2939 232358 159694 77390 72664 133596 162569 995176 995176 1274756 1316712 1887 1752 1887 1752 X 277693 319784 995176 995176 1272869 1314960 1274756 1316712 X 44596 22585 -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 2895 2895 213818 148545 65273 15645 11149 4496 72664 Financial derivatives and other financial products Closely-held equity interests CFBRDT, LLC Investment Endowment 995176 C 995176 Federal income taxes X 132287 22585 11315 33900 98387 25090 25090 123477 90196 11315 11315 78881 78881 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 4b Difference between K-1 endowment investment income reported on 990 for CFBRDT, LLC investment carried on the books at cost basis per GAAP. 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. 996 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