2025-09-18T13:28:30-05:00 2024-12-31 421186197 GARDINER COMPANY PC 10555 NEW YORK AVENUE SUITE 200 DES MOINES IA 50322 990 2024-01-01 420527883 IOWA FARM BUREAU FEDERATION D/B/A SIOUX COUNTY FARM BUREAU IOWA 7127374980 203 CENTRAL AVENUE SE ORANGE CITY IA 510411739 CHRIS TENNAPEL PRESIDENT 7124412839 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z SIOUX COUNTY FARM BUREAU CHRIS TENNAPEL 203 CENTRAL AVENUE SE ORANGE CITY IA 510411739 164196 0 0626 X N/A X 1917 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 13 13 1 13 0 0 17724 21306 67365 71190 54767 58057 5481 6369 145337 156922 9775 10225 5134 5596 38208 28588 0 0 0 63706 64925 116823 109334 28514 47588 1349342 1369249 4042 2622 1345300 1366627 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 PUBLIC POLICY: THE ORGANIZATION VALUES THE MEMBERS OPINIONS ON ALL ISSUES AFFECTING AGRICULTURE. EACH FALL WE ASK FOR MEMBER INPUT ON THE TOPICS THE ORGANIZATION SHOULD BE WORKING ON. WE THEN GIVE AN OPPORTUNITY FOR MEMBERS TO VIEW ALL ISSUES BROUGHT UP STATEWIDE AND INDICATE WHICH ISSUES ARE A PRIORITY. IN MARCH OF EACH YEAR, WE SEND OUT A SURVEY ASKING MEMBERS OPINIONS ON SEVERAL ISSUES THAT WERE THE MOST IMPORTANT TO THE MEMBERSHIP. OUR BOARD OF DIRECTORS USES THAT INFORMATION TO COME UP WITH POLICY FOR THE ORGANIZATION. WE PRESENT OUR POLICY AT THE ORGANIZATION'S ANNUAL MEETING HELD IN AUGUST. A DELEGATE FROM THE ORGANIZATION TAKES THE SUGGESTED ISSUES AND SPEAKS FOR THE ORGANIZATION AT THE STATE CONFERENCE. AG IN THE CLASSROOM/YOUTH EDUCATION: THIS ORGANIZATION PLACES A STRONG EMPHASIS ON EDUCATING YOUTH ABOUT AGRICULTURE. THEY PARTICIPATE THROUGH VOLUNTEERS AND CONTRIBUTIONS TO THE REGIONAL AG IN THE CLASSROOM PROGRAM. THE ORGANIZATION SUPPORTS A REGIONAL EXTENSION EXPERIMENTAL FARM THAT SHOWCASES NEW IDEAS AVAILABLE TO FARMERS DURING THE TULIP FESTIVAL. THE ORGANIZATION MAKES AVAILABLE COUNTY SCHOLARSHIPS. THE ORGANIZATION GAVE SCHOLARSHIPS TO AREA HIGH SCHOOL SENIORS IN 2024. WE ALSO SUPPORT THE SIOUX YOUTH FAIR BY GIVING EVERY FARM BUREAU MEMBER CHILD MONEY FOR THEIR PROJECTS. AG PROMOTION: THE ORGANIZATION SPONSORS YOUNG FARMERS THAT WANT TO ATTEND THE STATEWIDE CONFERENCE EVERY WINTER. WE HELP WITH THE REGIONAL YF GROUP THAT MEETS IN THIS COUNTY. THE GROUP GETS TOGETHER TO NETWORK AND LEARN ABOUT HOW OTHERS RESPOND TO CHANGES IN AGRICULTURE.. THE ORGANIZATION SPONSORED YOUTH OF OUR MEMBERSHIP WITH FREE ADMISSION TO THE COUNTY FAIR. THE ORGANIZATION IS ACTIVELY SUPPORTING ALL FOOD BANKS IN THE COUNTY. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,551 MEMBERS WERE BENEFITTED IN THIS MANNER DURING 2024. 0 0 0 1 0 0 0 0 1 1 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 7127374980 203 CENTRAL AVENUE SE ORANGE CITY IA 510411739 CHRIS TENNAPEL PRESIDENT 1.00 X X 0 0 0 MICAH RENSINK VICE PRESIDENT 1.00 X X 0 0 0 MARY SCHMIDT SECRETARY 1.00 X X 0 0 45 DAVID KOOPMANS TREASURER 1.00 X X 0 0 45 STEPHANIE DYKSHORN VOTING DELEGATE 1.00 X X 0 0 45 ARVIN BOOTE DIRECTOR 1.00 X 0 0 45 TAMI LIST DIRECTOR 1.00 X 0 0 45 JADE HUBERS DIRECTOR 1.00 X 0 0 45 FRED HALL DIRECTOR 1.00 X 0 0 45 MINDE SCHUITEMAN DIRECTOR 1.00 X 0 0 45 BEN WITTE DIRECTOR 1.00 X 0 0 45 MEGHAN JONES DIRECTOR 1.00 X 0 0 0 KELSEY HUBACH DIRECTOR 1.00 X 0 0 0 0 0 405 0 0 0 0 0 1350 19956 21306 MEMBERSHIP DUES 900099 71190 71190 71190 58057 58057 7476 7274 202 202 202 EXPENSE RECOVERIES 900099 6167 6167 6167 156922 77559 0 58057 7225 3000 5596 24611 168 3809 1582 1295 3663 6494 139 5647 34804 4049 2201 SPOKESMAN, DUES & SUBSC 3309 MEMBERSHIP ACQUISITION 1742 109334 45 45 80740 87848 4796 5002 178400 121363 50913 57037 995176 995176 217672 224141 1349342 1369249 4042 2622 4042 2622 X 350124 371451 995176 995176 1345300 1366627 1349342 1369249 X 47588 -26261 X 0 1 X 0 0 1 0 0 PART III-A, LINE 1 90% OF MEMBERSHIP DUES CAME FROM PERSONS, FAMILIES OR ENTITIES WHO PAID DUES OF $140 OR LESS IN 2024. 1032688 51476 25215 1058949 1007598 49690 24600 1032688 0 995176 12422 1007598 1.00000 0 0 2000 2000 169734 115181 54553 6666 6182 484 57037 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 224141 224141 X 137935 7274 7274 130661 26261 26261 156922 116608 7274 7274 109334 0 109334 PART V, LINE 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. PART X, LINE 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, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT AND BUILDING EXPENSES 7,274. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIFFERENCE BETWEEN K-1 ENDOWMENT INVESTMENT INCOME REPORTED ON 990 FOR 26,261. CFBRDT, LLC INVESTMENT CARRIED ON THE BOOKS AT COST BASIS PER GAAP. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT AND BUILDING EXPENSES 7,274. 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 ORGANIZATION 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 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 18 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 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 -26,261. ENDOWMENT INVESTMENT)