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 420685000 IOWA FARM BUREAU FEDERATION D/B/A SHELBY COUNTY FARM BUREAU IOWA 7127555145 908 6TH STREET HARLAN IA 515371405 JASON PETERSEN PRESIDENT 7127732053 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z SHELBY COUNTY FARM BUREAU JASON PETERSEN 908 6TH STREET HARLAN IA 515371405 160003 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 18 18 1 28 0 0 11480 13682 47880 48915 61648 70435 17507 15684 138515 148716 18150 20900 2120 3735 32609 33280 0 0 0 62496 64872 115375 122787 23140 25929 1379108 1397453 2555 3468 1376553 1393985 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 AG EDUCATION: SHELBY COUNTY FARM BUREAU STRONGLY SUPPORTS AGRICULTURAL EDUCATION AND HAS WORKED VERY HARD AT KEEPING THE LOCAL SCHOOLS AWARE OF HOW IMPORTANT AGRICULTURE IS. THEY HAVE DONE THIS BY: SUPPORTING THE LOESS HILLS AITC THAT THE BOARD HELP CREATE TO TEACH CHILDREN IN SW IOWA WHERE THEIR FOOD COMES FROM, ASSISTING AITC WITH STEM NIGHT ACTIVITIES IN AREA SCHOOLS, ASSISTING AITC WITH THE SHELBY COUNTY FAIR BOOTH AND FARM BUREAU PAVILLION, AND IS SUPPORTING ALL 4-H AND LOCAL FFA CHAPTERS, AWARDING SCHOLARSHIPS TO SENIORS ATTENDING COLLEGE, SENDING LOCAL YOUNG FARMERS TO THE YOUNG FARMERS & LEADERSHIP CONFERENCE AND HOSTING AN ANNUAL SUMMER TEACHER WORKSHOP. PUBLIC RELATIONS: SHELBY COUNTY FARM BUREAU IS VERY STRONG IN THIS AREA. WE SPONSOR A PEDAL TRACTOR DRIVE DURING THE SHELBY COUNTY FAIR FOR ALL AGES, DONATING T-SHIRTS AND TROPHIES TO PARTICIPANTS. WE PROMOTE THE YOUNG FARMERS CONFERENCE. WE DONATE TO FARMER'S MARKETS. WE SEND BOMGAARS COUPONS TO ALL OF SHELBY COUNTY FB MEMBERS, HAVE RADON TEST KITS, BOMGAARS COUPONS, AND TRUCK INSPECTION SHEETS AVAILABLE FOR FB MEMBERS. WE CONDUCT AN AG WEEK RADIO CONTEST WITH KNOD RADIO STATION. AWARD A $500 HONORARIUM TO THE TOP/MOST ACTIVE SHELBY COUNTY 4-H GRADUATING SENIOR. PUBLIC POLICY: SHELBY COUNTY FARM BUREAU IS VERY ACTIVE IN THEIR POLICY DEVELOPMENT AND POLICY IMPLEMENTATION ACTIVITIES. OPINIONNAIRES WERE FILLED OUT BY MEMBERS PRIOR TO 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 AND COUNTY ENGINEER ATTEND A BOARD MEETING IN THE SPRING TO TALK ABOUT THE BUDGET AND SUBJECT MATTERS PERTAINING TO THE COUNTY. BOARD MEMBERS REGULARLY ATTEND AND HOST LEGISLATIVE COFFEES AND OTHER MEETINGS THAT INVOLVE ISSUES WITH SHELBY COUNTY. VOTING DELEGATE ATTENDED FB EVENTS AND TALKED WITH SENATORS AND REPRESENTATIVES. BOARD MEMBERS ATTEND FB DAYS AT THE CAPITOL. STATE REPRESENTATIVES ATTENDED LOCAL FB ANNUAL MEETING AND FALL REGIONAL MEETING TO DISCUSS CURRENT LEGISLATIVE ISSUES. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,074 MEMBERS WERE BENEFITTED IN THIS MANNER DURING 2024. 0 0 0 1 0 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 7127555145 908 6TH STREET HARLAN IA 515371405 JASON PETERSEN PRESIDENT 2.00 X X 0 0 40 GABE FERRY VICE PRESIDENT 2.00 X X 0 0 16 MIKE KELLEY SECRETARY/TREASURER 2.00 X X 0 0 0 JOEL WAHLING VOTING DELEGATE 2.00 X X 0 0 0 ALAN KENKEL DIRECTOR 1.00 X 0 0 108 JEROD JOHNSON DIRECTOR 1.00 X 0 0 0 RON MILLER DIRECTOR 1.00 X 0 0 16 GAYLEN SMITH DIRECTOR 1.00 X 0 0 136 MIKE FARA DIRECTOR 1.00 X 0 0 64 ERIC MONSON DIRECTOR 1.00 X 0 0 0 AMY MCLAUGHLIN DIRECTOR 1.00 X 0 0 0 RANDY NELSON DIRECTOR 1.00 X 0 0 0 PAULETTE MADSON DIRECTOR 1.00 X 0 0 0 CHRIS EVANS DIRECTOR 1.00 X 0 0 20 TODD BLUM DIRECTOR 1.00 X 0 0 0 DANIEL HELLER DIRECTOR 1.00 X 0 0 48 SAM KENKEL DIRECTOR 1.00 X 0 0 0 MATT BARTELSON DIRECTOR 1.00 X 0 0 0 0 0 448 0 0 0 0 0 1350 12332 13682 MEMBERSHIP DUES 900099 48915 48915 48915 70435 70435 22787 11287 11500 11500 11500 EXPENSE RECOVERIES 900099 3959 3959 MISCELLANEOUS 900099 225 225 4184 148716 64599 0 70435 15150 5750 3735 30720 168 2392 1087 1285 3512 7589 370 11082 23914 10035 2029 SPOKESMAN, DUES & SUBSC 3032 MEMBERSHIP ACQUISITIONS 692 AG & COMMUNITY PROMOTIO 245 122787 50 50 60743 54416 2363 2653 275433 172847 112621 102586 207830 242247 995176 995176 325 325 1379108 1397453 2555 2659 0 809 2555 3468 X 381377 398809 995176 995176 1376553 1393985 1379108 1397453 X 25929 17764 -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 10043 10043 252436 163792 88644 12954 9055 3899 102586 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 X 151506 17764 11287 29051 122455 26261 26261 148716 134074 11287 11287 122787 0 122787 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 11,287. 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 11,287. 1 LOESS HILLS AGRICULTURE IN THE CLASSROOM 908 6TH STREET HARLAN IA 51537 884242576 501C3 10000 0 AGRICULTURE IN THE CLASSROOM SUPPORT 1 1 PART I, LINE 2: BOARD RECEIVES UPDATES FROM DONEE RECIPIENTS WHO ATTEND BOARD MEETINGS. PART I, LINE 2 BOARD RECEIVES UPDATES FROM DONEE RECIPIENTS WHO ATTEND BOARD MEETINGS FORM 990, PART VI, SECTION A, LINE 2 SAM KENKEL AND AL KENKEL (SON AND FATHER) 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)