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 420680718 IOWA FARM BUREAU FEDERATION D/B/A VAN BUREN COUNTY FARM BUREAU IOWA 3192933758 PO BOX 40 KEOSAUQUA IA 525650040 STACY RICHARDS PRESIDENT 6419190704 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z VAN BUREN COUNTY FARM BUREAU STACY RICHARDS PO BOX 40 KEOSAUQUA IA 525650040 295342 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 9 9 0 10 0 0 14529 15882 41175 41265 55873 31209 0 0 111577 88356 2500 4000 2132 3665 200 0 0 0 0 65139 57258 69971 64923 41606 23433 1431463 1484949 773 532 1430690 1484417 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 PUBLIC POLICY: PROMOTED THE POLICY DEVELOPMENT PROCESS GETTING OVER 100 MEMBERS TO PARTICIPATE THROUGH ELECTRONIC OR PAPER SURVEYS. VAN BUREN COUNTY FARM BUREAU VOLUNTEERS MET WITH ELECTED OFFICIALS AT A STATE, NATIONAL, AND LOCAL LEVEL TO PROMOTE AGRICULTURE AND ADVOCATE FOR ISSUES IMPORTANT TO MEMBERS. ISSUES INCLUDED PROPERTY TAX RELIEF, RURAL SAFETY, AND SECONDARY ROADS. AGRICULTURE EDUCATION / AGRICULTURE IN THE CLASSROOM: SPONSORED LOCAL YOUNG FARMER MEMBERS TO ATTEND THE IOWA FARM BUREAU YOUNG FARMER CONFERENCE AND PARTNERED WITH SOUTHEASTERN COMMUNITY COLLEGE TO OFFER A COLLEGIATE FARM BUREAU PROGRAM TO ASSIST STUDENTS WITH LEADERSHIP DEVELOPMENT, EDUCATIONAL OPPORTUNITIES IN THE FIELDS OF CONSERVATION AND COMMODITY MARKETS. VAN BUREN COUNTY FACILITATED AN ULTRASOUND CARCASS CONTEST PROVIDING EDUCATION ON RAISING HIGH QUALITY PROTEIN FOR CONSUMERS. THE ORGANIZATION ALSO GAVE $3000 TO NEW OR RENEWABLE SCHOLARSHIPS. PUBLIC RELATIONS: VAN BUREN COUNTY FARM BUREAU PROMOTED AND SUPPORTED THE COUNTY FAIR TO EDUCATE NON]FARMERS ON MODERN AGRICULTURE AND THE IMPORTANT ROLE FARMERS PLAY IN THEIR COMMUNITY. THE ORGANIZATION PROVIDED FINANCIAL SUPPORT TO PROVIDE LOCAL FOOD PANTRIES WITH PROTEIN PRODUCTS. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 924 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 2 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 3192933758 PO BOX 40 KEOSAUQUA IA 525650040 STACY RICHARDS PRESIDENT 2.00 X X 0 0 0 BEN KOELLNER VICE PRESIDENT 2.00 X X 0 0 0 ASHLEY SHEROD SECRETARY/TREASURER 2.00 X X 0 0 0 JENNIFER GARDNER VOTING DELEGATE 2.00 X X 0 0 40 JASON WELLS DIRECTOR 1.00 X 0 0 0 CHAD CORMIER DIRECTOR 1.00 X 0 0 0 DEXTER DICK DIRECTOR 1.00 X 0 0 40 REX MOTE DIRECTOR 1.00 X 0 0 0 LAURIE LOGES DIRECTOR 1.00 X 0 0 0 0 0 80 0 0 0 0 0 2100 13782 15882 MEMBERSHIP DUES 900099 41265 41265 41265 61307 61307 176888 206986 -30098 -30098 -30098 88356 41265 0 31209 1000 3000 3665 917 13996 2168 970 1495 4550 516 9010 20174 255 716 SPOKESMAN, DUES & SUBSC 1863 MEMBERSHIP ACQUISITIONS 492 AG & COMMUNITY PROMOTIO 111 MISCELLANEOUS 25 64923 0 0 87313 105564 1332 1293 1784 1147 892 637 222097 253499 995176 995176 124653 128780 1431463 1484949 773 532 773 532 X 435514 489241 995176 995176 1430690 1484417 1431463 1484949 X 23433 56555 -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 1784 1147 637 637 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 128780 128780 X 118650 56555 56555 62095 26261 26261 88356 64923 0 64923 0 64923 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 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. 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)