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 420684996 IOWA FARM BUREAU FEDERATION D/B/A WINNESHIEK COUNTY FARM BUREAU IOWA 5633828713 214 WINNEBAGO STREET PO BOX 259 DECORAH IA 521010259 KYLE HOLTHAUS PRESIDENT 5633820489 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z WINNESHIEK COUNTY FARM BUREAU KYLE HOLTHAUS 214 WINNEBAGO STREET PO BOX 259 DECORAH IA 521010259 190321 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 10 10 1 19 0 0 21408 19201 71840 76590 58907 62068 21786 20009 173941 177868 7200 7050 4415 2791 39075 40046 0 0 0 91837 91240 142527 141127 31414 36741 1322752 1332388 4558 4706 1318194 1327682 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 PUBLIC RELATIONS: THE WINNESHIEK COUNTY FARM BUREAU HAS LAUNCHED RADIO ADS WITH THE VOICES OF REAL FARMERS IN WINNESHIEK COUNTY. THESE INDIVIDUALS TELL THE STORY OF FARMING IN RURAL IOWA AND SHARE THE IMPORTANCE OF WATER QUALITY, LIVESTOCK AND HOW FARMING INTERWEAVES INTO THE FABRIC OF A THRIVING RURAL ECONOMY. AG EDUCATION: AGRICULTURE LITERACY IS IMPORTANT TO THE WINNESHIEK COUNTY FARM BUREAU. THIS YEAR THE COUNTY FARM BUREAU SPONSORED NEW BOOKS IN SCHOOL LIBRARIES THAT SHARE AN ACCURATE DEPICTION OF AGRICULTURE AND MODERN FARMING. THE WINNESHIEK COUNTY FARM BUREAU ALSO SPONSORED A CLASSROOM TO RECEIVE THE "MY FAMILY FARM SERIES". THIS BOOK SERIES HIGHLIGHTS REAL IOWA FARM KIDS AND THEIR REAL FARMING OPERATIONS. POLICY DEVELOPMENT: THE WINNESHIEK COUNTY FARM BUREAU MET WITH STATE LEGISLATORS TO DISCUSS ISSUES OF IMPORTANCE AND ISSUES AFFECTING AGRICULTURE. THEY ALSO MET WITH THE COUNTY SUPERVISORS AND COUNTY ENGINEER TO DISCUSS ISSUES AFFECTING MEMBERS AND THE COMMUNITY. THE COUNTY FARM BUREAU DEVELOPED AN OPINIONNAIRE SURVEY FOR OUR MEMBERS TO ACQUIRE INPUT ON LOCAL STATE AND NATIONAL ISSUES FACING FARMERS. ONCE THE RESULTS WERE COLLECTED, THE ISSUES WERE DISCUSSED, AND ONCE APPROVED POLICY WAS ADOPTED. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,788 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 10 10 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 5633828713 214 WINNEBAGO STREET PO BOX 259 DECORAH IA 521010259 X KYLE HOLTHAUS PRESIDENT 1.50 X X 0 0 0 DEVIN BRINCKS VICE PRESIDENT 1.50 X X 0 0 0 TIM SADLER TREASURER 1.50 X X 0 0 0 DANIELLE FULSAAS SECRETARY 1.50 X X 0 0 0 JESSICA TEKIPPE VOTING DELEGATE 1.50 X X 0 0 0 KATHY SMITH DIRECTOR 0.50 X 0 0 0 LLOYD HAGEMAN DIRECTOR 0.50 X 0 0 0 JOE SUTTON DIRECTOR 0.50 X 0 0 0 JEROME FULSAAS DIRECTOR 0.50 X 0 0 0 MITCH HEROLD DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 1350 17851 19201 MEMBERSHIP DUES 900099 76590 76590 76590 62068 62068 14242 12403 1839 1839 1839 50 50 0 0 EXPENSE RECOVERIES 900099 18170 18170 18170 177868 96599 0 62068 3800 3250 2791 37047 123 2876 1739 1335 16667 14212 36 3563 38258 3998 2346 MEMBERSHIP ACQUISITION 4433 SPOKESMAN DUES & SUBSCR 4379 AG AND COMMUNITY PROMOT 150 MISCELLANEOUS 124 141127 75 75 8589 19316 2903 4653 225095 188840 29643 36255 79433 82925 995176 995176 206933 193988 1322752 1332388 2659 3057 1899 1649 4558 4706 X 323018 332506 995176 995176 1318194 1327682 1322752 1332388 X 36741 -992 -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 13439 13439 188356 167343 21013 23300 21497 1803 36255 CFBRDT, LLC: ENDOWMENT INVESTMENT 995176 C 995176 FBL DEFERRED ANNUITY INVESTMENT 193988 193988 X 163018 -992 12403 11411 151607 26261 26261 177868 153530 12403 12403 141127 0 141127 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 ADJUSTMENTS IN 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 EXPENSE 12,403. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIFFERENCE BETWEEN K-1 ENDOWMENT INVESTMENT INCOME REPORTED ON 990 FOR 26,261. CFBRDT, LLC INVESTMENT CARRIED ON BOOKS AT COST BASIS PER GAAP PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT AND BUILDING EXPENSE 12,403. FORM 990, PART VI, SECTION A, LINE 2 JEROME FULSAAS (FATHER) & DANIELLE FULSAAS (DAUGHTER) 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'S 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 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 MADE 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)