2025-09-24T10:01:00-05:00 2024-12-31 421186197 GARDINER COMPANY PC 10555 NEW YORK AVENUE SUITE 200 DES MOINES IA 50322 990 2024-01-01 420681391 IOWA FARM BUREAU FEDERATION D/B/A WEBSTER COUNTY FARM BUREAU IOWA 5159553898 822 CENTRAL AVENUE 102 FORT DODGE IA 50501 JOE HORA TREASURER 5155702928 2025-09-24 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z WEBSTER COUNTY FARM BUREAU DENIS HEATHERINGTON 822 CENTRAL AVENUE 102 FORT DODGE IA 50501 206687 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 14 14 1 20 0 0 29855 34095 73226 74746 73561 83429 0 594 176642 192864 20307 34935 5479 4505 24569 25132 0 0 0 88120 90808 138475 155380 38167 37484 1714922 1742258 3241 4366 1711681 1737892 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 PUBLIC POLICY: PROMOTED THE ISSUE SURFACING AND ISSUE PRIORITIZATION PROCESS BY GETTING MEMBERS TO PARTICIPATE THROUGH ELECTRONIC SURVEYS. COUNTY FARM BUREAU BOARD OF DIRECTORS MET WITH THE COUNTY SUPERVISORS TO REVIEW THE BUDGET AND LOBBY FOR ADDITIONAL FUNDING FOR COUNTY RURAL ROADS AND BRIDGES. THE BOARD OF DIRECTORS LOBBIED STATE AND NATIONAL LEVEL LEGISLATORS SEVERAL TIMES THROUGHOUT THE YEAR AT LOCAL TOWN HALL MEETINGS AND A DAY AT THE CAPITOL ON ISSUES SUCH AS PROPERTY TAX RELIEF AND GRAIN INDEMNITY FUND. THE COUNTY FARM BUREAU INVITED MEMBERS TO ATTEND THE ANNUAL MEETING AT THE OPRY HOUSE IN FORT DODGE. THE MEMBERS WERE THEN GIVEN THE OPPORTUNITY TO ELECT THE BOARD OF DIRECTORS AND REVIEW THE AUDITED FINANCIAL REPORTS. EDUCATION, AG IN THE CLASSROOM: PROMOTED SCHOLARSHIP OPPORTUNITIES FOR MEMBERS AWARDING SCHOLARSHIPS TO HIGH SCHOOL SENIORS. AG IN THE CLASSROOM COORDINATOR CONDUCTED A SERIES OF PRESENTATIONS TO PRE-K THROUGH 8TH GRADERS AT FIVE SCHOOLS IN THE COUNTY. THE COURSES PROVIDED INFORMATION ON TOPICS INCLUDING CORN, SOYBEAN, SWINE, AND BEEF PRODUCTION ALONG WITH THE NUMEROUS BY-PRODUCTS THAT ARE DERIVED FROM EACH OF THEM. PROVIDED A VIRTUAL EXPERIENCE FARM CHAT FROM THE TRACTOR TO CLASSROOM STUDENTS WHILE PLANTING AND HARVESTING CROPS. DURING THE SUMMER, TWO COUNTY LIBRARIES PARTICIPATED IN SUMMER AGRICULTURAL EDUCATION OPPORTUNITIES PROVIDED THROUGH OUR PARTNERSHIP WITH OUR AGRICULTURAL IN THE CLASSROOM COORDINATORS. AGRICULTURAL PUBLIC RELATION EVENTS: TO HELP CELEBRATE AG WEEK DURING MARCH, THE COUNTY FARM BUREAU RAN ADS IN THE LOCAL NEWSPAPERS AND RADIO INFORMING THE PUBLIC ABOUT THE NUMBER OF JOBS IN THE COUNTY THAT ARE RELATED TO THE AGRICULTURAL INDUSTRY. THEY AIRED AG TRIVIA QUESTIONS ON THE LOCAL RADIO STATION. THE FIRST CALL-IN RESPONDENT TO CORRECTLY ANSWER THE MULTIPLE-CHOICE QUESTION RECEIVED A GIFT CERTIFICATE. IT IS ESTIMATED THAT THOUSANDS OF LISTENERS WERE INFLUENCED BY THE ADVERTISING. THE COMPANY DONATED WOOD CHIPS FOR 4-H AND FFA LIVESTOCK EXHIBITORS, CONDUCTED A YOUTH TRACTOR PULL, PROVIDED FREE WATERMELON, AND PROVIDED A SWEET CORN FEED MEAL WITH THE PROCEEDS BEING DONATED TO ALL COUNTY FOOD BANKS. THE COUNTY FARM BUREAU DONATED $10,000 TO THE WEBSTER COUNTY FAIRGROUNDS FOR A NEW SWINE, GOAT, AND SHEEP SHOW ARENA. SPONSORED FARM NEWS AG SHOW PANCAKE BREAKFAST HOSTING AGRICULTURE VENDORS TO ATTENDEES. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,950 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 1 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 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 0 0 0 X THE ORGANIZATION 5159553898 822 CENTRAL AVENUE 102 FORT DODGE IA 50501 DENIS HEATHERINGTON PRESIDENT 1.25 X X 0 0 148 ANTON STANEK VICE PRESIDENT 1.25 X X 0 0 143 GARY SCHWENDEMANN SECRETARY 1.25 X X 0 0 73 JOE HORA TREASURER 1.25 X X 0 0 38 JEREMY SWANSON VOTING DELEGATE 1.25 X X 0 0 38 AARON NEWELL DIRECTOR 0.75 X 0 0 48 LARRY ALLIGER DIRECTOR 0.75 X 0 0 38 KYLE MAAS DIRECTOR 0.75 X 0 0 38 DAVE SEIL DIRECTOR 0.75 X 0 0 48 JOHN FREDRICKSON DIRECTOR 0.75 X 0 0 48 SAM CONDON DIRECTOR 0.75 X 0 0 38 AUSTIN NERHUS DIRECTOR 0.75 X 0 0 38 SCOTT DANIELSON DIRECTOR 0.75 X 0 0 38 GABE HEUN DIRECTOR 0.75 X 0 0 38 0 0 812 0 0 0 0 0 2100 31995 34095 MEMBERSHIP DUES 900099 74746 74746 74746 82252 82252 15000 13823 1177 1177 1177 MISCELLANEOUS 900099 594 594 594 192864 75340 0 83429 29935 5000 4505 22532 786 1814 1967 1425 1650 5815 8400 17190 43274 392 1003 AG & COMMUNITY PROMOTIO 4597 SPOKESMAN, DUES & SUBSC 4150 MEMBERSHIP ACQUISITIONS 945 155380 50 50 5477 188158 1463 1789 3902 2531 1763 1371 156415 169159 995176 995176 554578 386555 1714922 1742258 3241 4366 3241 4366 X 716505 742716 995176 995176 1711681 1737892 1714922 1742258 X 37484 14988 -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 3902 2531 1371 1371 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 386555 386555 X 181591 14988 14988 166603 26261 26261 192864 155380 0 155380 0 155380 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. 1 WEBSTER COUNTY FAIR BOARD 22770 OLD HWY 169 FORT DODGE IA 50501 822352385 501C3 10000 0 NEW INDOOR SHOW RING (SWINE, GOAT & SHEEP ARENA) PART I, LINE 2: BOARD RECEIVES UPDATES FROM DONEE ORGANIZATION AND TOURS PROGRESS 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)