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 420680721 IOWA FARM BUREAU FEDERATION D/B/A MARSHALL COUNTY FARM BUREAU IOWA 6417536637 3205 S 6TH STREET MARSHALLTOWN IA 501584608 GEORGE BAITINGER PRESIDENT 6414853635 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z MARSHALL COUNTY FARM BUREAU GEORGE BAITINGER 3205 S 6TH STREET MARSHALLTOWN IA 501584608 190184 0 0626 X N/A X 1916 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 9 9 4 21 0 0 13319 15504 51660 54000 52815 54858 57393 43686 175187 168048 6240 5725 7706 7560 73014 70140 0 0 0 67772 66171 154732 149596 20455 18452 1260312 1253157 5791 6445 1254521 1246712 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 AGRICULTURAL AND MEMBERSHIP PROMOTION: THE COMPANY PROMOTED AGRICULTURE TO THE GENERAL PUBLIC AND ITS MEMBERS THROUGHOUT THE YEAR. OUR LEADERS PROMOTE AGRICULTURE THROUGH MEDIA OUTLET INTERVIEWS AND PLACING ADVERTISEMENTS IN LOCAL NEWSPAPERS ON AGRICULTURE TOPICS. FUNDS ARE SPENT ON LOCAL ACTIVITIES AND PROMOTION OF AGRICULTURE AND $2,200 ON PUBLIC RELATIONS TO POSITIVELY PROMOTE AGRICULTURE. THE COMPANY PROMOTED AGRICULTURE THROUGH SPONSORSHIP OF THE LOCAL PROGRAMS, INCLUDING SPEAKER EVENTS AND OTHER EVENTS AT THE COUNTY FAIR FOR THE GENERAL PUBLIC AND MEMBERS. AGRICULTURAL EDUCATION: THE COMPANY SPENDS TIME EDUCATING THE PUBLIC AND YOUTH ABOUT IOWA'S AGRICULTURE AND THE AGRICULTURAL ECONOMY. THE COMPANY WORKS WITH COMMUNITY PARTNERS TO HOST AN EVENT INFORMING THE NON-FARM PUBLIC AND RAISE AWARENESS ON THE IMPACT OF AGRICULTURE IN THE LOCAL ECONOMY. THEY DONATE $4,000 IN AWARDS TO DESERVING COLLEGE FRESHMEN IN SCHOLARSHIP FUNDS AND $1,000 WAS SPENT TO SPONSOR AGRICULTURAL EDUCATIONAL PROGRAMS INCLUDING AG MARKETING SPEAKERS, RISK MANAGEMENT AND ENCOURAGE COVER CROPS AS A CONSERVATION METHOD. THE COMPANY HOSTS A CONSERVATION OR PROGRAM WORKSHOP SESSION WITH LOCAL PARTNERS EACH YEAR. THE COMPANY UTILIZED STAFF AND VOLUNTEERS TO EDUCATE IN YOUTH ENTREPRENEURIAL EDUCATION PROGRAMS, AG CAREER PROGRAMS, AG IN THE CLASSROOM PRESENTATIONS, STEM PROGRAMS AND OTHER CLASSROOM PROGRAMS IN OUR ELEMENTARY AND MIDDLE SCHOOLS. PUBLIC POLICY: THE COMPANY FUNCTIONS AS A GRASSROOTS SUPPORT NETWORK FOR ENGAGING IN PUBLIC POLICY EDUCATION AND COMMUNICATIONS AFFECTING THEIR MEMBERSHIP. THROUGHOUT THE YEAR, LEGISLATIVE TOWN HALLS ARE ATTENDED TO ADVOCATE FOR AGRICULTURE. A MEMBER SURVEY IS DISTRIBUTED TO MEMBERS TO OBTAIN THOUGHTS AND OPINIONS ON ISSUES AFFECTING THEM. LEGISLATIVE MEETINGS AND POLICY EDUCATIONAL SESSIONS WERE HOSTED FOR MEMBERS BOTH IN PERSON AND VIRTUALLY THROUGHOUT THE SEASON. EDUCATIONAL TRAININGS WERE HELD TO HELP OUR MEMBERS UNDERSTAND ISSUES FACING AGRICULTURE TODAY. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,184 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 3 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 6417536637 3205 S 6TH STREET MARSHALLTOWN IA 501584608 X GEORGE BAITINGER PRESIDENT 1.50 X X 0 0 0 DEE PICKARD VICE PRESIDENT 1.50 X X 0 0 0 ETHAN CROW SECRETARY 1.50 X X 0 0 0 BRANDON PICKARD TREASURER 1.50 X X 0 0 0 MATTHEW BURT VOTING DELEGATE 1.50 X X 0 0 0 BLAKE EDLER DIRECTOR 0.50 X 0 0 0 AMANDA DE JONG DIRECTOR 0.50 X 0 0 0 CLAYTON GREEN DIRECTOR 0.50 X 0 0 0 ANDY MICHELS DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 1350 14154 15504 MEMBERSHIP DUES 900099 54000 54000 54000 54858 54858 14801 22136 -7335 -7335 -7335 EXPENSE RECOVERIES 900099 51021 51021 51021 168048 97686 0 54858 2725 3000 7560 64911 122 5107 1200 2445 4230 8324 4193 26400 8429 2398 SPOKESMAN, DUES & SUBSC 4857 MEMBERSHIP ACQUISITIONS 2712 AG & COMMUNITY PROMOTIO 969 MISCELLANEOUS 14 149596 50 50 28805 18067 9829 7508 0 2935 239973 134814 105448 105159 995176 995176 121004 124262 1260312 1253157 5791 6445 5791 6445 X 259345 251536 995176 995176 1254521 1246712 1260312 1253157 X 18452 -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 13716 13716 205675 114232 91443 20582 20582 0 105159 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 124262 124262 X 163923 22136 22136 141787 26261 26261 168048 171732 22136 22136 149596 0 149596 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 22,136. 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 22,136. FORM 990, PART VI, SECTION A, LINE 2 BRANDON PICKARD AND DEE PICKARD (HUSBAND AND WIFE) 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)