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 420684997 IOWA FARM BUREAU FEDERATION D/B/A CLINTON COUNTY FARM BUREAU IOWA 5636595134 514 8TH STREET DE WITT IA 52742 RANDY ROEDER TREASURER 5636595134 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z CLINTON COUNTY FARM BUREAU CHAD PETERSEN 514 8TH STREET DE WITT IA 52742 255879 0 0626 X N/A X 1912 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 13 13 2 20 0 0 34621 38765 114760 116840 53596 66982 11867 16649 214844 239236 4250 4900 5408 2337 47470 48263 0 0 0 119327 120670 176455 176170 38389 63066 1425131 1464651 3696 3961 1421435 1460690 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 PUBLIC POLICY: THE COMPANY INFLUENCED PUBLIC POLICY AFFECTING THEIR MEMBERS. MEMBERS SURFACED ISSUES OF CONCERN TO THEIR BUSINESSES AND COMMUNITIES, AND PRIORITIZED ISSUES RAISED BY OTHER MEMBERS. THE BOARD DISTRIBUTED AN OPINIONNAIRE TO POLL MEMBERS ABOUT PRIORITY ISSUES AND REVIEWED THE RESULTS OF THAT POLL BEFORE DRAFTING POLICY STATEMENTS. THE COMPANY'S VOTING DELEGATE PARTICIPATED IN A STATE-WIDE CONFERENCE TO DEBATE DRAFT POLICY STATEMENTS AND ADOPT FINAL POLICY POSITIONS. LEGISLATIVE INFLUENCE: THE COMPANY INFLUENCED ELECTED OFFICIALS AT THE LOCAL, STATE, AND NATIONAL LEVELS ON BEHALF OF THEIR MEMBERS. THEIR BOARD MET WITH COUNTY SUPERVISORS TO DISCUSS LOCAL BUDGET PRIORITIES. LEADERS MET WITH STATE SENATORS AND REPRESENTATIVES BEFORE THE SESSION TO DISCUSS LEGISLATIVE PRIORITIES, AND DURING THE SESSION, BOTH LOCALLY AND AT THE CAPITOL, TO EMPHASIZE POSITIONS ON PENDING LEGISLATION. ONE LEADER TRAVELED TO WASHINGTON DC TO PARTICIPATE IN DISCUSSIONS WITH THEIR REPRESENTATIVE AND SENATORS. LEADERS PARTICIPATED IN MEETINGS WITH MEMBERS OF CONGRESS TO ADVOCATE FOR MEMBERS ON NATIONAL ISSUES. COMMUNICATIONS/PUBLIC RELATIONS/EDUCATION: THE COMPANY PROMOTED AGRICULTURE TO ITS MEMBERS AND THE GENERAL PUBLIC. THEIR EMPLOYEE AND VOLUNTEERS DELIVERED STEM-BASED PROGRAMMING ABOUT AGRICULTURAL PRODUCTION TO GRADE SCHOOL STUDENTS IN THE COUNTY. THEY SPONSORED PRINT ADVERTISING IN LOCAL PUBLICATIONS PROMOTING AG-RELATED EVENTS AND AGRICULTURAL PRODUCTION. MEMBERS SUBMITTED CONTENT FOR LOCAL PUBLICATIONS, USED THEIR PERSONAL SOCIAL MEDIA PLATFORMS TO PROMOTE AGRICULTURE, AND APPEARED IN MEDIA COVERAGE. THE COMPANY AWARDED SCHOLARSHIPS TO STUDENTS PURSUING AGRICULTURE RELATED FIELDS OF STUDY. THEY FINANCIALLY SUPPORTED, AND PARTICIPATED IN, THE LOCAL COUNTY FAIR. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 2,903 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 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 5636595134 514 8TH STREET DE WITT IA 52742 X CHAD PETERSEN PRESIDENT 2.00 X X 0 0 0 BRANDON FRANCK VICE PRESIDENT 2.00 X X 0 0 0 MATT MCGUIRE SECRETARY 2.00 X X 0 0 0 RANDY ROEDER TREASURER 2.00 X X 0 0 0 CURTIS ALLEN VOTING DELEGATE 2.00 X X 0 0 0 TAIT WILSON DIRECTOR 1.00 X 0 0 0 MATT WILLIMACK DIRECTOR 1.00 X 0 0 0 JENNA VANDERHEIDEN DIRECTOR 1.00 X 0 0 0 SCOTT DOLL DIRECTOR 1.00 X 0 0 0 JASON RATHJE DIRECTOR 1.00 X 0 0 0 ERIC SKIFF DIRECTOR 1.00 X 0 0 0 TOM MCCONOHY DIRECTOR 1.00 X 0 0 0 LANCE GOETTSCH DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 2100 36665 38765 MEMBERSHIP DUES 900099 116840 116840 116840 66610 66610 24939 15738 9201 9201 9201 1277 905 372 372 372 EXPENSE RECOVERIES 900099 7448 7448 7448 239236 133489 0 66982 1000 3900 2337 35008 7370 5885 2921 1355 384 1218 12247 2328 12859 64262 7432 3749 SPOKESMAN, DUES & SUBSC 5716 MEMBERSHIP ACQUISITION 3194 AG & COMMUNITY PROMOTIO 2985 MISCELLANEOUS 20 176170 50 50 165344 201135 8698 9150 855 906 403846 326567 84711 77279 35157 39987 995176 995176 135140 140968 1425131 1464651 3696 3961 3696 3961 X 426259 465514 995176 995176 1421435 1460690 1425131 1464651 X 63066 2450 -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 2135 2135 358238 293622 64616 43473 32945 10528 77279 CFBRDT, LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 140490 EQUITY IN OTHER ORGANIZATIONS 478 140968 X 231163 2450 15738 18188 212975 26261 26261 239236 191908 15738 15738 176170 0 176170 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 15,738. 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 15,738. 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)