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 420685009 IOWA FARM BUREAU FEDERATION D/B/A WOODBURY COUNTY FARM BUREAU IOWA 7128735420 716 SUNNYBROOKE PO BOX 683 MOVILLE IA 510390683 DANIEL HAIR PRESIDENT 7128743702 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z WOODBURY COUNTY FARM BUREAU DANIEL HAIR 716 SUNNYBROOKE PO BOX 683 MOVILLE IA 510390683 432228 0 0626 X N/A X 1917 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 10 10 3 53 0 0 30622 36091 125040 123635 60086 79953 60597 52433 276345 292112 4553 8300 5585 2908 95830 91231 0 0 0 113378 112534 219346 214973 56999 77139 1605990 1667490 6444 1128 1599546 1666362 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 POLICY: THE COMPANY WAS ACTIVE IN ACHIEVING THEIR GOAL OF INFLUENCING PUBLIC POLICY FOR THE BENEFIT OF THEIR 2,900 MEMBERS IN THE COUNTY. THE BOARD OF DIRECTORS GENERATED AN OPINIONNAIRE IN APRIL TO DISTRIBUTE TO ALL MEMBERS, SO THEY HAVE THE OPPORTUNITY VOICE THEIR OPINIONS ON ISSUES THAT ARE IMPORTANT TO THEIR MEMBERS ON THE LOCAL, STATE AND NATIONAL LEVEL. THESE WERE DISTRIBUTED VIA EMAIL AND U.S. MAIL. THE RESULTS WERE TABULATED AND POLICY WAS APPROVED BY MEMBERS AT THEIR POLICY DEVELOPMENT MEETING IN JUNE. THESE POLICIES ARE THEN PROVIDED AND REVIEWED AT THE COMPANY'S ANNUAL MEMBER APPRECIATION MEAL AND SOCIAL GATHERING IN AUGUST, WHICH ATTRACTS 135 PEOPLE. AG PROMOTION: THE COMPANY PROMOTED AGRICULTURE TO MEMBERS AND THE GENERAL PUBLIC IN VARIOUS WAYS. THE COMPANY PURCHASED PRINT, OUTDOOR AND RADIO ADVERTISING THROUGHOUT THE YEAR THAT PROMOTE LIVESTOCK AND ROW CROP PRODUCTION AS WELL AS ADVOCATING FOR AGRICULTURE TO THE 102,000 RESIDENTS OF THE COUNTY. THE COMPANY HOSTS AN APPRECIATION MEAL AND SOCIAL GATHERING IN AUGUST FOR ALL 2,900 MEMBERS, WITH 135 ATTENDING. THE COMPANY ALSO HOSTS A MEDIA APPRECIATION ACTIVITY WHERE DIRECTORS DELIVER MEAT AND CHEESE TRAYS TO OVER 10 AREA MEDIA OUTLETS THAT EMPLOY OVER 200 PEOPLE. THE COMPANY ALSO PROMOTES AGRICULTURE THROUGH ACTIVITIES IT DOES AND SPONSORS DURING THE COUNTY FAIR IN AUGUST, REACHING THE 80,000 ATTENDEES. AG EDUCATION: THE COMPANY IS A STRONG SUPPORTER OF AGRICULTURE EDUCATION TO PEOPLE OF ALL AGES, BUT IN PARTICULAR, ELEMENTARY SCHOOL STUDENTS IN THE COUNTY. THE COMPANY PROVIDES MATERIALS AND A FULL-TIME AG IN THE CLASSROOM COORDINATOR TO LEAD IN-PERSON EDUCATIONAL SESSIONS IN 16 SCHOOLS IN THE COUNTY, REACHING 1,600, 2ND AND 4TH GRADE STUDENTS ON A MONTHLY BASIS, SEPTEMBER THROUGH MAY. SCHOLARSHIPS WERE AWARDED TO 4 ELIGIBLE HIGH SCHOOL STUDENTS. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 3,128 MEMBERS WERE BENEFITTED IN THIS MANNER DURING 2024. 0 0 0 1 0 0 0 0 1 1 0 1 0 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 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 7128735420 716 SUNNYBROOKE PO BOX 683 MOVILLE IA 510390683 X DANIEL HAIR PRESIDENT 1.50 X X 0 0 0 BETH MCGRATH SECRETARY 1.50 X X 0 0 0 VERNON KNAACK TREASURER 1.50 X X 0 0 0 TOM BRIDE VOTING DELEGATE 1.50 X X 0 0 0 CODY WILLIAMS DIRECTOR 0.50 X 0 0 0 PETER WIDMAN DIRECTOR 0.50 X 0 0 0 ERIC NELSON DIRECTOR 0.50 X 0 0 0 BART PETERSEN DIRECTOR 0.50 X 0 0 0 ZACH HUMMEL DIRECTOR 0.50 X 0 0 0 DON WOHLERT DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 2100 33991 36091 MEMBERSHIP DUES 900099 123635 123635 123635 70370 70370 4238 5537 -1299 -1299 -1299 144162 134579 9583 9583 9583 AITC EXPENSE RECOVERIE 900099 52701 52701 EXPENSE RECOVERIES 900099 1031 1031 53732 292112 176068 0 79953 5300 3000 2908 84517 122 6592 3094 1560 2000 5009 8136 73 9459 68068 4003 2282 SPOKESMAN, DUES & SUBSC 5723 MEMBERSHIP ACQUISITIONS 2511 MISCELLANEOUS 516 AG & COMMUNITY PROMOTIO 100 214973 327911 417845 12871 13518 807 0 156375 95348 65029 61027 204196 179924 995176 995176 1605990 1667490 6444 1128 6444 1128 X 604370 671186 995176 995176 1599546 1666362 1605990 1667490 X 77139 15938 -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 8000 8000 140008 87594 52414 8367 7754 613 61027 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 X 287326 15938 5537 21475 265851 26261 26261 292112 220510 5537 5537 214973 0 214973 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 5,537. 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 5,537. 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)