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 420680731 IOWA FARM BUREAU FEDERATION D/B/A OSCEOLA COUNTY FARM BUREAU IOWA 7127543638 318 11TH STREET PO BOX 161 SIBLEY IA 51249 RUSSEL GLADE PRESIDENT 7122601656 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z OSCEOLA COUNTY FARM BUREAU RUSSEL GLADE 318 11TH STREET PO BOX 161 SIBLEY IA 51249 88662 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 8 8 1 12 0 0 8373 10008 25600 25440 50817 53214 0 0 84790 88662 750 1250 2064 4840 28694 22646 0 0 0 29123 28111 60631 56847 24159 31815 1066910 1073733 1722 2991 1065188 1070742 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 GETTING OVER 30 MEMBERS TO PARTICIPATE THROUGH ELECTRONIC OR PAPER SURVEYS. OSCEOLA COUNTY FARM BUREAU VOLUNTEERS MET WITH ELECTED OFFICIALS AT A STATE, NATIONAL, AND LOCAL LEVEL TO PROMOTE AGRICULTURE AND ADVOCATE FOR ISSUES IMPORTANT TO MEMBERS. MEMBERS REPRESENTED THE COUNTY FARM BUREAU ON SCHOOL TASK FORCES TO WORK ON SCHOOL FINANCE AND LONG-TERM PLANNING THAT DIRECTLY AFFECTS PROPERTY TAXES OF OSCEOLA COUNTY MEMBERS. EDUCATION AND AGRICULTURE IN THE CLASSROOM: PROMOTED SCHOLARSHIP OPPORTUNITIES FOR MEMBERS AWARDING TWO $500 SCHOLARSHIPS TO HIGH SCHOOL SENIORS IN 2024. SPONSORED LOCAL YOUNG FARMER MEMBERS TO ATTEND THE IOWA FARM BUREAU YOUNG FARMER CONFERENCE TO ASSIST MEMBERS WITH LEADERSHIP DEVELOPMENT, EDUCATIONAL OPPORTUNITIES IN THE FIELDS OF CONSERVATION AND COMMODITY MARKETS. WE ALSO SPONSORED AND HOSTED A FARM SAFETY DAY FOR THE SIBLEY-OCHEYEDAN SCHOOLS. PUBLIC RELATIONS: ORGANIZED A PROMOTION TO SUPPORT LOCAL COUNTY FAIR AND BRING AWARENESS TO THE ECONOMIC IMPACT AGRICULTURE HAS ON OSCEOLA COUNTY. WE SPONSOR MULTIPLE ACTIVITIES DURING THE FAIR INCLUDING OUR ANNUAL WATERMELON FEED & BUCKET BOTTLE CALF SHOW. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 644 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 5 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 7127543638 318 11TH STREET PO BOX 161 SIBLEY IA 51249 X RUSSEL GLADE PRESIDENT 1.00 X X 0 0 0 TAYLOR HIBBING VICE PRESIDENT 1.00 X X 0 0 0 CHRIS WYNIA SECRETARY 1.00 X X 0 0 0 JASON EDWARDS TREASURER 1.00 X X 0 0 0 TIM HIBMA VOTING DELEGATE 1.00 X X 0 0 0 ALAN ONKEN DIRECTOR 1.00 X 0 0 0 KEVIN SCHMIDT DIRECTOR 1.00 X 0 0 0 JUSTIN NASERS DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1350 8658 10008 MEMBERSHIP DUES 900099 25440 25440 25440 53214 53214 88662 25440 0 53214 250 1000 4840 20680 752 1214 636 1290 405 1289 4800 532 1857 13992 857 SPOKESMAN, DUES & SUBSC 1581 MEMBERSHIP ACQUISITIONS 730 AG & COMMUNITY PROMOTIO 127 MISCELLANEOUS 15 56847 25 25 39288 46069 970 697 1766 1766 0 0 995176 995176 31451 31766 1066910 1073733 1722 2991 1722 2991 X 70012 75566 995176 995176 1065188 1070742 1066910 1073733 X 31815 -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 1766 1766 0 0 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 X 62401 0 62401 26261 26261 88662 56847 0 56847 0 56847 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. 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)