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 420685008 IOWA FARM BUREAU FEDERATION D/B/A MONTGOMERY COUNTY FARM BUREAU IOWA 7126235546 950 SENATE AVENUE A RED OAK IA 515661277 KRISTA HUNTSMAN PRESIDENT 7123265311 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z MONTGOMERY COUNTY FARM BUREAU KRISTA HUNTSMAN 950 SENATE AVENUE A RED OAK IA 515661277 135801 0 0626 X N/A X 1919 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 15 15 1 25 0 0 13356 15183 44650 46700 50422 53858 9082 8263 117510 124004 2050 2050 714 747 33876 32362 0 0 0 51251 56453 87891 91612 29619 32392 1239963 1248116 789 2811 1239174 1245305 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 EDUCATION AND AITC: THE COMPANY COMMUNICATED WITH TEACHERS, EDUCATORS AND SCHOOLS PROMOTING RESOURCES AND GRANT OPPORTUNITIES TO INCORPORATE AGRICULTURE INTO THE CLASSROOM. THE COMPANY COMMUNICATES WITH GUIDANCECOUNSELORS IN THREE LOCAL SCHOOLS PROVIDING THEM WITH INFORMATION TO DISTRIBUTE TO STUDENTS FOR THREE SCHOLARSHIPS FOR COUNTY STUDENTS TOTALING $1000. THEY HAVE AN ACTIVE AG IN THE CLASSROOM COMMITTEE THAT WORKS CLOSELY WITH THREE LOCAL SCHOOLS TO PROMOTE AGRICULTURE. THEY PROVIDED INFORMATION TO LOCAL HIGH SCHOOL STUDENTS ABOUT FARM SAFETY TIPS WHILE DRIVING. POLICY DEVELOPMENT: THE COMPANY ASKED MEMBERS TO SURFACE AND PRIORITIZE ISSUES THAT ARE IMPORTANT TO LOCAL AG OPERATIONS. THEY THEN CREATED AN OPINIONNAIRE TO BE DISTRIBUTED TO THE MEMBERSHIP TO GAUGE THE IMPORTANCE OF LOCAL, STATE AND NATIONAL ISSUES. THE COMPANY DEVELOPED COUNTY RESOLUTIONS OF IMPORTANCE TO BE DELIVERED BY THE VOTING DELEGATE TO THE STATE DELEGATE BODY. MEMBER LEADERS ALSO ENGAGED WITH LOCAL, STATE AND NATIONAL ELECTED OFFICIALS TO LOBBY FOR THE POLICIES IMPORTANT TO THE AG COMMUNITY. COUNTY PROMOTIONS: THE COMPANY IS ACTIVE IN THE PROMOTION OF AGRICULTURE TO THE MEMBERS AND THE LOCAL COMMUNITY. THE COMPANY HAS PURCHASED RADIO ADVERTISING AT TWO LOCAL RADIO STATIONS TO PROMOTE AGRICULTURE TO ALL THE PEOPLE OF THE AREA. THEY CO-SPONSOR AN AG APPRECIATION EVENT HELD DURING NATIONAL AG WEEK. THEY SPONSOR THE WOMEN GAINING GROUND CONFERENCE. THE COMPANY SPONSORED AND WORKED A BREAKFAST AT THE COUNTY FAIR PROMOTING COUNTY AG PRODUCTION. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 907 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 3 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 7126235546 950 SENATE AVENUE A RED OAK IA 515661277 KRISTA HUNTSMAN PRESIDENT 2.50 X X 0 0 0 CONNOR HULTMAN VICE PRESIDENT 2.50 X X 0 0 155 EVA COUGHLIN SECRETARY 2.50 X X 0 0 0 TERRY ANDERSON TREASURER 2.50 X X 0 0 20 RICK GUSTAFSON VOTING DELEGATE 2.50 X X 0 0 275 ANNIE FISHER DIRECTOR 1.50 X 0 0 0 RILEY PELZER DIRECTOR 1.50 X 0 0 0 LUCAS OSTER DIRECTOR 1.50 X 0 0 62 CODY VANDERHOLM DIRECTOR 1.50 X 0 0 57 JON YOUNG DIRECTOR 1.50 X 0 0 10 STACY PERKINS DIRECTOR 1.50 X 0 0 0 KATE FRIDOLPH DIRECTOR 1.50 X 0 0 0 JASON SICKELS DIRECTOR 1.50 X 0 0 0 STEVE DOLCH DIRECTOR 1.50 X 0 0 0 BRANDON POWELL DIRECTOR 1.50 X 0 0 0 0 0 579 0 0 0 0 0 2100 13083 15183 MEMBERSHIP DUES 900099 46700 46700 46700 53858 53858 15000 11797 3203 3203 3203 EXPENSE RECOVERIES 900099 5060 5060 5060 124004 54963 0 53858 1050 1000 747 29024 1011 2327 934 1245 4143 9036 237 4015 20548 9012 3037 SPOKESMAN, DUES & SUBSC 2219 MEMBERSHIP ACQUISITIONS 1200 AG & COMMUNITY PROMOTIO 827 91612 50 50 43939 94820 2380 2508 227790 73719 163084 154071 995176 995176 35334 1491 1239963 1248116 789 2811 789 2811 X 243998 250129 995176 995176 1239174 1245305 1239963 1248116 X 32392 -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 21640 21640 196050 64177 131873 10100 9542 558 154071 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 X 109540 11797 11797 97743 26261 26261 124004 103409 11797 11797 91612 0 91612 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 11,797. 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 11,797. 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)