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 420684992 IOWA FARM BUREAU FEDERATION D/B/A KOSSUTH COUNTY FARM BUREAU IOWA 5152955309 418 HWY 18 W PO BOX 679 ALGONA IA 505110679 DALE LAPPE TREASURER 5153410717 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z KOSSUTH COUNTY FARM BUREAU RICH ROSENMEYER 418 HWY 18 W PO BOX 679 ALGONA IA 505110679 196393 0 0626 X N/A X 1917 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 17 17 1 45 0 0 20256 21932 66375 65390 45797 52058 12896 9851 145324 149231 6000 4850 5117 2560 53629 55955 0 0 0 74928 75579 139674 138944 5650 10287 1181464 1180086 4718 2850 1176746 1177236 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 AG IN THE CLASSROOM: THE MAIN FOCUS OF KOSSUTH COUNTY FARM BUREAU AND THE DIRECTION OF IT'S BOARD OF DIRECTORS HAS BEEN THE SPREAD OF AGRICULTURE IN THE CLASSROOM. THIS HAPPENS IN MANY FORMS; DONATIONS TO THE COUNTY'S THREE FFA CLUBS AND WORKING ON A DRIVER'S ED PROGRAM FOR RURAL ROADS. ANOTHER FORM IS THE COUNTY'S SUPPORT OF NORTH CENTRAL IOWA AG IN THE CLASSROOM (NCIAITC) AND ITS MEMBERSHIP DUES. NCIAITC TEACHES TO EVERY ELEMENTARY STUDENT IN THE COUNTY ABOUT HOW AGRICULTURE AFFECTS THEIR LIVES. THE OTHER AVENUE THAT THE COUNTY FARM BUREAU USES IS ITS AG FAIR. THE AG FAIR IS FOR ALL 300+ 4TH GRADERS IN THE COUNTY. RELATIONS/COMMUNITY OUTREACH: AS A MEMBERSHIP ORGANIZATION THE KOSSUTH COUNTY FARM BUREAU SERVES ITS MEMBERSHIP AND IT'S COMMUNITY BY PUTTING ON MANY EVENTS AND EDUCATIONAL OPPORTUNITIES. THE COUNTY HOSTED FOUR EDUCATIONAL SEMINARS RELATED TO AGRICULTURE AND HELD A PICNIC AT THE COUNTY FAIR AS APPRECIATION TO THE MEMBERSHIP IN CONJUNCTION TO A CAN DRIVE FOR THE LOCAL FOOD BANK. POLICY: AS A POLICY ORGANIZATION THE COUNTY FARM BUREAU HOSTS MANY INFORMATIONAL EVENTS TO FORM ITS COUNTY POLICY AND TO BRING THEIR POLICY TO THE AWARENESS OF MANY LOCAL, COUNTY, STATE AND FEDERAL OFFICIALS. THE COUNTY HOSTS ITS BUSINESS ANNUAL MEETING TO SOLIDIFY ITS POLICY AND HOSTS MANY MEET AND GREATS WITH LOCAL OFFICIALS. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,457 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 4 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 5152955309 418 HWY 18 W PO BOX 679 ALGONA IA 505110679 RICH ROSENMEYER PRESIDENT 2.00 X X 0 0 45 LEWIS ROLLING VICE PRESIDENT 2.00 X X 0 0 45 BRIAN TUMEY SECRETARY 2.00 X X 0 0 45 DALE LAPPE TREASURER 2.00 X X 0 0 45 TOM EISCHEN VOTING DELEGATE 2.00 X X 0 0 45 LENNON BRANDT DIRECTOR 1.00 X 0 0 0 DAVE ROCK DIRECTOR 1.00 X 0 0 45 DEAN BORMANN DIRECTOR 1.00 X 0 0 45 JOSH HILBERT DIRECTOR 1.00 X 0 0 45 JESSE HANSELMAN DIRECTOR 1.00 X 0 0 45 JEFF SCHUTJER DIRECTOR 1.00 X 0 0 45 BRAD BJUSTROM DIRECTOR 1.00 X 0 0 45 DEAN BERTE DIRECTOR 1.00 X 0 0 45 DICK MILLER DIRECTOR 1.00 X 0 0 45 KEVIN KIRSCH DIRECTOR 1.00 X 0 0 45 BRIAN THILGES DIRECTOR 1.00 X 0 0 45 NICK MERGEN DIRECTOR 1.00 X 0 0 0 0 0 675 0 0 0 0 0 1350 20582 21932 MEMBERSHIP DUES 900099 65390 65390 65390 54916 54916 14701 18266 -3565 -3565 -3565 26038 28896 -2858 -2858 -2858 EXPENSE RECOVERIES 900099 13416 13416 13416 149231 75241 0 52058 2850 2000 2560 51784 167 4004 1450 1335 901 5881 14665 436 4798 31900 3486 2601 MEMBERSHIP ACQUISITION 4231 SPOKESMAN, DUES & SUBSC 3314 AG & COMMUNITY PROMOTIO 581 138944 50 50 5570 13378 3914 4691 193014 140372 56128 52642 88276 80825 995176 995176 32350 33324 1181464 1180086 4718 2850 4718 2850 X 181570 182060 995176 995176 1176746 1177236 1181464 1180086 X 10287 16464 -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 20266 20266 131057 103252 27805 41691 37120 4571 52642 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 X 157700 16464 18266 34730 122970 26261 26261 149231 157210 18266 18266 138944 0 138944 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 18,266. 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 18,266. 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)