2026-09-02T09:50:28-07:00 2025-12-31 420331840 Iowa Farm Bureau Federation 5400 University Ave West Des Moines IA 50266 990 2025-01-01 420684998 Iowa Farm Bureau Federation IOWA 7128524443 2904 Main Street PO Box 281 Emmetsburg IA 50536 Larry Besch Treasurer 7128524443 2026-09-02 true Timothy Bigley P03143640 5152255400 2025 Palo Alto County Farm Bureau Trent Bruhn 2904 Main Street PO Box 281 Emmetsburg IA 50536 239549 false 0626 X N/A X 1916 IA To create a vibrant future for agriculture, farm families and their communities. 11 11 0 15 0 0 12782 14450 32300 31250 31405 37158 0 76487 82858 7900 10025 0 550 890 0 0 43191 52575 51641 63490 24846 19368 1291254 1311738 1432 2880 1289822 1308858 X To create a vibrant future for agriculture, farm families and their communities. false false See Schedule O. See Schedule O. See Schedule O. false true false true false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 0 false false false false false false false false X 11 11 true false true false true true true true true false false true true true true true true false false false X Larry Besch Treasurer 7128524443 2904 Main Street PO Box 281 Emmetsburg IA 50536 Trent Bruhn President 2.00 X X 0 0 50 Kipp Fehr Vice President 2.00 X X 0 0 200 Amy Wesley Secretary 2.00 X X 0 0 75 Larry Besch Treasurer 2.00 X X 0 0 50 Eric Bruhn Voting Delegate 2.00 X X 0 0 85 Eric Woodford Former Voting Delegate (10/25) 0.50 X X 0 0 0 Marty Brennan Director 0.50 X 0 0 85 Mary Halstead Director 0.50 X 0 0 50 Clayton Helgeson Director 0.50 X 0 0 50 Mason Hoffman Former Director (10/25) 0.50 X 0 0 35 Adam Kerr Director 0.50 X 0 0 75 AJ Osborn Director 0.50 X 0 0 85 Nick Woods Director 0.50 X 0 0 50 Vincent Leners Former Treasurer (10/25) 0.50 X X 0 0 0 0 0 890 false false false 14450 14450 Membership Dues 813910 31250 0 0 31250 33493 0 33493 3794 156562 129 156562 3665 0 3665 0 0 3665 82858 31250 0 37158 7025 0 3000 0 890 0 0 0 625 0 0 0 875 0 0 0 65 0 0 0 19319 0 0 0 767 0 0 0 6112 0 0 0 3000 0 0 0 342 0 0 0 4570 0 0 0 13750 0 0 0 84 0 0 0 479 0 0 0 Dues and Subscriptions 1881 0 0 0 Membership Acquisition 206 0 0 0 Other Program Services 500 0 0 0 63490 0 0 0 43882 34641 1100 1467 1046 920 211 126 27566 31078 1218495 1244426 1291254 1311738 1432 2880 1432 2880 X 1289822 1308858 1289822 1308858 1291254 1311738 19368 -332 X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false Other Part III-A, Line 1. 90% of dues came from persons, families, or entities who paid annual dues of $143 or less in 2025. See Rev. Proc. 2024-40. 1065494 63842 25845 197 1103294 1035200 55670 25215 161 1065494 1006715 53223 24600 138 1035200 995176 11539 1006715 1.00000 false false 0 0 1046 920 126 126 FBL Deferred Annuity Investment 249250 F CFBRDT, LLC 995176 C 1244426 Pt 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. Pt VI, Line 6 The organization has members. Any person may be a county Farm Bureau member. All county Farm Bureau members have voting rights and the same access to member benefits. Pt VI, Line 7a The organizations members elect the Board of Directors. Pt VI, Line 7b Certain rights are reserved to members of the organization, including: 1) elect the Board of Directors, including the voting delegate to the Iowa Farm Bureau Federation, 2) adopt amendments to the Articles of Incorporation, and 3) adopt amendments to those bylaws designated as member bylaws. Pt VI, Line 11b A complete copy of Form 990 is provided to members of the governing body for review prior to filing. The return is then signed by an authorized officer and filed with the IRS. Pt VI, Line 12c On an annual basis, all officers, directors, and key employees are required to sign a statement which affirms that they have: 1) received a copy of the conflict of interest policy, 2) read and understood the policy, 3) agreed to comply with the policy, 4) understand that the Organization is tax-exempt and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish its tax-exempt purpose. A sub-committee, comprised of non-conflicted Board of Directors, annually receives all conflict of interest information, reviews, and determines if there are conflicts of interest. The committee then reports its findings back to the Board. Pt VI, Line 19 The Organization does not make its governing documents, conflict of interest policy, or financial statements available for public inspection. Pursuant to state law, some documents may be available to members. Other Part III, Line 4a - Public Policy - The Board of Directors met with the County Board of Supervisors, Auditor, and Engineer to review the proposed budget and to lobby for additional funding for county rural roads and bridges commensurate with organization policy. Board members engaged in public policy activities on behalf of the membership. The organization promoted the issue surfacing and issue prioritization process by having members participate through electronic surveys and policy submission boxes. Board members used member input to develop policy positions followed by the organizations voting delegate representing the County Farm Bureaus policy position at a Policy Adoption Conference. Volunteers meet with elected officials at the State, National, and Local level to promote agriculture and advocate for the advancement of issues important to members. Board Members create call-to-action messages encouraging the advancement of member policy to their legislators. Volunteers attended a Day at the Capitol to meet their lawmakers and keep member policy relevant and a priority. Other Part III, Line 4b - Agriculture in the Classroom and Education - Organization sponsored and provided volunteers for the 2025 Monte Thompson Progressive Agriculture Safety Day and provided attendees hundreds of branded Lanterns for education on energy. Nearly 200 youth in the County were educated on a wide variety of dangers, and students developed an understanding of how to avoid or prevent risk. Helped sponsor and provided a volunteer for the Education Partners: Agriculture & Kids (EPAK) program where students learn about science in agriculture. The County awarded scholarships to graduating senior students. Advertised local and state educational opportunities through print media and social media and sponsored attendees to the Young Farmer Conference to engage the next generation in leadership development. Other Part III, Line 4c - Promotion - Donated funds to support four local food pantries. The Organization donated to help support and promote the County Fair with wood chips for exhibitors, livestock trophies, and banner advertisements. Volunteers served in a meal activity to promote the publics involvement in agricultural organizations. To help celebrate National Agriculture Week in March, the county Farm Bureau purchased radio advertisements for quizzing listeners on agriculture facts. The first call-in respondent to correctly answer the multiple-choice question received a gift certificate for fuel or food. It is estimated that thousands of listeners were impacted by the show. Members sponsored popcorn through school booster clubs for basketball games at competing schools within the county. Provided truck inspection kits to members. Sponsored FFA Alumni Tractor Ride and County 4-H Foundation. Pt VI, Line 2 Kipp Fehr and Nick Woods have a family relationship. Pt VI, Line 4 As previously reported in our annual group exemption letter dated August 1, 2025, Article IV, Sections 1-4.1 of the bylaws of Palo Alto County Farm Bureau were amended to update the general powers of the organization, at-large director positions, election of officers, terms of office, and the transitional provision. Form 990, Part IX, Line 11g Contract labor 19319.