2024-08-01T13:54:24-05:00 2023-09-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2022-10-01 450227026 North Dakota Farm Bureau NORT 7012982200 1101 First Avenue North Fargo ND 58102 Jeffrey R Missling Executive Vice President/CEO 7012982200 2024-07-25 1 1 Lisa Chaffee CPA P00193453 7012551091 2024-07-25 2022 2024-08-08 14:25:15Z Jeffrey R Missling 1101 First Avenue North Fargo ND 58102 3160500 0 X www.ndfb.org X 1942 ND To advocate for agriculture and enhance the economic opportunities of our memberships. 12 10 15 100 115307 36373 0 0 988726 995033 9622 3741 1749141 1825676 2747489 2824450 0 0 0 0 1493903 1606862 0 0 0 1771816 1323678 3265719 2930540 -518230 -106090 7765589 8053904 4080547 4423219 3685042 3630685 The mission of North Dakota Farm Bureau is to advocate for agriculture and enhance the economic opportunities of our membership while promoting individual freedoms and self-reliance. 0 0 North Dakota Farm Bureau is a free, independent, non-government, voluntary organization of farm and ranch families who have joined their county farm bureau organizations and are linked with the American Farm Bureau Federation, united for the purpose of analyzing their problems and formulating action to achieve educational improvements, economic opportunity, and social advancement.North Dakota Farm Bureau also coordinates the work of the NDFB offices. 0 0 0 1 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 1 11 0 1 15 1 1 1 0 0 0 0 0 0 0 X 12 10 1 0 1 0 1 1 1 1 0 0 1 1 1 1 0 0 1 1 1 1 0 X Jeffrey R Missling 7012982200 1101 First Avenue North Fargo ND 58102 Daryl Lies President 16.00 2.00 X X 4600 0 0 Dana Kaldor Vice President 16.00 2.00 X X 0 0 0 Weston Dvorak Director 4.00 2.00 X 0 0 0 Nathan Fegley Director thru 11/2022 2.00 2.00 X 0 0 0 Craig Vaughn Director 4.00 2.00 X 1125 0 0 Val Wagner Director 4.00 2.00 X 0 0 0 Jason Skaar Director 4.00 2.00 X 0 0 0 Tim Schoenhard Director 4.00 2.00 X 0 0 0 Lucas Lang Director 4.00 2.00 X 1275 0 0 Keith Rockeman Director 4.00 2.00 X 0 0 0 Joyln Wasen Director 4.00 2.00 X 0 0 0 Jenna Schill Director thru 11/2022 2.00 2.00 X 0 0 0 Brian Normark Director as of 11/2022 4.00 2.00 X 0 0 0 Ashley Skarsgard Director as of 11/2022 4.00 2.00 X 0 0 0 Jeffrey R Missling Executive VP/Sec-Treas 60.00 2.00 X 174763 0 60904 Valerie Gordon Assistant Treasurer 45.00 2.00 X 79358 0 21906 Peter Hanebutt Director of Public Policy 45.00 2.00 X 125912 0 34419 387033 0 117229 2 0 1 0 0 Membership 110000 893594 893594 NDFB State Annual Convention 110000 29918 29918 Ford Marketing 812900 5350 5350 66171 66171 995033 3741 3741 1632495 1632495 529231 336050 193181 193181 115307 77874 2824450 989683 115307 1719460 359866 912925 130220 123619 80232 129091 38365 92415 113574 80508 83238 83318 165027 81161 38788 139520 101439 26822 Peer Review 41524 Farm Bureau Focus 41089 Income Tax Expense 26721 Young Farmers and Ranch 18653 22425 2930540 375655 699376 32882 67371 7748979 1389246 6549405 6359733 663025 714734 70800 70800 73822 141890 7765589 8053904 330330 518947 36754 356164 5234 5234 3708229 3513408 0 29466 4080547 4423219 X 3685042 3630685 3685042 3630685 7765589 8053904 X -106090 53082 -2135 786 X 0 1 X 0 0 1 0 0 0 1 X 1047254 1047254 6011240 926144 5085096 545478 463102 82376 145007 145007 6359733 Operating Lease Liability 29466 29466 X 3434829 53082 221246 274328 3160501 -336051 -336051 2824450 3352768 422228 422228 2930540 0 2930540 Part IV, Line 2b: The Organization holds rental property security deposits. Part X, Line 2: Each entity believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The entities would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: North Dakota Farm Bureau Foundation Revenue 175,692. North Dakota Farm Bureau Foundation Unrealized Gains 45,554. Part XI, Line 4b - Other Adjustments: Rental Expenses included in Expense on Financial Statements -335,265. Add'l Tax Depreciation -786. Part XII, Line 2d - Other Adjustments: North Dakota Farm Bureau Foundation Expenses 86,963. Rental Expenses included in Expense on Financial Statements 335,265. X 0 0 0 Jeffrey R Missling Executive VP/Sec-Treas 166560 0 7500 0 703 0 29627 0 32713 0 237103 0 0 0 Peter Hanebutt Director of Public Policy 125612 0 300 0 0 0 20315 0 15136 0 161363 0 0 0 Nodak Insurance Company Two board members of North Dakota Farm Bureau serve on the Nodak board 36308 North Dakota Farm Bureau leases its Fargo office space from Nodak Insurance Company. 0 Nodak Insurance Company Two board members of North Dakota Farm Bureau serve on the Nodak board. 1509636 North Dakota Farm Bureau has granted Nodak Insurance Company a nonexclusive, nontransferable license to use, copy and incorporate the name "Farm Bureau and logo "FB and any trademarks associated with these marks to market Nodak Insurance Company products, including insurance products. Nodak Insurance Company pays a royalty fee in association with this arrangement. 0 American West Insurance Two Board members of NDFB serve on the board of American West Insurance 66153 American West is a wholly owned subsidiary of Nodak Insurance Group. NDFB has granted Nodak Insurance Company a nonexclusive, nontransferable license to use, copy and incorporate the name "Farm Bureau and logo "FB and any trademarks associated with these marks to market Nodak Insurance Company products, including insurance products. As a wholly owned subsidiary, American West Insurance falls under this license and pays a royalty fee to NDFB in association with the arrangement to market American West Insurance Products. 0 Form 990, Part VI, Section A, line 1a The President of the Board is only allowed to vote in the case of a tie. Form 990, Part VI, Section A, line 1a Executive Committee: The directors may select one member from among their number to act with the President and Vice President as an executive committee, which may act on behalf of the board at the direction of the board of directors. During FY20 there was not an active Executive Committee. Form 990, Part VI, Section A, line 2 Jeffrey R. Missling, Craig Vaughn, and Dana Kaldor all have a business relationship. Form 990, Part VI, Section A, line 4 The organization updated it's bylaws to include student members: Students under the age of 25 may make application for a student membership in Farm Bureau and upon acceptance shall be student members, entitled to all rights and privileges therein. The annual dues of student members shall be $20, of which $5 will be paid to AFBF, $10 will be paid to the county Farm Bureau where the student resides, and $5 will be paid to NDFB. Form 990, Part VI, Section A, line 6 Voting members include any state resident who receives a substantial portion of their income from agricultural products, that makes application for a voting membership in the Farm Bureau, and is accepted as a voting member. Form 990, Part VI, Section A, line 7a Each county delegate receives one vote. There are nine districts in the Organization. County delegates vote to elect a member from their district. County delegates elect the President and Vice-President of the board of directors every two years. Form 990, Part VI, Section A, line 7b Changes to the By-Laws must be approved by the county delegates at the annual meeting. Form 990, Part VI, Section A, line 8b There are no active committees with the authority to act on behalf of the full board of directors. Form 990, Part VI, Section B, line 11b The Assistant Treasurer and Executive Vice President will review a draft of the Form 990. Following their review the Form 990 will be e-mailed to the board of directors for their review prior to the Form 990 being filed. Form 990, Part VI, Section B, line 12 When board members are elected they are asked to disclose any potential conflicts. Form 990, Part VI, Section B, line 15 The Board of Directors conducts a review of the Executive Vice President's performance annually in September. The Executive Vice President reviews and determines the compensation of the Assistant Treasurer annually in September also. CEO & CFO: The salaries and corresponding benefits for the CEO, Executive Vice President and CFO, Assistant Treasurer, of North Dakota Farm Bureau (NDFB) are determined through consideration of the following factors: 1) the outcome of a performance review process, 2) annual shifts in cost of living indexes, 3) how salary and benefits packages compare with industry peers, 4) organizational performance, and 5) current local economic conditions. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Book/Tax Depreciation Difference 786. North Dakota Farm Bureau Foundation 1101 1st Ave N Fargo ND 58102 223861704 Raising Awareness of Farming Profession ND 501(c)(3) Line 7 North Dakota Farm Bureau 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0