2024-11-07T12:01:29-00:00 2023-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2023-01-01 420680704 IOWA FARM BUREAU FEDERATION IOWA 7127929296 829 N GRIFFITH ROAD CARROLL IA 514012014 Jason Nees President 7122100365 2024-10-17 true true MAX N STUDER CPA P01272566 5152701446 2024-11-07 2023 2024-10-15 13:58:12Z CARROLL COUNTY FARM BUREAU Jason Nees 1018 Birch Avenue Coon Rapids IA 500587525 156307 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 13 13 1 35 0 997163 18254 69200 68360 127853 61581 22810 8112 1217026 156307 23200 27350 2891 2867 27711 30148 0 0 90147 88379 143949 148744 1073077 7563 1602803 1611426 1789 1656 1601014 1609770 X To create a vibrant future for agriculture, farm families their communities. false false Schedule O Public Relations false false false true false false false false true true false true true true true true false false false false false false false false false false true false false false false false false false false false false false false false false false false true 2 0 true 1 true false false false false false false false false false false false false X 13 13 false false false false true true true true true false false false true true true true true true false false false IA X THE ORGANIZATION 7127929296 829 N Griffith Road Carroll IA 514012014 KEVIN BOYLE DIRECTOR 000.50 X 0 0 188 MARIE PUDENZ VOTING DELEGATE 001.50 X X 0 0 102 WES BIERL DIRECTOR 000.50 X 0 0 20 JASON NEES PRESIDENT 001.50 X X 0 0 10 SHELLENE FELD DIRECTOR 000.50 X 0 0 10 JUSTIN SCHROEDER VICE PRESIDENT 001.50 X X 0 0 0 TONY EICKMAN SECRETARY/TREASURER 001.50 X X 0 0 0 GREG HABERL DIRECTOR 000.50 X 0 0 0 RUSS SCHELLE DIRECTOR 000.50 X 0 0 0 ESTA RAASCH DIRECTOR 000.50 X 0 0 0 KYLER OSWALD DIRECTOR 000.50 X 0 0 0 BEN KLOCKE DIRECTOR 000.50 X 0 0 0 BRADY EISCHEID DIRECTOR 000.50 X 0 0 0 330 false false false 1350 16904 18254 MEMBERSHIP DUES 900099 68360 68360 68360 61581 61581 Expense Recoveries 900099 8032 8032 Miscellaneous 900099 80 80 8112 156307 76472 61581 24350 3000 0 2867 330 0 27514 0 157 2147 1709 0 1350 0 0 0 11732 9363 0 0 6300 483 0 10213 0 37598 78 1270 SPOKESMAN, DUES SUBSCRIPTIONS 5041 AG COMMUNITY PROMOTION 2169 MEMBERSHIP ACQUISITION 1073 0 148744 20 20 227935 63747 4277 3871 9500 300 2123 1968 233 155 258149 439572 995176 995176 107513 108585 1602803 1611426 1789 1656 1789 1656 X 605838 614594 995176 995176 1601014 1609770 1602803 1611426 X 7563 26283 -25090 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false III-A 1 90 of membership dues came from persons, families or entities who paid dues of 132 or less in 2023. false 1007598 49690 24600 1032688 995176 12422 1007598 1.00000 false false 2123 1968 155 155 Financial derivatives and other financial products Closely-held equity interests CFBRDT, LLC Endowment Investment 995176 C 995176 FBL DEFERRED ANNUITY INVESTMENT 108145 EQUITY IN OTHER ORGANIZATIONS 440 108585 Federal income taxes X 157500 26283 26283 131217 25090 25090 156307 148744 148744 148744 V 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. X 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, 2023. XI 4b Difference between K-1 endowment investment income reported on 990 for CFBRDT, LLC investment carried on the books at cost basis per GAAP. true IKM-Manning Community School District 209 10th Street Manning IA 51455 201099873 501c3 10000 FFA Greenhouse Project Loess Hills Agriculture in the Classroom 908 6th Street Harlan IA 515371405 884242576 501c3 11500 Agriculture in the Classroom support 2 Form 990, Part III, Line 4a Public Relations Carroll County Farm Bureau believes in strong community involvement at the county level. The local Public Relations committee prepares a weekly radio program titled Farm Bureau Focus which airs on the local radio station. This program highlights and promotes weekly agricultural activities in the region. The office offers the sale of Beef Certificates to individuals to help promote the beef industry within our county. Donations were given to all area schools thru booster club or school education foundations, to allow for schools to have additional funding that may not be available thru school budgets. Truck inspection forms, radon test kits and discounted movie passes are also available to individuals within the county, which allow for one-on-one interaction with our clients and customers. Twice a year Carroll County Farm Bureau sends out Bomgaars coupons out to all CCFB members, giving them 20 off items needed in day-to-day living. Carroll County Farm Bureau has expanded student services through awards recognition programs and county scholarships, we truly believe the kids in our community are our future. We currently offer Stroke Detection screenings twice a year not only to members, but all individuals within the community. We are proud to offer these important screenings to the public and educate people on health and welfare. A donation to the Brushy Creek Honor Flight allows us to sponsor and honor those individuals who served and sacrificed for our country. Form 990, Part III, Line 4b Agricultural Education Carroll County Farm Bureau strongly supports learning experiences that take place outside the classroom. We encourage the growth of all individuals thru a variety of skills by education outreach. We hope our involvement in the area will encourage individuals to be prepared for leadership and careers in science, business and technology of agriculture. Strong contributions to the Carroll Area FFA, Coon Rapids-Bayard FFA, Glidden-Ralston FFA IKM-Manning FFA groups are presented during National FFA Week. This past year, the board donated a significant donation to the Loess Hills Ag in the Classroom to enhance our reach of students within the county. We made a 10,000 contribution to the IKM-Manning Agriculture Education program to purchase and construct a new school greenhouse. The students grow vegetables for the school lunch program and potting plants for sale to the public. We are proud to have awarded county scholarships to local individuals who plan to continue their education in agriculture. We were also fortunate to have five local farmers participate in the 2023 Young Farmer Conference, a place where young farmers can gain insight thru education and information. Form 990, Part III, Line 4c Public Policy Carroll County Farm Bureau board members are vigorous regarding Policy Development and Implementation. Board Members invited all county supervisors to the February Farm Bureau meeting to visit about the yearly county budget as well as road conditions, wind turbines, taxes, and bi-annually public hearings. The September regional board meeting allowed for members to come together and voice their opinions on what state and national issues Farm Bureau should be addressing. Opinionnaires allow all Farm Bureau members to voice their thoughts and feelings regarding local, state, and national issues. Resolutions are then presented at the annual meeting in July where members are present to be discuss and amended the proposed resolutions. The adopted resolutions are then accepted by the board and in turn a group of individuals volunteer to participate in the FB Response Team, contacting legislature on the importance of the issue. Board members completed candidate evaluation forms for all legislative, congressional, and state-wide races and their completed forms were sent to the Iowa Farm Bureau committee. Farm Bureau members were fortunate to participate in Farm Bureau days at the capitol, Pre-Summer Policy, Pre-Annual District and PAC training meetings. Board Members attended legislative forums that involve issues within the county. Form 990, Part III, Line 4d The Company has various programs that are aimed at providing information to members on current agricultural issues through newsletters, meetings, etc. 1,730 members were benefitted in this manner during 2023. 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 organizations 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 final 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 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 Endowment Investment