2024-11-14T09:16:51-00:00 2023-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2023-01-01 420421745 IOWA FARM BUREAU FEDERATION IOWA 7124233276 907 IOWA AVENUE ONAWA IA 51040 David Bruning Vice President 7128800206 2024-11-13 true true MAX N STUDER CPA P01272566 5152701446 2024-11-14 2023 2024-10-15 13:58:12Z MONONA COUNTY FARM BUREAU Jake Miltenberger 15012 Cherry Avenue Whiting IA 51063 119703 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 15 15 1 22 0 998898 19345 43560 44480 26579 55878 12134 0 1081171 119703 7600 11250 2309 2290 21945 23903 0 0 51340 48810 83194 86253 997977 33450 1268655 1274432 4293 1710 1264362 1272722 X To create a vibrant future for agriculture, farm families their communities. false false Agriculture Promotion The Monona County Farm Bureau promotes agriculture to its members and general public in many ways. Support in the form of annual donations to school Ag/FFA programs for Ag Week activities high school scholarships supplying share grant funds to area schools sponsoring members to attend the Young Farmer Conference boosting social media posts promoting agriculture, stories, and events in the area. This company has developed a partnership with Siouxland Ag in the Classroom, where an annual donation supports thousands of impacts to grade-school children in our county every year. The company sponsors an annual Grocery Grab event during national agriculture week which restocks local food pantries. 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 false false false false false false false false false false false false false false false false false true 1 0 true 1 true false false false false false false false false false false false false X 15 15 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 7124233276 907 Iowa Avenue Onawa IA 51040 X JAKE MILTENBERGER PRESIDENT 001.75 X X 0 0 0 DAVE BRUNING VICE PRESIDENT 001.75 X X 0 0 0 DAN WITTEN SECRETARY 001.75 X X 0 0 0 JAMES ALEXANDER TREASURER 001.75 X X 0 0 0 JEFF MORDHORST VOTING DELEGATE 001.75 X X 0 0 0 RACHEL WRIGHT DIRECTOR 000.75 X 0 0 0 WRAY WRIGHT DIRECTOR 000.75 X 0 0 0 LOGAN ERNST DIRECTOR 000.75 X 0 0 0 COLIN MORDHORST DIRECTOR 000.75 X 0 0 0 CALEB CLEMON DIRECTOR 000.75 X 0 0 0 MANDY TRUDEAU DIRECTOR 000.75 X 0 0 0 ALLIE MILLER DIRECTOR 000.75 X 0 0 0 SCOTT JORDAN DIRECTOR 000.75 X 0 0 0 MIKE LAGE DIRECTOR 000.75 X 0 0 0 KATIE JORGENSEN DIRECTOR 000.75 X 0 0 0 false false false 1350 17995 19345 MEMBERSHIP DUES 900099 44480 44480 44480 55878 55878 119703 44480 55878 9250 2000 0 2290 0 0 22019 0 158 1726 1112 0 1205 0 0 0 1334 2838 0 0 4200 653 0 8839 0 24464 100 862 SPOKESMAN, DUES SUBSCRIPTIONS 2712 MEMBERSHIP ACQUISITION 401 MISCELLANEOUS 90 0 86253 50 50 45581 44830 761 826 375 2492 2291 301 201 995176 995176 226786 232974 1268655 1274432 1793 1710 2500 4293 1710 X 269186 277546 995176 995176 1264362 1272722 1268655 1274432 X 33450 -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 2492 2291 201 201 Financial derivatives and other financial products Closely-held equity interests CFBRDT, LLC Endowment Investment 995176 C 995176 FBL DEFERRED ANNUITY INVESTMENT 232974 232974 Federal income taxes X 94613 94613 25090 25090 119703 86253 86253 86253 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. 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. 1,098 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