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 420680734 IOWA FARM BUREAU FEDERATION D/B/A WASHINGTON COUNTY FARM BUREAU IOWA 3196535428 427 HWY 1 - 92 N PO BOX 30 WASHINGTON IA 523530030 BRANDON BISHOP PRESIDENT 3194611429 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z WASHINGTON COUNTY FARM BUREAU BRANDON BISHOP 427 HWY 1 - 92 N PO BOX 30 WASHINGTON IA 523530030 184887 0 0626 X N/A X 1917 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 18 18 0 30 0 0 21301 23825 76440 74718 57851 65066 8020 6130 163612 169739 19500 19500 2856 2823 30 0 0 0 0 102393 101415 124779 123738 38833 46001 1385551 1406543 3801 2765 1381750 1403778 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 AGRICULTURAL EDUCATION: REACHING TEACHERS REGARDING INCORPORATING AGRICULTURE INTO THEIR CURRICULUM THUS REACHING YOUTH WITH FACTUAL INFORMATION IS A PRIORITY OF WASHINGTON COUNTY FARM BUREAU. A SHARED POSITION WAS ESTABLISHED WITH ISU EXTENSION AND A FULL-TIME PERSON IS EMPLOYED TO REACH YOUTH IN ALL SCHOOLS IN THE COUNTIES. YOUTH EDUCATION EXPENSE: INVESTING IN TOMORROW'S LEADERS ESPECIALLY THOSE INVOLVED WITH AGRICULTURE IS IMPORTANT TO WASHINGTON COUNTY FARM BUREAU. SEVEN HIGH SCHOOL GRADUATES WERE AWARDED SCHOLARSHIPS. THIRTEEN SENIORS SUBMITTED APPLICATIONS AND WERE INTERVIEWED BY THE SELECTION COMMITTEE AND PRESENTED THEIR RESPECTIVE AWARDS AT GRADUATION CEREMONIES. PUBLIC POLICY EXPENSE: MEMBERS HAVE THE OPPORTUNITY TO SURFACE ISSUES FOR INCLUSION IN THE POLICY DEVELOPMENT PROCESS. ALL ISSUES SURFACED ARE LATER ENTERED INTO THE POLICY DEVELOPMENT SYSTEM FOR OTHER MEMBERS FROM ACROSS THE STATE TO REVIEW AND PRIORITIZE. ONCE POLICY IDEAS ARE ARRIVED AT, MEMBERS OPINIONS ON EACH ARE SOUGHT, POSITIONS ARRIVED AND THEN APPROVED. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,823 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 3196535428 427 HWY 1 - 92 N PO BOX 30 WASHINGTON IA 523530030 X BRANDON BISHOP PRESIDENT 1.50 X X 0 0 0 GREGORY KOCH VICE PRESIDENT 1.50 X X 0 0 0 CURT PACHA TREASURER 1.50 X X 0 0 0 BRADLEY SKUBAL SECRETARY 1.50 X X 0 0 0 JEFF CUDDEBACK VOTING DELEGATE 1.50 X X 0 0 0 JOLISA BOMBEI DIRECTOR 0.50 X 0 0 0 RACHEL FISHBACK DIRECTOR 0.50 X 0 0 0 ERICA FRIESE DIRECTOR 0.50 X 0 0 0 MITCHELL HORA DIRECTOR 0.50 X 0 0 0 JOEL HUBER DIRECTOR 0.50 X 0 0 0 KERWIN LEICHTY DIRECTOR 0.50 X 0 0 0 COREY MALICHKY DIRECTOR 0.50 X 0 0 0 MATTHEW MOELLER DIRECTOR 0.50 X 0 0 0 OLICIA PACHA DIRECTOR 0.50 X 0 0 0 KEVIN REED DIRECTOR 0.50 X 0 0 0 TYE RINNER DIRECTOR 0.50 X 0 0 0 DAVID SKUBAL DIRECTOR 0.50 X 0 0 0 DAVID ZIESER DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 1350 22475 23825 MEMBERSHIP DUES 900099 74718 74718 74718 65066 65066 15858 15148 710 710 710 EXPENSE RECOVERIES 900099 5420 5420 5420 169739 80848 0 65066 15500 4000 2823 1779 16826 65 4994 9986 288 13925 39138 6042 3180 SPOKESMAN, DUES & SUBSC 3884 MEMBERSHIP ACQUISITIONS 1293 AG & COMMUNITY PROMOTIO 15 123738 50 50 138022 152842 3782 4867 272365 147529 130878 124836 117343 128472 995176 995176 300 300 1385551 1406543 3801 2765 3801 2765 X 386574 408602 995176 995176 1381750 1403778 1385551 1406543 X 46001 2288 -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 3448 3448 256889 135501 121388 12028 12028 0 124836 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 X 160914 2288 15148 17436 143478 26261 26261 169739 138886 15148 15148 123738 0 123738 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 15,148. 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 15,148. 1 WASHINGTON COUNTY EXTENSION 2223 250TH STREET WASHINGTON IA 52353 426004224 501C3 15000 0 AG IN THE CLASSROOM COORDINATOR 1 1 PART I, LINE 2: BOARD RECEIVES FOLLOW-UP REPORTS FROM DONEE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 JULISA BOMBEI AND JOEL HUBER (SIBLINGS) 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)