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 420681385 IOWA FARM BUREAU FEDERATION D/B/A BUTLER COUNTY FARM BUREAU IOWA 3192672784 422 N MAIN PO BOX 248 ALLISON IA 506020248 C DALE BOELMAN PRESIDENT 3192692206 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z BUTLER COUNTY FARM BUREAU C DALE BOELMAN 422 N MAIN PO BOX 248 ALLISON IA 506020248 402649 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 11 11 1 14 0 0 24672 28210 82305 83160 12181 92952 -1332 -442 117826 203880 34120 35460 3013 2023 42537 38589 0 0 0 89652 102007 169322 178079 -51496 25801 1725456 1764179 1216 1418 1724240 1762761 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 PUBLIC POLICY: THE BUTLER COUNTY FARM BUREAU WAS ACTIVE IN ACHIEVING THEIR GOALS OF INFLUENCING PUBLIC POLICY FOR THEIR MEMBERS IN THE COUNTY. 5 BUTLER COUNTY FARM BUREAU BOARD MEMBERS ATTENDED A PRE-SESSION LEGISLATIVE FORUM IN WAVERLY ON DEC. 6, 2024 TO DISCUSS FARM BUREAU POLICIES. TOPICS DISCUSSED WERE PIPELINE ISSUES, TAX CUTS, WATER QUALITY, HEALTH CARE, EDUCATION, AND PROPERTY TAXES. MEMBERS DEVELOPED THE OPINIONNAIRE TO DISTRIBUTE TO MEMBERS SEEKING THEIR OPINIONS ON ISSUES IMPORTANT TO MEMBERS IN THE COUNTY. THE OPINIONNAIRE RESULTS WERE TABULATED AND POLICY DEVELOPED BY MEMBERS AT THE JULY MEETING. 3 BUTLER COUNTY FARM BUREAU BOARD MEMBERS WENT TO THE CAPITOL ON MARCH 19, 2024 TO BE PART OF THE "LEGISLATIVE DAY". BUTLER COUNTY FARM BUREAU CO-SPONSORED A LEGISLATIVE FORUM ON MARCH 22, 2024 WITH SANDY SALMON AND PAT GRASSLEY TO DISCUSS LEGISLATIVE ISSUES RELATIVE TO THEIR FARM BUREAU POLICIES. EDUCATION/AG IN THE CLASSROOM: A SCHOLARSHIP COMMITTEE DEVELOPED THE GUIDELINES, ACCEPTED APPLICATIONS, AND INTERVIEWED ALL CANDIDATES PRIOR TO MAKING THE SELECTION OF 11 RECIPIENTS OF THE SCHOLARSHIPS. COST $8250. THE COUNTY AG IN THE CLASSROOM COORDINATOR GAVE PRESENTATIONS REACHING STUDENTS IN 4 SCHOOLS DURING THE 2024 YEAR. ANNUALLY, THIS EQUATES TO APPROXIMATELY $10,000. THE ORGANIZATION'S AITC COORDINATOR HOSTED EDUCATIONAL ACTIVITIES DURING THE 2024 BUTLER COUNTY FAIR. BUTLER COUNTY FARM BUREAU AITC COMMITTEE MEMBERS ALSO HELPED WITH THIS ACTIVITY. THEY DESIGNED A PROGRAM CALLED "BARNYARD BUDDIES" WHERE KIDS AT THE FAIR CAN VISIT AN INTERACTIVE TENT FOCUSED ON AG ACTIVITIES. PUBLIC RELATIONS TO MEMBERS AND NON-MEMBERS: FIFTY 4-H MEMBERS WHOSE PARENTS ARE FARM BUREAU MEMBERS WERE PROVIDED $20 EACH TO OFFSET THE DUES TO THE COUNTY 4-H PROGRAM FOR A TOTAL COST OF $1000.00. $1500 WAS PROVIDED TO THE 4-H PROGRAM TO PROMOTE THE 4 COMMODITIES ENTRANTS AT THE COUNTY FAIR BY SPONSORING TROPHIES. $4000 WAS PROVIDED TO THE BUTLER COUNTY FAIR FOR THE PURPOSE OF ENHANCING THE FAIR. $20,000.00 WAS PROVIDED TO THE BUTLER COUNTY FAIR ASSOCIATION FOR THE PURPOSE OF CONSTRUCTING THE BEEF BUILDING. THE 8 FOOD PANTRIES IN THE COUNTY EACH RECEIVED $300 DURING FOOD CHECK OUT WEEK. BUTLER COUNTY FARM BUREAU PROVIDES AN OFFICE TO THE BUTLER COUNTY DEVELOPMENT ORGANIZATION AT A RENTAL RATE LESS THAN MARKET VALUE. THE IN-KIND CONTRIBUTION TO THIS ORGANIZATION IS VALUED AT $3600 PER YEAR. BCFB SPONSORS RADIO PROMOTIONS DURING NATIONAL FFA WEEK IN FEBRUARY AND NATIONAL AG WEEK IN MARCH. THESE PROMOTIONS INCLUDE AGRICULTURAL FACTS AS WELL AS BENEFITS OF FARM BUREAU AT A COST WAS $540.00. BUTLER COUNTY FARM BUREAU SPONSORED ADVERTISING DURING THE BUTLER COUNTY FAIR IN JUNE 2024 WITH BOARD MEMBERS BEING INTERVIEWED ON THE HAMPTON RADIO STATION. FARM BUREAU'S ACHIEVEMENTS AND UPCOMING EVENTS WERE BROADCASTED DURING THE FAIR WEEK. COST WAS $900. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,859 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 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 3192672784 422 N MAIN PO BOX 248 ALLISON IA 506020248 X C DALE BOELMAN PRESIDENT 2.00 X X 0 0 0 BRONZ HELMKE VICE PRESIDENT 2.00 X X 0 0 0 CODY SHEAR SECRETARY 2.00 X X 0 0 0 MCKENZIE HALLIGAN TREASURER 2.00 X X 0 0 0 DENNIS WHITE VOTING DELEGATE 2.00 X X 0 0 0 LAURA SCHMITT DIRECTOR 1.50 X 0 0 0 PRENTICE KARSJENS DIRECTOR 1.50 X 0 0 0 CHRIS GREBNER DIRECTOR 1.50 X 0 0 0 DAVE BOLIN DIRECTOR 1.50 X 0 0 0 JAY JANSSEN DIRECTOR 1.50 X 0 0 0 JODIE JOHNSON DIRECTOR 1.50 X 0 0 0 0 0 0 0 0 0 0 0 2100 26110 28210 MEMBERSHIP DUES 900099 83160 83160 83160 73885 73885 8400 9148 -748 -748 -748 208688 189621 19067 19067 19067 EXPENSE RECOVERIES 900099 306 306 306 203880 82718 0 92952 28960 6500 2023 35464 122 3003 1848 1425 6689 2743 5720 711 6626 40656 9759 2668 AG & COMMUNITY PROMOTIO 10140 MEMBERSHIP ACQUISITION 9009 SPOKESMAN, DUES & SUBSC 3993 MISCELLANEOUS 20 178079 25 25 52078 29240 2765 2980 242449 174738 77470 67711 597942 669047 995176 995176 1725456 1764179 1216 1418 1216 1418 X 729064 767585 995176 995176 1724240 1762761 1725456 1764179 X 25801 38981 -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 0 49690 24600 1032688 0 998176 12422 1010598 1.00000 0 0 9612 9612 188695 135497 53198 44142 39241 4901 67711 CFBRDT, LLC ENDOWMENT INVESTMENT 995176 C 995176 X 225748 38981 9148 48129 177619 26261 26261 203880 187227 9148 9148 178079 0 178079 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 ADJUSTMENTS IN 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 PART XI, LINE 4B - OTHER ADJUSTMENTS: DIFFERENCE BETWEEN K-1 ENDOWMENT INVESTMENT INCOME REPORTED ON 990 FOR CFBRDT, LLC INVESTMENT CARRIED ON BOOKS AT COST BASIS PER GAAP. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT AND BUILDING EXPENSES 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. 1 BUTLER COUNTY FAIR ASSOCIATION 101 S MAIN STREET ALLISON IA 50602 420163694 501C3 24000 0 FAIR LIVESTOCK BUILDING AND FAIR SUPPORT. 1 1 PART I, LINE 2: THE BOARD FOLLOWS UP AND RECEIVES UPDATES FROM ORGANIZATION RECEIVING FUNDS AS TO THE PROGRESS THAT FUNDS WERE TO BE USED FOR. FORM 990, PART VI, SECTION A, LINE 2 DAVE BOLIN AND DENNIS WHITE (BROTHERS-IN-LAW) 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'S 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 HIS/HER 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/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 CONFLICT OF INTEREST POLICY CERTIFICATION STATING THAT THEY HAVE RECEIVED, READ AND AGREE TO COMPLY WITH 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 MADE 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)