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 420686469 IOWA FARM BUREAU FEDERATION D/B/A UNION COUNTY FARM BUREAU IOWA 6417827118 206 N ELM STREET CRESTON IA 508012304 CAIN GOODENBERGER PRESIDENT 6413444738 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z UNION COUNTY FARM BUREAU CAIN GOODENBERGER 206 N ELM STREET CRESTON IA 508012304 114149 0 0626 X N/A X 1917 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 10 10 1 12 0 0 9788 11440 31590 32850 52451 55681 -281 6878 93548 106849 5150 4950 4688 5101 21344 22225 0 0 0 40097 44916 71279 77192 22269 29657 1115975 1118700 1901 1377 1114074 1117323 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 POLICY DEVELOPMENT: DURING THE YEAR, MEMBERS ARE ASKED TO SURFACE IDEAS IMPORTANT TO THEM, THEIR BUSINESS, AND/OR THEIR RURAL COMMUNITY. THEY ARE ALSO ASKED TO COMPLETE A SURVEY, SHARING FEEDBACK OF THE TOPICS THAT WERE SUBMITTED. THESE IDEAS ARE CONSIDERED FOR FUTURE ORGANIZATIONAL POLICY. A COMMITTEE REVIEWS THE INFORMATION THAT IS SUBMITTED, AND ALL FARM BUREAU MEMBERS ARE INVITED TO JOIN IN ON THE PROCESS FURTHER BY DISCUSSING THE TOPICS AND INFORMATION WITH THE COMMITTEE AT THE POLICY DEVELOPMENT MEETING. THE VOTING DELEGATE REPRESENTING THE ORGANIZATION SHARES THE POLICIES AND TOPICS PUT TOGETHER BY THEIR COUNTY AT THE STATE-WIDE POLICY DEVELOPMENT CONFERENCE. STATE ADOPTED POLICIES ARE LOBBIED FOR WITH INTENT TO BE IMPLEMENTED AS SOON AS POSSIBLE. NATIONAL ADOPTED POLICIES ARE PRESENTED AT THE AFBF ANNUAL MEETING BY THE IOWA VOTING DELEGATES. MEMBERS MEET WITH COUNTY PERSONNEL (SUPERVISORS, ENGINEER, ETC.) THROUGHOUT THE YEAR TO STAY ABREAST OF THE ISSUES THE COUNTY IS FACING AND ENCOURAGE THE ELECTED OFFICIALS TO KEEP AGRICULTURE AT FRONT OF MIND WHEN THEY ARE MAKING DECISIONS AFFECTING OUR RURAL COMMUNITY. AG IN THE CLASSROOM: THE COUNTY FARM BUREAU KEEPS IN COMMUNICATION WITH EDUCATORS, FFA ADVISORS AND SCHOOLS, PROMOTING RESOURCES AND GRANT OPPORTUNITIES AVAILABLE TO INCORPORATE AGRICULTURE IN THEIR CLASSROOMS. SUPPORT WAS GIVEN TO THE 4-H & FFA PROGRAMS IN THE COUNTY. THE UCFB BOD'S SEES THE NEED TO SUPPORT THE LOCAL 4-H AND FFA PROGRAMS AS BUDGETS ARE TIGHT AND MOST LEARNING HAPPENS OUTSIDE THE CLASSROOM AND THROUGH HANDS-ON EXPERIENCES. BOOK DONATIONS WERE MADE TO THE PUBLIC AND SCHOOL LIBRARIES IN THE COUNTY. THE COUNTY FARM BUREAU LEADERS HOSTED AN AG IN THE CLASSROOM PROGRAM IN ELEMENTARY CLASSROOMS IN THE COUNTY. THE BOOKS WERE READ TO ELEMENTARY CLASSROOMS, AND A PARTNERSHIP WAS MADE WITH THE CRESTON AND EAST UNION FFA CHAPTER MEMBERS TO HELP WITH READING THE BOOKS AND CONDUCT A SHORT TAKE HOME ACTIVITY. THE COUNTY ALSO PROVIDES SCHOLARSHIPS FOR GRADUATING SENIORS AND SUPPORTS YOUTH PROGRAMS AND ACTIVITIES. AGRICULTURE PROMOTIONS: PROMOTING AGRICULTURE IS AN IMPORTANT PART OF THE MISSION FOR EXAMPLE, THE COUNTY FARM BUREAU IS THE SPONSOR OF THE BI-WEEKLY RADIO TRIVIA ON THE LOCAL RADIO STATION AND PURCHASES RADIO ADS PROMOTING AGRICULTURE AND THE VARIETY OF OPPORTUNITIES FARM BUREAU OFFERS. THEY MAKE MONETARY DONATIONS TO THE FOOD PANTRIES IN THE COUNTY AND HOST A TABLE AT THE LOCAL ANIMAL SHELTER HALLOWEEN FUNDRAISING EVENT. UCFB ALSO SUPPORTS THE COUNTY FAIR IN A VARIETY OF WAYS. OFFERING SPONSORSHIP, FOOD STAND VOUCHERS, SUPPORT FOR YOUTH ACTIVITIES AND ENCOURAGING THEIR MEMBERSHIP TO VISIT AND SUPPORT THE COUNTY FAIR. WE CELEBRATED NATIONAL AG WEEK DURING THE MONTH OF MARCH BY HOSTING AN AG IN THE CLASSROOM PROGRAM AND RECOGNIZING OUR AGRICULTURE STUDENTS AT THE LOCAL COMMUNITY COLLEGE WITH A GRAB AND GO BREAKFAST. THE COUNTY FARM BUREAU HOSTS RADIO PSAS FOCUSING ON PERTINENT AGRICULTURE TOPICS. UNION COUNTY FARM BUREAU SUPPORTS FINANCIALLY, MANY EVENTS, EDUCATIONAL PROGRAMS AND OPPORTUNITIES THROUGHOUT THE YEAR. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 723 MEMBERS WERE BENEFITTED IN THIS MANNER DURING 2024. 0 0 0 1 0 0 0 0 1 1 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 6417827118 206 N ELM STREET CRESTON IA 508012304 X CAIN GOODENBERGER PRESIDENT 1.50 X X 0 0 0 JENNY WUEBKER VICE PRESIDENT 1.50 X X 0 0 0 MATT RAMAEKER SECRETARY 1.50 X X 0 0 0 ADAM BAKER TREASURER 1.50 X X 0 0 0 RUSTY ZIMMERMAN VOTING DELEGATE 1.50 X X 0 0 0 RANDY WUEBKER DIRECTOR 1.00 X 0 0 0 CHAD IDE DIRECTOR 1.00 X 0 0 0 HILLARY ZIMMERMAN DIRECTOR 1.00 X 0 0 0 MELISSA DRISKILL DIRECTOR 1.00 X 0 0 0 CASEY ALLEN DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1350 10090 11440 MEMBERSHIP DUES 900099 32850 32850 32850 55681 55681 9000 7300 1700 1700 1700 EXPENSE RECOVERIES 900099 5178 5178 5178 106849 39728 0 55681 1200 3750 5101 20452 167 1606 730 1245 3660 9626 384 4597 16060 1918 1593 MEMBERSHIP ACQUISITIONS 2949 SPOKESMAN, DUES & SUBSC 1686 AG & COMMUNITY PROMOTIO 327 MISCELLANEOUS 141 77192 40 40 24918 25446 1813 1870 82373 73503 10787 8870 10272 11592 995176 995176 72969 75706 1115975 1118700 1901 1377 1901 1377 X 118898 122147 995176 995176 1114074 1117323 1115975 1118700 X 29657 -147 -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 0 510 510 66987 61097 5890 14876 12406 2470 8870 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 75523 EQUITY IN OTHER ORGANIZATIONS 183 75706 X 87741 -147 7300 7153 80588 26261 26261 106849 84492 7300 7300 77192 0 77192 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 7,300. 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 7,300. FORM 990, PART VI, SECTION A, LINE 2 RANDY WUEBKER AND JENNY WUEBKER (HUSBAND AND WIFE) RUSTY ZIMMERMAN AND HILLARY ZIMMERMAN (HUSBAND AND WIFE) CASEY ALLEN AND MELISSA DRISKILL (SISTER-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 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)