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 420680704 IOWA FARM BUREAU FEDERATION D/B/A CARROLL COUNTY FARM BUREAU IOWA 7127929296 829 N GRIFFITH ROAD CARROLL IA 514012014 JASON NEES PRESIDENT 7122100365 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z CARROLL COUNTY FARM BUREAU JASON NEES 829 N GRIFFITH ROAD CARROLL IA 514012014 253479 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 13 13 1 25 0 0 18254 19670 68360 68520 61581 82143 8112 9144 156307 179477 27350 15834 2867 2870 30148 33476 0 0 0 88379 85120 148744 137300 7563 42177 1611426 1640548 1656 1386 1609770 1639162 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 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 THROUGH 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 15% 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. THE BOARD IS EAGER TO SUPPORT 4-H AND FFA YOUTH GROUPS AND THE ACTIVITIES THEY CONDUCT TO DEVELOP THE NEXT GENERATION OF AGRICULTURALISTS IN CARROLL COUNTY. HOST AN ANNUAL GROCERY GRAB WITH COUNTY AG BUSINESSES TO HELP REPLENISH THE LOCAL FOOD PANTRIES DURING NATIONAL AG WEEK. 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 $5,000 CONTRIBUTION TO THE GLIDDEN RALSTON AGRICULTURE EDUCATION PROGRAM TO FINISH 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 THREE LOCAL FARMERS PARTICIPATE IN THE 2025 YOUNG FARMER CONFERENCE, A PLACE WHERE YOUNG FARMERS CAN GAIN INSIGHT THRU EDUCATION AND INFORMATION. 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. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,736 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 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 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 7127929296 829 N GRIFFITH ROAD CARROLL IA 514012014 JASON NEES PRESIDENT 1.50 X X 0 0 84 JUSTIN SCHROEDER VICE PRESIDENT 1.50 X X 0 0 0 TONY EIKMAN SECRETARY-TREASURER 1.50 X X 0 0 0 MARIE PUDENZ VOTING DELEGATE 1.50 X X 0 0 82 RUSS SCHELLE DIRECTOR 0.50 X 0 0 0 BEN KLOCKE DIRECTOR 0.50 X 0 0 0 SHELLENE FELD DIRECTOR 0.50 X 0 0 18 WES BIERL DIRECTOR 0.50 X 0 0 0 KEVIN BOYLE DIRECTOR 0.50 X 0 0 216 GREG HABERL DIRECTOR 0.50 X 0 0 0 ANDREW KENNEBECK DIRECTOR 0.50 X 0 0 0 KYLER OSWALD DIRECTOR 0.50 X 0 0 0 HANNAH KERKOFF DIRECTOR 0.50 X 0 0 0 0 0 400 0 0 0 0 0 1350 18320 19670 MEMBERSHIP DUES 900099 68520 68520 68520 82145 82145 74000 74002 -2 -2 -2 EXPENSE RECOVERIES 900099 9144 9144 9144 179477 77664 0 82143 13334 2500 2870 30264 808 2404 1713 1450 9265 9917 6900 524 10923 37686 78 1216 SPOKESMAN, DUES & SUBSC 4442 MEMBERSHIP ACQUISITION 1006 137300 20 20 63747 133261 3871 6311 300 0 2123 2046 155 77 439572 396034 995176 995176 108585 109669 1611426 1640548 1656 1386 1656 1386 X 614594 643986 995176 995176 1609770 1639162 1611426 1640548 X 42177 13476 -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 995176 12422 1007598 1.00000 0 0 2123 2046 77 77 CFBRDT, LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 109229 EQUITY IN OTHER ORGANIZATIONS 440 109669 X 166692 13476 13476 153216 26261 26261 179477 137300 0 137300 0 137300 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 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. 1 LOESS HILLS AGRICULTURE IN THE CLASSROOM 908 6TH STREET HARLAN IA 515371405 884242576 501C3 10000 0 AGRICULTURE IN THE CLASSROOM SUPPORT 1 1 PART I, LINE 2: AG IN THE CLASSROOM PERSONNEL ATTEND FARM BUREAU BOARD MEETINGS AND PROVIDE VERBAL AND WRITTEN SUMMARIES OF ACTIVITIES BEING SUPPORTED. 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)