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 420688072 IOWA FARM BUREAU FEDERATION D/B/A MUSCATINE COUNTY FARM BUREAU IOWA 5632635353 1501 PLAZA PLACE MUSCATINE IA 52761 JEFFREY CHOWN PRESIDENT 3193306078 2025-09-18 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z MUSCATINE COUNTY FARM BUREAU JEFFREY CHOWN 1501 PLAZA PLACE MUSCATINE IA 52761 579712 0 0626 X N/A X 1912 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 12 12 0 12 0 0 20369 23086 91840 92600 70400 103237 0 0 182609 218923 5350 10550 3237 3252 425 0 0 0 0 126347 127431 135359 141233 47250 77690 1706361 1778760 6342 1490 1700019 1777270 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 AGRICULTURAL PROMOTION: RESIDENTS OF MUSCATINE COUNTY ARE MADE AWARE OF THE IMPORTANCE OF AGRICULTURE THROUGH A VARIETY OF MEDIA OUTLETS. DURING THE SPRING AND FALL, SPONSORSHIP OF A RADIO STATION AGRICULTURE ROUND TABLE OCCURRED MAKING LISTENERS AWARE OF CURRENT EVENTS AFFECTING AGRICULTURE. SPOTS ARE PLACED WITH A RADIO STATION IN MUSCATINE PROMOTING A VARIETY OF COMMODITIES PRODUCED LOCALLY AND THE BENEFITS, ECONOMIC AND NUTRITIONALLY TO ALL. A SMALLER AUDIENCE IS REACHED THROUGH NEWSPRINT SOURCES IN AREA NEWSPAPERS STRESSING THE SAME POINTS. PARTNERING WITH THE MUSCATINE COUNTY FAIR OCCURRED IN AN EFFORT TO REVITALIZE THE OLDEST STRUCTURE LOCATED ON THE FAIRGROUNDS- THE GRANDSTAND. AGRICULTURE EDUCATION: INVESTING IN TOMORROW'S LEADERS ESPECIALLY THOSE INVOLVED WITH AGRICULTURE IS IMPORTANT TO MUSCATINE COUNTY FARM BUREAU. FOUR HIGH SCHOOL GRADUATES WERE AWARDED SCHOLARSHIPS. THESE FOUR SUBMITTED APPLICATIONS THAT WERE REVIEWED BY THE SELECTION COMMITTEE AND PRESENTED THEIR RESPECTIVE AWARDS AT GRADUATION CEREMONIES. PUBLIC POLICY: 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. 2,302 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 3 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 5632635353 1501 PLAZA PLACE MUSCATINE IA 52761 JEFFREY CHOWN PRESIDENT 1.50 X X 0 0 30 BRIAN FARGO VICE PRESIDENT 1.50 X X 0 0 90 GRANT MAURER SECRETARY/TREASURER 1.50 X X 0 0 35 BILL PETERSEN VOTING DELEGATE 1.50 X X 0 0 60 ADAM GAUGER DIRECTOR 0.50 X 0 0 50 CALEB KAUFMANN DIRECTOR 0.50 X 0 0 0 CRAIG GRUENHAGEN DIRECTOR 0.50 X 0 0 20 DAVID SCOTT DIRECTOR 0.50 X 0 0 30 DOUG NOLTE DIRECTOR 0.50 X 0 0 30 JASON WERTZBAUGHER DIRECTOR 0.50 X 0 0 0 ROBERT BEATTY DIRECTOR 0.50 X 0 0 35 RONNIE GRUENHAGEN DIRECTOR 0.50 X 0 0 15 0 0 395 0 0 0 0 0 1350 21736 23086 MEMBERSHIP DUES 900099 92600 92600 92600 77078 77078 386948 360789 26159 26159 26159 218923 92600 0 103237 6150 4400 3252 2315 27055 1430 2840 13478 2860 9133 58 7429 50930 1232 SPOKESMAN, DUES & SUBSC 4096 MEMBERSHIP ACQUISITIONS 4011 AG & COMMUNITY PROMOTIO 564 141233 35 35 78596 104305 2560 2883 3147 3147 0 0 328072 365149 995176 995176 301922 311212 1706361 1778760 6342 1490 6342 1490 X 704843 782094 995176 995176 1700019 1777270 1706361 1778760 X 77690 25822 -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 3147 3147 0 0 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 311212 311212 X 218484 25822 25822 192662 26261 26261 218923 141233 0 141233 0 141233 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. FORM 990, PART VI, SECTION A, LINE 2 RONNIE GRUENHAGEN AND CRAIG GRUENHAGEN (FATHER AND SON) 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)