2025-10-28T14:42:46-05:00 2024-12-31 421186197 GARDINER COMPANY PC 10555 NEW YORK AVENUE SUITE 200 DES MOINES IA 50322 990 2024-01-01 420421745 IOWA FARM BUREAU FEDERATION D/B/A MONONA COUNTY FARM BUREAU IOWA 7124233276 907 IOWA AVENUE ONAWA IA 51040 DAVID BRUNING PRESIDENT 7128800206 2025-10-28 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z MONONA COUNTY FARM BUREAU DAVID BRUNING 907 IOWA AVENUE ONAWA IA 51040 122515 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 12 12 1 18 0 0 19345 18019 44480 44400 55878 60096 0 0 119703 122515 11250 23970 2290 2288 23903 26043 0 0 0 48810 48355 86253 100656 33450 21859 1274432 1269077 1710 757 1272722 1268320 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 AGRICULTURE PROMOTION: THE MONONA COUNTY FARM BUREAU PROMOTES AGRICULTURE TO ITS MEMBERS AND GENERAL PUBLIC IN MANY WAYS. SUPPORT IN THE FORM OF ANNUAL DONATIONS TO: SCHOOL AG/FFA PROGRAMS FOR AG WEEK ACTIVITIES; HIGH SCHOOL SCHOLARSHIPS; SUPPLYING SHARE GRANT FUNDS TO AREA SCHOOLS; SPONSORING MEMBERS TO ATTEND THE YOUNG FARMER CONFERENCE; BOOSTING SOCIAL MEDIA POSTS PROMOTING AGRICULTURE, STORIES, AND EVENTS IN THE AREA. THIS COMPANY HAS DEVELOPED A PARTNERSHIP WITH SIOUXLAND AG IN THE CLASSROOM, WHERE AN ANNUAL DONATION SUPPORTS THOUSANDS OF IMPACTS TO GRADE-SCHOOL CHILDREN IN OUR COUNTY EVERY YEAR. THE COMPANY SPONSORS AN ANNUAL GROCERY GRAB EVENT DURING NATIONAL AGRICULTURE WEEK WHICH RESTOCKS LOCAL FOOD PANTRIES. MONONA COUNTY FAIR: THE MONONA COUNTY FARM BUREAU SUPPORTS NUMEROUS EVENTS AT THE MONONA COUNTY FAIR, IN THE FORM OF PREMIUM FUNDS AND EXHIBITOR DONATIONS, ANNUAL SUPPORT OF THE MONONA COUNTY FAIR ASSOCIATION AND ISU EXTENSION, ANNUAL TROPHY SPONSORSHIP. A FEW OF THE COMPANY ANNUAL EVENTS WERE HOSTING A PEDAL PULL FOR FAIRGOERS, AN ANNUAL APPRECIATION MEAL IS SERVED BY THE BOARD TO FAIRGOERS WHERE WE SERVE UPWARDS OF 300 MEALS, PROVIDE FREE HEALTH SCREENINGS THROUGH MORNINGSIDE COLLEGE, AND A FREE DONUT BREAKFAST TO EXHIBITORS AND JUDGES TWO DAYS OF FAIR WEEK ON JUDGING DAYS. THE MONONA COUNTY FARM BUREAU HAS INVESTED IN AN AG EDUCATION EXPERIENCE ARE AT THE MONONA COUNTY FAIRGROUNDS AND IS PROUD TO PARTNER WITH THE FAIRBOARD. PUBLIC POLICY: THE MONONA COUNTY FARM BUREAU HAS AN INVOLVED CORE BOARD OF DIRECTORS WHO TAKE THE TIME OUT OF THEIR BUSY FARMING SCHEDULES TO PARTICIPATE IN THE DEVELOPMENT AND IMPLEMENTATION OF POLICIES RELEVANT TO THEIR MEMBERSHIP AND VITAL AG COMMUNITY. DURING THE YEAR, MEMBERS WERE ASKED TO SUBMIT IDEAS AND ISSUES RELEVANT TO THEIR LIVES AND FARMING OPERATIONS FOR CONSIDERATION FOR FUTURE POLICIES. OUR BOARD PRESIDENT AND VOTING DELEGATE PARTICIPATE IN THE STATE ANNUAL MEETING EACH YEAR. THERE WERE ALSO ACTIVITIES CONDUCTED LOCALLY WITHIN THE COUNTY; MEMBERS MET WITH THE COUNTY SUPERVISORS, ENGINEERS, COUNTY SHERIFF, STATE AND NATIONAL REPRESENTATIVES DURING THE YEAR TO DISCUSS AND LOBBY FOR ISSUES IMPORTANT TO AGRICULTURE, AND THE COMPANY ANNUAL MEETING IS HELD ANNUALLY IN LATE AUGUST. AT THE ANNUAL MEETING MEMBERS ARE ABLE TO DISCUSS ISSUES WITH DIRECTORS AND ARE INVOLVED IN THE RATIFICATION PROCESS. LOCAL LEGISLATORS ARE INVITED TO ATTEND. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 1,114 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 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 7124233276 907 IOWA AVENUE ONAWA IA 51040 X DAVE BRUNING PRESIDENT 1.75 X X 0 0 0 KATIE JORGENSEN VICE PRESIDENT 1.75 X X 0 0 0 RACHEL WRIGHT SECRETARY 1.75 X X 0 0 0 MANDY TRUDEAU TREASURER 1.75 X X 0 0 0 JEFF MORDHORST VOTING DELEGATE 1.75 X X 0 0 0 WRAY WRIGHT DIRECTOR 0.75 X 0 0 0 DAN WITTEN DIRECTOR 0.75 X 0 0 0 LOGAN ERNEST DIRECTOR 0.75 X 0 0 0 SCOTT JORDAN DIRECTOR 0.75 X 0 0 0 COLIN MORDHORST DIRECTOR 0.75 X 0 0 0 CALEB CLEMON DIRECTOR 0.75 X 0 0 0 COOPER WARNER DIRECTOR 0.75 X 0 0 0 0 0 0 0 0 0 0 0 1350 16669 18019 MEMBERSHIP DUES 900099 44400 44400 44400 60096 60096 122515 44400 0 60096 20970 3000 2288 24040 122 1881 1110 1280 2118 3041 4200 91 7377 24420 100 748 SPOKESMAN, DUES & SUBSC 3030 MEMBERSHIP ACQUISITIONS 559 AG & COMMUNITY PROMOTIO 161 MISCELLANEOUS 120 100656 50 50 44830 30729 826 1053 375 375 2492 2392 201 100 995176 995176 232974 241594 1274432 1269077 1710 757 1710 757 X 277546 273144 995176 995176 1272722 1268320 1274432 1269077 X 21859 -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 2492 2392 100 100 CFBRDT LLC ENDOWMENT INVESTMENT 995176 C 995176 DEFERRED ANNUITY INVESTMENT 241594 241594 X 96254 0 96254 26261 26261 122515 100656 0 100656 0 100656 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 MONONA COUNTY FAIR ASSOCIATION PO BOX 313 ONAWA IA 51040 420777782 501C3 16120 0 NEW BUILDING AT FAIRGROUNDS ($15,120)AND ANNUAL COUNTY FAIR SUPPORT ($1,000). 1 1 PART I, LINE 2: BOARD RECEIVES UPDATES FROM DONEE ORGANIZATION AND TOURS FACILITIES. FORM 990, PART VI, SECTION A, LINE 2 COLIN MORDHORST AND JEFF MORDHORST (FATHER AND SON) WRAY WRIGHT AND RACHEL WRIGHT (HUSBAND AND WIFE) 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)