2025-09-24T10:01:01-05:00 2024-12-31 421186197 GARDINER COMPANY PC 10555 NEW YORK AVENUE SUITE 200 DES MOINES IA 50322 990 2024-01-01 420680706 IOWA FARM BUREAU FEDERATION D/B/A APPANOOSE COUNTY FARM BUREAU IOWA 6414374333 310 W WASHINGTON STREET STE 2 CENTERVILLE IA 525441436 ZACHARY GUINN VICE PRESIDENT 6418956151 2025-09-24 1 1 MAX N STUDER CPA P01272566 5152701446 2024 2025-03-06 01:10:19Z X APPANOOSE COUNTY FARM BUREAU CODY KORTHAUS 310 W WASHINGTON STREET STE 2 CENTERVILLE IA 525441436 100076 0 0626 X N/A X 1918 IA TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES & THEIR COMMUNITIES. 11 11 1 18 0 0 6643 6614 20520 21555 50936 54156 18356 17751 96455 100076 1001 1317 3765 1783 28845 29590 0 0 0 33955 31854 67566 64544 28889 35532 1094233 1103452 338 286 1093895 1103166 X TO CREATE A VIBRANT FUTURE FOR AGRICULTURE, FARM FAMILIES AND THEIR COMMUNITIES. 0 0 POLICY DEVELOPMENT: APPANOOSE COUNTY FARM BUREAU PRIDES ITSELF ON THE INVOLVEMENT OF THE VOLUNTEERS IN CREATING POLICY FOR THE ORGANIZATION. WE SEND OUT AN OPINIONNAIRE TO MEMBERS VIA EMAIL AND THEY ARE AVAILABLE THROUGH MAIL BY REQUEST. WE THEN, HOLD A MEETING TO DISCUSS THE FINDINGS OF THAT OPINIONNAIRE AND CREATE RESOLUTIONS THAT REFLECT THE OPINIONNAIRE. ALL MEMBERS ARE INVITED TO ATTEND. THESE ARE PRESENTED AT THE ANNUAL MEMBERSHIP MEETING IN THE FALL. AG PROMOTION: APPANOOSE COUNTY FARM BUREAU USES THE ABILITY TO PARTNER WITH LOCAL ORGANIZATIONS FOR AG PROMOTION. WE ALSO USE THE LOCAL NEWSPAPER AND TV STATION FOR A PROMOTION PLATFORM AS WELL. WE SPONSORED THE FARMER MARKET ON THE SQUARE ON FRIDAYS. WE ALSO WORK WITH THE LOCAL FAREWAY STORE FOR T-BONE TUESDAYS AND GAVE AWAY T-BONES DURING THE MONTH OF MAY FOR BEEF PROMOTION. AG IN THE CLASSROOM: APPANOOSE COUNTY FARM BUREAU HAS A WELL-ESTABLISHED AG IN THE CLASSROOM PROGRAM. WE HAVE AN AG IN THE CLASSROOM COORDINATOR THAT WORKS WITH SCHOOLS IN THE COUNTY TO DO TEACHER WORKSHOPS AND IN CLASSROOM PRESENTATIONS. SHE IS IN THE CLASSROOM ONCE A MONTH THROUGHOUT THE SCHOOL YEAR. THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 466 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 0 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 6414374333 310 W WASHINGTON STREET STE 2 CENTERVILLE IA 525441436 CODY KORTHAUS PRESIDENT 1.75 X X 0 0 0 ZACHARY GUINN VICE PRESIDENT 1.75 X X 0 0 0 CRAIG SWABY SECRETARY 1.75 X X 0 0 0 BRIAN DAVIS TREASURER 1.75 X X 0 0 50 BLAKE WHITE VOTING DELEGATE 1.75 X X 0 0 75 MARK HAINES DIRECTOR 1.00 X 0 0 0 DAVID POWELL DIRECTOR 1.00 X 0 0 0 ANTHONY J FURLIN DIRECTOR 1.00 X 0 0 0 ZEB GUINN DIRECTOR 1.00 X 0 0 0 DAN FURLIN JR DIRECTOR 1.00 X 0 0 0 CLARABELL PROBASCO DIRECTOR 1.00 X 0 0 0 0 0 125 0 0 0 0 0 1350 5264 6614 MEMBERSHIP DUES 900099 21555 21555 21555 54156 54156 7200 0 7200 7200 7200 EXPENSE RECOVERIES 900099 10551 10551 10551 100076 39306 0 54156 817 500 1783 125 22522 5190 1753 479 1250 815 6482 6254 115 1587 10538 468 843 SPOKESMAN, DUES & SUBSC 1559 MEMBERSHIP ACQUISITION 888 AG & COMMUNITY PROMOTIO 392 MISCELLANEOUS 184 64544 100 100 95311 105227 2265 2035 9001 8087 1381 914 995176 995176 1094233 1103452 338 286 338 286 X 98719 107990 995176 995176 1093895 1103166 1094233 1103452 X 35532 -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 0.00000 0.00000 0 0 9001 8087 914 914 CFBRDT, LLC: ENDOWMENT INVESTMENT 995176 C 995176 X 73815 0 73815 26261 26261 100076 64544 0 64544 0 64544 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 CFBRD PART XI, LINE 4B DIFFERENCE BETWEEN K-1 ENDOWMENT INVESTMENT INCOME REPORTED ON 990 FOR CFBRDT, LLC INVESTMENT CARRIED ON THE BOOKS AT COST BASIS PER GAAP. PART XI, LINE 4B DIFFERENCE BETWEEN K-1 ENDOWMENT INVESTMENT INCOME REPORTED ON 990 FOR CFBRDT, LLC INVESTMENT CARRIED ON THE BOOKS AT COST BASIS PER GAAP. FORM 990, PART VI, SECTION A, LINE 2 DAN FURLIN JR (FATHER) AND ANTHONY FURLIN (SON) ZACHARY GUINN AND ZEB GUINN (BROTHERS) 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 ORGANIZATIONS 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 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 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 FOR PUBLIC INSPECTION. 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 FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9: K-1 INVESTMENT INCOME DIFFERENCE FOR COST BASIS INVESTMENT (CFBRDT, LLC -26,261. ENDOWMENT INVESTMENT)