2023-08-21T12:26:55-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420685000 IOWA FARM BUREAU FEDERATION IOWA 7127555145 908 6TH STREET HARLAN IA 515371405 Mike Kelley Treasurer 7127555145 2023-08-10 true Mike Kelley 999009999 true MAX N STUDER CPA P01272566 5152701446 2023-08-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHELBY COUNTY FARM BUREAU Joel Wahling 200 Plateau Street PO Box 177 Shelby IA 51570 1292115 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 16 16 1 35 0 27062 1005071 45675 46530 49678 26659 4245 22190 126660 1100450 13800 27150 5056 2346 19892 21964 0 0 64764 65397 103512 116857 23148 983593 443640 1360894 3993 5155 439647 1355739 X To create a vibrant future for agriculture, farm families their communities. false false Ag Education Shelby County Farm Bureau strongly supports Agricultural Education and has worked very hard at keeping the local schools aware of how important agriculture is. They have done this by supporting the Loess Hills AITC that has started in SW Iowa, assisting AITC with STEM night activities in area schools, assisting AITC with the Shelby County Fair booth and Farm Bureau Pavillion, supporting all 4 local FFA Chapters, awarding scholarships to seniors attending college, sending local young farmers to the Young Farmers Leadership conference and hosting a Teacher workshop in July. false true false false false false false false false true false false true true true true false false false false false false false false false false true false false false false false false false false false false false true false false false false false false false false false true 3 0 true 1 true false false false false false false false false false false false false X 16 16 false false false false true true true true true false false false true true true true true true false false false IA X THE ORGANIZATION 7127555145 908 6th Street Harlan IA 51537 AMY MCLAUGHLIN DIRECTOR 001.00 X 0 0 148 TODD BLUM DIRECTOR 001.00 X 0 0 132 GAYLEN SMITH DIRECTOR 001.00 X 0 0 100 MIKE FARA DIRECTOR 001.00 X 0 0 100 ERIC MONSON DIRECTOR 001.00 X 0 0 100 CHRIS EVANS DIRECTOR 001.00 X 0 0 76 RON MILLER DIRECTOR 001.00 X 0 0 68 ALAN KENKEL DIRECTOR 001.00 X 0 0 16 JEROD JOHNSON DIRECTOR 001.00 X 0 0 16 JOEL WAHLING PRESIDENT 002.00 X X 0 0 0 JASON PETERSEN VICE PRESIDENT 002.00 X X 0 0 0 MIKE KELLEY TREASURER 002.00 X X 0 0 0 SAM KENKEL VOTING DELEGATE 002.00 X X 0 0 0 RANDY NELSON DIRECTOR 001.00 X 0 0 0 GABE FERRY DIRECTOR 001.00 X 0 0 0 DANIEL HELLER DIRECTOR 001.00 X 0 0 0 756 false false false 1003838 1233 995176 1005071 MEMBERSHIP DUES 900099 46530 46530 46530 30770 30770 8874 8874 21720 12554 9166 9166 9166 175000 179111 -4111 -4111 -4111 Expense Recoveries 900099 4150 4150 4150 1100450 59846 35533 22650 4500 0 2346 756 0 19518 0 138 1552 1034 0 850 0 0 0 4966 7825 0 0 0 396 0 10581 0 22748 7723 1880 SPOKESMAN, DUES SUBSCRIPTIONS 3018 AG COMMUNITY PROMOTION 2042 MEMBERSHIP ACQUISITION 2334 0 116857 50 50 91300 77277 2084 2273 264488 153573 108563 110915 241318 174878 325 995501 443640 1360894 2431 4125 1562 1030 3993 5155 X 439647 360563 995176 439647 1355739 443640 1360894 983593 -67501 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 10043 10043 241998 147287 94711 12447 6286 6161 110915 Financial derivatives and other financial products Closely-held equity interests EQUITY IN OTHER ORGANIZATIONS 325 NON-MARKETABLE LLC ORGANIZATION INVESTMENT 995176 995501 Federal income taxes X 1045503 -67501 12554 -54947 1100450 1100450 129411 12554 12554 116857 116857 X 2 FOOTNOTES IN FINANCIAL STATEMENTS Summary of Significant Accounting Policies In accordance with the Income Taxes Topic FASB ASC, the Company evaluates uncertain tax benefits arising from tax positions taken or expected to be taken based on the liklihood 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, 2022. XI 2d Rent Building Expenses XII 2d Rent Building Expenses true Iowa Agriculture Literacy Foundation 5400 University Ave West Des Moines IA 50266 311672416 501c3 11500 Loess Hills Agriculture in the Classroom program Shelby County Fair Board PO Box 528 Harlan IA 51537 420519825 50133 10000 County Fair Support 2 Part I Line 2 BOD are kept abreast of activities progress during monthly board meeting updates. X 1 995176 FMV false false false Form 990, Part III, Line 4d The Company has various programs that are aimed at providing information to members on current agricultural issues through newsletters, meetings, etc. 1,011 members were benefitted in this manner during 2022. 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 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.