2023-08-21T12:19:08-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420684998 IOWA FARM BUREAU FEDERATION IOWA 7128524443 2904 MAIN STREET PO BOX 281 EMMETSBURG IA 50536 Vincent Leners Treasurer 7128524443 2023-08-15 true Vincent Leners 999009999 true MAX N STUDER CPA P01272566 5152701446 2023-08-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PALO ALTO COUNTY FARM BUREAU Eric Bruhn 3023 540th Avenue Cylinder IA 50528 1065342 false 0626 X X 1916 IA To create a vibrant future for agriculture, farm families their communities. 15 15 0 16 0 26350 997526 31350 31500 12018 27800 8441 69718 1065267 4450 3650 4284 1908 17590 990 0 0 30732 49724 57056 56272 12662 1008995 244700 1245294 2037 580 242663 1244714 X To create a vibrant future for agriculture, farm families their communities. false false Public Policy Palo Alto County Farm Bureau Board of Directors met with the Palo Alto County Supervisors and Auditor to review the proposed 2022-2023 budget and to lobby for additional funding for county rural roads/bridges. The county Board of Directors also lobbied our state legislators several times throughout the year via teleconference and at a Town Hall Legislative Forum on issues that impact rural Iowa and Agriculture. Ten board members engaged in public policy lobby activities on behalf of the membership. The Palo Alto County Farm Bureau also sent out a county-wide survey seeking their input on key agricultural issues at the local, state and national level. Over 225 Farmer members were sent the survey. The survey was used to develop policy statements. The Palo Alto County Farm Bureau also invited 556 members to attend the Palo Alto County Annual Meeting in August with a meal served at the VFW Hall in Emmetsburg. The members were then given the opportunity to elect the board of directors and review the 2021 audited financial reports. 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 false false false false false false false false false false false false true false false false false false false false false false true 1 0 true 0 true false false false false false false false false false false false false X 15 15 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 7128524443 2904 Main Street PO Box 281 Emmetsburg IA 50536 KATIE MOREY VICE PRESIDENT 002.00 X X 0 0 205 ADAM KERR DIRECTOR 000.50 X 0 0 125 KIPP FEHR DIRECTOR 000.50 X 0 0 110 LARRY BESCH SECRETARY 002.00 X X 0 0 50 VINCENT LENERS TREASURER 002.00 X X 0 0 50 ERIC WOODFORD VOTING DELEGATE 002.00 X X 0 0 50 MARTY BRENNAN DIRECTOR 000.50 X 0 0 50 TRENT BRUHN DIRECTOR 000.50 X 0 0 50 NEAL HELDT DIRECTOR 000.50 X 0 0 50 CLAYTON HELGESON DIRECTOR 000.50 X 0 0 50 MASON HOFFMAN DIRECTOR 000.50 X 0 0 50 DONNA MOREY DIRECTOR 000.50 X 0 0 50 AJ OSBORN DIRECTOR 000.50 X 0 0 50 NICK WOODS DIRECTOR 000.50 X 0 0 50 ERIC BRUHN PRESIDENT 002.00 X X 0 0 0 990 false false false 996526 1000 995176 997526 MEMBERSHIP DUES 900099 31500 31500 31500 27825 27825 8441 8441 50 75 -25 -25 -25 1065267 31500 36241 2650 1000 0 1908 990 0 0 0 0 0 630 0 19554 0 0 0 998 2962 0 0 0 71 0 7102 0 13860 84 616 SPOKESMAN, DUES SUBSCRIPTIONS 1454 AG COMMUNITY PROMOTION 1868 MEMBERSHIP ACQUISITION 475 MISCELLANEOUS 50 0 56272 10 10 28896 41425 782 901 250 1046 667 464 379 12288 18221 202260 1184108 244700 1245294 2037 580 2037 580 X 242663 249538 995176 242663 1244714 244700 1245294 1008995 -6944 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1046 667 379 379 Financial derivatives and other financial products Closely-held equity interests FBL DEFERRED ANNUITY INVESTMENT 188932 NON-MARKETABLE LLC ORGANIZATION INVESTMENT 995176 1184108 Federal income taxes X 1058323 -6944 -6944 1065267 1065267 56272 56272 56272 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. 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. 621 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.