2023-08-21T12:04:44-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420680707 IOWA FARM BUREAU FEDERATION IOWA 6417745984 811 SOUTH 4TH STREET CHARITON IA 50049 Johnathan Etter Treasurer 6417745984 2023-08-09 true Johnathan Etter 999009999 MAX N STUDER CPA P01272566 5152701446 2023-08-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LUCAS COUNTY FARM BUREAU Marshal Schlutz 28669 430th Street Russell IA 50238 1066659 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 13 13 1 15 0 24100 997276 34785 34785 13491 27619 6979 72376 1066659 1500 3700 3270 3455 18678 19204 0 0 43376 42587 66824 68946 5552 997713 228691 1217534 7821 7168 220870 1210366 X To create a vibrant future for agriculture, farm families their communities. false false Public Policy The Company is very active in their Policy Development and Policy Implementation activities. An opinionnaire is sent to approximately 164 members each year regarding local, state, and national issues. Proposed resolutions are formulated and presented at a board meeting and thoroughly debated and amended. Adopted resolutions are then supported by the voting delegate at the state policy conference. The Companys board and members then support local and state policy by contacting the representatives and lawmakers. The Company hosts Legislative forum meetings 2-3 times a year to stay in touch with lawmakers. The Company board members attend meetings held at the capitol to support Farm Bureau policy. The Company meets National representatives to discuss national issues at a regional board meeting. 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 2 0 true 1 true false false false false false false false false false false false false X 13 13 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 6417745984 811 South 4th Street Chariton IA 50049 MARSHAL SCHLUTZ PRESIDENT 002.00 X X 0 0 170 MATT EVANS DIRECTOR 001.00 X 0 0 95 BRENT HALL DIRECTOR 001.00 X 0 0 55 RICHARD WARREN DIRECTOR 001.00 X 0 0 55 LUKE WILLIS VICE PRESIDENT 002.00 X X 0 0 45 JUSTIN BROWN SECRETARY 002.00 X X 0 0 45 EARL COMSTOCK VOTING DELEGATE 002.00 X X 0 0 45 KELLI EGGERMAN DIRECTOR 001.00 X 0 0 45 CHASE ALTENHOFEN DIRECTOR 001.00 X 0 0 45 JOE MILLER DIRECTOR 001.00 X 0 0 45 ROD BORTZ DIRECTOR 001.00 X 0 0 45 JOHNATHAN ETTER TREASURER 002.00 X X 0 0 0 SARA CURRAN DIRECTOR 001.00 X 0 0 0 690 false false false 996526 750 995176 997276 MEMBERSHIP DUES 900099 34785 34785 34785 27619 27619 6919 6919 60 60 60 1066659 34785 34538 2200 1500 0 3455 690 0 17041 0 127 1346 773 0 770 0 0 0 1068 6677 0 0 4469 32 0 6124 0 17006 282 1279 SPOKESMAN, DUES SUBSCRIPTIONS 1840 AG COMMUNITY PROMOTION 1729 MEMBERSHIP ACQUISITION 538 0 68946 25 25 51400 49394 557 1112 67517 54689 13109 12828 87386 81786 76214 1072389 228691 1217534 1431 1528 6390 5640 7821 7168 X 220870 215190 995176 220870 1210366 228691 1217534 997713 -8217 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 10013 10013 47888 45073 2815 9616 9616 12828 Financial derivatives and other financial products Closely-held equity interests FBL DEFERRED ANNUITY INVESTMENT 77213 NON-MARKETABLE LLC ORGANIZATION INVESTMENT 995176 1072389 Federal income taxes X 1058442 -8217 -8217 1066659 1066659 68946 68946 68946 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. 780 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.