2023-08-02T12:08:52-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420684992 IOWA FARM BUREAU FEDERATION % THE ORGANIZATION KOSS 5152955309 HWY 18 W PO BOX 679 ALGONA IA 50511 Dale Lappe Treasurer 5152955309 2023-06-06 true Dale Lappe 999009999 MAX N STUDER CPA P01272566 5152701446 2023-08-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KOSSUTH COUNTY FARM BUREAU Rich Rosenmeyer 2102 190th Street Wesley IA 50483 1176049 false 0626 X X 1917 IA To create a vibrant future for agriculture, farm families their communities. 15 15 1 22 0 28350 996526 62190 63135 65267 27907 28004 25708 183811 1113276 4900 4500 9986 5395 49175 50099 0 0 73114 75303 137175 135297 46636 977979 233191 1177820 2960 3723 230231 1174097 X To create a vibrant future for agriculture, farm families their communities. false false Ag In The Classroom The main focus of Kossuth County Farm Bureau and the direction of its Board of Directors has been the spread of Agriculture in the Classroom. This happens in many forms donations to the countys three FFA Clubs and working on a Drivers ed program for rural roads. Another form is the countys support of North Central Iowa Ag in the Classroom NCIAITC and its membership dues. NCIAITC teaches to every elementary student in the county about how Agriculture affects their lives. The other avenue that the County Farm Bureau uses is its Ag Fair. The Ag Fair is for all 300 plus 4th graders in the county. 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 6 0 true 1 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 true true true true true true false false false IA X THE ORGANIZATION 6412955309 HWY 18 W PO BOX 679 ALGONA IA 50511 RICH ROSENMEYER PRESIDENT 002.00 X X 45 0 0 LEWIS ROLLING VICE PRESIDENT 002.00 X X 45 0 0 BRIAN TUMEY SECRETARY 002.00 X X 45 0 0 DALE LAPPE TREASURER 002.00 X X 45 0 0 TOM EISCHEN VOTING DELEGATE 002.00 X X 45 0 0 DAVE ROCK DIRECTOR 001.00 X 45 0 0 LENNON BRANDT DIRECTOR 001.00 X 45 0 0 JEFF SCHUTJER DIRECTOR 001.00 X 45 0 0 DEAN BERTE DIRECTOR 001.00 X 45 0 0 DICK MILLER DIRECTOR 001.00 X 45 0 0 DEAN BORMANN DIRECTOR 001.00 X 0 0 0 JOSH HILBERT DIRECTOR 001.00 X 0 0 0 AMBER KOHLHAAS DIRECTOR 001.00 X 0 0 0 BRAD BJUSTROM DIRECTOR 001.00 X 0 0 0 KEVIN KIRSCH DIRECTOR 001.00 X 0 0 0 450 false false false 996526 995176 996526 MEMBERSHIP DUES 900099 63135 63135 63135 29715 29715 17026 17026 13644 15970 -2326 -2326 -2326 41195 3800 46803 -5608 3800 -1808 3800 -5608 Expense Recoveries 900099 11008 11008 11008 1113276 75617 41133 2500 2000 0 5395 450 0 45922 0 172 3555 1403 0 1200 0 1115 0 5811 13534 0 0 0 1216 0 4870 0 30866 4018 2243 SPOKESMAN, DUES SUBSCRIPTIONS 3506 AG COMMUNITY SUPPORT 1162 MEMBERSHIP ACQUISITION 4263 MISCELLANEOUS 96 0 135297 50 50 6871 9959 4317 3478 390 193014 133272 50211 59742 140862 78010 30490 1026581 233191 1177820 2960 3723 2960 3723 X 230231 178921 995176 230231 1174097 233191 1177820 977979 -34113 X false true X false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 20266 20266 131057 99050 32007 41691 34222 7469 59742 Financial derivatives and other financial products Closely-held equity interests FBL FINANCIAL DEFERRED ANNUITY 31405 NON-MARKETABLE LLC ORGANIZATION INVESTMENT 995176 1026581 Federal income taxes X 1095133 -34113 15970 -18143 1113276 1113276 151267 15970 15970 135297 135297 X 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 position taken or expected to be taken that do not pass the more likely that 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 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. 1,420 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.