2023-08-02T12:01:03-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420593575 IOWA FARM BUREAU FEDERATION IOWA 7123220251 126 EAST BROADWAY STE 1 COUNCIL BLUFFS IA 51503 Mike Genereux Vice President 7123220251 2023-07-01 true Mike Genereux 999009999 true MAX N STUDER CPA P01272566 5152701446 2023-08-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WEST POTTAWATTAMIE COUNTY FARM BUREAU Luke Stamp 22613 Rd L34 Underwood IA 51576 1291630 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 17 17 3 20 0 23850 996526 93870 92970 11223 32374 35761 35563 164704 1157433 10000 12500 3339 1666 39726 39771 0 0 108099 114554 161164 168491 3540 988942 824995 1773012 3995 5156 821000 1767856 X To create a vibrant future for agriculture, farm families their communities. false false Schedule O 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 2 0 true 3 true false false false false false false false false false false false false X 17 17 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 7123220251 126 EAST BROADWAY STE 1 COUNCIL BLUFFS IA 51503 X LUKE STAMP PRESIDENT 000.75 X X 0 0 0 MIKE GENEREUX VICE PRESIDENT 000.75 X X 0 0 0 DAN ELLIOTT SECRETARY 000.75 X X 0 0 0 ADAM GITTINS TREASURER 000.75 X X 0 0 0 ADAM SUDMANN VOTING DELEGATE 000.75 X X 0 0 0 DONNA SCHNOOR WOMENS CHAIR 000.75 X X 0 0 0 MIKE SCHROPP DIRECTOR 000.50 X 0 0 0 DAVE BRANDT DIRECTOR 000.50 X 0 0 0 KELBY VORTHMANN DIRECTOR 000.50 X 0 0 0 FRED MILLER DIRECTOR 000.50 X 0 0 0 BRANDON VORTHMANN DIRECTOR 000.50 X 0 0 0 JOE TURNER DIRECTOR 000.50 X 0 0 0 GREG MILLER DIRECTOR 000.50 X 0 0 0 JEFF HAZELWOOD DIRECTOR 000.50 X 0 0 0 ERIK PEDERSEN DIRECTOR 000.50 X 0 0 0 RUSSELL MILLER DIRECTOR 000.50 X 0 0 0 TREY WHITFIELD DIRECTOR 000.50 X 0 0 0 false false false 996526 995176 996526 MEMBERSHIP DUES 900099 92970 92970 92970 34033 34033 18225 18225 32428 34313 -1885 -1885 -1885 98225 99884 -1659 -1659 -1659 Expense Recoveries 900099 19223 19223 19223 1157433 110308 50599 11500 1000 0 1666 0 0 35821 0 1088 2862 2066 0 1440 0 1822 0 3479 10798 0 0 0 287 0 13139 0 45452 23653 3691 SPOKESMAN, DUES SUBSCRIPTIONS 4386 AG COMMUNITY PROMOTION 986 MEMBERSHIP ACQUISITION 3355 0 168491 75 70 86093 79393 41771 54069 250 250 548808 286514 277212 262294 301179 261672 118415 1115264 824995 1773012 2495 5156 1500 3995 5156 X 821000 772680 995176 821000 1767856 824995 1773012 988942 -42086 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 42781 42781 488079 278399 209680 8735 8735 9213 8115 1098 262294 Financial derivatives and other financial products Closely-held equity interests FBL Deferred Annuity Investment 120088 Non-Marketable LLC Organization Investment 995176 1115264 Federal income taxes X 1149660 -42086 34313 -7773 1157433 1157433 202804 34313 34313 168491 168491 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 true Iowa Agriculture Literacy Foundation 5400 University Ave West Des Moines IA 50266 311672416 501c3 10000 Support for Loess Hills AITC Program 1 Part I Line 2 The Board is kept updated on Ag In The Classroom activities including schools and students visited by the organization that received the support. X 1 995176 FMV false false false Form 990, Part III, Line 4a Ag Education West Pottawattamie County Farm Bureau strongly supports Agricultural Education and has worked very hard at keeping the local schools aware of how important agriculture is. We have done this by conducting AITC activities in area schools and supporting Loess Hills AITC. We hope our involvement in the area will encourage individuals to be prepared for leadership and careers in science, business and technology of agriculture. We continue to support our local FFA program by giving a monetary gift to help build a barn on the school grounds to help the students learned more about livestock by on hands education. Some of those events that we are sponsoring include a Soil Judging Contest for FFA members at Wallace Research Farm, participating and making donations for a Farm Safety Day held at Westfair 600 kids attended. We award scholarships and send local young farmers to the Young Farmers Leadership conference. West Pottawattamie has a Heifer Program- where two 7 or 8th grade students are chosen to participate in the program. They each receive three heifers. They take care of these animals for 5 years and hopefully have 15 calves at that time. They report back to the Board of Directors about their feed costs and expenses in taking care of these animals. After the end of five years the student will give back to the Farm Bureau the amount of money that the three heifers received costs or replace the next recipient with 3 heifers. Form 990, Part III, Line 4b Public Relations West Pottawattamie County Farm Bureau is very strong in this area. We sponsor the Pancake Breakfast at Westfair for all 4-Hers and their family. Purchase trophies for Champion Pen of Three Market Swine. Health Screenings have been conducted such as Stroke Detection Plus events at the county FB office. We host our annual meeting in March. The board members hands out commemorative volleyballs, basketballs, footballs and baseballs to area schools that advance to state. Each of the presenters talked to the students about how FB supports the kids not only with the balls, but with scholarships for their education. We promoted the Young Farmers Conference. Started a baby seat promotion, will give first time parents a 50 voucher to purchase a car seat. Send Bomgaar coupons to all of W. Pottawattamie FB members. Have Radon Test kits and Truck Inspection sheets available for FB members. Help various organizations at Christmas time with a monetary donation from the Womens Committee. Form 990, Part III, Line 4c Public Policy West Pottawattamie County Farm Bureau is very active in their Policy Development and Policy Implementation activities. Opinionnaires were filled out by members at the Annual meeting dealing with local, state and national issues. Proposed resolutions are presented at a board meeting in July with FB members invited to be debated and amended. Adopted resolutions are supported by the voting delegate at the state policy conference. A Regional Board meeting is held. The purpose of this meeting is to surface county issues. County Supervisors, Treasurer, Engineer, Auditor and Sheriff attend a board meeting in the spring to talk about the budget and subject matters pertaining to the county. Board members regularly attend Legislative Coffees and other meetings that involve issues with W. Pottawattamie County. Voting Delegate attended FB events and talked with Senators and Representatives. Board members attend FB days at the capitol. W. Pottawattamie has a very active and willing Response Team. State Representatives attended local FB meeting to discuss different issues. 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. 2,080 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.