2023-08-02T12:32:41-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420681391 IOWA FARM BUREAU FEDERATION IOWA 5159553898 822 CENTRAL AVE STE 102 FORT DODGE IA 50501 Denis Heatherington President 5159553898 2023-06-19 true Denis Heatherington 999009999 MAX N STUDER CPA P01272566 5152701446 2023-08-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X WEBSTER COUNTY FARM BUREAU Denis Heatherington 2348 Kansas Avenue Fort Dodge IA 50501 1141329 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 15 15 1 15 0 27771 1001274 73340 73226 26117 44267 21268 22562 148496 1141329 11800 13550 5495 4414 22020 23223 0 0 85218 84665 124533 125852 23963 1015477 702707 1679645 2554 2096 700153 1677549 X To create a vibrant future for agriculture, farm families their communities. false false Public Policy Webster County Farm Bureau Board of Directors met with the Webster County Supervisors and other officials to review the 2022-2023 budget and lobby for additional funding for county rural roads/bridges. The county board of directors also lobbied our state legislators several times throughout the year at local town hall meetings and at the state capitol on issues such as biofuel standard, land acquisition - senate tax bill, and beginning farmer tax credit. The Webster County Farm Bureau also invited over 2000 members to attend the Webster County Annual Meeting at the Opry House in Fort Dodge. 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 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 false true true true true true true false false false IA X THE ORGANIZATION 5159553898 822 CENTRAL AVE STE 102 FORT DODGE IA 50501 DENIS HEATHERINGTON PRESIDENT 001.25 X X 0 0 458 ANTON STANEK VICE PRESIDENT 001.25 X X 0 0 213 JEREMY SWANSON VOTING DELEGATE 001.25 X X 0 0 158 JOHN FREDRICKSON DIRECTOR 000.75 X 0 0 158 SAM CONDON DIRECTOR 000.75 X 0 0 73 STEVE PETERSON DIRECTOR 000.75 X 0 0 68 AARON NEWELL DIRECTOR 000.75 X 0 0 48 GARY SCHWENDEMANN SECRETARY 001.25 X X 0 0 38 JOE HORA TREASURER 001.25 X X 0 0 38 KYLE MAAS DIRECTOR 000.75 X 0 0 38 LARRY ALLIGER DIRECTOR 000.75 X 0 0 38 DAVE SEIL DIRECTOR 000.75 X 0 0 38 AUSTIN NERHUS DIRECTOR 000.75 X 0 0 38 GABE HEUN DIRECTOR 000.75 X 0 0 38 SCOTT DANIELSON DIRECTOR 000.75 X 0 0 25 1467 false false false 996526 4748 995176 1001274 MEMBERSHIP DUES 900099 73226 73226 73226 44267 44267 22562 22562 1141329 73226 66829 12550 1000 0 4414 1467 0 19444 0 738 1574 1927 0 1290 0 0 0 3400 4857 0 0 8400 0 0 12333 0 42385 392 1127 SPOKESMAN, DUES SUBSCRIPTIONS 4287 AG COMMUNITY PROMOTION 2500 MEMBERSHIP ACQUISITION 1736 MISCELLANEOUS 31 0 125852 50 50 14678 14737 1422 1349 3902 1747 2547 2155 161316 127803 522694 1533551 702707 1679645 2554 2096 2554 2096 X 700153 682373 995176 700153 1677549 702707 1679645 1015477 -38081 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 3902 1747 2155 2155 Financial derivatives and other financial products Closely-held equity interests FBL Deferred Annuity Investment 538375 Non-Marketable LLC Organization Investment 995176 1533551 Federal income taxes X 1103248 -38081 -38081 1141329 1141329 125852 125852 125852 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 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. 1,959 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 his/her 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/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 conflict 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 made available to members.