2023-08-21T11:59:05-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420681033 IOWA FARM BUREAU FEDERATION IOWA 3198355126 424 MAIN ST PO BOX 220 DONNELLSON IA 52625 Lane Eads Regional Manager 3198355126 2023-08-09 true Lane Eads 999009999 true MAX N STUDER CPA P01272566 5152701446 2023-08-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LEE COUNTY FARM BUREAU Brent Koller 1727 210th Street Donnellson IA 52625 1109228 false 0626 X X 1917 IA To create a vibrant future for agriculture, farm families their communities. 16 16 1 21 0 24100 996526 63320 61600 31477 29094 2088 13932 120985 1101152 2000 2900 3773 2642 29712 29538 0 0 70793 65316 106278 100396 14707 1000756 308674 1270194 3126 3060 305548 1267134 X To create a vibrant future for agriculture, farm families their communities. false false Public Policy Promoted the policy development process getting over 100 members to participate through electronic surveys. Lee County Farm Bureau volunteers met with elected officials at a State, National, and Local level to promote agriculture and advocate for issues important to members. Issues included property tax relief, rural safety, and secondary roads. 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 3 0 true 1 true false false false false false false false false false false false false X 16 16 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 3198355126 424 Main Street PO Box 220 Donnellson IA 52625 X BRENT KOLLER PRESIDENT 002.50 X X 0 0 0 CHRIS BROWN VICE PRESIDENT 002.50 X X 0 0 0 AUSTIN MOORE TREASURER/SECRETARY 002.50 X X 0 0 0 JEFF ELLIS VOTING DELEGATE 002.50 X X 0 0 0 CHANDLER YOUNG DIRECTOR 001.50 X 0 0 0 JAY LAMPE DIRECTOR 001.50 X 0 0 0 BILLY KNISLEY DIRECTOR 001.50 X 0 0 0 CONNOR CONRAD DIRECTOR 001.50 X 0 0 0 GRANT WEISINGER DIRECTOR 001.50 X 0 0 0 SHANNON WELLMAN DIRECTOR 001.50 X 0 0 0 JUSTIN MENKE DIRECTOR 001.50 X 0 0 0 JOHN KENT DIRECTOR 001.50 X 0 0 0 STEVE NEWBERRY DIRECTOR 001.50 X 0 0 0 LARRY POMBERG DIRECTOR 001.50 X 0 0 0 JOEL BOBB DIRECTOR 001.50 X 0 0 0 HANNAH LUPKES DIRECTOR 001.50 X 0 0 0 false false false 996526 995176 996526 MEMBERSHIP DUES 900099 61600 61600 61600 29085 29085 14488 14488 5320 8035 -2715 -2715 -2715 50 41 9 9 9 Expense Recoveries 900099 2068 2068 Miscellaneous 900099 91 91 2159 1101152 61044 43582 950 1950 0 2642 0 0 26325 0 167 3046 1540 0 830 0 0 0 6794 5795 0 0 0 255 0 6820 0 33880 2629 1405 SPOKESMAN, DUES SUBSCRIPTIONS 3886 AG COMMUNITY PROMOTION 331 MEMBERSHIP ACQUISITION 1151 0 100396 50 50 73578 77646 2330 2085 139251 116023 25857 23228 98095 172009 108764 995176 308674 1270194 2726 2660 400 400 3126 3060 X 305548 271958 995176 305548 1267134 308674 1270194 1000756 -39170 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1500 1500 132132 110404 21728 5619 5619 23228 Financial derivatives and other financial products Closely-held equity interests FBL DEFERRED ANNUITY INVESTMENT NON-MARKETABLE LLC ORGANIZATION INVESTMENT 995176 995176 Federal income taxes X 1070017 -39170 8035 -31135 1101152 1101152 108431 8035 8035 100396 100396 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. 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. 1,566 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.