2023-05-10T03:11:30-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420681385 IOWA FARM BUREAU FEDERATION IOWA 3192672784 422 N MAIN BOX 248 ALLISON IA 50602 C Dale Boelman President 3198856241 2023-05-10 true C Dale Boelman 999009999 MAX N STUDER CPA P01272566 5152701446 2023-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BUTLER COUNTY FARM BUREAU C Dale Boelman 24665 Quail Avenue Clarksville IA 50619 1187030 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 13 13 1 30 0 23350 1020526 80640 80820 90993 27756 13019 20823 208002 1149925 16900 11650 5517 4425 40997 38299 0 0 76658 86272 140072 140646 67930 1009279 773835 1672880 1602 1399 772233 1671481 X To create a vibrant future for agriculture, farm families their communities. false false 4 Public Policy The Butler County Farm Bureau was active in achieving their goals of influencing public policy for their members in the county. Legislators Shannon Latham and Annette Sweeney met with the Butler County Farm Bureau board of directors prior to the legislative session to discuss Farm Bureau policies. Topics discussed were pipeline issues, tax cuts, water quality, health care, education, property taxes, etc. Members developed the opinionnaire to distribute to members seeking their opinions on issues important to members in the county. The opinionnaire results were tabulated and policy developed by members at the annual meeting. Butler County Farm Bureau Vice President went to the Capitol on March 21, 2022 to be part of the Legislative Day. Butler County Farm Bureau co-sponsored a legislative forum on March 11, 2022 with Annette Sweeney, Amanda Ragan, Pat Grassley and Shannon Latham to discuss legislative issues relative to their Farm Bureau policies. 4 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 false 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 3192672784 422 N MAIN PO BOX 248 ALLISON IA 50602 X C DALE BOELMAN PRESIDENT 002.00 X X 0 0 0 KYLE MEHMEN VICE PRESIDENT 002.00 X X 0 0 0 PRENTICE KARSJENS SECRETARY 002.00 X X 0 0 0 DENNIS WHITE TREASURER 002.00 X X 0 0 0 DAVE BOLIN VOTING DELEGATE 002.00 X X 0 0 0 DWIGHT FOLKEN DIRECTOR 001.50 X 0 0 0 CODY SHEAR DIRECTOR 001.50 X 0 0 0 LAURA SCHMITT DIRECTOR 001.50 X 0 0 0 BRONZ HELMKE DIRECTOR 001.50 X 0 0 0 THOMAS KOOP DIRECTOR 001.50 X 0 0 0 MCKENZIE FECKERS DIRECTOR 001.50 X 0 0 0 CLINT SWICK DIRECTOR 001.50 X 0 0 0 JODIE JOHNSON DIRECTOR 001.50 X 0 0 0 false false false 1020526 1020526 MEMBERSHIP DUES 900099 80820 80820 80820 27678 27678 21546 21546 8400 9405 -1005 -1005 -1005 27778 27700 78 78 78 Expense Recoveries 900099 282 282 1149925 79815 49302 6900 4750 0 4425 0 0 35073 0 157 3069 1796 0 1290 0 5884 0 502 5323 0 0 0 213 0 4450 0 39512 10222 2391 SPOKESMAN, DUES SUBSCRIPTIONS 3852 AG COMMUNITY PROMOTION 4149 MEMBERSHIP ACQUISITION 6673 MISCELLANEOUS 15 0 140646 25 47402 28709 2795 4690 242449 155219 97452 87230 626186 557050 995176 773835 1672880 1602 1399 1602 1399 X 772233 676305 995176 772233 1671481 773835 1672880 1009279 -110031 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 9612 9612 188695 122730 65965 44142 32489 11653 87230 Financial derivatives and other financial products Closely-held equity interests NON-MARKETABLE INVESTMENT IN LLC 995176 995176 Federal income taxes X 1049299 -110031 9405 -100626 1149925 1149925 150051 9405 9405 140646 140646 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 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. 1,825 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.