2023-08-21T11:36:41-00:00 2022-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2022-01-01 420680713 IOWA FARM BUREAU FEDERATION IOWA 5635565275 PO BOX 157 PEOSTA IA 52068 Randy Pancratz Treasurer 5635565275 2023-08-01 true Randy Pancratz 999009999 MAX N STUDER CPA P01272566 5152701446 2023-08-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DUBUQUE COUNTY FARM BUREAU Wayne Kramer 12742 Kramer Rd Farley IA 52046 1336620 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 23 23 2 45 0 24350 1011736 187958 191040 25631 42649 40746 41763 278685 1287188 6000 5100 8069 8278 87442 93147 0 0 175143 188830 276654 295355 2031 991833 1421951 2367531 2807 3703 1419144 2363828 X To create a vibrant future for agriculture, farm families their communities. false false Public Policy The Company influenced Public Policy affecting their members. Members surfaced issues of concern to their businesses and communities, and prioritized issues raised by other members. The Board distributed an Opinionnaire to poll members about priority issues and reviewed the results of that poll before drafting policy statements. The Companys Voting Delegate participated in a state-wide conference to debate draft policy statements and adopt final policy positions. 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 2 true false false false false false false false false false false false false X 23 23 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 5635565275 8479 PEOSTA COMMERCIAL CT PEOSTA IA 52068 WAYNE KRAMER PRESIDENT 001.00 X X 0 0 540 CRAIG RECKER VOTING DELEGATE 001.00 X X 0 0 90 JASON HEISLER VICE PRESIDENT 001.00 X X 0 0 40 RANDY PANCRATZ TREASURER 001.00 X X 0 0 40 RICK GANSEMER DIRECTOR 000.50 X 0 0 40 DAVID TURNIS DIRECTOR 000.50 X 0 0 40 MARK SCHUCKERT DIRECTOR 000.50 X 0 0 40 GARY VALENTINE DIRECTOR 000.50 X 0 0 40 MIKE HOFFMANN DIRECTOR 000.50 X 0 0 40 BRITTANY HOEFLER SECRETARY 001.00 X X 0 0 0 JUDY GAUL WOMENS CHAIR 001.00 X X 0 0 0 CALVIN REA DIRECTOR 000.50 X 0 0 0 JIM PFEILER DIRECTOR 000.50 X 0 0 0 MEGAN MCALLISTER DIRECTOR 000.50 X 0 0 0 DAN FRANK DIRECTOR 000.50 X 0 0 0 GENE LANGEL DIRECTOR 000.50 X 0 0 0 JASON AMBROSY DIRECTOR 000.50 X 0 0 0 DAN WALLER DIRECTOR 000.50 X 0 0 0 DEANN KRUSE DIRECTOR 000.50 X 0 0 0 LUKE THOLE DIRECTOR 000.50 X 0 0 0 AJ PFAB DIRECTOR 000.50 X 0 0 0 JOE RECKER DIRECTOR 000.50 X 0 0 0 MARTIN BAHL DIRECTOR 000.50 X 0 0 0 910 false false false 996526 15210 995176 1011736 MEMBERSHIP DUES 900099 191040 191040 191040 45565 45565 39186 39186 16200 16674 -474 -474 -474 29842 32758 -2916 -2916 -2916 Expense Recoveries 900099 3051 3051 3051 1287188 193617 81835 850 4250 0 8278 910 0 76225 0 9397 6615 4776 0 1540 0 1380 0 2995 9656 0 0 0 1814 0 16743 0 105070 17908 3731 SPOKESMAN, DUES SUBSCRIPTIONS 10069 AG COMMUNITY PROMOTION 9322 MEMBERSHIP ACQUISITION 3796 MISCELLANEOUS 30 0 295355 50 50 160256 139942 5228 14955 697634 125038 590504 572596 231564 192596 434349 1447392 1421951 2367531 2807 3703 2807 3703 X 1419144 2363828 1419144 2363828 1421951 2367531 991833 -47149 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 209123 209123 437229 77124 360105 51282 47914 3368 572596 Financial derivatives and other financial products Closely-held equity interests FBL DEFERRED ANNUITY INVESTMENT 451923 EQUITY IN OTHER ORGANIZATIONS FARM SERVICE 293 NON MARKETABLE LLC ORGANIZATION INTEREST 995176 1447392 Federal income taxes X 1256713 -47149 16674 -30475 1287188 1287188 312029 16674 16674 295355 295355 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. 4,785 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.