2024-11-07T11:57:17-00:00 2023-12-31 421186197 GARDINERCOMPANY PC 10555 NEW YORK AVE DES MOINES IA 50322 990 2023-01-01 420681385 IOWA FARM BUREAU FEDERATION IOWA 3192672784 422 N MAIN BOX 248 ALLISON IA 50602 C Dale Boelman President 3198856241 2024-11-07 true true MAX N STUDER CPA P01272566 5152701446 2024-11-07 2023 2024-10-15 13:58:12Z BUTLER COUNTY FARM BUREAU C Dale Boelman 24665 Quail Avenue Clarksville IA 50619 713072 false 0626 X X 1918 IA To create a vibrant future for agriculture, farm families their communities. 12 12 1 30 0 1020526 24672 80820 82305 27756 12181 20823 -1332 1149925 117826 11650 34120 4425 3013 38299 42537 0 0 86272 89652 140646 169322 1009279 -51496 1672880 1725456 1399 1216 1671481 1724240 X To create a vibrant future for agriculture, farm families their communities. false false Public Policy The Butler County Farm Bureau was active in achieving their goals of influencing public policy for their members in the county. 3 Butler County Farm Bureau board members attended a pre-session legislative forum in Waverly on Jan. 4, 2023 to discuss Farm Bureau policies. Topics discussed were pipeline issues, tax cuts, water quality, health care, education, and property taxes. 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. 3 Butler County Farm Bureau board members went to the Capitol on March 21, 2023 to be part of the Legislative Day. Butler County Farm Bureau co-sponsored a legislative forum on March 24, 2023 with Sandy Salmon and Pat Grassley to discuss legislative issues relative to their Farm Bureau policies. false false false true false false false false true true false true false 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 false false false false false true 2 0 true 1 true false false false false false false false false false false false false X 12 12 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 BRONZ HELMKE VICE PRESIDENT 002.00 X X 0 0 0 CODY SHEAR SECRETARY 002.00 X X 0 0 0 MCKENZIE HALLIGAN TREASURER 002.00 X X 0 0 0 DENNIS WHITE VOTING DELEGATE 002.00 X X 0 0 0 PRENTICE KARSJENS DIRECTOR 001.50 X 0 0 0 CHRIS GREBNER DIRECTOR 001.50 X 0 0 0 LAURA SCHMITT DIRECTOR 001.50 X 0 0 0 DAVE BOLIN DIRECTOR 001.50 X 0 0 0 THOMAS KOOP 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 1350 23322 24672 MEMBERSHIP DUES 900099 82305 82305 82305 63662 63662 8400 10014 -1614 -1614 -1614 533751 585232 -51481 -51481 -51481 Expense Recoveries 900099 282 282 282 117826 80973 12181 29620 4500 0 3013 0 0 39121 0 118 3298 1829 0 1350 0 5900 0 1018 7827 0 0 0 343 0 5448 0 40238 9760 2344 SPOKESMAN, DUES SUBSCRIPTIONS 4042 AG COMMUNITY PROMOTION 2950 MEMBERSHIP ACQUISITION 6582 MISCELLANEOUS 21 0 169322 25 25 28709 52078 4690 2765 242449 164979 87230 77470 557050 597942 995176 995176 1672880 1725456 1399 1216 1399 1216 X 676305 729064 995176 995176 1671481 1724240 1672880 1725456 X -51496 129345 -25090 X false true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false III-A 1 90 of membership dues came from persons, families or entities who paid dues of 132 or less in 2023. false 1007598 49690 24600 1032688 995176 12422 1007598 1.00000 false false 9612 9612 188695 129114 59581 44142 35865 8277 77470 Financial derivatives and other financial products Closely-held equity interests CFBRDT, LLC Endowment Investment 995176 C 995176 Federal income taxes X 232095 129345 10014 139359 92736 25090 25090 117826 179336 10014 10014 169322 169322 V 4 The Board designated funds are invested in a diversified portfolio that will provide a source of investment income to support the Organizations programs on a long-term basis. 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 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, 2023. XI 2d Rent and Building Expenses XI 4b Difference between K-1 endowment investment income reported on 990 for CFBRDT, LLC investment carried on the books at cost basis per GAAP. XII 2d Rent and Building Expenses true Butler County Fair Association 101 S Main Street Allison IA 50602 420163694 501c3 24000 Fair livestock building and fair support 1 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. 1,830 members were benefitted in this manner during 2023. 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. Form 990, Part XI, Line 9 K-1 Investment income difference for cost basis investment CFBRDT, LLC Endowment Investment