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      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Part III-A, Line 1. 90% of dues came from persons, families, or entities who paid annual dues of $143 or less in 2025. See Rev. Proc. 2024-40.</ExplanationTxt>
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        <AdministrativeExpensesAmt>197</AdministrativeExpensesAmt>
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        <AdministrativeExpensesAmt>161</AdministrativeExpensesAmt>
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        <Desc>CFBRDT, LLC</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
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    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="25022686">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization has members. Any person may be a county Farm Bureau member. All county Farm Bureau members have voting rights and the same access to member benefits.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations members elect the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Certain rights are reserved to members of the organization, including: 1) elect the Board of Directors, including the voting delegate to the Iowa Farm Bureau Federation, 2) adopt amendments to the Articles of Incorporation, and 3) adopt amendments to those bylaws designated as member bylaws.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A complete copy of Form 990 is provided to members of the governing body for review prior to filing. The return is then signed by an authorized officer and filed with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>On an annual basis, all officers, directors, and key employees are required to sign a statement which affirms that they have: 1) received a copy of the conflict of interest policy, 2) read and understood the policy, 3) agreed to comply with the policy, 4) understand that the Organization is tax-exempt and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish its tax-exempt purpose. A sub-committee, comprised of non-conflicted Board of Directors, annually receives all conflict of interest information, reviews, and determines if there are conflicts of interest. The committee then reports its findings back to the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization does not make its governing documents, conflict of interest policy, or financial statements available for public inspection. Pursuant to state law, some documents may be available to members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Part III, Line 4a - Policy Development - A priority of our organization is policy development and policy implementation that is relevant to our members and the agriculture community. During the year, members are asked to surface ideas important to them, business, and/or their rural community. They are also asked to complete a survey, sharing feedback on the topics that were submitted. These ideas are considered for future organizational policy. A committee reviews the information that is submitted, and all Farm Bureau members are invited to join in on the process further by discussing the topics and information with the committee at the Policy Development Meeting. The Voting Delegate representing the organization shares the policies and topics put together by their county at the state-wide policy development conference. State adopted policies are lobbied for with intent to be implemented as soon as possible. National adopted policies are presented at the American Farm Bureau Annual Meeting by the Iowa Voting Delegates. Members also meet with county personnel (Supervisors, Engineer, etc.) throughout the year to stay abreast of the issues the county is facing and encourage the elected officials to keep agriculture at front of mind when they are making decisions affecting our rural community.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Part III, Line 4b - Membership - The County Farm Bureau operates a membership program that provides members with access to educational resources, industry updates, and opportunities for professional engagement. During the year, the County Farm Bureau served members, offering a structured platform for networking, training, and participation in mission aligned initiatives. Membership benefits included access to educational workshops, print and digital publications, volunteer opportunities, and member only events, all designed to support the professional growth and community involvement of participants. Membership revenue helps support the Organizations broader mission by funding outreach efforts, program development, and operational capacity. The membership program continues to promote engagement, strengthen community connections, and expand awareness of the Organizations activities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Part III, Line 4c - Agriculture Promotions - The County Farm Bureau participated in and sponsored a variety of events and opportunities throughout the year to promote agriculture in our community. We celebrate National Ag Week during the month of March by hosting a Grocery Cart Races event to support the food pantries in the county and raise awareness about food insecurity in the county. The County Farm Bureau participated in a variety of events throughout the year to promote agriculture in our community including handing out agriculture themed treats during local community parades and sharing Guthrie County information at the local Farmers Market. The county hosts an opportunity to support the county fair by hosting our Member Appreciation event during the fair. We also host a supper for all County Fair Exhibitors and host the Pedal Pull event during County Fair weekend. We also support financially, many events, educational programs and opportunities throughout the year. The County Farm Bureau has an employee that focuses a percentage of time on Ag in the Classroom programming and opportunities for the residents in Guthrie County. The programming reached 400 students throughout the year to teach them about agriculture. Book donations were made to the public and school libraries in the county. The County offers scholarships to graduating seniors. The County Farm Bureau keeps in communication with educators, FFA Advisors and schools, promoting resources and grant opportunities available to incorporate agriculture in their classrooms.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Contract labor 19632.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>