Civic Intelligence

Iowa Farm Bureau Federation

EIN 42-0234716 • 501(c)5 • Estherville, IA

Profile

To create a vibrant future for agriculture, farm families their communities.

421 1st Avenue NEstherville, IA 51334

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.01x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

36%

Higher net margin than 91% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

29th percentile

0.6%

Faster asset growth than 29% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

4.8%

Faster revenue growth than 46% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,166,227

Up $6,637 (+0.6%) from 2023

Liabilities

Up

$1,117

Up $74 (+7.1%) from 2023

Net Assets

Up

$1,165,110

Up $6,563 (+0.6%) from 2023

Revenue

Up

$90,972

Up $4,168 (+4.8%) from 2023

Expenses

Down

$58,148

Down $2,593 (-4.3%) from 2023

Net Income

Up

$32,824

Up $6,761 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $127,682Liabilities 2011: $342011Assets 2012: $131,131Liabilities 2012: $1,3792012Assets 2013: $137,919Liabilities 2013: $1,6372013Assets 2014: $141,792Liabilities 2014: $2,9732014Assets 2015: $144,948Liabilities 2015: $1,5812015Assets 2016: $146,108Liabilities 2016: $1,1152016Assets 2017: $144,452Liabilities 2017: $7582017Assets 2018: $138,997Liabilities 2018: $1,7422018Assets 2019: $140,116Liabilities 2019: $1,5542019Assets 2020: $147,954Liabilities 2020: $520Net Assets 2020: $147,4342020Assets 2021: $158,583Liabilities 2021: $1,477Net Assets 2021: $157,1062021Assets 2022: $1,158,905Liabilities 2022: $1,331Net Assets 2022: $1,157,5742022Assets 2023: $1,159,590Liabilities 2023: $1,043Net Assets 2023: $1,158,5472023Assets 2024: $1,166,227Liabilities 2024: $1,117Net Assets 2024: $1,165,1102024

Highlighted filing

2024

Assets$1,166,227
Liabilities$1,117
Net Assets$1,165,110

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $89,247Expenses 2011: $59,683Net Income 2011: $29,5642011Revenue 2012: $50,791Expenses 2012: $48,687Net Income 2012: $2,1042012Revenue 2013: $53,823Expenses 2013: $47,293Net Income 2013: $6,5302013Revenue 2014: $52,984Expenses 2014: $50,447Net Income 2014: $2,5372014Revenue 2015: $53,072Expenses 2015: $48,524Net Income 2015: $4,5482015Revenue 2016: $53,866Expenses 2016: $52,240Net Income 2016: $1,6262016Revenue 2017: $53,097Expenses 2017: $54,396Net Income 2017: -$1,2992017Revenue 2018: $53,285Expenses 2018: $59,724Net Income 2018: -$6,4392018Revenue 2019: $54,870Expenses 2019: $53,563Net Income 2019: $1,3072019Revenue 2020: $58,134Expenses 2020: $49,262Net Income 2020: $8,8722020Revenue 2021: $62,614Expenses 2021: $52,942Net Income 2021: $9,6722021Revenue 2022: $1,054,138Expenses 2022: $53,670Net Income 2022: $1,000,4682022Revenue 2023: $86,804Expenses 2023: $60,741Net Income 2023: $26,0632023Revenue 2024: $90,972Expenses 2024: $58,148Net Income 2024: $32,8242024

Highlighted filing

2024

Revenue$90,972
Expenses$58,148
Net Income$32,824

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.09$0.06$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.09$0.06$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$1.05$0.05$1.00
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.06$0.05$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.06$0.05$0.01
2019Summary only. Only limited summary data is available for this year.$0.14$0.00$0.05$0.05$0.00
2018Summary only. Only limited summary data is available for this year.$0.14$0.00$0.05$0.06$0.01
2017Summary only. Only limited summary data is available for this year.$0.14$0.00$0.05$0.05$0.00
2016Summary only. Only limited summary data is available for this year.$0.15$0.00$0.05$0.05$0.00
2015Summary only. Only limited summary data is available for this year.$0.14$0.00$0.05$0.05$0.00
2014Summary only. Only limited summary data is available for this year.$0.14$0.00$0.05$0.05$0.00
2013Summary only. Only limited summary data is available for this year.$0.14$0.00$0.05$0.05$0.01
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.05$0.05$0.00
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$0.09$0.06$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$90,972
Mission and Program Overview

Mission

Schedule O

To create a vibrant future for agriculture, farm families & their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$995,176$995,176→ $0
Savings and Temporary Cash Investments$99,852$106,960▲ $7,108
Land, Buildings, and Equipment, Net$5,724$4,625▼ $1,099
Accounts Receivable$488$551▲ $63
Cash and Non-Interest-Bearing Accounts$25$5▼ $20
Total Assets$1,159,590$1,166,227▲ $6,637
Other Assets Total$58,325$58,910▲ $585
Liabilities
Accounts Payable and Accrued Expenses$1,043$1,117▲ $74
Total Liabilities$1,043$1,117▲ $74
Net Assets / Fund Balance
Net Assets With Donor Restrictions$995,176$995,176→ $0
Net Assets Without Donor Restrictions$163,371$169,934▲ $6,563
Total Net Assets Fund Balance$1,158,547$1,165,110▲ $6,563
Total Liabilities and Net Assets / Fund Balance$1,159,590$1,166,227▲ $6,637

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,625$5,837$10,462
Investment Program Related Org$995,176--
Other Assets Org$58,910--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,032,688-▲ $51,476$25,215$1,058,949
2023$1,007,598-▲ $49,690$24,600$1,032,688
2022$0$995,176▲ $12,422-$1,007,598
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bryan KrusePresident
Drew HerumVice President
Andrew CarrDirector
Jim BoyerDirector
Joseph EnersonSecretary
Ward HarsinTreasurer
Brian RosburgVoting Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$10,315
Program Service Revenue
$24,885
Investment Income
$55,772
Other Revenue
$0
All Other Contributions
$8,215
Change in Net Assets
$32,824

Audited Revenue Reconciliation

Revenue per Audited Statements
$64,711
Revenue Not Reported on Financial Statements
$26,261
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$26,261
Total Revenue per Audited Statements
$64,711
Total Revenue per Form 990
$90,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,737
Salaries, Compensation, and Employee Benefits$25,469
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$23,465
Payments to Affiliates---$12,166
Conferences and Meetings---$5,944
Office Expenses---$3,312
Grants to Domestic Orgs---$2,500
Advertising---$2,405
Payroll Taxes---$1,837
Fees for Services Accounting---$1,260
Depreciation Depletion---$1,099
Fees for Services Management---$553
Insurance---$493
Benefits to Members---$442
Travel---$317
Other Employee Benefits---$167
Other Expenses---$41
Total Functional Expenses$0$0$0$58,148

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$58,148
Total Expenses per Audited Statements$58,148
Total Expenses per Form 990$58,148
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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 organization 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 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 18

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.

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.

Filing and Contact Details

Filer

Filer Name
Iowa Farm Bureau Federation
EIN
42-0234716
Phone
7123623585
Address
421 1ST AVENUE N, ESTHERVILLE, IA 51334
Doing Business As
Emmet County Farm Bureau

Signing Officer

Name
Ward Harsin
Title
Treasurer
Phone
7123625246
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Kruse
Formed
1918
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
14

Preparer

Firm
Gardiner Company Pc
Address
10555 NEW YORK AVENUE SUITE 200, DES MOINES, IA 50322
Preparer
Max N Studer CPA
Phone
5152701446
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

K-1 investment income difference for cost basis investment (cfbrdt, llc -26,261. Endowment investment)

Financial Statement Notes

PART V, LINE 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.

PART X, LINE 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, 2024.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Difference between k-1 endowment investment income reported on 990 for 26,261. Cfbrdt, llc investment carried on the books at cost basis per gaap.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PayrollTaxesGrp/TotalAmt01837
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRYAN KRUSE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024885
IRS990/ProgSrvcAccomActy2Grp/Desc0RELATIONS/COMMUNITY OUTREACH: AS A MEMBERSHIP ORGANIZATION THE EMMET COUNTY FARM BUREAU SERVES ITS MEMBERSHIP AND ITS COMMUNITY BY PUTTING ON MANY EVENTS AND EDUCATIONAL OPPORTUNITIES. THE COUNTY HOSTED TWO EDUCATIONAL SEMINARS RELATED TO AGRICULTURE AND HELD A PICNIC AT THE COUNTY FAIR AS APPRECIATION TO THE MEMBERSHIP IN CONJUNCTION TO A CAN DRIVE FOR THE LOCAL FOOD BANK. THE COUNTY HEADS A SHOPPING CART RACE TO PROMOTE THE LOCAL FOOD BANK AND HELPS RAISE AWARENESS FOR THAT PURPOSE. WHILE ALSO DOING A LOT OF AG OUTREACH WITH THE LOCAL RADIO STATION AND NEWSPAPER.
IRS990/ProgSrvcAccomActy3Grp/Desc0POLICY: AS A POLICY ORGANIZATION THE COUNTY FARM BUREAU HOSTS MANY INFORMATIONAL EVENTS TO FORM ITS COUNTY POLICY AND TO BRING THEIR POLICY TO THE AWARENESS OF MANY LOCAL, COUNTY, STATE AND FEDERAL OFFICIALS. THE COUNTY HOSTS ITS BUSINESS ANNUAL MEETING TO SOLIDIFY ITS POLICY AND HOSTS MANY MEET AND GREATS WITH LOCAL OFFICIALS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE COMPANY HAS VARIOUS PROGRAMS THAT ARE AIMED AT PROVIDING INFORMATION TO MEMBERS ON CURRENT AGRICULTURAL ISSUES THROUGH NEWSLETTERS, MEETINGS, ETC. 563 MEMBERS WERE BENEFITTED IN THIS MANNER DURING 2024.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0444
IRS990/PYContributionsGrantsAmt09221
IRS990/PYGrantsAndSimilarPaidAmt03500
IRS990/PYInvestmentIncomeAmt052608
IRS990/PYOtherExpensesAmt031991
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt024975
IRS990/PYRevenuesLessExpensesAmt026063
IRS990/PYSalariesCompEmpBnftPaidAmt024806
IRS990/PYTotalExpensesAmt060741
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt086804
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt032824
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt02100
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099852
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0106960
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt090% OF MEMBERSHIP DUES CAME FROM PERSONS, FAMILIES OR ENTITIES WHO PAID DUES OF $140 OR LESS IN 2024.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III-A, LINE 1
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01032688
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01058949
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt051476
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt025215
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01007598
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01032688
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt049690
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt024600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0995176
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01007598
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012422
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04625
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05837
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010462
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt058148
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0995176
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CFBRDT LLC ENDOWMENT INVESTMENT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt058910
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ANNUITY INVESTMENT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt026261
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt026261
IRS990ScheduleD/RevenueSubtotalAmt064711
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FOOTNOTES 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, 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIFFERENCE BETWEEN K-1 ENDOWMENT INVESTMENT INCOME REPORTED ON 990 FOR 26,261. CFBRDT, LLC INVESTMENT CARRIED ON THE BOOKS AT COST BASIS PER GAAP.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04625
IRS990ScheduleD/TotalBookValueOtherAssetsAmt058910
IRS990ScheduleD/TotalBookValueProgramRltdAmt0995176
IRS990ScheduleD/TotalExpensesPerForm990Amt058148
IRS990ScheduleD/TotalRevenuePerForm990Amt090972
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt064711
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt058148
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PERSON MAY BE A FARM BUREAU MEMBER. ALL FARM BUREAU MEMBERS HAVE THE SAME VOTE AND ACCESS TO MEMBER BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS INCLUDE SETTING ANNUAL MEMBERSHIP DUES AND NOMINATING VOTING DELEGATES TO THE IOWA FARM BUREAU FEDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AFTER 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 APPROVAL, THE RETURN IS SIGNED BY AN OFFICER AND SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ON 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7K-1 INVESTMENT INCOME DIFFERENCE FOR COST BASIS INVESTMENT (CFBRDT, LLC -26,261. ENDOWMENT INVESTMENT)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01159590
IRS990/TotalAssetsEOYAmt01166227
IRS990/TotalAssetsGrp/BOYAmt01159590
IRS990/TotalAssetsGrp/EOYAmt01166227
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010315
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt058148
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01043
IRS990/TotalLiabilitiesEOYAmt01117
IRS990/TotalLiabilitiesGrp/BOYAmt01043
IRS990/TotalLiabilitiesGrp/EOYAmt01117
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01158547
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01165110
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt024885
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt055772
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024885
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090972
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01159590
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01166227
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0317
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0421 1ST AVENUE N
IRS990/USAddress/CityNm0ESTHERVILLE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051334
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WARD HARSIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07123625246
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA FARM BUREAU FEDERATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0D/B/A EMMET COUNTY FARM BUREAU
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0420234716
ReturnHeader/Filer/PhoneNum07123623585
ReturnHeader/Filer/USAddress/AddressLine1Txt0421 1ST AVENUE N
ReturnHeader/Filer/USAddress/CityNm0ESTHERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051334
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421186197
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARDINER COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010555 NEW YORK AVENUE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050322
ReturnHeader/PreparerPersonGrp/PhoneNum05152701446
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MAX N STUDER CPA
ReturnHeader/ReturnTs02025-10-28T14:42:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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