Civic Intelligence

Iowa Farm Bureau Federation

EIN 42-0681041 • 501(c)5 • Rockwell City, IA

Profile

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

846 HIGH STREET PO Box 207Rockwell City, IA 50579
Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

Higher debt load relative to assets than 38% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.03x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

89th percentile

33%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

23rd percentile

$395

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

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

Asset Growth

40th percentile

2.9%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

50th percentile

5.9%

Faster revenue growth than 50% of similar nonprofits.

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

Assets

Up

$1,613,708

Up $45,092 (+2.9%) from 2023

Liabilities

Down

$3,206

Down $2,004 (-38%) from 2023

Net Assets

Up

$1,610,502

Up $47,096 (+3.0%) from 2023

Revenue

Up

$98,488

Up $5,453 (+5.9%) from 2023

Expenses

Up

$65,718

Up $2,088 (+3.3%) from 2023

Net Income

Up

$32,770

Up $3,365 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $272,055Liabilities 2011: $1,3742011Assets 2012: $290,965Liabilities 2012: $1,9482012Assets 2013: $298,018Liabilities 2013: $2,0042013Assets 2014: $321,394Liabilities 2014: $2,5162014Assets 2015: $343,332Liabilities 2015: $2,8722015Assets 2016: $366,849Liabilities 2016: $2,0972016Assets 2017: $390,439Liabilities 2017: $8752017Assets 2018: $398,214Liabilities 2018: $8332018Assets 2019: $437,728Liabilities 2019: $5112019Assets 2020: $478,889Liabilities 2020: $714Net Assets 2020: $478,1752020Assets 2021: $517,078Liabilities 2021: $411Net Assets 2021: $516,6672021Assets 2022: $1,516,885Liabilities 2022: $2,675Net Assets 2022: $1,514,2102022Assets 2023: $1,568,616Liabilities 2023: $5,210Net Assets 2023: $1,563,4062023Assets 2024: $1,613,708Liabilities 2024: $3,206Net Assets 2024: $1,610,5022024

Highlighted filing

2024

Assets$1,613,708
Liabilities$3,206
Net Assets$1,610,502

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2011: $91,170Expenses 2011: $77,092Net Income 2011: $14,0782011Revenue 2012: $85,937Expenses 2012: $67,601Net Income 2012: $18,3362012Revenue 2013: $74,161Expenses 2013: $67,164Net Income 2013: $6,9972013Revenue 2014: $73,893Expenses 2014: $51,029Net Income 2014: $22,8642014Revenue 2015: $76,093Expenses 2015: $54,511Net Income 2015: $21,5822015Revenue 2016: $77,989Expenses 2016: $53,697Net Income 2016: $24,2922016Revenue 2017: $84,029Expenses 2017: $59,217Net Income 2017: $24,8122017Revenue 2018: $84,740Expenses 2018: $63,032Net Income 2018: $21,7082018Revenue 2019: $85,520Expenses 2019: $59,687Net Income 2019: $25,8332019Revenue 2020: $88,529Expenses 2020: $60,606Net Income 2020: $27,9232020Revenue 2021: $87,447Expenses 2021: $62,575Net Income 2021: $24,8722021Revenue 2022: $1,089,489Expenses 2022: $60,590Net Income 2022: $1,028,8992022Revenue 2023: $93,035Expenses 2023: $63,630Net Income 2023: $29,4052023Revenue 2024: $98,488Expenses 2024: $65,718Net Income 2024: $32,7702024

Highlighted filing

2024

Revenue$98,488
Expenses$65,718
Net Income$32,770

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.00$1.61$0.10$0.07$0.03
2023Summary only. Only limited summary data is available for this year.$1.57$0.01$1.56$0.09$0.06$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.51$1.09$0.06$1.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.09$0.06$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$0.09$0.06$0.03
2019Summary only. Only limited summary data is available for this year.$0.44$0.00$0.09$0.06$0.03
2018Summary only. Only limited summary data is available for this year.$0.40$0.00$0.08$0.06$0.02
2017Summary only. Only limited summary data is available for this year.$0.39$0.00$0.08$0.06$0.02
2016Summary only. Only limited summary data is available for this year.$0.37$0.00$0.08$0.05$0.02
2015Summary only. Only limited summary data is available for this year.$0.34$0.00$0.08$0.05$0.02
2014Summary only. Only limited summary data is available for this year.$0.32$0.00$0.07$0.05$0.02
2013Summary only. Only limited summary data is available for this year.$0.30$0.00$0.07$0.07$0.01
2012Summary only. Only limited summary data is available for this year.$0.29$0.00$0.09$0.07$0.02
2011Summary only. Only limited summary data is available for this year.$0.27$0.00$0.09$0.08$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 13, 2023
Return Version
2022v5.0
Gross Receipts
$1,089,489
Mission and Program Overview

Mission

Schedule O

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$149,389$125,723▼ $23,666
Savings and Temporary Cash Investments$19,331$22,121▲ $2,790
Accounts Receivable$1,115$1,206▲ $91
Land, Buildings, and Equipment, Net$781$614▼ $167
Cash and Non-Interest-Bearing Accounts$20$20→ $0
Total Assets$517,078$1,516,885▲ $999,807
Other Assets Total$346,442$1,367,201▲ $1,020,759
Liabilities
Accounts Payable and Accrued Expenses$411$2,675▲ $2,264
Total Liabilities$411$2,675▲ $2,264
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$995,176-
Net Assets Without Donor Restrictions$516,667$519,034▲ $2,367
Total Net Assets Fund Balance$516,667$1,514,210▲ $997,543
Total Liabilities and Net Assets / Fund Balance$517,078$1,516,885▲ $999,807

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$614$3,503$4,117
Other Assets Org$995,176--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Nick BurleyTreasurer$510$510
Andrew LauverDirector$165$165
Kevin PoenVice President$115$115
Darcy MaulsbyDirector$100$100
James HeppPresident$90$90
Ben AlbrightDirector$75$75
Brenan GreenSecretary$55$55
John RosenboomDirector$55$55
Michael BeckerDirector$55$55
Jason FolsomDirector$45$45
Marvin WuebkerDirector$45$45
Matt JohnsonDirector$45$45
Brad BlackVoting Delegate$10$10

Board Members and Trustees

NameTitle
Alan WedemeyerDirector
Ethan LenzDirector
Zachary MinnihanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$997,934
Program Service Revenue
$35,730
Investment Income
$42,372
Other Revenue
$13,453
All Other Contributions
$658
Change in Net Assets
$1,028,899

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Secur Prtnrshp Trust Intrsts1$995,176Fair Market Value (FMV)
Total Noncash Contributions1$995,176-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,089,489
Revenue Not Reported on Form 990
$-31,356
Total Revenue per Audited Statements
$1,058,133
Total Revenue per Form 990
$1,089,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,373
Grants and Similar Amounts Paid$3,350
Salaries, Compensation, and Employee Benefits$1,365
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$21,043
Payments to Affiliates---$17,468
Conferences and Meetings---$5,627
Benefits to Members---$3,502
Grants to Domestic Orgs---$2,250
Office Expenses---$1,894
Current Officers, Directors, Trustees, and Key Employees---$1,365
Advertising---$1,191
Grants to Domestic Individuals---$1,100
Fees for Services Management---$794
Insurance---$694
Travel---$169
Depreciation Depletion---$167
Other Expenses---$40
Occupancy---$1
Total Functional Expenses$0$0$0$60,590

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$60,590
Total Expenses per Audited Statements$60,590
Total Expenses per Form 990$60,590
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 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.

Filing and Contact Details

Filer

Filer Name
Iowa Farm Bureau Federation
EIN
42-0681041
In Care Of
% THE ORGANIZATION
Phone
5153681977
Address
846 HIGH STREET PO Box 207, ROCKWELL CITY, IA 50579
Doing Business As
Calhoun County Farm Bureau

Signing Officer

Name
James Hepp
Title
President
Phone
5153681977
Signed
2023-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Hepp
Formed
1918
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
16

Preparer

Firm
Gardinercompany Pc
Address
10555 NEW YORK AVE, DES MOINES, IA 50322
Preparer
Max N Studer CPA
Phone
5152701446
Supplemental Narrative

Additional Explanations

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. 806 members were benefitted in this manner during 2022.

Financial Statement Notes

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

Raw XML AppendixShowing 400 of 453 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0411
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02675
IRS990/AccountsReceivableGrp/BOYAmt01115
IRS990/AccountsReceivableGrp/EOYAmt01206
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To create a vibrant future for agriculture, farm families their communities.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/TotalAmt01191
IRS990/AllOtherContributionsAmt0658
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt03502
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05153681977
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0846 HIGH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCKWELL CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050579
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt020
IRS990/CashNonInterestBearingGrp/EOYAmt020
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01365
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt05627
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt03502
IRS990/CYContributionsGrantsAmt0997934
IRS990/CYGrantsAndSimilarPaidAmt03350
IRS990/CYInvestmentIncomeAmt042372
IRS990/CYOtherExpensesAmt052373
IRS990/CYOtherRevenueAmt013453
IRS990/CYProgramServiceRevenueAmt035730
IRS990/CYRevenuesLessExpensesAmt01028899
IRS990/CYSalariesCompEmpBnftPaidAmt01365
IRS990/CYTotalExpensesAmt060590
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01089489
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0167
IRS990/Desc0Public Policy Promoted the issue surfacing and issue prioritization process getting over 50 members to participate through electronic or paper surveys. Calhoun County Farm Bureau volunteers met with elected officials at a State, National, and Local level to promote agriculture and advocate for issues important to members. Issues included property tax relief, rural safety, and secondary roads. Members represented the County Farm Bureau on school task forces to work on school finance and long-term planning that directly affects property taxes of Calhoun County members.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0CALHOUN COUNTY FARM BUREAU
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0995176
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt021043
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt0794
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0002.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2002.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4002.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6002.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt7001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt8001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt9001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12002.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14001.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15001.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0NICK BURLEY
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW LAUVER
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN POEN
IRS990/Form990PartVIISectionAGrp/PersonNm3DARCY MAULSBY
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES HEPP
IRS990/Form990PartVIISectionAGrp/PersonNm5BEN ALBRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm6BRENAN GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHAEL BECKER
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN ROSENBOOM
IRS990/Form990PartVIISectionAGrp/PersonNm9JASON FOLSOM
IRS990/Form990PartVIISectionAGrp/PersonNm10MARVIN WUEBKER
IRS990/Form990PartVIISectionAGrp/PersonNm11MATT JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm12BRAD BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm13ALAN WEDEMEYER
IRS990/Form990PartVIISectionAGrp/PersonNm14ZACHARY MINNIHAN
IRS990/Form990PartVIISectionAGrp/PersonNm15ETHAN LENZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0510
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1165
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2115
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt490
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt575
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt655
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt755
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt855
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt945
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1045
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1145
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12VOTING DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01918
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01100
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02250
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01089489
IRS990/GroupExemptionNum00626
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt016
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt0694
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt042372
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt042372
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0149389
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0125723
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03503
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0781
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0614
IRS990/LandBldgEquipCostOrOtherBssAmt04117
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To create a vibrant future for agriculture, farm families their communities.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0516667
IRS990/NetAssetsOrFundBalancesEOYAmt01514210
IRS990/NetUnrlzdGainsLossesInvstAmt0-31356
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0516667
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0519034
IRS990/NoncashContributionsAmt0995176
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt01
IRS990/OfficeExpensesGrp/TotalAmt01894
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0346442
IRS990/OtherAssetsTotalGrp/EOYAmt01367201
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SPOKESMAN, DUES SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1AG COMMUNITY PROMOTION
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP ACQUISITION
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt02443
IRS990/OtherExpensesGrp/TotalAmt1304
IRS990/OtherExpensesGrp/TotalAmt2538
IRS990/OtherExpensesGrp/TotalAmt340
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt017468
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0James Hepp
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035730
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt04428
IRS990/PYContributionsGrantsAmt023350
IRS990/PYGrantsAndSimilarPaidAmt03867
IRS990/PYInvestmentIncomeAmt017428
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt053295
IRS990/PYOtherRevenueAmt011479
IRS990/PYProgramServiceRevenueAmt035190
IRS990/PYRevenuesLessExpensesAmt024872
IRS990/PYSalariesCompEmpBnftPaidAmt0985
IRS990/PYTotalExpensesAmt062575
IRS990/PYTotalRevenueAmt087447
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01028899
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0997276
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt013453
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt013453
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019331
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022121
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0614
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03503
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04117
IRS990ScheduleD/ExpensesSubtotalAmt060590
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-31356
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0371399
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1626
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2995176
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Annuity
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Equity in Other Organizations
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Non-Marketable LLC Organization Investment
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0-31356
IRS990ScheduleD/RevenueSubtotalAmt01089489
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOOTNOTES 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
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0614
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01367201
IRS990ScheduleD/TotalExpensesPerForm990Amt060590
IRS990ScheduleD/TotalRevenuePerForm990Amt01089489
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01058133
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt060590
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/ContributionCnt01
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecurPrtnrshpTrustIntrstsGrp/NoncashContributionsRptF990Amt0995176
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Company has various programs that are aimed at providing information to members on current agricultural issues through newsletters, meetings, etc. 806 members were benefitted in this manner during 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any person may be a Farm Bureau member. All Farm Bureau members have the same vote and access to member benefits.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Decisions 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/ExplanationTxt4After 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5On 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/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/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0517078
IRS990/TotalAssetsEOYAmt01516885
IRS990/TotalAssetsGrp/BOYAmt0517078
IRS990/TotalAssetsGrp/EOYAmt01516885
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0997934
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt060590
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0411
IRS990/TotalLiabilitiesEOYAmt02675
IRS990/TotalLiabilitiesGrp/BOYAmt0411
IRS990/TotalLiabilitiesGrp/EOYAmt02675
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0516667
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01514210
IRS990/TotalProgramServiceRevenueAmt035730
IRS990/TotalReportableCompFromOrgAmt01365

Document Assets

No mirrored PDF or thumbnail assets are attached yet.