Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 11-01-2013 , 2013, and ending 10-31-2014
BCheck if applicable:
CName of organization
IOWA FARM BUREAU FEDERATION
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
5400 UNIVERSITY AVENUE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WEST DES MOINES, IA502665997
D Employer identification number

42-0331840
E Telephone number

G Gross receipts $ 103,815,958
F Name and address of principal officer:
DENNY J PRESNALL
5400 UNIVERSITY AVENUE
WEST DES MOINES,IA502665997
I
Tax-exempt status: ( 5 ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.IOWAFARMBUREAU.COM
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet0626
K Form of organization:
 
L Year of formation: 1918
M State of legal domicile: IA
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: AN ORGANIZATION DEDICATED TO HELPING FARM FAMILIES PROSPER AND IMPROVE THEIR QUALTIY OF LIFE.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 11
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 0
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 62
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 4,519,540
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 35,000 35,000
9 Program service revenue (Part VIII, line 2g) ......... 9,236,646 9,506,993
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 93,085,733 46,854,737
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 8,048,294 5,545,512
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 110,405,673 61,942,242
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 2,353,916 2,494,415
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 7,883,844 7,782,253
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 15,196 12,540
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 19,177,226 19,758,097
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 29,430,182 30,047,305
19 Revenue less expenses. Subtract line 18 from line 12....... 80,975,491 31,894,937
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 1,041,931,807 1,139,797,741
21 Total liabilities (Part X, line 26)............. 30,345,172 30,363,347
22 Net assets or fund balances. Subtract line 21 from line 20..... 1,011,586,635 1,109,434,394
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: AN ORGANIZATION DEDICATED TO HELPING FARM FAMILIES PROSPER AND IMPROVE THEIR QUALITY OF LIFE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
MARKETING AND COMMUNICATIONS - NEWS SERVICE ISSUES THE WEEKLY PUBLICATION, "IOWA FARM BUREAU SPOKESMAN," WHICH IS THE PRIMARY COMMUNICATIONS VEHICLE BETWEEN STATE AND COUNTY LEADERS AND FARMING MEMBERS PROVIDING REPORTS ON FARM BUREAU POLICY IMPLEMENTATION AND REGULATORY ISSUES AS WELL AS STATE, NATIONAL AND INTERNATIONAL AGRICULTURE NEWS. ALSO PUBLISHED IS A MONTHLY NEWSPAPER, "FAMILY LIVING," DISTRIBUTED TO AG-SUPPORTING MEMBERS. APPROXIMATELY 150,000 MEMBERS BENEFITED FROM BOTH PUBLICATIONS. ADDITIONALLY, A WEEKLY E-NEWSLETTER FOR MEMBER LEADERS, "THE DIRT", IS ALSO PUBLISHED BY NEWS SERVICES. APPROXIMATELY 2,000 MEMBERS BENEFIT FROM THIS NEWSLETTER EACH WEEK. THE TEAM ALSO PRODUCES A SEMI-ANNUAL CONSUMER E-NEWSLETTER, "THE IOWA DISH," THAT IS DISTRIBUTED TO 22,000 CONSUMERS CONTAINING FARM AND FOOD NEWS. MARKETING FOCUSES ON MEMBER RETENTION AND ACQUISITION THROUGH VARIOUS MEDIUMS INCLUDING VIDEO, ADVERTISING, MULTI-MEDIA AND WEB MARKETING. THE TEAM MARKETS FARM BUREAU BENEFITS, SERVICES AND PROGRAMS TO THE MEMBERSHIP AS WELL AS THE GENERAL PUBLIC AND MANAGES THE ORGANIZATION'S BRAND. PUBLIC RELATIONS STRATEGICALLY COMMUNICATES FARM BUREAU POLICY AND AGRICULTURAL ISSUES TO KEY ORGANIZATIONAL STAKEHOLDERS, INCLUDING: MEMBERS, EMPLOYEES, ELECTED LEADERS, MEMBERS OF THE NEWS MEDIA AND THE GENERAL PUBLIC. THE TEAM ALSO PRODUCES A WEEKLY TV COMMERCIAL, THE IOWA MINUTE, WHICH AIRS TO OVER TWO MILLION HOUSEHOLDS. THE ONLINE COMMUNITY DEPARTMENT PROVIDES STRATEGIC OUTREACH THROUGH ONLINE (WEB-BASED) AND SOCIAL MEDIA PLATFORMS TO ENGAGE, DEVELOP, MAINTAIN AND EXPAND RELEVANT AND IMPACTFUL DIALOGUES WITH KEY AUDIENCES. OVER 153,000 MEMBERS BENEFITED FROM THESE PROGRAMS.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
FIELD SERVICE - WORK WITH 100 COUNTY FARM BUREAUS AND THEIR VOLUNTEER LEADERS AROUND THE STATE TO IMPLEMENT PROGRAMS AND POLICIES THAT BENEFIT MEMBERS AND THE ORGANIZATION IN GENERAL. THIS IS ACCOMPLISHED BY DEVELOPMENT AND DELIVERY OF TRAINING PROGRAMS FOR COUNTY BOARDS OF DIRECTORS AND THEIR EXECUTIVE BOARDS AS WELL AS KEY COUNTY COMMITTEE MEMBERS LIKE YOUNG FARMERS AND AG EDUCATION VOLUNTEERS. THESE PROGRAMS ENHANCE LEADERSHIP SKILLS AND STIMULATE DEVELOPMENT OF FUTURE LEADERS FOR FARM BUREAU, AGRICULTURE, AND RURAL IOWA. THE TAKE ROOT PROGRAM HELPS MEMBERS ACROSS THE STATE WITH THEIR SUCCESSION AND TRANSITION CHALLENGES. THE PROGRAM ALSO ASSISTS FARMERS AND YOUNG FARMERS TO BEGIN NEW FARM BUSINESSES, ASSISTS FARMERS AND YOUNG FARMERS TO IMPROVE THEIR EXISTING FARM AND BUSINESS MANAGEMENT SKILLS AND TO IMPROVE NET FARM INCOME.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
GOVERNMENT RELATIONS - WORK WITH VOLUNTEER AGRICULTURAL LEADERS TO INFLUENCE PUBLIC POLICY DECISIONS AT THE COUNTY, STATE AND NATIONAL LEVELS. PROVIDES INFORMATION ABOUT ISSUES REFLECTING RURAL IOWANS. OVER 153,000 MEMBERS BENEFITED.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
COMMODITY SERVICES - PROVIDES ECONOMIC AND POLICY RESEARCH ASSISTANCE FOR THE POLICY DEVELOPMENT AND IMPLEMENTATION WORK OF THE IOWA FARM BUREAU FEDERATION. ASSISTS MEMBERS BY DEVELOPING INFORMATION AND EDUCATIONAL MATERIALS. IN ADDITION, THE COMMODITY SERVICES GROUP OFFERS FINANCIAL MANAGEMENT, RISK MANAGEMENT AND MARKET EDUCATION PROGRAMS AND SERVICES TO MEMBERS. MORE THAN 90,000 MEMBERS BENEFIT FROM THE EDUCATIONAL AND INFORMATIONAL MATERIALS WHICH ARE PUBLISHED AND DISTRIBUTED THROUGH THE SPOKESMAN AND IOWAFARMBUREAU.COM. OVER 5,000 MEMBERS ARE DIRECTLY SERVED THROUGH PARTICIPATION IN THE FINANCIAL MANAGEMENT, RISK MANAGEMENT AND MARKET EDUCATION PROGRAMS.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
OTHER PROGRAMS - COMMUNITY RESOURCES AND RENEW RURAL IOWA
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet  
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A........................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III
Click to see attachment............................
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
 
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II.................... Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV .......................... Click to see attachment
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV
..................... Click to see attachment
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I
...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
186
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
62
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note.
See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
11
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
0
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
Yes
 
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletJAMES W GARDNER CFO5400 UNIVERSITY AVEWEST DES MOINESIA50266 (515) 225-5400
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) CRAIG D HILL........................................................................
PRESIDENT
16.00
.......................24.00
X   X       0 420,950 44,932
(2) CARLTON KJOS........................................................................
DISTRICT 1 DIRECTOR
18.00
.......................0.00
X           44,139 0 0
(3) CHARLIE NORRIS........................................................................
DISTRICT 2 DIRECTOR
18.00
.......................0.00
X           50,068 61,821 0
(4) PHIL SUNDBLAD........................................................................
DISTRICT 3 DIRECTOR
18.00
.......................0.00
X           48,760 33,100 0
(5) DOUG GRONAU........................................................................
DISTRICT 4 DIRECTOR
18.00
.......................0.00
X           43,835 0 0
(6) MARK BUSKOHL........................................................................
DISTRICT 5 DIRECTOR
18.00
.......................0.00
X           33,578 0 0
(7) NICK PODHAJSKY........................................................................
DISTRICT 6 DIRECTOR
18.00
.......................0.00
X           35,815 0 0
(8) ANDREW HORA........................................................................
DISTRICT 7 DIRECTOR
18.00
.......................0.00
X           40,014 0 0
(9) CALVIN ROZENBOOM........................................................................
DISTRICT 8 DIRECTOR
18.00
.......................0.00
X           45,871 0 0
(10) JIM MCKNIGHT........................................................................
DISTRICT 9 DIRECTOR
18.00
.......................0.00
X           44,124 0 0
(11) JOE HEINRICH........................................................................
VICE PRESIDENT
18.00
.......................0.00
X   X       60,583 0 0
(12) DENNY J PRESNALL........................................................................
EXECUTIVE DIRECTOR / SECRETARY-TREASURER
20.00
.......................30.00
    X       0 414,196 228,724
(13) EDWARD G PARKER........................................................................
GENERAL COUNSEL
30.00
.......................30.00
    X       0 497,374 60,421
(14) JAMES GARDNER........................................................................
CHIEF FINANCIAL OFFICER & CONTROLLER
30.00
.......................20.00
    X       0 220,805 41,308
(15) DUANE JOHNSON........................................................................
DIRECTOR, FIELD SERVICE
40.00
.......................0.00
      X     161,416 0 111,127
(16) CHAD BISHOP........................................................................
DIRECTOR, INFORMATION RESOURCES
25.00
.......................25.00
      X     0 157,961 14,123
(17) SARA PAYNE........................................................................
CHIEF MKTG & COMMUNICATIONS OFFICER
40.00
.......................0.00
      X     0 229,884 9,648
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) DAVID SENGPIEL........................................................................
SENIOR INVESTMENT MANAGER
40.00
.......................0.00
        X   0 224,112 133,666
(19) BARBARA LYKINS........................................................................
DIRECTOR, COMMUNITY RESOURCES
40.00
.......................0.00
        X   0 148,492 -18,156
(20) DAVID MILLER........................................................................
DIRECTOR, RESEARCH & COMMODITY SERV.
40.00
.......................0.00
        X   201,507 0 132,886
(21) DONALD PETERSEN........................................................................
DIRECTOR, GOVERNMENT RELATIONS
40.00
.......................0.00
        X   181,492 0 -37,677
(22) DANA ARDARY........................................................................
MANAGER, MARKETING
40.00
.......................0.00
        X   119,379 0 15,898
(23) CRAIG LANG........................................................................
PRESIDENT
40.00
.......................0.00
          X 0 489,413 1,901














1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 1,110,581 2,898,108 738,801
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet19
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
ITA GROUP4800 WESTOWN PARKWAY SUITE 300WEST DES MOINESIA50266 TRAVEL SERVICES 662,425
STRATEGIC AMERICA6600 WESTOWN PKWY STE 100WEST DES MOINESIA50266 MARKETING & PR 631,917
TIMES CITIZEN COMMUNICATIONSPO BOX 670IOWA FALLSIA50126 MGT & PRINTING SERV. 402,415
DECISION INNOVATION SOLUTIONS LLC3315 109TH ST STE BURBANDALEIA50322 ECON. & RESEARCH SERVICE 248,300
BOW AND ARROW PRODUCTIONS820 PRAIRIE STADELIA50003 MKTG PRODUCTION SERVICE 115,268
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet7
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above
1f
35,000
g Noncash contributions included in lines
1a-1f:$
 
h Total. Add lines 1a-1f.......MediumBullet 35,000
 Program Service RevenueAmt Business Code
2a PUBLICATION REVENUE 511120 4,894,014 374,474 4,519,540  
b MEMBERSHIP DUES 813410 3,357,553 3,357,553    
c RECOVERY OF EXP. OTHER ENTITIES 561000 933,330 933,330    
d PROGRAM SERVICE TRIP RECOVERIES 900099 220,082 220,082    
e EVENT REGISTRATIONS 900099 102,014 102,014    
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 9,506,993
 OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 38,195,318     38,195,318
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet 5,454,454     5,454,454
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 50,526,830  
b Less: cost or other basis and sales expenses 41,867,411  
c Gain or (loss) 8,659,419  
d Net gain or (loss)..........MediumBullet 8,659,419     8,659,419
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a 15,063
b Less: cost of goods sold ..b 6,305
c Net income or (loss) from sales of inventory..MediumBullet 8,758 8,758    
Miscellaneous Revenue Business Code
11a OTHER REVENUE 900099 82,300 82,300    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 82,300
12 Total revenue. See Instructions......MediumBullet 61,942,242 5,078,511 4,519,540 52,309,191
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 2,305,944  
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 188,471  
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 436,559      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 5,212,502      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 813,858      
9 Other employee benefits ....... 910,589      
10 Payroll taxes ........... 408,745      
11 Fees for services (non-employees):        
a Management ...... 851,356      
b Legal ......... 418,322      
c Accounting ........... 1,810,059      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 12,540  
f Investment management fees ...... 238,723      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 1,154,458      
12 Advertising and promotion .... 2,866,768      
13 Office expenses ....... 307,824      
14 Information technology ...... 1,579,598      
15 Royalties .. 1,413,494      
16 Occupancy ........... 507,351      
17 Travel ............ 800,852      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 2,417,378      
20 Interest ...........        
21 Payments to affiliates ....... 626,968      
22 Depreciation, depletion, and amortization ..... 11,935      
23 Insurance .............. 135,255      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PUBLICATIONS 4,495,577      
b PROGRAM SERVICES 93,069      
c DUES AND SUBSCRIPTIONS 74,299      
d REPAIRS & MAINTENANCE 31,142      
e All other expenses -76,331      
25 Total functional expenses. Add lines 1 through 24e 30,047,305      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 833,752 1 1,139,311
2 Savings and temporary cash investments ......... 101,294,205 2 16,672,975
3 Pledges and grants receivable, net ...........   3  
4 Accounts receivable, net ............. 16,499,957 4 21,123,122
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net ............. 330,472 7 1,362,232
8 Inventories for sale or use .............. 69,132 8 89,675
9 Prepaid expenses and deferred charges .......... 1,277,814 9 1,138,964
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 421,172
b Less: accumulated depreciation ..... 10b 403,268 21,508 10c 17,904
11 Investments—publicly traded securities .......... 110,562,567 11 224,738,125
12 Investments—other securities. See Part IV, line 11 ..... 791,826,690 12 854,222,262
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ............... 19,008,556 14 19,008,556
15 Other assets. See Part IV, line 11 ........... 207,154 15 284,615
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 1,041,931,807 16 1,139,797,741
Liabilities 17 Accounts payable and accrued expenses ......... 2,341,338 17 2,967,068
18 Grants payable ................. 24,338,924 18 24,189,711
19 Deferred revenue ................ 2,012,381 19 2,026,119
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 1,652,529 25 1,180,449
26 Total liabilities. Add lines 17 through 25......... 30,345,172 26 30,363,347
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 1,011,586,635 27 1,109,434,394
28 Temporarily restricted net assets ...........   28  
29 Permanently restricted net assets ...........   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 1,011,586,635 33 1,109,434,394
34 Total liabilities and net assets/fund balances ........ 1,041,931,807 34 1,139,797,741
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
61,942,242
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
30,047,305
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
31,894,937
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
1,011,586,635
5
Net unrealized gains (losses) on investments ...............
5
65,952,822
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
1,109,434,394
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
 
No
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  

Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd Bullet See separate instructions.SchCMd Bullet Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2013

Schedule C (Form 990 or 990-EZ) 2013
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e))
 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))
 
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2013


Schedule C (Form 990 or 990-EZ) 2013
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
 
c
Media advertisements? ....................................
 
 
 
d
Mailings to members, legislators, or the public? .........................
 
 
 
e
Publications, or published or broadcast statements? .......................
 
 
 
f
Grants to other organizations for lobbying purposes? .......................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
 
 
i
Other activities? ..........................
 
 
 
j
Total. Add lines 1c through 1i ...............................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
Yes
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
No
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ............................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
PART III-A, LINE 1 90% OF DUES CAME FROM PERSONS, FAMILIES, OR ENTITIES WHO EACH PAID ANNUAL DUES OF $108 OR LESS IN 2013. SEE REV. PROC. 2012-41.
Schedule C (Form 990 or 990EZ) 2013

Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and losses          
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........
         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............        
d Equipment ................   421,172 403,268 17,904
e Other .................        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 17,904
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
(3)Other
(A) FBL FINANCIAL GROUP CLASS A
731,815,823 F

(B) TRUST PREFERRED SECURITITES
79,462,981 C

(C) PARTNERSHIP INTERESTS
5,205,649 C

(D) CLOSELY HELD EQUITY INTEREST
37,737,809 C





Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 854,222,262
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
ACCRUED PENSION COSTS 1,180,449








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 1,180,449
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 60,498,748
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1..................... 3 60,498,748
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 1,443,494
c Add lines 4a and 4b....................... 4c 1,443,494
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 61,942,242
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 28,603,811
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e 0
3 Subtract line 2e from line 1..................... 3 28,603,811
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b 1,443,494
c Add lines 4a and 4b....................... 4c 1,443,494
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 30,047,305
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: ON NOVEMBER 1, 2009 THE ORGANIZATION ADOPTED FASB ASC 740-10 REGARDING UNCERTAIN TAX POSITIONS, WHICH REQUIRES EVALUATION OF THE IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND MAY REQUIRE RECOGNITION OF A LIABILITY RELATED TO THOSE TAX POSITIONS. AT OCTOBER 31, 2014 AND 2013, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDING BEFORE OCTOBER 31, 2011.
PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER INCOME NETTED WITH EXPENSE 30,000. ROYALTY PAYMENTS TO COUNTY FARM BUREAUS, NETTED WITH ROYALTY INC IN AUDIT 1,413,494.
PART XII, LINE 4B - OTHER ADJUSTMENTS: ROYALTY PAYMENTS TO COUNTY FARM BUREAUS, NETTED WITH ROYALTY INC IN AUDIT 1,413,494. OTHER INCOME NETTED WITH EXPENSE 30,000.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number
42-0331840
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC Code section
if applicable
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
non-cash assistance
(h) Purpose of grant
or assistance
(1) IOWA 4-H FOUNDATION
214 E BARTLETT HALL UNI
CEDAR FALLS,IA50614
42-6061606 501(C)(3) 15,000       PARTNERSHIP CONTRIBUTIONS
(2) IOWA FFA FOUNDATION
1055 SW PRAIRIE TRAIL PKWY
ANKENY,IA50021
42-1305468 501(C)(3) 72,600 200,000 BOOK PLEDGE PARTNERSHIP CONTRIBUTIONS, 5 YEAR PLEDGE
(3) IOWA GIRLS HIGH SCHOOL ATHLETIC UNION
PO BOX 10348 2900 GRAND AVENUE
DES MOINES,IA50306
42-0650134 501(C)(3) 100,000       PLEDGE - 2 PAYMENTS OF $50,000 EACH YEAR
(4) IOWA HIGH SCHOOL ATHLETICS ASSOCIATION
PO BOX 10
BOONE,IA50036
20-8062466 501(C)(3) 128,850 43,650 BOOK PLEDGE PLEDGE - CORPORATE PARTNER AGREEMENT, PLEDGE - IOWA HALL OF PRIDE
(5) IOWA STATE FAIR BLUE RIBBON FOUNDATION
PO BOX 57130
DES MOINES,IA50317
42-1376689 501(C)(3) 7,500       CORN DOG KICKOFF - GRAND CHAMPION SPONSOR
(6) IOWA STATE UNIVERSITY FOUNDATION
2505 ELWOOD DR
AMES,IA50010
42-1143702 501(C)(3) 150,000       AG PROGRAM - ANIMAL WELL-BEING & ENTREPRENEURSHIP
(7) PROGRESSIVE AGRICULTURE FOUNDATION
PO BOX 2970
DENVER,CO80201
63-1166618 501(C)(3) 15,000       SPONSOR PROGRESSIVE AG SAFETY DAY CAMPS
(8) IOWA FARM BUREAU FEDERATION
14 1ST AVE NE BOX 129
WAUKON,IA52172
42-0680735 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(9) IOWA FARM BUREAU FEDERATION
PO BOX 517
BROOKLYN,IA52211
23-7425261 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(10) IOWA FARM BUREAU FEDERATION
1105 W 9TH ST
VINTON,IA52349
42-0137360 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(11) IOWA FARM BUREAU FEDERATION
3315 W 4TH ST
WATERLOO,IA50701
42-0142423 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(12) IOWA FARM BUREAU FEDERATION
PO BOX 775
INDEPENDENCE,IA50644
42-0158725 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(13) IOWA FARM BUREAU FEDERATION
23024 HIGHWAY 149
SIGOURNEY,IA52591
42-0168070 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(14) IOWA FARM BUREAU FEDERATION
204 N 7TH ST
DENISON,IA51442
42-0200725 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(15) IOWA FARM BUREAU FEDERATION
421 1ST AVE N
ESTHERVILLE,IA51334
42-0234716 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(16) IOWA FARM BUREAU FEDERATION
65 STATE STREET
GARNER,IA50438
42-0293100 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(17) IOWA FARM BUREAU FEDERATION
102 S OLIVE ST
MAQUOKETA,IA52060
42-0338220 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(18) IOWA FARM BUREAU FEDERATION
PO BOX 168
ANAMOSA,IA52205
42-0347375 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(19) IOWA FARM BUREAU FEDERATION
1323 BOYSON RD
HIAWATHA,IA52233
42-0381665 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(20) IOWA FARM BUREAU FEDERATION
920 9TH ST
ONAWA,IA51040
42-0421745 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(21) IOWA FARM BUREAU FEDERATION
203 CENTRAL AVE SE
ORANGE CITY,IA51041
42-0527883 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(22) IOWA FARM BUREAU FEDERATION
126 E BROADWAY STE 1
COUNCIL BLUFFS,IA51503
42-0593575 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(23) IOWA FARM BUREAU FEDERATION
202 N MARKET ST
AUDUBON,IA50025
42-0680700 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(24) IOWA FARM BUREAU FEDERATION
607 POLLOCK BLVD
BEDFORD,IA50833
42-0680701 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(25) IOWA FARM BUREAU FEDERATION
1520 S STORY ST
BOONE,IA50036
42-0680702 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(26) IOWA FARM BUREAU FEDERATION
408 W 8TH ST
CARROLL,IA51401
42-0680704 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(27) IOWA FARM BUREAU FEDERATION
1024 N 18TH ST
CENTERVILLE,IA52544
42-0680706 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(28) IOWA FARM BUREAU FEDERATION
811 S 4TH ST
CHARITON,IA50049
42-0680707 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(29) IOWA FARM BUREAU FEDERATION
1102 GILBERT ST
CHARLES CITY,IA50616
42-0680708 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(30) IOWA FARM BUREAU FEDERATION
115 W WASHINGTON ST
CLARINDA,IA51632
42-0680709 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(31) IOWA FARM BUREAU FEDERATION
PO BOX 347
CLARION,IA50525
42-0680710 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(32) IOWA FARM BUREAU FEDERATION
212 S FRANKLIN
CORYDON,IA50060
42-0680711 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(33) IOWA FARM BUREAU FEDERATION
300 SE DELAWARE AVE
ANKENY,IA50021
42-0680712 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(34) IOWA FARM BUREAU FEDERATION
2333 JOHN F KENNEDY RD
DUBUQUE,IA52002
42-0680713 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(35) IOWA FARM BUREAU FEDERATION
205 E IOWA ST
GREENFIELD,IA50849
42-0680714 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(36) IOWA FARM BUREAU FEDERATION
602 8TH ST 1
GRUNDY CENTER,IA50638
42-0680715 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(37) IOWA FARM BUREAU FEDERATION
203 N 4TH ST
GUTHRIE CENTER,IA50115
42-0680716 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(38) IOWA FARM BUREAU FEDERATION
1323 OLIVE AVE
HAMPTON,IA50441
42-0680717 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(39) IOWA FARM BUREAU FEDERATION
PO BOX 40
KEOSAUQUA,IA52565
42-0680718 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(40) IOWA FARM BUREAU FEDERATION
PO BOX 127
KNOXVILLE,IA50138
42-0680719 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(41) IOWA FARM BUREAU FEDERATION
115 N 3RD AVE
LOGAN,IA51546
42-0680720 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(42) IOWA FARM BUREAU FEDERATION
3205 S 6TH ST
MARSHALLTOWN,IA50158
42-0680721 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(43) IOWA FARM BUREAU FEDERATION
205 W S ST
MOUNT AYR,IA50854
42-0680722 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(44) IOWA FARM BUREAU FEDERATION
PO BOX 268
NEVADA,IA50201
42-0680723 501(C)(5)   12,397 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(45) IOWA FARM BUREAU FEDERATION
407 S HIGHWAY ST
OAKLAND,IA51560
42-0680724 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(46) IOWA FARM BUREAU FEDERATION
2215 N MAIN ST
OSCEOLA,IA50213
42-0680725 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(47) IOWA FARM BUREAU FEDERATION
1701 3RD AVE E STE 3
OSKALOOSA,IA52577
42-0680726 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(48) IOWA FARM BUREAU FEDERATION
322 E 4TH ST
OTTUMWA,IA52501
42-0680727 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(49) IOWA FARM BUREAU FEDERATION
PO BOX 158
POCAHONTAS,IA50574
42-0680728 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(50) IOWA FARM BUREAU FEDERATION
340 2ND ST SE
PRIMGHAR,IA51245
42-0680729 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(51) IOWA FARM BUREAU FEDERATION
710 2ND AVE
ROCK RAPIDS,IA51246
42-0680730 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(52) IOWA FARM BUREAU FEDERATION
327 9TH ST
SIBLEY,IA51249
42-0680731 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(53) IOWA FARM BUREAU FEDERATION
PO BOX 250
SIDNEY,IA51652
42-0680732 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(54) IOWA FARM BUREAU FEDERATION
427 HIGHWAYS 1 92
WASHINGTON,IA52353
42-0680734 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(55) IOWA FARM BUREAU FEDERATION
PO BOX 615
WAVERLY,IA50677
42-0680736 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(56) IOWA FARM BUREAU FEDERATION
PO BOX 260
WILLIAMSBURG,IA52361
42-0680737 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(57) IOWA FARM BUREAU FEDERATION
115 W COURT
WINTERSET,IA50273
42-0680738 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(58) IOWA FARM BUREAU FEDERATION
406 7TH ST
CORNING,IA50841
42-0681032 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(59) IOWA FARM BUREAU FEDERATION
PO BOX 220
DONNELLSON,IA52625
42-0681033 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(60) IOWA FARM BUREAU FEDERATION
1317 14TH AVE
ELDORA,IA50627
42-0681034 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(61) IOWA FARM BUREAU FEDERATION
24542 HWY 13
ELKADER,IA52043
42-0681035 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(62) IOWA FARM BUREAU FEDERATION
PO BOX 367
HUMBOLDT,IA50548
42-0681036 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(63) IOWA FARM BUREAU FEDERATION
200 W 2ND AVE
INDIANOLA,IA50125
42-0681037 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(64) IOWA FARM BUREAU FEDERATION
201 E HARRISON ST
JEFFERSON,IA50129
42-0681038 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(65) IOWA FARM BUREAU FEDERATION
28 2ND AVE SW
LE MARS,IA51031
42-0681039 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(66) IOWA FARM BUREAU FEDERATION
PO BOX 766
NEWTON,IA50208
42-0681040 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COCOUNTY FARM BUREAU INVESTMENT
(67) IOWA FARM BUREAU FEDERATION
846 HIGH STREET
ROCKWELL CITY,IA50579
42-0681041 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(68) IOWA FARM BUREAU FEDERATION
115 N MAIN
TOLEDO,IA52342
42-0681042 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(69) IOWA FARM BUREAU FEDERATION
712 S WEST STREET SUITE 2
BLOOMFIELD,IA52537
42-0681110 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(70) IOWA FARM BUREAU FEDERATION
422 N MAIN
ALLISON,IA50602
42-0681385 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(71) IOWA FARM BUREAU FEDERATION
PO BOX 813
FAIRFIELD,IA52556
42-0681390 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(72) IOWA FARM BUREAU FEDERATION
217 S 25 ST STE C-12
FORT DODGE,IA50501
42-0681391 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(73) IOWA FARM BUREAU FEDERATION
118 N MAIN ST
LEON,IA50144
42-0681393 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(74) IOWA FARM BUREAU FEDERATION
PO BOX A
SPIRIT LAKE,IA51360
42-0681397 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(75) IOWA FARM BUREAU FEDERATION
PO BOX 218
ADEL,IA50003
42-0684990 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(76) IOWA FARM BUREAU FEDERATION
119 WASHINGTON AVE E
ALBIA,IA52531
42-0684991 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(77) IOWA FARM BUREAU FEDERATION
418 HIGHWAY 18 W
ALGONA,IA50511
42-0684992 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(78) IOWA FARM BUREAU FEDERATION
209 CENTENNIAL DR STE B
CHEROKEE,IA51012
42-0684994 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(79) IOWA FARM BUREAU FEDERATION
1721 E LECLAIRE RD
ELDRIDGE,IA52748
42-0684995 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(80) IOWA FARM BUREAU FEDERATION
214 WINNEBAGO ST
DECORAH,IA52101
42-0684996 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(81) IOWA FARM BUREAU FEDERATION
514 8TH ST
DEWITT,IA52742
42-0684997 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(82) IOWA FARM BUREAU FEDERATION
2904 MAIN ST
EMMETSBURG,IA50536
42-0684998 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(83) IOWA FARM BUREAU FEDERATION
PO BOX 100
FAYETTE,IA52142
42-0684999 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(84) IOWA FARM BUREAU FEDERATION
908 6TH ST
HARLAN,IA51537
42-0685000 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(85) IOWA FARM BUREAU FEDERATION
409 2ND ST
IDA GROVE,IA51445
42-0685001 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(86) IOWA FARM BUREAU FEDERATION
107 W 4TH ST
MALVERN,IA51551
42-0685002 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(87) IOWA FARM BUREAU FEDERATION
115 E DELAWARE ST
MANCHESTER,IA52057
42-0685003 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(88) IOWA FARM BUREAU FEDERATION
4050 4TH ST SW
MASON CITY,IA50401
42-0685004 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(89) IOWA FARM BUREAU FEDERATION
PO BOX 326
MOUNT PLEASANT,IA52641
42-0685005 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(90) IOWA FARM BUREAU FEDERATION
PO BOX 490
NEW HAMPTON,IA50659
42-0685006 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(91) IOWA FARM BUREAU FEDERATION
709 CHASE ST
OSAGE,IA50461
42-0685007 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(92) IOWA FARM BUREAU FEDERATION
950 SENATE AVE STE A
RED OAK,IA51566
42-0685008 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(93) IOWA FARM BUREAU FEDERATION
PO BOX 683
MOVILLE,IA51039
42-0685009 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(94) IOWA FARM BUREAU FEDERATION
508 GRAND AVE
SPENCER,IA51301
42-0685010 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(95) IOWA FARM BUREAU FEDERATION
PO BOX 468
STORM LAKE,IA50588
42-0685011 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(96) IOWA FARM BUREAU FEDERATION
106 ADAMS ST
THOMPSON,IA50478
42-0685012 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(97) IOWA FARM BUREAU FEDERATION
1327 CEDAR ST
TIPTON,IA52772
42-0685013 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(98) IOWA FARM BUREAU FEDERATION
1200 SENECA ST PO BOX 250
WEBSTER CITY,IA50595
42-0685014 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(99) IOWA FARM BUREAU FEDERATION
205 E AGENCY RD
WEST BURLINGTON,IA52655
42-0686468 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(100) IOWA FARM BUREAU FEDERATION
206 N ELM ST
CRESTON,IA50801
42-0686469 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(101) IOWA FARM BUREAU FEDERATION
601 CENTRAL AVE
NORTHWOOD,IA50459
42-0686470 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(102) IOWA FARM BUREAU FEDERATION
245 REUTINGER DR
WAPELLO,IA52653
42-0686918 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(103) IOWA FARM BUREAU FEDERATION
PO BOX 27
CRESCO,IA52136
42-0688067 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(104) IOWA FARM BUREAU FEDERATION
2130 MORMON TREK BLVD
IOWA CITY,IA52246
42-0688068 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(105) IOWA FARM BUREAU FEDERATION
2202 HOUSER ST 2
MUSCATINE,IA52761
42-0688072 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(106) IOWA FARM BUREAU FEDERATION
117 S 5TH ST
SAC CITY,IA50583
42-0688076 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(107) IOWA FARM BUREAU FEDERATION
1501 E 7TH ST
ATLANTIC,IA50022
42-0940593 501(C)(5)   12,396 BOOK PLEDGE TO 6/1/47 - CY AMORTIZATION COUNTY FARM BUREAU INVESTMENT
(108) TRUTH ABOUT TRADE & TECHNOLOGY
309 COURT AVE STE 214
DES MOINES,IA50309
42-1500468 501(C)(3) 15,000       GENERAL PROGRAM/ MESSAGING FOR TRADE AND ECONOMICS
(109) IA ACADEMY OF FAMILY PHYSICIANS FDN
100 E GRAND AVE STE 170
DES MOINES,IA50309
42-1300642 501(C)(3) 25,000       RURAL PHYSICIANS LOAN REPAYMENT PROGRAM
(110) SIMON ESTES FOUNDATION
315 E 5TH ST STE 110
DES MOINES,IA50309
42-1525276 501(C)(3) 25,000       ROOTS & WINGS PROJECT
(111) IOWA AGRICULTURE LITERACY FOUNDATION
PO BOX 14458
DES MOINES,IA50306
31-1672416 501(C)(3) 80,000 8,753 BOOK OFFICE SUPPLIES, EQUIPMENT, UTILITIES, BOARD EXPENSE AGRICULTURE LITERACY FOUNDATION
(112) GREATER DES MOINES PARTNERSHIP
601 LOCUST ST STE 700
DES MOINES,IA50309
42-1489668 501(C)(3) 25,000 50,000 BOOK PLEDGE CAPITAL CORRIDOR PLEDGE - 3 PAYMENTS OF $25,000 EACH YEAR
(113) IOWANS FOR AGRICULTURE
5400 UNIVERSITY AVENUE
WEST DES MOINES,IA50266
20-5548927 527 40,000       PROGRAM SUPPORT
(114) IOWA AGSTATE GROUP
5400 UNIVERSITY AVENUE
WEST DES MOINES,IA50266
31-1561195 501(C)(5) 50,000       PROGRAM SUPPORT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
14
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
100
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients
(c)Amount of
cash grant
(d)Amount of
non-cash assistance
(e)Method of valuation (book,
FMV, appraisal, other)
(f)Description of non-cash assistance
(1) AGRICULTURAL SCHOLARSHIPS 163 163,052      
(2) TEACHER SUPPLEMENTAL GRANTS 120 25,419      










Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
PART I, LINE 2: GRANT REQUESTS ARE ACCEPTED FROM NON-PROFIT ORGANIZATIONS THAT ARE ALIGNED WITH THE MISSION AND GOALS OF THE IOWA FARM BUREAU FEDERATION (IFBF). DISBURSEMENT OF FUNDS IS PERMITTED WITHIN THE ANNUAL GRANT BUDGET AS APPROVED BY THE IFBF BOARD OF DIRECTORS AFTER RECEIPT OF W-9. IFBF REQUIRES WRITTEN DOCUMENTATION OF THE GRANT REQUEST WHICH MUST INCLUDE THE ORGANIZATION'S CONTACT INFORMATION INCLUDING KEY STAFF AND/OR VOLUNTEER CONTACT, NON-PROFIT STATUS AND A DETAILED INTENT FOR USE OF GRANT DOLLARS. MONITORING OF AWARDED GRANTS MAY INCLUDE ONE OR MORE OF THE FOLLOWING: A SITE VISIT TO GRANT RECIPIENT, PHONE CONTACT, FILE NOTES OR AN ANNUAL WRAP UP REPORT AT THE END OF THE GRANTING PERIOD. DISBURSEMENTS OF PLEDGE PAYMENTS ARE BASED UPON THE ACCURACY AND PROMPTNESS OF PROGRESS REPORTS.
Schedule I (Form 990) 2013


Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
Yes
 
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
 
b
Any related organization? .........................
5b
 
 
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
 
b
Any related organization? .........................
6b
 
 
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
 
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)CRAIG D HILLPRESIDENT (i)
(ii)
0
191,352
0
167,894
0
61,704
0
32,218
0
12,714
0
465,882
0
0
(2)DENNY J PRESNALLEXECUTIVE DIRECTOR / SECRETARY-TREAS (i)
(ii)
0
351,015
0
10,920
0
52,261
0
201,808
0
26,916
0
642,920
0
0
(3)EDWARD G PARKERGENERAL COUNSEL (i)
(ii)
0
321,555
0
0
0
175,819
0
35,057
0
25,364
0
557,795
0
0
(4)JAMES GARDNERCHIEF FINANCIAL OFFICER & CONTROLLER (i)
(ii)
0
205,782
0
0
0
15,023
0
21,057
0
20,251
0
262,113
0
0
(5)DUANE JOHNSONDIRECTOR, FIELD SERVICE (i)
(ii)
146,007
0
0
0
15,409
0
92,862
0
18,265
0
272,543
0
0
0
(6)CHAD BISHOPDIRECTOR, INFORMATION RESOURCES (i)
(ii)
0
147,506
0
0
0
10,455
0
9,562
0
4,561
0
172,084
0
0
(7)SARA PAYNECHIEF MKTG & COMMUNICATIONS OFFICER (i)
(ii)
0
217,095
0
0
0
12,789
0
-11,719
0
21,367
0
239,532
0
0
(8)DAVID SENGPIELSENIOR INVESTMENT MANAGER (i)
(ii)
0
203,345
0
0
0
20,767
0
117,852
0
15,814
0
357,778
0
0
(9)DAVID MILLERDIRECTOR, RESEARCH & COMMODITY SERV. (i)
(ii)
177,992
0
0
0
23,515
0
110,046
0
22,840
0
334,393
0
0
0
(10)CRAIG LANGPRESIDENT (i)
(ii)
0
0
0
353,332
0
136,081
0
1,780
0
121
0
491,314
0
135,879
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A THE COMPANY ALLOWS BOARD MEMBERS' AND OFFICERS SPOUSES TO ATTEND THE AFBF ANNUAL MEETING, COUNTY PRESIDENTS' INCENTIVE TRIP, AND THE NATIONAL AFFAIRS TRIP. THE EXPENSES OF THE SPOUSE ARE TAXED TO THE BOARD MEMBER OR OFFICER AND INCLUDED ON THE BOARD MEMBER'S FORM 1099 AND THE OFFICER'S W-2.
PART I, LINES 4B-C ITEM 4B - THE COMPANY, THROUGH A WHOLLY-OWNED SUBSIDIARY, PROVIDES A NONQUALIFIED, DEFINED CONTRIBUTION PLAN TO THE ORGANIZATION'S PRESIDENT. DUE TO HISTORICALLY SHORTER TENURE PERIODS FOR THIS POSITION, THE PRESIDENT TYPICALLY DOES NOT BENEFIT FROM THE DEFINED BENEFIT PLAN AVAILABLE TO ALL EMPLOYEES. ADDITIONALLY, THE COMPANY'S GENERAL COUNSEL WAS OFFERED A NONQUALIFIED, DEFINED CONTRIBUTION PLAN DUE TO LOSS OF RETIREMENT BENEFITS FROM THEIR PREVIOUS EMPLOYER, ALSO AN AFFILIATE. INCOME INCLUDED IN PART II, COLUMN B(III) AMOUNTED TO $40,445 AND $135,000, RESPECTIVELY. ITEM 4C - AS A RESULT OF OFFICER POSITIONS HELD BY THE PRESIDENT AND EXECUTIVE DIRECTOR OF THE ORGANIZATION, AND ITS MANAGEMENT AGREEMENTS IN PLACE WITH ITS MAJORITY-OWNED SUBSIDIARY, THESE TWO POSITIONS ALSO RECEIVE NONQUALIFIED STOCK OPTIONS AND/OR INCENTIVE STOCK OPTIONS FROM THIS MAJORITY-OWNED SUBSIDIARY. THIS PRACTICE HAS BEEN DISCONTINUTED BEGINNING WITH 2012. INCOME AMOUNTS ARE NOT DETERMINED UNTIL THE OPTIONS ARE ACTUALLY EXERCISED. AMOUNTS EXERCISED AND REPORTABLE IN 2013 BY THE CURRENT AND PAST PRESIDENTS WERE $156,020 AND $353,332, RESPECTIVELY, AND ARE REPORTED IN PART II, COLUMN B(II) ABOVE. THE TWO POSITIONS RECEIVE RESTRICTED STOCK UNITS BEGINNING IN 2013. AMOUNTS EXERCISED AND REPORTABLE IN 2013 BY THE PRESIDENT AND EXECUTIVE DIRECTOR WERE $11,874 AND $10,920, RESPECTIVELY, AND ARE REPORTED IN COLUMN B(II) ABOVE.
Schedule J (Form 990) 2013

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBullet See separate instructions.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2013
Schedule L (Form 990 or 990-EZ) 2013
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) FARM BUREAU FINANCIAL SERVICES
 
COMMON DIRECTORS 322,500 SHARED EXPENSES THE ORGANIZATION RECEIVES PAYMENTS FROM FARM BUREAU FINANCIAL SERVICES (FBFS) AS A RESULT OF SHARED BOARD OF DIRECTOR EXPENSES. THE FOLLOWING INDIVIDUALS WERE ALSO OFFICERS OR DIRCTORS OF FBFS: CRAIG HILL, PRESIDENT; DENNY PRESNALL, SECRETARY/TREASURER AND EXECUTIVE DIRECTOR; JOE HEINRICH, VICE PRESIDENT; DOUG GRONAU, DISTRICT 4 DIRECTOR; JIM MCKNIGHT, DISTRICT 9 DIRECTOR; CHARLIE NORRIS, DISTRICT 2 DIRECTOR; CAL ROZENBOOM, DISTRICT 8 DIRECTOR; AND PHIL SUNDBLAD, DISTRICT 3 DIRECTOR.   No
(2) FARM BUREAU MANAGEMENT CORP
 
COMMON OFFICERS 5,296,577 ADMINISTRATIVE SERVICES - THE ORGANIZATION MAKES PAYMENTS TO FARM BUREAU MANAGEMENT CORPORATION (FBMC) FOR MANAGEMENT AND ADMINISTRATIVE SERVICES. THE FOLLOWING INDIVIDUALS WERE ALSO OFFCERS, DIRECTORS, OR KEY EMPLOYEES OF FBMC: CRAIG HILL, PRESIDENT; DENNY PRESNALL, SECRETARY/TREASURER AND EXECUTIVE DIRECTOR; ED PARKER, GENERAL COUNSEL; JIM GARDNER, CHIEF FINANCIAL OFFICER; CHAD BISHOP, DIRECTOR INFORMATION RESOURCES; BARB LYKINS, DIRECTOR COMMUNITY RESOURCES; AND SARA PAYNE, CHIEF MARKETING OFFICER.   No
(3) FBL FINANCIAL GROUP INC
 
COMMON OFFICERS & DIRECTORS 404,273 ADMINISTRATIVE SERVICES - THE ORGANIZATION MAKES PAYMENTS TO FBL FINANCIAL GROUP, INC. (FBL) FOR ADMINISTRATIVE SERVICES. THE FOLLOWING INDIVIDUALS WERE ALSO OFFICERS OR DIRECTORS OF FBL: CRAIG HILL, PRESIDENT; JOE HEINRICH, VICE PRESIDENT; AND DENNY PRESNALL, SECRETARY/TREASURER AND EXECUTIVE DIRECTOR.   No
(4) IFBF PROPERTY MANAGEMENT INC
 
COMMON OFFICERS 507,351 RENT - THE ORGANIZATION PAYS RENT TO IFBF PROPERTY MANAGEMENT, INC. THE FOLLOWING INDIVIDUALS WERE ALSO OFFICERS OF IFBF PROPERTY MANAGEMENT, INC.: CRAIG HILL, PRESIDENT; DENNY PRESNALL, SECRETARY/TREASURER AND EXECUTIVE DIRECTOR; ED PARKER, GENERAL COUNSEL; AND JIM GARDNER, CHIEF FINANCIAL OFFICER.   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION UTILIZES A WHOLLY OWNED SUBSIDIARY, FARM BUREAU MANAGEMENT CORPORATION (FBMC), TO PROVIDE THE DAY TO DAY MANAGEMENT FUNCTION OF IFBF. THIS CORPORATION EMPLOYS THE PRESIDENT, SECRETARY-TREASURER, GENERAL COUNSEL, CHIEF FINANCIAL OFFICER, CHIEF MARKETING AND COMMUNICATIONS OFFICER, DIRECTOR, COMMUNITY RESOURSES AND DIRECTOR, INFORMATION RESOURCES AND ALLOCATES THEIR EXPENSES ACROSS ALL OF THE ENTITIES UNDER FBMC MANAGEMENT.
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. IN ORDER TO HOLD AN OFFICER OR DIRECTOR POSITION WITHIN FARM BUREAU, THE MEMBER MUST BE ACTUALLY ENGAGED IN FARMING, WHICH MUST BE HIS/HER PRIMARY INTEREST.
FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT AND VICE PRESIDENT OF FARM BUREAU ARE VOTED ON BY THE HOUSE OF DELEGATES. ALL OTHER DIRECTORS ARE VOTED ON BY THE HOUSE OF DELEGATES FROM THEIR DISTRICTS. THE HOUSE OF DELEGATES IS COMPRISED OF ONE MEMBER FROM EACH COUNTY IN IOWA WHO IS VOTED INTO THAT POSITION BY THAT COUNTY'S FARM BUREAU MEMBERS. THE DELEGATE MUST BE ACTUALLY ENGAGED IN FARMING, WHICH MUST BE HIS/HER PRIMARY INTEREST.
FORM 990, PART VI, SECTION A, LINE 7B THE HOUSE OF DELEGATES HAS THE FOLLOWING POWERS: 1) ADOPT THE GENERAL POLICIES OF THE ORGANIZATION, 2) ELECT THE BOARD OF DIRECTORS AND APPROVE THE PRESIDENT'S SALARY AND BOARD OF DIRECTOR COMPENSATION, 3) NOMINATE VOTING DELEGATES TO THE AMERICAN FARM BUREAU, AND 4) SELECT THE ORGANIZATION'S INTERNAL STUDY COMMITTEE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11 THE OFFICERS OF THE ORGANIZATION REVIEW THE COMPLETED FORM 990 FIRST. TWO WEEKS BEFORE THE SEPTEMBER BOARD MEETING, AN ELECTRONIC VERSION OF THE 990 IS PLACED ON THE BOARD WEBSITE FOR BOARD REVIEW PRIOR TO THE SEPTEMBER BOARD MEETING. AFTER ALL COMMENTS OR QUESTIONS HAVE BEEN ADDRESSED, THE EXECUTIVE DIRECTOR WILL SIGN THE RETURN AND INSTRUCT THE ACCOUNTING DEPARTMENT TO TIMELY FILE THE RETURN, TAKING INTO ACCOUNT ALL EXTENSIONS AND FILING DEADLINES.
FORM 990, PART VI, ITEM 1B- INDEPENDENCE PER FORM 990 INSTRUCTIONS, THE ORGANIZATION'S BOARD OF DIRECTORS IS NOT CONSIDERED INDEPENDENT BECAUSE THEY RECEIVE COMPENSATION IN EXCESS OF $10,000 EACH. THE ORGANIZATION'S POSITION IS THAT ITS DIRECTORS ARE INDEPENDENT DUE TO THE FOLLOWING: 1) ACCORDING TO ARTICLES OF INCORPORATION EACH DIRECTOR IS VOTED ON INDEPENDENTLY BY VOTING DELEGATES (WHO THEMSELVES) ARE VOTED INTO POSITION BY THE ORGANIZATION'S MEMBERSHIP FOR A THREE YEAR TERM, 2) ACCORDING TO ARTICLES OF INCORPORATION EACH DIRECTOR IS REQUIRED TO BE AN ACTIVE FARMER, 3) BOARD MEETINGS ARE HELD DURING THE DAYTIME HOURS TWO DAYS PER MONTH, AND 4)THE COMPENSATION IS PAID TO EACH DIRECTOR TO MINIMIZE THE FINANCIAL IMPACT OF HIRING HELP TO DO THE FARM WORK IN THEIR ABSENCE.
FORM 990, PART VI, SECTION B, LINE 12C 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, AND 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 COMMITTEE, COMPRISED OF NON-CONFLICTED BOARD OF DIRECTORS, ANNUALLY RECEIVES ALL CONFLICT OF INTEREST INFORMATION, REVIEWS, AND DETERMINES IF THERE CONFLICTS OF INTEREST. THE COMMITTEE THEN REPORTS ITS FINDINGS BACK TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15 INDEPENDENT THIRD PARTY REVIEWS ARE CONDUCTED FOR ALL OFFICERS, KEY EMPLOYEES, AND OTHER HIGHLY COMPENSATED MANAGEMENT. THESE RESULTS ARE FORWARDED TO THE OFFICERS AND BOARD OF DIRECTORS FOR APPROVAL. STANDARDIZED REVIEWS AND COMPENSATION FORMULAS ARE UTILIZED FOR NON-MANAGEMENT POSITIONS. THE INTERNAL STUDY COMMITTEE (DESCRIBED IN COMMENT FOR PART VI, ITEM 7B) ABOVE) SETS THE PRESIDENT'S COMPENSATION AFTER INPUT FROM THIRD PARTY REVIEWERS. THE ORGANIZATION'S VOTING DELEGATES APPROVE THE PRESIDENT, VICE-PRESIDENT AND BOARD OF DIRECTOR'S COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19 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 MADE AVAILABLE TO MEMBERS.
FORM 990, PART XII, LINE 2C AUDIT AND BUDGET COMMITTEE - THE ORGANIZATION'S AUDIT AND BUDGET COMMITTEE ONLY OVERSEES THE BUDGET AND THE AUDIT OF THE FINANCIAL STATEMENTS. THE COMMITTEE DOES NOT SELECT THE AUDITOR.
FORM 990, PART IX - LINE 8, PENSION PLAN CONTRIBUTIONS PENSION PLAN CONTRIBUTIONS INCLUDE THREE AMOUNTS: 1) DEFINED CONTRIBUTION PLAN CONTRIBUTIONS, 2) DEFINED BENEFIT PLAN FAS 87 AND FAS 132 ACCRUALS, AND 3) OTHER PENSION CHANGES AS REQUIRED BY FAS 158. THE LATTER TWO ITEMS ARE ACTUARIAL CALCULATIONS THAT DO NOT REQUIRE FUNDING AND SHOULD NOT BE DEEMED AS ACTUAL CONTRIBUTIONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet
Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
IOWA FARM BUREAU FEDERATION
 
Employer identification number

42-0331840
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity

(1) RVF LLC
5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
14-2003564
INVESTMENT MANAGEMENT IA 344,067 319,786 IOWA FARM BUREAU FEDERATION
 










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1) IFBF PROPERTY MANAGEMENT INC

5400 UNIVERSITY AVE

WEST DES MOINES,IA50266
42-1472056
TITLE HOLDING COMPANY IA 501(C)(2) N/A IOWA FARM BUREAU FEDERATION
 
Yes
 
(2) IOWA FARM BUREAU FOUNDATION

5400 UNIVERSITY AVE

WEST DES MOINES,IA50266
42-1370988
PUBLIC CHARITY IA 501(C)(3) LINE 9 IOWA FARM BUREAU FEDERATION
 
Yes
 
(3) IOWA WETLAND MITIGATION BANK INC

5400 UNIVERSITY AVE

WEST DES MOINES,IA50266
42-1511433
ENVIRONMENTAL QUALITY PROTECTION, BEAUTIFICATION IA 501(C)(3) LINE 9 IOWA FARM BUREAU FEDERATION
 
Yes
 
(4) IOWANS FOR AGRICULTURE

5400 UNIVERSITY AVENUE

WEST DES MOINES,IA50266
20-5548927
POLITICAL ORGAIZATION IA 527 N/A IOWA FARM BUREAU FEDERATION
 
Yes
 






For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No
(1) BAKE HOLDINGS LLC

5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
83-0358190
INVESTMENT MANAGEMENT CO IA FARM BUREAU FEDERATION
 
INVESTMENT - SEC 512 -3,488,921 2,036,083 Yes   -35,261 Yes   80.350 %
(2) RURAL VITALITY FUND LP

5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
26-0518384
INVESTMENT FUND IA RVF LLC
 
INVESTMENT - SEC 512 -57,801 3,950,861 Yes   -59,510 Yes   38.350 %
(3) RURAL VITALITY FUND LP

5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
26-0518384
INVESTMENT FUND - PORTION OWNED BY PART I ABOVE IA RVF LLC
 
INVESTMENT - SEC 512 -39,359 114,367 Yes   -40,523 Yes   1.110 %
(4) RURAL VITALITY AGRICULTURAL PROCESSING FUND LP

5400 UNIVERSITY AVENUE
WEST DES MOINES,IA50266
26-0529722
INVESTMENT FUND - PORTION OWNED BY PART I ABOVE IA RVF LLC
 
INVESTMENT - SEC 512 46,872 56,336 Yes   -698 Yes   1.110 %
(5) HOLDCO LLC

5400 UNIVERSITY AVENUE
WEST DES MOINES,IA50266
46-2704004
INVESTMENT MANAGEMENT IA IOWA FARM BUREAU FEDERATION
 
INVESTMENT - SEC 512 877,888 2,938,944   No   Yes   50.000 %




Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) AGRAGATE CLIMATE CREDITS CORPORATION

5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
39-1874146
AGGREGATION & SALE OF AGRICULTURAL CARBON CREDITS IA IA FARM BUREAU FEDERATION
 
C 3,320 4,950 100.000 % Yes  
(2) FARM BUREAU MANAGEMENT CORPORATION

5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
42-0686922
MANAGEMENT SERVICES COMPANY IA IA FARM BUREAU FEDERATION
 
C -115,455 3,436,959 100.000 % Yes  
(3) FBL FINANCIAL GROUP INC

5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
42-1411715
INSURANCE SERVICES HOLDING COMPANY IA IA FARM BUREAU FEDERATION
 
C 78,387,933 6,462,922,904 71.000 % Yes  
(4) CFB SERVICE COMPANY

5400 UNIVERSITY AVE
WEST DES MOINES,IA50266
46-3380542
ACCOUNTING SERVICES COMPANY IA IA FARM BUREAU FED
 
C   25,000 100.000 % Yes  






Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
Yes
 
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
Yes
 
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) IFBF PROPERTY MANAGEMENT INC

F 9,509,623 COMPARABLE SALES
(2) IFBF PROPERTY MANAGEMENT INC

K 507,351 COMPARABLE SALES
(3) IOWA FARM BURAU FOUNDATION

B 5,217 COST
(4) IOWANS FOR AGRICULTURE

B 40,000 COST
(5) RURAL VITALITY FUND LP

B 178,988 COST
(6) FARM BUREAU MANAGEMENT CORPORATION

K 44,743 COMPARABLE SALES
(7) FARM BUREAU MANAGEMENT CORPORATION

M 5,382,967 COMPARABLE SALES
(8) FBL FINANCIAL GROUP INC

A 542,515 COMPARABLE SALES
(9) FBL FINANCIAL GROUP INC

K 721 COMPARABLE SALES
(10) FBL FINANCIAL GROUP INC

L 322,500 COMPARABLE SALES
(11) FBL FINANCIAL GROUP INC

M 165,550 COMPARABLE SALES
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2013
Additional Data


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