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ObjectId: 201912469349300781 - Submission: 2019-09-03
TIN: 42-0331840
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for the latest information.
OMB No. 1545-0047
20
17
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
,
IA
50266
14-2003564
INVESTMENT MANAGEMENT
IA
431,460
858,387
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
,
IA
50266
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
,
IA
50266
42-1370988
PUBLIC CHARITY
IA
501(C)(3)
LINE 10
IOWA FARM BUREAU FEDERATION
Yes
(3)
IOWA WETLAND MITIGATION BANK INC
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
42-1511433
ENVIRONMENTAL QUALITY PROTECTION, BEAUTIFICATION
IA
501(C)(3)
LINE 10
IOWA FARM BUREAU FEDERATION
Yes
(4)
IOWANS FOR AGRICULTURE
5400 UNIVERSITY AVENUE
WEST DES MOINES
,
IA
50266
20-5548927
POLITICAL ORGANIZATION
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) 2017
Page 2
Schedule R (Form 990) 2017
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)
RURAL VITALITY FUND LP
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
26-0518384
INVESTMENT FUND
IA
RVF LLC
INVESTMENT - SEC 512
-179,077
2,716,153
Yes
Yes
38.350 %
(2)
RURAL VITALITY FUND LP
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
26-0518384
INVESTMENT FUND - PORTION OWNED BY PART I ABOVE
IA
RVF LLC
INVESTMENT - SEC 512
-121,937
78,625
Yes
Yes
1.110 %
(3)
RURAL VITALITY AGRICULTURAL PROCESSING FUND LP
5400 UNIVERSITY AVENUE
WEST DES MOINES
,
IA
50266
26-0529722
INVESTMENT FUND - PORTION OWNED BY PART I ABOVE
IA
RVF LLC
INVESTMENT - SEC 512
-269,981
3,007
Yes
Yes
1.110 %
(4)
RURAL VITALITY FUND II LP
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
47-3043009
INVESTMENT FUND
IA
RVF LLC
INVESTMENT - SEC 512
1,235,338
Yes
Yes
49.480 %
(5)
RURAL VITALITY FUND II LP
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
47-3043009
INVESTMENT FUND - PORTION OWNED BY PART I ABOVE
IA
RVF LLC
INVESTMENT - SEC 512
25,965
Yes
Yes
1.040 %
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)
FARM BUREAU MANAGEMENT CORPORATION
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
42-0686922
MANAGEMENT SERVICES COMPANY
IA
IA FARM BUREAU FEDERATION
C
413,146
4,846,795
100.000 %
Yes
(2)
FBL FINANCIAL GROUP INC
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
42-1411715
INSURANCE SERVICES HOLDING COMPANY
IA
IA FARM BUREAU FEDERATION
C
138,360,824
7,167,428,456
71.000 %
Yes
(3)
CFB SERVICE COMPANY
5400 UNIVERSITY AVE
WEST DES MOINES
,
IA
50266
46-3380542
ACCOUNTING SERVICES COMPANY
IA
IA FARM BUREAU FEDERATION
C
25,000
100.000 %
Yes
Schedule R (Form 990) 2017
Page 3
Schedule R (Form 990) 2017
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
9,380,630
COMPARABLE SALES
(2)
IFBF PROPERTY MANAGEMENT INC
K
773,318
COMPARABLE SALES
(3)
IOWA FARM BUREAU FOUNDATION
B
5,084
COST
(4)
RURAL VITALITY FUND LP
B
83,125
COST
(5)
FARM BUREAU MANAGEMENT CORPORATION
M
6,724,950
COMPARABLE SALES
(6)
FBL FINANCIAL GROUP INC
A
568,477
COMPARABLE SALES
(7)
FBL FINANCIAL GROUP INC
L
339,000
COMPARABLE SALES
(8)
FBL FINANCIAL GROUP INC
M
169,798
COMPARABLE SALES
(9)
RURAL VITALITY FUND II LP
B
891,551
COST
Schedule R (Form 990) 2017
Page 4
Schedule R (Form 990) 2017
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) 2017
Page 5
Schedule R (Form 990) 2017
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) 2017
Additional Data
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