2024-02-07T12:30:20-05:00 2023-08-31 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2022-09-01 420335775 IOWA STATE EDUCATION ASSOCIATION IOWA 5154718000 777 3RD STREET DES MOINES IA 50309 MICHAEL J BERANEK PRESIDENT 5154718000 2024-02-01 true MICHAEL BERANEK 999009999 false ALEXANDRA KAFER CPA P02066016 5152883279 2024-02-05 2022 2023-04-26 12:10:37Z MICHAEL J BERANEK 17022717 false X WWW.ISEA.ORG X 1854 IA TO PROMOTE PUBLIC EDUCATION AND THE WELFARE OF STUDENTS, SCHOOL EMPLOYEES & CITIZENS OF IOWA. 32 30 69 300 5700 1623090 2211389 11778181 11276434 414001 268923 200425 203201 14015697 13959947 102859 547645 0 10933388 10303745 0 0 2430189 2580481 13466436 13431871 549261 528076 17572600 18261255 10281563 10975760 7291037 7285495 TO PROMOTE QUALITY PUBLIC EDUCATION BY PLACING OUR STUDENTS AT THE CENTER OF EVERYTHING WE DO WHILE ADVOCATING FOR EDUCATION PROFESSIONALS. false false PROVIDE PROGRAM SUPPORT TO MEMBERS AND AFFILIATES- FUNDS THE UNISERV PROGRAM AND PROVIDES SUPPORT FOR BARGAINING AND ADMINISTRATION OF MASTER CONTRACTS. ALSO INCLUDES MEMBERSHIP PROMOTION, ORGANIZING ACTIVITIES, LEADERSHIP TRAINING AND SPECIAL WORKSHOPS. PROMOTE THE DEVELOPMENT OF EDUCATION AND ITS PROFESSION- INCLUDES LOBBYING THE STATE LEGISLATURE AND ADMINISTRATIVE AGENCIES; COLLECTING AND DISSEMINATING INFORMATION ON EDUCATION AND CANDIDATES FOR PUBLIC OFFICE; AND FOSTERING COALITION ACTIVITIES AMONG THE STATES LEADING EDUCATION GROUPS. ALSO INCLUDES PROFESSIONAL DEVELOPMENT, THE ISEA STUDENT PROGRAM, OUR EFFORTS TO COLLABORATE WITH COLLEGE AND UNIVERSITIES TO IMPROVE TEACHER EDUCATION PROGRAMS, VARIOUS PUBLICATIONS, A MEDIA CAMPAIGN, LOCAL AND STATE-WIDE PUBLIC RELATIONS ACTIVITIES AND RESEARCH SUPPORT. ADVOCATE THE INTEREST OF MEMBER AND AFFILIATES- PROVIDES RESEARCH AND LEGAL SUPPORT TO PROTECT MEMBERS CONTRACTUAL, STATUTORY AND CONSTITUTIONAL RIGHTS. false true false false false false false false false true true false false true true true false false false false false false false false false false true true true false false false false false false false false false false false false false false true 41 0 69 true true true false false false false false false false X 32 30 false false true false true true true true true false true true false true true true true true true true false X ASSOCIATE DIRECTOR-ADMIN 5154718000 777 3RD STREET DES MOINES IA 50309 MARY JANE COBB EXECUTIVE DI 40.00 X 231421 0 80204 DREW GOSSELINK ASS. EXECUTI 40.00 X 193649 0 75839 COY MARQUARDT ASS. EXECUTI 40.00 X 187596 0 75624 CHRISTY HICKMAN ASS. EXECUTI 40.00 X 164968 0 69018 RICK MOORE PROFESSIONAL 40.00 X 142098 0 66483 JEAN HESSBURG PROFESSIONAL 40.00 X 140212 0 63822 MICHAEL J BERANEK PRESIDENT 40.00 X X 161789 0 33882 CAROL HAUPERT PROFESSIONAL 40.00 X 146358 0 44829 JOSHUA A BROWN VICE PRESIDE 0.50 X X 8010 0 0 BETH M ADES-HANSON DIRECTOR 0.50 X 0 0 0 LESA BANKS DIRECTOR 0.50 X 0 0 0 JESSICA BARTELT DIRECTOR 0.50 X 0 0 0 JOSHUA BAXTER DIRECTOR 0.50 X 0 0 0 KRISTIE BRINCKS DIRECTOR 0.50 X 0 0 0 ANNE CROSS DIRECTOR 0.50 X 0 0 0 KAYLA CUNNINGHAM DIRECTOR 0.50 X 0 0 0 ALLISON R DRAHOZAL DIRECTOR 0.50 X 0 0 0 RACHELLA DRAVIS DIRECTOR 0.50 X 0 0 0 SARA EARLEYWINE DIRECTOR 0.50 X 0 0 0 EMMA FREYERMUTH DIRECTOR 0.50 X 0 0 0 WHITNEY HULSE DIRECTOR 0.50 X 0 0 0 TRACY JACOBSMA DIRECTOR 0.50 X 0 0 0 MARIA JACOBUS DIRECTOR 0.50 X 0 0 0 LINDA LINN DIRECTOR 0.50 X 0 0 0 MICHAEL MCDERMOTT DIRECTOR 0.50 X 0 0 0 JANELLE MEYER SMITH DIRECTOR 0.50 X 0 0 0 BRUCE MILLER DIRECTOR 0.50 X 0 0 0 JILL NEAS DIRECTOR 0.50 X 0 0 0 JEFFREY ORVIS DIRECTOR 0.50 X 0 0 0 MELINDA PADLEY-JONES DIRECTOR 0.50 X 0 0 0 NICOLE REDINGTON DIRECTOR 0.50 X 0 0 0 MAGGIE RIETZ DIRECTOR 0.50 X 0 0 0 KATHLEEN SLADE DIRECTOR 0.50 X 0 0 0 MARLETA SMITH DIRECTOR 0.50 X 0 0 0 JAMIE WALKER-SALLIS DIRECTOR 0.50 X 0 0 0 MICHELE WILLET DIRECTOR 0.50 X 0 0 0 SARA YEDLIK DIRECTOR 0.50 X 0 0 0 MARK ZABAWA DIRECTOR 0.50 X 0 0 0 JILL BOMGAARS LEFT JULY 2023 DIRECTOR 0.50 X 0 0 0 ELIZABETH HARRIS LEFT MARCH 2023 DIRECTOR 0.50 X 0 0 0 RODNEY HOLKE-FARNAM LEFT JULY 2023 DIRECTOR 0.50 X 0 0 0 DAWN SCHULTE LEFT JULY 2023 DIRECTOR 0.50 X 0 0 0 ANN SWENSON LEFT JULY 2023 DIRECTOR 0.50 X 0 0 0 JUDITH ZEKA LEFT JULY 2023 DIRECTOR 0.50 X 0 0 0 ABBIE ERICSON LEFT JULY 2023 DIRECTOR 0.50 X 0 0 0 KELLY MCMAHON TREASURER 0.50 X X 0 0 0 1376101 509701 8 false true false EDUCATE TEACHERS LLC 777 3RD ST DES MOINES IA 50309 EDUCATOR FEES 134690 R&R REALTY GROUP 1080 JORDAN CREEK PKWY SUITE 200 N WEST DES MOINES IA 50266 PROPERTY MGMT 121000 CALIFORNIA OFFSET PRINTERS 620 WEST ELK AVE GLENDALE CA 91204 MAILING & DISTR 111521 3 2144196 67193 2211389 DUES AND ASSESSMENTS 561499 10959494 10959494 EVENT INCOME 561499 316940 316940 11276434 403213 403213 154525 154525 25078 3480 21598 21598 21598 2925000 3059290 -134290 -134290 -134290 MISCELLANOUS INCOME 900099 21378 21378 ADVERTISING 541800 5700 5700 27078 13959947 11297812 5700 445046 320602 227043 744389 5808666 1563875 1652389 534426 48736 32910 31431 705692 160118 181857 468851 442210 172534 178902 66421 SOFTWARE AND LICENSES 60169 DUES AND SUBSCRIPTIONS 5000 MEMBERSHIP 1918 23732 13431871 0 0 0 19032 21068 3098746 2000843 85960 77487 3003 5822 288068 283782 5905312 3415460 2650182 2489852 11427609 13382401 17572600 18261255 2237904 1654359 55227 44205 7988432 9277196 10281563 10975760 X 6330032 6557455 961005 728040 7291037 7285495 17572600 18261255 X 528076 13091 -546709 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 450000 450000 4399676 2525757 1873919 1055636 889703 165933 2489852 OTHER SECURITIES 13382401 C 13382401 ACCUM POSTRETIREMENT OBLIGATION 7275211 EMPLOYEE RETENTION TAX CREDIT 1697828 ACCRUED PENSION LIABILITY 304157 9277196 X 13220581 13091 -574660 -561569 13782150 177797 177797 13959947 13084112 3480 3480 13080632 31431 319808 351239 13431871 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION, A NON-PROFIT CORPORATION, IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AS OF AUGUST 31, 2023 AND 2022. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2023 OR 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D REIMBURSED INCOME OFFSET AGAINST EXPENSE 3,480 NET PERIODIC CHANGE FOR BENEFIT PLANS -546,709 INVESTMENT FEES -31,431 SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENT INCOME 316,940 BOOKS SALES 2,868 ADJUSTMENT DUE TO UNISERV INCOME -142,011 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENT INCOME 3,480 SCHEDULE D, PAGE 4, PART XII, LINE 4B EVENT INCOME 316,940 BOOK SALES 2,868 true EDUCATORS LEADING THE PROFESSION 150 W MARKET ST STE 900 INDIANAPOLIS IN 46204 843398267 501C3 139500 SUPPORT NEW TEACHERS PROGRESS IOWA PO BOX 548 DES MOINES IA 50302 424859552 501C4 100000 SUPPORT PUB. EDUC. ALLIANCE FOR A BETTER IOWA PO BOX 8267 DES MOINES IA 50301 872297827 501C4 25000 SUPPORT PUB. EDUC. IOWA SAFE SCHOOLS PO BOX 704 DES MOINES IA 50303 731710056 501C3 6000 AWARDS/CONFERENCES 2 2 SCHOLARSHIPS 8 27000 SCHOLARSHIP- ROSS TRUST 38 200043 SCHEDULE I, PAGE 1, PART I, LINE 2 THE IOWA STATE EDUCATION ASSOCIATION USES AN APPLICATION AND COMMITTEE PROCESS TO DETERMINE AWARDS AND ASSISTANCE TO INDIVIDUALS. ASSISTANCE TO INDIVIDUALS IS GENERALLY AWARDED FROM LONG STANDING ASSOCIATION PROGRAMS. ASSISTANCE TO ORGANIZATIONS IS GENERALLY INITIATED BY A REQUEST FROM THAT ORGANIZATION OR AT THE REQUEST OF AN ASSOCIATION BOARD MEMBER. ANY ASSISTANCE NOT DIRECTLY PROVIDED FOR IN THE BUDGET IS APPROVED BY THE EXECUTIVE BOARD. X X true true X X X X false false false MARY JANE COBB EXECUTIVE DIRECTOR 227001 4420 52750 27454 311625 DREW GOSSELINK ASS. EXECUTIVE DIREC 187635 6014 43604 32235 269488 COY MARQUARDT ASS. EXECUTIVE DIREC 184346 3250 42839 32785 263220 CHRISTY HICKMAN ASS. EXECUTIVE DIREC 159327 5641 36983 32035 233986 RICK MOORE PROFESSIONAL STAFF 140100 1998 33448 33035 208581 JEAN HESSBURG PROFESSIONAL STAFF 133770 6442 32287 31535 204034 MICHAEL J BERANEK PRESIDENT 159555 2234 23933 9949 195671 CAROL HAUPERT PROFESSIONAL STAFF 142509 3849 33756 11073 191187 SCHEDULE J, PAGE 1, PART I, LINE 1A THE COMPENSATION TOTALS LISTED IN COLUMN D FOR CERTAIN PROFESSIONAL STAFF INCLUDES DEFERRED COMPENSATION THAT IS TAXED CURRENTLY FOR EMPLOYMENT TAX PURPOSES BUT NOT FOR INCOME TAX PURPOSES. FORM 990, PAGE 1, PART I, LINE 6 THE REPORTED NUMBER OF VOLUNTEERS IS BASED ON THE NUMBER OF STATE AND UNISERV EXECUTIVE BOARD MEMBERS ONLY. WHILE EXECUTIVE BOARD MEMBERS ARE ASSOCIATION LEADERS AND VOLUNTEER FOR MANY ASSOCIATION PROGRAMS AND ACTIVITIES, MANY OTHER MEMBERS, NOT INCLUDED IN THE COUNT, VOLUNTEER THEIR TIME AND EFFORT TO FURTHER THE GOALS AND MISSION OF THE IOWA STATE EDUCATION ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 4 DURING THE YEAR, THE ORGANIZATION MADE SEVERAL CHANGES TO THEIR BYLAWS. A COUPLE OF THESE SIGNIFICANT CHANGES INCLUDED UPDATES TO QUALIFICATIONS FOR OFFICERS AND IMPLEMENTING A NEW MEMBERSHIP CATEGORY. IF PERMITTED BY THE UNIFORM ISEA UNISERV COUNCIL PROCEDURES AND GUIDELINES, THE EXECUTIVE BOARD MEMBER MAY ALSO SERVE AS THE CHAIR OF THE UNISERV COUNCIL. THE NEW MEMBERSHIP CATEGORY IS COMMUNITY ALLY MEMBERSHIP. ANY PERSON INTERESTED IN ADVANCING THE CAUSE OF PUBLIC EDUCATION, WHO SUPPORTS THE MISSION, VISION, AND CORE VALUES OF THE ASSOCIATION, AND WHO IS NOT ELIGIBLE FOR ANY OTHER NEA MEMBERSHIP CATEGORY. COMMUNITY ALLY MEMBERS SHALL NOT HAVE THE RIGHT TO NOMINATE OR VOTE FOR CANDIDATES FOR ELECTED OFFICE NOMINATE OR VOTE FOR DELEGATES TO THE DELEGATE ASSEMBLY, OR HOLD ANY ELECTED OFFICE OR APPOINTED COMMITTEE POSITION IN THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 6 THERE ARE THREE MEMBERSHIP TYPES: ACTIVE, HONORARY, AND COMMUNITY ALLY. ACTIVE MEMBERS ARE ELIGIBLE TO PARTICIPATE FULLY IN THE GOVERNANCE OF THE ASSOCIATION. HONORARY AND COMMUNITY ALLY MEMBERS HAVE NO GOVERNANCE RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7A THE ANNUAL CONVENTION OF THE IOWA STATE EDUCATION ASSOCIATION (ISEA) IS KNOWN AS THE DELEGATE ASSEMBLY. THE DELEGATES TO THE DELEGATE ASSEMBLY CONSIST OF ACTIVE MEMBERS SELECTED BY UNISERV UNITS, AFFILIATED LOCAL ASSOCIATIONS, AFFILIATED LOCAL ELECTORAL UNITS, THE STUDENT MEMBERS, AND THE RETIRED MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B DURING THE TIME THE DELEGATE ASSEMBLY IS IN SESSION, IT IS THE GOVERNING BODY OF THE ISEA. THE DECISIONS MADE BY IT ARE BINDING ON THE ASSOCIATION AND ITS OFFICERS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 AND ALL SUPPORTING SCHEDULES IS PROVIDED TO EACH MEMBER OF THE ASSOCIATIONS BUDGET COMMITTEE WHICH SERVES AS THE AUDIT COMMITTEE FOR THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 12C THE ASSOCIATION REGULARLY AND CONSISTENTLY MONITORS AND REINFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY: 1) ANNUAL REVIEW OF THE POLICY WITH BOARD AND STAFF- INCLUDING WRITTEN ACKNOWLEDGMENT OF RECEIPT OF WRITTEN POLICY, 2) POSTING OF THE POLICY ON THE ASSOCIATIONS' INTRANET FOR POLICIES AND PROCEDURES, AND 3) DESIGNATION OF A CONFLICT OF INTEREST FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR EXECUTIVE DIRECTOR IS FIRST REVIEWED BY THE PERSONNEL COMMITTEE AND THEN SUBMITTED TO THE FULL EXECUTIVE BOARD FOR APPROVAL. BOTH THE PERSONNEL COMMITTEE AND THE EXECUTIVE BOARD ARE INDEPENDENT FOR COMPENSATION PURPOSES. COMPARABILITY DATA IS ALSO USED WHEN DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR ASSOCIATE EXECUTIVE DIRECTORS ARE FIRST REVIEWED BY THE PERSONNEL COMMITTEE AND THEN SUBMITTED TO THE FULL EXECUTIVE BOARD FOR APPROVAL. BOTH THE PERSONNEL COMMITTEE AND THE EXECUTIVE BOARD ARE INDEPENDENT FOR COMPENSATION PURPOSES. COMPARABILITY DATA IS ALSO USED WHEN DETERMINING COMPENSATION FOR THE ASSOCIATE EXECUTIVE DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. FORM 990, PART XI, LINE 9 NET PERIODIC BENEFIT CHANGE FOR BENEFIT PLANS -546,709