2025-01-27T16:50:12-05:00 2024-08-31 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2023-09-01 420335775 IOWA STATE EDUCATION ASSOCIATION IOWA 5154718000 777 3RD STREET DES MOINES IA 50309 JOSHUA BROWN PRESIDENT 5154718000 2025-01-24 true true ALEXANDRA KAFER CPA P02066016 5152883279 2025-01-24 2023 2025-03-06 01:10:19Z JOSHUA BROWN 18067002 false X WWW.ISEA.ORG X 1854 IA TO PROMOTE PUBLIC EDUCATION AND THE WELFARE OF STUDENTS, SCHOOL EMPLOYEES & CITIZENS OF IOWA. 32 30 78 300 2700 2211389 1960158 11276434 10998424 268923 266581 203201 291522 13959947 13516685 547645 362750 0 10303745 9719978 0 0 2580481 2522634 13431871 12605362 528076 911323 18261255 18527959 10975760 12016434 7285495 6511525 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 ASPIRING EDUCATOR 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 50 0 78 true true true false false false false false false false X 32 30 false false false 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 RETIRED FEB 2024 EXECUTIVE DI 40.00 X 214798 0 78578 DREW GOSSELINK ASS. EXECUTI 40.00 X 178268 0 78067 COY MARQUARDT EXECUTIVE DI 40.00 X 174300 0 75473 CHRISTY HICKMAN ASS. EXECUTI 40.00 X 155885 0 72942 MICHAEL BERANEK LEFT JULY 2024 PRESIDENT 40.00 X X 182239 0 38108 JON STUDER PROFESSIONAL 40.00 X 153590 0 58530 CAROL HAUPERT PROFESSIONAL 40.00 X 142271 0 42534 LYNETTE CLAEYS PROFESSIONAL 40.00 X 141336 0 42712 ROBERT BROWN PROFESSIONAL 40.00 X 141844 0 41500 JOSHUA BROWN PRESIDENT 6.00 X X 8275 0 0 BETH 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 SHAUNA CIHACEK DIRECTOR 0.50 X 0 0 0 KAYLA CUNNINGHAM 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 COLEEN FRENZEL DIRECTOR 0.50 X 0 0 0 ANNA HOLUB DIRECTOR 0.50 X 0 0 0 SHAWNA HUGHES 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 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 MICHELLE NYSTEL 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 MARY PETERSON DIRECTOR 0.50 X 0 0 0 NICOLE REDINGTON DIRECTOR 0.50 X 0 0 0 MICHAEL REINHOLDT DIRECTOR 0.50 X 0 0 0 ANITA RINGGENBERG 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 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 WHITNEY HULSE LEFT OCT 2023 DIRECTOR 0.50 X 0 0 0 KRISTIE BRINCKS LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 ANNE CROSS LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 ALLISON DRAHOZAL LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 EMMA FREYERMUTH LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 HANNAH GORSH LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 MICHAEL MCDERMOTT LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 DAWN SCHULTE LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 JAMIE WALKER-SALLIS LEFT JULY 2024 DIRECTOR 0.50 X 0 0 0 KELLY MCMAHON VICE PRESIDE 0.50 X X 0 0 0 MAGGIE RIETZ TREASURER 0.50 X X 0 0 0 1492806 528444 9 false true false EDUCATE TEACHERS LLC 777 3RD ST DES MOINES IA 50309 EDUCATOR FEES 198480 CALIFORNIA OFFSET PRINTERS 620 WEST ELK AVE GLENDALE CA 91204 MAILING & DISTR 161469 EDUCATORS LEADING THE PROFESSION 124 W ALLEGAN ST SUITE 100 LANSING MI 48933 PROF SUPPORT 139500 R&R REALTY GROUP 1080 JORDAN CREEK PKWY SUITE 200 N WEST DES MOINES IA 50266 PROPERTY MANAGE 135000 4 1933007 27151 1960158 DUES AND ASSESSMENTS 561499 10740161 10740161 EVENT INCOME 561499 258263 258263 10998424 424684 424684 138452 138452 27541 3480 24061 24061 24061 4388634 100 4546837 -158203 100 -158103 -158103 UNISERV FUND DISBURSEMENT 900099 96757 96757 MISCELLANEOUS INCOME 900099 29552 29552 ADVERTISING 541800 2700 2700 129009 13516685 11027976 2700 525851 180350 182400 929492 5195159 1252499 1841467 501361 58768 34510 33980 584251 166255 176957 53016 440237 454397 266372 174689 44243 DUES AND SUBSCRIPTIONS 5000 MEMBERSHIP 2465 27494 12605362 0 0 0 21068 43912 2000843 2694628 77487 174919 5822 283782 297634 5884837 3550823 2489852 2334014 13382401 12982852 18261255 18527959 1654359 1411061 44205 76968 9277196 10528405 10975760 12016434 X 6557455 6059265 728040 452260 7285495 6511525 18261255 18527959 X 911323 629256 -2314549 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 450000 450000 4403895 2657319 1746576 1030942 893504 137438 2334014 CORPORATE BONDS 6624968 F TREASURY NOTES 2467656 F STRUCTURED SECURITIES 2343767 F MUNICIPAL BONDS 1546461 F 12982852 ACCUM POSTRETIREMENT OBLIGATION 7963399 EMPLOYEE RETENTION TAX CREDIT 1697828 ACCRUED PENSION LIABILITY 867178 10528405 X 11729156 629256 -2345049 -1715793 13444949 71736 71736 13516685 12312501 -258881 -258881 12571382 33980 33980 12605362 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, 2024 AND 2023. 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 2024 OR 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D REIMBURSED INCOME OFFSET AGAINST EXPENSE 3,480 NET PERIODIC CHANGE FOR BENEFIT PLANS -2,314,549 INVESTMENT FEES -33,980 SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENT INCOME 258,263 BOOKS SALES 4,098 ADJUSTMENT DUE TO UNISERV INCOME -190,625 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENT INCOME 3,480 EVENT INCOME -258,263 BOOK SALES -4,098 true EDUCATORS LEADING THE PROFESSION 150 W MARKET ST STE 900 INDIANAPOLIS IN 46204 843398267 501C3 112500 SUPPORT NEW TEACHERS ALLIANCE FOR A BETTER IOWA PO BOX 8267 DES MOINES IA 50301 872297827 501C4 10000 SUPPORT PUB. EDUC. IOWA SAFE SCHOOLS PO BOX 704 DES MOINES IA 50303 731710056 501C3 8500 AWARDS/CONFERENCES 2 1 SCHOLARSHIPS 8 18000 SCHOLARSHIP- ROSS TRUST 39 164400 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 RETIRED FEB 2024 EXECUTIVE DIRECTOR 210400 4398 47720 30858 293376 DREW GOSSELINK ASS. EXECUTIVE DIREC 173600 4668 39417 38650 256335 COY MARQUARDT EXECUTIVE DIRECTOR 171600 2700 38373 37100 249773 CHRISTY HICKMAN ASS. EXECUTIVE DIREC 151533 4352 34292 38650 228827 MICHAEL BERANEK LEFT JULY 2024 PRESIDENT 178274 3965 26606 11502 220347 JON STUDER PROFESSIONAL STAFF 146738 6852 30322 28208 212120 CAROL HAUPERT PROFESSIONAL STAFF 138225 4046 30032 12502 184805 LYNETTE CLAEYS PROFESSIONAL STAFF 138211 3125 30010 12702 184048 ROBERT BROWN PROFESSIONAL STAFF 136139 5705 29673 11827 183344 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 6 THERE ARE TWO MEMBERSHIP TYPES: ACTIVE AND HONORARY. ACTIVE MEMBERS ARE ELIGIBLE TO PARTICIPATE FULLY IN THE GOVERNANCE OF THE ASSOCIATION. HONORARY 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 AFFILIATED LOCAL ASSOCIATIONS, AFFILIATED LOCAL ELECTORAL UNITS, THE ASPIRING EDUCATORS, 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 -2,314,549