2025-01-21T11:33:48-05:00 2024-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2023-07-01 420984731 IOWA STATE ASSOCIATION OF COUNTIES IOWA 5152447181 5500 WESTOWN PARKWAY RM/STE 190 WEST DES MOINES IA 50266 ANDREA WOODARD EXECUTIVE DIRECTOR 5152447181 2025-01-16 true true ALEXANDRA KAFER CPA P02066016 5152883279 2025-01-20 2023 2024-10-15 13:58:12Z ANDREA WOODARD 5500 WESTOWN PARKWAY 190 WEST DES MOINES IA 50266 49785618 false X WWW.IOWACOUNTIES.ORG X 1968 IA TO MAINTAIN A PERMANENT ORGANIZATION TO SECURE COOPERATION AMONG THE COUNTIES OF IOWA. 23 23 24 26 52678 0 40010536 42606624 718697 787302 839316 1035763 41568549 44429689 0 0 2205689 2532672 0 23645 37423454 34060086 39629143 36592758 1939406 7836931 40087477 46992670 9721591 7980096 30365886 39012574 X AN ASSOCIATION FOR THE COUNTIES OF THE STATE OF IOWA AND THE PUBLIC OFFICERS OF THE COUNTIES TO LOWER THE COST OF GOVERNMENTAL SERVICES THROUGH ECONOMIES OF SCALE; ENGAGE IN A COMPREHENSIVE STUDY OF PROBLEMS AND IN THE APPLICATION OF KNOWLEDGE TO PROCURE EFFICIENT METHODS OF LOCAL GOVERNMENT; TO PROVIDE THE WAYS AND MEANS FOR THE COUNTY OFFICIALS TO EXCHANGE IDEAS AND EXPERIENCES AND OBTAIN EXPERT ADVICE; TO ADMINISTER PROGRAMS ON BEHALF OF COUNTIES OR THEIR EMPLOYEES TO FULFILL AN ESSENTIAL GOVERNMENTAL FUNCTION; TO SO ORGANIZE AND COORDINATE ACTIVITIES BETWEEN THE SEVERAL COUNTIES AS TO BE ABLE TO ADVISE AND COOPERATE WITH THE IOWA GENERAL ASSEMBLY AND THE CONGRESS TOWARD THE ENACTMENT OF LEGISLATION THAT WILL BE OF MOST BENEFIT TO THE CITIZENS OF THE STATE; TO DO ANY AND ALL OTHER THINGS NECESSARY, PROPER OR FITTING TO CARRY OUT THE PURPOSES EXPRESSED OR FOR THE BENEFIT OF THE COUNTIES OR COUNTY OFFICIALS OF IOWA. false false 34035169 42606624 IOWA COUNTIES TECHNOLOGY SERVICES PROVIDES AN ELECTRONIC DATA INTERCHANGE FOR HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT (HIPAA) RELATED TRANSACTIONS FOR ALL 99 IOWA COUNTIES. THE GROUP BENEFITS PROGRAM ADMINISTERS MEDICAL AND DENTAL INSURANCE PROGRAMS FOR THE BENEFIT OF MEMBER COUNTIES IN IOWA WHO CHOOSE TO PARTICIPATE. THE ASSOCIATION ALSO ADMINISTERS A SELF-INSURED MEDICAL FUND ON BEHALF OF MEMBER IOWA COUNTIES ELECTING TO PARTICIPATE, AN ACCIDENTAL DEATH & DISMEMBERMENT INSURANCE POLICY FOR 39 OF THE 99 IOWA COUNTIES, AND AN UNEMPLOYMENT INSURANCE FUND ON BEHALF OF 21 OUT OF THE 99 IOWA COUNTIES. THE ASSOCIATION OBTAINS AN ADMINISTRATIVE FEE FROM THE COUNTIES. THE FUNDS RELATED TO THE AFOREMENTIONED ENTITIES ARE HELD BY THE ASSOCIATION ON BEHALF OF THE MEMBERS. 34035169 false false false true false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true true false false true 3 0 24 true true true false false false false false false false X 23 23 false false false false true true true true true false false true true true true true false true false false X ANDREA WOODARD 5152447181 5500 WESTOWN PARKWAY 190 WEST DES MOINES IA 50266 WILLIAM PETERSON RETIRED AUG 2024 EXECUTIVE DI 40.00 X 198276 0 46490 KRISTI HARSHBARGER LEGAL COUNSE 40.00 X 132267 0 36039 DYLAN YOUNG IT MANAGER 40.00 X 126920 0 36262 JOEL ROHNE TSB MANAGER 40.00 X 122950 0 36441 JAMIE CASHMAN GOV'T RELATI 40.00 X 131109 0 22733 BRAD HOLTAN FINANCE MANA 40.00 X 113575 0 36615 MELVYN HOUSER DIRECTOR 2.50 X 0 0 0 SANDY BUBKE DIRECTOR 2.50 X 0 0 0 KEVIN GRIEME DIRECTOR 2.50 X 0 0 0 BRAD KUNKEL DIRECTOR 2.50 X 0 0 0 CARLA BECKER DIRECTOR 2.50 X 0 0 0 JOSH BUSARD DIRECTOR 2.50 X 0 0 0 RUSSELL WOOD DIRECTOR 2.50 X 0 0 0 MIKE MINER DIRECTOR 2.50 X 0 0 0 DAVID MUHLBAUER DIRECTOR 2.50 X 0 0 0 AJ MUMM DIRECTOR 2.50 X 0 0 0 CARISSA SISSON DIRECTOR 2.50 X 0 0 0 ERIC VAN LANCKER DIRECTOR 2.50 X 0 0 0 PAT SWEENEY DIRECTOR 2.50 X 0 0 0 MICAH VAN MAANEN DIRECTOR 2.50 X 0 0 0 MARY WARD DIRECTOR 2.50 X 0 0 0 WADE WEISS DIRECTOR 2.50 X 0 0 0 DANELLE BRUCE LEFT JANUARY 2024 DIRECTOR 2.50 X 0 0 0 RHONDA DETERS LEFT JANUARY 2024 DIRECTOR 2.50 X 0 0 0 BRIAN MCDONOUGH LEFT JANUARY 2024 DIRECTOR 2.50 X 0 0 0 GRANT VEEDER NACO BOARD 2.50 X 0 0 0 RICHARD CROUCH NACO BOARD 2.50 X 0 0 0 BRIAN GARDNER PAST PRESIDE 2.50 X 0 0 0 BARRY ANDERSON PRESIDENT 2.50 X X 0 0 0 JOHN WERDEN FIRST VICE P 2.50 X X 0 0 0 LINDA ZUERCHER SECOND VICE 2.50 X X 0 0 0 MARK CAMPBELL THIRD VICE P 2.50 X X 0 0 0 825097 214580 6 false true false INSURANCE PREMIUMS 524298 39414284 39414284 MEMBERSHIP DUES 900099 1625087 1625087 ADMINISTRATIVE FEES 561000 965958 965958 SCHOOL, WORKSHOP, CONFERENCES 611600 581424 581424 MISCELLANEOUS INCOME 900099 19871 19871 42606624 923231 923231 971998 971998 5220000 5343284 12645 -123284 -12645 -135929 -135929 MAGAZINE & ADVERTISING 541800 63765 11087 52678 63765 44429689 42617711 52678 1759300 248488 5652 242836 1598284 956892 617747 23645 173090 173090 335629 335629 177181 177181 59481 1079 58402 67384 17105 50279 52019 52019 1937834 1876100 61734 23898 10171 13727 17691 5579 12112 238254 24519 213735 72925 11692 61233 451282 320950 130332 256624 175626 80998 28426 28426 CLAIMS AND PREMIUMS PAID 30622554 30622554 WELLNESS PROGRAM 364241 364241 MAINT. & LEASE AGREEMENTS 90058 90058 EQUIP./SOFTWARE PURCHASES 51017 3930 47087 -273602 -360921 87319 36592758 34035169 2533944 23645 3991689 3745447 5553075 6339746 443922 1164289 160948 111871 3685869 3082903 543929 602966 27206124 33411519 2187790 1616832 40087477 46992670 2015704 491489 1773626 1586069 5932261 5902538 9721591 7980096 X 30365886 39012574 30365886 39012574 40087477 46992670 7836931 809757 X false true X true false true false false 11145 186 10959 377103 210108 166995 3297621 2872609 425012 602966 FUNDS HELD FOR OTHERS 2600662 CLAIMS INCURRED BUT NOT REPORTED 2424280 OPERATING LEASE LIABILITY 877596 5902538 X 45223461 809757 -15985 793772 44429689 44429689 36578258 37519 37519 36540739 52019 52019 36592758 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION AND THE EDUCATION FOUNDATION HAVE BEEN DETERMINED TO BE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) AND 501(C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. ALTHOUGH THE ASSOCIATION WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INCOME DERIVED FROM ADVERTISEMENTS IN THE MONTHLY MAGAZINE. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS AS THE DIRECT AND INDIRECT COSTS ASSOCIATED WITH UNRELATED BUSINESS ACTIVITIES ARE GREATER THAN THE INCOME DERIVED FROM THOSE ACTIVITIES. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 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 REVENUE - CONSOLIDATED 501(C)(3) ORG. 36,034 INVESTMENT FEES -52,019 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES-CONSOLIDATED 501(C)(3)ORG. 37,520 ROUNDING ADJUSTMENT -1 X X X false false false false false false false false false WILLIAM PETERSON RETIRED AUG 2024 EXECUTIVE DIRECTOR 198276 17176 29314 244766 KRISTI HARSHBARGER LEGAL COUNSEL 132267 11431 24608 168306 DYLAN YOUNG IT MANAGER 126920 11055 25207 163182 JOEL ROHNE TSB MANAGER 122950 10951 25490 159391 JAMIE CASHMAN GOV'T RELATIONS MGR 131109 11214 11519 153842 BRAD HOLTAN FINANCE MANAGER 113575 9995 26620 150190 SCHEDULE J, PART III THE EXECUTIVE DIRECTOR SURVEYS OTHER STATE ASSOCIATIONS TO DETERMINE WHAT THEY PAY HIS COUNTERPARTS. THE PRELIMINARY BUDGET THAT IS PRESENTED TO THE ISAC EXECUTIVE BOARD DOES NOT INCLUDE A WAGE INCREASE FOR THE EXECUTIVE DIRECTOR. THE ISAC EXECUTIVE BOARD MEETS PRIVATELY TO DETERMINE THE AMOUNT OF COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON THE SURVEY AND THE ANNUAL EVALUATION PERFORMED IN THE PREVIOUS SEPTEMBER. ONCE THE AMOUNT IS APPROVED, IT IS ENTERED INTO THE BUDGET WHICH IS THEN PRESENTED TO THE FULL ISAC BOARD AND THEN TO THE MEMBERSHIP. FORM 990 - ORGANIZATION'S MISSION AN ASSOCIATION FOR THE COUNTIES OF THE STATE OF IOWA AND THE PUBLIC OFFICERS OF THE COUNTIES TO LOWER THE COST OF GOVERNMENTAL SERVICES THROUGH ECONOMIES OF SCALE; ENGAGE IN A COMPREHENSIVE STUDY OF PROBLEMS AND IN THE APPLICATION OF KNOWLEDGE TO PROCURE EFFICIENT METHODS OF LOCAL GOVERNMENT; TO PROVIDE THE WAYS AND MEANS FOR THE COUNTY OFFICIALS TO EXCHANGE IDEAS AND EXPERIENCES AND OBTAIN EXPERT ADVICE; TO ADMINISTER PROGRAMS ON BEHALF OF COUNTIES OR THEIR EMPLOYEES TO FULFILL AN ESSENTIAL GOVERNMENTAL FUNCTION; TO SO ORGANIZE AND COORDINATE ACTIVITIES BETWEEN THE SEVERAL COUNTIES AS TO BE ABLE TO ADVISE AND COOPERATE WITH THE IOWA GENERAL ASSEMBLY AND THE CONGRESS TOWARD THE ENACTMENT OF LEGISLATION THAT WILL BE OF MOST BENEFIT TO THE CITIZENS OF THE STATE; TO DO ANY AND ALL OTHER THINGS NECESSARY, PROPER OR FITTING TO CARRY OUT THE PURPOSES EXPRESSED OR FOR THE BENEFIT OF THE COUNTIES OR COUNTY OFFICIALS OF IOWA. FORM 990, PAGE 2, PART III, LINE 4A IOWA COUNTIES TECHNOLOGY SERVICES PROVIDES AN ELECTRONIC DATA INTERCHANGE FOR HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT (HIPAA) RELATED TRANSACTIONS FOR ALL 99 IOWA COUNTIES. THE GROUP BENEFITS PROGRAM ADMINISTERS MEDICAL AND DENTAL INSURANCE PROGRAMS FOR THE BENEFIT OF MEMBER COUNTIES IN IOWA WHO CHOOSE TO PARTICIPATE. THE ASSOCIATION ALSO ADMINISTERS A SELF-INSURED MEDICAL FUND ON BEHALF OF MEMBER IOWA COUNTIES ELECTING TO PARTICIPATE, AN ACCIDENTAL DEATH & DISMEMBERMENT INSURANCE POLICY FOR 39 OF THE 99 IOWA COUNTIES, AND AN UNEMPLOYMENT INSURANCE FUND ON BEHALF OF 21 OUT OF THE 99 IOWA COUNTIES. THE ASSOCIATION OBTAINS AN ADMINISTRATIVE FEE FROM THE COUNTIES. THE FUNDS RELATED TO THE AFOREMENTIONED ENTITIES ARE HELD BY THE ASSOCIATION ON BEHALF OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 6 ALL COUNTIES OF THE STATE OF IOWA SHALL BE ELIGIBLE FOR MEMBERSHIP. ALL ELECTED COUNTY OFFICERS AND ALL OFFICERS OR EMPLOYEES OF VARIOUS COUNTIES OF THE STATE OF IOWA SHALL BE ELIGIBLE FOR MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7A EACH AFFILIATE ASSOCIATION SHALL BE ENTITLED TO SEAT A MEMBER OR MEMBERS (SUCH MEMBER MUST BE A COUNTY EMPLOYEE OR AN EMPLOYEE OF THE COUNTY CONFERENCE BOARD) ON THE BOARD OF DIRECTORS AS FOLLOWS: IOWA STATE ASSOCIATION OF COUNTY SUPERVISORS 3 MEMBERS IOWA STATE SHERIFFS- AND DEPUTIES' ASSOCIATION 1 MEMBER IOWA COUNTY ATTORNEYS ASSOCIATION, INC. 1 MEMBER IOWA STATE ASSOCIATION OF COUNTY AUDITORS 1 MEMBER IOWA STATE COUNTY TREASURERS ASSOCIATION 1 MEMBER IOWA COUNTY RECORDERS ASSOCIATION, INC. 1 MEMBER IOWA COUNTY ENGINEERS ASSOCIATION 1 MEMBER IOWA STATE ASSOCIATION OF ASSESSORS 1 MEMBER COMMUNITY SERVICES ASSOCIATION 1 MEMBER IOWA EMERGENCY MANAGEMENT ASSOCIATION 1 MEMBER COUNTY CONSERVATION DIRECTORS ASSOCIATION OF IOWA 1 MEMBER IOWA DIRECTOR, NATIONAL ASSOCIATION OF COUNTIES 1 OR MORE MEMBERS IOWA ENVIRONMENTAL HEALTH ASSOCIATION, INC. 1 MEMBER IOWA COUNTIES PUBLIC HEALTH ASSOCIATION 1 MEMBER COUNTY ZONING OFFICIALS OF IOWA 1 MEMBER IOWA COUNTIES INFORMATION TECHNOLOGY ORGANIZATION 1 MEMBER IOWA ASSOCIATION OF COUNTY COMMISSIONERS & VETERANS SERVICE OFFICERS, INC. 1 MEMBER IMMEDIATE PAST PRESIDENT, IOWA STATE ASSOC OF COUNTIES 1 MEMBER FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD APPROVES THE BUDGET, THEN THE MEMBERSHIP HAS FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE CHAIRPERSON SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THIS POLICY; B) HAS READ AND UNDERSTANDS THE POLICY; AND, C) HAS AGREED TO COMPLY WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: THE EXECUTIVE DIRECTOR WILL OCCASIONALLY PREPARE COMPARABILITY DATA WITH THE EXECUTIVE DIRECTOR'S COUNTERPARTS IN OTHER STATE ASSOCIATIONS. THE EXECUTIVE BOARD, WHO IS INDEPENDENT FOR COMPENSATION PURPOSES, WILL THEN DETERMINE AN AMOUNT, AND THAT AMOUNT WILL BE USED IN THE BUDGET. THE BUDGET IS APPROVED BY THE BOARD IN FEBRUARY, AND THEN APPROVED BY THE MEMBERSHIP IN MARCH. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS 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. ISAC EDUCATION FOUNDATION 5500 WESTOWN PARKWAY STE 190 WEST DES MOINES IA 50266 205446410 SCHOLARSHI IA 3 10 ISAC true false false false false false false false false false false false true false true true false true false false