2026-07-14T08:58:20-05:00 2025-09-30 934792291 SORREN INC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2024-10-01 820467585 IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION IDAH 2083459126 3100 S VISTA AVE 200 BOISE ID 83705 SETH GRIGG EXECUTIVE DIRECTOR 2083459126 2026-06-30 1 0 NATHAN ODIORNE P02355271 2083338965 2026-06-29 2024 2025-03-06 01:10:19Z SETH GRIGG 3100 S VISTA AVE 200 BOISE ID 83705 0 0 X WWW.IDCOUNTIES.ORG X 1993 ID CONTRACT WITH IDAHO ASSOCIATION OF COUNTIES TO PROMOTE/PROVIDE VARIOUS SERVICES TO IDAHO COUNTIES TO INCREASE EFFICIENCY, LOWER THE EXPENSE, AND IMPROVE DELIVERY OF GOVERNMENTAL SERVICES TO IDAHO'S CITIZENS. SUCH SERVICES INCLUDE LIABILITY INSURANCE, UNEMPLOYMENT, DEFERRED COMPENSATION, ADMINISTER GRANTS, ETC. X 26 26 0 26 0 0 0 0 612828 0 14429 0 0 0 627257 0 0 0 0 0 0 0 0 0 0 0 0 0 0 627257 0 849565 0 0 0 849565 0 X CONTRACT WITH IDAHO ASSOCIATION OF COUNTIES TO PROMOTE/PROVIDE VARIOUS SERVICES TO IDAHO COUNTIES TO INCREASE EFFICIENCY, LOWER THE EXPENSE, AND IMPROVE DELIVERY OF GOVERNMENTAL SERVICES TO IDAHO'S CITIZENS. SUCH SERVICES INCLUDE LIABILITY INSURANCE, UNEMPLOYMENT, DEFERRED COMPENSATION, ADMINISTER GRANTS, ETC. 0 1 DURING THE TAX YEAR, IDAHO ASSOCIATION OF COUNTIES (A RELATED TAX-EXEMPT ORGANIZATION) PAUSED OPERATIONS OF IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION. THE ORGANIZATION IS NOT CURRENTLY OPERATING ANY PROGRAMS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X THE ORGANIZATION 2083459126 3100 S VISTA AVE 200 BOISE ID 83705 JOHN DAVID DAVIDSON PRESIDENT 1.00 X X 0 0 0 JENNY ROSIN 1ST VICE PRESIDENT 1.00 X X 0 0 0 KRISTINA GLASCOCK 2ND VICE PRESIDENT 1.00 X X 0 0 0 VIC PEARSON IMMEDIATE PAST PRESIDENT (2022-2024) 1.00 X 0 0 0 CHRIS GOETZ PAST PRESIDENT (2021-2022) 1.00 X 0 0 0 KATHY ACKERMAN PAST PRESIDENT (2020-2021) 1.00 X 0 0 0 JERRY WHITE PAST PRESIDENT (2019-2020) 1.00 X 0 0 0 PATTY WEEKS CLERKS' REPRESENTATIVE 1.00 X 0 0 0 SHAREE SPRAGUE IACC REPRESENTATIVE 1.00 X 0 0 0 ANGIE BARKELL IACC REPRESENTATIVE 1.00 X 0 0 0 BRENT MENDENHALL IACC REPRESENTATIVE 1.00 X 0 0 0 JAMES ROBERTS CORONERS' REPRESENTATIVE 1.00 X 0 0 0 CLAYNE TYLER PROSECUTORS' REPRESENTATIVE 1.00 X 0 0 0 DONNIE WUNDER SHERIFFS' REPRESENTATIVE 1.00 X 0 0 0 JENNIFER CLARK TREASURERS' REPRESENTATIVE 1.00 X 0 0 0 ROD BECK ADA COUNTY REPRESENTATIVE 1.00 X 0 0 0 BRIAN STENDER CANYON COUNTY REPRESENTATIVE 1.00 X 0 0 0 LESLIE DUNCAN KOOTENAI COUNTY REPRESENTATIVE 1.00 X 0 0 0 KATHY ACKERMAN NACO REPRESENTATIVE 1.00 X 0 0 0 SKIP BRANDT WIR REPRESENTATIVE 1.00 X 0 0 0 GLENDA POSTON DISTRICT 1 1.00 X 0 0 0 VINCE FRAZIER DISTRICT 2 1.00 X 0 0 0 HOLLIE ANN STRANG DISTRICT 3 1.00 X 0 0 0 BRENT REINKE DISTRICT 4 1.00 X 0 0 0 KATHLEEN ATKINSON DISTRICT 5 1.00 X 0 0 0 SCOTT HANCOCK DISTRICT 6 1.00 X 0 0 0 SETH GRIGG EXECUTIVE DIRECTOR 40.00 X 0 184756 45970 KRISTIN CUNDIFF CFO 40.00 X 0 119645 22509 SARA WESTBROOK DIRECTOR OF GOVERNMENT AFF 40.00 X 0 137160 23400 0 441561 91879 0 0 1 0 0 0 0 0 0 0 0 0 0 439022 410543 849565 0 0 0 X 849565 0 0 849565 0 849565 0 X 0 -849565 X 0 1 X 1 0 0 X PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2025 AND 2024. THE ASSOCIATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021. 0 0 0 0 0 0 0 0 0 SETH GRIGG EXECUTIVE DIRECTOR 0 184756 0 0 0 0 0 21264 0 24706 0 230726 0 0 SARA WESTBROOK DIRECTOR OF GOVERNMENT AFF 0 137160 0 0 0 0 0 15835 0 7565 0 160560 0 0 CASH 2024-10-01 439022 CASH 820328151 IDAHO ASSOCIATION OF COUNTIES 3100 S VISTA AVE STE 200 BOISE ID 83705 501(C)(4) ACCOUNTS RECEIVABLE 2024-10-01 410543 AMOUNT DUE 820328151 IDAHO ASSOCIATION OF COUNTIES 3100 S VISTA AVE STE 200 BOISE ID 83705 501(C)(4) 0 0 0 0 FORM 990, PART III, LINE 3 DURING THE TAX YEAR, IDAHO ASSOCIATION OF COUNTIES (A RELATED TAX-EXEMPT ORGANIZATION) PAUSED OPERATIONS OF IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION. THE ORGANIZATION IS NOT CURRENTLY OPERATING ANY PROGRAMS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS DELEGATES BROAD AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS COMPOSED OF THE PRESIDENT, EXECUTIVE DIRECTOR, VICE PRESIDENT AND SECRETARY/TREASURER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND IS MADE AVAILABLE TO THE BOARD FRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS PAID BY A RELATED PARTY; THE RELATED PARTY DETERMINES AND REVIEWS COMPENSATION FOR THE EXECUTIVE DIRECTOR POSITION. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 DURING THE TAX YEAR, IDAHO ASSOCIATION OF COUNTIES (A RELATED TAX-EXEMPT ORGANIZATION) PAUSED OPERATIONS OF IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION. AS A RESULT, NET ASSETS OF $849,565 WERE TRANSFERRED FROM IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION TO IDAHO ASSOCIATION OF COUNTIES. IDAHO ASSOCIATION OF COUNTIES 3100 SOUTH VISTA AVE STE 200 BOISE ID 83705 820328151 ASSIST COUNTIES ID 501(C)(4) N/A 0 IDAHO ASSOCIATION OF COUNTIES SCHOLARSHIP FUND INC 3100 SOUTH VISTA AVE STE 200 BOISE ID 83705 820502945 COLLEGE SCHOLARSHIP ID 501(C)(3) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0