Nonprofit · EIN 42-1211717
IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC
Tax-exempt · DES MOINES, IA 50322
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990-EZ | $40,021 | $31,650 | $8,371 | $210,092 | $0 | $210,092 |
| April 30, 2025 | 990-EZ | $30,811 | $37,196 | -$6,385 | $175,964 | $0 | $175,964 |
| April 30, 2024 | 990-EZ | $25,510 | $21,240 | $4,270 | $174,904 | $0 | $174,904 |
Financial details: 990-EZ for the year ended April 30, 2026
Revenue
- Membership dues
- $31,458
- Investment income
- $8,563
Expenses
- Compensation of officers, directors and key employees
- $700
- Salaries, compensation and benefits (total)
- $700
- Professional fees and payments to contractors
- $3,246
- Other expenses
- $27,704
Balance sheet and other
- Total assets, start of year
- $175,964
- Total assets, end of year
- $210,092
- Total liabilities, end of year
- $0
- Net assets, end of year
- $210,092
- Cash, savings and investments
- $210,092
- Gross receipts
- $40,021
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE DUNCAN | PRESIDENT | 7.5 | $500 |
| CHRIS FIEGEN | LEGISLATIVE CHAIR | 7.5 | $200 |
| SOMER KRUEGER | VICE PRESIDENT | 2 | $0 |
| CHRIS FIEGEN | SECRETARY | 2 | $0 |
| AIMEE SOSA | ASSOC. DIRECTOR | 2 | $0 |
| THREASE HARMS | EXECUTIVE DIRECTOR | 7.5 | $0 |
| JUSTIN LATHAM | TREASURER | 7.5 | $0 |
990-EZ for the year ended April 30, 2025: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW OSWALD | PRESIDENT | 7.5 | $500 |
| CHRIS FIEGEN | LEGISLATIVE CHAIR | 7.5 | $200 |
| MICHELLE DUNCAN | VICE PRESIDENT | 2 | $0 |
| CHRIS FIEGEN | SECRETARY | 2 | $0 |
| AIMEE SOSA | ASSOC. DIRECTOR | 2 | $0 |
| THREASE HARMS | EXECUTIVE DIRECTOR | 7.5 | $0 |
| JUSTIN LATHAM | TREASURER | 7.5 | $0 |
990-EZ for the year ended April 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW OSWALD | PRESIDENT | 7.5 | $500 |
| CHRIS FIEGEN | LEGISLATIVE CHAIR | 7.5 | $200 |
| MICHELLE DUNCAN | SECRETARY | 2 | $0 |
| DOUG VAN POLEN | VICE PRESIDENT | 2 | $0 |
| PETE SCHNEIDER | ASSOC. DIRECTOR | 2 | $0 |
| THREASE HARMS | EXECUTIVE DIRECTOR | 7.5 | $0 |
| KEVIN RENTZ | TREASURER | 7.5 | $0 |
Address and contacts
- Address (IRS master file)
- 3305 70TH ST, DES MOINES, IA 50322-3203
- Signed the 990-EZ
- MICHELLE DUNCAN, PRESIDENT
- Phone
- (515) 278-9939
- Return prepared by
- FLYNN SWEENEY LLC
Mission
PROVIDE EDUCATIONAL BENEFITS TO MEMBER SCHOOLS, STAFF, AND STUDENTS. MONITOR RELEVENT LEGISLATION RELATED TO COSMETOLOGY SCHOOL INDUSTRY.
Program accomplishments
- LEGISLATIVE-ONGOING UPDATES AS TO LEGISLATION WHICH AFFECTS COSMETOLOGY SCHOOLS, BENEFITS FOR 13 SCHOOLS.
- PUBLIC RELATIONS-ADVERTISING AND PROMOTION ON BEHALF OF COSMETOLOGY SCHOOLS, BENEFITS FOR 13 SCHOOLS.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990-EZ on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990-EZ on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-1211717
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1990
- Accounting year ends
- April
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $210,092
- Income (IRS master file)
- $40,021
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | April 2026 | $40,021 | $31,650 | $210,092 | XML |
| 990-EZ | April 2025 | $30,811 | $37,196 | $175,964 | XML |
| 990-EZ | April 2024 | $25,510 | $21,240 | $174,904 | XML |
| 990-EZ | April 2023 | – | – | – | IRS |
| 990-EZ | April 2022 | – | – | – | IRS |
| 990-EZ | April 2021 | – | – | – | IRS |
| 990-EZ | April 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1211717).
Questions about IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC
- What is the EIN of IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC?
- The employer identification number (EIN) of IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC is 42-1211717.
- Is IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1990.
- Are donations to IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended April 2026.
- Who are the officers and directors of IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC?
- The 990-EZ for the year ended April 30, 2026 lists 7 people; 2 received compensation from the organization, the highest $500 (MICHELLE DUNCAN, PRESIDENT).
- How much revenue does IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC have?
- On its 990-EZ for the year ended April 30, 2026 it reported revenue of $40,021, expenses of $31,650 and total assets of $210,092 at year end.
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