2024-09-16T12:18:13-04:00 2024-02-29 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2023-03-01 420940587 IOWA ASSOCIATION OF MUNICIPAL UTILITIES IOWA 5152891999 1735 NE 70TH AVENUE ANKENY IA 50021 TROY DEJOODE EXECUTIVE DIRECTOR 5152891999 2024-07-22 true true ALEXANDRA KAFER CPA P02066016 5152883279 2024-07-22 2023 2024-08-08 14:25:15Z TROY DEJOODE 5333370 false X WWW.IAMU.ORG X 1978 IA PROVIDE TRAINING, SAFETY AND SUPPORT TO MUNICIPAL UTILITIES. 11 11 43 11 0 557108 1033479 3813963 4065820 39771 86456 125000 126490 4535842 5312245 3000 2000 0 3113426 3094533 0 0 1617937 2065065 4734363 5161598 -198521 150647 4574358 4674163 1370998 1318736 3203360 3355427 X PROVIDE TRAINING, SAFETY AND SUPPORT TO MUNICIPAL UTILITIES. false false IAMU SUPPORTS IOWAS MUNICIPAL NATURAL GAS, WATER, ELECTRIC, AND BROADBAND UTILITIES (OVER 750 MEMBERS) BY PROVIDING TRAINING, EDUCATION AND ADVOCACY ON A WIDE VARIETY OF TOPICS AND ISSUES. IAMU PROVIDES RISK MANAGEMENT TRAINING SERVICES TO SMALL CLUSTERS OF MEMBERS ON A REGIONAL BASIS, REPRESENTING 750 SEPARATE MEMBER UTILITIES, AS WELL TO APPROXIMATELY THREE OTHER GOVERNMENTAL SUBDIVISIONS AS 168 AFFILIATE MEMBERS AND 157 ASSOCIATE MEMBERS. THE ASSOCIATION PROVIDES THIS TRAINING AND EDUCATION THROUGH WEBINARS, CENTRALIZED WORKSHOPS, REGIONAL MEETINGS, NEWSLETTERS, WEBPAGE AND A HOST OF OTHER METHODS AND TOOLS. IAMU OPERATES A 10 ACRE TRAINING FIELD FULLY EQUIPPED WITH NATURAL GAS, WATER AND ELECTRIC LINES AND SERVICES ON WHICH MEMBERS EMPLOYEES MAY TRAIN WITHOUT FEAR OF INJURY OR CUSTOMER DISRUPTION. THE ASSOCIATION PROVIDES TRAINING ON A WIDE RANGE OF SUBJECTS. IT CONDUCTS REGULAR WORKSHOPS AND CONFERENCES TO SUPPORT ELECTRIC, GAS, WATER AND BROADBAND UTILITIES. IAMU PROVIDES JOB TRAINING AND SAFETY SERVICES TO 7 "SAFETY CLUSTERS" - REGIONAL ORGANIZATIONS OF LOCAL GOVERNMENTS THAT OPERATE OVER 67 SEPARATE UTILITIES AND 1 "STATWIDE GROUP" CONSISTING OF OVER 200 MEMBRES. MORE THAN 13 INDIVIDUAL CITIES AND GOVERNMENT ORGANIZATIONS UTILIZE IAMU TRAINING SERVICES UNDER SEPARATE AGREEMENTS. IAMU OFFERED TENS OF THOUSANDS OF HOURS OF MEMBER CONTACT HOURS. IAMU CONTRACTED WITH AN OUTSIDE LOBBYIST AT THE STATE LEVEL IN ORDER TO ADVOCATE FOR ITS MEMBERS INTERESTS, AND PROTECT THEIR NEEDS, WHILE COLLABORATING WITH NATIONAL TRADE ASSOCIATIONS TO DO THE SAME AT THE FEDERAL LEVEL. IAMU PARTICIPATES IN THE REGULATORY PROCESS ON BEHALF OF MEMBERS TO ENSURE THAT THEIR VOICE IS HEARD. THIS INCLUDES PROVIDING WRITTEN COMMENTS ON PROCEEDINGS BEFORE THE IOWA UTILITIES BOARD, THE IOWA DEPARTMENT OF NATURAL RESOURCES, THE FEDERAL ENERGY REGULATORY COMMISSION, THE ENVIRONMENTAL PROTECTION AGENCY, THE OFFICE OF PIPELINE SAFETY, THE IOWA OFFICE OF CONSUMER ADVOCATE, AND THE FEDERAL EMERGENCY MANAGEMENT ASSOCIATION. -SAFETY REGIONAL COORDINATOR POSITIONS HAVE BEEN CREATED TO PROVIDE A MORE PERSONAL APPROACH TO SAFETY TRAINING AND ALLOW CITIES TO HAVE A MAIN POINT OF CONTACT AT IAMU TO HANDLE ALL SAFETY RELATED ASPECTS FOR THE MEMBERS WITHIN THE REGIONAL GROUP. - IAMU BEGAN OFFERING ITS MOBILE CRANE OPERATOR CERTIFICATION AND EXAMINATION COURSE FOR DIGGER DERRICK, SERVICE TRUCK, AND MOBILE CRANE OPERATORS. OSHA'S UPDATED CRANE STANDARD REQUIRES THAT OPERATORS OF LIFTING EQUIPMENT BE TRAINED, EVALUATED, AND TESTED TO OBTAIN CERTIFICATION, AND IAMU WANTED TO MAKE SURE THAT OUR MEMBERS HAD A CONVENIENT AND AFFORDABLE WAY TO GET THAT NECESSARY CERTIFICATION. - GAS OPERATOR QUALIFICATION HAS MOVED TO AN ONLINE TRAINING WHICH ALLOWS CITIES TO PROVIDE THE TRAINING ON THEIR OWN SCHEDULE WITH IAMU OVERSEEING AND PROVIDING EVALUATIONS. -IAMU CONVERTED 9 SAFETY CLUSTERS TO ONE LARGE SAFETY GROUP PROVIDING IN PERSON CLASSES AT SEVERAL LOCATIONS ACROSS THE STATE; WEBINARS; FOCUSED CONTENT; STREAMING VIDEOS; FREE AND CUSTOMIZABLE PROGRAMS; MOCK WALKTHROUGHS AND AUDITS, MAINTAINING SAFETY TRAINING RECORDS; FREE CPR; HEARING AND RESPIRATORY FIT TESTING. false true false true false false false false false true false false false true true false true false false false false false false true false false false false true false false false false false false false false false false false true true true false true 30 0 43 true false false false false false false false false X 11 11 false false false false true true false true true false false true true true true true false true false false X TROY DEJOODE 5152891999 1735 NE 70TH AVE ANKENY IA 500219353 TROY DEJOODE EXECUTIVE DI 40.00 X 200964 0 32836 DAWN HYLER DIRECTOR OF 40.00 X 153522 0 21668 DAVID HRAHA DIR. MEMBER 40.00 X 139551 0 23603 JILL SOENEN DIR. OF MEMB 40.00 X 121038 0 19937 JARED MASKER DIR. OF ELEC 40.00 X 109139 0 21754 TRACY FORTUNE TRAINING SPE 40.00 X 106546 0 7270 RUDY KOESTER DIRECTOR 1.00 X 0 0 0 MATT VAN SCHOUWEN DIRECTOR 1.00 X 0 0 0 NATHAN LUCAS DIRECTOR 1.00 X 0 0 0 JORDAN COOK DIRECTOR 1.00 X 0 0 0 ADAM FEDDERS DIRECTOR 1.00 X 0 0 0 SUSAN ABERNATHY DIRECTOR 1.00 X 0 0 0 DON KOM PRESIDENT 1.00 X X 0 0 0 SCOTT TONDERUM 1ST VICE PRE 1.00 X X 0 0 0 GAGE HUSTON 2ND VICE PRE 1.00 X X 0 0 0 CHAD CLEVELAND SECRETARY/TR 1.00 X X 0 0 0 JIM ZEUTENHORST PAST PRESIDE 1.00 X X 0 0 0 830760 127068 6 false true false 14202 364867 572145 82265 1033479 MEMBER SERVICES 561000 2140697 2140697 MEMBERSHIP DUES 561000 1565272 1565272 WORKSHOP REGISTRATION 561000 359851 359851 4065820 65886 65886 110869 110869 21990 1420 20570 20570 20570 14343 14202 17390 -3047 2245 2315 -70 -70 OTHER INCOME 541800 18738 18738 18738 5312245 4086390 195423 2000 235068 2321757 134251 215790 187667 116502 35710 50000 62000 29523 101110 112881 103922 2086 10743 193253 86824 JOB AND SAFETY TRAINING 388077 APPRENTICESHIP PROGRAM 266356 VIABILITY PROGRAM 189329 EFC PROGRAM 132956 183793 5161598 0 0 0 1782992 1898257 50194 280195 105631 87832 420506 333286 70341 62888 4677983 2666278 2125476 2011705 19218 4574358 4674163 348237 466493 334032 297302 642307 513424 46422 41517 1370998 1318736 X 3161994 3285516 41366 69911 3203360 3355427 4574358 4674163 X 150647 1420 X false true X true true true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 644926 644926 2563210 1442012 1121198 910612 826019 84593 559235 398247 160988 2011705 DUE TO AGENCY - NORTHERN MUNICIPAL 41517 41517 X 5457650 145405 145405 5312245 5312245 5305583 143985 143985 5161598 5161598 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS SUBJECT TO INCOME TAX ON UNRELATED BUSINESS INCOME. THE ASSOCIATION HAD NO SIGNIFICANT TAXABLE UNRELATED BUSINESS INCOME DURING THE FISCAL YEARS ENDED FEBRUARY 29, 2024 AND FEBRUARY 28, 2022. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT FEBRUARY 29,2024 AND FEBRUARY 28, 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 THE FISCAL YEARS ENDING FEBRUARY 29, 2024 AND FEBRUARY 28, 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D GAAP CONSOLIDATED ENTITY CONTRIBUTION 54,000 NET ASSETS RELEASED FROM RESTRICTIONS 70,280 BASIS OF ASSETS DISPOSED 1,420 FUNDRAISING EXPENSES 19,705 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 19,705 NET ASSETS RELEASED FROM RESTRICTIONS 70,280 GAAP CONSOLIDATED ENTITY ADJUSTMENT 54,000 GOLF FUNDRAISIN 26245 12902 13343 444 8474 4246 2909 26245 12902 13343 444 8474 4246 2909 16073 -2730 X X false false false TROY DEJOODE EXECUTIVE DIRECTOR 200964 12789 20047 233800 DAWN HYLER DIRECTOR OF FINANCE 153522 9511 12157 175190 DAVID HRAHA DIR. MEMBER SERVICES 139551 8754 14849 163154 FORM 990, PAGE 2, PART III, LINE 4A IAMU SUPPORTS IOWAS MUNICIPAL NATURAL GAS, WATER, ELECTRIC, AND BROADBAND UTILITIES (OVER 750 MEMBERS) BY PROVIDING TRAINING, EDUCATION AND ADVOCACY ON A WIDE VARIETY OF TOPICS AND ISSUES. IAMU PROVIDES RISK MANAGEMENT TRAINING SERVICES TO SMALL CLUSTERS OF MEMBERS ON A REGIONAL BASIS, REPRESENTING 750 SEPARATE MEMBER UTILITIES, AS WELL TO APPROXIMATELY THREE OTHER GOVERNMENTAL SUBDIVISIONS AS 168 AFFILIATE MEMBERS AND 157 ASSOCIATE MEMBERS. THE ASSOCIATION PROVIDES THIS TRAINING AND EDUCATION THROUGH WEBINARS, CENTRALIZED WORKSHOPS, REGIONAL MEETINGS, NEWSLETTERS, WEBPAGE AND A HOST OF OTHER METHODS AND TOOLS. IAMU OPERATES A 10 ACRE TRAINING FIELD FULLY EQUIPPED WITH NATURAL GAS, WATER AND ELECTRIC LINES AND SERVICES ON WHICH MEMBERS EMPLOYEES MAY TRAIN WITHOUT FEAR OF INJURY OR CUSTOMER DISRUPTION. FORM 990, PAGE 2, PART III, LINE 4D -SAFETY REGIONAL COORDINATOR POSITIONS HAVE BEEN CREATED TO PROVIDE A MORE PERSONAL APPROACH TO SAFETY TRAINING AND ALLOW CITIES TO HAVE A MAIN POINT OF CONTACT AT IAMU TO HANDLE ALL SAFETY RELATED ASPECTS FOR THE MEMBERS WITHIN THE REGIONAL GROUP. - IAMU BEGAN OFFERING ITS MOBILE CRANE OPERATOR CERTIFICATION AND EXAMINATION COURSE FOR DIGGER DERRICK, SERVICE TRUCK, AND MOBILE CRANE OPERATORS. OSHA'S UPDATED CRANE STANDARD REQUIRES THAT OPERATORS OF LIFTING EQUIPMENT BE TRAINED, EVALUATED, AND TESTED TO OBTAIN CERTIFICATION, AND IAMU WANTED TO MAKE SURE THAT OUR MEMBERS HAD A CONVENIENT AND AFFORDABLE WAY TO GET THAT NECESSARY CERTIFICATION. - GAS OPERATOR QUALIFICATION HAS MOVED TO AN ONLINE TRAINING WHICH ALLOWS CITIES TO PROVIDE THE TRAINING ON THEIR OWN SCHEDULE WITH IAMU OVERSEEING AND PROVIDING EVALUATIONS. -IAMU CONVERTED 9 SAFETY CLUSTERS TO ONE LARGE SAFETY GROUP PROVIDING IN PERSON CLASSES AT SEVERAL LOCATIONS ACROSS THE STATE; WEBINARS; FOCUSED CONTENT; STREAMING VIDEOS; FREE AND CUSTOMIZABLE PROGRAMS; MOCK WALKTHROUGHS AND AUDITS, MAINTAINING SAFETY TRAINING RECORDS; FREE CPR; HEARING AND RESPIRATORY FIT TESTING. FORM 990, PAGE 6, PART VI, LINE 6 IOWA ASSOCIATION OF MUNICIPAL UTILITIES MEMBERSHIP CONSISTS OF MORE THAN 550 MUNICIPAL ELECTRIC, GAS, WATER AND TELECOMMUNICATIONS UTILITIES. FORM 990, PAGE 6, PART VI, LINE 7A IOWA ASSOCIATION OF MUNICIPAL UTILITIES IS GOVERNED BY A BOARD SELECTED BY MEMBER UTILITIES. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT THE MEETING PRIOR TO THE FILING OF THE RETURN. THE BOARD REVIEWS THE DRAFT AND HAS ANY QUESTIONS ANSWERED AT THAT TIME. AFTER ALL QUESTIONS ARE ANSWERED OR CORRECTED, THE DIRECTORS VOTE FOR RETURN APPROVAL AND FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY ALL BOARD MEMBERS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE, WHO ARE ALL INDEPENDENT FOR COMPENSATION PURPOSES, INCLUDES SELECTED INDIVIDUALS FROM THE BOARD OF DIRECTORS, ALONG WITH THE PRESIDENT AND PAST PRESIDENT. THIS COMMITTEE SETS AND APPROVES THE DIRECTORS SALARY. THE APPA ADVISORY COMMITTEE SURVEY IS USED BY THE COMMITTEE IN DETERMINING THE SALARY AND SALARY ADJUSTMENTS FOR THE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 NONE OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 GAAP CONSOLIDATED ENTITY CONTRIBUTION 54,000 NET ASSETS RELEASED FROM RESTRICTIONS 70,280 BASIS OF ASSETS DISPOSED 1,420 FUNDRAISING EXPENSES 19,705 FUNDRAISING EXPENSES -19,705 NET ASSETS RELEASED FROM RESTRICTIONS -70,280 GAAP CONSOLIDATED ENTITY ADJUSTMENT -54,000 TOTAL 1,420 IAMU EDUCATION & RESEARCH FUND INC 1735 NE 70TH AVENUE ANKENY IA 50021 205782710 EDUCATION IA 501C3 7 IAMU true MUNIPAC 1735 NE 70TH AVENUE ANKENY IA 50021 420940587 POLITICAL IA 527 IAMU true IA ASSOCIATION OF MUNICIPAL UTILITI ES INSURANCE TRUST 1735 NE 70TH AVE ANKENY IA 50021 426378145 COMMON LAW IA IOWA ASSOC CIATION OF MUNICIPAL UTILITIES TRUST 2440653 1.00000 true false false true false true false false false false false false true false false false false false false false IOWA ASSOCIATION OF MUNICIPAL UTILI C 364867 CASH VALUE SCHEDULE R THE IOWA ASSOCIATION OF MUNICIPAL UTILITIES INSURANCE TRUST ("TRUST")IS A COMMON LAW TRUST THAT PROVIDES THE BENEFIT OF LARGE GROUP PROCUREMENT FOR INSURANCE NEEDS OF IOWA CITIES WHO ARE MEMBERS OF THE IOWA ASSOCIATION OF MUNICIPAL UTILITIES. THE TRUST HAS BEEN FILING FORM 1120 SINCE ITS INCEPTION, PURSUANT TO REV. RUL. 77-261. NAME OF RELATED ORGANIZATION: IOWA ASSOCIATION OF MUNICIPAL UTILITIES INSURANCE TRUST DIRECT CONTROLLING ENTITY: IOWA ASSOCIATION OF MUNICIPAL UTILITIES