2024-03-20T12:50:09-04:00 2023-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2022-07-01 420984731 IOWA STATE ASSOCIATION OF COUNTIES IOWA 5152447181 5500 WESTOWN PARKWAY RM/STE 190 WEST DES MOINES IA 50266 WILLIAM PETERSON EXECUTIVE DIRECTOR 5152447181 2024-01-31 true WILLIAM PETERSON 999009999 false ALEXANDRA KAFER CPA P02066016 5152883279 2024-02-12 2022 2023-04-26 12:10:37Z WILLIAM PETERSON 5500 WESTOWN PARKWAY 190 WEST DES MOINES IA 50266 41568549 false X WWW.IOWACOUNTIES.ORG X 1968 IA TO MAINTAIN A PERMANENT ORGANIZATION TO SECURE COOPERATION AMONG THE COUNTIES OF IOWA. 22 22 25 31 43835 0 3076586 40010536 6944 718697 538692 839316 3622222 41568549 0 0 2107398 2205689 0 14144 1415876 37423454 3523274 39629143 98948 1939406 36552667 40087477 31896433 9721591 4656234 30365886 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 true 37377058 40010536 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. 37377058 false false false true false false false false false true false false true 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 false false true 8 0 25 true true true false false false false false false false X 22 22 false false false false true true true true true false false true true true true true false true false true true X WILLIAM PETERSON 5152447181 5500 WESTOWN PARKWAY 190 WEST DES MOINES IA 50266 X WILLIAM PETERSON EXECUTIVE DI 40.00 X 186037 0 47524 KRISTI HARSHBARGER LEGAL COUNSE 40.00 X 126176 0 32868 DYLAN YOUNG IT DIRECTOR 40.00 X 120903 0 32885 JAMIE CASHMAN GOV'T RELATI 40.00 X 124655 0 20959 BRAD HOLTAN FINANCE MANA 40.00 X 107419 0 33408 JOEL ROHNE LEFT JULY 2022 DIRECTOR/EMP 18.00 X 45134 0 18055 MELVYN HOUSER DIRECTOR 2.50 X 0 0 0 DANELLE BRUCE DIRECTOR 2.50 X 0 0 0 SANDY BUBKE DIRECTOR 2.50 X 0 0 0 MARK CAMPBELL DIRECTOR 2.50 X 0 0 0 RHONDA DETERS DIRECTOR 2.50 X 0 0 0 KEVIN GRIEME DIRECTOR 2.50 X 0 0 0 BRIAN MCDONOUGH DIRECTOR 2.50 X 0 0 0 MIKE MINER DIRECTOR 2.50 X 0 0 0 DAVID MUHLBAURER 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 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 MATT COSGROVE LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 RYAN DOKTER LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 ELIZABETH LEDVINA LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 BURLIN MATTHEWS LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 JOAN MCCALMANT LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 TIM NEIL LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 BRAD SKINNER LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 SHANE WALTER LEFT JAN 2023 DIRECTOR 2.50 X 0 0 0 GRANT VEEDER NACO BOARD 2.50 X 0 0 0 RICHARD CROUCH NACO BOARD 2.50 X X 0 0 0 BRIAN GARDNER PRESIDENT 2.50 X X 0 0 0 BARRY ANDERSON VICE PRESIDE 2.50 X X 0 0 0 JOHN WERDEN SECOND VICE 2.50 X X 0 0 0 LINDA ZUERCHER THIRD VICE P 2.50 X X 0 0 0 CARLA BECKER PAST PRESIDE 2.50 X X 0 0 0 710324 185699 5 false true false IP PATHWAYS LLC 3600 109TH ST URBANDALE IA 50322 IT SERVICES 110639 1 INSURANCE PREMIUMS 524298 36971038 36971038 MEMBERSHIP DUES 900099 1612899 1612899 ADMINISTRATIVE FEES 561000 796756 796756 SCHOOL, WORKSHOP, CONFERENCES 611600 557574 557574 MISCELLANEOUS INCOME 900099 72269 72269 40010536 718658 718658 783864 783864 39 39 39 39 MAGAZINE & ADVERTISING 541800 55452 11617 43835 55452 41568549 40022153 43835 1502561 236536 12104 224432 1378313 795107 569062 14144 152708 152708 277197 277197 160935 160935 16840 6155 10685 55700 12700 43000 50848 50848 1974179 1829148 145031 19506 10645 8861 15972 4598 11374 248629 27307 221322 69257 10423 58834 365895 275891 90004 946 946 331297 268449 62848 25501 25501 CLAIMS AND PREMIUMS PAID 33750373 33750373 WELLNESS PROGRAM 436735 436735 EQUIP./SOFTWARE PURCHASES 45606 12368 33238 EXCESS READERSHIP COSTS 40791 40791 -24621 -74945 50324 39629143 37377058 2237941 14144 3317450 3991689 5810290 5553075 304628 443922 45727 160948 3750129 3206200 675996 543929 26002308 27206124 396268 2187790 36552667 40087477 1059554 2015704 1846336 1773626 28990543 5932261 31896433 9721591 X 4656234 30365886 4656234 30365886 36552667 40087477 X 1939406 -339853 24110099 X false true X true false true false false 183332 183332 381996 327416 54580 3184801 2695452 489349 543929 STOP LOSS CREDITS RECEIVABLE 1155978 OPERATING LEASE R.O.U. ASSET 867209 INTEREST RECEIVABLE 164603 2187790 CLAIMS INCURRED BUT NOT REPORTED 2812036 FUNDS HELD FOR OTHERS 2246996 OPERATING LEASE LIABILITY 873229 5932261 X 41212651 -339853 -16045 -355898 41568549 41568549 39607099 28804 28804 39578295 50848 50848 39629143 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, 2023 AND 2022. 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 2023 OR 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D REVENUE - CONSOLIDATED 501(C)(3) ORG. 34,803 INVESTMENT FEES -50,848 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES-CONSOLIDATED 501(C)(3)ORG. 28,804 X X X false false false false false false false false false WILLIAM PETERSON EXECUTIVE DIRECTOR 186037 21130 26394 233561 KRISTI HARSHBARGER LEGAL COUNSEL 126176 10863 22005 159044 DYLAN YOUNG IT DIRECTOR 120903 10506 22379 153788 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 3 EFFECTIVE JULY 1, 2022, THE GROUP BENEFITS PROGRAM WAS FORMED UNDER IOWA CODE CHAPTER 28E TO PROVIDE HEALTH, DENTAL, AND DISABILITY INSURANCE TO MEMBER IOWA COUNTIES. GROUP BENEFITS PROGRAM SHARES A COMMON BOARD WITH THE ASSOCIATION, AND THE ASSOCIATION HAS AN ECONOMIC INTEREST IN GROUP BENEFITS PROGRAM. PRIOR TO JULY 1, 2022, THE GROUP BENEFITS PROGRAM WAS NOT A SEPARATE ENTITY. INSTEAD, THE ACTIVITIES RELATED TO HEALTH, DENTAL, AND OTHER EMPLOYEE BENEFITS PROVIDED TO MEMBERS WERE INCLUDED AS FUND ACTIVITIES WITHIN IOWA STATE ASSOCIATION OF COUNTIES. AS SUCH, THE REVENUES AND EXPENSES FOR GROUP BENEFIT ACTIVITIES WERE NOT PREVIOUSLY RECOGNIZED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS AS THESE ACTIVITIES WERE DEEMED TO BE FUNDS HELD FOR OTHERS. THEREFORE, NET ASSETS RELATED TO THE BENEFIT FUNDS WERE ACCOUNTED FOR AS FUNDS HELD FOR THE BENEFIT OF MEMBERS WITHIN THE 2022 STATEMENT OF FINANCIAL POSITION. THE ASSOCIATION TRANSFERRED THE ASSETS, LIABILITIES, AND NET ASSETS TO THE SEPARATE 28E ENTITY AS OF JULY 1, 2022. THIS IS SHOWN AS A SEPARATE LINE ITEM ON THE 2023 STATEMENT OF ACTIVITIES AS SUCH REPRESENTS AN EQUITY TRANSFER. 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. FORM 990, PART VII SECTION A, LINE 1A (6): JOEL ROHNE WAS A DIRECTOR ON THE BOARD UNTIL 7/31/2022. HE THEN BECAME AN EMPLOYEE OF THE ORGANIZATION ON 8/1/2022. JOEL'S REPORTABLE COMPENSATION AND BENEFITS FROM THE ORGANIZATION ARE FOR HIS EMPLOYMENT, NOT AS A MEMBER OF THE BOARD. FORM 990, PART XI, LINE 9 GROUP BENEFITS INITIAL EQUITY TRANSFER 24,110,099 THE GROUP BENEFITS PROGRAM WAS FORMED UNDER IOWA CODE CHAPTER 28E, EFFECTIVE JULY 1, 2022 TO PROVIDE HEALTH, DENTAL, AND DISABILITY INSURANCE TO MEMBER IOWA COUNTIES. PREVIOUSLY, THE GROUP BENEFITS PROGRAM WAS NOT A SEPARATE ENTITY AND AS SUCH, THE REVENUES AND EXPENSES FOR GROUP BENEFIT ACTIVITIES WERE NOT RECOGNIZED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS AS THESE ACTIVITIES WERE DEEMED TO BE FUNDS HELD FOR OTHERS. THE TRANSFER OF THE NET ASSETS OF THE GROUP BENEFIT FUNDS TO THE SEPARATE 28E IS SHOWN AS A SEPARATE LINE ITEM ON THE 2023 STATEMENT OF ACTIVITIES AS SUCH REPRESENTS AN EQUITY TRANSFER UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) 958. ISAC EDUCATION FOUNDATION 5500 WESTOWN PARKWAY STE 190 WEST DES MOINES IA 50266 205446410 SCHOLARSHI IA 3 10 IOWA STATE false false false false false false false false false false false false true false true true false true false false