2024-11-14T12:41:38+00:00 2023-12-31 440160260 Forvis Mazars LLP 1401 50th Street Suite 350 West Des Moines IA 502665935 990 2023-01-01 464012454 IOWA COMMUNICATIONS ALLIANCE IOWA 5158672091 4201 WESTOWN PARKWAY STE 130 WEST DES MOINES IA 50266 DAVE DUNCAN CEO 5158672091 2024-11-14 true Kristin Tynon P01063388 5152230159 2024-11-14 2023 2024-10-15 13:58:12Z DAVE DUNCAN 4201 WESTOWN PARKWAY STE 130 WEST DES MOINES IA 50266 1685007 false X WWW.IACOMMUNICATIONSALL.ORG X 2013 IA TO PROMOTE A BUSINESS AND REGULATORY ENVIRONMENT THAT ALLOWS OUR MEMBERS TO SUCCEED IN SERVING THEIR COMMUNITIES AND CUSTOMERS WITH THE BEST BROADBAND SERVICES 11 11 4 120 0 0 263671 308705 1009034 1047860 66420 48310 5525 6305 1344650 1411180 16571 6155 0 625042 662515 0 0 682473 761252 1324086 1429922 20564 -18742 2438393 2607539 655926 683205 1782467 1924334 AS STATED IN THE ARTICLES OF INCORPORATION, THE PURPOSE OF THIS 501(C)(6) CORPORATION IS TO SUPPORT AND ENHANCE THE RURAL TELECOMMUNICATIONS INDUSTRY, INCLUDING PROVIDING EDUCATIONAL AND BUSINESS OPPORTUNITIES TO MEMBERS, TO PROMOTE THE ECONOMIC GROWTH AND STABILITY OF ITS MEMBERS AND THE COMMUNITIES THEY SERVE AND TO ADVOCATE FOR THE INTERESTS OF THE INDUSTRY. false false SEE SCHEDULE O 0 false true false true false false false false true true false false false true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false true 7 0 true 4 true false false false false true true false false false X 11 11 false false false false true true true true true false false true true true true true true true false false IA X DAVE DUNCAN 5158672091 4201 WESTOWN PARKWAY STE 130 WEST DES MOINES IA 50266 JAMIE DAUBENDIEK 2ND VICE PRESIDENT 1.0 0.0 X X 0 0 0 MARCIE BOERNER PRESIDENT 2.0 0.0 X X 0 0 0 TIM FENCL VICE PRESIDENT 2.0 0.0 X X 0 0 0 CASEY PECK DIRECTOR 1.0 0.0 X 0 0 0 JAN MUHL DIRECTOR 1.0 0.0 X 0 0 0 JARED JOHNSON DIRECTOR 1.0 0.0 X 0 0 0 JEFF ROILAND DIRECTOR 2.0 0.0 X 0 0 0 KYLE MANDERS DIRECTOR 1.0 0.0 X 0 0 0 RACHEL HAMILTON DIRECTOR 1.0 0.0 X 0 0 0 TAMMY WHEELER DIRECTOR 1.0 0.0 X 0 0 0 TIM EKLUND DIRECTOR 1.0 0.0 X 0 0 0 DAVE DUNCAN CEO 58.0 0.0 X 238491 0 32258 BRITTANY MORALES VP OF BUSINESS DEVELOPMENT 40.0 0.0 X 134440 0 7596 372931 0 39854 2 false true false 0 308705 308705 MEMBERSHIP DUES 900099 661874 661874 CONVENTIONS/EDUCATION 221000 385986 385986 0 0 0 0 1047860 60607 60607 6305 6305 0 0 225530 36000 240178 33649 -14648 2351 -12297 -12297 0 0 0 0 0 1411180 1047860 0 54615 6155 270749 323229 16470 15896 36171 39166 31825 61220 0 10961 1000 50302 23382 24415 0 54843 27973 0 405520 13655 11233 DUES & SUBSCRIPTIONS 5757 0 1429922 536206 547926 18218 20146 0 0 0 0 32386 69047 125417 79809 90704 45608 1618308 1812424 0 0 142571 112388 2438393 2607539 20572 14020 491697 555397 0 0 143657 113788 655926 683205 X 1782467 1924334 1782467 1924334 2438393 2607539 -18742 160609 0 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 661874 98789 0 98789 118825 -20036 84418 4000 16754 105172 100615 -16197 84418 0 100000 615 100615 0 0 0 0 1.0 0.0 0.0 false false 0 0 0 0 0 0 0 0 31504 9451 22053 0 51246 30199 21047 0 42667 40159 2508 45608 OPERATING LEASE LIABILITY 113788 113788 1560827 160608 0 160608 1400219 10961 0 10961 1411180 1418961 0 0 1418961 10961 0 10961 1429922 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ALLIANCE'S ENDOWMENT FUND CONSISTS OF FUNDS SET ASIDE TO PROVIDE SCHOLARSHIP OPPORTUNITIES FOR STUDENTS TO PURSUE A CAREER IN THE BROADBAND INDUSTRY AND TO ASSIST OUR MEMBER COMPANIES IN WORKFORCE DEVELOPMENT. true SCHOLARSHIPS 5 6155 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE IOWA COMMUNICATIONS ALLIANCE (ICA) HAS TWO TYPES OF SCHOLARSHIPS: (1) MEMBER EMPLOYEE SCHOLARSHIPS ARE AWARDED TO CHILDREN OF EMPLOYEES OF MEMBER COMPANIES. (2) NEXTGEN SCHOLARSHIPS ARE AVAILABLE FOR STUDENTS PURSUING STUDIES IN THE TELECOMMUNICATIONS FIELD, AND ARE AVAILABLE TO STUDENTS ENROLLED IN THE NETWORK/TELECOM PROGRAM AT THE DES MOINES AREA COMMUNITY COLLEGE (DMACC). APPROVAL/PAYMENT PROCESS - THE SCHOLARSHIP COMMITTEE IS COMPRISED OF MEMBER CEOS AND OTHER TELECOMMUNICATIONS INDUSTRY LEADERS. THE COMMITTEE EVALUATES THE APPLICATIONS AND APPROVES THOSE APPLICANTS THEY DEEM DESIRABLE FOR SCHOLARSHIPS FOR ALL THREE TYPES OF SCHOLARSHIPS. UPON SHOWING PROOF OF ENROLLMENT AND A COURSE TRANSCRIPT, FUNDS ARE RELEASED TO THE APPLICABLE EDUCATIONAL INSTITUTIONS ON BEHALF OF THE APPROVED STUDENTS. SCHOLARSHIP AMOUNTS ARE DETERMINED BY THE COMMITTEE AND ARE PAID IN INSTALLMENTS, NORMALLY BY SEMESTER. MONITORING PROCESS - THE SPECIFIC SCHOLARSHIPS ARE MONITORED OFFICIALLY BY REVIEW OF EACH RECIPIENT'S GRADES FOR EACH SEMESTER. BECAUSE OF THE RELATIONSHIP BETWEEN ICA AND DMACC, THERE IS ALSO AN ELEMENT OF TRACKING RECIPIENTS' PROGRESS IN A LESS FORMAL MANNER DURING THE SEMESTER. THERE IS NO MONITORING OF GENERAL SCHOLARSHIP EXPENDITURES AFTER THE PAYMENT IS MADE. X true true X X X X X false false false DAVE DUNCAN CEO 213542 0 20000 0 4949 0 13224 0 19034 0 270749 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments THE CEO'S TAXABLE PERSONAL USE OF THE COMPANY VEHICLE WAS GROSSED-UP AND INCLUDED IN HIS TAXABLE WAGES. Form 990, Part III, Line 4a PROGRAM SERVICE ACCOMPLISHMENTS EDUCATION AND TRAINING: THE ANNUAL MEETING AND EXPO IS HELD IN MARCH OF EVERY YEAR, AND MAJOR COMPONENTS INCLUDE SPEAKER PRESENTATIONS, EDUCATIONAL SESSIONS FOR ALL LEVELS OF OUR MEMBERS' EMPLOYEES, AND AN EXPO HALL WHERE MORE THAN A HUNDRED AND FIFTY VENDORS DISPLAY THEIR PRODUCTS AND SERVICES. THE CX CONFERENCE IS DESIGNED SPECIFICALLY FOR TECHNICIANS, MARKETING PERSONNEL AND CUSTOMER SERVICE REPS, AND THIS EVENT HOSTED OVER 120 ATTENDEES DURING A TWO-DAY CONFERENCE. BEYOND BROADBAND EXPO FOCUSES ON NEW PRODUCTS AND SERVICES THAT UTILIZE INTERNET SERVICES AND TECHNOLOGIES. OUR CYBERCON MEETINGS EDUCATE MEMBERS ABOUT CYBERSECURITY, AND REGULARLY ATTRACTS OVER 130 ATTENDEES. WE ALSO HOST A VARIETY OF ROUNDTABLE DISCUSSION MEETINGS FOR VARIOUS TARGETED EMPLOYEE GROUPS AMONG OUR MEMBERSHIP. AT LEAST WEEKLY, ICA PUBLISHED TO THE ENTIRE MEMBERSHIP A COMPREHENSIVE ELECTRONIC NEWSLETTER (6 TO 10 PAGES PER WEEK) OUTLINING THE WEEK'S REGULATORY, LEGISLATIVE AND INDUSTRY DEVELOPMENTS. ICA ALSO PUBLISHED NUMEROUS SPECIAL ALERTS OF INTEREST WHICH WERE READ BY THE ENTIRE MEMBERSHIP. ADVOCACY: ICA PROVIDES REGULATORY AND LEGISLATIVE ADVOCACY AT THE IOWA UTILITIES BOARD, IOWA STATEHOUSE, FEDERAL COMMUNICATIONS COMMISSION AND CONGRESS FOR ALL 115 COMMUNICATIONS COMPANY MEMBERS. IN 2023, THE ALLIANCE ACTIVELY PARTICIPATED IN DOCKETS BEFORE THE IOWA UTILITIES BOARD AND COMMUNICATED WITH STATE AND CONGRESSIONAL REPRESENTATIVES ON A REGULAR BASIS ON COMMUNICATIONS MATTERS. THROUGHOUT THE IOWA LEGISLATIVE SESSION, ICA PROACTIVELY REPRESENTED THE INTERESTS OF IOWA'S RURAL BROADBAND COMMUNICATIONS PROVIDERS AND SOUGHT TO PROMOTE THE COMMUNITY-BASED BROADBAND DEPLOYMENT IN IOWA. Form 990, Part VI, Line 6 7a and 7b - Governing Body and Governance Decisions THE ASSOCIATION HAS MEMBERS WHO PAY ANNUAL DUES. THESE MEMBERS ELECT THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. MEMBER APPROVAL IS ALSO NEEDED FOR ANY CHANGES PROPOSED TO THE ARTICLES OF INCORPORATION. Form 990, Part VI, Line 11b Review of form 990 by governing body UPON RECEIPT OF THE YEARLY 990 DRAFT TAX FORMS, THE CEO WILL FORWARD ELECTRONIC COPIES TO THE EXECUTIVE COMMITTEE FOR REVIEW AND COMMENT. THE EXECUTIVE COMMITTEE MAY SUGGEST CORRECTIONS AND CHANGES TO THE TAX FORMS BEFORE AUTHORIZING THE CEO TO SIGN AND FILE THE TAX FORMS. Form 990, Part VI, Line 12c Conflict of interest policy IMPLEMENTATION OF THE POLICY - NEW DIRECTORS WILL BE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY, ASKED TO READ IT AND TO COMPLETE A CONFLICT OF INTEREST POLICY DISCLOSURE STATEMENT UPON HIS OR HER ELECTION OR APPOINTMENT TO THE BOARD OF DIRECTORS AND THEN YEARLY THEREAFTER. DISCLOSING CONFLICTS - IT IS THE DUTY OF EACH DIRECTOR TO DISCLOSE ANY MATERIAL SELF INTEREST IN ANY TRANSACTION KNOWN TO SUCH DIRECTOR. CONFLICTED DIRECTORS SHALL FULLY DISCLOSE THE DETAILS OF ANY MATERIAL SELF INTEREST TO THE FULL BOARD OF DIRECTORS. EVALUATING DISCLOSURES - FOLLOWING THE DISCLOSURE OF ANY MATERIAL SELF INTEREST WITH RESPECT TO A TRANSACTION, THE DISINTERESTED DIRECTORS WILL DELIBERATE OUTSIDE OF THE PRESENCE OF THE CONFLICTED DIRECTOR IN ORDER TO CONSIDER THE SCOPE AND NATURE OF THE DISCLOSED CONFLICT, AND SHALL DETERMINE WHETHER THE DISCLOSED CONFLICT CREATES AN ACTUAL CONFLICT OF INTEREST AND, IF THERE IS A CONFLICT OF INTEREST, WHETHER THE BENEFITS OF ALLOWING LIMITED PARTICIPATION BY THE CONFLICTED DIRECTOR OUTWEIGH THE RISKS POSED BY THE CONFLICT. THE DISINTERESTED DIRECTORS SHALL BE GIVEN THE OPPORTUNITY TO CONSULT WITH ALLIANCE LEGAL COUNSEL CONCERNING THE DISCLOSED CONFLICT AND THE RESPONSIBILITIES OF THE CONFLICTED DIRECTORAND DISINTERESTED DIRECTORS UNDER THIS POLICY AND APPLICABLE LAW. MANAGING CONFLICTS - THE BOARD OF DIRECTORS WILL MANAGE ALL DISCLOSED OR OTHERWISE KNOWN CONFLICTS OF INTEREST TO DETERMINE WHETHER THE RISKS POSED BY THE CONFLICT OUTWEIGH THE BENEFITS OF ALLOWING LIMITED PARTICIPATION BY THE CONFLICTED DIRECTOR, AND WHAT LEVEL OF PARTICIPATION, IF ANY, BY THE CONFLICTED DIRECTOR WILL BE ALLOWED. THE CONFLICTED DIRECTOR SHALL NOT PARTICIPATE IN ANY WAY IN ANY FURTHER DISCUSSIONS OR VOTING CONCERNING THE CONFLICT OF INTEREST TRANSACTION. RECORDS OF BOARD PROCEEDINGS - AT ANY MEETING OF THE BOARD OF DIRECTORS WHERE A POTENTIAL CONFLICT OF INTEREST IS DISCLOSED, THE MINUTES SHALL CONTAIN THE NAME(S) OF THE POTENTIALLY CONFLICTED DIRECTOR(S), THE NATURE OF THE POTENTIAL CONFLICT(S), ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTED, AND THE DETERMINATION OF DISINTERESTED DIRECTORS AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. THE NAMES OF THE DIRECTORS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE CONFLICT OF INTEREST TRANSACTION, THE CONTENT OF THE DISCUSSION, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH ANY BOARD ACTIONS OR DECISIONS RELATING THERETO SHALL BE RECORDED. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE SALARY OF THE ASSOCIATION'S CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE UTILIZED THE SERVICES OF AN HR FIRM AND WAS PRESENTED WITH DATA FROM THE 990S OF OTHER COMPARABLE ORGANIZATIONS PRIOR TO EXECUTING THE CURRENT WRITTEN EMPLOYMENT CONTRACT WITH THE CEO. THE CONSULTANT REVIEW WAS PERFORMED BY AUREON HR IN THE FALL/WINTER OF 2016-2017. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.