2025-08-11T08:38:22-05:00 2024-09-30 934792291 SORREN INC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2023-10-01 820328151 IDAHO ASSOCIATION OF COUNTIES INC (IAC) IDAH 2083459126 3100 S VISTA AVE SUITE 200 200 BOISE ID 83705 SETH GRIGG EXECUTIVE DIRECTOR 2083459126 2025-08-06 1 0 MARGARET FLOWERS P00748716 2083338965 2025-07-31 2023 2025-03-06 01:10:19Z SETH GRIGG 3100 S VISTA AVE SUITE 200 200 BOISE ID 83705 2397212 0 X WWW.IDCOUNTIES.ORG X 1976 ID TO PROVIDE TECHNICAL ASSISTANCE TO COUNTIES, ASSIST WITH TRAINING FOR COUNTY OFFICAILS AND EMPLOYEES, AND TO BE INVOLVED IN THE LEGISLATIVE PROCESS SUPPORTING COUNTY ISSUES. 27 27 9 27 0 0 0 0 1821705 2066138 125288 331074 42188 0 1989181 2397212 5000 7000 0 0 1077029 1023297 0 0 0 772753 1577828 1854782 2608125 134399 -210913 11953715 11234879 4465457 3525085 7488258 7709794 X IAC PROMOTES COUNTY INTERESTS, ENCOURAGES ETHICAL BEHAVIOR ADVOCATES GOOD PUBLIC POLICY ON BEHALF OF IDAHO COUNTIES, SUPPORTS BEST PRACTICES, AND PROVIDES EDUCATION AND TRAINING TO ASSIST IDAHO COUNTY OFFICIALS IN PERFORMANCE OF PUBLIC SERVICE. 0 0 1131036 1149110 MEETINGS AND ISSUANCE OF PUBLICATIONS TO PROVIDE TRAINING TO COUNTIES, TO DISCUSS AND ADDRESS CURRENT ISSUES AFFECTING COUNTIES, PROVIDE ASSISTANCE TO COUNTIES, PROVIDE REPRESENTATION FOR COUNTIES ON COMMITTEES ADDRESSING COUNTY ISSUES. SERVED 44 COUNTIES. 225969 229580 UNEMPLOYMENT INSURANCE SERVING 27 COUNTIES. 618363 628244 PUBLIC LAND TRUST AND LITIGATION ASSISTANCE FOR SPECIALIZED COUNTY ISSUES SUCH AS INDUSTRIAL PROPERTY AND NATURAL RESOURCES. SERVED 44 COUNTIES. 58273 7000 59204 SCHOLARSHIP AND INDUSTRIAL LITIGATION FUNDS 58273 7000 59204 2033641 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 0 0 1 0 0 1 3 0 1 9 1 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 X THE ORGANIZATION 2083459126 3100 S VISTA AVE SUITE 200 200 BOISE ID 83705 VIC PEARSON PRESIDENT 1.00 X X 0 0 0 JOHN DAVID DAVIDSON 1ST VICE PRESIDENT 1.00 X X 0 0 0 MARK BAIR 2ND VICE PRESIDENT 1.00 X X 0 0 0 CHRIS GOETZ IMMEDIATE PAST PRESIDENT 1.00 X 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 BILL THOMPSON PAST PRESIDENT (2016-2017) 1.00 X 0 0 0 JENNY ROSIN ASSESSORS' REPRESENTATIVE 1.00 X 0 0 0 PATTY WEEKS CLERKS' REPRESENTATIVE 1.00 X 0 0 0 ANGIE BARKELL IACC REPRESENTATIVE 1.00 X 0 0 0 DENIS DUMAN IACC REPRESENTATIVE 1.00 X 0 0 0 BRENT MENDENHALL IACC REPRESENTATIVE 1.00 X 0 0 0 LUCKY BOURN CORONERS' REPRESENTATIVE 1.00 X 0 0 0 CLAYNE TYLER PROSECUTORS' REPRESENTATIVE 1.00 X 0 0 0 LEN HUMPHRIES 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 DENIS DUMAN 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 178737 0 43027 AMANDA STEINMETZ CFO 40.00 X 121385 0 29084 SARA WESTBROOK DIRECTOR OF GOVERNMENT AFFAIRS 40.00 X 131500 0 0 431622 0 72111 3 0 1 0 0 ASSESSMENTS 561000 1629750 1629750 CONFERENCES 611430 383421 383421 CONTRACTS AND ROYALTIE 561000 47229 47229 TRAINING AND OTHER REV 611430 5438 5438 ADMINISTRATION SERVICE 561000 300 300 2066138 331074 331074 2397212 2066138 0 331074 7000 7000 397169 264319 132850 454383 302396 151987 48004 31947 16057 55567 36980 18587 68174 45370 22804 88603 88603 27561 27561 45291 45291 46997 46997 15202 15202 28478 28478 1841 1841 88744 88744 235859 235859 5077 5077 8590 1547 7043 NACO CENTER FOR PUBLIC 618363 618363 COUNTY CLAIMS 234775 234775 DUES AND SUBSCRIPTIONS 64406 64406 OTHER 28731 27377 1354 39310 39310 2608125 2033641 574484 0 159789 273844 6291536 4748943 225507 397913 41948 36814 113232 105085 13656 8147 5121279 5699332 100000 69886 11953715 11234879 68173 117349 4397284 3407736 4465457 3525085 X 7488258 7619508 90286 7488258 7709794 11953715 11234879 X -210913 308624 123825 X 0 1 X 1 0 113232 105085 8147 8147 DEPOSITS HELD FOR AFFILIATES 3407736 3407736 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 2024 AND 2023. X X 0 0 0 0 0 0 0 0 0 SETH GRIGG EXECUTIVE DIRECTOR 178737 0 0 0 0 0 29588 0 13439 0 221764 0 0 0 AMANDA STEINMETZ CFO 121385 0 0 0 0 0 14062 0 15022 0 150469 0 0 0 PART I, LINE 3 EMPLOYEE COMPENSATION RATES ARE SET TO THE EXTENT PRACTICABLE AND WITHIN AVAILABLE RESOURCES, PURSUANT TO A SALARY STUDY/COMPENSATION SCHEDULE. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS. PAY FOR ANY GIVEN POSITION IS SUBJECT TO THE ANNUAL BUDGETARY PROCESS AND AS SUCH MAY BE SUBJECT TO INCREASE, REDUCTION, OR STATUS QUO MAINTENANCE FOR ANY TIME PERIOD. 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 A, LINE 6 THE ASSOCIATION HAS ONE CLASS OF MEMBERS. THE MEMBERS CONSIST OF THE ELECTED OFFICAILS FOR EACH COUNTY IN THE STATE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ASSOCIATION ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF THE ASSOCIATION APPROVE DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND MADE AVAILABLE TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES, OFFICERS AND DIRECTORS OF THE ASSOCIATION ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S GOVERNING DOCUMENTS, POLICIES, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TO ADJUST BEGINNING NET ASSETS TO ACTUAL 123,825. ID ASSOCIATION OF COUNTIES SCHOLARSHIP FUND INC PO BOX 1623 BOISE ID 83701 820502945 PROVIDE SCHOLARSHIPS TO CHILDREN OR GRANDCHILDREN OF COUNTY EMPLOYEES ID 501(C)(3) N/A 0 IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION PO BOX 1623 BOISE ID 83701 820467585 PROVIDE SERVICES TO IDAHO COUNTIES ID 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0