2025-11-18T00:18:45-05:00 2024-12-31 920868460 Kevin C Shannon CPA PLLC 815 Office Park Rd Suite 8 West Des Moines IA 50265 990 2024-01-01 420336050 IOWA TAXPAYERS ASSOCIATION % CARL LINGEN IOWA 400 EAST COURT AVENUE SUITE 126 Des Moines IA 50309 CARL LINGEN EXECUTIVE DIRECTOR 2025-11-17 true true KEVIN C SHANNON P01760798 5153613396 2025-11-17 X 2024 2025-03-06 01:10:19Z 331010 false X WWW.IOWATAXPAYERS.ORG X 1935 IA TO EDUCATE AND INFORM IOWANS ABOUT SOUND FISCAL POLICY; PROVIDE NON-PARTISAN RESEARCH ON TAX AND SPENDING POLICIES; & ADVOCATE FOR RATIONAL PUBLIC POLICY 38 38 0 95 0 0 66087 65500 269782 248151 11182 16346 987 1013 348038 331010 0 0 0 0 0 354772 369709 354772 369709 -6734 -38699 415039 395718 26361 45739 388678 349979 X TO EDUCATE AND INFORM IOWANS ABOUT SOUND FISCAL POLICY; PROVIDE NON-PARTISAN RESEARCH ON TAX AND SPENDING POLICIES; & ADVOCATE FOR RATIONAL PUBLIC POLICY 295972 248151 EDUCATING AND PROVIDING LEGISLATIVE REPRESENTATION ON STATE AND LOCAL TAX AND SPENDING ISSUES FOR ITS APPROXIMATELY 104 MEMBERS AND THE GENERAL PUBLIC. 295972 false true false true false false false false false false false false false false false false false 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 true false false true 1 0 0 false false false false false false false false X 38 38 false true false false true true true true true false false true true true true true true false false false X NATE RISTOW 5152430300 400 EAST COURT AVENUE SUITE 126 Des Moines IA 50309 TOM SANDS PRESIDENT & CEO LEFT IN 2024 0.00 0.00 X 114711 0 13017 NATE RISTOW PRESIDENT & CEO 40.00 0.00 X 53077 0 256 CHAZ ALLEN BOARD MEMBER 1.00 0.00 X 0 0 0 CHELSEA BERNS DIRECTOR 1.00 0.00 X 0 0 0 DUSTIN BLYTHE BOARD MEMBER 1.00 0.00 X 0 0 0 ALAN BROWN BOARD MEMBER 1.00 0.00 X 0 0 0 DIRK BUHLIG BOARD MEMBER 1.00 0.00 X 0 0 0 CODY EDWARDS BOARD MEMBER 1.00 0.00 X 0 0 0 TERRY FEDERKO BOARD MEMBER 1.00 0.00 X 0 0 0 CLIFF FINDLAY BOARD MEMBER 1.00 0.00 X 0 0 0 ONNALEE GETTLER BOARD MEMBER 1.00 0.00 X 0 0 0 JUSTIN GORMAN BOARD MEMBER 1.00 0.00 X 0 0 0 RUSS GOTTO BOARD MEMBER 1.00 0.00 X 0 0 0 BEN HAMMES BOARD MEMBER 1.00 0.00 X 0 0 0 STACEY HAPP BOARD MEMBER 1.00 0.00 X 0 0 0 ETHAN HOHENADEL BOARD MEMBER 1.00 0.00 X 0 0 0 CHAD HUFFMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JUSTIN HUPFER BOARD MEMBER 1.00 0.00 X 0 0 0 LANCE LESLIE BOARD MEMBER 1.00 0.00 X 0 0 0 LOGAN MURRAY BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID NOGA BOARD MEMBER 1.00 0.00 X 0 0 0 WILLIAM NOLAN BOARD MEMBER 1.00 0.00 X 0 0 0 CHRISTOPHER NUSS BOARD MEMBER 1.00 0.00 X 0 0 0 STACEY PELIETT BOARD MEMBER 1.00 0.00 X 0 0 0 AARON PETTYJOHN BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON PRESNALL BOARD MEMBER 0.00 0.00 X 0 0 0 RICHARD PULLEN BOARD MEMBER 1.00 0.00 X 0 0 0 KEVIN REDIG BOARD MEMBER 1.00 0.00 X 0 0 0 TIM REILLY BOARD MEMBER 1.00 0.00 X 0 0 0 TIFFANY RODRIGUEZ BOARD MEMBER 1.00 0.00 X 0 0 0 ANNE ROTH BOARD MEMBER 1.00 0.00 X 0 0 0 ANDY SCCHROEDER BOARD MEMBER 1.00 0.00 X 0 0 0 MATT STEINFELDT BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT TUINSTRA BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID UPHAUS BOARD MEMBER 1.00 0.00 X 0 0 0 DWAYNE VANDE KROI BOARD MEMBER 1.00 0.00 X 0 0 0 TODD HENDRICKS CHAIR 5.00 0.00 X 0 0 0 TIM COONAN VICE CHAIR 1.00 0.00 X 0 0 0 CANDY TERRILL SECRETARY-TREASURER 2.00 0.00 X 0 0 0 CARL LINGEN EXECUTIVE DIRECTOR 1.00 0.00 X 0 0 0 BRUCE BAKER DIRECTOR 1.00 0.00 X 0 0 0 CAROLINE BALFOUR BOARD MEMBER 1.00 0.00 X 0 0 0 BEAU LEIDIGH BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN RICHES BOARD MEMBER 1.00 0.00 X 0 0 0 KEVIN CONDON BOARD MEMBER 1.00 0.00 X 0 0 0 MARK DICKEN BOARD MEMBER 1.00 0.00 X 0 0 0 AZRA SIDDIQL BOARD MEMBER 1.00 0.00 X 0 0 0 167788 0 13273 1 true false false 65500 65500 MEMBERSHIP DUES 900099 215300 215300 ANNUAL MEETINGS & WORKS 900099 32851 32851 248151 16346 16346 0 MISCELLANEOUS INCOME 900099 1013 1013 1013 331010 248151 0 17359 X 76244 57183 19061 8450 8450 4771 4771 5164 3615 1549 3728 3728 3073 2766 307 52203 52149 54 3123 2498 625 PAYROLL PAID TO 3RD PARTY 194308 155446 38862 GOLF OUTING 16793 16793 DUES 1090 1090 MISC 762 704 58 369709 295972 73737 0 8116 25220 384192 351592 10337 11850 5347 13192 544 367 415039 395718 13361 44089 13000 1650 26361 45739 X 388678 349979 388678 349979 415039 395718 -38699 0 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true false false false false false false false false BRUCE BAKER DIRECTOR CAROLINE BALFOUR BOARD MEMBER BEAU LEIDIGH BOARD MEMBER JOHN RICHES BOARD MEMBER KEVIN CONDON BOARD MEMBER MARK DICKEN BOARD MEMBER AZRA SIDDIQL BOARD MEMBER TOM SANDS PRESIDENT CEO LEFT IN 2024 114711 6955 6062 127728 General Explanation Attachment Management duties delegation Part VI line 3 CAPTURE MANAGEMENT SOLUTIONS MANAGES THE DAY-TO-DAY OPERATIONS. CAPTURE MANAGEMENT SOLUTIONS EMPLOYS CARL LINGEN TO OVERSEE THE FINANCIAL PROCESSES OF IOWA TAXPAYER ASSOCIATION. Members or stockholder classes and rights Part VI line 6 THE ORGANIZATION CONSISTS OF DUES PAYING MEMBERS. THE FOLLOWING ARE ELIGIBLE FOR MEMBERSHIP IN THE ORGANIZATION: A. INDIVIDUALS B. ORGANIZATIONS (WHETHER INCORPORATED OR NOT) I. CIVIC, COMMERCIAL, OR LIKE ORGANIZATIONS II. FIRMS, ASSOCIATIONS, CORPORATIONS, OR LOCAL DIVISIONS, SUBSIDARIES OR PLANTS OF THE SAME; AND III. LOCAL TAXPAYER ASSOCIATIONS Member election for additional members Part VI line 7a MEMBERS OF THE ASSOCIATION ELECT A BOARD OF DIRECTORS THAT ACT AS THE GOVERNING BODY. THERE SHALL BE A NOMINATING COMMITTEE OF THE ASSOCIATION, WHICH SHALL CONSIST OF THREE PERSONS. THE IMMEDIATE PAST CHAIR OF THE ASSOCIATION (AS HEREIN DEFINED) SHALL BE AN EX-OFFICIO MEMBER AND SHALL SERVE AS CHAIR OF THE NOMINATING COMMITTEE. THE REMAINING MEMBERS SHALL BE APPOINTED BY THE CHAIR. THE NOMINATING COMMITTEE SHALL HAVE THE RESPONSIBILITY FOR NOMINATING CANDIDATES FOR ELECTIVE POSITIONS AT THE ANNUAL MEETING, AND FOR RECOMMENDING CANDIDATES TO THE BOARD OF DIRECTORS FOR OFFICERS AND STANDING COMMITTEE CHAIRS. THESE RECOMMENDATIONS SHALL BE Governing body decisions Part VI line 7b MEMBERS APPROVE BOARD OF DIRECTORS DECISIONS AND ACTIVITIES AT THE ANNUAL MEETING. Form 990 governing body review Part VI line 11 A COPY OF THE FORM 990 IS PROVIDED TO THE PRESIDENT/CEO FOR REVIEW. A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE PRIOR TO THE NEXT REGULARLY SCHEDULED BOARD MEETING. THE FORM 990 IS SUBMITTED TO THE GOVERNING BODY. Conflict of interest policy compliance Part VI line 12c ANNUALLY THE BOARD MEMBERS AND MEMBERS OF MANAGEMENT SIGN A DECLARATION DISCLOSING ANY KNOWN CONFLICTS OF INTEREST. CEO executive director top management comp Part VI line 15a THE EXECUTIVE COMMITTEE NEGOTIATES A CONTRACT WITH THE PRESIDENT/CEO FOR SERVICES Governing documents etc available to public Part VI line 19 THE PUBLIC IS ABLE TO VIEW THE ASSOCIATIONS GOVERNING DOCUMENTS, FINANCIAL STATMENTS, AND CONFLICT OF INTEREST POLICY UPON REQUEST. THESE DOCUENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. Part III response or note to any other line in Part III ORGANIZATIONS MISSION: TO EDUCATE AND INFORM IOWANS ABOUT SOUND FISCAL POLICY. PROVIDE STATE POLICY MAKERS WITH OBJECTIVE, NONPARTISAN RESEARCH ABOUT THE IMPACT OF SPECIFIC TAX AND SPENDING POLICIES, AND ADVOCATE FOR THE ADOPTION OF RATIONAL PUBLIC FISCAL POLICY AS IT RELATES TO BUSINESS AND CORPORATE TAX ISSUES. Part IX response or note to any line in Part IX THE ENTITY USES A THIRD PARTY PAYROLL PROVIDER AND ALL W-2S ARE REPORTED USING THE PAYROLL COMPANYS EMPLOYER IDENTIFICATION NUMBER. THE FOLLOWING IS INCLUDED IN THIS NUMBER: OFFICER COMPENSATION: $181,061 PAYROLL TAXES: $13,247 FUTURE OF IOWA FOUNDATION 400 E COURT AVE SUITE 126 Des Moines IA 50309 264017828 RESEARCH IA 501C3 7 ITA true false false false false false false false false false false false false false false false false false false false