2026-07-14T08:55:53-05:00 2025-09-30 934792291 SORREN INC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2024-10-01 820328151 IDAHO ASSOCIATION OF COUNTIES INC (IAC) IDAH 2083459126 3100 S VISTA AVE 200 BOISE ID 83705 SETH GRIGG EXECUTIVE DIRECTOR 2083459126 2026-06-30 1 0 NATHAN ODIORNE P02355271 2083338965 2026-06-29 2024 2025-03-06 01:10:19Z SETH GRIGG 3100 S VISTA AVE 200 BOISE ID 83705 3064822 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. 26 26 11 26 0 0 0 0 2066138 1994669 331074 333489 0 0 2397212 2328158 7000 5000 0 0 1023297 1223433 0 0 0 1577828 1068601 2608125 2297034 -210913 31124 11234879 8825398 3525085 304551 7709794 8520847 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 1433364 1791746 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. 150599 188253 UNEMPLOYMENT INSURANCE SERVING 27 COUNTIES. 11736 5000 14670 SCHOLARSHIP ASSOCIATION 1595699 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 0 0 11 1 0 0 0 0 0 0 0 0 X 26 26 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 200 BOISE ID 83705 JOHN DAVID DAVIDSON PRESIDENT 1.00 X X 0 0 0 JENNY ROSIN 1ST VICE PRESIDENT 1.00 X X 0 0 0 KRISTINA GLASCOCK 2ND VICE PRESIDENT 1.00 X X 0 0 0 VIC PEARSON IMMEDIATE PAST PRESIDENT (2022-2024) 1.00 X 0 0 0 CHRIS GOETZ PAST PRESIDENT (2021-2022) 1.00 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 PATTY WEEKS CLERKS' REPRESENTATIVE 1.00 X 0 0 0 SHAREE SPRAGUE IACC REPRESENTATIVE 1.00 X 0 0 0 ANGIE BARKELL IACC REPRESENTATIVE 1.00 X 0 0 0 BRENT MENDENHALL IACC REPRESENTATIVE 1.00 X 0 0 0 JAMES ROBERTS CORONERS' REPRESENTATIVE 1.00 X 0 0 0 CLAYNE TYLER PROSECUTORS' REPRESENTATIVE 1.00 X 0 0 0 DONNIE WUNDER 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 VINCE FRAZIER 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 184756 0 45970 KRISTIN CUNDIFF CFO 40.00 X 119645 0 22509 SARA WESTBROOK DIRECTOR OF GOVERNMENT AFF 40.00 X 137160 0 23400 441561 0 91879 3 0 1 0 0 ASSESSMENTS 561000 1150176 1150176 CONFERENCES 611430 335945 335945 CONTRACTS AND ROYALTIE 561000 175000 175000 CORPORATE PARTNER PROG 611430 165014 165014 ADMINISTRATION SERVICE 561000 107969 107969 60565 60565 1994669 333917 333917 736236 736664 -428 -428 -428 2328158 1994669 0 333489 5000 5000 391766 248316 143450 596007 377772 218235 79208 50205 29003 85756 54355 31401 70696 44810 25886 1466 1466 44397 44397 3469 3469 14749 14749 43598 43598 15978 15978 1484 1484 118598 118598 211388 210528 860 4095 4095 6334 1384 4950 CREDIT LOSSES 278488 278488 COUNTY CLAIMS 111181 111181 DUES AND SUBSCRIPTIONS 95699 87773 7926 NACO CENTER FOR PUBLIC 65855 65855 51822 7289 44533 2297034 1595699 701335 0 273844 269804 4748943 2581774 397913 32835 36814 27673 113232 109180 8147 4052 5699332 5855537 69886 53723 11234879 8825398 117349 186116 116208 3407736 2227 3525085 304551 X 7619508 8426360 90286 94487 7709794 8520847 11234879 8825398 X 31124 68742 -138378 849565 X 0 1 X 1 0 113232 109180 4052 4052 DEPOSITS HELD FOR AFFILIATES 2227 2227 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 2025 AND 2024. THE ASSOCIATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021. X X 0 0 0 0 0 0 0 0 0 SETH GRIGG EXECUTIVE DIRECTOR 184756 0 0 0 0 0 21264 0 24706 0 230726 0 0 0 SARA WESTBROOK DIRECTOR OF GOVERNMENT AFF 137160 0 0 0 0 0 15835 0 7565 0 160560 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 8 DURING THE YEAR ENDED SEPTEMBER 30, 2025, THE ORGANIZATION IDENTIFIED TWO SEPARATE ACCOUNTING ISSUES AFFECTING THE FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2024. FIRST, REVENUE FOR THE YEAR ENDED SEPTEMBER 30, 2024 WAS OVERSTATED AS A RESULT OF REVENUE BEING RECOGNIZED PRIOR TO THE SATISFACTION OF THE RELATED PERFORMANCE OBLIGATIONS. THE ORGANIZATION DETERMINED THAT $61,722 OF REVENUE SHOULD HAVE BEEN RECOGNIZED IN SUBSEQUENT PERIODS. SECOND, THE ORGANIZATION DETERMINED THAT $76,656 OF ACCRUED VACATIONS WERE EXCLUDED FROM THE SEPTEMBER 30, 2024 FINANCIAL STATEMENTS, RESULTING IN AN UNDERSTATEMENT OF ACCRUED LIABILITIES AND RELATED EXPENSES. FORM 990, PART XI, LINE 9 DURING THE TAX YEAR, IDAHO ASSOCIATION OF COUNTIES PAUSED OPERATIONS OF IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION (A RELATED TAX-EXEMPT ORGANIZATION). AS A RESULT, NET ASSETS OF $849,565 WERE TRANSFERRED FROM IDAHO ASSOCIATION OF COUNTIES SERVICE CORPORATION TO IDAHO ASSOCIATION OF COUNTIES. 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