2026-02-03T14:56:57-05:00 2025-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2024-07-01 420984731 IOWA STATE ASSOCIATION OF COUNTIES IOWA 5152447181 5500 WESTOWN PARKWAY RM/STE 190 WEST DES MOINES IA 50266 ANDREA WOODARD EXECUTIVE DIRECTOR 5152447181 2026-01-23 true true ALEXANDRA KAFER CPA P02066016 5152883279 2026-01-26 2024 2025-03-06 01:10:19Z ANDREA WOODARD 5500 WESTOWN PARKWAY 190 WEST DES MOINES IA 50266 57930867 false X WWW.IOWACOUNTIES.ORG X 1968 IA TO MAINTAIN A PERMANENT ORGANIZATION TO SECURE COOPERATION AMONG THE COUNTIES OF IOWA. 22 22 26 27 56679 0 42606624 45477854 787302 825639 1035763 1054494 44429689 47357987 0 0 2532672 3017939 0 33279 34060086 42413655 36592758 45431594 7836931 1926393 46992670 50987804 7980096 8776696 39012574 42211108 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 false 42882498 45477854 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. 42882498 false false false true false false false false false true false false false 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 true false false true 11 0 26 true true true false false false false false false false X 22 22 false false true false true true true true true false false true true true true true true true false false X ANDREA WOODARD 5152447181 5500 WESTOWN PARKWAY 190 WEST DES MOINES IA 50266 WILLIAM PETERSON RETIRED AUG 2024 PAST EXEC. D 40.00 X 190172 0 37335 KRISTI HARSHBARGER LEGAL COUNSE 40.00 X 137295 0 38473 DYLAN YOUNG IT MANAGER 40.00 X 132036 0 38345 JOEL ROHNE TSB MANAGER 40.00 X 125682 0 44493 JAMIE CASHMAN GOV'T RELATI 40.00 X 136199 0 24080 ANDREW DEHAAN IT DIRECTOR 40.00 X 126944 0 23314 ANDREA WOODARD EXECUTIVE DI 40.00 X 83114 0 21911 SANDY BUBKE DIRECTOR 2.50 X 0 0 0 KEVIN GRIEME DIRECTOR 2.50 X 0 0 0 BRAD KUNKEL DIRECTOR 2.50 X 0 0 0 CARLA BECKER DIRECTOR 2.50 X 0 0 0 JOSH BUSARD DIRECTOR 2.50 X 0 0 0 RUSSELL WOOD DIRECTOR 2.50 X 0 0 0 MIKE MINER 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 PATRICK SWEENEY DIRECTOR 2.50 X 0 0 0 MICAH VAN MAANEN DIRECTOR 2.50 X 0 0 0 WADE WEISS DIRECTOR 2.50 X 0 0 0 BRIAN GARDNER DIRECTOR 2.50 X 0 0 0 AMANDA WASKE DIRECTOR 2.50 X 0 0 0 RACHEL ZIMMERMANN SMITH DIRECTOR 2.50 X 0 0 0 JAYSON VANDEHOEF DIRECTOR 2.50 X 0 0 0 LONNIE MAYBERRY DIRECTOR 2.50 X 0 0 0 BARRY ANDERSON PAST PRESIDE 2.50 X 0 0 0 MELVYN HOUSER LEFT DECEMBER 2024 DIRECTOR 2.50 X 0 0 0 MARK CAMPBELL LEFT DECEMBER 2024 DIRECTOR 2.50 X 0 0 0 ERIC VAN LANCKER LEFT DECEMBER2024 DIRECTOR 2.50 X 0 0 0 JOHN WERDEN PASSED AWAY MARCH 2025 DIRECTOR 2.50 X 0 0 0 RICHARD CROUCH NACO BOARD 2.50 X 0 0 0 GRANT VEEDER LEFT DECEMBER 2024 NACO BOARD 2.50 X 0 0 0 LINDA ZUERCHER PRESIDENT 2.50 X X 0 0 0 MARY WARD VICE PRESIDE 2.50 X X 0 0 0 DAVID MUHLBAUER 2ND VICE PRE 2.50 X X 0 0 0 931442 227951 9 false true false INSURANCE PREMIUMS 524298 42370687 42370687 MEMBERSHIP DUES 900099 1590268 1590268 ADMINISTRATIVE FEES 561000 849397 849397 SCHOOL, WORKSHOP, CONFERENCES 611600 633862 633862 MISCELLANEOUS INCOME 900099 33640 33640 45477854 1217509 1217509 986798 986798 10181010 10572880 -391870 -391870 -391870 MAGAZINE & ADVERTISING 541800 67696 11017 56679 67696 47357987 45488871 56679 1812437 324159 5099 319060 1976333 1399731 543323 33279 177897 177897 352837 352837 186713 186713 20923 5949 14974 127009 80430 46579 44286 44286 2092258 2055595 36663 24607 9916 14691 19147 6143 13004 245291 22408 222883 97774 16054 81720 470455 352509 117946 331034 198252 132782 27520 27520 CLAIMS AND PREMIUMS PAID 37333664 37333664 CHANGE IN CLAIMS INCURRED 955125 955125 WELLNESS PROGRAM 347661 347661 EQUIP./SOFTWARE PURCHASES 77082 54980 22102 199819 38982 160837 45431594 42882498 2515817 33279 3745447 3963664 6339746 5513121 1164289 989318 111871 204811 4073780 3413935 602966 659845 33411519 37591158 1616832 2065887 46992670 50987804 491489 758650 1586069 932698 5902538 7085348 7980096 8776696 X 39012574 42211108 39012574 42211108 46992670 50987804 1926393 1272141 X false true X true false true false false 11145 1300 9845 631441 298377 333064 3431194 3114258 316936 659845 CLAIMS INCURRED BUT NOT REPORTED 3379405 FUNDS HELD FOR OTHERS 2906187 OPERATING LEASE LIABILITY 799756 7085348 X 48642655 1272141 12527 1284668 47357987 47357987 45428977 41669 41669 45387308 44286 44286 45431594 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION HAS BEEN DETERMINED TO BE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) 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, 2025 AND 2024. 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 2025 OR 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D REVENUE - CONSOLIDATED 501(C)(3) ORG. 56,813 INVESTMENT FEES -44,286 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES - CONSOLIDATED 501(C)(3) ORG. 41,669 X X X false false false false false false false false false WILLIAM PETERSON RETIRED AUG 2024 PAST EXEC. DIRECTOR 190172 16408 20927 227507 KRISTI HARSHBARGER LEGAL COUNSEL 137295 11877 26596 175768 DYLAN YOUNG IT MANAGER 132036 11469 26876 170381 JOEL ROHNE TSB MANAGER 125682 11365 33128 170175 JAMIE CASHMAN GOV'T RELATIONS MGR 136199 11639 12441 160279 ANDREW DEHAAN IT DIRECTOR 126944 10864 12450 150258 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 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 4 DURING THE YEAR, THE ASSOCIATION AMENDED ITS ARTICLES OF INCORPORATION AND BYLAWS FOR THE FOLLOWING SIGNIFICANT ITEMS: - CLARIFYING THAT MEMBERS OF THE ASSOCIATION ARE ONLY COUNTIES WITHIN THE STATE OF IOWA THAT ARE CURRENT IN PAYMENT OF DUES. - EACH ASSOCIATION MEMBER SHALL, THROUGH RESOLUTION BY ITS BOARD OF SUPERVISORS, DESIGNATE ITS COUNTY VOTING REPRESENTATIVES. ONLY COUNTY VOTING REPRESENTATIVES SHALL HAVE THE POWER TO VOTE ON BEHALF OF THEIR RESPECTIVE ASSOCIATION MEMBER, NOT IN THEIR OWN CAPACITY. - THE MEMBERS OF THE ASSOCIATION'S BOARD OF DIRECTORS MUST BE ELECTED OFFICIALS AND COUNTY VOTING REPRESENTATIVES. FORM 990, PAGE 6, PART VI, LINE 6 ALL COUNTIES WITHIN THE STATE OF IOWA THAT ARE CURRENT IN PAYMENT OF DUES MAY BE MEMBERS OF THE ASSOCIATION. 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 IOWA 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 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. ISAC EDUCATION FOUNDATION 5500 WESTOWN PARKWAY STE 190 WEST DES MOINES IA 50266 205446410 SCHOLARSHI IA 3 10 ISAC true false false false false false false false false false false false true false true true false true false false