2026-04-21T14:30:13-05:00 2025-06-30 934792291 SORREN INC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2024-07-01 820130775 ASSOCIATION OF IDAHO CITIES ASSO 2083448594 3100 S VISTA AVE STE 201 201 BOISE ID 83705 KELLEY PACKER EXECUTIVE DIRECTOR 2083448594 2026-04-21 1 0 NATHAN ODIORNE P02355271 2083338965 2026-04-20 2024 2025-03-06 01:10:19Z KELLEY PACKER 3100 S VISTA AVE STE 201 201 BOISE ID 83705 1624732 0 X IDAHOCITIES.ORG X 1966 ID THE ORGANIZATION SUPPORTS THE FUNCTION OF CONSITUENT CITIES BY REPRESENTATION ON STATE AGENCY COMMITTEES, TRAINING AND EDUCATION VIA CONFERENCES AND PUBLICATIONS, ALONG WITH RESEARCH AND FIELD SERVICES. 24 24 13 24 0 0 173525 215542 1298669 1315593 79424 88642 10720 4955 1562338 1624732 4000 43356 0 0 909495 868432 0 0 0 450796 538272 1364291 1450060 198047 174672 2059805 2288158 158465 211832 1901340 2076326 THE ORGANIZATION SUPPORTS THE FUNCTION OF CONSTITUENT CITIES BY REPRESENTATION ON STATE AGENCY COMITTEES, TRAINING AND EDUCATION VIA CONFERENCES AND PUBLICATIONS, ALONG WITH RESEARCH AND FIELD SERVICES. 0 0 1018280 43356 1320548 THE ORGANIZATION PROVIDES TECHNICAL ASSISTANCE ON ENERGY, PLANNING, ZONING AND BLOCK GRANT ISSUES ALONG WITH GENERAL SUPPORT TO 199 CITIES IN THE STATE OF IDAHO. 1018280 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 17 0 1 13 1 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X THE ORGANIZATION 2083448594 3100 S VISTA AVE STE 201 BOISE ID 83705 REBECCA CASPER PRESIDENT 2.00 2.00 X X 0 0 0 ARTHUR BETTGE 1ST VICE PRESIDENT 2.00 2.00 X X 0 0 0 ROBERT SIMISON 2ND VICE PRESIDENT 2.00 2.00 X X 0 0 0 CASEY ANDERSEN 3RD VICE PRESIDENT 2.00 2.00 X X 0 0 0 JEREMY COWPERTHWAITE DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 RON JOCABSON DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 HAILEY LEWIS DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 DAN JOHNSON DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 KARI PETERSON DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 GORDON PETRIE DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 JIMMY HALLYBURTON DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 TREVOR CHADWICK DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 CRAIG HAWKINS DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 KIM SEELY DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 RICK CHEATUM DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 TERRY LARSON DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 JIM FRANCIS DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 ROBERT BERLIN DISTRICT DIRECTOR 2.00 2.00 X 0 0 0 DEBBIE KLING IMMEDIATE PAST PRES. 2.00 2.00 X 0 0 0 JOE STEAR PAST PRES. (2022-2023) 2.00 2.00 X 0 0 0 KEVIN ENGLAND PAST PRES. (2021-2022) 2.00 2.00 X 0 0 0 BRIAN BLAD PAST PRES. (2016-2017) 2.00 2.00 X 0 0 0 JOHN EVANS PAST PRES. (2012-2013) 2.00 2.00 X 0 0 0 MITCH HART PAST PRES. (2005-2006) 2.00 2.00 X 0 0 0 KELLEY PACKER EXECUTIVE DIRECTOR 34.00 6.00 X 148883 0 51638 148883 0 51638 1 0 1 0 0 215542 215542 MEMBERSHIP DUES 611430 852057 852057 CONFERENCES & TRAINING 611430 278293 278293 CONTRACTS & ROYALTIES 900099 176883 176883 ADMINISTRATIVE FEES 611430 8360 8360 1315593 87042 87042 1600 0 1600 1600 1600 PUBLICATION SALES 513140 4955 4955 4955 1624732 1320548 0 88642 X 39595 39595 3761 3761 223273 145128 78145 459622 298756 160866 52804 34323 18481 84437 54884 29553 48296 31393 16903 19599 19599 16500 16500 33187 33187 168651 128079 40572 35077 17900 17177 7729 7729 230338 183518 46820 5096 3312 1784 4837 4837 DUES & SUBSCRIPTIONS 17258 17116 142 1450060 1018280 431780 0 384 1140 1955116 2151478 46881 55375 17456 37778 84524 62156 21165 22368 18803 20019 2059805 2288158 158465 211832 158465 211832 X 1901340 2076326 1901340 2076326 2059805 2288158 174672 314 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84524 62156 22368 22368 X 1680546 314 55500 55814 1624732 0 1624732 1505560 55500 55500 1450060 0 1450060 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 2020. 0 LEAGUE OF IDAHO CITIES 3100 S VISTA SUITE 201 BOISE ID 83705 820508308 39595 0 FORGIVENESS OF PAYABLES OWED BY LIC 1 X 0 0 0 0 0 0 0 0 0 KELLEY PACKER EXECUTIVE DIRECTOR 148883 0 0 0 0 0 17203 0 34435 0 200521 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE GOVERNING BODY OF THE ASSOCIATION DELEGATES BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF IN BETWEEN REGULARLY SCHEDULED MEETINGS. THE EXECUTIVE COMMITTEE IS COMPOSED OF THE PRESIDENT, THE FOUR MOST RECENT PAST PRESIDENTS, AIC'S THREE VICE PRESIDENTS, AND THE CHAIRMAN OF THE LEGISLATIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS FOUR CLASSES OF MEMBERSHIP: GENERAL MEMBERSHIP, AFFILIATE MEMBERSHIP, NON-VOTING ASSOCIATE MEMBERSHIP AND HONORARY LIFETIME MEMBERSHIP. GENERAL MEMBERSHIP - ANY CITY IN THE STATE OF IDAHO MAY, BY PAYMENT OF ANNUAL DUES, BECOME A MEMBER CITY FOR THE YEAR FOR WHICH DUES ARE PAID, DURING WHICH THE CITY SHALL BE ENTITLED TO ALL SERVICES AND PRIVILEGES OF THE ASSOCIATION. AFFILIATE MEMBERSHIP - ORGANIZATIONS OF PUBLIC OFFICIALS AND EMPLOYEES OF CITIES, HAVING PURPOSES COMPATIBLE WITH THOSE OF THE ASSOCIATION AND DESIRING TO AID IN THE PROMOTION OF THE PRINCIPLES OF THE ASSOCIATION, MAY BECOME AFFILIATES, UPON SUCH TERMS AS THE BOARD MAY PRESCRIBE. NON-VOTING ASSOCIATE MEMBERSHIP - A COMMERCIAL ENTERPRISE OR PROFESSIONAL GROUP, HAVING PURPOSES COMPATIBLE WITH THOSE OF THE ASSOCIATION, MAY BECOME A NON-VOTING ASSOCIATE OF THE ASSOCIATION, UPON SUCH TERMS AS THE BOARD MAY PRESCRIBE. HONORARY LIFETIME MEMBERSHIP - ALL PAST PRESIDENTS OF THE ASSOCIATION AND ANY ASSOCIATION MEMBER SO ELECTED BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS, SHALL HAVE HONORARY LIFETIME MEMBERSHIP, ENTITLING HIM OR HER TO ATTEND CONFERENCES AND MEETINGS AT MEMBER RATES AND REMAIN ON THE ASSOCIATION MAILING LIST. AN HONORARY LIFETIME MEMBER WILL HAVE NO VOTING PRIVILEGES. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS AND DIRECTORS OF THE ASSOCIATION ARE ELECTED AT THE ANNUAL MEMBERSHIP MEETING BY THE GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 PRIOR TO FILING; COPIES OF THE FORM 990 ARE MADE AVAILABLE TO THE GOVERNING BODY FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EXECUTIVE DIRECTOR'S ACTIONS FORM 990, PART VI, SECTION B, LINE 15A THE ASSOCIATION'S GOVERNING BODY ANNUALLY REVIEWS EXECUTIVE DIRECTOR COMPENSATION AND PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 128,079. MANAGEMENT AND GENERAL EXPENSES 40,572. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 168,651. LEAGUE OF IDAHO CITIES 3100 S VISTA AVE STE 201 BOISE ID 83705 820508308 TO ADVANCE THE INTERESTS OF IDAHO CITIZENS THROUGH STRENGTHENING CITIES ID 501(C)(3) LINE 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0