Nonprofit · EIN 82-0328151
IDAHO ASSOCIATION OF COUNTIES
Tax-exempt · BOISE, ID 83705
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $2,328,158 | $2,297,034 | $31,124 | $8,825,398 | $304,551 | $8,520,847 |
| September 30, 2024 | 990 | $2,397,212 | $2,608,125 | -$210,913 | $11,234,879 | $3,525,085 | $7,709,794 |
| September 30, 2023 | 990 | $1,989,181 | $1,854,782 | $134,399 | $11,953,715 | $4,465,457 | $7,488,258 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,994,669
- Investment income
- $333,489
- Net gain from sales of assets
- -$428
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,000
- Compensation of officers, directors and key employees
- $391,766
- Other salaries and wages
- $596,007
- Salaries, compensation and benefits (total)
- $1,223,433
- Professional fundraising fees
- $0
- Legal fees
- $1,466
- Accounting fees
- $44,397
- Travel
- $118,598
- Depreciation
- $4,095
- Program services (functional)
- $1,595,699
- Management and general (functional)
- $701,335
Balance sheet and other
- Total assets, start of year
- $11,234,879
- Total assets, end of year
- $8,825,398
- Total liabilities, end of year
- $304,551
- Net assets, end of year
- $8,520,847
- Land, buildings and equipment
- $4,052
- Publicly traded securities
- $5,855,537
- Net assets without donor restrictions
- $8,426,360
- Net assets with donor restrictions
- $94,487
- Gross receipts
- $3,064,822
- Employees
- 11
- Volunteers
- 26
- Year formed
- 1976
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SETH GRIGG | EXECUTIVE DIRECTOR Officer | 40 | $184,756 | $45,970 |
| SARA WESTBROOK | DIRECTOR OF GOVERNMENT AFF Highest-paid employee | 40 | $137,160 | $23,400 |
| KRISTIN CUNDIFF | CFO Officer | 40 | $119,645 | $22,509 |
| JOHN DAVID DAVIDSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JENNY ROSIN | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KRISTINA GLASCOCK | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| VIC PEARSON | IMMEDIATE PAST PRESIDENT (2022-2024) Trustee or director | 1 | $0 | $0 |
| CHRIS GOETZ | PAST PRESIDENT (2021-2022) Trustee or director | 1 | $0 | $0 |
| KATHY ACKERMAN | PAST PRESIDENT (2020-2021) Trustee or director | 1 | $0 | $0 |
| JERRY WHITE | PAST PRESIDENT (2019-2020) Trustee or director | 1 | $0 | $0 |
| PATTY WEEKS | CLERKS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| SHAREE SPRAGUE | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| ANGIE BARKELL | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| BRENT MENDENHALL | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| JAMES ROBERTS | CORONERS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
14 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAYNE TYLER | PROSECUTORS' REPRESENTATIVE Trustee or director | 1 | $0 |
| DONNIE WUNDER | SHERIFFS' REPRESENTATIVE Trustee or director | 1 | $0 |
| JENNIFER CLARK | TREASURERS' REPRESENTATIVE Trustee or director | 1 | $0 |
| ROD BECK | ADA COUNTY REPRESENTATIVE Trustee or director | 1 | $0 |
| BRIAN STENDER | CANYON COUNTY REPRESENTATIVE Trustee or director | 1 | $0 |
| LESLIE DUNCAN | KOOTENAI COUNTY REPRESENTATIVE Trustee or director | 1 | $0 |
| KATHY ACKERMAN | NACO REPRESENTATIVE Trustee or director | 1 | $0 |
| SKIP BRANDT | WIR REPRESENTATIVE Trustee or director | 1 | $0 |
| GLENDA POSTON | DISTRICT 1 Trustee or director | 1 | $0 |
| VINCE FRAZIER | DISTRICT 2 Trustee or director | 1 | $0 |
| HOLLIE ANN STRANG | DISTRICT 3 Trustee or director | 1 | $0 |
| BRENT REINKE | DISTRICT 4 Trustee or director | 1 | $0 |
| KATHLEEN ATKINSON | DISTRICT 5 Trustee or director | 1 | $0 |
| SCOTT HANCOCK | DISTRICT 6 Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SETH GRIGG | EXECUTIVE DIRECTOR Officer | 40 | $178,737 | $43,027 |
| AMANDA STEINMETZ | CFO Officer | 40 | $121,385 | $29,084 |
| SARA WESTBROOK | DIRECTOR OF GOVERNMENT AFFAIRS Highest-paid employee | 40 | $131,500 | $0 |
| VIC PEARSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JOHN DAVID DAVIDSON | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARK BAIR | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRIS GOETZ | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KATHY ACKERMAN | PAST PRESIDENT (2020-2021) Trustee or director | 1 | $0 | $0 |
| JERRY WHITE | PAST PRESIDENT (2019-2020) Trustee or director | 1 | $0 | $0 |
| BILL THOMPSON | PAST PRESIDENT (2016-2017) Trustee or director | 1 | $0 | $0 |
| JENNY ROSIN | ASSESSORS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| PATTY WEEKS | CLERKS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| ANGIE BARKELL | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| DENIS DUMAN | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| BRENT MENDENHALL | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| LUCKY BOURN | CORONERS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| CLAYNE TYLER | PROSECUTORS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| LEN HUMPHRIES | SHERIFFS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| JENNIFER CLARK | TREASURERS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| ROD BECK | ADA COUNTY REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| BRIAN STENDER | CANYON COUNTY REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| LESLIE DUNCAN | KOOTENAI COUNTY REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| KATHY ACKERMAN | NACO REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| SKIP BRANDT | WIR REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| GLENDA POSTON | DISTRICT 1 Trustee or director | 1 | $0 | $0 |
| DENIS DUMAN | DISTRICT 2 Trustee or director | 1 | $0 | $0 |
| HOLLIE ANN STRANG | DISTRICT 3 Trustee or director | 1 | $0 | $0 |
| BRENT REINKE | DISTRICT 4 Trustee or director | 1 | $0 | $0 |
| KATHLEEN ATKINSON | DISTRICT 5 Trustee or director | 1 | $0 | $0 |
| SCOTT HANCOCK | DISTRICT 6 Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SETH GRIGG | EXECUTIVE DIRECTOR Officer | 40 | $170,875 | $19,772 |
| VIC PEARSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JOHN DAVID DAVIDSON | 1ST VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARK BAIR | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRIS GOETZ | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KATHY ACKERMAN | PAST PRESIDENT/NACO REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| JERRY WHITE | PAST PRESIDENT (2019-2020) Trustee or director | 1 | $0 | $0 |
| BILL THOMPSON | PAST PRESIDENT (2016-2017) Trustee or director | 1 | $0 | $0 |
| CARRIE MAY | ASSESSORS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| PATTY WEEKS | CLERKS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| ANGIE BARKELL | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| JACK JOHNSON | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| BRENT MENDENHALL | IACC REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| CV LUCKY BOURN | CORONERS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| CLAYNE TYLER | PROSECUTORS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| LEN HUMPHRIES | SHERIFFS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| BETH MAHN | TREASURERS' REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| ROD BECK | ADA COUNTY Trustee or director | 1 | $0 | $0 |
| BRYAN TAYLOR | CANYON COUNTY Trustee or director | 1 | $0 | $0 |
| LESLIE DUNCAN | KOOTENAI COUNTY Trustee or director | 1 | $0 | $0 |
| SKIP BRANDT | WIR REPRESENTATIVE Trustee or director | 1 | $0 | $0 |
| GLENDA POSTON | DISTRICT 1 Trustee or director | 1 | $0 | $0 |
| DENIS DUMAN | DISTRICT 2 Trustee or director | 1 | $0 | $0 |
| HOLLIE ANN STRANG | DISTRICT 3 Trustee or director | 1 | $0 | $0 |
| JOHN CROZIER | DISTRICT 4 Trustee or director | 1 | $0 | $0 |
| KATHLEEN ATKINSON | DISTRICT 5 Trustee or director | 1 | $0 | $0 |
| SCOTT HANCOCK | DISTRICT 6 Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3100 S VISTA AVE STE 200, BOISE, ID 83705-7335
- Principal officer (990 for 2024)
- SETH GRIGG, 3100 S VISTA AVE 200, BOISE, ID 83705
- Signed the 990
- SETH GRIGG, EXECUTIVE DIRECTOR
- Phone
- (208) 345-9126
- Website
- WWW.IDCOUNTIES.ORG
- Return prepared by
- SORREN INC
Mission
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.
Program accomplishments
- 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.Expenses $1,433,364 · revenue $1,791,746
- UNEMPLOYMENT INSURANCE SERVING 27 COUNTIES.Expenses $150,599 · revenue $188,253
- SCHOLARSHIP ASSOCIATIONExpenses $11,736 · grants $5,000 · revenue $14,670
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 82-0328151
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1977
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $8,825,398
- Income (IRS master file)
- $3,064,822
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $2,328,158 | $2,297,034 | $8,825,398 | XML |
| 990 | September 2024 | $2,397,212 | $2,608,125 | $11,234,879 | XML |
| 990 | September 2023 | $1,989,181 | $1,854,782 | $11,953,715 | XML |
| 990 | September 2022 | $2,204,146 | $2,937,057 | $7,672,659 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-0328151).
Questions about IDAHO ASSOCIATION OF COUNTIES
- What is the EIN of IDAHO ASSOCIATION OF COUNTIES?
- The employer identification number (EIN) of IDAHO ASSOCIATION OF COUNTIES is 82-0328151.
- Is IDAHO ASSOCIATION OF COUNTIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1977.
- Are donations to IDAHO ASSOCIATION OF COUNTIES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does IDAHO ASSOCIATION OF COUNTIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of IDAHO ASSOCIATION OF COUNTIES due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IDAHO ASSOCIATION OF COUNTIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of IDAHO ASSOCIATION OF COUNTIES?
- The 990 for the year ended September 30, 2025 names SETH GRIGG.
- Who are the officers and directors of IDAHO ASSOCIATION OF COUNTIES?
- The 990 for the year ended September 30, 2025 lists 29 people; 3 received compensation from the organization, the highest $184,756 (SETH GRIGG, EXECUTIVE DIRECTOR).
- How much revenue does IDAHO ASSOCIATION OF COUNTIES have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $2,328,158, expenses of $2,297,034 and total assets of $8,825,398 at year end.
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