IOWA STATE EDUCATION ASSN: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- IOWA STATE EDUCATION ASSN (EIN 42-0335775)
- Tax period
- 2011-09-01 to 2012-08-31
- Filed
- 2013-04-04
- IRS object ID
- 201330949349300768
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-04-04T18:05:35-05:00 | Timestamp |
| Tax Period End Date | 2012-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421104473 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGOWEN HURST CLARK & SMITH PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 WEST LAKES PARKWAY SUITE 300 | AddressLine1 |
| City | WEST DES MOINES | City |
| State | IA | State |
| ZIP Code | 50266 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420335775 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA STATE EDUCATION ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | IOWA | NameControl |
| Phone | 5154718000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 3RD STREET | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TAMMY WAWRO | Name |
| Title | PRESIDENT | Title |
| Phone | 5154718000 | Phone |
| Date Signed | 2013-04-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID W HURST CPA | Name |
| PTIN | P00031424 | PTIN |
| Phone | 5152883279 | Phone |
| Date Prepared | 2013-03-27 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TAMMY WAWRO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 3RD STREET | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 15634471 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ISEA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1854 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE PUBLIC EDUCATION AND THE WELFARE OF STUDENTS, SCHOOL EMPLOYEES & CITIZENS OF IOWA. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 29 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 99 | TotalNbrEmployees |
| Total Nbr Volunteers | 313 | TotalNbrVolunteers |
| Total Gross UBI | 15465 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1643763 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1381411 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 12996379 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 13183066 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 121789 | InvestmentIncomePriorYear |
| Investment Income Current Year | 208770 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 113968 | OtherRevenuePriorYear |
| Other Revenue Current Year | 112315 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 14875899 | TotalRevenuePriorYear |
| Total Revenue Current Year | 14885562 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 66126 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 48551 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10465442 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10627707 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | -449593 | OtherExpensePriorYear |
| Other Expenses Current Year | 8558679 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10081975 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19234937 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4793924 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -4349375 | RevenuesLessExpensesCY |
| Total Assets BOY | 15401939 | TotalAssetsBOY |
| Total Assets EOY | 15953049 | TotalAssetsEOY |
| Total Liabilities BOY | 23773706 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 28674191 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -8371767 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -12721142 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE PUBLIC EDUCATION AND THE WELFARE OF STUDENTS, SCHOOL EMPLOYEES AND CITIZENS OF THE STATE OF IOWA; TO ENCOURAGE UNITY OF THOUGHT AND ACTION AND TO FURTHER THE EDUCATIONAL INTEREST OF IOWA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROVIDE PROGRAM SUPPORT TO MEMBERS AND AFFILIATES- FUNDS THE UNISERV PROGRAM AND PROVIDES SUPPORT FOR BARGAINING AND ADMINISTRATION OF MASTER CONTRACTS. ALSO INCLUDES MEMBERSHIP PROMOTION, ORGANIZING ACTIVITIES, LEADERSHIP TRAINING AND SPECIAL WORKSHOPS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROMOTE THE DEVELOPMENT OF EDUCATION AND ITS PROFESSION- INCLUDES LOBBYING THE STATE LEGISLATURE AND ADMINISTRATIVE AGENCIES; COLLECTING AND DISSEMINATING INFORMATION ON EDUCATION AND CANDIDATES FOR PUBLIC OFFICE; AND FOSTERING COALITION ACTIVITIES AMONG THE STATE'S LEADING EDUCATION GROUPS. ALSO INCLUDES PROFESSIONAL DEVELOPMENT, THE ISEA STUDENT PROGRAM, OUR EFFORTS TO COLLABORATE WITH COLLEGE AND UNIVERSITIES TO IMPROVE TEACHER EDUCATION PROGRAMS, VARIOUS PUBLICATIONS, A MEDIA CAMPAIGN, LOCAL AND STATE-WIDE PUBLIC RELATIONS ACTIVITIES AND RESEARCH SUPPORT. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ADVOCATE THE INTEREST OF MEMBER AND AFFILIATES- PROVIDES RESEARCH AND LEGAL SUPPORT TO PROTECT MEMBER'S CONTRACTUAL, STATUTORY AND CONSTITUTIONAL RIGHTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 56 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 99 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 29 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATE DIRECTOR-ADMINISTRATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5154718000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 3RD STREET | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (40 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| RACHELLA ROSE DRAVIS | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JODI M TUPPER | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT C HIRST | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JOE STEEN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| DAVID JOHN O'CONNOR | |||||||
| DIRECTOR (TERM ENDED 7/31/12) | 1.00 | X | 0 | 0 | 0 | ||
| KAREN S HARTLEP | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| KEVIN J ERICSON | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| DEBORAH F TURNBALL | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| J ALAN FINK | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| DORIS M WIENER | |||||||
| DIRECTOR (TERM ENDED 7/31/12) | 1.00 | X | 0 | 0 | 0 | ||
| TONI KAYE GRAHAM | |||||||
| DIRECTOR (TERM ENDED 7/31/12) | 1.00 | X | 0 | 0 | 0 | ||
| FLORA M LEE | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| DOUGLAS S MARTIN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| KEVIN J CASEY | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| RANDALL E NABER | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| SCOTT W KEHRBERG | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN E WILLIAMS | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| VICTORIA A ROSSANDER | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| THOMAS V MCLAUGHLIN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| LINDA M LINN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| SCOTT M HARVEY | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| DAVID W TJADEN | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| PETER W CLANCY | |||||||
| DIRECTOR (ELECTED 7/31/12 | 1.00 | X | 0 | 0 | 0 | ||
| JOSHUA A BROWN | |||||||
| DIRECTOR (ELECTED 7/31/12) | 1.00 | X | 0 | 0 | 0 | ||
| TODD LOUWAGIE | |||||||
| DIRECTOR (ELECTED 7/31/12) | 1.00 | X | 0 | 0 | 0 | ||
| ROBIN FREY | |||||||
| DIRECTOR (ELECTED 7/31/12) | 1.00 | X | 0 | 0 | 0 | ||
| DEREK ROBINSON | |||||||
| DIRECTOR (ELECTED 7/31/12) | 1.00 | X | 0 | 0 | 0 | ||
| MARY JANE COBB | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 159389 | 0 | 40840 | X | ||
| JOHN HANRAHAN | |||||||
| ASSOCIATE DIRECTOR | 40.00 | 131485 | 0 | 24998 | X | ||
| MICHAEL J BERANEK | |||||||
| VICE PRESIDENT | 1.00 | 0 | 0 | 0 | X | ||
| KATHY J WILLIAMS | |||||||
| NEA DIRECTOR | 1.00 | 0 | 0 | 0 | X | ||
| DONNA M WALSH | |||||||
| TREASURER | 1.00 | 0 | 0 | 0 | X | ||
| TAMMY ELAINE WAWRO | |||||||
| PRESIDENT | 1.00 | 6705 | 0 | 0 | X | ||
| RAYMOND E FEUSS | |||||||
| NEA DIRECTOR | 1.00 | 0 | 0 | 0 | X | ||
| CHRIS BERN | |||||||
| PRESIDENT (TERM EXPIRED 7/14/12) | 40.00 | 140960 | 0 | 27573 | X | ||
| RANDY RICHARDSON | |||||||
| ASSOCIATE DIRECTOR | 40.00 | 129593 | 0 | 37483 | X | ||
| JAMES A SMITH | |||||||
| ASSOCIATE DIRECTOR | 40.00 | 140670 | 0 | 38441 | X | ||
| GREGORY BODIN | |||||||
| SUPPORT STAFF | 40.00 | 123518 | 0 | 22228 | X | ||
| STANLEY BURKE | |||||||
| PROFESSIONAL STAFF | 40.00 | 123724 | 0 | 36455 | X | ||
| MERLITA HAMILTON | |||||||
| MEMBERSHIP SPONSORSHIP | 40.00 | 166687 | 0 | 13943 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1122731 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 241961 | TotalOtherCompensation |
| Number Individuals GT100 K | 8 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| IOWA SCHOOLS EMPLOYEE BENEFITS ASSOCIATI | |||||
| 600 GRAND AVENUE | DES MOINES | IA | 50312 | EMPLOYEE BENEFIT INSURANCE | 1904602 |
| UNUM LIFE INSURANCE | |||||
| 1 FOUNTAIN SQUARE | CHATTANOOGA | TN | 37402 | EMPLOYEE BENEFIT INSURANCE | 193150 |
| WELLMARK | |||||
| 636 GRAND AVE | DES MOINES | IA | 50309 | INSURANCE | 144613 |
| DELTA DENTAL | |||||
| 9000 NORTHPARK DR | JOHNSTON | IA | 50131 | INSURANCE | 120331 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Related Organizations | 1381411 | RelatedOrganizations |
| Total Contributions | 1381411 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| DUES AND ASSESSMENTS | 561499 | 13145242 | 13145242 |
| MEMBER BENEFITS | 561499 | 37824 | 37824 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 13183066 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 156956 | TotalRevenueColumn |
| Exclusion | $156,956 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 67096 | TotalRevenueColumn |
| Exclusion | $67,096 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 607345 | Securities |
| Other | 193378 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 595000 | Securities |
| Other | 153909 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 12345 | Securities |
| Other | 39469 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 51814 | TotalRevenueColumn |
| Exclusion | $51,814 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MISCELLANOUS INCOME | 900099 | 29754 | 29754 | |
| ADVERTISING | 541800 | 15465 | 15465 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 45219 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14885562 | TotalRevenueColumn |
| Related Or Exempt Function Income | 13212820 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 15465 | UnrelatedBusinessRevenue |
| Exclusion | $275,866 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6000 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42551 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 871027 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4609705 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2204538 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2519374 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 423063 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 127722 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21000 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76998 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 214061 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 243463 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 605682 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99106 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 174833 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44241 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PENSION COST- CHANGE IN | 5628055 |
| UNIT PROGRAM EXPENSE | 456450 |
| PRINTING, PUBLICATIONS | 251034 |
| EQUIPMENT RENT, MAINTEN | 219258 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 396776 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19234937 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13125 | BOY |
| EOY | 13625 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10543116 | BOY |
| EOY | 11136231 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 456371 | BOY |
| EOY | 302295 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39883 | BOY |
| EOY | 28714 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37787 | BOY |
| EOY | 264216 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6722552 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2886019 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3867167 | BOY |
| EOY | 3836533 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 429990 | BOY |
| EOY | 356435 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14500 | BOY |
| EOY | 15000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15401939 | BOY |
| EOY | 15953049 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1923641 | BOY |
| EOY | 1866078 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21850065 | BOY |
| EOY | 26808113 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23773706 | BOY |
| EOY | 28674191 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -9436660 | BOY |
| EOY | -13843879 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1064893 | BOY |
| EOY | 1122737 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -8371767 | BOY |
| EOY | -12721142 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15401939 | BOY |
| EOY | 15953049 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -4349375 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 450000 | OtherCostOrOtherBasis |
| Book Value | 450000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4020831 | OtherCostOrOtherBasis |
| Depreciation | 1344882 | Depreciation |
| Book Value | 2675949 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 61212 | OtherCostOrOtherBasis |
| Depreciation | 25270 | Depreciation |
| Book Value | 35942 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2190509 | OtherCostOrOtherBasis |
| Depreciation | 1515867 | Depreciation |
| Book Value | 674642 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3836533 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED INCOME | $503,560 |
| ACCUMULATED POST RETIREMENT BENEFIT OBLIGATION | $14,273,616 |
| ACCRUED PENSION LIABILITY | $11,685,388 |
| 457 RETIREMENT PLAN OBLIGATION | $345,549 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 26808113 | TotalOfAmounts |
| Total Revenue | 14885562 | TotalRevenue |
| Total Expenses | 19234937 | TotalExpenses |
| Excess Or Deficit For Year | -4349375 | ExcessOrDeficitForYear |
| Other | $9,503 | OtherAmount |
| Total Adjustments | 9503 | TotalAdjustments |
| Excess Or Deficit Per FS | -4339872 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 14836560 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 98082 | OtherRevenues |
| Revenue Not Rptd F990 | 98082 | RevenueNotRptdF990 |
| Revenue Subtotal | 14738478 | RevenueSubtotal |
| Other Revenues Not Included | 147084 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 147084 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 14885562 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19176796 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 98082 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 98082 | ExpensesNotRptdF990 |
| Expenses Subtotal | 19078714 | ExpensesSubtotal |
| Other Expenses Not Included | 156223 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 156223 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 19234937 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AS OF AUGUST 31, 2012 AND AUGUST 31, 2011. 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 2012 OR 2011. THE ASSOCIATION'S PRIOR THREE YEARS' INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | UNISERV ACTIVITY 9,503. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | REIMBURSED INCOME OFFSET AGAINST EXPENSE 98,082. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PARTICIPANT FEES NET OF EXPENSE ON FINANCIAL STATEMENTS 129,754. ADJUSTMENT DUE TO UNISERV INCOME 17,330. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | REIMBURSED INCOME OFFSET AGAINST EXPENSE 98,082. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | PARTICIPANT FEES NET OF EXPENSE ON FINANCIAL STATEMENTS 129,754. ADJUSTMENT DUE TO UNISERV INCOME 26,469. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
| No Grant More Than5000 | X | NoGrantMoreThan5000 |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS | 5 | 15000 |
| SCHOLARSHIP- ROSS TRUST | 11 | 24690 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE IOWA STATE EDUCATION ASSOCIATION USES AN APPLICATION AND COMMITTEE PROCESS TO DETERMINE AWARDS AND ASSISTANCE TO INDIVIDUALS. ASSISTANCE TO INDIVIDUALS IS GENERALLY AWARDED FROM LONG STANDING ASSOCIATION PROGRAMS. ASSISTANCE TO ORGANIZATIONS IS GENERALLY INITIATED BY A REQUEST FROM THAT ORGANIZATION OR AT THE REQUEST OF AN ASSOCIATION BOARD MEMBER. ANY ASSISTANCE NOT DIRECTLY PROVIDED FOR IN THE BUDGET IS APPROVED BY THE EXECUTIVE BOARD. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (7 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARY JANE COBB | |||||||||||||
| 159389 | 0 | 0 | 0 | 0 | 0 | 19835 | 0 | 21005 | 0 | 200229 | 0 | 0 | 0 |
| JOHN HANRAHAN | |||||||||||||
| 131485 | 0 | 0 | 0 | 0 | 0 | 16478 | 0 | 8520 | 0 | 156483 | 0 | 0 | 0 |
| CHRIS BERN | |||||||||||||
| 140960 | 0 | 0 | 0 | 0 | 0 | 19053 | 0 | 8520 | 0 | 168533 | 0 | 0 | 0 |
| RANDY RICHARDSON | |||||||||||||
| 129593 | 0 | 0 | 0 | 0 | 0 | 16478 | 0 | 21005 | 0 | 167076 | 0 | 0 | 0 |
| JAMES A SMITH | |||||||||||||
| 140670 | 0 | 0 | 0 | 0 | 0 | 17864 | 0 | 20577 | 0 | 179111 | 0 | 0 | 0 |
| STANLEY BURKE | |||||||||||||
| 123724 | 0 | 0 | 0 | 0 | 0 | 15450 | 0 | 21005 | 0 | 160179 | 0 | 0 | 0 |
| MERLITA HAMILTON | |||||||||||||
| 166687 | 0 | 0 | 0 | 0 | 0 | 5925 | 0 | 8018 | 0 | 180630 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED TO CHANGE THE TERM OF THE PRESIDENT AND VICE PRESIDENT TO 3 YEARS. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE TWO MEMBERSHIP TYPES: ACTIVE AND HONORARY. ACTIVE MEMBERS ARE ELIGIBLE TO PARTICIPATE FULLY IN THE GOVERNANCE OF THE ASSOCIATION. HONORARY MEMBERS HAVE NO GOVERNANCE RIGHTS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ANNUAL CONVENTION OF THE IOWA STATE EDUCATION ASSOCIATION (ISEA) IS KNOWN AS THE DELEGATE ASSEMBLY. THE DELEGATES TO THE DELEGATE ASSEMBLY CONSIST OF ACTIVE MEMBERS SELECTED BY UNISERV UNITS, AFFILIATED LOCAL ASSOCIATIONS, AFFILIATED LOCAL ELECTORAL UNITS, THE FOUR STUDENT ISEA REGIONS, AND THE RETIRED MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7B | DURING THE TIME THE DELEGATE ASSEMBLY IS IN SESSION, IT IS THE GOVERNING BODY OF THE ISEA. THE DECISIONS MADE BY IT ARE BINDING ON THE ASSOCIATION AND ITS OFFICERS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF FORM 990 AND ALL SUPPORTING SCHEDULES IS PROVIDED TO EACH MEMBER OF THE ASSOCIATION'S BUDGET COMMITTEE WHICH SERVES AS THE AUDIT COMMITTEE FOR THE ASSOCIATION. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ASSOCIATION REGULARLY AND CONSISTENTLY MONITORS AND REINFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY: 1) ANNUAL REVIEW OF THE POLICY WITH BOARD AND STAFF- INCLUDING WRITTEN ACKNOWLEDGMENT OF RECEIPT OF WRITTEN POLICY, 2) POSTING OF THE POLICY ON THE ASSOCIATIONS' INTRANET FOR POLICIES AND PROCEDURES, AND 3) DESIGNATION OF A CONFLICT OF INTEREST OFFICER. | |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ASSOCIATE EXECUTIVE DIRECTORS IS FIRST REVIEWED BY THE PERSONNEL COMMITTEE AND THEN SUBMITTED TO THE FULL EXECUTIVE BOARD FOR APPROVAL. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 2C | THERE HAS BEEN NO CHANGE IN THE OVERSIGHT PROCESS FROM PRIOR YEARS. | AUDITED FINANCIAL STATEMENTS |
| FORM 990, PART I, LINE 6 | THE REPORTED NUMBER OF VOLUNTEERS IS BASED ON THE NUMBER OF STATE AND UNISERV EXECUTIVE BOARD MEMBERS ONLY. WHILE EXECUTIVE BOARD MEMBERS ARE ASSOCIATION LEADERS AND VOLUNTEER FOR MANY ASSOCIATION PROGRAMS AND ACTIVITIES, MANY OTHER MEMBERS, NOT INCLUDED IN THE COUNT, VOLUNTEER THEIR TIME AND EFFORT TO FURTHER THE GOALS AND MISSION OF THE IOWA STATE EDUCATION ASSOCIATION. | NUMBER OF VOLUNTEERS |
| FORM 990, SCHEDULE J-2 | THE COMPENSATION TOTALS LISTED IN COLUMN D FOR CERTAIN PROFESSIONAL STAFF INCLUDES DEFERRED COMPENSATION THAT IS TAXED CURRENTLY FOR EMPLOYMENT TAX PURPOSES BUT NOT FOR INCOME TAX PURPOSES. | COMPENSATION EXPLANATION |