2013-04-04T18:05:35-05:00 2012-08-31 421104473 MCGOWEN HURST CLARK & SMITH PC 1601 WEST LAKES PARKWAY SUITE 300 WEST DES MOINES IA 50266 990 2011-09-01 420335775 IOWA STATE EDUCATION ASSOCIATION IOWA 5154718000 777 3RD STREET DES MOINES IA 50309 TAMMY WAWRO 5154718000 2013-04-04 1 DAVID W HURST CPA P00031424 5152883279 2013-03-27 2011 2016-02-25 16:41:14Z TAMMY WAWRO 777 3RD STREET DES MOINES IA 50309 15634471 0 X WWW.ISEA.ORG X 1854 IA TO PROMOTE PUBLIC EDUCATION AND THE WELFARE OF STUDENTS, SCHOOL EMPLOYEES & CITIZENS OF IOWA. 29 27 99 313 15465 0 1643763 1381411 12996379 13183066 121789 208770 113968 112315 14875899 14885562 66126 48551 0 0 10465442 10627707 0 0 0 -449593 8558679 10081975 19234937 4793924 -4349375 15401939 15953049 23773706 28674191 -8371767 -12721142 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. 0 0 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. 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. ADVOCATE THE INTEREST OF MEMBER AND AFFILIATES- PROVIDES RESEARCH AND LEGAL SUPPORT TO PROTECT MEMBER'S CONTRACTUAL, STATUTORY AND CONSTITUTIONAL RIGHTS. 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 56 0 1 99 1 1 1 0 0 0 0 0 X 29 27 0 0 1 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X ASSOCIATE DIRECTOR-ADMINISTRATION 5154718000 777 3RD STREET DES MOINES IA 50309 RACHELLA ROSE DRAVIS 1.00 X 0 0 0 JODI M TUPPER 1.00 X 0 0 0 ROBERT C HIRST 1.00 X 0 0 0 JOE STEEN 1.00 X 0 0 0 DAVID JOHN O'CONNOR 1.00 X 0 0 0 KAREN S HARTLEP 1.00 X 0 0 0 KEVIN J ERICSON 1.00 X 0 0 0 DEBORAH F TURNBALL 1.00 X 0 0 0 J ALAN FINK 1.00 X 0 0 0 DORIS M WIENER 1.00 X 0 0 0 TONI KAYE GRAHAM 1.00 X 0 0 0 FLORA M LEE 1.00 X 0 0 0 DOUGLAS S MARTIN 1.00 X 0 0 0 KEVIN J CASEY 1.00 X 0 0 0 RANDALL E NABER 1.00 X 0 0 0 SCOTT W KEHRBERG 1.00 X 0 0 0 SUSAN E WILLIAMS 1.00 X 0 0 0 VICTORIA A ROSSANDER 1.00 X 0 0 0 THOMAS V MCLAUGHLIN 1.00 X 0 0 0 LINDA M LINN 1.00 X 0 0 0 SCOTT M HARVEY 1.00 X 0 0 0 DAVID W TJADEN 1.00 X 0 0 0 PETER W CLANCY 1.00 X 0 0 0 JOSHUA A BROWN 1.00 X 0 0 0 TODD LOUWAGIE 1.00 X 0 0 0 ROBIN FREY 1.00 X 0 0 0 DEREK ROBINSON 1.00 X 0 0 0 MARY JANE COBB 40.00 X 159389 0 40840 JOHN HANRAHAN 40.00 X 131485 0 24998 MICHAEL J BERANEK 1.00 X 0 0 0 KATHY J WILLIAMS 1.00 X 0 0 0 DONNA M WALSH 1.00 X 0 0 0 TAMMY ELAINE WAWRO 1.00 X 6705 0 0 RAYMOND E FEUSS 1.00 X 0 0 0 CHRIS BERN 40.00 X 140960 0 27573 RANDY RICHARDSON 40.00 X 129593 0 37483 JAMES A SMITH 40.00 X 140670 0 38441 GREGORY BODIN 40.00 X 123518 0 22228 STANLEY BURKE 40.00 X 123724 0 36455 MERLITA HAMILTON 40.00 X 166687 0 13943 1122731 0 241961 8 0 1 0 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 4 1381411 1381411 DUES AND ASSESSMENTS 561499 13145242 13145242 MEMBER BENEFITS 561499 37824 37824 13183066 156956 156956 67096 67096 607345 193378 595000 153909 12345 39469 51814 51814 MISCELLANOUS INCOME 900099 29754 29754 ADVERTISING 541800 15465 15465 45219 14885562 13212820 15465 275866 6000 42551 871027 4609705 2204538 2519374 423063 127722 21000 76998 214061 243463 605682 99106 174833 44241 PENSION COST- CHANGE IN 5628055 UNIT PROGRAM EXPENSE 456450 PRINTING, PUBLICATIONS 251034 EQUIPMENT RENT, MAINTEN 219258 396776 19234937 13125 13625 10543116 11136231 456371 302295 39883 28714 37787 264216 6722552 2886019 3867167 3836533 429990 356435 14500 15000 15401939 15953049 1923641 1866078 21850065 26808113 23773706 28674191 X -9436660 -13843879 1064893 1122737 -8371767 -12721142 15401939 15953049 -4349375 0 X X 0 1 1 X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 450000 450000 4020831 1344882 2675949 61212 25270 35942 2190509 1515867 674642 3836533 DEFERRED INCOME 503560 ACCUMULATED POST RETIREMENT BENEFIT OBLIGATION 14273616 ACCRUED PENSION LIABILITY 11685388 457 RETIREMENT PLAN OBLIGATION 345549 26808113 14885562 19234937 -4349375 9503 9503 -4339872 14836560 98082 98082 14738478 147084 147084 14885562 19176796 98082 98082 19078714 156223 156223 19234937 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. 1 X SCHOLARSHIPS 5 15000 SCHOLARSHIP- ROSS TRUST 11 24690 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. X 1 1 X X X 0 1 0 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 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. AUDITED FINANCIAL STATEMENTS FORM 990, PART XI, LINE 2C THERE HAS BEEN NO CHANGE IN THE OVERSIGHT PROCESS FROM PRIOR YEARS. NUMBER OF VOLUNTEERS 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. COMPENSATION EXPLANATION 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.