Civic Intelligence

Illinois Association of County Officials

EIN 36-3231711 • 501(c)6 • Rochester, IL

Profile

The illinois association of county officials, a statewide organization of affiliate county official groups, is dedicated to maintaining and improving the quality of county government through education. The iaco membership promotes responsible public policy, ethical service and high standards of performance in single and multi-county units of government. Efficient and effective government service is enhanced through the cooperative efforts of the iaco membership, staff, volunteers and associate members.

PO Box 588Rochester, IL 62563-0588

www.iacoonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

55th percentile

3.0%

Higher net margin than 55% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

9.9%

Faster asset growth than 70% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

5.5%

Faster revenue growth than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$106,151

Up $5,891 (+5.9%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Up

$106,151

Up $5,891 (+5.9%) from 2021

Revenue

Up

$320,585

Up $119,525 (+59%) from 2021

Expenses

Up

$311,023

Up $166,007 (+114%) from 2021

Net Income

Down

$9,562

Down $46,482 (-83%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2010: $11,862Net Assets 2010: $11,8622010Assets 2011: $20,812Net Assets 2011: $20,8122011Assets 2012: $38,821Net Assets 2012: $38,8212012Assets 2013: $25,127Net Assets 2013: $25,1272013Assets 2014: $38,164Net Assets 2014: $38,1642014Assets 2016: $78,778Net Assets 2016: $78,7782016Assets 2018: $62,923Net Assets 2018: $62,9232018Assets 2019: $62,169Net Assets 2019: $62,1692019Assets 2020: $44,216Net Assets 2020: $44,2162020Assets 2021: $100,260Liabilities 2021: $0Net Assets 2021: $100,2602021Assets 2024: $106,151Liabilities 2024: $0Net Assets 2024: $106,1512024

Highlighted filing

2024

Assets$106,151
Liabilities$0
Net Assets$106,151

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $173,891Expenses 2010: $170,099Net Income 2010: $3,7922010Revenue 2011: $182,977Expenses 2011: $174,027Net Income 2011: $8,9502011Revenue 2012: $190,014Expenses 2012: $172,005Net Income 2012: $18,0092012Revenue 2013: $178,664Expenses 2013: $192,358Net Income 2013: -$13,6942013Revenue 2014: $172,314Expenses 2014: $159,277Net Income 2014: $13,0372014Revenue 2016: $181,545Expenses 2016: $161,228Net Income 2016: $20,3172016Revenue 2018: $175,325Expenses 2018: $200,254Net Income 2018: -$24,9292018Revenue 2019: $193,200Expenses 2019: $193,954Net Income 2019: -$7542019Revenue 2020: $42,610Expenses 2020: $60,563Net Income 2020: -$17,9532020Revenue 2021: $201,060Expenses 2021: $145,016Net Income 2021: $56,0442021Revenue 2024: $320,585Expenses 2024: $311,023Net Income 2024: $9,5622024

Highlighted filing

2024

Revenue$320,585
Expenses$311,023
Net Income$9,562

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$320,585
Mission and Program Overview

Mission

The illinois association of county officials, a statewide organization of affiliate county official groups, is dedicated to maintaining and improving the quality of county government through education. The iaco membership promotes responsible public policy, ethical service and high standards of performance in single and multi-county units of government. Efficient and effective government service is enhanced through the cooperative efforts of the iaco membership, staff, volunteers and associate members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$96,589$106,151▲ $9,562
Total Assets$96,589$106,151▲ $9,562
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$73,129$85,341▲ $12,212
Net Assets With Donor Restrictions$23,460$20,810▼ $2,650
Total Net Assets Fund Balance$96,589$106,151▲ $9,562
Total Liabilities and Net Assets / Fund Balance$96,589$106,151▲ $9,562
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melissa HurstImmed Past President
Rebecca C McneilPresident
Erin Cartwright WeinsteinPresident Elect
Karen a StukelVice President
Andrew LopinotDirector
April PalmerDirector
Becky JansenDirector
Carrie DaggDirector
Chuck VenvertlohDirector
Lori GadboisDirector
Mark ArmstrongDirector
Michael Holliday SrDirector
Michael IwanickiDirector
Michelle MuellerDirector
Scott LepenskeDirector
Tammy WeikertDirector
Chris MarshSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,350
Program Service Revenue
$314,235
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,350
Change in Net Assets
$9,562

Audited Revenue Reconciliation

Revenue per Audited Statements
$320,585
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$320,585
Total Revenue per Form 990
$320,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$302,023
Grants and Similar Amounts Paid$9,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$219,181$1,492-$220,673
Fees for Services Management-$54,000-$54,000
Fees for Services Other$15,568$2,747-$18,315
Grants to Domestic Individuals$9,000--$9,000
Travel$2,963$523-$3,486
Insurance$2,507$442-$2,949
Fees for Services Accounting-$2,600-$2,600
Total Functional Expenses$249,219$61,804$0$311,023

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$311,023
Total Expenses per Audited Statements$311,023
Total Expenses per Form 990$311,023
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization was managed by an independent contractor.

Form 990, Part VI, Section A, Line 6

The organization has members.

Form 990, Part VI, Section A, Line 7A

Members have the power to elect members to the governing body.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the president and treasurer before filing. A copy of the 990 is provided to the board.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed annually and any conflicts are disclosed.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Illinois Association of County Officials
EIN
36-3231711
Phone
2172175998
Address
PO BOX 588, ROCHESTER, IL 62563-0588

Signing Officer

Name
Rebecca Mcneil
Title
President
Phone
2172175998
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Mcneil
Formed
2011
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
17

Preparer

Firm
Eck Schafer & Punke Llp
Address
227 S SEVENTH STREET, SPRINGFIELD, IL 62701
Preparer
Brent Leach
Phone
2175251111
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association follows the cash basis of accounting related to the accounting for uncertaintly in income taxes which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of december 31, 2024 were reviewed, and it was determined that no provision for uncertain tax positions is required.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc0BIANNUAL CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0303435
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0303435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110800
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIP PROGRAM
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt09000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt026355
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0290941
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0277408
IRS990/PYRevenuesLessExpensesAmt012822
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0290941
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0303763
IRS990/ReconcilationRevenueExpnssAmt09562
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0311023
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0320585
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS THE CASH BASIS OF ACCOUNTING RELATED TO THE ACCOUNTING FOR UNCERTAINTLY IN INCOME TAXES WHICH SETS A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFIT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX POSITIONS FOR THE OPEN TAX YEARS AS OF DECEMBER 31, 2024 WERE REVIEWED, AND IT WAS DETERMINED THAT NO PROVISION FOR UNCERTAIN TAX POSITIONS IS REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0311023
IRS990ScheduleD/TotalRevenuePerForm990Amt0320585
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0320585
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0311023
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS MANAGED BY AN INDEPENDENT CONTRACTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE POWER TO ELECT MEMBERS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY THE PRESIDENT AND TREASURER BEFORE FILING. A COPY OF THE 990 IS PROVIDED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND ANY CONFLICTS ARE DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt096589
IRS990/TotalAssetsEOYAmt0106151
IRS990/TotalAssetsGrp/BOYAmt096589
IRS990/TotalAssetsGrp/EOYAmt0106151
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06350
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061804
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0249219
IRS990/TotalFunctionalExpensesGrp/TotalAmt0311023
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt096589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0106151
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0249219
IRS990/TotalProgramServiceRevenueAmt0314235
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0314235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320585
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt096589
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0106151
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0523
IRS990/TravelGrp/ProgramServicesAmt02963
IRS990/TravelGrp/TotalAmt03486
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 588
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd0625630588
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.IACOONLINE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0REBECCA MCNEIL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02172175998
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ILLINOIS ASSOCIATION OF COUNTY OFFICIALS
ReturnHeader/Filer/BusinessNameControlTxt0ILLI
ReturnHeader/Filer/EIN0363231711
ReturnHeader/Filer/PhoneNum02172175998
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 588
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd0625630588
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371335003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ECK SCHAFER & PUNKE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0227 S SEVENTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRINGFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062701
ReturnHeader/PreparerPersonGrp/PhoneNum02175251111
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENT LEACH
ReturnHeader/ReturnTs02025-11-13T09:23:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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