Civic Intelligence

Iowa Association of School Boards

EIN 42-0703904 • 501(c)4 • Des Moines, IA

Profile

Advancement of equity and excellence in public education through training, information, research and other services that support locally elected school boards in their work.

6000 Grand Avenue ADes Moines, IA 50312-1417

www.ia-sb.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.13x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.21x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Net Margin

67th percentile

19%

Higher net margin than 67% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$244,441

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

4.8%

Faster revenue growth than 41% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$7,949,927

Up $910,453 (+13%) from 2024

Liabilities

Down

$1,038,307

Down $44,537 (-4.1%) from 2024

Net Assets

Up

$6,911,620

Up $954,990 (+16%) from 2024

Revenue

Up

$4,914,859

Up $225,819 (+4.8%) from 2024

Expenses

Up

$3,959,869

Up $182,314 (+4.8%) from 2024

Net Income

Up

$954,990

Up $43,505 (+4.8%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $8,139,122Liabilities 2010: $2,058,805Net Assets 2010: $6,080,3172010Assets 2011: $7,515,238Liabilities 2011: $1,265,108Net Assets 2011: $6,250,1302011Assets 2012: $7,959,438Liabilities 2012: $1,762,259Net Assets 2012: $6,197,1792012Assets 2013: $8,237,658Liabilities 2013: $1,416,870Net Assets 2013: $6,820,7882013Assets 2014: $2,756,988Liabilities 2014: $1,535,719Net Assets 2014: $1,221,2692014Assets 2015: $3,313,620Liabilities 2015: $793,134Net Assets 2015: $2,520,4862015Assets 2016: $3,506,776Liabilities 2016: $1,015,045Net Assets 2016: $2,491,7312016Assets 2017: $3,097,149Liabilities 2017: $446,958Net Assets 2017: $2,650,1912017Assets 2018: $3,928,386Liabilities 2018: $754,110Net Assets 2018: $3,174,2762018Assets 2019: $3,953,431Liabilities 2019: $524,549Net Assets 2019: $3,428,8822019Assets 2020: $4,298,520Liabilities 2020: $507,965Net Assets 2020: $3,790,5552020Assets 2021: $4,482,896Liabilities 2021: $464,169Net Assets 2021: $4,018,7272021Assets 2022: $4,695,775Liabilities 2022: $516,468Net Assets 2022: $4,179,3072022Assets 2023: $6,264,452Liabilities 2023: $1,219,307Net Assets 2023: $5,045,1452023Assets 2024: $7,039,474Liabilities 2024: $1,082,844Net Assets 2024: $5,956,6302024Assets 2025: $7,949,927Liabilities 2025: $1,038,307Net Assets 2025: $6,911,6202025

Highlighted filing

2025

Assets$7,949,927
Liabilities$1,038,307
Net Assets$6,911,620

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2010: $7,279,4122010Expenses 2011: $6,642,9382011Expenses 2012: $2,704,2402012Revenue 2013: $3,026,512Expenses 2013: $2,490,972Net Income 2013: $535,5402013Revenue 2014: $3,112,757Expenses 2014: $2,536,335Net Income 2014: $576,4222014Revenue 2015: $3,831,521Expenses 2015: $3,692,947Net Income 2015: $138,5742015Revenue 2016: $3,931,858Expenses 2016: $3,633,039Net Income 2016: $298,8192016Revenue 2017: $3,905,004Expenses 2017: $3,746,544Net Income 2017: $158,4602017Revenue 2018: $4,006,621Expenses 2018: $3,682,536Net Income 2018: $324,0852018Revenue 2019: $3,709,174Expenses 2019: $3,454,568Net Income 2019: $254,6062019Revenue 2020: $3,713,752Expenses 2020: $3,352,079Net Income 2020: $361,6732020Revenue 2021: $3,162,269Expenses 2021: $2,934,097Net Income 2021: $228,1722021Revenue 2022: $3,513,289Expenses 2022: $3,352,709Net Income 2022: $160,5802022Revenue 2023: $4,446,423Expenses 2023: $3,580,585Net Income 2023: $865,8382023Revenue 2024: $4,689,040Expenses 2024: $3,777,555Net Income 2024: $911,4852024Revenue 2025: $4,914,859Expenses 2025: $3,959,869Net Income 2025: $954,9902025

Highlighted filing

2025

Revenue$4,914,859
Expenses$3,959,869
Net Income$954,990

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.95$1.04$6.91$4.91$3.96$0.95
2024Summary only. Only limited summary data is available for this year.$7.04$1.08$5.96$4.69$3.78$0.91
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.26$1.22$5.05$4.45$3.58$0.87
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$0.52$4.18$3.51$3.35$0.16
2021Summary only. Only limited summary data is available for this year.$4.48$0.46$4.02$3.16$2.93$0.23
2020Summary only. Only limited summary data is available for this year.$4.30$0.51$3.79$3.71$3.35$0.36
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$0.52$3.43$3.71$3.45$0.25
2018Summary only. Only limited summary data is available for this year.$3.93$0.75$3.17$4.01$3.68$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.45$2.65$3.91$3.75$0.16
2016Summary only. Only limited summary data is available for this year.$3.51$1.02$2.49$3.93$3.63$0.30
2015Detailed filing. Detailed filing data is available for this year.$3.31$0.79$2.52$3.83$3.69$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.76$1.54$1.22$3.11$2.54$0.58
2013Summary only. Only limited summary data is available for this year.$8.24$1.42$6.82$3.03$2.49$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.96$1.76$6.20$2.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.52$1.27$6.25$6.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.14$2.06$6.08$7.28
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 19, 2023
Return Version
2022v5.0
Gross Receipts
$4,446,423
Mission and Program Overview

Mission

Advancement of equity and excellence in public education through training, information, research and other services that support locally elected school boards in their work.

To educate, support and challenge public school board members in their pursuit of world-class education for all students in iowa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,980,620$4,800,772▲ $820,152
Accounts Receivable$469,051$519,552▲ $50,501
Prepaid Expenses and Deferred Charges$117,000$88,483▼ $28,517
Land, Buildings, and Equipment, Net$114,937$63,054▼ $51,883
Total Assets$4,695,775$6,264,452▲ $1,568,677
Other Assets Total$14,167$792,591▲ $778,424
Liabilities
Other Liabilities$148,263$871,552▲ $723,289
Deferred Revenue$291,612$323,491▲ $31,879
Escrow Account Liability$14,167$15,853▲ $1,686
Accounts Payable and Accrued Expenses$62,426$8,411▼ $54,015
Total Liabilities$516,468$1,219,307▲ $702,839
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,179,307$5,045,145▲ $865,838
Total Net Assets Fund Balance$4,179,307$5,045,145▲ $865,838
Total Liabilities and Net Assets / Fund Balance$4,695,775$6,264,452▲ $1,568,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$58,140$360,371$418,511
Leasehold Improvements$4,914$44,227$49,141
Other Assets Org$32,501--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa BartusekExecutive DirectorFT$191,130$24,415$215,545
Shawn SnyderGovt. Relations/school FinFT$160,975$9,658$170,633
Calvin VandekrolCFOFT$146,785$22,382$169,167
Siobhan SchneiderPolicy/legal Services DireFT$139,514$8,371$147,885
Roni ArgetsingerIt DirectorFT$101,404$13,065$114,469

Board Members and Trustees

NameTitle
Jim GreenPast President
Elizabeth BrennanPresident
Jesse HowardPresident Elect
Jarod Work Beg JanDirector District 1
Kyle Grimes End JanDirector District 1
Thomas NugentDirector District 2
Mary Ann MungerDirector District 3
Al Hazelton Start AprilDirector District 4
Teresa Coenen End AprilDirector District 4
Alex SmithDirector District 5a
Mary PoulterDirector District 5b
David Law End JanDirector District 6a
Frank Wood Beg JanDirector District 6a
Jennifer BorcherdingDirector District 6b
Bob Hendrix End JanDirector District 7
Laura Mclean Beg JanDirector District 7
Jared McdonaldDirector District 8
Tim Bower Beg JanDirector District 9
Amy JurrensAea Representative
Alan JensenIacct Representative
Roger ShafferTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,301,956
Investment Income
$57,286
Other Revenue
$87,181
Change in Net Assets
$865,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,423,354
Other Expenses$1,157,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,261,177$333,902-$1,595,079
Current Officers, Directors, Trustees, and Key Employees$205,594$205,594-$411,188
Conferences and Meetings$251,308--$251,308
Fees for Services Other$177,910$55,181-$233,091
Other Employee Benefits$111,541$59,545-$171,086
Payroll Taxes$115,413$37,560-$152,973
Occupancy$91,318$43,961-$135,279
Travel$93,834$38,485-$132,319
Information Technology$48,921$49,881-$98,802
Pension Plan Contributions$74,232$18,796-$93,028
Office Expenses$57,817$18,637-$76,454
Depreciation Depletion-$54,883-$54,883
Insurance$23,426$10,693-$34,119
Fees for Services Legal$9,201$17,350-$26,551
Fees for Services Accounting-$24,050-$24,050
Other Expenses$272$9,116-$9,388
All Other Expenses$2,000--$2,000
Total Functional Expenses$2,587,493$993,092$0$3,580,585
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$751,550
Accrued Vacation$44,938
Accrued Wages$42,473
Finance Lease Liability$32,591
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The members of the organization consist of school boards throughout the state of iowa.

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

The delegate assembly of the organization meets and nominates individuals for the board. Within 10 days following the delegate assembly, ballots containing the names of the nominees are mailed to all member boards in good membership standing of the corporation in each respective district. Ballots are cast and returned electronically to the executive offices of the organization to count and determine the new board director.

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

Bylaws may be adopted, amended, or revised from time to time by the delegate assembly. The board of directors of the organization may recommend to the delegate assembly such changes as deemed necessary. Ten days notice to the general membership shall be required in advance of the consideration and adoption of any bylaws, amendment or revision thereto.

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

A copy of the form 990 return was provided to the board for review prior to filing.

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

Each employee and officer complete a conflict of interest form each year. The form is reviewed by administration to make sure that any conflicts are addressed and resolved. It is the responsibility of the officer or employee to notify the organization during the year if they believe there is a conflict that is created during the year. The organization regularly and consistently monitors and enforces compliance with the policy by calling for any conflicts after the approval of each board agenda.

Form 990, Part VI, Section B, Line 15

The compensation and benefits committee annually reviews the executive director salary and provides a salary recommendation to the full board of directors. The committee uses compensation data from the national school board association and other organizations of similar size and scope. The committee is independent of business or family conflicts of interest with the executive director. The board of directors evaluates and committee's recommendation and determines the executive director salary. The board of directors approves salaries and salary ranges for all employees during the annual budget process and for new employees upon hire.

Form 990, Part VI, Section C, Line 19

The organization will make documents available upon request.

Filing and Contact Details

Filer

Filer Name
Iowa Association of School Boards
EIN
42-0703904
Phone
5152881991
Address
6000 GRAND AVENUE A, DES MOINES, IA 50312-1417

Signing Officer

Name
Dt Magee
Title
Executive Director
Phone
5152881991
Signed
2023-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dt Magee
Formed
1949
Legal Domicile
Ia
Voting Board Members
17
Independent Board Members
17
Employees
24
Volunteers
17

Preparer

Firm
Bergankdv Ltd
Address
12100 MEREDITH DR SUITE 200, URBANDALE, IA 50323
Preparer
Brent L Alexander CPA
Phone
5157275700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The board oversees the audit process and selection of the independent auditor. The board meets with the independent auditor and reviews the audit report and any findings, if applicable.

Financial Statement Notes

PART IV, LINE 2B:

The iowa association of school boards (iasb) holds funds for the iowa association of school personnel administrators (iaspa). The cash is reported on the balance sheet as an other asset in the amount of $15,853. Iasb collects deposits and disburses checks on behalf of iaspa. The liability at june 30, 2023 is $15,853 equal to cash on hand.

Raw XML AppendixShowing 400 of 695 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt062426
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08411
IRS990/AccountsReceivableGrp/BOYAmt0469051
IRS990/AccountsReceivableGrp/EOYAmt0519552
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EDUCATE, SUPPORT AND CHALLENGE PUBLIC SCHOOL BOARD MEMBERS IN THEIR PURSUIT OF WORLD-CLASS EDUCATION FOR ALL STUDENTS IN IOWA.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02000
IRS990/AllOtherExpensesGrp/TotalAmt02000
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0CALVIN VANDEKROL CFO
IRS990/BooksInCareOfDetail/PhoneNum05152477030
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06000 GRAND AVENUE SUITE A
IRS990/BooksInCareOfDetail/USAddress/CityNm0DES MOINES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050312
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IRS990/BusinessRlnWithFamMemInd00
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0411188
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IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
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IRS990/ConferencesMeetingsGrp/TotalAmt0251308
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt057286
IRS990/CYOtherExpensesAmt01157231
IRS990/CYOtherRevenueAmt087181
IRS990/CYProgramServiceRevenueAmt04301956
IRS990/CYRevenuesLessExpensesAmt0865838
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IRS990/CYTotalExpensesAmt03580585
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04446423
IRS990/DecisionsSubjectToApprovaInd01
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IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0291612
IRS990/DeferredRevenueGrp/EOYAmt0323491
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt054883
IRS990/DepreciationDepletionGrp/TotalAmt054883
IRS990/Desc0MEMBER SERVICES INCLUDING: EDUCATIONAL WEBINARS, GRASSROOTS ADVOCACY, INFORMATIONAL BROCHURES, LABOR RELATIONS, LEGAL AND LEGISLATIVE INFORMATION, AND SCHOOL FINANCE SUPPORT.
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IRS990/EmployeeCnt024
IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/EscrowAccountLiabilityGrp/EOYAmt015853
IRS990/ExpenseAmt01670156
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt024050
IRS990/FeesForServicesAccountingGrp/TotalAmt024050
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IRS990/FeesForServicesLegalGrp/TotalAmt026551
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0177910
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IRS990/ForeignActivitiesInd00
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