Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
EIN 42-0984731 • 501(c)4 • West Des Moines, IA
Profile
An association for the counties of the state of iowa and the public officers of the counties to lower the cost of governmental services through economies of scale; engage in a comprehensive study of problems and in the application of knowledge to procure efficient methods of local government; to provide the ways and means for the county officials to exchange ideas and experiences and obtain expert advice; to administer programs on behalf of counties or their employees to fulfill an essential governmental function; to so organize and coordinate activities between the several counties as to be able to advise and cooperate with the iowa general assembly and the congress toward the enactment of legislation that will be of most benefit to the citizens of the state; to do any and all other things necessary, proper or fitting to carry out the purposes expressed or for the benefit of the counties or county officials of iowa.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 0.5% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Up$50,987,804
Up $3,995,134 (+8.5%) from 2024
Liabilities
Up$8,776,696
Up $796,600 (+10.0%) from 2024
Net Assets
Up$42,211,108
Up $3,198,534 (+8.2%) from 2024
Revenue
Up$47,357,987
Up $2,928,298 (+6.6%) from 2024
Expenses
Up$45,431,594
Up $8,838,836 (+24%) from 2024
Net Income
Down$1,926,393
Down $5,910,538 (-75%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
An association for the counties of the state of iowa and the public officers of the counties to lower the cost of governmental services through economies of scale; engage in a comprehensive study of problems and in the application of knowledge to procure efficient methods of local government; to provide the ways and means for the county officials to exchange ideas and experiences and obtain expert advice; to administer programs on behalf of counties or their employees to fulfill an essential governmental function; to so organize and coordinate activities between the several counties as to be able to advise and cooperate with the iowa general assembly and the congress toward the enactment of legislation that will be of most benefit to the citizens of the state; to do any and all other things necessary, proper or fitting to carry out the purposes expressed or for the benefit of the counties or county officials of iowa.
To maintain a permanent organization to secure cooperation among the counties of iowa.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $33,411,519 | $37,591,158 | ▲ $4,179,639 |
| Savings and Temporary Cash Investments | $6,339,746 | $5,513,121 | ▼ $826,625 |
| Cash and Non-Interest-Bearing Accounts | $3,745,447 | $3,963,664 | ▲ $218,217 |
| Accounts Receivable | $1,164,289 | $989,318 | ▼ $174,971 |
| Land, Buildings, and Equipment, Net | $602,966 | $659,845 | ▲ $56,879 |
| Prepaid Expenses and Deferred Charges | $111,871 | $204,811 | ▲ $92,940 |
| Total Assets | $46,992,670 | $50,987,804 | ▲ $3,995,134 |
| Other Assets Total | $1,616,832 | $2,065,887 | ▲ $449,055 |
| Liabilities | |||
| Other Liabilities | $5,902,538 | $7,085,348 | ▲ $1,182,810 |
| Deferred Revenue | $1,586,069 | $932,698 | ▼ $653,371 |
| Accounts Payable and Accrued Expenses | $491,489 | $758,650 | ▲ $267,161 |
| Total Liabilities | $7,980,096 | $8,776,696 | ▲ $796,600 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $39,012,574 | $42,211,108 | ▲ $3,198,534 |
| Total Net Assets Fund Balance | $39,012,574 | $42,211,108 | ▲ $3,198,534 |
| Total Liabilities and Net Assets / Fund Balance | $46,992,670 | $50,987,804 | ▲ $3,995,134 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $316,936 | $3,114,258 | $3,431,194 |
| Equipment | $333,064 | $298,377 | $631,441 |
| Leasehold Improvements | $9,845 | $1,300 | $11,145 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| William Peterson Retired Aug 2024 | Past Exec. D | FT | $190,172 | $37,335 | $227,507 |
| William Peterson Retired Aug 2024 | Past Exec. Director | - | $190,172 | $37,335 | $227,507 |
| Kristi Harshbarger | Legal Counse | FT | $137,295 | $38,473 | $175,768 |
| Kristi Harshbarger | Legal Counsel | - | $137,295 | $38,473 | $175,768 |
| Dylan Young | It Manager | FT | $132,036 | $38,345 | $170,381 |
| Joel Rohne | Tsb Manager | FT | $125,682 | $44,493 | $170,175 |
| Jamie Cashman | GOV'T RELATI | FT | $136,199 | $24,080 | $160,279 |
| Jamie Cashman | GOV'T RELATIONS MGR | - | $136,199 | $24,080 | $160,279 |
| Andrew Dehaan | It Director | FT | $126,944 | $23,314 | $150,258 |
| Andrea Woodard | Executive Di | FT | $83,114 | $21,911 | $105,025 |
| Name | Title |
|---|---|
| Linda Zuercher | President |
| Aj Mumm | Director |
| Amanda Waske | Director |
| Brad Kunkel | Director |
| Brian Gardner | Director |
| Carissa Sisson | Director |
| Carla Becker | Director |
| Eric Van Lancker Left December2024 | Director |
| Jayson Vandehoef | Director |
| John Werden Passed Away March 2025 | Director |
| Josh Busard | Director |
| Kevin Grieme | Director |
| Lonnie Mayberry | Director |
| Mark Campbell Left December 2024 | Director |
| Melvyn Houser Left December 2024 | Director |
| Micah Van Maanen | Director |
| Mike Miner | Director |
| Patrick Sweeney | Director |
| Rachel Zimmermann Smith | Director |
| Russell Wood | Director |
| Sandy Bubke | Director |
| Wade Weiss | Director |
| Grant Veeder Left December 2024 | Naco Board |
| Richard Crouch | Naco Board |
| David Muhlbauer | 2nd Vice Pre |
| Barry Anderson | Past Preside |
| Mary Ward | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $42,413,655 |
| Salaries, Compensation, and Employee Benefits | $3,017,939 |
| Total Fundraising Expense | $33,279 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $2,055,595 | $36,663 | - | $2,092,258 |
| Other Salaries and Wages | $1,399,731 | $543,323 | $33,279 | $1,976,333 |
| Conferences and Meetings | $352,509 | $117,946 | - | $470,455 |
| Other Employee Benefits | - | $352,837 | - | $352,837 |
| Depreciation Depletion | $198,252 | $132,782 | - | $331,034 |
| Current Officers, Directors, Trustees, and Key Employees | $5,099 | $319,060 | - | $324,159 |
| Occupancy | $22,408 | $222,883 | - | $245,291 |
| All Other Expenses | $38,982 | $160,837 | - | $199,819 |
| Payroll Taxes | - | $186,713 | - | $186,713 |
| Pension Plan Contributions | - | $177,897 | - | $177,897 |
| Fees for Services Accounting | $80,430 | $46,579 | - | $127,009 |
| Travel | $16,054 | $81,720 | - | $97,774 |
| Other Expenses | $54,980 | $22,102 | - | $77,082 |
| Fees for Service Investment Mgmnt Fees | - | $44,286 | - | $44,286 |
| Insurance | - | $27,520 | - | $27,520 |
| Advertising | $9,916 | $14,691 | - | $24,607 |
| Fees for Services Legal | $5,949 | $14,974 | - | $20,923 |
| Office Expenses | $6,143 | $13,004 | - | $19,147 |
| Total Functional Expenses | $42,882,498 | $2,515,817 | $33,279 | $45,431,594 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $45,431,594 |
| Total Expenses per Audited Statements | $45,428,977 |
| Expenses per Audited Statements | $45,387,308 |
| Expenses Not Reported on Financial Statements | $44,286 |
| Expenses Not Reported on Form 990 | $41,669 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Claims Incurred But Not Reported | $3,379,405 |
| Funds Held for Others | $2,906,187 |
| Operating Lease Liability | $799,756 |
“During the year, the association amended its articles of incorporation and bylaws for the following significant items: - clarifying that members of the association are only counties within the state of iowa that are current in payment of dues. - each association member shall, through resolution by its board of supervisors, designate its county voting representatives. Only county voting representatives shall have the power to vote on behalf of their respective association member, not in their own capacity. - the members of the association's board of directors must be elected officials and county voting representatives.”
“All counties within the state of iowa that are current in payment of dues may be members of the association. All elected county officers and all officers or employees of various counties of the state of iowa shall be eligible for membership.”
“Each affiliate association shall be entitled to seat a member or members (such member must be a county employee or an employee of the county conference board) on the board of directors as follows: iowa state association of county supervisors 3 members iowa state sheriffs- and deputies' association 1 member iowa county attorneys association, inc. 1 member iowa state association of county auditors 1 member iowa state county treasurers association 1 member iowa county recorders association, inc. 1 member iowa county engineers association 1 member iowa state association of assessors 1 member iowa community services association 1 member iowa emergency management association 1 member county conservation directors association of iowa 1 member iowa director, national association of counties 1 or more members iowa environmental health association, inc. 1 member iowa counties public health association 1 member county zoning officials of iowa 1 member iowa counties information technology organization 1 member iowa association of county commissioners & veterans service officers, inc. 1 member”
“The board approves the budget, then the membership has final approval.”
“The form 990 is reviewed and approved by the board of directors prior to filing.”
“Any director, principal officer or member of a committee with governing board delegated powers who has a direct or indirect financial interest must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. The interested person shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. The chairperson shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement that affirms such person: a) has received a copy of this policy; b) has read and understands the policy; and, c) has agreed to comply with the policy.”
“The process for determining compensation is as follows: the executive director will occasionally prepare comparability data with the executive director's counterparts in other state associations. The executive board, who is independent for compensation purposes, will then determine an amount, and that amount will be used in the budget. The budget is approved by the board in february, and then approved by the membership in march.”
“The organization provides copies of its governing documents, conflict of interest policy, and financial statements to the public upon request. These documents are available for the same period of time as described in internal revenue code section 6104(d) for other public disclosure documents.”
“An association for the counties of the state of iowa and the public officers of the counties to lower the cost of governmental services through economies of scale; engage in a comprehensive study of problems and in the application of knowledge to procure efficient methods of local government; to provide the ways and means for the county officials to exchange ideas and experiences and obtain expert advice; to administer programs on behalf of counties or their employees to fulfill an essential governmental function; to so organize and coordinate activities between the several counties as to be able to advise and cooperate with the iowa general assembly and the congress toward the enactment of legislation that will be of most benefit to the citizens of the state; to do any and all other things necessary, proper or fitting to carry out the purposes expressed or for the benefit of the counties or county officials of iowa.”
“Iowa counties technology services provides an electronic data interchange for health insurance portability and accountability act (hipaa) related transactions for all 99 iowa counties. The group benefits program administers medical and dental insurance programs for the benefit of member counties in iowa who choose to participate. The association also administers a self-insured medical fund on behalf of member iowa counties electing to participate, an accidental death & dismemberment insurance policy for 39 of the 99 iowa counties, and an unemployment insurance fund on behalf of 21 out of the 99 iowa counties. The association obtains an administrative fee from the counties. The funds related to the aforementioned entities are held by the association on behalf of the members.”
“The association has been determined to be exempt from income taxes under section 501(c)(4) of the internal revenue code. Although the association was granted income tax exemption by the internal revenue service, such exemption does not apply to "unrelated business taxable income." such income, pursuant to the internal revenue code and related regulations, includes income derived from advertisements in the monthly magazine. No provision for income taxes has been made in the accompanying consolidated financial statements as the direct and indirect costs associated with unrelated business activities are greater than the income derived from those activities. Management is unaware of any uncertain income tax positions at june 30, 2025 and 2024. 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 2025 or 2024.”
“Revenue - consolidated 501(c)(3) org. 56,813 investment fees -44,286”
“Expenses - consolidated 501(c)(3) org. 41,669”
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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|---|---|---|
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| IRS990/Desc | 0 | IOWA COUNTIES TECHNOLOGY SERVICES PROVIDES AN ELECTRONIC DATA INTERCHANGE FOR HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT (HIPAA) RELATED TRANSACTIONS FOR ALL 99 IOWA COUNTIES. THE GROUP BENEFITS PROGRAM ADMINISTERS MEDICAL AND DENTAL INSURANCE PROGRAMS FOR THE BENEFIT OF MEMBER COUNTIES IN IOWA WHO CHOOSE TO PARTICIPATE. THE ASSOCIATION ALSO ADMINISTERS A SELF-INSURED MEDICAL FUND ON BEHALF OF MEMBER IOWA COUNTIES ELECTING TO PARTICIPATE, AN ACCIDENTAL DEATH & DISMEMBERMENT INSURANCE POLICY FOR 39 OF THE 99 IOWA COUNTIES, AND AN UNEMPLOYMENT INSURANCE FUND ON BEHALF OF 21 OUT OF THE 99 IOWA COUNTIES. THE ASSOCIATION OBTAINS AN ADMINISTRATIVE FEE FROM THE COUNTIES. THE FUNDS RELATED TO THE AFOREMENTIONED ENTITIES ARE HELD BY THE ASSOCIATION ON BEHALF OF THE MEMBERS. |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 25 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 26 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 37335 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 38473 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 38345 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 44493 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 24080 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 23314 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 21911 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 24 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 25 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 26 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 27 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 28 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 29 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 30 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 31 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 32 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 33 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM PETERSON RETIRED AUG 2024 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KRISTI HARSHBARGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DYLAN YOUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOEL ROHNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMIE CASHMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANDREW DEHAAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANDREA WOODARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SANDY BUBKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KEVIN GRIEME |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BRAD KUNKEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CARLA BECKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOSH BUSARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | RUSSELL WOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | MIKE MINER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | AJ MUMM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | CARISSA SISSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | PATRICK SWEENEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | MICAH VAN MAANEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | WADE WEISS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | BRIAN GARDNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | AMANDA WASKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | RACHEL ZIMMERMANN SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | JAYSON VANDEHOEF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | LONNIE MAYBERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 24 | BARRY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 25 | MELVYN HOUSER LEFT DECEMBER 2024 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 26 | MARK CAMPBELL LEFT DECEMBER 2024 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 27 | ERIC VAN LANCKER LEFT DECEMBER2024 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 28 | JOHN WERDEN PASSED AWAY MARCH 2025 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 29 | RICHARD CROUCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 30 | GRANT VEEDER LEFT DECEMBER 2024 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 31 | LINDA ZUERCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 32 | MARY WARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 33 | DAVID MUHLBAUER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 190172 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 137295 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 132036 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 125682 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 136199 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 126944 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 83114 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 24 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 25 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 26 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 27 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 28 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 29 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 30 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 31 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 32 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 33 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 24 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 25 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 26 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 27 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 28 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 29 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 30 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 31 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 32 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 33 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PAST EXEC. D |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | LEGAL COUNSE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | IT MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TSB MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | GOV'T RELATI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | IT DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 24 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 25 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 26 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 27 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 28 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 29 | NACO BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 30 | NACO BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 31 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 32 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 33 | 2ND VICE PRE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -391870 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 22 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 10181010 |
| IRS990/GrossReceiptsAmt | 0 | 57930867 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 22 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 27520 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27520 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1217509 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1217509 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 33411519 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 37591158 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3413935 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 602966 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 659845 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4073780 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 10572880 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | AN ASSOCIATION FOR THE COUNTIES OF THE STATE OF IOWA AND THE PUBLIC OFFICERS OF THE COUNTIES TO LOWER THE COST OF GOVERNMENTAL SERVICES THROUGH ECONOMIES OF SCALE; ENGAGE IN A COMPREHENSIVE STUDY OF PROBLEMS AND IN THE APPLICATION OF KNOWLEDGE TO PROCURE EFFICIENT METHODS OF LOCAL GOVERNMENT; TO PROVIDE THE WAYS AND MEANS FOR THE COUNTY OFFICIALS TO EXCHANGE IDEAS AND EXPERIENCES AND OBTAIN EXPERT ADVICE; TO ADMINISTER PROGRAMS ON BEHALF OF COUNTIES OR THEIR EMPLOYEES TO FULFILL AN ESSENTIAL GOVERNMENTAL FUNCTION; TO SO ORGANIZE AND COORDINATE ACTIVITIES BETWEEN THE SEVERAL COUNTIES AS TO BE ABLE TO ADVISE AND COOPERATE WITH THE IOWA GENERAL ASSEMBLY AND THE CONGRESS TOWARD THE ENACTMENT OF LEGISLATION THAT WILL BE OF MOST BENEFIT TO THE CITIZENS OF THE STATE; TO DO ANY AND ALL OTHER THINGS NECESSARY, PROPER OR FITTING TO CARRY OUT THE PURPOSES EXPRESSED OR FOR THE BENEFIT OF THE COUNTIES OR COUNTY OFFICIALS OF IOWA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 39012574 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 42211108 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -391870 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -391870 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1272141 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 39012574 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 42211108 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 222883 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 22408 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 245291 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 13004 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6143 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19147 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1616832 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2065887 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 352837 |
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