Civic Intelligence

Iowa Utility Association

EIN 42-0987671 • 501(c)6 • Des Moines, IA

View Organization Page

Profile

To develop, organize, and promote improvement in the common business interests and conditions of the investor-owned public utilities with facilities in the state of iowa.

699 Walnut St APT 426Des Moines, IA 50309

www.iowautility.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.09x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

48th percentile

2.7%

Higher net margin than 48% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-1.6%

Faster asset growth than 34% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-4.9%

Faster revenue growth than 23% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$285,973

Down $4,780 (-1.6%) from 2023

Liabilities

Down

$25,612

Down $22,362 (-47%) from 2023

Net Assets

Up

$260,361

Up $17,582 (+7.2%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin48th percentile

Revenue

Down

$640,163

Down $32,824 (-4.9%) from 2023

Expenses

Down

$622,581

Down $69,081 (-10.0%) from 2023

Net Income

Up

$17,582

Up $36,257 (+194%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$600K$400K$200K$0-$200KAssets 2011: $393,982Liabilities 2011: $251,615Net Assets 2011: $142,3672011Assets 2012: $264,448Liabilities 2012: $321,709Net Assets 2012: -$57,2612012Assets 2013: $354,690Liabilities 2013: $371,475Net Assets 2013: -$16,7852013Assets 2014: $375,982Liabilities 2014: $361,559Net Assets 2014: $14,4232014Assets 2015: $582,240Liabilities 2015: $515,832Net Assets 2015: $66,4082015Assets 2016: $563,338Liabilities 2016: $476,729Net Assets 2016: $86,6092016Assets 2017: $560,369Liabilities 2017: $423,198Net Assets 2017: $137,1712017Assets 2018: $494,342Liabilities 2018: $307,637Net Assets 2018: $186,7052018Assets 2019: $562,508Liabilities 2019: $237,786Net Assets 2019: $324,7222019Assets 2020: $545,353Liabilities 2020: $188,084Net Assets 2020: $357,2692020Assets 2021: $517,117Liabilities 2021: $227,461Net Assets 2021: $289,6562021Assets 2022: $362,006Liabilities 2022: $101,049Net Assets 2022: $260,9572022Assets 2023: $290,753Liabilities 2023: $47,974Net Assets 2023: $242,7792023Assets 2024: $285,973Liabilities 2024: $25,612Net Assets 2024: $260,3612024

Highlighted filing

2024

Assets$285,973
Liabilities$25,612
Net Assets$260,361
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $623,5022011Revenue 2012: $1,209,258Expenses 2012: $1,433,208Net Income 2012: -$223,9502012Revenue 2013: $647,483Expenses 2013: $619,116Net Income 2013: $28,3672013Revenue 2014: $643,748Expenses 2014: $631,270Net Income 2014: $12,4782014Revenue 2015: $1,260,021Expenses 2015: $1,225,144Net Income 2015: $34,8772015Revenue 2016: $1,051,822Expenses 2016: $1,041,431Net Income 2016: $10,3912016Revenue 2017: $1,852,718Expenses 2017: $1,802,156Net Income 2017: $50,5622017Revenue 2018: $770,277Expenses 2018: $673,240Net Income 2018: $97,0372018Revenue 2019: $674,521Expenses 2019: $566,216Net Income 2019: $108,3052019Revenue 2020: $570,377Expenses 2020: $541,602Net Income 2020: $28,7752020Revenue 2021: $631,385Expenses 2021: $703,534Net Income 2021: -$72,1492021Revenue 2022: $1,176,791Expenses 2022: $1,194,066Net Income 2022: -$17,2752022Revenue 2023: $672,987Expenses 2023: $691,662Net Income 2023: -$18,6752023Revenue 2024: $640,163Expenses 2024: $622,581Net Income 2024: $17,5822024

Highlighted filing

2024

Revenue$640,163
Expenses$622,581
Net Income$17,582
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$285,973
Liabilities
$25,612
Net assets
$260,361
Revenue
$640,163
Expenses
$622,581
Net income
$17,582
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.03$0.26$0.64$0.62$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.29$0.05$0.24$0.67$0.69$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.10$0.26$1.18$1.19$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.23$0.29$0.63$0.70$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.19$0.36$0.57$0.54$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.24$0.32$0.67$0.57$0.11
2018Summary only. Only limited summary data is available for this year.$0.49$0.31$0.19$0.77$0.67$0.10
2017Summary only. Only limited summary data is available for this year.$0.56$0.42$0.14$1.85$1.80$0.05
2016Summary only. Only limited summary data is available for this year.$0.56$0.48$0.09$1.05$1.04$0.01
2015Summary only. Only limited summary data is available for this year.$0.58$0.52$0.07$1.26$1.23$0.03
2014Summary only. Only limited summary data is available for this year.$0.38$0.36$0.01$0.64$0.63$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.37$0.02$0.65$0.62$0.03
2012Summary only. Only limited summary data is available for this year.$0.26$0.32$0.06$1.21$1.43$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.25$0.14$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$640,163
Mission and Program Overview

Mission

To develop, organize, and promote improvement in the common business interests and conditions of the investor-owned public utilities with facilities in the state of iowa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$227,476$240,966▲ $13,490
Prepaid Expenses and Deferred Charges$11,499$20,064▲ $8,565
Accounts Receivable$19,827$10,179▼ $9,648
Intangible Assets$16,341$8,514▼ $7,827
Land, Buildings, and Equipment, Net$5,579$4,840▼ $739
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$290,753$285,973▼ $4,780
Other Assets Total$9,981$1,360▼ $8,621
Liabilities
Other Liabilities$25,275$14,824▼ $10,451
Accounts Payable and Accrued Expenses$22,699$10,788▼ $11,911
Total Liabilities$47,974$25,612▼ $22,362
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$242,779$260,361▲ $17,582
Total Net Assets Fund Balance$242,779$260,361▲ $17,582
Total Liabilities and Net Assets / Fund Balance$290,753$285,973▼ $4,780

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$40,784$40,784
Equipment$4,840$26,570$31,410
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles AllenExecutive DirectorFT$209,510$36,758$246,268

Board Members and Trustees

NameTitle
Kelcey BrownChair
Dusky TerryDirector
Kevin JaroszDirector
Shirley WelteDirector
Terry KoubaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$554,945
Program Service Revenue
$85,211
Investment Income
$7
Other Revenue
$0
Change in Net Assets
$17,582

Audited Revenue Reconciliation

Revenue per Audited Statements
$640,163
Total Revenue per Audited Statements
$640,163
Total Revenue per Form 990
$640,163
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$340,167
Salaries, Compensation, and Employee Benefits$282,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$214,631
Fees for Services Accounting---$23,402
Other Employee Benefits---$22,417
Other Salaries and Wages---$20,960
Payroll Taxes---$15,178
Occupancy---$15,143
Travel---$13,179
Pension Plan Contributions---$9,228
Insurance---$8,651
Office Expenses---$6,635
Other Expenses---$6,310
Information Technology---$3,603
Depreciation Depletion---$2,439
Conferences and Meetings---$2,055
Total Functional Expenses$0$0$0$622,581

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$622,581
Total Expenses per Audited Statements$622,581
Total Expenses per Form 990$622,581
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$30,048
Total Nondeductible Lobbying and Political Cost$30,048
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred compensation$7,644
Federal income taxes$6,310
Proxy Lobby Taxes$870
Lease Liabilities - Short Term-
Lease Liabilities - Long Term-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“Committees do not have the authority to act or vote on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11

“A complete form 990 and all supporting schedules are provided to the board for review prior to filing with the IRS.”

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

“All board members are required to complete the conflict of interest statement. This policy is reviewed by the board annually and given to each new board member for signature during orientation.”

Form 990, Part VI, Section B, Line 15

“It is the policy of the association to regularly evaluate the work performance of the executive director. The evaluation will be given at the board meeting when the next years budget is reviewed and approved. Compensation will be determined after the completion of the evaluation. The evaluation will be facilitated by the board chair and all compensation will be established with the approval of the board.”

Form 990, Part VI, Section C, Line 19

“The association makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Iowa Utility Association
EIN
42-0987671
Phone
5159822115
Address
699 Walnut St APT 426, DES MOINES, IA 50309

Signing Officer

Name
Charles Allen
Title
Executive Director
Phone
5159822115
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Allen
Formed
1971
Legal Domicile
Ia
Voting Board Members
4
Independent Board Members
4
Employees
2

Preparer

Firm
Jacobsen & Company LLP
Address
14225 University Ave Ste 206, Waukee, IA 50263
Preparer
David R Jacobsen
Phone
5152239393
Raw XML Appendix359 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.

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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085211
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0580719
IRS990/PYInvestmentIncomeAmt0212
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0419688
IRS990/PYProgramServiceRevenueAmt092056
IRS990/PYRevenuesLessExpensesAmt0-18675
IRS990/PYSalariesCompEmpBnftPaidAmt0271974
IRS990/PYTotalExpensesAmt0691662
IRS990/PYTotalRevenueAmt0672987
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt017582
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0227476
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0240966
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0640157
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt030048
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt030048
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/TaxableAmt030048
IRS990ScheduleD/EquipmentGrp/BookValueAmt04840
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026570
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031410
IRS990ScheduleD/ExpensesSubtotalAmt0622581
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040784
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040784
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06310
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred compensation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Proxy Lobby Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Lease Liabilities - Short Term
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Lease Liabilities - Long Term
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0640163
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04840
IRS990ScheduleD/TotalExpensesPerForm990Amt0622581
IRS990ScheduleD/TotalLiabilityAmt014824
IRS990ScheduleD/TotalRevenuePerForm990Amt0640163
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0640163
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0622581
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Committees do not have the authority to act or vote on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A complete form 990 and all supporting schedules are provided to the board for review prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All board members are required to complete the conflict of interest statement. This policy is reviewed by the board annually and given to each new board member for signature during orientation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3It is the policy of the association to regularly evaluate the work performance of the executive director. The evaluation will be given at the board meeting when the next years budget is reviewed and approved. Compensation will be determined after the completion of the evaluation. The evaluation will be facilitated by the board chair and all compensation will be established with the approval of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The association makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0290753
IRS990/TotalAssetsEOYAmt0285973
IRS990/TotalAssetsGrp/BOYAmt0290753
IRS990/TotalAssetsGrp/EOYAmt0285973
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0554945
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0622581
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047974
IRS990/TotalLiabilitiesEOYAmt025612
IRS990/TotalLiabilitiesGrp/BOYAmt047974
IRS990/TotalLiabilitiesGrp/EOYAmt025612
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0242779
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0260361
IRS990/TotalOtherCompensationAmt036758
IRS990/TotalProgramServiceRevenueAmt085211
IRS990/TotalReportableCompFromOrgAmt0209510
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt085211
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0640163
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0290753
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0285973
IRS990/TravelGrp/TotalAmt013179
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 E COURT AVE SUITE 120
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050309
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.iowautility.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05159822115
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA UTILITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0420987671
ReturnHeader/Filer/PhoneNum05159822115
ReturnHeader/Filer/USAddress/AddressLine1Txt0699 Walnut St APT 426
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050309
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421468867
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jacobsen & Company LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014225 University Ave Ste 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waukee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050263
ReturnHeader/PreparerPersonGrp/PhoneNum05152239393
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David R Jacobsen
ReturnHeader/ReturnTs02025-11-13T11:28:53-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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