Civic Intelligence

Iowa Ascd

990 • Fiscal year 2021 • EIN 42-1164178

Jan 01, 2021 to Dec 31, 2021 • Filed on May 03, 2022

2555 Pine CircleUrbandale, IA 50322

(515) 252-8625

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.29x

Higher debt load relative to assets than 85% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.25x

Higher debt load relative to revenue than 86% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

11th percentile

-55%

Higher net margin than 11% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

86th percentile

$24,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 56.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

11th percentile

-39%

Faster asset growth than 11% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

89th percentile

140%

Faster revenue growth than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$36,614

Down $23,082 (-39%) from 2020

Net Assets

Down

$26,074

Down $23,547 (-47%) from 2020

Liabilities

Up

$10,540

Up $465 (+4.6%) from 2020

Revenue

Up

$42,495

Up $24,815 (+140%) from 2020

Expenses

Up

$66,042

Up $10,059 (+18%) from 2020

Net Income

Up

-$23,547

Up $14,756 (+39%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2011: $82,624Liabilities 2011: $2,205Net Assets 2011: $80,4192011Assets 2012: $61,722Liabilities 2012: $1,002Net Assets 2012: $60,7202012Assets 2013: $90,287Liabilities 2013: $1,043Net Assets 2013: $89,2442013Assets 2014: $115,261Liabilities 2014: $1,744Net Assets 2014: $113,5172014Assets 2015: $69,842Liabilities 2015: $1,768Net Assets 2015: $68,0742015Assets 2016: $92,098Liabilities 2016: $5,043Net Assets 2016: $87,0552016Assets 2017: $73,566Liabilities 2017: $6,975Net Assets 2017: $66,5912017Assets 2018: $86,686Liabilities 2018: $7,546Net Assets 2018: $79,1402018Assets 2019: $97,639Liabilities 2019: $9,715Net Assets 2019: $87,9242019Assets 2020: $59,696Liabilities 2020: $10,075Net Assets 2020: $49,6212020Assets 2021: $36,614Liabilities 2021: $10,540Net Assets 2021: $26,0742021Assets 2022: $68,333Liabilities 2022: $57Net Assets 2022: $68,2762022Assets 2023: $110,544Liabilities 2023: $1,251Net Assets 2023: $109,2932023Assets 2024: $192,918Liabilities 2024: $1,772Net Assets 2024: $191,1462024

Highlighted filing

2021

Assets$36,614
Liabilities$10,540
Net Assets$26,074

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $90,719Expenses 2011: $97,711Net Income 2011: -$6,9922011Revenue 2012: $79,578Expenses 2012: $99,277Net Income 2012: -$19,6992012Revenue 2013: $190,077Expenses 2013: $161,553Net Income 2013: $28,5242013Revenue 2014: $262,629Expenses 2014: $238,356Net Income 2014: $24,2732014Revenue 2015: $242,968Expenses 2015: $288,411Net Income 2015: -$45,4432015Revenue 2016: $149,904Expenses 2016: $130,923Net Income 2016: $18,9812016Revenue 2017: $97,699Expenses 2017: $118,163Net Income 2017: -$20,4642017Revenue 2018: $62,010Expenses 2018: $49,461Net Income 2018: $12,5492018Revenue 2019: $67,425Expenses 2019: $58,641Net Income 2019: $8,7842019Revenue 2020: $17,680Expenses 2020: $55,983Net Income 2020: -$38,3032020Revenue 2021: $42,495Expenses 2021: $66,042Net Income 2021: -$23,5472021Revenue 2022: $111,226Expenses 2022: $69,024Net Income 2022: $42,2022022Revenue 2023: $125,078Expenses 2023: $84,061Net Income 2023: $41,0172023Revenue 2024: $138,140Expenses 2024: $56,287Net Income 2024: $81,8532024

Highlighted filing

2021

Revenue$42,495
Expenses$66,042
Net Income-$23,547
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 3, 2022
Return Version
2021v4.0
Gross Receipts
$42,495
Mission and Program Overview

Mission

Our mission is to be "the source for developing instructional leadership and translating research into daily practice." we are a responsive network of educational leaders that strives to serve as the first choice to influence educational policy and practices in iowa. Significant activities include a twice a month digital newsletter, conferences (i.e., curriculum leadership academy, fall institute)

Iowa ascd is the source for developing instructional leadership and translating research into daily practice. Activities include the following: "the source", a newsletter shared twice a month except in july; converences, including niet workshops, curriculum academy, and sel with danielle theis. We also provide mentoring for curriculum leads.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$59,696$36,614▼ $23,082
Total Assets$59,696$36,614▼ $23,082
Liabilities
Accounts Payable and Accrued Expenses$10,018$10,483▲ $465
Other Liabilities$57$57→ $0
Total Liabilities$10,075$10,540▲ $465
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,621$26,074▼ $23,547
Total Net Assets Fund Balance$49,621$26,074▼ $23,547
Total Liabilities and Net Assets / Fund Balance$59,696$36,614▼ $23,082
Compensation and Service Providers

Employees

NameTitleBaseTotal
Lou HowellExecutive Di$24,000$24,000
Becky MartinPresident$12,000$12,000

Board Members and Trustees

NameTitle
Diane CampbellPresident El
Allan EckelmanPast Preside
Tamela JohnsonSecretary
Sara OswaldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,045
Investment Income
$0
Other Revenue
$450
Change in Net Assets
$-23,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,000
Other Expenses$30,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,000$24,000-$36,000
Conferences and Meetings$15,660--$15,660
Insurance$2,971$5,283-$8,254
Travel$2,051--$2,051
Office Expenses$1,816--$1,816
Fees for Services Accounting$1,180--$1,180
Fees for Services Other$721--$721
Information Technology$360--$360
Total Functional Expenses$36,759$29,283$0$66,042
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accounts Payable$57
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

The constitution is subject to the approval of the members once every five years.

Form 990, Page 6, Part VI, Line 11B

The treasurer and executive director review the form 990 prior to filing and share this information with the president's council prior to filing. All board members are updated at the following meeting.

Form 990, Page 6, Part VI, Line 12C

At the summer retreat policies are reviewed and all board members are required to sign a conflict of interest policy with the iowa ascd. This is monitored carefully by the executive director to assure compliance.

Form 990, Page 6, Part VI, Line 15A

The president's council provides the evaluation (based on formative and summative reviews) of the executive director and assistant to the board of directors. After deliberation they determine level of approval and compensation for the executive director and assistant at a board meeting. Note that the compensation/honorarium are outlined in the iowa ascd operating procedures and detailed in the contract and job description.

Form 990, Page 6, Part VI, Line 18

Form 990 is available for public inspection upon request.

Form 990, Page 6, Part VI, Line 19

Available upon request. The constitution and bylaws are posted on the website. The confilit of interest policy is also available on the website. Agendas and summaries of finances are provided in minutes of each board meeting with posting of minutes on the iowa ascd website.

Filing and Contact Details

Filer

Filer Name
Iowa Ascd
EIN
42-1164178
Address
2555 PINE CIRCLE, URBANDALE, IA 50322

Signing Officer

Name
Lou Howell
Title
Executive Director
Phone
5152294781
Signed
2022-05-03

Organization Details

Principal Officer
Lou Howell
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Schuster Meinsma Tax & Accounting Pllc
Address
1015 6TH AVE, DE WITT, IA 52742-1332
Preparer
Catherine Meinsma CPA
Phone
5636599127
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Iowa ascd is the source for developing instructional leadership and translating research into daily practice. Activities include the following: "the source", a newsletter shared twice a month except in july; converences, including niet workshops, curriculum academy, and sel with danielle theis. We also provide mentoring for curriculum leads.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IOWA ASCD IS THE SOURCE FOR DEVELOPING INSTRUCTIONAL LEADERSHIP AND TRANSLATING RESEARCH INTO DAILY PRACTICE. ACTIVITIES INCLUDE THE FOLLOWING: "THE SOURCE", A NEWSLETTER SHARED TWICE A MONTH EXCEPT IN JULY; CONVERENCES, INCLUDING NIET WORKSHOPS, CURRICULUM ACADEMY, AND SEL WITH DANIELLE THEIS. WE ALSO PROVIDE MENTORING FOR CURRICULUM LEADS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONSTITUTION IS SUBJECT TO THE APPROVAL OF THE MEMBERS ONCE EVERY FIVE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER AND EXECUTIVE DIRECTOR REVIEW THE FORM 990 PRIOR TO FILING AND SHARE THIS INFORMATION WITH THE PRESIDENT'S COUNCIL PRIOR TO FILING. ALL BOARD MEMBERS ARE UPDATED AT THE FOLLOWING MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THE SUMMER RETREAT POLICIES ARE REVIEWED AND ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY WITH THE IOWA ASCD. THIS IS MONITORED CAREFULLY BY THE EXECUTIVE DIRECTOR TO ASSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT'S COUNCIL PROVIDES THE EVALUATION (BASED ON FORMATIVE AND SUMMATIVE REVIEWS) OF THE EXECUTIVE DIRECTOR AND ASSISTANT TO THE BOARD OF DIRECTORS. AFTER DELIBERATION THEY DETERMINE LEVEL OF APPROVAL AND COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ASSISTANT AT A BOARD MEETING. NOTE THAT THE COMPENSATION/HONORARIUM ARE OUTLINED IN THE IOWA ASCD OPERATING PROCEDURES AND DETAILED IN THE CONTRACT AND JOB DESCRIPTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE UPON REQUEST. THE CONSTITUTION AND BYLAWS ARE POSTED ON THE WEBSITE. THE CONFILIT OF INTEREST POLICY IS ALSO AVAILABLE ON THE WEBSITE. AGENDAS AND SUMMARIES OF FINANCES ARE PROVIDED IN MINUTES OF EACH BOARD MEETING WITH POSTING OF MINUTES ON THE IOWA ASCD WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05152294781
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHUSTER MEINSMA TAX & ACCOUNTING PLLC
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ReturnHeader/PreparerPersonGrp/PhoneNum05636599127
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE MEINSMA CPA
ReturnHeader/ReturnTs02022-05-13T08:40:48-05:00
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ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.93$0.02$1.91$1.38$0.56$0.82
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.09$1.25$0.84$0.41
2022Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.11$0.69$0.42
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.11$0.26$0.42$0.66$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.10$0.50$0.18$0.56$0.38
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.10$0.88$0.67$0.59$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.08$0.79$0.62$0.49$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.07$0.67$0.98$1.18$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$1.50$1.31$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.02$0.68$2.43$2.88$0.45
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.02$1.14$2.63$2.38$0.24
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.89$1.90$1.62$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.01$0.61$0.80$0.99$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.02$0.80$0.91$0.98$0.07