Civic Intelligence

Iowa Cosmetology Schools Association Inc

EIN 42-1211717 • 501(c)6 • Des Moines, IA

Profile

Provide educational benefits to member schools, staff and students. Monitor relevant legislation related to cosmetology school industry.

3305 70th StreetDes Moines, IA 50322

n/A

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 2025

Liabilities / Revenue

51st percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

22nd percentile

-21%

Higher net margin than 22% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$500

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

54th percentile

0.6%

Faster asset growth than 54% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

21%

Faster revenue growth than 78% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$175,964

Up $1,060 (+0.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$175,964

Up $1,060 (+0.6%) from 2024

Operations
Liabilities / Revenue51st percentileNet Margin22nd percentile

Revenue

Up

$30,811

Up $5,301 (+21%) from 2024

Expenses

Up

$37,196

Up $15,956 (+75%) from 2024

Net Income

Down

-$6,385

Down $10,655 (-250%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$300K$200K$100K$0Assets 2012: $206,411Liabilities 2012: $02012Assets 2013: $214,992Liabilities 2013: $02013Assets 2014: $203,163Liabilities 2014: $0Net Assets 2014: $203,1632014Assets 2015: $203,286Liabilities 2015: $0Net Assets 2015: $203,2862015Assets 2016: $213,381Net Assets 2016: $213,3812016Assets 2017: $218,329Net Assets 2017: $218,3292017Assets 2018: $220,846Liabilities 2018: $0Net Assets 2018: $220,8462018Assets 2019: $206,765Liabilities 2019: $0Net Assets 2019: $206,7652019Assets 2020: $166,948Liabilities 2020: $0Net Assets 2020: $166,9482020Assets 2021: $191,886Liabilities 2021: $0Net Assets 2021: $191,8862021Assets 2022: $167,185Liabilities 2022: $0Net Assets 2022: $167,1852022Assets 2023: $162,331Liabilities 2023: $0Net Assets 2023: $162,3312023Assets 2024: $174,904Liabilities 2024: $0Net Assets 2024: $174,9042024Assets 2025: $175,964Liabilities 2025: $0Net Assets 2025: $175,9642025

Highlighted filing

2025

Assets$175,964
Liabilities$0
Net Assets$175,964
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

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

$100K$50K$0-$50KRevenue 2012: $42,408Expenses 2012: $22,270Net Income 2012: $20,1382012Revenue 2013: $40,216Expenses 2013: $31,635Net Income 2013: $8,5812013Revenue 2014: $31,159Expenses 2014: $42,988Net Income 2014: -$11,8292014Revenue 2015: $24,030Expenses 2015: $23,907Net Income 2015: $1232015Revenue 2016: $32,175Expenses 2016: $22,080Net Income 2016: $10,0952016Revenue 2017: $32,450Expenses 2017: $27,106Net Income 2017: $5,3442017Revenue 2018: $38,706Expenses 2018: $36,479Net Income 2018: $2,2272018Revenue 2019: $25,860Expenses 2019: $39,941Net Income 2019: -$14,0812019Revenue 2020: $13,612Expenses 2020: $52,530Net Income 2020: -$38,9182020Revenue 2021: $16,730Expenses 2021: $27,247Net Income 2021: -$10,5172021Revenue 2022: $24,137Expenses 2022: $26,346Net Income 2022: -$2,2092022Revenue 2023: $20,876Expenses 2023: $35,686Net Income 2023: -$14,8102023Revenue 2024: $25,510Expenses 2024: $21,240Net Income 2024: $4,2702024Revenue 2025: $30,811Expenses 2025: $37,196Net Income 2025: -$6,3852025

Highlighted filing

2025

Revenue$30,811
Expenses$37,196
Net Income-$6,385
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$175,964
Liabilities
$0
Net assets
$175,964
Revenue
$30,811
Expenses
$37,196
Net income
-$6,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.31$0.37$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.00$1.75$0.26$0.21$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$0.21$0.36$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.24$0.26$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.00$1.92$0.17$0.27$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.14$0.53$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.00$2.07$0.26$0.40$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$0.39$0.36$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$2.18$0.32$0.27$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.13$2.13$0.32$0.22$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.24$0.24$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.31$0.43$0.12
2013Summary only. Only limited summary data is available for this year.$2.15$0.00$0.40$0.32$0.09
2012Summary only. Only limited summary data is available for this year.$2.06$0.00$0.42$0.22$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jun 19, 2025
Return Version
2024v5.1
Gross Receipts
$30,811
Mission and Program Overview

Mission

Provide educational benefits to member schools, staff and students. Monitor relevant legislation related to cosmetology school industry.

Provide educational benefits to member schools, staff, and students. Monitor relevent legislation related to cosmetology school industry.

Program Services

DescriptionGrantsExpenses
LEGISLATIVE-ONGOING UPDATES AS TO LEGISLATION WHICH AFFECTS COSMETOLOGY SCHOOLS, BENEFITS FOR 13 SCHOOLS.$0$0
PUBLIC RELATIONS-ADVERTISING AND PROMOTION ON BEHALF OF COSMETOLOGY SCHOOLS, BENEFITS FOR 13 SCHOOLS.$0$0
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANDREW OSWALDPresidentPT$500-$500
CHRIS FIEGENLegislative ChairPT$200-$200
MICHELLE DUNCANVice President-$0--
CHRIS FIEGENSecretary-$0--
AIMEE SOSAAssoc. Director-$0--
THREASE HARMSExecutive DirectorPT$0--
JUSTIN LATHAMTreasurerPT$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$35,932
Current Year Nondeductible Lobbying and Political Cost$8,000
Filing and Contact Details

Filer

Filer Name
Iowa Barbers and Cosmetology
EIN
42-1211717
Phone
5152789939
Address
3305 70TH STREET, DES MOINES, IA 50322

Signing Officer

Name
Andrew Oswald
Title
President
Phone
5152789939
Signed
2025-06-19
Discuss with paid preparer
Yes

Preparer

Firm
Flynn Sweeney LLC
Address
PO BOX 12177, DES MOINES, IA 50312
Preparer
John Sweeney
Phone
5159744257
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: investment income. Amount: 9,428.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: continuing education. Amount: 2,500. Description: government relations. Amount: 31,000. Total to form 990-ez, line 16: 33,500.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized gain/loss on investments. Amount: 7,445.”

Raw XML Appendix144 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THREASE HARMS
IRS990EZ/BooksInCareOfDetail/PhoneNum05154711954
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0974 73RD STREET STE 14
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WINDSOR HEIGHTS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050324
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0174904
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0175964
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-6385
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02982
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0174904
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0175964
IRS990EZ/GrossReceiptsAmt030811
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt09428
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt021383
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0174904
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0175964
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0174904
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0175964
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt07.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt47.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt57.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt67.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt6200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANDREW OSWALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHELLE DUNCAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHRIS FIEGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3AIMEE SOSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4THREASE HARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JUSTIN LATHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CHRIS FIEGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ASSOC. DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6LEGISLATIVE CHAIR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt07445
IRS990EZ/OtherExpensesTotalAmt033500
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE EDUCATIONAL BENEFITS TO MEMBER SCHOOLS, STAFF, AND STUDENTS. MONITOR RELEVENT LEGISLATION RELATED TO COSMETOLOGY SCHOOL INDUSTRY.
IRS990EZ/PrintingPublicationsPostageAmt014
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LEGISLATIVE-ONGOING UPDATES AS TO LEGISLATION WHICH AFFECTS COSMETOLOGY SCHOOLS, BENEFITS FOR 13 SCHOOLS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PUBLIC RELATIONS-ADVERTISING AND PROMOTION ON BEHALF OF COSMETOLOGY SCHOOLS, BENEFITS FOR 13 SCHOOLS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt0700
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd01
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt037196
IRS990EZ/TotalRevenueAmt030811
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleC/AggregateReportedDuesNtcAmt01825
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/CarriedOverAmt019303
IRS990ScheduleC/DuesAssessmentsAmt021128
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt027932
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt08000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt035932
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 9,428.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: CONTINUING EDUCATION. AMOUNT: 2,500. DESCRIPTION: GOVERNMENT RELATIONS. AMOUNT: 31,000. TOTAL TO FORM 990-EZ, LINE 16: 33,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: UNREALIZED GAIN/LOSS ON INVESTMENTS. AMOUNT: 7,445.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW OSWALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05152789939
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA BARBERS AND COSMETOLOGY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOLS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0421211717
ReturnHeader/Filer/PhoneNum05152789939
ReturnHeader/Filer/USAddress/AddressLine1Txt03305 70TH STREET
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050322
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271707151
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLYNN SWEENEY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 12177
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050312
ReturnHeader/PreparerPersonGrp/PhoneNum05159744257
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN SWEENEY
ReturnHeader/ReturnTs02025-06-23T11:01:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • <$500k nonprofits