Civic Intelligence

Iowa Primary Care Association Inc

EIN 42-1311646 • 501(c)3 • Des Moines, IA

Profile

Enhancing community health centers' capacity to care.

500 SW 7TH STREET Suite 300Des Moines, IA 50309

www.iowapca.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.43x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.20x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

43rd percentile

1.8%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$250,338

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

54th percentile

5.4%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-3.1%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,668,852

Up $187,376 (+5.4%) from 2023

Liabilities

Up

$1,593,417

Up $39,985 (+2.6%) from 2023

Net Assets

Up

$2,075,435

Up $147,391 (+7.6%) from 2023

Revenue

Down

$7,987,414

Down $257,716 (-3.1%) from 2023

Expenses

Down

$7,840,023

Down $188,125 (-2.3%) from 2023

Net Income

Down

$147,391

Down $69,591 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $810,172Liabilities 2011: $489,658Net Assets 2011: $320,5142011Assets 2012: $423,067Liabilities 2012: $193,372Net Assets 2012: $229,6952012Assets 2013: $847,169Liabilities 2013: $582,270Net Assets 2013: $264,8992013Assets 2014: $1,241,523Liabilities 2014: $969,068Net Assets 2014: $272,4552014Assets 2015: $934,774Liabilities 2015: $649,575Net Assets 2015: $285,1992015Assets 2016: $772,008Liabilities 2016: $469,421Net Assets 2016: $302,5872016Assets 2017: $922,984Liabilities 2017: $617,026Net Assets 2017: $305,9582017Assets 2018: $776,548Liabilities 2018: $330,432Net Assets 2018: $446,1162018Assets 2019: $1,047,206Liabilities 2019: $475,084Net Assets 2019: $572,1222019Assets 2020: $2,482,899Liabilities 2020: $1,769,856Net Assets 2020: $713,0432020Assets 2021: $2,655,942Liabilities 2021: $1,137,947Net Assets 2021: $1,517,9952021Assets 2022: $3,027,786Liabilities 2022: $1,316,724Net Assets 2022: $1,711,0622022Assets 2023: $3,481,476Liabilities 2023: $1,553,432Net Assets 2023: $1,928,0442023Assets 2024: $3,668,852Liabilities 2024: $1,593,417Net Assets 2024: $2,075,4352024

Highlighted filing

2024

Assets$3,668,852
Liabilities$1,593,417
Net Assets$2,075,435

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $3,311,122Expenses 2011: $3,275,276Net Income 2011: $35,8462011Revenue 2012: $3,052,770Expenses 2012: $3,143,589Net Income 2012: -$90,8192012Expenses 2013: $3,452,8202013Revenue 2014: $4,082,616Expenses 2014: $4,075,060Net Income 2014: $7,5562014Revenue 2015: $5,377,077Expenses 2015: $5,364,333Net Income 2015: $12,7442015Revenue 2016: $4,217,362Expenses 2016: $4,199,974Net Income 2016: $17,3882016Revenue 2017: $4,229,801Expenses 2017: $4,226,430Net Income 2017: $3,3712017Revenue 2018: $3,568,642Expenses 2018: $3,478,760Net Income 2018: $89,8822018Revenue 2019: $4,141,808Expenses 2019: $4,015,802Net Income 2019: $126,0062019Revenue 2020: $4,844,356Expenses 2020: $4,703,435Net Income 2020: $140,9212020Revenue 2021: $6,770,921Expenses 2021: $5,965,969Net Income 2021: $804,9522021Revenue 2022: $7,371,529Expenses 2022: $7,178,462Net Income 2022: $193,0672022Revenue 2023: $8,245,130Expenses 2023: $8,028,148Net Income 2023: $216,9822023Revenue 2024: $7,987,414Expenses 2024: $7,840,023Net Income 2024: $147,3912024

Highlighted filing

2024

Revenue$7,987,414
Expenses$7,840,023
Net Income$147,391

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.67$1.59$2.08$7.99$7.84$0.15
2023Detailed filing. Detailed filing data is available for this year.$3.48$1.55$1.93$8.25$8.03$0.22
2022Detailed filing. Detailed filing data is available for this year.$3.03$1.32$1.71$7.37$7.18$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.66$1.14$1.52$6.77$5.97$0.80
2020Detailed filing. Detailed filing data is available for this year.$2.48$1.77$0.71$4.84$4.70$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.48$0.57$4.14$4.02$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.33$0.45$3.57$3.48$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.62$0.31$4.23$4.23$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.47$0.30$4.22$4.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.65$0.29$5.38$5.36$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.97$0.27$4.08$4.08$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.58$0.26$3.45
2012Summary only. Only limited summary data is available for this year.$0.42$0.19$0.23$3.05$3.14$0.09
2011Summary only. Only limited summary data is available for this year.$0.81$0.49$0.32$3.31$3.28$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$7,987,414
Mission and Program Overview

Mission

Enhancing community health centers' capacity to care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$753,431$1,147,769▲ $394,338
Investments Other Securities$705,094$752,502▲ $47,408
Pledges and Grants Receivable$547,316$530,246▼ $17,070
Land, Buildings, and Equipment, Net$419,976$362,338▼ $57,638
Prepaid Expenses and Deferred Charges$110,816$102,235▼ $8,581
Cash and Non-Interest-Bearing Accounts$93,685$44,566▼ $49,119
Accounts Receivable$24,596$35,827▲ $11,231
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$3,481,476$3,668,852▲ $187,376
Other Assets Total$826,562$693,369▼ $133,193
Liabilities
Accounts Payable and Accrued Expenses$852,273$989,080▲ $136,807
Other Liabilities$570,106$453,608▼ $116,498
Deferred Revenue$131,053$150,729▲ $19,676
Total Liabilities$1,553,432$1,593,417▲ $39,985
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,928,044$2,075,435▲ $147,391
Total Net Assets Fund Balance$1,928,044$2,075,435▲ $147,391
Total Liabilities and Net Assets / Fund Balance$3,481,476$3,668,852▲ $187,376

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$204,236$216,154$420,390
Leasehold Improvements$158,102$171,399$329,501
Other Assets Org$314,171--
Other Securities$752,502--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aaron ToddChief Executive OfficerPT$148,465$16,759$165,224
Rachel AshmanSR Director of TransformationPT$114,830$34,507$149,337
Tami NelsonChief Financial OfficerPT$116,104$22,687$138,791
Kyle PedersenDirector of Healthcare App-$6,944$126,395$133,339
Sarah DixonSR Director Partnerships & DevPT$109,846$18,953$128,799
Michaela HolmesClinical Informatics ConsultantFT$109,586$14,198$123,784
Kelly HannanChief Operating OfficerPT$108,257$13,643$121,900
Elizabeth RicheySR Director of Data & TechPT$64,634$7,663$72,297

Board Members and Trustees

NameTitle
Mari Kaptain-DahlenChair End / Board Member Beg 10/23
Tom BowmanSecretary End / Vice Chair Beg 10/23
Daniel ZinnelVice Chair End / Chair Beg 10/23
Antonio FloresBoard Member
Chris KempBoard Member
Emily TuschenBoard Member
Gary CollinsBoard Member
Joe LockBoard Member
Kelly HuntsmanBoard Member
Renae KruckenbergBoard Member
Rich GehrigBoard Member
Jacquie PeregoyBoard Member Beg 01/24
Klye AhlenstorfBoard Member Beg 01/24
Danielle O'Brien-DayEx-Officio Board Member
Lucas LemburgEx-Officio Board Member
Ursula LivermoreEx-Officio Board Member
Samantha CannonSecretary 10/23 - 01/24
Joy AlexanderTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Amperage LLCCommunity Awareness Campaign6711 CHANCELLOR DRIVE, Cedar Falls, IA 50613$400,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,555,028
Program Service Revenue
$4,370,141
Investment Income
$14,837
Other Revenue
$47,408
All Other Contributions
$1,029,479
Change in Net Assets
$147,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,987,414
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$7,987,414
Total Revenue per Form 990
$7,987,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,552,322
Other Expenses$1,608,016
Grants and Similar Amounts Paid$679,685
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,155,968$49,820-$4,205,788
Fees for Services Other$711,289$9,301$0$720,590
Grants to Domestic Orgs$679,685--$679,685
Current Officers, Directors, Trustees, and Key Employees$425,915--$425,915
Other Employee Benefits$381,125$905-$382,030
Payroll Taxes$335,980$7,815-$343,795
Conferences and Meetings$201,367$23,574-$224,941
Pension Plan Contributions$189,737$5,057-$194,794
Depreciation Depletion-$107,878-$107,878
Office Expenses$76,826$22,053-$98,879
Travel$73,819$11,346-$85,165
Fees for Services Lobbying$72,000--$72,000
Advertising$54,436$1,494-$55,930
Fees for Services Accounting$52,618--$52,618
Information Technology$48,494$2,491-$50,985
Occupancy$25,865--$25,865
Insurance$22,896--$22,896
Fees for Services Management$3,944$7,788-$11,732
Fees for Services Legal$8,555$22-$8,577
Other Expenses$873$3,210-$873
Interest$116--$116
Total Functional Expenses$7,587,269$252,754$0$7,840,023

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,840,023
Total Expenses per Audited Statements$7,840,023
Total Expenses per Form 990$7,840,023
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Primary Health Care IncDes Moines, IA501 (c) (3)Colorectal Cancer, Cardiovascular, Routine Screening, MNOHI, Molina Foundation, Molina Healthcare$96,872
Community Health Centers of Southeastern IowaWest Burlington, IA501 (c) (3)Breast/Cervical Cancer, Colorectal Cancer, Cardiovascular, Routine Screening, MNOHI, Molina Foundation, Molina Healthcare$92,223
River Hills Community Health CenterOttumwa, IA501 (c) (3)Colorectal Cancer, MNOHI, Molina Foundation, Molina Healthcare$73,464
Community Health Care IncDavenport, IA501 (c) (3)Colorectal Cancer, Routine Screening, Molina Foundation, Molina Healthcare$70,969
Eastern Iowa Health CenterCedar Rapids, IA501 (c) (3)Colorectal Cancer, Routine Screening, MNOHI, Molina Foundation, Molina Healthcare$67,572
Promise Community Health CenterSioux Center, IA501 (c) (3)Colorectal Cancer, Routine Screening, MNOHI, Molina Foundation, Molina Healthcare$57,913
Crescent Community Health CenterDubuque, IA501 (c) (3)Colorectal Cancer, Routine Screening, MNOHI, Molina Foundation, Molina Healthcare$50,633
All Care Health CenterCouncil Bluffs, IA501 (c) (3)Colorectal Cancer, Routine Screening, Molina Foundation$46,936
Community Health Center of Fort DodgeFort Dodge, IA501 (c) (3)Colorectal Cancer, Cardiovascular, Routine Screening, MNOHI, Molina Foundation, Molina Healthcare$37,147
Peoples Community Health Clinic IncWaterloo, IA501 (c) (3)Routine Screening, MNOHI, Molina Foundation, Molina Healthcare$24,796
Infinity HealthLeon, IA501 (c) (3)Colorectal Cancer, Molina Foundation, Molina Healthcare$24,559
Siouxland Community Health CenterSioux City, IA501 (c) (3)MNOHI, Molina Foundation, Molina Healthcare$23,214
Proteus IncDes Moines, IA501 (c) (3)Routine Screening, Molina Foundation, Molina Healthcare$12,132
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
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
ROU Lease Liability$453,608
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
No
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, Line 6 & 7A - Classes of Members and Their Rights

The organization has members who pay a fee to belong to the association: directing members, affiliate members and associate members. -directing members are 14 federally funded community health centers located in the state of iowa. As directing members, these organizations and their successors would be entitled to elect the board of directors of the organization. -affiliate members include one representative from the clinical component of the organization and any association or state department interested in primary care. Affiliate members or representatives of these organizations are invited to attend and participate in all meetings of the association. But, these representatives would not have voting privileges on matters brought before the association. -associate members include health clinics or individual professionals engaged or interested in primary health care. These representatives would not have voting privileges on matters brought before the association. -each member is entitled to be represented by one individual at all board meetings of the association. Each member shall select its own representative by whatever method it deems appropriate. Each member shall submit to the secretary the name and mailing address of the representative on or before december 31 of each year or within 30 days of representative.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The form 990 is prepared by an independent accounting firm based on the audited financial statements and information provided by the accounting department of the organization. Prior to being filed, a draft of the form 990 is reviewed by management and the board finance committee. The public disclosure copy is then provided to the full board for review.

Form 990, Part VI, Line 12C Conflict of interest policy

Per the iowa primary care association conflict of interest policy, the iowa pca requires that all employees, agents, officers, and members of the board of directors and candidates for board membership disclose in writing (and update at least annually) all business, civic, community, board, committee, and family relationships which might potentially create a conflict of interest and where applicable, provide a statement suggesting how such conflict could be avoided or mitigated. To comply with this policy, the iowa primary care association gathers full conflict of interest questionnaires annually from key employees and board members.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The executive committee of the board of directors of iowa primary care association last reviewed the compensation of the ceo in july 2023 using salary information compiled by the national association of community health centers (nachc). The ceo's salary is paid by iowa primary care association and is allocated to in concertcare based on actual work performed. The board chair retains a file documenting the compensation review process.

Form 990, Part VI, Line 19 Required documents available to the public

The organization's governing documents, conflict of interest policy, and financial statements are made available at the organization offices or upon request.

Filing and Contact Details

Filer

Filer Name
Iowa Primary Care Association Inc
EIN
42-1311646
Phone
5153488061
Address
500 SW 7TH STREET Suite 300, DES MOINES, IA 50309

Signing Officer

Name
Aaron Todd
Title
CEO
Phone
5153488061
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
53
Volunteers
17

Preparer

Firm
Forvis Mazars LLP
Address
910 E St Louis 200 PO Box 1190, Springfield, MO 65806-2523
Preparer
Kayla Bell
Phone
4178658701
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 2,737,917 including grants of $ 540,403)(Revenue $ 349,365) IN ADDITION TO THE THREE LARGEST PROGRAMS, IOWA PRIMARY CARE ASSOCIATION PROVIDES OTHER TECHNICAL ASSISTANCE TO COMMUNITY HEALTH CENTERS AND MIGRANT HEALTH PROGRAMS IN IOWA IN THE AREAS OF ADVOCACY AND POLICY, PROVIDER RECRUITMENT AND WORKFORCE DEVELOPMENT, HEALTH INFORMATION TECHNOLOGY, EXPANSION OF ORAL HEALTH SERVICES TO THE UNDERSERVED AND QUALITY AND PERFORMANCE IMPROVEMENT. IN ADDITION TO THE SERVICES PROVIDED TO COMMUNITY HEALTH CENTERS AND MIGRANT HEALTH PROGRAMS IN IOWA DESCRIBED PREVIOUSLY, IOWA PRIMARY CARE ASSOCIATION PROVIDES TECHNICAL, ADMINISTRATIVE AND/OR PROGRAMMATIC ASSISTANCE TO THE UNIVERSITY OF IOWA AND THE IOWA ASSOCIATION OF RURAL HEALTH CLINICS.

Form 990, Part V, Line 2A AND PART IX, LINES 5, 7, 8, 9, & 10 - COMMON PAYMASTER

Iowa primary care association contracts with focus onesource, a professional employer organization, to file all employee payroll taxes and w-3 filings. The salary expenses, payroll taxes, pension expenses, and employee benefits listed on part ix are paid by iowa primary care association and allocated to in concertcare and iowa health centers for accountability-west, llc for the employees that are working on their respective programs. These expenses are reimbursed by in concertcare and iowa health centers for accountability-west, llc to iowa primary care association as part of the management agreement referenced in part iii, line 4a.

Financial Statement Notes

Schedule D, Part X, Line 2 Uncertain Tax Positions

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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