{"success":true,"data":{"_id":421059477,"filings":[{"Organization":{"value":null,"Person":["CLINT SPURRIER","ED BULL","BRENNA BIRD","TINA METH FARRINGTON","MICHAEL WALTON","JERRY VANDER SANDEN","JANET LYNESS","TODD HOLMES","JOHN WERDEN","MATTHEW WILBER","DARIN RAYMOND","JOHN P SARCONE","BRANDON SHELTON","SHEAN FLETCHALL","KELLY KAUFMAN","JESSICA REYNOLDS"],"Title":["PRESIDENT","PRESIDENT - ELECT","VICE PRESIDENT","SECRETARY TREASURER","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","DIRECTOR-AT-LARGE","ASSOCIATE DIRECTOR","ASSOCIATE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2020,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JESSICA REYNOLDS","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":185745,"Contributions":{"value":78334,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":78334,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":106624,"Total revenue":106624,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1021,"Investment income total":1021,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-234,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-234,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":197074,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":197074,"Management services":0,"Legal":0,"Accounting":3010,"Lobbying services":45000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":251,"Information technology":1087,"Royalties":0,"Occupancy":0,"Travel":900,"Conferences and meetings":74195,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4367,"Insurance":1016,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":66700,"SALARY ASSISTANCE":64893,"COMMITTEES":1036,"BAD DEBT":541,"MISCELLANEOUS":230},"All other expenses":48},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":292203,"Non-interest bearing cash":154660,"Savings and temp cash investments":98520,"Pledges and grants receivable":0,"Accounts receivable":33103,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":407,"Prepaid expenses deferred charges":0,"Land, building, equipment":5513,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":78334,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":78334,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":213869,"Net assets without donor restriction":213869,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.060992220517375975,"percentile":0.2692277200118451},"Liabilities to Assets Ratio":{"score":0.2680807520798897,"percentile":0.21588782481445612},"Operating Reserve Ratio":{"score":1.482707003460629,"percentile":0.5351346807028492},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.06987210679077273,"percentile":0.18385397375198462},"Asset Growth":{"score":0.07485370457546568,"percentile":0.6131115975066915},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47115236457179993,"percentile":0.25493427203476215}},"source_xml":"202240469349302024_public.xml"},{"Organization":{"value":null,"Person":["ED BULL","BRENNA BIRD","TINA METH FARRINGTON","TIM MEALS","MICHAEL WALTON","CLINT SPURRIER","JANET LYNESS","TODD HOLMES","JOHN WERDEN","MATTHEW WILBER","DARIN RAYMOND","JOHN P SARCONE","CHUCK SINNARD","KRISTEN FORMANEK","KELLY KAUFMAN","JESSICA REYNOLDS"],"Title":["PRESIDENT","PRESIDENT - ELECT","VICE PRESIDENT","SECRETARY TREASURER","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","DIRECTOR-AT-LARGE","ASSOCIATE DIRECTOR","ASSOCIATE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2021,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JESSICA REYNOLDS","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":217032,"Contributions":{"value":78334,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":78334,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":138597,"Total revenue":138597,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":247,"Investment income total":247,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-146,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-146,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":211941,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":211941,"Management services":0,"Legal":0,"Accounting":4504,"Lobbying services":45000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":633,"Information technology":776,"Royalties":0,"Occupancy":0,"Travel":1573,"Conferences and meetings":75115,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4221,"Insurance":1088,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":77777,"SALARY ASSISTANCE":69871,"BOARD OF DIRECTORS":4523,"COMMITTEES":2613,"DAY AT THE CAPITOL":770},"All other expenses":754},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":300063,"Non-interest bearing cash":148255,"Savings and temp cash investments":98768,"Pledges and grants receivable":0,"Accounts receivable":51530,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":217,"Prepaid expenses deferred charges":0,"Land, building, equipment":1293,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":81103,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":81103,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":218960,"Net assets without donor restriction":218960,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.023457370341700763,"percentile":0.46127064762133413},"Liabilities to Assets Ratio":{"score":0.2702865731529712,"percentile":0.21485707098763915},"Operating Reserve Ratio":{"score":1.4157855252169236,"percentile":0.5221747689439862},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.03715827624042881,"percentile":0.24871922149048212},"Asset Growth":{"score":0.056560609004108475,"percentile":0.5514029696422058},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5114332902891264,"percentile":0.3509505171903832}},"source_xml":"202340489349300624_public.xml"},{"Organization":{"value":null,"Person":["ALAN OSTERGREN","MICHAEL WALTON","JERRY VANDER SANDEN","JON MARTIN","JANET LYNESS","TODD HOLMES","JOHN WERDEN","MATTHEW WILBER","DARIN RAYMOND","WAYNE REISETTER","PAUL GOLDSMITH","JOHN P SARCONE","TIMOTHY KENYON","JENNIFER MILLER","BRENDAN GREINER","ED BULL","CHUCK SINNARD","SHAYNE MAYER","CLINT SPURRIER"],"Title":["PAST PRESIDENT","PRESIDENT","PRESIDENT-ELECT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","ASSOCIATE DIRECTOR","DIRECTOR-AT-LARGE","ASSOCIATE DIRECTOR","VICE PRESIDENT","SECRETARY/TREASURER"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2017,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FERGUSON","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":236165,"Contributions":{"value":101434,"Other contributions":23100,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":78334,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":133895,"Total revenue":133895,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1117,"Investment income total":1117,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-281,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-281,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":204544,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":204544,"Management services":0,"Legal":0,"Accounting":5178,"Lobbying services":40000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":1105,"Information technology":780,"Royalties":0,"Occupancy":0,"Travel":1826,"Conferences and meetings":79134,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3219,"Insurance":982,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":71112,"SALARY ASSISTANCE":61443,"BOARD OF DIRECTORS":4722,"COMMITTEES":2827,"TRAINING EQUIPMENT":2120},"All other expenses":708},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":241100,"Non-interest bearing cash":94024,"Savings and temp cash investments":93665,"Pledges and grants receivable":0,"Accounts receivable":32995,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1220,"Prepaid expenses deferred charges":0,"Land, building, equipment":19196,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":78334,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":78334,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":162766,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":162766,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13389367603158808,"percentile":0.6764944272898227},"Liabilities to Assets Ratio":{"score":0.3249025300705102,"percentile":0.1916194306109306},"Operating Reserve Ratio":{"score":1.1787194931163956,"percentile":0.47042990271932006},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5881318115091944,"percentile":0.570491300366392}},"source_xml":"201833559349300718_public.xml"},{"Organization":{"value":null,"Person":["BRENT HEEREN","DARREN DRISCOLL","JORDAN GAFFNEY","BEN SMITH","TODD HOLMES","MATTHEW WILBER","DARIN RAYMOND","TIM MEALS","SARAH DELANTY","SUSAN NEHRING","IAN MCCONEGHEY"],"Title":["PRESIDENT","PRESIDENT - ELECT","VICE PRESIDENT","SECRETARY - TREASURER","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","DIRECTOR AT LARGE","ASSOCIATE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2024,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"IAN MCCONEGHEY","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":217615,"Contributions":{"value":81103,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":81103,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":132266,"Total revenue":132266,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4463,"Investment income total":4463,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-217,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-217,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":228821,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":228821,"Management services":0,"Legal":0,"Accounting":5787,"Lobbying services":45000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":1187,"Information technology":720,"Royalties":0,"Occupancy":0,"Travel":289,"Conferences and meetings":93376,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":944,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":79702,"SALARY ASSISTANCE":68597,"EQUIPMENT & SUPPLIES":4891,"BOARD OF DIRECTORS":3373,"COMMITTEES":2841},"All other expenses":1316},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":299386,"Non-interest bearing cash":126647,"Savings and temp cash investments":107184,"Pledges and grants receivable":0,"Accounts receivable":65555,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":81103,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":81103,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":218283,"Net assets without donor restriction":218283,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05149461204420651,"percentile":0.2829948729069091},"Liabilities to Assets Ratio":{"score":0.2708977707708443,"percentile":0.2145631258879805},"Operating Reserve Ratio":{"score":1.308385156956748,"percentile":0.4999404841177473},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.002807321774180862,"percentile":0.3575255518777239},"Asset Growth":{"score":0.02944216846990915,"percentile":0.443661551289143},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4786995007022832,"percentile":0.27136461347060814}},"source_xml":"202600479349301735_public.xml"},{"Organization":{"value":null,"Person":["TINA METH FARRINGTON","TIM MEALS","CLINT SPURRIER","TODD HOLMES","JOHN WERDEN","MATTHEW WILBER","DARIN RAYMOND","BRENT HEEREN","KRISTEN FORMANEK","SUSAN NEHRING","JESSICA REYNOLDS"],"Title":["PRESIDENT","PRESIDENT - ELECT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","DIRECTOR-AT-LARGE","ASSOCIATE DIRECTOR","ASSOCIATE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2022,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JESSICA REYNOLDS","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":249375,"Contributions":{"value":81103,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":81103,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":166958,"Total revenue":166958,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1314,"Investment income total":1314,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":243010,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":243010,"Management services":0,"Legal":0,"Accounting":4836,"Lobbying services":45000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":815,"Information technology":665,"Royalties":0,"Occupancy":0,"Travel":6115,"Conferences and meetings":108014,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1293,"Insurance":1088,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":74203,"SALARY ASSISTANCE":66909,"COMMITTEES":3401,"BOARD OF DIRECTORS":3357,"BAD DEBT":536},"All other expenses":481},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":306428,"Non-interest bearing cash":151563,"Savings and temp cash investments":99795,"Pledges and grants receivable":0,"Accounts receivable":54853,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":217,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":81103,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":81103,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":225325,"Net assets without donor restriction":225325,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.025523809523809525,"percentile":0.466594819021175},"Liabilities to Assets Ratio":{"score":0.2646722884331719,"percentile":0.2174704170374267},"Operating Reserve Ratio":{"score":1.260968684416279,"percentile":0.48951580747895374},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0013232772989189962,"percentile":0.3636627059751373},"Asset Growth":{"score":0.046162389947637064,"percentile":0.5118327858345807},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5201177096325997,"percentile":0.3737917675506056}},"source_xml":"202420449349300627_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL WALTON","JERRY VANDER SANDEN","JON MARTIN","JANET LYNESS","TODD HOLMES","JOHN WERDEN","MATTHEW WILBER","DARIN RAYMOND","WAYNE REISETTER","JOHN P SARCONE","TIMOTHY KENYON","JENNIFER MILLER","SHEAN FLETCHALL","MATTHEW SCHULTZ","ERICA CLARK","SHAYNE MAYER","CLINT SPURRIER","ED BULL"],"Title":["PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","ASSOCIATE DIRECTOR","DIRECTOR-AT-LARGE","ASSOCIATE DIRECTOR","PRESIDENT","PRESIDENT - ELECT","SECRETARY/TREASURER"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2019,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JESSICA REYNOLDS","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":226796,"Contributions":{"value":78334,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":78334,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":146033,"Total revenue":146033,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2397,"Investment income total":2397,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":32,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":32,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":176176,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":176176,"Management services":0,"Legal":0,"Accounting":4098,"Lobbying services":45000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":410,"Information technology":1371,"Royalties":0,"Occupancy":0,"Travel":136,"Conferences and meetings":55916,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4658,"Insurance":1042,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":62525,"SALARY ASSISTANCE":55456,"BOARD OF DIRECTORS":3820,"COMMITTEES":2440,"BAD DEBT":809},"All other expenses":520},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":303532,"Non-interest bearing cash":135425,"Savings and temp cash investments":97529,"Pledges and grants receivable":0,"Accounts receivable":59442,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1256,"Prepaid expenses deferred charges":0,"Land, building, equipment":9880,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":78334,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":78334,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":225198,"Net assets without donor restriction":225198,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.22319617629940564,"percentile":0.7783423370471148},"Liabilities to Assets Ratio":{"score":0.258074931143998,"percentile":0.22053912194194678},"Operating Reserve Ratio":{"score":1.7228907456180182,"percentile":0.5764083892940931},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.020314867068333468,"percentile":0.2954451347494618},"Asset Growth":{"score":0.1174204808762902,"percentile":0.7227154555014863},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5952469360661534,"percentile":0.5915006910470658}},"source_xml":"202110629349300331_public.xml"},{"Organization":{"value":null,"Person":["TIM MEALS","BRENT HEEREN","DARREN DRISCOLL","JORDAN GAFFNEY","CLINT SPURRIER","TODD HOLMES","JOHN WERDEN","MATTHEW WILBER","DARIN RAYMOND","NATHAN LEIN","SUSAN NEHRING","RONALD FORSELL","JESSICA REYNOLDS"],"Title":["PRESIDENT","PRESIDENT - ELECT","VICE PRESIDENT","SECRETARY - TREASURER","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","DIRECTOR AT LARGE","ASSOCIATE DIRECTOR","ASSOCIATE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2023,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"IAN MCCONEGHEY","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":224459,"Contributions":{"value":81103,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":81103,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":139356,"Total revenue":139356,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4000,"Investment income total":4000,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":220295,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":220295,"Management services":0,"Legal":0,"Accounting":4881,"Lobbying services":45000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":428,"Information technology":590,"Royalties":0,"Occupancy":0,"Travel":1556,"Conferences and meetings":84337,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1088,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":81315,"SALARY ASSISTANCE":75482,"BOARD OF DIRECTORS":3115,"COMMITTEES":2132,"BAD DEBT":586},"All other expenses":600},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":310592,"Non-interest bearing cash":136709,"Savings and temp cash investments":103234,"Pledges and grants receivable":0,"Accounts receivable":70432,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":217,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":81103,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":81103,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":229489,"Net assets without donor restriction":229489,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018551272169973137,"percentile":0.44848358737141764},"Liabilities to Assets Ratio":{"score":0.26112391819493097,"percentile":0.21913105322065507},"Operating Reserve Ratio":{"score":1.4098912821443972,"percentile":0.521005266700874},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0006022079896964731,"percentile":0.3666894279744592},"Asset Growth":{"score":0.03887212668736266,"percentile":0.4827183936871623},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5170873605330913,"percentile":0.3656599904447319}},"source_xml":"202423119349303647_public.xml"},{"Organization":{"value":null,"Person":["ALAN OSTERGREN","MICHAEL WALTON","JERRY VANDER SANDEN","JON MARTIN","JANET LYNESS","TODD HOLMES","JOHN WERDEN","MATTHEW WILBER","DARIN RAYMOND","WAYNE REISETTER","JOHN P SARCONE","TIMOTHY KENYON","JENNIFER MILLER","BRAD WALZ","MATTHEW SCHULTZ","ERICA CLARK","SHAYNE MAYER","CLINT SPURRIER","JESSICA REYNOLDS"],"Title":["PAST PRESIDENT","PAST PRESIDENT","PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","ASSOCIATE DIRECTOR","DIRECTOR-AT-LARGE","ASSOCIATE DIRECTOR","PRESIDENT - ELECT","VICE PRESIDENT","SECRETARY/TREASURER"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2018,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FERGUSON","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":228823,"Contributions":{"value":78334,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":78334,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":148215,"Total revenue":148215,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2363,"Investment income total":2363,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-89,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-89,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":217011,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":217011,"Management services":0,"Legal":0,"Accounting":4961,"Lobbying services":40000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":543,"Information technology":1135,"Royalties":0,"Occupancy":0,"Travel":1235,"Conferences and meetings":98101,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4658,"Insurance":982,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":63790,"SALARY ASSISTANCE":53508,"BOARD OF DIRECTORS":5266,"COMMITTEES":3328,"EQUIPMENT":1688},"All other expenses":1106},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":252912,"Non-interest bearing cash":112451,"Savings and temp cash investments":95562,"Pledges and grants receivable":0,"Accounts receivable":29398,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":963,"Prepaid expenses deferred charges":0,"Land, building, equipment":14538,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":78334,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":78334,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":174578,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":174578,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05162068498358994,"percentile":0.5285882773256616},"Liabilities to Assets Ratio":{"score":0.3097282849370532,"percentile":0.1977465984304356},"Operating Reserve Ratio":{"score":1.1654340102575445,"percentile":0.4671847209291187},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5525804837782928,"percentile":0.46494058555114676}},"source_xml":"201933539349300508_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BRENT HEEREN","DARREN DRISCOLL","JORDAN GAFFNEY","BEN SMITH","TODD HOLMES","MATTHEW WILBER","DARIN RAYMOND","TIM MEALS","SARAH DELANTY","SUSAN NEHRING","IAN MCCONEGHEY"],"Title":["PRESIDENT","PRESIDENT - ELECT","VICE PRESIDENT","SECRETARY - TREASURER","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","PAST PRESIDENT","DIRECTOR AT LARGE","ASSOCIATE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,0.3,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education and training of county prosecutors in iowa.","year":2024,"name":"IOWA COUNTY ATTORNEYS ASSOCIATION INC","phone":5152815428,"website":"IOWA-ICAA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"IAN MCCONEGHEY","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1305 E WALNUT ST 2ND FLOOR, DES MOINES, IA, 50319, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50319},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":217615,"Contributions":{"value":81103,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":81103,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":132266,"Total revenue":132266,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4463,"Investment income total":4463,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-217,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-217,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":228821,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":228821,"Management services":0,"Legal":0,"Accounting":5787,"Lobbying services":45000,"Investment management fees":0,"Other services":0,"Advertising":500,"Office expenses":1187,"Information technology":720,"Royalties":0,"Occupancy":0,"Travel":289,"Conferences and meetings":93376,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":944,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":79702,"SALARY ASSISTANCE":68597,"EQUIPMENT & SUPPLIES":4891,"BOARD OF DIRECTORS":3373,"COMMITTEES":2841},"All other expenses":1316},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":299386,"Non-interest bearing cash":126647,"Savings and temp cash investments":107184,"Pledges and grants receivable":0,"Accounts receivable":65555,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":81103,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":81103,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":218283,"Net assets without donor restriction":218283,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05149461204420651,"percentile":0.2829948729069091},"Liabilities to Assets Ratio":{"score":0.2708977707708443,"percentile":0.2145631258879805},"Operating Reserve Ratio":{"score":1.308385156956748,"percentile":0.4999404841177473},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.002807321774180862,"percentile":0.3575255518777239},"Asset Growth":{"score":0.02944216846990915,"percentile":0.443661551289143},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4786995007022832,"percentile":0.27136461347060814}},"source_xml":"202600479349301735_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}