{"success":true,"data":{"_id":421211717,"filings":[{"Organization":{"value":null,"Person":["ANDREW OSWALD","MICHELLE DUNCAN","DOUG VAN POLEN","PETE SCHNEIDER","THREASE HARMS","CHRIS FIEGEN","KEVIN RENTZ"],"Title":["VP","PRESIDENT","SECRETARY","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","LEGISLATIVE CHAIR","TREASURER"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[0,500,0,0,0,200,0],"Direct compensation":[0,500,0,0,0,200,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2021,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-05-01T00:00:00","tax_period_end":"2022-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":24137,"Contributions":{"value":19480,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":19480,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4657,"Investment income total":4657,"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":26346,"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":2461,"Fundraising professional":0,"Fees to independent contractors":2461},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":700,"Current officers":700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":23185,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":23185,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":167185,"Non-interest bearing cash":0,"Savings and temp cash investments":167185,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":167185,"Net assets without donor restriction":0,"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":-0.09151924431370924,"percentile":0.23202699830170265},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":6.34574508464283,"percentile":0.8405598817685169},"Officer Compensation Ratio":{"score":0.02656949821604798,"percentile":0.877929053643213},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.05884475778597415,"percentile":0.20270442412071502},"Asset Growth":{"score":-0.023653064060556242,"percentile":0.2336701499680248},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.447867132161516,"percentile":0.2070345411541476}},"source_xml":"202212149349200521_public.xml"},{"Organization":{"value":null,"Person":["ANDREW OSWALD","MICHELLE DUNCAN","JUSTIN LATHAM","JULIE WILKEN","THREASE HARMS","CHRIS FIEGEN","CHUCK FIEGEN"],"Title":["VP","PRESIDENT","SECRETARY","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","LEGISLATIVE CHAIR","TREASURER"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[0,500,0,0,8000,200,0],"Direct compensation":[0,500,0,0,8000,200,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2020,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-05-01T00:00:00","tax_period_end":"2021-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":16730,"Contributions":{"value":13535,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":13535,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3195,"Investment income total":3195,"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":27247,"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":2963,"Fundraising professional":0,"Fees to independent contractors":2963},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":8700,"Current officers":8700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":15584,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":15584,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":191886,"Non-interest bearing cash":0,"Savings and temp cash investments":191886,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":191886,"Net assets without donor restriction":0,"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":-0.6286312014345488,"percentile":0.061299098636776524},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.042463390465005,"percentile":0.8538405123903174},"Officer Compensation Ratio":{"score":0.3193012074723823,"percentile":0.16998046931279234},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.07353117940761499,"percentile":0.17815412792974847},"Asset Growth":{"score":-0.016294666855665108,"percentile":0.2583688527646561},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3642073086127275,"percentile":0.06943028164042635}},"source_xml":"202230389349200423_public.xml"},{"Organization":{"value":null,"Person":["CHRIS FIEGEN","LORI GREINER","LINDA RING","MARY LOKKEN","PETER SCHNEIDER","THREASE HARMS","LINDSEY BUCKLEY","CHUCK FIEGEN"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY/TREASURER","DIRECTOR","ASSOCIATE DIRECTOR","EXECUTIVE DIR. (TERM BEGAN 1/1)","EXECUTIVE DIR. (TERM ENDED 12/31)","LEGISLATIVE CHAIR"],"Hours":[7.5,1.0,1.0,1.0,1.0,15.0,15.0,7.5],"Total Compensation":[500,0,0,0,0,1056,2600,200],"Direct compensation":[500,0,0,0,0,1056,2600,200],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff and students. monitor relevant legislation related to cosmetology school industry.","year":2014,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-05-01T00:00:00","tax_period_end":"2015-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 503223203, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":503223203},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":24030,"Contributions":{"value":16665,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":16665,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5595,"Investment income total":5595,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1770,"Other total":1770,"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":23907,"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":1425,"Fundraising professional":0,"Fees to independent contractors":1425},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4356,"Current officers":4356,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":18126,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":242,"Itemized Expenses":17884,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":203286,"Non-interest bearing cash":0,"Savings and temp cash investments":203286,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":203286,"Net assets without donor restriction":0,"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":0.005118601747815231,"percentile":0.4109117388767433},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.503199899610992,"percentile":0.875550572433658},"Officer Compensation Ratio":{"score":0.18220604843769608,"percentile":0.3453942693378955},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5016644190901594,"percentile":0.3256706536279321}},"source_xml":"201513499349200111_public.xml"},{"Organization":{"value":null,"Person":["ANDREW OSWALD","MICHELLE DUNCAN","CHRIS FIEGEN","AIMEE SOSA","THREASE HARMS","JUSTIN LATHAM","CHRIS FIEGEN"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","TREASURER","LEGISLATIVE CHAIR"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[500,0,0,0,0,0,200],"Direct compensation":[500,0,0,0,0,0,200],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2024,"name":"IOWA BARBERS AND COSMETOLOGY SCHOOLS ASSOCIATION","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-05-01T00:00:00","tax_period_end":"2025-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":30811,"Contributions":{"value":21383,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":21383,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9428,"Investment income total":9428,"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":37196,"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":2982,"Fundraising professional":0,"Fees to independent contractors":2982},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":700,"Current officers":700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":33514,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":14,"Itemized Expenses":33500,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":175964,"Non-interest bearing cash":0,"Savings and temp cash investments":175964,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":175964,"Net assets without donor restriction":0,"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":-0.20723118366817045,"percentile":0.14782034854939563},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.73072373373481,"percentile":0.7974127870024589},"Officer Compensation Ratio":{"score":0.018819227873964943,"percentile":0.9184184783059924},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.025136113791288824,"percentile":0.28089581564292576},"Asset Growth":{"score":-0.023562047942218247,"percentile":0.23398219201548043},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4389726560740362,"percentile":0.18991485252229678}},"source_xml":"202521749349200427_public.xml"},{"Organization":{"value":null,"Person":["ANDREW OSWALD","MICHELLE DUNCAN","DOUG VAN POLEN","PETE SCHNEIDER","THREASE HARMS","KEVIN RENTZ","CHRIS FIEGEN"],"Title":["PRESIDENT","SECRETARY","VICE PRESIDENT","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","TREASURER","LEGISLATIVE CHAIR"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[500,0,0,0,0,0,200],"Direct compensation":[500,0,0,0,0,0,200],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2022,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2022-05-01T00:00:00","tax_period_end":"2023-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":20876,"Contributions":{"value":17361,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":17361,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3515,"Investment income total":3515,"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":35686,"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":2674,"Fundraising professional":0,"Fees to independent contractors":2674},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":700,"Current officers":700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":32312,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":32312,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":162331,"Non-interest bearing cash":0,"Savings and temp cash investments":162331,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":162331,"Net assets without donor restriction":0,"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":-0.7094270933128952,"percentile":0.05531113814455765},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.548870705598834,"percentile":0.7909408137286266},"Officer Compensation Ratio":{"score":0.019615535504119264,"percentile":0.9143326136103347},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.055623826382484254,"percentile":0.20876262755641262},"Asset Growth":{"score":-0.027785707152378596,"percentile":0.2200286136669931},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4103800431650695,"percentile":0.1385121899662486}},"source_xml":"202302849349200325_public.xml"},{"Organization":{"value":null,"Person":["LORI GREINER","MICHELLE DUNCAN","LINDA RING","PETER SCHNEIDER","THREASE HARMS","CHUCK FIEGEN"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY/TREASRER","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","LEGISLATIVE CHAIR"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5],"Total Compensation":[500,0,0,0,4475,200],"Direct compensation":[500,0,0,0,4475,200],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2017,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-05-01T00:00:00","tax_period_end":"2018-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":38706,"Contributions":{"value":20062,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":20062,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18644,"Investment income total":18644,"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":36479,"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":2955,"Fundraising professional":0,"Fees to independent contractors":2955},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":7211,"Current officers":7211,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":26313,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":758,"Itemized Expenses":25555,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":220846,"Non-interest bearing cash":0,"Savings and temp cash investments":220846,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":220846,"Net assets without donor restriction":0,"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":0.0575362992817651,"percentile":0.5414805003547206},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":6.05405849941062,"percentile":0.8341873374049338},"Officer Compensation Ratio":{"score":0.14186244140464377,"percentile":0.4315305094339715},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0741672975018925,"percentile":0.6948803295546203},"Asset Growth":{"score":0.02380017091515149,"percentile":0.4199261696740548},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5471360969551124,"percentile":0.4489492104904764}},"source_xml":"201832509349200408_public.xml"},{"Organization":{"value":null,"Person":["CHRIS FIEGEN","LORI GREINER","LINDA RING","MARY LOKKEN","PETER SCHNEIDER","THREASE HARMS","CHUCK FIEGEN"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR","ASSOC. DIREC","EXECUTIVE DI","LEGISLATIVE"],"Hours":[7.5,1.0,1.0,1.0,1.0,7.5,7.5],"Total Compensation":[500,0,0,0,0,5281,200],"Direct compensation":[500,0,0,0,0,5281,200],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff and students. monitor relevant legislation related to cosmetology school industry.","year":2015,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-05-01T00:00:00","tax_period_end":"2016-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":32175,"Contributions":{"value":25146,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":25146,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5054,"Investment income total":5054,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1975,"Other total":1975,"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":22080,"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":1945,"Fundraising professional":0,"Fees to independent contractors":1945},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5981,"Current officers":5981,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":14154,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":70,"Itemized Expenses":14084,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":213381,"Non-interest bearing cash":0,"Savings and temp cash investments":213381,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":213381,"Net assets without donor restriction":0,"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":0.31375291375291375,"percentile":0.843484157003138},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":9.663994565217392,"percentile":0.8887980600853754},"Officer Compensation Ratio":{"score":0.2708786231884058,"percentile":0.21657280638735033},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.01744425621537475,"percentile":0.4516823350134146},"Asset Growth":{"score":0.024727747930884274,"percentile":0.42383496592349446},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5718248637059743,"percentile":0.5223439884504847}},"source_xml":"201622519349200032_public.xml"},{"Organization":{"value":null,"Person":["LORI GREINER","MICHELLE DUNCAN","JUSTIN LATHAM","JULIE WILKEN","THREASE HARMS","CHRIS FIEGEN","CHUCK FIEGEN"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","LEGISLATIVE CHAIR","TREASURER"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[500,0,0,0,4475,200,0],"Direct compensation":[500,0,0,0,4475,200,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2018,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-05-01T00:00:00","tax_period_end":"2019-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":25860,"Contributions":{"value":23577,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":23577,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2283,"Investment income total":2283,"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":39941,"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":2843,"Fundraising professional":0,"Fees to independent contractors":2843},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":7413,"Current officers":7413,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":29685,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":425,"Itemized Expenses":29260,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":206765,"Non-interest bearing cash":0,"Savings and temp cash investments":206765,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":206765,"Net assets without donor restriction":0,"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":-0.5445088940448569,"percentile":0.06922808685874907},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.176760722065046,"percentile":0.8115112810384421},"Officer Compensation Ratio":{"score":0.1295661100122681,"percentile":0.46317227394536},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.01655711031565246,"percentile":0.44722050275893366},"Asset Growth":{"score":0.010243973459407543,"percentile":0.362661547644447},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.41964898207526835,"percentile":0.15459235822535994}},"source_xml":"201912529349200761_public.xml"},{"Organization":{"value":null,"Person":["ANDREW OSWALD","MICHELLE DUNCAN","DOUG VAN POLEN","PETE SCHNEIDER","THREASE HARMS","KEVIN RENTZ","CHRIS FIEGEN"],"Title":["PRESIDENT","SECRETARY","VICE PRESIDENT","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","TREASURER","LEGISLATIVE CHAIR"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[500,0,0,0,0,0,200],"Direct compensation":[500,0,0,0,0,0,200],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2023,"name":"IOWA BARBERS AND COSMETOLOGY SCHOOLS ASSOCIATION","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2023-05-01T00:00:00","tax_period_end":"2024-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":25510,"Contributions":{"value":18745,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":18745,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6765,"Investment income total":6765,"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":21240,"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":2818,"Fundraising professional":0,"Fees to independent contractors":2818},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":700,"Current officers":700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":17722,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":22,"Itemized Expenses":17700,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":174904,"Non-interest bearing cash":0,"Savings and temp cash investments":174904,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":174904,"Net assets without donor restriction":0,"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":0.16738533908271266,"percentile":0.7204814091160233},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.234651600753295,"percentile":0.8720996617194048},"Officer Compensation Ratio":{"score":0.03295668549905838,"percentile":0.8442927073224693},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.042598117407842376,"percentile":0.2358558629685281},"Asset Growth":{"score":-0.025856307866891123,"percentile":0.22629693001651047},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5512188957422074,"percentile":0.46093469240256196}},"source_xml":"202442819349201504_public.xml"},{"Organization":{"value":null,"Person":["JULIE MEAD","CHRIS FIEGEN","LINDA RING","LORI GREINER","KEVIN RENTZ","PETER SCHNEIDER","LINDSEY BUCKLEY"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","ASSOCIATE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,15.0],"Total Compensation":[500,0,0,0,0,0,3900],"Direct compensation":[500,0,0,0,0,0,3900],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff and students. monitor relevant legislation related to cosmetology school industry.","year":2013,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-05-01T00:00:00","tax_period_end":"2014-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 503223203, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":503223203},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":31159,"Contributions":{"value":25655,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":25655,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5504,"Investment income total":5504,"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":42988,"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":1275,"Fundraising professional":0,"Fees to independent contractors":1275},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4600,"Current officers":4600,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":37113,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":156,"Itemized Expenses":36957,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":203163,"Non-interest bearing cash":0,"Savings and temp cash investments":203163,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":203163,"Net assets without donor restriction":0,"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":-0.3796334927308322,"percentile":0.09376871810852105},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.726039825067461,"percentile":0.7972456575130769},"Officer Compensation Ratio":{"score":0.1023541453428864,"percentile":0.5442566153548613},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.43242511648946913,"percentile":0.17751240254996467}},"source_xml":"201442419349200219_public.xml"},{"Organization":{"value":null,"Person":["CHRIS FIEGEN","LORI GREINER","LINDA RING","MARY LOKKEN","PETER SCHNEIDER","THREASE HARMS","CHUCK FIEGEN"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR","ASSOC. DIREC","EXECUTIVE DI","LEGISLATIVE"],"Hours":[7.5,2.0,2.0,2.0,2.0,7.5,7.5],"Total Compensation":[500,0,0,0,0,4475,200],"Direct compensation":[500,0,0,0,0,4475,200],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff and students. monitor relevant legislation related to cosmetology school industry.","year":2016,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-05-01T00:00:00","tax_period_end":"2017-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":32450,"Contributions":{"value":19887,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":19887,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12563,"Investment income total":12563,"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":27106,"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":1635,"Fundraising professional":0,"Fees to independent contractors":1635},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":10154,"Current officers":10154,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":15317,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":15317,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":218329,"Non-interest bearing cash":0,"Savings and temp cash investments":218329,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":218329,"Net assets without donor restriction":0,"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":0.16468412942989213,"percentile":0.717196906502341},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.054637349664281,"percentile":0.8696594095014024},"Officer Compensation Ratio":{"score":0.19091714011657934,"percentile":0.3296393196346653},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.040122189393560014,"percentile":0.5628795826029698},"Asset Growth":{"score":0.026531004260528134,"percentile":0.43139210284098445},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5650124557759559,"percentile":0.5019317520277947}},"source_xml":"201713499349200731_public.xml"},{"Organization":{"value":null,"Person":["ANDREW OSWALD","MICHELLE DUNCAN","JUSTIN LATHAM","JULIE WILKEN","THREASE HARMS","CHRIS FIEGEN","CHUCK FIEGEN"],"Title":["VP","PRESIDENT","SECRETARY","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","LEGISLATIVE CHAIR","TREASURER"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[0,500,0,0,5000,200,0],"Direct compensation":[0,500,0,0,5000,200,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2019,"name":"IOWA COSMETOLOGY SCHOOLS ASSOCIATION INC","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2019-05-01T00:00:00","tax_period_end":"2020-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":13612,"Contributions":{"value":12442,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":12442,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1170,"Investment income total":1170,"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":52530,"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":2424,"Fundraising professional":0,"Fees to independent contractors":2424},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5700,"Current officers":5700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":44406,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1461,"Itemized Expenses":42945,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":166948,"Non-interest bearing cash":0,"Savings and temp cash investments":166948,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":166948,"Net assets without donor restriction":0,"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":-2.8590949162503674,"percentile":0.019081745514634235},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.17814582143537,"percentile":0.7244655140323092},"Officer Compensation Ratio":{"score":0.10850942318675043,"percentile":0.5245125020329203},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.053600650531334594,"percentile":0.21264800799361452},"Asset Growth":{"score":-0.01644112798191968,"percentile":0.2578591560510224},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3746994652143881,"percentile":0.08326922157762716}},"source_xml":"202002679349200505_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ANDREW OSWALD","MICHELLE DUNCAN","CHRIS FIEGEN","AIMEE SOSA","THREASE HARMS","JUSTIN LATHAM","CHRIS FIEGEN"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","ASSOC. DIRECTOR","EXECUTIVE DIRECTOR","TREASURER","LEGISLATIVE CHAIR"],"Hours":[7.5,2.0,2.0,2.0,7.5,7.5,7.5],"Total Compensation":[500,0,0,0,0,0,200],"Direct compensation":[500,0,0,0,0,0,200],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide educational benefits to member schools, staff, and students. monitor relevent legislation related to cosmetology school industry.","year":2024,"name":"IOWA BARBERS AND COSMETOLOGY SCHOOLS ASSOCIATION","phone":5152789939,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-05-01T00:00:00","tax_period_end":"2025-04-30T00:00:00","address":"3305 70TH STREET, DES MOINES, IA, 50322, USA","city":"DES MOINES","state":"IA","country":"USA","zip_code":50322},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":30811,"Contributions":{"value":21383,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":21383,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9428,"Investment income total":9428,"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":37196,"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":2982,"Fundraising professional":0,"Fees to independent contractors":2982},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":700,"Current officers":700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":33514,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":14,"Itemized Expenses":33500,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":175964,"Non-interest bearing cash":0,"Savings and temp cash investments":175964,"Pledges and grants receivable":0,"Accounts receivable":0,"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":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":175964,"Net assets without donor restriction":0,"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":-0.20723118366817045,"percentile":0.14782034854939563},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.73072373373481,"percentile":0.7974127870024589},"Officer Compensation Ratio":{"score":0.018819227873964943,"percentile":0.9184184783059924},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.025136113791288824,"percentile":0.28089581564292576},"Asset Growth":{"score":-0.023562047942218247,"percentile":0.23398219201548043},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4389726560740362,"percentile":0.18991485252229678}},"source_xml":"202521749349200427_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}