Iowa Association of Soil Conservation District Commissioners
Nonprofit profile at a glance
- EIN
- 426077181
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Des Moines, IA, USA
- Phone
- 5152898300
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Science and Technology N.E.C.
Reported finances
- Revenue
- $1,634,841
- Expenses
- $1,618,755
- Assets
- $307,885
- Liabilities
- $9,349
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- William Judge (Executive Director)
- Ramona Nitz (Past President)
- Jeri Thornsberry (President)
- Eric Wessels (Vice President)
Highest reported compensation
- William Judge (Executive Director): $93,769 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To work with soil and water conservation districts to promote sustainable agricultural practices and conservation practices for communities.
What it reported doing in 2024
Youth education services including 1 envirothon, north americas largest high school environmental competition, in which teams of high school students are encouraged to use their knowledge in field and classroom competitions on environmental issues, and 2 scholarships awarded to selected high school seniors pursuing a field of study in agriculture or natural resources
Operating model
- Revenue model
- Grant-funded. 83% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 86
- Accountability: 90
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.1%; rating input score 82
- Program expense ratio: 82.9%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 5.8%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 2.4% per year; rating input score 100; 28th percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 6.6% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 82.1% of revenue deployed · 82.9% of spending went to programs
- Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $1.3M in reported program spending
- Leadership: top reported pay $94K · 15 people listed
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Sustainability: Operating margin scored 39/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 51/100.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.