Iowa State Association of Counties
Nonprofit profile at a glance
- EIN
- 420984731
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- West Des Moines, Iowa, USA
- Phone
- 515.244.7181
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
Reported finances
- Revenue
- $47,357,987
- Expenses
- $45,431,594
- Assets
- $50,987,804
- Liabilities
- $8,776,696
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
34 people listed
Executive titles in this filing
- LINDA ZUERCHER (PRESIDENT)
Highest reported compensation
- WILLIAM PETERSON RETIRED AUG 2024 (PAST EXEC. D): $227,507 total reported compensation
- KRISTI HARSHBARGER (LEGAL COUNSE): $175,768 total reported compensation
- DYLAN YOUNG (IT MANAGER): $170,381 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
An association for the counties of the state of Iowa and the public officers of the counties to lower the cost of governmental services through economies of scale; engage in a comprehensive study of problems and in the application of knowledge to procure efficient methods of local government; to provide the ways and means for the county officials to exchange ideas and experiences and obtain expert advice; to administer programs on behalf of counties or their employees to fulfill an essential governmental function; to so organize and coordinate activities between the several counties as to be able to advise and cooperate with the Iowa general assembly and the congress toward the enactment of legislation that will be of most benefit to the citizens of the state; to do any and all other things necessary, proper or fitting to carry out the purposes expressed or for the benefit of the counties or county officials of Iowa.
What it reported doing in 2024
Iowa counties technology services provides an electronic data interchange for health insurance portability and accountability act (hipaa) related transactions for all 99 Iowa counties. The group benefits program administers medical and dental insurance programs for the benefit of member counties in Iowa who choose to participate. The association also administers a self-insured medical fund on behalf of member Iowa counties electing to participate, an accidental death & dismemberment insurance policy for 39 of the 99 Iowa counties, and an unemployment insurance fund on behalf of 21 out of the 99 Iowa counties. The association obtains an administrative fee from the counties. The funds related to the aforementioned entities are held by the association on behalf of the members.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 78
- Accountability: 95
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.5%; rating input score 88
- Program expense ratio: 94.4%; rating input score 94
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 0; 0th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.1%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 1.12; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 62; 62nd percentile among comparable filings
- Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 1.2% per year; rating input score 100; 15th percentile among comparable filings
- Revenue growth: 2.3% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings
Details
- What they do: 10 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 87.5% of revenue deployed · 94.4% of spending went to programs
- Governance: 22 of 22 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $42.9M in reported program spending
- Leadership: top reported pay $228K · 34 people listed · 3 of 6 pay-setting controls reported
- Consistency: 32 of 33 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 0/100.
- Review — Sustainability: Operating margin scored 50/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.