NATIONAL ASSOCIATION OF FSA COUNTY OFFICE EMPLOYEES: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ASSOCIATION OF FSA COUNTY OFFICE EMPLOYEES (EIN 59-6143364)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-07-17
IRS object ID
202431999349300213
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-07-17T10:23:22-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN421125570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANDERSON LARKIN & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1221 N WAPELLOAddressLine1Txt
CityOTTUMWACityNm
State AbbreviationIAStateAbbreviationCd
ZIP52501ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN596143364EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL ASSOCIATION OF FSA COUNTYBusinessNameLine1Txt
Business Name Line2OFFICE EMPLOYEESBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone6417775713PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line146070 SW 32ND RDAddressLine1Txt
CityODELLCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68415ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJESSI COLGROVEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6417742119PhoneNum
Signature2024-07-11SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJESSIPersonFirstNm
Person LastCOLGROVEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL J PODLISKAPreparerPersonNm
PTINP00065226PTIN
Phone6416845489PhoneNum
Preparation2024-07-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1NASCOEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerJOEL FOSTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line146070 SW 32ND RDAddressLine1Txt
CityODELLCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68415ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$407,449GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressNASCOE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1962FormationYr
Activity Or MissionASSIST TO ASSURE THE SUCCESSFUL OPERATION OF FSA AND THE ATTAINMENT OF FSA'S OBJECTIVES, TO COOPERATE WITH OTHER GROUPS AND ORGANIZATIONS, TO CONSERVE AND IMPROVE OUR SOIL RESOURCES, TO SECURE EQUITABLE SALARIES, WORKING CONDITIONS, AND RETIREMENT PROVISIONS FOR ALL COUNTY OFFICE EMPLOYEES AND TO PROMOTE THE PROFESSIONALISM OF OUR EMPLOYEES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$48,500PYContributionsGrantsAmt
CY Contributions Grants$73,000CYContributionsGrantsAmt
PY Program Service Revenue$273,749PYProgramServiceRevenueAmt
CY Program Service Revenue$322,803CYProgramServiceRevenueAmt
CY Investment Income$11,646CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$322,249PYTotalRevenueAmt
CY Total Revenue$407,449CYTotalRevenueAmt
PY Grants And Similar Paid$18,250PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$13,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$328,188PYOtherExpensesAmt
CY Other Expenses$314,633CYOtherExpensesAmt
PY Total Expenses$346,438PYTotalExpensesAmt
CY Total Expenses$328,133CYTotalExpensesAmt
PY Revenues Less Expenses-$24,189PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$79,316CYRevenuesLessExpensesAmt
Total Assets BOY$803,964TotalAssetsBOYAmt
Total Assets EOY$883,280TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$803,964NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$883,280NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescASSIST TO ASSURE THE SUCCESSFUL OPERATION OF FSA AND THE ATTAINMENT OF FSA'S OBJECTIVES, TO COOPERATE WITH OTHER GROUPS AND ORGANIZATIONS, TO CONSERVE AND IMPROVE OUR SOIL RESOURCES, TO SECURE EQUITABLE SALARIES, WORKING CONDITIONS, AND RETIREMENT PROVISIONS FOR ALL COUNTY OFFICE EMPLOYEES AND TO PROMOTE THE PROFESSIONALISM OF OUR EMPLOYEES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescASSIST TO ASSURE THE SUCCESSFUL OPERATION OF FSA AND THE ATTAINMENT OF FSA'S OBJECTIVES, TO COOPERATE WITH OTHER GROUPS AND ORGANIZATIONS, TO CONSERVE AND IMPROVE OUR SOIL RESOURCES, TO SECURE EQUITABLE SALARIES, WORKING CONDITIONS, AND RETIREMENT PROVISIONS FOR ALL COUNTY OFFICE EMPLOYEES AND TO PROMOTE THE PROFESSIONALISM OF OUR EMPLOYEES.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJESSI COLGROVEPersonNm
Phone6417775713PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line146070 SW 32ND RDAddressLine1Txt
CityODELLCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68415ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JESSI COLGROVE
TREASURERYes (X)$0$0$0
JOEL FOSTER
PRESIDENTYes (X)$0$0$0
MARCINDA KESTER
PAST PRESIDEYes (X)$0$0$0
KAYLA MATTSON
VICE PRESIDEYes (X)$0$0$0
TAYLOR STUCKI
SECRETARYYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$73,000AllOtherContributionsAmt
Total Contributions$73,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES$288,858$288,858
EMBLEMS$28,235$28,235
NAT CONVENTION REG. SPLIT$5,710$5,710
FieldValueIRS element (for citing)
Total Program Service Revenue$322,803TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,646TotalRevenueColumnAmt
Related Or Exempt Func Income$11,646RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$407,449TotalRevenueColumnAmt
Related Or Exempt Func Income$334,449RelatedOrExemptFuncIncomeAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$13,500TotalAmt
Program Services$13,500ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$117,000TotalAmt
Program Services$117,000ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$21,129TotalAmt
Program Services$21,129ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$870TotalAmt
Program Services$870ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,545TotalAmt
Program Services$12,545ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$25,707TotalAmt
Program Services$25,707ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,778TotalAmt
Program Services$7,778ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$124,956TotalAmt
Program Services$124,956ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,648TotalAmt
Program Services$4,648ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$328,133TotalAmt
Program Services$328,133ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$333,673BOYAmt
EOY$377,761EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$470,291BOYAmt
EOY$505,519EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$803,964BOYAmt
EOY$883,280EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$766,588BOYAmt
EOY$829,830EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$37,376BOYAmt
EOY$53,450EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$803,964BOYAmt
EOY$883,280EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$803,964BOYAmt
EOY$883,280EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$79,316ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPGrantTypeTxt
Recipient12RecipientCnt
Cash Grant$13,500CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITESASSIST TO ASSURE THE SUCCESSFUL OPERATION OF FSA AND THE ATTAINMENT OF FSA'S OBJECTIVES, TO COOPERATE WITH OTHER GROUPS AND ORGANIZATIONS, TO CONSERVE AND IMPROVE OUR SOIL RESOURCES, TO SECURE EQUITABLE SALARIES, WORKING CONDITIONS, AND RETIREMENT PROVISIONS FOR ALL COUNTY OFFICE EMPLOYEES AND TO PROMOTE THE PROFESSIONALISM OF OUR EMPLOYEES.
FORM 990, PAGE 2, PART III, LINE 4DASSIST TO ASSURE THE SUCCESSFUL OPERATION OF FSA AND THE ATTAINMENT OF FSA'S OBJECTIVES, TO COOPERATE WITH OTHER GROUPS AND ORGANIZATIONS, TO CONSERVE AND IMPROVE OUR SOIL RESOURCES, TO SECURE EQUITABLE SALARIES, WORKING CONDITIONS, AND RETIREMENT PROVISIONS FOR ALL COUNTY OFFICE EMPLOYEES AND TO PROMOTE THE PROFESSIONALISM OF OUR EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 6MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7AELECTED BY THE MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7BAPPROVAL BY MEMBERS
FORM 990, PAGE 6, PART VI, LINE 11BTHE 990 IS DISTRIBUTED TO BOARD MEMBERS FOR QUESTIONS.
FORM 990, PAGE 6, PART VI, LINE 19THE GOVERNING BODY'S DOCUMENTS ARE ABLE TO BE REVIEWED ON THE NASCOE WEBSITE AND IN BOARD MINUTES UPON REQUEST

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