The Tale
of the Tape
Measuring which Iowa gubernatorial candidate is more "Iowa First."
★ Campaign Activity Round ★
★ Iowa County Event Map ★
Which candidate has held more reported campaign events in each county. Reported events only.
★ The Money Round ★
Fundraising periods begin on each candidate's campaign-announcement date (Lahn: November 6, 2025, Sand: May 12, 2025). Cash on hand and debt are each committee's most recent disclosure snapshot (filed July 20, 2026 / July 20, 2026), not a running total.
Next campaign finance report (October 19 Report, covering July 15 – October 14, 2026) is due October 19, 2026 by 4:30 PM. Source: Iowa Ethics & Campaign Disclosure Board.
★ Where They Stand ★
Zach Lahn
Opposes increases in Iowa's sales, income and property taxes and has said eliminating the state income tax should be a long-term goal. Proposes reducing taxes through government savings, offering housing-related tax rebates to young Iowans and increasing taxes on institutional property owners.
Rob Sand
Supports raising Iowa's minimum wage to $12 an hour. Proposes caregiver tax credits, limits on certain utility fees, interest-free down-payment assistance and new revenue from regulated adult-use cannabis and ending data-center tax exemptions. He has said he does not believe broad tax increases would be necessary.
Zach Lahn
Supports continuing education savings accounts for private-school expenses. Proposes "innovation zones" giving educators and administrators more flexibility, reducing standardized testing, increasing the share of Iowa residents admitted to Iowa State University and the University of Iowa, and revoking teaching licenses for what he describes as political indoctrination.
Rob Sand
Proposes universal all-day prekindergarten and universal meals in public schools. Supports retaining the private-school voucher program with income limits, annual audits, restrictions on tuition increases and greater oversight of the company administering the program.
Zach Lahn
Has said Iowa should maintain a reliable Medicaid delivery system, provide dependable care and ensure prompt payment to providers. He has said concerns he previously raised about Medicaid expansion were largely addressed by federal changes. No detailed proposal changing Iowa's current Medicaid administration has been published.
Rob Sand
Proposes beginning to reverse Iowa's privatized Medicaid system through executive action. Also proposes a prescription-drug review board, restrictions on pharmacy benefit managers, broader telehealth coverage, expanded surprise-billing protections, medical-debt relief and caregiver tax credits.
Zach Lahn
Proposes independent state testing of products used in Iowa, incentives for farmers to reduce runoff, antitrust action against large agricultural-input companies and redirecting university research toward cancer and agricultural problems. He opposes legal immunity for chemical manufacturers and the use of eminent domain for private projects.
Rob Sand
Proposes expanded water monitoring, publicly accessible manure-management plans, conservation tax credits, water-quality alerts, greater radon testing, wetland expansion and a Cabinet-level cancer task force. He opposes chemical-company immunity and eminent domain for carbon-capture pipelines.
Zach Lahn
Proposes banning Wall Street hedge funds from buying single-family homes, increasing property taxes on institutional investors and providing tax rebates or down-payment assistance to young Iowans who stay in or return to Iowa. He also proposes selling land found to be illegally owned by China to young families and veterans.
Rob Sand
Proposes banning hedge funds and large LLCs from buying excessive amounts of Iowa land, taxing out-of-state landowners at a higher rate and simplifying housing permits and inspections. He also supports interest-free down-payment assistance, restrictions on algorithmic rent price-fixing and a rural housing task force.
Zach Lahn
Supports a temporary moratorium while the state establishes minimum rules. He says counties should retain permitting authority and data centers should receive no property-tax abatements, pay their own costs and comply with environmental protections. He has also proposed taxing large data centers at five times the normal property-tax rate.
Rob Sand
Proposes ending state tax breaks for data centers and requiring companies to cover infrastructure and utility costs. He also supports public disclosure of water use, energy use, employment and wages; public hearings; local approval; setback requirements; and the use of Iowa union labor for construction.
Zach Lahn
Says life should be legally protected from conception to natural death. His campaign also says transgender surgeries and related drugs should not be allowed in Iowa, but no detailed proposal defining the age or scope of that policy was located. He proposes denying state benefits to undocumented immigrants and preventing state government and universities from using H-1B workers for jobs he says Iowans can perform.
Rob Sand
Proposes legalizing and regulating adult-use cannabis for people 21 and older. He has said he would veto legislation he characterizes as "culture war" policy and specifically says he would oppose additional restrictions affecting contraception, IVF, surrogacy and health care providers. No detailed abortion proposal was located on his campaign website.
Zach Lahn
Supports further limiting the governor's emergency powers and transferring more authority to counties and municipalities. He says Iowa should challenge federal regulations in court when he believes agencies have exceeded their authority. He also says state contracts should prioritize Iowa companies and workers.
Rob Sand
Proposes one public primary open to all voters, with up to four candidates advancing to a general election using approval voting. His plans also include restoring the state auditor's authority, stronger whistleblower protections, restrictions on stock trading by elected officials, term and age limits, candidate fitness and civics requirements, and mandatory public town halls.
Positions are summarized from candidates' published plans and public statements. Inclusion does not constitute verification that a proposal would produce its stated result.
★ Campaign Claims ★
What the available record does — and does not — show
Does Zach Lahn live in Iowa full time?
Lahn says yes. Public records establish significant ties to both Iowa and Kansas, but they do not independently establish where he spends most of his time.
Examine the record
The claim: Rob Sand's campaign and Iowa Democrats have called Lahn a "part-time Iowan," pointing to his Kansas property, voting history, school involvement and aircraft travel.
What is documented:
- Lahn grew up in Iowa before leaving for college and work in other states.
- He says he and his wife moved to the family farm near Belle Plaine in 2023.
- He registered to vote in Iowa in October 2024 and says he voted in Iowa that year.
- Reporting shows that he voted in Kansas during the 2018, 2020 and 2022 election cycles.
- Lahn and his wife retain a home near Wichita, Kansas.
- They co-founded a private school in Wichita.
- The aircraft associated with Lahn has made repeated trips between Iowa and Kansas.
- Lahn and his wife bought their Wichita-area home in 2024 and later transferred it to an LLC named after the property's address.
- Lahn and his wife waived the Iowa Homestead Tax Credit when they refinanced the Belle Plaine property in 2021, according to reporting citing property records.
- Lahn also owned a home in Whitefish, Montana valued near $5 million, which he sold in October 2025; he still owns an adjacent plot of land on the same road.
What is not established: Aircraft movements do not establish who was aboard, the purpose of a trip or where Lahn slept on a particular date. The public records reviewed do not provide a complete day-by-day account of his location. "Full-time Iowan" is campaign terminology rather than a defined status that these records can conclusively prove or disprove. However, Lahn clearly spends time outside of the state, and has responsibilities in Kansas. That said, you decide if you care.
Legal context: Legal eligibility is a separate question from the "full-time Iowan" campaign argument. Lahn is not stated to be legally ineligible; that would require a determination by a court or appropriate authority.
Candidate response: Lahn says he and his wife live in Iowa full time. He says Kansas travel is connected to a blended-family parenting agreement and will not affect his ability to serve as governor.
Sources:
- Lahn's July 10 Iowa PBS interview and response
- Associated Press report on Lahn's background and Kansas ties
- Kansas Reflector profile of Lahn and the Wichita school
- Daily Beast investigation on Lahn's Kansas and Montana properties
- Des Moines Register's original May 2026 report on Lahn's flights to Kansas
Full aircraft flight log · Residency and citation source record
Is the Kansas school Lahn touts as an education model financially stable?
No. Wonder, the private Wichita school Lahn co-founded and leads as president, has run a deficit in most years and owes Zach and Annie Lahn about $4.5 million in personal loans, per the school's own IRS filings.
Examine the record
The claim: Lahn frequently cites Wonder as a model for reinventing education without describing its financial condition. Kansas Reflector reported that the school's finances are precarious and sustained largely by loans from Lahn and his wife.
What is documented:
- Wonder's expenses exceeded its revenue in five of the six fiscal years reviewed by Kansas Reflector, and the school owed more than it owned over that period.
- Zach and Annie Lahn personally loaned the school $615,000 in 2021 and 2022, after its initial startup funding was spent.
- The school's most recent IRS Form 990 (tax year ending June 30, 2025, filed in 2026) reports $4,536,286 in loans owed to officers/directors -- about $2.27 million each to Zach and Annie Lahn -- and negative net assets of -$717,843.
- The school also received about $320,000 in federal business grants and loans.
- Lahn has served as Wonder's president since it opened and has said he devoted about 50 hours a week to the school without taking a paycheck.
- Lahn's campaign confirmed the loans and said the couple also purchased and remodeled the school's building before selling it back to the school.
What is not established: The loan structure -- deferred payments and no interest until the school reaches agreed-upon enrollment targets, per Lahn's campaign -- is not shown to be improper or unusual for a small nonprofit school, and the IRS filings reviewed do not establish that the arrangement violates any law. The reporting does not establish that the school's financial condition reflects on how it operates academically, and it does not establish a specific policy Lahn would carry over into Iowa's public schools beyond his general endorsement of Wonder's approach.
Candidate response: Lahn's campaign spokesman confirmed the couple provided operating loans to the school during the COVID-19 pandemic and said payments are deferred and interest-free until the school reaches agreed-upon enrollment numbers, calling it a structure meant "to ensure long-term success of the school."
Sources:
Is Rob Sand a billionaire?
No available public record establishes that Rob Sand has a personal or household net worth of at least $1 billion. His wife and her family are wealthy, but the value and ownership of their private company are not publicly disclosed.
Examine the record
The claim: A Zach Lahn campaign advertisement calls Sand a billionaire. The campaign says the description is based on the private Lauridsen Group, led by Sand's wife, Christine Lauridsen, and an estimate of the company's potential value.
What is documented:
- Sand's wife is chief executive of the privately held Lauridsen Group.
- Her family has made millions of dollars in contributions to Sand's campaigns and charitable organizations.
- Sand's Iowa financial disclosure identifies his state salary as an income source.
- The Lauridsen Group is private, so its market value, ownership shares and the value of Christine Lauridsen's interest are not publicly established.
Disclosure limitation: Iowa personal-financial-disclosure forms do not require officials to report the value of their assets, debts or income. They generally require sources of income rather than amounts. Sand's disclosure therefore cannot be used to calculate his net worth or to prove that his state salary is his household's only financial resource.
What is not established: No public documentation reviewed establishes that Sand personally -- or Sand and his wife as a household -- owns assets worth at least $1 billion. Company revenue is not the same as company value, and company value is not the same as an individual family member's ownership. The appropriate conclusion is that the billionaire claim is not substantiated by the available public record. Sand is not shown to earn only his state salary, and he is not the same person as Robert Sands, the unrelated New York billionaire; Lahn's campaign says that is not the basis of its claim.
Candidate response: Sand has denied being a billionaire. At an Albia town hall he said, "I'm not, and neither are my in-laws," adding, "I think the most ridiculous thing about the whole thing is (Lahn) started his campaign with a two and a half million dollar donation from himself and now he seems to be complaining and suggesting that he's just a regular Joe."
Sources:
Did Rob Sand miss the $38 million moved by Iowa City schools?
No available record shows Sand's office had the legal authority to catch this on its own. Iowa law assigns most school district audits, including Iowa City's, to private CPA firms the district hires; the Auditor of State only steps in on its own initiative after a deficiency surfaces, or if given a formal request or petition -- and no such request tied to Iowa City has been publicly reported.
Examine the record
The claim: A July 9, 2026 Iowa GOP Facebook post argued that Rob Sand, who as State Auditor has said his office would "ring up public schools every single year" for misspent money, should have caught the problem himself. The post credited "private auditors," not Sand's office, with finding that Iowa City Community School District moved $38 million between funds without required board approval, asking "Where was Rob Sand?"
What is documented:
- Iowa City Community School District's fiscal year 2024 audit, conducted by the private accounting firm Bohnsack & Frommelt and presented to the school board on June 23, 2026, found the district moved more than $38 million between internal funds without board approval or required interest calculations, which auditors said violated state law.
- The same audit identified four other material weaknesses, including limited oversight of payroll changes, missing documentation for a $500,000 special-education grant, and a roughly $1 million deficit in the district's Student Activity Fund.
- The audit was presented about 15 months after Iowa's nine-month post-fiscal-year deadline for completing school district audits.
- A follow-up report presented by interim CFO Kim Michael-Lee in late July 2026 found no evidence of fraud; it attributed the problems to years of manual, error-prone bookkeeping, including roughly three years of unreconciled bank statements.
- Under Iowa Code section 11.6, most Iowa school districts -- including Iowa City, Cedar Rapids and Des Moines -- select and pay their own private CPA firm through a competitive request-for-proposals process to conduct their annual audit; the Auditor of State's office does not automatically perform or pre-review these audits.
- The Auditor of State's office may audit or reaudit a school district on its own initiative after a material deficiency comes to light elsewhere, or if it receives a written request from an elected official or district employee, or a petition signed by the minimum number of eligible electors of the district.
- Sand's office is separately conducting a partial reaudit of the Cedar Rapids school district in 2026 after citizen petitioners, aided by a state senator, brought a petition to his office -- showing the request pathway exists and has been used elsewhere. No comparable petition or request tied to Iowa City has been publicly reported.
- Responding on Facebook to the Iowa GOP post, Sand wrote that his office cannot audit counties, cities or school districts "unless they hire us for their regular annual audit, or we have a qualifying legal request," and said neither had happened in this case.
- In a separate post on X, Sand said nearly all Iowa public schools, including Iowa City, Des Moines and Cedar Rapids, have used private auditors for years predating his time in office, and noted his office had previously recognized Iowa City schools through its unrelated "Public Innovations and Efficiencies" (PIE) awards program.
What is not established: The record reviewed does not show that any Iowa City parent, employee, elected official or citizen petition asked Sand's office to review or reaudit the district's finances before the $38 million transfer became public in June 2026 -- so it is not established that Sand's office was given the kind of request it says it needs to act, or that it had access to information beyond what surfaced through the district's own audit process. Neither the June audit nor the July follow-up report found that any of the $38 million was misappropriated for personal benefit; both describe internal-control and bookkeeping failures rather than theft. It is also not established what, if anything, the Auditor of State's office does when it receives copies of privately conducted district audits after they are filed, since districts and their CPA firms are required to send copies to that office.
Legal context: Iowa Code section 11.6 requires most school districts to select and pay for their own annual audit through a competitive process, typically hiring a private CPA firm rather than the Auditor of State's office, and sets a nine-month deadline after the close of the fiscal year for that audit's completion. The same section lets the Auditor of State conduct or order a reaudit of a district on the office's own initiative if a material deficiency comes to light, or upon a written request from an elected official or district employee, or a citizen petition meeting the signature threshold the Auditor's office sets.
Candidate response: Sand's campaign has said he pledged to "ring up public schools every single year" for misspent taxpayer money. Responding directly to the Iowa GOP's Facebook post, Sand wrote: "You know we do ring up public schools every year. You also know that we -cannot- audit counties, cities, and school districts unless they hire us for their regular annual audit, or we have a qualifiying legal request. And you know neither happened in this situation. I feel bad for you guys, having to lie all the time. The ninth commandment doesn't have an exception for political operatives." On X, Sand added that Iowa City, Des Moines and Cedar Rapids have all used private auditors for years before he took office, and that his office had previously recognized Iowa City schools through its unrelated PIE efficiency-award program.
Sources:
- Iowa GOP's July 9, 2026 Facebook post, "Where was Rob Sand?"
- KCRG's original report on the Iowa City Schools audit findings
- The Gazette's report on the $38 million in interfund transfers
- KCRG's follow-up report finding no fraud, citing bookkeeping failures
- KCRG report on the Auditor of State's separate Cedar Rapids reaudit, triggered by citizen petition
- Iowa Code section 11.6 (Auditor of State), governing school district audits and reaudits
- Iowa State Auditor's office: who can petition for a reaudit and how
- Rob Sand's post on X responding to criticism over the Iowa City finding
★ The Aircraft Record ★
Public flight data for tail number N512MM, registered to Buckeye Creek Ventures LLC of Belle Plaine. Since Zach Lahn entered the governor's race on November 6, 2025, the aircraft's recorded overnight locations have included Iowa, Kansas and other places.
123 flight(s) recorded since campaign announcement
The records track the plane—not Zach Lahn. They do not establish who was aboard, why a flight occurred or where any person spent the night.
Every figure links to its source. Iowa First Check is independent, unaffiliated with either campaign and does not tell readers how to vote. View our methodology and limitations →