Dont worry about the numbers, its quite normal to have a small VE % at low RPMs due to the camshaft nature, hence the low vaccum, you will loose a certain amount of fuel in the event of camshaft overlap.....LSA the tighter it is the more you loose cammed cars smell fuely..... In regards to the IAC not working make sure its operating (IAC its self), or nothing in the way of its air path & check that there is vaccum there.
A good start would be around the high 30s or 40% on the assumption that the IFR table are right.
Hope this helps
Cheers
Tim