2024-11-12T09:52:46+00:00 2023-12-31 440160260 Forvis Mazars LLP 1401 50th Street Suite 350 West Des Moines IA 502665935 990 2023-01-01 721597019 Iowa Legal Aid Foundation IOWA 5152432151 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 Kelly Meiners CFO 5154003617 2024-11-12 true true Kristin Tynon P01063388 5152230159 2024-11-15 2023 2024-10-15 13:58:12Z NICHOLAS SMITHBERG 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 757579 false X WWW.IOWALEGALAIDFOUNDATION.ORG X 2005 IA TO SUPPORT THE PROVISION OF LEGAL SERVICES TO LOW-INCOME IOWANS THOUGH CONTRIBUTIONS TO IOWA LEGAL AID. 24 22 0 23 0 0 950773 725351 0 0 4773 8236 0 -15615 955546 717972 853589 753468 0 0 0 0 0 0 0 56160 13971 909749 767439 45797 -49467 1516494 1597714 306302 387078 1210192 1210636 TO SUPPORT THE WORK OF IOWA LEGAL AID IN ACHIEVING ITS MISSION OF MAKING HOPE, DIGNITY, AND JUSTICE AVAILABLE TO LOW INCOME IOWANS. false false 753468 753468 0 THE FOUNDATION PROVIDING FUNDING TO IOWA LEGAL AID IN THE AMOUNT OF $753.468. THIS FUNDING ALLOWED IOWA LEGAL AID TO SERVE LOW-IOWANS BY PROVIDING LEGAL ASSISTANCE AND EDUCATION THAT PROTECTS FUNDAMENTAL RIGHTS, BASIC NECESSITIES AND ACCESS TO THE JUDICIAL SYSTEM. 753468 true true false false false false false false true false true false false false false false true false false false false false false true false false true false true false false false false false false false false false false false false false true false false false true 4 0 true 0 false false false false false true true false false false false false false X 24 22 false false false false false true true true true false false true true true true true true false false false X KELLY MEINERS 5154003617 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 CARLA R HUGHES TREASURER 1.0 0.0 X X 0 0 0 ERIC NEMMERS PRESIDENT 1.0 0.0 X X 0 0 0 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 4.0 46.0 X X 0 140600 38201 ONNA HOUCK VICE PRESIDENT 1.0 0.0 X X 0 0 0 SARA STRAIN LINDER SECRETARY 1.0 0.0 X X 0 0 0 ANGELA REIER DIRECTOR 1.0 0.0 X 0 0 0 ANJELA A SHUTTS DIRECTOR 1.0 0.0 X 0 0 0 CHRISTOPHER J JESSEN DIRECTOR 1.0 0.0 X 0 0 0 DAVID L BROWN DIRECTOR 1.0 0.0 X 0 0 0 DAVID W CREASEY DIRECTOR 1.0 0.0 X 0 0 0 EDWARD J GALLAGHER III DIRECTOR 1.0 0.0 X 0 0 0 ERIC NATHAN DIRECTOR 1.0 0.0 X 0 0 0 GARY STREIT DIRECTOR 1.0 0.0 X 0 0 0 GREG KENYON DIRECTOR 1.0 0.0 X 0 0 0 JENNIFER E LINDBERG DIRECTOR 1.0 0.0 X 0 0 0 JIM HANSEN DIRECTOR 1.0 0.0 X 0 0 0 JOHN C PIETILA DIRECTOR 1.0 0.0 X 0 0 0 MARGARET MCCAFFERY DIRECTOR 1.0 0.0 X 0 0 0 ROBERT WATERMAN DIRECTOR 1.0 0.0 X 0 0 0 SARAH GARST DIRECTOR 1.0 0.0 X 0 0 0 SUZAN STEWART DIRECTOR 1.0 0.0 X 0 0 0 THAD MURPHY DIRECTOR 1.0 0.0 X 0 0 0 TIMOTHY J KRUMM DIRECTOR 1.0 1.0 X 0 0 0 WILLARD L BOYD III DIRECTOR 1.0 0.0 X 0 0 0 KELLY MEINERS CFO 4.0 40.0 X 0 106234 32655 0 246834 70856 0 false true false 0 316643 408708 725351 0 0 0 0 0 8553 8553 0 0 317 -317 0 -317 -317 23675 316643 39290 -15615 -15615 0 0 0 0 0 717972 0 0 -7379 753468 753468 1575 1575 3375 3375 0 0 0 0 9021 9021 0 0 0 0 767439 753468 13971 0 255105 255838 792111 778216 55745 84654 0 0 0 0 625 14654 0 0 0 0 412908 464352 0 0 0 1516494 1597714 2540 306302 384538 0 0 0 0 306302 387078 X 819785 758502 390407 452134 1210192 1210636 1516494 1597714 -49467 49911 0 X false true X true false X X X 1 Iowa Legal Aid 421079227 7 true 753468 0 1 753468 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 703190 18700 54930 27464 749356 799890 18900 -51334 64266 703190 400245 366884 67675 34914 799890 360613 13259 26373 400245 301623 11919 47071 360613 0.036 0.964 false false COMMUNITY FOUNDATION 464352 F 464352 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE FOUNDATION'S ENDOWMENT FUNDS ARE TO BE USED TO SUPPORT IOWA LEGAL AID IN THE PROVISION OF LEGAL SERVICES TO LOW-INCOME IOWANS. Barristers Ball 50890 45940 4950 1750 4541 Equal Justice After Hours 199380 199380 0 17448 207 2 90048 71323 18725 12443 0 2901 340318 316643 23675 31641 4748 2901 39290 -15615 true IOWA LEGAL AID 666 WALNUT ST 25TH DES MOINES IA 50309 421079227 501 (C) (3) 753468 GENERAL SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. IOWA LEGAL AID FOUNDATION PROVIDES SUPPORT TO IOWA LEGAL AID IN FULFILLMENT OF ITS EXEMPT PURPOSE. IOWA LEGAL AID PRESENTS TO THE FOUNDATION BOARD OF DIRECTORS ON A QUARTERLY BASIS THE RESULTS OF ITS ACTIVITIES. false false false false false false false false false NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 0 140600 0 0 0 0 0 10192 0 28009 0 178801 0 0 Schedule J, Part I, Line 3 PROCESS TO ESTABLISH COMPENSATION THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS SET BY THE IOWA LEGAL AID BOARD OF DIRECTORS. AN EVALUATION PROCESS IS CONDUCTED BY THE BOARD'S PERSONNEL, GRIEVANCE AND GOVERNANCE COMMITTEE. THE EVALUATION INCLUDES A SELF-EVALUATION PREPARED BY THE EXECUTIVE DIRECTOR, SURVEYS SENT TO RANDOMLY SELECTED STAFF, ASSESSMENTS BY INDIVIDUAL BOARD MEMBERS AND CONTACTS WITH INDIVIDUALS AND ENTITIES OUTSIDE OF THE ORGANIZATION WHO HAVE CONTACT WITH THE EXECUTIVE DIRECTOR AND/OR THE ORGANIZATION. THE BOARD IS AWARE OF THE SALARIES OF COMPARABLE ORGANIZATIONS WHEN MAKING ITS REVIEW. THIS REVIEW IS CONDUCTED ANNUALLY. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE FULL BOARD OF DIRECTORS OF IOWA LEGAL AID FOUNDATION IS APPOINTED BY THE BOARD OF DIRECTORS OF IOWA LEGAL AID. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE APPROVAL OF ANY CHANGES IN THE BYLAWS MUST BE APPROVED IN ADVANCE BY A MAJORITY OF THE BOARD OF DIRECTORS OF IOWA LEGAL AID. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. THE RETURN IS APPROVED FOR FILING ONCE ALL OF THE QUESTIONS HAVE BEEN ADDRESSED. Form 990, Part VI, Line 12c Conflict of interest policy THE BOARD ADOPTED A POLICY THAT PROVIDES THAT BOARD MEMBERS ARE TO COMPLETE AND SIGN A WRITTEN STATEMENT DISCLOSING POTENTIAL CONFLICTS OF INTEREST. IN ADDITION, PRIOR TO ACTIONS OF THE BOARD INVOLVING FINANCIAL MATTERS, BOARD MEMBERS ARE REMINDED OF THE FOUNDATION'S CONFLICT OF INTEREST POLICY. BOARD MEMBERS WERE PROVIDED THE CONFLICT DISCLOSURE FORM AT A QUARTERLY MEETING. OTHERS NOT IN ATTENDANCE WERE MAILED THE FORM. IN SITUATIONS WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD MEMBER OR DEPUTY WILL ABSTAIN FROM ANY DISCUSSION OR VOTE REGARDING THE MATTER AT CONFLICT. THE BOARD WILL ENSURE THAT THE TRANSACTION AT HAND IS AT ARMS-LENGTH AND COMPLIES WITH ALL PERTINENT INTERNAL AND EXTERNAL FUNDER POLICIES. THE BOARD MINUTES WILL REFLECT THE DELIBERATION AND DISCUSSION. Form 990, Part VI, Line 19 Required documents available to the public THE FOUNDATION OFFERS PUBLIC INSPECTION OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS DURING REGULAR BUSINESS HOURS AT ITS ADMINISTRATIVE OFFICES. IOWA LEGAL AID 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 421079227 LEGAL SERVICE IA 501(c)(3) 7 NA false false true false false false false false false false false true false true true true true false false