2025-11-16T09:35:55+00:00 2024-12-31 440160260 Forvis Mazars LLP 1401 50th Street Suite 350 West Des Moines IA 502665935 990 2024-01-01 721597019 Iowa Legal Aid Foundation IOWA 5152432151 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 Kelly Meiners CFO 5154003617 2025-11-16 true Kristin Tynon P01063388 5152230159 2025-11-08 2024 2025-03-06 01:10:19Z NICHOLAS SMITHBERG 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 706986 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. 21 20 0 20 0 725351 627908 0 8236 45933 -15615 -9064 717972 664777 753468 668061 0 0 0 0 13971 16517 767439 684578 -49467 -19801 1597714 1539913 387078 329268 1210636 1210645 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 668061 668061 THE FOUNDATION PROVIDING FUNDING TO IOWA LEGAL AID IN THE AMOUNT OF $668,061. 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. 668061 true true false 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 false false true false false false false true 4 0 true 0 false false false false false true true false false false false false false X 21 20 false false false false false true true true true false false false true true true true true true false false false false X Ashley Johnson (CFO) 5154003617 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 CARLA R HUGHES TREASURER 1.0 0.0 X X 0 0 0 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 4.0 46.0 X X 0 143659 48706 ONNA HOUCK PRESIDENT 1.0 0.0 X X 0 0 0 SARA STRAIN LINDER SECRETARY 1.0 0.0 X X 0 0 0 SUZAN STEWART VICE PRESIDENT 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 ERIN 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 JOHN C PIETILA DIRECTOR 1.0 0.0 X 0 0 0 ROBERT WATERMAN DIRECTOR 1.0 0.0 X 0 0 0 SEAN SOLBERG 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 117016 35149 0 260675 83855 0 false true false 0 338242 289666 627908 0 0 0 0 0 34544 34544 0 0 11389 11389 0 11389 11389 33145 338242 42209 -9064 -9064 0 0 0 0 0 664777 0 0 36869 668061 668061 1680 1680 3446 3446 0 0 0 0 10366 10366 1025 1025 0 0 0 0 684578 668061 16517 0 255838 250358 778216 680676 84654 93104 0 0 0 0 14654 750 0 0 0 0 464352 515025 0 0 0 1597714 1539913 2540 2713 384538 326555 0 0 0 0 387078 329268 X 758502 654582 452134 556063 1210636 1210645 1597714 1539913 -19801 19810 0 X false true true false X X X 1 Iowa Legal Aid 421079227 7 true 668061 0 1 668061 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 749356 18100 65433 30011 802878 703190 18700 54930 27464 749356 799890 18900 -51334 64266 703190 400245 366884 67675 34914 799890 360613 13259 26373 400245 0.0561 0.9439 0.0 false false Closely-held equity interests Financial derivatives COMMUNITY FOUNDATION 515025 F 515025 0 0 0 0 0 0 0 0 0 0 0 0 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 54660 54660 0 1500 4148 480 EQUAL JUSTICE AFTER HOURS 162000 154650 7350 2250 4589 2 2 154727 128932 25795 10009 10365 8866 371387 338242 33145 13759 19102 9348 42209 -9064 true IOWA LEGAL AID 666 WALNUT ST 25TH DES MOINES IA 50309 421079227 501(C)(3) 668061 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 143659 0 0 0 0 0 10702 0 38004 0 192365 0 0 KELLY MEINERS CFO 0 117016 0 0 0 0 0 8508 0 26641 0 152165 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 EXECUTIVE 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 false true false true true true true false false