2025-11-17T13:38:43-06:00 2024-12-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-01-01 237439392 Idaho Law Foundation Inc IDAH 2083344500 PO Box 895 Boise ID 837010895 Travis Stright Treasurer 2083344500 2025-11-13 1 1 Kimberly C Nelson CPA P01887713 2083447150 2025-11-13 2024 2025-03-06 01:10:19Z Maureen Braley PO Box 895 Boise ID 837010895 2414495 0 X http://isb.idaho.gov/ilf/ X 1975 ID To educate the public, provide indigent legal services and improve the administration of justice. 13 13 0 343 0 0 1098160 1340837 181588 156565 11968 121046 162786 170716 1454502 1789164 215000 499000 0 0 563732 602365 0 0 21430 230185 239588 1008917 1340953 445585 448211 3879004 4479125 580138 743289 3298866 3735836 X The Idaho Law Foundation maintains a continuing legal education program and administers grants to 1) educate the public, 2) provide legal services to the state's indigent, 3) develop programs to improve the administration of justice and coordinates the Idaho volunteer lawyers program. 0 0 514450 499000 Through the IOLTA (Interest on Lawyers' Trust Accounts) program, the Idaho Law Foundation works with members of the Idaho State Bar and the Idaho banking community to allow attorneys to place client funds which are nominal in amount or held for a short period of time into pooled interest-bearing accounts. Interest earned is remitted to the Idaho Law Foundation, which distributes these funds through the IOLTA grant process to programs that meet our funding requirements, including programs that: provide legal aid to the poor; support law related education programs for the public; offer scholarships and student loans; and improve the administration of justice. 360778 The Idaho Volunteer Lawyers Program recruits and trains attorneys and connects them with individuals qualifying for assistance because of their financial need. During the year volunteers provided $856,790 in free services to those in need. One of the many goals of IVLP is to help fight evictions. Because of the pandemic, many Idahoans were unemployed and therefore facing eviction. Assistance to low-income families and individuals was in much greater demand which the IVLP was able to be a part of. 237222 156565 Continuing legal education program assists in continuing education for business professionals and law related education for school children through providing online webinars, books, pamphlets and other study materials. Specifically, through working with Idaho's CLE, Idaho Law Foundation is able to provide materials at a discounted rate for those in need. 1112450 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X Maureen Braley 2083344500 525 W Jefferson Boise ID 83702 Sunrise A Ayers President 0.50 X X 0 0 0 Kimberlee S Bratcher Vice President 0.50 X X 0 0 0 Travis J Stright Treasurer 0.50 X X 0 0 0 Lynnette M Davis Vice President 0.50 X X 0 0 0 Fonda Jovick Immediate Past President 0.50 X X 0 0 0 Kari Campos Immediate Past President (left 06/2024) 0.50 X X 0 0 0 Hon Rick L Bollar Board Member 0.50 X 0 0 0 Michelle Crist-Aguiar Board Member 0.50 X 0 0 0 Charles Clayton Gill Board Member (from 07/2024) 0.50 X 0 0 0 Hon Robyn M Brody Board Member 0.50 X 0 0 0 Paul L Clark Board Member 0.50 X 0 0 0 Amanda Ulrich Board Member (from 07/2024) 0.50 X 0 0 0 Dean Aviva Abramovsky Board Member (from 07/2024) 0.50 X 0 0 0 Carole I Wesenberg Board Member 0.50 X 0 0 0 Kindra L Hansen Board Member (left 06/2024) 0.50 X 0 0 0 Dean Johanna Kalb Board Member (left 06/2024) 0.50 X 0 0 0 Diane K Minnich Executive Director (left 12/2024) 6.00 X 35804 0 6769 Maureen Braley Executive Director (from 11/2024) 3.00 X 1849 0 335 37653 0 7104 0 0 0 1 0 1216754 124083 1340837 Continuing Legal Educa 611710 140504 140504 Mock Trial Income 611710 9427 9427 Sponsorship Revenue 611710 981 981 Publication and Video 611710 570 570 5083 5083 156565 41195 41195 266052 95336 170716 170716 170716 609846 529995 79851 79851 79851 1789164 156565 0 291762 X 499000 499000 44964 4428 39773 763 410113 317325 81391 11397 147288 111250 31965 4073 217 217 21154 13284 6617 1253 14609 9129 5016 464 23938 18933 4266 739 63659 47293 14338 2028 2966 362 2604 1403 1193 140 70 10358 8962 930 466 8384 3771 4528 85 Seminar Expense 34572 34572 Civic Education 22444 22444 Board & Committee Expen 4816 1837 2887 92 Fundraising & Developme 1683 1683 29385 16767 12618 1340953 1112450 207073 21430 1402134 1701723 532479 915618 100806 93408 6270 4920 1834709 1138433 741095 696276 984831 882875 1965 1633 109424 182672 3879004 4479125 231595 220711 150970 352997 3700 4920 193873 164661 580138 743289 X 2083522 2258235 1215344 1477601 3298866 3735836 3879004 4479125 448211 -11241 0 X 0 1 X 1 0 X 432525 412664 577641 1098160 1340837 3861827 432525 412664 577641 1098160 1340837 3861827 3861827 303328 313318 286443 293106 307247 1503442 5365269 910682 0.71980 0.67210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 611946 2000 79781 16869 6664 670194 565780 2300 66555 16869 5820 611946 654979 10500 -75930 18000 5769 565780 609479 9000 60312 18000 5812 654979 571225 5325 53060 15000 5131 609479 1.00000 0.00000 0.00000 0 0 300350 300350 1531431 1138433 392998 2928 2928 696276 X 2730049 -11241 856790 845549 1884500 -95336 -95336 1789164 2293079 856790 95336 952126 1340953 0 1340953 Part V, Line 4: The Board Designated account, known as the Endowment Fund, was created by resolution of the Idaho Law Foundation, Inc. Board of Directors. Its purpose is to serve as a permanent endowment for the Foundation in order to enhance the financial resource base of the Foundation and for the furtherance of the purposes of the Foundation and for programs to promote law-related education, public understanding of the law, and the legal process and legal ethics, and for the other general purposes of the Foundation. Part X, Line 2: The Foundation believes that it has appropriate support for any tax positions affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 4b - Other Adjustments: Rental Expenses netted with Rental Income -95,336. Part XII, Line 2d - Other Adjustments: Rental Expenses netted with Rental Income 95,336. 1 Idaho Legal Aid Services Inc 1447 S Tyrell Lane Boise ID 83706 820293641 501(c)(3) 283000 0 Legal Aid Services University of Idaho College of Law PO Box 83720 Boise ID 837200051 826000945 State of Idaho 58000 0 Education and Legal Aid Services Intermountain Fair Housing Council Inc 4696 W Overland Road Suite 140 Boise ID 83705 820490846 501(c)(3) 50000 0 Legal Aid Services Jesse Tree 1121 W Miller St Boise ID 83703 850534777 501(c)(3) 55000 0 Legal Aid Services International Rescue Committee 7291 Franklin St Boise ID 83709 135660870 501(c)(3) 50000 0 Legal Aid Services 5 0 Part I, Line 2: Recipients are required to submit a budget with narrative as part of their application. At the end of the grant year, they are required to submit a report of expenditures and narrative. Both are reviewed by staff of the Foundation. X X X 0 0 0 0 0 0 0 0 0 Part I, Line 3 The current and former Executive Directors, Maureen Braley and Diane Minnich, are employees of Idaho State Bar, an unrelated organization. Compensation and benefits for the Executive Directors are allocated back to Idaho Law Foundation (ILF). For 2024, compensation in the amount of $37,653 and benefits in the amount of $7,311 were allocated back to ILF. The Executive Director's compensation is reviewed annually by the Commissioners of the Idaho State Bar. Comparability data is used and the organization documents the process. A reasonableness study is conducted annually to ensure reasonableness of compensation. Form 990, Part I, Line 5 & Part V, Line 2a: The Organization has reported zero individuals employed during tax year but has reported compensation and wages paid on Form 990, Part IX. The Idaho Law Foundation, Inc. and the Idaho State Bar have common management. All of the Foundation's administrative and operational activities are performed by Idaho State Bar employees and the related expenses are reimbursed by the Foundation. The two entities are unrelated and have separate governing boards. Form 990, Part VI, Section A, line 1a The governing body delegates broad authority to act on its behalf to the executive committee. The directors shall have the power to appoint an executive committee consisting of the president, vice-president, secretary, treasurer, and the immediate past president of the corporation, which shall have the powers, duties, and responsibilities as the Board of Directors may assign to it from time to time. Form 990, Part VI, Section A, line 6 The membership of the Corporation is composed of all members of the Idaho State Bar in good standing and such others as may be approved by two-thirds (2/3) vote of the Board of Directors. The Board of Directors shall set forth such conditions for membership and for termination of membership for any member approved by the Board of Directors. Form 990, Part VI, Section A, line 7a The voting rights of the members are equal. The Board of Directors are elected during an annual meeting by members of the corporation. Form 990, Part VI, Section A, line 7b Bylaw changes must be approved by the corporation's members. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the Board Treasurer, Executive Director and Controller. Form 990, Part VI, Section B, line 12c New board members and employees are required to read and sign the conflict of interest policy. Per the policy, board members are required to make a timely disclosure of related facts should an actual or potential conflict arise. Board members are recused from voting in the event of a conflict of interest. Form 990, Part VI, Section B, line 15 The Executive Director is an employee of Idaho State Bar, an unrelated organization. Compensation and benefits for the Executive Director are allocated back to Idaho Law Foundation. The Executive Director's compensation is reviewed annually by the Commissioners of the Idaho State Bar. Comparability data is used and the organization documents the process. Form 990, Part VI, Section C, line 19 The Annual Financial Statement, as part of the Annual Report, is provided to the public (generally Idaho State Bar Members) at the Annual Conference held mid-summer each year. The availability of governing documents and conflict of interest policy is considered as requested. Form 990, Part IX, Line 7: Idaho Law Foundation, Inc. and the Idaho State Bar have common management. All of the Foundation's administrative and operational activities are performed by Idaho State Bar employees, and the related expenses are reimbursed by the Foundation.