2026-02-03T15:07:50-05:00 2025-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2024-07-01 426055756 IOWA STATE BAR FOUNDATION IOWA 5152433179 625 EAST COURT AVE DES MOINES IA 50309 GARY STREIT PRESIDENT 0051524331 2026-02-02 true false ALEXANDRA KAFER CPA P02066016 5152883279 2026-02-02 2024 2025-03-06 01:10:19Z GARY STREIT 699614 false X N/A X 1949 IA PROMOTION AND ADVANCEMENT OF THE SCIENCE OF JURISPRUDENCE. 9 9 0 25 0 228186 210169 0 128454 166459 181 -14081 356821 362547 98500 105872 0 0 0 0 56700 64769 155200 170641 201621 191906 2987273 3327437 33184 0 2954089 3327437 THE FOUNDATION STRIVES TO BE A CATALYST, CONVENER AND COLLABORATOR FOR CHANGE THAT FURTHERS THE PROMOTION AND ADVANCEMENT OF THE SCIENCE OF JURISPRUDENCE. false false 105872 105872 GRANT-MAKING IN THE SUPPORT OF IOWA STATE BAR ASSOCIATION FOR PROJECTS FURTHERING THE MISSION OF THE IOWA STATE BAR FOUNDATION. 105872 true true false false false false false false false true false false false false false true false false false false false false false false true false false true false true false false false false false false false false true true false false false true false true false true 0 0 0 false false false false false false false false false false false false X 9 9 false true false false false true false true true false false true true true true true true false false false X HARRY SHIPLEY 5152433179 625 E COURT AVE DES MOINES IA 50309 X DWIGHT DINKLA EXECUTIVE DI 1.00 39.00 X 0 190498 25895 HARRY SHIPLEY ASSOC EXECUT 2.00 38.00 X 0 171244 18668 GUY COOK DIRECTOR 2.00 X 0 0 0 JOHN LOUGHLIN DIRECTOR 2.00 X 0 0 0 DAN MOORE DIRECTOR 2.00 X 0 0 0 DEBORAH PETERSEN DIRECTOR 2.00 2.00 X 0 0 0 HEATHER PRENDERGAST DIRECTOR 2.00 X 0 0 0 GARY STREIT PRESIDENT 5.00 X X 0 0 0 MARK SCHULING VICE PRESIDE 2.00 X X 0 0 0 ERIC TURNER SECRETARY 2.00 X X 0 0 0 ARNOLD KENYON III TREASURER 2.00 X X 0 0 0 361742 44563 false true false 1000 209169 58151 210169 70868 70868 383647 12477 300533 83114 12477 95591 95591 22275 1000 36534 -14259 MISCELLANEOUS 900099 178 178 178 362547 178 166459 X 105872 105872 20400 20400 9700 9700 17305 17305 180 180 17184 17184 170641 105872 64769 0 154669 17245 57662 44632 7303 34264 2661810 3100890 16713 105829 113693 2987273 3327437 5039 28145 33184 0 X 2650868 2943590 303221 383847 2954089 3327437 2987273 3327437 191906 181442 X true X false false false X X 1 IOWA STATE BAR ASSOCIATION 420335370 10 true 65000 0 1 65000 0 true false true true true false false true false false false false false false false false false true false PART IV, SECTION A, LINE 3B THE IOWA STATE BAR FOUNDATION'S ARTICLES PROVIDE THAT ALL OF ITS DIRECTORS ARE ELECTED BY THE IOWA STATE BAR ASSOCIATION'S BOARD OF GOVERNORS. PART IV, SECTION A, LINE 3C THE IOWA STATE BAR FOUNDATION SHARES STAFF AND MANAGEMENT WITH THE IOWA STATE BAR ASSOCIATION. THE FOUNDATION, ON OCCASION, PROVIDES GRANTS FOR SPECIAL RESEARCH AND EDUCATIONAL PROJECTS UNDERTAKEN BY THE ASSOCIATION. THE CLOSE STAFF AND BOARD WORKING RELATIONSHIPS ASSURE PROPER USE OF GRANTS PROVIDED BY THE FOUNDATION. PART IV, SECTION A, LINE 6 THE MAIN OBJECTIVE OF THE FOUNDATION IS TO SUPPORT IOWA STATE BAR ASSOCIATION, HOWEVER, FROM TIME-TO-TIME THE FOUNDATION GRANTS MONEY TO OTHER ORGANIZATIONS THAT HAVE A SIMILAR MISSION OF PROMOTING AND ADVANCING OF THE SCIENCE OF JURISPRUDENCE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 105830 1000 12255 4555 837 113693 97674 1000 11569 3649 764 105830 92854 2000 8229 4660 749 97674 106630 2000 -11153 3838 785 92854 85751 3500 21528 3377 772 106630 1.00000 true false X SCHEDULE D, PAGE 2, PART V, LINE 4 DISTRIBUTIONS RECEIVED FROM THE ENDOWMENT ACCOUNT CAN BE USED BY THE FOUNDATION IN ANY WAY THAT IS CONSISTENT WITH THE MISSION. SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2025 AND 2024. SILENT AUCTION 23275 1000 22275 36534 23275 1000 22275 36534 36534 -14259 true IOWA STATE BAR ASSOCIATION 625 EAST COURT AVE DES MOINES IA 50309 420335370 501C6 65000 FUNDING PROGRAMS IOWA LEGAL AID 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 421079227 501C3 10000 FUNDING KIDS FIRST LAW CENTER 420 6TH STREET SE SUITE 160 CEDAR RAPIDS IA 52401 202199649 501C3 7500 FUNDING CADY LEARNING CENTER 700 WALNUT STREET STE 1600 DES MOINES IA 50309 863352208 501C3 10000 FUNDING NATIONAL BAR ASSOCIATION 1816 12TH STREET NW WASHINGTON DC 20009 480793589 501C6 7500 FUNDING 3 2 SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANTEE SHALL PROVIDE TO THE FOUNDATION A DETAILED WRITTEN REPORT ON THE USE OF THE GRANT FUNDS, IN ACCORDANCE WITH THE SCHEDULE INCLUDED WITH THE GRANT AGREEMENT DOCUMENTS PROVIDED. THE REPORT SHALL INCLUDE A DESCRIPTION OF HOW FUNDS WERE SPENT, THE PROGRESS IN ACCOMPLISHING THE PURPOSES OF THE GRANT, AND AN APPRAISAL OF THE PROJECT RESULTS UNDER THE GRANT FOR THE REPORTING PERIOD. SCHEDULE I, PAGE 4, PART IV AS A SUPPORTING ORGANIZATION OF THE IOWA STATE BAR ASSOCIATION, THE IOWA STATE BAR FOUNDATION PROVIDES FUNDING GRANTS TO THE IOWA STATE BAR ASSOCIATION TO HELP THE MISSION OF ADVANCING THE SCIENCE OF JURISPRUDENCE. NO FUNDS GRANTED TO THE IOWA STATE BAR ASSOCIATION ARE USED FOR LOBBYING OR UNRELATED BUSINESS INCOME PURPOSES. false false false false false false false false false DWIGHT DINKLA EXECUTIVE DIRECTOR 190498 15496 10399 216393 HARRY SHIPLEY ASSOC EXECUTIVE DIR 171244 13892 4776 189912 X 12 2245 FAIR MARKET VALUE X 3 21617 SELLING VALUE X TRIPS 7 27769 FAIR MARKET VALUE X EVENT TICKETS 10 1815 FAIR MARKET VALUE X GIFT BASKETS 7 2495 FAIR MARKET VALUE X MOCK TRIAL GIFT 12 2210 FAIR MARKET VALUE false false false SCHEDULE M, PAGE 2, PART II PART 1, COLUMN B - THE ORGANIZATION IS USING THE NUMBER OF CONTRIBUTIONS RECEIVED AS THE METHOD OF REPORTING CONTRIBUTIONS. FORM 990, PAGE 6, PART VI, LINE 3 THE IOWA STATE BAR FOUNDATION IS MANAGED BY THE IOWA STATE BAR ASSOCIATION, THE ORGANIZATION IT SUPPORTS. SEE SCHEDULE A, PART I, 12G. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS OF THE FOUNDATION ARE ELECTED BY THE BOARD OF THE IOWA STATE BAR ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS 10 DAYS PRIOR TO FILING. DIRECTORS WILL BE ASKED TO REVIEW AND DIRECT ANY QUESTIONS TO ISBA ACCOUNTANT OR DIRECTLY TO THE RETURN PREPARER. FORM 990, PAGE 6, PART VI, LINE 12C ANY DIRECTOR OR OFFICER WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE BOARD OF DIRECTORS SHALL DISCUSS AND DECIDE IF A CONFLICT OF INTEREST EXISTS. THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THIS DETERMINATION IS DISCUSSED AND VOTED UPON. THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER THE ISBF CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. EACH DIRECTOR AND OFFICER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS FOUNDATION HAS TAX-EXEMPT STATUS PURSUANT TO IRC 501(C)(3)AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 19 THE ISBF PROVIDES COPIES OF FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. FORM 990, PART IX, LINE 24E MISCELLANEOUS 0 17,184 0 IOWA STATE BAR ASSOCIATION 625 EAST COURT AVE DES MOINES IA 50309 420335370 JUSTICE IA 6 NA false false true false false false false false false false false false false true false true false false false false IOWA STATE BAR ASSOCIATION B 65000 CASH IOWA STATE BAR ASSOCIATION M 20400 CASH SCHEDULE R PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: IOWA STATE BAR ASSOCIATION PRIMARY ACTIVITY: ADVANCE JURISPRUDENCE AND FACILITATE THE ADMINISTRATION OF JUSTICE IN IOWA.