Nonprofit · EIN 23-7439392
IDAHO LAW FOUNDATION INC
Tax-exempt · BOISE, ID 83701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,789,164 | $1,340,953 | $448,211 | $4,479,125 | $743,289 | $3,735,836 |
| December 31, 2023 | 990 | $1,454,502 | $1,008,917 | $445,585 | $3,879,004 | $580,138 | $3,298,866 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,340,837
- of which government grants
- $1,216,754
- Program service revenue
- $156,565
- Investment income
- $121,046
- Net rental income
- $170,716
- Net gain from sales of assets
- $79,851
- Other revenue
- $170,716
Expenses
- Grants and similar amounts paid
- $499,000
- Compensation of officers, directors and key employees
- $44,964
- Other salaries and wages
- $410,113
- Salaries, compensation and benefits (total)
- $602,365
- Professional fundraising fees
- $0
- Legal fees
- $217
- Accounting fees
- $21,154
- Occupancy
- $63,659
- Travel
- $2,966
- Depreciation
- $10,358
- Program services (functional)
- $1,112,450
- Management and general (functional)
- $207,073
- Fundraising (functional)
- $21,430
Balance sheet and other
- Total assets, start of year
- $3,879,004
- Total assets, end of year
- $4,479,125
- Total liabilities, end of year
- $743,289
- Net assets, end of year
- $3,735,836
- Land, buildings and equipment
- $696,276
- Publicly traded securities
- $882,875
- Net assets without donor restrictions
- $2,258,235
- Net assets with donor restrictions
- $1,477,601
- Gross receipts
- $2,414,495
- Employees
- 0
- Volunteers
- 343
- Year formed
- 1975
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Diane K Minnich | Executive Director (left 12/2024) Officer | 6 | $35,804 | $6,769 |
| Maureen Braley | Executive Director (from 11/2024) Officer | 3 | $1,849 | $335 |
| Sunrise A Ayers | President Trustee or director, Officer | 0.5 | $0 | $0 |
| Kimberlee S Bratcher | Vice President Trustee or director, Officer | 0.5 | $0 | $0 |
| Travis J Stright | Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Lynnette M Davis | Vice President Trustee or director, Officer | 0.5 | $0 | $0 |
| Fonda Jovick | Immediate Past President Trustee or director, Officer | 0.5 | $0 | $0 |
| Kari Campos Immediate | Past President (left 06/2024) Trustee or director, Officer | 0.5 | $0 | $0 |
| Hon Rick L Bollar | Board Member Trustee or director | 0.5 | $0 | $0 |
| Michelle Crist-Aguiar | Board Member Trustee or director | 0.5 | $0 | $0 |
| Charles Clayton Gill | Board Member (from 07/2024) Trustee or director | 0.5 | $0 | $0 |
| Hon Robyn M Brody | Board Member Trustee or director | 0.5 | $0 | $0 |
| Paul L Clark | Board Member Trustee or director | 0.5 | $0 | $0 |
| Amanda Ulrich | Board Member (from 07/2024) Trustee or director | 0.5 | $0 | $0 |
| Dean Aviva Abramovsky | Board Member (from 07/2024) Trustee or director | 0.5 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carole I Wesenberg | Board Member Trustee or director | 0.5 | $0 |
| Kindra L Hansen | Board Member (left 06/2024) Trustee or director | 0.5 | $0 |
| Dean Johanna Kalb | Board Member (left 06/2024) Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Diane K Minnich | Executive Director Officer | 6 | $30,546 | $5,675 |
| Fonda Jovick | President Trustee or director, Officer | 0.5 | $0 | $0 |
| Sunrise A Ayers | Vice President Trustee or director, Officer | 0.5 | $0 | $0 |
| Travis J Stright | Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Kimberlee S Bratcher | Secretary Trustee or director, Officer | 0.5 | $0 | $0 |
| Kari M Campos | Immediate Past President Trustee or director, Officer | 0.5 | $0 | $0 |
| Hon Rick L Bollar | Board Member Trustee or director | 0.5 | $0 | $0 |
| Michelle Crist-Aguiar | Board Member Trustee or director | 0.5 | $0 | $0 |
| Lynette M Davis | Board Member Trustee or director | 0.5 | $0 | $0 |
| Hon Robyn M Brody | Board Member Trustee or director | 0.5 | $0 | $0 |
| Paul L Clark | Board Member Trustee or director | 0.5 | $0 | $0 |
| Kindra L Hansen | Board Member Trustee or director | 0.5 | $0 | $0 |
| Dean Johanna Kalb | Board Member Trustee or director | 0.5 | $0 | $0 |
| Carole I Wesenberg | Board Member Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 895, BOISE, ID 83701-0895
- Principal officer (990 for 2024)
- Maureen Braley, PO Box 895, Boise, ID 837010895
- Signed the 990
- Travis Stright, Treasurer
- Phone
- (208) 334-4500
- Website
- http://isb.idaho.gov/ilf/
- Return prepared by
- Eide Bailly LLP
Mission
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.
Program accomplishments
- 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.Expenses $514,450 · grants $499,000
- 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.Expenses $360,778
- 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.Expenses $237,222 · revenue $156,565
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7439392
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,479,125
- Income (IRS master file)
- $2,414,495
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,789,164 | $1,340,953 | $4,479,125 | XML |
| 990 | December 2023 | $1,454,502 | $1,008,917 | $3,879,004 | XML |
| 990 | December 2022 | $926,696 | $1,043,556 | $3,169,538 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7439392).
Questions about IDAHO LAW FOUNDATION INC
- What is the EIN of IDAHO LAW FOUNDATION INC?
- The employer identification number (EIN) of IDAHO LAW FOUNDATION INC is 23-7439392.
- Is IDAHO LAW FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to IDAHO LAW FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IDAHO LAW FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of IDAHO LAW FOUNDATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IDAHO LAW FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of IDAHO LAW FOUNDATION INC?
- The 990 for the year ended December 31, 2024 names Maureen Braley.
- Who are the officers and directors of IDAHO LAW FOUNDATION INC?
- The 990 for the year ended December 31, 2024 lists 18 people; 2 received compensation from the organization, the highest $35,804 (Diane K Minnich, Executive Director (left 12/2024)).
- How much revenue does IDAHO LAW FOUNDATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,789,164, expenses of $1,340,953 and total assets of $4,479,125 at year end.
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