Nonprofit · EIN 42-1376345
IOWA LAWYERS ASSISTANCE PROGRAM
Tax-exempt · SIOUX CITY, IA 51102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $121,405 | $120,784 | $621 | $101,210 | $911 | $100,299 |
| December 31, 2024 | 990-EZ | $139,024 | $129,028 | $9,996 | $101,738 | $2,060 | $99,678 |
| December 31, 2023 | 990-EZ | $147,084 | $122,459 | $24,625 | $93,439 | $3,757 | $89,682 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $121,405
Expenses
- Compensation of officers, directors and key employees
- $99,829
- Salaries, compensation and benefits (total)
- $110,325
- Other expenses
- $10,459
- Program services (functional)
- $120,784
Balance sheet and other
- Total assets, start of year
- $101,738
- Total assets, end of year
- $101,210
- Total liabilities, end of year
- $911
- Net assets, end of year
- $100,299
- Cash, savings and investments
- $101,210
- Gross receipts
- $121,405
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HUGH GRADY | FORMER EXEC DIR | 40 | $60,246 |
| JOSEPH QUINN | Executive Dir. | 40 | $39,583 |
| STEPHEN BELAY | President | 5 | $0 |
| AMBER HEGARTY | Vice President | 5 | $0 |
| DAN MOORE | Treasurer | 5 | $0 |
| SCOTT BANDSTRA | Director | 1 | $0 |
| EMILY DEAN | Director | 1 | $0 |
| MARK SMITH | Director | 1 | $0 |
| THOMAS MURPHY | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hugh Grady | Executive Director | 40 | $96,393 |
| Dan Moore | President | 5 | $0 |
| Harry Shipley | Treasurer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Hugh Grady | Executive Director | 40 | $96,393 | $1,631 |
| Dan Moore | President | 5 | $0 | $0 |
| Harry Shipley | Treasurer | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3207, SIOUX CITY, IA 51102-3207
- Signed the 990-EZ
- STEPHEN BELAY, President
- Phone
- (515) 277-3817
- Website
- WWW.IOWALAP.ORG
- Return prepared by
- TARBELL & CO PLC
Mission
THE IOWA LAWYERS ASSISTANCE PROGRAM (ILAP) IS A PRIVATE, NON-PROFIT, ORGANIZATION DEDICATED TO HELPING IOWA'S JUDGES, ATTORNEYS, AND LAW STUDENTS OBTAIN TREATMENT FOR SUBSTANCE ABUSE, CHEMICAL DEPENDENCY, ADDICTION, AND MENTAL HEALTH ISSUES. ILAP OFFERS THIS SERVICE ON A FREE AND CONFIDENTIAL BASIS.
Program accomplishments
- PROVIDING INTERVENTION EVALUATIONS, OFFERING DOCTOR REFERRALS, ALCOHOL, DRUG DEPENDENCY, AND MENAL HEALTH TREATMENT CENTER REFERRALS. THE PROGRAM ALSO PROVIDES FOLLOW-UP EDUCATIONAL PROGRAMS FOR LAWYERS THROUGHOUT THE STATE OF IOWA.IN 2025, THE ORGANIZATION PROVIDED SERVICES FOR APPROXIMATELY 70 LAWYERS, HOWEVER, THE SERVICES ARE AVAILABLE TO ALL OF THE MEMBERS OF THE IOWA STATE BAR ASSOCIATION, WHICH INCLUDES OVER 7500 MEMBERS.Expenses $120,784 · grants $115,247
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-1376345
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99Z)
- Assets (IRS master file)
- $101,210
- Income (IRS master file)
- $121,405
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $121,405 | $120,784 | $101,210 | IRS |
| 990-EZ | December 2024 | $139,024 | $129,028 | $101,738 | XML |
| 990-EZ | December 2023 | $147,084 | $122,459 | $93,439 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 42-1376345).
Questions about IOWA LAWYERS ASSISTANCE PROGRAM
- What is the EIN of IOWA LAWYERS ASSISTANCE PROGRAM?
- The employer identification number (EIN) of IOWA LAWYERS ASSISTANCE PROGRAM is 42-1376345.
- Is IOWA LAWYERS ASSISTANCE PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to IOWA LAWYERS ASSISTANCE PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IOWA LAWYERS ASSISTANCE PROGRAM 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 IOWA LAWYERS ASSISTANCE PROGRAM due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IOWA LAWYERS ASSISTANCE PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of IOWA LAWYERS ASSISTANCE PROGRAM?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $60,246 (HUGH GRADY, FORMER EXEC DIR).
- How much revenue does IOWA LAWYERS ASSISTANCE PROGRAM have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $121,405, expenses of $120,784 and total assets of $101,210 at year end.
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