2024-11-12T09:55:40+00:00 2023-12-31 440160260 Forvis Mazars LLP 1401 50th Street Suite 350 West Des Moines IA 502665935 990 2023-01-01 421079227 Iowa Legal Aid IOWA 5152432151 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 2024-11-12 true Kristin Tynon P01063388 5152230159 2024-11-12 2023 2024-10-15 13:58:12Z NICHOLAS SMITHBERG 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 18353275 false X WWW.IOWALEGALAID.ORG X 1977 IA TO PROVIDE CRITICAL LEGAL ASSISTANCE TO LOW-INCOME AND VULNERABLE IOWANS, PROTECTING THEIR FUNDAMENTAL RIGHTS. 19 19 204 276 0 0 11179993 15720660 0 60638 99166 2298 16366 11242929 15836192 0 0 10660603 11268917 0 538388 2195049 2261074 12855652 13529991 -1612723 2306201 17097635 19933050 5906353 6218990 11191282 13714060 IOWA LEGAL AID MAKES HOPE, DIGNITY AND JUSTICE AVAILABLE TO LOW-INCOME IOWANS THROUGH LEGAL ASSISTANCE AND EDUCATION THAT PROTECTS FUNDAMENTAL RIGHTS, BASIC NECESSITIES AND ACCESS TO THE JUDICIAL SYSTEM; CHALLENGES POLICIES AND PRACTICES THAT HARM LOW-INCOME PERSONS; AND EMPOWERS CLIENTS TO ADVOCATE EFFECTIVELY FOR THEMSELVES AND THEIR COMMUNITIES. false false 11633587 IOWA LEGAL AID HAS BEEN MEETING THE CIVIL LEGAL NEEDS OF LOW-INCOME IOWANS FOR MORE THAN FORTY YEARS. WE MAKE HOPE, DIGNITY AND JUSTICE POSSIBLE FOR MORE THAN 32,000 IOWANS EVERY YEAR. WITH TEN REGIONAL OFFICES, IOWA LEGAL AID SERVICES CLIENTS IN EVERY COUNTY IN THE STATE OF IOWA. OUR FREE LEGAL ASSISTANCE HELPS AT RISK FAMILIES TO LIVE SAFELY AND OBTAIN INCOME SECURITY, HOUSING STABILITY AND ACCESS TO HEALTHCARE. OUR EFFECTIVE AND INNOVATIVE STRATEGIC INITIATIVES ARE A CRITICAL LIFELINE FOR COMMUNITIES IN NEED SUCH AS DISASTER VICTIMS, CHILDREN, SENIORS, VETERANS, DOMESTIC VIOLENCE SURVIVORS, AND PEOPLE WITH DISABILITIES. 11633587 true true false true false false false false true true false true true true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 39 0 true 204 true false false false false false true true false false false false false false X 19 19 false false true false false false false true true false false true true true true true true true true false X KELLY MEINERS 5154003617 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 ANNA EVANS SECRETARY 1.5 X X 0 0 0 KAREN SHAFF PRESIDENT 1.5 X X 0 0 0 MELVIN SHAW TREASURER 1.5 X X 0 0 0 NATE WILLEMS VICE PRESIDENT 1.5 X X 0 0 0 ALISON GUERNSEY DIRECTOR 1.0 X 0 0 0 AUNA GOODMAN DIRECTOR 1.0 X 0 0 0 DANIELLE YOUNG-KRUGER DIRECTOR 1.0 X 0 0 0 ELIZABETH GROB DIRECTOR 1.0 X 0 0 0 KERRY RODABAUGH MD DIRECTOR 1.0 X 0 0 0 LEON SPIES EX-OFFICIO DIRECTOR 1.0 X 0 0 0 MATTHEW CHAPMAN DIRECTOR 1.0 X 0 0 0 MICHAEL MAHAFFEY DIRECTOR 1.0 X 0 0 0 RICHARD DAVIDSON DIRECTOR 1.0 X 0 0 0 SAMUEL JONES DIRECTOR 1.0 X 0 0 0 SCOTT FOLKERS DIRECTOR 1.0 X 0 0 0 SHAL-MARIE WINTER DIRECTOR 1.0 X 0 0 0 SHENIKA MCGILL DIRECTOR 1.0 X 0 0 0 STEVEN M BRADFORD DIRECTOR 1.0 X 0 0 0 TIMOTHY KRUMM DIRECTOR 1.0 1.0 X 0 0 0 KELLY MEINERS CFO 40.0 4.0 X 106234 0 32655 NICK SMITHBERG EXECUTIVE DIRECTOR 46.0 4.0 X 140600 0 38201 ALEX KORNYA LITIGATION DIRECTOR 45.0 0.0 X 101890 0 17389 ANGELA BROUGHTON-ROMAIN DEPUTY 40.0 0.0 X 117009 0 8132 CARRIE O'CONNER REGIONAL MANAGER 40.0 0.0 X 101555 0 7040 567288 0 103417 5 false true false PRO CIRRUS TECHNOLOGIES INC 12204 NICHOLETTE AVE S BURNSVILLE MN 55337 CLOUD DESKTOP SUPPORT 269569 1 603678 753468 10179195 4184319 15720660 0 0 0 0 0 130525 130525 0 0 2483964 2515323 -31359 0 -31359 -31359 1760 -1760 -1760 FEE AWARDS 900099 11645 11645 OTHER INCOME 900099 4021 4021 SALE OF PUBLICATION 900099 2460 2460 0 0 0 0 18126 15836192 0 0 115532 317690 265513 33355 18822 8086987 6966981 794329 325677 438036 376149 43928 17959 1802617 1547937 180772 73908 623587 535485 62535 25567 47513 11878 33259 2376 14203 14203 196615 190821 4085 1709 895112 787554 74142 33416 636780 546214 65436 25130 192098 165226 22534 4338 117563 98870 13520 5173 62788 53712 6457 2619 TRAINING 57678 50144 6770 764 DUES & FEES 22679 19458 2291 930 LITIGATION 17645 17645 MISCELLANEOUS 400 400 0 0 0 0 13529991 11633587 1358016 538388 2106 717 2069301 3973088 3376714 4383194 0 0 0 0 63175 68787 1529730 1032506 389992 497224 4917086 5131992 384835 427917 1211185 1210636 4683241 4239495 17097635 19933050 799470 890661 295865 906018 0 0 4811018 4422311 5906353 6218990 X 7719256 8397125 3472026 5316935 11191282 13714060 17097635 19933050 X 2306201 217126 -549 X false true X true true true X 11621270 12064769 13485488 11179993 15720660 64072180 0 0 11621270 12064769 13485488 11179993 15720660 64072180 3112177 60960003 67963 81311 77021 79578 130525 436398 0 0 0 14140 9540 18126 41806 64550384 72916 0.9444 0.9433 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - SALE OF PUBLICATIONS, COLUMN A - , COLUMN B - , COLUMN C - 3088.0, COLUMN D - 2450.0, COLUMN E - 2460.0, COLUMN F - 7998.0; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - 11052.0, COLUMN D - 7090.0, COLUMN E - 4021.0, COLUMN F - 22163.0; DESCRIPTION - FEE AWARDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 11645.0, COLUMN F - 11645.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 4138 false false 4138 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY IOWA LEGAL AID PROVIDES FREE LEGAL SERVICES TO LOW-INCOME CLIENTS THROUGHOUT THE STATE OF IOWA. AS PART OF IOWA LEGAL AID'S ADVOCACY EFFORT, PROGRAM ATTORNEYS AND LEGAL ASSISTANTS ENGAGE IN LEGISLATIVE OR ADMINISTRATIVE ADVOCACY AS PERMITTED BY FEDERAL REGULATIONS. THIS TYPICALLY ENCOMPASSES CONTACT WITH LEGISLATORS OR OTHER PUBLIC OFFICIALS WHEN AN ATTORNEY OR PARALEGAL IS REQUESTED IN WRITING TO MAKE COMMENTS ON PARTICULAR LEGISLATION OR COMMENT TO AN ADMINISTRATIVE AGENCY ABOUT THE AGENCY'S RULES THROUGH A RULE MAKING PROCESS. IOWA LEGAL AID'S ADMINISTRATIVE STAFF ALSO LOBBIES ON BEHALF OF THE PROGRAM'S INTERESTS AS THEY RELATE TO MAINTAINING OR INCREASING PUBLIC SOURCES OF FUNDING. IOWA LEGAL AID DOES NOT PROVIDE CAMPAIGN CONTRIBUTIONS OR MAKE GIFTS OR OTHER DONATIONS TO PUBLIC OFFICIALS OR LEGISLATORS. THE EXPENDITURES INCLUDE THE COST OF PERSONNEL AND NON-PERSONNEL EXPENSES DERIVATIVE OF THE LOBBYING ACTIVITY. 703190 18700 54930 27464 749356 799890 18900 -51334 64266 703190 444006 323123 67675 34914 799890 427182 34424 17600 444006 374357 3286 65839 16300 427182 0.036 0.964 0.0 true false 326060 326060 1203670 1032506 171164 497224 INT IN NA OF IA LEGAL AID FDN 1210636 F 1210636 Client Trust Funds 14204 Right of Use - Office Space 4108039 Right of Use - Equipment 117252 4239495 Capital Lease Payable 4408107 Client Trust Fund Payable 14204 4422311 17292320 217126 1271413 1760 1490299 15802021 14203 19968 34171 15836192 14768993 1271413 1760 1273173 13495820 14203 19968 34171 13529991 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 ENDOWMENT FUNDS WILL BE USED TO SUPPORT THE OPERATIONS OF THE IOWA LEGAL AID DAVENPORT OFFICE. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Expenses - 1760 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements GROSS UP FOR EXPENSES PAID BY RELATED ORGANIZATION - 19968 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses - 1760 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements GROSS UP FOR EXPENSES PAID BY RELATED ORGANIZATION - 19968 X X X false false false false false false false false false NICK SMITHBERG EXECUTIVE DIRECTOR 140600 0 0 0 0 0 10192 0 28009 0 178801 0 0 0 Form 990, Part VI, Line 4 Significant changes to organizational documents THE POWERS AND DUTIES OF THE LOCAL ADVISORY COUNCILS WERE UPDATED TO PROVIDE CLARITY AS TO THEIR ROLES TO THE BOARD AND THE ORGANIZATION. THE ADVISORY CAPACITY OF THE COUNCILS WAS ARTICULATED IN ARTICLE XI. Form 990, Part VI, Line 11b Review of form 990 by governing body AN INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990. THE ORGANIZATION'S DEVELOPMENT, FINANCE AND AUDIT COMMITTEE REVIEWS AND APPROVES THE IRS FORM 990 PRIOR TO FILING AND MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS THAT THE IRS FORM 990 BE ACCEPTED. ALL MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO THE BOARD'S ACCEPTANCE OF THE COMMITTEE'S RECOMMENDATION. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS ARE ANNUALLY REQUIRED 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 ORGANIZATION'S CONFLICT OF INTEREST POLICIES. 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 15a Process to establish compensation of top management official THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS. AN EVALUATION PROCESS IS CONDUCTED BY THE BOARD'S PERSONNEL, GRIEVANCE AND GOVERNANCE 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 IS REVIEW IS CONDUCTED ANNUALLY. Form 990, Part VI, Line 15b Process to establish compensation of other employees ANNUALLY COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR PERIODICALLY CONDUCTS WRITTEN EVALUATIONS. SALARY CHANGES ARE RECOMMENDED BY THE EXECUTIVE DIRECTOR AND REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD IS AWARE OF THE SALARIES OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION OFFERS PUBLIC INSPECTION OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS DURING REGULAR OFFICE HOURS AT ITS ADMINISTRATIVE OFFICES. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Interest in Net Assets of Iowa Legal Aid Foundation - -549; IOWA LEGAL AID FOUNDATION 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 721597019 SUPPORT ILA IA 501(c)(3) Type I IOWA LEGAL AID true false false true false false false false false false false false false true true true true true false false IOWA LEGAL AID FOUNDATION C 753468 FMV