2026-09-08T14:16:31+00:00 2025-12-31 440160260 FORVIS MAZARS LLP 1401 50TH STREET SUITE 350 WEST DES MOINES IA 502665935 990 2025-01-01 721597019 IOWA LEGAL AID FOUNDATION IOWA 5152432151 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 KELLY MEINERS CFO 5154003617 2026-09-08 true KRISTIN TYNON P01063388 5152230159 2026-08-24 2025 NICHOLAS SMITHBERG 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 862065 false X WWW.IOWALEGALAIDFOUNDATION.ORG X 2005 IA TO SUPPORT THE PROVISION OF LEGAL SERVICES TO LOW-INCOME IOWANS THROUGH CONTRIBUTIONS TO IOWA LEGAL AID. 22 21 0 20 0 627908 840695 0 0 45933 21370 -9064 -28347 664777 833718 668061 845240 0 0 0 0 0 0 16517 53508 684578 898748 -19801 -65030 1539913 1749674 329268 539029 1210645 1210645 TO SUPPORT THE WORK OF IOWA LEGAL AID IN ACHIEVING ITS MISSION OF MAKING HOPE, DIGNITY, AND JUSTICE AVAILABLE TO LOW-INCOME IOWANS. false false 845240 845240 0 THE FOUNDATION PROVIDED FUNDING TO IOWA LEGAL AID IN THE AMOUNT OF $845,240. THIS FUNDING ALLOWED IOWA LEGAL AID TO SERVE LOW-INCOME IOWANS BY PROVIDING LEGAL ASSISTANCE AND EDUCATION THAT PROTECTS FUNDAMENTAL RIGHTS, BASIC NECESSITIES AND ACCESS TO THE JUDICIAL SYSTEM. 845240 true true false false false false false false false true false true false false false false false true false false false false false false true false false true false true false false false false false false false false false false false false false false false true false false false false true 6 0 true 0 false false false false false true true false false false false false false X 22 21 false false false false false true true true true false false false true true true true true true false false false false X ASHLEY JOHNSON (CFO) 5154003617 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 CARLA R HUGHES TREASURER 1.0 0.0 X X 0 0 0 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 4.0 46.0 X X 0 144409 40356 ONNA HOUCK PRESIDENT 1.0 0.0 X X 0 0 0 SARA STRAIN LINDER SECRETARY 1.0 0.0 X X 0 0 0 SUZAN STEWART VICE PRESIDENT 1.0 0.0 X X 0 0 0 ANGELA REIER DIRECTOR 1.0 0.0 X 0 0 0 ANJELA A SHUTTS DIRECTOR 1.0 0.0 X 0 0 0 CHRISTOPHER J JESSEN DIRECTOR 1.0 0.0 X 0 0 0 DAVID L BROWN DIRECTOR 1.0 0.0 X 0 0 0 DAVID W CREASEY DIRECTOR 1.0 0.0 X 0 0 0 EDWARD J GALLAGHER III DIRECTOR 1.0 0.0 X 0 0 0 ERIN NATHAN DIRECTOR 1.0 0.0 X 0 0 0 GARY STREIT DIRECTOR 1.0 0.0 X 0 0 0 GREG KENYON DIRECTOR 1.0 0.0 X 0 0 0 HANNAH ROGERS DIRECTOR 1.0 0.0 X 0 0 0 JENNIFER E LINDBERG DIRECTOR 1.0 0.0 X 0 0 0 JOHN C PIETILA DIRECTOR 1.0 0.0 X 0 0 0 ROBERT WATERMAN DIRECTOR 1.0 0.0 X 0 0 0 SEAN SOLBERG DIRECTOR 1.0 0.0 X 0 0 0 THAD MURPHY DIRECTOR 1.0 0.0 X 0 0 0 TIMOTHY J KRUMM DIRECTOR 1.0 1.0 X 0 0 0 WILLARD L BOYD III DIRECTOR 1.0 0.0 X 0 0 0 ASHLEY JOHNSON CFO BEG 10/25 4.0 46.0 X 0 29426 3959 KELLY MEINERS CFO END 08/25 4.0 40.0 X 0 109459 21999 0 283294 66314 0 false true false 0 346399 494296 840695 0 0 0 0 0 21370 21370 0 0 0 0 0 346399 28347 -28347 -28347 0 0 0 0 0 833718 0 0 -6977 845240 845240 2007 2007 26652 0 26652 0 6429 6429 3191 3191 3061 3061 11448 11448 PROFESSIONAL DUES 720 0 720 0 0 0 0 0 898748 845240 53508 0 250358 264111 680676 820972 93104 82811 0 0 0 0 750 0 0 0 0 0 515025 581780 0 0 0 1539913 1749674 2713 255 326555 538774 0 0 0 0 329268 539029 X 654582 581528 556063 629117 1210645 1210645 1539913 1749674 -65030 65030 0 X false true true false X X X 1 IOWA LEGAL AID 421079227 7 true 845240 0 1 845240 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 802878 75000 71390 0 949268 749356 18100 65433 30011 802878 703190 18700 54930 27464 749356 799890 18900 -51334 64266 703190 400245 366884 67675 34914 799890 0.0674 0.9326 0.0 false false CLOSELY-HELD EQUITY INTERESTS FINANCIAL DERIVATIVES COMMUNITY FOUNDATION 581780 F 581780 0 0 0 0 0 0 0 0 0 0 0 0 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 THE FOUNDATION'S ENDOWMENT FUNDS ARE TO BE USED TO SUPPORT IOWA LEGAL AID IN THE PROVISION OF LEGAL SERVICES TO LOW-INCOME IOWANS. BARRISTERS BALL 69325 69325 0 2213 2643 655 EQUAL JUSTICE AFTER HOURS 161698 161698 0 1753 4485 2 115376 115376 0 6927 5471 4200 346399 346399 0 10893 12599 4855 28347 -28347 true IOWA LEGAL AID 666 WALNUT ST 25TH DES MOINES IA 50309 421079227 501(C)(3) 845240 GENERAL SUPPORT 1 0 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS IOWA LEGAL AID FOUNDATION PROVIDES SUPPORT TO IOWA LEGAL AID IN FULFILLMENT OF ITS EXEMPT PURPOSE. IOWA LEGAL AID PRESENTS TO THE FOUNDATION BOARD OF DIRECTORS ON A QUARTERLY BASIS THE RESULTS OF ITS ACTIVITIES. false false false false false false false false false NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 0 144409 0 0 0 0 0 10702 0 29654 0 184765 0 0 SCHEDULE J, PART I, LINE 3 PROCESS TO ESTABLISH COMPENSATION THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS SET BY THE IOWA LEGAL AID BOARD OF DIRECTORS. AN EVALUATION PROCESS IS CONDUCTED BY THE EXECUTIVE 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 REVIEW IS CONDUCTED ANNUALLY. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE FULL BOARD OF DIRECTORS OF IOWA LEGAL AID FOUNDATION IS APPOINTED BY THE BOARD OF DIRECTORS OF IOWA LEGAL AID. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS THE APPROVAL OF ANY CHANGES IN THE BYLAWS MUST BE APPROVED IN ADVANCE BY A MAJORITY OF THE BOARD OF DIRECTORS OF IOWA LEGAL AID. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. THE RETURN IS APPROVED FOR FILING ONCE ALL OF THE QUESTIONS HAVE BEEN ADDRESSED. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY THE BOARD ADOPTED A POLICY THAT PROVIDES THAT BOARD MEMBERS ARE 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 FOUNDATION'S CONFLICT OF INTEREST POLICY. BOARD MEMBERS WERE PROVIDED THE CONFLICT DISCLOSURE FORM AT A QUARTERLY MEETING. OTHERS NOT IN ATTENDANCE WERE MAILED THE FORM. 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 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE FOUNDATION OFFERS PUBLIC INSPECTION OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS DURING REGULAR BUSINESS HOURS AT ITS ADMINISTRATIVE OFFICES. IOWA LEGAL AID 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 421079227 LEGAL SERVICE IA 501(C)(3) 7 NA false false true false false false false false false false false false true false true true true true false false