Nonprofit · EIN 42-1079227
IOWA LEGAL AID
Tax-exempt · DES MOINES, IA 50309
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $14,338,265 | $15,085,478 | -$747,213 | $19,034,346 | $6,145,458 | $12,888,888 |
| December 31, 2024 | 990 | $14,284,776 | $14,752,539 | -$467,763 | $19,814,605 | $6,395,824 | $13,418,781 |
| December 31, 2023 | 990 | $15,836,192 | $13,529,991 | $2,306,201 | $19,933,050 | $6,218,990 | $13,714,060 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,069,702
- of which government grants
- $10,913,063
- Program service revenue
- $0
- Investment income
- $261,600
- Net gain from sales of assets
- -$3,352
- Other revenue
- $6,963
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $349,608
- Other salaries and wages
- $8,931,559
- Salaries, compensation and benefits (total)
- $12,468,780
- Professional fundraising fees
- $0
- Legal fees
- $4,000
- Accounting fees
- $57,356
- Occupancy
- $698,190
- Travel
- $254,713
- Depreciation
- $100,243
- Program services (functional)
- $12,876,816
- Management and general (functional)
- $1,532,781
- Fundraising (functional)
- $675,881
Balance sheet and other
- Total assets, start of year
- $19,814,605
- Total assets, end of year
- $19,034,346
- Total liabilities, end of year
- $6,145,458
- Net assets, end of year
- $12,888,888
- Land, buildings and equipment
- $252,201
- Publicly traded securities
- $5,594,005
- Net assets without donor restrictions
- $7,115,635
- Net assets with donor restrictions
- $5,773,253
- Gross receipts
- $16,046,825
- Employees
- 198
- Volunteers
- 275
- Year formed
- 1977
- State of legal domicile
- IA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NICHOLAS SMITHBERG | EXECUTIVE DIRECTOR Officer | 46 | $144,409 | $40,356 |
| SANDRA TIBBETS MURPHY | LITIGATION DIRECTOR Highest-paid employee | 45 | $126,307 | $29,364 |
| FRANK TENUTA | INTERIM DIRECTOR OF LITIGATION & ADVOCACY Highest-paid employee | 40 | $112,204 | $32,656 |
| ANGELA BROUGHTON-ROMAIN | DEPUTY DIRECTOR Highest-paid employee | 40 | $133,350 | $9,906 |
| KELLY MEINERS | CFO END 08/25 Officer | 40 | $109,459 | $21,999 |
| JUSTIN RAY | DEVELOPMENT DIRECTOR Highest-paid employee | 40 | $113,580 | $17,841 |
| CARRIE O'CONNER | REGIONAL MANAGER Highest-paid employee | 40 | $112,049 | $9,251 |
| ASHLEY JOHNSON | CFO BEG 10/25 Officer | 46 | $29,426 | $3,959 |
| ALISON GUERNSEY | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| ERIC NEMMERS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KAREN SHAFF | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| MATTHEW CHAPMAN | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| PATRICK FRAIZER | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| AUNA GOODMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN HANSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIELLE YOUNG-KRUGER | DIRECTOR Trustee or director | 1 | $0 |
| KARIN GREGOR | DIRECTOR Trustee or director | 1 | $0 |
| MARGARET SEYMOUR | DIRECTOR Trustee or director | 1 | $0 |
| MARIA BROWNELL | DIRECTOR Trustee or director | 1 | $0 |
| MARY INGHAM | DIRECTOR Trustee or director | 1.5 | $0 |
| MELVIN SHAW | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL MAHAFFEY | DIRECTOR Trustee or director | 1 | $0 |
| SAMUEL JONES | DIRECTOR Trustee or director | 1 | $0 |
| SHAL-MARIE WINTER | DIRECTOR Trustee or director | 1 | $0 |
| SHENIKA MCGILL | DIRECTOR Trustee or director | 1 | $0 |
| TIMOTHY KRUMM | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NICHOLAS SMITHBERG | EXECUTIVE DIRECTOR Officer | 46 | $143,659 | $48,706 |
| KELLY MEINERS | CFO Officer | 40 | $117,016 | $35,149 |
| FRANK TENUTA | INTERIM DIRECTOR OF LITIGATION & ADVOCACY Highest-paid employee | 40 | $104,716 | $37,799 |
| ANGELA BROUGHTON-ROMAIN | DEPUTY DIRECTOR Highest-paid employee | 40 | $127,796 | $9,301 |
| JUSTIN RAY | DEVELOPMENT DIRECTOR Highest-paid employee | 40 | $108,672 | $18,276 |
| ALEX KORNYA | LITIGATION DIRECTOR Highest-paid employee | 45 | $104,555 | $13,349 |
| CARRIE O'CONNER | REGIONAL MANAGER Highest-paid employee | 40 | $105,486 | $8,765 |
| ALISON GUERNSEY | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| KAREN SHAFF | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| MATTHEW CHAPMAN | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| MELVIN SHAW | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| AUNA GOODMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN HANSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANIELLE YOUNG-KRUGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIC NEMMERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KARIN GREGOR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARGARET SEYMOUR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL MAHAFFEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICHARD DAVIDSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SAMUEL JONES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SCOTT FOLKERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SHAL-MARIE WINTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SHENIKA MCGILL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TIMOTHY KRUMM | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NICK SMITHBERG | EXECUTIVE DIRECTOR Officer | 46 | $140,600 | $38,201 |
| KELLY MEINERS | CFO Officer | 40 | $106,234 | $32,655 |
| ANGELA BROUGHTON-ROMAIN | DEPUTY Highest-paid employee | 40 | $117,009 | $8,132 |
| ALEX KORNYA | LITIGATION DIRECTOR Highest-paid employee | 45 | $101,890 | $17,389 |
| CARRIE O'CONNER | REGIONAL MANAGER Highest-paid employee | 40 | $101,555 | $7,040 |
| ANNA EVANS | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| KAREN SHAFF | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| MELVIN SHAW | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| NATE WILLEMS | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| ALISON GUERNSEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AUNA GOODMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANIELLE YOUNG-KRUGER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ELIZABETH GROB | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KERRY RODABAUGH MD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LEON SPIES | EX-OFFICIO DIRECTOR Trustee or director | 1 | $0 | $0 |
| MATTHEW CHAPMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL MAHAFFEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICHARD DAVIDSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SAMUEL JONES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SCOTT FOLKERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SHAL-MARIE WINTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SHENIKA MCGILL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEVEN M BRADFORD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TIMOTHY KRUMM | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 606 WALNUT ST FL 25TH, DES MOINES, IA 50309-3978
- In care of
- % KELLY MEINERS
- Principal officer (990 for 2025)
- NICHOLAS SMITHBERG, 606 WALNUT STREET 25TH FLOOR, DES MOINES, IA 50309
- Signed the 990
- NICHOLAS SMITHBERG, EXECUTIVE DIRECTOR
- Phone
- (515) 243-2151
- Website
- WWW.IOWALEGALAID.ORG
- Return prepared by
- FORVIS MAZARS LLP
Mission
TO STRENGTHEN IOWA'S FAMILIES AND COMMUNITIES BY PROVIDING FREE LEGAL HELP THAT PROTECTS HOUSING, SAFETY, AND INCOME-AND EMPOWERS PEOPLE TO BUILD STABLE, INDEPENDENT LIVES. WITH 10 OFFICES SERVING ALL 99 IOWA COUNTIES, IOWA LEGAL AID HELPS MORE THAN 32,000 INDIVIDUALS AND FAMILIES EACH YEAR SECURE THEIR BASIC NEEDS AND ADDRESS ISSUES SUCH AS DISASTER RECOVERY, PROTECTING OLDER IOWANS, AND SUPPORTING VETERANS.
Program accomplishments
- IOWA LEGAL AID HAS STRENGTHENED IOWA FAMILIES THROUGH VITAL SUPPORT IN HOUSING, DOMESTIC VIOLENCE, AND INCOME-RELATED ISSUES. WE DON'T JUST PROVIDE LEGAL ASSISTANCE - WE HELP SOLVE PROBLEMS, OFFERING A HAND UP, NOT A HANDOUT, TO IOWANS WORKING TO BUILD BETTER LIVES. THIS STABILITY RIPPLES OUTWARD, SUPPORTING STRONGER COMMUNITIES AND A STRONGER IOWA. THROUGH OUR 10 REGIONAL OFFICES, WE SERVE APPROXIMATELY 32,000 IOWANS IN EVERY IOWA COUNTY.Expenses $12,876,816
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 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
- 42-1079227
- 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
- 1977
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $19,034,346
- Income (IRS master file)
- $16,046,825
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $14,338,265 | $15,085,478 | $19,034,346 | XML |
| 990 | December 2024 | $14,284,776 | $14,752,539 | $19,814,605 | IRS |
| 990 | December 2023 | $15,836,192 | $13,529,991 | $19,933,050 | XML |
| 990 | December 2022 | $11,242,929 | $12,855,652 | $17,097,635 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 42-1079227).
Questions about IOWA LEGAL AID
- What is the EIN of IOWA LEGAL AID?
- The employer identification number (EIN) of IOWA LEGAL AID is 42-1079227.
- Is IOWA LEGAL AID tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to IOWA LEGAL AID tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IOWA LEGAL AID 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 LEGAL AID 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 LEGAL AID last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of IOWA LEGAL AID?
- The 990 for the year ended December 31, 2025 names NICHOLAS SMITHBERG.
- Who are the officers and directors of IOWA LEGAL AID?
- The 990 for the year ended December 31, 2025 lists 26 people; 8 received compensation from the organization, the highest $144,409 (NICHOLAS SMITHBERG, EXECUTIVE DIRECTOR).
- How much revenue does IOWA LEGAL AID have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $14,338,265, expenses of $15,085,478 and total assets of $19,034,346 at year end.
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All nonprofits in DES MOINES · Iowa · Crime and legal-related