2023-11-07T09:35:17-06:00 2022-12-31 FORVIS LLP 1551 N WATERFRONT STE 300 WICHITA KS 672066601 990 2022-01-01 421079227 IOWA LEGAL AID % KELLY MEINERS IOWA 5152432151 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 5152432151 2023-11-15 true Nicholas Smithberg 999009999 Shawnell Linot P01663908 3162652811 2023-11-15 2 2022 2023-04-26 12:10:37Z NICHOLAS SMITHBERG 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 12726336 false X WWW.IOWALEGALAID.ORG X 1977 IA TO PROVIDE CRITICAL LEGAL ASSISTANCE TO LOW-INCOME AND VULNERABLE IOWANS, PROTECTING THEIR FUNDAMENTAL RIGHTS. 19 19 194 272 0 13485488 11179993 0 0 66228 60638 22079 2298 13573795 11242929 0 0 0 0 9925565 10660603 0 0 517962 1788834 2195049 11714399 12855652 1859396 -1612723 14580759 17097635 1308497 5906353 13272262 11191282 X 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 10940920 0 0 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. 10940920 true true false true false 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 true false false false false false true true true false false true 47 0 true 194 true false false false false false true true false false false false false false X 19 19 false true 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 X NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 46.0 4.0 X 137000 0 40898 CARRIE O'CONNER REGIONAL MANAGER 40.0 0.0 X 120996 0 8857 ANGELA BROUGHTON-ROMAIN DEPUTY 40.0 0.0 X 111341 0 7656 GAIL KLEARMAN MANAGING ATTORNEY 40.0 0.0 X 100251 0 9715 KELLY MEINERS CFO 36.0 4.0 X 70033 0 8807 CYNTHIA MOSER DIRECTOR 1.0 0.0 X 0 0 0 MATTHEW CHAPMAN DIRECTOR 1.0 0.0 X 0 0 0 ALISON GUERNSEY DIRECTOR 1.0 0.0 X 0 0 0 ANNA EVANS SECRETARY 1.5 0.0 X X 0 0 0 AUNA GOODMAN DIRECTOR 1.0 0.0 X 0 0 0 DANIELLE YOUNG-KRUGER DIRECTOR 1.0 0.0 X 0 0 0 ELIZABETH GROB DIRECTOR 1.0 0.0 X 0 0 0 KAREN SHAFF PRESIDENT 1.5 0.0 X X 0 0 0 KERRY RODABAUGH MD DIRECTOR 1.0 0.0 X 0 0 0 LEON SPIES DIRECTOR 1.0 0.0 X 0 0 0 MELVIN SHAW TREASURER 1.5 0.0 X X 0 0 0 MICHAEL MAHAFFEY DIRECTOR 1.0 0.0 X 0 0 0 NATE WILLEMS VICE PRESIDENT 1.5 0.0 X X 0 0 0 RICHARD DAVIDSON DIRECTOR 1.0 0.0 X 0 0 0 SAMUEL JONES DIRECTOR 1.0 0.0 X 0 0 0 SCOTT FOLKERS DIRECTOR 1.0 0.0 X 0 0 0 SHAL-MARIE WINTER DIRECTOR 1.0 0.0 X 0 0 0 SHENIKA MCGILL DIRECTOR 1.0 0.0 X 0 0 0 TIMOTHY KRUMM DIRECTOR 1.0 1.0 X 0 0 0 JACKIE PULLEN CONTRACT CFO 36.0 4.0 X 0 0 0 539621 0 75933 4 false true false PRO CIRRUS TECHNOLOGIES INC 12204 NICHOLETTE AVE S BURNSVILLE MN 55337 CLOUD DESKTOP SUPPRT 268527 1 542423 853589 8537757 1246224 11179993 0 79578 79578 0 0 0 0 0 1457225 1476165 -18940 -18940 -18940 0 7242 -7242 -7242 0 0 0 0 0 0 SALE OF PUBLICATION 900099 2450 2450 OTHER INCOME 900099 7090 7090 9540 11242929 62936 0 0 0 0 240227 198545 26118 15564 0 7526628 6411336 802682 312610 452477 387410 46741 18326 1854337 1587684 191553 75100 586934 502533 60630 23771 0 0 39959 9990 27971 1998 2691 2691 0 14501 14501 227457 209738 12740 4979 0 918113 801385 84143 32585 0 0 525536 455060 52362 18114 148342 119757 22952 5633 0 0 0 0 162954 140170 17066 5718 53465 46875 4777 1813 TRAINING 43797 39708 4089 DUES & FEES 31564 17156 13596 812 LITIGATION 10882 10882 MISCELLANEOUS 15788 14849 939 12855652 10940920 1396770 517962 2326 2106 3113024 2069301 3982777 3376714 0 0 0 0 0 0 0 0 0 0 28796 63175 1304936 914944 302169 389992 5264009 4917086 480140 384835 1214845 1211185 0 0 192673 4683241 14580759 17097635 725660 799470 0 0 292892 295865 0 0 0 0 0 0 0 0 0 0 289945 4811018 1308497 5906353 X 6999249 7719256 6273013 3472026 13272262 11191282 14580759 17097635 X -1612723 -464597 -3660 X false true X true true true X 9010028 11621270 12064769 13485488 11179993 57361548 0 0 9010028 11621270 12064769 13485488 11179993 57361548 2927672 54433876 13220 67963 81311 77021 79578 319093 0 14140 9540 23680 57704321 72916 0.94332 0.95719 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 2691 false false 2691 false PART II-B, LINE 1, LOBBYING ACTIVITIES: 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 ADVOCACY TYPICALLY ENCOMPASSES CONTACT WITH LEGISLATORS AND 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 RULEMAKING 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 COSTS OF PERSONNEL AND NON-PERSONNEL EXPENSES DERIVATIVE OF THE LOBBYING ACTIVITY. 799890 18900 -51334 64266 703190 444006 323123 67675 34914 799890 427182 34424 17600 444006 374357 3286 65839 16300 427182 420021 2600 -33364 14900 374357 0.03800 0.96200 true false 326060 326060 978876 914944 63932 389992 INT. IN NA OF IA LEGAL AID FDN 1211185 F 1211185 Client Trust Funds 16959 RIGHT OF USE - OFFICE SPACE 4524559 RIGHT OF USE - EQUIPMENT 141723 4683241 0 Client trust fund payable 16959 Capital lease payable 4794059 4811018 11984487 -464597 1213414 7242 756059 11228428 14501 14501 11242929 14061807 1213414 7242 1220656 12841151 14501 14501 12855652 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS WILL BE USED TO SUPPORT THE OPERATIONS OF THE IOWA LEGAL AID DAVENPORT OFFICE. SCHEDULE D, PART X, LINE 2 ASC 740 FOOTNOTE 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 XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES - 7,242 Schedule D, PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES - 7,242 X X X false false false false false false false false false NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 137000 0 0 0 0 0 9800 0 31098 0 177898 0 0 0 CFO ADVANTAGE CONTRACT CFO 68960 CFO AND PAYROLL SERVICES false FORM 990, PART VI, SECTION A, LINE 3 JACKIE PULLEN, CFO WAS CONTRACTED THROUGH CFO ADVANTAGE FROM 1/1/22 - 6/30/22. FORM 990, PART VI, SECTION A, LINE 4 Iowa Legal Aid revised their bylaws during the 2022 calendar year to include the requirement that at least two members of any committee must be present for the committee to take action. FORM 990, PART VI, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION B, LINE 15A 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, SECTION B, LINE 15B 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, SECTION C, LINE 19 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, CHANGES IN NET ASSETS: CHANGE IN INTEREST IN NET ASSETS OF IOWA LEGAL AID FOUNDATION -3,660 IOWA LEGAL AID FOUNDATION 666 Walnut Street 25th Floor DES MOINES IA 50309 721597019 SUPPORT ILA IA 501(C)(3) LINE 12A IOWA LEGAL A 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 853589 FMV