2023-11-08T15:34:03-06:00 2022-12-31 FORVIS LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2022-01-01 721597019 IOWA LEGAL AID FOUNDATION % KELLY MEINERS IOWA 5152432151 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 5152432151 2023-05-15 true Nicholas Smithberg 999009999 P01663908 3162652811 2023-11-15 2 2022 2023-04-26 12:10:37Z NICHOLAS SMITHBERG 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 957593 false X WWW.IOWALEGALAIDFOUNDATION.ORG X 2005 IA TO SUPPORT THE PROVISION OF LEGAL SERVICES TO LOW-INCOME IOWANS THOUGH CONTRIBUTIONS TO IOWA LEGAL AID 24 22 0 22 0 696974 950773 0 0 15574 4773 0 0 712548 955546 715000 853589 0 0 0 0 0 0 0 49816 56160 764816 909749 -52268 45797 1409169 1516494 194324 306302 1214845 1210192 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 853589 853589 0 THE FOUNDATION PROVIDING FUNDING TO IOWA LEGAL AID IN THE AMOUNT OF $853,589. THIS FUNDING ALLOWED IOWA LEGAL AID TO SERVE LOW-IOWANS BY PROVIDING LEGAL ASSISTANCE AND EDUCATION THAT PROTECTS FUNDAMENTAL RIGHTS, BASIC NECESSITIES AND ACCESS TO THE JUDICIAL SYSTEM. 853589 true true false false false false false false false true false true false false false false false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 4 0 true 0 false false false false false true true false false false false false false X 24 22 false true false false false true true true true false false true true true true true true false false false X KELLY MEINERS 5154003617 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 4.0 46.0 X X 0 137000 40898 KELLY MEINERS CFO 4.0 36.0 X 0 70033 8807 TIMOTHY J KRUMM DIRECTOR 1.0 1.0 X 0 0 0 ANGELA REIER DIRECTOR 1.0 0.0 X 0 0 0 CARLA R HUGHES 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 DIANA MILLER TREASURER 1.0 0.0 X X 0 0 0 EDWARD J GALLAGHER III DIRECTOR 1.0 0.0 X 0 0 0 ERIC NATHAN DIRECTOR 1.0 0.0 X 0 0 0 ERIC NEMMERS PRESIDENT 1.0 0.0 X 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 JENNIFER E LINDBERG DIRECTOR 1.0 0.0 X 0 0 0 JIM HANSEN DIRECTOR 1.0 0.0 X 0 0 0 JOHN C PIETILA DIRECTOR 1.0 0.0 X 0 0 0 MARGARET MCCAFFERY DIRECTOR 1.0 0.0 X 0 0 0 ONNA HOUCK VICE PRESIDENT 1.0 0.0 X X 0 0 0 ROBERT WATERMAN DIRECTOR 1.0 0.0 X 0 0 0 SARA STRAIN LINDER SECRETARY 1.0 0.0 X X 0 0 0 SARAH GARST DIRECTOR 1.0 0.0 X 0 0 0 SUZAN STEWART DIRECTOR 1.0 0.0 X 0 0 0 THAD MURPHY DIRECTOR 1.0 0.0 X 0 0 0 WILLARD L BOYD III DIRECTOR 1.0 0.0 X 0 0 0 JACKIE PULLEN CONTRACT CFO 4.0 36.0 X 0 0 0 0 207033 49705 0 false true false 0 950773 950773 0 6820 6820 0 0 0 0 0 2047 -2047 -2047 -2047 0 0 0 0 0 0 0 0 0 0 955546 4773 853589 853589 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2765 2765 0 0 53395 53395 0 0 0 0 0 0 0 0 0 0 909749 853589 56160 0 257945 255105 631715 792111 51640 55745 0 0 0 0 0 0 0 0 0 0 0 625 0 0 0 0 461755 412908 0 0 0 0 6114 0 1409169 1516494 0 0 194324 306302 0 0 0 0 0 0 0 0 0 0 0 0 0 0 194324 306302 X 625227 819785 589618 390407 1214845 1210192 1409169 1516494 45797 -50450 X false true X true false X X X 1 IOWA LEGAL AID 421079227 7 true 853589 0 1 853589 0 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 799890 18900 -51334 64266 703190 400245 366884 67675 34914 799890 360613 13259 26373 400245 301623 11919 47071 360613 301955 16668 -15132 1868 301623 0.03800 0.96200 false false COMMUNITY FOUNDATION 412908 F 412908 SCHEDULE D, PART V, LINE 4 THE FOUNDATION'S ENDOWMENT FUNDS ARE TO BE USED TO SUPPORT IOWA LEGAL AID IN THE PROVISION OF LEGAL SERVICES TO LOW-INCOME IOWANS. 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. true IOWA LEGAL AID 666 Walnut St 25th DES MOINES IA 50309 421079227 501(C)(3) 853589 LEGAL AID FOR LOW INCOME IOWANS 1 SCHEDULE I, PART I, LINE 2 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 137000 0 0 0 0 0 9800 0 31098 0 177898 0 0 Schedule J, Part I, line 3 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 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 A, LINE 3 IOWA LEGAL AID CONTRACTED WITH CFO ADVANTAGE THROUGH MAY 2022 FOR THE SERVICES OF JACKIE PULLEN, CFO. FORM 990, PART VI, SECTION A, LINE 7A 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, SECTION A, LINE 7B 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, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION C, LINE 19 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 false false false