2025-11-16T09:33:42+00:00 2024-12-31 440160260 Forvis Mazars LLP 1401 50th Street Suite 350 West Des Moines IA 502665935 990 2024-01-01 421079227 Iowa Legal Aid IOWA 5152432151 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 2025-11-16 true Kristin Tynon P01063388 5152230159 2025-11-08 2024 2025-03-06 01:10:19Z NICHOLAS SMITHBERG 666 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 18187882 false X WWW.IOWALEGALAID.ORG X 1977 IA 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. 17 17 197 275 0 15720660 14144503 0 99166 116726 16366 23547 15836192 14284776 0 0 11268917 12223495 0 603204 2261074 2529044 13529991 14752539 2306201 -467763 19933050 19814605 6218990 6395824 13714060 13418781 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. false false 12654088 For nearly 50 years, 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. 12654088 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 false false false false false false false false true true true false false true 46 0 true 197 true false false false false false true true false false false false false false X 17 17 false false false false false false false true true false false false true true true true true true true true false false X Ashley Johnson (CFO) 5154003617 666 WALNUT ST 25TH FLOOR DES MOINES IA 50309 ALISON GUERNSEY PRESIDENT 1.5 0.0 X X 0 0 0 KAREN SHAFF IMMEDIATE PAST PRESIDENT 1.5 0.0 X X 0 0 0 MATTHEW CHAPMAN SECRETARY 1.5 0.0 X X 0 0 0 MELVIN SHAW TREASURER 1.5 0.0 X X 0 0 0 AUNA GOODMAN DIRECTOR 1.0 0.0 X 0 0 0 BRIAN HANSEN DIRECTOR 1.0 0.0 X 0 0 0 DANIELLE YOUNG-KRUGER DIRECTOR 1.0 0.0 X 0 0 0 ERIC NEMMERS DIRECTOR 1.0 0.0 X 0 0 0 KARIN GREGOR DIRECTOR 1.0 0.0 X 0 0 0 MARGARET SEYMOUR DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL MAHAFFEY DIRECTOR 1.0 0.0 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 KELLY MEINERS CFO 40.0 4.0 X 117016 0 35149 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 46.0 4.0 X 143659 0 48706 ALEX KORNYA LITIGATION DIRECTOR 45.0 0.0 X 104555 0 13349 ANGELA BROUGHTON-ROMAIN DEPUTY DIRECTOR 40.0 0.0 X 127796 0 9301 CARRIE O'CONNER REGIONAL MANAGER 40.0 0.0 X 105486 0 8765 FRANK TENUTA INTERIM DIRECTOR OF LITIGATION & ADVOCACY 40.0 0.0 X 104716 0 37799 JUSTIN RAY DEVELOPMENT DIRECTOR 40.0 0.0 X 108672 0 18276 811900 0 171345 7 false true false PRO CIRRUS TECHNOLOGIES INC 12204 NICHOLETTE AVE S BURNSVILLE MN 55337 CLOUD DESKTOP SUPPORT 258515 1 702073 668061 10601238 2173131 14144503 0 0 0 0 0 225138 225138 0 0 3794694 3903106 -108412 0 -108412 -108412 FEE AWARDS 900099 14860 14860 OTHER INCOME 900099 5567 5567 SALE OF PUBLICATION 900099 3120 3120 0 0 0 0 23547 14284776 0 0 140273 344530 285923 38157 20450 8779212 7554343 866025 358844 486647 418030 48178 20439 1942371 1668497 192294 81580 670735 576161 66403 28171 47273 11818 33091 2364 15199 15199 158741 152919 4088 1734 1098084 955158 101259 41667 652926 565091 61586 26249 225186 200593 16236 8357 161154 135208 17888 8058 65277 55657 6712 2908 TRAINING 43783 33714 8421 1648 LITIGATION 23946 23946 MISCELLANEOUS 19976 1998 17978 DUES & FEES 17499 15032 1732 735 0 0 0 0 14752539 12654088 1495247 603204 717 522 3973088 1672810 4383194 5560026 0 0 0 0 68787 80982 938649 594171 497224 344478 5131992 5269790 427917 459999 1210636 1210645 4239495 5215353 19933050 19814605 890661 973256 906018 9128 0 0 4422311 5413440 6218990 6395824 X 8397125 7591424 5316935 5827357 13714060 13418781 19933050 19814605 X -467763 172477 7 X false true true true true X 12064769 13485488 11179993 15720660 14144503 66595413 0 0 12064769 13485488 11179993 15720660 14144503 66595413 3263798 63331615 81311 77021 79578 130525 225138 593573 0 0 14140 9540 18126 23547 65353 67254339 72916 0.94167 0.94438 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - SALE OF PUBLICATIONS, COLUMN A - , COLUMN B - 3088.0, COLUMN C - 2450.0, COLUMN D - 2460.0, COLUMN E - 3120.0, COLUMN F - 11118.0; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - 11052.0, COLUMN C - 7090.0, COLUMN D - 4021.0, COLUMN E - 5567.0, COLUMN F - 27730.0; DESCRIPTION - FEE AWARDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 11645.0, COLUMN E - 14860.0, COLUMN F - 26505.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 3254 false false 3254 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. 749356 18100 65433 30011 802878 703190 18700 54930 27464 749356 799890 18900 -51334 64266 703190 444006 323123 67675 34914 799890 427182 34424 17600 444006 0.0561 0.9439 0.0 true false 83074 11205 71869 855575 582966 272609 344478 INT IN NA OF IA LEGAL AID FDN 1210645 F 1210645 Client Trust Funds 22097 Right of Use - Office Space 5107755 Right of Use - Equipment 85501 5215353 Federal Income Taxes Capital Lease Payable 5391343 Client Trust Fund Payable 22097 5413440 15718733 172477 1312752 0 1485229 14233504 15199 36071 51270 14284774 16014021 1312752 0 1312752 14701269 15199 36071 51270 14752539 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. X X false false false false false false false false false NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 143659 0 0 0 0 0 10702 0 38004 0 192365 0 0 0 KELLY MEINERS CFO 117016 0 0 0 0 0 8508 0 26641 0 152165 0 0 0 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 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 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 - 7; Total - 7; 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 668061 FMV