2026-09-08T14:19:39+00:00 2025-12-31 440160260 FORVIS MAZARS LLP 1401 50TH STREET SUITE 350 WEST DES MOINES IA 502665935 990 2025-01-01 421079227 IOWA LEGAL AID IOWA 5152432151 606 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 2026-09-08 true KRISTIN TYNON P01063388 5152230159 2026-08-24 2025 NICHOLAS SMITHBERG 606 WALNUT STREET 25TH FLOOR DES MOINES IA 50309 16046825 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. 18 18 198 275 0 14144503 14069702 0 0 116726 261600 23547 6963 14284776 14338265 0 0 0 12223495 12468780 0 675881 2529044 2616698 14752539 15085478 -467763 -747213 19814605 19034346 6395824 6145458 13418781 12888888 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 12876816 0 0 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. 12876816 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 21 0 true 198 true false false false false false true true false false false false false false X 18 18 false false true false false false false true true false false false true true true true true true true true false false X ASHLEY JOHNSON (CFO) 5154003617 606 WALNUT ST 25TH FLOOR DES MOINES IA 50309 ALISON GUERNSEY PRESIDENT 1.5 0.0 X X 0 0 0 ERIC NEMMERS VICE PRESIDENT 1.0 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 PATRICK FRAIZER 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 KARIN GREGOR DIRECTOR 1.0 0.0 X 0 0 0 MARGARET SEYMOUR DIRECTOR 1.0 0.0 X 0 0 0 MARIA BROWNELL DIRECTOR 1.0 0.0 X 0 0 0 MARY INGHAM DIRECTOR 1.5 0.0 X 0 0 0 MELVIN SHAW DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL MAHAFFEY DIRECTOR 1.0 0.0 X 0 0 0 SAMUEL JONES 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 ASHLEY JOHNSON CFO BEG 10/25 46.0 4.0 X 29426 0 3959 KELLY MEINERS CFO END 08/25 40.0 4.0 X 109459 0 21999 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 46.0 4.0 X 144409 0 40356 ANGELA BROUGHTON-ROMAIN DEPUTY DIRECTOR 40.0 0.0 X 133350 0 9906 CARRIE O'CONNER REGIONAL MANAGER 40.0 0.0 X 112049 0 9251 FRANK TENUTA INTERIM DIRECTOR OF LITIGATION & ADVOCACY 40.0 0.0 X 112204 0 32656 JUSTIN RAY DEVELOPMENT DIRECTOR 40.0 0.0 X 113580 0 17841 SANDRA TIBBETS MURPHY LITIGATION DIRECTOR 45.0 0.0 X 126307 0 29364 880784 0 165332 7 false true false PRO CIRRUS TECHNOLOGIES INC 12204 NICHOLETTE AVE S BURNSVILLE MN 55337 CLOUD DESKTOP SUPPORT 280567 1 559732 845240 10913063 1751667 14069702 0 0 0 0 0 264952 264952 0 0 1705208 1708560 -3352 0 -3352 -3352 0 OTHER INCOME 900099 4698 4698 FEE AWARDS 900099 2265 2265 0 0 0 0 6963 14338265 0 0 268563 349608 290209 37262 22137 8931559 7663587 873037 394935 513960 439950 50368 23642 1971866 1687916 193243 90707 701787 600730 68775 32282 4000 3509 334 157 57356 14339 40149 2868 15991 15991 259568 238512 14330 6726 95315 81900 8770 4645 822609 711152 74960 36497 120216 103297 11061 5858 698190 599926 64241 34023 254713 225126 20883 8704 4714 4050 434 230 100243 83402 10526 6315 70026 59388 7024 3614 TRAINING 35441 26192 7841 1408 RECRUITMENT 34599 3460 31139 0 DUES & FEES 24624 21078 2413 1133 LITIGATION 19093 19093 0 0 0 0 0 0 15085478 12876816 1532781 675881 522 0 1672810 1543315 5560026 4939513 0 0 0 0 80982 77527 945465 693264 344478 252201 5269790 5594005 459999 585804 1210645 1210645 5215353 4831336 19814605 19034346 973256 1041390 9128 60000 0 0 5413440 5044068 6395824 6145458 X 7591424 7115635 5827357 5773253 13418781 12888888 19814605 19034346 -747213 217320 0 X false true true true true X 13485488 11179993 15720660 14144503 14069702 68600346 0 0 0 0 13485488 11179993 15720660 14144503 14069702 68600346 574202 68026144 77021 79578 130525 225138 264952 777214 0 0 14140 9540 18126 23547 6963 72316 69449876 72916 0.97950 0.94167 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - SALE OF PUBLICATIONS, COLUMN A - 3088.0, COLUMN B - 2450.0, COLUMN C - 2460.0, COLUMN D - 3120.0, COLUMN E - 0.0, COLUMN F - 11118.0; DESCRIPTION - OTHER INCOME, COLUMN A - 11052.0, COLUMN B - 7090.0, COLUMN C - 4021.0, COLUMN D - 5567.0, COLUMN E - 4698.0, COLUMN F - 32428.0; DESCRIPTION - FEE AWARDS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 11645.0, COLUMN D - 14860.0, COLUMN E - 2265.0, COLUMN F - 28770.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false true 4000 false false 4000 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. 802878 75000 71390 0 949268 749356 18100 65433 30011 802878 703190 18700 54930 27464 749356 799890 18900 -51334 64266 703190 444006 323123 67675 34914 799890 0.0674 0.9326 0.0 true false 91040 18263 72777 854425 675001 179424 252201 INT IN NA OF IA LEGAL AID FDN 1210645 F 1210645 CLIENT TRUST FUNDS 14247 RIGHT OF USE - OFFICE SPACE 4760323 RIGHT OF USE - EQUIPMENT 56766 4831336 FEDERAL INCOME TAXES CAPITAL LEASE PAYABLE 5029821 CLIENT TRUST FUND PAYABLE 14247 5044068 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 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 144409 0 0 0 0 0 10702 0 29654 0 184765 0 0 0 SANDRA TIBBETS MURPHY LITIGATION DIRECTOR 126307 0 0 0 0 0 5250 0 24114 0 155671 0 0 0 FORM 990, PART VI, LINE 4 SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS THE ORGANIZATION AMENDED ITS BYLAWS DURING THE YEAR. THE AMENDMENTS PRIMARILY UPDATED PROVISIONS RELATED TO THE COMPOSITION, APPOINTMENT, AND STRUCTURE OF THE BOARD OF DIRECTORS, INCLUDING REVISIONS TO THE CATEGORIES OF DIRECTORS AND THE PROCESSES FOR SELECTION AND APPOINTMENT. ADDITIONAL CLARIFICATIONS AND UPDATES WERE MADE TO GOVERNANCE PROVISIONS TO BETTER ALIGN WITH CURRENT OPERATIONAL AND REGULATORY REQUIREMENTS. 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 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. 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 845240 FMV