Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $346,399

• 1f · All other contributions, gifts and grants

  $494,296

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $21,370 · excluded $21,370

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 8a · Fundraising events: gross income

  $0

• 8a · Fundraising events: contributions included on line 1c

  $346,399

• 8b · Fundraising events: direct expenses

  $28,347

• 8c · Net income from fundraising events

  total -$28,347 · excluded -$28,347

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $845,240 · program services $845,240

• 11f · Fees: investment management

  total $2,007 · management and general $2,007

• 11g · Fees: other

  total $26,652 · program services $0 · management and general $26,652 · fundraising $0

• 13 · Office expenses

  total $6,429 · management and general $6,429

• 14 · Information technology

  total $3,191 · management and general $3,191

• 17 · Travel

  total $3,061 · management and general $3,061

• 19 · Conferences, conventions and meetings

  total $11,448 · management and general $11,448

• 24a · Other expenses: PROFESSIONAL DUES

  total $720 · program services $0 · management and general $720 · fundraising $0

• 24e · All other expenses

  total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $250,358 · end of year $264,111

• 2 · Savings and temporary cash investments

  beginning of year $680,676 · end of year $820,972

• 3 · Pledges and grants receivable

  beginning of year $93,104 · end of year $82,811

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $750 · end of year $0

• 10a · Land, buildings and equipment: cost or other basis

  $0

• 10b · Land, buildings and equipment: accumulated depreciation

  $0

• 10c · Land, buildings and equipment, net

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $515,025 · end of year $581,780

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $0 · end of year $0

• 17 · Accounts payable and accrued expenses

  beginning of year $2,713 · end of year $255

• 18 · Grants payable

  beginning of year $326,555 · end of year $538,774

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $0 · end of year $0

• 27 · Net assets without donor restrictions

  beginning of year $654,582 · end of year $581,528

• 28 · Net assets with donor restrictions

  beginning of year $556,063 · end of year $629,117

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3 PROCESS TO ESTABLISH COMPENSATION

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 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.