Totals
- Total revenue
- $14,338,265
- Total expenses
- $15,085,478
- Contributions and grants received
- $14,069,702
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $261,600
- Other revenue
- $6,963
- Total assets, end of year
- $19,034,346
- Total liabilities, end of year
- $6,145,458
- Net assets or fund balances, end of year
- $12,888,888
- Program services expenses (Part IX)
- $12,876,816
- Management and general expenses
- $1,532,781
- Fundraising expenses
- $675,881
- Program service expenses (Part III)
- $12,876,816
Program services were 85.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$559,732
-
1d · Related organizations
$845,240
-
1e · Government grants (contributions)
$10,913,063
-
1f · All other contributions, gifts and grants
$1,751,667
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $264,952 · excluded $264,952
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $1,705,208
-
7b · Less cost or other basis and sales expenses
securities $1,708,560
-
7c · Gain or loss
securities -$3,352 · other assets $0
-
7d · Net gain or loss
total -$3,352 · excluded -$3,352
-
8c · Net income from fundraising events
total $0
-
11a · Other revenue: OTHER INCOME
total $4,698 · excluded $4,698
-
11b · Other revenue: FEE AWARDS
total $2,265 · excluded $2,265
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$6,963
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $349,608 · program services $290,209 · management and general $37,262 · fundraising $22,137
-
7 · Other salaries and wages
total $8,931,559 · program services $7,663,587 · management and general $873,037 · fundraising $394,935
-
8 · Pension plan contributions
total $513,960 · program services $439,950 · management and general $50,368 · fundraising $23,642
-
9 · Other employee benefits
total $1,971,866 · program services $1,687,916 · management and general $193,243 · fundraising $90,707
-
10 · Payroll taxes
total $701,787 · program services $600,730 · management and general $68,775 · fundraising $32,282
-
11b · Fees: legal
total $4,000 · program services $3,509 · management and general $334 · fundraising $157
-
11c · Fees: accounting
total $57,356 · program services $14,339 · management and general $40,149 · fundraising $2,868
-
11f · Fees: investment management
total $15,991 · management and general $15,991
-
11g · Fees: other
total $259,568 · program services $238,512 · management and general $14,330 · fundraising $6,726
-
12 · Advertising and promotion
total $95,315 · program services $81,900 · management and general $8,770 · fundraising $4,645
-
13 · Office expenses
total $822,609 · program services $711,152 · management and general $74,960 · fundraising $36,497
-
14 · Information technology
total $120,216 · program services $103,297 · management and general $11,061 · fundraising $5,858
-
16 · Occupancy
total $698,190 · program services $599,926 · management and general $64,241 · fundraising $34,023
-
17 · Travel
total $254,713 · program services $225,126 · management and general $20,883 · fundraising $8,704
-
19 · Conferences, conventions and meetings
total $4,714 · program services $4,050 · management and general $434 · fundraising $230
-
22 · Depreciation, depletion and amortization
total $100,243 · program services $83,402 · management and general $10,526 · fundraising $6,315
-
23 · Insurance
total $70,026 · program services $59,388 · management and general $7,024 · fundraising $3,614
-
24a · Other expenses: TRAINING
total $35,441 · program services $26,192 · management and general $7,841 · fundraising $1,408
-
24b · Other expenses: RECRUITMENT
total $34,599 · program services $3,460 · management and general $31,139 · fundraising $0
-
24c · Other expenses: DUES & FEES
total $24,624 · program services $21,078 · management and general $2,413 · fundraising $1,133
-
24d · Other expenses: LITIGATION
total $19,093 · program services $19,093 · management and general $0 · 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 $522 · end of year $0
-
2 · Savings and temporary cash investments
beginning of year $1,672,810 · end of year $1,543,315
-
3 · Pledges and grants receivable
beginning of year $5,560,026 · end of year $4,939,513
-
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 $80,982 · end of year $77,527
-
10a · Land, buildings and equipment: cost or other basis
$945,465
-
10b · Land, buildings and equipment: accumulated depreciation
$693,264
-
10c · Land, buildings and equipment, net
beginning of year $344,478 · end of year $252,201
-
11 · Investments: publicly traded securities
beginning of year $5,269,790 · end of year $5,594,005
-
12 · Investments: other securities
beginning of year $459,999 · end of year $585,804
-
13 · Investments: program-related
beginning of year $1,210,645 · end of year $1,210,645
-
15 · Other assets
beginning of year $5,215,353 · end of year $4,831,336
-
17 · Accounts payable and accrued expenses
beginning of year $973,256 · end of year $1,041,390
-
19 · Deferred revenue
beginning of year $9,128 · end of year $60,000
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $5,413,440 · end of year $5,044,068
-
27 · Net assets without donor restrictions
beginning of year $7,591,424 · end of year $7,115,635
-
28 · Net assets with donor restrictions
beginning of year $5,827,357 · end of year $5,773,253
Mission and programs · 2025
Mission
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.
Activities or mission (Part I)
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.
-
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.
Expenses $12,876,816
As filed on the 2025 return.
Listed in Part VII
-
Alison GuernseyALISON GUERNSEY
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1.5
-
Eric NemmersERIC NEMMERS
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Karen ShaffKAREN SHAFF
IMMEDIATE PAST PRESIDENT
- Total calculated
- $0
- Hours/week
- 1.5
-
Matthew ChapmanMATTHEW CHAPMAN
SECRETARY
- Total calculated
- $0
- Hours/week
- 1.5
-
Patrick FraizerPATRICK FRAIZER
TREASURER
- Total calculated
- $0
- Hours/week
- 1.5
-
Auna GoodmanAUNA GOODMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Brian HansenBRIAN HANSEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Danielle Young-KrugerDANIELLE YOUNG-KRUGER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Karin GregorKARIN GREGOR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Margaret SeymourMARGARET SEYMOUR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Maria BrownellMARIA BROWNELL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Mary InghamMARY INGHAM
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1.5
-
Melvin ShawMELVIN SHAW
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Michael MahaffeyMICHAEL MAHAFFEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Samuel JonesSAMUEL JONES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Shal-Marie WinterSHAL-MARIE WINTER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Shenika McGillSHENIKA MCGILL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Timothy KrummTIMOTHY KRUMM
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Ashley JohnsonASHLEY JOHNSON
CFO BEG 10/25
- Total calculated
- $33,385
- From this org
- $29,426
- From related orgs
- $0
- Other
- $3,959
- Hours/week
- 46 + 4 related
-
Kelly MeinersKELLY MEINERS
CFO END 08/25
- Total calculated
- $131,458
- From this org
- $109,459
- From related orgs
- $0
- Other
- $21,999
- Hours/week
- 40 + 4 related
-
Nicholas SmithbergNICHOLAS SMITHBERG
EXECUTIVE DIRECTOR
- Total calculated
- $184,765
- From this org
- $144,409
- From related orgs
- $0
- Other
- $40,356
- Hours/week
- 46 + 4 related
Schedule J breakdown matched by us
- Base
- $144,409
- Bonus
- $0
- Other
- $0
- Deferred
- $10,702
- Nontaxable benefits
- $29,654
- Filer's total
- $184,765
-
Angela Broughton-RomainANGELA BROUGHTON-ROMAIN
DEPUTY DIRECTOR
- Total calculated
- $143,256
- From this org
- $133,350
- From related orgs
- $0
- Other
- $9,906
- Hours/week
- 40
-
Carrie O'ConnerCARRIE O'CONNER
REGIONAL MANAGER
- Total calculated
- $121,300
- From this org
- $112,049
- From related orgs
- $0
- Other
- $9,251
- Hours/week
- 40
-
Frank TenutaFRANK TENUTA
INTERIM DIRECTOR OF LITIGATION & ADVOCACY
- Total calculated
- $144,860
- From this org
- $112,204
- From related orgs
- $0
- Other
- $32,656
- Hours/week
- 40
-
Justin RayJUSTIN RAY
DEVELOPMENT DIRECTOR
- Total calculated
- $131,421
- From this org
- $113,580
- From related orgs
- $0
- Other
- $17,841
- Hours/week
- 40
-
Sandra Tibbets MurphySANDRA TIBBETS MURPHY
LITIGATION DIRECTOR
- Total calculated
- $155,671
- From this org
- $126,307
- From related orgs
- $0
- Other
- $29,364
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $126,307
- Bonus
- $0
- Other
- $0
- Deferred
- $5,250
- Nontaxable benefits
- $24,114
- Filer's total
- $155,671
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · SUPPORT ILA · IA · controlled entity
Directly controlled by IOWA LEGAL AID
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 8 September 2026
- IRS schema version
- 2025v4.2
- Source object
- 202612519349302001
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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