Skip to content
Nonprofiteer
← IOWA LEGAL AID

Form 990 for tax year 2024

Filed by IOWA LEGAL AID.

Totals

Total revenue
$14,284,776
Total expenses
$14,752,539
Contributions and grants received
$14,144,503
Grants paid
$0
Program service revenue
$0
Investment income
$116,726
Other revenue
$23,547
Total assets, end of year
$19,814,605
Total liabilities, end of year
$6,395,824
Net assets or fund balances, end of year
$13,418,781
Program services expenses (Part IX)
$12,654,088
Management and general expenses
$1,495,247
Fundraising expenses
$603,204
Program service expenses (Part III)
$12,654,088

Program services were 85.8% 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

    $702,073

  • 1d · Related organizations

    $668,061

  • 1e · Government grants (contributions)

    $10,601,238

  • 1f · All other contributions, gifts and grants

    $2,173,131

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $225,138 · excluded $225,138

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $3,794,694

  • 7b · Less cost or other basis and sales expenses

    securities $3,903,106

  • 7c · Gain or loss

    securities -$108,412 · other assets $0

  • 7d · Net gain or loss

    total -$108,412 · excluded -$108,412

  • 11a · Other revenue: FEE AWARDS

    total $14,860 · excluded $14,860

  • 11b · Other revenue: OTHER INCOME

    total $5,567 · excluded $5,567

  • 11c · Other revenue: SALE OF PUBLICATION

    total $3,120 · excluded $3,120

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $23,547

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $344,530 · program services $285,923 · management and general $38,157 · fundraising $20,450

  • 7 · Other salaries and wages

    total $8,779,212 · program services $7,554,343 · management and general $866,025 · fundraising $358,844

  • 8 · Pension plan contributions

    total $486,647 · program services $418,030 · management and general $48,178 · fundraising $20,439

  • 9 · Other employee benefits

    total $1,942,371 · program services $1,668,497 · management and general $192,294 · fundraising $81,580

  • 10 · Payroll taxes

    total $670,735 · program services $576,161 · management and general $66,403 · fundraising $28,171

  • 11c · Fees: accounting

    total $47,273 · program services $11,818 · management and general $33,091 · fundraising $2,364

  • 11f · Fees: investment management

    total $15,199 · management and general $15,199

  • 11g · Fees: other

    total $158,741 · program services $152,919 · management and general $4,088 · fundraising $1,734

  • 13 · Office expenses

    total $1,098,084 · program services $955,158 · management and general $101,259 · fundraising $41,667

  • 16 · Occupancy

    total $652,926 · program services $565,091 · management and general $61,586 · fundraising $26,249

  • 17 · Travel

    total $225,186 · program services $200,593 · management and general $16,236 · fundraising $8,357

  • 22 · Depreciation, depletion and amortization

    total $161,154 · program services $135,208 · management and general $17,888 · fundraising $8,058

  • 23 · Insurance

    total $65,277 · program services $55,657 · management and general $6,712 · fundraising $2,908

  • 24a · Other expenses: TRAINING

    total $43,783 · program services $33,714 · management and general $8,421 · fundraising $1,648

  • 24b · Other expenses: LITIGATION

    total $23,946 · program services $23,946

  • 24c · Other expenses: MISCELLANEOUS

    total $19,976 · program services $1,998 · management and general $17,978

  • 24d · Other expenses: DUES & FEES

    total $17,499 · program services $15,032 · management and general $1,732 · fundraising $735

  • 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 $717 · end of year $522

  • 2 · Savings and temporary cash investments

    beginning of year $3,973,088 · end of year $1,672,810

  • 3 · Pledges and grants receivable

    beginning of year $4,383,194 · end of year $5,560,026

  • 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 $68,787 · end of year $80,982

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

    $938,649

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

    $594,171

  • 10c · Land, buildings and equipment, net

    beginning of year $497,224 · end of year $344,478

  • 11 · Investments: publicly traded securities

    beginning of year $5,131,992 · end of year $5,269,790

  • 12 · Investments: other securities

    beginning of year $427,917 · end of year $459,999

  • 13 · Investments: program-related

    beginning of year $1,210,636 · end of year $1,210,645

  • 15 · Other assets

    beginning of year $4,239,495 · end of year $5,215,353

  • 17 · Accounts payable and accrued expenses

    beginning of year $890,661 · end of year $973,256

  • 19 · Deferred revenue

    beginning of year $906,018 · end of year $9,128

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $4,422,311 · end of year $5,413,440

  • 27 · Net assets without donor restrictions

    beginning of year $8,397,125 · end of year $7,591,424

  • 28 · Net assets with donor restrictions

    beginning of year $5,316,935 · end of year $5,827,357

Mission and programs · 2024

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.

  • 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.

    Expenses $12,654,088

As filed on the 2024 return.

Listed in Part VII

  • Alison Guernsey

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5
  • Karen Shaff

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5
  • Matthew Chapman

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.5
  • Melvin Shaw

    TREASURER

    Total calculated
    $0
    Hours/week
    1.5
  • Auna Goodman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Brian Hansen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Danielle Young-Kruger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Eric Nemmers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Karin Gregor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Margaret Seymour

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Michael Mahaffey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Richard Davidson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Samuel Jones

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Scott Folkers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Shal-Marie Winter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Shenika McGill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Timothy Krumm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Kelly Meiners

    CFO

    Total calculated
    $152,165
    From this org
    $117,016
    From related orgs
    $0
    Other
    $35,149
    Hours/week
    40 + 4 related

    Schedule J breakdown matched by us

    Base
    $117,016
    Bonus
    $0
    Other
    $0
    Deferred
    $8,508
    Nontaxable benefits
    $26,641
    Filer's total
    $152,165
  • Nicholas Smithberg

    EXECUTIVE DIRECTOR

    Total calculated
    $192,365
    From this org
    $143,659
    From related orgs
    $0
    Other
    $48,706
    Hours/week
    46 + 4 related

    Schedule J breakdown matched by us

    Base
    $143,659
    Bonus
    $0
    Other
    $0
    Deferred
    $10,702
    Nontaxable benefits
    $38,004
    Filer's total
    $192,365
  • Alex Kornya

    LITIGATION DIRECTOR

    Total calculated
    $117,904
    From this org
    $104,555
    From related orgs
    $0
    Other
    $13,349
    Hours/week
    45
  • Angela Broughton-Romain

    DEPUTY DIRECTOR

    Total calculated
    $137,097
    From this org
    $127,796
    From related orgs
    $0
    Other
    $9,301
    Hours/week
    40
  • Carrie O'Conner

    REGIONAL MANAGER

    Total calculated
    $114,251
    From this org
    $105,486
    From related orgs
    $0
    Other
    $8,765
    Hours/week
    40
  • Frank Tenuta

    INTERIM DIRECTOR OF LITIGATION & ADVOCACY

    Total calculated
    $142,515
    From this org
    $104,716
    From related orgs
    $0
    Other
    $37,799
    Hours/week
    40
  • Justin Ray

    DEVELOPMENT DIRECTOR

    Total calculated
    $126,948
    From this org
    $108,672
    From related orgs
    $0
    Other
    $18,276
    Hours/week
    40

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.

Provenance

Return type
form_990
Tax year
2024
Filed
16 November 2025
IRS schema version
2024v5.1
Source object
202543209349301064

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.