Skip to content
Nonprofiteer
← IOWA LEGAL AID FOUNDATION

Form 990 for tax year 2022

Filed by IOWA LEGAL AID FOUNDATION.

Totals

Total revenue
$955,546
Total expenses
$909,749
Contributions and grants received
$950,773
Grants paid
$853,589
Program service revenue
$0
Investment income
$4,773
Other revenue
$0
Total assets, end of year
$1,516,494
Total liabilities, end of year
$306,302
Net assets or fund balances, end of year
$1,210,192
Program services expenses (Part IX)
$853,589
Management and general expenses
$56,160
Fundraising expenses
$0
Program service expenses (Part III)
$853,589

Program services were 93.8% 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.

  • 1f · All other contributions, gifts and grants

    $950,773

  • 3 · Investment income

    total $6,820 · excluded $6,820

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

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

    securities $2,047

  • 7c · Gain or loss

    securities -$2,047

  • 7d · Net gain or loss

    total -$2,047 · excluded -$2,047

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $853,589 · program services $853,589

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $2,765 · management and general $2,765

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $53,395 · management and general $53,395

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $257,945 · end of year $255,105

  • 2 · Savings and temporary cash investments

    beginning of year $631,715 · end of year $792,111

  • 3 · Pledges and grants receivable

    beginning of year $51,640 · end of year $55,745

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $625

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $461,755 · end of year $412,908

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $6,114 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 18 · Grants payable

    beginning of year $194,324 · end of year $306,302

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    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 $625,227 · end of year $819,785

  • 28 · Net assets with donor restrictions

    beginning of year $589,618 · end of year $390,407

Mission and programs · 2022

Mission

TO SUPPORT THE WORK OF IOWA LEGAL AID IN ACHIEVING ITS MISSION OF MAKING HOPE, DIGNITY, AND JUSTICE AVAILABLE TO LOW INCOME IOWANS.

Activities or mission (Part I)

TO SUPPORT THE PROVISION OF LEGAL SERVICES TO LOW-INCOME IOWANS THOUGH CONTRIBUTIONS TO IOWA LEGAL AID

  • THE FOUNDATION PROVIDING FUNDING TO IOWA LEGAL AID IN THE AMOUNT OF $853,589. THIS FUNDING ALLOWED IOWA LEGAL AID TO SERVE LOW-IOWANS BY PROVIDING LEGAL ASSISTANCE AND EDUCATION THAT PROTECTS FUNDAMENTAL RIGHTS, BASIC NECESSITIES AND ACCESS TO THE JUDICIAL SYSTEM.

    Expenses $853,589 · Grants $853,589

As filed on the 2022 return.

Listed in Part VII

  • Nicholas Smithberg

    EXECUTIVE DIRECTOR

    Total calculated
    $177,898
    From this org
    $0
    From related orgs
    $137,000
    Other
    $40,898
    Hours/week
    4 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $137,000 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $9,800 related
    Nontaxable benefits
    $0 + $31,098 related
    Filer's total
    $0 + $177,898 related

  • Kelly Meiners

    CFO

    Total calculated
    $78,840
    From this org
    $0
    From related orgs
    $70,033
    Other
    $8,807
    Hours/week
    4 + 36 related

  • Timothy J Krumm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Angela Reier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Carla R Hughes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Christopher J Jessen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David L Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David W Creasey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Diana Miller

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Edward J Gallagher III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Eric Nathan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Eric Nemmers

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Gary Streit

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Greg Kenyon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jennifer E Lindberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jim Hansen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John C Pietila

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Margaret McCaffery

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Onna Houck

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Robert Waterman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sara Strain Linder

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Sarah Garst

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Suzan Stewart

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thad Murphy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Willard L Boyd III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jackie Pullen

    CONTRACT CFO

    Total calculated
    $0
    Hours/week
    4 + 36 related

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

None.

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

The filer's explanations (Part III)

Schedule J, Part I, line 3
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 BOARD'S PERSONNEL, GRIEVANCE AND GOVERNANCE 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.

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

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
2022
Filed
15 May 2023
IRS schema version
2022v5.0
Source object
202303129349304090

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.