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← IOWA LEGAL AID

Form 990 for tax year 2023

Filed by IOWA LEGAL AID.

Totals

Total revenue
$15,836,192
Total expenses
$13,529,991
Contributions and grants received
$15,720,660
Grants paid
$0
Program service revenue
$0
Investment income
$99,166
Other revenue
$16,366
Total assets, end of year
$19,933,050
Total liabilities, end of year
$6,218,990
Net assets or fund balances, end of year
$13,714,060
Program services expenses (Part IX)
$11,633,587
Management and general expenses
$1,358,016
Fundraising expenses
$538,388
Program service expenses (Part III)
$11,633,587

Program services were 86.0% 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

    $603,678

  • 1d · Related organizations

    $753,468

  • 1e · Government grants (contributions)

    $10,179,195

  • 1f · All other contributions, gifts and grants

    $4,184,319

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $130,525 · excluded $130,525

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $2,483,964

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

    securities $2,515,323

  • 7c · Gain or loss

    securities -$31,359 · other assets $0

  • 7d · Net gain or loss

    total -$31,359 · excluded -$31,359

  • 8b · Fundraising events: direct expenses

    $1,760

  • 8c · Net income from fundraising events

    total -$1,760 · excluded -$1,760

  • 11a · Other revenue: FEE AWARDS

    total $11,645 · excluded $11,645

  • 11b · Other revenue: OTHER INCOME

    total $4,021 · excluded $4,021

  • 11c · Other revenue: SALE OF PUBLICATION

    total $2,460 · excluded $2,460

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $18,126

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $317,690 · program services $265,513 · management and general $33,355 · fundraising $18,822

  • 7 · Other salaries and wages

    total $8,086,987 · program services $6,966,981 · management and general $794,329 · fundraising $325,677

  • 8 · Pension plan contributions

    total $438,036 · program services $376,149 · management and general $43,928 · fundraising $17,959

  • 9 · Other employee benefits

    total $1,802,617 · program services $1,547,937 · management and general $180,772 · fundraising $73,908

  • 10 · Payroll taxes

    total $623,587 · program services $535,485 · management and general $62,535 · fundraising $25,567

  • 11c · Fees: accounting

    total $47,513 · program services $11,878 · management and general $33,259 · fundraising $2,376

  • 11f · Fees: investment management

    total $14,203 · management and general $14,203

  • 11g · Fees: other

    total $196,615 · program services $190,821 · management and general $4,085 · fundraising $1,709

  • 13 · Office expenses

    total $895,112 · program services $787,554 · management and general $74,142 · fundraising $33,416

  • 16 · Occupancy

    total $636,780 · program services $546,214 · management and general $65,436 · fundraising $25,130

  • 17 · Travel

    total $192,098 · program services $165,226 · management and general $22,534 · fundraising $4,338

  • 22 · Depreciation, depletion and amortization

    total $117,563 · program services $98,870 · management and general $13,520 · fundraising $5,173

  • 23 · Insurance

    total $62,788 · program services $53,712 · management and general $6,457 · fundraising $2,619

  • 24a · Other expenses: TRAINING

    total $57,678 · program services $50,144 · management and general $6,770 · fundraising $764

  • 24b · Other expenses: DUES & FEES

    total $22,679 · program services $19,458 · management and general $2,291 · fundraising $930

  • 24c · Other expenses: LITIGATION

    total $17,645 · program services $17,645

  • 24d · Other expenses: MISCELLANEOUS

    total $400 · management and general $400

  • 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 $2,106 · end of year $717

  • 2 · Savings and temporary cash investments

    beginning of year $2,069,301 · end of year $3,973,088

  • 3 · Pledges and grants receivable

    beginning of year $3,376,714 · end of year $4,383,194

  • 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 $63,175 · end of year $68,787

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

    $1,529,730

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

    $1,032,506

  • 10c · Land, buildings and equipment, net

    beginning of year $389,992 · end of year $497,224

  • 11 · Investments: publicly traded securities

    beginning of year $4,917,086 · end of year $5,131,992

  • 12 · Investments: other securities

    beginning of year $384,835 · end of year $427,917

  • 13 · Investments: program-related

    beginning of year $1,211,185 · end of year $1,210,636

  • 15 · Other assets

    beginning of year $4,683,241 · end of year $4,239,495

  • 17 · Accounts payable and accrued expenses

    beginning of year $799,470 · end of year $890,661

  • 19 · Deferred revenue

    beginning of year $295,865 · end of year $906,018

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $4,811,018 · end of year $4,422,311

  • 27 · Net assets without donor restrictions

    beginning of year $7,719,256 · end of year $8,397,125

  • 28 · Net assets with donor restrictions

    beginning of year $3,472,026 · end of year $5,316,935

Mission and programs · 2023

Mission

IOWA LEGAL AID MAKES HOPE, DIGNITY AND JUSTICE AVAILABLE TO LOW-INCOME IOWANS THROUGH LEGAL ASSISTANCE AND EDUCATION THAT PROTECTS FUNDAMENTAL RIGHTS, BASIC NECESSITIES AND ACCESS TO THE JUDICIAL SYSTEM; CHALLENGES POLICIES AND PRACTICES THAT HARM LOW-INCOME PERSONS; AND EMPOWERS CLIENTS TO ADVOCATE EFFECTIVELY FOR THEMSELVES AND THEIR COMMUNITIES.

Activities or mission (Part I)

TO PROVIDE CRITICAL LEGAL ASSISTANCE TO LOW-INCOME AND VULNERABLE IOWANS, PROTECTING THEIR FUNDAMENTAL RIGHTS.

  • IOWA LEGAL AID HAS BEEN MEETING THE CIVIL LEGAL NEEDS OF LOW-INCOME IOWANS FOR MORE THAN FORTY YEARS. WE MAKE HOPE, DIGNITY AND JUSTICE POSSIBLE FOR MORE THAN 32,000 IOWANS EVERY YEAR. WITH TEN REGIONAL OFFICES, IOWA LEGAL AID SERVICES CLIENTS IN EVERY COUNTY IN THE STATE OF IOWA. OUR FREE LEGAL ASSISTANCE HELPS AT RISK FAMILIES TO LIVE SAFELY AND OBTAIN INCOME SECURITY, HOUSING STABILITY AND ACCESS TO HEALTHCARE. OUR EFFECTIVE AND INNOVATIVE STRATEGIC INITIATIVES ARE A CRITICAL LIFELINE FOR COMMUNITIES IN NEED SUCH AS DISASTER VICTIMS, CHILDREN, SENIORS, VETERANS, DOMESTIC VIOLENCE SURVIVORS, AND PEOPLE WITH DISABILITIES.

    Expenses $11,633,587

As filed on the 2023 return.

Listed in Part VII

  • Anna Evans

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.5
  • Karen Shaff

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5
  • Melvin Shaw

    TREASURER

    Total calculated
    $0
    Hours/week
    1.5
  • Nate Willems

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5
  • Alison Guernsey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Auna Goodman

    DIRECTOR

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

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Elizabeth Grob

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kerry Rodabaugh MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Leon Spies

    EX-OFFICIO DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Matthew Chapman

    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
  • Steven M Bradford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Timothy Krumm

    DIRECTOR

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

    CFO

    Total calculated
    $138,889
    From this org
    $106,234
    From related orgs
    $0
    Other
    $32,655
    Hours/week
    40 + 4 related
  • Nick Smithberg

    EXECUTIVE DIRECTOR

    Total calculated
    $178,801
    From this org
    $140,600
    From related orgs
    $0
    Other
    $38,201
    Hours/week
    46 + 4 related

    Schedule J breakdown matched by us

    Base
    $140,600
    Bonus
    $0
    Other
    $0
    Deferred
    $10,192
    Nontaxable benefits
    $28,009
    Filer's total
    $178,801
  • Alex Kornya

    LITIGATION DIRECTOR

    Total calculated
    $119,279
    From this org
    $101,890
    From related orgs
    $0
    Other
    $17,389
    Hours/week
    45
  • Angela Broughton-Romain

    DEPUTY

    Total calculated
    $125,141
    From this org
    $117,009
    From related orgs
    $0
    Other
    $8,132
    Hours/week
    40
  • Carrie O'Conner

    REGIONAL MANAGER

    Total calculated
    $108,595
    From this org
    $101,555
    From related orgs
    $0
    Other
    $7,040
    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 committee
  • 3 · Written employment contract
  • 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
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202443179349303009

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