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HomeMy WebLinkAboutIowa Legal Aid 2021 990 Tax ReturnIOWA LEGAL AID FORM 990 TAX YEAR 2021 OMB No. 1545-0047Return of Organization Exempt From Income Tax Form 990 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)À¾¶µI Do not enter social security numbers on this form as it may be made public. Open to Public Department of the Treasury Internal Revenue Service I Go to www.irs.gov/Form990 for instructions and the latest information. Inspection A For the 2021 calendar year, or tax year beginning and ending D Employer identification numberCName of organization Check if applicable:B Address change Doing business as E Telephone numberNumber and street (or P.O. box if mail is not delivered to street address)Room/suiteName change Initial return Final return/ terminated City or town, state or province, country, and ZIP or foreign postal code Amended return G Gross receipts $ Application pending H(a) Is this a group return for subordinates? F Name and address of principal officer:Yes No Are all subordinates included?Yes NoH(b) If "No," attach a list. See instructionsTax-exempt status:I J501(c) ( ) (insert no.) 4947(a)(1) or 527501(c)(3)I IWebsite:J H(c) Group exemption numberIKForm of organization: Corporation Trust Association Other L Year of formation:M State of legal domicile: Summary Part I 1 Briefly describe the organization's mission or most significant activities:I2 3 4 5 6 7 Check this box Number of voting members of the governing body (Part VI, line 1a) Number of independent voting members of the governing body (Part VI, line 1b) Total number of individuals employed in calendar year 2021 (Part V, line 2a) Total number of volunteers (estimate if necessary) Total unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, Part I, line 11 if the organization discontinued its operations or disposed of more than 25% of its net assets. 3 4 5 6 7a 7b m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m a m m m m m m m m m m m m m m m m m m m m m m m b m m m m m m m m m m m m m m m m m m m m mActivities & GovernancePrior Year Current Year 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Contributions and grants (Part VIII, line 1h) Program service revenue (Part VIII, line 2g) Investment income (Part VIII, column (A), lines 3, 4, and 7d) Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) Professional fundraising fees (Part IX, column (A), line 11e) Total fundraising expenses (Part IX, column (D), line 25) Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12 m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m mm m m m m m m m m m m mm m m m m m mRevenuem m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m mm m m m m m mIam m m m m m m m m m m m m m m m m b m m m m m m m m m m m m m m m mm m m m m m m m m mm m m m m m m m m m m m m m m m m m m mExpenses Beginning of Current Year End of Year Total assets (Part X, line 16) Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m mNet Assets orFund BalancesSignature Block Part II Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Here M Signature of officer DateMType or print name and title Print/Type preparer's name Preparer's signature Date PTINCheck if Paid Preparer Use Only self-employedIIIFirm's name Firm's address Firm's EIN Phone no. May the IRS discuss this return with the preparer shown above? See instructions m m m m m m m m m m m m m m m m m m m m Yes No For Paperwork Reduction Act Notice, see the separate instructions.Form 990 (2021) JSA 1E1010 2.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID (515)243-2151 42-1079227 666 WALNUT STREET, 25TH FLOOR X X WWW.IOWALEGALAID.ORG X 1977 IA NICHOLAS SMITHBERG 666 WALNUT STREET, 25TH FLOOR, DES MOINES, IA 50309 14,887,313. X DES MOINES, IA 50309 TO PROVIDE LEGAL ASSISTANCE THAT PROTECTS THE FUNDAMENTAL RIGHTS OF LOW-INCOME IOWANS. 19 19 201 232 12,064,769. 13,485,488. 25,158.NONE 81,311. 66,228. 5,708. 22,079. 12,176,946. 13,573,795. NONE NONE NONE NONE 9,417,960. 9,925,565. NONE NONE 354,316. 1,563,361. 1,788,834. 10,981,321. 11,714,399. 1,195,625. 1,859,396. 13,421,867. 14,580,759. 1,899,071. 1,308,497. 11,522,796. 13,272,262. SHAWNELL LINOT P01663908 FORVIS, LLP 44-0160260 316-265-28111551 N WATERFRONT PKWY, STE 300 WICHITA, KS 67206-6601 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR X Form 990 (2 0 2 1 )Page 2 Statement of Program Service Accomplishments Par t III Check if Schedule O contains a response or note to any line in this Part III m m m m m m m m m m m m m m m m m m m m m m m m 1 Briefly describe the organization's mission: 2 Did the organization undertake any s ignificant program services d uring the year whic h were not listed on t he p rior Form 9 9 0 or 990-EZ?Yes Nommmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm If "Yes," describe these ne w services on Schedule O. 3 Did the organization cease c o nducting, or make s ignificant changes in ho w it conducts, any program services?Yes Nommmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accom plishm ents for each of its three largest program services, as m easured by e xpenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the am ount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code:) (Expenses $inc luding grants of $) (Revenue $) 4b (Code:) (Expenses $inc luding grants of $) (Revenue $) 4c (Code:) (Expenses $inc luding grants of $) (Revenue $) 4d Other program services (Describe on Schedule O.) (Expenses $inc luding grants of $) (Revenue $)I4eTotal program service expenses JSA Form 9 9 0 (2 021)1 E 1020 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X IOWA LEGAL AID MAKES HOPE, DIGNITY AND JUSTICE A REALITY FOR THOUSANDS OF LOW-INCOME IOWANS EVERY YEAR. SEE SCHEDULE O FOR CONTINUATION. 10,266,741. X X 10,266,741.NONE 14,390. 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. Form 990 (2 0 2 1 )Page 3 Checklist of Required Schedules Par t IV Yes No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A 1 2 3 4 5 6 7 8 9 10 1 1a 1 1b 1 1c 1 1d 1 1e 11f 1 2a 1 2b 13 1 4a 1 4b 15 16 17 18 19 2 0a 2 0b 21 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Is the organization required to complete Schedule B, Schedule of Contributors? See instructions m m m m m m m m m Did the organization engage in direct or indirect p o litical cam paign activities on behalf of or in opposition t o candidates for p ublic office? If "Yes," complete Schedule C, Part I m m m m m m m m m m m m m m m m m m m m m m m m m m Section 501(c)(3) organizations.Did the organization engage in lo bbying activities, or have a section 5 0 1 (h) e lection in effect d uring the tax year? If "Yes," complete Schedule C, Part II m m m m m m m m m m m m m m m m m m m m m Is the or ganization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives m em bership dues, assessments, or sim ilar am ounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III m m m m m m Did the organization m aintain any donor advised funds or any sim ilar funds or accounts for whic h donors have the r ight to provide advice on the d is t ribution or investm ent of am ounts in such funds or accounts? If "Yes," co mplete Schedule D, Part I m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization receive or hold a conservation easement, inc luding easements to preserve open space, the environm ent, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II m m m m m m m m m Did the organization m aintain c ollections of work s of art, historical treasures, or other sim ilar assets? If "Yes," complete Schedule D, Part III m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report an amount in Part X, line 2 1, for escrow or custodial account liability, serve as a custodian for am ounts not listed in Part X; or provide credit counseling, debt m anagement, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization, d irectly or t hr ough a related organization, hold assets in donor-restricted end owm ents or in quasi endowm ents? If "Yes," complete Schedule D, Part V m m m m m m m m m m m m m m m m m m m m m m m m m m m If the organization's answer to any of the f o llo wing questions is "Yes," t hen com plete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable. a b c d e f a Did the organization report an am ount for land, buildings, and e quipm ent in Part X, line 10? If "Yes," complete Schedule D, Part VI m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report an amount for investm ents-other securities in Part X, line 1 2, that is 5% or m ore of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII m m m m m m m m m m m m m m m m Did the organization report an amount for investm ents-program related in Part X, line 1 3, that is 5% or m ore of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII m m m m m m m m m m m m m m m m Did the organization report an amount for other assets in Part X, line 1 5, that is 5% or m ore of its total assets reported in Part X, line 16?If "Yes," complete Schedule D, Part IX m m m m m m m m m m m m m m m m m m m m m m m m m m Did the or gan ization repor t an amount f or ot her liabilit ies in Part X, lin e 25? If "Yes," c om plete Schedule D, Part X m m m m m m Did the organ ization's separate or con s olidated f inan c ial statements f or the tax year include a f ootnote that addresses the organ izat ion's liabilit y f or uncertain t ax positions u n der FIN 4 8 (ASC 740)? If "Yes," c omplete Schedule D, Part X m m m m m Did the or gan ization obt ain separate, in dependen t au dited f inan c ial statements f or the tax year? If "Yes," c omplete Schedule D, Parts XI and XII m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m b a b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E m m m m m m m m m m Did the organization m aintain an office, em ployees, or agents outside of the United States?m m m m m m m m m m m m Did the organization have aggregate revenues or expenses of m ore than $1 0,0 0 0 from grantm ak ing, fundraising, business, investm ent, and program service activities outside the United States, or aggregate foreign investm ents valued at $1 00 ,0 0 0 or more?If "Yes," complete Schedule F, Parts I and IV m m m m m m m m m m Did the organization report on Part IX, c o lum n (A), line 3, more than $5 ,00 0 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV m m m m m m m m m m m m m m m m m m m m m Did the organization report on Part IX, c o lumn (A), line 3, m ore than $5 ,0 0 0 of aggregate grants or o ther assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV m m m m m m m m m m m m m m m Did the organization report a total of m ore than $1 5 ,0 0 0 of expenses for professional fundraising services o n Part IX, c o lum n (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See ins tructions m m m m m m m m m m m m Did the organization report m ore than $1 5 ,0 00 total of fundraising event gross incom e and c o ntributions o n Part VIII, lines 1 c and 8a? If "Yes," complete Schedule G, Part II m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report m ore than $1 5 ,0 00 of gross incom e from gam ing activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m a b Did the organization operate one or m ore hospital facilities? If "Yes," complete Schedule H If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? m m m m m m m m m m m mmmmmm Did the organization report m ore than $5 ,0 00 of grants or other assistance to any dom estic organization or dom estic governm ent on Part IX, c o lum n (A), line 1? If "Yes," complete Schedule I, Parts I and II m m m m m m m m m JSA Form 9 9 0 (2 021)1 E 1021 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X X X X X X X X X X X X X X X X X X X X X X X X X X X X Form 990 (2 0 2 1 )Page 4 Checklist of Required Schedules (continued) Par t IV Yes No 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Did the organization report m ore than $5 ,0 0 0 of grants or other assistance to or for dom estic individuals on Part IX, c o lum n (A), line 2? If "Yes," complete Schedule I, Parts I and III 22 23 2 4a 2 4b 2 4c 2 4d 2 5a 2 5b 26 27 2 8a 2 8b 2 8c 29 30 31 32 33 34 3 5a 3 5b 36 37 38 m m m m m m m m m m m m m m m m m m m m m m m m Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about com pensation of t he organization's c urrent and former officers, directors, trustees, key em ployees, and highest com pensated employees? If "Yes," complete Schedule J m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m a b c d Did the organization have a tax-exempt bond issue with an o utstanding p rincipal am ount of m ore t han $1 0 0 ,00 0 as of the last day of the year, that was issued after December 3 1, 2 002? If "Yes," answer lines 2 4b through 2 4 d and complete Schedule K. If "No," go to line 2 5 a m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization invest any proceeds of tax-exem pt bonds beyond a temporary period exception?m m m m m m m Did the organization m aintain an escrow account other than a r e funding escrow at any tim e during the year to defease any tax-exempt bonds?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?m m m m m m m a b a b c Section 501(c)(3), 501(c)(4), and 501(c )(2 9 ) organizations.Did the organization engage in an excess b enefit transaction wit h a disqualified person d uring the year? If "Yes," complete Schedule L, Part I m m m m m m m m m m m m m Is the organization aware that it engaged in an excess benefit transaction wit h a disqualified person in a p rior year, and that the transaction has not been reported on any of the organization's prior Forms 9 90 or 990-EZ? If "Yes," complete Schedule L, Part I m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization report any am ount on Part X, line 5 or 2 2, for receivables from or payables to any c urrent or former officer, director, trustee, key employee, creator or founder, substantial c o ntributor, or 35% c o ntrolled e ntity or fam ily m em ber of any of these persons? If "Yes," complete Schedule L, Part II m m m m m m m m m m Did the organization provide a grant or other assistance to any c urrent or form er officer, director, trustee, key em ployee, creator or founder, substantial co nt ributor or em ployee thereof, a grant selection c om m ittee m em ber, or to a 35% c o ntrolled e ntity (including an employee thereof) or fam ily m em ber of any of these persons?If "Yes," complete Schedule L, Part III m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Was the organization a party to a business transaction with one of the f o llo wing parties (see the Schedule L, Part IV instructions, for applicable f iling thresholds, conditions, and exceptions): A c urrent or form er officer, director, trustee, key em ployee, creator or founder, or substantial contributor? If "Yes," co mplete Schedule L, Part IV m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m A fam ily m em ber of any individual described in line 28a? If "Yes," complete Schedule L, Part IV m m m m m m m m m m m A 35% c o ntrolled entity of one or m ore individuals a nd/o r organizations described in line 28a or 28b? If "Yes," co mplete Schedule L, Part IV m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization receive m ore than $25,000 in non-cash contributions? If "Yes," complete Schedule M m m m m Did the organization receive c ont ributions of art, historical treasures, or other sim ilar assets, or q ualified conservation contributions? If "Yes," complete Schedule M m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization liquidate, term inate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I Did the organization sell, exchange, dispose of, or transfer m ore than 25% of its net assets? If "Yes," complete Schedule N, Part II m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization o wn 100% of an e ntity disregarded as separate from the organization under Regulations sections 3 0 1 .7 7 0 1 -2 and 3 0 1 .7701-3? If "Yes," complete Schedule R, Part I m m m m m m m m m m m m m m m m m m m m m Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m a b Did the organization have a controlled entity within the m eaning of section 512(b)(13)?m m m m m m m m m m m m m m If "Yes" to line 35a, did the organization receive any paym ent from or engage in any transaction wit h a c o ntrolled e ntity wit hin the m eaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 m m m m m m Section 501(c )(3) organizations.Did the organization make any transfers to an exem pt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization c o nduct m ore than 5% of its activities t hr ough an e ntity that is not a related organization and that is treated as a partnership for federal incom e tax purposes? If "Yes," complete Schedule R, Part VI m m m m Did the organization com plete Schedule O and provide explanations on Schedule O for Part VI, lines 1 1 b and 19? Note:All Form 99 0 filers are required to com plete Schedule O m m m m m m m m m m m m m m m m m m m m m m m m m m Statements Regarding Other IRS Filings and Tax Compliance C h ec k if Schedule O contains a response or note to any line in this Part V Part V m m m m m m m m m m m m m m m m m m m m m Yes No 1 a b c Enter the num ber reported in box 3 of Form 1 09 6 . Enter -0- if not applicable 1 a 1 b m m m m m m m m m Enter the num ber of Form s W -2G included on line 1a. Enter -0- if not applicable m m m m m m m m Did the organization com ply wit h backup wit hho ld ing rules for reportable paym ents to vendors and reportab le gam ing (gam bling) winnings to prize winners?1cmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm JSA Form 9 9 0 (2 021)1 E 1030 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X X X X X X X X X X X X X X X X X X X X X 36 NONE X Form 990 (2 0 2 1 )Page 5 Yes No 2b 3a 3b 4a 5a 5b 5c 6a 6b 7a 7b 7c 7e 7f 7g 7h 8 9a 9b 1 2a 1 3a 1 4a 1 4b 15 16 17 Statements Regarding Other IRS Filings and Tax Compliance (continued) Part V 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 a b a b a b a b c a b a b c d e f g h a b a b a b a b a b c a b Enter the num ber of em ployees reported on Form W-3, Transm ittal of W age and Tax Statements, filed for the calendar year e nding wit h or wit hin the year covered by this re turn 2 a 7 d m m If at least one is reported on line 2a, did the organization file all required federal em ploym ent tax returns? Note: If the sum of lines 1a and 2a is greater than 2 5 0 , you may be required t o e-file. See instructions. Did the organization have unrelated business gross incom e of $1 ,0 0 0 or m ore d uring the year?m m m m m m m m m m m If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule O m m m m m m m At any time d uring the calendar year, did the organization have an interest in, or a signature or other a uthority over, a financia l account in a foreign c o untry (such as a bank account, securities account, or other financial account)?m mIIf "Yes," enter the name of the foreign country See instructions for f iling requirem ents for FinCEN Form 1 1 4 , Report of Foreign Bank and Financial Accounts (FBAR). W as the organization a party to a prohibited tax shelter transaction at any time during the tax year?m m m m m m m m m Did any t axable party no tify the organization that it was or is a party to a p r ohibited tax shelter transaction? If "Yes" to line 5a or 5b, did the organization file Form 8886-T?m m m m m m m m m m m m m m m m m m m m m m m m m m m m Does the organization have annual gross receipts that are norm ally greater than $1 0 0 ,0 0 0 , and did t he organization s olicit any c o nt ributions that were not tax d eductible as charitable contributions?m m m m m m m m m m m If "Yes," did the organization include wit h every s o licitation an express statem ent that such c ont ributions or gifts were not tax deductible?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Organiz ations that may receive deductible contributions under section 170(c). Did the organization receive a paym ent in excess of $7 5 m ade partly as a c o nt r ibution and partly for goods and services provided to the payor?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m If "Yes," did the organization notify the donor of the value of the goods or services provided?m m m m m m m m m m m m Did the organization sell, exchange, or o t herwise dispose of tangible personal property for whic h it was r equired to file Form 82 82?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m If "Yes," indicate the num ber of Form s 8282 filed during the year m m m m m m m m m m m m m m m m Did the organization receive any funds, d irectly or indirectly, to pay prem ium s on a personal benefit contract? Did the organization, d uring the year, pay premiums, d irectly or indirectly, on a personal benefit contract?m m m m m If the organizat ion received a contribut ion of qualif ied in t ellectual pr oper ty, did th e or ganization f ile Form 8 8 9 9 as required? If the organ izat ion received a c ontribution of cars, boats, air planes, or ot h er vehicles, d id the organ izat ion f ile a Form 1098-C?m m Sponsoring organiz ations maintaining donor advised funds. Did a donor advised f und m aintained by t he sponsoring organization have excess business holdings at any tim e d uring the year?m m m m m m m m m m m m m m m m m Sponsoring organiz ations maintaining donor advised funds. Did the sponsoring organization mak e any taxable distributions under section 4966? Did the sponsoring organization mak e a distribution to a donor, donor advisor, or related person? Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on Part VIII, line 12 Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities Section 501(c)(12) organizations. Enter: Gross incom e from members or shareholders m m m m m m m m m m m m m m m mmmmmmmmmmm 1 0 a 1 0 b 1 1 a 1 1 b 1 2 b 1 3 b 1 3 c m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Gross incom e from other sources. (Do not net am ounts due or paid to other sources against am ounts due or received from them.)m m m m m m m m m m m m m m m m m m m m m m m m m m m Section 4947(a)(1 ) non-exempt charitable trusts.Is the organization f iling Form 9 9 0 in lieu of Form 1 0 41? If "Yes," enter the amount of tax-exem pt interest received or accrued during the year m m m m m Section 501(c)(2 9 ) qualified nonprofit he alth insurance issuers. Is the organization licensed to issue qualified health plans in m ore than one state?m m m m m m m m m m m m m m m m m m Note: See the instructions for additional inform ation the organization m ust report on Schedule O. Enter the am ount of reserves the organization is required to m aintain by the states in whic h the organization is licensed to issue qualified health plans m m m m m m m m m m m m m m m m m m m m Enter the am ount of reserves on hand m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization receive any paym ents for indoor t a nning services d uring the tax year?m m m m m m m m m m m m mmmmmmmIf "Yes," has it filed a Form 7 2 0 to report these payments? If "No," provide an explanation on Schedule O Is the organization subj ect to the section 4 9 6 0 tax on payment(s) of m ore than $1 ,00 0 ,0 0 0 in rem uneration or excess parachute payment(s) d uring the year?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m If "Yes," see the instructions and file Form 4 7 2 0, Schedule N. Is the organization an educational ins t it ution subj ect to the section 4 9 6 8 excise tax on net investm ent income? If "Yes," com plete Form 4 7 2 0 , Schedule O. Section 501(c)(2 1 ) organizations.Did the trust, any disqualified person, or m ine operator engage in any activities that wo uld result in the im position of an excise tax under section 4 9 5 1 , 4 9 5 2 or 4 9 53?m m m m m m m m m m If "Yes," com plete Form 6 0 6 9 . JSA Form 9 9 0 (2 021)1 E 1040 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 201 X X X X X X X X X X X X X X Form 990 (2 0 2 1 )Page 6 Governance, Managem ent, and Disclosure. For each "Yes" response to lines 2 through 7 b below, and for a "No" Par t VI response to line 8a, 8b, or 1 0 b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI m m m m m m m m m m m m m m m m m m m m m m m m Section A. Governing Body and Management Yes No 1a 1b 1 2 3 4 5 6 7 8 a b a b a b Enter the num ber of voting m em bers of the governing body at the end of the tax year m m m m m If there are m aterial differences in vo ting rights am ong mem bers of the g overning body, or if the g overning body delegated broad a uthority to an executive com m ittee or sim ilar com m ittee, explain on Schedule O. Enter the num ber of voting m em bers included on line 1a, above, who are independent m m m m m 2 3 4 5 6 7a 7b 8a 8b 9 1 0a 1 0b 1 1a 1 2a 1 2b 1 2c 13 14 1 5a 1 5b 1 6a 1 6b Did any officer, director, trustee, or key em ployee have a fam ily relationship or a business relationship with any other officer, director, trustee, or key employee?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization delegate c ontrol over managem ent duties customarily performed by or under the d irect supervision of officers, directors, trustees, or key em ployees to a m anagem ent com pany or other person?m m m m Did the organization mak e any signif ic an t c hanges t o it s governing documents since the prior Form 990 was filed? Did the organization becom e aware during the year of a significant diversion of the organization's assets? Did the organization have m embers or stockholders? m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Did the organization have m embers, stock holders, or other persons who had the p o wer to elect or a ppoint one or more m em bers of the g overning body?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Are any governance decisions of the organization reserved to (or subj ect to approval by) m embers, stock holders, or persons other than the g overning body?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization contem poraneously d ocum ent the meetings held or wr it t e n actions undertak en d ur ing the year by the f o llo wing: The governing body? Each com m ittee with authority to act on behalf of the governing body? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmm 9 Is there any officer, director, trustee, or key em ployee listed in Part VII, Section A, who cannot be reached at the organization's m ailing address? If "Yes," provide the names and addresses on Schedule O m m m m m m m m m m m Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No 10 11 12 13 14 15 16 a b a b a b c a b a b Did the organization have local chapters, branches, or affiliates?m m m m m m m m m m m m m m m m m m m m m m m m m m If "Yes," did the organization have wr it t e n policies and procedures g overning the activities of such chapters, affiliates, and branches to ensure t heir operations are consistent wit h the organization's exem pt purposes?m m m Has the or gan ization provided a complet e c opy of this Form 9 9 0 to all m embers of it s governing b ody bef ore f ilin g t h e form?m Describe on Schedule O the process, if any, used by the organization to review this Form 990. Did the organization have a written conflict of interest policy? If "No," go to line 13 m m m m m m m m m m m m m m m m W ere officers, directors, or trustees, and key em ployees required to disclose annually interests that c ould give rise to conflicts?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Did the organization regularly and consistently m o nitor and enforce com pliance wit h the policy?If "Yes," describe on Schedule O how this was done m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m D id the organization have a written whistleblower policy? Did the organization have a written docum ent retention and destruction policy? m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmm Did the process for d e term ining com pensation of the f ollo wing persons include a r e view and approval by i ndependent persons, com parability data, and contem poraneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official Other officers or k ey em ployees of the organization If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions. m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Did the organization invest in, co ntribute assets to, or participate in a j oint venture or sim ilar arrangem ent wit h a taxable e ntity d uring the year?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m If "Yes," did the organization f o llo w a wr it t e n p olicy or procedure r equiring the organization to evaluate its p articipation in j oint venture arrangements under applicable federal tax law, and take steps to safeguard t he organization's exem pt status with respect to such arrangements?m m m m m m m m m m m m m m m m m m m m m m m m m Section C. Disclosure I17 18 19 20 List the states with which a copy of this Form 990 is required to be filed Section 6 1 0 4 requires an organization to make its Forms 1 0 2 3 (1 0 2 4 or 1 0 24-A, if applicable), 9 9 0 , and 990-T (section 5 0 1(c) (3)s only) available for p ublic inspection. Indicate ho w you made these available. Check all that apply. O wn website Another's website Upon request Other (explain on Schedule O) Describe on Schedule O whe t her (and if so, ho w) the organization made its g overning documents, c o nflict of interest policy, and financial statements available to the p ublic d uring the tax year.IState the nam e, address, and telephone num ber of the person who possesses the organization's books and records Form 9 9 0 (2 021) JSA 1 E 1042 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X 19 19 X X X X X X X X X X X X X X X X X X X X X KELLY MEINERS 666 WALNUT ST, 25TH FLOOR DES MOINES, IA 50309 515-400-3617 Form 990 (202 1 )Page 7 Com pensation of Officers, Directors, Tr ustees, Key Employees, Highest Com pensated Employees, and Independent Contractors Par t VII Check if Schedule O contains a response or note to any line in this Part VII m m m m m m m m m m m m m m m m m m m m m m m m m m m m Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1 a Co m plete this table for all persons required to be listed. Report com pensation for the calendar year e nding wit h or wit hin t he organization's tax year.%L ist all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of com pensa tion. Enter -0- in colum ns (D), (E), and (F) if no compensation was paid.%L ist all of the organization's current k ey em ployees, if any. See the instructions for definition of "key employee."%L ist the organization's five current highest compensated em ployees (other than an officer, director, trustee, or key employee) who re ceived reportable compensation (box 5 of Form W-2, Form 1099-MISC, a nd /o r box 1 of Form 1099-NEC) of m ore t han $1 0 0,0 0 0 from the organization and any related organizations.s%%L ist all of t he organization's for mer officers, key em ployees, and highest com pensated em ployees who received m ore t han $1 0 0,0 0 0 of reportable com pensation from the organization and any related organizations. L ist all of the organization's former directors or t rustees that received, in the capacity as a form er director or trustee of t he organization, m ore than $10,000 of reportable com pensation from the organization and any related organizations. See the instructions for the order in which to list the persons above. Check this box if neither the organization nor any related organization com pensated any current officer, director, or trustee. (C) Position (d o n ot check more than one b ox, unless person is both an officer and a director/trustee) (A)(B)(D)(E)(F) Name and title Average h ours p er week (list any h ours for related org anizations b elow d otted line) Reportable com pensation from the org an ization (W-2/ 1 0 99-MISC/ 1 0 99-NEC) Reportable compensation from related organizations (W -2/ 1 0 99-MIS C/ 1099-NEC) Estimated amount of other com p ensation from the org an ization and related organizationsIndivid ual trusteeor directorInstitutional trusteeOfficerKey employeeHighest compensatedemployeeFormer(1) (2) (3) (4) (5) (6) (7) (8) (9) (1 0 ) (1 1 ) (1 2 ) (1 3 ) (1 4 ) Form 9 9 0 (2 021 ) JSA 1 E 1 041 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 NICHOLAS SMITHBERG EXECUTIVE DIRECTOR 46.00 X4.00 124,790.NONE 33,194. GAIL KLEARMAN MANAGING ATTORNEY 40.00 XNONE 100,183.NONE 7,159. RICHARD DAVIDSON PRESIDENT 1.50 X XNONE NONE NONE NONE ANNA EVANS SECRETARY 1.50 X XNONE NONE NONE NONE MELVIN SHAW TREASURER 1.50 X XNONE NONE NONE NONE ELIZABETH GROB DIRECTOR 1.00 XNONE NONE NONE NONE ALISON GUERNSEY DIRECTOR 1.00 XNONE NONE NONE NONE SAMUEL JONES DIRECTOR 1.00 XNONE NONE NONE NONE TIMOTHY KRUMM DIRECTOR 1.00 X1.00 NONE NONE NONE MICHAEL MAHAFFEY DIRECTOR 1.00 XNONE NONE NONE NONE CYNTHIA MOSER DIRECTOR 1.00 XNONE NONE NONE NONE KERRY RODABAUGH, MD DIRECTOR 1.00 XNONE NONE NONE NONE KAREN SHAFF DIRECTOR 1.50 XNONE NONE NONE NONE SCOTT FOLKERS DIRECTOR 1.00 XNONE NONE NONE NONE Form 990 (202 1 )Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) Par t VII (A)(B)(C)(D)(E)(F) N am e and title Aver age h ours per week (list any h ou r s for related org anizations b el ow d otted line) Position (d o n ot check more than one b ox, unless person is both an officer and a director/trustee) Repor t able compen s at ion f r om t h e organ izat ion (W -2/10 9 9 -MISC) Reportable com pen sation from r elated or gan izations (W -2 /1 099-MISC) Estimated am ount of other com p ensation from the org an ization an d related org anizationsIndividual trusteeor directorInstitutional trusteeOfficerKey employeeHighest compensatedemployeeFormerm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I1bSub-total m m m m m m m m m m m m m IcTotal from continuation sheets to Part VII, Section Ammmmmmmmmmmmmmm m m m m m m m m m m m m m IdTotal (add lines 1b and 1c) 2 To t al num ber of individuals (including but not lim ited to those listed above) who received more than $1 0 0 ,0 0 0 of rep o rtable com pensation from the organization I Yes No 3 Did the organization list any former officer, director, or trustee, key em ployee, or highest com pensated e m ployee on l ine 1a? If "Yes," complete Schedule J for such individual 3mmmmmmmmmmmmmmmmmmmmmmmmmm 4 For any ind ividual listed on line 1a, is the sum of reportable com pensation and other com pensation from t he o rg a nization and related organizations greater than $1 5 0,000? If “Yes,” complete Schedule J for such i ndividual 4mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 5 Did any person listed on line 1a receive or accrue com pensation from any unrelated organization or ind ividual f o r services re ndered to the organization? If “Yes,” complete Schedule J for such person 5mmmmmmmmmmmmmmmm Section B. Independent Contractors 1 Com plete this table for your five highest com pensated independent contractors that received m ore than $1 0 0 ,0 00 of com pensation from the organization. Report com pensation for the calendar year e nding wit h or wit hin the organization's tax year. (A) Nam e and business address (B) Descr ipt ion of services (C) Compensation 2 To t al num ber of independent contractors (including b ut not lim ited to those listed above) who received m o r e than $1 0 0 ,0 0 0 in com pensation from the organization I JSA Form 9 9 0 (2 021 )1 E 1 055 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 224,973.NONE 40,353. NONE NONE NONE 224,973.NONE 40,353. 2 ROSANNA SHIRKEY DIRECTOR 1.00 XNONE ( 15) NONE NONE NONE SUZANNE STROUD DIRECTOR 1.00 XNONE ( 16) NONE NONE NONE NATE WILLEMS DIRECTOR 1.00 XNONE ( 17) NONE NONE NONE SHAL-MARIE WINTER DIRECTOR 1.00 XNONE ( 18) NONE NONE NONE DANIELLE YOUNG-KRUGER DIRECTOR 1.00 XNONE ( 19) NONE NONE NONE LEON SPIES DIRECTOR 1.00 XNONE ( 20) NONE NONE NONE MATTHEW CHAPMAN DIRECTOR 1.00 XNONE ( 21) NONE NONE NONE JACKIE PULLEN CONTRACT CFO 36.00 X4.00 ( 22) NONE NONE NONE X X X 3 SEE SCHEDULE O Form 990 (2 0 2 1 )Page 9 Statement of R evenue Par t VIII Check if Schedule O contains a response or note to any line in this Part VIII (D) Revenue excluded from tax under section s 512-514 m m m m m m m m m m m m m m m m m m m m m m m m (A) Total revenue (B) Related or exempt fu n ction revenue (C) Un related business revenue 1a b c d F ederat ed campaigns Members hip dues F undraising events Relat ed organizations m m m m m m m m 1 a 1 b 1 c 1 d 1 e 1 f m m m m m m m m m mmmmmmmmmmmmmmmmmm f e Gover n ment grant s (contributions)m m g All other con tributions, gifts, grants, and similar am ounts not included above m Nonc as h contribut ion s included in lines 1a-1f 1 g $m m m m m m m m m m m m m IhTotal. Add lines 1a-1f m m m m m m m m m m m m m m m m m mContributions, Gifts, Grantsand Other Similar AmountsBusiness Code 2a b c d f e 6a b c b c All ot h er program service revenue m m m m m IgTotal. Add lines 2a-2f m m m m m m m m m m m m m m m m m mProgram ServiceRevenue3 Inves t m ent income (including dividends, in t erest, and other sim ilar amounts)III I I III m m m m m m m m m m m m m m m m m m 4 5 Income f r om inves t m ent of tax-exem pt bond pr oc eeds Royalties mmmmmmmmmmmmmmmmmmmmmmmmm (i) Real (ii) Personal Gross rents m m m m m 6a 6b 6c 7a 7b 7c Less: r en t al expenses Rent al income or (loss) d Net ren t al income or (loss)m m m m m m m m m m m m m m m m (i) Securities (ii) Other7aGross amount f r om sales of assets other t h an inventor y Less: cost or oth er basis and sales expenses Gain or (loss) m mmmmm d Net gain or (loss)m m m m m m m m m m m m m m m m m m m m 8a b 9a b 1 0a b 1 1a b c Gross income f r om f undr aising even t s (n ot including $ of c ontr ibutions r eported on lin e 8 a 8 b 9 a 9 b 1 0 a 1 0 b 1c). See Part IV, line 18 Less : direct expenses m m m m m m m mmmmmmmmmm c Net in come or (loss) f r om f undraising events m m m m m m Gross income f r om gam in g activities. See Part IV, line 1 9 m m m m m Less : direct expenses m m m m m m m m m c Net inc ome or (loss) f r om gamin g ac t ivities m m m m m m m Gross sales of in ventory, less returns an d allowan ces m m m m m m m m Less : c ost of goods sold m m m m m m m m c Net inc ome or (loss) f rom sales of inventory m m m m m m m mOther RevenueBusiness Code d e All ot h er revenue T otal. Add lines 11a-1 1d m m m m m m m m m m m m m ImmmmmmmmmmmmmmmmMiscellaneousRevenueI12Total revenue. See in structions m m m m m m m m m m m m m JSA (2 021)Form 9 9 01E1051 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 842,132. 715,000. 9,660,825. 2,267,531. 13,485,488. NONE 77,021. NONE NONE NONE NONE NONE 77,021. 1,298,803. 1,309,596. -10,793. -10,793. 11,861. 3,922. 7,939. NONE NONE NONE NONE NONE NONE -10,793. 7,939. 14,140. 13,573,795.88,307. SALE OF PUBLICATIONS 900099 3,088.3,088. OTHER INCOME 900099 11,052.11,052. Form 990 (2 0 2 1 )Page 1 0 Statem ent of Functional Expenses Par t IX Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX m m m m m m m m m m m m m m m m m m m m m m m m m (A)(B)(C)(D)Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.Total expenses Program service expenses Man ag ement and general expenses Fundraising expenses 1 Grants and other assistance to domestic organizations and d om estic governments. See Part IV, line 2 1 m m m m 2 Grants and ot her assistance to dom es t ic individuals. See Part IV, line 2 2 m m m m m m m m m 3 Grants and ot her assistance to f or eign or ganizations, f oreign governments, and f or eign individu als. See Part IV, lines 1 5 an d 1 6 4 Benef its paid t o or for members m m m m m m m m m 5 C ompensation of current of f icers, dir ec tors, trustees, and k ey employees m m m m m m m m m m 6 Compensation not in cluded above to disqualified persons (as defined u nder section 4 9 5 8 (f)(1)) and persons d escribed in section 4958(c)(3 )(B)m m m m m m 7 O t her salaries and wages m m m m m m m m m m m m 8 Pension plan ac cruals and c on t r ibutions (in c lude section 4 01(k) an d 403(b) em ployer contr ibu t ions) 9 O t her employee benefits Payroll taxes F ees for services (nonemployees): m m m m m m m m m m m m 10 11 m m m m m m m m m m m m m m m m m m 12 13 14 15 16 17 18 19 20 21 22 23 24 a b c d e f g M anagement L egal A c counting L obbying m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Professional fundraising services. See Part IV, line 1 7 m In vestment m an agement fees m m m m m m m m m O ther.(If l ine 11g amount exceeds 10% of l ine 25, c olumn (A), amount, list line 11g expenses on Schedule O.)m m m m m Advertising an d promotion O f f ice expenses In f ormation t ec h nology m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm R oyalties O c cupancy Travel m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Payments of t ravel or en t er t ainment expenses f or any f ederal, state, or loc al public of f icials C onf erences , c onventions, and meetings In t erest Payments to af f iliates D epreciation , depletion, an d amortization In surance m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Other expenses. Itemize expenses n ot covered above. (List miscellaneous expenses on line 24e. If line 2 4 e amount exceeds 10% of line 2 5, column (A), am ount, list line 2 4 e expenses on Schedule O.) a b c d e All other expenses 25 Total functional expenses.Add lines 1 th rough 2 4e 26 Joint costs. C omplete t h is line only if t he organization r eported in c olu m n (B) join t c osts f rom a com bin ed educat ion al campaign and f undraising s olicit ation. Check here I if f ollowing SOP 9 8-2 (ASC 958-720) m m m m m m m Form 9 9 0 (2 021)JSA 1 E 1052 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 NONE NONE NONE NONE 1,979.1,979. 15,535. 319,961.286,900. NONE 632,372.561,149. NONE NONE NONE 15,535. 26,059.7,002. 52,996.18,227. NONE 157,984.138,875. 6,980,908.6,136,830. 422,404.371,344. 1,821,239.1,601,087. 543,030.477,389. NONE 33,550. NONE NONE 14,203.4,906. 627,300.216,778. 37,943.13,117. 163,595.56,557. 48,778.16,863. 33,550. 423,231.371,158. 87,400.70,445. NONE NONE NONE 119,590.105,134. 59,577.52,375. 11,714,399.10,266,741. 40,114.11,959. 14,546.2,409. 10,742.3,714. 5,352.1,850. 1,093,342.354,316. TRAINING 42,018.41,602.309.107. DUES & FEES 17,600.15,472.1,581.547. LITIGATION 27,085.27,085. MISCELLANEOUS 8,936.7,917.739.280. Form 990 (2 0 2 1 )Page 1 1 Balance Sheet Part X C h ec k if Schedule O contains a response or note to any line in this Part X m m m m m m m m m m m m m m m m m m m m (A) Begin n ing of year (B) En d of year Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net Accounts receivable, net 1 2 3 4 5 6 7 8 9 1 0 c 1 1 1 2 1 3 1 4 1 5 1 6 1 7 1 8 1 9 2 0 2 1 2 2 2 3 2 4 2 5 2 6 1 2 3 4 5 m m m m m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Loans and other receivables from any c urrent or former officer, director, trustee, key em ployee, creator or founder, substantial c o ntributor, or 35%m m m m m m m m m mcontrolled entity or fam ily m ember of any of these persons Loans and other receivables from other disqualified persons (as defined unde r section 4958(f)(1)), and persons described in section 4958(c)(3)(B) 6 m m Notes and loans receivable, net Inventories for sale or use Prepaid expenses and deferred charges 7 8 9 m m m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 0 a 1 0 b 10 11 12 13 14 15 16 a Land, buildings, and equipm ent: cost or other basis. Com plete Part VI of Schedule D Less: accum ulated depreciation m m m m m m b m m m m m m m m m m Investm ents - publicly traded securities Investm ents - other securities. See Part IV, line 11 Investm ents - program-related. See Part IV, line 11 Intangible assets Other assets. See Part IV, line 11 Total assets. Add lines 1 through 15 (m ust equal line 33) m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmAssets 17 18 19 20 Accounts payable and accrued expenses Grants payable Deferred revenue Tax-exem pt bond liabilities m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 21 22 23 24 25 26 Escrow or custodial account liability. Com plete Part IV of Schedule D m m m m Loans and other payables to any c urrent or former officer, director, trustee, key em ployee, creator or founder, substantial c o ntributor, or 35% controlled entity or fam ily m ember of any of these persons m m m m m m m m m m Secured m ortgages and notes payable to unrelated third parties Unsecured notes and loans payable to unrelated third parties m m m m m m mmmmmmmmmm Other liabilities (including federal incom e tax, payables to related t hird parties, and other liabilities not included on lines 17-24). Com plete Part X of Schedule D m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mITotal liabilities. Ad d lines 17 through 25 m m m m m m m m m m m m m m m m m m m mLiabilities Organizations that follow FASB ASC 958, check her e a nd com plete lines 27, 28, 32, and 33. 27 28 29 30 31 32 33 Net assets without donor restrictions Net assets with donor restrictions Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowm ent, accum ulated incom e, or other funds Total net assets or fund balances Total liabilities and net assets/fund balances 2 7 2 8 2 9 3 0 3 1 3 2 3 3 m m m m m m m m m m m m m m m m m m m m m mImmmmmmmmmmmmmmmmmmmmmmmm Organizations that do not follow FASB ASC 958, check here a nd complete lines 29 thr ough 33.m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmNet Assets or Fund BalancesForm 9 9 0 (2 021) JSA 1 E 1053 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 2,388,237.2,326. 5,489,336.3,113,024. NONE NONE 3,559,028.3,982,777. NONE NONE NONE NONE NONE NONE 62,236.28,796. NONE 5,264,009. NONE NONE 444,007.480,140. 1,054,159. 751,990.233,569.302,169. 1,245,454.192,673. 13,421,867.14,580,759. 741,573.725,660. NONE NONE 950,987.292,892. NONE 1,214,845. NONE NONE NONE NONE NONE NONE NONE NONE 206,511.289,945. 1,899,071.1,308,497. X 6,524,777.6,999,249. NONE NONE NONE NONE 4,998,019.6,273,013. 11,522,796.13,272,262. 13,421,867.14,580,759. SEE SCHEDULE O Form 990 (2 0 2 1 )Page 1 2 Reconciliation of Net Assets Par t XI Check if Schedule O contains a response or note to any line in this Part XI m m m m m m m m m m m m m m m m m m m m m m m m m 1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8 9 Total revenue (m ust equal Part VIII, column (A), line 12) Total expenses (m ust equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 Net assets or fund balances at beginning of year (m ust equal Part X, line 32, column (A)) Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments Other changes in net assets or fund balances (explain on Schedule O) m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 10 Net assets or f und balances at end of year. Com bine lines 3 t hr ough 9 (m ust equal Part X, line 3 2, c olum n (B))m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Financial Statements and Reporting Par t XII C h e c k if Schedule O contains a response or note to any line in this Part XII m m m m m m m m m m m m m m m m m m m m Yes N o 1 Accounting m ethod used to prepare the Form 990:Cash Accrual Other If the organization changed its m ethod of a c counting from a prior year or checked "Other," explain o n Schedule O. 2a 2b 2c 3a 3b 2 a W ere the organization's financial statem ents com piled or reviewed by an independent accountant?m m m m m m m If "Yes," check a box b e low to indicate whe t her the financial statements for the year were com piled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis b c a W ere the organization's financial statem ents audited by an independent accountant?m m m m m m m m m m m m m m If "Yes," check a box b e low to indicate whet her the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis If "Yes" to line 2a or 2b, does the organization have a comm ittee that assumes responsibility for oversight of the audit, review, or c o m pilation of its financial statem ents and selection of an independent accountant?m m m m If the organization changed either its oversight process or selection process d uring the tax year, explain o n Schedule O. 3 As a result of a federal award, was the organization required to undergo an audit or audits as set f orth in t he Single Aud it Act and OMB Circular A-133?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo t he required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits m m m Form 9 9 0 (2 021) JSA 1 E 1054 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X 13,573,795. 11,714,399. 1,859,396. 11,522,796. -14,137. 13,272,262. -95,793. X X X X X X X OMB No. 1 5 45-0047SCHEDULE A Public Charity Status and Public Support (Form 990)Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.À¾¶µI Attach to Form 990 or For m 990-EZ.Departmen t of the Treasury Open to Publ i c Inspection I Go to www.irs.gov/Form990 for in structions and the latest information.Internal Revenue Service Nam e of the organization Employer identification number Reason for Public Charity Status. (Al l o rganizations must com plete this part.) See instructions. Part I The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 2 3 4 5 6 7 8 9 1 0 1 1 1 2 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A m edical research organization operated in conj unction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's nam e, city, and state: An organization operated for the benefit of a college or university o wned or operated by a governm ental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local governm ent or governm ental unit described in section 170(b)(1)(A)(v). An organization that norm ally receives a substantial part of its support from a governm ental unit or from the general p ub lic described in section 170(b)(1)(A)(vi). (Complete Part II.) A comm unity trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An ag ricultural research organization described in s e ction 170(b)(1)(A)(ix) operated in conj unction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: An organization that norm ally receives (1) more than 331 /3 % of its support from contributions, m embership fees, and gross receipts from activities related to its exem pt functions, subj ect to certain exceptions; and (2) no more than 331 /3 %of its support from gross investm ent incom e and unrelated business taxable incom e (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See s ection 509(a)(2). (Com plete Part III.) An organization organized and operated exclusively to test for public safety. See s ect ion 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the f unctions of, or to carry o ut the purposes of one or m ore p ub licly supported organizations described in section 5 0 9(a)(1)or section 509 (a )(2).See sect ion 509(a )(3). Check the box on lines 12a through 12d that describes the type of supporting organization and com plete lines 12e, 12f, and 12g. a b c d e Ty pe I.A s upporting organization operated, supervised, or c o ntrolled by its supported organization(s), t ypically by g iving the supported organization(s) the power to regularly appoint or elect a m aj ority of the directors or trustees of the supporting organization. You must complete Par t IV, Sections A and B. Ty pe II.A s upporting organization supervised or c o ntrolled in c o nnection wit h its supported organization(s), by having c o ntrol or m anagem ent of the s upporting organization vested in the same persons that c o ntrol or m anage the supported organization(s). You must complete Par t IV, Sections A and C. Ty pe III functionally integrated.A s upporting organization operated in c o nnection wit h, and f unc tionally integrated wit h, its s upported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. Ty pe III non-functionally integrated.A s upporting organization operated in c o nnection wit h its supported organization(s) that is not functionally integrated. The organization generally m ust satisfy a distribution requirem ent and an attentiveness requirem ent (see instructions). You must complete Part IV, Sections A and D, and Part V. Check this box if the organization received a written determ ination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. f g Enter the num ber of supported organizations Provide the following inform ation about the supported organization(s). m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m (i)Nam e of supported organization (ii)EIN (iii) Typ e of organization (describ ed on lines 1-10 above (see instructions)) (iv)Is t h e organization l ist ed in your governing document? (v)Am ou n t of monetary support (see in structions) (vi) Am ou n t of other support (see instructions) Yes N o (A) (B) (C) (D) (E) Total For Paperw ork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.S c hedule A (Form 990) 2021 JSA 1 E 1210 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X Schedule A (Form 990) 2021 Page 2 Support Schedule for Organizations Described in Sections 1 70(b)(1)(A)(iv) and 1 7 0(b)(1)(A)(vi) (Com plete only if you checked the box o n line 5, 7 , o r 8 of Part I or if the organization f ailed to q u a lify under Part III. If the organization f ails to qualify under the te sts l isted b e l ow, please com plete Part III.) Par t II Section A. Public Support (a) 2 0 1 7 (b) 2 0 1 8 (c) 2 0 19 (d) 2 0 20 (e) 2 0 21 (f) TotalICalendar year (or fiscal year beginning in) 1 G if ts, grants , contributions, and m embersh ip f ees received. (Do not include any "unusual grants.")m m m m m m 2 Tax revenu es levied for the organization's benef it and eit h er paid to or expended on its behalf m m m m m m m m 3 The value of services or facilities f urnished by a government al unit to the organization w ithout charge m m m m m m m 4 T otal. Add lin es 1 through 3 m m m m m m m 5 The portion of t otal contribu t ions by each person (other than a governmen t al u nit or publicly supported or ganization) included on line 1 that exc eeds 2% of the amount shown on line 11, column (f)m m m m m m m 6 Public support. Subtract lin e 5 f rom line 4 Section B. Total Support (a) 2 0 1 7 (b) 2 0 1 8 (c) 2 0 19 (d) 2 0 20 (e) 2 0 21 (f) TotalICalendar year (or fiscal year beginning in) 7 Amounts f r om line 4 m m m m m m m m m m 8 G ross incom e f r om interest, dividends, payments r ec eived on securities loans, rents, royalt ies, and income f rom similar sources m m m m m m m m m m m m m 9 N et income f r om unrelated business activities, wh et h er or not the business is regularly c ar r ied on m m m m m m m m m m 10 O ther incom e. Do not include gain or loss f rom th e sale of capital assets (Explain in Part VI.) m m m m m m m m m m m 11 T otal support. Add lines 7 t h r ough 10 G ross receipt s f rom related activities, etc. (see instructions) m m 12 14 15 12 m m m m m m m m m m m m m m m m m m m m m m m m m m 13 F irst 5 years.If the Form 9 9 0 is f or the organ izat ion's f irst, s econd, thir d, f ourth, or f if t h tax year as a sect ion 5 01(c)(3)Iorganization, c h eck this box and stop here m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Section C. Computation of Public Support Percentage % % 14 Public support percentage for 2021 (line 6, colum n (f), divided by line 11, column (f)) Public support percentage from 2020 Schedule A, Part II, line 14 m m m m m m m m 15 m m m m m m m m m m m m m m m m m m m 1 6a 33 1 /3 % support t est - 2021.If the organization did not check the box on line 1 3, and line 1 4 is 3 3 1 /3 % or m ore, check t his box and stop here.The organization qualifies as a p ub licly supported organization IIIII m m m m m m m m m m m m m m m m m m m m m m b 33 1 /3 % support t est - 2020. If the organization did not check a box on line 1 3 or 16a, and line 1 5 is 3 3 1 /3 % or m ore, check this box and stop here.The organization qualifies as a p ub licly supported organization m m m m m m m m m m m m m m m m m m m 1 7a 10%-facts-and-circumstances t est - 2021 . If the organization did not check a box on line 1 3, 16a, or 1 6b, and line 1 4 is 10% or m ore, and if the organization m eets the facts-and-circumstances test, check this box and stop here. Explain in Part VI ho w the organization m eets the facts-and-circumstances test. The organization qualifies as a p ub licly supported organization m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m b 10%-facts-and-circumstances t est - 2020 . If the organization did not check a box on line 1 3, 16a, 1 6b, or 17a, and line 1 5 is 10% or m ore, and if the organization m eets the facts-and-circumstances test, check this box and st op here. Explain in Part VI ho w the organization meets the facts-and-circumstances test. The organization qualifies as a p ub licly supported organization m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 18 Private foundation. If the organization did not check a box on line 1 3, 16a, 1 6b, 17a, or 1 7b, check this box and see ins tructions m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m S c hedule A (Form 990) 2021 JSA 1 E 1220 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 SEE SUPP PAGE 10,573,862.9,010,028.11,621,270. 10,573,862.9,010,028.11,621,270. 12,064,769.13,485,488.56,755,417. NONE NONE 12,064,769.13,485,488.56,755,417. 2,153,055. 54,602,362. 10,573,862.9,010,028.11,621,270. 35,448.13,220.67,963. 12,064,769.13,485,488.56,755,417. 81,311.77,021.274,963. NONE 14,140.14,140. 57,044,520. 1,409,345. X 95.72 99.58 Schedule A (Form 990) 2021 Page 3 Support Schedule for Or ganizations Described in Section 509(a)(2) (C o m p lete onl y if you c he c k e d the box on line 10 of Part I or if the organization failed to qualify under Part II. If th e o rganiz a tion fails to qualify under the tests listed below, please com plete Part II.) Par t III Section A. Public Support (a) 2 0 1 7 (b) 2 0 1 8 (c) 2 0 1 9 (d) 2 0 2 0 (e) 2 0 2 1 (f) Tot alICalendar year (or fiscal year b eginning in) 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furn ish ed in any activity that is related to the organ ization's tax-exempt purpose m m m m m m 3 Gross receipts from activities that are not an unrelated trade or business under section 513 m 4 Tax revenu es levied for the organization's benef it and eit h er paid to or expended on its behalf m m m m m m m m 5 The value of services or facilities f urnished by a government al unit to the organization w it hout charge m m m m m m m 6 T otal. Add lin es 1 through 5 m m m m m m m Amounts inc lu ded on lines 1, 2, and 3 received f rom disqualif ied persons 7 a m m m m b Amounts in clu ded on lines 2 and 3 received f r om other than disqualified persons th at exceed the gr eat er of $5,000 or 1% of t h e am ount on line 13 for the year c Add lines 7a and 7b m m m m m m m m m m m 8 Public support. (Subtract lin e 7c f rom line 6.)m m m m m m m m m m m m m m m m m Section B. Total Support (a) 2 0 1 7 (b) 2 0 1 8 (c) 2 0 1 9 (d) 2 0 2 0 (e) 2 0 2 1 (f) Tot alICalendar year (or fiscal year b eginning in) 9 Amounts f r om line 6 m m m m m m m m m m m 1 0 a G ross incom e f r om interest, dividends, payments r ec eived on securities loans, rents, royalt ies , and income f rom similar sources m m m m m m m m m m m m m m m m m b U nrelated bus in ess taxable income (less section 51 1 t axes) from businesses acquired af ter J une 30, 1975 m m m m m m c Add lines 10 a and 10b m m m m m m m m m 1 1 N et income f r om unrelated business activities not in c luded in lin e 1 0b, whether or not the bu s in ess is regularly carried on m 1 2 O ther incom e. Do not include gain or loss f rom th e sale of capital assets (Explain in Part VI.)m m m m m m m m m m m 1 3 T otal support. (Add lines 9 , 10c, 11, and 12.)m m m m m m m m m m m m m m m m 1 4 F irst 5 years.If the Form 9 9 0 is f or the organ izat ion's f irst, s econd, thir d, f ourth, or f if t h tax year as a sect ion 501(c)(3) organization, c heck this b ox and stop here Immmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Section C. Computation of Public Support Percentage 1 5 1 6 Public suppor t percentage f or 2021 (lin e 8 , column (f ), divided by line 13, column (f )) Public suppor t percentage f r om 2020 Sc hedule A, Part III, line 15 15 16 17 18 % % % % m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmm Section D. Computation of Investment Income Percentage 1 7 1 8 1 9 2 0 Investmen t inc ome percentage for 2 0 21 (lin e 10c, colu m n (f ), divided by line 13, column (f)) Investmen t inc ome percentage from 2 0 2 0 Schedule A, Part III, line 17 m m m m m m m m m mmmmmmmmmmmmmmmmmmmmm a b 33 1 /3 % su pport tests - 2 0 21.If the or ganization d id not check t h e box on lin e 14, and lin e 1 5 is more t han 3 3 1 /3 %, and lineI17 is not m ore than 3 3 1 /3 %, check t h is box and stop here.The organization qu alifies as a publicly su ppor ted organ izat ion m m 33 1 /3 % su p port tests - 2 0 2 0.If the or ganization d id n ot check a b ox on line 1 4 or line 19a, an d line 1 6 is m ore than 3 3 1 /3 %, andIline 1 8 is n ot more than 3 3 1 /3 %, ch eck t his box an d stop here.The organizat ion qualifies as a publicly s u pported organ ization IPrivate fou ndation.If t h e organization d id not ch eck a box on lin e 14, 19 a, or 19b, c h eck this box an d see in s t r u c t ions JSA S c hedule A (Form 990) 2021 1 E 1221 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule A (Form 990) 2021 Page 4 Supporting Organizations Par t IV (Com plete only if you checked a box in l ine 1 2 on Part I. If yo u checked b o x 12a, Part I, com plete Sections A and B. If you checked box 1 2 b, Part I, c omplete Sections A and C. If you checked bo x 1 2c , Part I, com plete Sections A, D, and E. If yo u checked b o x 1 2d, Part I, com plete Sections A and D, and c omplete Part V.) Section A. All Supporting Organizations Yes N o 1 2 3 4 5 Are all of the organization's supported organizations listed by name in the organization's g o verning documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 1 0a 1 0b Did the organization have any supported organization that does not have an IRS d eterm ination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). a b c a b c a b c a b c Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3 c below. Did the organization c onfirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the p ublic support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination. Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization")?If "Yes," and if you checked box 1 2a or 1 2 b in Part I, answer lines 4 b and 4c below. Did the organization have ultim ate c o ntrol and discretion in d eciding whe t her to make grants to the f oreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. Did the organization support any foreign supported organization that does not have an IRS d e term ination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations d uring the tax year? If "Yes," answer lines 5 b and 5 c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). Ty pe I or Ty pe II only.Was any added or substituted supported organization part of a class already designated in the organization's organizing docum ent? Substitutions only. W as the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or m ore of its supported organizations, or (iii) other s upporting organizations that also support or benefit one or m ore of the f iling organization's supported organizations? If "Yes," provide detail in Part VI. 7 8 9 1 0 Did the organization provide a grant, loan, com pensation, or other sim ilar paym ent to a substantial c o nt r ibutor (as defined in section 4958(c)(3)(C)), a fam ily m em ber of a substantial c o ntributor, or a 35% c ontrolled e nt ity wit h regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 9 90). Did the organization make a loan to a disqualified person (as defined in section 4 95 8 ) not described on line 7? If "Yes," complete Part I of Schedule L (Form 9 90). Was the organization c o ntrolled d irectly or ind irectly at any tim e d uring the tax year by one or m ore disqualified persons, as defined in section 4 9 4 6 (other than f o undation m anagers and organizations described in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI. Did one or m ore disqualified persons (as defined on line 9a) hold a c ont r olling interest in any entity in w hich the s upporting organization had an interest? If "Yes," provide detail in Part VI. Did a disqualified person (as defined on line 9a) have an o wnership interest in, or derive any personal b enefit from, assets in which the s upporting organization also had an interest? If "Yes," provide detail in Part VI. a Was the organization subj ect to the excess business holdings rules of section 4 9 4 3 because of section 4 9 4 3(f) (regarding certain Type II s upporting organizations, and all Type III no n-functionally integrated s upport ing organizations)? If "Yes," answer line 1 0 b below. b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4 7 2 0 , to determine whether the organization had excess business holdings.) S c hedule A (Form 990) 2021 JSA 1 E 1229 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule A (Form 990) 2021 Page 5 Supporting Organizations (continued) Par t IV Yes N o 1 1 Has the organization accepted a gift or contribution from any of the following persons? A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization? A fam ily m em ber of a person described on line 11a above? A 35% controlled entity of a person described on line 11a or 11b above? If "Yes" to line 11a, 11b, or 11c, a b c 1 1a 1 1b 1 1c 1 2 1 1 2 3 provide detail in Part VI. Section B. Type I Supporting Organizations Yes N o 1 Did the gover ning body, m embers of t h e governing body, of f icers ac t in g in their of f icial capacity, or membership of one or more suppor t ed organizat ions have t h e power to regu lar ly appoint or elect at least a majority of the organization's of f icers, directors , or t rustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively op erated, supervised, or controlled the organization’s activities. If the organization had more than one supported organiza t ion , describe h ow the powers to appoint and/or remove officers, directors, or trustees were allocated among the supporte d org anizations and what conditions or restrictions, if any, applied to such powers during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. Section C. Type II Supporting Organizations Yes N o 1 W ere a m aj ority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations Yes N o 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and am ount of support provided during the prior tax year, (ii) a copy of the Form 990 that was m ost recently filed as of the date of notification, and (iii) copies of the organization's governing docum ents in effect on the date of notification, to the extent not previously provided? 2 W ere any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization’s investm ent policies and in directing the use of the organization's incom e or assets at all tim es during the tax year? If "Yes," describe in Part VI the role the organization's support ed organizations played in this regard. Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). a b c The organization satisfied the Activities Test. Complete line 2 below. The organization is the parent of each of its supported organizations. Complete line 3 below. The organization supported a governmental entity.Describe in Part VI h ow you supported a governmental entity (see instructions). Yes N o 2 Activities Test. Answer lines 2a and 2b below. a Did sub stantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.2a 2b 3a 3b b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvem ent, one or m ore of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. 3 Parent of Supported Organizations. Answer lines 3a and 3b below. a Did the organization have the power to regularly appoint or elect a m ajority of the officers, directors, or trustees of each of the supported organizations? If "Yes" or "No," provide details in Part VI. b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. S c hedule A (Form 990) 2021JSA1E1230 1.0001E1230 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule A (Form 990) 2021 Page 6 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Part V 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). S ee instructions. All other Type III non-functionally integrated supporting organizations m ust com plete Sections A through E. (B)Current YearSection A - Adjusted Net Income (A) Prior Year (optional) 1 N et short-term capital gain 1 2 3 4 5 2 R ecoveries of prior-year distributions 3 Other gross incom e (see instructions) 4 Ad d lines 1 through 3. 5 D epreciation and depletion 6 Portion of operating expenses paid or incurred for production or collection of gross incom e or for m anagem ent, conservation, or maintenance of property held for production of incom e (see instructions)6 7 Other expenses (see instructions)7 88Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) (B)Current YearSection B - Minimum Asset Amount (A) Prior Year (optional) 1 Aggregate fair m ark et value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a Average monthly value of securities 1 a 1 b 1 c 1 d b Average monthly cash balances c Fair m arket value of other non-exempt-use assets d Total (add lines 1a, 1b, and 1c) e Discount claim ed for block age or other factors (explain in detail in Part VI): 2 Acquisition indebtedness applicable to non-exempt-use assets 2 3 4 5 6 7 8 3 Subtract line 2 from line 1d. 4 C ash deem ed held for exem pt use. Enter 0.015 of line 3 (for greater amount, see instructions). 5 N et value of non-exempt-use assets (subtract line 4 from line 3) 6 Mult ip ly line 5 by 0.035. 7 R ecoveries of prior-year distributions 8 Minim um Asset Amount (add line 7 to line 6) Current YearSection C - Distributable Amount 1 Adj usted net incom e for prior year (from Section A, line 8, column A)1 2 3 4 5 6 2 Enter 0.85 of line 1. 3 Minim um asset am ount for prior year (from Section B, line 8, column A) 4 Enter greater of line 2 or line 3. 5 Incom e tax im posed in prior year 6 Distributable Amount. Subtract line 5 from line 4, unless subject to em ergency tem porary reduction (see instructions). 7 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). S c hedule A (Form 990) 2021 JSA 1 E 1231 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule A (Form 990) 2021 Page 7 Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Part V Sect ion D - Distributions Current Year 1 2 3 4 5 6 7 8 9 10 Am ounts paid to supported organizations to accom plish exempt purposes 1 2 3 4 5 6 7 8 9 10 Am ounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity Adm inistrative expenses paid to accom plish exem pt purposes of supported organizations Am ounts paid to acquire exempt-use assets Qualified set-aside am ounts (prior IRS approval required - provide details in Part VI) Other distributions (describe in Part VI). See instructions. Total annual distributions. Add lines 1 through 6. Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions. Distributable am ount for 2021 from Section C, line 6 L ine 8 am ount divided by line 9 am ount (i) Excess Distributions (ii) Underdist r ibutions Pr e -2 0 21 (iii) Distribut able Am ount f o r 2021 Sect ion E - Distribution Allocations (see instructions) 1 Distributable am ount for 2021 from Section C, line 6 Underdistributions, if any, for years prior to 2021 (reasonable cause required - explain in Part VI). See instructions. Excess distributions carryover, if any, to 2021 F r o m 2016 F r o m 2017 F r o m 2018 F r o m 2019 2 3 4 5 6 7 8 a b c d e f g h i j a b c a b c d e m m m m m m mmmmmmmmmmmmmmmmmmmmmm F r o m 2020 Total of lines 3a through 3e Applied to underdistributions of prior years Ap p lied t o 2021 distributable amount Carryover from 2016 not applied (see instructions) Rem ainder. Subtract lines 3g, 3h, and 3i from line 3f. D is t r ibutions for 2021 from Section D, line 7: Applied to underdistributions of prior years Ap p lied t o 2021 distributable amount Rem ainder. Subtract lines 4a and 4b from line 4. m m m m m m m $ Rem aining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. R e m aining underdistributions for 2021. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. Excess distributions carry over to 2022. Add lines 3j and 4c. Break down of line 7: Excess from 2017 Excess from 2018 Excess from 2019 m m m mmmmmmmmm Excess from 2020 Excess from 2021 m m m mmmmm S c hedule A (Form 990) 2021 JSA 1 E 1232 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule A (Form 990 or 990-EZ) 2021 Page 8 Supplem ental Information. Pr ovide th e e xpl anatio n s required by Part II, line 10; Part II, line 17a or 17b; Part III, l in e 12; Par t IV, Sec tio n A, l ines 1 , 2 , 3b, 3c , 4 b , 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, l in e s 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a a n d 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, l ine s 2 , 5, and 6 . Al so com plete this part for any additional information. (See instructions.) Par t VI Schedule A (Form 990 or 990-EZ) 2021JSA 1 E 1225 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 SCHEDULE A, PART II - OTHER INCOME DESCRIPTION TOTAL20202019201820172021 SALE OF PUBLICATIONS 3,088.3,088. OTHER INCOME 11,052.11,052. TOTALS -------------- ============== -------------- ============== -------------- ============== -------------- ============== 14,140. -------------- ============== 14,140. -------------- ============== OMB No. 1545-0047SCHEDULE C Political Campaign and Lobbying Activities (Form 990) For Organizations Exempt From Income Tax Under section 501(c) and section 527 À¾¶µI IComplete if the organization is described below. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury I Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Inspection If the organization answered "Yes," on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then%%%Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B. Section 527 organizations: Complete Part I-A only. If the organization answered "Yes," on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then%%Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (See separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (See separate instructions), then%Section 501(c)(4), (5), or (6) organizations: Complete Part III. Name of organization Employer identification number Complete if the organization is exempt under section 501(c) or is a section 527 organization. Part I-A 1 2 3 Provide a description of the organization's direct and indirect political campaign activities in Part IV. See instructions for definition of "political campaign activities."IPolitical campaign activity expenditures. See instructions Volunteer hours for political campaign activities. See instructions $m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m Complete if the organization is exempt under section 501(c)(3). Part I-B II1 2 3 4 Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? $m m m m m m $m m Yes Yes No No m m m m m m m m m m m m m m m m a b Was a correction made? If "Yes," describe in Part IV. m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Complete if the organization is exempt under section 501(c), except section 501(c)(3). Part I-C III 1 2 3 Enter the amount directly expended by the filing organization for section 527 exempt function activities $ $ $ m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 4 Did the filing organization file Form 1120-POL for this year?Yes Nom m m m m m m m m m m m m m m m m m m m m m m m m m m m 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. (a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-. (1) (2) (3) (4) (5) (6) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.Schedule C (Form 990) 2021 JSA 1E1264 2.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule C (Form 990) 2021 Page 2 Com plete if the organiz ation is exem pt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). Par t II-A IIACheck if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). B Check if the filing organization check ed box A and "limited control" provisions apply. Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) (a) F iling or ganization 's totals (b) Af f iliated gr oup totals 1a b c d e f Total lobbying expenditures to influence public opinion (grassroots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) Other exem pt purpose expenditures Total exem pt purpose expenditures (add lines 1c and 1d) m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Lobbying nontaxable am ount. Enter the am ount from the f o llo wing table in b o th colum ns. If the am ou nt on line 1e, column (a) or (b) is:T he lobbying nontaxable amount is: N ot over $5 00 ,000 O ver $500,00 0 but not over $1 ,000,000 O ver $1,000,0 0 0 but not over $1,500,00 0 O ver $1,500,0 0 0 but not over $17,000,0 0 0 O ver $17,000 ,0 0 0 20% of t h e amount on line 1e. $100,000 plu s 15% of t h e excess over $500,000. $175,000 plu s 10% of t h e excess over $1,000,000. $225,000 plu s 5% of th e exc ess over $1,500,000. $1 ,000,0 0 0 . g h i j Grassroots nontaxable am ount (enter 25% of line 1f) Subtract line 1g from line 1a. If zero or less, enter -0- Subtract line 1f from line 1c. If zero or less, enter -0- m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm If there is an am ount other than zero on either line 1 h or line 1i, did the organization file Form 4 7 2 0 r eporting section 4 9 1 1 tax for this year?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Yes No 4-Year Averaging Period Under Section 501(h) (Some organiz ations that made a section 501(h) election do not have to complete all of t he five columns below . See the separate instr uctions for lines 2a thr ough 2f.) Lobbying Expenditur es During 4-Year Averaging Period Calendar year (or fiscal year begin n in g in) (a) 2 0 1 8 (b) 2 0 1 9 (c) 2 0 2 0 (d) 2 0 2 1 (e) Total 2a L obbying n on t axable amou nt b L obbying c eiling amount (150% of line 2a, column (e)) c Total lobbyin g expenditures d G rassroot s n ontaxable amount e G rassroot s ceiling amount (150% of line 2d, column (e)) f G rassroot s lobbying expenditures S c hedule C (Form 990) 2021 JSA 1 E 1265 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule C (Form 990) 2021 Page 3 Com plete if the organiz ation is exem pt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). Part II-B (a)(b) For each "Yes," response on lines 1a through 1 i below, provide in Part IV a detailed de scription of t he lobbying activity.Yes N o Amount 1 D uring the year, did the f iling organization attempt to influence foreign, national, state, or local legislation, inc luding any attem pt to influence p ublic o pinion on a legislative matter or r eferendum, t hr ough the use of: a b c d e f g h i j Volunteers? Paid staff or m anagement (include com pensation in expenses reported on lines 1 c t hr ough 1i)? Media advertisements? Ma ilings to m embers, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact wit h legislators, t heir staffs, governm ent officials, or a legislative body? Rallies, dem onstrations, seminars, conventions, speeches, lectures, or any sim ilar means? Other activities? Total. Add lines 1 c t hr ough 1 i m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 2 a Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes," enter the am ount of any tax incurred under section 4 9 1 2 If "Yes," enter the am ount of any tax incurred by organization m anagers under section 4 9 1 2 m m m b m m m m m m m m m m m m m m m m m c m m d If the f iling organization incurred a section 4 9 1 2 tax, did it file Form 4 7 2 0 for this year?m m m m m Com plete if the organiz ation is exem pt under section 501(c)(4), section 501(c)(5), or section 5 01(c)(6). Par t III-A Yes N o 1 2 W ere substantially all (90% or m ore) dues received no ndeductible by members? Did the organization make o nly in-house lo bbying expenditures of $2 ,0 0 0 or less? 1mmmmmmmmmmmmmmmmmmm 2mmmmmmmmmmmmmmmmmm 3 Did the organization agree to carry over lo bbying and p o litical cam paign activity expenditures from the prior year?3 Com plete if the organiz ation is exem pt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) B OTH Par t III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered "Yes." Part III-B 11Dues, assessments and sim ilar amounts from mem bers m m m m m m m m m m m m m m m m m m m m m m m m m m m m 2 Section 162(e) no ndeductible lobbying and p o litical expenditures (do not include amounts of political expenses for w hich t he section 5 2 7 (f) tax w as paid). 2 a 2 b 2 c 3 4 5 a b c C urrent year C arryover from last year Total m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm3Aggregate am ount reported in section 6033(e)(1)(A) notices of no ndeductible section 162(e) dues 4 If notices were sent and the am ount on line 2 c exceeds the am ount on line 3, wha t p o rtion of t he excess does the organization agree to carryover to the reasonable estimate of no ndeductible lo b bying and p o litical e xpenditure next year?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 5 Taxable am ount of lo bbying and p olitical expenditures. See ins tructions m m m m m m m m m m m m m m m m m m m m Supplem ental Information Par t IV Pro vide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (See instructions); and Part II-B, line 1. Also, com plete this part for any additional inform ation. S c hedule C (Form 990) 2021JSA 1 E 1266 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X X X X X X X 1,979. X 1,979. X X SEE PAGE 4 Schedule C (Form 990 or 990-EZ) 2021 Page 4 Supplem ental Information (continued) Par t IV Schedule C (Form 990 or 990-EZ) 2021JSA 1 E 1500 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 PART II-B, LINE 1, LOBBYING ACTIVITIES: IOWA LEGAL AID PROVIDES FREE LEGAL SERVICES TO LOW-INCOME CLIENTS THROUGHOUT THE STATE OF IOWA. AS PART OF IOWA LEGAL AID'S ADVOCACY EFFORT, PROGRAM ATTORNEYS AND LEGAL ASSISTANTS ENGAGE IN LEGISLATIVE OR ADMINISTRATIVE ADVOCACY AS PERMITTED BY FEDERAL REGULATIONS. THIS ADVOCACY TYPICALLY ENCOMPASSES CONTACT WITH LEGISLATORS AND OTHER PUBLIC OFFICIALS WHEN AN ATTORNEY OR PARALEGAL IS REQUESTED IN WRITING TO MAKE COMMENTS ON PARTICULAR LEGISLATION OR COMMENT TO AN ADMINISTRATIVE AGENCY ABOUT THE AGENCY'S RULES THROUGH A RULEMAKING PROCESS. IOWA LEGAL AID'S ADMINISTRATIVE STAFF ALSO LOBBIES ON BEHALF OF THE PROGRAM'S INTERESTS AS THEY RELATE TO MAINTAINING OR INCREASING PUBLIC SOURCES OF FUNDING. IOWA LEGAL AID DOES NOT PROVIDE CAMPAIGN CONTRIBUTIONS OR MAKE GIFTS OR OTHER DONATIONS TO PUBLIC OFFICIALS OR LEGISLATORS. THE EXPENDITURES INCLUDE THE COSTS OF PERSONNEL AND NON-PERSONNEL EXPENSES DERIVATIVE OF THE LOBBYING ACTIVITY. SCHEDULE D OMB No. 1545-0047Supplemental Financial Statements(Form 990)I Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.À¾¶µI Attach to Form 990. Open to Public Department of the Treasury I Go to www.irs.gov/Form990 for instructions and the latest information.Internal Revenue Service Inspection Name of the organization Employer identification number Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6. Part I (a)Donor advised funds (b)Funds and other accounts 1 2 3 4 5 6 Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year m m m m m m m m m m mm mm m m m m m m m m m Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control?Yes Nom m m m m m m m m m m Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?Yes Nom m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Part II 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (for example, recreation or education) Protection of natural habitat Preservation of open space Preservation of a historically important land area Preservation of a certified historic structure 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.Held at the End of the Tax Year 2a 2b 2c 2d a b c d Total number of conservation easements Total acreage restricted by conservation easements Number of conservation easements on a certified historic structure included in (a) m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m mm m m m m Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register m m m m m m m m m m m m m m m m m m m m m m m m 3 4 5 6 7 8 9 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year I INumber of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds?m m m m m m m m m m m m m m m m m m m m m m Yes No Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the yearI Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the yearI$ Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)?Yes Nom m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. Part III 1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:I $ $ (i) (ii) Revenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Im m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items:IaRevenue included on Form 990, Part VIII, line 1 Assets included in Form 990, Part X $ $ m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Ibm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m For Paperwork Reduction Act Notice, see the Instructions for Form 990.Schedule D (Form 990) 2021 JSA 1E1268 1.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule D (Form 990) 2021 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) Part III 3 4 5 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. collection items (check all that apply): a b c Public exhibition Scholarly research Preservation for future generations d e Loan or exchange program Other During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?Yes Nom m m m m m Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. Part IV 1 2 a b c d e f a b Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? If "Yes," explain the arrangement in Part XIII and complete the following table: Beginning balance Additions during the year Distributions during the year Ending balance Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII Yes Nom m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Amount 1c 1d 1e 1f m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Yes Nom m m m m m m m m m Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10. Part V (a)Current year (b)Prior year (c) Two years back (d)Three years back (e)Four years back 1 2 m m m mm m m m m m m m m m mm m m m m m m m m m m m mm m m m m mm m m m m m m m m m mm m m m mm m m m m m m m a b c d e f g Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships Other expenditures for facilities and programs Administrative expenses End of year balance Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:Ia b c a b Board designated or quasi-endowment % Permanent endowment % Term endowment % The percentages on lines 2a, 2b, and 2c should equal 100%. Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i)Unrelated organizations (ii)Related organizations If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? Describe in Part XIII the intended uses of the organization's endowment funds. II 3 4 Yes No 3a(i) 3a(ii) 3b m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Part VI Description of property (a)Cost or other basis (investment) (b)Cost or other basis (other) (c)Accumulated depreciation (d)Book value 1a b c d e Land Buildings Leasehold improvements Equipment Other m m m m m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m mm m m m m m m m m mm m m m m m m m m m m m m m m m m mm m m m m m m m m m m m m m m m m m m m ITotal. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.)m m m m m m m Schedule D (Form 990) 2021 JSA 1E1269 1.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 3.7800 96.2200 X X 444,006.427,182. 323,123. 67,675.34,424. 34,914.17,600. 799,890.444,006. 374,357.420,021.370,968. 3,286.2,600.14,106. 65,839.-33,364.54,537. 16,300.14,900.13,500. 6,090. 427,182.374,357.420,021. NONE 251,394.251,394. NONE 802,765. 751,990.50,775. 302,169. Schedule D (Form 990) 2021 Page 3 Investments - Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Part VII (a)Description of security or category (including name of security) (b)Book value (c)Method of valuation: Cost or end-of-year market valuem m m m m m m m m m m m m m m m m(1)Financial derivatives m m m m m m m m m m m m m(2)Closely held equity interests (3)Other (A) (B) (C) (D) (E) (F) (G) (H)ITotal. (Column (b) must equal Form 990, Part X, col. (B) line 12.)m Investments - Program Related. Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Part VIII (a)Description of investment (b) Book value (c)Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9)ITotal. (Column (b) must equal Form 990, Part X, col. (B) line 13.)m Other Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. Part IX (a)Description (b)Book value (1) (2) (3) (4) (5) (6) (7) (8) (9)ITotal. (Column (b) must equal Form 990, Part X, col. (B) line 15.)m m m m m m m m m m m m m m m m m m m m m m m m m m Other Liabilities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. Part X 1.(a) Description of liability (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Federal income taxes ITotal.(Column (b) must equal Form 990, Part X, col. (B) line 25.)m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 2.Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII m JSA Schedule D (Form 990) 20211E1270 1.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 1,214,845. 289,945. INT. IN NA OF IA LEGAL AID FDN 1,214,845.FMV CLIENT TRUST FUND PAYABLE 192,673. CAPITAL LEASE PAYABLE 97,272. Schedule D (Form 990) 2021 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. C o m p lete if the organization answered "Yes" on Form 990, Part IV, line 12a. Par t XI 1 2 e 3 4 c 5 1 2 3 4 Total revenue, gains, and other support per audited financial statements Am ounts included on line 1 but not on Form 990, Part VIII, line 12: Net unrealized gains (losses) on investments Donated services and use of facilities Recove ries of prior year grants Other (Describe in Part XIII.) Add lines 2a t hrough 2d Subtract line 2 e from line 1 Am ounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) Add lines 4a and 4 b m m m m m m m m m m m m m m m m m 2 a 2 b 2 c 2 d 4 a 4 b a b c d e a b c m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 5 Total revenue. Add lines 3 and 4c.(This must equal Form 990, Part I, line 12.)m m m m m m m m m m m m m m Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. C o m p lete if the organization answered "Yes" on Form 990, Part IV, line 12a. Par t XII 1 2 e 3 4 c 5 1 2 3 4 Total expenses and losses per audited financial statements Am ounts included on line 1 but not on Form 990, Part IX, line 25: Donated services and use of facilities Prior year adjustments Other losses Other (Describe in Part XIII.) Add lines 2a t hrough 2d Subtract line 2 e from line 1 Am ounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIII.) Add lines 4a and 4 b m m m m m m m m m m m m m m m m m m m m m m m m 2 a 2 b 2 c 2 d 4 a 4 b a b c d e a b c m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 5 Total expenses. Add lines 3 and 4c.(This must equal Form 990, Part I, line 18.)m m m m m m m m m m m m m m Supplem ental Information. Par t XIII Pro vide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1 b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2 d and 4b; and Part XII, lines 2 d and 4b. Also complete this part to provide any additional inform ation. S c hedule D (Form 990) 2021 JSA 1 E 1271 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 14,513,189. -95,793. 1,046,800. 3,922. 954,929. 13,558,260. 15,535. 15,535. 13,573,795. 12,749,586. 1,046,800. 3,922. 1,050,722. 11,698,864. 15,535. 15,535. 11,714,399. SEE SUPPLEMENTAL PAGE Schedule D (Form 990) 2021 Page 5 Supplem ental Information (continued) Par t XIII S c hedule D (Form 990) 2021 JSA 1 E 1 226 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS WILL BE USED TO SUPPORT THE OPERATIONS OF THE IOWA LEGAL AID DAVENPORT OFFICE. SCHEDULE D, PART X, LINE 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES - 3,922 SCHEDULE D, PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES - 3,922 Compensation Information OMB No. 1 5 4 5 -0047SCHEDULE J (F or m 990)For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees À¾¶µI Com plete if the organ iz ation answ ered "Yes" on Form 990, Part IV, line 23.I Attach to Form 990. Open to Public Inspection Department of the Treasury In t ernal Revenue Service I Go to www.irs.gov/Form990 for instr u ctions and the latest information. Name of th e organization Employer identification number Questions Regarding Compensation Part I Yes No 1 a Check the appropriate box(es) if the organization provided any of the f o llo wing to or for a person listed on Form 9 9 0 , Part VII, Section A, line 1a. Com plete Part III to provide any relevant inform ation regarding these items. First-class or charter travel Travel for com panions Tax indem nification and gross-up payments Discretionary spending account Housing allowance or residence for personal use Paym ents for business use of personal residence Health or social club dues or initiation fees Personal services (such as maid, chauffeur, chef) b If any of the boxes on line 1a are checked, did the organization f o llow a wr it t e n p olicy regarding paym ent or reimbursem ent or provision of all of the expenses described above? If "No," com plete Part III to e xplain 1b 2 4a 4b 4c 5a 5b 6a 6b 7 8 9 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 2 Did the organization require substantiation prior to reim bursing or a llo wing expenses incurred by all directors, trustees, and officers, inc luding the CEO/Executive Director, regarding the item s checked on line 1a?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 3 Indicate which, if any, of the following the organization used to establish the com pensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish com pensation of the CEO/Executive Director, but explain in Part III. Com pensation com m ittee Independent com pensation consultant Form 990 of other organizations W r itten em ploym ent contract Com pensation survey or study Approval by the board or com pensation committee 4 During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: a b c a b a b Receive a severance payment or change-of-control payment? Participate in or receive paym ent from a supplem ental nonqualified retirement plan? Participate in or receive paym ent from an equity-based compensation arrangement? m m m m m m m m m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm If "Yes" to any of lines 4a-c, list the persons and provide the applicable am ounts for each item in Part III. Only section 501(c)(3), 501(c)(4), and 501(c)(29) organiz ations must complet e lines 5-9. 5 6 For persons listed on Form 9 90 , Part VII, Section A, line 1a, did the organization pay or accrue any com pensation c o nt ingent on the revenues of: The organization?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Any related organization?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m If "Yes" on line 5a or 5b, describe in Part III. For persons listed on Form 9 90 , Part VII, Section A, line 1a, did the organization pay or accrue any com pensation c o nt ingent on the net earnings of: The organization?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Any related organization? If "Yes" on line 6a or 6b, describe in Part III. m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 7 For persons listed on Form 9 90 , Part VII, Section A, line 1a, did the organization provide any no nfixed paym ents not described on lines 5 and 6? If "Yes," describe in Part IIIm m m m m m m m m m m m m m m m m m m m m m m m 8 W ere any am ounts reported on Form 9 9 0 , Part VII, paid or accrued pursuant to a contract that was subj ect to the initial contract e xception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 9 If "Yes" on line 8, did the organization also f o llo w the rebuttable presum ption procedure described in Regulations section 53.4958-6(c)?m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m For Paperw ork Red uction Act Notice, see th e Instructions for Form 990.S c hedule J (Form 990) 2021 JSA 1 E 1 290 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 X X X X X X X X X X X X Schedule J (Form 990) 2021Page2Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. Part II For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in theinstructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII.Note: The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for thatindividual.(B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation(C) Retirement andother deferredcompensation(D) Nontaxablebenefits(E) Total of columns(B)(i)-(D)(F) Compensationin column (B) reportedas deferred on priorForm 990(A)Name and Title(i) Basecompensation(ii) Bonus & incentivecompensation(iii) Otherreportablecompensation(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)(i)(ii)12345678910111213141516Schedule J (Form 990) 2021JSA1E1291 2.000IOWA LEGAL AID42-1079227124,790.NONENONENONENONENONENONENONE157,984.NONE8,945.24,249.NONENONEEXECUTIVE DIRECTORNICHOLAS SMITHBERG OMB No. 1545-0047SCHEDULE L Transactions With Interested PersonsI(Form 990)Complete if the organization answered "Yes" on Form 990, Part IV, line 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.À¾¶µ Department of the Treasury Internal Revenue Service I Attach to Form 990 or Form 990-EZ. Open To Public Inspection IGo to www.irs.gov/Form990 for instructions and the latest information. Name of the organization Employer identification number Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only). Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b. Part I (d)Corrected?(b) Relationship between disqualified person and organization(a) Name of disqualified person (c) Description of transaction1 Yes No (1) (2) (3) (4) (5) (6) 2 3 Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958 II $ $ m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Enter the amount of tax, if any, on line 2, above, reimbursed by the organization m m m m m m m m m m m m m m Loans to and/or From Interested Persons. Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22. Part II (a) Name of interested person (b)Relationship with organization (c)Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default?(h) Approved by board or committee? (i) Written agreement? To From Yes No Yes No Yes No (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)I $Total m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Grants or Assistance Benefiting Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 27. Part III (a) Name of interested person (b) Relationship between interested person and the organization (c)Amount of assistance (d) Type of assistance (e) Purpose of assistance (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.Schedule L (Form 990) 2021 JSA 1E1297 1.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 Schedule L (Form 990 or 990-EZ) 2021 Page 2 Business Transactions Involving Interested Persons. Com plete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. Par t IV (a) Name of interested person (b) Relationship between int er es t ed person and the organization (c) Am ount of t r an s action (d) Descr ipt ion of transaction (e) Sh aring of org an ization's revenues? Yes N o (1) (2) (3) (4) (5) (6) (7) (8) (9) (1 0) Supplem ental Information Provide additional inform ation for responses to questions on Schedule L (see instructions). Part V JSA Schedule L (Form 990 or 990-EZ) 20211E1507 1.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 CFO ADVANTAGE 115,264.COMPENSATION FOR SERVICES XCONTRACT CFO OF ILA Supplemental Information to Form 990 or 990-EZ OMB No. 1545-0047SCHEDULE O (Form 990 or 990-EZ)Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information.À¾¶µI Attach to Form 990 or 990-EZ. Open to Public Inspection Department of the Treasury Internal Revenue Service I Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of the organization Employer identification number For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.Schedule O (Form 990 or 990-EZ) (2021) JSA 1E1227 2.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 FORM 990, PART III, LINE 1 THROUGH CRITICAL LEGAL ASSISTANCE AND EDUCATION WE PROTECT THE FUNDAMENTAL RIGHTS OF OUR CLIENTS. IOWA LEGAL AID MAKES ACCESS TO JUSTICE A REALITY FOR OUR MOST VULNERABLE NEIGHBORS. WE CHALLENGE POLICIES AND PRACTICES THAT HARM OUR CLIENTS. WE STABILIZE FAMILIES AND COMMUNITIES AND HELP THEM OBTAIN BASIC NECESSITIES AND ACHIEVE ECONOMIC SUCCESS. WE EMPOWER CLIENTS TO ADVOCATE EFFECTIVELY FOR THEMSELVES AND THEIR COMMUNITIES. FORM 990, PART VI, SECTION A, LINE 3 DURING 2021 JACKIE PULLEN, CFO WAS CONTRACTED THROUGH CFO ADVANTAGE. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990. THE ORGANIZATION'S DEVELOPMENT, FINANCE AND AUDIT COMMITTEE REVIEWS AND APPROVES THE IRS FORM 990 PRIOR TO FILING AND MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS THAT THE IRS FORM 990 BE ACCEPTED. ALL MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO THE BOARD'S ACCEPTANCE OF THE COMMITTEE'S RECOMMENDATION. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE ANNUALLY REQUIRED TO COMPLETE AND SIGN A WRITTEN STATEMENT DISCLOSING POTENTIAL CONFLICTS OF INTEREST. IN ADDITION, PRIOR TO ACTIONS OF THE BOARD INVOLVING FINANCIAL MATTERS, BOARD MEMBERS ARE REMINDED OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICIES. IN SITUATIONS WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD MEMBER OR DEPUTY WILL ABSTAIN FROM ANY DISCUSSION OR VOTE REGARDING THE MATTER AT CONFLICT. THE BOARD WILL ENSURE THAT THE TRANSACTION AT HAND IS Supplem enta l Inform a t ion to Form 990 or 990-EZ OMB No. 1 5 4 5 -0047SCHEDULE O (For m 990 or 990-EZ)Com p lete to provid e inform ation for responses to specific questions on F orm 990 or 990-EZ or to p rovide any ad d itional information.À¾¶µI Att ach to Form 990 or 990-EZ. Open to Public Inspection Department of the Treasury Inter n al Revenue Service I Inform a tion about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of th e organization Employer identification number For Privacy Act an d Paperw ork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.Schedule O (Form 990 or 990-EZ) (2021) JSA 1 E 1 227 2.000 11/02/2022 07:37:544539TJL45J V21-7.5F 120874111/02/2022 07:37:54 AT ARMS-LENGTH AND COMPLIES WITH ALL PERTINENT INTERNAL AND EXTERNAL FUNDER POLICIES. THE BOARD MINUTES WILL REFLECT THE DELIBERATION AND DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS SET BY THE 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. FORM 990, PART VI, SECTION B, LINE 15B ANNUALLY COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR PERIODICALLY CONDUCTS WRITTEN EVALUATIONS. SALARY CHANGES ARE RECOMMENDED BY THE EXECUTIVE DIRECTOR AND REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD IS AWARE OF THE SALARIES OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION OFFERS PUBLIC INSPECTION OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS DURING REGULAR OFFICE HOURS AT ITS ADMINISTRATIVE OFFICES. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: Supplemental Information to Form 990 or 990-EZ OMB No. 1545-0047SCHEDULE O (Form 990 or 990-EZ)Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information.À¾¶µI Attach to Form 990 or 990-EZ. Open to Public Inspection Department of the Treasury Internal Revenue Service I Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of the organization Employer identification number For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.Schedule O (Form 990 or 990-EZ) (2021) JSA 1E1227 2.000 11/02/2022 07:37:544539TJ L45J V21-7.5F 120874111/02/2022 07:37:54 CHANGE IN INTEREST IN NET ASSETS OF IOWA LEGAL AID FOUNDATION -14,137 Schedule O (Form 990 or 990-EZ) 2021 Page 2 Name of th e organization Employer identification number Schedule O (Form 990 or 990-EZ) 2021JSA 1 E 1228 2.000 4539TJ L45J V21-7.5F IOWA LEGAL AID 42-1079227 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 FORM 990,PART VII-COMPENSATION OF THE 5 HIGHEST PAID IND. CONTRACTORS ===================================================================== NAME AND ADDRESS ---------------- DESCRIPTION OF SERVICES ----------------------- COMPENSATION ------------ CFO ADVANTAGE PO BOX 71122 DES MOINES, IA 50266 CFO AND PAYROLL SVCS 115,264. PS TECHNOLOGIES INC PO BOX 221154 CHICAGO, IL 60622 SOFTWARE ONBOARDING 177,250. PRO CIRRUS TECHNOLOGIES INC 12204 NICHOLETTE AVE S BURNSVILLE, MN 55337 CLOUD DESKTOP SUPPRT 221,755. Schedule O (Form 990 or 990-EZ) 2021 Page 2 Name of th e organization Employer identification number Schedule O (Form 990 or 990-EZ) 2021JSA 1 E 1228 2.000 4539TJ L45J V21-7.5F IOWA LEGAL AID 42-1079227 120874111/02/2022 07:37:54 IOWA LEGAL AID 42-1079227 FORM 990, PART X - INVESTMENTS - PUBLICLY TRADED SECURITIES =========================================================== DESCRIPTION ----------- ENDING BOOK VALUE ---------- COST OR FMV ------ TREASURY BILLS 5,264,009.FMV TOTALS 5,264,009. -------------- ============== OMB No. 1545-0047SCHEDULE R(Form 990)Related Organizations and Unrelated PartnershipsIComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.À¾¶µIAttach to Form 990. Open to Public Inspection Department of the TreasuryInternal Revenue ServiceIGo to www.irs.gov/Form990 for instructions and the latest information.Name of the organizationEmployer identification numberIdentification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33. Part I (a)Name, address, and EIN (if applicable) of disregarded entity(b)Primary activity(c)Legal domicile (stateor foreign country)(d)Total income(e)End-of-year assets(f)Direct controllingentity(1)(2)(3)(4)(5)(6)Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it hadone or more related tax-exempt organizations during the tax year. Part II (a)Name, address, and EIN of related organization(b)Primary activity(c)Legal domicile (stateor foreign country)(d)Exempt Code section(e)Public charity status(if section 501(c)(3))(f)Direct controllingentity(g)Section 512(b)(13)controlledentity?YesNo(1)(2)(3)(4)(5)(6)(7)Schedule R (Form 990) 2021For Paperwork Reduction Act Notice, see the Instructions for Form 990.JSA1E1307 1.000IOWA LEGAL AID42-1079227IOWA LEGAL AID FOUNDATION72-1597019666 WALNUT STREET, 25TH FLOORDES MOINES, IA 50309SUPPORT ILAIA501(C)(3)LINE 12AIOWA LEGAL AX Schedule R (Form 990) 2021Page2Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34,because it had one or more related organizations treated as a partnership during the tax year. Part III (a)Name, address, and EIN ofrelated organization(b)Primary activity(c)Legaldomicile(state orforeigncountry)(d)Direct controllingentity(e)Predominantincome (related,unrelated,excluded fromtax undersections 512 - 514)(f)Share of totalincome(g)Share of end-of-year assets(h)Disproportionateallocations?(i)Code V - UBIamount in box 20of Schedule K-1(Form 1065)(j)General ormanagingpartner?(k)PercentageownershipYes NoYes No(1)(2)(3)(4)(5)(6)(7)Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV,line 34, because it had one or more related organizations treated as a corporation or trust during the tax year.Part IV (a)Name, address, and EIN of related organization(b)Primary activity(c)Legal domicile(state or foreigncountry)(d)Direct controllingentity(e)Type of entity(C corp, S corp, or trust)(f)Share of total income(g)Share ofend-of-year assets(h)Percentageownership(i)Section512(b)(13)controlledentity?Yes No(1)(2)(3)(4)(5)(6)(7)Schedule R (Form 990) 2021JSA1E1308 1.000IOWA LEGAL AID42-1079227 Schedule R (Form 990) 2021Page3Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36. Part V YesNoNote: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.1During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entityGift, grant, or capital contribution to related organization(s)Gift, grant, or capital contribution from related organization(s)Loans or loan guarantees to or for related organization(s)Loans or loan guarantees by related organization(s)Dividends from related organization(s)Sale of assets to related organization(s)Purchase of assets from related organization(s)Exchange of assets with related organization(s)Lease of facilities, equipment, or other assets to related organization(s)Lease of facilities, equipment, or other assets from related organization(s)Performance of services or membership or fundraising solicitations for related organization(s)Performance of services or membership or fundraising solicitations by related organization(s)Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)Sharing of paid employees with related organization(s)Reimbursement paid to related organization(s) for expensesReimbursement paid by related organization(s) for expensesOther transfer of cash or property to related organization(s)1a1b1c1d1e1f1g1h1i1j1k1l1m1n1o1p1q1r1sabcdefghijklmnopqrmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmsOther transfer of cash or property from related organization(s)mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm2If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.(a)Name of related organization(b)Transactiontype (a-s)(c)Amount involved(d)Method of determiningamount involved(1)(2)(3)(4)(5)(6)Schedule R (Form 990) 2021JSA1E1309 1.000IOWA LEGAL AID42-1079227XXXXXXXXXXXXXXXXXXXIOWA LEGAL AID FOUNDATIONC715,000.FMV Schedule R (Form 990) 2021Page4Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37. Part VI Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assetsor gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.(a)Name, address, and EIN of entity(c)Legal domicile(state or foreigncountry)(e)Are all partnerssection501(c)(3)organizations?(f)Share oftotal income(g)Share ofend-of-yearassets(b)Primary activity(d)Predominantincome (related,unrelated, excludedfrom tax undersections 512 - 514)(h)Disproportionateallocations?(i)Code V - UBIamount in box 20of Schedule K-1(Form 1065)(j)General ormanagingpartner?(k)PercentageownershipYesNoYesNoYesNo(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)Schedule R (Form 990) 2021JSA1E1310 1.000IOWA LEGAL AID42-1079227