Iowa Lawyers Assistance Program

990EZ • Fiscal year 2018 • EIN 42-1376345

Jan 01, 2018 to Dec 31, 2018 • Filed on May 15, 2019

Organization Profile IOWALAP.ORG

3319 Maish AvenueDes Moines, IA 50321

(800) 243-1533

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.86x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

-0.6%

Higher net margin than 39% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

$104,781

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 75.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

-23%

Faster asset growth than 19% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

1.2%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet

Liabilities / Assets93rd percentile

Assets

Down

$2,664

Down $808 (-23%) from 2017

Net Assets

$385

No earlier filing loaded for comparison.

Liabilities

Flat

$2,279

Flat from 2017

Revenue And Expenses

Liabilities / Revenue68th percentile Net Margin39th percentile

Revenue

$138,752

Up $1,660 (+1.2%) from 2017

Expenses

$139,560

Up $3,833 (+2.8%) from 2017

Net Income

Down

-$808

Down $2,173 (-159%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2018

Assets$2,664

Liabilities$2,279

Net Assets$385

Open 2018 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2018

Revenue$138,752

Expenses$139,560

Net Income-$808

Open 2018 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2018 to Dec 31, 2018
Signed: May 15, 2019
Return Version: 2018v3.1
Gross Receipts: $138,752

Mission and Program Overview

Mission

Assisting impaired attorneys

Program Services

Description	Grants	Expenses
THE PROGRAM ASSISTS ATTORNEYS BY PERFORMING INTERVENTIONS, EVALUATIONS, OFFERING REFERRALS TO DR'S AND ALCOHOL, DRUG DEPENDENCY AND MENTAL HEALTH TREATMENT CENTERS. FOLLOW UP AND EDUCATIONAL PROGRAMS ARE HELD FOR 8,000 LAWYERS THROUGHOUT THE STATE. THE ASSOCIATION AIDS LAWYERS SEEKING ASSISTANCE FOR ALCOHOL, DRUGS AND OTHER PSYCHOLOGICAL ILLNESSES. THE PROGRAM IS FUNDED INPART BY THE IOWA SUPREME COURT AND THE IOWA STATE BAR ASSOCIATION. THE PROGRAM IS WHOLLY SEPARATE FROM BOTH ENTITIES AND IS GOVERNED BY AN INDEPENDENT BOARD OF DIRECTORS.	-	$139,560

Compensation and Service Providers

Top Officer Pay98th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
HUGH GRADY	Director	FT	$96,393	$8,388	$104,781
DAN MOORE	President	-	$0	-	-
AMBER HAGGERTY	Treasurer	-	$0	-	-
LAURA ROAN	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Iowa Lawyers Assistance Program
EIN: 42-1376345
Phone: 8002431533
Address: 3319 MAISH AVENUE, DES MOINES, IA 50321

Signing Officer

Name: Hugh Grady
Title: Director
Phone: 5153601668
Signed: 2019-05-15
Discuss with paid preparer: Yes

Preparer

Firm: Tunink Murray Financial Group
Address: 1011 OFFICE PARK RD STE 8, WEST DES MOINES, IA 50265
Preparer: Connie Muell CPA
Phone: 5152231255

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 616 travel 18,863 conferences/meetings 1,323 telephone 3,568 total 24,370”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 632 total 0 632”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,279 2,279”

Form 990-ez, Part III, Line 28

“The program assists attorneys by performing interventions, evaluations, offering referrals to dr's and alcohol, drug dependency and mental health treatment centers. Follow up and educational programs are held for 8,000 lawyers throughout the state. The association aids lawyers seeking assistance for alcohol, drugs and other psychological illnesses. The program is funded inpart by the iowa supreme court and the iowa state bar association. The program is wholly separate from both entities and is governed by an independent board of directors.”

Raw XML Appendix139 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5153601668
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	3319 MAISH AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	DES MOINES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	50321
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	3472
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	2032
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	138752
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IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-808
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	3035
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	3472
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IRS990EZ/GrossReceiptsAmt	0	138752
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	1193
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	385
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	1193
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	385
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	96393
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	8388
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	HUGH GRADY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	DAN MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	AMBER HAGGERTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	LAURA ROAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	SECRETARY
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	632
IRS990EZ/OtherExpensesTotalAmt	0	24370
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	ASSISTING IMPAIRED ATTORNEYS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	THE PROGRAM ASSISTS ATTORNEYS BY PERFORMING INTERVENTIONS, EVALUATIONS, OFFERING REFERRALS TO DR'S AND ALCOHOL, DRUG DEPENDENCY AND MENTAL HEALTH TREATMENT CENTERS. FOLLOW UP AND EDUCATIONAL PROGRAMS ARE HELD FOR 8,000 LAWYERS THROUGHOUT THE STATE. THE ASSOCIATION AIDS LAWYERS SEEKING ASSISTANCE FOR ALCOHOL, DRUGS AND OTHER PSYCHOLOGICAL ILLNESSES. THE PROGRAM IS FUNDED INPART BY THE IOWA SUPREME COURT AND THE IOWA STATE BAR ASSOCIATION. THE PROGRAM IS WHOLLY SEPARATE FROM BOTH ENTITIES AND IS GOVERNED BY AN INDEPENDENT BOARD OF DIRECTORS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	139560
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	112155
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	IA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	2279
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	2279
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	139560
IRS990EZ/TotalProgramServiceExpensesAmt	0	139560
IRS990EZ/TotalRevenueAmt	0	138752
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	IOWALAP.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	138752
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	137092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	136912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	136792
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	135492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	685040
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.79810
IRS990ScheduleA/PublicSupportPY170Pct	0	0.79670
IRS990ScheduleA/PublicSupportTotal170Amt	0	546753
IRS990ScheduleA/SubstantialContributorsTotAmt	0	138287
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	138752
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	137092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	136912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	136792
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	135492
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	685040
IRS990ScheduleA/TotalSupportAmt	0	685040
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES OFFICE 616 TRAVEL 18,863 CONFERENCES/MEETINGS 1,323 TELEPHONE 3,568 TOTAL 24,370
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ACCOUNTS RECEIVABLE 0 632 TOTAL 0 632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,279 2,279
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	THE PROGRAM ASSISTS ATTORNEYS BY PERFORMING INTERVENTIONS, EVALUATIONS, OFFERING REFERRALS TO DR'S AND ALCOHOL, DRUG DEPENDENCY AND MENTAL HEALTH TREATMENT CENTERS. FOLLOW UP AND EDUCATIONAL PROGRAMS ARE HELD FOR 8,000 LAWYERS THROUGHOUT THE STATE. THE ASSOCIATION AIDS LAWYERS SEEKING ASSISTANCE FOR ALCOHOL, DRUGS AND OTHER PSYCHOLOGICAL ILLNESSES. THE PROGRAM IS FUNDED INPART BY THE IOWA SUPREME COURT AND THE IOWA STATE BAR ASSOCIATION. THE PROGRAM IS WHOLLY SEPARATE FROM BOTH ENTITIES AND IS GOVERNED BY AN INDEPENDENT BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS	0	2019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	HUGH GRADY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5153601668
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	IOWA LAWYERS ASSISTANCE PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt	0	IOWA
ReturnHeader/Filer/EIN	0	421376345
ReturnHeader/Filer/PhoneNum	0	8002431533
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	3319 MAISH AVENUE
ReturnHeader/Filer/USAddress/CityNm	0	DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	IA
ReturnHeader/Filer/USAddress/ZIPCd	0	50321
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	65.158.151.154
ReturnHeader/FilingSecurityInformation/IPDt	0	2019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	CD
ReturnHeader/FilingSecurityInformation/IPTm	0	14:14:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	421029441
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	TUNINK MURRAY FINANCIAL GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1011 OFFICE PARK RD STE 8
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	50265
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5152231255
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2019-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	CONNIE MUELL CPA
ReturnHeader/ReturnTs	0	2019-05-15T14:14:57-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2018-01-01
ReturnHeader/TaxPeriodEndDt	0	2018-12-31
ReturnHeader/TaxYr	0	2018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $2,664
Liabilities: $2,279
Net assets: $385
Revenue: $138,752
Expenses: $139,560
Net income: -$808

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Summary only. Only limited summary data is available for this year.	$0.93	$0.04		$1.47	$1.22	$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.69	$0.03	$0.65	$1.41	$1.34	$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.58	$0.00	$0.58	$1.27	$1.23	$0.04
2020Summary only. Only limited summary data is available for this year.	$0.55	$0.01		$1.66	$1.21	$0.45
2019Summary only. Only limited summary data is available for this year.	$0.09	$0.00		$1.41	$1.33	$0.08
2018Detailed filing. Detailed filing data is available for this year.	$0.03	$0.02	$0.00	$1.39	$1.40	$0.01
2017Summary only. Only limited summary data is available for this year.	$0.03	$0.02		$1.37	$1.36	$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.02	$0.02	$0.00	$1.37	$1.39	$0.02
2015Detailed filing. Detailed filing data is available for this year.	$0.04	$0.02	$0.02	$1.37	$1.37	$0.00
2014Detailed filing. Detailed filing data is available for this year.	$0.03	$0.02	$0.01	$1.35	$1.34	$0.02
2013Summary only. Only limited summary data is available for this year.	$0.02	$0.02		$1.34	$1.34	$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.01	$0.02	$0.01	$1.32	$1.32	$0.00
2011Summary only. Only limited summary data is available for this year.	$0.01	$0.02		$1.28	$1.25	$0.02