Civic Intelligence

Polk County Bar Association Volunteer Lawyers Project

990EZ • Fiscal year 2024 • EIN 42-1448076

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 17, 2025

625 East Court Avenue 100Des Moines, IA 50309

(515) 243-3904

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

69th percentile

15%

Higher net margin than 69% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

99th percentile

2664%

Faster asset growth than 99% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

68%

Faster revenue growth than 87% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$28,027

Up $27,013 (+2664%) from 2023

Net Assets

Up

$28,027

Up $28,137 (+25579%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$186,719

Up $75,397 (+68%) from 2023

Expenses

Up

$158,583

Up $9,367 (+6.3%) from 2023

Net Income

Up

$28,136

Up $66,030 (+174%) from 2023

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2011: $115,163Liabilities 2011: -$4002011Assets 2012: $127,918Liabilities 2012: -$4002012Assets 2013: $115,834Liabilities 2013: -$4002013Assets 2014: $99,837Liabilities 2014: -$4002014Assets 2015: $150,671Liabilities 2015: -$4002015Assets 2016: $59,928Liabilities 2016: -$4002016Assets 2017: $92,582Liabilities 2017: -$4002017Assets 2018: $57,756Liabilities 2018: -$4002018Assets 2019: $24,103Liabilities 2019: -$4002019Assets 2020: $22,470Liabilities 2020: $0Net Assets 2020: $22,4702020Assets 2021: $40,490Net Assets 2021: $40,4902021Assets 2022: $37,784Net Assets 2022: $37,7842022Assets 2023: $1,014Liabilities 2023: $1,124Net Assets 2023: -$1102023Assets 2024: $28,027Net Assets 2024: $28,0272024Assets 2025: $14,972Net Assets 2025: $14,9722025

Highlighted filing

2024

Assets$28,027
Liabilities-
Net Assets$28,027

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $121,839Expenses 2011: $96,433Net Income 2011: $25,4062011Revenue 2012: $132,251Expenses 2012: $119,496Net Income 2012: $12,7552012Revenue 2013: $110,160Expenses 2013: $122,244Net Income 2013: -$12,0842013Revenue 2014: $85,200Expenses 2014: $101,075Net Income 2014: -$15,8752014Revenue 2015: $181,702Expenses 2015: $130,868Net Income 2015: $50,8342015Revenue 2016: $75,641Expenses 2016: $166,384Net Income 2016: -$90,7432016Revenue 2017: $182,257Expenses 2017: $154,042Net Income 2017: $28,2152017Revenue 2018: $134,361Expenses 2018: $169,187Net Income 2018: -$34,8262018Revenue 2019: $146,681Expenses 2019: $180,334Net Income 2019: -$33,6532019Revenue 2020: $158,372Expenses 2020: $160,405Net Income 2020: -$2,0332020Revenue 2021: $161,868Expenses 2021: $143,848Net Income 2021: $18,0202021Revenue 2022: $147,666Expenses 2022: $150,372Net Income 2022: -$2,7062022Revenue 2023: $111,322Expenses 2023: $149,216Net Income 2023: -$37,8942023Revenue 2024: $186,719Expenses 2024: $158,583Net Income 2024: $28,1362024Revenue 2025: $163,228Expenses 2025: $176,283Net Income 2025: -$13,0552025

Highlighted filing

2024

Revenue$186,719
Expenses$158,583
Net Income$28,136
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$193,873
Mission and Program Overview

Mission

Provide volunteer lawyers to indigent clients in the Polk County, Iowa area.

Program Services

DescriptionGrantsExpenses
Provide volunteer lawyers to indigent clients in the Polk County, Iowa area.-$158,583
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael C KuehnerPresident-$0--
Stephen D MarsoSecretary-$0--
Lance W LangeTreasurer-$0--
Maria BrownellPast President-$0--
Erin C LainDirector-$0--
Emily ChafaDirector-$0--
Hon Heather L LauberDirector-$0--
Tim G PearsonDirector-$0--
Elizabeth Van ArkelDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$31,183$31,183$5,346$25,837
Trivia Challenge Night$5,094$5,094$1,808$3,286
Total Events$36,277$36,277$7,154$29,123
Filing and Contact Details

Filer

Filer Name
Polk County Bar Association
EIN
42-1448076
Phone
5152433904
Address
625 East Court Avenue 100, Des Moines, IA 50309

Signing Officer

Name
Drew J Gentsch
Title
President
Signed
2025-04-17
Discuss with paid preparer
Yes

Preparer

Firm
Nyemaster Goode Pc
Address
700 WALNUT ST STE 1300, Des Moines, IA 50309
Preparer
Dwayne Vande Krol
Phone
5152833100
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $4969

Other Expenses.1012

Insurance $2269

Other Assets.1

Client Trust Account - Beginning $400 Client Trust Account - Ending $400

Total Liabilities.1

General Checking - Beginning $1124 General Checking - Ending $0

Raw XML Appendix189 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael C Kuehner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Stephen D Marso
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Maria Brownell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Erin C Lain
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Emily Chafa
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Hon Heather L Lauber
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Tim G Pearson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Elizabeth Van Arkel
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Past President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0400
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0400
IRS990EZ/OtherExpensesTotalAmt07238
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide volunteer lawyers to indigent clients in the Polk County, Iowa area.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide volunteer lawyers to indigent clients in the Polk County, Iowa area.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0158583
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0140851
IRS990EZ/SchoolOperatingInd0false
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IRS990EZ/SpecialEventsNetIncomeLossAmt029123
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01124
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TotalRevenueAmt0186719
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0pcbaonline.org/volunteer-lawyers-project
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0157596
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0170205
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0160763
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0754738
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt036277
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0314
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0314
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99960
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt0754738
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0157596
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0170205
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0160763
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0754738
IRS990ScheduleA/TotalSupportAmt0755056
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07154
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Outing
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Trivia Challenge Night
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05094
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036277
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt031183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05094
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036277
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029123
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07154
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05346
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01808
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $4969
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $2269
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Client Trust Account - Beginning $400 Client Trust Account - Ending $400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3General Checking - Beginning $1124 General Checking - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Drew J Gentsch
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Polk County Bar Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Volunteer Lawyers Project
ReturnHeader/Filer/BusinessNameControlTxt0POLK
ReturnHeader/Filer/EIN0421448076
ReturnHeader/Filer/PhoneNum05152433904
ReturnHeader/Filer/USAddress/AddressLine1Txt0625 East Court Avenue 100
ReturnHeader/Filer/USAddress/CityNm0Des Moines
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050309
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421154516
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NYEMASTER GOODE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 WALNUT ST STE 1300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Des Moines
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050309
ReturnHeader/PreparerPersonGrp/PhoneNum05152833100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dwayne Vande Krol
ReturnHeader/ReturnTs02025-04-17T11:03:56-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.15$0.15$1.63$1.76$0.13
2024Detailed filing. Detailed filing data is available for this year.$0.28$0.28$1.87$1.59$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.01$0.00$1.11$1.49$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.38$1.48$1.50$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.40$0.40$1.62$1.44$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$1.58$1.60$0.02
2019Summary only. Only limited summary data is available for this year.$0.24$0.00$1.47$1.80$0.34
2018Summary only. Only limited summary data is available for this year.$0.58$0.00$1.34$1.69$0.35
2017Summary only. Only limited summary data is available for this year.$0.93$0.00$1.82$1.54$0.28
2016Summary only. Only limited summary data is available for this year.$0.60$0.00$0.76$1.66$0.91
2015Summary only. Only limited summary data is available for this year.$1.51$0.00$1.82$1.31$0.51
2014Summary only. Only limited summary data is available for this year.$1.00$0.00$0.85$1.01$0.16
2013Summary only. Only limited summary data is available for this year.$1.16$0.00$1.10$1.22$0.12
2012Summary only. Only limited summary data is available for this year.$1.28$0.00$1.32$1.19$0.13
2011Summary only. Only limited summary data is available for this year.$1.15$0.00$1.22$0.96$0.25