Civic Intelligence

Iowa State Bar Foundation

EIN 42-6055756 • 501(c)3 • Des Moines, IA

Profile

The foundation strives to be a catalyst, convener and collaborator for change that furthers the promotion and advancement of the science of jurisprudence.

625 East Court AveDes Moines, IA 50309

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

90th percentile

53%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

91st percentile

$216,393

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 59.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

1.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$3,327,437

Up $340,164 (+11%) from 2024

Liabilities

Down

$0

Down $33,184 (-100%) from 2024

Net Assets

Up

$3,327,437

Up $373,348 (+13%) from 2024

Operations
Liabilities / Revenue20th percentileNet Margin90th percentile

Revenue

Up

$362,547

Up $5,726 (+1.6%) from 2024

Expenses

Up

$170,641

Up $15,441 (+9.9%) from 2024

Net Income

Down

$191,906

Down $9,715 (-4.8%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,808,557Liabilities 2011: $123,360Net Assets 2011: $1,685,1972011Assets 2012: $1,701,433Liabilities 2012: $176,247Net Assets 2012: $1,525,1862012Assets 2013: $1,669,380Liabilities 2013: $84,719Net Assets 2013: $1,584,6612013Assets 2014: $1,858,454Liabilities 2014: $101,555Net Assets 2014: $1,756,8992014Assets 2015: $2,018,263Liabilities 2015: $84,670Net Assets 2015: $1,933,5932015Assets 2016: $2,021,385Liabilities 2016: $70,015Net Assets 2016: $1,951,3702016Assets 2017: $2,143,138Liabilities 2017: $9,700Net Assets 2017: $2,133,4382017Assets 2018: $2,337,912Liabilities 2018: $16,490Net Assets 2018: $2,321,4222018Assets 2019: $2,401,773Liabilities 2019: $16,400Net Assets 2019: $2,385,3732019Assets 2020: $2,401,090Liabilities 2020: $43,642Net Assets 2020: $2,357,4482020Assets 2021: $2,847,721Liabilities 2021: $36,933Net Assets 2021: $2,810,7882021Assets 2022: $2,448,599Liabilities 2022: $3,000Net Assets 2022: $2,445,5992022Assets 2023: $2,535,443Liabilities 2023: $14,982Net Assets 2023: $2,520,4612023Assets 2024: $2,987,273Liabilities 2024: $33,184Net Assets 2024: $2,954,0892024Assets 2025: $3,327,437Liabilities 2025: $0Net Assets 2025: $3,327,4372025

Highlighted filing

2025

Assets$3,327,437
Liabilities$0
Net Assets$3,327,437
Open 2025 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $434,056Expenses 2011: $227,921Net Income 2011: $206,1352011Revenue 2012: $139,405Expenses 2012: $224,937Net Income 2012: -$85,5322012Expenses 2013: $133,3912013Revenue 2014: $127,304Expenses 2014: $98,783Net Income 2014: $28,5212014Revenue 2015: $389,044Expenses 2015: $105,284Net Income 2015: $283,7602015Revenue 2016: $185,287Expenses 2016: $112,147Net Income 2016: $73,1402016Revenue 2017: $202,864Expenses 2017: $102,948Net Income 2017: $99,9162017Revenue 2018: $269,134Expenses 2018: $121,415Net Income 2018: $147,7192018Revenue 2019: $193,435Expenses 2019: $98,951Net Income 2019: $94,4842019Revenue 2020: $154,414Expenses 2020: $119,796Net Income 2020: $34,6182020Revenue 2021: $175,487Expenses 2021: $119,078Net Income 2021: $56,4092021Revenue 2022: $367,026Expenses 2022: $127,608Net Income 2022: $239,4182022Revenue 2023: $187,876Expenses 2023: $148,759Net Income 2023: $39,1172023Revenue 2024: $356,821Expenses 2024: $155,200Net Income 2024: $201,6212024Revenue 2025: $362,547Expenses 2025: $170,641Net Income 2025: $191,9062025

Highlighted filing

2025

Revenue$362,547
Expenses$170,641
Net Income$191,906
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,327,437
Liabilities
$0
Net assets
$3,327,437
Revenue
$362,547
Expenses
$170,641
Net income
$191,906
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.33$0.00$3.33$0.36$0.17$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.03$2.95$0.36$0.16$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.01$2.52$0.19$0.15$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.00$2.45$0.37$0.13$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.04$2.81$0.18$0.12$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.04$2.36$0.15$0.12$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.02$2.39$0.19$0.10$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.02$2.32$0.27$0.12$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.01$2.13$0.20$0.10$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.02$0.07$1.95$0.19$0.11$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.02$0.08$1.93$0.39$0.11$0.28
2014Detailed filing. Detailed filing data is available for this year.$1.86$0.10$1.76$0.13$0.10$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.08$1.58$0.13
2012Summary only. Only limited summary data is available for this year.$1.70$0.18$1.53$0.14$0.22$0.09
2011Summary only. Only limited summary data is available for this year.$1.81$0.12$1.69$0.43$0.23$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 2, 2026
Return Version
2024v5.0
Gross Receipts
$699,614
Mission and Program Overview

Mission

The foundation strives to be a catalyst, convener and collaborator for change that furthers the promotion and advancement of the science of jurisprudence.

Promotion and advancement of the science of jurisprudence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,661,810$3,100,890▲ $439,080
Pledges and Grants Receivable$57,662$44,632▼ $13,030
Accounts Receivable$7,303$34,264▲ $26,961
Cash and Non-Interest-Bearing Accounts$154,669$17,245▼ $137,424
Investments Other Securities-$16,713-
Total Assets$2,987,273$3,327,437▲ $340,164
Other Assets Total$105,829$113,693▲ $7,864
Liabilities
Other Liabilities$28,145--
Accounts Payable and Accrued Expenses$5,039--
Total Liabilities$33,184$0▼ $33,184
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,650,868$2,943,590▲ $292,722
Net Assets With Donor Restrictions$303,221$383,847▲ $80,626
Total Net Assets Fund Balance$2,954,089$3,327,437▲ $373,348
Total Liabilities and Net Assets / Fund Balance$2,987,273$3,327,437▲ $340,164

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$105,830$1,000▲ $12,255$4,555$113,693
2023$97,674$1,000▲ $11,569$3,649$105,830
2022$92,854$2,000▲ $8,229$4,660$97,674
2021$106,630$2,000▼ $11,153$3,838$92,854
2020$85,751$3,500▲ $21,528$3,377$106,630
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleOtherTotal
Dwight DinklaExecutive Di$216,393$216,393
Harry ShipleyAssoc Execut$189,912$189,912

Board Members and Trustees

NameTitle
Gary StreitPresident
Harry ShipleyAssoc Executive Director
Dan MooreDirector
Deborah PetersenDirector
Guy CookDirector
Heather PrendergastDirector
John LoughlinDirector
Dwight DinklaExecutive Director
Eric TurnerSecretary
Arnold Kenyon IiiTreasurer
Mark SchulingVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$210,169
Program Service Revenue
$0
Investment Income
$166,459
Other Revenue
$-14,081
All Other Contributions
$209,169
Change in Net Assets
$191,906

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table7$27,769Fair Market Value
Securities Publicly Traded3$21,617Selling Value
Other Non Cash Contri Table7$2,495Fair Market Value
Works of Art12$2,245Fair Market Value
Other Non Cash Contri Table12$2,210Fair Market Value
Other Non Cash Contri Table10$1,815Fair Market Value
Total Noncash Contributions51$58,151-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$105,872
Other Expenses$64,769
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$105,872--$105,872
Fees for Services Management-$20,400-$20,400
Fees for Service Investment Mgmnt Fees-$17,305-$17,305
All Other Expenses-$17,184-$17,184
Fees for Services Accounting-$9,700-$9,700
Office Expenses-$180-$180
Total Functional Expenses$105,872$64,769$0$170,641
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Iowa State Bar AssociationDes Moines, IA501c6Funding Programs$65,000
Cady Learning CenterDes Moines, IA501c3Funding$10,000
Iowa Legal AidDes Moines, IA501c3Funding$10,000
Kids First Law CenterCedar Rapids, IA501c3Funding$7,500
National Bar AssociationWashington, DC501c6Funding$7,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$36,534
Fundraising Gross Income$22,275
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$23,275$22,275-$22,275
Total Events$23,275$22,275$36,534$-14,259
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The iowa state bar foundation is managed by the iowa state bar association, the organization it supports. See schedule a, part i, 12g.”

Form 990, Page 6, Part VI, Line 7A

“The board of directors of the foundation are elected by the board of the iowa state bar association.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is provided to all members of the board of directors 10 days prior to filing. Directors will be asked to review and direct any questions to isba accountant or directly to the return preparer.”

Form 990, Page 6, Part VI, Line 12C

“Any director or officer who has a direct or indirect financial interest must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the board of directors. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, the board of directors shall discuss and decide if a conflict of interest exists. The interested person shall leave the meeting while this determination is discussed and voted upon. The board of directors shall determine whether the isbf can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. Each director and officer shall annually sign a statement which affirms such person: has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands foundation has tax-exempt status pursuant to irc 501(c)(3)and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

Form 990, Page 6, Part VI, Line 19

“The isbf provides copies of form 990, governing documents, conflict of interest policy and financial statements upon request. These documents are available for the same period of time as described in internal revenue code section 6104(d) for other public disclosure documents.”

Filing and Contact Details

Filer

Filer Name
Iowa State Bar Foundation
EIN
42-6055756
Phone
5152433179
Address
625 EAST COURT AVE, DES MOINES, IA 50309

Signing Officer

Name
Gary Streit
Title
President
Phone
0051524331
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Streit
Formed
1949
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
25

Preparer

Firm
Mhcs Pc
Address
1601 W LAKES PKWY STE 300, WEST DES MOINES, IA 50266
Preparer
Alexandra Kafer CPA
Phone
5152883279
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“MISCELLANEOUS 0 17,184 0”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Distributions received from the endowment account can be used by the foundation in any way that is consistent with the mission.”

Schedule D, Page 3, Part X

“The foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Management is unaware of any uncertain income tax positions at june 30, 2025 and 2024. Interest and penalties associated with income tax matters would be presented as components of income tax expense. There were no interest or penalty charges during 2025 and 2024.”

Raw XML AppendixShowing 400 of 588 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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IRS990/ActivityOrMissionDesc0PROMOTION AND ADVANCEMENT OF THE SCIENCE OF JURISPRUDENCE.
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IRS990/BooksInCareOfDetail/PhoneNum05152433179
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IRS990/BooksInCareOfDetail/USAddress/CityNm0DES MOINES
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IRS990/DeductibleArtContributionInd0true
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0GRANT-MAKING IN THE SUPPORT OF IOWA STATE BAR ASSOCIATION FOR PROJECTS FURTHERING THE MISSION OF THE IOWA STATE BAR FOUNDATION.
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IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN LOUGHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm4DAN MOORE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSOC EXECUT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
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IRS990/MissionDesc0THE FOUNDATION STRIVES TO BE A CATALYST, CONVENER AND COLLABORATOR FOR CHANGE THAT FURTHERS THE PROMOTION AND ADVANCEMENT OF THE SCIENCE OF JURISPRUDENCE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE IOWA STATE BAR FOUNDATION'S ARTICLES PROVIDE THAT ALL OF ITS DIRECTORS ARE ELECTED BY THE IOWA STATE BAR ASSOCIATION'S BOARD OF GOVERNORS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE IOWA STATE BAR FOUNDATION SHARES STAFF AND MANAGEMENT WITH THE IOWA STATE BAR ASSOCIATION. THE FOUNDATION, ON OCCASION, PROVIDES GRANTS FOR SPECIAL RESEARCH AND EDUCATIONAL PROJECTS UNDERTAKEN BY THE ASSOCIATION. THE CLOSE STAFF AND BOARD WORKING RELATIONSHIPS ASSURE PROPER USE OF GRANTS PROVIDED BY THE FOUNDATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE MAIN OBJECTIVE OF THE FOUNDATION IS TO SUPPORT IOWA STATE BAR ASSOCIATION, HOWEVER, FROM TIME-TO-TIME THE FOUNDATION GRANTS MONEY TO OTHER ORGANIZATIONS THAT HAVE A SIMILAR MISSION OF PROMOTING AND ADVANCING OF THE SCIENCE OF JURISPRUDENCE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 3B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 3C
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION A, LINE 6
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0IOWA STATE BAR ASSOCIATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTIONS RECEIVED FROM THE ENDOWMENT ACCOUNT CAN BE USED BY THE FOUNDATION IN ANY WAY THAT IS CONSISTENT WITH THE MISSION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2025 AND 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUNDING PROGRAMS
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0IOWA STATE BAR ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1IOWA LEGAL AID
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2KIDS FIRST LAW CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3CADY LEARNING CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4NATIONAL BAR ASSOCIATION
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0DES MOINES
IRS990ScheduleI/RecipientTable/USAddress/CityNm1DES MOINES
IRS990ScheduleI/RecipientTable/USAddress/CityNm2CEDAR RAPIDS
IRS990ScheduleI/RecipientTable/USAddress/CityNm3DES MOINES
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