Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Assets
Up$2,021,385
Up $3,122 (+0.2%) from 2015
Net Assets
Up$1,951,370
Up $17,777 (+0.9%) from 2015
Liabilities
Down$70,015
Down $14,655 (-17%) from 2015
Revenue
Down$185,287
Down $203,757 (-52%) from 2015
Expenses
Up$112,147
Up $6,863 (+6.5%) from 2015
Net Income
Down$73,140
Down $210,620 (-74%) from 2015
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $1,734,539 | $1,719,419 | ▼ $15,120 |
| Pledges and Grants Receivable | $173,298 | $209,730 | ▲ $36,432 |
| Cash and Non-Interest-Bearing Accounts | $76,084 | $37,319 | ▼ $38,765 |
| Accounts Receivable | $8,295 | $7,110 | ▼ $1,185 |
| Total Assets | $2,018,263 | $2,021,385 | ▲ $3,122 |
| Other Assets Total | $26,047 | $47,807 | ▲ $21,760 |
| Liabilities | |||
| Grants Payable | $65,000 | $69,000 | ▲ $4,000 |
| Accounts Payable and Accrued Expenses | $19,670 | $1,015 | ▼ $18,655 |
| Total Liabilities | $84,670 | $70,015 | ▼ $14,655 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,758,623 | $1,863,528 | ▲ $104,905 |
| Temporarily Rstr Net Assets | $148,923 | $66,082 | ▼ $82,841 |
| Permanently Rstr Net Assets | $26,047 | $21,760 | ▼ $4,287 |
| Total Net Assets Fund Balance | $1,933,593 | $1,951,370 | ▲ $17,777 |
| Total Liabilities and Net Assets / Fund Balance | $2,018,263 | $2,021,385 | ▲ $3,122 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $1,719,419 | - | - |
| Name | Title |
|---|---|
| Paul R Tyler | President |
| Cynthia C Moser | Director |
| Gary J Streit | Director |
| Jane V Lorentzen | Director |
| Mark R Schuling | Director |
| Robert Vp Waterman Jr | Director |
| Philip L Garland | Fellows Pres |
| Max E Kirk | Secretary |
| Frank J Carroll | Treasurer |
| Elisabeth S Reynoldson | Vice Preside |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $68,000 |
| Other Expenses | $44,147 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $68,000 | - | - | $68,000 |
| Fees for Services Management | - | $20,400 | - | $20,400 |
| Fees for Service Investment Mgmnt Fees | - | $9,136 | - | $9,136 |
| Fees for Services Accounting | - | $8,420 | - | $8,420 |
| Other Expenses | - | $971 | - | $971 |
| Fees for Services Legal | - | $44 | - | $44 |
| Total Functional Expenses | $68,000 | $44,147 | $0 | $112,147 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $123,386 |
| Total Expenses per Form 990 | $112,147 |
| Expenses per Audited Statements | $103,011 |
| Expenses Not Reported on Form 990 | $20,375 |
| Expenses Not Reported on Financial Statements | $9,136 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Iowa State Bar Association | Des Moines, IA | 501c6 | Funding | $50,000 |
| Iowa Legal Aid | Des Moines, IA | 501c3 | Funding | $10,000 |
| Iowa Justice for Our Neighbors | West Des Moines, IA | 501c3 | Funding | $8,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The iowa state bar foundation is managed by the iowa state bar association, the organization it supports. See schedule a, part i, 11g.”
“The board of directors of the foundation are elected by the board of the iowa state bar association.”
“Form 990 is provided to all members of the board of directors 10 days prior to filing. Direcetors will be asked to review and direct any questions to isba accountant or directly to the return preparer.”
“The isbf provides copies of form 990, governing documents, conflict of interest policy and financial statements upon request.”
“Uncollectible pledges -20,375 total -20,375”
“Management is unaware of any uncertain tax positions at june 30, 2016 and 2015. 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 2016 and 2015. The foundation's prior three years' tax returns remain subject to examination by the internal revenue service.”
“Uncollectible pledges 20,375”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 19670 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1015 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 8295 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 7110 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTION AND ADVANCEMENT OF THE SCIENCE OF JURISPRUDENCE |
| IRS990/AllOtherContributionsAmt | 0 | 157313 |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DWIGHT DINKLA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5152433179 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 625 E COURT AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DES MOINES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50309 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 76084 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 37319 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
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| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/CYInvestmentIncomeAmt | 0 | 27974 |
| IRS990/CYOtherExpensesAmt | 0 | 44147 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 73140 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 112147 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/CYTotalRevenueAmt | 0 | 185287 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/Desc | 0 | GRANT-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/ExpenseAmt | 0 | 68000 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8420 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 44 |
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| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 20400 |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 9136 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PAUL R TYLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ELISABETH S REYNOLDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MAX E KIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | FRANK J CARROLL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JANE V LORENTZEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CYNTHIA C MOSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARK R SCHULING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GARY J STREIT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROBERT VP WATERMAN JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PHILIP L GARLAND |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | FELLOWS PRES |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1949 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 193 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantAmt | 0 | 68000 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 65000 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 69000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 68000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 68000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 341605 |
| IRS990/GrossReceiptsAmt | 0 | 526699 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | true |
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| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27781 |
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| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1734539 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1719419 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 341412 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
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| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE 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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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1951370 |
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| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -34988 |
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| IRS990/OtherChangesInNetAssetsAmt | 0 | -20375 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 1 | BENEFICIAL INTEREST |
| IRS990/OtherExpensesGrp/Desc | 2 | FELLOWS EXPENSE |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1240 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 971 |
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| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 209730 |
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| IRS990/PrincipalOfficerNm | 0 | PAUL R TYLER |
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| IRS990/PYTotalRevenueAmt | 0 | 389044 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/ReportOtherLiabilitiesInd | 0 | false |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | true |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE 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/ExplanationTxt | 1 | THE 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/FormAndLineReferenceDesc | 0 | PART IV, SECTION A, LINE 3B |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION A, LINE 3C |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT IS UNAWARE OF ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2016 AND 2015. 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 2016 AND 2015. THE FOUNDATION'S PRIOR THREE YEARS' TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | UNCOLLECTIBLE PLEDGES 20,375 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 10000 |
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| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 421079227 |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 1001 OFFICE PARK RD 121 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 1111 NINTH STREET SUITE 230 |
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| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | WEST DES MOINES |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE GRANTEE SHALL PROVIDE TO THE FOUNDATION A DETAILED WRITTEN REPORT ON THE USE OF THE GRANT FUNDS, IN ACCORDANCE WITH THE SCHEDULE INCLUDED WITH THE GRANT AGREEMENT DOCUMENTS PROVIDED. THE REPORT SHALL INCLUDE A DESCRIPTION OF HOW FUNDS WERE SPENT, THE PROGRESS IN ACCOMPLISHING THE PURPOSES OF THE GRANT, AND AN APPRAISAL OF THE PROJECT RESULTS UNDER THE GRANT FOR THE REPORTING PERIOD. |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE IOWA STATE BAR FOUNDATION IS MANAGED BY THE IOWA STATE BAR ASSOCIATION, THE ORGANIZATION IT SUPPORTS. SEE SCHEDULE A, PART I, 11G. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS OF THE FOUNDATION ARE ELECTED BY THE BOARD OF THE IOWA STATE BAR ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS 10 DAYS PRIOR TO FILING. DIRECETORS WILL BE ASKED TO REVIEW AND DIRECT ANY QUESTIONS TO ISBA ACCOUNTANT OR DIRECTLY TO THE RETURN PREPARER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ISBF PROVIDES COPIES OF FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UNCOLLECTIBLE PLEDGES -20,375 TOTAL -20,375 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
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| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: IOWA STATE BAR ASSOCIATION PRIMARY ACTIVITY: ADVANCE JURISPRUDENCE AND FACILITATE THE ADMINISTRATION OF JUSTICE IN IOWA. |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.