Civic Intelligence

Iowa State Bar Foundation

990 • Fiscal year 2017 • EIN 42-6055756

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 26, 2017

Organization ProfileN/A
625 East Court AveDes Moines, IA 50309

(515) 243-3179

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

91st percentile

49%

Higher net margin than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

58th percentile

6.0%

Faster asset growth than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

9.5%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$2,143,138

Up $121,753 (+6.0%) from 2016

Net Assets

Up

$2,133,438

Up $182,068 (+9.3%) from 2016

Liabilities

Down

$9,700

Down $60,315 (-86%) from 2016

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin91st percentile

Revenue

Up

$202,864

Up $17,577 (+9.5%) from 2016

Expenses

Down

$102,948

Down $9,199 (-8.2%) from 2016

Net Income

Up

$99,916

Up $26,776 (+37%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$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

2017

Assets$2,143,138
Liabilities$9,700
Net Assets$2,133,438
Open 2017 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$202,864
Expenses$102,948
Net Income$99,916
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 26, 2017
Return Version
2016v3.0
Gross Receipts
$426,724
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 Other Securities$1,719,419$1,823,715▲ $104,296
Pledges and Grants Receivable$209,730$186,394▼ $23,336
Cash and Non-Interest-Bearing Accounts$37,319$55,494▲ $18,175
Accounts Receivable$7,110$11,837▲ $4,727
Total Assets$2,021,385$2,143,138▲ $121,753
Other Assets Total$47,807$65,698▲ $17,891
Liabilities
Grants Payable$69,000$9,000▼ $60,000
Accounts Payable and Accrued Expenses$1,015$700▼ $315
Total Liabilities$70,015$9,700▼ $60,315
Net Assets / Fund Balance
Unrestricted Net Assets$1,863,528$1,903,396▲ $39,868
Temporarily Rstr Net Assets$66,082$164,344▲ $98,262
Permanently Rstr Net Assets$21,760$65,698▲ $43,938
Total Net Assets Fund Balance$1,951,370$2,133,438▲ $182,068
Total Liabilities and Net Assets / Fund Balance$2,021,385$2,143,138▲ $121,753

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,823,715--
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Paul R TylerPresident
Gary J StreitDirector
Guy R CookDirector
Jane V LorentzenDirector
Mark R SchulingDirector
Robert Vp Waterman JrDirector
Max E KirkSecretary
Frank J CarrollTreasurer
Elisabeth S ReynoldsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$124,310
Program Service Revenue
$0
Investment Income
$74,663
Other Revenue
$3,891
All Other Contributions
$124,310
Change in Net Assets
$99,916

Audited Revenue Reconciliation

Revenue per Audited Statements
$202,864
Revenue Not Reported on Form 990
$89,152
Total Revenue per Audited Statements
$292,016
Total Revenue per Form 990
$202,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$60,000
Other Expenses$42,948
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$60,000--$60,000
Fees for Services Management-$20,400-$20,400
Fees for Service Investment Mgmnt Fees-$9,083-$9,083
Fees for Services Accounting-$7,905-$7,905
Other Expenses-$960-$960
Total Functional Expenses$60,000$42,948$0$102,948

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$109,948
Expenses per Audited Statements$102,948
Total Expenses per Form 990$102,948
Expenses Not Reported on Form 990$7,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Iowa State Bar AssociationDes Moines, IA501c6Funding$60,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Audit committee
No
Backup withholding compliance
Yes
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
No
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, 11g.”

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. Direcetors 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 19

“The isbf provides copies of form 990, governing documents, conflict of interest policy and financial statements upon request.”

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
Paul R Tyler
Title
President
Phone
0051524331
Signed
2017-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul R Tyler
Formed
1949
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Mcgowen Hurst Clark & Smith Pc
Address
1601 W LAKES PKWY STE 300, WEST DES MOINES, IA 50266
Preparer
Nathan T Beck CPA
Phone
5152883279
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Uncollectible pledges -7,000”

Financial Statement Notes

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, 2017 and 2016. 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 2017 and 2016.”

Schedule D, Page 4, Part XII, Line 2D

“Uncollectible pledges 7,000”

Raw XML AppendixShowing 400 of 437 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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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/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 3B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 3C
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2017 AND 2016. 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 2017 AND 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNCOLLECTIBLE PLEDGES 7,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleI/RecipientTable/RecipientEIN0420335370
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0625 EAST COURT AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DES MOINES
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0BOOK
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1AS A SUPPORTING ORGANIZATION OF THE IOWA STATE BAR ASSOCIATION, THE IOWA STATE BAR FOUNDATION PROVIDES FUNDING GRANTS TO THE IOWA STATE BAR ASSOCIATION TO HELP THE MISSION OF ADVANCING THE SCIENCE OF JURISPRUDENCE. NO FUNDS GRANTED TO THE IOWA STATE BAR ASSOCIATION ARE USED FOR LOBBYING OR UNRELATED BUSINESS INCOME PURPOSES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE I, PAGE 4, PART IV
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE IOWA STATE BAR FOUNDATION IS MANAGED BY THE IOWA STATE BAR ASSOCIATION, THE ORGANIZATION IT SUPPORTS. SEE SCHEDULE A, PART I, 11G.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS OF THE FOUNDATION ARE ELECTED BY THE BOARD OF THE IOWA STATE BAR ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 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/ExplanationTxt3THE ISBF PROVIDES COPIES OF FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNCOLLECTIBLE PLEDGES -7,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IOWA STATE BAR ASSOCIATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt06
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0JUSTICE
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IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PART 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.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt120400
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IOWA STATE BAR ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1IOWA STATE BAR ASSOCIATION
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0102948
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,143,138
Liabilities
$9,700
Net assets
$2,133,438
Revenue
$202,864
Expenses
$102,948
Net income
$99,916
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
2017Detailed filing. Detailed filing data is available for this year.$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