Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% 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
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Assets
Up$2,337,912
Up $194,774 (+9.1%) from 2017
Net Assets
Up$2,321,422
Up $187,984 (+8.8%) from 2017
Liabilities
Up$16,490
Up $6,790 (+70%) from 2017
Revenue
Up$269,134
Up $66,270 (+33%) from 2017
Expenses
Up$121,415
Up $18,467 (+18%) from 2017
Net Income
Up$147,719
Up $47,803 (+48%) from 2017
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 | $1,823,715 | $1,951,152 | ▲ $127,437 |
| Pledges and Grants Receivable | $186,394 | $202,299 | ▲ $15,905 |
| Cash and Non-Interest-Bearing Accounts | $55,494 | $90,347 | ▲ $34,853 |
| Accounts Receivable | $11,837 | $12,330 | ▲ $493 |
| Total Assets | $2,143,138 | $2,337,912 | ▲ $194,774 |
| Other Assets Total | $65,698 | $81,784 | ▲ $16,086 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $700 | $16,490 | ▲ $15,790 |
| Grants Payable | $9,000 | - | - |
| Total Liabilities | $9,700 | $16,490 | ▲ $6,790 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,903,396 | $2,037,964 | ▲ $134,568 |
| Temporarily Rstr Net Assets | $164,344 | $201,674 | ▲ $37,330 |
| Permanently Rstr Net Assets | $65,698 | $81,784 | ▲ $16,086 |
| Total Net Assets Fund Balance | $2,133,438 | $2,321,422 | ▲ $187,984 |
| Total Liabilities and Net Assets / Fund Balance | $2,143,138 | $2,337,912 | ▲ $194,774 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $1,951,152 | - | - |
| Name | Title |
|---|---|
| Elisabeth S Reynoldson | President |
| Deborah L Petersen | Director |
| Guy R Cook | Director |
| Mark R Schuling | Director |
| Philip L Garland | Director |
| Robert Vp Waterman Jr | Director |
| Paul R Tyler | Past Preside |
| Max E Kirk | Past Secreta |
| Jane V Lorentzen | Secretary |
| Gary J Streit | Treasurer |
| Frank J Carroll | Vice Preside |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $76,675 |
| Other Expenses | $44,740 |
| Total Fundraising Expense | $1,455 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $76,675 | - | - | $76,675 |
| Fees for Services Management | - | $20,400 | - | $20,400 |
| Fees for Services Accounting | - | $9,416 | - | $9,416 |
| Fees for Service Investment Mgmnt Fees | - | $9,339 | - | $9,339 |
| All Other Expenses | - | $4,130 | - | $4,130 |
| Other Expenses | - | - | $1,455 | $1,455 |
| Total Functional Expenses | $76,675 | $43,285 | $1,455 | $121,415 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $121,415 |
| Total Expenses per Audited Statements | $121,415 |
| Total Expenses per Form 990 | $121,415 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Iowa State Bar Association | Des Moines, IA | 501c6 | Funding | $57,500 |
| Justice for Our Neighbors | West Des Moines, IA | 501c3 | Funding | $10,000 |
| 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. These documents are available for the same period of time as described in internal revenue code section 6104(d) for other public disclosure documents.”
“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, 2018 and 2017. 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 2018 and 2017.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 700 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 16490 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 11837 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12330 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTION AND ADVANCEMENT OF THE SCIENCE OF JURISPRUDENCE |
| IRS990/AllOtherContributionsAmt | 0 | 177870 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4130 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4130 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| 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 | 55494 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 90347 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 177870 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 76675 |
| IRS990/CYInvestmentIncomeAmt | 0 | 90697 |
| IRS990/CYOtherExpensesAmt | 0 | 44740 |
| IRS990/CYOtherRevenueAmt | 0 | 567 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 147719 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 121415 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 1455 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 269134 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | GRANT-MAKING IN THE SUPPORT OF IOWA STATE BAR ASSOCIATION FOR PROJECTS FURTHERING THE MISSION OF THE IOWA STATE BAR FOUNDATION. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 76675 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9416 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9416 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 20400 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 20400 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 9339 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 9339 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| 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/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ELISABETH S REYNOLDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FRANK J CARROLL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JANE V LORENTZEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GARY J STREIT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PAUL R TYLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MAX E KIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GUY R COOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARK R SCHULING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROBERT VP WATERMAN JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PHILIP L GARLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DEBORAH L PETERSEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PAST SECRETA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| 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 | 53787 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 76675 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 9000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 76675 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 76675 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 256721 |
| IRS990/GrossReceiptsAmt | 0 | 472068 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 36910 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 36910 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1823715 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1951152 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 202934 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2133438 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2321422 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 53787 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 53787 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 40265 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 11919 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 65698 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 81784 |
| IRS990/OtherExpensesGrp/Desc | 0 | CAPITAL CAMPAIGN EXPENSE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1455 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1455 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GAIN FROM BENEFICIAL INTEREST |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 567 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 567 |
| IRS990/OtherRevenueTotalAmt | 0 | 567 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 65698 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 81784 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 186394 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 202299 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ELISABETH S REYNOLDSON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 124310 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 60000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 74663 |
| IRS990/PYOtherExpensesAmt | 0 | 42948 |
| IRS990/PYOtherRevenueAmt | 0 | 3891 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 99916 |
| IRS990/PYTotalExpensesAmt | 0 | 102948 |
| IRS990/PYTotalRevenueAmt | 0 | 202864 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 147719 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | true |
| 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/ExplanationTxt | 2 | THE 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/FormAndLineReferenceDesc | 0 | PART IV, SECTION A, LINE 3B |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION A, LINE 3C |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | PART IV, SECTION A, LINE 6 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2018 AND 2017. 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 2018 AND 2017. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | JUSTICE FOR OUR NEIGHBORS |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 1001 OFFICE PARK ROAD STE 121 |
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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. |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 1 | AS 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/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE I, PAGE 4, PART IV |
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| 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. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
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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. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 20400 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH |
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| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 201674 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2143138 |
| IRS990/TotalAssetsEOYAmt | 0 | 2337912 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2143138 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2337912 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 177870 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 1455 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 43285 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 76675 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 121415 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
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