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TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is atwww.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Inspection
Name of the organization
IOWA STATE BAR ASSOCIATION
Employer identification number
42-0335370
42-0335370
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | ONE REGULAR MEMBER IN ACTIVE PRACTICE FROM EACH JUDICIAL ELECTION DISTRICT IN IOWA IS ELECTED BY THE MEMBERS OF THAT DISTRICT TO SERVE ON THE BOARD OF GOVERNORS, REPRESENTING THEIR DISTRICT. THE GOVERNORS ELECTED SHALL SERVE FOR TWO YEARS OR UNTIL THEIR SUCCESSORS HAVE BEEN DULY CHOSEN AND QUALIFIED. |
| FORM 990, PART VI, SECTION B, LINE 11 | PRIOR TO FILING THE ASSOCIATION'S FORM 990 A COPY IS PROVIDED VIA EMAIL TO EACH MEMBER OF THE ORGANIZATION'S BOARD OF GOVERNORS. THE GOVERNORS REVIEW THE FORM AND MAY COMMENT WHEN IT IS PRESENTED AT THE BOARD MEETING FOR APPROVAL AND FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ISBA MANAGEMENT ANNUALLY PROVIDES EACH VOTING MEMBERS OF THE BOARD OF GOVERNORS OF THE IOWA STATE BAR ASSOCIATION WITH A COPY OF THE ISBA CONFLICT OF INTEREST POLICY. ALSO PROVIDED TO EACH MEMBER IS A COMPLETE LIST OF VENDORS USED BY THE ISBA. MEMBERS ARE ASKED TO REVIEW THE POLICY AND VENDOR LIST AND CONFIRM IN WRITING RECEIPT OF THE POLICY BY SIGNING THE ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | SENIOR BAR ASSOCIATION STAFF TRADITIONALLY MEETS WITH BAR ASSOCIATION OFFICERS AND THE REST OF THE ADMINISTRATIVE COMMITTEE EACH JUNE TO REVIEW AND ESTABLISH STAFF COMPENSATION AND BENEFITS. ADDITIONALLY, IN RECENT YEARS THE EXECUTIVE DIRECTOR AND ASSISTANT EXECUTIVE DIRECTOR HAVE SUPPLIED MORE DETAILED INFORMATION REGARDING COMPENSATION AND BENEFITS PROVIDED TO THE EXECUTIVE DIRECTOR, ASSISTANT EXECUTIVE DIRECTOR AND LEGISLATIVE COUNSEL. COMPARABLE INFORMATION IS PROVIDED FROM THE FOLLOWING THREE REPORTS: - IOWA WORKFORCE DEVELOPMENT OCCUPATIONAL EMPLOYMENT AND WAGES REPORT - IOWA SOCIETY OF ASSOCIATION EXECUTIVES (ISAE) BI-ANNUAL CONFIDENTIAL SURVEY OF COMPENSATION & BENEFITS - NATIONAL ASSOCIATION OF BAR EXECUTIVES ANNUAL COMPENSATION & BENEFITS SURVEY |
| FORM 990, PART VI, SECTION C, LINE 19 | CURRENTLY THE ISBA MAKES AVAILABLE ON ITS WEBSITE A COPY OF ALL GOVERNING DOCUMENTS, INCLUDING BYLAWS, ARTICLES OF INCORPORATION AND IMPORTANT POLICIES. FORM 990 FOR THE CURRENT AND PRIOR TWO YEARS IS ALSO PROVIDED. THE ISBA WILL ALSO MAKES THESE DOCUMENTS AVAILABLE AS HARD COPY. |
| FORM 990, PART IX, LINE 24E | MOCK TRIAL: PROGRAM SERVICE EXPENSES 50,047. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,047. MISC EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 44,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,034. BOARD OF GOVERNERS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 41,082. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,082. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 37,101. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,101. BRIDGE THE GAP EXPENSES: PROGRAM SERVICE EXPENSES 29,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,660. PRINTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 26,449. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,449. SECTIONS EXPENSE: PROGRAM SERVICE EXPENSES 24,175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,175. PRESIDENTS EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 23,521. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,521. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,724. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,724. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,491. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,491. LOAN ASSISTANCE REPAYMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,812. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,812. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,455. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,455. DIRECTORY EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,043. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,043. ALLOCATED PRINTING COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -2,772. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -2,772. ALLOCATED STAFF TIME: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -50,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -50,500. |
| FORM 990, PART XI, LINE 9: | REG 1.48-4(N) INCLUSION -7,452. |
| FORM 990, PART XII, LINE 2C | AUDIT OVERSIGHT - THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| FORM 990, PART VIII, LINE 7A(II) | INCOME FROM SUBSIDIARY LIQUIDATION - EAST COAST INVESTORS, LLC (EAST COAST) WAS A REAL ESTATE LEASING ENTITY IN WHICH THE ASSOCIATION HELD A CONTROLLING VOTING INTEREST. DURING THE YEAR ENDED JUNE 30, 2014, THE ASSOCIATION ACQUIRED 100% OF EAST COAST WHEN EAST COAST REDEEMED ALL OF THE OUTSTANDING NON-VOTING MEMBERSHIP UNITS FROM ANOTHER INVESTOR. EAST COAST WAS THEN LIQUIDATED. THE GAIN RESULTING FROM THE LIQUIDATION OF THE SUBSIDIARY, INCLUDING THE ELIMINATION OF AN OUTSTANDING $511,425 NOTE PAYABLE DUE FROM THE ASSOCIATION, WAS RECOGNIZED DURING THE FISCAL YEAR. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013
Additional Data
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