TY 2015 Form 990EZ

Form990-EZ
Click to see list of attachments

Department of the Treasury
Internal Revenue Service

Short Form
Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Information about Form 990-EZ and its instructions is at www.irs.gov/form990.

OMB No. 1545-1150

2015

Open to Public
Inspection

Check if applicable:

Address change

Name change

Initial return

Final return/terminated

Amended return

Application pending

C Name of organization
IOWA JUDGES ASSOCIATION
C/O IOWA STATE BAR ASSOCIATION

Number and street (or P. O. box, if mail is not delivered to street address)625 E COURT AVE
Room/suite

City or town, state or province, country, and ZIP or foreign postal code DES MOINES, IA50309

D Employer identification number

51-0218786

E Telephone number

(515) 243-3179

F Group Exemption
Number bullet

Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? 1) TO PROVIDE PROGRAMS THAT WILL ACCOMPLISH A BETTER ACQUAINTANCE, UNDERSTANDING AND GREATER HARMONY AMONG THE JUDGES OF IOWA. 2) TO ENCOURAGE A UNITED INTEREST IN THE SOUND ADMINISTRATION OF JUSTICE. 3) TO STUDY, DISCUSS, AND RECOMMEND MATTERS OF LAW AND PROCEDURE THAT WILL IMPROVE, MODERNIZE AND EXPEDIATE THE PROCEDURE AND THE ADMINISTRATION OF JUSTICE. 4)TO RENDER ALL POSSIBLE AID TO THE LEGISLATIVE AND EXECUTIVE BRANCHES OF IOWA, AND TO THE IOWA STATE AND AMERICAN BAR ASSOCIATIONS IN MATTERS PERTAINING TO THE BETTER FUNCTIONING OF COURTS AND ADMINISTRATION OF JUSTICE 5) TO PRESERVE RESPECT FOR THE LAW, CONFIDENCE IN THE COURTS, AND PROMOTE COOPERATION AMONG THE MEMBERS OF THE BAR.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 PROVIDE EDUCATION ASSISTANCE TO MEMBER JUDGES BY SPONSORING CONTINUING JUDICAL EDUCATION WORKSHOPS AND SEMINARS. (Grants $ ) If this amount includes foreign grants, check here ...		28a
29 REPRESENTS THE INTERESTS OF IOWA JUDGES IN THEIR RELATIONSHIP WITH THE IOWA GENERAL ASSEMBLY IN THE MATTERS OF SALARY, BENEFITS AND RETIREMENT PLANS. (Grants $ ) If this amount includes foreign grants, check here ...		29a
30 (Grants $ ) If this amount includes foreign grants, check here ...		30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32

(a) Name and title	(b) Average hours per week devoted to position	(c)Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
JUDGE MICHAEL SHUBATT PAST PRESIDE	2.00	0
JUDGE MARK NEARY PRESIDENT	2.50	0
JUDGE MARY E CHICCHELLY VICE PRESIDE	1.00	0
JUDGE PAUL D SCOTT SECRETARY/TR	2.50	0
JUDGE STEPHANIE RATTENBORG DIRECTOR	0.50	0
JUDGE STEVEN OETH DIRECTOR	0.50	0
JUDGE STEVEN ANDREASEN DIRECTOR	0.50	0
JUDGE RICHARD DAVIDSON DIRECTOR	0.50	0
JUDGE ROMONDA BELCHER DIRECTOR	0.50	0
JUDGE IAN THORNHILL DIRECTOR	0.50	0
JUDGE TOM REIDEL DIRECTOR	0.50	0
JUDGE JOHN WRIGHT DIRECTOR	0.50	0
JUDGE CHIRSTOPHER MCDONALD DIRECTOR	0.50	0
JUDGE BRIAN MICHAELSON DIRECTOR	0.50	0

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and title of each employee	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation

Total number of other employees paid over $100,000 ... bullet

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation

Return Reference	Explanation
FORM 990-EZ, PART I, LINE 16	EXPENSES LOBBYING 30,000 MISCELLANEOUS 84 MEETINGS & CONFERENCES 14,451 LEGAL & PROFESSIONAL 625 AWARDS 506 TELEPHONE 912 POSTAGE 29 TRAVEL 3,656 TOTAL 50,263
FORM 990-EZ, PART III	1) TO PROVIDE PROGRAMS THAT WILL ACCOMPLISH A BETTER ACQUAINTANCE, UNDERSTANDING AND GREATER HARMONY AMONG THE JUDGES OF IOWA. 2) TO ENCOURAGE A UNITED INTEREST IN THE SOUND ADMINISTRATION OF JUSTICE. 3) TO STUDY, DISCUSS, AND RECOMMEND MATTERS OF LAW AND PROCEDURE THAT WILL IMPROVE, MODERNIZE AND EXPEDIATE THE PROCEDURE AND THE ADMINISTRATION OF JUSTICE. 4)TO RENDER ALL POSSIBLE AID TO THE LEGISLATIVE AND EXECUTIVE BRANCHES OF IOWA, AND TO THE IOWA STATE AND AMERICAN BAR ASSOCIATIONS IN MATTERS PERTAINING TO THE BETTER FUNCTIONING OF COURTS AND ADMINISTRATION OF JUSTICE 5) TO PRESERVE RESPECT FOR THE LAW, CONFIDENCE IN THE COURTS, AND PROMOTE COOPERATION AMONG THE MEMBERS OF THE BAR.

Return Reference

Explanation

FORM 990-EZ, PART I, LINE 16

EXPENSES LOBBYING 30,000 MISCELLANEOUS 84 MEETINGS & CONFERENCES 14,451 LEGAL & PROFESSIONAL 625 AWARDS 506 TELEPHONE 912 POSTAGE 29 TRAVEL 3,656 TOTAL 50,263

FORM 990-EZ, PART III

1) TO PROVIDE PROGRAMS THAT WILL ACCOMPLISH A BETTER ACQUAINTANCE, UNDERSTANDING AND GREATER HARMONY AMONG THE JUDGES OF IOWA. 2) TO ENCOURAGE A UNITED INTEREST IN THE SOUND ADMINISTRATION OF JUSTICE. 3) TO STUDY, DISCUSS, AND RECOMMEND MATTERS OF LAW AND PROCEDURE THAT WILL IMPROVE, MODERNIZE AND EXPEDIATE THE PROCEDURE AND THE ADMINISTRATION OF JUSTICE. 4)TO RENDER ALL POSSIBLE AID TO THE LEGISLATIVE AND EXECUTIVE BRANCHES OF IOWA, AND TO THE IOWA STATE AND AMERICAN BAR ASSOCIATIONS IN MATTERS PERTAINING TO THE BETTER FUNCTIONING OF COURTS AND ADMINISTRATION OF JUSTICE 5) TO PRESERVE RESPECT FOR THE LAW, CONFIDENCE IN THE COURTS, AND PROMOTE COOPERATION AMONG THE MEMBERS OF THE BAR.

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ...............	2
3	Membership dues and assessments ...........................	3	44,539
4	Investment income ...........................	4	220
5a	Gross amount from sale of assets other than inventory .....	5a
b	Less: cost or other basis and sales expenses .......	5b
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b
c	Less: direct expenses from gaming and fundraising events ...	6c
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ..........	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	44,759

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-5,504
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) ............	19	102,340
20	Other changes in net assets or fund balances (explain in Schedule O) ..........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 .......	21	96,836

Sign Here

	Signature of officer	Date

	Type or print name and title

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ...............................................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ...........................................
c	Total lobbying expenditures (add lines 1a and 1b) .......................................................................
d	Other exempt purpose expenditures .........................................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ....................................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) ..........................................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ..........................................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ...........................................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ..............................................................................................................	Yes No

10	Grants and similar amounts paid (list in Schedule O) ............	10
11	Benefits paid to or for members ................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ..............	15
16	Other expenses (describe in Schedule O) ..............	16	50,263
17	Total expenses. Add lines 10 through 16 ..............	17	50,263

4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2012	(b) 2013	(c) 2014	(d) 2015	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

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