Dsm Mutual Aid

Nonprofit profile at a glance

EIN
852395243
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Des Moines, IA, USA
Phone
5153307472
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$127,078
Expenses
$204,871
Assets
$340,263
Liabilities
$20,000

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • MOLLY FREE (Director)
  • RONALD FREE (Director)
  • PATRICK STALL (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

DSM Mutual Aid (DMMA) provides material and financial assistance to unhoused and housed individuals residing primarily in Polk County, Iowa. Assistance includes the distribution of propane, tents, food, water, household and personal care items, and financial support for bond payments, legal representation and other expenses related to arrest, incarceration and court proceedings. DMMA's activities are guided by principles of mutual aid and community support to address immediate needs and promote stability for individuals facing economic or legal hardship.

What it reported doing in 2024

BAIL FUND - During 2025, DSM Mutual Aid (DMMA) posted $39,600 in bail for five individuals in Polk and Dallas Counties, for a total of $370,000 life-to-date. All bail funds have been returned as of the filing date of this return. However, and for only the second first time in DMMA's history, a $6,000 bond was forfeited when an individual failed to appear at a 2024 court appearance for a bond originally posted in 2023. This forfeiture represents less than 2% of all bonds ever paid by DMMA. Historically, DMMA's primary focus has been posting bail for protesters arrested in Central Iowa - a priority that continues today. In recent years, DMMA has expanded its support to include incarcerated, formerly incarcerated or arrested individuals throughout Central Iowa which are not protest related. This support includes bail, commissary funds, legal and court fees, probation and fine payments, vehicle impoundment fees, and other expenses related to arrest, incarceration and court proceedings. Persons Benefited (Unduplicated Count) = 10

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 88
  • Accountability: 73
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: $50.03 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.2%; rating input score 99; 59th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -61.2%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: -16% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 23.9% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.8% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $194K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.