Iowa Lawyers Assistance Program

Nonprofit profile at a glance

EIN
421376345
IRS 990-EZ coverage
2011–2025
Forms available
Form 990-EZ 2025
Location
Sioux City, IA, USA
Phone
5152773817
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$121,405
Expenses
$120,784
Assets
$101,210
Liabilities
$911

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • STEPHEN BELAY (President)
  • AMBER HEGARTY (Vice President)

People named in this filing

  • STEPHEN BELAY (President)
  • AMBER HEGARTY (Vice President)
  • DAN MOORE (Treasurer)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Iowa lawyers assistance program (ilap) is a private, non-profit, organization dedicated to helping Iowa's judges, attorneys, and law students obtain treatment for substance abuse, chemical dependency, addiction, and mental health issues. Ilap offers this service on a free and confidential basis.

What it reported doing in 2025

Providing intervention evaluations, offering doctor referrals, alcohol, drug dependency, and menal health treatment center referrals. The program also provides follow-up educational programs for lawyers throughout the state of Iowa.in 2025, the organization provided services for approximately 70 lawyers, however, the services are available to all of the members of the Iowa state bar association, which includes over 7500 members.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

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

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 99
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.5%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 82.7%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 24.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 99.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $121K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.