Linn County Advocate Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Linn County Advocate, Inc., provides quality legal representation for indigent clients in criminal and juvenile cases at the state court level in Linn, Johnson, Benton, and Jones Counties in the state of Iowa.
- Income
- $1.6 million
- Spending
- $1.6 million
- Spent on programs
- 95%
- Reserves
- 6.3 months of spending
- Largest source of income
- fees for its services, 85%
- Employees
- 0
- Volunteers
- 0
- Highest pay
- $158,953, managing attorney, executi
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100.
Reserves
28 of 35Spendable reserves would cover 6.3 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
15 of 1595% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 60 out of 100.
Independent board
25 of 256 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $1.5 million spent. Attorneys at the Linn County Advocate provided quality representation for hundreds of indigent clients in criminal and juvenile cases at the state court level in Linn, Johnson, Jones, and Benton Counties in the state of Iowa. Legal services were provided at no upfront cost to clients allowing them to be represented by competent counsel, preservation of constitutionally protected rights in criminal proceedings, and the ability to access discovery and investigative services as part of that representation. Services resulted in numerous acquittals, dismissals, reduced charges, and negotiated sentences for criminal defendants. In juvenile court proceedings attorneys provided representation for children and parents in Child in Need of Assistance cases, delinquency matters, and juveniles in mental health and substance abuse commitment proceedings. These services resulted in family preservation, family reunification, less restrictive placements, child protection, trial advocacy, accessibility to a variety of court ordered and funded services, as well as long term permanency outcomes in the best interests of the children involved.
- Effective July of 2023 Linn County Advocate started to provide supportive services through the utilization of social work case managers to assist criminal defendants in identifying and accessing resources including but not limited to housing, employment, mental health, and sobriety in an effort to reduce recidivism and maintain stability in a community setting.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2014 for not filing returns for three years. The IRS now lists it as tax-exempt again.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1993.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.