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I have a friend who has asked me whether she can transplant iris this time of year? I am a novice myself, and haven't any Iris so I thought I would try here. Location for her is northwest Nebraska (I'm IL). She is worried that she didn't thin them at the proper time last year that now they will not do well this year and she could possibly lose them. Any advice would be appreciated. Thanks!

Is Nebraska further into Spring than we are? If so, then I would say yes. They are very hardy, and can take just about anything.

What kind of iris are they? Siberians? Bearded? Spurias?
As Quietly Awesome noted iris are tough plants. I have seen them go many, many years without division without killing them (even Bearded aka German Iris). I don't think your friend is in much danger of losing them unless they were in really sad shape.
In the Midwest bearded iris are usually divided after they finish flowering. Siberians can be divided after growth starts in the spring but before the foliage is more than about 3" tall or you can wait until early September and do it then.

I too have found irises to be tough plants! I have some extras (volunteers) that I dug up nearly a year ago and left in a bucket (with no hole) and very little dirt - I come across them every so often and the buggers are still growing even after the bucket has drowned them many times over (yes, I am a TERRIBLE gardener when it comes to plants I don't know where to place - I haven't figured out where I want these but where they were was not working - and yes they WILL go in the ground very shortly here).

Just try to treat them better than I do and all should be well.

I am in agreement with the others that is pretty impossible to do any great damage to iris. I have split them in the heat of July and they have done fabulously. I wish you luck!

just remember they may take a few years to bloom if she moves them now :

I'm in SC and a lady in Utah sent me 2 heirloom Iris fans in March that she had dug, cut back, and shipped. They have bloomed for me already this Spring, although the folage hasn't grown much!! I'm amazed at how well an Iris adapts to new habitats.

I wouldn't move them until late July, myself.