AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA (EIN 42-1002093)
- Tax period
- 2022-04-01 to 2023-03-31
- Filed
- 2024-02-07
- IRS object ID
- 202400389349301835
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-07T14:56:08-06:00 | ReturnTs |
| Tax Period End | 2023-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 3RD AVENUE SE SUITE 300 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421002093 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN CIVIL LIBERTIES UNION | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION OF IOWA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 5152433988 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 5TH AVE 808 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50309 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK STRINGER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5152433988 | PhoneNum |
| Signature | 2024-02-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARK | PersonFirstNm |
| Person Last | STRINGER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID LITTLE | PreparerPersonNm |
| PTIN | P01480921 | PTIN |
| Phone | 3193632697 | PhoneNum |
| Preparation | 2024-02-06 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK STRINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 5TH AVE 808 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,526,067 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACLU-IA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | TO PROTECT THE BASIC FREEDOMS AND LIBERTIES OF EVERYONE IN IOWA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 4335 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,383,865 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,512,779 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $18,880 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,694 | CYInvestmentIncomeAmt |
| PY Other Revenue | $601 | PYOtherRevenueAmt |
| CY Other Revenue | $1,574 | CYOtherRevenueAmt |
| PY Total Revenue | $1,403,346 | PYTotalRevenueAmt |
| CY Total Revenue | $1,523,047 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,145,885 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,142,478 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $246,022 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $309,667 | PYOtherExpensesAmt |
| CY Other Expenses | $379,551 | CYOtherExpensesAmt |
| PY Total Expenses | $1,455,552 | PYTotalExpensesAmt |
| CY Total Expenses | $1,522,029 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$52,206 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,018 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,598,317 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,077,882 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $314,235 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $837,255 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,284,082 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,240,627 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE FOUNDATION WORKS TO DEFEND AND PROMOTE THE CONSTITUTION OF THE UNITED STATES, FOCUSING ESPECIALLY ON THE FIRST, FOURTH, FIFTH, SIXTH, EIGHTH, AND 14TH AMENDMENTS. THE FOUNDATION ALSO WORKS TO DEFEND AND PROMOTE THE CONSTITUTION OF THE STATE OF IOWA. IT ACCOMPLISHES THESE OBJECTIVES THROUGH LITIGATION AND LEGAL ADVOCACY AS WELL AS THROUGH PUBLIC EDUCATION AND OUTREACH ALL DONE TO SECURE AND ADVANCE THE CIVIL LIBERTIES VALUES WHICH ARE REFLECTED IN THOSE AND OTHER AMENDMENTS AND PROVISIONS OF THE CONSTITUTION | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $424,350 | ExpenseAmt |
| Desc | LEGAL PROGRAM SERVICES: (1) WON YEARS-LONG STATE CIVIL RIGHTS AND CONSTITUTIONAL CHALLENGE TO STATE LAW AND REGULATION AUTHORIZING DISCRIMINATION AGAINST TRANSGENDER IOWANS IN MEDICAID, RESULTING IN DISTRICT COURT ORDER REQUIRING STATE TO STRIKE DISCRIMINATORY REGULATION AND NO LONGER ENFORCE IT TO DENY COVERAGE OF MEDICALLY NECESSARY GENDER AFFIRMING CARE, INCLUDING PREVAILING ON APPEAL THROUGH THE IOWA SUPREME COURT'S DISMISSAL OF THE STATE'S APPEAL. (2) HISTORIC WIN ON APPEAL UPHOLDING JURY VERDICT IN FIRST TRANSGENDER EMPLOYMENT DISCRIMINATION CASE BROUGHT UNDER STATE CIVIL RIGHTS STATUTE ON BEHALF OF FORMER STATE EMPLOYEE WHO WAS DISCRIMINATED AGAINST ON THE BASIS OF GENDER IDENTITY. (3) WON DECLARATORY RELIEF IN DISABILITY RIGHTS LAWSUIT, CONSTRUING STATE LAW SO AS TO ALLOW SCHOOLS TO PROVIDE REASONABLE ACCOMMODATIONS TO CHILDREN WITH HEALTH CONDITIONS AND DISABILITIES REQUIRING MASKS IN ORDER TO ATTEND SCHOOL SAFELY, AND CONTINUED LITIGATION IN ONGOING STATE'S APPEAL OF THE DISTRICT COURT WIN. (4) BLOCKED THE STATE OFFICIALS' ATTEMPT TO REVIVE AND ENFORCE A FOUR YEARS-OLD 6 WEEK ABORTION BAN AT THE DISTRICT COURT LEVEL. THE BAN WOULD PROHIBIT 98 PERCENT OF ABORTIONS PERFORMED IN IOWA. WE ALSO CONTINUED LITIGATION IN STATE'S APPEAL OF THE DISTRICT COURT WIN. (5) CONTINUED TO LITIGATE STATE LEGAL CHALLENGE ON BEHALF OF NUMEROUS IOWA JOURNALISTS AND MEDIA GROUPS CHALLENGING IOWA GOVERNOR'S FAILURE TO PROVIDE TIMELY ACCESS TO PUBLIC RECORDS FOR UP TO 18 MONTHS, WINNING STATE'S MOTION TO DISMISS, AND CONTINUED LITIGATION IN STATE'S INTERLOCUTORY APPEAL OF THE DISTRICT COURT'S DENIAL OF ITS MOTION TO DISMISS. (6) PARTIAL WIN IN INTERLOCUTORY APPEAL IN OUR LEGAL CHALLENGE TO SEEKING RELEASE OF POLICE BODYCAM AND DASHCAM VIDEO FOLLOWING SHOOTING OF UNARMED CIVILIAN UNDER STATE OPEN RECORDS LAW, AND SUCCESSFUL SETTLEMENT REQUIRING RELEASE OF REMAINING DISPUTED RECORDS. (7) CONTINUED LITIGATING NUMEROUS IOWA "AG GAG" LAWS THAT CRIMINALIZE PROTECTED SPEECH BY UNDERCOVER JOURNALISTS AND INVESTIGATORS TO GAIN ACCESS OR EMPLOYMENT AT AGRICULTURAL FACILITIES, INCLUDING ONGOING STATE'S APPEAL OF THE DISTRICT COURT WIN. (8) CONCLUDED CHALLENGE WHICH HAD SOUGHT TO BLOCK IOWA LAW IMPOSING MINIMUM TWENTY-FOUR HOUR WAITING PERIOD. LITIGATION SUCCESSFULLY BLOCKED ENFORCEMENT OF THE WAITING PERIOD FOR OVER TWO YEARS PRIOR TO REVERSAL OF STATE CONSTITUTIONAL PRECEDENT BY STATE SUPREME COURT. (9) FILED AMICUS BRIEF ON BEHALF OF IOWA PRISONERS IN THEIR FREE SPEECH CASE IN IOWA SUPREME COURT, WHICH WAS FOLLOWED BY STATE DROPPING THEIR APPEAL OF THE PRISONERS' PROCEDURAL WIN AT THE DISTRICT COURT. (10) FILED AMICUS BRIEF ON BEHALF OF IOWA SCHOOL DISTRICT IN FEDERAL CASE FILED BY AN ANTI-TRANSGENDER RIGHTS GROUP CHALLENGING THE SCHOOL'S POLICY OF COMPLYING WITH STATE AND FEDERAL CIVIL RIGHTS PROTECTIONS FOR TRANSGENDER STUDENTS. (11) FILED AMICUS BRIEF IN THE EIGHTH CIRCUIT, ALONG WITH OTHER CIVIL RIGHTS GROUPS, SEEKING TO ENSURE THAT ALL STUDENTS WITH DISABILITIES ARE PROVIDED WITH A FREE APPROPRIATE PUBLIC EDUCATION IN IOWA UNDER THE FEDERAL INDIVIDUALS WITH DISABILITIES EDUCATION ACT. THE SUIT ALLEGES THE SCHOOL DENIED THE STUDENT WITH DISABILITIES FROM CONTINUING THEIR ACADEMIC AND SPECIAL EDUCATION; INSTEAD, IT ONLY ASSISTED WITH LIMITED VOCATIONAL EDUCATION AND ASSISTANCE, AND SHORTENING HIS SCHOOL DAY, DESPITE IOWA LAW ENTITLING HIM TO ADDITIONAL SERVICES UNTIL AGE 21. (12) SUCCESSFUL ADVOCACY TO PREVENT IOWA SCHOOL DISTRICT FROM CAVING TO OUT OF STATE BOOK-BAN GROUP SEEKING TO FORCE IT TO DROP AN ELECTIVE READING COURTESY ALLOWING STUDENTS TO SELF-SELECT AGE NOVELS FOCUSING ON A SOCIAL JUSTICE THEME OF THE STUDENTS' CHOOSING. (13) FILED A POST-CONVICTION-RELIEF CASE ON BEHALF OF AN IOWA PRISONER CHALLENGING UNRELIABLE PRISON METHODS OF DRUG TESTING LEGAL MAIL, AS WELL AS THE ALARMINGLY LOW SOME EVIDENCE BURDEN OF PROOF REQUIRED TO CONVICT AN INMATE OF A DISCIPLINARY VIOLATION RESULTING IN LOSS OF EARNED TIME--EXTENDING THEIR TERM OF INCARCERATION AND CAUSING A LOSS OF ACCESS TO CERTAIN REHABILITATIVE PROGRAMMING. (14) DEVELOPED KNOW YOUR RIGHTS MATERIALS FOR PEOPLE WHO ARE IMPROPERLY BLOCKED OR CENSORED BY PUBLIC OFFICIALS ON SOCIAL MEDIA. (15) SUCCESSFUL FREE SPEECH LEGAL ADVOCACY TO REMOVE FOUR ADDITIONAL IOWA LOCAL ORDINANCES CRIMINALIZING BEGGING BY PEOPLE EXPERIENCING HOMELESSNESS, BUILDING ON SUCCESSFUL PAST EFFORTS TO REPEAL THREE SUCH ORDINANCES. (16) SUCCESSFUL FREE SPEECH AND EQUAL PROTECTION LEGAL ADVOCACY TO REMOVE AN IOWA LOCAL ORDINANCE CRIMINALIZING THE FEMALE IMPERSONATION WHICH OFFICIALS HAD SOUGHT TO USE TO PREVENT A DRAG PERFORMANCE. (17) PRESENTED NUMEROUS CONTINUING LEGAL EDUCATION PROGRAMS TO ATTORNEYS, JUDGES, AND ADMINISTRATIVE LAW JUDGES REGARDING TRANSGENDER RIGHTS, REPRODUCTIVE RIGHTS, FREE SPEECH IN DEFAMATION, LIBEL, AND UNEMPLOYMENT INSURANCE CASES AND REVIEW OF PRECEDING U.S. SUPREME COURT TERM. (18) RESOLVED NUMEROUS VIOLATIONS TO CIVIL RIGHTS AND LIBERTIES WITHOUT NEED FOR LITIGATION THROUGH DEMAND LETTERS AND OTHER ADVOCACY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $255,536 | ExpenseAmt |
| Desc | LEGISLATIVE AND POLICY PROGRAM SERVICES: (1) LED SUCCESSFUL PUBLIC INFORMATION CAMPAIGN TO PERSUADE LOCAL GOVERNMENT FROM USING ARPA FUNDS TO BUILD A NEW AND EXPANDED JUVENILE DETENTION CENTER. (2) CONTINUED OUR FULL-TIME PRESENCE AT THE IOWA STATE LEGISLATURE, PROVIDING ADVICE ON AND ADVOCATING FOR PRO-CIVIL LIBERTIES LEGISLATION, WITH AN EMPHASIS ON FIXING RACIAL DISPARITIES IN HOUSING LAW. (3) ESTABLISHED THE ACLU AS THE PREMIER LAW OFFICE IN THE STATE AMONG NEW LEGISLATORS WHO WERE ELECTED AFTER REDISTRICTING. (4) ADVOCATED FOR THE FIRST AMENDMENT BY SUPPORTING AN ANTI-SLAPP (STRATEGIC LAWSUIT AGAINST PUBLIC PARTICIPATION) BILL. (5) ADVOCATED FOR LGBT RIGHTS BY OPPOSING NUMEROUS BILLS AND AMENDMENTS THAT WOULD TAKE AWAY RIGHTS FROM AND ALLOW DISCRIMINATION AGAINST LGBT IOWANS. (6) ADVOCATED FOR LEASE TERMINATION FOR SURVIVORS OF DOMESTIC VIOLENCE. (7) ADVOCATED FOR CHANGE IN LAW TO EXPAND IOWA'S OPEN RECORDS LAW; ADVANCED THROUGH COMMITTEES IN BOTH THE IOWA HOUSE OF REPRESENTATIVES AND THE IOWA SENATE. (8) ADVOCATED FOR RACIAL JUSTICE REFORM THROUGH CONTINUING TO MANAGE THE BIPARTISAN EFFORT TO EXPUNGE UNPROVED EVICTION ALLEGATIONS, AND ALLOW FOR SOME COMPLETED EVICTIONS TO BE EXPUNGED, AN ISSUE WITH A SIGNIFICANTLY DISPARATE IMPACT ON AFRICAN-AMERICAN WOMEN. THE BILL PASSED 95-0 THROUGH THE IOWA HOUSE OF REPRESENTATIVES AND IS CONSIDERED ALIVE FOR THE NEXT LEGISLATIVE SESSION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $395,332 | ExpenseAmt |
| Desc | PUBLIC EDUCATION PROGRAM SERVICES: (1) HELD OR ATTENDED 78 IN-PERSON OR VIRTUAL SESSIONS STATEWIDE, WITH MORE THAN 1,000 ATTENDEES BEING TRAINED IN ADVOCACY METHODS AND ABOUT THE ACLU OF IOWA. (2) CREATED THE REPRODUCTIVE RIGHTS ACTION TEAM, TO EDUCATE IOWANS ABOUT THE STATUS OF REPRODUCTIVE FREEDOM IN LIGHT OF CHANGES IN STATE AND FEDERAL LAW. (3) DEVELOPED AND EXECUTED CUTTING-EDGE ELECTRONIC/TEXT COMMUNICATIONS SYSTEM FOR IMMEDIATE AND INTERACTIVE CONTACT WITH PEOPLE. (4) DEVELOPED AND EXECUTED OUR PLAN TO CREATE THE PREMIER CIVIL LIBERTIES FIELD ORGANIZATION IN THE STATE; INCREASED OUR VOLUNTEER BASE TO 2150% WHAT IT WAS WHEN WE BEGAN AS A RESULT, HITTING ALMOST 50% OF OUR TARGET MONTHS AHEAD OF SCHEDULE. (5) LED MULTI-DISTRICT PROGRAMMING TO REFORM POLICE PRESENCE IN ELEMENTARY SCHOOLS; CREATED THE POLICE-FREE SCHOOLS TOOLKIT FOR THE PUBLIC TO USE STATEWIDE IN THEIR OWN ADVOCACY AS A RESULT. (6) RECRUITED ACLU VOLUNTEER LEADERSHIP IN EVERY IOWA HOUSE AND IOWA SENATE LEGISLATIVE DISTRICT, FOR THE FIRST TIME IN THE AFFILIATE'S HISTORY. (7) EXPANDED OUR REGULAR SEMINARS AND WEBINARS TO INCLUDE CREATING LOCAL LEADER TEAMS. (8) PRESENTED INFORMATION TO COMMUNITY MEMBERS AND ORGANIZATIONS ACROSS THE STATE ON A VARIETY OF CIVIL LIBERTIES ISSUES, INCLUDING, BUT NOT LIMITED TO VOTING RIGHTS KNOW YOUR RIGHTS (KYR) PRESENTATIONS, IMMIGRANTS' RIGHTS KYR PRESENTATIONS, STUDENTS RIGHTS AND RACIAL JUSTICE PRESENTATIONS. (9) PRESENTED VIRTUALLY AND IN PERSON AT RURAL KNOW YOUR RIGHTS SEMINARS. (10) RESPONDED TO MEDIA INQUIRIES, HELD PRESS CONFERENCES AND CRAFTED MEDIA STATEMENTS ON OUR EFFORTS AND ON MATTERS REGARDING CIVIL LIBERTIES AND CIVIL RIGHTS. (11) UPDATED AND PRINTED BROCHURES REGARDING CIVIL LIBERTIES WITH TOPICS SUCH AS TRANSGENDER RIGHTS, VOTING RIGHTS (IN ENGLISH AND SPANISH), AND RIGHTS WHEN INTERACTING WITH POLICE (IN ENGLISH AND SPANISH). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,075,218 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK STRINGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5152433988 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 5TH AVE 808 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50309 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MUNSTERMAN STEFANIE | ||||||||
| PRESIDENT | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PETERSON CAITLIN | ||||||||
| FINANCIAL SECRETARY | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BALDE UMARU | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CALZADA RAMON | ||||||||
| TRUSTEE (LEFT JANUARY 2023) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHIARAMONTE NIA | ||||||||
| TRUSTEE (LEFT JULY 2022) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EBOH COLLINS | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GARST JENNIFER | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GILLER ANDY | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KNOCK JANET | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAIN ERIN | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LANTZ MARILYN | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MANNETTER HEIDI | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARCU RUXANDRA | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RAYFORD IKE | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REYES SONIA | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RIVERA KEVIN | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SALOWITZ DEBRA | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCHMIDT TODD | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VONG REIFF LENG | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WALKER DAVID | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WIGGINS WALLAS | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILSON JONATHAN | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STRINGER MARK | ||||||||
| EXECUTIVE DIRECTOR | 35.20 | 4.80 | Yes (X) | $110,518 | $15,071 | $21,595 | ||
| AUSTEN RITA BETTIS | ||||||||
| LEGAL DIRECTOR | 40.00 | 0.00 | $126,356 | $0 | $7,926 | Yes (X) | ||
| MCROBERTS PETER | ||||||||
| POLICY DIRECTOR | 31.20 | 8.80 | $79,534 | $22,432 | $15,198 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $316,408 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $37,503 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $44,719 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $486,613 | RelatedOrganizationsAmt |
| All Other Contributions | $1,026,166 | AllOtherContributionsAmt |
| Total Contributions | $1,512,779 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,714 | TotalRevenueColumnAmt |
| Exclusion | $11,714 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,020 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$3,020 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,020 | TotalRevenueColumnAmt |
| Exclusion | -$3,020 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC. INCOME | Desc |
| Business | 900001 | BusinessCd |
| Total Revenue Column | $1,574 | TotalRevenueColumnAmt |
| Exclusion | $1,574 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,574 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,523,047 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,268 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,064 | TotalAmt |
| Program Services | $13,206 | ProgramServicesAmt |
| Management And General | $92,445 | ManagementAndGeneralAmt |
| Fundraising | $26,413 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $829,422 | TotalAmt |
| Program Services | $618,081 | ProgramServicesAmt |
| Management And General | $63,273 | ManagementAndGeneralAmt |
| Fundraising | $148,068 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,312 | TotalAmt |
| Program Services | $25,340 | ProgramServicesAmt |
| Management And General | $3,228 | ManagementAndGeneralAmt |
| Fundraising | $7,744 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,024 | TotalAmt |
| Program Services | $61,831 | ProgramServicesAmt |
| Management And General | $4,128 | ManagementAndGeneralAmt |
| Fundraising | $8,065 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,656 | TotalAmt |
| Program Services | $46,964 | ProgramServicesAmt |
| Management And General | $11,006 | ManagementAndGeneralAmt |
| Fundraising | $12,686 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,804 | TotalAmt |
| Program Services | $18,804 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,406 | TotalAmt |
| Management And General | $6,406 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,807 | TotalAmt |
| Program Services | $170,430 | ProgramServicesAmt |
| Management And General | $3,813 | ManagementAndGeneralAmt |
| Fundraising | $8,564 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,293 | TotalAmt |
| Program Services | $23,661 | ProgramServicesAmt |
| Management And General | $2,208 | ManagementAndGeneralAmt |
| Fundraising | $16,424 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,450 | TotalAmt |
| Program Services | $6,003 | ProgramServicesAmt |
| Management And General | $1,027 | ManagementAndGeneralAmt |
| Fundraising | $1,420 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,670 | TotalAmt |
| Program Services | $45,298 | ProgramServicesAmt |
| Management And General | $10,354 | ManagementAndGeneralAmt |
| Fundraising | $12,018 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,035 | TotalAmt |
| Program Services | $7,113 | ProgramServicesAmt |
| Fundraising | $922 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,596 | TotalAmt |
| Program Services | $8,040 | ProgramServicesAmt |
| Management And General | $257 | ManagementAndGeneralAmt |
| Fundraising | $299 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,769 | TotalAmt |
| Program Services | $5,200 | ProgramServicesAmt |
| Management And General | $1,189 | ManagementAndGeneralAmt |
| Fundraising | $1,380 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,263 | TotalAmt |
| Program Services | $3,523 | ProgramServicesAmt |
| Management And General | $805 | ManagementAndGeneralAmt |
| Fundraising | $935 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISC. EXPENSES | $21,619 | $20,136 | $534 | $949 |
| RECRUITMENT | $1,078 | $1,078 | ||
| STATE TRUSTEE EXPENSES | $761 | $510 | $116 | $135 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,522,029 | TotalAmt |
| Program Services | $1,075,218 | ProgramServicesAmt |
| Management And General | $200,789 | ManagementAndGeneralAmt |
| Fundraising | $246,022 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,444 | BOYAmt |
| EOY | $9,249 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $896,873 | BOYAmt |
| EOY | $1,244,281 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,079 | BOYAmt |
| EOY | $117,873 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,338 | BOYAmt |
| EOY | $15,632 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $67,867 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $52,145 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,753 | BOYAmt |
| EOY | $15,722 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,215 | BOYAmt |
| EOY | $14,823 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $626,953 | BOYAmt |
| EOY | $595,060 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $766,662 | BOYAmt |
| EOY | $1,065,242 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,598,317 | BOYAmt |
| EOY | $3,077,882 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,172 | BOYAmt |
| EOY | $186,617 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,063 | BOYAmt |
| EOY | $247,030 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $403,608 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,235 | BOYAmt |
| EOY | $837,255 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,402,930 | BOYAmt |
| EOY | $1,378,230 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $881,152 | BOYAmt |
| EOY | $862,397 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,284,082 | BOYAmt |
| EOY | $2,240,627 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,598,317 | BOYAmt |
| EOY | $3,077,882 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,018 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $60,534 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$105,007 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,081,245 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $871,967 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,466,036 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,383,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,512,779 | CurrentTaxYearAmt |
| Total | $6,315,892 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,081,245 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $871,967 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,466,036 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,383,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,512,779 | CurrentTaxYearAmt |
| Total | $6,315,892 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,629,927 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,685,965 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,416 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,110 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,322 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,714 | CurrentTaxYearAmt |
| Total | $53,190 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $11,169 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $821 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $601 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,576 | CurrentTaxYearAmt |
| Total | $14,167 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,383,249 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $53,142 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.57740 | PublicSupportCY170Pct |
| Public Support PY170 | 0.52160 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,943 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $66,534 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $70,477 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,009,031 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,079,508 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $182,951 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $45,738 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $135,029 | CurrentYearMinus3Amt |
| Current Year Minus2 | $132,434 | CurrentYearMinus2Amt |
| Current Year Minus1 | $176,270 | CurrentYearMinus1Amt |
| Current Year | $182,951 | CurrentYearAmt |
| Total | $626,684 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $940,026 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $23,836 | CurrentYearMinus3Amt |
| Current Year Minus2 | $69,648 | CurrentYearMinus2Amt |
| Current Year Minus1 | $78,728 | CurrentYearMinus1Amt |
| Current Year | $70,477 | CurrentYearAmt |
| Total | $242,689 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $33,757 | CurrentYearMinus3Amt |
| Current Year Minus2 | $33,109 | CurrentYearMinus2Amt |
| Current Year Minus1 | $44,068 | CurrentYearMinus1Amt |
| Current Year | $45,738 | CurrentYearAmt |
| Total | $156,672 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $235,008 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $23,836 | CurrentYearMinus3Amt |
| Current Year Minus2 | $22,292 | CurrentYearMinus2Amt |
| Current Year Minus1 | $26,845 | CurrentYearMinus1Amt |
| Current Year | $3,943 | CurrentYearAmt |
| Total | $76,916 | TotalAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-B, LINE 4A: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION DID NOT ENGAGE IN DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES ON BEHALF OF OR IN OPPOSITION TO CANDIDATES FOR PUBLIC OFFICE. | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,014 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,014 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,853 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,131 | DepreciationAmt |
| Book Value | $15,722 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,722 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMON INVESTMENT TRUST | Desc |
| Book Value | $595,060 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $595,060 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INTEREST IN PERPETUAL TRUST | $661,655 |
| RIGHT OF USE ASSET, NET - FINANCING | $397,241 |
| RIGHT OF USE ASSET, NET - OPERATING | $6,346 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,065,242 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITY - OPERATING | $397,241 |
| LEASE LIABILITY - FINANCING | $6,367 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $403,608 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,478,574 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $60,534 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$105,007 | OtherRevenueAmt |
| Revenue Not Reported | -$44,473 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,523,047 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,523,047 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,522,029 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,522,029 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,522,029 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ACLU FOUNDATION OF IOWA IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISION OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. MANAGEMENT ASSESSES THE ORGANIZATION'S INCOME TAX STATUS BASED UPON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR UNCERTAIN TAX POSITIONS AND HAD NO UNCERTAIN TAX POSITIONS THAT ARE REQUIRED TO BE RECORDED AS OF MARCH 31, 2023 OR 2022. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN BENEFICIAL INTEREST -105,007. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE DUTIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE ALL THE DUTIES OF THE BOARD OF TRUSTEES FOR THE INTERVALS BETWEEN THE REGULAR MEETINGS OF THE BOARD WHEN THE BOARD AS A WHOLE CANNOT MEET IN A TIMELY MANNER, SUBJECT TO INSTRUCTIONS AND/OR LIMITATIONS AS MAY BE IMPOSED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990, INCLUDING ALL REQUIRED SUPPORTING SCHEDULES, IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE FINANCE COMMITTEE. THE RETURN IS THEN REVIEWED IN A JOINT MEETING OF THE MEMBERS OF THE FINANCE COMMITTEE WITH THE INDEPENDENT ACCOUNTING FIRM AND EXECUTIVE DIRECTOR. A COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES IS EMAILED TO ALL THE VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY APPLIES TO ALL STAFF DIRECTORS, BOARD OF DIRECTORS, BOARD OF TRUSTEES AND COMMITTEE MEMBERS. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD PRESIDENT AND THE GENERAL COUNCIL OF THE ACLU OF IOWA. THE POLICY REQUIRES THAT ANY POTENTIAL CONFLICT BE REPORTED AS SOON AS THE POSSIBILITY OF SUCH CONFLICT BECOMES APPARENT. IF A CONFLICT WERE TO ARISE THE CONFLICTED PARTY WOULD RECUSE THEMSELVES FROM ANY DELIBERATION OR VOTE ON THE MATTER IN CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ACLU OF IOWA BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE DETERMINES SALARY CHANGES FOR THE EXECUTIVE DIRECTOR DURING THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION. IT HAS BEEN THE PRACTICE TO HAVE COMPARABLE SURVEY SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL EVALUATION PROCESS. CONTEMPORANEOUS NOTES AND MINUTES OF THESE PROCEEDINGS HAVE BEEN KEPT AND MAINTAINED IN OUR FILES. THIS PROCESS WAS LAST COMPLETED IN 2023. FOR OTHER KEY EMPLOYEES, AS PART OF PREPARING THE ANNUAL BUDGET, THE EXECUTIVE DIRECTOR AND ACCOUNTING/HR MANAGER RESEARCH THE UNADJUSTED CONSUMER PRICE INDEX (CPI) CHANGE TO DETERMINE THE PERCENTAGE CHANGE FROM DECEMBER TO NOVEMBER, A 12-MONTH PERIOD. BASE PAY FOR ALL STAFF POSITIONS REPORTING TO THE EXECUTIVE DIRECTOR SHALL BE WITHIN THE PREVAILING WAGE AND COMPENSATION RANGES FOR LIKE POSITIONS IN THE REGION AND THE ANNUAL ACLU AFFILIATE SALARY SURVEY. A STUDY OF PREVAILING WAGE RANGES IS CONDUCTED AT LEAST BI-ANNUALLY. THE EXECUTIVE DIRECTOR APPLIES MERIT INCREASES BASED ON REGULARLY SCHEDULED CHECK-IN MEETINGS WITH EACH STAFF, BUT NOT EXCEEDING THE ESTABLISHED RANGE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST WITHIN FIVE BUSINESS DAYS. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 99,953. MANAGEMENT AND GENERAL EXPENSES 3,813. FUNDRAISING EXPENSES 8,564. TOTAL EXPENSES 112,330. "H" ELECTION GRANT EXPENSE: PROGRAM SERVICE EXPENSES 70,477. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,477. |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST -105,007. |
| PART XLL LINE 2C | NO CHANGES FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| AMERICAN CIVIL LIBERTIES UNION INC | |||||||||||
| 125 BROAD ST 18TH FLR | NEW YORK | NY | 10004 | 133871360 | PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES | DC | 501(C)(4) | N/A | 0 | ||
| AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC | |||||||||||
| 125 BROAD ST 18TH FLR | NEW YORK | NY | 10004 | 136213516 | PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES | NY | 501(C)(3) | 0 | LINE 7 | AMERICAN CIVIL LIBERTIES UNION INC | |
| AMERICAN CIVIL LIBERTIES UNION OF IOWA | |||||||||||
| 505 5TH AVE STE 808 | DES MOINES | IA | 50309 | 420892616 | PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES | IA | 501(C)(4) | N/A | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | Yes (1) | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC | ||
| C | $486,613 | COST |
| AMERICAN CIVIL LIBERTIES UNION OF IOWA | ||
| P | $70,477 | COST |
| AMERICAN CIVIL LIBERTIES UNION OF IOWA | ||
| O | $130,685 | COST |
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