ACLU OF MONTANA FOUNDATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
ACLU OF MONTANA FOUNDATION INC (EIN 81-0445339)
Tax period
2019-04-01 to 2020-03-31
Filed
2021-02-01
IRS object ID
202140329349301024
Schema version
2019v5.1
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

FieldValueIRS element (for citing)
Return2021-02-01T11:23:13-06:00ReturnTs
Tax Period End2020-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN810348775PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JUNKERMIERCLARKCAMPANELLASTEVENS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 16237AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59808ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810445339EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACLU OF MONTANA FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlACLUBusinessNameControlTxt
Phone4064438590PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCAITLIN BORGMANNPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4064438590PhoneNum
Signature2021-02-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDREW RIEKER CPAABVPreparerPersonNm
PTINP01372762PTIN
Phone4065494148PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCAITLIN BORGMANNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,314,248GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACLUMONTANA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionOUR MISSION IS TO DEFEND, PRESERVE, AND ADVANCE CIVIL LIBERTIES.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee18TotalEmployeeCnt
Total Volunteers130TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,319,621PYContributionsGrantsAmt
CY Contributions Grants$1,252,061CYContributionsGrantsAmt
PY Program Service Revenue$5,210PYProgramServiceRevenueAmt
CY Program Service Revenue$26,844CYProgramServiceRevenueAmt
PY Investment Income$33,009PYInvestmentIncomeAmt
CY Investment Income$35,343CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,357,840PYTotalRevenueAmt
CY Total Revenue$1,314,248CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$881,151PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$992,223CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$211,978CYTotalFundraisingExpenseAmt
PY Other Expenses$379,091PYOtherExpensesAmt
CY Other Expenses$342,880CYOtherExpensesAmt
PY Total Expenses$1,260,242PYTotalExpensesAmt
CY Total Expenses$1,335,103CYTotalExpensesAmt
PY Revenues Less Expenses$97,598PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$20,855CYRevenuesLessExpensesAmt
Total Assets BOY$2,611,354TotalAssetsBOYAmt
Total Assets EOY$2,617,654TotalAssetsEOYAmt
Total Liabilities BOY$238,285TotalLiabilitiesBOYAmt
Total Liabilities EOY$195,869TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,373,069NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,421,785NetAssetsOrFundBalancesEOYAmt
MissionDEFEND, PRESERVE AND ADVANCE CIVIL LIBERTIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$365,232ExpenseAmt
Revenue$26,844RevenueAmt
DescLEGAL PROGRAM - PROVIDE REPRESENTATION FOR INDIVIDUALS AND ENTITIES ON MATTERS REGARDING CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTS VIOLATIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$280,941ExpenseAmt
DescPUBLIC POLICY - ADVOCATE FOR POLICY REFORM RELATED TO CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$221,630ExpenseAmt
DescCOMMUNICATIONS - EDUCATED AND INFORMED THE PUBLIC ABOUT CIVIL LIBERTIES ISSUES AND THE ACLU OF MONTANA'S WORK, INCLUDING ON CRIMINAL JUSTICE REFORM, RACIAL JUSTICE, AND OTHER RIGHTS, THROUGH PRINT AND ELECTRONIC MEDIA.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$867,803TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee18EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4064438590PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
SHEILA BONNAND
DIRECTOR2.00Yes (X)$0$0$0
TERRY BRADLEY
DIRECTOR2.00Yes (X)$0$0$0
ZEKE CAMPFIELD
DIRECTOR2.00Yes (X)$0$0$0
HEATHER CORSON
DIRECTOR2.00Yes (X)$0$0$0
MARY HERNANDEZ
DIRECTOR2.00Yes (X)$0$0$0
SARAH JANE HOWELL
DIRECTOR2.00Yes (X)$0$0$0
GILBERT KALONDE
DIRECTOR2.00Yes (X)$0$0$0
PAUL MCKEAN
DIRECTOR2.00Yes (X)$0$0$0
NATASCHA QUIMBY
DIRECTOR2.00Yes (X)$0$0$0
LIBBY SMITH
DIRECTOR2.00Yes (X)$0$0$0
MARTHE VANSICKLE
DIRECTOR2.00Yes (X)$0$0$0
ANNA WHITING SORRELL
DIRECTOR2.00Yes (X)$0$0$0
VICKIE CHRISTIE
PRESIDENT2.00$0$0$0Yes (X)
DAVID NIMICK
TREASURER2.00$0$0$0Yes (X)
DAVE STAUFFER
SECRETARY2.00$0$0$0Yes (X)
CAITLIN BORGMANN
EXECUTIVE DIRECTOR40.00$89,451$0$14,485Yes (X)1.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$89,451TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,485TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,252,061AllOtherContributionsAmt
Noncash Contributions$132,596NoncashContributionsAmt
Total Contributions$1,252,061TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescATTORNEY FEESDesc
Business900099BusinessCd
Total Revenue Column$26,844TotalRevenueColumnAmt
Related Or Exempt Func Income$26,844RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$26,844TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,343TotalRevenueColumnAmt
Exclusion$35,343ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,314,248TotalRevenueColumnAmt
Related Or Exempt Func Income$26,844RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$35,343ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$116,009TotalAmt
Program Services$82,353ProgramServicesAmt
Management And General$17,743ManagementAndGeneralAmt
Fundraising$15,913FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$692,688TotalAmt
Program Services$491,732ProgramServicesAmt
Management And General$105,943ManagementAndGeneralAmt
Fundraising$95,013FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$42,118TotalAmt
Program Services$29,899ProgramServicesAmt
Management And General$6,442ManagementAndGeneralAmt
Fundraising$5,777FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$75,436TotalAmt
Program Services$53,551ProgramServicesAmt
Management And General$11,538ManagementAndGeneralAmt
Fundraising$10,347FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$65,972TotalAmt
Program Services$46,833ProgramServicesAmt
Management And General$10,090ManagementAndGeneralAmt
Fundraising$9,049FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$67,657TotalAmt
Program Services$13,382ProgramServicesAmt
Management And General$36,772ManagementAndGeneralAmt
Fundraising$17,503FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$51,195TotalAmt
Program Services$10,137ProgramServicesAmt
Management And General$27,799ManagementAndGeneralAmt
Fundraising$13,259FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,690TotalAmt
Program Services$290ProgramServicesAmt
Management And General$3ManagementAndGeneralAmt
Fundraising$2,397FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,988TotalAmt
Program Services$11,215ProgramServicesAmt
Management And General$899ManagementAndGeneralAmt
Fundraising$4,874FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$63,892TotalAmt
Program Services$43,363ProgramServicesAmt
Management And General$13,715ManagementAndGeneralAmt
Fundraising$6,814FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$49,014TotalAmt
Program Services$31,685ProgramServicesAmt
Management And General$7,740ManagementAndGeneralAmt
Fundraising$9,589FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,735TotalAmt
Program Services$5,719ProgramServicesAmt
Management And General$2,015ManagementAndGeneralAmt
Fundraising$1,001FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,196TotalAmt
Program Services$7,625ProgramServicesAmt
Management And General$1,046ManagementAndGeneralAmt
Fundraising$1,525FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
TELECOMMUNICATIONS$27,483$19,223$5,201$3,059
STAFF DEVELOPMENT$24,837$7,947$5,754$11,136
EQUIPMENT$9,192$6,910$996$1,286
DUES AND SUBSCRIPTIONS$6,108$5,939$96$73

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,893TotalAmt
Management And General$1,530ManagementAndGeneralAmt
Fundraising$3,363FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,335,103TotalAmt
Program Services$867,803ProgramServicesAmt
Management And General$255,322ManagementAndGeneralAmt
Fundraising$211,978FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$195,578BOYAmt
EOY$247,509EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$18,795BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$654,501BOYAmt
EOY$507,836EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$304,265BOYAmt
EOY$190,991EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,840BOYAmt
EOY$12,320EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$155,050LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$107,379LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$49,682BOYAmt
EOY$47,671EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,373,693BOYAmt
EOY$1,607,032EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,295EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,611,354BOYAmt
EOY$2,617,654EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$140,987BOYAmt
EOY$145,045EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$97,298BOYAmt
EOY$50,824EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$238,285BOYAmt
EOY$195,869EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,057,501BOYAmt
EOY$1,805,644EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$315,568BOYAmt
EOY$616,141EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,373,069BOYAmt
EOY$2,421,785EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,611,354BOYAmt
EOY$2,617,654EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$20,855ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$44,077NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$113,648PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$842,757CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,255,786CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,003,913CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,319,621CurrentTaxYearMinus1YearAmt
Current Tax Year$1,269,161CurrentTaxYearAmt
Total$6,691,238TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$842,757CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,255,786CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,003,913CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,319,621CurrentTaxYearMinus1YearAmt
Current Tax Year$1,269,161CurrentTaxYearAmt
Total$6,691,238TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$448,163SubstantialContributorsTotAmt
Public Support Total170$6,243,075PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,949CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,633CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,844CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,371CurrentTaxYearMinus1YearAmt
Current Tax Year$35,343CurrentTaxYearAmt
Total$88,140TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,637CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,641CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,645CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,210CurrentTaxYearMinus1YearAmt
Total$46,133TotalAmt
FieldValueIRS element (for citing)
Total Support$6,825,511TotalSupportAmt
Gross Receipts Rltd Activities$26,844GrossReceiptsRltdActivitiesAmt
Public Support CY1700.91470PublicSupportCY170Pct
Public Support PY1700.91630PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$694FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$4,953FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$5,647FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,329,455FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,335,102FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$208,510FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$52,128FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$143,850CurrentYearMinus3Amt
Current Year Minus2$149,337CurrentYearMinus2Amt
Current Year Minus1$189,344CurrentYearMinus1Amt
Current Year$208,510CurrentYearAmt
Total$691,041TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,036,562LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$28,563CurrentYearMinus3Amt
Current Year Minus2$10,968CurrentYearMinus2Amt
Current Year Minus1$97,913CurrentYearMinus1Amt
Current Year$5,647CurrentYearAmt
Total$143,091TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$35,963CurrentYearMinus3Amt
Current Year Minus2$37,334CurrentYearMinus2Amt
Current Year Minus1$47,336CurrentYearMinus1Amt
Current Year$52,128CurrentYearAmt
Total$172,761TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$259,142GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year$694CurrentYearAmt
Total$694TotalAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$152,050OtherCostOrOtherBasisAmt
Depreciation$104,962DepreciationAmt
Book Value$47,088BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,000OtherCostOrOtherBasisAmt
Depreciation$2,417DepreciationAmt
Book Value$583BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$47,671TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PARTY - ACLU NATIONALDesc
Amt$50,824Amt
FieldValueIRS element (for citing)
Total Liability$50,824TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,736,187TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$44,077NetUnrealizedGainsInvstAmt
Other Revenue$466,016OtherRevenueAmt
Revenue Not Reported$421,939RevenueNotReportedAmt
Revenue Subtotal$1,314,248RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,314,248TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,377,903TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$42,800OtherExpensesIncludedAmt
Expenses Not Reported$42,800ExpensesNotReportedAmt
Expenses Subtotal$1,335,103ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,335,103TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE MONTANA COMMUNITY FOUNDATION, INC. (MCF), A MONTANA NON-PROFIT CORPORATION, HAS ESTABLISHED AN AMERICAN CIVIL LIBERTIES UNION OF MONTANA AND AFFILIATE FUND (THE FUND). THE FUND IS AN INVIOLABLE ENDOWMENT FUND WHEREBY THE PRINCIPAL IS DONATED TO THE MCF FOR THE BENEFIT OF ACLU OF MONTANA. AS INCOME IS EARNED, IT IS DISTRIBUTED TO ACLU OF MONTANA AS UNRESTRICTED REVENUE. NET CAPITAL APPRECIATION IS CONSIDERED AN ADDITION TO PRINCIPAL. THE ASSETS OF THE FUND ARE PROPERTY OF MCF AND ARE THEREFORE NOT REPORTED ON ACLU OF MONTANA'S FINANCIAL STATEMENTS. THE PRINCIPAL BALANCE OF THE FUND AT MARCH 31, 2020 WAS $33,370.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RELATED ENTITY REVENUE RECONCILIATION ADJUSTMENT AFTER AUDITED FINANCIALS ISSUED BEFORE 990 FILED
PART XII, LINE 2D - OTHER ADJUSTMENTS:RELATED ENTITY EXPENSES

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution6ContributionCnt
Noncash Contributions Rpt F990$132,596NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS WILL REVIEW THE FORM 990, WITH THE EXCEPTION OF SCHEDULE B, BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE CONFLICTS AND THE ORGANIZATION DISCUSSES WITH IT'S BOARD MEMBERS AND EMPLOYEES THE IMPORTANCE OF COMPLYING WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE COMMITTEE DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION AND THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF OTHER EMPLOYEES WITH THE APPROVAL OF THE BOARD OF DIRECTORS IN THE BUDGETING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 8DURING THE YEAR ENDED MARCH 31, 2020, THE ORGANIZATION DISCOVERED AN ERROR MADE IN THE PRIOR PERIOD. AS A RESULT OF THE ERROR, ACCOUNTS RECEIVABLE AND NET ASSETS WERE UNDERSTATED BY $113,648 AT MARCH 31, 2019. ACCOUNTS RECEIVABLE AND NET ASSETS HAVE BEEN ADJUSTED AS OF APRIL 1, 2019 TO CORRECT THIS ERROR. THE ERROR IS A RESULT OF THE ORGANIZATION'S ACCOUNTING FOR A GAIN CONTINGENCY FOR THE REIMBURSEMENT OF ATTORNEY FEES. A GAIN CONTINGENCY SHOULD BE RECOGNIZED WHEN IT IS REASONABLY ASSURED AND THE AMOUNT IS ESTIMABLE. FOR THE REIMBURSED ATTORNEY FEES IN QUESTION, THE ORGANIZATION RECEIVED NOTIFICATION THAT COLLECTION WAS REASONABLY ASSURED IN FISCAL YEAR 2019, BUT DID NOT RECOGNIZE THEM AS REVENUE UNTIL COLLECTED IN FISCAL YEAR 2020.
FORM 990, SCHEDULE A, PART II, LINE 5FTHE ORGANIZATION IDENTIFIED AN ERROR IN THE PRIOR YEAR 990 FILINGS WHERE THE UNDERLYING SCHEDULE OF CONTRIBUTOR INFORMATION WAS PREPARED ON THE CASH BASIS AS OPPOSED TO THE ACCRUAL BASIS. THIS HAS BEEN CORRECTED AND UPDATED IN THE CURRENT YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION INC - MONTANABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd
FieldValueIRS element (for citing)
EIN810431527EIN
Primary ActivitiesTO DEFEND, PRESERVE, AND ADVANCE CIVIL LIBERTIESPrimaryActivitiesTxt
Legal Domicile StateMTLegalDomicileStateCd
Exempt Code Section510(C)4ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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