ACLU FOUNDATION OF MASSACHUSETTS INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
ACLU FOUNDATION OF MASSACHUSETTS INC (EIN 47-3686152)
Tax period
2020-04-01 to 2021-03-31
Filed
2021-12-15
IRS object ID
202143499349300704
Schema version
2020v4.1
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)
Return2021-12-15T08:44:34-05:00ReturnTs
Tax Period End2021-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Melissa Gilroy CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180 Greenacre RdAddressLine1Txt
CityWestwoodCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02090ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN473686152EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACLU Foundation of Massachusetts IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlACLUBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1211 Congress Street STE 301AddressLine1Txt
CityBostonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCarol RosePersonNm
Person TitleExecutive DirecPersonTitleTxt
Phone6174823170PhoneNum
Signature2021-11-15SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCarolPersonFirstNm
Person LastRosePersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMelissa GilroyPreparerPersonNm
PTINP01069703PTIN
Phone7816964019PhoneNum
Preparation2021-12-15PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$7,477,696GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionACLU Foundation of MA was established to defend freedoms guaranteed in the constitution and bill of rights through public education and litigation.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee56TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,601,920PYContributionsGrantsAmt
CY Contributions Grants$7,082,633CYContributionsGrantsAmt
PY Program Service Revenue$83,654PYProgramServiceRevenueAmt
CY Program Service Revenue$31,803CYProgramServiceRevenueAmt
PY Investment Income$913,307PYInvestmentIncomeAmt
CY Investment Income$341,114CYInvestmentIncomeAmt
PY Other Revenue$80,469PYOtherRevenueAmt
CY Other Revenue-$38,958CYOtherRevenueAmt
PY Total Revenue$6,679,350PYTotalRevenueAmt
CY Total Revenue$7,416,592CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,667,156PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,124,882CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$28,000CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$617,490CYTotalFundraisingExpenseAmt
PY Other Expenses$1,394,824PYOtherExpensesAmt
CY Other Expenses$1,005,045CYOtherExpensesAmt
PY Total Expenses$5,061,980PYTotalExpensesAmt
CY Total Expenses$5,157,927CYTotalExpensesAmt
PY Revenues Less Expenses$1,617,370PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,258,665CYRevenuesLessExpensesAmt
Total Assets BOY$18,953,551TotalAssetsBOYAmt
Total Assets EOY$25,120,569TotalAssetsEOYAmt
Total Liabilities BOY$611,002TotalLiabilitiesBOYAmt
Total Liabilities EOY$401,402TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,342,549NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$24,719,167NetAssetsOrFundBalancesEOYAmt
MissionACLU Foundation of MA was established to defend freedoms guaranteed in the constitution and bill of rights through public education and litigation.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$3,782,526ExpenseAmt
DescThe Organization provides legal support and assistance by providing assistance and representation to individuals and organizations in selected cases in order to advance civil liberties and rights. The field and education program carried out by the Organization seeks to engage the public and increase understanding and commitment to civil liberties and rights.Desc
Total Program Service Expenses$3,782,526TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee56EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonShirley LaiPersonNm
Phone6174823170PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1211 Congress StreetAddressLine1Txt
CityBostonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
Carol Rose
Executive Director24.0016.00Yes (X)$169,726$113,151$123,665
Shirley Lai
Dir of Finance and Admin30.0010.00Yes (X)$161,455$53,818$95,901
Matt Segal
Legal Director39.001.00Yes (X)$211,301$2,134$34,511
Charu Verma
Director1.000.00$0$0$0Yes (X)
Norma Shapiro
Chair Emerita1.000.00$0$0$0Yes (X)
Stephen Kay
Director1.000.00$0$0$0Yes (X)
Jacob Lipton
Chair - Elect1.000.00$0$0$0Yes (X)
Stephen Chan
Director1.000.00$0$0$0Yes (X)
Nicki Nichols Gamble
Director1.000.00$0$0$0Yes (X)
Kim Marrkand
Director1.000.00$0$0$0Yes (X)
Ron Ansin
Director1.000.00$0$0$0Yes (X)
Daniel Goldberg
Director1.000.00$0$0$0Yes (X)
Kevin Prussia
Director1.000.00$0$0$0Yes (X)
April Evans
Treasurer1.000.00$0$0$0Yes (X)Yes (X)
Martin Fantozzi
Clerk1.000.00$0$0$0Yes (X)Yes (X)
Maria Manning
Chair1.000.00$0$0$0Yes (X)Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$542,482TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$169,103TotReportableCompRltdOrgAmt
Total Other Compensation$254,077TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonWendy WoolforkPersonNm
FieldValueIRS element (for citing)
ServicesHR consultantServicesDesc
Compensation$111,300CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$367,902FundraisingAmt
All Other Contributions$6,714,731AllOtherContributionsAmt
Total Contributions$7,082,633TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLegal awardsDesc
Business541100BusinessCd
Total Revenue Column$31,803TotalRevenueColumnAmt
Related Or Exempt Func Income$31,803RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$31,803TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$341,114TotalRevenueColumnAmt
Exclusion$341,114ExclusionAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$367,902ContriRptFundraisingEventAmt
Fundraising Direct Expenses$61,104FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$61,104TotalRevenueColumnAmt
Exclusion-$61,104ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOtherDesc
Business900099BusinessCd
Total Revenue Column$22,146TotalRevenueColumnAmt
Related Or Exempt Func Income$22,146RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$22,146OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,416,592TotalRevenueColumnAmt
Related Or Exempt Func Income$53,949RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$280,010ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$169,726TotalAmt
Program Services$101,836ProgramServicesAmt
Management And General$33,945ManagementAndGeneralAmt
Fundraising$33,945FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,963,810TotalAmt
Program Services$2,245,475ProgramServicesAmt
Management And General$413,469ManagementAndGeneralAmt
Fundraising$304,866FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$199,142TotalAmt
Program Services$98,778ProgramServicesAmt
Management And General$89,946ManagementAndGeneralAmt
Fundraising$10,418FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$525,819TotalAmt
Program Services$401,837ProgramServicesAmt
Management And General$70,279ManagementAndGeneralAmt
Fundraising$53,703FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$266,385TotalAmt
Program Services$198,972ProgramServicesAmt
Management And General$38,034ManagementAndGeneralAmt
Fundraising$29,379FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$35,719TotalAmt
Program Services$27,001ProgramServicesAmt
Management And General$4,359ManagementAndGeneralAmt
Fundraising$4,359FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,300TotalAmt
Management And General$11,300ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$28,000TotalAmt
Fundraising$28,000FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$32,214TotalAmt
Program Services$25,024ProgramServicesAmt
Management And General$3,695ManagementAndGeneralAmt
Fundraising$3,495FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$166,979TotalAmt
Program Services$120,875ProgramServicesAmt
Management And General$23,048ManagementAndGeneralAmt
Fundraising$23,056FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$75,458TotalAmt
Program Services$44,855ProgramServicesAmt
Management And General$3,090ManagementAndGeneralAmt
Fundraising$27,513FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$82,772TotalAmt
Program Services$61,717ProgramServicesAmt
Management And General$8,709ManagementAndGeneralAmt
Fundraising$12,346FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$346,158TotalAmt
Program Services$271,773ProgramServicesAmt
Management And General$36,877ManagementAndGeneralAmt
Fundraising$37,508FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,323TotalAmt
Program Services$1,611ProgramServicesAmt
Management And General$636ManagementAndGeneralAmt
Fundraising$76FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$93,195TotalAmt
Program Services$73,716ProgramServicesAmt
Management And General$8,831ManagementAndGeneralAmt
Fundraising$10,648FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$27,314TotalAmt
Program Services$24,145ProgramServicesAmt
Management And General$1,655ManagementAndGeneralAmt
Fundraising$1,514FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Telephone and equip$28,078$22,074$3,381$2,623
Printing and publishing$31,311$12,035$19,276
Dues and fees$42,536$24,146$4,998$13,392
Books and subscriptions$29,688$26,656$1,659$1,373

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,157,927TotalAmt
Program Services$3,782,526ProgramServicesAmt
Management And General$757,911ManagementAndGeneralAmt
Fundraising$617,490FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,469,648BOYAmt
EOY$2,737,811EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$230,120BOYAmt
EOY$301,074EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$48,892BOYAmt
EOY$90,692EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$661,590LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$475,198LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$225,106BOYAmt
EOY$186,392EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$13,683,830BOYAmt
EOY$18,410,870EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,249,635BOYAmt
EOY$3,106,085EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,046,320BOYAmt
EOY$287,645EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,953,551BOYAmt
EOY$25,120,569EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$424,752BOYAmt
EOY$401,402EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$186,250BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$611,002BOYAmt
EOY$401,402EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,649,859BOYAmt
EOY$13,122,095EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,692,690BOYAmt
EOY$11,597,072EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,342,549BOYAmt
EOY$24,719,167EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,953,551BOYAmt
EOY$25,120,569EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,258,665ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,117,953NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$3,990,691CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,182,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,601,920CurrentTaxYearMinus1YearAmt
Current Tax Year$7,082,633CurrentTaxYearAmt
Total$30,858,043TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$3,990,691CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,182,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,601,920CurrentTaxYearMinus1YearAmt
Current Tax Year$7,082,633CurrentTaxYearAmt
Total$30,858,043TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$10,453,906SubstantialContributorsTotAmt
Public Support Total170$20,404,137PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$153,625CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$500,683CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$913,307CurrentTaxYearMinus1YearAmt
Current Tax Year$341,114CurrentTaxYearAmt
Total$1,908,729TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$25,027CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,817CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,382CurrentTaxYearMinus1YearAmt
Current Tax Year$22,146CurrentTaxYearAmt
Total$74,372TotalAmt
FieldValueIRS element (for citing)
Total Support$32,841,144TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

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 D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,249,635BeginningYearBalanceAmt
Contributions$14,111ContributionsAmt
Investment Earnings Or Losses$942,727InvestmentEarningsOrLossesAmt
Other Expenditures$100,388OtherExpendituresAmt
End Year Balance$3,106,085EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,567,342BeginningYearBalanceAmt
Contributions$5,000ContributionsAmt
Investment Earnings Or Losses-$223,643InvestmentEarningsOrLossesAmt
Other Expenditures$99,064OtherExpendituresAmt
End Year Balance$2,249,635EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,563,374BeginningYearBalanceAmt
Contributions$10,000ContributionsAmt
Investment Earnings Or Losses$90,579InvestmentEarningsOrLossesAmt
Other Expenditures$96,611OtherExpendituresAmt
End Year Balance$2,567,342EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,469,270BeginningYearBalanceAmt
Contributions$5,000ContributionsAmt
Investment Earnings Or Losses$185,012InvestmentEarningsOrLossesAmt
Other Expenditures$95,908OtherExpendituresAmt
End Year Balance$2,563,374EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,320,693BeginningYearBalanceAmt
Investment Earnings Or Losses$208,499InvestmentEarningsOrLossesAmt
Other Expenditures$59,922OtherExpendituresAmt
End Year Balance$2,469,270EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (true)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (true)RelatedOrgListSchRInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$661,590OtherCostOrOtherBasisAmt
Depreciation$475,198DepreciationAmt
Book Value$186,392BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$186,392TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescInvestments in Funds - not tradedDesc
Book Value$3,106,085BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$3,106,085TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Due from ACLU Union$263,997
Due from Related party - National$23,648
FieldValueIRS element (for citing)
Total Book Value Other Assets$287,645TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt$11,827,431TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$4,117,953NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$231,782DonatedServicesAndUseFcltsAmt
Other Revenue$61,104OtherRevenueAmt
Revenue Not Reported$4,410,839RevenueNotReportedAmt
Revenue Subtotal$7,416,592RevenueSubtotalAmt
Total Revenue Per Form990$7,416,592TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,450,813TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$231,782DonatedServicesUseFcltsAmt
Other Expenses Included$61,104OtherExpensesIncludedAmt
Expenses Not Reported$292,886ExpensesNotReportedAmt
Expenses Subtotal$5,157,927ExpensesSubtotalAmt
Total Expenses Per Form990$5,157,927TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other revenues not included on Form 990 (Part XI, line 2d)Represents direct cost of fundraising for event.
Other expenses not included on Form 990 (Part XII, line 2d)Represents direct costs of fundraising for event.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd
Licensed StatesMALicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BOR DinnerEvent1Nm
Gross Receipts Event1$367,902GrossReceiptsEvent1Amt
Charitable Contri Event1$367,902CharitableContriEvent1Amt
Other Direct Expenses Event1$61,104OtherDirectExpensesEvent1Amt
Gross Receipts Total$367,902GrossReceiptsTotalAmt
Charitable Contributions Tot$367,902CharitableContributionsTotAmt
Oth Direct Expnss Total Events$61,104OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$61,104DirectExpenseSummaryEventsAmt
Net Income Summary-$61,104NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
Carol Rose
Executive Director$169,726$113,151$97,350$26,315$267,076$139,466
Matt Segal
Legal Director$211,301$2,134$34,166$345$245,467$2,479
Shirley Lai
Dir of Finance and Admin$161,455$53,818$85,605$10,296$247,060$64,114

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11As required we make a completed copy of the form 990 available to the Board prior to the return being filed. All Board changes, if any, are forwarded to the preparer for changes prior to filing the return.
Conflict of interest policy compliance Part VI line 12cIf conflicts of interest are present, the interested member is not permitted to vote on related issues. Annually at a Board meeting any potential conflicts are discussed and disclosed. Any conflicts are documented at that meeting.
CEO executive director top management comp Part VI line 15aThe Executive Directors compensation is determined by the Board based on bi-annual performance review, which consists of both written submission by all Directors, which is reviewed by ACLUF of MAs chairman, Union Board President, and Union Vice President. Based on this performance review, the Directors determine and approve any salary increase.
Other officer or key employee compensation Part VI line 15bFor existing staff, compensation reviews are completed 2 times a year. During ACLUM and ACLUFMs annual budgeting and performance review, salary levels are reviewed against other ACLU affiliates of the same size.National ACLU also provides results from an annual salary survey and that data is considered during the annual budgeting and staff review process. For new positions, we gather internal and external data from other non-profits of similar size and type to ensure staff compensation is in line with other ACLU affiliates and other non-profits of similar size and type. During the staff review, staff compensation is increased by COLA, performance or adjustment increases. Increases are limited based on an approved pool for increase in the annual budget. The budget is approved by the Board.
Governing documents etc available to public Part VI line 19Governing Documents are available upon request from the Organization.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
ACLU of Massachusetts
211 Congress StreetBostonMA02110041180450Preserve Civil LibertiesMA501 C 4N/Afalse
ACLU Foundation National Org
125 Broad Street 18th floorNew YorkNY10004136213516Maintains endowment & pension benefitsNY501c3N/Afalse10
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ACLU of MABusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeoTransactionTypeTxt
Involved$1,292,932InvolvedAmt
Method Of Amount DeterminationAllocation of time spent by EmployeeMethodOfAmountDeterminationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.