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

View the entire original 990 at ProPublica ↗

Organization
ACLU FOUNDATION OF MASSACHUSETTS INC (EIN 47-3686152)
Tax period
2019-04-01 to 2020-03-31
Filed
2020-11-06
IRS object ID
202003119349300140
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)
Return2020-11-06T10:18:09-05:00ReturnTs
Tax Period End2020-03-31TaxPeriodEndDt

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 Begin2019-04-01TaxPeriodBeginDt

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 StreetAddressLine1Txt
CityBostonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCarol RosePersonNm
Person TitleExecutive DirecPersonTitleTxt
Phone6174823170PhoneNum
Signature2020-10-26SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMelissa GilroyPreparerPersonNm
PTINP01069703PTIN
Phone7816964019PhoneNum
Preparation2020-11-06PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address184.171.130.253IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-06IPDt
IP Tm10:19:43IPTm
Federal Original Submission Id0483482020311yhcbbr0FederalOriginalSubmissionId
Federal Original Submission Id2020-11-06FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id56626DAAF9A9C30C18CA7B79DC8CDF87F89BFDFEAtSubmissionCreationDeviceId
At Submission Filing Device Id56626DAAF9A9C30C18CA7B79DC8CDF87F89BFDFEAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$6,907,733GrossReceiptsAmt
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 Employee52TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$14,424,790PYContributionsGrantsAmt
CY Contributions Grants$5,601,920CYContributionsGrantsAmt
PY Program Service Revenue$40,000PYProgramServiceRevenueAmt
CY Program Service Revenue$83,654CYProgramServiceRevenueAmt
PY Investment Income$500,683PYInvestmentIncomeAmt
CY Investment Income$913,307CYInvestmentIncomeAmt
PY Other Revenue-$177,350PYOtherRevenueAmt
CY Other Revenue$80,469CYOtherRevenueAmt
PY Total Revenue$14,788,123PYTotalRevenueAmt
CY Total Revenue$6,679,350CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,628,181PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,667,156CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$720,666CYTotalFundraisingExpenseAmt
PY Other Expenses$1,504,303PYOtherExpensesAmt
CY Other Expenses$1,394,824CYOtherExpensesAmt
PY Total Expenses$5,132,484PYTotalExpensesAmt
CY Total Expenses$5,061,980CYTotalExpensesAmt
PY Revenues Less Expenses$9,655,639PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,617,370CYRevenuesLessExpensesAmt
Total Assets BOY$19,291,009TotalAssetsBOYAmt
Total Assets EOY$18,953,551TotalAssetsEOYAmt
Total Liabilities BOY$675,415TotalLiabilitiesBOYAmt
Total Liabilities EOY$611,002TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,615,594NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,342,549NetAssetsOrFundBalancesEOYAmt
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$3,717,150ExpenseAmt
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$3,717,150TotalProgramServiceExpensesAmt
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 AssetsYes (true)ReportOtherAssetsInd
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 FundraisingfalseProfessionalFundraisingInd
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 Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee52EmployeeCnt
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 OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
Ron Ansin
Director - Chair Emeritus1.000.00Yes (X)Yes (X)$0$0$0
Maria Manning
Director1.000.00Yes (X)$0$0$0
Kim Marrkand
Director1.000.00Yes (X)$0$0$0
Nicki Nichols Gamble
Director1.000.00Yes (X)$0$0$0
Martin Fantozzi
Clerk1.000.00Yes (X)$0$0$0
Peter Epstein
Director1.000.00Yes (X)$0$0$0
Kevin Prussia
Director1.000.00Yes (X)$0$0$0
Stephen Chan
Director1.000.00Yes (X)$0$0$0
JB Kittredge
Director1.000.00Yes (X)$0$0$0
Stephen Kay
Director1.000.00Yes (X)$0$0$0
Jacob Lipton
Director1.000.00Yes (X)$0$0$0
Norma Shapiro
Board Chair1.000.00Yes (X)$0$0$0
April Evans
Treasurer1.000.00Yes (X)$0$0$0
Carol Rose
Executive Director24.0016.00$162,000$108,000$98,318Yes (X)
Matt Segal
Legal Director39.001.00$202,798$2,048$34,575Yes (X)
Shirley Lai
Dir of Finance and Admin30.0010.00$153,661$51,220$63,613Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$518,459TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$161,268TotReportableCompRltdOrgAmt
Total Other Compensation$196,506TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

ServicesServicesDescCompensationCompensationAmt
Wendy Woolfork
HR consultant$201,044
Hirsch Roberts Weinstein LLP
Legal Counsel$110,772
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Fundraising$395,642FundraisingAmt
All Other Contributions$5,206,278AllOtherContributionsAmt
Total Contributions$5,601,920TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLegal awardsDesc
Business541100BusinessCd
Total Revenue Column$83,654TotalRevenueColumnAmt
Related Or Exempt Func Income$83,654RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$83,654TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$913,307TotalRevenueColumnAmt
Exclusion$913,307ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$292,470FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$395,642ContriRptFundraisingEventAmt
Fundraising Direct Expenses$228,383FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$64,087TotalRevenueColumnAmt
Exclusion$64,087ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Other900099$16,382$16,382
Other900099
FieldValueIRS element (for citing)
Other Revenue Total$16,382OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,679,350TotalRevenueColumnAmt
Related Or Exempt Func Income$100,036RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$977,394ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$162,000TotalAmt
Program Services$97,200ProgramServicesAmt
Management And General$32,400ManagementAndGeneralAmt
Fundraising$32,400FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,670,240TotalAmt
Program Services$2,015,027ProgramServicesAmt
Management And General$283,081ManagementAndGeneralAmt
Fundraising$372,132FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$151,897TotalAmt
Program Services$69,534ProgramServicesAmt
Management And General$66,191ManagementAndGeneralAmt
Fundraising$16,172FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$470,136TotalAmt
Program Services$376,647ProgramServicesAmt
Management And General$27,113ManagementAndGeneralAmt
Fundraising$66,376FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$212,883TotalAmt
Program Services$159,627ProgramServicesAmt
Management And General$23,455ManagementAndGeneralAmt
Fundraising$29,801FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$140,437TotalAmt
Program Services$103,167ProgramServicesAmt
Management And General$17,459ManagementAndGeneralAmt
Fundraising$19,811FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,850TotalAmt
Management And General$10,850ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$295,001TotalAmt
Program Services$181,624ProgramServicesAmt
Management And General$83,951ManagementAndGeneralAmt
Fundraising$29,426FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$181,043TotalAmt
Program Services$128,784ProgramServicesAmt
Management And General$9,551ManagementAndGeneralAmt
Fundraising$42,708FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$88,393TotalAmt
Program Services$60,038ProgramServicesAmt
Management And General$9,027ManagementAndGeneralAmt
Fundraising$19,328FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$355,600TotalAmt
Program Services$272,144ProgramServicesAmt
Management And General$40,553ManagementAndGeneralAmt
Fundraising$42,903FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$70,413TotalAmt
Program Services$52,178ProgramServicesAmt
Management And General$4,175ManagementAndGeneralAmt
Fundraising$14,060FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$84,916TotalAmt
Program Services$68,758ProgramServicesAmt
Management And General$6,403ManagementAndGeneralAmt
Fundraising$9,755FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$23,574TotalAmt
Program Services$20,775ProgramServicesAmt
Management And General$1,369ManagementAndGeneralAmt
Fundraising$1,430FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Telephone and equip$27,805$21,594$2,825$3,386
Printing and publishing$46,080$36,268$829$8,983
Dues and fees$34,095$22,758$3,851$7,486
Books and subscriptions$36,617$31,027$1,081$4,509

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,061,980TotalAmt
Program Services$3,717,150ProgramServicesAmt
Management And General$624,164ManagementAndGeneralAmt
Fundraising$720,666FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$697,174BOYAmt
EOY$1,469,648EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$89,078BOYAmt
EOY$230,120EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$65,430BOYAmt
EOY$48,892EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$607,110LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$382,004LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$204,374BOYAmt
EOY$225,106EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,565,989BOYAmt
EOY$13,683,830EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,567,342BOYAmt
EOY$2,249,635EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$101,622BOYAmt
EOY$1,046,320EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$19,291,009BOYAmt
EOY$18,953,551EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$333,473BOYAmt
EOY$424,752EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$152,415BOYAmt
EOY$186,250EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$189,527BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$675,415BOYAmt
EOY$611,002EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,066,597BOYAmt
EOY$6,649,859EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,548,997BOYAmt
EOY$11,692,690EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,615,594BOYAmt
EOY$18,342,549EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,291,009BOYAmt
EOY$18,953,551EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,617,370ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,890,415NetUnrlzdGainsLossesInvstAmt
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 Minus2 Years$3,990,691CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,182,799CurrentTaxYearMinus1YearAmt
Current Tax Year$5,601,920CurrentTaxYearAmt
Total$23,775,410TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$3,990,691CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,182,799CurrentTaxYearMinus1YearAmt
Current Tax Year$5,601,920CurrentTaxYearAmt
Total$23,775,410TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$10,707,505SubstantialContributorsTotAmt
Public Support Total170$13,067,905PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$153,625CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$500,683CurrentTaxYearMinus1YearAmt
Current Tax Year$913,307CurrentTaxYearAmt
Total$1,567,615TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$25,027CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,817CurrentTaxYearMinus1YearAmt
Current Tax Year$16,382CurrentTaxYearAmt
Total$52,226TotalAmt
FieldValueIRS element (for citing)
Total Support$25,395,251TotalSupportAmt
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$2,567,342BeginningYearBalanceAmt
Contributions$5,000ContributionsAmt
Investment Earnings Or Losses-$223,643InvestmentEarningsOrLossesAmt
Other Expenditures$99,064OtherExpendituresAmt
End Year Balance$2,249,635EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,517,783BeginningYearBalanceAmt
Investment Earnings Or Losses-$139,932InvestmentEarningsOrLossesAmt
Other Expenditures$57,158OtherExpendituresAmt
End Year Balance$2,320,693EndYearBalanceAmt
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$607,110OtherCostOrOtherBasisAmt
Depreciation$382,004DepreciationAmt
Book Value$225,106BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$225,106TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescInvestments in Funds - not tradedDesc
Book Value$2,249,635BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$2,249,635TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Due from ACLU Union$688,648
Due from Related party - National$357,672
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,046,320TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt$5,051,769TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$1,890,415NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$34,451DonatedServicesAndUseFcltsAmt
Other Revenue$228,383OtherRevenueAmt
Revenue Not Reported-$1,627,581RevenueNotReportedAmt
Revenue Subtotal$6,679,350RevenueSubtotalAmt
Total Revenue Per Form990$6,679,350TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,324,814TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$34,451DonatedServicesUseFcltsAmt
Other Expenses Included$228,383OtherExpensesIncludedAmt
Expenses Not Reported$262,834ExpensesNotReportedAmt
Expenses Subtotal$5,061,980ExpensesSubtotalAmt
Total Expenses Per Form990$5,061,980TotalExpensesPerForm990Amt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BOR DinnerEvent1Nm
Gross Receipts Event1$688,112GrossReceiptsEvent1Amt
Charitable Contri Event1$395,642CharitableContriEvent1Amt
Gross Revenue Event1$292,470GrossRevenueEvent1Amt
Food And Beverage Event1$140,169FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$88,214OtherDirectExpensesEvent1Amt
Gross Receipts Total$688,112GrossReceiptsTotalAmt
Charitable Contributions Tot$395,642CharitableContributionsTotAmt
Gross Revenue Total Events$292,470GrossRevenueTotalEventsAmt
Food And Beverage Total Events$140,169FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$88,214OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$228,383DirectExpenseSummaryEventsAmt
Net Income Summary$64,087NetIncomeSummaryAmt

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$162,000$108,000$79,760$18,558$241,760$126,558
Matt Segal
Legal Director$202,798$2,048$34,229$346$237,027$2,394
Shirley Lai
Dir of Finance and Admin$153,661$51,220$55,605$8,008$209,266$59,228

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 National Organization
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$1,155,294InvolvedAmt
Method Of Amount DeterminationAllocation of time spent by EmployeeMethodOfAmountDeterminationTxt

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