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        <PersonNm>VALERIE GONZALEZ</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RAYNARD KINGTON</PersonNm>
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        <PersonNm>MARILYN LANTZ</PersonNm>
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        <PersonNm>HEIDI MANNETTER</PersonNm>
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        <PersonNm>LENG VONG REIFF</PersonNm>
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      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>1424</CurrentYearMinus3Amt>
        <CurrentYearAmt>3629</CurrentYearAmt>
        <TotalAmt>5053</TotalAmt>
      </AvgGrassrootsLobbyingExpendGrp>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>2182</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2162</DepreciationAmt>
        <BookValueAmt>20</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>59520</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>37210</DepreciationAmt>
        <BookValueAmt>22310</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>22330</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>COMMON INVESTMENT TRUST</Desc>
        <BookValueAmt>463304</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>463304</TotalBookValueSecuritiesAmt>
      <OtherAssetsOrgGrp>
        <Desc>BENEFICIAL INTEREST IN PERPETUAL TRUST</Desc>
        <BookValueAmt>684585</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>684585</TotalBookValueOtherAssetsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1082100</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>-76951</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>-5844</OtherRevenueAmt>
      <RevenueNotReportedAmt>-82795</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1164895</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1164895</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>960991</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>15388</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>15388</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>945603</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>945603</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT ASSESSES THE ORGANIZATION'S INCOME TAX STATUS BASED UPON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR UNCERTAIN TAX POSITIONS AND HAD NO UNCERTAIN TAX POSITIONS THAT ARE REQUIRED TO BE RECORDED AS OF MARCH 31, 2019 OR 2018.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECT SPECIAL FUNDRAISING EVENT EXPENSES 15,388. CHANGE IN BENEFICIAL INTEREST -21,232.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECT SPECIAL FUNDRAISING EVENT EXPENSES 15,388.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUMMARY OF THE JUNE 24TH, 2018 FOUNDATION BYLAW ADMENDMENTS ARE THE FOLLOWING: ARTICLE III, SECTION 2 - AMENDED THE COMPOSITION OF THE BOARD OF TRUSTEES TO "THE BOARD OF DIRECTORS OF THE AMERICAN CIVIL LIBERTIES UNION OF IOWA SHALL CONSTITUTE THE BOARD OF TRUSTEES OF THE AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA. THEY SHALL SERVE FOR AS LONG AS THEY HOLD THE SPECIFIED POSITIONS IN THE AMERICAN CIVIL LIBERTIES UNION OF IOWA. ARTICLE IV, SECTION 5 - AMENDED PROCESS FOR DETERMINING A VACANCY ON THE BOARD AND FOR FILLING THE VACANCY. ARTICLE V, SECTION 3 - AMENDED THE DEFINITION OF A QUORUM FOR TRUSTEES ARTICLE VI - AMENDED THE REQUIREMENTS FOR AMENDMENTS TO THE BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990, INCLUDING ALL REQUIRED SUPPORTING SCHEDULES, IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE FINANCE COMMITTEE. THE RETURN IS THEN REVIEWED IN A JOINT MEETING OF THE MEMBERS OF THE FINANCE COMMITTEE WITH THE INDEPENDENT ACCOUNTING FIRM AND EXECUTIVE DIRECTOR. A COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES IS EMAILED TO ALL THE VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY APPLIES TO ALL STAFF DIRECTORS, BOARD MEMBERS AND BOARD COMMITTEE MEMBERS. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD PRESIDENT AND THE GENERAL COUNCIL OF ACLU OF IOWA. THE POLICY REQUIRES THAT ANY POTENTIAL CONFLICT BE REPORTED AS SOON AS THE POSSIBILITY OF SUCH CONFLICT BECOMES APPARENT. IF A CONFLICT WERE TO ARISE THE CONFLICTED PARTY WOULD RECUSE THEMSELVES FROM ANY DELIBERATION OR VOTE ON THE MATTER IN CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>IT HAS BEEN THE PRACTICE TO HAVE COMPARABLE SURVEY SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE DURING THE PROCESS OF DETERMINING SALARIES. IN ADDITION, CONTEMPORANEOUS NOTES AND MINUTES OF THESE PROCEEDINGS HAVE BEEN KEPT AND MAINTAINED IN OUR FILES. THIS PROCESS WAS LAST COMPLETED IN 2019. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER COMPENSATED INDIVIDUAL MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST WITHIN FIVE BUSINESS DAYS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN BENEFICIAL INTEREST -21,232.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGE FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>125 BROAD ST 18TH FLR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10004</ZIPCd>
        </USAddress>
        <EIN>133871360</EIN>
        <PrimaryActivitiesTxt>PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DC</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(4)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>125 BROAD ST 18TH FLR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10004</ZIPCd>
        </USAddress>
        <EIN>136213516</EIN>
        <PrimaryActivitiesTxt>PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION OF IOWA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>505 5TH AVE STE 808</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50309</ZIPCd>
        </USAddress>
        <EIN>420892616</EIN>
        <PrimaryActivitiesTxt>PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(4)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION OF IOWA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>59184</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>"H" ELECTION GRANT</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION OF IOWA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>77526</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>