ACLU FOUNDATION OF MASSACHUSETTS INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ACLU FOUNDATION OF MASSACHUSETTS INC (EIN 47-3686152)
Tax period
2018-04-01 to 2019-03-31
Filed
2019-12-05
IRS object ID
201923399349300632
Schema version
2018v3.1
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)
Return2019-12-05T16:47:57-05:00ReturnTs
Tax Period End2019-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271616877PreparerFirmEIN

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 Begin2018-04-01TaxPeriodBeginDt

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
Signature2019-10-15SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMelissa GilroyPreparerPersonNm
PTINP01069703PTIN
Phone7816964019PhoneNum
Preparation2019-12-05PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address184.171.140.17IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-12-05IPDt
IP Tm16:50:21IPTm
Federal Original Submission Id0483482019339s0fdf2iFederalOriginalSubmissionId
Federal Original Submission Id2019-12-05FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id07AA68F371E9B9B9A5CD082B57EC32E3EF7BAC3FAtSubmissionCreationDeviceId
At Submission Filing Device Id07AA68F371E9B9B9A5CD082B57EC32E3EF7BAC3FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$15,019,115GrossReceiptsAmt
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 Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee54TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,510,606PYContributionsGrantsAmt
CY Contributions Grants$14,424,790CYContributionsGrantsAmt
PY Program Service Revenue$480,085PYProgramServiceRevenueAmt
CY Program Service Revenue$40,000CYProgramServiceRevenueAmt
PY Investment Income$153,625PYInvestmentIncomeAmt
CY Investment Income$500,683CYInvestmentIncomeAmt
PY Other Revenue-$82,469PYOtherRevenueAmt
CY Other Revenue-$177,350CYOtherRevenueAmt
PY Total Revenue$4,061,847PYTotalRevenueAmt
CY Total Revenue$14,788,123CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,229,535PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,628,181CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$801,129CYTotalFundraisingExpenseAmt
PY Other Expenses$1,134,720PYOtherExpensesAmt
CY Other Expenses$1,504,303CYOtherExpensesAmt
PY Total Expenses$4,364,255PYTotalExpensesAmt
CY Total Expenses$5,132,484CYTotalExpensesAmt
PY Revenues Less Expenses-$302,408PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,655,639CYRevenuesLessExpensesAmt
Total Assets BOY$9,760,736TotalAssetsBOYAmt
Total Assets EOY$19,291,009TotalAssetsEOYAmt
Total Liabilities BOY$583,600TotalLiabilitiesBOYAmt
Total Liabilities EOY$675,415TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,177,136NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,615,594NetAssetsOrFundBalancesEOYAmt
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$3,636,982ExpenseAmt
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$3,636,982TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document23IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee54EmployeeCnt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
Ron Ansin
Chair1.000.00Yes (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
Director1.000.00Yes (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
Norma Shapiro
Director1.000.00Yes (X)$0$0$0
JB Kittredge
Director1.000.00Yes (X)$0$0$0
Nancy Ryan
Director1.000.00Yes (X)$0$0$0
April Evans
Treasurer1.000.00Yes (X)$0$0$0
Carol Rose
Executive Director31.009.00$208,207$60,447$92,762Yes (X)
Matt Segal
Legal Director39.001.00$190,589$4,887$28,993Yes (X)
Shirley Lai
Dir of Finance and Admin36.004.00$176,707$19,634$62,015Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$575,503TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$84,968TotReportableCompRltdOrgAmt
Total Other Compensation$183,770TotalOtherCompensationAmt
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$158,700CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$528,130FundraisingAmt
All Other Contributions$13,896,660AllOtherContributionsAmt
Total Contributions$14,424,790TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLegal awardsDesc
Business541100BusinessCd
Total Revenue Column$40,000TotalRevenueColumnAmt
Related Or Exempt Func Income$40,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$40,000TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$500,683TotalRevenueColumnAmt
Exclusion$500,683ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$42,825FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$528,130ContriRptFundraisingEventAmt
Fundraising Direct Expenses$230,992FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$188,167TotalRevenueColumnAmt
Exclusion-$188,167ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOtherDesc
Business900099BusinessCd
Total Revenue Column$10,817TotalRevenueColumnAmt
Related Or Exempt Func Income$10,817RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$10,817OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,788,123TotalRevenueColumnAmt
Related Or Exempt Func Income$50,817RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$312,516ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$208,207TotalAmt
Program Services$156,155ProgramServicesAmt
Management And General$20,821ManagementAndGeneralAmt
Fundraising$31,231FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,545,928TotalAmt
Program Services$1,824,206ProgramServicesAmt
Management And General$327,697ManagementAndGeneralAmt
Fundraising$394,025FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$194,631TotalAmt
Program Services$84,110ProgramServicesAmt
Management And General$71,848ManagementAndGeneralAmt
Fundraising$38,673FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$475,633TotalAmt
Program Services$355,256ProgramServicesAmt
Management And General$51,452ManagementAndGeneralAmt
Fundraising$68,925FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$203,782TotalAmt
Program Services$145,351ProgramServicesAmt
Management And General$26,148ManagementAndGeneralAmt
Fundraising$32,283FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$172,941TotalAmt
Program Services$134,589ProgramServicesAmt
Management And General$19,176ManagementAndGeneralAmt
Fundraising$19,176FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$26,382TotalAmt
Management And General$26,382ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$270,245TotalAmt
Program Services$175,731ProgramServicesAmt
Management And General$64,683ManagementAndGeneralAmt
Fundraising$29,831FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$64,000TotalAmt
Program Services$47,049ProgramServicesAmt
Management And General$6,756ManagementAndGeneralAmt
Fundraising$10,195FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$130,246TotalAmt
Program Services$93,113ProgramServicesAmt
Management And General$11,288ManagementAndGeneralAmt
Fundraising$25,845FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$378,298TotalAmt
Program Services$275,638ProgramServicesAmt
Management And General$49,872ManagementAndGeneralAmt
Fundraising$52,788FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$92,086TotalAmt
Program Services$66,973ProgramServicesAmt
Management And General$5,800ManagementAndGeneralAmt
Fundraising$19,313FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$68,449TotalAmt
Program Services$54,981ProgramServicesAmt
Management And General$4,861ManagementAndGeneralAmt
Fundraising$8,607FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$24,285TotalAmt
Program Services$20,898ProgramServicesAmt
Management And General$1,575ManagementAndGeneralAmt
Fundraising$1,812FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Miscellaneous$40,130$26,422$333$13,375
Printing and publishing$134,022$108,009$1,198$24,815
Dues and fees$65,650$34,418$3,652$27,580
Books and subscriptions$37,569$34,083$831$2,655

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,132,484TotalAmt
Program Services$3,636,982ProgramServicesAmt
Management And General$694,373ManagementAndGeneralAmt
Fundraising$801,129FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$708,945BOYAmt
EOY$697,174EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$195,288BOYAmt
EOY$89,078EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$81,758BOYAmt
EOY$65,430EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$501,463LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$297,089LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$238,447BOYAmt
EOY$204,374EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,724,655BOYAmt
EOY$15,565,989EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,563,374BOYAmt
EOY$2,567,342EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$248,269BOYAmt
EOY$101,622EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,760,736BOYAmt
EOY$19,291,009EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$337,837BOYAmt
EOY$333,473EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$129,410BOYAmt
EOY$152,415EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$116,353BOYAmt
EOY$189,527EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$583,600BOYAmt
EOY$675,415EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,589,403BOYAmt
EOY$6,066,597EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,587,733BOYAmt
EOY$12,548,997EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,177,136BOYAmt
EOY$18,615,594EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,760,736BOYAmt
EOY$19,291,009EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,655,639ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$217,181NetUnrlzdGainsLossesInvstAmt
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 Minus1 Year$3,990,691CurrentTaxYearMinus1YearAmt
Current Tax Year$14,182,799CurrentTaxYearAmt
Total$18,173,490TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$3,990,691CurrentTaxYearMinus1YearAmt
Current Tax Year$14,182,799CurrentTaxYearAmt
Total$18,173,490TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$11,515,237SubstantialContributorsTotAmt
Public Support Total170$6,658,253PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$153,625CurrentTaxYearMinus1YearAmt
Current Tax Year$500,683CurrentTaxYearAmt
Total$654,308TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$25,027CurrentTaxYearMinus1YearAmt
Current Tax Year$10,817CurrentTaxYearAmt
Total$35,844TotalAmt
FieldValueIRS element (for citing)
Total Support$18,863,642TotalSupportAmt
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$2,563,374BeginningYearBalanceAmt
Contributions$10,000ContributionsAmt
Investment Earnings Or Losses$90,579InvestmentEarningsOrLossesAmt
Other Expenditures$96,611OtherExpendituresAmt
End Year Balance$2,567,342EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,466,313BeginningYearBalanceAmt
Investment Earnings Or Losses$107,621InvestmentEarningsOrLossesAmt
Other Expenditures$56,151OtherExpendituresAmt
End Year Balance$2,517,783EndYearBalanceAmt
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$501,463OtherCostOrOtherBasisAmt
Depreciation$297,089DepreciationAmt
Book Value$204,374BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$204,374TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescInvestments in Funds - not tradedDesc
Book Value$2,567,342BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$2,567,342TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Interest income$57,611
Due from Related party - National$44,011
FieldValueIRS element (for citing)
Total Book Value Other Assets$101,622TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to ACLU UnionDesc
Amt$189,527Amt
FieldValueIRS element (for citing)
Total Liability$189,527TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$14,915,319TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$217,180NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$113,384DonatedServicesAndUseFcltsAmt
Other Revenue$230,992OtherRevenueAmt
Revenue Not Reported$127,196RevenueNotReportedAmt
Revenue Subtotal$14,788,123RevenueSubtotalAmt
Total Revenue Per Form990$14,788,123TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,476,860TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$113,384DonatedServicesUseFcltsAmt
Other Expenses Included$230,992OtherExpensesIncludedAmt
Expenses Not Reported$344,376ExpensesNotReportedAmt
Expenses Subtotal$5,132,484ExpensesSubtotalAmt
Total Expenses Per Form990$5,132,484TotalExpensesPerForm990Amt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BOR DinnerEvent1Nm
Gross Receipts Event1$570,955GrossReceiptsEvent1Amt
Charitable Contri Event1$528,130CharitableContriEvent1Amt
Gross Revenue Event1$42,825GrossRevenueEvent1Amt
Food And Beverage Event1$114,662FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$94,935OtherDirectExpensesEvent1Amt
Event2Other eventsEvent2Nm
Other Direct Expenses Event2$15,647OtherDirectExpensesEvent2Amt
Gross Receipts Total$570,955GrossReceiptsTotalAmt
Charitable Contributions Tot$528,130CharitableContributionsTotAmt
Gross Revenue Total Events$42,825GrossRevenueTotalEventsAmt
Food And Beverage Total Events$114,662FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$110,582OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$225,244DirectExpenseSummaryEventsAmt
Net Income Summary-$182,419NetIncomeSummaryAmt

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$208,207$60,447$74,863$17,899$283,070$78,346
Matt Segal
Legal Director$190,589$4,887$28,268$725$218,857$5,612
Shirley Lai
Dir of Finance and Admin$176,707$19,634$57,007$5,008$233,714$24,642

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 Foundation of MABusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeoTransactionTypeTxt
Involved$439,753InvolvedAmt
Method Of Amount DeterminationAllocation of time spent by EmployeeMethodOfAmountDeterminationTxt

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