2018-08-06T20:09:16-05:00 2017-09-30 521197902 Mullen Sondberg Wimbish & Stone PA 2553 Housley Road Suite 200 Annapolis MD 21401 990 2016-10-01 530184647 AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE AMER 2024663234 1310 L STREET NW No 200 Washington DC 20005 RACHEL LASER CEO 2024663234 2018-08-06 1 ERIC P SIEGFRIED CPA P01278242 4102244920 2018-08-06 2016 2022-09-23 18:48:47Z RACHEL LASER 1310 L STREET NW No 200 Washington DC 20005 14414750 0 X WWW.AU.ORG X 1948 DC TO DEFEND, MAINTAIN, AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF CHURCH AND STATE. 15 15 38 15 0 0 6020099 6091725 81000 58013 110126 373637 -12633 203270 6198592 6726645 58653 29444 0 0 3675527 3857495 160900 201250 1337352 2534082 3122689 6429162 7210878 -230570 -484233 11141577 17396865 2733743 8672248 8407834 8724617 X DEFEND, MAINTAIN AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF CHURCH AND STATE. 0 0 1767287 3054 EDUCATIONAL AND PUBLICATION DIVISION: ProvidE both print and electronic educational material for distribution to the general public regarding the constitutional principle of separation of church and state. 1371091 29444 FIELD SERVICES DIVISION: MAINTAIN CLOSE CONTACT WITH VARIOUS GOVERNMENT LEADERS AND CHURCH OFFICIALS NATIONWIDE. Alert members to proposed legislation on church-state separation issues. 1576589 54959 LEGAL DIVISION: LEGAL EXPENSES INCURRED IN THE DEFENSE OF THE SEPARATION OF CHURCH AND STATE. 65688 TRUSTEES AND NATIONAL LEADERSHIP COUNCIL MEETINGS 65688 4780655 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 63 0 1 38 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE 2024663234 1310 L STREET NW SUITE 200 WASHINGTON DC 20005 REV DR NEAL JONES PRESIDENT 1.00 X X 0 0 0 STEPHANIE CAMPBELL VICE PRESIDENT 1.00 X X 0 0 0 OUIDA BROWN TREASURER 1.00 X X 0 0 0 NANCY FRIEDMAN ESQ SECRETARY 1.00 X X 0 0 0 REV NANCY BRINK DIRECTOR 1.00 X 0 0 0 ELLEN BROWN DIRECTOR 1.00 X 0 0 0 DR RON FLOWERS DIRECTOR 1.00 X 0 0 0 RONAL MADNICK DIRECTOR 1.00 X 0 0 0 KAREN B RINGEN DIRECTOR 1.00 X 0 0 0 EUGENIE SCOTT DIRECTOR 1.00 X 0 0 0 RABBI MERRILL SHAPIRO DIRECTOR 1.00 X 0 0 0 DR CHUCK SMITH DIRECTOR 1.00 X 0 0 0 JASON STEWART DIRECTOR 1.00 X 0 0 0 JOHN SUAREZ MD DIRECTOR 1.00 X 0 0 0 EDDIE TABASH ESQ DIRECTOR 1.00 X 0 0 0 Barry W Lynn EXECUTIVE DIRECTOR 40.00 X 170910 0 23839 Christine Colburn Managing Director 40.00 X 110948 0 36746 Michael Smoot Finance Director 40.00 X 105268 0 45622 RICHARD KATSKEE Legal Director 40.00 X 174192 0 44261 ELIZABETH PURSELL Development Director 40.00 X 140869 0 27933 Margaret Garrett Legislative Affairs Director 40.00 X 150415 0 22643 GLEN R BOSTON Communications Director 40.00 X 129973 0 39866 ALEX Luchenitser Associate Legal Director 40.00 X 119657 0 38671 ERIN TAYLOR FIELD DIRECTOR 40.00 X 115664 0 29508 1217896 0 309089 8 0 1 0 The Production Advantage Inc 138373 Park Center Road Suite 15 OAK HILL VA 20171 DIRECT MAIL SERVICES 643361 CRAVER MATHEWS SMITH & CO 1900 CAMPUS COMMONS DR SUITE 450 RESTON VA 20191 FUNDRAISING CONSULTANT 159800 THE PRODUCTION MANAGEMENT GROUP INC 7160 COLUMBIA GATEWAY DR SUITE 30 COLUMBIA MD 21046 DIRECT MAIL SERVICES 132308 3 10140 6081585 145883 6091725 LEGAL SETTLEMENT 541100 54959 54959 SALES 453000 3054 3054 58013 526204 526204 7482665 7573515 61717 -90850 -61717 -152567 -152567 36717 52873 -16156 -16156 MINIMUM PENSION LIABILITY ADJUSTM 900099 247094 247094 OTHER REVENUE 900099 15768 15768 CHANGE IN VALUE OF SPLIT INTEREST 525990 -43436 -43436 219426 6726645 58013 0 576907 29444 29444 711786 409788 301998 2371000 1842729 280250 248021 188130 143966 22667 21497 375996 296871 37238 41887 210583 153105 38799 18679 18104 15311 1790 1003 30617 23236 4730 2651 201250 201250 102047 102047 155777 131740 15403 8634 4967 1657 3310 615774 515937 41907 57930 280978 198817 21929 60232 439286 333386 67862 38038 122012 64981 40447 16584 57333 56942 295 96 2281 1732 351 198 139827 106353 21451 12023 27261 22154 3272 1835 DIRECT MAIL 1011289 340233 79441 591615 TRUSTEE EXPENSES 65688 65688 OTHER 49448 26585 7684 15179 7210878 4780655 1092871 1337352 250699 484163 167298 219977 67500 0 601778 302779 7683 3693 71600 84260 1614929 626391 305213 988538 9292306 10023670 253738 254814 123762 5034971 11141577 17396865 390370 491636 400 169840 2342973 8010772 2733743 8672248 X 8228527 8609421 179307 115196 8407834 8724617 11141577 17396865 -484233 801016 0 X X 0 1 X 1 0 X 4367750 5897823 5545086 6020099 6091725 27922483 4367750 5897823 5545086 6020099 6091725 27922483 27922483 382863 474326 501501 492603 526204 2377497 -141855 142949 -322185 -32522 219426 -134187 30165793 89357 0.92560 0.93580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25304 451411 476715 6734163 7210878 510544 127636 0 0 438982 461169 459931 510544 1870626 2805939 329030 399816 422749 476715 1628310 109746 115292 114983 127636 467657 701486 21943 24555 26010 25304 97812 5370 5370 889713 62061 827652 719846 564330 155516 988538 DEPOSITS 131629 OPERATING LEASE RIGHT OF USE ASSET 4841786 FINANCE LEASE RIGHT OF USE ASSETS, NET ACCUMULATED AMORTIZATION 61556 5034971 CHARITABLE ANNUITY PAYABLE 745516 ACCRUED PENSION LIABILITY 1005129 REMAINDER TRUST PAYABLE 146897 DEFERRED RENT 1208770 FINANCE LEASE OBLIGATIONS 62674 OPERATING LEASE LIABILITY 4841786 8010772 X 7493487 801016 15000 52873 868889 6624598 102047 102047 6726645 7176704 15000 52873 67873 7108831 102047 102047 7210878 Part X, Line 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRS SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER WASHINGTON D.C. STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. FISCAL YEARS ENDING ON OR AFTER SEPTEMBER 30, 2014 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. Part XI, Line 2d - Other Adjustments: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 52,873. Part XII, Line 2d - Other Adjustments: SPECIAL EVENT EXPENSES NET WITH REVENUE 52,873. X X X X 1 CRAVER MATHEWS SMITH & COMPANY 1900 CAMPUS COMMONS DRIVE 450 RESTON VA 20191 CONSULTANT 0 1796087 201250 1594837 1796087 201250 1594837 AL AK AZ AR CA CT FL GA IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI CO HI ND AFI / VOICES UNITED 36717 36717 1660 400 14550 36263 36717 36717 1660 400 14550 36263 52873 -16156 X X X 0 0 0 0 0 0 0 0 0 Barry W Lynn EXECUTIVE DIRECTOR 170910 0 0 0 0 0 16179 0 7660 0 194749 0 0 0 Michael Smoot Finance Director 105268 0 0 0 0 0 10031 0 35591 0 150890 0 0 0 RICHARD KATSKEE Legal Director 174192 0 0 0 0 0 17317 0 26944 0 218453 0 0 0 ELIZABETH PURSELL Development Director 140869 0 0 0 0 0 13545 0 14388 0 168802 0 0 0 Margaret Garrett Legislative Affairs Director 150415 0 0 0 0 0 14285 0 8358 0 173058 0 0 0 GLEN R BOSTON Communications Director 129973 0 0 0 0 0 12241 0 27625 0 169839 0 0 0 ALEX Luchenitser Associate Legal Director 119657 0 0 0 0 0 11946 0 26725 0 158328 0 0 0 X 34 145883 FAIR MARKET VALUE 0 1 0 Form 990, Part VI, Section A, line 6 THE ORGANIZATION HAS MEMBERS FROM THE NATIONAL LEADERSHIP COUNCIL. Form 990, Part VI, Section B, line 11b THE AUDIT COMMITTEE REVIEWS THE 990 FORM BEFORE IT IS FILED THEN IT IS SENT VIA EMAIL TO THE ENTIRE GOVERNING BODY. Form 990, Part VI, Section B, line 12c EACH YEAR THE CONFLICT OF INTEREST POLICY IS REVIEWED AT AN ALL STAFF MEETING AND THEN STAFF ARE REQUESTED TO REVIEW AND SIGN THE DOCUMENT RETURNING IT TO THE MANAGING DIRECTOR WHERE IT IS REVIEWED FOR POSSIBLE CONFLICTS. IF A CONFLICT IS DISCLOSED THEN IT IS BROUGHT TO THE ATTENTION OF THE CEO AND BOARD OF TRUSTEES FOR FINAL RESOLUTION. THE CONFLICT OF INTEREST FORMS ARE ON FILE IN THE MANAGING DIRECTOR'S OFFICE. Form 990, Part VI, Section B, line 15 COMPENSATION FOR THE CEO AND OTHER EXECUTIVES IS DETERMINED BASED ON MARKET PAY FOR THESE POSITIONS COMPARING THE GEOGRAPHIC AREA, OTHER PRIVATE FOUNDATIONS AND PUBLISHED NOT-FOR-PROFIT COMPENSATION SURVEYS. THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND DETERMINES THE COMPENSATION FOR THE INDIVIDUAL. Form 990, Part VI, Section C, line 19 GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.