ACLU FOUNDATION OF MASSACHUSETTS INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- ACLU FOUNDATION OF MASSACHUSETTS INC (EIN 47-3686152)
- Tax period
- 2017-04-01 to 2018-03-31
- Filed
- 2018-11-05
- IRS object ID
- 201823099349301832
- Schema version
- 2017v2.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-05T16:51:03-05:00 | ReturnTs |
| Tax Period End | 2018-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271616877 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Melissa Gilroy CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Greenacre Rd | AddressLine1Txt |
| City | Westwood | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02090 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473686152 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACLU Foundation of Massachusetts Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACLU | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 Congress Street | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Carol Rose | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 6174823170 | PhoneNum |
| Signature | 2018-09-28 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Melissa Gilroy | PreparerPersonNm |
| PTIN | P01069703 | PTIN |
| Phone | 7816964019 | PhoneNum |
| Preparation | 2018-11-05 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 184.171.140.17 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-05 | IPDt |
| IP Tm | 16:51:38 | IPTm |
| Federal Original Submission Id | 0481462018309gqfee0b | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2018-11-05 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 55F3F3ACD714A8B7E1FDAA2AE109E070E46951E6 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 55F3F3ACD714A8B7E1FDAA2AE109E070E46951E6 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Gross Receipts | $4,300,468 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | ACLU 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 Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $3,510,606 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $480,085 | CYProgramServiceRevenueAmt |
| CY Investment Income | $153,625 | CYInvestmentIncomeAmt |
| CY Other Revenue | -$82,469 | CYOtherRevenueAmt |
| CY Total Revenue | $4,061,847 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $3,229,535 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $773,319 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $1,134,720 | CYOtherExpensesAmt |
| CY Total Expenses | $4,364,255 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | -$302,408 | CYRevenuesLessExpensesAmt |
| Total Assets EOY | $9,760,736 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $583,600 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances EOY | $9,177,136 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ACLU 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,066,841 | ExpenseAmt |
| Desc | The 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 | $3,066,841 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 35 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Shirley Lai | PersonNm |
| Phone | 6174823170 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 Congress Street | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Ron Ansin | ||||||||
| Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Maria Manning | ||||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Murat Bicer | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kim Marrkand | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Nicki Nichols Gamble | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Martin Fantozzi | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Peter Epstein | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kevin Prussia | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Holly Gunner | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Norma Shapiro | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JB Kittredge | ||||||||
| Clerk | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Nancy Ryan | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Carol Rose | ||||||||
| Executive Director | 36.00 | 4.00 | $211,237 | $23,481 | $72,671 | Yes (X) | ||
| Matt Segal | ||||||||
| Legal Director | 39.00 | 1.00 | $180,063 | $4,617 | $37,043 | Yes (X) | ||
| Shirley Lai | ||||||||
| Dir of Finance and Admin | 36.00 | 4.00 | $165,894 | $18,433 | $45,016 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $557,194 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $46,531 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,730 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $804,626 | FundraisingAmt |
| All Other Contributions | $2,705,980 | AllOtherContributionsAmt |
| Total Contributions | $3,510,606 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Legal awards | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $480,085 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $480,085 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $480,085 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $153,625 | TotalRevenueColumnAmt |
| Exclusion | $153,625 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $131,125 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $804,626 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $238,621 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$107,496 | TotalRevenueColumnAmt |
| Exclusion | -$107,496 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $25,027 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,027 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $25,027 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,061,847 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $505,112 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $46,129 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,327 | TotalAmt |
| Program Services | $158,495 | ProgramServicesAmt |
| Management And General | $21,133 | ManagementAndGeneralAmt |
| Fundraising | $31,699 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,094,723 | TotalAmt |
| Program Services | $1,426,050 | ProgramServicesAmt |
| Management And General | $283,566 | ManagementAndGeneralAmt |
| Fundraising | $385,107 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,051 | TotalAmt |
| Program Services | $110,715 | ProgramServicesAmt |
| Management And General | $20,453 | ManagementAndGeneralAmt |
| Fundraising | $25,883 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $599,103 | TotalAmt |
| Program Services | $413,914 | ProgramServicesAmt |
| Management And General | $52,109 | ManagementAndGeneralAmt |
| Fundraising | $133,080 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,331 | TotalAmt |
| Program Services | $115,273 | ProgramServicesAmt |
| Management And General | $22,155 | ManagementAndGeneralAmt |
| Fundraising | $29,903 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,084 | TotalAmt |
| Program Services | $51,084 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,132 | TotalAmt |
| Management And General | $18,132 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,737 | TotalAmt |
| Program Services | $155,909 | ProgramServicesAmt |
| Management And General | $38,272 | ManagementAndGeneralAmt |
| Fundraising | $23,556 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,994 | TotalAmt |
| Program Services | $61,265 | ProgramServicesAmt |
| Management And General | $7,497 | ManagementAndGeneralAmt |
| Fundraising | $13,232 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,207 | TotalAmt |
| Program Services | $65,112 | ProgramServicesAmt |
| Management And General | $7,221 | ManagementAndGeneralAmt |
| Fundraising | $18,874 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $397,640 | TotalAmt |
| Program Services | $299,985 | ProgramServicesAmt |
| Management And General | $43,037 | ManagementAndGeneralAmt |
| Fundraising | $54,618 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,069 | TotalAmt |
| Program Services | $46,822 | ProgramServicesAmt |
| Management And General | $2,786 | ManagementAndGeneralAmt |
| Fundraising | $11,461 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,678 | TotalAmt |
| Program Services | $38,331 | ProgramServicesAmt |
| Management And General | $2,299 | ManagementAndGeneralAmt |
| Fundraising | $4,048 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,594 | TotalAmt |
| Program Services | $21,232 | ProgramServicesAmt |
| Management And General | $1,278 | ManagementAndGeneralAmt |
| Fundraising | $2,084 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Miscellaneous | $25,064 | $20,623 | $249 | $4,192 |
| Printing and publishing | $39,647 | $24,502 | $432 | $14,713 |
| Dues and fees | $42,685 | $23,429 | $2,298 | $16,958 |
| Books and subscriptions | $39,189 | $34,100 | $1,178 | $3,911 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,364,255 | TotalAmt |
| Program Services | $3,066,841 | ProgramServicesAmt |
| Management And General | $524,095 | ManagementAndGeneralAmt |
| Fundraising | $773,319 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $708,945 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $195,288 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $81,758 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $467,087 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $228,640 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $238,447 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,724,655 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,563,374 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $248,269 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $9,760,736 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $337,837 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $129,410 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $116,353 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $583,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,589,403 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,587,733 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $9,177,136 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $9,760,736 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$302,408 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $682,009 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $8,797,535 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $3,990,691 | CurrentTaxYearAmt |
| Total | $3,990,691 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $3,990,691 | CurrentTaxYearAmt |
| Total | $3,990,691 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,539,805 | SubstantialContributorsTotAmt |
| Public Support Total170 | $450,886 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $153,625 | CurrentTaxYearAmt |
| Total | $153,625 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $25,027 | CurrentTaxYearAmt |
| Total | $25,027 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,169,343 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,469,270 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| Investment Earnings Or Losses | $185,012 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $95,908 | OtherExpendituresAmt |
| End Year Balance | $2,563,374 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,320,693 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $208,499 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $59,922 | OtherExpendituresAmt |
| End Year Balance | $2,469,270 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,517,783 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$139,932 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $57,158 | OtherExpendituresAmt |
| End Year Balance | $2,320,693 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,466,313 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $107,621 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $56,151 | OtherExpendituresAmt |
| End Year Balance | $2,517,783 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,354,981 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $170,573 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $59,241 | OtherExpendituresAmt |
| End Year Balance | $2,466,313 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $467,087 | OtherCostOrOtherBasisAmt |
| Depreciation | $228,640 | DepreciationAmt |
| Book Value | $238,447 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $238,447 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investments in Funds - not traded | Desc |
| Book Value | $2,563,374 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,563,374 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Security deposits | $1,000 |
| Due from Related party - National | $247,269 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $248,269 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Due to Related party - National | $35,070 |
| Due to ACLU Union | $81,283 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $116,353 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,086,827 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $682,009 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $104,350 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $238,621 | OtherRevenueAmt |
| Revenue Not Reported | $1,024,980 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,061,847 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,061,847 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,707,226 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $104,350 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $238,621 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $342,971 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,364,255 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,364,255 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BOR Dinner | Event1Nm |
| Gross Receipts Event1 | $935,751 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $804,626 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $131,125 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $238,621 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $935,751 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $804,626 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $131,125 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $238,621 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $238,621 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$107,496 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|
| Carol Rose | ||||||
| Executive Director | $211,237 | $23,481 | $67,803 | $4,868 | $279,040 | $28,349 |
| Matt Segal | ||||||
| Legal Director | $180,063 | $4,617 | $36,117 | $926 | $216,180 | $5,543 |
| Shirley Lai | ||||||
| Dir of Finance and Admin | $165,894 | $18,433 | $42,398 | $2,618 | $208,292 | $21,051 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | As 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 12c | If conflicts of interest are present, the interested member is not permitted to vote on related issues. The Executive Director and Director of Finance and Adminstration oversee all expenses and vendor relationships and report to the Executive Committee and Board Chair about any potential conflict for Board discussion and, if necessary, Board action. |
| CEO executive director top management comp Part VI line 15a | The 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 15b | For 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 19 | Governing Documents are available upon request from the Organization. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Other adjustments relate to the transfer of net assets from another nonprofit organization. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| ACLU of Massachusetts | ||||||||||
| 211 Congress Street | Boston | MA | 02110 | 041180450 | Preserve Civil Liberties | MA | 501 C 4 | N/A | false | |
| ACLU Foundation Trust | ||||||||||
| 211 Congress St | Boston | MA | 02110 | 237312949 | Assumed assets liabilies all operations | MA | 501 c 3 | N/A | false | 10 |
Comments