2015-11-17T08:05:59-05:00 2015-03-31 271616877 Melissa Gilroy CPA 80 Greenacre Rd Westwood MA 02090 990 2014-04-01 237312949 American Civil Liberties Union Foundation AMER 211 Congress Street Boston MA 02110 Carol Rose Executive Direc 6174823170 2015-10-15 false Melissa Gilroy P01069703 7816964019 2015-11-17 X 2014 2016-03-07 17:11:31Z of Massachusetts 2746959 false X X Trust 1973 MA ACLU Foundation of MA was established to defend freedoms guaranteed in the constitution and bill of rights through public education and litigation. 12 12 32 25 0 0 1451303 2453739 59968 33317 161505 159119 -14724 -27321 1658052 2618854 0 0 1830516 2368455 0 456506 618891 626538 2449407 2994993 -791355 -376139 8881198 9272762 672113 1167916 8209085 8104846 ACLU Foundation of MA was established to defend freedoms guaranteed in the constitution and bill of rights through public education and litigation. false false 2128497 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. 2128497 true true false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 19 0 true 32 true false false false false false true true false false false false false false X 12 12 false false false false false false false true true false true true true true true true true true true true false MA X X Shirley Lai 6174823170 211 Congress Street Boston MA 02110 X Ron Ansin Chair 1.00 0.00 X X 0 0 0 Maria Maning Trustee 1.00 0.00 X 0 0 0 Joshua Boger Trustee 1.00 0.00 X 0 0 0 Kim Marrkand Trustee 1.00 0.00 X 0 0 0 Nicki Nichols Gamble Trustee 1.00 0.00 X 0 0 0 Martin Fantozzi Trustee 1.00 0.00 X 0 0 0 Ellen Fisher Trustee 1.00 0.00 X 0 0 0 Matt Patsky Trustee 1.00 0.00 X 0 0 0 Holly Gunner Trustee 1.00 0.00 X 0 0 0 Kevin Prussia Trustee 1.00 0.00 X 0 0 0 JB Kittredge Trustee 1.00 0.00 X 0 0 0 Leslie Shapiro Trustee 1.00 0.00 X 0 0 0 Carol Rose Executive Director 38.00 2.00 X 194312 10227 36218 Matt Segal Legal Director 40.00 0.00 X 155416 0 27067 Shirley Lai Dir of Finance and Admin 32.00 8.00 X 112954 28239 17506 Steven Hurley Director of Strategic Develop 36.00 4.00 X 108626 12070 23451 Sarah Wunsch Senior Attorney 40.00 0.00 X 107239 0 15448 678547 50536 119690 5 false true false 347140 2106599 2453739 Legal awards 541100 33317 33317 33317 146719 146719 12400 12400 12400 12400 90610 347140 128105 -37495 -37495 Other 900099 10174 10174 10174 2618854 202610 0 -37495 194312 145734 19431 29147 1457269 1030541 199099 227629 313939 211390 84520 18029 276273 205993 25710 44570 126662 87885 18486 20291 68855 43953 9389 15513 12383 12383 52540 36591 5532 10417 55575 41758 3024 10793 204833 156226 18637 29970 41242 29700 2219 9323 22707 18457 1601 2649 21317 18204 1210 1903 Event and food expense 17498 16025 1473 Printing and publishing 67665 40254 1379 26032 Dues and fees 25125 14056 3238 7831 Books and subscriptions 29351 26911 2167 273 7447 4819 492 2136 2994993 2128497 409990 456506 552312 821442 1325600 969519 44041 32742 184704 112977 72676 71727 4316840 4606201 2466313 2517783 103416 253348 8881198 9272762 184041 217385 110512 64374 377560 886157 672113 1167916 X 5720512 5316119 1457487 1723406 1031086 1065321 8209085 8104846 8881198 9272762 -376139 271900 0 X false true X true false X 1713435 1724133 3805380 1593241 2449561 11285750 1713435 1724133 3805380 1593241 2449561 11285750 1549140 9736610 20566 127576 135096 134026 146719 563983 5794 7023 8173 4830 10174 35994 11885727 0.81920 0.95000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2466313 49000 56151 2459162 2354981 170573 59241 2466313 2236769 173836 52836 2788 2354981 2256353 32205 49830 1959 2236769 1962166 357273 60924 2162 2256353 0.59000 0.41000 false false 184704 112977 71727 71727 Investments in Funds - not traded 2517783 F 2517783 Security deposits 12745 Due from Related party - union 240603 253348 Due from Related party - National 886157 886157 X 3124668 271900 105809 128105 505814 2618854 2618854 3228908 105809 128105 233914 2994994 2994994 Other revenues not included on Form 990 (Part XI, line 2d) Other revenues not included include the change in carrying value (fair value) of the Organization's interest in the Beneficial Trust. Other expenses not included on Form 990 (Part XII, line 2d) The other change represents the change in investment carrying value based on the fair value of the units held in the National endowment. Similar to unrealized gains and losses, this amount represents the change in value of this investment. Footnote for uncertain tax position under FIN 48 (Part X) The Foundation follows the provisions in GAAP, Accounting for Uncertainty in Income Taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return. This interpretation also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, and disclosure requirements for uncertain tax positions. The Foundation has determined that there are no material unrecognized tax effects as of March 31, 2015. BOR Dinner 437750 347140 90610 72035 30235 25835 437750 347140 90610 72035 30235 25835 128105 -37495 false false false false false false false false false Carol Rose Executive Director 194312 10227 34585 1633 228897 11860 Matt Segal Legal Director 155416 27067 182483 Shirley Lai Dir of Finance and Admin 112954 28239 14418 3088 127372 31327 Form 990 governing body review Part VI line 11 As required we make a completed copy of the form 990 available to the Trustees prior to the return being filed. All Trustee 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 Director's compensation is determined by the Board of Trustees based on bi-annual performance review, which consists of both written submission by all Directors and Trustees, which is reviewed by ACLUF of MA's chairman, Union Board President, and Union Vice President. Based on this performance review, the Director's and Trustees 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 on the Secretary of State of Massachusetts website and upon request. Explanation of other changes in net assets or fund balances Part XI line 9 Other adjustments relate to the change in fair value of the Organization's interest in the Beneficial Trust. ACLU of Massachusetts 211 Congress Street Boston MA 02110 041180450 Preserve Civil Liberties MA 501 C 4 N/A false Explanation of information on Schedule R The ACLU of Massachusetts, Inc. shares facilities and staff with this Organization. This Organization charges the ACLU of Massachusetts its proportional share of the salaries expenses and the ACLU of Massachusetts charges this Organization its proportional share of the facilities.