AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA (EIN 42-1002093)
Tax period
2013-04-01 to 2014-03-31
Filed
2015-02-16
IRS object ID
201520489349300902
Schema version
2013v4.0
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)
Return2015-02-16T08:14:10-06:00ReturnTs
Tax Period End2014-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN421361038PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROTH & COMPANY PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1666 WALNUT STREET SUITE 1450AddressLine1
CityDES MOINESCity
StateIAState
ZIP Code503093918ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN421002093EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWABusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone5152433988PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1INSURANCE EXCHANGE BLDG NO 901AddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEREMY ROSENPersonNm
Person TitleEXEC DIRPersonTitleTxt
Phone5152433988PhoneNum
Signature2015-02-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWAYNE D FLOERCHINGERPreparerPersonNm
PTINP00225936PTIN
Phone5152440266PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEREMY ROSENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 5TH AVE STE 901AddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,203,631GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACLU-IA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers49TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$442,747PYContributionsGrantsAmt
CY Contributions Grants$1,163,912CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$31,877PYInvestmentIncomeAmt
CY Investment Income$25,829CYInvestmentIncomeAmt
PY Other Revenue$115PYOtherRevenueAmt
CY Other Revenue$13,890CYOtherRevenueAmt
PY Total Revenue$474,739PYTotalRevenueAmt
CY Total Revenue$1,203,631CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$399,504PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$520,514CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$109,387CYTotalFundraisingExpenseAmt
PY Other Expenses$81,449PYOtherExpensesAmt
CY Other Expenses$88,488CYOtherExpensesAmt
PY Total Expenses$480,953PYTotalExpensesAmt
CY Total Expenses$609,002CYTotalExpensesAmt
PY Revenues Less Expenses-$6,214PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$594,629CYRevenuesLessExpensesAmt
Total Assets BOY$982,517TotalAssetsBOYAmt
Total Assets EOY$1,598,395TotalAssetsEOYAmt
Total Liabilities BOY$54,652TotalLiabilitiesBOYAmt
Total Liabilities EOY$91,339TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$927,865NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,507,056NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ACLU FOUNDATION OF IOWA WORKS TO DEFEND AND PROMOTE THE CONSTITUTION OF THE UNITED STATES, FOCUSSING ESPECIALLY ON THE FIRST, FOURTH, FIFTH, SIXTH, EIGHTH AND 14TH AMENDMENTS. IT WORKS THROUGH LITIGATION AND LEGAL ADVOCACY, AS WELL AS THROUGH PUBLIC EDUCATION, TO SECURE AND ADVANCE THE CIVIL LIBERTIES VALUES WHICH ARE REFLECTED IN THOSE AND OTHER AMENDMENTS AND PROVISIONS OF THE CONSTITUTION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$213,994ExpenseAmt
DescTHE ACLU FOUNDATION OF IOWA ACHIEVEMENTS IN THE AREA OF LEGAL ADVOCACY AND LITIGATION:LITIGATED CASES INVOLVING FREE SPEECH (FLAG DESECRATION, CANDIDATES SPEECH), OPEN RECORDS (SCHOOL BOARD & CITY RECORDS), EQUALITY (GLBT DISCRIMINATION) VOTING RIGHTS, REPRODUCTIVE FREEDOM (TERMINATION OF PREGNANCY, INVOLUNTARY STERILIZATION), RIGHT TO PETITION, SURVEILLANCE/DUE PROCESS (TRAFFIC CAMERAS), DUE PROCESS (COERCED CONFESSIONS).Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$182,311ExpenseAmt
DescTHE ACLU FOUNDATION OF IOWA ACHIEVEMENTS IN THE AREA OF PUBLIC ADVOCACY AND COMMUNICATIONS:PERFORMED PUBLIC ADVOCACY AND COMMUNICATIONS IN THE AREAS OF IMMIGRATION RIGHTS (ICE DETAINERS), DUE PROCESS (USE OF TASERS), VOTING RIGHTS, INTERVIEWS ON NUMEROUS SUBJECTS, AND LEGISLATIVE AND RULE MAKING TESTIMONY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$396,305TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee7EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldIAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEREMY ROSENBusinessNameLine1
FieldValueIRS element (for citing)
Phone5152433988PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1901 INSURANCE EXCHANGE BUILDINGAddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SHAMS GHONEIM
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
DAVE MULLER
TREASURER1.00Yes (X)Yes (X)$0$0$0
SCOTT HARTSOOK
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JOAN MASOVER
SECRETARY1.00Yes (X)Yes (X)$0$0$0
ALEJANDRO OROZCO
AFFIRMATIVE ACTION OFFICER1.00Yes (X)Yes (X)$0$0$0
DENNIS PARMENTER
AT-LARGE EXEC COMM MEMBER1.00Yes (X)Yes (X)$0$0$0
BEN STONE
EXECUTIVE DIRECTOR35.00Yes (X)$79,316$19,828$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$79,316TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$19,828TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$989,308RelatedOrganizationsAmt
All Other Contributions$174,604AllOtherContributionsAmt
Total Contributions$1,163,912TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,620TotalRevenueColumnAmt
Exclusion$15,620ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$10,209SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$10,209SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,209TotalRevenueColumnAmt
Exclusion$10,209ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
LITIGATION SETTLEMENTS900099$14,006$14,006
SPECIAL EVENT900099-$116-$116
FieldValueIRS element (for citing)
Other Revenue Total$13,890OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,203,631TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$39,719ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$79,316TotalAmt
Program Services$51,555ProgramServicesAmt
Management And General$13,484ManagementAndGeneralAmt
Fundraising$14,277FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$329,300TotalAmt
Program Services$214,045ProgramServicesAmt
Management And General$55,981ManagementAndGeneralAmt
Fundraising$59,274FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$50,574TotalAmt
Program Services$32,873ProgramServicesAmt
Management And General$8,598ManagementAndGeneralAmt
Fundraising$9,103FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$31,411TotalAmt
Program Services$20,417ProgramServicesAmt
Management And General$5,340ManagementAndGeneralAmt
Fundraising$5,654FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$29,913TotalAmt
Program Services$19,444ProgramServicesAmt
Management And General$5,085ManagementAndGeneralAmt
Fundraising$5,384FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,563TotalAmt
Program Services$6,866ProgramServicesAmt
Management And General$1,796ManagementAndGeneralAmt
Fundraising$1,901FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,914TotalAmt
Program Services$16,194ProgramServicesAmt
Management And General$4,235ManagementAndGeneralAmt
Fundraising$4,485FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,294TotalAmt
Program Services$4,091ProgramServicesAmt
Management And General$1,070ManagementAndGeneralAmt
Fundraising$1,133FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,237TotalAmt
Program Services$4,704ProgramServicesAmt
Management And General$1,230ManagementAndGeneralAmt
Fundraising$1,303FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,063TotalAmt
Program Services$3,291ProgramServicesAmt
Management And General$861ManagementAndGeneralAmt
Fundraising$911FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISCELLANEOUS$9,881$6,423$1,679$1,779
PRINTING & PUBLISHING$8,877$5,770$1,509$1,598
TELEPHONE$8,304$5,397$1,412$1,495
POSTAGE & PROCESSING$3,183$2,069$541$573

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,172TotalAmt
Program Services$3,166ProgramServicesAmt
Management And General$489ManagementAndGeneralAmt
Fundraising$517FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$609,002TotalAmt
Program Services$396,305ProgramServicesAmt
Management And General$103,310ManagementAndGeneralAmt
Fundraising$109,387FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$399,904EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$946,415BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$14,192BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,536EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$55,118LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$33,660LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$21,910BOYAmt
EOY$21,458EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$1,172,497EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$982,517BOYAmt
EOY$1,598,395EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$54,652BOYAmt
EOY$91,339EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$54,652BOYAmt
EOY$91,339EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$517,870BOYAmt
EOY$346,639EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$108,600BOYAmt
EOY$395,976EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$301,395BOYAmt
EOY$764,441EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$927,865BOYAmt
EOY$1,507,056EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$982,517BOYAmt
EOY$1,598,395EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$594,629ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$15,438NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$372,044CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$465,961CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$589,856CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$442,747CurrentTaxYearMinus1YearAmt
Current Tax Year$1,163,912CurrentTaxYearAmt
Total$3,034,520TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$372,044CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$465,961CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$589,856CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$442,747CurrentTaxYearMinus1YearAmt
Current Tax Year$1,163,912CurrentTaxYearAmt
Total$3,034,520TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,222CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,775CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,135CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,082CurrentTaxYearMinus1YearAmt
Current Tax Year$27,443CurrentTaxYearAmt
Total$112,657TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,222CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,775CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,135CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,082CurrentTaxYearMinus1YearAmt
Current Tax Year$27,443CurrentTaxYearAmt
Total$112,657TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,921,863PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,585CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,779CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,388CurrentTaxYearMinus1YearAmt
Current Tax Year$15,620CurrentTaxYearAmt
Total$55,828TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,585CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,779CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,388CurrentTaxYearMinus1YearAmt
Current Tax Year$15,620CurrentTaxYearAmt
Total$55,828TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,416CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$9,074CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$27,786CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year-$1,061CurrentTaxYearMinus1YearAmt
Current Tax Year$13,890CurrentTaxYearAmt
Total$36,957TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$386,045CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$466,343CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$627,421CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$454,074CurrentTaxYearMinus1YearAmt
Current Tax Year$1,193,422CurrentTaxYearAmt
Total$3,127,305TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.93430PublicSupportCY509Pct
Public Support PY5090.91640PublicSupportPY509Pct
Investment Income CY0.01790InvestmentIncomeCYPct
Investment Income PY0.02290InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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$427,330BeginningYearBalanceAmt
Contributions$735,399ContributionsAmt
Investment Earnings Or Losses-$2,312InvestmentEarningsOrLossesAmt
End Year Balance$1,160,417EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$397,534BeginningYearBalanceAmt
Contributions$28,596ContributionsAmt
Investment Earnings Or Losses$1,200InvestmentEarningsOrLossesAmt
End Year Balance$427,330EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$352,088BeginningYearBalanceAmt
Contributions$34,817ContributionsAmt
Investment Earnings Or Losses$10,629InvestmentEarningsOrLossesAmt
End Year Balance$397,534EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$348,665BeginningYearBalanceAmt
Contributions$36,990ContributionsAmt
Investment Earnings Or Losses-$33,187InvestmentEarningsOrLossesAmt
Other Expenditures$380OtherExpendituresAmt
End Year Balance$352,088EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$369,283BeginningYearBalanceAmt
Contributions$61,920ContributionsAmt
Investment Earnings Or Losses-$82,538InvestmentEarningsOrLossesAmt
End Year Balance$348,665EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.34120BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.65880PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,511OtherCostOrOtherBasisAmt
Book Value$16,511BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,607OtherCostOrOtherBasisAmt
Depreciation$33,660DepreciationAmt
Book Value$4,947BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,458TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
BENEFICIAL INTEREST IN PERPETUAL TRUST$728,336F
CERTIFICATES OF DEPOSIT$50,000F
MUTUAL FUNDS$16,953F
COMMON INVESTMENT TRUST$377,208F
FieldValueIRS element (for citing)
Total Book Value Securities$1,172,497TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt$1,205,943TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2,312NetUnrealizedGainsInvstAmt
Revenue Not Reported$2,312RevenueNotReportedAmt
Revenue Subtotal$1,203,631RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,203,631TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$0TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$0ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$0TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationALL CONTRIBUTIONS TO THE EDWARD S. ALLEN PERMANENT ENDOWMENT FUND RECEIVED AFTER SEPTEMBER 1, 1993 ARE TO BE REMITTED TO THE ACLU TRUST FOR THE BILL OF RIGHTS. THE FUND CURRENTLY HAS A BALANCE OF $36,105. THE FOUNDATION IS A BENEFICARY OF A PERPETUAL TRUST CURRENTLY VALUED AT $728,336 WHICH PROVIDES FOR AN ANNUAL DISTRIBUTION OF 5% OF THE FAIR VALUE OF THE TRUST FOR UNRESTRICTED USE BY THE FOUNDATION. THE FOUNDATION'S BOARD OF TRUSTEES HAS DESIGNATED $122,606 IN FUNDS AT MARCH 31, 2014 TO BE UTILIZED IN THE EVENT OF UNFORESEEN AND/OR EMERGENCY LITIGATION EXPENSES THAT SUBSTANTIALLY EXCEED OTHER UNRESTRICTED FUNDS BUDGETED FOR SUCH EXPENSES. ALSO, THE COMBINED ENTITIES' BOARDS HAVE SET ASIDE $458,222 IN FUNDS RECEIVED FROM THE DONORS FOR THE PURPOSE OF SELF-DISCIPLINE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 AND SUPPORTING SCHEDULES IS DRAFTED BY A PAID PREPARER AND REVIEWED WITH THE EXECUTIVE DIRECTOR. THE FORM IS THEN REVIEWED IN A JOINT MEETING OF THE MEMBERS OF THE FINANCE/AUDIT COMMITTEE WITH THE PAID PREPARER AND EXECUTIVE DIRECTOR. A COPY OF THE FORM 990 IS EMAILED TO THE DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY AT ITS MARCH BOARD MEETING, ALL TRUSTEES OF THE ORGANIZATION ARE REQUIRED TO REVIEW OUR CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST FORM ON WHICH THEY DISCLOSE ALL POTENTIAL CONFLICTS AS DEFINED IN OUR POLICY. TRUSTEES ARE REMINDED THAT THEY HAVE AN OBLIGATION TO INFORM THE ORGANIZATION IF ANY CONFLICTS ARISE DURING THEIR SERVICE ON THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15AIT HAS BEEN THE PRACTICE TO HAVE COMPARABLE SURVEY SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE DURING THE PROCESS OF DETERMING SALARIES. IN ADDITION, CONTEMPORANEOUS NOTES AND MINUTES OF THESE PROCEEDINGS HAVE BEEN KEPT AND MAINTAINED IN OUR FILES.
FORM 990, PART VI, SECTION C, LINE 19UPON RECEIPT OF A WRITTEN REQUEST, WITHIN FIVE BUSINESS DAYS, THE ORGANIZATION WILL PROVIDE COPIES OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS. REQUESTS MAY BE SENT TO: ACLU-IA, 505 FIFTH AVENUE, STE. 901, DES MOINES, IA 50309. REQUESTS MAY ALSO BE SENT THROUGH THE ORGANIZATION'S WEB SITE, WW.ACLU-IA.ORG. CLICK ON "CONTACT US". REQUESTS MUST PROVIDE A RETURN POSTAL ADDRESS OR EMAIL ADDRESS.
FORM 990, PART XII, LINE 2C:NO CHANGE FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION OF IOWABusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 5TH STREET INSURANCE EXCHANGE BAddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode
FieldValueIRS element (for citing)
EIN420892616EIN
Primary ActivitiesACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS.PrimaryActivitiesTxt
Legal Domicile StateIALegalDomicileStateCd
Exempt Code Section501(C)(4)ExemptCodeSectionTxt
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxt
ACLU OF IOWA - LESS THAN 50000
M
ACLU OF IOWA - LESS THAN 50000
N
ACLU OF IOWA - LESS THAN 50000
O
ACLU OF IOWA - LESS THAN 50000
P
ACLU OF IOWA - LESS THAN 50000
L

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