2014-06-04T16:02:22-05:00 2013-09-30 521197902 MULLEN SONDBERG WIMBISH & STONE PA 2553 HOUSLEY ROAD SUITE 200 ANNAPOLIS MD 214016751 990 2012-10-01 530184647 AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE AMER 2024663234 1301 K STREET NW NO 850-E WASHINGTON DC 20005 BARRY W LYNN 2024663234 2014-05-22 1 MICHELE L MOORE CPA P00740046 4102244920 2014-05-22 2012 2015-11-30 17:44:51Z BARRY W LYNN 1301 K STREET NW NO 850-E WASHINGTON DC 20005 13903629 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 34 0 0 0 4589192 4367750 942491 15798 367873 1148170 -55497 -151435 5844059 5380283 2600 1200 0 0 3083119 3103706 102000 149350 846297 2564645 2276998 5752364 5531254 91695 -150971 9513862 9927448 2593509 2767572 6920353 7159876 X DEFEND, MAINTAIN AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF CHURCH AND STATE. 0 0 1682489 3298 EDUCATIONAL AND PUBLICATION DIVISION: PROVIDED THE PRINTING AND DISTRIBUTION OF MATERIAL REGARDING THE SEPARATION OF CHURCH AND STATE. 839628 1200 FIELD SERVICES DIVISION: MAINTAINED CLOSE CONTACT WITH VARIOUS GOVERNMENT LEADERS AND CHURCH OFFICIALS NATIONWIDE. ALERTED MEMBERS TO PROPOSED LEGISLATION ON THE CHURCH. 1157221 12500 LEGAL DIVISION: LEGAL EXPENSES INCURRED IN THE DEFENSE OF THE SEPARATION OF CHURCH AND STATE. 43266 TRUSTEES AND NATIONAL ADVISORY COUNCIL MEETINGS 43266 3722604 1 1 0 1 0 0 0 0 0 0 1 0 0 0 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 50 0 1 34 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 DC 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 2024663234 1301 K STREET NW SUITE 850 EAST WASHINGTON DC 20005 RABBI MERRILL SHAPIRO 1.00 X X 0 0 0 REV NEAL JONES 1.00 X X 0 0 0 KAREN B RINGEN 1.00 X X 0 0 0 NANCY FRIEDMAN ESQ 1.00 X X 0 0 0 REV NANCY BRINK 1.00 X 0 0 0 ELLEN BROWN 1.00 X 0 0 0 OUIDA BROWN ESQ 1.00 X 0 0 0 STEPHANIE CAMPBELL 1.00 X 0 0 0 BARBARA ETKIND ESQ 1.00 X 0 0 0 RICHARD KATSKEE ESQ 1.00 X 0 0 0 RONAL MADNICK 1.00 X 0 0 0 DR CHUCK SMITH 1.00 X 0 0 0 JASON STEWART 1.00 X 0 0 0 JOHN SUAREZ MD 1.00 X 0 0 0 EDDIE TABASH ESQ 1.00 X 0 0 0 BARRY W LYNN 40.00 X 173713 0 21505 MICHAEL SMOOT 40.00 X 98151 0 26088 CHRISTINE COLBURN 40.00 X 98254 0 15493 AYESHA KHAN 40.00 X 163369 0 31740 JOSEPH CONN 40.00 X 139323 0 18138 MARGARET GARRETT 40.00 X 134314 0 17825 MARJORIE SPITZ-NAGROTSKY 40.00 X 127800 0 25476 ALEX LUCHENITSER 40.00 X 115754 0 16081 GREG LIPPER 40.00 X 100731 0 15034 1151409 0 187380 8 0 1 0 THE PRODUCTION MANAGEMENT GROUP INC 7160 COLUMBIA GATEWAY DR SUITE 30 COLUMBIA MD 21046 DIRECT MAIL SERVICES 631007 CRAVER MATHEWS SMITH & CO 1900 CAMPUS COMMONS DR SUITE 450 RESTON VA 20191 FUNDRAISING CONSULTANT 149350 2 1155 4366595 32458 4367750 LEGAL SETTLEMENT 541100 12500 12500 SALES 453000 3298 3298 15798 382863 382863 9237405 8472098 765307 765307 765307 41698 51248 -9550 -9550 OTHER REVENUE 900099 35636 35636 CHANGE IN VALUE OF SPLIT INTEREST 525990 -70163 -70163 MINIMUM PENSION LIABILITY ADJUSTM 900099 -107358 -107358 -141885 5380283 15798 0 996735 1200 1200 628313 376526 251787 1881790 1407891 223692 250207 172883 118883 27885 26115 246522 171947 38982 35593 174198 123905 25232 25061 18547 13291 3335 1921 27129 19440 4879 2810 149350 149350 83088 83088 15572 13552 2020 497983 427664 36963 33356 128118 85925 7363 34830 386844 277201 69568 40075 70296 40095 22149 8052 38458 16185 22013 260 1074 769 194 111 100267 80190 14132 5945 26131 20481 3585 2065 DIRECT MAIL 760794 434080 110256 216458 TRUSTEE EXPENSES 43266 43266 EQUIPMENT 36440 24905 7934 3601 OTHER 24878 7095 7296 10487 18113 18113 5531254 3722604 962353 846297 62875 185383 346298 311152 496423 204960 5199 2729 66557 64530 853671 637716 218320 215955 7892855 8494787 294819 301812 130516 146140 9513862 9927448 444425 429348 7250 5675 0 2141834 2332549 2593509 2767572 X 6803696 6956041 116657 203835 6920353 7159876 9513862 9927448 -150971 390494 0 X X 0 1 X 1 0 X 4429340 5257905 3904955 4587599 4367750 22547549 4429340 5257905 3904955 4587599 4367750 22547549 22547549 203532 -61914 4656838 367873 382863 5549192 37842 104711 -720286 -53904 -141855 -773492 27323249 1428298 0.82520 0.80640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21147 264748 285895 5245359 5531254 426563 106641 0 0 424181 424243 437618 426563 1712605 2568908 375392 305964 320236 285895 1287487 106045 106061 109405 106641 428152 642228 17790 19702 18959 21147 77598 5370 5370 88079 56562 31517 614465 475162 139303 145757 105992 39765 215955 CHARITABLE ANNUITY PAYABLE 858980 ACCRUED PENSION LIABILITY 1137327 REMAINDER TRUST PAYABLE 186307 DEFERRED RENT 70439 CAPITAL LEASE OBLIGATION 79496 2332549 X 5738937 390494 390494 5348443 83088 -51248 31840 5380283 5499414 51248 51248 5448166 83088 83088 5531254 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2010 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NET WITH REVENUE -51,248. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NET WITH REVENUE 51,248. X X X X 1 CRAVER MATHEWS SMITH & COMPANY 1900 CAMPUS COMMONS DRIVE 450 RESTON VA 20191 CONSULTANT 0 1978324 149350 1828974 1978324 149350 1828974 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 41698 41698 0 0 12527 3181 5350 30190 1 41698 41698 12527 3181 5350 30190 51248 -9550 X X X 0 0 0 0 0 0 0 0 0 BARRY W LYNN 173713 0 0 0 0 0 14217 0 7288 0 195218 0 0 0 AYESHA KHAN 163369 0 0 0 0 0 13703 0 18037 0 195109 0 0 0 JOSEPH CONN 139323 0 0 0 0 0 11297 0 6841 0 157461 0 0 0 MARGARET GARRETT 134314 0 0 0 0 0 10990 0 6835 0 152139 0 0 0 MARJORIE SPITZ-NAGROTSKY 127800 0 0 0 0 0 10567 0 14909 0 153276 0 0 0 X 11 32458 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS FROM THE NATIONAL ADVISORY COUNCIL. FORM 990, PART VI, SECTION B, LINE 11 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 EXECUTIVE DIRECTOR 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 AUDITORS.