ACLU OF MONTANA FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ACLU OF MONTANA FOUNDATION INC (EIN 81-0445339)
Tax period
2024-04-01 to 2025-03-31
Filed
2025-12-12
IRS object ID
202503469349300810
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-12-12T09:18:39-06:00ReturnTs
Tax Period End2025-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN810348775PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JUNKERMIERCLARKCAMPANELLASTEVENS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1321 W BROADWAY 4TH FLOORAddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59802ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810445339EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACLU OF MONTANA FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlACLUBusinessNameControlTxt
Phone4064438590PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAKILAH DEERNOSEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4064438590PhoneNum
Signature2025-12-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISSA A GRIMM CPAPreparerPersonNm
PTINP01067948PTIN
Phone4065494148PhoneNum
Preparation2025-12-09PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAKILAH DEERNOSEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,845,546GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACLUMONTANA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionOUR MISSION IS TO DEFEND, PRESERVE, AND ADVANCE CIVIL LIBERTIES.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,151,598PYContributionsGrantsAmt
CY Contributions Grants$1,741,548CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$48,198PYInvestmentIncomeAmt
CY Investment Income$83,731CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$5,445CYOtherRevenueAmt
PY Total Revenue$1,199,796PYTotalRevenueAmt
CY Total Revenue$1,830,724CYTotalRevenueAmt
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$1,090,850PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$952,939CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$400PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$14,750CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$153,501CYTotalFundraisingExpenseAmt
PY Other Expenses$490,585PYOtherExpensesAmt
CY Other Expenses$369,658CYOtherExpensesAmt
PY Total Expenses$1,581,835PYTotalExpensesAmt
CY Total Expenses$1,337,347CYTotalExpensesAmt
PY Revenues Less Expenses-$382,039PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$493,377CYRevenuesLessExpensesAmt
Total Assets BOY$3,271,457TotalAssetsBOYAmt
Total Assets EOY$3,737,615TotalAssetsEOYAmt
Total Liabilities BOY$113,868TotalLiabilitiesBOYAmt
Total Liabilities EOY$107,909TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,157,589NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,629,706NetAssetsOrFundBalancesEOYAmt
MissionDEFEND, PRESERVE AND ADVANCE CIVIL LIBERTIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$351,024ExpenseAmt
DescPUBLIC POLICY - ADVOCATE FOR POLICY REFORM RELATED TO CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$288,369ExpenseAmt
DescLEGAL PROGRAM - PROVIDE REPRESENTATION FOR INDIVIDUALS AND ENTITIES ON MATTERS REGARDING CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTS VIOLATIONS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$204,795ExpenseAmt
DescCOMMUNICATIONS - EDUCATED AND INFORMED THE PUBLIC ABOUT CIVIL LIBERTIES ISSUES AND THE ACLU OF MONTANA'S WORK, INCLUDING ON CRIMINAL JUSTICE REFORM, RACIAL JUSTICE, AND OTHER RIGHTS, THROUGH PRINT AND ELECTRONIC MEDIA.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$844,188TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
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 Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee19EmployeeCnt
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
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
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 Body0Form990ProvidedToGvrnBodyInd
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 OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4064438590PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PAUL MCKEAN
PRESIDENT2.001.00Yes (X)Yes (X)$0$0$0
ZEKE CAMPFIELD
VICE PRESIDENT2.001.00Yes (X)Yes (X)$0$0$0
HEATHER CORSON
TREASURER2.001.00Yes (X)Yes (X)$0$0$0
BRADLEY HONEYQUILL
AEO2.001.00Yes (X)Yes (X)$0$0$0
SAPPHIRE CARTER
LAW SCHOOL REP2.001.00Yes (X)Yes (X)$0$0$0
WYATT MURDOCH
DIRECTOR2.001.00Yes (X)$0$0$0
LINDA GRYCZAN
DIRECTOR2.001.00Yes (X)$0$0$0
ANTHONY SHIELDS
DIRECTOR2.001.00Yes (X)$0$0$0
ALICE BOYER
DIRECTOR2.001.00Yes (X)$0$0$0
CLARK STIRGUS
DIRECTOR2.001.00Yes (X)$0$0$0
DENNIS TAYLOR
DIRECTOR2.001.00Yes (X)$0$0$0
VICKIE CHRISTIE
DIRECTOR2.001.00Yes (X)$0$0$0
RHIANNA TRETIN
DIRECTOR2.001.00Yes (X)$0$0$0
MARK LAUBURG
DIRECTOR2.001.00Yes (X)$0$0$0
AKILAH DEERNOSE
EXECUTIVE DIRECTOR40.001.00Yes (X)$118,883$0$14,730
FieldValueIRS element (for citing)
Total Reportable Comp From Org$118,883TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,730TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,741,548AllOtherContributionsAmt
Noncash Contributions$165,423NoncashContributionsAmt
Total Contributions$1,741,548TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$98,553TotalRevenueColumnAmt
Exclusion$98,553ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$14,822OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$14,822OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$14,822TotalRevenueColumnAmt
Related Or Exempt Func Income-$14,822RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescATTORNEY FEESDesc
Business541100BusinessCd
Total Revenue Column$5,445TotalRevenueColumnAmt
Related Or Exempt Func Income$5,445RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,445OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,830,724TotalRevenueColumnAmt
Related Or Exempt Func Income-$9,377RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$98,553ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$118,883TotalAmt
Program Services$80,764ProgramServicesAmt
Management And General$24,450ManagementAndGeneralAmt
Fundraising$13,669FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$659,825TotalAmt
Program Services$448,251ProgramServicesAmt
Management And General$135,709ManagementAndGeneralAmt
Fundraising$75,865FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$36,367TotalAmt
Program Services$24,705ProgramServicesAmt
Management And General$7,481ManagementAndGeneralAmt
Fundraising$4,181FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$77,256TotalAmt
Program Services$52,484ProgramServicesAmt
Management And General$15,889ManagementAndGeneralAmt
Fundraising$8,883FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$60,608TotalAmt
Program Services$41,173ProgramServicesAmt
Management And General$12,466ManagementAndGeneralAmt
Fundraising$6,969FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$28,449TotalAmt
Program Services$18,493ProgramServicesAmt
Management And General$8,479ManagementAndGeneralAmt
Fundraising$1,477FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,563TotalAmt
Program Services$34,168ProgramServicesAmt
Management And General$15,667ManagementAndGeneralAmt
Fundraising$2,728FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$14,750TotalAmt
Fundraising$14,750FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$97,064TotalAmt
Program Services$63,097ProgramServicesAmt
Management And General$28,929ManagementAndGeneralAmt
Fundraising$5,038FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,245TotalAmt
Program Services$1,138ProgramServicesAmt
Management And General$35ManagementAndGeneralAmt
Fundraising$72FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,044TotalAmt
Program Services$7,264ProgramServicesAmt
Management And General$1,425ManagementAndGeneralAmt
Fundraising$1,355FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$12,732TotalAmt
Program Services$8,276ProgramServicesAmt
Management And General$3,795ManagementAndGeneralAmt
Fundraising$661FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$31,484TotalAmt
Program Services$3,180ProgramServicesAmt
Management And General$28,057ManagementAndGeneralAmt
Fundraising$247FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$39,678TotalAmt
Program Services$22,815ProgramServicesAmt
Management And General$13,997ManagementAndGeneralAmt
Fundraising$2,866FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,528TotalAmt
Program Services$4,725ProgramServicesAmt
Management And General$803ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,271TotalAmt
Program Services$165ProgramServicesAmt
Management And General$2,106ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,861TotalAmt
Program Services$3,813ProgramServicesAmt
Management And General$1,048ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DUES AND SUBSCRIPTIONS$21,505$10,549$9,232$1,724
STAFF TRAINING$21,249$9,372$10,799$1,078
TELECOMMUNICATIONS$19,789$6,538$12,161$1,090
BAD DEBTS$10,000$10,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,196TotalAmt
Program Services$3,218ProgramServicesAmt
Management And General$7,130ManagementAndGeneralAmt
Fundraising$848FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,337,347TotalAmt
Program Services$844,188ProgramServicesAmt
Management And General$339,658ManagementAndGeneralAmt
Fundraising$153,501FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$198,108BOYAmt
EOY$214,398EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$56,308BOYAmt
EOY$240,909EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,795BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,162BOYAmt
EOY$8,462EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$64,320LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$54,895LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$24,031BOYAmt
EOY$9,425EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,776,942BOYAmt
EOY$2,854,437EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$208,111BOYAmt
EOY$409,984EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,271,457BOYAmt
EOY$3,737,615EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$81,891BOYAmt
EOY$107,909EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,977BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$113,868BOYAmt
EOY$107,909EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,111,065BOYAmt
EOY$3,126,350EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$46,524BOYAmt
EOY$503,356EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,157,589BOYAmt
EOY$3,629,706EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,271,457BOYAmt
EOY$3,737,615EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$493,377ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$21,260NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,953,792CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,604,420CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,341,044CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,093,578CurrentTaxYearMinus1YearAmt
Current Tax Year$1,741,548CurrentTaxYearAmt
Total$8,734,382TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,953,792CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,604,420CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,341,044CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,093,578CurrentTaxYearMinus1YearAmt
Current Tax Year$1,741,548CurrentTaxYearAmt
Total$8,734,382TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,232,418SubstantialContributorsTotAmt
Public Support Total170$7,501,964PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,706CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,044CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$56,369CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$48,198CurrentTaxYearMinus1YearAmt
Current Tax Year$98,553CurrentTaxYearAmt
Total$245,870TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$5,445CurrentTaxYearAmt
Total$5,445TotalAmt
FieldValueIRS element (for citing)
Total Support$8,985,697TotalSupportAmt
Gross Receipts Rltd Activities$151,444GrossReceiptsRltdActivitiesAmt
Public Support CY1700.83490PublicSupportCY170Pct
Public Support PY1700.87260PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 C IRS990ScheduleC

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,337,347FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,337,347FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$208,735FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$52,184FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$209,101CurrentYearMinus3Amt
Current Year Minus2$247,100CurrentYearMinus2Amt
Current Year Minus1$229,092CurrentYearMinus1Amt
Current Year$197,959CurrentYearAmt
Total$883,252TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,324,878LobbyingCeilingAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$52,275CurrentYearMinus3Amt
Current Year Minus2$61,775CurrentYearMinus2Amt
Current Year Minus1$57,273CurrentYearMinus1Amt
Current Year$43,773CurrentYearAmt
Total$215,096TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$322,644GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,819OtherCostOrOtherBasisAmt
Depreciation$3,143DepreciationAmt
Book Value$5,676BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$55,501OtherCostOrOtherBasisAmt
Depreciation$51,752DepreciationAmt
Book Value$3,749BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,425TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM RELATED PARTY - ACLU OF MONTANA$57,006
DUE FROM RELATED PARTY - ACLU NATIONAL$352,978
FieldValueIRS element (for citing)
Total Book Value Other Assets$409,984TotalBookValueOtherAssetsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationTHE MONTANA COMMUNITY FOUNDATION, INC. (MCF), A MONTANA NON-PROFIT CORPORATION, HAS ESTABLISHED AN AMERICAN CIVIL LIBERTIES UNION OF MONTANA AND AFFILIATE FUND (THE FUND). THE FUND IS AN INVIOLABLE ENDOWMENT FUND WHEREBY THE PRINCIPAL IS DONATED TO THE MCF FOR THE BENEFIT OF ACLU OF MONTANA. AS INCOME IS EARNED, IT IS DISTRIBUTED TO ACLU OF MONTANA AS UNRESTRICTED REVENUE. NET CAPITAL APPRECIATION IS CONSIDERED AN ADDITION TO PRINCIPAL. THE ASSETS OF THE FUND ARE PROPERTY OF MCF AND ARE THEREFORE NOT REPORTED ON ACLU OF MONTANA'S FINANCIAL STATEMENTS. THE PRINCIPAL BALANCE OF THE FUND AT MARCH 31, 2025 WAS $131,956.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution6ContributionCnt
Noncash Contributions Rpt F990$165,423NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE CHANGES TO THE BYLAWS DESIGNATE CERTAIN OFFICERS AS CHAIRPERSONS OF VARIOUS COMMITTEES. THE REVISIONS ALSO UPDATE THE START OF BOARD TERMS TO BEGIN ON THE QUARTER FOLLOWING ELECTION, RATHER THAN ON A CALENDAR-YEAR BASIS, UNLESS THE INDIVIDUAL IS APPOINTED.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS WILL REVIEW THE FORM 990, WITH THE EXCEPTION OF SCHEDULE B, BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE CONFLICTS AND THE ORGANIZATION DISCUSSES WITH IT'S BOARD MEMBERS AND EMPLOYEES THE IMPORTANCE OF COMPLYING WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE COMMITTEE DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION AND THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF OTHER EMPLOYEES WITH THE APPROVAL OF THE BOARD OF DIRECTORS IN THE BUDGETING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION INC - MONTANABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1968AddressLine1Txt
CityMISSOULACityNm
State AbbreviationMTStateAbbreviationCd
ZIP59806ZIPCd
FieldValueIRS element (for citing)
EIN810431527EIN
Primary ActivitiesTO DEFEND, PRESERVE, AND ADVANCE CIVIL LIBERTIESPrimaryActivitiesTxt
Legal Domicile StateMTLegalDomicileStateCd
Exempt Code Section501(C)4ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
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 Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
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 (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
AMERICAN CIVIL LIBERTIES UNION INC - MONTANA
O$179,300COST
AMERICAN CIVIL LIBERTIES UNION INC - MONTANA
N$6,939COST
AMERICAN CIVIL LIBERTIES UNION INC - MONTANA
Q$227,076COST

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