AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA (EIN 42-1002093)
Tax period
2024-04-01 to 2025-03-31
Filed
2025-12-02
IRS object ID
202513369349300916
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)
Return2025-12-02T15:24:54-06:00ReturnTs
Tax Period End2025-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1600 3RD AVENUE SE SUITE 300AddressLine1Txt
CityCEDAR RAPIDSCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN421002093EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNIONBusinessNameLine1Txt
Business Name Line2FOUNDATION OF IOWABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone5152433988PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 5TH AVE 808AddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50309ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARK STRINGERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5152433988PhoneNum
Signature2025-12-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID LITTLEPreparerPersonNm
PTINP01480921PTIN
Phone3193632697PhoneNum
Preparation2025-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK STRINGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 5TH AVE 808AddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50309ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,950,057GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACLU-IA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionTO PROTECT THE BASIC FREEDOMS AND LIBERTIES OF EVERYONE IN IOWA.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers13000TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,685,951PYContributionsGrantsAmt
CY Contributions Grants$1,811,335CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$24,179PYInvestmentIncomeAmt
CY Investment Income$20,589CYInvestmentIncomeAmt
PY Other Revenue$1,446PYOtherRevenueAmt
CY Other Revenue$709CYOtherRevenueAmt
PY Total Revenue$1,711,576PYTotalRevenueAmt
CY Total Revenue$1,832,633CYTotalRevenueAmt
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$1,369,903PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,256,983CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$292,078CYTotalFundraisingExpenseAmt
PY Other Expenses$675,386PYOtherExpensesAmt
CY Other Expenses$379,973CYOtherExpensesAmt
PY Total Expenses$2,045,289PYTotalExpensesAmt
CY Total Expenses$1,636,956CYTotalExpensesAmt
PY Revenues Less Expenses-$333,713PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$195,677CYRevenuesLessExpensesAmt
Total Assets BOY$2,913,093TotalAssetsBOYAmt
Total Assets EOY$3,139,283TotalAssetsEOYAmt
Total Liabilities BOY$786,354TotalLiabilitiesBOYAmt
Total Liabilities EOY$692,871TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,126,739NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,446,412NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FOUNDATION WORKS TO DEFEND AND PROMOTE THE CONSTITUTION OF THE UNITED STATES, FOCUSING ESPECIALLY ON THE FIRST, FOURTH, FIFTH, SIXTH, EIGHTH, AND 14TH AMENDMENTS. THE FOUNDATION ALSO WORKS TO DEFEND AND PROMOTE THE CONSTITUTION OF THE STATE OF IOWA. IT ACCOMPLISHES THESE OBJECTIVES THROUGH LITIGATION AND LEGAL ADVOCACY AS WELL AS THROUGH PUBLIC EDUCATION AND OUTREACH ALL DONE TO SECURE AND ADVANCE THE CIVIL LIBERTIES VALUES WHICH ARE REFLECTED IN THOSE AND OTHER AMENDMENTS AND PROVISIONS OF THE CONSTITUTIONMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$552,524ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescLEGAL PROGRAM SERVICES: (1) LITIGATED CONSTITUTIONAL CHALLENGE TO IOWA'S CRIMINAL REENTRY LAW, THE WORST ANTI-IMMIGRANT BILL IN STATE HISTORY, OBTAINING PRELIMINARY INJUNCTION. (2) FILED CLASS ACTION LAWSUIT CHALLENGING UNCONSTITUTIONAL JAIL FEES IN BLACK HAWK COUNTY, IOWA. (3) LITIGATED CONSTITUTIONAL CHALLENGE TO IOWA SCHOOL BOOK BAN LAW, INCLUDING ITS DON'T SAY LGBTQ+ AND FORCED OUTING COMPONENTS, ON APPEAL OF A PRELIMINARY INJUNCTION, AND BACK BEFORE THE DISTRICT COURT ON REMAND. (4) LITIGATED CONSTITUTIONAL CHALLENGE TO IOWA'S ABORTION BAN, TAKING EFFECT AROUND SIX WEEKS, BEFORE MANY WOMEN EVEN KNOW THEY ARE PREGNANT. (5) FILED THREE PRISONER STATE DISCIPLINARY POST-CONVICTION RELIEF CASES FOR IOWA INMATES SUBJECTED TO UNRELIABLE DRUG TESTING AND THE ALARMINGLY LOW SOME EVIDENCE BURDEN OF PROOF REQUIRED TO CONVICT AN INMATE OF A DISCIPLINARY VIOLATION RESULTING IN LOSS OF EARNED TIME AND LOSS OF ACCESS TO REHABILITATIVE PROGRAMMING. (6) FILED EMERGENCY LITIGATION TO PROTECT NATURALIZED U.S. CITIZEN VOTERS IN IOWA FROM IOWA SECRETARY OF STATE DIRECTIVE TO CHALLENGE THEM, AT THE POLLS OR WHEN VOTING ABSENTEE, BASED ON ONLY THEIR PREVIOUS STATUS OF HAVING BEEN LAWFUL PERMANENT RESIDENTS AT THE TIME THEY OBTAINED THEIR DRIVER'S LICENSES, DESPITE THE STATE'S KNOWLEDGE THAT THE VAST MAJORITY OF THOSE CHALLENGED VOTERS HAD BECOME NATURALIZED U.S. CITIZENS SINCE THAT TIME, AND WERE THUS ELIGIBLE TO VOTE. IN BRINGING THE LITIGATION, WE SUCCESSFULLY PRESSURED THE SECRETARY TO BACK OFF SOME OF THE MOST EXTREME ASPECTS OF HIS INITIAL ORDER. (7) OTHER LEGAL ADVOCACY TO PROTECT VOTERS AHEAD OF 2024 GENERAL ELECTION, DIRECTING LETTERS TO ALL 99 IOWA COUNTY AUDITORS AND THE IOWA SECRETARY OF STATE ASKING THEM TO REJECT ALL MASS CHALLENGES FILED WITHIN 90 DAYS OF THE ELECTION, AND TO RESTORE ANY VOTERS IMPROPERLY REMOVED FROM THE LISTS. (8) AMICUS BRIEFS FILED IN IOWA SUPREME COURT CASES, ARGUING: A WARRANT SUPPORTED BY PROBABLE CAUSE IS REQUIRED PRIOR TO CONDUCTING A SEARCH OF A RENTER-OCCUPIED PROPERTY WHEN THE RENTER DOES NOT CONSENT TO THE SEARCH; COURT FEES MUST NOT BE IMPOSED IN DISMISSED CRIMINAL CASES. (9) AMICUS BRIEFS FILED IN FEDERAL COURT CASES, ARGUING: THE EIGHTH AMENDMENT'S PROHIBITION ON CRUEL AND UNUSUAL PUNISHMENTS DOES NOT ALLOW CITIES TO ISSUE FINES OR ARREST PEOPLE FOR SLEEPING OUTSIDE IN PUBLIC WHEN THEY HAVE NO ACCESS TO ADEQUATE SHELTER; THE RIGHT OF STUDENTS TO RECEIVE INFORMATION ABOUT RACE DISCRIMINATION IN SCHOOLS IS ENTITLED TO PROTECTION UNDER THE FIRST AMENDMENT; AN EEOC REGULATION INCLUDING ACCOMMODATIONS RELATED TO MISCARRIAGE AND ABORTION WERE PROPERLY WITHIN REQUIRED PROTECTIONS AGAINST DISCRIMINATION ON ACCOUNT OF PREGNANCY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$338,304ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescPUBLIC EDUCATION PROGRAM SERVICES: (1) FINALIZED OUR THREE YEAR REPRODUCTIVE FREEDOM ACTION TEAM PUBLIC EDUCATION CAMPAIGN. (2) BEGINNING IN 2021, THE CAMPAIGN SOUGHT TO ENGAGE, EDUCATE, AND RECRUIT 10,000 VOLUNTEERS AND ADVOCATES BY NOVEMBER 2024; WE BEGAN THE FISCAL YEAR A YEAR AHEAD OF SCHEDULE ON OUR GOAL. (3) THE PUBLIC EDUCATION CAMPAIGN ENDED WITH VOLUNTEERS IN EVERY STATE LEGISLATIVE DISTRICT, HOUSE AND SENATE, WITH A FINAL NUMBER OF 13,294, WHICH EXCEEDED OUR GOAL BY ROUGHLY 30%. (4) AFFILIATE STAFF HELD 181 INDIVIDUAL EVENTS, TO AN AUDIENCE OF MORE THAN A THOUSAND. (5) HELD OUR SECOND DAY OF ACTION IN MAY 2024, WITH 60 VOLUNTEERS, WITH OVER 750 DOORS KNOCKED IN 20 SEPARATE COMMUNITIES. (6) FROM JULY - NOVEMBER, WE HAD OUR FINAL PUSH, RESULTING IN CONTACT WITH 53,135, INCLUDING 43,000+ INDIVIDUAL TEXT MESSAGES - SENT FROM A LIVE PERSON - THROUGH PHONE BANKS MANAGED BY STAFF AND PERFORMED BY VOLUNTEERS AND CANVAS BANKS. (7) IN NOVEMBER 2024, WE ANALYZED THE FULL PROGRAM, AND CLOSED ITS DOORS THROUGH A SERIES OF VOLUNTEER AND PARTNER WEBINARS TO SHOW PEOPLE WHAT THEY HAD ACCOMPLISHED, WITH THE SIMPLE THEME THAT INDIVIDUAL CITIZEN ENGAGEMENT IS THE INDISPENSABLE PIECE OF OUR C3 PUBLIC EDUCATION WORK. (8) IN DECEMBER 2024, WE FORMALLY DISSOLVED THE REPRODUCTIVE RIGHTS ACTION TEAM AS IT HAD EXISTED DURING OUR THREE-YEAR PROGRAM. (9) AS A RESULT OF THIS INTENTIONAL DOWNSIZE, WE HAVE MOVED OUR PUBLIC EDUCATION VOLUNTEER PROGRAM TO CAPITOL CORPS, AND TO THE PEOPLE WHO PROVIDE DIRECT ASSISTANCE TO OUR AFFILIATE STAFF AND ACTIVITIES AT EVENTS - HOWEVER, EVEN AS THE PROGRAM ENDED, WE HAVE MAINTAINED OUR CONTACTS AND OUR LISTS FOR USE IN THE FUTURE, WHICH PAID OFF FROM JAN - APR 2025, AS DENOTED ABOVE. (10) PRINTED AND MAILED OUR DEFENDER NEWSLETTER TO A MAILING LIST OF APPROXIMATELY 13,000 SUPPORTERS AND OTHER INTERESTED PARTIES. (11) RESPONDED TO MEDIA INQUIRIES, HELD PRESS CONFERENCES AND CRAFTED MEDIA STATEMENTS ON OUR EFFORTS AND ON MATTERS REGARDING CIVIL LIBERTIES AND CIVIL RIGHTS. (12) UPDATED AND PRINTED BROCHURES REGARDING CIVIL LIBERTIES WITH TOPICS SUCH AS THE RIGHT TO PROTEST, VOTING RIGHTS (IN ENGLISH AND SPANISH), AND RIGHTS WHEN INTERACTING WITH POLICE (IN ENGLISH AND SPANISH).Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$284,712ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescLEGISLATIVE AND POLICY PROGRAM SERVICES: (1) DRAFTED MODEL LEGISLATION TO PROTECT PEOPLE'S DUE PROCESS RIGHTS BEFORE GOVERNMENT AGENCIES REGARDING EMINENT DOMAIN; PASSED THE IOWA HOUSE OF REPRESENTATIVES IN 2024. (2) CONTINUED OUR MULTI-YEAR EMPHASIS ON OPEN GOVERNMENT, ANTI-SLAPP (FIRST AMENDMENT), AND EVICTION EXPUNGEMENT AS PART OF OUR AFFIRMATIVE AGENDA; ANTI-SLAPP, OPEN GOVERNMENT, AND EVICTION EXPUNGEMENT ALL PASSED THE IOWA HOUSE OF REPRESENTATIVES IN 2024. (3) CONTINUED CAPITOL CORPS PROGRAMMING THROUGH THE END OF THE 2024 LEGISLATIVE SESSION TO HELP CONSTITUENTS MEET THEIR LEGISLATORS. (4) LEADING ORGANIZATION IN OPPOSING AN ANTI-HOMELESS LOCAL ORDINANCE IN IOWA'S LARGEST CITY. (5) IN SUMMER 2024, WE EXPANDED RELIGIOUS AND SERVICE PROVIDER COALITION TO ADVANCE PROTECTIONS FOR SURVIVORS OF DOMESTIC VIOLENCE, SPECIFICALLY, ON THE ISSUES OF EVICTION RECORDS EXPUNGEMENT AND EARLY LEASE TERMINATION FOR SURVIVORS OF DOMESTIC VIOLENCE, STALKING, AND HARASSMENT - CORE ISSUES BASED ON RACE AND GENDER DISPARITIES IN LEGAL PROTECTIONS AND SERVICES. (6) CONTINUED OUR ONGOING EFFORTS TO MEET MORE IOWA STATE LEGISLATORS, SPECIFICALLY, IOWA STATE SENATORS, TO DETERMINE WHERE WE CAN BE HELPFUL IN AREAS IN WHICH THEIR WORK PROTECTS CIVIL RIGHTS AND CIVIL LIBERTIES AND WE ARE SUCCEEDING; WE HAVE MAINTAINED EXISTING STRONG RELATIONSHIPS WITH LEGISLATORS OF ALL PARTIES, AND HAVE EXPANDED OUR ROLE AS TRUSTED VOICES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,175,540TotalProgramServiceExpensesAmt
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 SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 RequiredYes (1)ScheduleJRequiredInd
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 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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee15EmployeeCnt
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
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 Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
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 OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARK STRINGERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5152433988PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 5TH AVENUE STE 808AddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50309ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
GILLER ANDY
PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
MANNETTER HEIDI
TRUSTEE1.001.00Yes (X)$0$0$0
KNOCK JANET
FINANCIAL SECRETARY1.001.00Yes (X)Yes (X)$0$0$0
VONG REIFF LENG
TRUSTEE1.001.00Yes (X)$0$0$0
LAIN ERIN LEFT 4182024
TRUSTEE1.001.00Yes (X)$0$0$0
LANTZ MARILYN
TRUSTEE1.001.00Yes (X)$0$0$0
MUNSTERMAN STEFANIE
TRUSTEE1.001.00Yes (X)$0$0$0
DAVIDSON KATIE
TRUSTEE1.001.00Yes (X)$0$0$0
DELAGARDELLE KYRSTIN
TRUSTEE1.001.00Yes (X)$0$0$0
RAYFORD IKE
TRUSTEE1.001.00Yes (X)$0$0$0
SALOWITZ NEIL
TRUSTEE1.001.00Yes (X)$0$0$0
SCHMIDT TODD
TRUSTEE1.001.00Yes (X)$0$0$0
WALKER DAVID
TRUSTEE1.001.00Yes (X)$0$0$0
WILSON JONATHAN
TRUSTEE1.001.00Yes (X)$0$0$0
RADL JESSICA
TRUSTEE1.001.00Yes (X)$0$0$0
RACILA AM
TRUSTEE1.001.00Yes (X)$0$0$0
ROBLES STACEY
TRUSTEE1.001.00Yes (X)$0$0$0
ROOS MEGAN
TRUSTEE1.001.00Yes (X)$0$0$0
STRASSBERG MAURA
TRUSTEE1.001.00Yes (X)$0$0$0
EBOH COLLINS LEFT 3312024
TRUSTEE1.001.00Yes (X)$0$0$0
STRINGER MARK
EXECUTIVE DIRECTOR36.004.00Yes (X)$126,108$14,012$29,729
AUSTEN RITA BETTIS
LEGAL DIRECTOR40.000.00$148,299$0$9,276Yes (X)
MCROBERTS PETER
POLICY DIRECTOR20.8019.20$60,574$55,914$17,716Yes (X)
CONROY SARAH
DEVELOPMENT DIRECTOR40.000.00$104,834$0$6,777Yes (X)
STORY THOMAS
STAFF ATTORNEY40.000.00$103,754$0$22,691Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$543,569TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$69,926TotReportableCompRltdOrgAmt
Total Other Compensation$86,189TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$762,106FederatedCampaignsAmt
All Other Contributions$1,049,229AllOtherContributionsAmt
Noncash Contributions$66NoncashContributionsAmt
Total Contributions$1,811,335TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,013TotalRevenueColumnAmt
Exclusion$20,013ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,118,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,117,424SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$576SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$576TotalRevenueColumnAmt
Exclusion$576ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC. INCOMEDesc
Business900001BusinessCd
Total Revenue Column$709TotalRevenueColumnAmt
Exclusion$709ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$709OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,832,633TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$21,298ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$155,514TotalAmt
Program Services$54,430ProgramServicesAmt
Management And General$54,430ManagementAndGeneralAmt
Fundraising$46,654FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$896,264TotalAmt
Program Services$656,466ProgramServicesAmt
Management And General$79,629ManagementAndGeneralAmt
Fundraising$160,169FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$47,582TotalAmt
Program Services$35,004ProgramServicesAmt
Management And General$3,792ManagementAndGeneralAmt
Fundraising$8,786FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$80,474TotalAmt
Program Services$70,648ProgramServicesAmt
Management And General$823ManagementAndGeneralAmt
Fundraising$9,003FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$77,149TotalAmt
Program Services$52,475ProgramServicesAmt
Management And General$9,303ManagementAndGeneralAmt
Fundraising$15,371FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$16,517TotalAmt
Program Services$16,517ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,905TotalAmt
Management And General$9,905ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$120,369TotalAmt
Program Services$120,369ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$67,744TotalAmt
Program Services$61,303ProgramServicesAmt
Management And General$342ManagementAndGeneralAmt
Fundraising$6,099FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$54,340TotalAmt
Program Services$26,355ProgramServicesAmt
Management And General$270ManagementAndGeneralAmt
Fundraising$27,715FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$10,005TotalAmt
Program Services$7,216ProgramServicesAmt
Management And General$967ManagementAndGeneralAmt
Fundraising$1,822FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$75,920TotalAmt
Program Services$55,388ProgramServicesAmt
Management And General$7,834ManagementAndGeneralAmt
Fundraising$12,698FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,643TotalAmt
Program Services$2,149ProgramServicesAmt
Management And General$101ManagementAndGeneralAmt
Fundraising$393FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,007TotalAmt
Program Services$3,460ProgramServicesAmt
Management And General$590ManagementAndGeneralAmt
Fundraising$957FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,883TotalAmt
Program Services$4,065ProgramServicesAmt
Management And General$694ManagementAndGeneralAmt
Fundraising$1,124FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISC. EXPENSES$7,328$5,950$361$1,017
EVENTS$3,147$3,030$45$72
STATE TRUSTEE EXPENSES$1,035$715$122$198
RECRUITMENT$130$130

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,636,956TotalAmt
Program Services$1,175,540ProgramServicesAmt
Management And General$169,338ManagementAndGeneralAmt
Fundraising$292,078FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$55,032BOYAmt
EOY$50,089EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$870,850BOYAmt
EOY$959,975EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$196,132BOYAmt
EOY$342,410EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$16,989BOYAmt
EOY$15,091EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$68,994LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$59,446LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$11,817BOYAmt
EOY$9,548EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,232BOYAmt
EOY$15,395EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$666,184BOYAmt
EOY$717,297EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,080,857BOYAmt
EOY$1,029,478EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,913,093BOYAmt
EOY$3,139,283EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$376,046BOYAmt
EOY$176,458EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$62,000BOYAmt
EOY$77,214EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$348,308BOYAmt
EOY$439,199EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$786,354BOYAmt
EOY$692,871EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,180,862BOYAmt
EOY$1,492,940EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$945,877BOYAmt
EOY$953,472EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,126,739BOYAmt
EOY$2,446,412EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,913,093BOYAmt
EOY$3,139,283EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$195,677ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$123,392NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$604OtherChangesInNetAssetsAmt
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)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,466,036CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,383,865CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,512,779CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,685,951CurrentTaxYearMinus1YearAmt
Current Tax Year$1,811,335CurrentTaxYearAmt
Total$7,859,966TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,466,036CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,383,865CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,512,779CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,685,951CurrentTaxYearMinus1YearAmt
Current Tax Year$1,811,335CurrentTaxYearAmt
Total$7,859,966TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,557,515SubstantialContributorsTotAmt
Public Support Total170$5,302,451PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,628CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,322CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,714CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,994CurrentTaxYearMinus1YearAmt
Current Tax Year$20,013CurrentTaxYearAmt
Total$67,671TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$821CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$601CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,576CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,445CurrentTaxYearMinus1YearAmt
Current Tax Year$709CurrentTaxYearAmt
Total$5,152TotalAmt
FieldValueIRS element (for citing)
Total Support$7,932,789TotalSupportAmt
Gross Receipts Rltd Activities$34,422GrossReceiptsRltdActivitiesAmt
Public Support CY1700.66840PublicSupportCY170Pct
Public Support PY1700.62530PublicSupportPY170Pct
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

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$11,712FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$108,657FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$120,369FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,055,126FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,175,495FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$192,550FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$48,138FilingOrganizationsTotalAmt

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$176,270CurrentYearMinus3Amt
Current Year Minus2$182,951CurrentYearMinus2Amt
Current Year Minus1$229,881CurrentYearMinus1Amt
Current Year$192,550CurrentYearAmt
Total$781,652TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,172,478LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$78,728CurrentYearMinus3Amt
Current Year Minus2$70,477CurrentYearMinus2Amt
Current Year Minus1$91,712CurrentYearMinus1Amt
Current Year$120,369CurrentYearAmt
Total$361,286TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$44,068CurrentYearMinus3Amt
Current Year Minus2$45,738CurrentYearMinus2Amt
Current Year Minus1$57,470CurrentYearMinus1Amt
Current Year$48,138CurrentYearAmt
Total$195,414TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$293,121GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$26,845CurrentYearMinus3Amt
Current Year Minus2$3,943CurrentYearMinus2Amt
Current Year Minus1$12,119CurrentYearMinus1Amt
Current Year$11,712CurrentYearAmt
Total$54,619TotalAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-B, LINE 4B:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION DID NOT ENGAGE IN DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES ON BEHALF OF OR IN OPPOSITION TO CANDIDATES FOR PUBLIC OFFICE.ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,014OtherCostOrOtherBasisAmt
Depreciation$2,014DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$66,980OtherCostOrOtherBasisAmt
Depreciation$57,432DepreciationAmt
Book Value$9,548BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,548TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON INVESTMENT TRUSTDesc
Book Value$717,297BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$717,297TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTEREST IN PERPETUAL TRUST$733,215
RIGHT OF USE ASSET, NET - OPERATING$288,382
RIGHT OF USE ASSET, NET - FINANCING$7,881
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,029,478TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LEASE LIABILITIES$296,332
RELATED PARTY PAYABLE$142,867
FieldValueIRS element (for citing)
Total Liability$439,199TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,956,629TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$123,392NetUnrealizedGainsInvstAmt
Other Revenue$604OtherRevenueAmt
Revenue Not Reported$123,996RevenueNotReportedAmt
Revenue Subtotal$1,832,633RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,832,633TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,636,956TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,636,956ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,636,956TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ACLU FOUNDATION OF IOWA IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISION OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. MANAGEMENT ASSESSES THE ORGANIZATION'S INCOME TAX STATUS BASED UPON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR UNCERTAIN TAX POSITIONS AND HAD NO UNCERTAIN TAX POSITIONS THAT ARE REQUIRED TO BE RECORDED AS OF MARCH 31, 2025 OR 2024.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN BENEFICIAL INTEREST 604.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
STRINGER MARK
EXECUTIVE DIRECTOR$126,108$14,012$0$0$0$0$7,202$800$19,555$2,172$152,865$16,984$0$0
AUSTEN RITA BETTIS
LEGAL DIRECTOR$148,299$0$0$0$0$0$7,855$0$1,421$0$157,575$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ACLU OF IOWA BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE DETERMINES SALARY CHANGES FOR THE EXECUTIVE DIRECTOR DURING THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION. IT HAS BEEN THE PRACTICE TO HAVE COMPARABLE SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL EVALUATION PROCESS. THIS PROCESS IS REVIEWED BY INDEPENDENT PERSONS, WITH DECISIONS DOCUMENTED IN PERSONNEL FILE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE DUTIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE ALL THE DUTIES OF THE ACLU OF IOWA BOARD OF DIRECTORS FOR THE INTERVALS BETWEEN THE REGULAR MEETINGS OF THE BOARD WHEN THE BOARD AS A WHOLE CANNOT MEET IN A TIMELY MANNER, SUBJECT TO INSTRUCTIONS AND/OR LIMITATIONS AS MAY BE IMPOSED BY THE ACLU OF IOWA BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE CONSISTS OF SEVEN (7) MEMBERS OF THE ACLU OF IOWA BOARD: PRESIDENT, VICE-PRESIDENT, TREASURER, SECRETARY, EQUITY OFFICER, THE IMMEDIATE PAST PRESIDENT OF THE BOARD, AND ONE OTHER AT-LARGE MEMBER OF THE BOARD ELECTED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990, INCLUDING ALL REQUIRED SUPPORTING SCHEDULES, IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE FINANCE COMMITTEE OF THE ACLU OF IOWA. THE RETURN IS THEN REVIEWED IN A JOINT MEETING OF THE MEMBERS OF THE FINANCE COMMITTEE WITH THE INDEPENDENT ACCOUNTING FIRM AND EXECUTIVE DIRECTOR. A COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES IS THEN EMAILED TO ALL THE VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, ALLOWING TIME FOR QUESTIONS OR COMMENTS BY THE BOARD MEMBERS BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY APPLIES TO ALL STAFF DIRECTORS, BOARD OF DIRECTORS, BOARD OF TRUSTEES AND COMMITTEE MEMBERS. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD PRESIDENT AND THE GENERAL COUNCIL OF THE ACLU OF IOWA. THE POLICY REQUIRES THAT ANY POTENTIAL CONFLICT BE REPORTED AS SOON AS THE POSSIBILITY OF SUCH CONFLICT BECOMES APPARENT. IF A CONFLICT WERE TO ARISE THE CONFLICTED PARTY WOULD RECUSE THEMSELVES FROM ANY DELIBERATION OR VOTE ON THE MATTER IN CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15THE ACLU OF IOWA BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE DETERMINES SALARY CHANGES FOR THE EXECUTIVE DIRECTOR DURING THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION. IT HAS BEEN THE PRACTICE TO HAVE COMPARABLE SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL EVALUATION PROCESS. THIS PROCESS IS REVIEWED BY INDEPENDENT PERSONS, WITH DECISIONS DOCUMENTED IN PERSONNEL FILE. FOR OTHER KEY EMPLOYEES, AS PART OF PREPARING THE ANNUAL BUDGET, THE EXECUTIVE DIRECTOR AND FINANCE/HR DIRECTOR RESEARCH THE UNADJUSTED CONSUMER PRICE INDEX (CPI) CHANGE TO DETERMINE THE PERCENTAGE CHANGE FROM DECEMBER TO NOVEMBER, A 12-MONTH PERIOD. BASE PAY FOR ALL STAFF POSITIONS REPORTING TO THE EXECUTIVE DIRECTOR SHALL BE WITHIN THE PREVAILING WAGE AND COMPENSATION RANGES FOR LIKE POSITIONS IN THE REGION AND THE ANNUAL ACLU AFFILIATE SALARY SURVEY. A STUDY OF PREVAILING WAGE RANGES IS CONDUCTED AT LEAST BI-ANNUALLY. THE EXECUTIVE DIRECTOR APPLIES MERIT INCREASES BASED ON REGULARLY SCHEDULED CHECK-IN MEETINGS WITH EACH STAFF, BUT NOT EXCEEDING THE ESTABLISHED RANGE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS.
FORM 990, PART XI, LINE 9:CHANGE IN BENEFICIAL INTEREST 604.
FORM 990, PART XII, LINE 2CNO CHANGE FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
AMERICAN CIVIL LIBERTIES UNION INC
125 BROAD ST 18TH FLRNEW YORKNY10004133871360PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIESDC501(C)(4)N/A0
AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC
125 BROAD ST 18TH FLRNEW YORKNY10004136213516PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIESNY501(C)(3)0LINE 7AMERICAN CIVIL LIBERTIES UNION INC
AMERICAN CIVIL LIBERTIES UNION OF IOWA
505 5TH AVE STE 808DES MOINESIA50309420892616PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIESIA501(C)(4)N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
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 Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC
C$645,878COST
AMERICAN CIVIL LIBERTIES UNION OF IOWA
C$116,227COST
AMERICAN CIVIL LIBERTIES UNION OF IOWA
P$120,369COST
AMERICAN CIVIL LIBERTIES UNION OF IOWA
O$282,639COST

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