AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA (EIN 42-1002093)
- Tax period
- 2012-04-01 to 2013-03-31
- Filed
- 2014-02-12
- IRS object ID
- 201430439349300108
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-12T07:41:56-06:00 | Timestamp |
| Tax Period End Date | 2013-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421361038 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROTH & COMPANY PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 666 WALNUT STREET SUITE 1450 | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 503093918 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421002093 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN CIVIL LIBERTIES UNION OF IOWA FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 5152433988 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | INSURANCE EXCHANGE BLDG NO 901 | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BEN STONE | Name |
| Title | EXEC DIR | Title |
| Phone | 5152433988 | Phone |
| Date Signed | 2014-02-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WAYNE D FLOERCHINGER | Name |
| PTIN | P00225936 | PTIN |
| Phone | 5152440266 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BEN STONE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 5TH AVE STE 901 | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 474739 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ACLU-IA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1969 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | ACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 6 | TotalNbrEmployees |
| Total Nbr Volunteers | 55 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 589856 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 442747 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 13525 | InvestmentIncomePriorYear |
| Investment Income Current Year | 31877 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 27786 | OtherRevenuePriorYear |
| Other Revenue Current Year | 115 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 631167 | TotalRevenuePriorYear |
| Total Revenue Current Year | 474739 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 351146 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 399504 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 86244 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 74014 | OtherExpensePriorYear |
| Other Expenses Current Year | 81449 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 425160 | TotalExpensesPriorYear |
| Total Expenses Current Year | 480953 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 206007 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -6214 | RevenuesLessExpensesCY |
| Total Assets BOY | 989409 | TotalAssetsBOY |
| Total Assets EOY | 982517 | TotalAssetsEOY |
| Total Liabilities BOY | 55330 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 54652 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 934079 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 927865 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 193453 | Expense |
| Description | LEGAL PROGRAM- LITIGATED CASES INVOLVING FREE SPEECH (FLAG DESECRATION, ELECTED OFFICIALS PRIVATE SPEECH), THE RIGHTS OF VOTERS & IMMIGRANTS (VOTER SUPPRESSION RULES), EQUALITY (LGBT BIRTH CERTIFICATE), OPEN RECORDS (DES MOINES PUBLIC SCHOOL BOARD RECORDS, CLINTON CITY GOVERNMENT SECRECY)- FILED AMICUS "FRIEND-OF-THE-COURT" BRIEFS ON DUE PROCESS (DRUG SENTENCING, RIGHTS OF ACCUSED, JUVENILE LIFE SENTENCES) AND LGBT RIGHTS (SAME SEX PARENTS' NAMES ON BIRTH CERTIFICATES) | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 119797 | Expense |
| Description | PUBLIC EDUCATION & COMMUNICATIONS PROGRAM- AFTER SEEKING OPEN RECORDS ABOUT THE USE OF TASERS BY IOWA LAW ENFORCEMENT, ISSUED A PRESS RELEASE AND CONDUCTED INTERVIEWS EDUCATING THE PUBLIC- SOUGHT INFORMATION FROM IOWA LAW ENFORCEMENT REGARDING THE USE OF AUTOMATED LICENSE PLATE READERS (ALPR'S) AND EDUCATED THE PUBLIC ABOUT THEIR USE- CONDUCTED A CONTINUING LEGAL EDUCATION PROGRAM FOR JOHNSON COUNTY CRIMINAL DEFENSE LAWYERS- PUBLISHED AND/OR DISTRIBUTED BROCHURES OR BOOKLETS ABOUT GENERAL VOTING RIGHTS, THE RIGHTS OF STUDENTS, AND THE VOTING RIGHTS OF FELONS, AS WELL AS A GENERAL "KNOW YOUR RIGHTS" BROCHURE- CONDUCTED NUMEROUS INTERVIEWS WITH MEMBERS OF THE MEDIA ON A WIDE VARIETY OF TOPICS | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 313250 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 6 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEN STONE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5152433988 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 INSURANCE EXCHANGE BUILDING | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| BEN STONE | ||||||
| EX-OFFICIO | 32.00 | X | 75062 | 18765 | 0 | |
| ARTHUR HEYDERMAN | ||||||
| CHAIR | 1.00 | X | 0 | 0 | 0 | X |
| DAVE MULLER | ||||||
| FINANCIAL SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| SALLY FRANK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| THERESA WALKER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ALEJANDRO OROZCO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SUSAN CORY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 75062 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 18765 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Related Organizations | 254438 | RelatedOrganizations |
| All Other Contributions | 188309 | AllOtherContributions |
| Total Contributions | 442747 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12388 | TotalRevenueColumn |
| Exclusion | $12,388 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 19489 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 19489 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19489 | TotalRevenueColumn |
| Exclusion | $19,489 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| TRANSFER FROM ACLU-IA | 900099 | 1176 | 1176 | |
| SPECIAL EVENT | 900099 | -1061 | -$1,061 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 115 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 474739 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1176 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $30,816 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 312363 | Total |
| Program Services | 203036 | ProgramServices |
| Management And General | 53102 | ManagementAndGeneral |
| Fundraising | 56225 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62786 | Total |
| Program Services | 40812 | ProgramServices |
| Management And General | 10673 | ManagementAndGeneral |
| Fundraising | 11301 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24355 | Total |
| Program Services | 15831 | ProgramServices |
| Management And General | 4140 | ManagementAndGeneral |
| Fundraising | 4384 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11395 | Total |
| Program Services | 7407 | ProgramServices |
| Management And General | 1937 | ManagementAndGeneral |
| Fundraising | 2051 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19563 | Total |
| Program Services | 12716 | ProgramServices |
| Management And General | 3326 | ManagementAndGeneral |
| Fundraising | 3521 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6916 | Total |
| Program Services | 4495 | ProgramServices |
| Management And General | 1176 | ManagementAndGeneral |
| Fundraising | 1245 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5633 | Total |
| Program Services | 3661 | ProgramServices |
| Management And General | 958 | ManagementAndGeneral |
| Fundraising | 1014 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4349 | Total |
| Program Services | 2827 | ProgramServices |
| Management And General | 739 | ManagementAndGeneral |
| Fundraising | 783 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| MISCELLANEOUS | 13198 | 8583 | 2245 | 2370 |
| TELEPHONE | 6455 | 4196 | 1097 | 1162 |
| PRINTING & PUBLISHING | 5240 | 3406 | 891 | 943 |
| POSTAGE & PROCESSING | 2677 | 1740 | 455 | 482 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6023 | Total |
| Program Services | 4540 | ProgramServices |
| Management And General | 720 | ManagementAndGeneral |
| Fundraising | 763 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 480953 | Total |
| Program Services | 313250 | ProgramServices |
| Management And General | 81459 | ManagementAndGeneral |
| Fundraising | 86244 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 935983 | BOY |
| EOY | 946415 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32735 | BOY |
| EOY | 14192 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 53747 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 31837 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20691 | BOY |
| EOY | 21910 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 989409 | BOY |
| EOY | 982517 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55330 | BOY |
| EOY | 54652 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55330 | BOY |
| EOY | 54652 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 553880 | BOY |
| EOY | 517870 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80600 | BOY |
| EOY | 108600 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 299599 | BOY |
| EOY | 301395 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 934079 | BOY |
| EOY | 927865 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 989409 | BOY |
| EOY | 982517 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -6214 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 320214 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 372044 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 465961 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 589856 | CurrentTaxYearMinus1Year |
| Current Tax Year | 442747 | CurrentTaxYear |
| Total | 2190822 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 320214 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 372044 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 465961 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 589856 | CurrentTaxYearMinus1Year |
| Current Tax Year | 442747 | CurrentTaxYear |
| Total | 2190822 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 19200 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 18800 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 18375 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22623 | CurrentTaxYearMinus1Year |
| Current Tax Year | 28082 | CurrentTaxYear |
| Total | 107080 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 19200 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 18800 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 18375 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22623 | CurrentTaxYearMinus1Year |
| Current Tax Year | 28082 | CurrentTaxYear |
| Total | 107080 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 2083742 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 11730 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8585 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9456 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 9779 | CurrentTaxYearMinus1Year |
| Current Tax Year | 12388 | CurrentTaxYear |
| Total | 51938 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 11730 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8585 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9456 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 9779 | CurrentTaxYearMinus1Year |
| Current Tax Year | 12388 | CurrentTaxYear |
| Total | 51938 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1805 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5416 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | -9074 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 27786 | CurrentTaxYearMinus1Year |
| Current Tax Year | -1061 | CurrentTaxYear |
| Total | 24872 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 333749 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 386045 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 466343 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 627421 | CurrentTaxYearMinus1Year |
| Current Tax Year | 454074 | CurrentTaxYear |
| Total | 2267632 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.91890 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.89700 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.02290 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.02360 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 397534 | BeginningOfYearBalance |
| Contributions | 28596 | Contributions |
| Investment Earnings Or Losses | 1200 | InvestmentEarningsOrLosses |
| End Of Year Balance | 427330 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 352088 | BeginningOfYearBalance |
| Contributions | 34817 | Contributions |
| Investment Earnings Or Losses | 10629 | InvestmentEarningsOrLosses |
| End Of Year Balance | 397534 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 348665 | BeginningOfYearBalance |
| Contributions | 36990 | Contributions |
| Investment Earnings Or Losses | -33187 | InvestmentEarningsOrLosses |
| Other Expenditures | 380 | OtherExpenditures |
| End Of Year Balance | 352088 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 369283 | BeginningOfYearBalance |
| Contributions | 61920 | Contributions |
| Investment Earnings Or Losses | -82538 | InvestmentEarningsOrLosses |
| End Of Year Balance | 348665 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 379438 | BeginningOfYearBalance |
| Other Expenditures | 10155 | OtherExpenditures |
| End Of Year Balance | 369283 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.94550 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.05450 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16511 | OtherCostOrOtherBasis |
| Book Value | 16511 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 37236 | OtherCostOrOtherBasis |
| Depreciation | 31837 | Depreciation |
| Book Value | 5399 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 21910 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 472363 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -1200 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -1200 | RevenueNotRptdF990 |
| Revenue Subtotal | 473563 | RevenueSubtotal |
| Other Revenues Not Included | 1176 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1176 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 474739 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 0 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 0 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 0 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE ORGANIZATION RECEIVED A $10,000 GRANT FROM THE CONTRIBUTION THAT IS RESTRICTED FOR FUNDING THE COSTS OF AN ANNUAL SCHOLARSHIP PROGRAM. ALL CONTRIBUTIONS TO THE EDWARD S. ALLEN ENDOWMENT FUND RECEIVED AFTER SEPTEMBER 1, 1993 ARE TO BE REMITTED TO THE ACLU TRUST FOR THE BILL OF RIGHTS THE FOUNDATION'S BOARD OF DIRECTORS HAS DESIGNATED $108,600 IN FUNDS AT MARCH 31, 2013 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' BOARD OF DIRECTORS HAS SET ASIDE $516,776 IN FUNDS RECEIVED FROM THE DONORS FOR THE PURPOSE OF SELF-DISCIPLINE. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TRANSFER OF QUAD CITIES CHAPTER CASH FROM ACLU-IA |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE 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 PROVIDED TO THE DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY AT ITS MARCH BOARD MEETING, ALL DIRECTORS 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. DIRECTORS 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 15A | IN ADDITION TO THE PROCESS DESCRIBED BELOW, IT HAS BEEN THE PRACTICE OF THE ACLU OF IOWA TO HAVE COMPARABLE SURVEY SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE DURING THE PROCESS OF DETERMINING 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 19 | UPON 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. |
| NO CHANGE FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN CIVIL LIBERTIES UNION OF IOWA | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 5TH STREET INSURANCE EXCHANGE B | AddressLine1 |
| City | DES MOINES | City |
| State | IA | State |
| ZIP Code | 50309 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420892616 | EIN |
| Primary Activities | ACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS. | PrimaryActivities |
| Legal Domicile State | IA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 509(A)(2) | PublicCharityStatus |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType |
|---|
| 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 |
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