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        <CurrentTaxYearMinus3Years>372044</CurrentTaxYearMinus3Years>
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        <CurrentTaxYear>28082</CurrentTaxYear>
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        <CurrentTaxYearMinus2Years>18375</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22623</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>28082</CurrentTaxYear>
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        <CurrentTaxYearMinus2Years>9456</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>9779</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>12388</CurrentTaxYear>
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        <CurrentTaxYearMinus2Years>9456</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>9779</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>12388</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>5416</CurrentTaxYearMinus3Years>
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        <CurrentTaxYear>-1061</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>386045</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>627421</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>454074</CurrentTaxYear>
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      <PublicSupportPercentage509>0.91890</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.89700</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.02290</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.02360</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <Contributions>28596</Contributions>
        <InvestmentEarningsOrLosses>1200</InvestmentEarningsOrLosses>
        <EndOfYearBalance>427330</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>352088</BeginningOfYearBalance>
        <Contributions>34817</Contributions>
        <InvestmentEarningsOrLosses>10629</InvestmentEarningsOrLosses>
        <EndOfYearBalance>397534</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>348665</BeginningOfYearBalance>
        <Contributions>36990</Contributions>
        <InvestmentEarningsOrLosses>-33187</InvestmentEarningsOrLosses>
        <OtherExpenditures>380</OtherExpenditures>
        <EndOfYearBalance>352088</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>369283</BeginningOfYearBalance>
        <Contributions>61920</Contributions>
        <InvestmentEarningsOrLosses>-82538</InvestmentEarningsOrLosses>
        <EndOfYearBalance>348665</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <CurrentYearMinus4Years>
        <BeginningOfYearBalance>379438</BeginningOfYearBalance>
        <OtherExpenditures>10155</OtherExpenditures>
        <EndOfYearBalance>369283</EndOfYearBalance>
      </CurrentYearMinus4Years>
      <BoardDesignatedEOYBalance>0.94550</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.05450</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>0</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>0</EndowmentsHeldByRelatedOrgs>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>16511</OtherCostOrOtherBasis>
        <BookValue>16511</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>37236</OtherCostOrOtherBasis>
        <Depreciation>31837</Depreciation>
        <BookValue>5399</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>21910</TotalOfBookValueLandBuildings>
      <TotRevenueEtcAuditedFinclStmt>472363</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>-1200</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>-1200</RevenueNotRptdF990>
      <RevenueSubtotal>473563</RevenueSubtotal>
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      <RevenueNotRptdOnFinStmt>1176</RevenueNotRptdOnFinStmt>
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      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
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      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>0</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>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.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>PART XI, LINE 4B - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>TRANSFER OF QUAD CITIES CHAPTER CASH FROM ACLU-IA</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>NO CHANGE FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
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          <BusinessNameLine1>AMERICAN CIVIL LIBERTIES UNION OF IOWA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>505 5TH STREET INSURANCE EXCHANGE B</AddressLine1>
          <City>DES MOINES</City>
          <State>IA</State>
          <ZIPCode>50309</ZIPCode>
        </AddressUS>
        <EIN>420892616</EIN>
        <PrimaryActivities>ACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS.</PrimaryActivities>
        <LegalDomicileState>IA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(2)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
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      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
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      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>M</TransactionType>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
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    </IRS990ScheduleR>
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</Return>