AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS (EIN 23-7312949)
- Tax period
- 2012-04-01 to 2013-03-31
- Filed
- 2014-02-12
- IRS object ID
- 201430439349301678
- 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 | 2014-02-12T15:20:16-06:00 | Timestamp |
| Tax Period End Date | 2013-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042571780 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | 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 | 237312949 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN CIVIL LIBERTIES UNION | BusinessNameLine1 |
| Business Name Line2 | FOUNDATION OF MASSACHUSETTS | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 6174823170 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET NO 301 | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CAROL ROSE | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6174823170 | Phone |
| Date Signed | 2014-02-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN BUCKLEY CPA | Name |
| PTIN | P00830631 | PTIN |
| Phone | 5083669100 | Phone |
| Date Prepared | 2014-02-12 | DatePrepared |
| 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 | CAROL ROSE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET NO 301 | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6888764 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ACLUM.ORG | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS (ACLUF OF MA) WAS ESTABLISHED TO DEFEND FREEDOMS GUARANTEED IN THE CONSTITUTION AND BILL OF RIGHTS THROUGH PUBLIC EDUCATION AND LITIGATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 27 | TotalNbrEmployees |
| Total Nbr Volunteers | 25 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1724133 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3805380 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 78754 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 43806 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 112411 | InvestmentIncomePriorYear |
| Investment Income Current Year | 209795 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 18516 | OtherRevenuePriorYear |
| Other Revenue Current Year | -70521 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1933814 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3988460 | 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 | 1387684 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1667912 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 14708 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 402431 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 610234 | OtherExpensePriorYear |
| Other Expenses Current Year | 632353 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1997918 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2314973 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -64104 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1673487 | RevenuesLessExpensesCY |
| Total Assets BOY | 6949389 | TotalAssetsBOY |
| Total Assets EOY | 10095028 | TotalAssetsEOY |
| Total Liabilities BOY | 195329 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1465410 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6754060 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 8629618 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | FREEDOMS GUARANTEED IN THE CONSTITUTION AND BILL OF RIGHTS THROUGH PUBLIC EDUCATION AND LITIGATION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 879142 | Expense |
| Revenue | 43806 | Revenue |
| Description | LITIGATION - THE LEGAL PROGRAM OF THE ACLUF OF MA PROVIDES LEGAL SUPPORT AND ASSISTANCE FOR THE OVERALL GOALS OF THE ORGANIZATION BY: PROVIDING LEGAL ASSISTANCE AND REPRESENTAITON TO INDIVIDUALS AND ORGANIZATIONS IN SELECTED CASES IN ORDER TO ADVANCE THE CAUSE OF CIVIL LIBERTIES AND CIVIL RIGHTS, REPRESENTING THE ORGANIZATION IN ADMINISTRATIVE AND COURT PROCEEDINGS WHERE IT APPEARS AS AMICUS CURIAE, WRITING, MEDIA APPEARANCES, AND PUBLIC SPEAKING ON CIVIL LIBERTIES AND CIVIL RIGHTS, PARTICIPATING IN COMMUNITY MEETINGS, PROVIDING INFORMATION AND REFERRAL SERVICES, RESEARCH, DOCUMENTATION AND PUBLICATION OF REPORTS AND PROVIDING INFORMATION ON CIVIL LIBERTIEIS AND CIVIL RIGHTS TO STAFF AND BOARD. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 768625 | Expense |
| Description | FIELD AND PUBLIC EDUCATION - THE FIELD & PUBLIC EDUCATION PROGRAMS CARRIED OUT BY THE ACLUF OF MA SEEK TO ENGAGE THE PUBLIC AND INCREASE PUBLIC UNDERSTANDING OF AND COMMITMENT TO CIVIL LIBERTIES AND CIVIL RIGHTS. IN FISCAL YEAR 2013, THESE OBJECTIVES WERE ACCOMPLISHED THROUGH: MORE THAN 200 SPEAKING ENGAGEMENTS CARRIED OUT BY ACLUF OF MA STAFF AND MEMBERS OF OUT SPEAKERS BUREAU, WORK WITH ACLU OF MASSACHUSETTS CAMPUS ORGANIZATIONS, THE DEVELOPMENT OF SPECIFIC CAMPAIGNS FOCUSED ON RAISING PUBLIC CONSCIOUSNESS ABOUT CIVIL LIBERTIES ABUSES, ORGANIZING PUBLIC MEETINGS AND DEMONSTRATIONS AS PART OF THESE CAMPAIGNS, THE CREATION AND DISSEMINATION OF REPORTS, RESOURCE MATERIAL AND EDUCATIONAL RESOURCES, THE USE OF OUR WEBSITE AND OTHER SOCIAL MEDIA SITES TO INFORM AND ENGAGE THE PUBLIC, WEEKLY RADIO BROADCAST OF THE "CIVIL LIBERTIES MINUTE" AND DISTRIBUTION ON PODCAST, WORK WITH REPORTERS AND EDITORS FROM VARIOUS MEDIA OUTLETS TO CULTIVATE AND SHAPE COVERAGE OF CIVIL LIBERTIES ISSUES, RUNNING ACLU EVENTS TO EDUCATE THE PUBLIC SUCH AS PARTICIPATION IN COMMUNITY EVENTS AND COMMUNITY LEADERS RELATED TO LOCAL AND STATE CIVIL LIBERTITIES ISSUES, MAKING PRESENTATIONS IN CLASSROOMS AND SCHOOL ASSEMBLIES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1647767 | 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 | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | 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 | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | 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 | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 17 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 27 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | 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 | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | 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 | SHIRLEY LAI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6174823170 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET SUITE 301 | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| MARTIN M FANTOZZI | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ELLEN P FISHER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ERIC FISHER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HOLLY GUNNER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOSHUA S BOGER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JEFFREY F JONES | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KIM V MARRKAND | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| STEVEN F YOUNG | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LESLIE SHAPIRO | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RON ANSIN | |||||||
| BOARD CHAIR | 1.00 | X | 0 | 0 | 0 | X | |
| DAVID SQUIRE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARIA MANNING | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CAROL ROSE | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 175108 | 0 | 48130 | X | ||
| MATT SEGAL | |||||||
| LEGAL DIRECTOR | 40.00 | 116240 | 0 | 25850 | X | ||
| SHIRLEY LAI | |||||||
| DIRECTOR OF ADMINSTRATION AND FINANCE | 40.00 | 115908 | 0 | 24618 | X | ||
| STEPHEN HURLEY | |||||||
| DIRECTOR OF STRATEGIC DEVELOPMENT | 40.00 | 104198 | 0 | 21966 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 511454 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 120564 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 335085 | FundraisingEvents |
| All Other Contributions | 3470295 | AllOtherContributions |
| Total Contributions | 3805380 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LEGAL AWARDS | Description |
| Business Code | 541100 | BusinessCode |
| Total Revenue Column | 43806 | TotalRevenueColumn |
| Related Or Exempt Function Income | 43806 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 43806 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 135096 | TotalRevenueColumn |
| Exclusion | $135,096 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2839984 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2765285 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 74699 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 74699 | TotalRevenueColumn |
| Exclusion | $74,699 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 56325 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 335085 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 135019 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -78694 | TotalRevenueColumn |
| Exclusion | -$78,694 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 8173 | TotalRevenueColumn |
| Exclusion | $8,173 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 8173 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3988460 | TotalRevenueColumn |
| Related Or Exempt Function Income | 43806 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $139,274 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 185370 | Total |
| Program Services | 111222 | ProgramServices |
| Management And General | 37074 | ManagementAndGeneral |
| Fundraising | 37074 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1115539 | Total |
| Program Services | 807762 | ProgramServices |
| Management And General | 122041 | ManagementAndGeneral |
| Fundraising | 185736 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78560 | Total |
| Program Services | 47136 | ProgramServices |
| Management And General | 15712 | ManagementAndGeneral |
| Fundraising | 15712 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184288 | Total |
| Program Services | 138094 | ProgramServices |
| Management And General | 14800 | ManagementAndGeneral |
| Fundraising | 31394 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 104155 | Total |
| Program Services | 72489 | ProgramServices |
| Management And General | 11576 | ManagementAndGeneral |
| Fundraising | 20090 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2919 | Total |
| Program Services | 2919 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11912 | Total |
| Management And General | 11912 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14708 | Total |
| Fundraising | 14708 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162601 | Total |
| Program Services | 156049 | ProgramServices |
| Management And General | 5783 | ManagementAndGeneral |
| Fundraising | 769 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86630 | Total |
| Program Services | 42150 | ProgramServices |
| Management And General | 6655 | ManagementAndGeneral |
| Fundraising | 37825 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40969 | Total |
| Program Services | 25814 | ProgramServices |
| Management And General | 4138 | ManagementAndGeneral |
| Fundraising | 11017 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 183272 | Total |
| Program Services | 139129 | ProgramServices |
| Management And General | 17656 | ManagementAndGeneral |
| Fundraising | 26487 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31200 | Total |
| Program Services | 20830 | ProgramServices |
| Management And General | 5724 | ManagementAndGeneral |
| Fundraising | 4646 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6667 | Total |
| Program Services | 5060 | ProgramServices |
| Management And General | 644 | ManagementAndGeneral |
| Fundraising | 963 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21334 | Total |
| Program Services | 16339 | ProgramServices |
| Management And General | 2298 | ManagementAndGeneral |
| Fundraising | 2697 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14027 | Total |
| Program Services | 11926 | ProgramServices |
| Management And General | 1219 | ManagementAndGeneral |
| Fundraising | 882 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| FEES AND SERVICES | 41051 | 25245 | 4760 | 11046 |
| BOOKS, SUBSCRIPTIONS, D | 23965 | 22424 | 1377 | 164 |
| EQUIPMENT LEASE AND MAI | 5307 | 3179 | 1406 | 722 |
| MISCELLANEOUS | 499 | 499 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2314973 | Total |
| Program Services | 1647767 | ProgramServices |
| Management And General | 264775 | ManagementAndGeneral |
| Fundraising | 402431 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1481 | BOY |
| EOY | 848 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 325952 | BOY |
| EOY | 452221 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81000 | BOY |
| EOY | 1545650 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 10225 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33669 | BOY |
| EOY | 18213 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 144486 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 71494 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71356 | BOY |
| EOY | 72992 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5393990 | BOY |
| EOY | 7982855 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 254 | BOY |
| EOY | 279 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1041687 | BOY |
| EOY | 11745 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6949389 | BOY |
| EOY | 10095028 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 159835 | BOY |
| EOY | 163989 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33010 | BOY |
| EOY | 148700 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2484 | BOY |
| EOY | 1152721 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 195329 | BOY |
| EOY | 1465410 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5861808 | BOY |
| EOY | 5404948 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2265487 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 892252 | BOY |
| EOY | 959183 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6754060 | BOY |
| EOY | 8629618 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6949389 | BOY |
| EOY | 10095028 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1673487 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 135140 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 66931 | 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 Separate | X | FinancialStatementSeparate |
| 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 Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1903116 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1204621 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1713435 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1724133 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3805380 | CurrentTaxYear |
| Total | 10350685 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1903116 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1204621 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1713435 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1724133 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3805380 | CurrentTaxYear |
| Total | 10350685 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 2732509 | AmountsSubstContributorsTotal |
| Public Support Total170 | 7618176 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 66547 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 53126 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 20566 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 127576 | CurrentTaxYearMinus1Year |
| Current Tax Year | 135096 | CurrentTaxYear |
| Total | 402911 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 29535 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15418 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5794 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7023 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8173 | CurrentTaxYear |
| Total | 65943 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 10819539 | TotalSupport |
| Gross Receipts From Admissions Etc | 226570 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.70410 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.92260 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
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 | 2236769 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 173557 | InvestmentEarningsOrLosses |
| Other Expenditures | 52836 | OtherExpenditures |
| Administrative Expenses | 2788 | AdministrativeExpenses |
| End Of Year Balance | 2354702 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2256353 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 32205 | InvestmentEarningsOrLosses |
| Other Expenditures | 49830 | OtherExpenditures |
| Administrative Expenses | 1959 | AdministrativeExpenses |
| End Of Year Balance | 2236769 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1962166 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 357273 | InvestmentEarningsOrLosses |
| Other Expenditures | 60924 | OtherExpenditures |
| Administrative Expenses | 2162 | AdministrativeExpenses |
| End Of Year Balance | 2256353 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 989010 | BeginningOfYearBalance |
| Contributions | 666438 | Contributions |
| Investment Earnings Or Losses | 361063 | InvestmentEarningsOrLosses |
| Other Expenditures | 52522 | OtherExpenditures |
| Administrative Expenses | 1823 | AdministrativeExpenses |
| End Of Year Balance | 1962166 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1272479 | BeginningOfYearBalance |
| Contributions | 50000 | Contributions |
| Investment Earnings Or Losses | -327646 | InvestmentEarningsOrLosses |
| Administrative Expenses | 5823 | AdministrativeExpenses |
| End Of Year Balance | 989010 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.59270 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.40730 | 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 | 14963 | OtherCostOrOtherBasis |
| Depreciation | 1892 | Depreciation |
| Book Value | 13071 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 129523 | OtherCostOrOtherBasis |
| Depreciation | 69602 | Depreciation |
| Book Value | 59921 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 72992 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO ACLU OF MA | $21,516 |
| DUE TO NATIONAL | $1,131,205 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1152721 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 4348514 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 135140 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 22964 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 66931 | OtherRevenues |
| Revenue Not Rptd F990 | 225035 | RevenueNotRptdF990 |
| Revenue Subtotal | 4123479 | RevenueSubtotal |
| Other Revenues Not Included | -135019 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -135019 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3988460 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2472956 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 22964 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 135019 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 157983 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2314973 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2314973 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | ACLUF OF MA'S ENDOWMENT REPRESENTS ITS UNIT HOLDINGS IN THE NATIONAL ENDOWMENT HELD BY THE NATIONAL FOUNDATION. UNIT SHARES HAVE A UNIT VALUE BASED UPON THE FAIR VALUE OF THE NET ASSETS OF THE ENDOWMENT DIVIDED BY THE TOTAL NUMBER OF UNIT SHARES OUTSTANDING. THE ENDOWMENT'S PURPOSE IS TO CARRY OUT THE WORK OF THE NATIONAL FOUNDATION AND AFFILIATE FOUNDATIONS IN PROTECTING, PRESERVING AND EXPANDING THE CIVIL LIBERTIES OF ALL PERSONS IN THE UNITED STATES. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | ACLUF OF MA FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD UNDER U.S. GAAP WHICH REQUIRES ACLU OF MA TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF MARCH 31, 2013, THE ACLUF OF MA DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. THE ACLUF OF MA DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. INFORMATIONAL RETURNS FILED FOR THE LAST THREE FISCAL YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE COMMONWEALTH OF MASSACHUSETTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST $66,931 | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES | |
| PART XI, LINE 8: OTHER ADJUSTMENTS IN RECONCILIATION OF NET ASSETS: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST OF $66,931. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | BOR DINNER | NameOfEvent1 |
| Gross Receipts Event1 | 391410 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 335085 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 56325 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 73508 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 18000 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 43511 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 391410 | GrossReceiptsTotal |
| Charitable Contributions Total | 335085 | CharitableContributionsTotal |
| Gross Revenue Total Events | 56325 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 73508 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 18000 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 43511 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 135019 | DirectExpenseSummaryEvents |
| Net Income Summary | -78694 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CAROL ROSE | NamePerson |
| Title | EXECUTIVE DIRECTOR | Title |
| Base Compensation Filing Org | 175108 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 30201 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 17929 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 223238 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | A PORTION OF CAROL ROSE'S SALARY, $36,954, IS CHARGED TO THE ACLU OF MA. HOWEVER, HER W-2 WAGES ARE THAT OF THE ACLUF OF MA. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | AS REQUIRED, WE MAKE A COMPLETED COPY OF THE FORM 990 AVAILABLE TO THE TRUSTEES PRIOR TO THE RETURN BEING FILED. ALL TRUSTEE CHANGES, IF ANY, ARE FORWARDED TO THE PREPARER FOR CHANGES TO THE RETURN. | |
| FORM 990, PART VI, SECTION B, LINE 12C | IF CONFLICTS OF INTEREST ARE PRESENT, THE INTERESTED MEMBER IS NOT PERMITTED TO VOTE ON RELATED ISSUES. THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND ADMINISTRATION OVERSEE ALL EXPENSES AND VENDOR RELATIONSHIPS AND REPORT TO THE EXECUTIVE COMMITTEE AND BOARD CHAIR ABOUT ANY POTENTIAL CONFLICT OF INTEREST FOR BOARD DISCUSSION AND, IF NECESSARY, BOARD ACTION. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES BASED ON BI-ANNUAL PERFORMANCE REVIEW, WHICH CONSISTS OF BOTH WRITTEN SUBMISSIONS BY ALL DIRECTORS AND TRUSTEES, WHICH IS REVIEWED BY ACLUF OF MA'S CHAIRMAN, UNION BOARD PRESIDENT, AND UNION VICE PRESIDENT. BASED ON THIS PERFORMANCE REVIEW, THE DIRECTORS AND TRUSTEES DETERMINE AND APPROVE ANY SALARY INCREASE. FOR EXISTING OFFICERS AND KEY EMPLOYEES, DURING ACLU'S ANNUAL BUDGETING, SALARY LEVELS ARE REVIEWED AGAINST OTHER ACLU AFFILIATES OF THE SAME SIZE. NATIONAL ACLU PROVIDES RESULTS FROM AN ANNUAL SALARY SURVEY AND THAT DATA IS USED DURING OUR ANNUAL REVIEW. FOR NEW POSITIONS, WE GATHER INTERNAL AND EXTERNAL DATA FROM OTHER NON-PROFITS OF SIMILAR SIZE AND TYPE TO ENSURE STAFF COMPENSATION IS IN LINE WITH OTHER ACLU AFFILIATES AND OTHER NON-PROFITS OF SIMILAR SIZE AND TYPE TO DETERMINE A SALARY RANGE. THIS REVIEW IS MAINLY DONE TO ENSURE STAFF COMPENSATION IS IN LINE WITH OTHER ACLU AFFILIATES AND OTHER NON-PROFITS OF SIMILAR TYPE AND SIZE. ANY LARGE SALARY VARIANCE IS ADJUSTED. ANNUAL INCREASES FOR STAFF, OUTSIDE OF ADJUSTMENTS, ARE DETERMINED BY PERFORMANCE AND/OR COST OF LIVING INCREASES. SALARIES FOR STAFF ARE APPROVED BY THE EXECUTIVE DIRECTOR AND INCLUDED IN THE ANNUAL BUDGET AT A CONSOLIDATED LEVEL. THE BUDGET IS APPROVED BY THE BOARD OF DIRECTORS AND TRUSTEES. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE BOARD MEMBERS AND TRUSTEES HAVE A CONFLICT OF INTEREST POLICY AND AT SEPTEMBER 19, 2011 JOINT UNION BOARD AND FOUNDATION TRUSTEE MEETING, THE BOARD MEMBERS AND TRUSTEES ELECTED TO ADD AN ANNUAL SIGN-OFF TO BE DONE EACH APRIL BY DIRECTORS AND TRUSTEES. SINCE 2011, A CONFLICT OF INTEREST STATEMENT IS SENT TO EACH TRUSTEE FOR THEIR SIGNATURE. | |
| FORM 990, PART XI, LINE 9: | CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST 66,931. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| ACLUF OF MA HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR SELECTING INDEPENDENT AUDITORS, OVERSIGHT OF THE AUDIT, AND REVIEW AND APPROVAL OF AUDITED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED 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 | ACLU OF MASSACHUSETTS INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 041180450 | EIN |
| Primary Activities | PRESERVE CIVIL LIBERTIES | PrimaryActivities |
| Legal Domicile State | MA | LegalDomicileState |
| Exempt Code Section | 501 (C)(4) | ExemptCodeSection |
| 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 | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | 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
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACLU OF MASSACHUSETTS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | N | TransactionType |
| Amount Involved | 370084 | AmountInvolved |
| Method Of Amt Determination | IN TERMS WITH AGREEMENT | MethodOfAmtDetermination |
Comments