2014-02-12T15:20:16-06:00 2013-03-31 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2012-04-01 237312949 AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS AMER 6174823170 211 CONGRESS STREET NO 301 BOSTON MA 02110 CAROL ROSE 6174823170 2014-02-12 1 JOHN BUCKLEY CPA P00830631 5083669100 2014-02-12 2012 2015-11-30 17:44:51Z CAROL ROSE 211 CONGRESS STREET NO 301 BOSTON MA 02110 6888764 0 X WWW.ACLUM.ORG X 1973 MA 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. 12 12 27 25 0 0 1724133 3805380 78754 43806 112411 209795 18516 -70521 1933814 3988460 0 0 0 0 1387684 1667912 0 14708 402431 610234 632353 1997918 2314973 -64104 1673487 6949389 10095028 195329 1465410 6754060 8629618 X FREEDOMS GUARANTEED IN THE CONSTITUTION AND BILL OF RIGHTS THROUGH PUBLIC EDUCATION AND LITIGATION. 0 0 879142 43806 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. 768625 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. 1647767 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 17 0 27 1 0 0 0 0 0 1 1 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X X SHIRLEY LAI 6174823170 211 CONGRESS STREET SUITE 301 BOSTON MA 02110 MARTIN M FANTOZZI 1.00 X 0 0 0 ELLEN P FISHER 1.00 X 0 0 0 ERIC FISHER 1.00 X 0 0 0 HOLLY GUNNER 1.00 X 0 0 0 JOSHUA S BOGER 1.00 X 0 0 0 JEFFREY F JONES 1.00 X 0 0 0 KIM V MARRKAND 1.00 X 0 0 0 STEVEN F YOUNG 1.00 X 0 0 0 LESLIE SHAPIRO 1.00 X 0 0 0 RON ANSIN 1.00 X X 0 0 0 DAVID SQUIRE 1.00 X 0 0 0 MARIA MANNING 1.00 X 0 0 0 CAROL ROSE 40.00 X 175108 0 48130 MATT SEGAL 40.00 X 116240 0 25850 SHIRLEY LAI 40.00 X 115908 0 24618 STEPHEN HURLEY 40.00 X 104198 0 21966 511454 0 120564 4 0 1 0 0 335085 3470295 3805380 LEGAL AWARDS 541100 43806 43806 43806 135096 135096 2839984 2765285 74699 74699 74699 56325 335085 135019 -78694 -78694 OTHER 900099 8173 8173 8173 3988460 43806 0 139274 185370 111222 37074 37074 1115539 807762 122041 185736 78560 47136 15712 15712 184288 138094 14800 31394 104155 72489 11576 20090 2919 2919 11912 11912 14708 14708 162601 156049 5783 769 86630 42150 6655 37825 40969 25814 4138 11017 183272 139129 17656 26487 31200 20830 5724 4646 6667 5060 644 963 21334 16339 2298 2697 14027 11926 1219 882 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 2314973 1647767 264775 402431 1481 848 325952 452221 81000 1545650 10225 33669 18213 144486 71494 71356 72992 5393990 7982855 254 279 1041687 11745 6949389 10095028 159835 163989 33010 148700 2484 1152721 195329 1465410 X 5861808 5404948 2265487 892252 959183 6754060 8629618 6949389 10095028 X 1673487 135140 66931 X X 0 1 X 1 0 X 1903116 1204621 1713435 1724133 3805380 10350685 1903116 1204621 1713435 1724133 3805380 10350685 2732509 7618176 66547 53126 20566 127576 135096 402911 29535 15418 5794 7023 8173 65943 10819539 226570 0.70410 0.92260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2236769 173557 52836 2788 2354702 2256353 32205 49830 1959 2236769 1962166 357273 60924 2162 2256353 989010 666438 361063 52522 1823 1962166 1272479 50000 -327646 5823 989010 0.59270 0.40730 0 0 14963 1892 13071 129523 69602 59921 72992 DUE TO ACLU OF MA 21516 DUE TO NATIONAL 1131205 1152721 X 4348514 135140 22964 66931 225035 4123479 -135019 -135019 3988460 2472956 22964 135019 157983 2314973 0 2314973 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. BOR DINNER 391410 335085 56325 73508 18000 43511 391410 335085 56325 73508 18000 43511 135019 -78694 X X 0 0 0 0 0 0 0 0 0 CAROL ROSE 175108 0 0 0 0 0 30201 0 17929 0 223238 0 0 0 SUPPLEMENTAL INFORMATION PART III 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. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST 66,931. 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. ACLU OF MASSACHUSETTS INC 211 CONGRESS STREET BOSTON MA 02110 041180450 PRESERVE CIVIL LIBERTIES MA 501 (C)(4) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 ACLU OF MASSACHUSETTS INC N 370084 IN TERMS WITH AGREEMENT