AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA (EIN 42-1002093)
Tax period
2011-04-01 to 2012-03-31
Filed
2013-02-05
IRS object ID
201300369349300020
Schema version
2011v1.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-02-05T11:20:25-06:00Timestamp
Tax Period End Date2012-03-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN421361038EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1ROTH & COMPANY PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1666 WALNUT STREET SUITE 1450AddressLine1
CityDES MOINESCity
StateIAState
ZIP Code503093918ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-04-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN421002093EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION OF IOWA FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone5152433988Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1INSURANCE EXCHANGE BLDG NO 901AddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameBEN STONEName
TitleEXEC DIRTitle
Phone5152433988Phone
Date Signed2013-02-05DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameWAYNE D FLOERCHINGERName
PTINP00225936PTIN
Phone5152440266Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonBEN STONENameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1505 5TH AVE STE 901AddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode
FieldValueIRS element (for citing)
Gross Receipts631167GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ACLU-IA.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1969YearFormation
State Legal DomicileIAStateLegalDomicile
Activity Or Mission DescriptionACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS.ActivityOrMissionDescription
Nbr Voting Members Governing Body6NbrVotingMembersGoverningBody
Nbr Independent Voting Members6NbrIndependentVotingMembers
Total Nbr Employees5TotalNbrEmployees
Total Nbr Volunteers45TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year465961ContributionsGrantsPriorYear
Contributions Grants Current Year589856ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year11380InvestmentIncomePriorYear
Investment Income Current Year13525InvestmentIncomeCurrentYear
Other Revenue Prior Year-9074OtherRevenuePriorYear
Other Revenue Current Year27786OtherRevenueCurrentYear
Total Revenue Prior Year468267TotalRevenuePriorYear
Total Revenue Current Year631167TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year289232SalariesEtcPriorYear
Salaries Etc Current Year351146SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year63502TotalFundrsngExpCurrentYear
Other Expense Prior Year68195OtherExpensePriorYear
Other Expenses Current Year74014OtherExpensesCurrentYear
Total Expenses Prior Year357427TotalExpensesPriorYear
Total Expenses Current Year425160TotalExpensesCurrentYear
Revenues Less Expenses Prior Year110840RevenuesLessExpensesPriorYear
Revenues Less Expenses CY206007RevenuesLessExpensesCY
Total Assets BOY776093TotalAssetsBOY
Total Assets EOY989409TotalAssetsEOY
Total Liabilities BOY48021TotalLiabilitiesBOY
Total Liabilities EOY55330TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY728072NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY934079NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE 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 Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense149990Expense
DescriptionTHE ACLU FOUNDATION OF IOWA ACHIEVEMENTS IN THE AREA OF LEGAL ADVOCACY AND LITIGATION:SUPPORTING THE RIGHTS OF THE OCCUPY MOVEMENT. WE WRESTLED WITH HOW TO MAKE SURE PROTESTORS FREE SPEECH RIGHTS WERE UPHELD EVEN AS THEY VIOLATED LAWS AND REGULATIONS. TREADING CAREFULLY, WE RESPONDED TO REQUESTS FOR ASSISTANCE FROM OCCUPY DEMONSTRATORS IN DES MOINES AND IOWA CITY, PROVIDING ADVICE AND COUNCIL WHEN DEMONSTRATORS FACED EVICTION FROM PUBLIC PLACES.DEMANDING ACCOUNTABILITY OF THE ATLANTIC SCHOOL DISTRICT IN THE WAKE OF A STUDENT STRIP SEARCH. WE FOUGHT ON APPEAL TO THE IOWA SUPREME COURT OUR CASE AGAINST THE ATLANTIC SCHOOLS TO MAKE PUBLIC WHAT PUNISHMENT, IF ANY, WAS GIVEN TO STAFF WHO CONDUCTED A STRIP SEARCH OF FIVE HIGH SCHOOL GIRLS IN SEARCH OF ALLEGED STOLEN MONEY. IN A NARROW DECISION, WITH A SPIRITED DISSENT FROM CHIEF JUSTICE MARK CADY, OUR APPEAL WAS DEFEATED, BUT WE HOPE IT DETERS OTHER SCHOOL DISTRICTS FROM CLOAKING THE CONSEQUENCES FOR STAFF WHO VIOLATE THE RIGHTS OF STUDENTS IN SECRECY. CELEBRATING VICTORY IN OUR PARENTAL RESPONSIBILITY ORDINANCE CASE IN DAVENPORT. IN 2011, WE WON OUR LAWSUIT THAT ENABLED A SINGLE MOTHER IN DAVENPORT TO STRIKE DOWN AN ORDINANCE THAT FINED PARENTS FOR TEENAGE CHILDREN BEING OUT PAST CURFEW OR ILLEGALLY DRINKING OR DOING DRUGS, REGARDLESS OF PARENTS EFFORTS TO PREVENT IT. FIGHTING FOR MARRIAGE EQUALITY IN FAMILY MEDICAL LEAVE. WHEN THE LEGAL SPOUSE OF IOWA PRISON GUARD TERESA HECK WAS DIAGNOSED WITH OVARIAN CANCER, IT SEEMED ONLY RIGHT THAT HECK WOULD TAKE MEDICAL LEAVE TO HELP CARE FOR HER. BUT DESPITE FORMAL APPEALS TO HER EMPLOYER, HECK WAS DENIED LEAVE UNDER THE FAMILY AND MEDICAL LEAVE ACT BECAUSE SHE WAS IN A SAME-SEX RATHER THAN OPPOSITE-SEX MARRIAGE. WE HELPED HER BRING THE ISSUE TO THE ATTENTION OF THE ATTORNEY GENERAL, WHO ORDERED THAT HECK BE GRANTED LEAVE. THIS ACTION MORE CLEARLY DEFINES LEAVE FOR OTHER SAME-SEX FAMILIES OF IOWA GOVERNMENT EMPLOYEES. WORKING FOR EQUAL RIGHTS ON BIRTH CERTIFICATES FOR SAME-SEX PARENTS AND THEIR CHILDREN. THE ACLU OF IOWA FILED AN AMICUS BRIEF IN THE CASE OF HEATHER GARTNER OF DES MOINES, WHO GAVE BIRTH TO A DAUGHTER, BUT WAS NOT ALLOWED TO PUT THE NAME OF HER LEGAL SPOUSE, MELISSA GARTNER, ON THE BIRTH CERTIFICATE. WE ARGUED THAT VARNUM GRANTS ALL THE RIGHTS OF MARRIAGE TO ALL IOWA COUPLES AND THE CHILDREN OF THOSE COUPLES, INCLUDING LISTINGS OF BOTH SPOUSES ON BIRTH CERTIFICATES. THE IOWA DEPARTMENT OF PUBLIC HEALTH SAID IT COULDNT LIST MELISSA BECAUSE SHE WAS NOT THE BIOLOGICAL PARENT. HOWEVER, IOWA LAW STATES THAT IN SIMILAR CASES, A HUSBAND MUST BE LISTED AS THE FATHER ON THE BIRTH CERTIFICATE, EVEN IF HIS FATHERHOOD OF THE CHILD IS A BIOLOGICAL IMPOSSIBILITY.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense127003Expense
DescriptionTHE ACLU FOUNDATION OF IOWA ACHIEVEMENTS IN THE AREA OF PUBLIC ADVOCACY AND COMMUNICATIONS:INVESTIGATING CELL PHONE TRACKING REQUESTS BY LAW ENFORCEMENT. IN 2011, AS PART OF A NATIONAL ACLU EFFORT, OUR AFFILIATE SENT OUT REQUESTS TO IOWAS FIVE LARGEST CITIES, ASKING EACH TO RELEASE INFORMATION ON HOW CELL PHONE LOCATION TRACKING DATA IS BEING USED TO MONITOR IOWANS. DISTURBINGLY, WE FOUND NONE HAD WRITTEN POLICIES ON HOW THEY HANDLE, STORE, OR SHARE CELL PHONE LOCATION DATA. ALSO, THEY COULDNT REPORT HOW OFTEN THEY TRACK CALLS OR TEXTS BECAUSE RECORDS ARE KEPT IN INDIVIDUAL, CONFIDENTIAL CASE FILES.TRACKING RACIAL PROFILING INCIDENTS IN IOWA. LEGAL DIRECTOR RANDALL WILSON CONTINUES TO SOLICIT REPORTS OF RACIAL PROFILING. HES BEEN DISTRIBUTING REQUEST FORMS IN BOTH ENGLISH AND SPANISH IN PRINT FORM AND ELECTRONICALLY. THE ACLU OF IOWA ALSO HAS DONE A RADIO PROGRAM AT LA LEY KDLS-FM SPANISH-LANGUAGE RADIO IN DES MOINES. WORKING AGAINST ILLEGAL DETENTIONS FOR UNDOCUMENTED IMMIGRANTS. THE ACLU OF IOWA IS LOOKING AT THE PROBLEM OF EXCESSIVE, ILLEGAL DETENTIONS IN COUNTY JAILS OF IMMIGRANTS FACING POTENTIAL DEPORTATION. FEDERAL LAW PERMITS JUST A 48-HOUR HOLD. HOWEVER, WE ARE AWARE OF AT LEAST ONE INSTANCE WHERE AN IMMIGRATION SUSPECT WAS HELD FOR A WEEK. WE CONTINUE TO COLLECT INFORMATION FROM COUNTY LAW ENFORCEMENT, AND WORK TO EDUCATE COUNTIES ON LAWFUL DETENTIONS. INTERVENING WHEN IOWA STATE UNIVERSITY OFFERED A BIBLE-BASED BUSINESS COURSE. IN JANUARY, A GROUP OF ISU PROFESSORS CONTACTED THE ACLU OF IOWA, CONCERNED THAT A BUSINESS COURSE EXPOUNDING BIBLICAL PRINCIPALS WAS BEING OFFERED WHEN CLASSES BEGAN IN JUST A FEW DAYS. WHILE MANY COURSES MAY INCLUDE THE PERSPECTIVES OF DIFFERENT RELIGIONS, THIS COURSE TOOK A DIFFERENT TACK AND PLANNED TO CLEARLY PROMOTE CHRISTIAN BELIEFS AND ACTIONS. THE PROFESSORS HAD ALREADY LODGED COMPLAINTS WITH VARIOUS LEVELS OF UNIVERSITY ADMINISTRATION. SO ACLU OF IOWA LEGAL DIRECTOR RANDALL WILSON SENT A FORMAL LETTER TO ISU, STATING THAT THE COURSE WAS UNCONSTITUTIONAL. THE CLASS WAS SUBSEQUENTLY CANCELLED. SPEAKING OUT AGAINST STEALTH PROSELYTIZING IN DUNKERTON SCHOOLS. IN MARCH, A HIGHLY HOMOPHOBIC, SEXIST RELIGIOUS GROUP CALLED JUNKYARD PROPHET CONDUCTED AN EXTREMELY INAPPROPRIATE SCHOOL ASSEMBLY IN DUNKERTON, IOWA. THE GROUP WAS VAGUE WITH THE PRINCIPAL BEFOREHAND ABOUT WHAT ITS MESSAGE WOULD BE. AFTERWARDS, PARENTS AND STUDENTS ALIKE COMPLAINED. WITH THE INTERFAITH ALLIANCE OF IOWA AND OTHER GROUPS, WE SPOKE OUT IN THE MEDIA. WE ALSO SENT A LETTER TO SCHOOL ADMINISTRATORS, REMINDING THEM OF IOWA LAW AND THE NEED TO CAREFULLY SCREEN ASSEMBLY PRESENTERS, WHO MIGHT NOT ALWAYS BE FORTHCOMING ABOUT THEIR INTENT.Description
FieldValueIRS element (for citing)
Total Program Service Expense276993TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity1RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees5NumberOfEmployees
Employment Tax Returns Filed0EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members6NbrVotingGoverningBodyMembers
Number Independent Voting Members6NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters1LocalChapters
Policies Reference Chapters1PoliciesReferenceChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledIAStatesWhereCopyOfReturnIsFiled
Other WebsiteXOtherWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1BEN STONEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number5152433988TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1901 INSURANCE EXCHANGE BUILDINGAddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
BEN STONE
EX-OFFICIO35.00X63000210000
DAVE MULLER
FINANCIAL SECRETARY1.00X000X
SALLY FRANK
PRESIDENT1.00000X
FieldValueIRS element (for citing)
Total Reportable Comp From Org63000TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs21000TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Related Organizations369806RelatedOrganizations
All Other Contributions220050AllOtherContributions
Total Contributions589856TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column9779TotalRevenueColumn
Exclusion$9,779ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities3746Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities0Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities3746Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column3746TotalRevenueColumn
Exclusion$3,746ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmount
LITIGATION SETTLEMENTS90009928000$28,000
SPECIAL EVENT900099-214-$214
FieldValueIRS element (for citing)
Total Other Revenue27786TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column631167TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$41,311ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total269717Total
Program Services175316ProgramServices
Management And General53943ManagementAndGeneral
Fundraising40458Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total53752Total
Program Services34939ProgramServices
Management And General10750ManagementAndGeneral
Fundraising8063Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total27677Total
Program Services17990ProgramServices
Management And General5535ManagementAndGeneral
Fundraising4152Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total10082Total
Program Services6554ProgramServices
Management And General2016ManagementAndGeneral
Fundraising1512Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total19177Total
Program Services12465ProgramServices
Management And General3835ManagementAndGeneral
Fundraising2877Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total5412Total
Program Services3518ProgramServices
Management And General1082ManagementAndGeneral
Fundraising812Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total5255Total
Program Services3416ProgramServices
Management And General1051ManagementAndGeneral
Fundraising788Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total3872Total
Program Services2517ProgramServices
Management And General774ManagementAndGeneral
Fundraising581Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
PRINTING & PUBLISHING9914644419831487
MISCELLANEOUS7475485914951121
TELEPHONE597538841195896
POSTAGE & PROCESSING28181831564423

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total4034Total
Program Services3260ProgramServices
Management And General442ManagementAndGeneral
Fundraising332Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total425160Total
Program Services276993ProgramServices
Management And General84665ManagementAndGeneral
Fundraising63502Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY749044BOY
EOY935983EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY1976BOY
EOY32735EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis46896LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec26205LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY23864BOY
EOY20691EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY1209BOY
EOY0EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY776093BOY
EOY989409EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY48021BOY
EOY55330EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY48021BOY
EOY55330EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY375984BOY
EOY553880EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY80600BOY
EOY80600EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY271488BOY
EOY299599EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY728072BOY
EOY934079EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY776093BOY
EOY989409EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses206007ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years350265CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years320214CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years372044CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year465961CurrentTaxYearMinus1Year
Current Tax Year589856CurrentTaxYear
Total2098340Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years350265CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years320214CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years372044CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year465961CurrentTaxYearMinus1Year
Current Tax Year589856CurrentTaxYear
Total2098340Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years33657CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years27616CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years29222CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year5775CurrentTaxYearMinus1Year
Current Tax Year22135CurrentTaxYear
Total118405Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years33657CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years27616CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years29222CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year5775CurrentTaxYearMinus1Year
Current Tax Year22135CurrentTaxYear
Total118405Total
FieldValueIRS element (for citing)
Public Support Total5091979935PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years12408CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years11730CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years8585CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year9456CurrentTaxYearMinus1Year
Current Tax Year9779CurrentTaxYear
Total51958Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years12408CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years11730CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years8585CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year9456CurrentTaxYearMinus1Year
Current Tax Year9779CurrentTaxYear
Total51958Total

Other Income509 OtherIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years22336CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1805CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years5416CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year-9074CurrentTaxYearMinus1Year
Current Tax Year27786CurrentTaxYear
Total48269Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years385009CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years333749CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years386045CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year466343CurrentTaxYearMinus1Year
Current Tax Year627421CurrentTaxYear
Total2198567Total
FieldValueIRS element (for citing)
Public Support Percentage5090.90060PublicSupportPercentage509
Prior Year Support Percentage0.84200PriorYearSupportPercentage
Investment Income Percentage0.02360InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.02570PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance352088BeginningOfYearBalance
Contributions34817Contributions
Investment Earnings Or Losses10629InvestmentEarningsOrLosses
End Of Year Balance397534EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance348665BeginningOfYearBalance
Contributions36990Contributions
Investment Earnings Or Losses-33187InvestmentEarningsOrLosses
Other Expenditures380OtherExpenditures
End Of Year Balance352088EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance369283BeginningOfYearBalance
Contributions61920Contributions
Investment Earnings Or Losses-82538InvestmentEarningsOrLosses
End Of Year Balance348665EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance379438BeginningOfYearBalance
Other Expenditures10155OtherExpenditures
End Of Year Balance369283EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.94120BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.05880PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs0EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis14497OtherCostOrOtherBasis
Book Value14497BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis32399OtherCostOrOtherBasis
Depreciation26205Depreciation
Book Value6194BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings20691TotalOfBookValueLandBuildings
Total Revenue631167TotalRevenue
Total Expenses425160TotalExpenses
Excess Or Deficit For Year206007ExcessOrDeficitForYear
Excess Or Deficit Per FS206007ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt620538TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments-10629NetUnrealizedGainsInvestments
Revenue Not Rptd F990-10629RevenueNotRptdF990
Revenue Subtotal631167RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form990631167TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt425160TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal425160ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form990425160TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:Identifier
Return ReferencePART V, LINE 4:ReturnReference
ExplanationTHE ORGANIZATION RECEIVED A $7,000 GRANT FROM THE CONTRIBUTION THAT IS RESTRICTED FOR COSTS OF PRINTING AND DISTRIBUTING FOR A SPECIFIC PROJECT. 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, 2012 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 $570,282 IN FUNDS RECEIVED FROM THE DONORS FOR THE PURPOSE OF SELF-DISCIPLINE.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Return ReferenceReturnReferenceExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11THE 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 MAILED TO THE DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY 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 REMAINED 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 15AIN 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 DETERMING 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 19UPON 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

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWABusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1505 5TH STREET INSRUANCE CHANGE BUIAddressLine1
CityDES MOINESCity
StateIAState
ZIP Code50309ZIPCode
FieldValueIRS element (for citing)
EIN421002093EIN
Primary ActivitiesACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS.PrimaryActivities
Legal Domicile StateIALegalDomicileState
Exempt Code Section501(C)(3)ExemptCodeSection
Public Charity Status509(A)(2)PublicCharityStatus
Controlled Org0ControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs1PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs1PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org1ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)

Transaction TypeTransactionType
ACLU FOUNDATION OF IOWA - LESS THAN 50000
L
ACLU FOUNDATION OF IOWA - LESS THAN 50000
M
ACLU FOUNDATION OF IOWA - LESS THAN 50000
N
ACLU FOUNDATION OF IOWA - LESS THAN 50000
O

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