2013-05-06T16:20:44-05:00 2012-09-30 521197902 MULLEN SONDBERG WIMBISH & STONE PA 2553 HOUSLEY ROAD SUITE 200 ANNAPOLIS MD 214016751 990 2011-10-01 530184647 AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE AMER 2024663234 1301 K STREET NW NO 850-E WASHINGTON DC 20005 BARRY W LYNN 2024663234 2013-05-03 1 MICHELE L MOORE CPA P00740046 4102244920 2011 2016-02-25 16:41:14Z BARRY W LYNN 1301 K STREET NW NO 850-E WASHINGTON DC 20005 5940267 0 X WWW.AU.ORG X 1948 DC TO DEFEND, MAINTAIN, AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF CHURCH AND STATE. 15 15 36 0 0 0 3904955 4589192 256458 942491 4656838 367873 -720286 -55497 8097965 5844059 563 2600 0 0 2831422 3083119 102000 102000 917686 2550867 2564645 5484852 5752364 2613113 91695 8560707 9513862 2436224 2593509 6124483 6920353 X DEFEND, MAINTAIN AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF CHURCH AND STATE. 0 0 1804113 3150 EDUCATIONAL AND PUBLICATION DIVISION: PROVIDED THE PRINTING AND DISTRIBUTION OF MATERIAL REGARDING THE SEPARATION OF CHURCH AND STATE. 883095 2600 FIELD SERVICES DIVISION: MAINTAINED CLOSE CONTACT WITH VARIOUS GOVERNMENT LEADERS AND CHURCH OFFICIALS NATIONWIDE. ALERTED MEMBERS TO PROPOSED LEGISLATION ON THE CHURCH. 1117040 939341 LEGAL DIVISION: LEGAL EXPENSES INCURRED IN THE DEFENSE OF THE SEPARATION OF CHURCH AND STATE. 46309 TRUSTEES AND NATIONAL ADVISORY COUNCIL MEETINGS 46309 3850557 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 48 0 1 36 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X AMERICANS UNITED FOR SEPARATION OF 2024663234 1301 K STREET NW SUITE 850 EAST WASHINGTON DC 20005 RABBI MERRILL SHAPIRO 1.00 X X 0 0 0 KAREN B RINGEN 1.00 X X 0 0 0 OUIDA BROWN ESQ 1.00 X X 0 0 0 BARBARA FORREST 1.00 X X 0 0 0 DAVID BERLINER 1.00 X 0 0 0 ELLEN BROWN 1.00 X 0 0 0 NANCY FRIEDMAN 1.00 X 0 0 0 JASON D HAYS 1.00 X 0 0 0 NEAL R JONES 1.00 X 0 0 0 RABBI RACHEL JOSEPH 1.00 X 0 0 0 CHUCK SMITH 1.00 X 0 0 0 JASON STEWART 1.00 X 0 0 0 JOHN M SUAREZ 1.00 X 0 0 0 EDDIE TABASH 1.00 X 0 0 0 HOLLY HOLLMAN 1.00 X 0 0 0 BARRY LYNN 40.00 X 180644 0 4500 MICHAEL SMOOT 40.00 X 96536 0 20222 CHRISTINE COLBURN 40.00 X 96267 0 9129 AYESHA KHAN 40.00 X 151385 0 21660 JOSEPH CONN 40.00 X 136231 0 9824 MARGARET GARRETT 40.00 X 123792 0 9259 MARJORIE SPITZ-NAGROTSKY 40.00 X 125423 0 17771 ALEX LUCHENITSER 40.00 X 112154 0 9278 1022432 0 101643 6 0 1 0 THE PRODUCTION MANAGEMENT GROUP INC 7160 COLUMBIA GATEWAY DRIVE COLUMBIA MD 21046 DIRECT MAIL SERVICES 599166 CRAVER MATHEWS SMITH & CO 1900 CAMPUS COMMONS DR SUITE 450 RESTON VA 20191 FUNDRAISING CONSULTING 123800 2 24362 4564830 50352 4589192 LEGAL SETTLEMENT 541100 939341 939341 SALES 453000 3150 3150 942491 367873 367873 94615 96208 -1593 -1593 OTHER REVENUE 900099 35551 35551 MINIMUM PENSION LIABIL 900099 -9506 -9506 CHANGE IN VALUE OF SPL 525990 -79949 -79949 -53904 5844059 942491 0 312376 2600 2600 575843 323219 252624 1985674 1514407 228039 243228 134905 90852 27251 16802 207611 160035 23131 24445 179086 119988 37608 21490 55841 43026 8476 4339 26385 19101 4818 2466 102000 102000 73605 73605 1298 1298 512842 437723 47051 28068 158099 111919 10163 36017 385588 279149 70402 36037 76060 53847 15572 6641 45379 9075 35967 337 91505 72243 14675 4587 23577 18779 3173 1625 DIRECT MAIL 891138 429263 117137 344738 WRITERS AND NEWS SERVIC 70779 41479 29300 OTHER 59044 44832 2869 11343 EQUIPMENT 47196 32711 10262 4223 46309 46309 5752364 3850557 984121 917686 98756 62875 828911 346298 88157 496423 4400 5199 52682 66557 755769 537449 250329 218320 6822229 7892855 288663 294819 126580 130516 8560707 9513862 373180 444425 7250 2063044 2141834 2436224 2593509 X 6013344 6803696 111139 116657 6124483 6920353 8560707 9513862 X 91695 704175 X X 0 1 1 X 0 X 5254495 4429340 5257905 3904955 4587599 23434294 5254495 4429340 5257905 3904955 4587599 23434294 23434294 263377 203532 -61914 4656838 367873 5429706 41294 37842 104711 -720286 -53904 -590343 28273657 2061522 0.82880 0.83000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18959 301277 320236 5432128 5752364 437618 109405 0 0 467305 424181 424243 437618 1753347 2630021 463641 375392 305964 320236 1465233 116826 106045 106061 109405 438337 657506 19218 17790 19702 18959 75669 5370 5370 84086 34431 49655 520556 439898 80658 145757 63120 82637 218320 CHARITABLE ANNUITY PAYABLE 859930 ACCRUED PENSION LIABILITY 1029969 REMAINDER TRUST PAYABLE 185211 DEFERRED RENT 66724 2141834 5844059 5752364 91695 704175 704175 795870 6570837 704175 704175 5866662 73605 -96208 -22603 5844059 5774967 96208 96208 5678759 73605 73605 5752364 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRS SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER WASHINGTON D.C. STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. FISCAL YEARS ENDING ON OR AFTER SEPTEMBER 30, 2009 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NET WITH REVENUE -96,208. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NET WITH REVENUE 96,208. X X X X 1 CRAVER MATHEWS SMITH & COMPANY 1900 CAMPUS COMMONS DRIVE 450 RESTON VA 20191 CONSULTANT 0 1795036 102000 1693036 1795036 102000 1693036 AL AK AZ AR CA CT FL GA IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI CO HI ND AFI / VOICES UNITED 93695 93695 3985 3916 7259 81048 1 920 920 94615 94615 3985 3916 7259 81048 96208 -1593 X X X 0 0 0 0 0 0 0 0 0 BARRY LYNN 180644 0 0 0 0 0 3900 0 600 0 185144 0 0 0 AYESHA KHAN 151385 0 0 0 0 0 3576 0 18084 0 173045 0 0 0 X 15 50352 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS FROM THE NATIONAL ADVISORY COUNCIL. SUBSEQUENT TO YEAR END THE ORGANIZATION'S BY-LAWS WERE AMENDED WITH THE MEMBER STATUS BEING ELIMINATED. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS CHOSEN FROM THE NATIONAL ADVISORY COUNCIL MEMBERSHIP. NATIONAL ADVISORY COUNCIL MEMBERS ARE NOMINATED BY CHAPTER LEADERS, STAFF MEMBERS AND CURRENT BOARD MEMBERSHIP. SUBSEQUENT TO YEAR END THE ORGANIZATION'S BY-LAWS WERE AMENDED WITH THE MEMBER STATUS BEING ELIMINATED. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE REVIEWS THE 990 FORM BEFORE IT IS FILED THEN IT IS SENT VIA EMAIL TO THE ENTIRE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE CONFLICT OF INTEREST POLICY IS REVIEWED AT AN ALL STAFF MEETING AND THEN STAFF ARE REQUESTED TO REVIEW AND SIGN THE DOCUMENT RETURNING IT TO THE MANAGING DIRECTOR WHERE IT IS REVIEWED FOR POSSIBLE CONFLICTS. THE BOARD OF DIRECTORS COMPLETES AN INDEPENDENANCE CHECKLIST ANNUALLY. IF A CONFLICT IS DISCLOSED THEN IT IS BROUGHT TO THE ATTENTION OF THE EXECUTIVE DIRECTOR AND BOARD OF TRUSTEES FOR FINAL RESOLUTION. THE CONFLICT OF INTEREST FORMS ARE ON FILE IN THE MANAGING DIRECTOR'S OFFICE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO AND OTHER EXECUTIVES IS DETERMINED BASED ON MARKET PAY FOR THESE POSITIONS COMPARING THE GEOGRAPHIC AREA, OTHER PRIVATE FOUNDATIONS AND PUBLISHED NOT-FOR-PROFIT COMPENSATION SURVEYS. THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND DETERMINES THE COMPENSATION FOR THE INDIVIDUAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 704,175. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITORS.