2013-02-14T11:42:28-06:00 2012-03-31 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2011-04-01 237312949 AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS AMER 6174823170 211 CONGRESS STREET BOSTON MA 02110 CAROL ROSE 6174823170 2013-02-11 1 JOHN BUCKLEY CPA P00830631 5083669100 2013-02-11 2011 2016-03-07 17:11:31Z CAROL ROSE 211 CONGRESS STREET BOSTON MA 02110 3797933 0 X WWW.ACLUM.ORG X 1973 MA TO DEFEND THE CIVIL RIGHTS OF INDIVIDUALS AND EDUCATE THE POPULATION ABOUT CIVIL LIBETIES THROUGH LITIGATION AND EDUCATION PROGRAMS. 11 11 23 34 0 0 3337784 1724133 47526 78754 73890 112411 22400 18516 3481600 1933814 8000 0 0 0 1191170 1387684 0 0 467484 481666 610234 1680836 1997918 1800764 -64104 6158813 6949389 211808 195329 5947005 6754060 X TO DEFEND THE CIVIL RIGHTS OF INDIVIDUALS AND EDUCATE THE POPULATION ABOUT CIVIL LIBERTIES THROUGH LITIGATION AND EDUCATION PROGRAMS 0 0 675070 78754 LITIGATION - THE LEGAL PROGRAM OF THE ACLU FOUNDATION OF MASSACHUSETTS PROVIDES LEGAL SUPPORT AND ASSISTANCE FOR THE OVERALL GOALS OF THE ORGANIZATION BY PROVIDING LEGAL ASSISTANCE AND REPRESENTATION TO INDIVIDUALS AND ORGANIZATIONS IN SELECTED CASES IN ORDER TO ADVANCE THE CAUSE OF CIVIL LIBERTIES; REPRESENTING THE ORGANIZATION IN ADMINISTRATIVE AND COURT PROCEEDINGS WHERE IT APPEARS AS AMICUS CURIAE; WRITING, MEDIA APPEARANCES, AND PUBLIC SPEAKING ON CIVIL LIBERTIES; PARTICIPATING IN COMMUNITY MEETINGS; PROVIDING INFORMATION AND REFERRAL SERVICES; RESEARCH, DOCUMENTATION, AND PUBLICATION OF REPORTS, AND PROVIDING INFORMATION ON CIVIL LIBERTIES ISSUES TO STAFF AND BOARD. 587367 EDUCATION - THE FIELD & PUBLIC EDUCATION PROGRAMS CARRIED OUT BY THE AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS SEEK TO ENGAGE THE PUBLIC AND INCREASE PUBLIC UNDERSTANDING OF AND COMMITMENT TO CIVIL LIBERTIES AND CIVIL RIGHTS. IN FISCAL YEAR 2012 THESE OBJECTIVES WERE ACCOMPLISHED THROUGH MORE THAN 100 SPEAKING ENGAGEMENTS CARRIED OUT BY ACLUM STAFF AND MEMBERS OF OUR SPEAKERS BUREAU; WORKING 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; WORKING 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 LIBERTIES ISSUES; AND MAKING PRESENTATIONS IN CLASSROOMS AND SCHOOL ASSEMBLIES. 1262437 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 0 1 16 0 23 1 0 0 0 0 0 1 1 0 0 X 11 11 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 BOSTON MA 02110 MARTIN M FANTOZZI 2.00 X 0 0 0 ELLEN FISHER 2.00 X 0 0 0 HOLLY GUNNER 2.00 X 0 0 0 JOSHUA S BOGER 2.00 X 0 0 0 JEFFREY F JONES 2.00 X 0 0 0 KIM V MARRKAND 2.00 X 0 0 0 STEVEN F YOUNG 2.00 X 0 0 0 LESLIE SHAPIRO 2.00 X 0 0 0 RON ANSIN 2.00 X X 0 0 0 DAVID SQUIRE 2.00 X 0 0 0 MARIA MANNING 2.00 X 0 0 0 CAROL ROSE 40.00 X 155040 0 46112 155040 0 46112 1 0 1 0 0 176800 1547333 1724133 LEGAL AWARDS 541100 78754 78754 78754 127576 127576 1729217 1714665 29717 14552 -29717 -15165 -15165 131230 176800 119737 11493 11493 OTHER 900099 7023 7023 7023 1933814 78754 0 130927 152436 91462 30486 30488 929805 566160 130123 233522 70515 41959 7835 20721 149982 86370 19888 43724 84946 52425 12181 20340 13165 13165 12589 12589 152092 127137 4457 20498 76318 37372 6134 32812 39953 19731 6403 13819 160607 117014 16973 26620 38661 21999 8300 8362 6820 3794 1605 1421 16388 11631 1660 3097 13490 11028 2288 174 FEES AND SERVICES 38088 21477 5266 11345 BOOKS, SUBSCRIPTIONS, D 28912 27363 1355 194 RECRUITING 8500 8500 MISCELLANEOUS 4651 3850 454 347 1997918 1262437 267997 467484 179790 111879 276141 215554 217165 81000 30556 33669 125941 54585 63284 71356 4638586 5393990 3087 254 750204 1041687 6158813 6949389 151623 159835 55150 33010 5035 2484 211808 195329 X 5947005 5861808 892252 5947005 6754060 6158813 6949389 X -64104 871159 X X 0 1 1 X 0 X 1384980 1903116 1204621 1713435 1724133 7930285 1384980 1903116 1204621 1713435 1724133 7930285 239867 7690418 74044 66547 53126 20566 127576 341859 5626 29535 15418 5794 7023 63396 8335540 202699 0.92260 0.95360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2256353 32205 49830 1959 2236769 1962166 357273 60924 2162 2256353 989010 666438 361063 52522 1823 1962166 1272479 50000 -327646 5823 989010 0.60110 0.39890 0 0 14964 397 14567 110977 54188 56789 71356 SECURITY DEPOSIT 11745 DUE FROM NATIONAL 137690 BENEFICIAL INTEREST TRUST 892252 1041687 DUE TO UNION 2484 2484 1933814 1997918 -64104 -21093 868765 23487 871159 807055 2102505 -21093 46560 23487 48954 2053551 -119737 -119737 1933814 2164215 46560 119737 166297 1997918 0 1997918 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE FOUNDATION'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: THE ACLU FOUNDATION OF MASSACHUSETTS (THE FOUNDATION) FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD UNDER U.S. GAAP WHICH REQUIRES THE FOUNDATION 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, 2012, THE FOUNDATION DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. THE FOUNDATION DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. INFORMATION RETURNS FILED FOR THE LAST THREE FISCAL YEARS ENDED MARCH, 31, 2011, REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE COMMONWEALTH OF MASSACHUSETTS. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST 23,487. PART XII LINE 4B - SPECIAL EVENT EXPENSES OF $119,737 ARE NETTED WITH THE SPECIAL EVENT REVENUE ON THE 990 BUT ARE SHOWN GROSS ON THE FINANCIAL STATEMENTS. PART XIII LINE 4B - SPECIAL EVENT EXPENSES OF $119,737 ARE NETTED WITH THE SPECIAL EVENT REVENUE ON THE 990 BUT ARE SHOWN GROSS ON THE FINANCIAL STATEMENTS. PART XI, LINE 8: OTHER ADJUSTMENTS IN RECONCILIATION OF NET ASSETS: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST FOR $23,487. X X X X MA BORT DINNER 308030 176800 131230 4500 62443 4000 48794 308030 176800 131230 4500 62443 4000 48794 119737 11493 X X 0 0 0 0 0 0 0 0 0 CAROL ROSE 155040 0 0 0 0 0 0 0 46112 0 201152 0 0 0 SUPPLEMENTAL INFORMATION PART III A PORTION OF CAROL ROSE'S SALARY, $39,962, IS CHARGED TO THE ACLU OF MA, INC. HOWEVER, HER W-2 WAGES ARE THAT OF THE ACLU FOUNDATION OF MA. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S BOARD OF DIRECTORS ARE PROVIDED A DRAFT OF THE 990 PRIOR TO THE RETURN BEING FILED. ALL BOARD 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 CFO 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. THE BOARD OF TRUSTEES HAS A CONFLICT OF INTEREST POLICY AND AT THE SEPTEMBER 19, 2011 BOARD MEETING, THE BOARD MEMBERS AND TRUSTEE ELECTED TO ADD AN ANNUAL SIGN-OFF TO BE DONE EACH APRIL BY DIRECTORS AND TRUSTEES. 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 FOUNDATION 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 AND TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 ACLU FOUNDATION OF MASSACHUSETTS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -21,093. PRIOR PERIOD ADJUSTMENTS: 868,765. CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST 23,487. TOTAL TO FORM 990, PART XI, LINE 5: 871,159. OVERSIGHT OF THE AUDIT FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE HAS OVERSIGHT OF THE AUDIT PROCESS. 990, PART XI, LINE 5 PRIOR PERIOD ADJUSTMENT OF $868,765. THE FOUNDATION WAS NAMED A BENEFICIARY OF A PERPETUAL TRUST IN JULY, 1996; HOWEVER, THIS ACTIVITY WAS NOT PREVIOUSLY RECORDED IN THE FOUNDATION'S FINANCIAL STATEMENTS. THE MARCH 31, 2011 NET ASSETS WERE RESTATED TO REFLECT THIS AMOUNT. THE REMAINING CHANGE IN NET ASSETS IS ATTRIBUTED TO UNREALIZED LOSS ON INVESTMENTS OF -$21,093 AND THE CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN TRUST OF $23,487. ACLU OF MASSACHUSETTS INC 211 CONGRESS STREET BOSTON MA 02110 041180450 PRESERVE CIVIL LIBERTIES MA 501 (C)(4) 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 ACLU OF MASSACHUSETTS INC E 2484 IN TERMS WITH AGREEMENT ACLU OF MASSACHUSETTS INC M 233640 IN TERMS WITH AGREEMENT ACLU OF MASSACHUSETTS INC N 39962 IN TERMS WITH AGREEMENT