AMERICAN CONSTITUTION SOCIETY FOR LAW AND POLICY: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CONSTITUTION SOCIETY FOR LAW AND POLICY (EIN 52-2313694)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-10-22
IRS object ID
201222969349300707
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)
Timestamp2012-10-22T09:13:00-05:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN522057543EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1DROLET & ASSOCIATES PLLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11901 L STREET NW 250AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20036ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN522313694EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CONSTITUTION SOCIETY FOR LAW & POLICYBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone2023936181Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11333 H STREET NW 11TH FLOORAddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20005ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameCAROLINE FREDRICKSONName
TitlePRESIDENTTitle
Phone2023936181Phone
Date Signed2012-10-18DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMATT JOHNSONName
PTINP00440444PTIN
Phone2028220717Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonCAROLINE FREDRICKSONNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11333 H STREET NW 11TH FLOORAddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20005ZIPCode
FieldValueIRS element (for citing)
Gross Receipts4118918GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ACSLAW.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2001YearFormation
State Legal DomicileDCStateLegalDomicile
Activity Or Mission DescriptionTHE AMERICAN CONSTITUTION SOCIETY FOR LAW AND POLICY (ACS) PROMOTES THE VITALITY OF THE U.S. CONSTITUTION AND THE FUNDAMENTAL VALUES IT EXPRESSES: INDIVIDUAL RIGHTS AND LIBERTIES, GENUINE EQUALITY, ACCESS TO JUSTICE, DEMOCRACY AND THE RULE OF LAW.ActivityOrMissionDescription
Nbr Voting Members Governing Body26NbrVotingMembersGoverningBody
Nbr Independent Voting Members26NbrIndependentVotingMembers
Total Nbr Employees50TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year3823457ContributionsGrantsPriorYear
Contributions Grants Current Year3375739ContributionsGrantsCurrentYear
Program Service Revenue Prior Year594341ProgramServiceRevenuePriorYear
Program Service Revenue CY730749ProgramServiceRevenueCY
Investment Income Prior Year9635InvestmentIncomePriorYear
Investment Income Current Year3476InvestmentIncomeCurrentYear
Other Revenue Prior Year6643OtherRevenuePriorYear
Other Revenue Current Year8954OtherRevenueCurrentYear
Total Revenue Prior Year4434076TotalRevenuePriorYear
Total Revenue Current Year4118918TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year58253GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY40756GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2549837SalariesEtcPriorYear
Salaries Etc Current Year2552072SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year463108TotalFundrsngExpCurrentYear
Other Expense Prior Year1569269OtherExpensePriorYear
Other Expenses Current Year1495001OtherExpensesCurrentYear
Total Expenses Prior Year4177359TotalExpensesPriorYear
Total Expenses Current Year4087829TotalExpensesCurrentYear
Revenues Less Expenses Prior Year256717RevenuesLessExpensesPriorYear
Revenues Less Expenses CY31089RevenuesLessExpensesCY
Total Assets BOY4335800TotalAssetsBOY
Total Assets EOY4401283TotalAssetsEOY
Total Liabilities BOY274485TotalLiabilitiesBOY
Total Liabilities EOY308879TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY4061315NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY4092404NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE AMERICAN CONSTITUTION SOCIETY FOR LAW AND POLICY (ACS) PROMOTES THE VITALITY OF THE U.S. CONSTITUTION AND THE FUNDAMENTAL VALUES IT EXPRESSES: INDIVIDUAL RIGHTS AND LIBERTIES, GENUINE EQUALITY, ACCESS TO JUSTICE, DEMOCRACY AND THE RULE OF LAW. THESE ABIDING PRINCIPLES ARE REFLECTED IN THE VISION OF THE CONSTITUTION'S FRAMERS AND THE WISDOM OF FORWARD-LOOKING LEADERS WHO HAVE SHAPED OUR LAW THROUGHOUT AMERICAN HISTORY. AS A RESULT OF THEIR EFFORTS, THE CONSTITUTION HAS RETAINED ITS AUTHORITY AND RELEVANCE FOR EACH NEW GENERATION.IN RECENT YEARS, AN ACTIVIST CONSERVATIVE LEGAL MOVEMENT HAS GAINED INFLUENCE - ERODING THESE ENDURING VALUES AND PRESENTING THE LAW AS A SERIES OF STERILE ABSTRACTIONS. THIS NEW ORTHODOXY, WHICH THREATENS TO DOMINATE OUR COURTS AND OUR LAWS, DOES A GRAVE INJUSTICE TO THE AMERICAN VISION.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense1123541Expense
DescriptionNATIONAL PROGRAMS: NATIONAL PROGRAMS INCLUDES PROGRAMS AND BRIEFINGS ON TOPICS OF NATIONAL IMPORTANCE HOSTED BY THE NATIONAL OFFICE, ACS'S ISSUE GROUPS AND ACS JOURNALS. THE ISSUE GROUPS AND THE NATIONAL OFFICE HOSTED CONFERENCES, BRIEFINGS AND OTHER EVENTS, AND ACS PUBLICIZED PAPERS AND SHORTER PIECES WRITTEN BY ISSUE GROUP MEMBERS TO ITS NETWORK, POLICYMAKERS AND THE MEDIA.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense706159Expense
Grants17815Grants
DescriptionNATIONAL CONVENTION: THE ANNUAL ACS NATIONAL CONVENTION BRINGS TOGETHER LAWYERS, JUDGES, ACADEMICS, POLICYMAKERS AND LAW STUDENTS TO ATTEND SUBSTANTIVE PANELS, PARTICIPATE IN PROJECT AND CHAPTER ORGANIZING MEETINGS AND NETWORK WITH OTHERS. THE CONVENTION INCLUDES DOZENS OF SPEECHES AND PANELS ON A WIDE RANGE OF LEGAL AND POLICY ISSUES WITH LEADING FIGURES IN EACH AREA, AS WELL AS MEETINGS IN WHICH MEMBERS CAN ORGANIZE BY ISSUE INTEREST AND GEOGRAPHY AND A STUDENT LEADERSHIP RETREAT. THE CONVENTION IS DESIGNED TO STIMULATE THOUGHT AND ENERGIZE PEOPLE TO WORK TOWARD ACCOMPLISHING ACS'S MISSION.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense500408Expense
Grants1524Grants
DescriptionLAWYER CHAPTERS: ACS'S GROWING NETWORK OF LAWYER CHAPTERS AROUND THE COUNTRY ORGANIZE MEMBERS ON A GEOGRAPHIC BASIS AND OFFER THEM A LOCAL FORUM TO SHARE IDEAS, DEBATE ISSUES AND WORK TOGETHER ON SUBSTANTIVE PROJECTS. THEY ALSO CONNECT MEMBERS WITH NATIONAL ACS INITIATIVES, PROVIDING THEM WITH OPPORTUNITIES TO HELP SHAPE THE NATIONAL DEBATE.Description

Activity Other ActivityOther (2 entries)

ExpenseExpenseGrantsGrantsDescriptionDescription
43536113154COMMUNICATIONS: ACS'S COMMUNICATIONS EFFORTS INCLUDE MEDIA OUTREACH TO PROMOTE ACS SPEAKERS, PROGRAMS AND PAPERS; MAINTENANCE AND EXPANSION OF ACS'S WEBSITE AND BLOG; THE DEVELOPMENT AND PUBLISHING OF PROMOTIONAL MATERIALS; AND THE CREATION OF TRANSCRIPTS AND VIDEOS OF ACS EVENTS.
46594211763STUDENT CHAPTERS: THE STUDENT CHAPTERS HOST SUBSTANTIVE PROGRAMS EACH YEAR ON A VARIETY OF LEGAL; AND POLICY ISSUES, INCLUDING HOSTING SEVERAL HIGH PROFILE CONFERENCES, AND PARTICIPATING IN ACS'S NATIONAL PROJECTS. ACS ALSO HOSTS AN ANNUAL WRITING COMPETITION AND AN ANNUAL MOOT COURT COMPETITION FOR STUDENT MEMBERS.
FieldValueIRS element (for citing)
Total Of Other Program Service Exp901303TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt24917TotalOfOtherProgramServiceGrnt
Total Program Service Expense3231411TotalProgramServiceExpense
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 Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
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 Individuals1GrantsToIndividuals
Schedule J Required1ScheduleJRequired
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 Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109633NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees50NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions1QuidProQuoContributions
Quid Pro Quo Disclosure1QuidProQuoDisclosure
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members26NbrVotingGoverningBodyMembers
Number Independent Voting Members26NumberIndependentVotingMembers
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 Policy0DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledALStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledAKStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledAZStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledARStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledCAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledCOStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledCTStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledFLStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledGAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledILStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledKSStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledKYStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMEStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMIStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMNStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMSStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledMOStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNHStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNJStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNMStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNYStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNCStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledNDStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledOHStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledOKStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledORStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledPAStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledRIStatesWhereCopyOfReturnIsFiled
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States Where Copy Of Return Is FiledTNStatesWhereCopyOfReturnIsFiled
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States Where Copy Of Return Is FiledWVStatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is FiledWIStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number2023936181TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11333 H STREET NW 11TH FLOORAddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20005ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (33 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerHighest Compensated EmployeeHighestCompensatedEmployee
STEPHEN P BERZON
DIRECTOR1.00X000
MARIANO-FLORENTINO CUELLAR
DIRECTOR1.00X000
WADE GIBSON
DIRECTOR1.00X000
JUDITH SCOTT
DIRECTOR1.00X000
GEOFFREY R STONE
CHAIR4.00X000
FAITH E GAY
DIRECTOR1.00X000
PETER EDELMAN
DIRECTOR1.00X000
ROBERT RABEN
DIRECTOR1.00X000
REVA SIEGEL
DIRECTOR1.00X000
DENNIS HERRERA
DIRECTOR1.00X000
JUDITH LICHTMAN
SECRETARY2.00X000
ABNER MIKVA
DIRECTOR1.00X000
LINDA GREENHOUSE
DIRECTOR1.00X000
PAMELA KARLAN
DIRECTOR1.00X000
THEODORE M SHAW
DIRECTOR1.00X000
STEPHEN D SUSMAN
DIRECTOR1.00X000
LISA BLUE
DIRECTOR1.00X000
DAVID BRODSKY
DIRECTOR1.00X000
ELIZABETH CABRASER
DIRECTOR1.00X000
JAY EISENHOFER
DIRECTOR1.00X000
JESSICA JACKSON
DIRECTOR1.00X000
DAWN JOHNSEN
DIRECTOR1.00X000
ASHLAND JOHNSON
DIRECTOR1.00X000
ANDREW PINCUS
TREASURER2.00X000
PHILIPPA SCARLETT
DIRECTOR1.00X000
CLIFF SLOAN
DIRECTOR1.00X000
DAN TOKAJI
DIRECTOR1.00X000
CAROLINE FREDRICKSON
EXECUTIVE DIRECTOR40.0025970006851X
DAVID LYLE
DEPUTY DIRECTOR40.0016542003603X
THOMAS PAZZI
CHIEF FINANCIAL OFFICER40.00115846015555X
LASHAWN WARREN
DIR. OF PROGRAMS40.0013799007281X
PRAVEEN D FERANDES
ASSOC. DIR. OF PROGRAMS40.0010008106755X
LISA HAYES
VP OF DEVELOPMENT40.001053920603X
FieldValueIRS element (for citing)
Total Reportable Comp From Org884429TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation40648TotalOtherCompensation
Number Individuals GT100 K6NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1NEW SIGNATUREBusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11100 H STREET NW STE 940AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20005ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesIT CONSULTINGDescriptionOfServices
Compensation126577Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K
All Other Contributions3375739AllOtherContributions
Total Contributions3375739TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CONVENTION FEES900099551554551554
LAWYER CHAPTERS900099179195179195
FieldValueIRS element (for citing)
Total Program Service Revenue730749TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column3476TotalRevenueColumn
Exclusion$3,476ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUSDescription
Business Code900099BusinessCode
Total Revenue Column8954TotalRevenueColumn
Related Or Exempt Function Income8954RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue8954TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column4118918TotalRevenueColumn
Related Or Exempt Function Income739703RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$3,476ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total40756Total
Program Services40756ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total435574Total
Program Services265011ProgramServices
Management And General33581ManagementAndGeneral
Fundraising136982Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1813810Total
Program Services1433683ProgramServices
Management And General224198ManagementAndGeneral
Fundraising155929Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total144883Total
Program Services112809ProgramServices
Management And General15301ManagementAndGeneral
Fundraising16773Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total157805Total
Program Services120755ProgramServices
Management And General16406ManagementAndGeneral
Fundraising20644Fundraising

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total3057Total
Program Services2459ProgramServices
Management And General223ManagementAndGeneral
Fundraising375Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total24981Total
Program Services20093ProgramServices
Management And General1825ManagementAndGeneral
Fundraising3063Fundraising

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total190921Total
Program Services153563ProgramServices
Management And General13951ManagementAndGeneral
Fundraising23407Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total13096Total
Program Services12301ProgramServices
Management And General420ManagementAndGeneral
Fundraising375Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total215359Total
Program Services158231ProgramServices
Management And General32579ManagementAndGeneral
Fundraising24549Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total49451Total
Program Services39020ProgramServices
Management And General4905ManagementAndGeneral
Fundraising5526Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total212003Total
Program Services160278ProgramServices
Management And General24325ManagementAndGeneral
Fundraising27400Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total197207Total
Program Services181771ProgramServices
Management And General1093ManagementAndGeneral
Fundraising14343Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total414757Total
Program Services401756ProgramServices
Management And General4200ManagementAndGeneral
Fundraising8801Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total80592Total
Program Services60929ProgramServices
Management And General9247ManagementAndGeneral
Fundraising10416Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total21912Total
Program Services16712ProgramServices
Management And General2446ManagementAndGeneral
Fundraising2754Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
VIDEOS, TRANSCRIPTS & P2440424404
DUES & SUBSCRIPTIONS22423205428681013
BAD DEBT LOSS53585358

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total19480Total
Program Services6338ProgramServices
Management And General2384ManagementAndGeneral
Fundraising10758Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total4087829Total
Program Services3231411ProgramServices
Management And General393310ManagementAndGeneral
Fundraising463108Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY107160BOY
EOY236370EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY1178632BOY
EOY2124377EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY2765132BOY
EOY1768110EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY23740BOY
EOY9578EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis617131LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec375283LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY240136BOY
EOY241848EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY21000BOY
EOY21000EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY4335800BOY
EOY4401283EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY270885BOY
EOY155353EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY3600BOY
EOY100000EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY53526EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY274485BOY
EOY308879EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY1071082BOY
EOY985049EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY2916933BOY
EOY3039413EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY73300BOY
EOY67942EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY4061315BOY
EOY4092404EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY4335800BOY
EOY4401283EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses31089ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years2540149CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years2713191CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years4067093CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year3823457CurrentTaxYearMinus1Year
Current Tax Year3375739CurrentTaxYear
Total16519629Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years2540149CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years2713191CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years4067093CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year3823457CurrentTaxYearMinus1Year
Current Tax Year3375739CurrentTaxYear
Total16519629Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total6946996AmountsSubstContributorsTotal
Public Support Total1709572633PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years58990CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years54511CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years16467CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year8956CurrentTaxYearMinus1Year
Current Tax Year3476CurrentTaxYear
Total142400Total

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years3989CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years7214CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years2889CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year6643CurrentTaxYearMinus1Year
Current Tax Year8954CurrentTaxYear
Total29689Total
FieldValueIRS element (for citing)
Total Support16691718TotalSupport
Gross Receipts From Admissions Etc2625523GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.57350PublicSupportPertcentage170
Public Support Pertcent Prior Year0.57670PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

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 Balance73300BeginningOfYearBalance
Other Expenditures5358OtherExpenditures
End Of Year Balance67942EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance73750BeginningOfYearBalance
Other Expenditures450OtherExpenditures
End Of Year Balance73300EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance76750BeginningOfYearBalance
Other Expenditures3000OtherExpenditures
End Of Year Balance73750EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance76750BeginningOfYearBalance
End Of Year Balance76750EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance1.00000PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs0EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis191480OtherCostOrOtherBasis
Depreciation115512Depreciation
Book Value75968BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis425651OtherCostOrOtherBasis
Depreciation259771Depreciation
Book Value165880BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings241848TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionDEFERRED RENTDescription
Amount$53,526Amount
FieldValueIRS element (for citing)
Total Of Amounts53526TotalOfAmounts
Total Revenue4118918TotalRevenue
Total Expenses4087829TotalExpenses
Excess Or Deficit For Year31089ExcessOrDeficitForYear
Excess Or Deficit Per FS31089ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt4113560TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal4113560RevenueSubtotal
Other Revenues Not Included5358OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt5358RevenueNotRptdOnFinStmt
Total Revenue Per Form9904118918TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt4082471TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal4082471ExpensesSubtotal
Other Expenses Not Included5358OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt5358ExpensesNotRptdOnFinStmt
Total Expenses Per Form9904087829TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:PART V, LINE 4:ACS'S ENDOWMENT CONSISTS OF THE RICHARD D. CUDAHY WRITING COMPETITION ON REGULATORY AND ADMINISTRATIVE LAW ESTABLISHED TO FUND AN ANNUAL WRITING AWARD.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X:ACS REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ACS DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE, OR REFLECT, ANY UNCERTAIN TAX POSITIONS.
PART XII, LINE 4B - OTHER ADJUSTMENTS:BAD DEBT LOSS ON PERMANENTLY RESTRICTED NET ASSETS
PART XIII, LINE 4B - OTHER ADJUSTMENTS:BAD DEBT LOSS ON PERMANENTLY RESTRICTED NET ASSETS

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrantNumber Of RecipientsNumberOfRecipientsAmount Of Cash GrantAmountOfCashGrant
REIMBURSEMENT OF TRAVEL EXPENSES FOR NATIONAL CONVENTION6317756
VARIOUS COMPETITION AWARDS1023000

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS IN THE U.S.:Identifier
Return ReferencePART I, LINE 2:ReturnReference
ExplanationSCHEDULE I, PART I, LINE 2: STUDENTS APPLY TO THE ACS STUDENT CHAPTERS DEPARTMENT FOR TRAVEL SCHOLARSHIPS TO THE ANNUAL NATIONAL CONVENTION. STUDENTS THAT ARE AWARDED TRAVEL SCHOLARSHIPS ARE GIVEN VOLUNTEER ASSIGNMENTS AT THE CONVENTION. DURING THE CONVENTION, THE ACS STUDENT CHAPTERS DEPARTMENT MONITORS COMPLETION OF VOLUNTEER ASSIGNMENTS. FOLLOWING THE CONVENTION, REIMBURSEMENTS ARE PAID TO THE VOLUNTEERS WHO COMPLETED THEIR ASSIGNMENTS. THE CONSTANCE BAKER MOTLEY NATIONAL MOOT COURT COMPETITION INCLUDED CASH AWARDS FOR THE WINNING AND RUNNER-UP TEAMS. THE RICHARD D. CUDAHY WRITING COMPETITION ON REGULATORY AND ADMINISTRATIVE LAW INCLUDED CASH AWARDS FOR THE BEST SUBMISSION FROM BOTH LAWYER AND STUDENT CATEGORIES. THE DAVID CARLINER PUBLIC INTEREST AWARD INCLUDED A CASH AWARD FOR THE COMPETITION WINNER. THE NATIONAL STUDENT WRITING COMPETITION INCLUDED CASH AWARDS FOR WINNING AND TWO RUNNERS-UP SUBMISSIONS.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractXWrittenEmploymentContract
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments1AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
CAROLINE FREDRICKSON
2497000100000000068510266551000
DAVID LYLE
165420000000036030169023000

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
Return ReferencePART I, LINE 7ReturnReference
ExplanationTHE EXECUTIVE DIRECTOR RECEIVED A BONUS OF $10,000.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Return ReferenceReturnReferenceExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS REVIEWED BY THE PRESIDENT AND THE CHIEF FINANCIAL OFFICER AND FORWARDED TO THE BOARD OF DIRECTORS BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12COFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE TO THE PRESIDENT OR THE EXECUTIVE VICE PRESIDENT THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION OF THE PRESIDENT IS DETERMINED BASED UPON MARKET RATE AND DUE DELIBERATION AND FINAL APPROVAL BY THE BOARD OF DIRECTORS. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS BASED UPON MARKET RATE AND DUE DELIBERATION AND APPROVAL OF THE PRESIDENT OR EXECUTIVE VICE PRESIDENT.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT AND THIS PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEAR.

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