AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA (EIN 42-1002093)
Tax period
2010-04-01 to 2011-03-31
Filed
2012-03-27
IRS object ID
201240879349300414
Schema version
2010v3.4
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)
Timestamp2012-03-27T10:41:19-05:00Timestamp
Tax Period End Date2011-03-31TaxPeriodEndDate

Preparer Firm PreparerFirm

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 Date2010-04-01TaxPeriodBeginDate

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 Signed2012-03-27DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameWAYNE D FLOERCHINGERName
Phone5152440266Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

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 Receipts468267GrossReceipts
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 Volunteers40TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year372044ContributionsGrantsPriorYear
Contributions Grants Current Year465961ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year8585InvestmentIncomePriorYear
Investment Income Current Year11380InvestmentIncomeCurrentYear
Other Revenue Prior Year6369OtherRevenuePriorYear
Other Revenue Current Year-9074OtherRevenueCurrentYear
Total Revenue Prior Year386998TotalRevenuePriorYear
Total Revenue Current Year468267TotalRevenueCurrentYear
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 Year0SalariesEtcPriorYear
Salaries Etc Current Year289232SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year53512TotalFundrsngExpCurrentYear
Other Expense Prior Year0OtherExpensePriorYear
Other Expenses Current Year68195OtherExpensesCurrentYear
Total Expenses Prior Year0TotalExpensesPriorYear
Total Expenses Current Year357427TotalExpensesCurrentYear
Revenues Less Expenses Prior Year386998RevenuesLessExpensesPriorYear
Revenues Less Expenses CY110840RevenuesLessExpensesCY
Total Assets BOY655511TotalAssetsBOY
Total Assets EOY776093TotalAssetsEOY
Total Liabilities BOY38279TotalLiabilitiesBOY
Total Liabilities EOY48021TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY617232NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY728072NetAssetsOrFundBalancesEOY
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
Expense107704Expense
DescriptionTHE ACLU FOUNDATION OF IOWA ACHIEVEMENTS IN THE AREA OF LEGAL ADVOCACY AND LITIGATION:CASES: CHALLENGE TO DAVENPORT PARENTAL RESPONSIBILITY ORDINANCE. IN NOVEMBER THE IOWA SUPREME COURT RULED FOR THE ACLU ON THIS LAWSUIT, RULING THAT THE CITY OF DAVENPORT HAD UNCONSTITUTIONALLY FINED PARENTS WHEN THEIR CHILDREN WERE STOPPED BY POLICE. THE CASE INVOLVED A DAVENPORT MOTHER WHO WAS CITED FOR PARENTAL NEGLECT WHEN HER 6-FOOT 2-INCH TEENAGE SON BEGAN RUNNING WITH A TROUBLED GROUP OF TEENAGERS. SHE DID EVERYTHING SHE FELT SHE COULD TO CONTROL HIM, BUT STILL COULD HAVE BEEN FINED UP TO $750 PER DAY OR MORE BY THE CITY. ATLANTIC SCHOOLS STRIP SEARCH OPEN RECORDS LAWSUIT.AMICUS FILED IN CASE CHALLENGING IOWAS MERIT PLAN FOR SELECTING IOWA JUDGES.TRIAL OF POSTVILLE PACKING PLANT OWNER TAINTED BY JUDGES IMPROPER INVOLVEMENT IN CASE PRIOR TO RAID. OTHER LEGAL PROGRAM ACTIVITY NOT INVOLVING LITIGATION: ONGOING INVESTIGATION OF IOWA FAMILY POLICY CENTERS USE OF FEDERAL MONEY FOR MARRIAGE COUNSELING. URGING OF GROUPS IN WINNEBAGO COUNTY TO REQUEST USE OF COURTHOUSE LAW FOR DISPLAY OF FREE SPEECH IN A PUBLIC FORUM.ONGOING RESEARCH INTO PROLIFERATION OF AUTOMATED TRAFFIC CAMERA ENFORCEMENT SYSTEMS AROUND THE STATE. SEVERAL OPEN RECORDS REQUESTS WERE MADE TO CITIES IN IOWA WITH AUTOMATED TRAFFIC CAMERA ENFORCEMENT SYSTSEMS. REVIEW OF OVER 1000 INTAKES VIA WALK-INS, POSTAL CARRIER, PHONE AND EMAIL; REFERRAL OF MANY TO OTHER AGENCIES AND GROUPS WHO MIGHT BE ABLE TO HELP.RESEARCH INTO MEDICAL MARIJUANA CHANGES URGED WITH BOARD OF PHARMACY IN AFTERMATH OF OUR SUCCESSFUL LAWSUIT DEMANDING RECLASSIFICATION FROM CONTROLLED SUBSTANCE WITH NO MEDICINAL USE, TO CONTROLLED SUBSTANCE WITH RECOGNIZED MEDICAL USE.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense107024Expense
DescriptionTHE ACLU FOUNDATION OF IOWA ACHIEVEMENTS IN THE AREA OF PUBLIC ADVOCACY AND COMMUNICATIONS:FIGHTING FOR AN INDEPENDENT JUDICIARY IN IOWATHOSE OPPOSING SAME-SEX MARRIAGE TRIED TO UNDERMINE THIS CONSTITUTIONAL RIGHT BY WAGING A SUCCESSFUL CAMPAIGN, FUELED WITH MONEY FROM OUT OF STATE, TO OUST THREE IOWA SUPREME COURT JUSTICES WHO WERE PART OF THE UNANIMOUS VARNUM V. BRIEN DECISION THAT GRANTED MARRIAGE EQUALITY TO ALL. THE ACLU OF IOWA WORKED WITH A NUMBER OF OTHER ADVOCACY GROUPS TO FORM JUSTICE NOT POLITICS, A COALITION TO GATHER FUNDING AND CONDUCT PUBLIC EDUCATION ON THE COMPLEX ISSUE OF JUDICIAL INDEPENDENCE AND THE RIGHTS OF ALL IOWANS TO MARRY WHO THEY LOVE.PROTECTING REPRODUCTIVE CHOICE IN IOWALAST SESSION THE LEGISLATURE SAW SEVERAL ATTEMPTS TO DIMINISH THE RIGHT OF A WOMAN (AND HER DOCTOR) TO MAKE CRITICAL DECISIONS ABOUT HER REPRODUCTION. THE FOUNDATION WAS ABLE TO HELP FIGHT THE PERSONHOOD BILL THAT WOULD DEEM ALL FETUSES FULL PERSONS. WE ALSO BATTLED ATTEMPTS TO REDUCE THE WINDOW FOR ABORTIONS TO JUST 20 WEEKS AND ATTEMPTS TO CHANGE MEDICAID RULES SO THAT POOR WOMENEVEN YOUNG VICTIMS OF RAPE AND INCESTWOULD NOT BE ABLE TO GET ABORTIONS. BOTH AT THE CAPITOL AND IN THE MEDIA, AND BY MOBILIZING MEMBERSHIP TO CONTACT LEGISLATORS, THE ACLU OF IOWA WAS A STRONG VOICE SUPPORTING A WOMANS RIGHT TO CHOOSE. PROTECTING THE RIGHTS OF VOTERSTHE ACLU FOUNDATION OF IOWA HAS SPOKEN OUT AGAINST THE IDEA OF IMPLEMENTING VOTER ID LAWS IN IOWA. SOME BELIEVE IT WOULD BE A GOOD IDEA TO REQUIRE IOWANS TO PRODUCE A PHOTO ID BEFORE CASTING THEIR VOTES. SINCE 11 PERCENT OF ALL AMERICANS DO NOT HAVE A GOVERNMENT-ISSUED PHOTO ID, THE PRACTICE WOULD PROFOUNDLY AFFECT THE VOTING RIGHTS PRIMARILY OF MINORITIES, LOW-INCOME IOWANS, OLDER IOWANS AND PERSONS WITH DISABILITIES.THE ACLU OF IOWA ACTIVELY ADVOCATES FOR IMMIGRANTS, INCLUDING A PLANNED KNOW YOUR RIGHTS BROCHURE, BOTH IN ENGLISH AND SPANISH, TARGETED AT IMMIGRANT POPULATIONS. FIGHTING FOR FREEDOM OF SPEECHANOTHER IDEA DISCUSSED IN THE MEDIA INVOLVES CRIMINALIZING THE VIDEOTAPING OF ANIMAL FEEDING AND SLAUGHTERING OPERATIONS WITHOUT AUTHORIZATION. SO RADICAL THE IDEA GAINED NATIONAL ATTENTION, THE ACLUF OF IOWA CONSISTENTLY SPOKE OUT AGAINST THE CONCEPT AS A VIOLATION OF FREE SPEECH.BATTLING THE PRESENCE OF BIG BROTHER EVERY DAY IT SEEMS THE GOVERNMENT ADDS MORE CAMERAS TO MONITOR CITIZENS. AS MORE CITIES ADD TRAFFIC CAMERAS, THE ACLUF OF IOWA HAS BEEN FIGHTING EVERY STEP OF THE WAY. EXECUTIVE DIRECTOR BEN STONE HAS BEEN AN OUTSPOKEN CRITIC IN THE MEDIA AND LEGAL DIRECTOR RANDALL WILSON WROTE AN EXCELLENT OPINION PIECE IN THE DES MOINES REGISTER ON HOW GOVERNMENT CONTINUES TO MONITOR OUR EVERY MOVEMENT. WE HAVE ALSO FILED A FREEDOM OF INFORMATION ACT REQUEST TO GET DETAILS ON CEDAR RAPIDS CAMERA DATA FROM POLICE. OPEN GOVERNMENT PROJECT.AS THE FISCAL YEAR CAME TO A CLOSE, THE ACLU FOUNDATION OF IOWA WAS ACTIVELY INVOLVED IN ITS PREPARATIONS TO LAUNCH ITS OPEN GOVERNMENT PROJECT. ITS A NEW SITE AND WEB-BASED INITIATIVE THAT SERVES AS A CLEARINGHOUSE OF INFORMATION AND A SOURCE OF HELP TO ANYONE WANTING TO NAVIGATE IOWAS COMPLICATED OPEN MEETING AND RECORDS LAW. ITS IDEAL FOR FIGURING OUT A FREEDOM OF INFORMATION ACT REQUEST, REQUESTING GOVERNMENT DATA AND RECORDS, OR REQUESTING OPEN MEETINGS OF GOVERNMENT AGENCIES. WE ENCOURAGE YOU TO TAKE A LOOK AT WWW.ACLU-IA.ORG. HANDBOOK ON STUDENT RIGHTS IN IOWA.ALSO ADVANCING TOWARD COMPLETION AS THE FISCAL YEAR ENDED, OUR FIRST-EVER HANDBOOK ON YOUTH RIGHTS WILL BE RELEASED IN FY2012. IT WILL BE A 28-PAGE KNOW YOUR RIGHTS: A GUIDE FOR IOWA STUDENTS. ITS DESIGNED TO INFORM YOUNG PEOPLE ABOUT THEIR FIRST AMENDMENT RIGHTS TO FREEDOM OF SPEECH AND EXPRESSION, AS WELL AS RELIGION. IT ALSO DETAILS THEIR MEDICAL AND REPRODUCTIVE RIGHTS, WITH A SPECIAL SECTION FOR IMMIGRANT STUDENTS AND ANOTHER SECTION ON HOW TO DEAL WITH LAW ENFORCEMENT. THE BACK COVER FEATURES A PUNCH-OUT BUST CARD, A WALLET-SIZED GUIDE ON WHAT TO DO IF STOPPED OR ARRESTED.Description
FieldValueIRS element (for citing)
Total Program Service Expense214728TotalProgramServiceExpense
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
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Form8899 Filed0Form8899Filed
Form1098 C Filed0Form1098CFiled
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 (7 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
BEN STONE
EXEC. DIR.35.00X0800000
NICK DREES
PRESIDENT1.00X000X
WENDY BARTH
DIRECTOR1.00X000
DICK WOODWARD
DIRECTOR1.00X000
DAVE MULLER
TREASURER1.00X000X
SALLY FRANK
DIRECTOR1.00X000
JERRY DEPEW
DIRECTOR1.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs80000TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Related Organizations246454RelatedOrganizations
All Other Contributions219507AllOtherContributions
Total Contributions465961TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column9456TotalRevenueColumn
Exclusion$9,456ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities1924Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities1924Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column1924TotalRevenueColumn
Exclusion$1,924ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionSPECIAL EVENTDescription
Business Code900099BusinessCode
Total Revenue Column-9074TotalRevenueColumn
Exclusion-$9,074ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue-9074TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column468267TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$2,306ExclusionAmount

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total218548Total
Program Services131129ProgramServices
Management And General54637ManagementAndGeneral
Fundraising32782Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total5907Total
Program Services3544ProgramServices
Management And General1477ManagementAndGeneral
Fundraising886Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total26457Total
Program Services15874ProgramServices
Management And General6614ManagementAndGeneral
Fundraising3969Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total21472Total
Program Services12883ProgramServices
Management And General5368ManagementAndGeneral
Fundraising3221Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total16848Total
Program Services10109ProgramServices
Management And General4212ManagementAndGeneral
Fundraising2527Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total9479Total
Program Services5687ProgramServices
Management And General2370ManagementAndGeneral
Fundraising1422Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total3736Total
Program Services2242ProgramServices
Management And General934ManagementAndGeneral
Fundraising560Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total4212Total
Program Services2527ProgramServices
Management And General1053ManagementAndGeneral
Fundraising632Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total9248Total
Program Services5549ProgramServices
Management And General2312ManagementAndGeneral
Fundraising1387Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
RENT199361196249842990
MISCELLANEOUS9537572223841431
TELEPHONE537732261344807
PRINTING & PUBLISHING442826571107664
POSTAGE1180708295177

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total1062Total
Program Services909ProgramServices
Management And General96ManagementAndGeneral
Fundraising57Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total357427Total
Program Services214728ProgramServices
Management And General89187ManagementAndGeneral
Fundraising53512Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY630685BOY
EOY749044EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY5693BOY
EOY1976EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis47514LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec23650LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY15978BOY
EOY23864EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY3155BOY
EOY1209EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY655511BOY
EOY776093EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY38279BOY
EOY48021EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY38279BOY
EOY48021EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY268567BOY
EOY375984EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY80980BOY
EOY80600EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY267685BOY
EOY271488EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY617232BOY
EOY728072EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY655511BOY
EOY776093EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses110840ReconcilationRevenueExpenses
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 Years296061CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years350265CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years320214CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year372044CurrentTaxYearMinus1Year
Current Tax Year465961CurrentTaxYear
Total1804545Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years296061CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years350265CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years320214CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year372044CurrentTaxYearMinus1Year
Current Tax Year465961CurrentTaxYear
Total1804545Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years29401CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years33657CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years27616CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year29222CurrentTaxYearMinus1Year
Current Tax Year5775CurrentTaxYear
Total125671Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years29401CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years33657CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years27616CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year29222CurrentTaxYearMinus1Year
Current Tax Year5775CurrentTaxYear
Total125671Total
FieldValueIRS element (for citing)
Public Support Total5091678874PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years9083CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years12408CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years11730CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year8585CurrentTaxYearMinus1Year
Current Tax Year9456CurrentTaxYear
Total51262Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years9083CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years12408CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years11730CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year8585CurrentTaxYearMinus1Year
Current Tax Year9456CurrentTaxYear
Total51262Total

Other Income509 OtherIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years117617CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years22336CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1805CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year5416CurrentTaxYearMinus1Year
Current Tax Year-9074CurrentTaxYear
Total138100Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years422761CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years385009CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years333749CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year386045CurrentTaxYearMinus1Year
Current Tax Year466343CurrentTaxYear
Total1993907Total
FieldValueIRS element (for citing)
Public Support Percentage5090.84200PublicSupportPercentage509
Prior Year Support Percentage0.81180PriorYearSupportPercentage
Investment Income Percentage0.02570InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.02590PriorYrInvestIncomePercentage
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 Balance348665BeginningOfYearBalance
Contributions36990Contributions
Investment Earnings Or Losses-33187InvestmentEarningsOrLosses
Other Expenditures380OtherExpenditures
End Of Year Balance352088EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

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

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance379438BeginningOfYearBalance
Other Expenditures10155OtherExpenditures
End Of Year Balance369283EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.93400BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.06600PermanentEndowmentEOYBalance
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 Basis33017OtherCostOrOtherBasis
Depreciation23650Depreciation
Book Value9367BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings23864TotalOfBookValueLandBuildings
Total Revenue468267TotalRevenue
Total Expenses357427TotalExpenses
Excess Or Deficit For Year110840ExcessOrDeficitForYear
Total Adjustments0TotalAdjustments
Excess Or Deficit Per FS110840ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt501454TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments33187NetUnrealizedGainsInvestments
Revenue Not Rptd F99033187RevenueNotRptdF990
Revenue Subtotal468267RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form990468267TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt357427TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal357427ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form990357427TotalExpensesPerForm990

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 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 $80,600 IN FUNDS AT MARCH 31, 2011 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 $564,900 IN FUNDS RECEIVED FROM THE DONORS FOR THE PURPOSE OF SELF-DISCIPLINE.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
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.
ANNUALLY 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 12C
IN 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 B, LINE 15A
UPON 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.FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION'S FINANCE/AUDIT COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED 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 TypeTransactionTypeAmount InvolvedAmountInvolved
ACLU FOUNDATION OF IOWA - LESS THAN 50000
L0
ACLU FOUNDATION OF IOWA - LESS THAN 50000
M0
ACLU FOUNDATION OF IOWA - LESS THAN 50000
N0
ACLU FOUNDATION OF IOWA - LESS THAN 50000
O0

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