﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-03-27T10:41:19-05:00</Timestamp>
    <TaxPeriodEndDate>2011-03-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ROTH &amp; COMPANY PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>666 WALNUT STREET SUITE 1450</AddressLine1>
        <City>DES MOINES</City>
        <State>IA</State>
        <ZIPCode>503093918</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-04-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>421002093</EIN>
      <Name>
        <BusinessNameLine1>AMERICAN CIVIL LIBERTIES UNION OF IOWA FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>AMER</NameControl>
      <Phone>5152433988</Phone>
      <USAddress>
        <AddressLine1>INSURANCE EXCHANGE BLDG NO 901</AddressLine1>
        <City>DES MOINES</City>
        <State>IA</State>
        <ZIPCode>50309</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BEN STONE</Name>
      <Title>EXEC DIR</Title>
      <Phone>5152433988</Phone>
      <DateSigned>2012-03-27</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>WAYNE D FLOERCHINGER</Name>
      <Phone>5152440266</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>BEN STONE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>505 5TH AVE STE 901</AddressLine1>
        <City>DES MOINES</City>
        <State>IA</State>
        <ZIPCode>50309</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>468267</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.ACLU-IA.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1969</YearFormation>
      <StateLegalDomicile>IA</StateLegalDomicile>
      <ActivityOrMissionDescription>ACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>6</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>6</NbrIndependentVotingMembers>
      <TotalNbrEmployees>5</TotalNbrEmployees>
      <TotalNbrVolunteers>40</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>372044</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>465961</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>0</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>8585</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>11380</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>6369</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>-9074</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>386998</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>468267</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>289232</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>53512</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>0</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>68195</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>0</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>357427</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>386998</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>110840</RevenuesLessExpensesCY>
      <TotalAssetsBOY>655511</TotalAssetsBOY>
      <TotalAssetsEOY>776093</TotalAssetsEOY>
      <TotalLiabilitiesBOY>38279</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>48021</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>617232</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>728072</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>THE 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>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>107704</Expense>
      <Description>THE 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>
        <Expense>107024</Expense>
        <Description>THE 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>
      </Activity2>
      <TotalProgramServiceExpense>214728</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">1</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>1</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc1043400001">0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043400001">0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>5</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>0</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <Form8899Filed>0</Form8899Filed>
      <Form1098CFiled>0</Form1098CFiled>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>6</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>6</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>1</LocalChapters>
      <PoliciesReferenceChapters>1</PoliciesReferenceChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>IA</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>BEN STONE</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>5152433988</TelephoneNumber>
        <AddressUS>
          <AddressLine1>901 INSURANCE EXCHANGE BUILDING</AddressLine1>
          <City>DES MOINES</City>
          <State>IA</State>
          <ZIPCode>50309</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>BEN STONE</NamePerson>
        <Title>EXEC. DIR.</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>80000</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NICK DREES</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WENDY BARTH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DICK WOODWARD</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVE MULLER</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SALLY FRANK</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JERRY DEPEW</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>80000</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <RelatedOrganizations>246454</RelatedOrganizations>
      <AllOtherContributions>219507</AllOtherContributions>
      <TotalContributions>465961</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>9456</TotalRevenueColumn>
        <ExclusionAmount>9456</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>1924</Securities>
      </GrossAmountSalesAssets>
      <GainOrLoss>
        <Securities>1924</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>1924</TotalRevenueColumn>
        <ExclusionAmount>1924</ExclusionAmount>
      </NetGainOrLossInvestments>
      <OtherRevenueMisc>
        <Description>SPECIAL EVENT</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>-9074</TotalRevenueColumn>
        <ExclusionAmount>-9074</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>-9074</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>468267</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>2306</ExclusionAmount>
      </TotalRevenue>
      <CompDisqualPersons>
        <Total>218548</Total>
        <ProgramServices>131129</ProgramServices>
        <ManagementAndGeneral>54637</ManagementAndGeneral>
        <Fundraising>32782</Fundraising>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>5907</Total>
        <ProgramServices>3544</ProgramServices>
        <ManagementAndGeneral>1477</ManagementAndGeneral>
        <Fundraising>886</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>26457</Total>
        <ProgramServices>15874</ProgramServices>
        <ManagementAndGeneral>6614</ManagementAndGeneral>
        <Fundraising>3969</Fundraising>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>21472</Total>
        <ProgramServices>12883</ProgramServices>
        <ManagementAndGeneral>5368</ManagementAndGeneral>
        <Fundraising>3221</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>16848</Total>
        <ProgramServices>10109</ProgramServices>
        <ManagementAndGeneral>4212</ManagementAndGeneral>
        <Fundraising>2527</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>9479</Total>
        <ProgramServices>5687</ProgramServices>
        <ManagementAndGeneral>2370</ManagementAndGeneral>
        <Fundraising>1422</Fundraising>
      </FeesForServicesAccounting>
      <Travel>
        <Total>3736</Total>
        <ProgramServices>2242</ProgramServices>
        <ManagementAndGeneral>934</ManagementAndGeneral>
        <Fundraising>560</Fundraising>
      </Travel>
      <DepreciationDepletion>
        <Total>4212</Total>
        <ProgramServices>2527</ProgramServices>
        <ManagementAndGeneral>1053</ManagementAndGeneral>
        <Fundraising>632</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>9248</Total>
        <ProgramServices>5549</ProgramServices>
        <ManagementAndGeneral>2312</ManagementAndGeneral>
        <Fundraising>1387</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>RENT</Description>
        <Total>19936</Total>
        <ProgramServices>11962</ProgramServices>
        <ManagementAndGeneral>4984</ManagementAndGeneral>
        <Fundraising>2990</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <Total>9537</Total>
        <ProgramServices>5722</ProgramServices>
        <ManagementAndGeneral>2384</ManagementAndGeneral>
        <Fundraising>1431</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TELEPHONE</Description>
        <Total>5377</Total>
        <ProgramServices>3226</ProgramServices>
        <ManagementAndGeneral>1344</ManagementAndGeneral>
        <Fundraising>807</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PRINTING &amp; PUBLISHING</Description>
        <Total>4428</Total>
        <ProgramServices>2657</ProgramServices>
        <ManagementAndGeneral>1107</ManagementAndGeneral>
        <Fundraising>664</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>POSTAGE</Description>
        <Total>1180</Total>
        <ProgramServices>708</ProgramServices>
        <ManagementAndGeneral>295</ManagementAndGeneral>
        <Fundraising>177</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>1062</Total>
        <ProgramServices>909</ProgramServices>
        <ManagementAndGeneral>96</ManagementAndGeneral>
        <Fundraising>57</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>357427</Total>
        <ProgramServices>214728</ProgramServices>
        <ManagementAndGeneral>89187</ManagementAndGeneral>
        <Fundraising>53512</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>630685</BOY>
        <EOY>749044</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>5693</BOY>
        <EOY>1976</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>47514</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>23650</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>15978</BOY>
        <EOY>23864</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>3155</BOY>
        <EOY>1209</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>655511</BOY>
        <EOY>776093</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>38279</BOY>
        <EOY>48021</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>38279</BOY>
        <EOY>48021</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>268567</BOY>
        <EOY>375984</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>80980</BOY>
        <EOY>80600</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>267685</BOY>
        <EOY>271488</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>617232</BOY>
        <EOY>728072</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>655511</BOY>
        <EOY>776093</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>110840</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>296061</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>350265</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320214</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>372044</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>465961</CurrentTaxYear>
        <Total>1804545</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus4Years>296061</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>350265</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320214</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>372044</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>465961</CurrentTaxYear>
        <Total>1804545</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <CurrentTaxYearMinus4Years>29401</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>33657</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>27616</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>29222</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5775</CurrentTaxYear>
        <Total>125671</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <CurrentTaxYearMinus4Years>29401</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>33657</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>27616</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>29222</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5775</CurrentTaxYear>
        <Total>125671</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>1678874</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>9083</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>12408</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>11730</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8585</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9456</CurrentTaxYear>
        <Total>51262</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>9083</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>12408</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>11730</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8585</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9456</CurrentTaxYear>
        <Total>51262</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>117617</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>22336</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1805</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5416</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>-9074</CurrentTaxYear>
        <Total>138100</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>422761</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>385009</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>333749</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>386045</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>466343</CurrentTaxYear>
        <Total>1993907</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.84200</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.81180</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.02570</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.02590</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CurrentYear>
        <BeginningOfYearBalance>348665</BeginningOfYearBalance>
        <Contributions>36990</Contributions>
        <InvestmentEarningsOrLosses>-33187</InvestmentEarningsOrLosses>
        <OtherExpenditures>380</OtherExpenditures>
        <EndOfYearBalance>352088</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>369283</BeginningOfYearBalance>
        <Contributions>61920</Contributions>
        <InvestmentEarningsOrLosses>-82538</InvestmentEarningsOrLosses>
        <EndOfYearBalance>348665</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>379438</BeginningOfYearBalance>
        <OtherExpenditures>10155</OtherExpenditures>
        <EndOfYearBalance>369283</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <BoardDesignatedEOYBalance>0.93400</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.06600</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>0</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>0</EndowmentsHeldByRelatedOrgs>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>14497</OtherCostOrOtherBasis>
        <BookValue>14497</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>33017</OtherCostOrOtherBasis>
        <Depreciation>23650</Depreciation>
        <BookValue>9367</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>23864</TotalOfBookValueLandBuildings>
      <TotalRevenue>468267</TotalRevenue>
      <TotalExpenses>357427</TotalExpenses>
      <ExcessOrDeficitForYear>110840</ExcessOrDeficitForYear>
      <TotalAdjustments>0</TotalAdjustments>
      <ExcessOrDeficitPerFS>110840</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>501454</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>33187</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>33187</RevenueNotRptdF990>
      <RevenueSubtotal>468267</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>468267</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>357427</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>357427</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>357427</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>THE 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>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>505 5TH STREET INSRUANCE CHANGE BUI</AddressLine1>
          <City>DES MOINES</City>
          <State>IA</State>
          <ZIPCode>50309</ZIPCode>
        </AddressUS>
        <EIN>421002093</EIN>
        <PrimaryActivities>ACTIVE DEFENSE OF CIVIL LIBERTIES BY LEGAL AND EDUCATIONAL MEANS.</PrimaryActivities>
        <LegalDomicileState>IA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(2)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU FOUNDATION OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>0</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU FOUNDATION OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>M</TransactionType>
        <AmountInvolved>0</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU FOUNDATION OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>0</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACLU FOUNDATION OF IOWA - LESS THAN 50000</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>0</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>