AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS (EIN 23-7312949)
- Tax period
- 2009-04-01 to 2010-03-31
- Filed
- 2011-02-11
- IRS object ID
- 201120429349300927
- Schema version
- 2009v1.7
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-11T15:41:51-06:00 | Timestamp |
| Tax Period End Date | 2010-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237312949 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN CIVIL LIBERTIES FOUNDATION | BusinessNameLine1 |
| Business Name Line2 | OF MASSACHUSETTS | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 6174823170 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CAROL ROSE | Name |
| Title | Executive Director | Title |
| Phone | 6174823170 | Phone |
| Date Signed | 2011-02-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN BUCKLEY CPA | Name |
| Phone | 5083669100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Carol Rose | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3072139 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.aclum.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | TO DEFEND THE CIVIL RIGHTS OF INDIVIDUALS AND EDUCATE THE POPULATION ABOUT CIVIL LIBERTIES THROUGH THEIR LITIGATION AND EDUCATION PROGRAMS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 19 | TotalNbrEmployees |
| Total Nbr Volunteers | 25 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1753126 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2867900 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 56484 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 30359 | InvestmentIncomePriorYear |
| Investment Income Current Year | 21800 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 80677 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1261 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1920646 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2890961 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1110519 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1018806 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 67844 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 320982 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 420597 | OtherExpensePriorYear |
| Other Expenses Current Year | 405490 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1598960 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1424296 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 321686 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1466665 | RevenuesLessExpensesCY |
| Total Assets BOY | 2414822 | TotalAssetsBOY |
| Total Assets EOY | 4506461 | TotalAssetsEOY |
| Total Liabilities BOY | 447750 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 538955 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1967072 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3967506 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE AMERICAN CILVIL LIBERTIES FOUNDATION'S MISSION SINCE 1920 HAS BEEN TO DEFEND AND EXPEND THE CIVIL LIBERTIES OF ALL AMERICANS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 593313 | Expense |
| Revenue | 0 | Revenue |
| Description | legal - the legal program of the aclu foundation of massachusetts provides legal support and assistance for the overall goals of the organization by providing legal assistance and representation to individuals and organizations in selected cases in order to advance the cause of civil liberties, representing the organization in administrative and court proceedings where it appears as amicus curiae, public speaking on civil liberties, participating in community meetings, providing information and referral services, research, documentation and publication of reports and providing legal advice on civil liberties questions to the staff and board. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 255846 | Expense |
| Revenue | 15418 | Revenue |
| Description | education - The Public Education programs carried out by the American Civil Liberties Union Foundation of Massachusetts seeks to increase public understanding of and commitment to civil liberties and civil rights. In fiscal year 2010 these objectives were accomplished through some 30 speaking engagements carried out by ACLUM staff and members of our Speakers Bureau, a Constitution Day program on 40 Years of Student Rights, work with ACLU of Massachusetts campus organizations, the development of specific campaigns focused on raising public consciousness about civil liberties abuses, the creation and dissemination of reports and resource material. The ACLU Foundation of Massachusetts Bill of Rights Education Project encourages teachers and middle and high school students to think critically about the constitutional issues being debated in society and the courts, seeing this as essential to the well-being of our democracy. In fiscal year 2010 we worked towards this goal by distributing to schools around the Commonwealth copies of our curriculum, Rights Matter, providing the Story of the Bill of Rights our Know Your Rights handout for students, making presentations in classrooms and school assemblies, by sending our publication, Bill of Rights Network, free of charge to interested teachers and by presenting a two-day workshop on civil liberties to teachers as part of the Teachers As Scholars program. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 849159 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 12 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 19 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Shirley Lai | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6174823170 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Martin M Fantozzi | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| Ellen Fisher | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| Holly Gunner | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| joshua s boger | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| Jeffrey F Jones | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| kim v marrkand | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| bryan simmons | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| steven f young | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| Nancy Ryan | |||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | ||
| ron ansin | |||||||
| board chair | 2.00 | X | 0 | 0 | 0 | X | |
| david squire | |||||||
| trustee | 2.00 | X | 0 | 0 | 0 | ||
| Carol Rose | |||||||
| Executive Director | 40.00 | 122862 | 0 | 29360 | X | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 122862 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 29360 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 51200 | FundraisingEvents |
| All Other Contributions | 2816700 | AllOtherContributions |
| Total Contributions | 2867900 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 53126 | TotalRevenueColumn |
| Exclusion | $53,126 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 59140 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 90466 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -31326 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -31326 | TotalRevenueColumn |
| Exclusion | -$31,326 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 76555 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 51200 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 90712 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -14157 | TotalRevenueColumn |
| Exclusion | -$14,157 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 15418 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15418 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 15418 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2890961 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15418 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $7,643 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92060 | Total |
| Program Services | 55236 | ProgramServices |
| Management And General | 18412 | ManagementAndGeneral |
| Fundraising | 18412 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 702190 | Total |
| Program Services | 433330 | ProgramServices |
| Management And General | 132458 | ManagementAndGeneral |
| Fundraising | 136402 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64675 | Total |
| Program Services | 39433 | ProgramServices |
| Management And General | 12367 | ManagementAndGeneral |
| Fundraising | 12875 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90556 | Total |
| Program Services | 47599 | ProgramServices |
| Management And General | 20446 | ManagementAndGeneral |
| Fundraising | 22511 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69325 | Total |
| Program Services | 38900 | ProgramServices |
| Management And General | 12072 | ManagementAndGeneral |
| Fundraising | 18353 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48548 | Total |
| Program Services | 48548 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14117 | Total |
| Management And General | 14117 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15974 | Total |
| Program Services | 11525 | ProgramServices |
| Management And General | 409 | ManagementAndGeneral |
| Fundraising | 4040 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75843 | Total |
| Program Services | 33380 | ProgramServices |
| Management And General | 5771 | ManagementAndGeneral |
| Fundraising | 36692 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37188 | Total |
| Program Services | 20862 | ProgramServices |
| Management And General | 4276 | ManagementAndGeneral |
| Fundraising | 12050 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 128310 | Total |
| Program Services | 66823 | ProgramServices |
| Management And General | 20664 | ManagementAndGeneral |
| Fundraising | 40823 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11138 | Total |
| Program Services | 3673 | ProgramServices |
| Management And General | 3407 | ManagementAndGeneral |
| Fundraising | 4058 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 630 | Total |
| Program Services | 380 | ProgramServices |
| Management And General | 250 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17997 | Total |
| Program Services | 9204 | ProgramServices |
| Management And General | 2970 | ManagementAndGeneral |
| Fundraising | 5823 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9481 | Total |
| Program Services | 8154 | ProgramServices |
| Management And General | 1103 | ManagementAndGeneral |
| Fundraising | 224 | Fundraising |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Books, subscriptions, d | 31576 | 28478 | 2100 | 998 |
| Fees and Services | 12549 | 3416 | 2002 | 7131 |
| miscellaneous | 2139 | 218 | 1331 | 590 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1424296 | Total |
| Program Services | 849159 | ProgramServices |
| Management And General | 254155 | ManagementAndGeneral |
| Fundraising | 320982 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29742 | BOY |
| EOY | 128704 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 616133 | BOY |
| EOY | 1675470 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59333 | BOY |
| EOY | 32124 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 41209 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28639 | BOY |
| EOY | 31103 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 215110 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 139768 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81852 | BOY |
| EOY | 75342 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1558467 | BOY |
| EOY | 2051890 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20176 | BOY |
| EOY | 7012 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20480 | BOY |
| EOY | 463607 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2414822 | BOY |
| EOY | 4506461 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 123095 | BOY |
| EOY | 122692 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 46550 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 324655 | BOY |
| EOY | 369713 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 447750 | BOY |
| EOY | 538955 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1967072 | BOY |
| EOY | 3967506 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1967072 | BOY |
| EOY | 3967506 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2414822 | BOY |
| EOY | 4506461 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 971577 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1266508 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1384980 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1903116 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1204621 | CurrentTaxYear |
| Total | 6730802 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 971577 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1266508 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1384980 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1903116 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1204621 | CurrentTaxYear |
| Total | 6730802 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 6730802 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 57125 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 77673 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 74044 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 66547 | CurrentTaxYearMinus1Year |
| Current Tax Year | 53126 | CurrentTaxYear |
| Total | 328515 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 6742 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5626 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 29535 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15418 | CurrentTaxYear |
| Total | 57321 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 7116638 | TotalSupport |
| Gross Receipts From Admissions Etc | 348858 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.94580 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.94780 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 989010 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 361063 | InvestmentEarningsOrLosses |
| Other Expenditures | 52522 | OtherExpenditures |
| Administrative Expenses | 1823 | AdministrativeExpenses |
| End Of Year Balance | 1295728 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1272479 | BeginningOfYearBalance |
| Contributions | 50000 | Contributions |
| Investment Earnings Or Losses | -327646 | InvestmentEarningsOrLosses |
| Administrative Expenses | 5823 | AdministrativeExpenses |
| End Of Year Balance | 989010 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 53830 | OtherCostOrOtherBasis |
| Depreciation | 17384 | Depreciation |
| Book Value | 36446 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 131762 | OtherCostOrOtherBasis |
| Depreciation | 105940 | Depreciation |
| Book Value | 25822 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 29518 | OtherCostOrOtherBasis |
| Depreciation | 16444 | Depreciation |
| Book Value | 13074 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 75342 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Security Deposit | 11745 |
| due from national | 451862 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 463607 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Due to Union | Description |
| Amount | $369,713 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 369713 | TotalOfAmounts |
| Total Revenue | 2890961 | TotalRevenue |
| Total Expenses | 1424296 | TotalExpenses |
| Excess Or Deficit For Year | 1466665 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 518203 | NetUnrealizedGLOnInvestments |
| Prior Period Adjustments | 15566 | PriorPeriodAdjustments |
| Total Adjustments | 533769 | TotalAdjustments |
| Excess Or Deficit Per FS | 2000434 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3506860 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 518203 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 6984 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 525187 | RevenueNotRptdF990 |
| Revenue Subtotal | 2981673 | RevenueSubtotal |
| Other Revenues Not Included | -90712 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -90712 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2890961 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1521992 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 6984 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 90712 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 97696 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1424296 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1424296 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | The Foundation's endowment represents its unit holdings in the National Endowment held by the National Foundation. Unit shares have a unit value based upon the fair value of the net assets of the Endowment divided by the total number of unit shares outstanding. The endowment's purpose is to carry out the work of the National Foundation and affiliate foundations in protecting, preserving and expanding the civil liberties of all persons in the United States. |
| PART XIII LINE 2D - $90,712 IS SPECIAL EVENT EXPENSES THAT ARE NETTED AGAINST THE SPECIAL EVENT REVENUE ON 990 PAGE 9-STATEMENT OF REVENUE | ||
| Part XII Line 4b - Special Event Expenses are netted with the special event revenue on the 990 but not on the financial statements. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | bort dinner | NameOfEvent1 |
| Gross Receipts Event1 | 127755 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 51200 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 76555 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 69463 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 21249 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 127755 | GrossReceiptsTotal |
| Charitable Contributions Total | 51200 | CharitableContributionsTotal |
| Gross Revenue Total Events | 76555 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 69463 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 21249 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 90712 | DirectExpenseSummaryEvents |
| Net Income Summary | -14157 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Carol Rose | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 122862 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 29360 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 152222 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Information | Identifier |
| Return Reference | Part III | ReturnReference |
| Explanation | A portion of Carol rose's salary, $50,000, is charged to the american civil liberties union, inc. of massachusetts. however, her w-2 wages are that of the american civil liberties foundation of massachusetts. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 11 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 28986 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Cost/selling price | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | the Organization's Board of Directors are provided a draft of the 990 prior to the return being filed. All board changes, if any, are forwarded to THE preparer for changes to the return. |
| Form 990, Part VI, Section B, line 12c | If conflicts of interest are present, the interested member is not permitted to vote on related issues. The Executive Director and CFO oversee all expenses and vendor relationships and report to the Executive Committee and Board chair about any potential conflict of interest for Board discussion and, if necessary, Board action. |
| Form 990, Part VI, Section B, line 15 | The Executive Director's compensation is determined by the board/trustee based on bi-annual performance review, which consists of both written submissions by all Directors and Trustees, which is reviewed by Foundation Chairman, Union Board President, and Union Vice President. Based on this performance review, directors and trustees, determine and approve any increase. For existing officers and key employees, during ACLU's annual budgeting, salary levels are reviewed against other ACLU affiliates of the same size. National ACLU provides results from an annual salary survey and that data is used during our annual review. For new positions we gather internal and external data from other non-profits of similar size and type to ensure staff compensation is in line with other ACLU affiliates and other non-profits of similar size and type to determine a salary range. This review is mainly done to ensure staff compensation is in line with other ACLU affiliates and other non-profits of similar type and size. Any large salary variance is adjusted. Annual increases for staff, outside of adjustments, are determined by performance and/or cost of living increases. Salaries for staff are approved by the Executive Director and included in the annual budget at a consolidated level. The budget is approved by the board and trustees. |
| Form 990, Part VI, Section C, line 19 | ACLU makes its governing documents, conflict of interest policy and financial statements available to the public upon request. |
| The foundation's audit committee is responsible for oversight of the audit of the annual financial statements and selection of the independent public accountants. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACLU of Massachusetts Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 congress street | AddressLine1 |
| City | boston | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 041180450 | EIN |
| Primary Activities | preserve civil liberties | PrimaryActivities |
| Legal Domicile State | MA | LegalDomicileState |
| Exempt Code Section | 501 (c)(4) | ExemptCodeSection |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| ACLU of Massachusetts Inc | |
| E | 369713 |
| acLU of Massachusetts Inc | |
| M | 61974 |
| ACLU of Massachusetts Inc | |
| N | 50000 |
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