2024-02-08T08:56:22-06:00 2023-03-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2022-04-01 420892616 AMERICAN CIVIL LIBERTIES UNION OF IOWA AMER 5152433988 505 5TH AVE 808 DES MOINES IA 50309 MARK STRINGER EXECUTIVE DIRECTOR 5152433988 2024-02-06 1 MARK STRINGER 999009999 0 DAVID LITTLE P01480921 3193632697 2024-02-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK STRINGER 505 5TH AVE 808 DES MOINES IA 50309 343873 0 2131 X WWW.ACLU-IA.ORG X 1935 IA TO SUPPORT AND PROTECT THE CONSTITUTION OF THE UNITED STATES AND THE CONSTITUTION OF THE STATE OF IOWA. 20 20 0 600 0 0 265724 338021 0 0 4281 5852 0 0 270005 343873 0 0 0 0 121395 130685 0 0 1000 34791 55912 156186 186597 113819 157276 646360 787422 49886 62686 596474 724736 X THE UNION WORKS TO ADVOCATE AND ADVANCE A PUBLIC POLICY AGENDA TO SUPPORT AND PROTECT THE CONSTITUTION OF THE UNITED STATES AND THE CONSTITUTION OF THE STATE OF IOWA. IT WORKS TO MAINTAIN THROUGHOUT THE UNITED STATES THE RIGHTS OF FREE SPEECH, FREE PRESS, FREE ASSEMBLAGE AND OTHER CIVIL RIGHTS AND TO TAKE ALL LEGITIMATE ACTION IN FURTHERANCE OF SUCH PURPOSES AND ENCOURAGE, THROUGH A PROGRAM OF EDUCATION, A BETTER UNDERSTANDING AND RESPECT FOR CIVIL LIBERTIES BY ALL IOWA RESIDENTS. 0 0 81159 LEGISLATIVE & POLICY PROGRAM SERVICES: (1) LED SUCCESSFUL PUBLIC INFORMATION CAMPAIGN TO PERSUADE LOCAL GOVERNMENT FROM USING ARPA FUNDS TO BUILD A NEW AND EXPANDED JUVENILE DETENTION CENTER. (2) CONTINUED OUR FULL-TIME PRESENCE AT THE IOWA STATE LEGISLATURE, PROVIDING ADVICE ON AND ADVOCATING FOR PRO-CIVIL LIBERTIES LEGISLATION, WITH AN EMPHASIS ON FIXING RACIAL DISPARITIES IN HOUSING LAW. (3) ESTABLISHED THE ACLU AS THE PREMIER LAW OFFICE IN THE STATE AMONG NEW LEGISLATORS WHO WERE ELECTED AFTER REDISTRICTING. (4) ADVOCATED FOR THE FIRST AMENDMENT BY SUPPORTING AN ANTI-SLAPP (STRATEGIC LAWSUIT AGAINST PUBLIC PARTICIPATION) BILL. (5) ADVOCATED FOR LGBT RIGHTS BY OPPOSING NUMEROUS BILLS AND AMENDMENTS THAT WOULD TAKE AWAY RIGHTS FROM AND ALLOW DISCRIMINATION AGAINST LGBT IOWANS. (6) ADVOCATED FOR LEASE TERMINATION FOR SURVIVORS OF DOMESTIC VIOLENCE. (7) ADVOCATED FOR CHANGE IN LAW TO EXPAND IOWA'S OPEN RECORDS LAW; ADVANCED THROUGH COMMITTEES IN BOTH THE IOWA HOUSE OF REPRESENTATIVES AND THE IOWA SENATE. (8) ADVOCATED FOR RACIAL JUSTICE REFORM THROUGH CONTINUING TO MANAGE THE BIPARTISAN EFFORT TO EXPUNGE UNPROVED EVICTION ALLEGATIONS, AND ALLOW FOR SOME COMPLETED EVICTIONS TO BE EXPUNGED, AN ISSUE WITH A SIGNIFICANTLY DISPARATE IMPACT ON AFRICAN-AMERICAN WOMEN. THE BILL PASSED 95-0 THROUGH THE IOWA HOUSE OF REPRESENTATIVES AND IS CONSIDERED ALIVE FOR THE NEXT LEGISLATIVE SESSION. (9) CONTINUED THE MULTI-YEAR PUBLIC EDUCATION CAMPAIGN DURING THE LEGISLATIVE SESSION INCLUDING LEGISLATIVE ADVOCACY SKILLS TRAININGS. TOPICS INCLUDED HOW TO ENGAGE YOUR LEGISLATOR, HOW TO WRITE A LETTER TO THE EDITOR, LEGISLATIVE UPDATES, AND HOW THE IOWA LEGISLATURE WORKS. CONTINUED TO PROVIDE LEGISLATIVE TOOLKITS ON CITIZEN ADVOCACY FOR ACLU SUPPORTERS. (10) ADVOCATED FOR EVICTION EXPUNGEMENT LEGISLATION, AND AGAINST ANTI-TRANSGENDER LEGISLATION THROUGH MESSAGES TO LEGISLATORS, WITH 60% OF STATE LEGISLATORS RECEIVING ONE OR MORE MESSAGES FROM A LOCAL ACLU MEMBER. (11) ADVOCATED AGAINST ABORTION RESTRICTIONS THROUGH MESSAGES TO LEGISLATORS. 52344 PUBLIC EDUCATION PROGRAM SERVICES: PROVIDED EDUCATION AND ADVOCACY CONTENT REGARDING CIVIL LIBERTIES AND CIVIL RIGHTS VIA AFFILIATE WEBSITE AND SOCIAL MEDIA CHANNELS INCLUDING FACEBOOK, TWITTER AND INSTAGRAM. 133503 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 2 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 20 20 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARK STRINGER 5152433988 505 5TH AVENUE STE 808 DES MOINES IA 50309 MUNSTERMAN STEFANIE PRESIDENT 1.00 1.00 X X 0 0 0 GILLER ANDY VICE PRESIDENT 1.00 1.00 X X 0 0 0 PETERSON CAITLIN TREASURER 1.00 1.00 X X 0 0 0 VONG REIFF LENG SECRETARY 1.00 1.00 X X 0 0 0 LAIN ERIN EQUITY OFFICER 1.00 1.00 X X 0 0 0 LANTZ MARILYN AT-LARGE EXECUTIVE COMMITTEE 1.00 1.00 X 0 0 0 BALDE UMARU DIRECTOR 1.00 1.00 X 0 0 0 CALZADA RAMON DIRECTOR (LEFT JANAURY 2023) 1.00 1.00 X 0 0 0 CHIARAMONTE NIA DIRECTOR (LEFT JULY 2022) 1.00 1.00 X 0 0 0 EBOH COLLINS DIRECTOR 1.00 1.00 X 0 0 0 GARST JENNIFER DIRECTOR 1.00 1.00 X 0 0 0 KNOCK JANET DIRECTOR 1.00 1.00 X 0 0 0 MANNETTER HEIDI DIRECTOR 1.00 1.00 X 0 0 0 MARCU RUXANDRA DIRECTOR 1.00 1.00 X 0 0 0 RAYFORD IKE DIRECTOR 1.00 1.00 X 0 0 0 REYES SONIA DIRECTOR 1.00 1.00 X 0 0 0 RIVERA KEVIN DIRECTOR 1.00 1.00 X 0 0 0 SALOWITZ DEBRA DIRECTOR 1.00 1.00 X 0 0 0 SCHMIDT TODD DIRECTOR 1.00 1.00 X 0 0 0 WALKER DAVID DIRECTOR 1.00 1.00 X 0 0 0 WIGGINS WALLAS DIRECTOR 1.00 1.00 X 0 0 0 WILSON JONATHAN DIRECTOR 1.00 1.00 X 0 0 0 STRINGER MARK EXECUTIVE DIRECTOR 4.80 35.20 X 15071 110518 21595 AUSTEN RITA BETTIS LEGAL DIRECTOR 0.00 40.00 X 0 126356 7926 MCROBERTS PETER POLICY DIRECTOR 8.80 31.20 X 22432 79534 15198 37503 316408 44719 3 0 0 0 0 2916 317605 17500 338021 5852 5852 343873 0 0 5852 18917 946 17971 90757 74488 16269 4488 3663 825 9147 8178 969 7376 5006 2370 6406 6406 255 182 73 2349 1840 509 22895 22656 239 8364 5953 2411 2781 1987 794 1335 950 385 858 611 247 STATE BOARD EXPENSES 7959 5665 2294 MISC. EXPENSES 1698 1366 332 EVENTS 1000 1000 RECRUITMENTS 12 12 186597 133503 52094 1000 140842 44011 120133 246450 71120 214528 3181 738 5420 5089 706 331 310378 281364 646360 787422 49886 62686 49886 62686 X 593672 722934 2802 1802 596474 724736 646360 787422 157276 -29014 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 472 472 0 4948 4617 331 331 X 314859 -29014 -29014 343873 0 343873 186597 0 186597 0 186597 PART X, LINE 2: THE ACLU OF IOWA IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISION OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. MANAGEMENT ASSESSES THE ORGANIZATION'S INCOME TAX STATUS BASED UPON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR UNCERTAIN TAX POSITIONS AND HAD NO UNCERTAIN TAX POSITIONS THAT ARE REQUIRED TO BE RECORDED AS OF MARCH 31, 2023 OR 2022. FORM 990, PART VI, SECTION A, LINE 1A THE DUTIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE ALL THE DUTIES OF THE BOARD OF DIRECTORS FOR THE INTERVALS BETWEEN THE REGULAR MEETINGS OF THE BOARD WHEN THE BOARD AS A WHOLE CANNOT MEET IN A TIMELY MANNER, SUBJECT TO INSTRUCTIONS AND/OR LIMITATIONS AS MAY BE IMPOSED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE CONSISTS OF SEVEN (7) MEMBERS OF THE BOARD: PRESIDENT, VICE-PRESIDENT, TREASURER, SECRETARY, EQUITY OFFICER, THE IMMEDIATE PAST PRESIDENT OF THE BOARD, AND ONE OTHER AT-LARGE MEMBER OF THE BOARD ELECTED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 THE UNION AMENDED THEIR BYLAWS AS OF MARCH 2023. FORM 990, PART VI, SECTION A, LINE 6 THE ACLU OF IOWA IS A MEMBERSHIP ORGANIZATION OF APPROXIMATELY 5,500 MEMBERS RESIDING IN THE STATE OF IOWA. FORM 990, PART VI, SECTION A, LINE 7A THE AT-LARGE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS VIA ELECTRONIC BALLOT, THE LINK TO WHICH IS EMAILED. THE DIRECTORS SERVE 3 YEAR TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990, INCLUDING ALL REQUIRED SUPPORTING SCHEDULES, IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE FINANCE COMMITTEE. THE RETURN IS THEN REVIEWED IN A JOINT MEETING OF THE MEMBERS OF THE FINANCE COMMITTEE WITH THE INDEPENDENT ACCOUNTING FIRM AND EXECUTIVE DIRECTOR. A COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES IS THEN EMAILED TO ALL THE VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, ALLOWING TIME FOR QUESTIONS OR COMMENTS BY THE BOARD MEMBERS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY AT ITS MAY 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. THE DIRECTORS ARE REMINDED THAT THEY HAVE AN OBLIGATION TO INFORM THE ORGANIZATION IF ANY CONFLICTS ARISE DURING THEIR SERVICE ON THE BOARD. THE CONFLICT OF INTEREST POLICY GUIDELINES INCLUDE: 1) NO MEMBER SHALL VOTE UPON ANY ISSUE BEFORE THE BOARD IN WHICH THE MEMBER, THE MEMBER'S EMPLOYER, OR A CLIENT OF THE MEMBER, HAS A FINANCIAL INTEREST. 2) NO MEMBER SHALL BE PRESENT FOR DEBATE ON ANY ISSUE BEFORE THE BOARD IN WHICH THE MEMBER, THE MEMBER'S EMPLOYER, OR CLIENT OF THE MEMBER, HAS A FINANCIAL INTEREST, UNLESS FULL DISCLOSURE OF THE INTEREST IS FIRST MADE TO THE BOARD, AND THE BOARD DETERMINES, ON THE BASIS OF FULL DISCLOSURE OF THE FACTS, THAT THE INTEREST DOES NOT GIVE RISE TO A CONFLICT OF INTEREST THAT JUSTIFIES BARRING THE MEMBER FROM BEING PRESENT FOR ALL OR PART OF THE DEBATE. 3) IN SITUATIONS NOT PROVIDED FOR IN THE PRECEDING GUIDELINE #2, WHERE THE MEMBER HAS A SIGNIFICANT RELATIONSHIP OR AFFILIATION WITH ANOTHER PERSON OR ORGANIZATION THAT HAS A SIGNIFICANT INTEREST, FINANCIAL OR OTHERWISE, IN A MATTER BEFORE THE BOARD, THE MEMBER SHALL DISCLOSE THE NATURE OF THE RELATIONSHIP AND INTEREST BEFORE DEBATE ON THE ISSUE, AND THE MEMBER SHALL NOT VOTE UPON THE ISSUE. THE BOARD MAY BAR THE MEMBER FROM BEING PRESENT FOR ALL OR PART OF THE DEBATE. 4) NO MEMBER, OR ANY OF THAT PERSON'S FAMILY, SHOULD ACCEPT ANY GIFT, ENTERTAINMENT, SERVICE, LOAN, OR PROMISE OF FUTURE BENEFITS FROM ANY PERSON WHO EITHER PERSONALLY OR WHOSE EMPLOYEES MIGHT BENEFIT OR APPEAR TO BENEFIT FROM SUCH MEMBER'S CONNECTION WITH THE ACLU OF IOWA AFFILIATE, UNLESS THE FACTS OF SUCH BENEFIT, GIFT, ENTERTAINMENT, SERVICE, OR LOAN ARE DISCLOSED IN GOOD FAITH AND ARE AUTHORIZED BY THE BOARD. THIS GUIDELINE IS NOT INTENDED TO APPLY TO GIFTS AND/OR SIMILAR ENTERTAINMENT OF NOMINAL VALUE THAT CLEARLY ARE IN KEEPING WITH GOOD BUSINESS ETHICS AND DO NOT OBLIGATE THE RECIPIENT. 5) NO MEMBER SHOULD PERFORM, FOR ANY PERSONAL GAIN, SERVICES FOR THE ACLU OF IOWA AFFILIATE AS A SUPPLIER OF GOODS OR SERVICES, AS AN EMPLOYEE OR CONSULTANT, OR IN ANY OTHER CAPACITY WHICH PROMISES COMPENSATION OF ANY KIND, UNLESS THE FACTS ARE DISCLOSED FULLY AND IN GOOD FAITH AND THE BOARD OR BOARD COMMITTEE AUTHORIZES THE TRANSACTION. THE MEMBER SHALL DISCLOSE THE RELATIONSHIP OF ANY FAMILY MEMBER OR OTHER CLOSE RELATIVE SEEKING TO PERFORM SUCH SERVICES FOR PERSONAL GAIN FOR THE ACLU OF IOWA AFFILIATE. 6) NO MEMBER OR ANY OF THAT PERSON'S FAMILY SHOULD HAVE ANY BENEFICIAL INTEREST IN, OR SUBSTANTIAL OBLIGATION TO, ANY ACLU OF IOWA AFFILIATE SUPPLIER OF GOODS OR SERVICES OR ANY OTHER ORGANIZATION THAT IS ENGAGED IN DOING BUSINESS WITH OR SERVING THE ACLU OF IOWA AFFILIATE UNLESS IT HAS BEEN DETERMINED BY THE BOARD, ON THE BASIS OF FULL DISCLOSURE OF FACTS, THAT SUCH INTEREST DOES NOT GIVE RISE TO A CONFLICT OF INTEREST. ANY MATTER OF QUESTION OR INTERPRETATION THAT ARISES RELATING TO THIS POLICY SHOULD BE REFERRED TO THE PRESIDENT OF THE BOARD AND TO THE GENERAL COUNSEL OF THE ACLU OF IOWA FOR DECISION OR FOR REFERRAL TO THE BOARD OF DIRECTORS FOR DECISION, WHERE APPROPRIATE. EACH MEMBER IS REQUIRED TO REPORT ANY POTENTIAL CONFLICT AS SOON AS THE POTENTIAL CONFLICT IS APPARENT. EACH MEMBER SHALL ANNUALLY REPORT ON THE STATUS OF POTENTIAL CONFLICTS OF INTEREST AS OUTLINED IN THIS POLICY. IN ADDITION TO THE BOARD OF DIRECTORS, THE CONFLICT OF INTEREST POLICY APPLIES TO ALL STAFF DIRECTORS AND BOARD COMMITTEE MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 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 DETERMINING SALARIES. IN ADDITION, CONTEMPORANEOUS NOTES AND MINUTES OF THESE PROCEEDINGS HAVE BEEN KEPT AND MAINTAINED IN OUR FILES. THIS PROCESS WAS LAST REVIEWED AND APPROVED BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION IN 2023. THE EXECUTIVE DIRECTOR AND ACCOUNTING/HR MANAGER PREPARE THE INITIAL BUDGET. THE EXECUTIVE DIRECTOR AND ACCOUNTING/HR MANAGER RESEARCH THE UNADJUSTED CONSUMER PRICE INDEX (CPI) CHANGE TO DETERMINE THE PERCENTAGE CHANGE FROM DECEMBER TO NOVEMBER, A 12-MONTH PERIOD. THE CONSUMER PRICE INDEX CHANGE IS THE BASIS FOR A COLA IN SALARY AND WAGES. BASE PAY FOR STAFF POSITIONS REPORTING TO THE EXECUTIVE DIRECTOR SHALL BE WITHIN THE PREVAILING WAGE AND COMPENSATION RANGES FOR LIKE POSITIONS IN THE REGION AND THE ANNUAL ACLU AFFILIATE SALARY SURVEY CONDUCTED ANNUALLY BY THE NATIONAL ACLU. A STUDY OF PREVAILING WAGE RANGES IS CONDUCTED AT LEAST BI-ANNUALLY. THE EXECUTIVE DIRECTOR APPLIES MERIT INCREASES BASED ON REGULARLY SCHEDULED CHECK-IN MEETINGS WITH EACH STAFF, BUT NOT TO EXCEED THE ESTABLISHED RANGE. THE EXECUTIVE COMMITTEE DETERMINES ANY SALARY CHANGES FOR THE EXECUTIVE DIRECTOR AS PART OF THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION. A BUDGET IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD IN JANUARY OR FEBRUARY AND APPROVAL BY THE BOARD OF DIRECTORS OCCURS IN FEBRUARY OR MARCH, PRIOR TO THE BEGINNING OF THE NEW FISCAL YEAR. ONCE THE BUDGET IS ADOPTED, EMPLOYEES ARE NOTIFIED OF ANY SALARY CHANGES BY THE EXECUTIVE DIRECTOR. QUARTERLY, THE ACCOUNTING/HR MANAGER CALCULATES ACTUAL HOURS AND PERCENTAGE SPENT ON UNION BUSINESS FROM EMPLOYEE TIME SHEETS. THE EXECUTIVE DIRECTOR REVIEWS THESE CALCULATIONS. THE ACCOUNTING/HR MANAGER APPLIES THE PERCENTAGE CALCULATED TO ACTUAL PERSONNEL COSTS, INCLUDING BOTH SALARY AND BENEFITS, AS PART OF THE PROCESS FOR CALCULATING SHARED COSTS AND THE "H" ELECTION. AFTER THE END OF EACH QUARTER, THE ACCOUNTING/HR MANAGER MAKES CASH TRANSFERS BETWEEN UNION AND FOUNDATION CHECKING ACCOUNTS FOR THE AMOUNT DUE FROM THE UNION TO THE FOUNDATION FOR QUARTERLY SHARED COSTS, AND THE AMOUNT DUE FROM THE FOUNDATION TO THE UNION FOR THE QUARTERLY "H" ELECTION REIMBURSEMENT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 UPON RECEIPT OF A WRITTEN REQUEST, WITHIN FIVE BUSINESS DAYS, THE ORGANIZATION WILL PROVIDE COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS. REQUESTS MAY BE SENT TO: ACLU-IA, 505 FIFTH AVENUE, STE. 808, DES MOINES, IA 50309. REQUESTS MAY ALSO BE SENT THROUGH THE ORGANIZATION'S WEBSITE, WWW.ACLU-IA.ORG. CLICK ON "CONTACT US". REQUESTS MUST PROVIDE A RETURN POSTAL ADDRESS OR EMAIL ADDRESS. FORM 990, PART XII, LINE 2C NO CHANGES FROM PRIOR YEAR. AMERICAN CIVIL LIBERTIES UNION INC 125 BROAD ST 18TH FLOOR NEW YORK NY 10004 133871360 PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES DC 501(C)(4) N/A 0 AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC 125 BROAD ST 18TH FLOOR NEW YORK NY 10004 136213516 PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES NY 501(C)(3) LINE 7 AMERICAN CIVIL LIBERTIES UNION INC 0 AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA 505 5TH AVE SUITE 808 DES MOINES IA 50309 421002093 PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES IA 501(C)(3) LINE 7 AMERICAN CIVIL LIBERTIES UNION OF IOWA 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 AMERICAN CIVIL LIBERTIES UNION C 247128 COST AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA O 130685 COST AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA P 70477 COST