2025-02-07T08:16:04-06:00 2024-03-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2023-04-01 421002093 AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA AMER 5152433988 505 5TH AVE 808 DES MOINES IA 50309 MARK STRINGER EXECUTIVE DIRECTOR 5152433988 2025-02-06 1 0 DAVID LITTLE P01480921 3193632697 2025-01-29 2023 2025-03-06 01:10:19Z MARK STRINGER 505 5TH AVE 808 DES MOINES IA 50309 1817966 0 X WWW.ACLU-IA.ORG X 1969 IA TO PROTECT THE BASIC FREEDOMS AND LIBERTIES OF EVERYONE IN IOWA. 15 15 14 13035 0 0 1512779 1685951 0 0 8694 24179 1574 1446 1523047 1711576 0 0 0 0 1142478 1369903 0 0 283857 379551 675386 1522029 2045289 1018 -333713 3077882 2913093 837255 786354 2240627 2126739 X THE FOUNDATION WORKS TO DEFEND AND PROMOTE THE CONSTITUTION OF THE UNITED STATES, FOCUSING ESPECIALLY ON THE FIRST, FOURTH, FIFTH, SIXTH, EIGHTH, AND 14TH AMENDMENTS. THE FOUNDATION ALSO WORKS TO DEFEND AND PROMOTE THE CONSTITUTION OF THE STATE OF IOWA. IT ACCOMPLISHES THESE OBJECTIVES THROUGH LITIGATION AND LEGAL ADVOCACY AS WELL AS THROUGH PUBLIC EDUCATION AND OUTREACH ALL DONE TO SECURE AND ADVANCE THE CIVIL LIBERTIES VALUES WHICH ARE REFLECTED IN THOSE AND OTHER AMENDMENTS AND PROVISIONS OF THE CONSTITUTION 0 0 577039 LEGAL PROGRAM SERVICES: (1) WIN ON BEHALF OF NUMEROUS IOWA JOURNALISTS AND MEDIA GROUPS CHALLENGING IOWA GOVERNOR'S FAILURE TO PROVIDE TIMELY ACCESS TO PUBLIC RECORDS FOR UP TO 18 MONTHS, WITH SUCCESSFUL SETTLEMENT ON REMAND TO DISTRICT COURT, REQUIRING ONGOING COMPLIANCE. (2) LITIGATED CASE TO PROTECT ABORTION ACCESS IN IOWA BY TEMPORARILY BLOCKING IOWA'S EXTREME ABORTION BAN, TAKING EFFECT AROUND SIX WEEKS, BEFORE MANY WOMEN EVEN KNOW THEY ARE PREGNANT. (3) FAVORABLE SETTLEMENT IN A DISCIPLINARY POST-CONVICTION RELIEF CASE, BROUGHT ON BEHALF OF AN IOWA INMATE WHO CHALLENGED UNRELIABLE PRISON METHODS OF DRUG TESTING LEGAL MAIL, AS WELL AS THE ALARMINGLY LOW "SOME EVIDENCE" BURDEN OF PROOF REQUIRED TO CONVICT AN INMATE OF A DISCIPLINARY VIOLATION RESULTING IN LOSS OF "EARNED TIME AND LOSS OF ACCESS TO REHABILITATIVE PROGRAMMING. (4) LITIGATED CASE CHALLENGING IOWA'S BOOK BAN, "DON'T SAY GAY OR TRANS AND FORCED OUTING LAW, RESULTING IN A TEMPORARY BLOCK OF THE BOOK BAN AND "DON'T SAY GAY OR TRANS" PROVISIONS OF THE LAW FROM TAKING EFFECT STATEWIDE. (5) LITIGATED CASE CHALLENGING IOWA'S COVID-19 PROHIBITION ON MASKING REQUIREMENTS. (6) LITIGATED A FREE SPEECH CHALLENGE TO IOWA'S "AG-GAG" LAWS. (7) NUMEROUS AMICUS BRIEFS FILED IN IOWA SUPREME COURT CASES, ARGUING: EVIDENCE THAT A CRIMINAL DEFENDANT LISTENED TO RAP MUSIC SHOULD RARELY IF EVER BE ADMISSIBLE AGAINST THEM; IOWA MUNICIPALITIES SHOULD NOT BE PERMITTED TO ASSESS FEES FOR SEARCH AND RETRIEVAL OF OPEN RECORDS; THAT JUVENILES HAVE A RIGHT TO STATE-PAID EXPERT EXPENSES IN JUVENILE DELINQUENCY CASES. (8) AMICUS BRIEFS FILED IN FEDERAL COURT CASE, ARGUING THAT A NEW TRANSGENDER-FOCUSED ANTI-BULLYING POLICY AT AN IOWA SCHOOL SHOULD NOT BE BLOCKED. (9) SUCCESSFUL PRISONER RIGHTS ADVOCACY TO RESTORE IOWA PRISONERS' RIGHT TO NORMAL IN-PERSON ATTORNEY VISITS, CONSISTENT WITH THE UNITED STATES AND IOWA CONSTITUTIONS AND IOWA LAW. THESE VISITS HAD REMAINED HIGHLY RESTRICTED SINCE THE COVID-19 PANDEMIC. (10) SUCCESSFUL LGBTQ RIGHTS ADVOCACY TO REPEAL ANTI-DRAG ORDINANCES IN SEVEN IOWA CITIES. (11) ADVOCACY FOR LGBTQ GROUP'S FREE SPEECH RIGHTS REMINDING ALL IOWA CITIES THAT THEY CANNOT PROHIBIT PARTICIPATION BY PRIDE GROUPS IN LOCAL PARADES BASED ON CITY OFFICIALS' DISAGREEMENT WITH THE CONTENT AND/OR VIEWPOINT OF THE GROUP'S MESSAGE. (12) ADVOCACY FOR STUDENT FREE-SPEECH RIGHTS REMINDING ALL IOWA SCHOOLS THAT THEY CANNOT PUNISH ABSENCES DUE TO STUDENT PROTESTS MORE HARSHLY THAN ANY OTHER UNEXCUSED ABSENCES. 365839 LEGISLATIVE AND POLICY PROGRAM SERVICES: (1) INCREASED OUR FULL-TIME PRESENCE AT THE IOWA STATE LEGISLATURE, DRAFTING LEGISLATION, PROVIDING ADVICE ON AND ADVOCATING FOR PRO-CIVIL LIBERTIES LEGISLATION, WITH AN EMPHASIS ON FIXING RACIAL DISPARITIES IN HOUSING LAW, DEFENDING DUE PROCESS FOR PEOPLE SUBJECT TO ABUSIVE STATE AGENCIES. (2) CONTINUED OUR ONE-ON-ONE OUTREACH TO NEWLY ELECTED LEGISLATORS AND LEGISLATORS WHOM WE HAD NOT WORKED WITH, TO STRONG RESULTS IN OUR CORE ISSUE AREAS. (3) ADVOCATED FOR THE FIRST AMENDMENT BY SUPPORTING AN ANTI-SLAPP (STRATEGIC LAWSUIT AGAINST PUBLIC PARTICIPATION) BILL. (4) SUCCESSFULLY ADVOCATED AGAINST TWO NEW DISCRIMINATORY PROPOSALS THAT WOULD HAVE HURT TRANSGENDER PEOPLE. (5) WERE FORMALLY INVITED BY THE LEGISLATIVE MAJORITY TO SERVE AS OPPOSITION TO REPEAL OF LGBT RIGHTS IN THE IOWA CIVIL RIGHTS ACT (SUCCEEDED). (6) ADVOCATED FOR CHANGE IN LAW TO EXPAND IOWA'S OPEN RECORDS LAW. (7) 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 AND SURVIVORS OF DOMESTIC VIOLENCE. BILL WILL COME BACK IN 2025 WITH MORE SUPPORT AFTER HAVING PASSED THE IOWA HOUSE OF REPRESENTATIVES THREE TIMES. 654744 PUBLIC EDUCATION PROGRAM SERVICES: (1) RECRUITED AND TRAINED NEARLY 9,000 MORE REPRODUCTIVE FREEDOM EDUCATION TEAM VOLUNTEERS IN A 12 MONTH PERIOD FROM THIS TIME LAST YEAR. (2) WE OBLITERATED OUR GOAL OF 10,000 TOTAL VOLUNTEERS BY THE END OF 2024, AND OUR VOLUNTEER BASE IS NOW 7000% OF WHAT IT WAS WHEN WE STARTED. (3) EXPANDED THE "REPRODUCTIVE RIGHTS ACTION TEAM", TO EDUCATE IOWANS ABOUT THE STATUS OF REPRODUCTIVE FREEDOM IN LIGHT OF CHANGES IN STATE AND FEDERAL LAW. (4) EXPANDED ACLU VOLUNTEER LEADERSHIP IN EVERY IOWA HOUSE AND IOWA SENATE LEGISLATIVE DISTRICT. (5) PERFORMED "WE ARE THE REPRODUCTIVE FREEDOM MAJORITY" SIGNATURE DRIVE; GOAL WAS 7,500 SIGNATURES; WE REACHED ROUGHLY 5,500 AND WILL DELIVER TO EACH STATE LEGISLATOR. (6) THE NEW "CAPITOL CORPS" PROGRAM BROUGHT CONSTITUENTS TO THE LEGISLATURE EVERY TWO WEEKS, FOR A TOTAL OF FIVE DAY-LONG VISITS OF SEVEN TOTAL; MET WITH THREE DOZEN LEGISLATORS. (7) ACLU'S "CAPITOL CORPS" WAS CRITICAL IN BUILDING DEEPER RELATIONSHIPS WITH STATE LEGISLATORS, STAFF, AND IN CONNECTING PEOPLE TO EACH OTHER AND THEIR GOVERNMENT. (8) OUR 38 PARTICIPANTS REPRESENTED ROUGHLY 1/3 OF ALL LEGISLATIVE DISTRICTS. (9) AFTER HITTING OUR INITIAL GOAL OF 10,000 VOLUNTEERS NEARLY A YEAR AHEAD OF SCHEDULE, WE FINALIZED THE LAST SEGMENT OF OUR THREE YEAR PLAN - INDIVIDUAL EDUCATION BY DOOR KNOCKING, PERSONAL TEXTING, AND PHONE BANKING. (10) SCHEDULED THE FIRST OF TWO "DOOR KNOCKING DAYS OF ACTION" WITH 35 VOLUNTEERS; HAVE HAD MORE THAN 400 PEOPLE ATTEND OUR EVENTS; MORE THAN A THOUSAND PEOPLE CONTACTED THEIR LEGISLATOR, AND WE HAVE NEARLY 40 VOLUNTEER COMMUNITY LEADERS. (11) PRESENTED INFORMATION TO COMMUNITY MEMBERS AND ORGANIZATIONS ACROSS THE STATE ON A VARIETY OF CIVIL LIBERTIES ISSUES, INCLUDING, BUT NOT LIMITED TO VOTING AND REPRODUCTIVE RIGHTS KNOW YOUR RIGHTS (KYR) PRESENTATIONS. (12) PRINTED AND MAILED OUR DEFENDER NEWSLETTER TO A MAILING LIST OF APPROXIMATELY 15,000 SUPPORTERS AND OTHER INTERESTED PARTIES. (13) RESPONDED TO MEDIA INQUIRIES, HELD PRESS CONFERENCES AND CRAFTED MEDIA STATEMENTS ON OUR EFFORTS AND ON MATTERS REGARDING CIVIL LIBERTIES AND CIVIL RIGHTS. (14) UPDATED AND PRINTED BROCHURES REGARDING CIVIL LIBERTIES WITH TOPICS SUCH AS TRANSGENDER RIGHTS, VOTING RIGHTS (IN ENGLISH AND SPANISH), AND RIGHTS WHEN INTERACTING WITH POLICE (IN ENGLISH AND SPANISH). (15) CREATED AND AIRED PRIMETIME TELEVISION ADS FEATURING A TRANSGENDER IOWAN AND THEIR FAMILY TO BUILD EMPATHY AND UNDERSTANDING FOR TRANSGENDER KIDS. 1597622 1 1 0 1 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 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 STRINGER MARK EXECUTIVE DIRECTOR 34.80 5.20 X 114392 17093 28290 AUSTEN RITA BETTIS LEGAL DIRECTOR 40.00 0.00 X 135076 0 8452 MCROBERTS PETER POLICY DIRECTOR 22.80 17.20 X 63337 47780 16769 CONROY SARAH DEVELOPMENT DIRECTOR 40.00 0.00 X 100401 0 6492 GILLER ANDY PRESIDENT 1.00 1.00 X X 0 0 0 MANNETTER HEIDI TRUSTEE 1.00 1.00 X 0 0 0 GARST JENNIFER FINANCIAL SECRETARY (LEFT SEP 2023) 1.00 1.00 X X 0 0 0 KNOCK JANET FINANCIAL SECRETARY 1.00 1.00 X X 0 0 0 VONG REIFF LENG TRUSTEE 1.00 1.00 X 0 0 0 EBOH COLLINS TRUSTEE 1.00 1.00 X 0 0 0 LANTZ MARILYN TRUSTEE 1.00 1.00 X 0 0 0 MUNSTERMAN STEFANIE TRUSTEE 1.00 1.00 X 0 0 0 DAVIDSON KATIE TRUSTEE 1.00 1.00 X 0 0 0 DELAGARDELLE KYRSTIN TRUSTEE 1.00 1.00 X 0 0 0 LAIN ERIN TRUSTEE 1.00 1.00 X 0 0 0 RAYFORD IKE TRUSTEE 1.00 1.00 X 0 0 0 REYES SONIA TRUSTEE (LEFT NOV 2023) 1.00 1.00 X 0 0 0 RIVERA KEVIN TRUSTEE (LEFT MAY 2023) 1.00 1.00 X 0 0 0 SALOWITZ NEIL TRUSTEE 1.00 1.00 X 0 0 0 SCHMIDT TODD TRUSTEE 1.00 1.00 X 0 0 0 WALKER DAVID TRUSTEE 1.00 1.00 X 0 0 0 WIGGINS WALLAS TRUSTEE (LEFT JUN 2023) 1.00 1.00 X 0 0 0 WILSON JONATHAN TRUSTEE 1.00 1.00 X 0 0 0 PETERSON CAITLIN FINANCIAL SECRETARY (LEFT MAR 2023) 1.00 1.00 X X 0 0 0 BALDE UMARU TRUSTEE (LEFT MAR 2023) 1.00 1.00 X 0 0 0 CALZADA RAMON TRUSTEE (LEFT JAN 2023) 1.00 1.00 X 0 0 0 MARCU RUXANDRA TRUSTEE (LEFT MAR 2023) 1.00 1.00 X 0 0 0 SALOWITZ DEBRA TRUSTEE (LEFT MAR 2023) 1.00 1.00 X 0 0 0 413206 64873 60003 3 0 1 0 0 443300 1242651 1685951 24994 24994 105575 106390 -815 -815 -815 MISC. INCOME 900001 1446 1446 1446 1711576 0 0 25625 X 493306 278117 54008 161181 686211 558910 71753 55548 30625 24053 3547 3025 76825 68517 797 7511 82936 59989 8334 14613 14054 14054 8488 8488 487263 481149 664 5450 53755 33526 2064 18165 8901 6185 1140 1576 64528 43195 9873 11460 7311 5143 417 1751 7991 5349 1223 1419 5693 3811 871 1011 MISC. EXPENSES 8216 6900 417 899 EVENTS 8004 7866 64 74 STATE TRUSTEE EXPENSES 982 658 150 174 RECRUITMENT 200 200 2045289 1597622 163810 283857 9249 55032 1244281 870850 117873 196132 15632 16989 70571 58754 15722 11817 14823 15232 595060 666184 1065242 1080857 3077882 2913093 186617 376046 247030 62000 403608 348308 837255 786354 X 1378230 1180862 862397 945877 2240627 2126739 3077882 2913093 X -333713 148869 70956 X 0 1 X 1 0 X 871967 1466036 1383865 1512779 1685951 6920598 871967 1466036 1383865 1512779 1685951 6920598 2546203 4374395 12110 6628 4322 11714 24994 59768 11169 821 601 1576 1445 15612 6995978 44987 0.62530 0.57740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12119 79593 91712 1505910 1597622 229881 57470 0 0 132434 176270 182951 229881 721536 1082304 69648 78728 70477 91712 310565 33109 44068 45738 57470 180385 270578 22292 26845 3943 12119 65199 PART I-B, LINE 4B: THE ORGANIZATION DID NOT ENGAGE IN DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES ON BEHALF OF OR IN OPPOSITION TO CANDIDATES FOR PUBLIC OFFICE. 2014 2014 0 68557 56740 11817 11817 COMMON INVESTMENT TRUST 666184 F 666184 BENEFICIAL INTEREST IN PERPETUAL TRUST 732611 RIGHT OF USE ASSET, NET - OPERATING 343260 RIGHT OF USE ASSET, NET - FINANCING 4986 1080857 LEASE LIABILITY - OPERATING 343260 LEASE LIABILITY - FINANCING 5048 348308 X 1931401 148869 70956 219825 1711576 0 1711576 2045289 0 2045289 0 2045289 PART X, LINE 2: THE ACLU FOUNDATION OF IOWA IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISION OF SECTION 501(C) (3) 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, 2024 OR 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 70,956. X X 0 0 0 0 0 0 0 0 0 STRINGER MARK EXECUTIVE DIRECTOR 114392 17093 0 0 0 0 6638 992 17974 2686 139004 20771 0 0 PART I, LINE 3 THE ACLU OF IOWA BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE DETERMINES SALARY CHANGES FOR THE EXECUTIVE DIRECTOR DURING THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION. IT HAS BEEN THE PRACTICE TO HAVE COMPARABLE SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL EVALUATION PROCESS. THIS PROCESS IS REVIEWED BY INDEPENDENT PERSONS, WITH DECISIONS DOCUMENTED IN PERSONNEL FILE. FORM 990, PART VI, SECTION A, LINE 1A THE DUTIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE ALL THE DUTIES OF THE ACLU OF IOWA 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 ACLU OF IOWA BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE CONSISTS OF SEVEN (7) MEMBERS OF THE ACLU OF IOWA 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 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 EMAILED TO ALL THE VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL STAFF DIRECTORS, BOARD OF DIRECTORS, BOARD OF TRUSTEES AND COMMITTEE MEMBERS. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD PRESIDENT AND THE GENERAL COUNCIL OF THE ACLU OF IOWA. THE POLICY REQUIRES THAT ANY POTENTIAL CONFLICT BE REPORTED AS SOON AS THE POSSIBILITY OF SUCH CONFLICT BECOMES APPARENT. IF A CONFLICT WERE TO ARISE THE CONFLICTED PARTY WOULD RECUSE THEMSELVES FROM ANY DELIBERATION OR VOTE ON THE MATTER IN CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE ACLU OF IOWA BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE DETERMINES SALARY CHANGES FOR THE EXECUTIVE DIRECTOR DURING THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION. IT HAS BEEN THE PRACTICE TO HAVE COMPARABLE SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL EVALUATION PROCESS. THIS PROCESS IS REVIEWED BY INDEPENDENT PERSONS, WITH DECISIONS DOCUMENTED IN PERSONNEL FILE. FOR OTHER KEY EMPLOYEES, AS PART OF PREPARING THE ANNUAL 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. BASE PAY FOR ALL 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. 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 EXCEEDING THE ESTABLISHED RANGE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 389,437. MANAGEMENT AND GENERAL EXPENSES 664. FUNDRAISING EXPENSES 5,450. TOTAL EXPENSES 395,551. "H" ELECTION GRANT EXPENSE: PROGRAM SERVICE EXPENSES 91,712. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,712. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 70,956. AMERICAN CIVIL LIBERTIES UNION INC 125 BROAD ST 18TH FLR 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 FLR 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 OF IOWA 505 5TH AVE STE 808 DES MOINES IA 50309 420892616 PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES IA 501(C)(4) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC C 443300 COST AMERICAN CIVIL LIBERTIES UNION OF IOWA O 91712 COST AMERICAN CIVIL LIBERTIES UNION OF IOWA P 177431 COST