﻿<?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="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-12-02T15:29:04-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410746749</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLIFTONLARSONALLEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>600 3RD AVENUE SE SUITE 300</AddressLine1Txt>
        <CityNm>CEDAR RAPIDS</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>420892616</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION OF IOWA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>5152433988</PhoneNum>
      <USAddress>
        <AddressLine1Txt>505 5TH AVE 808</AddressLine1Txt>
        <CityNm>DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50309</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK STRINGER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5152433988</PhoneNum>
      <SignatureDt>2025-12-02</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID LITTLE</PreparerPersonNm>
      <PTIN>P01480921</PTIN>
      <PhoneNum>3193632697</PhoneNum>
      <PreparationDt>2025-11-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>MARK STRINGER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>505 5TH AVE 808</AddressLine1Txt>
        <CityNm>DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50309</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>467329</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <GroupExemptionNum>2131</GroupExemptionNum>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.ACLU-IA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1935</FormationYr>
      <LegalDomicileStateCd>IA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO SUPPORT AND PROTECT THE CONSTITUTION OF THE UNITED STATES AND THE CONSTITUTION OF THE STATE OF IOWA.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>18</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>18</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>600</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>241329</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>448805</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>14591</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>18524</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>255920</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>467329</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>171009</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>272567</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>1000</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>48745</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>191494</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>219754</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>464061</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>36166</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>3268</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>909981</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>946621</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>70579</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>79531</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>839402</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>867090</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>215162</ExpenseAmt>
      <GrantAmt>0</GrantAmt>
      <RevenueAmt>0</RevenueAmt>
      <Desc>LEGISLATIVE &amp; POLICY PROGRAM SERVICES: (1) DRAFTED MODEL LEGISLATION TO PROTECT PEOPLE'S DUE PROCESS RIGHTS BEFORE GOVERNMENT AGENCIES REGARDING EMINENT DOMAIN; PASSED THE IOWA HOUSE OF REPRESENTATIVES IN 2024. (2) CONTINUED OUR MULTI-YEAR EMPHASIS ON OPEN GOVERNMENT, ANTI-SLAPP (FIRST AMENDMENT), AND EVICTION EXPUNGEMENT AS PART OF OUR AFFIRMATIVE AGENDA; ANTI-SLAPP, OPEN GOVERNMENT, AND EVICTION EXPUNGEMENT ALL PASSED THE IOWA HOUSE OF REPRESENTATIVES IN 2024. (3) CONTINUED CAPITOL CORPS PROGRAMMING THROUGH THE END OF THE 2024 LEGISLATIVE SESSION TO HELP CONSTITUENTS MEET THEIR LEGISLATORS. (4) LEADING ORGANIZATION IN OPPOSING AN ANTI-HOMELESS LOCAL ORDINANCE IN IOWA'S LARGEST CITY. (5) IN SUMMER 2024, WE EXPANDED RELIGIOUS AND SERVICE PROVIDER COALITION TO ADVANCE PROTECTIONS FOR SURVIVORS OF DOMESTIC VIOLENCE, SPECIFICALLY, ON THE ISSUES OF EVICTION RECORDS EXPUNGEMENT AND EARLY LEASE TERMINATION FOR SURVIVORS OF DOMESTIC VIOLENCE, STALKING, AND HARASSMENT - CORE ISSUES BASED ON RACE AND GENDER DISPARITIES IN LEGAL PROTECTIONS AND SERVICES. (6) IN JANUARY 2025, WE DOUBLED OUR IN-HOUSE LOBBYING TEAM AT THE IOWA LEGISLATURE BY ADDING ADDITIONAL AFFILIATE STAFF TO OUR POLICY PROGRAM. (7) WE REINSTITUTED CAPITOL CORPS CONSTITUENT ENGAGEMENT PROGRAM IN 2025 TO FOCUS ON ANTI-SLAPP, OPEN GOVERNMENT, EVICTION EXPUNGEMENT, AND THE IOWA CIVIL RIGHTS ACT (ICRA); IN FEB 2025, WE HAD MORE THAN 400 DIRECT CONSTITUENT ACTIONS ON ICRA FROM OUR NEW CAPITOL CORPS 2025 VOLUNTEER BASE OF MORE THAN 300 PEOPLE. (8) WE WERE AMONG THE CHIEF ADVOCATES AGAINST REMOVAL OF GENDER IDENTITY FROM THE IOWA CIVIL RIGHTS ACT, BUT UNFORTUNATELY, WE WERE UNSUCCESSFUL. (9) ANTI-SLAPP, OPEN RECORDS, AND EMINENT DOMAIN BILLS ALL PASSED THE IOWA HOUSE OF REPRESENTATIVES AND WERE ELIGIBLE FOR CONSIDERATION BY THE IOWA SENATE AS OF THE END OF THE FISCAL YEAR. (10) CONTINUED OUR ONGOING EFFORTS TO MEET MORE IOWA STATE LEGISLATORS, SPECIFICALLY, IOWA STATE SENATORS, TO DETERMINE WHERE WE CAN BE HELPFUL IN AREAS IN WHICH THEIR WORK PROTECTS CIVIL RIGHTS AND CIVIL LIBERTIES AND WE ARE SUCCEEDING; WE HAVE MAINTAINED EXISTING STRONG RELATIONSHIPS WITH LEGISLATORS OF ALL PARTIES, AND HAVE EXPANDED OUR ROLE AS TRUSTED VOICES.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>72772</ExpenseAmt>
        <GrantAmt>0</GrantAmt>
        <RevenueAmt>0</RevenueAmt>
        <Desc>PUBLIC EDUCATION PROGRAM SERVICES: PROVIDED EDUCATION AND ADVOCACY CONTENT REGARDING CIVIL LIBERTIES AND CIVIL RIGHTS VIA AFFILIATE WEBSITE AND SOCIAL MEDIA CHANNELS INCLUDING FACEBOOK, THREADS, AND INSTAGRAM. AMONG TOPICS INCLUDED WERE INFORMATION ON THE RIGHT TO PROTEST, VOTING RIGHTS, RIGHTS WHEN INTERACTING WITH POLICE, STUDENT RIGHTS, CENSORSHIP ONLINE BY POLITICAL OFFICIALS, RIGHTS WHEN PHOTOGRAPHING IN PUBLIC, SCHOOL RESOURCE OFFICERS, THE COMPLEXITIES OF IMMIGRATION STATUS, AND BANNED BOOKS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>287934</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>1</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd referenceDocumentId="RetDoc1043400001">1</TransactionWithControlEntInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>18</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>18</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MARK STRINGER</PersonNm>
        <PhoneNum>5152433988</PhoneNum>
        <USAddress>
          <AddressLine1Txt>505 5TH AVENUE STE 808</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50309</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>GILLER ANDY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MANNETTER HEIDI</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KNOCK JANET</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VONG REIFF LENG</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RADL JESSICA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVIDSON KATIE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DELAGARDELLE KYRSTIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAIN ERIN LEFT 41824</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LANTZ MARILYN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MUNSTERMAN STEFANIE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RACILA AM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RAYFORD IKE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBLES STACEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROOS MEGAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SALOWITZ NEIL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCHMIDT TODD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STRASSBERG MAURA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WALKER DAVID</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILSON JONATHAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EBOH COLLINS LEFT 3312024</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STRINGER MARK</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>36.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>14012</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>126108</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>29729</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MCROBERTS PETER</PersonNm>
        <TitleTxt>POLICY DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>19.20</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>20.80</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>55914</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>60574</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>17716</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CONROY SARAH</PersonNm>
        <TitleTxt>DEVELOPMENT DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>104834</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>6777</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AUSTEN RITA BETTIS</PersonNm>
        <TitleTxt>LEGAL DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>148299</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>9276</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STORY THOMAS</PersonNm>
        <TitleTxt>STAFF ATTORNEY</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>103754</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>22691</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>69926</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>543569</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>86189</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>20763</MembershipDuesAmt>
      <RelatedOrganizationsAmt>428042</RelatedOrganizationsAmt>
      <TotalContributionsAmt>448805</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>18524</TotalRevenueColumnAmt>
        <ExclusionAmt>18524</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>467329</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>18524</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>17682</TotalAmt>
        <ProgramServicesAmt>884</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16798</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>203089</TotalAmt>
        <ProgramServicesAmt>180500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22589</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>10959</TotalAmt>
        <ProgramServicesAmt>9867</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1092</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>24599</TotalAmt>
        <ProgramServicesAmt>24361</ProgramServicesAmt>
        <ManagementAndGeneralAmt>238</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>16238</TotalAmt>
        <ProgramServicesAmt>13523</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2715</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>9643</TotalAmt>
        <ManagementAndGeneralAmt>9643</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>5614</TotalAmt>
        <ProgramServicesAmt>5614</ProgramServicesAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>612</TotalAmt>
        <ProgramServicesAmt>503</ProgramServicesAmt>
        <ManagementAndGeneralAmt>109</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1984</TotalAmt>
        <ProgramServicesAmt>1872</ProgramServicesAmt>
        <ManagementAndGeneralAmt>112</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>18556</TotalAmt>
        <ProgramServicesAmt>18229</ProgramServicesAmt>
        <ManagementAndGeneralAmt>327</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>19722</TotalAmt>
        <ProgramServicesAmt>17076</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2646</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>2961</TotalAmt>
        <ProgramServicesAmt>2559</ProgramServicesAmt>
        <ManagementAndGeneralAmt>402</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1275</TotalAmt>
        <ProgramServicesAmt>1072</ProgramServicesAmt>
        <ManagementAndGeneralAmt>203</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>917</TotalAmt>
        <ProgramServicesAmt>771</ProgramServicesAmt>
        <ManagementAndGeneralAmt>146</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PASS THROUGH FUNDING</Desc>
        <TotalAmt>116227</TotalAmt>
        <ManagementAndGeneralAmt>116227</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STATE BOARD EXPENSES</Desc>
        <TotalAmt>10161</TotalAmt>
        <ProgramServicesAmt>8542</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1619</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EVENTS</Desc>
        <TotalAmt>2225</TotalAmt>
        <ProgramServicesAmt>1210</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15</ManagementAndGeneralAmt>
        <FundraisingAmt>1000</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS EXPENSE</Desc>
        <TotalAmt>1597</TotalAmt>
        <ProgramServicesAmt>1351</ProgramServicesAmt>
        <ManagementAndGeneralAmt>246</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>464061</TotalAmt>
        <ProgramServicesAmt>287934</ProgramServicesAmt>
        <ManagementAndGeneralAmt>175127</ManagementAndGeneralAmt>
        <FundraisingAmt>1000</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>15351</BOYAmt>
        <EOYAmt>11193</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>249779</BOYAmt>
        <EOYAmt>380234</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>67490</BOYAmt>
        <EOYAmt>169799</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>14806</BOYAmt>
        <EOYAmt>1111</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>5420</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>5420</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>79</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>562476</BOYAmt>
        <EOYAmt>384284</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>909981</BOYAmt>
        <EOYAmt>946621</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>70579</BOYAmt>
        <EOYAmt>4192</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>75339</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>70579</BOYAmt>
        <EOYAmt>79531</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>838600</BOYAmt>
        <EOYAmt>867090</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>802</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>839402</BOYAmt>
        <EOYAmt>867090</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>909981</BOYAmt>
        <EOYAmt>946621</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>3268</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>24420</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>472</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>472</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>4948</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4948</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>RELATED PARTY PAYABLE</Desc>
        <Amt>75339</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>75339</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>491749</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>24420</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>24420</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>467329</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>467329</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>464061</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>464061</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>464061</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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, 2025 OR 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>STRINGER MARK</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>14012</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>126108</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>800</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>7202</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>2172</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>19555</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>16984</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>152865</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>AUSTEN RITA BETTIS</PersonNm>
        <TitleTxt>LEGAL DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>148299</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>7855</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>1421</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>157575</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACLU OF IOWA IS A MEMBERSHIP ORGANIZATION OF APPROXIMATELY 7,600 MEMBERS RESIDING IN THE STATE OF IOWA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>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 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 FINANCE/HR DIRECTOR 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL AFFILIATE FUNDING FROM NATIONAL ACLU, SEPERATE FROM OTHER FUNDING, THAT THE ACLU IOWA PASSED ON TO ACLU FOUNDATION OF IOWA TO GUARANTEE FULFILLMENT OF ORIGINAL DONOR RESTRICTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGE FROM PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>125 BROAD ST 18TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10004</ZIPCd>
        </USAddress>
        <EIN>133871360</EIN>
        <PrimaryActivitiesTxt>PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DC</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(4)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>125 BROAD ST 18TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10004</ZIPCd>
        </USAddress>
        <EIN>136213516</EIN>
        <PrimaryActivitiesTxt>PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>505 5TH AVE SUITE 808</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50309</ZIPCd>
        </USAddress>
        <EIN>421002093</EIN>
        <PrimaryActivitiesTxt>PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION OF IOWA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>307673</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>282639</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>120369</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>116227</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>