Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $4,176

• 1d · Related organizations

  $237,153

• 3 · Investment income

  total $14,591 · excluded $14,591

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $84,226 · program services $64,070 · management and general $20,156

• 7 · Other salaries and wages

  total $66,889 · program services $47,670 · management and general $19,219

• 8 · Pension plan contributions

  total $3,479 · program services $2,516 · management and general $963

• 9 · Other employee benefits

  total $6,538 · program services $6,322 · management and general $216

• 10 · Payroll taxes

  total $9,877 · program services $7,305 · management and general $2,572

• 11c · Fees: accounting

  total $8,120 · management and general $8,120

• 11d · Fees: lobbying

  total $4,200 · program services $4,200

• 11g · Fees: other

  total $10,640 · program services $10,125 · management and general $515

• 13 · Office expenses

  total $4,150 · program services $3,689 · management and general $461

• 14 · Information technology

  total $4,817 · program services $4,561 · management and general $256

• 16 · Occupancy

  total $8,799 · program services $6,580 · management and general $2,219

• 19 · Conferences, conventions and meetings

  total $403 · program services $304 · management and general $99

• 22 · Depreciation, depletion and amortization

  total $1,342 · program services $1,004 · management and general $338

• 23 · Insurance

  total $792 · program services $592 · management and general $200

• 24a · Other expenses: MISC. EXPENSES

  total $3,182 · program services $2,905 · management and general $277

• 24b · Other expenses: EVENTS

  total $1,285 · program services $271 · management and general $14 · fundraising $1,000

• 24c · Other expenses: STATE BOARD EXPENSES

  total $1,015 · program services $759 · management and general $256

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $44,011 · end of year $15,351

• 2 · Savings and temporary cash investments

  beginning of year $246,450 · end of year $249,779

• 4 · Accounts receivable

  beginning of year $214,528 · end of year $67,490

• 9 · Prepaid expenses and deferred charges

  beginning of year $738 · end of year $14,806

• 10a · Land, buildings and equipment: cost or other basis

  $5,420

• 10b · Land, buildings and equipment: accumulated depreciation

  $5,341

• 10c · Land, buildings and equipment, net

  beginning of year $331 · end of year $79

• 11 · Investments: publicly traded securities

  beginning of year $281,364 · end of year $562,476

• 17 · Accounts payable and accrued expenses

  beginning of year $62,686 · end of year $70,579

• 27 · Net assets without donor restrictions

  beginning of year $722,934 · end of year $838,600

• 28 · Net assets with donor restrictions

  beginning of year $1,802 · end of year $802

The filer's explanations (Part III)

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.