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← AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA

Form 990 for tax year 2022

Filed by AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA.

Totals

Total revenue
$1,523,047
Total expenses
$1,522,029
Contributions and grants received
$1,512,779
Grants paid
$0
Program service revenue
$0
Investment income
$8,694
Other revenue
$1,574
Total assets, end of year
$3,077,882
Total liabilities, end of year
$837,255
Net assets or fund balances, end of year
$2,240,627
Program services expenses (Part IX)
$1,075,218
Management and general expenses
$200,789
Fundraising expenses
$246,022
Program service expenses (Part III)
$1,075,218

Program services were 70.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $486,613

  • 1f · All other contributions, gifts and grants

    $1,026,166

  • 3 · Investment income

    total $11,714 · excluded $11,714

  • 7b · Less cost or other basis and sales expenses

    securities $3,020

  • 7c · Gain or loss

    securities -$3,020

  • 7d · Net gain or loss

    total -$3,020 · excluded -$3,020

  • 11a · Other revenue: MISC. INCOME

    total $1,574 · excluded $1,574

  • 11e · Other revenue, total

    $1,574

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $132,064 · program services $13,206 · management and general $92,445 · fundraising $26,413

  • 7 · Other salaries and wages

    total $829,422 · program services $618,081 · management and general $63,273 · fundraising $148,068

  • 8 · Pension plan contributions

    total $36,312 · program services $25,340 · management and general $3,228 · fundraising $7,744

  • 9 · Other employee benefits

    total $74,024 · program services $61,831 · management and general $4,128 · fundraising $8,065

  • 10 · Payroll taxes

    total $70,656 · program services $46,964 · management and general $11,006 · fundraising $12,686

  • 11b · Fees: legal

    total $18,804 · program services $18,804

  • 11c · Fees: accounting

    total $6,406 · management and general $6,406

  • 11g · Fees: other

    total $182,807 · program services $170,430 · management and general $3,813 · fundraising $8,564

  • 13 · Office expenses

    total $42,293 · program services $23,661 · management and general $2,208 · fundraising $16,424

  • 14 · Information technology

    total $8,450 · program services $6,003 · management and general $1,027 · fundraising $1,420

  • 16 · Occupancy

    total $67,670 · program services $45,298 · management and general $10,354 · fundraising $12,018

  • 17 · Travel

    total $8,035 · program services $7,113 · fundraising $922

  • 19 · Conferences, conventions and meetings

    total $8,596 · program services $8,040 · management and general $257 · fundraising $299

  • 22 · Depreciation, depletion and amortization

    total $7,769 · program services $5,200 · management and general $1,189 · fundraising $1,380

  • 23 · Insurance

    total $5,263 · program services $3,523 · management and general $805 · fundraising $935

  • 24a · Other expenses: MISC. EXPENSES

    total $21,619 · program services $20,136 · management and general $534 · fundraising $949

  • 24b · Other expenses: RECRUITMENT

    total $1,078 · program services $1,078

  • 24c · Other expenses: STATE TRUSTEE EXPENSES

    total $761 · program services $510 · management and general $116 · fundraising $135

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $50,444 · end of year $9,249

  • 2 · Savings and temporary cash investments

    beginning of year $896,873 · end of year $1,244,281

  • 4 · Accounts receivable

    beginning of year $205,079 · end of year $117,873

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,338 · end of year $15,632

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

    $67,867

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

    $52,145

  • 10c · Land, buildings and equipment, net

    beginning of year $21,753 · end of year $15,722

  • 11 · Investments: publicly traded securities

    beginning of year $16,215 · end of year $14,823

  • 12 · Investments: other securities

    beginning of year $626,953 · end of year $595,060

  • 15 · Other assets

    beginning of year $766,662 · end of year $1,065,242

  • 17 · Accounts payable and accrued expenses

    beginning of year $167,172 · end of year $186,617

  • 19 · Deferred revenue

    beginning of year $147,063 · end of year $247,030

  • 25 · Other liabilities

    beginning of year $0 · end of year $403,608

  • 27 · Net assets without donor restrictions

    beginning of year $1,402,930 · end of year $1,378,230

  • 28 · Net assets with donor restrictions

    beginning of year $881,152 · end of year $862,397

Mission and programs · 2022

Mission

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

Activities or mission (Part I)

TO PROTECT THE BASIC FREEDOMS AND LIBERTIES OF EVERYONE IN IOWA.

  • LEGAL PROGRAM SERVICES: (1) WON YEARS-LONG STATE CIVIL RIGHTS AND CONSTITUTIONAL CHALLENGE TO STATE LAW AND REGULATION AUTHORIZING DISCRIMINATION AGAINST TRANSGENDER IOWANS IN MEDICAID, RESULTING IN DISTRICT COURT ORDER REQUIRING STATE TO STRIKE DISCRIMINATORY REGULATION AND NO LONGER ENFORCE IT TO DENY COVERAGE OF MEDICALLY NECESSARY GENDER AFFIRMING CARE, INCLUDING PREVAILING ON APPEAL THROUGH THE IOWA SUPREME COURT'S DISMISSAL OF THE STATE'S APPEAL. (2) HISTORIC WIN ON APPEAL UPHOLDING JURY VERDICT IN FIRST TRANSGENDER EMPLOYMENT DISCRIMINATION CASE BROUGHT UNDER STATE CIVIL RIGHTS STATUTE ON BEHALF OF FORMER STATE EMPLOYEE WHO WAS DISCRIMINATED AGAINST ON THE BASIS OF GENDER IDENTITY. (3) WON DECLARATORY RELIEF IN DISABILITY RIGHTS LAWSUIT, CONSTRUING STATE LAW SO AS TO ALLOW SCHOOLS TO PROVIDE REASONABLE ACCOMMODATIONS TO CHILDREN WITH HEALTH CONDITIONS AND DISABILITIES REQUIRING MASKS IN ORDER TO ATTEND SCHOOL SAFELY, AND CONTINUED LITIGATION IN ONGOING STATE'S APPEAL OF THE DISTRICT COURT WIN. (4) BLOCKED THE STATE OFFICIALS' ATTEMPT TO REVIVE AND ENFORCE A FOUR YEARS-OLD 6 WEEK ABORTION BAN AT THE DISTRICT COURT LEVEL. THE BAN WOULD PROHIBIT 98 PERCENT OF ABORTIONS PERFORMED IN IOWA. WE ALSO CONTINUED LITIGATION IN STATE'S APPEAL OF THE DISTRICT COURT WIN. (5) CONTINUED TO LITIGATE STATE LEGAL CHALLENGE 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, WINNING STATE'S MOTION TO DISMISS, AND CONTINUED LITIGATION IN STATE'S INTERLOCUTORY APPEAL OF THE DISTRICT COURT'S DENIAL OF ITS MOTION TO DISMISS. (6) PARTIAL WIN IN INTERLOCUTORY APPEAL IN OUR LEGAL CHALLENGE TO SEEKING RELEASE OF POLICE BODYCAM AND DASHCAM VIDEO FOLLOWING SHOOTING OF UNARMED CIVILIAN UNDER STATE OPEN RECORDS LAW, AND SUCCESSFUL SETTLEMENT REQUIRING RELEASE OF REMAINING DISPUTED RECORDS. (7) CONTINUED LITIGATING NUMEROUS IOWA "AG GAG" LAWS THAT CRIMINALIZE PROTECTED SPEECH BY UNDERCOVER JOURNALISTS AND INVESTIGATORS TO GAIN ACCESS OR EMPLOYMENT AT AGRICULTURAL FACILITIES, INCLUDING ONGOING STATE'S APPEAL OF THE DISTRICT COURT WIN. (8) CONCLUDED CHALLENGE WHICH HAD SOUGHT TO BLOCK IOWA LAW IMPOSING MINIMUM TWENTY-FOUR HOUR WAITING PERIOD. LITIGATION SUCCESSFULLY BLOCKED ENFORCEMENT OF THE WAITING PERIOD FOR OVER TWO YEARS PRIOR TO REVERSAL OF STATE CONSTITUTIONAL PRECEDENT BY STATE SUPREME COURT. (9) FILED AMICUS BRIEF ON BEHALF OF IOWA PRISONERS IN THEIR FREE SPEECH CASE IN IOWA SUPREME COURT, WHICH WAS FOLLOWED BY STATE DROPPING THEIR APPEAL OF THE PRISONERS' PROCEDURAL WIN AT THE DISTRICT COURT. (10) FILED AMICUS BRIEF ON BEHALF OF IOWA SCHOOL DISTRICT IN FEDERAL CASE FILED BY AN ANTI-TRANSGENDER RIGHTS GROUP CHALLENGING THE SCHOOL'S POLICY OF COMPLYING WITH STATE AND FEDERAL CIVIL RIGHTS PROTECTIONS FOR TRANSGENDER STUDENTS. (11) FILED AMICUS BRIEF IN THE EIGHTH CIRCUIT, ALONG WITH OTHER CIVIL RIGHTS GROUPS, SEEKING TO ENSURE THAT ALL STUDENTS WITH DISABILITIES ARE PROVIDED WITH A FREE APPROPRIATE PUBLIC EDUCATION IN IOWA UNDER THE FEDERAL INDIVIDUALS WITH DISABILITIES EDUCATION ACT. THE SUIT ALLEGES THE SCHOOL DENIED THE STUDENT WITH DISABILITIES FROM CONTINUING THEIR ACADEMIC AND SPECIAL EDUCATION; INSTEAD, IT ONLY ASSISTED WITH LIMITED VOCATIONAL EDUCATION AND ASSISTANCE, AND SHORTENING HIS SCHOOL DAY, DESPITE IOWA LAW ENTITLING HIM TO ADDITIONAL SERVICES UNTIL AGE 21. (12) SUCCESSFUL ADVOCACY TO PREVENT IOWA SCHOOL DISTRICT FROM CAVING TO OUT OF STATE BOOK-BAN GROUP SEEKING TO FORCE IT TO DROP AN ELECTIVE READING COURTESY ALLOWING STUDENTS TO SELF-SELECT AGE NOVELS FOCUSING ON A SOCIAL JUSTICE THEME OF THE STUDENTS' CHOOSING. (13) FILED A POST-CONVICTION-RELIEF CASE ON BEHALF OF AN IOWA PRISONER CHALLENGING 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--EXTENDING THEIR TERM OF INCARCERATION AND CAUSING A LOSS OF ACCESS TO CERTAIN REHABILITATIVE PROGRAMMING. (14) DEVELOPED KNOW YOUR RIGHTS MATERIALS FOR PEOPLE WHO ARE IMPROPERLY BLOCKED OR CENSORED BY PUBLIC OFFICIALS ON SOCIAL MEDIA. (15) SUCCESSFUL FREE SPEECH LEGAL ADVOCACY TO REMOVE FOUR ADDITIONAL IOWA LOCAL ORDINANCES CRIMINALIZING BEGGING BY PEOPLE EXPERIENCING HOMELESSNESS, BUILDING ON SUCCESSFUL PAST EFFORTS TO REPEAL THREE SUCH ORDINANCES. (16) SUCCESSFUL FREE SPEECH AND EQUAL PROTECTION LEGAL ADVOCACY TO REMOVE AN IOWA LOCAL ORDINANCE CRIMINALIZING THE FEMALE IMPERSONATION WHICH OFFICIALS HAD SOUGHT TO USE TO PREVENT A DRAG PERFORMANCE. (17) PRESENTED NUMEROUS CONTINUING LEGAL EDUCATION PROGRAMS TO ATTORNEYS, JUDGES, AND ADMINISTRATIVE LAW JUDGES REGARDING TRANSGENDER RIGHTS, REPRODUCTIVE RIGHTS, FREE SPEECH IN DEFAMATION, LIBEL, AND UNEMPLOYMENT INSURANCE CASES AND REVIEW OF PRECEDING U.S. SUPREME COURT TERM. (18) RESOLVED NUMEROUS VIOLATIONS TO CIVIL RIGHTS AND LIBERTIES WITHOUT NEED FOR LITIGATION THROUGH DEMAND LETTERS AND OTHER ADVOCACY.

    Expenses $424,350

  • LEGISLATIVE AND 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.

    Expenses $255,536

  • PUBLIC EDUCATION PROGRAM SERVICES: (1) HELD OR ATTENDED 78 IN-PERSON OR VIRTUAL SESSIONS STATEWIDE, WITH MORE THAN 1,000 ATTENDEES BEING TRAINED IN ADVOCACY METHODS AND ABOUT THE ACLU OF IOWA. (2) CREATED THE REPRODUCTIVE RIGHTS ACTION TEAM, TO EDUCATE IOWANS ABOUT THE STATUS OF REPRODUCTIVE FREEDOM IN LIGHT OF CHANGES IN STATE AND FEDERAL LAW. (3) DEVELOPED AND EXECUTED CUTTING-EDGE ELECTRONIC/TEXT COMMUNICATIONS SYSTEM FOR IMMEDIATE AND INTERACTIVE CONTACT WITH PEOPLE. (4) DEVELOPED AND EXECUTED OUR PLAN TO CREATE THE PREMIER CIVIL LIBERTIES FIELD ORGANIZATION IN THE STATE; INCREASED OUR VOLUNTEER BASE TO 2150% WHAT IT WAS WHEN WE BEGAN AS A RESULT, HITTING ALMOST 50% OF OUR TARGET MONTHS AHEAD OF SCHEDULE. (5) LED MULTI-DISTRICT PROGRAMMING TO REFORM POLICE PRESENCE IN ELEMENTARY SCHOOLS; CREATED THE POLICE-FREE SCHOOLS TOOLKIT FOR THE PUBLIC TO USE STATEWIDE IN THEIR OWN ADVOCACY AS A RESULT. (6) RECRUITED ACLU VOLUNTEER LEADERSHIP IN EVERY IOWA HOUSE AND IOWA SENATE LEGISLATIVE DISTRICT, FOR THE FIRST TIME IN THE AFFILIATE'S HISTORY. (7) EXPANDED OUR REGULAR SEMINARS AND WEBINARS TO INCLUDE CREATING LOCAL LEADER TEAMS. (8) PRESENTED INFORMATION TO COMMUNITY MEMBERS AND ORGANIZATIONS ACROSS THE STATE ON A VARIETY OF CIVIL LIBERTIES ISSUES, INCLUDING, BUT NOT LIMITED TO VOTING RIGHTS KNOW YOUR RIGHTS (KYR) PRESENTATIONS, IMMIGRANTS' RIGHTS KYR PRESENTATIONS, STUDENTS RIGHTS AND RACIAL JUSTICE PRESENTATIONS. (9) PRESENTED VIRTUALLY AND IN PERSON AT RURAL KNOW YOUR RIGHTS SEMINARS. (10) RESPONDED TO MEDIA INQUIRIES, HELD PRESS CONFERENCES AND CRAFTED MEDIA STATEMENTS ON OUR EFFORTS AND ON MATTERS REGARDING CIVIL LIBERTIES AND CIVIL RIGHTS. (11) 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).

    Expenses $395,332

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Munsterman Stefanie

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Peterson Caitlin

    FINANCIAL SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Balde Umaru

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Calzada Ramon

    TRUSTEE (LEFT JANUARY 2023)

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Chiaramonte Nia

    TRUSTEE (LEFT JULY 2022)

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Eboh Collins

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Garst Jennifer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Giller Andy

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Knock Janet

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Lain Erin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Lantz Marilyn

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Mannetter Heidi

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Marcu Ruxandra

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rayford Ike

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Reyes Sonia

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rivera Kevin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Salowitz Debra

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Schmidt Todd

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Vong Reiff Leng

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Walker David

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Wiggins Wallas

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Wilson Jonathan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Stringer Mark

    EXECUTIVE DIRECTOR

    Total calculated
    $147,184
    From this org
    $110,518
    From related orgs
    $15,071
    Other
    $21,595
    Hours/week
    35.2 + 4.8 related
  • Austen Rita Bettis

    LEGAL DIRECTOR

    Total calculated
    $134,282
    From this org
    $126,356
    From related orgs
    $0
    Other
    $7,926
    Hours/week
    40
  • McRoberts Peter

    POLICY DIRECTOR

    Total calculated
    $117,164
    From this org
    $79,534
    From related orgs
    $22,432
    Other
    $15,198
    Hours/week
    31.2 + 8.8 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
6 February 2024
IRS schema version
2022v5.0
Source object
202400389349301835

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