Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $212,769

• 2a · Program service revenue: Program Service Revenu

  total $404 · related or exempt $404

• 3 · Investment income

  total $8,535 · excluded $8,535

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $500 · program services $500

• 11a · Fees: management

  total $45,937 · program services $21,747 · management and general $24,190

• 11c · Fees: accounting

  total $24,898 · program services $11,787 · management and general $13,111

• 11f · Fees: investment management

  total $150 · management and general $150

• 11g · Fees: other

  total $516 · program services $244 · management and general $272

• 13 · Office expenses

  total $31,577 · program services $30,976 · management and general $601

• 14 · Information technology

  total $721 · program services $341 · management and general $380

• 16 · Occupancy

  total $9,462 · program services $4,479 · management and general $4,983

• 19 · Conferences, conventions and meetings

  total $3,680 · program services $3,504 · management and general $176

• 22 · Depreciation, depletion and amortization

  total $33 · management and general $33

• 23 · Insurance

  total $219 · program services $104 · management and general $115

• 24a · Other expenses: Campaign Expenses

  total $31,040 · program services $31,040 · management and general $0

• 24b · Other expenses: Other Expenses

  total $1,154 · program services $781 · management and general $373

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $120,106 · end of year $99,574

• 4 · Accounts receivable

  beginning of year $25,216 · end of year $14,583

• 9 · Prepaid expenses and deferred charges

  beginning of year $12,793 · end of year $9,707

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

  $5,145

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

  $5,145

• 10c · Land, buildings and equipment, net

  beginning of year $1,029 · end of year $0

• 11 · Investments: publicly traded securities

  beginning of year $142,338 · end of year $326,547

• 14 · Intangible assets

  beginning of year $366,331 · end of year $241,442

• 15 · Other assets

  beginning of year $244,708 · end of year $198,550

• 17 · Accounts payable and accrued expenses

  beginning of year $13,954 · end of year $10,678

• 25 · Other liabilities

  beginning of year $366,331 · end of year $247,656

• 27 · Net assets without donor restrictions

  beginning of year $532,236 · end of year $632,069

The filer's explanations (Part III)

Part I, Line 3

American Civil Liberties Union Foundation of Vermont, Inc., a related organization, uses the approval by the board or Finance Committee to establish compensation for the top management official of the filing organization.