2024-02-07T14:56:08-06:00 2023-03-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2022-04-01 421002093 AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF IOWA AMER 5152433988 505 5TH AVE 808 DES MOINES IA 50309 MARK STRINGER EXECUTIVE DIRECTOR 5152433988 2024-02-06 1 MARK STRINGER 999009999 0 DAVID LITTLE P01480921 3193632697 2024-02-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK STRINGER 505 5TH AVE 808 DES MOINES IA 50309 1526067 0 X WWW.ACLU-IA.ORG X 1969 IA TO PROTECT THE BASIC FREEDOMS AND LIBERTIES OF EVERYONE IN IOWA. 20 20 16 4335 0 0 1383865 1512779 0 0 18880 8694 601 1574 1403346 1523047 0 0 0 0 1145885 1142478 0 0 246022 309667 379551 1455552 1522029 -52206 1018 2598317 3077882 314235 837255 2284082 2240627 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 424350 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. 255536 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. 395332 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). 1075218 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 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 AVE 808 DES MOINES IA 50309 MUNSTERMAN STEFANIE PRESIDENT 1.00 1.00 X X 0 0 0 PETERSON CAITLIN FINANCIAL SECRETARY 1.00 1.00 X X 0 0 0 BALDE UMARU TRUSTEE 1.00 1.00 X 0 0 0 CALZADA RAMON TRUSTEE (LEFT JANUARY 2023) 1.00 1.00 X 0 0 0 CHIARAMONTE NIA TRUSTEE (LEFT JULY 2022) 1.00 1.00 X 0 0 0 EBOH COLLINS TRUSTEE 1.00 1.00 X 0 0 0 GARST JENNIFER TRUSTEE 1.00 1.00 X 0 0 0 GILLER ANDY TRUSTEE 1.00 1.00 X 0 0 0 KNOCK JANET TRUSTEE 1.00 1.00 X 0 0 0 LAIN ERIN TRUSTEE 1.00 1.00 X 0 0 0 LANTZ MARILYN TRUSTEE 1.00 1.00 X 0 0 0 MANNETTER HEIDI TRUSTEE 1.00 1.00 X 0 0 0 MARCU RUXANDRA TRUSTEE 1.00 1.00 X 0 0 0 RAYFORD IKE TRUSTEE 1.00 1.00 X 0 0 0 REYES SONIA TRUSTEE 1.00 1.00 X 0 0 0 RIVERA KEVIN TRUSTEE 1.00 1.00 X 0 0 0 SALOWITZ DEBRA TRUSTEE 1.00 1.00 X 0 0 0 SCHMIDT TODD TRUSTEE 1.00 1.00 X 0 0 0 VONG REIFF LENG TRUSTEE 1.00 1.00 X 0 0 0 WALKER DAVID TRUSTEE 1.00 1.00 X 0 0 0 WIGGINS WALLAS TRUSTEE 1.00 1.00 X 0 0 0 WILSON JONATHAN TRUSTEE 1.00 1.00 X 0 0 0 STRINGER MARK EXECUTIVE DIRECTOR 35.20 4.80 X 110518 15071 21595 AUSTEN RITA BETTIS LEGAL DIRECTOR 40.00 0.00 X 126356 0 7926 MCROBERTS PETER POLICY DIRECTOR 31.20 8.80 X 79534 22432 15198 316408 37503 44719 2 0 0 0 0 486613 1026166 1512779 11714 11714 3020 -3020 -3020 -3020 MISC. INCOME 900001 1574 1574 1574 1523047 0 0 10268 X 132064 13206 92445 26413 829422 618081 63273 148068 36312 25340 3228 7744 74024 61831 4128 8065 70656 46964 11006 12686 18804 18804 6406 6406 182807 170430 3813 8564 42293 23661 2208 16424 8450 6003 1027 1420 67670 45298 10354 12018 8035 7113 922 8596 8040 257 299 7769 5200 1189 1380 5263 3523 805 935 MISC. EXPENSES 21619 20136 534 949 RECRUITMENT 1078 1078 STATE TRUSTEE EXPENSES 761 510 116 135 1522029 1075218 200789 246022 50444 9249 896873 1244281 205079 117873 14338 15632 67867 52145 21753 15722 16215 14823 626953 595060 766662 1065242 2598317 3077882 167172 186617 147063 247030 0 403608 314235 837255 X 1402930 1378230 881152 862397 2284082 2240627 2598317 3077882 X 1018 60534 -105007 X X 0 1 X 1 0 X 1081245 871967 1466036 1383865 1512779 6315892 1081245 871967 1466036 1383865 1512779 6315892 2629927 3685965 18416 12110 6628 4322 11714 53190 11169 821 601 1576 14167 6383249 53142 0.57740 0.52160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3943 66534 70477 1009031 1079508 182951 45738 0 0 135029 132434 176270 182951 626684 940026 23836 69648 78728 70477 242689 33757 33109 44068 45738 156672 235008 23836 22292 26845 3943 76916 PART I-B, LINE 4A: 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 65853 50131 15722 15722 COMMON INVESTMENT TRUST 595060 F 595060 BENEFICIAL INTEREST IN PERPETUAL TRUST 661655 RIGHT OF USE ASSET, NET - FINANCING 397241 RIGHT OF USE ASSET, NET - OPERATING 6346 1065242 LEASE LIABILITY - OPERATING 397241 LEASE LIABILITY - FINANCING 6367 403608 X 1478574 60534 -105007 -44473 1523047 0 1523047 1522029 0 1522029 0 1522029 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, 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST -105,007. FORM 990, PART VI, SECTION A, LINE 1A THE DUTIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE ALL THE DUTIES OF THE BOARD OF TRUSTEES 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 TRUSTEES. 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 SURVEY SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL EVALUATION PROCESS. CONTEMPORANEOUS NOTES AND MINUTES OF THESE PROCEEDINGS HAVE BEEN KEPT AND MAINTAINED IN OUR FILES. THIS PROCESS WAS LAST COMPLETED IN 2023. 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 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST WITHIN FIVE BUSINESS DAYS. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 99,953. MANAGEMENT AND GENERAL EXPENSES 3,813. FUNDRAISING EXPENSES 8,564. TOTAL EXPENSES 112,330. "H" ELECTION GRANT EXPENSE: PROGRAM SERVICE EXPENSES 70,477. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,477. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST -105,007. PART XLL LINE 2C NO CHANGES FROM THE PRIOR YEAR. 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 1 1 0 0 0 1 0 0 0 0 0 0 1 1 0 1 0 0 AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC C 486613 COST AMERICAN CIVIL LIBERTIES UNION OF IOWA P 70477 COST AMERICAN CIVIL LIBERTIES UNION OF IOWA O 130685 COST