2024-12-10T09:17:49-06:00 2024-03-31 010523282 Berry Dunn McNeil & Parker LLC 1000 Elm Street 4th Floor Manchester NH 03101 990 2023-04-01 237123046 American Civil Liberties Union Foundation of Vermont Inc AMER 8022236304 PO Box 277 Montpelier VT 05601 James Duff Lyall Executive Director 8022236304 2024-12-09 1 1 Melissa Magoon CPA P01712842 6036697337 2024-12-09 2023 2024-10-15 13:58:12Z James Duff Lyall PO Box 277 Montpelier VT 05601 2331213 0 X www.acluvt.org X 1969 VT The ACLU Foundation of Vermont is an organization that protects civil liberties. 16 16 15 25 0 0 845519 1341663 23867 20380 92482 142605 0 0 961868 1504648 2750 4145 0 0 1233850 1393368 0 0 231181 284495 271266 1521095 1668779 -559227 -164131 4135335 4594750 120080 208176 4015255 4386574 The ACLU Foundation of Vermont is an organization that protects civil liberties. It provides legal representation, communication, and advocacy with regards to rights guaranteed by the U.S. and Vermont Constitutions. 0 0 1103354 4145 20380 The ACLU Foundation of Vermont is an organization that protects civil liberties. It provides legal representation, communication, and advocacy with regards to rights guaranteed by the U.S. and Vermont Constitutions. 1103354 1 1 0 1 0 0 0 0 0 1 0 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 7 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ACLU Foundation of Vermont 8022236304 PO Box 277 Montpelier VT 05601 Nick Ward President 1.00 1.00 X X 0 0 0 Michelle Farkas Vice President 1.00 1.00 X X 0 0 0 Elisabeth Marx Secretary 1.00 1.00 X X 0 0 0 Anthony Iarrapino Treasurer 1.00 1.00 X X 0 0 0 Indra Acharya Equity Officer 1.00 1.00 X X 0 0 0 Claudia Becker Director 1.00 1.00 X 0 0 0 William Boyd Director 1.00 1.00 X 0 0 0 David Goodman Director 1.00 0.00 X 0 0 0 Kate Jerman Director 1.00 1.00 X 0 0 0 Kim Jordan Director 1.00 1.00 X 0 0 0 Julie Kalish Director 1.00 0.00 X 0 0 0 Melinda Moulton Director 1.00 0.00 X 0 0 0 Nadia Pabst Director 1.00 1.00 X 0 0 0 Adrianne Johnson Ross Director 1.00 1.00 X 0 0 0 Amelia Silver Director 1.00 1.00 X 0 0 0 Arnold Isidore Thomas Director 1.00 1.00 X 0 0 0 Megan Amundson Past Director 1.00 1.00 X 0 0 0 Jennifer Herrera Condry Past Director 1.00 1.00 X 0 0 0 James Duff Lyall Executive Director 36.00 4.00 X 162664 0 9349 Lia Ernst Legal Director 40.00 0.00 X 106361 0 19141 269025 0 28490 2 0 1 0 0 1341663 2855 1341663 Litigation Revenue 541900 20000 20000 Other Revenue 900099 380 380 20380 92454 92454 876716 826565 50151 50151 50151 1504648 20380 0 142605 4145 4145 172013 115398 33723 22892 931007 624581 182524 123902 43090 28907 8448 5735 164063 110065 32164 21834 83195 55813 16310 11072 28872 19370 5660 3842 20504 20504 12015 8060 2356 1599 15003 9783 2520 2700 19586 13192 3616 2778 98871 66329 19384 13158 31902 20621 5529 5752 6688 4487 1311 890 Development Expenses 14894 14894 Legal Department 11046 11046 Advocacy 8833 8833 Other Expenses 3052 2724 195 133 1668779 1103354 334244 231181 100744 100896 343758 578391 63880 42833 10265 9006 3071504 3389461 291184 314076 254000 160087 4135335 4594750 27252 41545 92828 166631 120080 208176 X 3724071 4072498 291184 314076 4015255 4386574 4135335 4594750 -164131 535450 0 X 0 1 X 1 0 X 875693 1356791 1383731 845519 1341663 5803397 875693 1356791 1383731 845519 1341663 5803397 376374 5427023 49417 41522 61337 78330 92454 323060 53227 1637 54864 6181321 47736 0.87800 0.92420 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous - 2019 Amount: $ 317. 2020 Amount: $ 473. Litigation - 2019 Amount: $ 52,910. 2020 Amount: $ 1,164. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15714 35851 51565 1617214 1668779 233439 58360 0 0 156674 203633 225853 233439 819599 1229399 20693 30319 31395 51565 133972 39169 50908 56463 58360 204900 307350 379 4576 6352 15714 27021 291184 35254 12362 314076 319947 -16671 12092 291184 320104 11515 11672 319947 251436 98970 30302 320104 251436 251436 0.00000 1.00000 0.00000 0 1 1 0 Trust for the Bill of Rights 314076 F 314076 Due to ACLU of Vermont, Inc. 166631 166631 Part V, Line 4: The ACLUF's Endowment consists of funds established for a variety of purposes. Endowment funds are established by donor-restricted gifts and bequests to provide a permanent endowment which is to provide a permanent source of income to the ACLUF. The ACLUF's endowment investments are bound by the terms of the Trust for the Bill of Rights agreement, in which the uniform prudent management of institutional funds act ("UPMIFA") is interpreted to require the preservation of the fair value of the original gift as of the gift date of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the ACLUF classifies permanently restricted net assets as (A) the original value of the gifts donated to the permanent endowment, (B) the original value of subsequent gifts, if any, to the permanent endowment, and (C) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The primary long-term financial objective for the ACLUF's endowments under the terms of the Trust for the Bill of Rights agreement is to preserve the real purchasing power of the endowment assets and income after accounting for endowment spending, inflation and costs of portfolio management. The endowments are managed to optimize the long run total rate of return on invested funds, assuming a prudent level of risk. The goal for this rate of return is one that funds the ACLUF's existing spending policy and allows sufficient reinvestment to grow the endowment principal at a rate that exceeds inflation. At times, the fair value of assets associated with these endowment funds may fall below the level that the donor requires the ACLUF to retain as funds of perpetual duration. These deficiencies result from unfavorable market fluctuation. In accordance with U.S. GAAP, deficiencies of this nature are reported in unrestricted net assets. At March 31, 2024, there were no such deficiencies reported. The Trust for the Bill of Rights has an agreement that states that the total amount to be distributed to each unit share shall be 6% of the average of the fair market value of each unit share of the three preceding calendar years. The ACLUF's board of directors then has the option to reinvest this or to take it for the operations of the organization. The ACLUF endowments at March 31, 2024 are all permanently restricted. X 0 0 0 0 0 0 0 0 0 James Duff Lyall Executive Director 162664 0 0 0 0 0 8617 0 732 0 172013 0 0 0 Form 990, Part VI, Section B, line 11b The 990 is reviewed by the Finance Committee, the Board, the Executive Director, the Associate Director, and the outside budget-finance consultant prior to being submitted to the IRS. Form 990, Part VI, Section B, line 12c Employees and board members are required to disclose any new conflicts of interest. Form 990, Part VI, Section B, line 15a The hiring and supervision of the executive director is done by and under the review of the board. Compensation is evidenced by a verbal 'OK and approval from the board. Form 990, Part VI, Section C, line 19 All forms are available upon request. American Civil Liberities Union of Vermont Inc PO Box 277 Montpelier VT 05601 030221930 Preservation and promotion of civil rights and liberties VT 501(c)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 American Civil Liberities Union of Vermont Inc P 184726 FMV