2025-07-23T10:12:24-05:00 2024-09-30 521197902 MULLEN SONDBERG WIMBISH & STONE PA 888 BESTGATE ROAD SUITE 310 ANNAPOLIS MD 21401 990 2023-10-01 530184647 AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE AMER 2024663234 1310 L STREET NW 200 WASHINGTON DC 20005 RACHEL LASER PRESIDENT AND CEO 2024663234 2025-07-22 1 0 ERIC P SIEGFRIED CPA P01278242 4102244920 2025-07-22 2023 2025-03-06 01:10:19Z RACHEL LASER 1310 L STREET NW 200 WASHINGTON DC 20005 15841954 0 X WWW.AU.ORG X 1948 DC TO DEFEND, MAINTAIN, AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF RELIGION AND GOVERNMENT. 12 12 48 0 0 0 16915008 12439051 46778 56433 456258 953894 513649 210777 17931693 13660155 25200 21335 0 0 6063346 6551596 346974 376808 2776873 5279790 6451479 11715310 13401218 6216383 258937 27078448 29504583 4504977 3360353 22573471 26144230 X AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE IS A NONPARTISAN EDUCATIONAL AND ADVOCACY ORGANIZATION DEDICATED TO ADVANCING THE SEPARATION OF RELIGION AND GOVERNMENT AS THE ONLY WAY TO ENSURE FREEDOM OF RELIGION, INCLUDING THE RIGHT TO BELIEVE OR NOT BELIEVE, FOR ALL. 0 0 4940150 1672 EDUCATIONAL AND PUBLICATION DIVISION: PROVIDE BOTH PRINT AND ELECTRONIC EDUCATIONAL MATERIAL FOR DISTRIBUTION TO THE GENERAL PUBLIC REGARDING THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF CHURCH AND STATE. 2077972 21335 115171 FIELD SERVICES DIVISION: MAINTAIN CLOSE CONTACT WITH VARIOUS GOVERNMENT LEADERS AND FAITH LEADERS NATIONWIDE. ALERT MEMBERS TO PROPOSED LEGISLATION ON CHURCH-STATE SEPARATION ISSUES. 1581806 54761 LEGAL DIVISION: LEGAL EXPENSES INCURRED IN THE DEFENSE OF THE SEPARATION OF CHURCH AND STATE. 775490 LEGAL ACADEMY: BRING TOGETHER LAW STUDENTS WORKING AS SUMMER LEGAL INTERNS AT THE ORGANIZATION AND OTHER LEADING NONPROFIT LITIGATION GROUPS. THE LEGAL ACADEMY WILL FOCUS ON USING HIGH-IMPACT LITIGATION TO PROTECT THE RIGHTS OF MARGINALIZED PEOPLE. THE PROGRAM REPRESENTS THE ORGANIZATION'S COLLECTIVE COMMITMENT TO CULTIVATE A NEW GENERATION OF LEADERS WHO CAN SHAPE THE LAW INTO THE FUTURE. THE LEGAL ACADEMY WILL TEACH HARD LITIGATING SKILLS, PHILOSOPHY AND STRATEGY, AND THROUGH ITS CONTINUING EDUCATION AND ALUMNI NETWORKS, IT WILL ALSO FORGE A MULTI-GENERATIONAL COMMUNITY TO BOLSTER UPCOMING LEADERS. 45753 TRUSTEE AND NATIONAL ADVISORY COUNCIL MEETINGS TO FURTHER THE ORGANIZATION'S MISSION. 821243 9421171 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 62 0 1 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE 2024663234 1310 L STREET NW SUITE 200 WASHINGTON DC 20005 AMY NORR ESQ CHAIR 1.00 X X 0 0 0 REV DR BRIAN KAYLOR VICE CHAIR 1.00 X X 0 0 0 DWAYNE LESLIE ESQ TREASURER 1.00 X X 0 0 0 CHUCK TAYLOR ESQ SECRETARY 1.00 X X 0 0 0 DAPHNE LAZAR PRICE DIRECTOR 1.00 X 0 0 0 MARA KEISLING DIRECTOR 1.00 X 0 0 0 SAM K WEISMAN DIRECTOR 1.00 X 0 0 0 REV TRACI BLACKMON DIRECTOR 1.00 X 0 0 0 REV DERRICK HARKINS DIRECTOR 1.00 X 0 0 0 SARA IMERSHEIN MD DIRECTOR 1.00 X 0 0 0 KATHERINE STEWART DIRECTOR 1.00 X 0 0 0 EDDIE TABASH ESQ DIRECTOR 1.00 X 0 0 0 RACHEL LASER PRESIDENT AND CEO 40.00 X 278783 0 16210 CYNTHIA HESS CHIEF OPERATING OFFICER 40.00 X 183954 0 32117 SHEILA ROWE SENIOR DIRECTOR OF FINANCE 40.00 X 75272 0 13947 RICHARD KATSKEE FORMER VP & LEGAL DIRECTOR 40.00 X 208616 0 17508 ANDREW SEIDEL VP STRATEGIC COMMUNICATIONS 40.00 X 165564 0 19806 MARGARET GARRETT VP FOR PUBLIC POLICY 40.00 X 205555 0 19486 ALEXANDER LUCHENITSER ASSOCIATE VP & ASSOCIATE LEGAL DIR. 40.00 X 174819 0 42694 DENA SHER ASSOCIATE VP OF PUBLIC POLICY 40.00 X 172774 0 42827 KATHLEEN DUIS SENIOR DIRECTOR OF DEVELOPMENT 40.00 X 167068 0 8730 KENNETH UPTON SENIOR LITIGATION COUNSEL 40.00 X 173322 0 23287 1805727 0 236612 19 0 1 0 RWT PRODUCTION LLC 8932 ORANGE HUNT LANE ANNANDALE VA 22203 DIRECT MAIL SERVICES 1603847 EIDOLON COMMUNICATIONS INC 15 MAIDEN LANE SUITE 1401 NEW YORK NY 10038 FUNDRAISING CONSULTING 335110 CLYDE GROUP LLC 1152 15TH STREET NW SUITE 750 WASHINGTON DC 20005 STRATEGIC CONSULTING 275000 KEY ACQUISTION PARTNERS LLC 199 MONTGOMERY AVE SUITE 100 ROCKVILLE MD 20850 DIRECT MAIL SERVICES 249190 4 12439051 195205 12439051 LEGAL SETTLEMENT 541100 54761 54761 LITERATURE SALES 459900 1672 1672 56433 656099 656099 2479594 2181799 297795 297795 297795 MINIMUM PENSION LIABILITY ADJUSTM 900099 1334633 1334633 CONFERENCE INCOME 900099 115171 115171 OTHER REVENUE 900099 18740 18740 -1257767 -1257767 210777 13660155 171604 0 1049500 21335 21335 785653 484482 242172 58999 4468414 3464744 309818 693852 292312 224311 29964 38037 610922 470922 59072 80928 394295 297404 47987 48904 35449 26966 3202 5281 376808 376808 120792 120792 814005 293688 150557 369760 998268 991672 2490 4106 994834 735669 62289 196876 214188 125798 8521 79869 509036 387218 45984 75834 226298 206716 12108 7474 229777 164974 53971 10832 1169 889 106 174 181575 148281 12568 20726 38256 30926 2767 4563 DIRECT MAIL 1637453 901002 38021 698430 NATIONAL ADVOCACY SUMMI 363379 363379 0 0 TRUSTEE EXPENSES 45753 45753 0 0 OTHER 41247 35042 785 5420 13401218 9421171 1203174 2776873 1032599 1207366 230073 516602 1243976 1698458 116428 87911 8061 4880 86645 170869 1318361 974732 464519 343629 21893518 23781253 167709 173206 1834920 1520409 27078448 29504583 708416 1085929 3796561 2274424 4504977 3360353 X 19583064 23969764 2990407 2174466 22573471 26144230 27078448 29504583 258937 3311822 0 X X 0 1 X 1 0 X 7330873 14822631 11187289 16979355 12554222 62874370 7330873 14822631 11187289 16979355 12554222 62874370 62874370 391923 309612 320940 643710 656099 2322284 74241 9703 20714 12818 18740 136216 65332870 520218 0.96240 0.96050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40141 493243 533384 12867834 13401218 820061 205015 0 0 587259 667014 735766 820061 2810100 4215150 536878 544553 586709 533384 2201524 146815 166754 183942 205015 702526 1053789 27146 27213 33725 40141 128225 5370 5370 897076 643312 253764 415915 331420 84495 343629 DEPOSITS 162878 OPERATING LEASE RIGHT OF USE ASSET 1321851 FINANCE LEASE RIGHT OF USE ASSETS, NET ACCUMULATED AMORTIZATION 35680 1520409 CHARITABLE ANNUITY PAYABLE 269284 REMAINDER TRUST PAYABLE 86461 FINANCE LEASE OBLIGATIONS 37921 OPERATING LEASE LIABILITY 1880758 2274424 X 17655161 3311822 803976 4115798 13539363 120792 120792 13660155 14084402 803976 803976 13280426 120792 120792 13401218 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRS SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER WASHINGTON D.C. STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. X X X X X 1 EIDOLON COMMUNICATIONS 15 MAIDEN LANE SUITE 1401 NEW YORK NY 10038 CONSULTANT 0 2990427 365550 2624877 PUBLIC INTEREST COMMUNICATIONS 8381 OLD COURTHOUSE ROAD SUITE 100 VIENNA VA 22182 CONSULTANT 0 4240 11258 -7018 2994667 376808 2617859 AL AK AZ AR CA CT FL GA IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI CO HI ND X X X 0 0 0 0 0 0 0 0 0 RACHEL LASER PRESIDENT AND CEO 278783 0 0 0 0 0 13344 0 2866 0 294993 0 0 0 RICHARD KATSKEE FORMER VP & LEGAL DIRECTOR 208616 0 0 0 0 0 7057 0 10451 0 226124 0 0 0 MARGARET GARRETT VP FOR PUBLIC POLICY 205555 0 0 0 0 0 7763 0 11723 0 225041 0 0 0 ALEXANDER LUCHENITSER ASSOCIATE VP & ASSOCIATE LEGAL DIR. 174819 0 0 0 0 0 8121 0 34573 0 217513 0 0 0 CYNTHIA HESS CHIEF OPERATING OFFICER 183954 0 0 0 0 0 8627 0 23490 0 216071 0 0 0 DENA SHER ASSOCIATE VP OF PUBLIC POLICY 172774 0 0 0 0 0 6589 0 36238 0 215601 0 0 0 KENNETH UPTON SENIOR LITIGATION COUNSEL 173322 0 0 0 0 0 7645 0 15642 0 196609 0 0 0 ANDREW SEIDEL VP STRATEGIC COMMUNICATIONS 165564 0 0 0 0 0 10359 0 9447 0 185370 0 0 0 KATHLEEN DUIS SENIOR DIRECTOR OF DEVELOPMENT 167068 0 0 0 0 0 7756 0 974 0 175798 0 0 0 X 16 195205 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWS THE 990 FORM BEFORE IT IS FILED THEN IT IS SENT VIA EMAIL TO THE ENTIRE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, AND VICE PRESIDENT AND LEGAL DIRECTOR ON AN ANNUAL BASIS. THE SIGNED CONFLICT OF INTEREST FORMS ARE RETURNED TO THE CHIEF OPERATING OFFICER WHERE THEY ARE REVIEWED FOR POSSIBLE CONFLICTS. IF A CONFLICT IS DISCLOSED THEN IT IS BROUGHT TO THE ATTENTION OF THE CHIEF EXECUTIVE OFFICER AND BOARD OF TRUSTEES FOR FINAL RESOLUTION. THE BOARD OF TRUSTEE MEMBERS ALSO SEPARATELY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY FORMS. SIGNED CONFLICT OF INTEREST FORMS ARE ON FILE IN THE CHIEF OPERATING OFFICER'S OFFICE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IS BASED ON BOTH THE RESULTS OF THE CHIEF EXECUTIVE OFFICERS'S ANNUAL EVALUATION AND MARKET PAY FOR THIS POSITION COMPARING SIMILAR ORGANIZATIONS IN THE SAME GEOGRAPHIC AREA. THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND DETERMINES COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.