American Civil Liberties Union Inc, Group Return in New York, New York (NY)

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American Civil Liberties Union Inc, Group Return
Employer Identification Number (EIN)237075878
Name of OrganizationAmerican Civil Liberties Union Inc
Secondary NameGroup Return
Address125 Broad Street, New York, NY 10004-2400
ActivitiesDefense of human and civil rights
SubsectionSocial Welfare Organization
Ruling Date12/1970
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2008
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 - Group return
Asset Amount$15,891,873
Amount of Income$10,878,237
Form 990 Revenue Amount$10,681,511
National Taxonomy of Exempt Entities (NTEE)Civil Rights, Social Action, Advocacy:


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Amount of income in 2008: $10,878,237
American Civil Liberties Union Inc, Group Return: 

 $10,878,237
Other organizations performing similar types of work: 

 $1,281,641

Assets in 2008: $15,891,873
American Civil Liberties Union Inc, Group Return: 

 $15,891,873
Other organizations performing similar types of work: 

 $1,061,345

Expenses in 2007: $9,701,407
American Civil Liberties Union Inc, Group Return: 

 $9,701,407
Other organizations performing similar types of work: 

 $2,024,673

Income to expenses ratio in 2007: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 70.1%
American Civil Liberties Union Inc, Group Return: 

 70.1%
Other organizations performing similar types of work: 

 70.1%

Grants share in income in 2007: 95.7%
This organization: 

 95.7%
Other organizations performing similar types of work: 

 93.5%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2004200520062007
Total revenue$9,948,975$13,590,036$11,296,244$10,681,511
Contributions, gifts, grants, and similar amounts received$9,567,852$12,928,161$10,547,488$10,224,096
Contributions to donor advised funds$0$0
Direct public support$9,567,852$12,928,161$10,547,488$10,224,096
Indirect public support$0$0$0$0
Government contributions (grants)$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0
Membership dues and assessments$0$0$0$0
Interest on savings and temporary cash investments$133,678$315,739$460,267$218,831
Dividends and interest from securities$0$0$0$0
Net rental income or (loss)$0$0$0$0
Gross rents$0$0$0$0
Less: rental expenses$0$0$0$0
Other investment income$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0
Net income or (loss) from special events and activities$247,445$346,136$288,489$238,584
Gross revenue$247,445$472,625$417,435$435,310
Less: direct expenses other than fundraising expenses$0$126,489$128,946$196,726
Gross profit or (loss) from sales of inventory$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0
Less: cost of goods sold$0$0$0$0
Other revenue$0$0$0$0
Total expenses$8,616,880$9,300,884$10,790,399$9,701,407
Program services$6,006,896$6,813,417$7,858,391$6,803,994
Management and general$1,433,687$1,506,033$1,754,783$2,026,137
Fundraising$1,176,297$981,434$1,177,225$871,276
Payments to affiliates$0$0$0$0
Net assets or fund balances at end of year$8,558,743$12,847,895$13,353,740$14,333,844
Excess or (deficit) for the year$1,332,095$4,289,152$505,845$980,104
Net assets or fund balances at beginning of year$7,226,648$8,558,743$12,847,895$13,353,740
Other changes in net assets or fund balances$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$9,701,407$6,803,994$2,026,137$871,276
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$4,476,848$3,211,201$846,579$419,068
Pension plan contributions not included above$186,161$120,282$48,895$16,984
Employee benefits not included above$717,424$500,194$160,405$56,825
Payroll taxes$405,376$281,975$85,410$37,991
Professional fundraising fees$0$0$0$0
Accounting fees$413,716$203,213$194,084$16,419
Legal fees$0$0$0$0
Supplies$150,288$93,425$43,342$13,521
Telephone$131,423$89,263$35,037$7,123
Postage and shipping$151,843$96,310$26,588$28,945
Occupancy$596,028$396,615$151,602$47,811
Equipment rental and maintenance$124,829$76,743$35,643$12,443
Printing and publications$378,672$297,284$44,549$36,839
Travel$241,669$170,417$63,375$7,877
Conferences, conventions, and meetings$204,414$142,327$55,250$6,837
Interest$0$0$0$0
Depreciation, depletion, etc.$9,303$4,385$2,575$2,343
Other expenses not covered above$1,513,413$1,120,360$232,803$160,250
Balance Sheets
2004200520062007
Total assets$10,860,244$14,185,648$14,832,847$15,891,873
Cash - non-interest-bearing$814,628$1,159,728$1,702,674$1,703,917
Savings and temporary cash investments$7,200,085$9,383,256$9,648,486$9,863,964
Accounts receivable less allowance for doubtful accounts$1,883,435$3,129,410$2,473,768$3,888,371
Pledges receivable less allowance for doubtful accounts$0$0$0$0
Grants receivable$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0
Inventories for sale or use$0$0$0$0
Prepaid expenses and deferred charges$559,394$135,604$293,111$297,261
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$402,702$377,650$0$0
Investments - other$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$714,808$138,360
Other assets, including program-related investments$0$0$0$0
Total liabilities$2,301,501$1,337,753$1,479,107$1,558,029
Accounts payable and accrued expenses$2,301,501$1,337,753$1,479,107$1,558,029
Grants payable$0$0$0$0
Deferred revenue$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Mortgages and other notes payable$0$0$0$0
Other liabilities$0$0$0$0
Total liabilities and net assets/fund balances$10,860,244$14,185,648$14,832,847$15,891,873
Total net assets or fund balances$8,558,743$12,847,895$13,353,740$14,333,844
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2004200520062007
Total revenue$9,567,852$12,928,161$11,296,244$10,681,511
Total revenue, gains, and other support per audited financial statements$9,567,852$12,928,161$11,296,244$10,681,511
Other expenses$0$0$0$0
Net unrealized gains on investments$0$0$0$0
Donated services and use of facilities$0$0$0$0
Recoveries of prior year grants$0$0$0$0
Other$0$0$0$0
Other revenue$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2004200520062007
Total expenses$8,616,880$9,300,884$10,790,399$9,701,407
Total expenses and losses per audited financial statements$8,616,880$9,300,884$10,790,399$9,701,407
Other revenue$0$0$0$0
Donated services and use of facilities$0$0$0$0
Prior year adjustments$0$0$0$0
Losses$0$0$0$0
Other$0$0$0$0
Other expenses$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings83
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?Yes
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$457,415$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$218,831$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$238,584$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
2003200420052006
Total$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0
Membership fees received$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0
Other income$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1American Civil Liberties Union Inc, Group Return125 Broad Street, New York, NY 10004-2400NY1970-12$10,878,237
2American Civil Liberties Union Of Ohio Foundation Inc4506 Chester Ave, Cleveland, OH 44103-3621OH1971-11$3,341,415
3Aclu Foundation Of Maryland Inc3600 Clipper Mill Rd Ste 350, Baltimore, MD 21211-1995MD1972-01$2,369,418
4Disability Rights Montana1022 Chestnut St, Helena, MT 59601-0820MT1978-01$1,281,641
5American Civil Liberties Foundation Of Delaware Inc100 W Loth St Suite 603, Wilmington, DE 19801DE1978-06$444,542
6Georgia Civil Justice Foundation Inc342 N Main St Ste 203, Alpharetta, GA 30009-8376GA1988-08$36,491
7American Civil Liberties Union Of South Carolina Foundation3517 Central Ave, Nashville, TN 37205-2341TN1979-09$306
8American Indian Treaty Council Information Center3241 17th Ave South, Minneapolis, MN 55407MN1975-05$0
9Downtown Human Services CouncilPO BOX 3193, Seattle, WA 98114-3193WA1980-06$0
Number of organizations performing similar types of work
Delaware1
Georgia1
Maryland1
Minnesota1
Montana1
New York1
Ohio1
Tennessee1
Washington1
Total9
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralAmerican Civil Liberties Union Inc125 Broad Street, New York, NY 10004-2400NY1970-12$39,192,495
SubordinateAmerican Civil Liberties Union Inc, Group Return125 Broad Street, New York, NY 10004-2400NY1970-12$10,878,237
SubordinateAmerican Civil Liberties Union, New York Civil Liberties Union125 Broad St Fl 19th, New York, NY 10004-2400NY1972-04$1,997,343
SubordinateAmerican Civil Liberties Union, Of Northern California39 Drumm St, San Francisco, CA 94111-4805CA1972-04$1,934,171
SubordinateAmerican Civil Liberties Union, Of Southern California1313 W 8th Street, Los Angeles, CA 90017-4420CA1970-12$2,151,612
SubordinateAmerican Civil Liberties Union, Of Washington901 5th Ave Ste 630, Seattle, WA 98164-2086WA1970-12$958,836
SubordinateAmerican Civil Liberties Union, Of Illinois180 N Michigan Ave Ste 2300, Chicago, IL 60601-5931IL1972-04$725,085
SubordinateAmerican Civil Liberties Union, Of Massachusetts211 Congress St 3rd Floor, Boston, MA 02110-2410MA1982-08$620,273
SubordinateAmerican Civil Liberties Union, Of New JerseyPO BOX 32159, Newark, NJ 07102-0559NJ1970-12$578,351
SubordinateAmerican Civil Liberties Union, Of Oregon506 Sw 6th Ave Ste 700, Portland, OR 97204-1527OR1970-12$536,801
SubordinateAmerican Civil Liberties Union, Of PennsylvaniaThe Bourse Bldg, Philadelphia, PA 19106PA1972-04$482,870
SubordinateAmerican Civil Liberties Union, Of Ohio4506 Chester Ave, Cleveland, OH 44103-3621OH1970-12$435,815
SubordinateAmerican Civil Liberties Union, Of Michigan2966 Woodward Ave, Detroit, MI 48201-3035MI1970-12$431,318
SubordinateAmerican Civil Liberties Union, Of Florida4500 Biscayne Blvd Ste 340, Miami, FL 33137-3227FL1970-12$413,138
SubordinateAmerican Civil Liberties Union, Of North CarolinaPO BOX 28004, Raleigh, NC 27611-8004NC1970-12$409,960
SubordinateAmerican Civil Liberties Union, Of TexasPO BOX 8306, Houston, TX 77288-8306TX1970-12$395,993
SubordinateAmerican Civil Liberties Union, Of Maryland3600 Clipper Mill Rd Ste 350, Baltimore, MD 21211-1995MD1970-12$314,206
SubordinateAmerican Civil Liberties Union, Of New MexicoPO BOX 566, Albuquerque, NM 87103-0566NM1970-12$296,451
SubordinateAmerican Civil Liberties Union, Of HawaiiPO BOX 3410, Honolulu, HI 96801-3410HI1970-12$283,828
SubordinateAmerican Civil Liberties Union Of Virginia Inc701 E Franklin St Ste 1412, Richmond, VA 23219-2510VA1970-12$274,359
Number of affiliated organizations
Alaska2
Alabama1
Arkansas2
Arizona1
California3
Colorado1
Connecticut1
District of Columbia1
Delaware1
Florida1
Georgia1
Hawaii1
Iowa1
Idaho1
Illinois2
Indiana2
Kentucky1
Louisiana1
Massachusetts1
Maryland1
Maine1
Michigan1
Minnesota1
Missouri1
Mississippi1
Montana1
North Carolina1
Nebraska1
New Hampshire1
New Jersey1
New Mexico1
Nevada1
New York3
Ohio1
Oklahoma1
Oregon1
Pennsylvania1
Rhode Island1
South Carolina2
Tennessee1
Texas2
Utah2
Virginia2
Vermont1
Washington1
Wisconsin1
West Virginia1
Total59

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