Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2010
Open to Public Inspection
A For the calendar year, or tax year beginning 04-01-2010 and ending 03-31-2011
BCheck if applicable:
CName of organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
4506 CHESTER AVENUE
 
Room/suite
City or town, state or country, and ZIP + 4
CLEVELAND, OH44103
D Employer identification number

23-7137105
E Telephone number

G Gross receipts $ 1,753,025
F Name and address of principal officer:
CHRISTINE LINK
4506 CHESTER AVENUE
CLEVELAND,OH44103
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.ACLUOHIO.ORG
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1971
M State of legal domicile: OH
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: PROTECT AND DEFEND INDIVIDUAL FREEDOMS GUARANTEED IN THE BILL OF RIGHTS
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) .... 3 28
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 28
5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) ... 5 27
6 Total number of volunteers (estimate if necessary) .... 6 91
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 1,568,425 458,397
9 Program service revenue (Part VIII, line 2g) ......... 16,500 6,710
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... -101,515 227,316
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 379,396 296,777
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 1,862,806 989,200
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4) .... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 681,083 935,226
16a Professional fundraising fees (Part IX, column (A), line 11e).... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet152,740    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 378,957 487,223
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 1,060,040 1,422,449
19 Revenue less expenses. Subtract line 18 from line 12...... 802,766 -433,249
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............ 8,504,621 8,492,967
21 Total liabilities (Part X, line 26)............ 284,072 275,543
22 Net assets or fund balances. Subtract line 21 from line 20 ..... 8,220,549 8,217,424
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid Preparer's Use Only Preparer's
signatureBig Right Arrow 		Date
right pointing bullet image Preparer’s taxpayer identification number
(see instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4Big Right Arrow




 		EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? (see instructions) .........
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2010)
Form 990 (2010)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .
1
Briefly describe the organization’s mission: THE MISSION OF THE ACLU OF OHIO FOUNDATION IS TO AID IN MAINTAINING AND EXTENDING CONSTITUTIONAL AND OTHER FUNDAMENTAL RIGHTS, LIBERTIES, PRIVILEGES, AND IMMUNITIES, AND TO TAKE ALL LEGITIMATE ACTION IN FURTHERANCE OF THAT OBJECT WITHOUT POLITICAL PARTISANSHIP. THROUGH EDUCATION AND LITIGATION, THE ACLU OF OHIO SEEKS TO PRESERVE CIVIL LIBERTIES FOR EACH NEW GENERATION. DEALING WITH SUCH ISSUES AS FREEDOM OF SPEECH/CENSORSHIP, DUE PROCESS, THE RIGHT TO PRIVACY, DISCRIMINATION, SEPARATION OF CHURCH AND STATE, SEARCH AND SEIZURE, AND VOTING RIGHTS, AND THE ACLU WORKS DAILY IN THE COURTS AND IN COMMUNITIES TO DEFEND THE INDIVIDUAL RIGHTS GUARANTEED BY THE CONSTITUTION AND LAWS OF THE UNITED STATES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 341,377 including grants of $   ) (Revenue $   )
LEGAL REPRESENTATION TO DEFEND AND EXPAND CIVIL LIBERTIES INCLUDES 30 CASES, 10 AMICUS AND 21 DIRECT. SEE SCHEDULE O FOR A LIST OF CASES.
4b (Code:   ) (Expenses $ 773,758 including grants of $   ) (Revenue $ 6,710 )
EDUCATION PROGRAMS TO DEFEND AND EXPAND CIVIL LIBERTIES. SPEAKERS BUREAU, COMMUNITY FORUMS, PUBLICATIONS, INTERN PROGRAM AND WEBSITE WERE ALL USED TO PROMOTE CIVIL LIBERTIES. SPEAKERS BUREAU: APPROXIMATELY 135 REQUESTS FILLED ANNUALLYCOMMUNITY FORUMS: ABOUT 25 EVENTS HOSTED ANNUALLYWEBSITE: ABOUT 55,000 PAGE VISITS MONTHLYPUBLICATIONS: 10-15 PUBLISHED ANNUALLYINFORMATION REQUESTS: ABOUT 200 PROCESSED ANNUALLYINTERN PROGRAM: APPROXIMATELY 15 STUDENTS HOSTED ANNUALLY
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services. (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet$ 1,115,135
Form 990 (2010)
Form 990 (2010)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part IClick to see attachment..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part IIClick to see attachment.........................
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part IIIClick to see attachment........................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part IClick to see attachment.......................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IVClick to see attachment...................
9
 
No
10
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
Yes
 
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
Form 990 (2010)
Form 990 (2010)
Page 4
Part IV
Checklist of Required Schedules (continued)
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....
20b
 
 
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..
21
 
No
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III.....
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II...........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III...............
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1..................... Click to see attachment
34
Yes
 
35
Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....
35
Yes
 
a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2... Click to see attachment
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2........... Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
16
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
27
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2010)
Form 990 (2010)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year ..............
1a
28
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
28
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Does the organization have members or stockholders? ................
6
 
No
7a
Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................
7a
 
No
b
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Does the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....
10b
 
 
11a
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Does the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................
12b
Yes
 
c
Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................
12c
Yes
 
13
Does the organization have a written whistleblower policy? ...............
13
Yes
 
14
Does the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
OH
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
ANN ROWLETT
4506 CHESTER AVENUE
CLEVELAND,OH44103
(216) 472-2220
Form 990 (2010)
Form 990 (2010)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) CHRISTINE LINK
EXECUTIVE DIRECTOR
 40.00 X   X       79,294 14,339 0
(2) ANN ROWLETT
DEPUTY DIRECTOR
 40.00 X   X       66,099 15,934 0
(3) DAVID ASHENHURST
DIRECTOR
 3.00 X           0 0 0
(4) MARILYN BRENNER LEVINE
DIRECTOR
 3.00 X           0 0 0
(5) SUE CARTER
DIRECTOR
 3.00 X           0 0 0
(6) HARRY J COFFEY
DIRECTOR
 3.00 X           0 0 0
(7) ALEX CRAIG
DIRECTOR
 3.00 X           0 0 0
(8) SCOTT GREENWOOD
NATIONAL BOARD REPRESENTAT
 3.00 X           0 0 0
(9) LAURA HARTMAN
DIRECTOR
 3.00 X           0 0 0
(10) KARYN JUSTICE
DIRECTOR
 3.00 X           0 0 0
(11) SUSAN LOOPER-FRIEDMAN
DIRECTOR
 3.00 X           0 0 0
(12) RICHARD SAPHIRE
DIRECTOR
 3.00 X           0 0 0
(13) DAVID SHEVIN
DIRECTOR
 3.00 X           0 0 0
(14) LLOYD SNYDER
GENERAL COUNSEL
 3.00 X           0 0 0
(15) REID WOOD
DIRECTOR
 3.00 X           0 0 0
(16) STEVE MILLER
DIRECTOR
 3.00 X           0 0 0
(17) JENNIFER NIMER
DIRECTOR
 3.00 X           0 0 0
Form 990 (2010)
Form 990 (2010)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) SUSAN SCHEUTZOW
DIRECTOR
 3.00 X           0 0 0
(19) NANCY BROWN
DIRECTOR
 3.00 X           0 0 0
(20) LAURIE BRIGGS
DIRECTOR
 3.00 X           0 0 0
(21) C RAPHAEL DAVIS-WILLIAMS
ASSOCIATE GENERAL COUNSEL
 3.00 X           0 0 0
(22) LORI UROGDY EILER
DIRECTOR
 3.00 X           0 0 0
(23) JACK GUTTENBERG
DIRECTOR
 3.00 X           0 0 0
(24) WILSON HUHN
DIRECTOR
 3.00 X           0 0 0
(25) CARLOS RAMOS
DIRECTOR
 3.00 X           0 0 0
(26) COBY WILLIAMS
DIRECTOR
 3.00 X           0 0 0
(27) SUSAN BECKER
PRESIDENT
 3.00     X       0 0 0
(28) TONI CLARKE
AFFIRMATIVE ACTION OFFICER
 3.00     X       0 0 0
(29) TERRI ENNS
SECRETARY
 3.00     X       0 0 0
(30) GARRY JENKINS
TREASURER
 3.00     X       0 0 0
(31) ROBYN TRAYWICK
VICE PRESIDENT
 3.00     X       0 0 0
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 145,393 30,273 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationMediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization MediumBullet0
Form 990 (2010)
Form 990 (2010)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, gifts, grants and other similar amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		458,397
g Noncash contributions included in lines 1a-1f:$  
h Total. Add lines 1a-1f.......MediumBullet 458,397
Program Service Revenue Business Code
2a EDUCATIONAL SEMINAR 611,710 6,710 6,710    
b
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 6,710
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 169,918     169,918
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties............MediumBullet        
(i) Real (ii) Personal
6a Gross Rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 817,119  
b Less: cost or other basis and sales expenses 759,721  
c Gain or (loss) 57,398  
d Net gain or (loss)..........MediumBullet 57,398 57,398    
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ...
a 2,971
b Less: direct expenses ...b 4,104
c Net income or (loss) from fundraising events..MediumBullet -1,133   -1,133
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a NATIONAL RECONCILIATIO 900,099 229,264 229,264    
b MISCELLANEOUS INCOME 900,099 66,392 66,392    
c LITERATURE SALES 900,099 2,254     2,254
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet 297,910
12 Total revenue. See Instructions....MediumBullet 989,200 359,764 0 171,039
Form 990 (2010)
Form 990 (2010)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21    
2 Grants and other assistance to individuals in the U.S. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 175,667 94,255 63,265 18,147
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 467,492 397,368 23,375 46,749
8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) .... 59,336 50,435 2,967 5,934
9 Other employee benefits ....... 177,300 150,705 8,865 17,730
10 Payroll taxes ........... 55,431 47,116 2,772 5,543
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ...........        
d Lobbying ...........        
e Professional fundraising. See Part IV, line 17..    
f Investment management fees ...... 13,588 10,870 1,359 1,359
g Other ..........        
12 Advertising and promotion .... 1,129 1,129    
13 Office expenses ....... 11,356 7,952 1,134 2,270
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 31,222 24,978 3,122 3,122
17 Travel ............ 30,632 22,974 1,532 6,126
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 64,838 51,870 6,484 6,484
20 Interest ........... 1,009   1,009  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 36,539 29,231 3,654 3,654
23 Insurance .............. 8,007 6,406 1,601  
24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a ENDOWMENT FUND LOSS ALL 45,557 36,445 4,556 4,556
b UTILITIES AND TELEPHONE 38,059 30,447 3,806 3,806
c PROFESSIONAL FEES 37,650 15,794 16,392 5,464
d MAINTENANCE 35,210 28,168 3,521 3,521
e PRINTING AND PUBLICATIO 31,976 28,778   3,198
f All other expenses 100,451 80,214 5,160 15,077
25 Total functional expenses. Add lines 1 through 24f 1,422,449 1,115,135 154,574 152,740
26 Joint costs. Check here MediumBullet if following
SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation 		       
Form 990 (2010)
Form 990 (2010)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing ..........   1  
2 Savings and temporary cash investments ....... 1,036,154 2 953,829
3 Pledges and grants receivable, net ......... 1,137,335 3 762,405
4 Accounts receivable, net ......... 12,797 4  
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ............ 12,613 9 21,935
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,478,574
b Less: accumulated depreciation. ..... 10b 415,181 1,089,932 10c 1,063,393
11 Investments—publicly traded securities ..........   11  
12 Investments—other securities. See Part IV, line 11 ...... 5,212,477 12 5,685,942
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ........... 3,313 15 5,463
16 Total assets. Add lines 1 through 15 (must equal line 34)... 8,504,621 16 8,492,967
Liabilities 17 Accounts payable and accrued expenses . 112,432 17 140,339
18 Grants payable ..........   18  
19 Deferred revenue ..........   19  
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties .. 171,640 23 135,204
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities. Complete Part X of Schedule D.....   25  
26 Total liabilities. Add lines 17 through 25..... 284,072 26 275,543
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 4,706,350 27 3,269,494
28 Temporarily restricted net assets ..... 1,098,381 28 1,782,903
29 Permanently restricted net assets ..... 2,415,818 29 3,165,027
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 8,220,549 33 8,217,424
34 Total liabilities and net assets/fund balances ..... 8,504,621 34 8,492,967
Form 990 (2010)
Form 990 (2010)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .
1
Total revenue (must equal Part VIII, column (A), line 12) . . .
1
989,200
2
Total expenses (must equal Part IX, column (A), line 25) . . . . .
2
1,422,449
3
Revenue less expenses. Subtract line 2 from line 1 . . . .
3
-433,249
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .
4
8,220,549
5
Other changes in net assets or fund balances (explain in Schedule O) . . . .
5
430,124
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .
6
8,217,424
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?..
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O............................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
 
Form 990 (2010)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC
Employer identification number

23-7137105
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization? ................
11g(i)
 
 
(ii) a family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
(i)
Name of supported organization 		(ii)
EIN 		(iii)
Type of organization (described on lines 1- 9 above or IRC section (see instructions)) 		(iv)
Is the organization in col. (i) listed in your governing document? 		(v)
Did you notify the organization in col. (i) of your support? 		(vi)
Is the organization in col. (i) organized in the U.S.? 		(vii)
Amount of support?
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 309,652 790,854 2,136,291 538,196 833,327 4,608,320
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3.. 309,652 790,854 2,136,291 538,196 833,327 4,608,320
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..           874,491
6 Public Support. Subtract line 5 from line 4.           3,733,829
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
7 Amounts from line 4.. 309,652 790,854 2,136,291 538,196 833,327 4,608,320
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 269,015 272,259 246,789 172,920 227,316 1,188,299
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. 277,304 213,107 56,250 384,289 307,591 1,238,541
11 Total support (Add lines 7 through 10).           7,035,160
12
12
193,852
13
Section C. Computation of Public Support Percentage
14
14
53.070 %
15
15
64.090 %
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public Support (Subtract line 7c from line 6.)            
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)            
13 Total support (Add lines 9, 10c, 11 and 12.).            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2010
Name of organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC
Employer identification number

23-7137105
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule—
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part I
Name of organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC 		Employer identification number

23-7137105
Part I
Contributors (see Instructions)
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part II
Name of organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC 		Employer identification number

23-7137105
Part II
Noncash Property (see Instructions)
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part III
Name of organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC 		Employer identification number

23-7137105
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.
SchCMd Bullet Attach to Form 990 or Form 990-EZ. SchCMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
If the organization answered “Yes,” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes,” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes,” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35a (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC
Employer identification number

23-7137105
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization's direct and indirect political campaign activities on behalf of or in opposition to candidates for public office in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c) except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt funtion activities ....................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2010

Schedule C (Form 990 or 990-EZ) 2010
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check
B Check
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
Organization's
Totals 		(b) Affiliated Group
Totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...... 591  
b Total lobbying expenditures to influence a legislative body (direct lobbying) ....... 1,831  
c Total lobbying expenditures (add lines 1a and 1b) ................... 2,422  
d Other exempt purpose expenditures ........................ 1,112,713  
e Total exempt purpose expenditures (add lines 1c and 1d) ............... 1,115,135  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 186,514  
  If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:    
  Not over $500,00020% of the amount on line 1e.    
  Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.    
  Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.    
  Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.    
  Over $17,000,000$1,000,000.    
       
g Grassroots nontaxable amount (enter 25% of line 1f) ................. 46,629  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
  Calendar year (or fiscal year
beginning in) 		(a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) Total
             
2a Lobbying non-taxable amount       186,514 186,514
             
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		        279,771
             
c Total lobbying expenditures       2,422 2,422
             
d Grassroots non-taxable amount       46,629 46,629
             
e Grassroots ceiling amount
(150% of line 2d, column (e))		         69,944
             
f Grassroots lobbying expenditures       591 591
Schedule C (Form 990 or 990-EZ) 2010


Schedule C (Form 990 or 990-EZ) 2010
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
 
c
Media advertisements? ....................................
 
 
 
d
Mailings to members, legislators, or the public? .........................
 
 
 
e
Publications, or published or broadcast statements? .......................
 
 
 
f
Grants to other organizations for lobbying purposes? .......................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
 
 
i
Other activities? If "Yes," describe in Part IV ..........................
 
 
 
j
Total. lines 1c through 1i ...................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carryover lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) if BOTH Part III-A, lines 1 and 2 are answered “No” OR if Part III-A, line 3 is answered “Yes”.
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) non-deductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ...........................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; and Part ll-B, line 1i.
Also, complete this part for any additional information.
Identifier Return Reference Explanation
Schedule C (Form 990 or 990EZ) 2010

Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC
Employer identification number

23-7137105
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06 ........ 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance .... 3,165,027 2,415,820 3,514,847
b Contributions ........      
c Investment earnings or losses ... 277,671 803,291 -897,044
d Grants or scholarships .....      
e Other expenditures for facilities
and programs ........ 		  54,084 195,980
f Administrative expenses ....     6,003
g End of year balance ...... 3,442,698 3,165,027 2,415,820
2
Provide the estimated percentage of the year end balance held as:
a
Board designated or quasi-endowment: SchDMd Bullet0 %
b
Permanent endowment: SchDMd Bullet100.000 %
c
Term endowment: SchDMd Bullet0 %
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
Yes
 
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Investments—Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of investment (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   205,400 205,400
b Buildings ................   1,086,377 264,804 821,573
c Leasehold improvements ............   43,725 16,069 27,656
d Equipment ................   143,072 134,308 8,764
e Other .................        
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........SchDMdBullet 1,063,393
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
(3)Other
(A) ENDOWMENT FUND ALLOCATION FROM NATIONAL ACLU 		3,442,698 F

(B) UBS FINANCIAL SERVICES 		910,401 F

(C) UBS FINANCIAL SERVICES 		1,332,843 F






Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)Small Bullet 5,685,942
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Amount
Federal Income Taxes  








Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1  
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2  
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3  
4 Net unrealized gains (losses) on investments .......................... 4  
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV) ................................. 8  
9 Total adjustments (net). Add lines 4 - 8 ............................. 9  
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10  
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV): ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIV): ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ...... 5  
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV): ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIV): ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ...... 5  
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
Schedule D (Form 990) 2010

Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC
Employer identification number

23-7137105
Identifier Return Reference Explanation
FORM 990, PART VI, SECTION B, LINE 11   THE 990 IS REVIEWED BY THE ORGANIZATION'S AUDIT COMMITTEE, AFTER WHICH IT IS DISTRIBUTED TO THE ORGANIZATION'S BOARD OF DIRECTORS, ALL BEFORE IT IS FILED WITH THE IRS. THE FORM IS PREPARED BY THE DEPUTY DIRECTOR IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING FIRM, AND IS REVIEWED IN DETAIL BY THE DEPUTY DIRECTOR AND EXECUTIVE DIRECTOR BEFORE SUBMISSION TO THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS.
  FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION DELIVERS EITHER ELECTRONICALLY OR IN HARD COPY A COPY OF THE POLICY TO EACH BOARD MEMBER, OFFICER, VOLUNTEER BOARD COMMITTEE MEMBER AND EMPLOYEE OF THAT ENTITY AT THE BEGINNING OF HIS OR HER SERVICE. ALL COVERED PERSONS WILL BE REMINDED ANNUALLY AND IN WRITING OF THE POLICY ON OR BEFORE JANUARY 15TH OF EACH YEAR AND A COPY WILL BE FURNISHED TO EACH PERSON EITHER ELECTRONICALLY OR IN HARD COPY. EACH RECIPIENT MUST ACKNOWLEDGE HAVING RECEIVED, READ AND UNDERSTOOD THE POLICY. IF A RECIPIENT HAS A MATTER REQUIRING DISCLOSURE UNDER THIS POLICY AT THAT TIME, THE RECIPIENT SHALL DISCLOSE THAT MATTER. EACH COVERED PERSON IS REQUIRED TO DISCLOSE TO THE ORGANIZATION ANY PERSONAL INTEREST WITH RESPECT TO A TRANSACTION OR ACTION AS SOON AS S/HE BECOMES AWARE OF THE CONFLICT PREFERABLY PRIOR TO THE CONSIDERATION OF THE TRANSACTION OR ACTION. A FORM IS ALSO DISTRIBUTED TO EACH BOARD MEMBER ANNUALLY TO FACILITATE DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST.
  FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY THE ORGANIZATION'S EXECUTIVE COMMITTEE. THEY TAKE INTO CONSIDERATION THE LOCAL JOB MARKET AS WELL AS SALARY SURVEYS COMPILED BY THE NATIONAL ACLU OFFICE WHICH COMPARE COMPENSATION OF ALL ACLU AFFILIATE STAFF POSITIONS ACROSS THE COUNTRY, AS WELL AS SURVEYS PREPARED BY OHIO NON-PROFIT ASSOCIATIONS. SALARY CHANGES FOR THESE EMPLOYEES ARE DOCUMENTED IN MEETING MINUTES AND/OR IN THE EMPLOYEE'S PERSONNEL FILE.
  FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S BY-LAWS, CONFLICT OF INTEREST POLICY AND ANNUAL AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE, WWW.ACLUOHIO.ORG. PRINT COPIES ARE MADE AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 430,124.
  FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE'S DUTIES INCLUDE REVIEW OF THE ORGANIZATION'S YEAR-END FINANCIAL STATEMENTS WITH THE INDEPENDENT ACCOUNTANT PRIOR TO PRESENTATION TO THE BOARD OF DIRECTORS AND FINAL ISSUANCE, AND REVIEW OF THE DRAFT 990 PRIOR TO DISTRIBUTION TO THE BOARD OF DIRECTORS AND FILING WITH THE IRS. SELECTION OF THE INDEPENDENT ACCOUNTING FIRM IS ALSO A RESPONSIBILITY OF THE AUDIT COMMITTEE. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
LIST OF CASES FORM 990, PART III, LINE 4A ACLU VS DEWEESE MATTER IN DISPUTE: CONTROVERSY EXISTS OVER THE DISPLAY OF A POSTER INSIDE A COURTROOM THAT ENDORSES A SPECIFIC RELIGION. PUBLIC/CIVIL LIBERTIES BENEFIT: THIS IS A VIOLATION OF FIRST AMENDMENT RIGHTS TO SEPARATING CHURCH AND STATE. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. ADAM WALSH ACT (SB 10) SEX OFFENDER REGISTRATION AND NOTIFICATION CASES PUBLIC/CIVIL LIBERTIES BENEFIT: CHALLENGE TO OHIO'S SEX OFFENDER CLASSIFICATION SYSTEM, WHICH DOES NOT TAKE INTO ACCOUNT OFFENDERS' LIKELIHOOD TO RE-OFFEND AND APPLIES EVEN TO OFFENDERS WHOSE REPORTING REQUIREMENTS ENDED BEFORE PASSAGE OF THE NEW LAW. WE ARE LITIGATING A NUMBER OF CASES ARISING UNDER THE ACT: STATE V. BODYKE MATTER IN DISPUTE: THIS COMPREHENSIVE CHALLENGE TO OHIO'S ADAM WALSH ACT IS DIRECT APPEAL IN THE SIXTH DISTRICT COURT OF APPEALS OF THREE CASES, CONSOLIDATED BY THE COURT OF APPEALS FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE V. NELSON -- AMICUS MATTER IN DISPUTE: THE COMMON PLEAS COURT IN STARK COUNTY CONSOLIDATED A LARGE NUMBER OF CASES RAISING AMONG THEM COMPREHENSIVE CHALLENGES TO THE ADAM WALSH ACT. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. IN RE D.S. -- AMICUS MATTER IN DISPUTE: IN JANUARY 2005, D.S. WAS ADJUDICATED DELINQUENT FOR THREE COUNTS OF RAPE AND COMMITTED TO THE OHIO DEPARTMENT OF YOUTH SERVICES. IN AUGUST 2007, D.S. WAS CLASSIFIED AS A TIER III JUVENILE SEX OFFENDER REGISTRANT. HE APPEALED HIS CLASSIFICATION TO THE THIRD DISTRICT COURT OF APPEALS, WHICH AFFIRMED D.S.'S CLASSIFICATION. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. AMERICAN BOOKSELLERS FOUNDATION ET AL V. STRICKLAND MATTER IN DISPUTE: THE OHIO COMPUTER DECENCY ACT AND THE ONLINE CHILD PROTECTION ACT ARE VAGUE AND OVERBROAD. PUBLIC/CIVIL LIBERTIES BENEFIT: FIRST AMENDMENT RIGHTS WOULD BE RESTRICTED, AS THIS LAW COULD AFFECT THE DISTRIBUTION OF MUCH OF WHAT IS CONSIDERED POP CULTURE. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. CHOJNACKI VS. CORDRAY MATTER IN DISPUTE: QUESTIONS EXIST ABOUT AN INDIGENT OFFENDER'S RIGHTS TO APPOINTED COUNSEL DURING A RECLASSIFICATION HEARING UNDER ADAM WALSH ACT. PUBLIC/CIVIL LIBERTIES BENEFIT: THERE IS THE POTENTIAL FOR AN UNDUE BURDEN OF RETAINING COUNSEL ON INDIGENT OFFENDERS. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. CITY OF CLEVELAND V. ALVIN WILLIAMS MATTER IN DISPUTE: MR. WILLIAMS CONTENDS THAT CLEVELAND POLICE ARE ENGAGED IN A RACIALLY BIASED POLICING EFFORT IN THE WAREHOUSE DISTRICT. MR. WILLIAMS, AN AFRICAN-AMERICAN HAD BEEN ASKED TO LEAVE A CLUB BECAUSE HE DID NOT FIT THE DRESS CODE, THOUGH THERE WERE OTHER CAUCASIAN CUSTOMERS WITH THE SAME ATTIRE. PUBLIC/CIVIL LIBERTIES BENEFIT: AT ISSUE ARE QUESTIONS OF EQUAL PROTECTION AND DUE PROCESS. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. CITY OF COLUMBUS V. PHIL LETTEN (VIDEOTAPING POLICE) MATTER IN DISPUTE: MR. LETTEN CONTENDS THAT WHILE HE WAS FILMING AN ARREST WITH HIS CELL PHONE, POLICE APPROACHED HIM AND KNOCKED HIS CELL PHONE TO THE GROUND. POLICE THEN THREW HIM TO THE GROUND, ARRESTED HIM, AND HELD HIM FOR 17 HOURS. PUBLIC/CIVIL LIBERTIES BENEFIT: DENIAL OF DUE PROCESS AND FIRST AMENDMENT RIGHTS. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. CITY OF LYNDHURST V. SCOTT SILVER MATTER IN DISPUTE: A CITIZEN FACED FALSE CHARGES FOR OBSTRUCTION OF JUSTICE, DUE TO RUDE GESTURES MADE TOWARD POLICE AT A CRIME SCENE. PUBLIC/CIVIL LIBERTIES BENEFIT: THE FIRST AMENDMENT PROTECTS COMMENTS AND GESTURES MADE AT POLICE, AS LONG AS THEY DON'T ACTUALLY PREVENT THE POLICE FROM DOING THEIR JOB. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. CITY OF TOLEDO V. ROST MATTER IN DISPUTE: PERSONS ADJUDICATED SEXUALLY ORIENTED OFFENDERS, HABITUAL SEXUAL OFFENDERS, AND SEXUAL PREDATORS ARE FORBIDDEN FROM RESIDING WITHIN 1000 FEET OF A SCHOOL. THEY ARE ALSO REQUIRED TO REGISTER THEIR ADDRESS WITH THE COUNTY SHERIFF. PUBLIC/CIVIL LIBERTIES BENEFIT: THE CASE RAISES ISSUES OF SUBSTANTIVE AND PROCEDURAL DUE PROCESS AND OF THE RIGHT AGAINST SELF-INCRIMINATION. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. CLEVELAND TAXPAYERS FOR THE OHIO CONSTITUTION V. CITY OF CLEVELAND -- AMICUS MATTER IN DISPUTE: CLEVELAND'S DOMESTIC PARTNER REGISTRY WAS ARGUED TO BE A VIOLATION OF OHIO'S MARRIAGE AMENDMENT AND HOME RULE PROVISION. PUBLIC/CIVIL LIBERTIES BENEFIT: THE REGISTRY DOES NOT CONFER ANY SPECIAL OR ADDITIONAL RIGHTS TO THE REGISTRANTS AND AS SUCH IS NOT A VIOLATION OF OHIO LAW. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. DARRYL DURR V RICHARD CORDRAY, ET AL. (DURR II) MATTER IN DISPUTE: DEATH ROW INMATES ARE NOT ALLOWED TO APPEAL A DENIAL OF POST CONVICTION DNA TESTING WHILE NON-DEATH ROW INMATES ARE ALLOWED AN APPEAL OF RIGHT. PUBLIC/CIVIL LIBERTIES BENEFIT: LACK OF DUE PROCESS AND EQUAL PROTECTION. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. DETERS V. SCHIFRIN MATTER IN DISPUTE: A GOSSIP COLUMNIST WHO TARGETS ATTORNEYS AND POLITICAL OFFICIALS FACES A LIBEL SUIT FOR COMMENTS MADE ABOUT AN ATTORNEY'S PERSONAL LIFE. PUBLIC/CIVIL LIBERTIES BENEFIT: THIS SUIT DISCOURAGES PUBLIC DISSEMINATION OF ALTERNATIVES VIEWS AND VIOLATES FIRST AMENDMENT RIGHTS. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. IN RE CP (AMICUS) MATTER IN DISPUTE: THE PROSPECTIVE APPLICATION OF THE ADAM WALSH ACT TO JUVENILE OFFENDERS. PUBLIC/CIVIL LIBERTIES BENEFIT: IT IS UNCONSTITUTIONAL TO APPLY THIS ACT TO CHILDREN, ESPECIALLY AS IT RELATES TO PLACING THEIR PHOTO AND INFORMATION ON A NATIONAL OFFENDER REGISTRY. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. IN RE: LUCY KATHLEEN MULLEN (AMICUS) MATTER IN DISPUTE: AT ISSUE IS WHETHER A SHARED CUSTODY AGREEMENT EXISTS DUE TO THE PARTIES' ACTIONS, THOUGH NOT FORMALLY MADE IN WRITING. PUBLIC/CIVIL LIBERTIES BENEFIT: TO ENCOURAGE A DECISION IN THE BEST INTEREST OF THE CHILD, AND TO PROTECT THE PARENT-CHILD RELATIONSHIP. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. JOHN DOE V. RONAN & OHIO DEPARTMENT OF EDUCATION -- AMICUS MATTER IN DISPUTE: A PUBLIC SCHOOL EMPLOYEE IN GOOD STANDING WAS IMMEDIATELY FIRED AFTER A RETROACTIVE LAW REQUIRING A BACKGROUND CHECK WAS APPLIED TO HIM; IT PRODUCED ONE DRUG CHARGE HE HAD ON HIS RECORD FROM YEARS PRIOR. PUBLIC/CIVIL LIBERTIES BENEFIT: THE CONSTITUTIONAL RIGHT TO DUE PROCESS WAS VIOLATED BY THE IMMEDIATE TERMINATION THAT RESULTED FROM APPLYING THE RETROACTIVE LAW. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. FOUST V. HAUK MATTER IN DISPUTE: FOUST IS ON DEATH ROW IN OHIO AFTER BEING FOUND GUILTY IN 2002 OF COMMITTING AGGRAVATED MURDER, ATTEMPTED MURDER, RAPE, AGGRAVATED ARSON, AND OTHER OFFENSES. HIS CASE WENT THROUGH THE AVAILABLE PATHS IN OHIO COURTS TO NO AVAIL. PUBLIC/CIVIL LIBERTIES BENEFIT: FOUST IS ENTITLED TO A FULL ROUND OF REVIEW IN THE FEDERAL COURTS OF ALL FEDERAL CONSTITUTIONAL ISSUES PROPERLY RAISED IN THE OHIO COURTS. THE PROCESS IS BY PETITION FOR WRIT OF HABEAS CORPUS. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. HASSAN V. ISHEE -- AMICUS MATTER IN DISPUTE: SIDDIQUE HASAN WAS CONVICTED FOR HIS ALLEGED ROLE IN THE MURDER OF PRISON GUARD WILLIAM VALLANDINGHAM DURING THE LUCASVILLE PRISON RIOT IN 1993. IN APRIL 2003, HASAN FILED FOR A WRIT OF HABEAS CORPUS IN U.S. DISTRICT COURT. AS PART OF THAT LITIGATION, HIS ATTORNEYS FILED A MOTION TO CONDUCT DISCOVERY AND A MOTION FOR EVIDENTIARY HEARING ON JANUARY 8, 2004. ON JUNE 14, 2004, U.S. DISTRICT COURT MAGISTRATE MERZ ISSUED A DECISION AND ORDER GRANTING IN PART AND DENYING IN PART THE MOTION FOR DISCOVERY AND DENYING WITHOUT PREJUDICE THE MOTION FOR EVIDENTIARY HEARING. PUBLIC/CIVIL LIBERTIES BENEFIT: HASAN, IN FACT, WAS NOT THE KILLER, A CONTENTION SUPPORTED BY TESTIMONY IN TRIALS OF OTHER LUCASVILLE DEFENDANTS, BY AT LEAST EIGHT WITNESSES, AND VARIOUS AFFIDAVITS. IN ADDITION, THE SOLE EVIDENCE LINKING HASAN TO THE MURDER IS TESTIMONY BY ANOTHER INMATE WHO HAS SINCE RECANTED. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. KINDHEARTS FOR CHARITABLE HUMANITARIAN DEVELOPMENT, INC. V. PAULSON MATTER IN DISPUTE: THE FEDERAL GOVERNMENT FROZE A CHARITY'S ASSETS WHILE IT INVESTIGATED WHETHER TO CHARGE IT WITH SUPPORT OF TERRORISTS. THE CHARITY HAD NO OPPORTUNITY TO DEMONSTRATE THAT THE CHARGES AGAINST IT ARE BOGUS. PUBLIC/CIVIL LIBERTIES BENEFIT: VIOLATION OF RIGHT TO DUE PROCESS. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. MILLER V. WILKINSON MATTER IN DISPUTE: A PRISONER'S RIGHT TO WORSHIP THE ASATRU RELIGION. PUBLIC/CIVIL LIBERTIES BENEFIT: PRISONERS HAVE A RIGHT TO INDIVIDUAL AND GROUP WORSHIP UNDER THE FIRST AMENDMENT'S ESTABLISHMENT CLAUSE. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME.
    PLANNED PARENTHOOD OF CINCINNATI V. TAFT MATTER IN DISPUTE: REGULATION OF MIFEPRISTONE, AN ABORTION-INDUCING MEDICATION. PUBLIC/CIVIL LIBERTIES BENEFIT: THE LAW IS UNCONSTITUTIONALLY VAGUE; VIOLATES WOMEN'S RIGHT TO BODILY INTEGRITY; IS UNCONSTITUTIONAL BECAUSE IT LACKS AN EXCEPTION TO PROTECT WOMEN'S LIFE OR HEALTH; AND IMPOSES AN UNDUE BURDEN ON WOMEN'S RIGHT TO CHOOSE ABORTION. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. RAHMAN V. CHERTOFF MATTER IN DISPUTE: UNWARRANTED, PROTRACTED, AND HIGHLY PUNITIVE CITIZEN DETENTIONS WHEN RE-ENTERING THE UNITED STATES FROM OTHER COUNTRIES. THE BORDER DETENTIONS INCLUDE BODY SEARCHES, HANDCUFFING, SEIZURE OF PERSONAL AND BUSINESS RECORDS, BRANDISHED HANDGUNS BY AUTHORITIES AND OTHER EXCESSES. THE VICTIMS ARE PREDOMINANTLY MUSLIM AND/OR OF MIDDLE EASTERN OR SOUTH ASIAN DESCENT. THEY ARE ERRONEOUSLY FOUND ON THE GOVERNMENT'S TERRORIST SCREENING DATABASE, AND HAVE NO WAY OF DETERMINING THEIR STATUS OR CHALLENGING IT. PUBLIC/CIVIL LIBERTIES BENEFIT: THESE DETENTIONS VIOLATE DUE PROCESS AND THE RIGHT TO BE FREE FROM UNREASONABLE SEARCH AND SEIZURE. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. SKATZES V. SMITH MATTER IN DISPUTE: THE UNRELIABILITY OF UNCORROBORATED INFORMANT TESTIMONY IS AT ISSUE, ESPECIALLY AS IT CONCERNS AN INFORMANT'S INCENTIVE OR SEPARATE AGENDA THAT PROMPTS THE TESTIMONY. PUBLIC/CIVIL LIBERTIES BENEFIT: ENSURING A FAIR AND IMPARTIAL TRIAL. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE EX REL. BRIAN BARDWELL V. CUYAHOGA COUNTY BOARD OF COMMISSIONERS MATTER IN DISPUTE: THE DIRECTOR OF A LOCAL NON-PROFIT WAS SANCTIONED BY THE COURT FOR REQUESTING TOO MANY PUBLIC RECORDS. PUBLIC/CIVIL LIBERTIES BENEFIT: CITIZENS HAVE THE RIGHT TO REQUEST AND RECEIVE PUBLIC RECORDS OF ANY PUBLIC MEETINGS. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE OF OHIO VS. DARRYL DURR MATTER IN DISPUTE: A DEATH ROW INMATE WAS DENIED THE RIGHT TO AUTOMATIC APPEAL FOR POST-CONVICTION DNA TESTING. PUBLIC/CIVIL LIBERTIES BENEFIT: THE PRISONER'S RIGHT TO DUE PROCESS AND EQUAL PROTECTION ARE AT STAKE. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE OF OHIO VS. ANTWAUN SMITH -- AMICUS MATTER IN DISPUTE: POLICE EXECUTED SEARCH AND SEIZURE OF A CELL PHONE'S CALL HISTORIES WITHOUT A WARRANT. PUBLIC/CIVIL LIBERTIES BENEFIT: THIS IS A VIOLATION OF FOURTH AMENDMENT PROTECTIONS AGAINST WARRANTLESS SEARCHES OF PERSONAL INFORMATION. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE V. GEORGE WILLIAMS (AMICUS) MATTER IN DISPUTE: THE RETROACTIVE APPLICATION OF THE ADAM WALSH ACT SHOULD BE PROHIBITED BECAUSE AT THE TIME OF THE OFFENSE, MEGAN'S LAW WAS IN EFFECT. PUBLIC/CIVIL LIBERTIES BENEFIT: APPLICATION OF THE ADAM WALSH ACT WOULD VIOLATE THE RETROACTIVITY CLAUSE OF THE OHIO CONSTITUTION AND THE EX POST FACTO CLAUSE OF THE US CONSTITUTION. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE V. DALEY MATTER IN DISPUTE: AT ISSUE IS WHETHER A DEFENDANT'S COMPETENCY TO STAND TRIAL CAN BE BASED SOLEY ON HIS EXTREME RELIGIOUS BELIEFS. PUBLIC/CIVIL LIBERTIES BENEFIT: THE DEFENDANT'S BELIEF IN HIS RELIGION ARE PROTECTED UNDER THE FIRST AMENDMENT. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE OF OHIO VS. MAXWELL WHITE -- AMICUS MATTER IN DISPUTE: A CONVICTED CRIMINAL WAS RESENTENCED TO A HIGHER PUNISHMENT UNDER A RETROACTIVE LAW. PUBLIC/CIVIL LIBERTIES BENEFIT: A RETROACTIVE INCREASE IN PUNISHMENT IS A VIOLATION OF THE EX POST FACTO CLAUSE OF THE CONSTITUTION. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. STATE OF OHIO EX REL. TOLEDO BLADE V. COURT OF COMMON PLEAS OF HENRY COUNTY ET AL MATTER IN DISPUTE: A COUNTY COMMON PLEAS JUDGE ISSUED A GAG ORDER DURING A CRIMINAL TRIAL, OVER CONCERNS THAT MEDIA COVERAGE WOULD TAINT THE JURY. PUBLIC/CIVIL LIBERTIES BENEFIT: THE PUBLIC HAS A CONSTITUTIONAL RIGHT TO ACCESS AND ATTEND CRIMINAL TRIALS; A GAG ORDER CAN BE UNCONSTITUTIONAL IF LESS RESTRICTIVE MEANS ARE AVAILABLE. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. SUSAN B. ANTHONY LIST V. REP. DRIEHAUS, ET AL. MATTER IN DISPUTE: A PRO-LIFE ORGANIZATION MADE STATEMENTS ABOUT A POLITICAL CANDIDATE'S POSITION, WHICH WERE PROSECUTED BY THE OHIO ELECTIONS COMMISSION AS FALSE STATEMENTS. PUBLIC/CIVIL LIBERTIES BENEFIT: THE STATUTE AND PROCEDURE USED TO PROSECUTE FALSE STATEMENTS MADE AGAINST CANDIDATES FOR ELECTED OFFICE ARE VAGUE, OVERLY BROAD AND PROHIBIT PROTECTED FIRST AMENDMENT SPEECH. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME. WARSHAK V. UNITED STATES MATTER IN DISPUTE: ILLEGAL SEARCH AND SEIZURE OF EMAILS. PUBLIC/CIVIL LIBERTIES BENEFIT: THE STORED COMMUNICATIONS ACT VIOLATES THE FOURTH AMENDMENT BY ALLOWING SEIZURE OF CERTAIN E-MAILS WITHOUT PROBABLE CAUSE AND A WARRANT AND THE SCA WAS APPLIED WRONGLY. FEES SOUGHT AND RECOVERED: NONE AT THIS TIME.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.

OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
AMERICAN CIVIL LIBERTIES UNION OF OHIO
FOUNDATION INC
Employer identification number

23-7137105
Part I
Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)
(a)
Name, address, and EIN of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income
(e)
End-of-year assets


 		(f)
Direct controlling
entity

















Part II
Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled organization
Yes No
(1) AMERICAN CIVIL LIBERTIES UNION OF OHIO

4506 CHESTER AVENUE

CLEVELAND,OH44103
34-0700606 		CIVIL LIBERTIES ADVOCACY OH 501(C)(4)   AMERICAN CIVIL LIBERTIES UNION OF OHIO FOUNDATION INC
 
 
No












For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V—UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)
(a)
Name, address, and EIN of related organization



 		(b)
Primary activity



 		(c)
Legal domicile
(state or
foreign
country)
 		(d)
Direct controlling
entity


 		(e)
Type of entity
(C corp, S corp,
or trust)

 		(f)
Share of total income



 		(g)
Share of
end-of-year
assets

 		(h)
Percentage
ownership












Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 3
Part V
Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)
Note. Complete line 1 if any entity is listed in Parts II, III or IV.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
Yes
 
b Gift, grant, or capital contribution to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Sale of assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Purchase of assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Exchange of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Lease of facilities, equipment, or other assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Performance of services or membership or fundraising solicitations for other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations by other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Sharing of facilities, equipment, mailing lists, or other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1m
Yes
 
n Sharing of paid employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1n
Yes
 
o Reimbursement paid to other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid by other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
Yes
 
q Other transfer of cash or property to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of other organization 		(b)
Transaction
type(a-r) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) AMERICAN CIVIL LIBERTIES UNION OF OHIO INC

 A 11,448 CASH
(2) AMERICAN CIVIL LIBERTIES UNION OF OHIO INC

 M 6,198 CASH
(3) AMERICAN CIVIL LIBERTIES UNION OF OHIO INC

 N 160,644 CASH
(4) AMERICAN CIVIL LIBERTIES UNION OF OHIO INC

 P 45,034 CASH
(5)
(6)
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Are all
partners
section
501(c)(3)
organizations? 		(e)
Share of
end-of-year
assets 		(f)
Disproprtionate allocations? 		(g)
Code V—UBI
amount in box
20 of Schedule K-1
(Form 1065) 		(h)
General or
managing
partner?
Yes No Yes No Yes No






























Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 5
Part VII
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see instructions).
Identifier Return Reference Explanation
Additional Data


Software ID:  
Software Version: