TIN:
SCHEDULE O
(Form 990)
Department of the Treasury
Internal Revenue Service
(Form 990)
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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Inspection
Name of the organization
AMERICAN CIVIL LIBERTIES UNION OF IOWA
Employer identification number
42-0892616
42-0892616
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE DUTIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE ALL THE DUTIES OF THE BOARD OF DIRECTORS FOR THE INTERVALS BETWEEN THE REGULAR MEETINGS OF THE BOARD WHEN THE BOARD AS A WHOLE CANNOT MEET IN A TIMELY MANNER, SUBJECT TO INSTRUCTIONS AND/OR LIMITATIONS AS MAY BE IMPOSED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ACLU OF IOWA IS A MEMBERSHIP ORGANIZATION OF APPROXIMATELY 5,400 MEMBERS RESIDING IN THE STATE OF IOWA. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE AT-LARGE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS VIA ELECTRONIC BALLOT, THE LINK TO WHICH IS EMAILED. THE DIRECTORS SERVE 3 YEAR TERMS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990, INCLUDING ALL REQUIRED SUPPORTING SCHEDULES, IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE FINANCE COMMITTEE. THE RETURN IS THEN REVIEWED IN A JOINT MEETING OF THE MEMBERS OF THE FINANCE COMMITTEE WITH THE INDEPENDENT ACCOUNTING FIRM AND EXECUTIVE DIRECTOR. A COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES IS EMAILED TO ALL THE VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY AT ITS MAY BOARD MEETING, ALL DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO REVIEW OUR CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST FORM ON WHICH THEY DISCLOSE ALL POTENTIAL CONFLICTS AS DEFINED IN OUR POLICY. THE DIRECTORS ARE REMINDED THAT THEY HAVE AN OBLIGATION TO INFORM THE ORGANIZATION IF ANY CONFLICTS ARISE DURING THEIR SERVICE ON THE BOARD. THE CONFLICT OF INTEREST POLICY GUIDELINES INCLUDE: 1). NO MEMBER SHALL VOTE UPON ANY ISSUE BEFORE THE BOARD IN WHICH THE MEMBER, THE MEMBER'S EMPLOYER, OR A CLIENT OF THE MEMBER, HAS A FINANCIAL INTEREST. 2). NO MEMBER SHALL BE PRESENT FOR DEBATE ON ANY ISSUE BEFORE THE BOARD IN WHICH THE MEMBER, THE MEMBER'S EMPLOYER, OR CLIENT OF THE MEMBER, HAS A FINANCIAL INTEREST, UNLESS FULL DISCLOSURE OF THE INTEREST IS FIRST MADE TO THE BOARD, AND THE BOARD DETERMINES, ON THE BASIS OF FULL DISCLOSURE OF THE FACTS, THAT THE INTEREST DOES NOT GIVE RISE TO A CONFLICT OF INTEREST THAT JUSTIFIES BARRING THE MEMBER FROM BEING PRESENT FOR ALL OR PART OF THE DEBATE. 3). IN SITUATIONS NOT PROVIDED FOR IN THE PRECEDING GUIDELINE #2, WHERE THE MEMBER HAS A SIGNIFICANT RELATIONSHIP OR AFFILIATION WITH ANOTHER PERSON OR ORGANIZATION THAT HAS A SIGNIFICANT INTEREST, FINANCIAL OR OTHERWISE, IN A MATTER BEFORE THE BOARD, THE MEMBER SHALL DISCLOSE THE NATURE OF THE RELATIONSHIP AND INTEREST BEFORE DEBATE ON THE ISSUE, AND THE MEMBER SHALL NOT VOTE UPON THE ISSUE. THE BOARD MAY BAR THE MEMBER FROM BEING PRESENT FOR ALL OR PART OF THE DEBATE. 4). NO MEMBER, OR ANY OF THAT PERSON'S FAMILY, SHOULD ACCEPT ANY GIFT, ENTERTAINMENT, SERVICE, LOAN, OR PROMISE OF FUTURE BENEFITS FROM ANY PERSON WHO EITHER PERSONALLY OR WHOSE EMPLOYEES MIGHT BENEFIT OR APPEAR TO BENEFIT FROM SUCH MEMBER'S CONNECTION WITH THE ACLU OF IOWA AFFILIATE, UNLESS THE FACTS OF SUCH BENEFIT, GIFT, ENTERTAINMENT, SERVICE, OR LOAN ARE DISCLOSED IN GOOD FAITH AND ARE AUTHORIZED BY THE BOARD. THIS GUIDELINE IS NOT INTENDED TO APPLY TO GIFTS AND/OR SIMILAR ENTERTAINMENT OF NOMINAL VALUE THAT CLEARLY ARE IN KEEPING WITH GOOD BUSINESS ETHICS AND DO NOT OBLIGATE THE RECIPIENT. 5). NO MEMBER SHOULD PERFORM, FOR ANY PERSONAL GAIN, SERVICES FOR THE ACLU OF IOWA AFFILIATE AS A SUPPLIER OF GOODS OR SERVICES, AS AN EMPLOYEE OR CONSULTANT, OR IN ANY OTHER CAPACITY WHICH PROMISES COMPENSATION OF ANY KIND, UNLESS THE FACTS ARE DISCLOSED FULLY AND IN GOOD FAITH AND THE BOARD OR BOARD COMMITTEE AUTHORIZES THE TRANSACTION. THE MEMBER SHALL DISCLOSE THE RELATIONSHIP OF ANY FAMILY MEMBER OR OTHER CLOSE RELATIVE SEEKING TO PERFORM SUCH SERVICES FOR PERSONAL GAIN FOR THE ACLU OF IOWA AFFILIATE. 6). NO MEMBER OR ANY OF THAT PERSON'S FAMILY SHOULD HAVE ANY BENEFICIAL INTEREST IN, OR SUBSTANTIAL OBLIGATION TO, ANY ACLU OF IOWA AFFILIATE SUPPLIER OF GOODS OR SERVICES OR ANY OTHER ORGANIZATION THAT IS ENGAGED IN DOING BUSINESS WITH OR SERVING THE ACLU OF IOWA AFFILIATE UNLESS IT HAS BEEN DETERMINED BY THE BOARD, ON THE BASIS OF FULL DISCLOSURE OF FACTS, THAT SUCH INTEREST DOES NOT GIVE RISE TO A CONFLICT OF INTEREST. ANY MATTER OF QUESTION OR INTERPRETATION THAT ARISES RELATING TO THIS POLICY SHOULD BE REFERRED TO THE PRESIDENT OF THE BOARD AND TO THE GENERAL COUNSEL OF THE ACLU OF IOWA FOR DECISION OR FOR REFERRAL TO THE BOARD OF DIRECTORS FOR DECISION, WHERE APPROPRIATE. EACH MEMBER IS REQUIRED TO REPORT ANY POTENTIAL CONFLICT AS SOON AS THE POTENTIAL CONFLICT IS APPARENT. EACH MEMBER SHALL ANNUALLY REPORT ON THE STATUS OF POTENTIAL CONFLICTS OF INTEREST AS OUTLINED IN THIS POLICY. IN ADDITION TO THE BOARD OF DIRECTORS, THE CONFLICT OF INTEREST POLICY APPLIES TO ALL STAFF DIRECTORS AND BOARD COMMITTEE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 15 | IT HAS BEEN THE PRACTICE OF THE ACLU OF IOWA TO HAVE COMPARABLE SURVEY SALARY DATA FROM OTHER ACLU AFFILIATES PRESENTED TO THE EXECUTIVE COMMITTEE DURING THE PROCESS OF DETERMINING SALARIES. IN ADDITION, CONTEMPORANEOUS NOTES AND MINUTES OF THESE PROCEEDINGS HAVE BEEN KEPT AND MAINTAINED IN OUR FILES. THIS PROCESS WAS LAST REVIEWED AND APPROVED BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION IN 2022. THE EXECUTIVE DIRECTOR AND ACCOUNTING/HR MANAGER PREPARE THE INITIAL BUDGET. THE EXECUTIVE DIRECTOR AND ACCOUNTING/HR MANAGER RESEARCH THE UNADJUSTED CONSUMER PRICE INDEX CHANGE TO DETERMINE THE PERCENTAGE CHANGE FROM DECEMBER TO NOVEMBER, A 12-MONTH PERIOD. THE CONSUMER PRICE INDEX CHANGE IS THE BASIS FOR A COLA IN SALARY AND WAGES. BASE PAY FOR STAFF POSITIONS REPORTING TO THE EXECUTIVE DIRECTOR SHALL BE WITHIN THE PREVAILING WAGE AND COMPENSATION RANGES FOR LIKE POSITIONS IN THE REGION AND THE ANNUAL ACLU AFFILIATE SALARY SURVEY. A STUDY OF PREVAILING WAGE RANGES IS CONDUCTED AT LEAST BI-ANNUALLY. THE EXECUTIVE DIRECTOR APPLIES MERIT INCREASES BASED ON REGULARLY SCHEDULED CHECK IN MEETINGS WITH EACH STAFF, BUT NOT TO EXCEED THE ESTABLISHED RANGE. THE EXECUTIVE COMMITTEE DETERMINES ANY SALARY CHANGES FOR THE EXECUTIVE DIRECTOR AS PART OF THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION. A BUDGET IS PRESENTED TO THE FINANCE COMMITTEE IN JANUARY OR FEBRUARY AND APPROVAL BY THE BOARD OF DIRECTORS OCCURS IN FEBRUARY OR MARCH, PRIOR TO THE BEGINNING OF THE NEW FISCAL YEAR. EMPLOYEES ARE NOTIFIED OF ANY SALARY CHANGES BY THE EXECUTIVE DIRECTOR. QUARTERLY, THE ACCOUNTING/HR MANAGER CALCULATES ACTUAL HOURS AND PERCENTAGE SPENT ON UNION BUSINESS FROM EMPLOYEE TIME SHEETS. THE EXECUTIVE DIRECTOR REVIEWS THESE CALCULATIONS. THE ACCOUNTING/HR MANAGER APPLIES THE PERCENTAGE CALCULATED TO ACUTAL PERSONNEL COSTS, INCLUDING BOTH SALARY AND BENEFITS, AS PART OF THE PROCESS FOR CALCULATING SHARED COSTS AND THE "H" ELECTION. AFTER THE END OF EACH QUARTER, THE ACCOUNTING/HR MANAGER MAKES CASH TRANSFERS BETWEEN UNION AND FOUNDATION CHECKING ACCOUNTS FOR THE AMOUNT DUE FROM THE UNION TO THE FOUNDATION FOR QUARTERLY SHARED COSTS, AND THE AMOUNT DUE FROM THE FOUNDATION TO THE UNION FOR THE QUARTERLY "H" ELECTION REIMBURSEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON RECEIPT OF A WRITTEN REQUEST, WITHIN FIVE BUSINESS DAYS, THE ORGANIZATION WILL PROVIDE COPIES OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS. REQUESTS MAY BE SENT TO: ACLU-IA, 505 FIFTH AVENUE, STE. 808, DES MOINES, IA 50309. REQUESTS MAY ALSO BE SENT THROUGH THE ORGANIZATION'S WEBSITE, WWW.ACLU-IA.ORG. CLICK ON "CONTACT US". REQUESTS MUST PROVIDE A RETURN POSTAL ADDRESS OR EMAIL ADDRESS. |
| FORM 990, PART XII, LINE 2C | NO CHANGES FROM PRIOR YEAR. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021
Additional Data
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