2014-11-07T13:41:10-06:00 2014-03-31 010522395 SMITH & ASSOCIATES CPAS 500 US ROUTE 1 STE 203 YARMOUTH ME 040966937 990 2013-04-01 010367357 AMERICAN CIVIL LIBERTIES UNION OF MAINE FOUNDATION AMER 2077745444 121 MIDDLE STREET ROOM/SUITE 301 PORTLAND ME 04101 ALISON BEYEA EXECUTIVE DIRECTOR 2077745444 2014-10-31 true AMANDA SCHULTZ BROWN CPA P00692494 2078468881 2014-10-31 2013 2015-11-30 17:44:51Z ALISON BEYEA 680079 false X WWW.ACLUMAINE.ORG X 1978 ME TO ADVANCE AND PRESERVE CIVIL LIBERTIES OF MAINE PEOPLE. 4 4 11 32 0 425055 607792 2000 0 95924 14407 900 1714 523879 623913 0 0 280492 365917 0 97592 158890 170765 439382 536682 84497 87231 1484448 1634616 113172 99702 1371276 1534914 TO ADVANCE AND PRESERVE CIVIL LIBERTIES OF MAINE PEOPLE. false false 214618 PUBLIC EDUCATION/AWARENESS PROGRAM: DELIVERY OF PUBLIC EDUCATION TO SCHOOLS AND COMMUNITY GROUPS THROUGH PUBLIC FORUMS, CONFERENCES, WORKSHOPS, MEETINGS, AND PUBLICATIONS DEDICATED TO A BETTER UNDERSTANDING OF THE BILL OF RIGHTS WITH PARTICULAR EMPHASIS ON THE FIRST AMENDMENT, FOURTH AMENDMENT, AND THE STATE OF CIVIL LIBERTIES IN THE POST 9/11 ENVIRONMENT. 148593 LEGAL PROGRAM: TO SUPPLY LEGAL COUNSEL, WHICH MAY OR MAY NOT BE DIRECTLY EMPLOYED BY THE FUND, TO PERSONS INVOLVED IN ACTIVITIES WHEREIN THEIR CIVIL RIGHTS AND LIBERTIES, AS GUARANTEED TO THEM UNDER THE LAWS OF THE UNITED STATES ARE THREATENED OR INFRINGED UPON, AND WHO ARE UNABLE TO OBTAIN SUCH COUNSEL WITHOUT ASSISTANCE. 363211 true true false true false false false false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false true false true false true 10 0 true 11 true false false false false false true true false false false false X 4 4 false false false false true true false true true false false false true true true true true true true false ME X ALISON BEYEA 2077745444 121 MIDDLE STREET SUITE 301 PORTLAND ME 04101 JOHN PATERSON PRESIDENT 2.31 0.23 X X 0 0 0 SUSAN PECK V. PRESIDENT 2.31 0.23 X X 0 0 0 MOLLY BUTLER BAILEY SECRETARY 1.15 0.12 X X 0 0 0 CHRISTOPHER BRANSON TREASURER 1.54 0.15 X X 0 0 0 SHENNA BELLOWS EXEC. DIR. 20.00 20.00 X 31607 31607 6574 KAREN FOSTER INTERIM ED 18.00 2.00 X 9096 1011 0 40703 32618 6574 false false false 49536 558256 25933 607792 8402 8402 46888 39863 1020 7025 -1020 6005 6005 16450 49536 15283 1167 1167 MISCELLANEOUS 547 547 547 623913 16121 46942 8333 26705 11904 250751 185687 24013 41051 15493 11000 1549 2944 32679 24119 3141 5419 20052 14237 2005 3810 4779 4779 2410 2410 2132 2132 33408 27994 1741 3673 57423 40770 5743 10910 16998 14271 452 2275 13408 13408 5741 4076 575 1090 1506 1506 PROGRAM EXPENSES 10655 10655 SPECIAL EVENT PROMOTION 7671 7671 PROFESSIONAL DEVELOPMENT 6523 4095 568 1860 DEVELOPMENT EXPENSE 4264 4264 3847 2434 692 721 536682 363211 75879 97592 X 253957 300027 31321 39853 11241 9110 36048 10464 15324 25584 1168788 1256225 3817 3817 1484448 1634616 26306 26677 27300 23670 59566 49355 113172 99702 X 795810 858300 22112 123260 553354 553354 1371276 1534914 1484448 1634616 87231 76406 1 X false true X true false X 353052 475807 538483 425055 607792 2400189 133109 18750 2000 153859 8250 12650 10395 15820 15997 63112 494411 507207 548878 442875 623789 2617160 2617160 19637 22031 31862 85023 8402 166955 19637 22031 31862 85023 8402 166955 514048 529238 580740 527898 632191 2784115 0.94000 0.90670 0.06000 0.07000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4540 52741 57281 305929 363210 72642 18161 62054 74037 74771 72642 283504 425256 2180 55675 15398 57281 130534 15514 18509 18693 18161 70877 106316 1948 10285 2983 4540 19756 725784 51404 -30811 746377 674802 52115 -1133 725784 696419 3392 -25009 674802 640249 80828 -24658 696419 488693 15927 161581 -25952 640249 0.08020 0.91980 true false 13839 692 13147 22209 9772 12437 25584 DUE TO ACLU FOUNDATION 49355 49355 X 691578 76406 320 -7671 69055 622523 2410 -1020 1390 623913 527940 320 1019 1339 526601 2410 7671 10081 536682 SCHEDULE D, PAGE 3, PART X THE FOUNDATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE- LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. IT IS THE OPINION OF MANAGEMENT THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES NOT DIRECTLY RELATED -7,671 SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON DISPOSAL OF ASSETS -1,020 SCHEDULE D, PAGE 4, PART XII, LINE 4B SPECIAL EVENT EXPENSES NOT DIRECTLY RELATED 7,671 FUNDRAISING DIN 65986 49536 16450 15283 65986 49536 16450 15283 15283 1167 X 9 25933 false false false FORM 990, PAGE 6, PART VI, LINE 6 THE BOARD OF DIRECTORS OF AMERICAN CIVIL LIBERTIES UNION OF MAINE ARE MEMBERS OF THE AMERICAN CIVIL LIBERTIES UNION OF MAINE FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE ENTIRE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE PRIOR TO FILING THE RETURN WITH THE IRS. THE FORM 990 EXCLUDING SCHEDULE B IS PROVIDED TO THE REMAINING BOARD MEMBERS PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ANY INTERESTED PERSON. AN INTERESTED PERSON IS DEFINED AS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. IF A PERSON IS AN INTERESTED PERSON WITH RESPECT TO ANY ENTITY OF WHICH THE CORPORATION IS A PART, HE OR SHE IS AN INTERESTED PERSON WITH RESPECT TO ALL ENTITIES SO RELATED. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE MINUTES OF THE BOARD AND ALL COMMITTEE WITH BOARD-DELEGATED POWERS SHALL CONTAIN THE NAMES OF INTERESTED PERSONS, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE IF A CONFLICT EXISTS, AND THE BOARD'S OR COMMITTEE'S DECISION. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR IS SUBJECT TO AN ANNUAL REVIEW. THE ORGANIZATION MAINTAINS A TOTAL COMPENSATION POLICY WITH GUIDELINES, WHICH IS BASED ON RECOMMENDATIONS FROM THE PERSONNEL COMMITTEE. THE PERSONNEL COMMITTEE ISES COMPARABILITY DATA FROM MAINE ASSOCIATION OF NONPROFITS SALARY SURVEYS AND AMERICAN CIVIL LIBERTIES UNION NATIONAL SALARY SURVEYS TO MAKE THEIR RECOMMENDATIONS. THE POLICY IS APPROVED BY THE BUDGET COMMITTEE, EXECUTIVE COMMITTEE, AND BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE FOUNDATION DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES WHO RECEIVED COMPENSATION; HOWEVER, IF ANY OFFICERS OR KEY EMPLOYEES WERE TO RECEIVE COMPENSATION THE FOUNDATION WOULD FOLLOW THE GUIDELINES USED FOR COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST; ALTHOUGH, NO FORMAL POLICY EXISTS. FORM 990, PART XI, LINE 9 LOSSES REPORTED ON RETURN 1,019 SPECIAL EVENT EXPENSES NOT DIRECTLY RELATED -7,671 LOSS ON DISPOSAL OF ASSETS 1,020 SPECIAL EVENT EXPENSES NOT DIRECTLY RELATED 7,671 ACLU OF MAINE 121 MIDDLE STREET SUITE 301 PORTLAND ME 04101 010285070 CIVIC ME 501C4 N/A false false false false false false false false false false false false false false true true false true false false ACLU OF MAINE FOUNDATION O 99903 PERSONNEL HOURS