American Civil Liberties Union, Of Massachusetts in Boston, Massachusetts (MA)

American Civil Liberties Union, Of Massachusetts
Employer Identification Number (EIN)	041180450
Name of Organization	American Civil Liberties Union
Secondary Name	Of Massachusetts
Address	211 Congress St 3rd Floor, Boston, MA 02110-2410
Subsection	Civic League
Ruling Date	08/1982
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	03/2014
Assets	$1,000,000 to $4,999,999
Income	$500,000 to $999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$1,130,367
Amount of Income	$620,273
Form 990 Revenue Amount	$620,273

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
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?	Yes	Yes	Yes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	Yes	Yes	Yes
Did the organization report an amount for other liabilities?	Yes	Yes	Yes
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)?	Yes	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes	Yes
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?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
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?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
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 direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
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?	No	No	No

	2011	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		2	2	1
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No	Yes
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		13	0	24
Did the organization file all required federal employment tax returns?		Yes	No	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?		No	No	No
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, securities account, or other financial account)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
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 as charitable contributions?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
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?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0	$0
Total reportable compensation from related organizations	$155,040	$511,454	$566,733
Total estimated amount of other compensation from the organization and related organizations	$46,112	$120,564	$109,756
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	3	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2011	2012	2013	2014
Statement of Revenue
Total revenue	$591,059	$688,994	$629,798	$620,273
Contributions, Gifts, Grants and Other Similar Amounts	$117,898	$168,216	$70,487	$113,402
Program Service Revenue	$470,275	$515,153	$559,166	$506,688
900099		$515,153	$509,266	$502,588
900099		$0	$49,900	$4,100
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$1,529	$361	$145	$183
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$-12,736	$0	$0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$1,357	$18,000	$0	$0

	2011	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$663,074	$549,604	$559,667	$566,489
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$83,278	$53,523	$47,529	$37,100
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$313,390	$276,929	$288,850	$307,327
Pension plan accruals and contributions		$30,089	$38,603	$30,636
Other employee benefits		$39,104	$31,790	$45,074
Payroll taxes	$33,277	$23,953	$25,183	$26,108
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$0	$0	$0
Accounting		$8,133	$9,252	$10,190
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$0	$0	$0
Other		$33	$2,388	$25,164
Advertising and promotion		$0	$0	$0
Office expenses		$24,234	$22,317	$8,233
Information technology		$34,163	$30,454	$14,637
Royalties		$0	$0	$0
Occupancy		$40,573	$42,573	$36,970
Travel		$1,413	$1,082	$2,535
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$1,522	$1,060	$2,026
Interest		$0	$0	$0
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$99	$374	$374
Insurance		$2,372	$2,068	$1,957
Other expenses		$6,263	$8,654	$10,081
Other expenses		$4,868	$4,766	$5,203
Other expenses		$1,659	$1,543	$2,874

	2011	2012	2013	2014
Balance Sheet
Total assets	$730,855	$866,130	$951,506	$1,130,367
Cash - non-interest-bearing		$99,343	$0	$139,045
Savings and temporary cash investments		$553,298	$799,053	$0
Pledges and grants receivable, net		$0	$0	$0
Accounts receivable, net		$0	$4,000	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$0	$0	$0
Prepaid expenses and deferred charges		$0	$15,327	$0
Land, buildings, and equipment: cost or other basis		$3,642	$3,268	$2,894
Investments - publicly traded securities		$0	$0	$910,149
Investments - other securities		$0	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$209,847	$129,858	$78,279
Total liabilities	$124,326	$42,305	$57,550	$172,478
Accounts payable and accrued expenses		$36,470	$28,376	$32,536
Grants payable		$0	$0	$0
Deferred revenue		$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$5,835	$29,174	$139,942
Total net assets or fund balances	$606,529	$823,825	$893,956	$957,889
Unrestricted net assets		$823,825	$893,956	$957,889
Temporarily restricted net assets		$0	$0	$0
Permanently restricted net assets		$0	$0	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
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19	American Congregational Association	14 Beacon St Ste 100, Boston, MA 02108-3755	MA	1924-12	$1,924,912
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Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	American Civil Liberties Union Inc	125 Broad Street, New York, NY 10004-2400	NY	1970-12	$39,192,495
Subordinate	American Civil Liberties Union Inc, Group Return	125 Broad Street, New York, NY 10004-2400	NY	1970-12	$10,878,237
Subordinate	American Civil Liberties Union, New York Civil Liberties Union	125 Broad St Fl 19th, New York, NY 10004-2400	NY	1972-04	$1,997,343
Subordinate	American Civil Liberties Union, Of Northern California	39 Drumm St, San Francisco, CA 94111-4805	CA	1972-04	$1,934,171
Subordinate	American Civil Liberties Union, Of Southern California	1313 W 8th Street, Los Angeles, CA 90017-4420	CA	1970-12	$2,151,612
Subordinate	American Civil Liberties Union, Of Washington	901 5th Ave Ste 630, Seattle, WA 98164-2086	WA	1970-12	$958,836
Subordinate	American Civil Liberties Union, Of Illinois	180 N Michigan Ave Ste 2300, Chicago, IL 60601-5931	IL	1972-04	$725,085
Subordinate	American Civil Liberties Union, Of Massachusetts	211 Congress St 3rd Floor, Boston, MA 02110-2410	MA	1982-08	$620,273
Subordinate	American Civil Liberties Union, Of New Jersey	PO BOX 32159, Newark, NJ 07102-0559	NJ	1970-12	$578,351
Subordinate	American Civil Liberties Union, Of Oregon	506 Sw 6th Ave Ste 700, Portland, OR 97204-1527	OR	1970-12	$536,801
Subordinate	American Civil Liberties Union, Of Pennsylvania	The Bourse Bldg, Philadelphia, PA 19106	PA	1972-04	$482,870
Subordinate	American Civil Liberties Union, Of Ohio	4506 Chester Ave, Cleveland, OH 44103-3621	OH	1970-12	$435,815
Subordinate	American Civil Liberties Union, Of Michigan	2966 Woodward Ave, Detroit, MI 48201-3035	MI	1970-12	$431,318
Subordinate	American Civil Liberties Union, Of Florida	4500 Biscayne Blvd Ste 340, Miami, FL 33137-3227	FL	1970-12	$413,138
Subordinate	American Civil Liberties Union, Of North Carolina	PO BOX 28004, Raleigh, NC 27611-8004	NC	1970-12	$409,960
Subordinate	American Civil Liberties Union, Of Texas	PO BOX 8306, Houston, TX 77288-8306	TX	1970-12	$395,993
Subordinate	American Civil Liberties Union, Of Maryland	3600 Clipper Mill Rd Ste 350, Baltimore, MD 21211-1995	MD	1970-12	$314,206
Subordinate	American Civil Liberties Union, Of New Mexico	PO BOX 566, Albuquerque, NM 87103-0566	NM	1970-12	$296,451
Subordinate	American Civil Liberties Union, Of Hawaii	PO BOX 3410, Honolulu, HI 96801-3410	HI	1970-12	$283,828
Subordinate	American Civil Liberties Union Of Virginia Inc	701 E Franklin St Ste 1412, Richmond, VA 23219-2510	VA	1970-12	$274,359

Number of affiliated organizations

Alaska	2
Alabama	1
Arkansas	2
Arizona	1
California	3
Colorado	1
Connecticut	1
District of Columbia	1
Delaware	1
Florida	1
Georgia	1
Hawaii	1
Iowa	1
Idaho	1
Illinois	2
Indiana	2
Kentucky	1
Louisiana	1
Massachusetts	1
Maryland	1
Maine	1
Michigan	1
Minnesota	1
Missouri	1

Mississippi	1
Montana	1
North Carolina	1
Nebraska	1
New Hampshire	1
New Jersey	1
New Mexico	1
Nevada	1
New York	3
Ohio	1
Oklahoma	1
Oregon	1
Pennsylvania	1
Rhode Island	1
South Carolina	2
Tennessee	1
Texas	2
Utah	2
Virginia	2
Vermont	1
Washington	1
Wisconsin	1
West Virginia	1

Total

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