American Civil Liberties Union Foundation of Iowa

What it reported doing in 2024

Legal program services: (1) litigated constitutional challenge to Iowa's criminal reentry law, the worst anti-immigrant bill in state history, obtaining preliminary injunction. (2) filed class action lawsuit challenging unconstitutional jail fees in black hawk county, Iowa. (3) litigated constitutional challenge to Iowa school book ban law, including its don't say lgbtq+ and forced outing components, on appeal of a preliminary injunction, and back before the district court on remand. (4) litigated constitutional challenge to Iowa's abortion ban, taking effect around six weeks, before many women even know they are pregnant. (5) filed three prisoner state disciplinary post-conviction relief cases for Iowa inmates subjected to unreliable drug testing and the alarmingly low some evidence burden of proof required to convict an inmate of a disciplinary violation resulting in loss of earned time and loss of access to rehabilitative programming. (6) filed emergency litigation to protect naturalized u.s. Citizen voters in Iowa from Iowa secretary of state directive to challenge them, at the polls or when voting absentee, based on only their previous status of having been lawful permanent residents at the time they obtained their driver's licenses, despite the state's knowledge that the vast majority of those challenged voters had become naturalized u.s. Citizens since that time, and were thus eligible to vote. In bringing the litigation, we successfully pressured the secretary to back off some of the most extreme aspects of his initial order. (7) other legal advocacy to protect voters ahead of 2024 general election, directing letters to all 99 Iowa county auditors and the Iowa secretary of state asking them to reject all mass challenges filed within 90 days of the election, and to restore any voters improperly removed from the lists. (8) amicus briefs filed in Iowa supreme court cases, arguing: a warrant supported by probable cause is required prior to conducting a search of a renter-occupied property when the renter does not consent to the search; court fees must not be imposed in dismissed criminal cases. (9) amicus briefs filed in federal court cases, arguing: the eighth amendment's prohibition on cruel and unusual punishments does not allow cities to issue fines or arrest people for sleeping outside in public when they have no access to adequate shelter; the right of students to receive information about race discrimination in schools is entitled to protection under the first amendment; an eeoc regulation including accommodations related to miscarriage and abortion were properly within required protections against discrimination on account of pregnancy.

Financial Efficiency

• Mission deployment rate: 64.6%; rating input score 65
• Program expense ratio: 71.8%; rating input score 72
• Fundraising efficiency: $6.2 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: 2 of 6 controls in place; rating input score 33
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 8 of 8 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 10.7%; rating input score 63; 63rd percentile among comparable filings
• Total-asset coverage ratio: 1.92; rating input score 63; 63rd percentile among comparable filings
• Liabilities to assets ratio: 0.22; rating input score 30; 30th percentile among comparable filings
• Officer compensation ratio: 38.5%; rating input score 4; 4th percentile among comparable filings

Growth

• Program expense growth: 12.7% per year; rating input score 100; 70th percentile among comparable filings
• Revenue growth: 8.8% per year; rating input score 100; 62nd percentile among comparable filings
• Asset growth: 8.8% per year; rating input score 100; 55th percentile among comparable filings