2024-08-07T07:47:16-05:00 2023-09-30 521197902 MULLEN SONDBERG WIMBISH & STONE PA 888 BESTGATE ROAD SUITE 310 ANNAPOLIS MD 21401 990 2022-10-01 530184647 AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE AMER 2024663234 1310 L STREET NW 200 WASHINGTON DC 20005 RACHEL LASER PRESIDENT AND CEO 2024663234 2024-08-06 1 0 ERIC P SIEGFRIED CPA P01278242 4102244920 2024-08-06 2022 2024-08-08 14:25:15Z RACHEL LASER 1310 L STREET NW 200 WASHINGTON DC 20005 23169139 0 X WWW.AU.ORG X 1948 DC TO DEFEND, MAINTAIN, AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF RELIGION AND GOVERNMENT. 13 13 44 0 0 0 11187289 16915008 2338 46778 82326 456258 590608 513649 11862561 17931693 15300 25200 0 0 5337109 6063346 315609 346974 1932201 4672256 5279790 10340274 11715310 1522287 6216383 21019553 27078448 5613908 4504977 15405645 22573471 X AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE IS A NONPARTISAN EDUCATIONAL AND ADVOCACY ORGANIZATION DEDICATED TO ADVANCING THE SEPARATION OF RELIGION AND GOVERNMENT AS THE ONLY WAY TO ENSURE FREEDOM OF RELIGION, INCLUDING THE RIGHT TO BELIEVE OR NOT BELIEVE, FOR ALL. 0 0 3835819 1778 EDUCATIONAL AND PUBLICATION DIVISION: PROVIDE BOTH PRINT AND ELECTRONIC EDUCATIONAL MATERIAL FOR DISTRIBUTION TO THE GENERAL PUBLIC REGARDING THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF CHURCH AND STATE. 2008699 25200 64347 FIELD SERVICES DIVISION: MAINTAIN CLOSE CONTACT WITH VARIOUS GOVERNMENT LEADERS AND FAITH LEADERS NATIONWIDE. ALERT MEMBERS TO PROPOSED LEGISLATION ON CHURCH-STATE SEPARATION ISSUES. 1951819 45000 LEGAL DIVISION: LEGAL EXPENSES INCURRED IN THE DEFENSE OF THE SEPARATION OF CHURCH AND STATE. 529306 LEGAL ACADEMY: BRING TOGETHER LAW STUDENTS WORKING AS SUMMER LEGAL INTERNS AT THE ORGANIZATION AND OTHER LEADING NONPROFIT LITIGATION GROUPS. THE LEGAL ACADEMY WILL FOCUS ON USING HIGH-IMPACT LITIGATION TO PROTECT THE RIGHTS OF MARGINALIZED PEOPLE. THE PROGRAM REPRESENTS THE ORGANIZATION'S COLLECTIVE COMMITMENT TO CULTIVATE A NEW GENERATION OF LEADERS WHO CAN SHAPE THE LAW INTO THE FUTURE. THE LEGAL ACADEMY WILL TEACH HARD LITIGATING SKILLS, PHILOSOPHY AND STRATEGY, AND THROUGH ITS CONTINUING EDUCATION AND ALUMNI NETWORKS, IT WILL ALSO FORGE A MULTI-GENERATIONAL COMMUNITY TO BOLSTER UPCOMING LEADERS. 19498 TRUSTEE AND NATIONAL ADVISORY COUNCIL MEETINGS TO FURTHER THE ORGANIZATION'S MISSION. 548804 8345141 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE 2024663234 1310 L STREET NW SUITE 200 WASHINGTON DC 20005 JIM WINKLER CHAIR 1.00 X X 0 0 0 MICHELE SHELLY HENRY ESQ VICE CHAIR 1.00 X X 0 0 0 TERESA BLAXTON PHD SECRETARY 1.00 X X 0 0 0 REV DR BRIAN KAYLOR TREASURER 1.00 X X 0 0 0 MURALI BALAJI DIRECTOR 1.00 X 0 0 0 NANCY FRIEDMAN ESQ DIRECTOR 1.00 X 0 0 0 MARA KEISLING DIRECTOR 1.00 X 0 0 0 DWAYNE LESLIE ESQ DIRECTOR 1.00 X 0 0 0 DAPHNE LAZAR PRICE DIRECTOR 1.00 X 0 0 0 AMY NORR ESQ DIRECTOR 1.00 X 0 0 0 JASON STEWART DIRECTOR 1.00 X 0 0 0 CHUCK TAYLOR ESQ DIRECTOR 1.00 X 0 0 0 SAM K WEISMAN DIRECTOR 1.00 X 0 0 0 RACHEL LASER PRESIDENT AND CEO 40.00 X 255538 0 66538 CYNTHIA HESS CHIEF OPERATING OFFICER 40.00 X 138508 0 23115 MICHAEL SMOOT CHIEF FINANCIAL OFFICER 40.00 X 132145 0 45800 RICHARD KATSKEE VICE PRESIDENT & LEGAL DIRECTOR 40.00 X 208604 0 55824 MARGARET GARRETT VP FOR PUBLIC POLICY 40.00 X 198969 0 33909 ALEXANDER LUCHENITSER ASSOCIATE VP & ASSOCIATE LEGAL DIRECTOR 40.00 X 173527 0 51325 VICKIE SEVENER CHIEF DEVELOPMENT OFFICER 40.00 X 184350 0 28743 KATHLEEN DUIS SENIOR DIRECTOR OF DEVELOPMENT 40.00 X 161454 0 18051 KENNETH UPTON SENIOR LITIGATION COUNSEL 40.00 X 168660 0 35468 1621755 0 358773 19 0 1 0 RWT PRODUCTION LLC 8932 ORANGE HUNT LANE ANNANDALE VA 22203 DIRECT MAIL SERVICES 1421065 EIDOLON COMMUNICATIONS INC 15 MAIDEN LANE SUITE 1401 NEW YORK NY 10038 FUNDRAISING CONSULTING 336450 KEY ACQUISTION PARTNERS LLC 199 MONTGOMERY AVE SUITE 100 ROCKVILLE MD 20850 DIRECT MAIL SERVICES 185513 CLYDE GROUP LLC 1152 15TH STREET NW SUITE 750 WASHINGTON DC 20005 STRATEGIC CONSULTING 155495 4 16915008 62812 16915008 LEGAL SETTLEMENT 541100 45000 45000 LITERATURE SALES 459900 1778 1778 46778 643710 643710 5049994 5237446 -187452 -187452 -187452 MINIMUM PENSION LIABILITY ADJUSTM 900099 432706 432706 CONFERENCE INCOME 900099 64347 64347 OTHER REVENUE 900099 12818 12818 3778 3778 513649 17931693 111125 0 905560 25200 25200 926073 625709 219845 80519 3958243 3050121 308468 599654 277889 246417 3695 27777 570113 495830 17220 57063 331028 277815 20892 32321 35204 26598 3628 4978 346974 346974 83939 83939 745355 306570 56411 382374 369431 360012 3971 5448 844011 651924 35614 156473 279945 164613 19836 95496 512417 387161 52807 72449 148060 134679 12450 931 222807 140496 65614 16697 1625 1228 167 230 186167 151037 14810 20320 39480 31847 3218 4415 DIRECT MAIL 1505896 977178 513887 14831 NATIONAL ADVOCACY SUMMI 255263 255263 OTHER 25692 15945 1496 8251 TRUSTEE EXPENSES 19498 19498 5000 5000 11715310 8345141 1437968 1932201 601866 1032599 3045680 230073 5150497 1243976 29306 116428 10156 8061 247103 86645 1467957 1003438 610026 464519 8986818 21893518 168651 167709 2169450 1834920 21019553 27078448 694567 708416 2500 0 4916841 3796561 5613908 4504977 X 15254913 19583064 150732 2990407 15405645 22573471 21019553 27078448 6216383 951443 0 X X 0 1 X 1 0 X 8186706 7330873 14822631 11187289 16979355 58506854 8186706 7330873 14822631 11187289 16979355 58506854 58506854 513632 391923 309612 320940 643710 2179817 109922 74241 9703 20714 12818 227398 60914069 767015 0.96050 0.95440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33725 552984 586709 11128601 11715310 735766 183942 0 0 557870 587259 667014 735766 2547909 3821864 532198 536878 544553 586709 2200338 139468 146815 166754 183942 636979 955469 27325 27146 27213 33725 115409 5370 5370 897076 560029 337047 565511 443409 122102 464519 DEPOSITS 100510 OPERATING LEASE RIGHT OF USE ASSET 1699681 FINANCE LEASE RIGHT OF USE ASSETS, NET ACCUMULATED AMORTIZATION 34729 1834920 CHARITABLE ANNUITY PAYABLE 336808 ACCRUED PENSION LIABILITY 929557 REMAINDER TRUST PAYABLE 84866 FINANCE LEASE OBLIGATIONS 37479 OPERATING LEASE LIABILITY 2407851 3796561 X 19949150 951443 1149953 2101396 17847754 83939 83939 17931693 12781324 1149953 1149953 11631371 83939 83939 11715310 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRS SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER WASHINGTON D.C. STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. X X X X X 1 EIDOLON COMMUNICATIONS 15 MAIDEN LANE SUITE 1401 NEW YORK NY 10038 CONSULTANT 0 2849854 322110 2527744 PUBLIC INTEREST COMMUNICATIONS 8381 OLD COURTHOUSE ROAD SUITE 100 VIENNA VA 22182 CONSULTANT 0 23511 24864 -1353 2873365 346974 2526391 AL AK AZ AR CA CT FL GA IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI CO HI ND X X X 0 0 0 0 0 0 0 0 0 RACHEL LASER PRESIDENT AND CEO 255538 0 0 0 0 0 31613 0 34925 0 322076 0 0 0 RICHARD KATSKEE VICE PRESIDENT & LEGAL DIRECTOR 208604 0 0 0 0 0 26280 0 29544 0 264428 0 0 0 MARGARET GARRETT VP FOR PUBLIC POLICY 198969 0 0 0 0 0 24445 0 9464 0 232878 0 0 0 ALEXANDER LUCHENITSER ASSOCIATE VP & ASSOCIATE LEGAL DIREC 173527 0 0 0 0 0 21832 0 29493 0 224852 0 0 0 VICKIE SEVENER CHIEF DEVELOPMENT OFFICER 184350 0 0 0 0 0 17899 0 10844 0 213093 0 0 0 KENNETH UPTON SENIOR LITIGATION COUNSEL 168660 0 0 0 0 0 20571 0 14897 0 204128 0 0 0 KATHLEEN DUIS SENIOR DIRECTOR OF DEVELOPMENT 161454 0 0 0 0 0 10417 0 7634 0 179505 0 0 0 MICHAEL SMOOT CHIEF FINANCIAL OFFICER 132145 0 0 0 0 0 16800 0 29000 0 177945 0 0 0 CYNTHIA HESS CHIEF OPERATING OFFICER 138508 0 0 0 0 0 12846 0 10269 0 161623 0 0 0 MICHELE SHELLY HENRY ESQ VICE CHAIR BOARD OF DIRECTORS 28257 LEGAL SERVICES 0 X 16 62812 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWS THE 990 FORM BEFORE IT IS FILED THEN IT IS SENT VIA EMAIL TO THE ENTIRE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, AND VICE PRESIDENT AND LEGAL DIRECTOR ON AN ANNUAL BASIS. THE SIGNED CONFLICT OF INTEREST FORMS ARE RETURNED TO THE CHIEF OPERATING OFFICER WHERE THEY ARE REVIEWED FOR POSSIBLE CONFLICTS. IF A CONFLICT IS DISCLOSED THEN IT IS BROUGHT TO THE ATTENTION OF THE CHIEF EXECUTIVE OFFICER AND BOARD OF TRUSTEES FOR FINAL RESOLUTION. THE BOARD OF TRUSTEE MEMBERS ALSO SEPARATELY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY FORMS. SIGNED CONFLICT OF INTEREST FORMS ARE ON FILE IN THE CHIEF OPERATING OFFICER'S OFFICE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IS BASED ON BOTH THE RESULTS OF THE CHIEF EXECUTIVE OFFICERS'S ANNUAL EVALUATION AND MARKET PAY FOR THIS POSITION COMPARING SIMILAR ORGANIZATIONS IN THE SAME GEOGRAPHIC AREA. THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND DETERMINES COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.