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Tax Status Governance Fund Raising Financial

Name:	Americans United for Separation of Church and State
Address:	1301 K Street NW, Suite 850, East Tower
	Washington, DC 20005
Phone:	202-466-3234
Web Address:	www.au.org
Also known as: Americans United

Americans United for Separation of Church and State (AU) meets the 20 Standards for Charity Accountability.

AU is involved in educating the American public about the importance of religious liberty through the separation of church and state and defending that constitutional principle. The organization reports that it currently represents more than 75,000 individuals, as well as 3,000 cooperating churches and other religious bodies. AU is involved in court cases, setting legal precedents on behalf of church-state separation. The organization initiates lawsuits, provides legal counsel and support in other cases, and serves as partners in joint lawsuits. AU has a monthly publication, "Church & State," a magazine covering the church-state field. By reading "Church & State," lawmakers, clergy, attorneys, scholars, journalists, and other citizens can stay informed on issues affecting Constitutional liberties. In addition, AU produces issue-papers, legislative alerts, reference materials and books. AU reports that these publications are available to the public, either at no cost or at nominal cost, via a phone call, e-mail or letter to the organization. Furthermore, AU serves as a liaison between its members and Congress, the White House and state legislatures. In addition, AU assists its membership and the public in making their opinions known to public officials. Some ($239,828 or 13%) of AU's education and publication division activities are carried out in conjunction with fund raising appeals.

For the fiscal year ended September 30, 2008, AU's program expenses were:

Educational and publication division	1,829,742
Field services division	1,266,668
Legal division	1,198,453
Special project	630,396
Trustee and national advisory council	76,911
Total Program Expenses:	$5,002,170

Chief Executive : Barry W. Lynn, Executive Director

Compensation*:

$219,886

Chair of the Board: Paul D. Simmons
Chair's Profession / Business Affiliation: Clinical Professor of Medical Ethics

Board Size: 15

Paid Staff Size: 35

*October 1, 2007 - September 30, 2008 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:

Direct mail, telemarketing, special events, grant proposals, Internet appeals, planned giving, and membership appeals

Fund raising costs were 22% of related contributions. (Related contributions, which totaled $5,174,146, are donations received as a result of fund raising activities.)

AU incurred joint costs of $702,354 for informational materials and activities that included fund raising materials. Of those costs, $320,062 was allocated to fund raising expenses, $239,828 was allocated to program expenses, and $142,464 was allocated to administrative expenses.

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on AU's audited financial statements for the fiscal year ended September 30, 2008.

Source of Funds
Contributions	3,596,672
Trusts and foundations	925,247
Investment income, net	687,469
Legal settlement	640,000
Bequests	520,877
Gift annuity income	128,643
Other revenue	118,831
Market adjustment on interest rate swap	21,990
Special events	9,460
Sales	9,022
Local churches	2,809
Institutional support	250
Present value adjustment to remainder trust	-35,828
Total Income	$6,625,442

Uses of Funds as a % of Total Expenses

Programs: 68%  Fund Raising: 16%  Administrative: 16%

Total income				$6,625,442
	Program expenses			$5,002,170
	Fund raising expenses			1,148,826
	Administrative expenses			1,193,043
Total expenses				$7,344,039
Expenses in Excess of Income				(718,597)
Beginning net assets				7,566,197
Other Changes in Net Assets				(1,478,763)
Ending net assets				5,368,837
Total liabilities				4,485,430
Total assets				$9,854,267

Note:
In the above financial summary, "other changes in net assets" represents ($-1,478,763) which includes a minimum pension liability adjustment ($229,810) and unrealized losses on investments ($-1,708,573).