2023-02-15T15:52:19-06:00 2022-03-31 680372583 CROPPER ACCOUNTANCY CORPORATION 2700 YGNACIO VALLEY ROAD SUITE 270 WALNUT CREEK CA 94598 990 2021-04-01 851471040 ACLU California Action ACLU 9162492500 1017 L Street PO Box 630 Sacramento CA 95814 CARL CRIDER TREASURER 9162492500 2023-02-15 1 CARL CRIDER 999009999 Mary Ann Cropper P01709825 9259323860 2023-02-14 0 AAL1 IAL1 2021 2023-03-07 01:45:13Z X CARLOS MARQUEZ 1017 L Street PO Box 630 Sacramento CA 95814 4073861 0 X www.aclucalaction.org X 2020 CA ACLU CALIFORNIA ACTION ADVOCATES FOR THE DEFENSE AND ADVANCEMENT OF CIVIL LIBERTIES AND CIVIL RIGHTS. 9 9 15 0 0 0 772858 4073785 0 0 0 76 0 0 772858 4073861 0 1400 0 0 0 1832314 0 0 0 178827 1148830 178827 2982544 594031 1091317 594031 2088727 0 359947 594031 1728780 X SEE SCHEDULE OACLU CALIFORNIA ACTION ADVOCATES FOR THE DEFENSE AND ADVANCEMENT OF CIVIL LIBERTIES AND CIVIL RIGHTS IN THE CALIFORNIA STATE CAPITOL. WE WORK TO SECURE GREATER EQUALITY, EQUITY, JUSTICE, AND FREEDOM FOR ALL CALIFORNIANS. OUR POLICY PRIORITIES ARE AIMED AT DISMANTLING SYSTEMS ROOTED IN OPPRESSION AND DISCRIMINATION THROUGH AN INTEGRATED ADVOCACY APPROACH THAT EMPLOYS RIGOROUS POLICY ANALYSIS, LOBBYING, COMMUNICATIONS, COALITION-BUILDING, AND GRASSROOTS ORGANIZING. ACLU CALIFORNIA ACTION IS A 501(C)(4) SOCIAL WELFARE ORGANIZATION FORMED BY THE SIX ACLU ENTITIES IN CALIFORNIA FOR THE PURPOSE OF ENGAGING IN STATEWIDE ADVOCACY. 0 0 2636525 1400 All 2,776 pieces of legislation introduced in the California State Legislature were reviewed; 659 of those bills were actively monitored due to their potential to impact civil liberties and civil rights. We advocated our support for 120 bills; sponsoring 16 pieces legislation, nine of which were signed into law. We opposed 54 bills and succeeded in defeating or resolving our concerns on 43 of them. A legislative scorecard, evaluating Senate and Assembly members alignment with our legislative positions, was developed and published. 2636525 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 15 1 0 0 0 0 1 0 0 0 0 0 0 X 9 9 1 1 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X Lindsay Cooper Martin 9162495200 1017 L Street PO Box 630 Sacramento CA 95814 Connie Tcheng Chair and Board member 5.00 X X 0 0 0 Mariko Yoshihara Secretary and Board member 5.00 X X 0 0 0 Carl Crider Treasurer and Board member 5.00 X X 0 0 0 China Brotsky Board member 2.00 X 0 0 0 Norma Chavez-Peterson Board member 2.00 X 0 0 0 Elliott Gordon Board member 2.00 X 0 0 0 Neal Ortiguerra Board member 2.00 X 0 0 0 Abdi Soltani Board member 2.00 X 0 0 0 Hector Villagra Board member 2.00 X 0 0 0 Carlos Marquez Executive Director as of Sept 2021 40.00 X 56207 0 3529 Kevin Baker Interim E.D. & Government Affairs 40.00 X 159415 0 18863 Elizabeth Garcia Bynum Interim E.D. & Statewide Collaboration 40.00 X 137453 0 22902 353075 0 45294 2 0 1 0 Glenn Backes 2916 Franklin Blvd Sacramento CA 95818 Consulting services 109250 Eleventh and L Properties 1127 L Street Sacramento CA 95814 Rent 102283 2 4065835 7950 7950 4073785 76 76 4073861 76 0 0 X 1400 1400 353075 312118 40957 1118850 989079 129771 246092 217548 28544 114297 101040 13257 54282 25823 28459 28433 28433 678225 664360 13865 2444 2161 283 29695 20876 8819 100809 89116 11693 12636 9503 3133 1107 913 194 11667 11667 45468 28369 17099 Social media 64243 56372 7871 Professional developmen 41522 36706 4816 Dues and subscriptions 17737 14740 2997 Recruitment 16876 14919 1957 43686 39815 3871 2982544 2636525 346019 0 594031 1460691 450414 1249 145090 0 31283 594031 2088727 359947 0 359947 X 594031 182053 1546727 594031 1728780 594031 2088727 1091317 43432 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1821 0 0 0 1 0 0 Part I-A, Line 1: ACLU CALIFORNIA ACTION INCURRED POLITICAL EXPENDITURES IN CONNECTION WITH THE 2021 CALIFORNIA GUBERNATORIAL RECALL ELECTION INCLUDING SOCIAL MEDIA ADS AND HOSTING OF A WEBSITE PAGE. 0 4073861 0 4073861 0 4073861 2982544 0 2982544 0 2982544 X X 0 0 0 0 0 0 0 0 0 Kevin Baker Interim E.D. & Government Affairs 146751 0 10809 0 1855 0 8465 0 10398 0 178278 0 0 0 Elizabeth Garcia Bynum Interim E.D. & Statewide Collaborati 99385 0 9231 0 28837 0 7525 0 15377 0 160355 0 0 0 Form 990, Part VI, Section A, line 2 Ex-officio Directors are designated by their function as Executive Directors of one of the member Unions; a Union's Designated Director also sits on its governing board. Form 990, Part VI, Section A, line 3 Until the new Finance and Administration Manager was hired in August 2022, the organization contracted with a third party to process financial transactions and report on financial results. Thereafter, such functions have been performed by the organization rather than delegated to a third party. In addition, ACLU California Action has contracted with a Professional Employer Organization (PEO) to provide payroll processing, human resources consulting, and provision of certain employee benefits. Under this model, the PEO is the employer of record (statutory employer) for all ACLU California Action worksite employees. The PEO pays each worksite employee's wages as directed and funded by ACLU California Action. Those payments are made from the PEO bank account and all federal taxes and wage reporting is made under the the PEO federal EIN. The PEO issues all W-2 forms. Form 990, Part VI, Section A, line 7a According to ACLU California Action's Bylaws, the six ACLU entities in California each have the right to designate one of their current Directors as a Director of ACLU California Action. The Executive Directors of the three other IRC Section 501(c)(4) exempt ACLU entities in California are also automatically Directors of ACLU California Action. Form 990, Part VI, Section A, line 7b ACLU California Action was formed by and is affiliated with each of the other six ACLU entities in California, three of which are recognized as exempt under IRC Section 501(c)(3) (the "Foundations") and three of which are exempt under IRC Section 501(c)(4) (the Unions"). The Unions and Foundations do not have voting rights with respect to ACLU California Action, which is governed by its Board of Directors. However, ACLU California Action's Article and Bylaws provide that certain major governance decisions, including changes to the Articles of Incorporation, certain changes to the Bylaws, merger, dissolution, or the transfer of substantial assets, require prior approval from each of the Unions and Foundations. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by management and counsel prior to filing. The Form 990 is provided to the Board of Directors prior to filing. Form 990, Part VI, Section B, line 12c Each director, officer, committee member, and key employee annually signs a statement to affirm that they have read, understood, and agreed to comply with the Conflict of Interest policy and disclose their interest that could reasonably give rise to actual or potential conflicts. Such potential conflicts are resolved promptly. Form 990, Part VI, Section B, line 15a The board of directors reviewed comparability data in the process of determining the Executive Director's compensation including other Form 990s and approved the compensation. Form 990, Part VI, Section C, line 19 No other documents available to the public. Form 990, Part IX, line 11g Payroll processing: Program service expenses 22,484. Management and general expenses 2,950. Fundraising expenses 0. Total expenses 25,434. Outside services - consultants: Program service expenses 599,819. Management and general expenses 3,499. Fundraising expenses 0. Total expenses 603,318. Outside services - Information technology: Program service expenses 42,057. Management and general expenses 6,949. Fundraising expenses 0. Total expenses 49,006. Bank fees: Program service expenses 0. Management and general expenses 467. Fundraising expenses 0. Total expenses 467. Form 990, Part XII, Line 1 The organization changed its basis of accounting during the year align with GAAP and in preparation for a financial statement audit. FORM 990, Part XII, Line 2c An audit committee oversees the independent audit process, financial integrity, and accounting controls of the organization.