2022-01-11T09:27:03-06:00 2021-03-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2020-04-01 526070446 AMERICAN CIVIL LIBERTIES UNION FUND OF THE DISTRICT OF COLUMBIA AMER 2024570800 915 15TH STREET NW NO 2ND FL WASHINGTON DC 20005 NATHAN WARNER INTERIM EXECUTIVE DIRECTOR 2024570800 2022-01-11 1 NATHAN WARNER 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z MONICA HOPKINS 915 15TH STREET NW NO 2ND FL WASHINGTON DC 20005 3514564 0 X WWW.ACLUDC.ORG X 1967 DC PRESERVATION OF CIVIL LIBERTIES THROUGH LITIGATION AND PUBLIC EDUCATION. 9 9 22 35 0 0 2163980 3364263 20142 10890 24819 139411 0 0 2208941 3514564 0 0 0 0 829803 1152814 0 0 361988 366685 360258 1196488 1513072 1012453 2001492 6766998 10525166 168883 141350 6598115 10383816 PRESERVATION OF CIVIL LIBERTIES THROUGH LITIGATION AND PUBLIC EDUCATION. 0 0 516562 10890 LEGAL: ARRANGING FOR AND REPRESENTATION OF CLIENTS IN LEGAL ACTIONS IN DEFENSE OF CIVIL LIBERTIES. 166330 EDUCATION AND ADVOCACY: ANSWERING PUBLIC AND PRESS INQUIRIES ABOUT CIVIL LIBERTIES, ACLU POSITIONS, AND ACLU LITIGATION. WRITING AND LECTURING ABOUT CIVIL LIBERTIES AND ACLU LITIGATION. 682892 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 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 1 0 0 0 1 12 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 X MONICA HOPKINS 2024570800 915 15TH STREET NW 2ND FLOOR WASHINGTON DC 20005 SAMUEL DAUGHETY PRESIDENT 1.00 1.00 X X 0 0 0 HEIDI TSEU GOULET VICE PRESIDENT 1.00 1.00 X X 0 0 0 JAMES WEINGARTEN TREASURER 1.00 1.00 X X 0 0 0 SCOTT GREYTAK SECRETARY 1.00 1.00 X X 0 0 0 REBECCA COKLEY DIRECTOR 1.00 1.00 X 0 0 0 ALLISON GREEN DIRECTOR 1.00 1.00 X 0 0 0 KIMBERLY LEBLANC-ROSS DIRECTOR 1.00 1.00 X 0 0 0 UZOMA NKWONTA DIRECTOR 1.00 1.00 X 0 0 0 COURTNEY STEWART DIRECTOR 1.00 1.00 X 0 0 0 MONICA HOPKINS EXECUTIVE DIRECTOR 32.00 8.00 X 152698 0 13698 ART SPITZER LEGAL CO-DIRECTOR 40.00 0.00 X 140810 0 66570 BRIGID SLIPKA DIRECTOR OF PHILANTHROPY 40.00 0.00 X 119931 0 25665 SCOTT MICHELMAN LEGAL CO-DIRECTOR 40.00 0.00 X 114916 0 6261 528355 0 112194 4 0 1 0 0 3364263 16021 3364263 LEGAL FEES 900099 10890 10890 10890 110500 110500 28911 0 28911 28911 28911 3514564 10890 0 139411 115105 49495 40287 25323 813122 433912 149469 229741 57846 16563 32522 8761 89032 47080 17057 24895 77709 40544 15767 21398 65855 65855 5637 5637 91370 86911 4459 14 14 29833 15359 5843 8631 94824 49473 19240 26111 38 38 3314 1009 9 2296 9887 5159 2006 2722 22141 5947 16194 SUBSCRIPTIONS & PUBS. 16266 13564 107 2595 PROFESSIONAL DEV'L. 8867 926 5720 2221 FEES & SERVICE CHARGES 5908 5544 364 SOFTWARE LICENSES 5238 2644 637 1957 1066 1217 -651 500 1513072 682892 468192 361988 855902 2134437 213143 214350 6527 37518 9682 25593 44968 17913 17025 27055 2667619 3982905 1434451 2046383 1562649 2056925 6766998 10525166 104220 112115 64663 29235 168883 141350 X 3969620 7574758 2628495 2809058 6598115 10383816 6766998 10525166 2001492 1784209 0 X 0 1 X 1 0 X 1411181 1746562 2054717 2163980 3364263 10740703 1411181 1746562 2054717 2163980 3364263 10740703 1943501 8797202 60251 59858 77286 54337 110500 362232 11102935 537584 0.79230 0.71870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1513072 1513072 225654 56414 0 0 225654 225654 338481 56414 56414 84621 44968 17913 27055 27055 POOLED INVESTMENTS 2046383 F 2046383 DEPOSITS 8165 DUE FROM RELATED PARTIES 2048760 2056925 SUBLEASE LIABILITY 29235 29235 X 10035964 1784209 4742828 6527037 3508927 5637 5637 3514564 6250263 4742828 4742828 1507435 5637 5637 1513072 PART X, LINE 2: FOR THE YEAR ENDED MARCH 31, 2021, THE FUND HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X 0 0 0 0 0 0 0 0 0 ART SPITZER LEGAL CO-DIRECTOR 140810 0 0 0 0 0 34476 0 32094 0 207380 0 0 0 MONICA HOPKINS EXECUTIVE DIRECTOR 152698 0 0 0 0 0 4066 0 9632 0 166396 0 0 0 SCHEDULE J, PART II, COLUMN C: DEFERRED COMPENSATION REPORTED FOR THE OFFICERS ON PART II, COLUMN C CONSISTS OF THE PRESENT VALUE OF THE INCREASE IN THE ACCRUED BENEFIT ASSOCIATED WITH THE AMERICAN CIVIL LIBERTIES UNION RETIREMENT PLAN, A RETIREMENT PLAN ADMINISTERED BY THE AMERICAN CIVIL LIBERTIES UNION, AN AFFILITED BUT UNRELATED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR STAFF AND THE TREASURER. THE FULL BOARD RECEIVED A COPY OF THE FINAL 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THAT COVERED PERSONS ARE AWARE OF THE CONFLICT OF INTEREST POLICY, EACH ACLU AFFILIATE DELIVERS A COPY OF THE POLICY TO EACH BOARD MEMBER, OFFICER, VOLUNTEER BOARD COMMITTEE MEMBER AND KEY EMPLOYEE OF THAT AFFILIATE AT THE BEGINNING OF HIS OR HER SERVICE FOR THAT ENTITY AND ANNUALLY THEREAFTER. EACH DISTRIBUTEE THEN ACKNOWLEDGES HAVING RECEIVED, READ AND UNDERSTOOD THE POLICY AND, IF S/HE HAS A MATTER S/HE IS REQUIRED TO DISCLOSE UNDER THIS POLICY AT THAT TIME, DISCLOSES THAT MATTER. EACH NATIONAL COVERED PERSON IS REQUIRED TO DISCLOSE IN GOOD FAITH TO NATIONAL ACLU ALL MATERIAL FACTS CONCERNING ANY PERSONAL INTEREST WITH RESPECT TO A PROPOSED OR PRIOR NATIONAL ACLU TRANSACTION OR ACTION OF WHICH S/HE IS AWARE, AND EACH AFFILIATE COVERED PERSON IS REQUIRED TO DISCLOSE IN GOOD FAITH TO THAT AFFILIATE ALL MATERIAL FACTS CONCERNING ANY PERSONAL INTEREST WITH RESPECT TO A PROPOSED OR PRIOR AFFILIATE TRANSACTION OR ACTION OF WHICH S/HE IS AWARE, PRIOR TO (IF POSSIBLE) THE CONSIDERATION OF THE TRANSACTION OR ACTION. IN THE CASE OF BOARD MEMBERS, OFFICERS AND VOLUNTEER BOARD COMMITTEE MEMBERS, THE USUAL PROCEDURE FOR DISCLOSING POTENTIAL CONFLICTS OF INTEREST IS THAT THE COVERED PERSON INFORMS THE APPLICABLE BOARD OR BOARD COMMITTEE (OR BOARD COMMITTEE CHAIR) CONSIDERING THE TRANSACTION OR ACTION OR THE ACLU PRESIDENT OF THE PERSONAL INTEREST. IN THE CASE OF A KEY EMPLOYEE, THE USUAL PROCEDURE IS THAT THE KEY EMPLOYEE INFORMS HIS OR HER SUPERVISOR (OR IN THE CASE OF THE EXECUTIVE DIRECTOR, THE PRESIDENT) OF THE PERSONAL INTEREST. IN EITHER CASE, THE MATTER IS REFERRED FOR ITS CONSIDERATION AND DECISION-MAKING TO THE ACLU AFFILIATE'S AUDIT COMMITTEE (OR, IF THERE IS NO AUDIT COMMITTEE, TO THE BOARD OR ITS EXECUTIVE COMMITTEE AUTHORIZED TO ACT ON ITS BEHALF) (THE "DECIDING BODY"). A COVERED PERSON MAY PARTICIPATE IN A MEETING OF THE DECIDING BODY DURING WHICH A TRANSACTION OR ACTION WITH RESPECT TO WHICH S/HE HAS A PERSONAL INTEREST IS DISCUSSED IN ORDER TO DISCLOSE THE MATERIAL FACTS REGARDING THE COVERED PERSON'S PERSONAL INTEREST. THE DECIDING BODY DISCUSSES THE MATTER AT A MEETING WITHOUT THAT PERSON PRESENT. A COVERED PERSON MAY NOT PARTICIPATE IN MAKING DECISIONS WITH RESPECT TO ANY MATTER IN WHICH S/HE HAS A PERSONAL INTEREST AND MAY NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DECIDING BODY'S DELIBERATION OR VOTING ON THE MATTER. IN ALL CASES, PRIOR TO AN ACLU AFFILIATE ENTERING INTO A TRANSACTION OR TAKING AN ACTION AFTER A COVERED PERSON HAS DISCLOSED A PERSONAL INTEREST WITH RESPECT TO THAT TRANSACTION OR ACTION, IT IS DETERMINED BY NO LESS THAN A MAJORITY VOTE OF THE MEMBERS OF THE DECIDING BODY PRESENT AT A MEETING OF THAT ACLU ENTITY THAT THE TRANSACTION OR ACTION IS FAIR AND REASONABLE TO, AND IN THE BEST INTERESTS OF ACLU NATIONAL IN THE CASE OF A PERSONAL INTEREST INVOLVING A NATIONAL COVERED PERSON OR THE ACLU AFFILIATE IN THE CASE OF A PERSONAL INTEREST INVOLVING AN ACLU AFFILIATE COVERED PERSON, AND THAT IT DOES NOT RESULT IN AN UNFAIR OR UNREASONABLE FINANCIAL OR OTHER BENEFIT TO THE COVERED PERSON WHO HAS THE PERSONAL INTEREST. IN THE CASE OF A TRANSACTION OR ACTION IN WHICH THE PERSONAL INTEREST OF THE COVERED PERSON IS A SUBSTANTIAL FINANCIAL INTEREST, THE DECIDING BODY CONSIDERS ALTERNATIVE TRANSACTIONS TO THE EXTENT AVAILABLE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION PROCESS WAS DETERMINED AND APPROVED BY INDEPENDENT MEMBERS OF THE BOARD. THE PROCESS INCLUDED A REVIEW OF COMPARABLE DATA FROM SIMILAR ORGANIZATIONS AND WAS DOCUMENTED. THE LAST COMPENSATION REVIEW TOOK PLACE IN MARCH-APRIL 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES A DETERMINATION OF THE AVAILABILITY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON A CASE BY CASE BASIS. AMERICAN CIVIL LIBERTIES UNION OF THE DISCTRICT OF COLUMBIA 915 15TH ST NW 2ND FL WASHINGTON DC 20005 520749684 PRESERVATION OF CIVIL LIBERTIES DC 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 ACLU OF THE DISCTRICT OF COLUMBIA K 42603 ACTUAL AMOUNT ACLU OF THE DISCTRICT OF COLUMBIA O 517934 ACTUAL AMOUNT ACLU OF THE DISCTRICT OF COLUMBIA P 2045 ACTUAL AMOUNT ACLU OF THE DISCTRICT OF COLUMBIA Q 860472 ACTUAL AMOUNT