AMERICAN CIVIL LIBERTIES UNION FUND OF THE DISTRICT OF COLUMBIA: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN CIVIL LIBERTIES UNION FUND OF THE DISTRICT OF COLUMBIA (EIN 52-6070446)
- Tax period
- 2023-04-01 to 2024-03-31
- Filed
- 2025-02-18
- IRS object ID
- 202520499349301642
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-18T18:42:24-06:00 | ReturnTs |
| Tax Period End | 2024-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 526070446 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN CIVIL LIBERTIES UNION FUND OF | BusinessNameLine1Txt |
| Business Name Line2 | THE DISTRICT OF COLUMBIA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2024570800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 529 14TH ST NW 722 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20045 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATHAN WARNER | PersonNm |
| Person Title | DEPUTY DIRECTOR | PersonTitleTxt |
| Phone | 2024570800 | PhoneNum |
| Signature | 2025-02-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELIZABETH W HELLER | PreparerPersonNm |
| PTIN | P00397829 | PTIN |
| Phone | 3019519090 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MONICA HOPKINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 529 14TH ST NW 722 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,758,435 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACLUDC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | PRESERVATION OF CIVIL LIBERTIES THROUGH LITIGATION AND PUBLIC EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 30 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,692,747 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,507,077 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $134,107 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $107,498 | CYProgramServiceRevenueAmt |
| PY Investment Income | $99,135 | PYInvestmentIncomeAmt |
| CY Investment Income | $140,323 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $71 | CYOtherRevenueAmt |
| PY Total Revenue | $2,925,989 | PYTotalRevenueAmt |
| CY Total Revenue | $1,754,969 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,904,756 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,090,338 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $388,146 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $937,320 | PYOtherExpensesAmt |
| CY Other Expenses | $881,985 | CYOtherExpensesAmt |
| PY Total Expenses | $2,842,076 | PYTotalExpensesAmt |
| CY Total Expenses | $2,972,323 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $83,913 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,217,354 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,169,279 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,208,146 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $173,512 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $215,600 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,995,767 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,992,546 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PRESERVATION OF CIVIL LIBERTIES THROUGH LITIGATION AND PUBLIC EDUCATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,319,262 | ExpenseAmt |
| Revenue | $107,569 | RevenueAmt |
| Desc | LEGAL: ARRANGING FOR AND REPRESENTATION OF CLIENTS IN LEGAL ACTIONS IN DEFENSE OF CIVIL LIBERTIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $503,628 | ExpenseAmt |
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,822,890 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 30 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONICA HOPKINS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2024570800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 529 14TH ST NW 722 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20045 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| HEIDI TSEU | ||||||||
| PRESIDENT | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANTOINETTE TONI PARHAM | ||||||||
| VICE PRESIDENT, EQUITY OFFICER | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES WEINGARTEN | ||||||||
| TREASURER | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KATHRYN KATIE ALI | ||||||||
| SECRETARY | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SAMUEL SAM DAUGHETY | ||||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CLAUDIA GORDON | ||||||||
| NATIONAL BOARD REPRESENTATIVE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA ARANDES | ||||||||
| AT-LARGE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHERRY HIEMSTRA | ||||||||
| AT-LARGE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEVI RAO | ||||||||
| AT-LARGE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MONICA HOPKINS | ||||||||
| EXECUTIVE DIRECTOR | 8.00 | 32.00 | Yes (X) | $181,007 | $0 | $23,588 | ||
| ARTHUR SPITZER | ||||||||
| SENIOR COUNSEL | 40.00 | 0.00 | $158,353 | $0 | $86,361 | Yes (X) | ||
| BRIGID SLIPKA | ||||||||
| DIRECTOR OF PHILANTHROPY | 36.00 | 4.00 | $138,969 | $0 | $29,486 | Yes (X) | ||
| NATHAN WARNER | ||||||||
| DEPUTY DIRECTOR OF OPERATIONS | 20.00 | 20.00 | $135,738 | $0 | $21,852 | Yes (X) | ||
| SCOTT MICHELMAN | ||||||||
| LEGAL DIRECTOR | 40.00 | 0.00 | $149,238 | $0 | $7,900 | Yes (X) | ||
| AMBER TAYLOR | ||||||||
| STRATEGIC COMMUNICATIONS DIRECTOR | 24.00 | 16.00 | $113,323 | $0 | $12,400 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $876,628 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $181,587 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AGLET STRATEGIES | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3221 11TH ST NW 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | COMMUNICATION STRATEGY | ServicesDesc |
| Compensation | $102,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,507,077 | AllOtherContributionsAmt |
| Total Contributions | $1,507,077 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEGAL FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $107,498 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $107,498 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $107,498 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $143,762 | TotalRevenueColumnAmt |
| Exclusion | $143,762 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,439 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$3,439 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,439 | TotalRevenueColumnAmt |
| Exclusion | -$3,439 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $98 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $27 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $71 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,754,969 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $107,569 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $140,323 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,767 | TotalAmt |
| Program Services | $61,820 | ProgramServicesAmt |
| Management And General | $50,318 | ManagementAndGeneralAmt |
| Fundraising | $31,629 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,491,429 | TotalAmt |
| Program Services | $1,036,421 | ProgramServicesAmt |
| Management And General | $232,755 | ManagementAndGeneralAmt |
| Fundraising | $222,253 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,944 | TotalAmt |
| Program Services | $37,796 | ProgramServicesAmt |
| Management And General | $56,705 | ManagementAndGeneralAmt |
| Fundraising | $7,443 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,788 | TotalAmt |
| Program Services | $128,585 | ProgramServicesAmt |
| Management And General | $62,286 | ManagementAndGeneralAmt |
| Fundraising | $28,917 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,410 | TotalAmt |
| Program Services | $90,009 | ProgramServicesAmt |
| Management And General | $22,826 | ManagementAndGeneralAmt |
| Fundraising | $20,575 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,539 | TotalAmt |
| Management And General | $79,539 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,081 | TotalAmt |
| Management And General | $64,081 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,892 | TotalAmt |
| Management And General | $7,892 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,534 | TotalAmt |
| Program Services | $256,525 | ProgramServicesAmt |
| Management And General | $77,049 | ManagementAndGeneralAmt |
| Fundraising | $20,960 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400 | TotalAmt |
| Program Services | $240 | ProgramServicesAmt |
| Management And General | $80 | ManagementAndGeneralAmt |
| Fundraising | $80 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,093 | TotalAmt |
| Program Services | $53,138 | ProgramServicesAmt |
| Management And General | $7,569 | ManagementAndGeneralAmt |
| Fundraising | $12,386 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,255 | TotalAmt |
| Program Services | $57,606 | ProgramServicesAmt |
| Management And General | $21,047 | ManagementAndGeneralAmt |
| Fundraising | $21,602 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,116 | TotalAmt |
| Program Services | $3,227 | ProgramServicesAmt |
| Management And General | $2,566 | ManagementAndGeneralAmt |
| Fundraising | $323 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,209 | TotalAmt |
| Program Services | $32,232 | ProgramServicesAmt |
| Management And General | $362 | ManagementAndGeneralAmt |
| Fundraising | $12,615 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180 | TotalAmt |
| Management And General | $180 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,067 | TotalAmt |
| Program Services | $4,830 | ProgramServicesAmt |
| Management And General | $1,426 | ManagementAndGeneralAmt |
| Fundraising | $1,811 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,903 | TotalAmt |
| Program Services | $11,831 | ProgramServicesAmt |
| Management And General | $27,072 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROFESSIONAL DEV'L. | $46,077 | $15,900 | $29,767 | $410 |
| SOFTWARE LICENSES | $24,625 | $16,155 | $4,089 | $4,381 |
| FEES & SERVICE CHARGES | $13,008 | $4,022 | $7,829 | $1,157 |
| SUBSCRIPTIONS & PUBS. | $8,523 | $7,446 | $348 | $729 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,483 | TotalAmt |
| Program Services | $5,107 | ProgramServicesAmt |
| Management And General | $5,501 | ManagementAndGeneralAmt |
| Fundraising | $875 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,972,323 | TotalAmt |
| Program Services | $1,822,890 | ProgramServicesAmt |
| Management And General | $761,287 | ManagementAndGeneralAmt |
| Fundraising | $388,146 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,506,102 | BOYAmt |
| EOY | $1,427,284 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,202 | BOYAmt |
| EOY | $990,732 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,931 | BOYAmt |
| EOY | $181,029 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,292 | BOYAmt |
| EOY | $33,331 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $95,742 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $48,834 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,193 | BOYAmt |
| EOY | $46,908 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,487,503 | BOYAmt |
| EOY | $4,918,755 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,508,481 | BOYAmt |
| EOY | $2,726,262 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,054 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,324,575 | BOYAmt |
| EOY | $880,791 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,169,279 | BOYAmt |
| EOY | $11,208,146 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,512 | BOYAmt |
| EOY | $215,580 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $20 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,512 | BOYAmt |
| EOY | $215,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,705,095 | BOYAmt |
| EOY | $7,392,437 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,290,672 | BOYAmt |
| EOY | $3,600,109 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,995,767 | BOYAmt |
| EOY | $10,992,546 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,169,279 | BOYAmt |
| EOY | $11,208,146 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,217,354 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,214,133 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,163,980 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,364,263 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,557,976 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,692,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,507,077 | CurrentTaxYearAmt |
| Total | $12,286,043 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,163,980 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,364,263 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,557,976 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,692,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,507,077 | CurrentTaxYearAmt |
| Total | $12,286,043 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,097,793 | SubstantialContributorsTotAmt |
| Public Support Total170 | $11,188,250 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,337 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $110,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $94,389 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $109,414 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $143,762 | CurrentTaxYearAmt |
| Total | $512,402 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,798,445 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $441,346 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.87420 | PublicSupportCY170Pct |
| Public Support PY170 | 0.85410 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $10,411 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,307 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $12,718 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,951,713 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $2,964,431 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $298,222 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $74,556 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $225,654 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,597 | CurrentYearMinus2Amt |
| Current Year Minus1 | $292,104 | CurrentYearMinus1Amt |
| Current Year | $298,222 | CurrentYearAmt |
| Total | $1,066,577 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,599,866 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus2 | $16,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $13,445 | CurrentYearMinus1Amt |
| Current Year | $12,718 | CurrentYearAmt |
| Total | $42,163 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $56,414 | CurrentYearMinus3Amt |
| Current Year Minus2 | $62,649 | CurrentYearMinus2Amt |
| Current Year Minus1 | $73,026 | CurrentYearMinus1Amt |
| Current Year | $74,556 | CurrentYearAmt |
| Total | $266,645 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $399,968 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus2 | $13,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $7,122 | CurrentYearMinus1Amt |
| Current Year | $10,411 | CurrentYearAmt |
| Total | $30,533 | TotalAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,508,481 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $287,404 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,795,885 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,120,026 | BeginningYearBalanceAmt |
| Contributions | $500,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$111,545 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,508,481 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.63370 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.36630 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $95,742 | OtherCostOrOtherBasisAmt |
| Depreciation | $48,834 | DepreciationAmt |
| Book Value | $46,908 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $46,908 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | POOLED INVESTMENTS | Desc |
| Book Value | $2,726,262 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,726,262 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $13,876 |
| DUE FROM NATIONAL | $718,239 |
| DUE FROM AFFILIATE | $148,676 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $880,791 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTY | Desc |
| Amt | $20 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,565,475 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,214,133 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $3,604,265 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $4,818,398 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,747,077 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $7,892 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $7,892 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,754,969 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,568,696 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $3,604,265 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $3,604,265 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,964,431 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $7,892 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $7,892 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,972,323 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | ACLU NATIONAL MAINTAINS AND ADMINISTERS THE ENDOWMENT FUND IN THE BILL OF RIGHTS TRUST. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ARTHUR SPITZER | ||||||||||||||
| SENIOR COUNSEL | $158,353 | $0 | $0 | $0 | $0 | $0 | $51,010 | $0 | $35,351 | $0 | $244,714 | $0 | $0 | $0 |
| MONICA HOPKINS | ||||||||||||||
| EXECUTIVE DIRECTOR | $181,007 | $0 | $0 | $0 | $0 | $0 | $11,997 | $0 | $11,591 | $0 | $204,595 | $0 | $0 | $0 |
| BRIGID SLIPKA | ||||||||||||||
| DIRECTOR OF PHILANTHROPY | $138,969 | $0 | $0 | $0 | $0 | $0 | $7,561 | $0 | $21,925 | $0 | $168,455 | $0 | $0 | $0 |
| NATHAN WARNER | ||||||||||||||
| DEPUTY DIRECTOR OF OPERATIONS | $135,738 | $0 | $0 | $0 | $0 | $0 | $7,490 | $0 | $14,362 | $0 | $157,590 | $0 | $0 | $0 |
| SCOTT MICHELMAN | ||||||||||||||
| LEGAL DIRECTOR | $149,238 | $0 | $0 | $0 | $0 | $0 | $7,900 | $0 | $0 | $0 | $157,138 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | ACLU-DC PROVIDES A DISCRETIONARY SPENDING ACCOUNT FOR ONLY EXECUTIVE DIRECTOR MONICA HOPKINS. $10,000 WAS BUDGETED FOR FY24 OF WHICH $6,700 WAS SPENT, ALL ON ORGANIZATION EXPENSES. |
| PART I, LINE 1B | ALL EXPENSES IN THE DISCRETIONARY ACCOUNT FOR ED MONICA HOPKINS ARE REVIEWED AND APPROVED BY DEPUTY DIRECTOR NATHAN WARNER AND/OR TREASURER JAMES WEINGARTEN. |
| 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 AFFILIATED BUT UNRELATED ORGANIZATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2024. |
| 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. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 256,525. MANAGEMENT AND GENERAL EXPENSES 77,049. FUNDRAISING EXPENSES 20,960. TOTAL EXPENSES 354,534. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN CIVIL LIBERTIES UNION OF THE DISTRICT OF COLUMBIA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 529 14TH ST NW SUITE 722 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520749684 | EIN |
| Primary Activities | PRESERVATION OF CIVIL LIBERTIES | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(4) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ACLU OF THE DISTRICT OF COLUMBIA | ||
| K | $103,228 | ACTUAL AMOUNT |
| ACLU OF THE DISTRICT OF COLUMBIA | ||
| O | $892,250 | ACTUAL AMOUNT |
| ACLU OF THE DISTRICT OF COLUMBIA | ||
| Q | $1,239,308 | ACTUAL AMOUNT |
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