2025-11-06T09:48:48-06:00 2024-12-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2024-01-01 330308483 FIRST AMENDMENT COALITION FIRS 4154605060 534 FOURTH STREET B SAN RAFAEL CA 94901 DAVID SNYDER EXECUTIVE DIRECTOR 4154605060 2025-11-03 1 1 HELEN G BERHE P01077434 9166466464 2025-11-03 2024 2025-03-06 01:10:19Z DAVID SNYDER 534 FOURTH STREET B SAN RAFAEL CA 94901 1438342 0 X HTTPS://FIRSTAMENDMENTCOALITION.ORG X 1988 CA DEDICATED TO ADVANCING FREE SPEECH, A FREE PRESS, GOVT. ACCOUNTABILITY & PUBLIC PARTICIPATION IN CIVIC AFFAIRS 20 20 10 12 0 0 1310433 1395017 0 0 21479 41507 1054 1818 1332966 1438342 0 0 0 0 1036439 1102185 4500 0 319825 207430 309103 1248369 1411288 84597 27054 1573402 1645808 44613 55197 1528789 1590611 X THE FIRST AMENDMENT COALITION PROTECTS AND PROMOTES A FREE PRESS, FREEDOM OF EXPRESSION AND THE PEOPLE'S RIGHT TO KNOW. CONTINUED ON SCHEDULE O. 0 0 847339 1818 STRATEGIC LITIGATION, EDUCATION AND ADVOCACYFAC USES INTEGRATED ADVOCACY - LITIGATION, EDUCATION AND POLICY ADVOCACY - TO ADVANCE OPEN GOVERNMENT, FREE-PRESS RIGHTS, AND THE PUBLIC'S RIGHT TO KNOW. SOME EXAMPLES OF IMPORTANT FAC ACHIEVEMENTS IN 2024: - SUCCESSFULLY OBTAINED PRELIMINARY INJUNCTION IN FEDERAL COURT TO PREVENT ENFORCEMENT OF CALIFORNIA LAW CRIMINALIZING PUBLICATION OF SEALED ARREST REPORTS - IN CLEAR VIOLATION OF FIRST AMENDMENT CASE LAW.- LED COALITION OF 26 ORGANIZATIONS TO ADVOCATE FOR STUDENT JOURNALIST DILAN GOHILL, 19, WHO WAS ARRESTED JUNE 5 WHILE COVERING PROTESTS AND THE OCCUPATION OF THE STANFORD UNIVERSITY PRESIDENT'S OFFICE.- FAC WORKED IN THE CALIFORNIA LEGISLATURE AND AT LOCAL GOVERNMENTS ACROSS THE STATE TO ADVANCE LAWS AND POLICIES THAT STRENGTHEN FIRST AMENDMENT AND OPEN-GOVERNMENT RIGHTS, AND TO FIGHT LAWS THAT WOULD WEAKEN THOSE RIGHTS.- IN FEDERAL COURT, CHALLENGED ON FIRST AMENDMENT GROUNDS A LOCAL ORDINANCE THAT CRIMINALIZES JOURNALISM BY BARRING PRESENCE WITH INTENT TO OBSERVE OR RECORD AT "SIDESHOWS," DANGEROUS AUTOMOTIVE EVENTS THAT HAVE FREQUENTLY CAPTURED HEADLINES IN THE BAY AREA. - REPRESENTING A STUDENT JOURNALIST AT CAL POLY SAN LUIS OBISPO, FAC OBTAINED SIGNIFICANT POLICY CHANGES IN HOW THE UNIVERSITY HANDLES PUBLIC RECORDS REQUESTS AFTER FILING A CALIFORNIA PUBLIC RECORDS ACT LAWSUIT AGAINST THE UNIVERSITY.- FAC'S WORK ON AMICUS BRIEFS THROUGHOUT 2024, AT BOTH THE TRIAL COURT AND APPELLATE LEVEL, HELPED ADVANCE ARGUMENTS IN FAVOR OF FREE EXPRESSION, PRESS FREEDOMS AND OPEN GOVERNMENT.- AS PART OF ITS PRESS FREEDOM INITIATIVE, FAC REPRESENTED, ON A PRO BONO BASIS, SEVERAL JOURNALISTS WHO WERE SUBPOENAED IN 2024 FOR THEIR CONFIDENTIAL SOURCES AND NOTES. SOME EXAMPLES OF ACHIEVEMENTS IN EDUCATING AND EMPOWERING THE PUBLIC TO USE THEIR RIGHTS: - HOSTED DAYLONG WATCHDOG WORKSHOP FOR CENTRAL VALLEY JOURNALISTS. THE TRAINING PROGRAM PROVIDED TIPS AND TACTICS ON NEWSGATHERING ISSUES, INCLUDING ACCESSING PUBLIC RECORDS, COVERING PUBLIC MEETINGS, PROTECTING CONFIDENTIAL NEWS SOURCES AND RIGHTS AND RISKS SURROUNDING RECORDING IN DIFFERENT SETTINGS. - TRAINED SECOND ANNUAL COHORT OF CALIFORNIA LOCAL NEWS FELLOWS ON COVERING OPEN MEETINGS AND USING PUBLIC RECORDS FOR ACCOUNTABILITY JOURNALISM.- MENTORED EARLY CAREER JOURNALISTS AS PART OF NATIONAL FREEDOM OF INFORMATION COALITION'S FOI BOOT CAMP FOR JOURNALISTS OF COLOR.- FAC RESPONDED TO 1,111 QUERIES ON ITS FREE LEGAL HOTLINE, EDUCATING AND EMPOWERING JOURNALISTS, ACTIVISTS AND OTHERS TO USE THEIR RIGHTS TO SPEAK AND PUBLISH FREELY, AND TO PROMOTE GOVERNMENT TRANSPARENCY.- FAC HOSTED AND/OR ORGANIZED NUMEROUS WORKSHOPS ON PRESS FREEDOMS AND GOVERNMENT TRANSPARENCY LAWS. - UPDATED AND EXPANDED OUR EXTENSIVE LIBRARY OF PUBLISHED RESOURCES. PRESS FREEDOM INITIATIVEFAC'S PRESS FREEDOM INITIATIVE HELPS JOURNALISTS OPPOSE SUBPOENAS SEEKING THEIR CONFIDENTIAL SOURCES AND NOTES PROTECTED UNDER CALIFORNIA'S JOURNALIST SHIELD LAW. LEGAL HOTLINE SERVICE IN 2024, FAC RESPONDED TO 1,111 QUESTIONS ABOUT ACCESSING PUBLIC RECORDS, PARTICIPATING IN GOVERNMENT MEETINGS, AND FIRST AMENDMENT RIGHTS, EMPOWERING THESE INDIVIDUALS TO EXERCISE THEIR RIGHTS. LEGISLATIVE OVERSIGHTFAC WORKS WITH ALLIES TO ADVOCATE FOR BILLS IN THE CALIFORNIA LEGISLATURE THAT WOULD EXPAND THE RIGHT OF PUBLIC ACCESS OR FIRST AMENDMENT RIGHTS, AND TO OPPOSE BILLS THAT WOULD LIMIT THESE RIGHTS. 847339 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 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 0 1 18 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 CA X X GILBERT CPAS 9166466464 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 KATHERINE ROWLANDS PRESIDENT 0.00 X X 0 0 0 PETER SCHEER PAST PRESIDENT 0.00 X X 0 0 0 JULIET WILLIAMS VICE PRESIDENT 0.00 X X 0 0 0 SCOTT LINDLAW BOARD MEMBER 0.00 X 0 0 0 CHERYL BROWN BOARD MEMBER 0.00 X 0 0 0 THOMAS BURKE BOARD MEMBER 0.00 X 0 0 0 ERWIN CHEMERINSKY BOARD MEMBER 0.00 X 0 0 0 ABENICIO CISNEROS EXECUTIVE COMMITTEE AT LAR 0.00 X 0 0 0 CARL DOUGLAS BOARD MEMBER 0.00 X 0 0 0 RICHARD GINGRAS BOARD MEMBER 0.00 X 0 0 0 JAY HARRIS TREASURER 0.00 X X 0 0 0 JEAN-PAUL JASSY BOARD MEMBER 0.00 X 0 0 0 LINDA JUE BOARD MEMBER 0.00 X 0 0 0 QUENTIN KOPP BOARD MEMBER 0.00 X 0 0 0 KARL OLSON BOARD MEMBER 0.00 X 0 0 0 EDWARD WASSERMAN BOARD MEMBER 0.00 X 0 0 0 CAROL MELAMED EXECUTIVE COMMITTEE AT LAR 0.00 X 0 0 0 RICARDO SANDOVAL-PALOS EXECUTIVE COMMITTEE AT LAR 0.00 X 0 0 0 ASHLEY ALVARADO BOARD MEMBER 0.00 X 0 0 0 JANICE GIN BOARD MEMBER 0.00 X 0 0 0 ANTONIA HERNANDEZ BOARD MEMBER 0.00 X 0 0 0 IRENE LEE BOARD MEMBER 0.00 X 0 0 0 DAVID SNYDER EXECUTIVE DIRECTOR 40.00 X 188633 0 10227 DAVID LOY LEGAL DIRECTOR 40.00 X 157000 0 8750 KATHLEEN MORGAN PHILANTHROPY DIRECTOR 40.00 X 129000 0 12318 VIRGINA LAROE ADVOCACY DIRECTOR 40.00 X 115000 0 6650 SUZANNE ITO COMMUNICATIONS DIRECTOR 40.00 X 108000 0 6300 697633 0 44245 5 0 1 0 0 1395017 1395017 41507 41507 OTHER 900009 1818 1818 1818 1438342 1818 0 41507 198860 111362 37783 49715 754209 422357 143299 188553 33535 26924 2085 4526 43091 24131 8187 10773 72490 40594 13773 18123 18209 15581 946 1682 56317 44865 4123 7329 125858 94394 11327 20137 15180 11386 1366 2428 29551 11820 8569 9162 17960 13470 1616 2874 12349 9262 1111 1976 4793 3595 431 767 2078 1558 187 333 9045 6784 814 1447 PROGRAM MARKETING AND M 9256 9256 DUES AND SUBSCRIPTIONS 8507 8507 1411288 847339 244124 319825 277453 267529 284756 801192 200000 320648 13334 25317 6064 3464 3579 2600 182106 213122 612174 15400 1573402 1645808 9126 15332 35487 39865 44613 55197 X 1328789 1250940 200000 339671 1528789 1590611 1573402 1645808 27054 34768 0 X X 0 1 X 1 0 X 952313 1027669 1050360 1310433 1395017 5735792 952313 1027669 1050360 1310433 1395017 5735792 1691603 4044189 2363 177 6335 21479 41507 71861 5 4649 1054 1818 7526 5815179 0.69550 0.63850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2021 AMOUNT: $ 5. 2022 AMOUNT: $ 4,649. 2023 AMOUNT: $ 1,054. 2024 AMOUNT: $ 1,818. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180 16316 16496 1394792 1411288 216129 54032 0 0 175052 199837 216129 591018 886527 7277 18929 16496 42702 43763 49959 54032 147754 221631 193 285 180 658 PART II-A LINE 1C FAC TOOK PUBLIC POSITIONS ON 11 BILLS BEFORE THE CALIFORNIA LEGISLATURE AND FOUR BILLS BEFORE CONGRESS IN 2024 THAT RELATED TO THE ORGANIZATION'S MISSION OF PROMOTING OPEN GOVERNMENT, A FREE PRESS AND FREE SPEECH. FAC'S ACTIVITY CONSISTED OF DRAFTING AND/OR EDITING LETTERS TO RELEVANT LEGISLATIVE COMMITTEES, SENDING COMMUMICAITONS TO MEMBERS AND FOLLOWERS, AND COMMUNICATING WITH LEGISLATORS AND THEIR STAFF. THE ONLY EXPENDITURES RELATED TO THESE ACTIVITIES WERE FOR STAFF TIME AND ANY TRAVEL EXPENSES, AS SET FORTH ABOVE. 303 50988 1 51292 1301 2 1000 303 282009 1701 282409 1301 250379 31630 282009 221105 32139 2865 250379 1.00000 0 0 6064 3464 2600 2600 VACATION ACCRUAL 39865 39865 2052641 34768 579531 614299 1438342 0 1438342 1990819 579531 579531 1411288 0 1411288 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS GENERATE INCOME TO SUPPORT GENERAL OPERATIONS. X X X 0 0 0 0 0 0 0 0 0 DAVID SNYDER EXECUTIVE DIRECTOR 188633 0 0 0 0 0 9327 0 900 0 198860 0 0 0 DAVID LOY LEGAL DIRECTOR 157000 0 0 0 0 0 7850 0 900 0 165750 0 0 0 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: NONPARTISAN AND NONPROFIT, FAC BELIEVES THAT THE BROADEST RANGE OF ENGAGED AND INFORMED COMMUNITIES IS ESSENTIAL TO THE HEALTH OF OUR DEMOCRACY - THAT THE VALUES EXPRESSED BY THE FIRST AMENDMENT PROVIDE A BLUEPRINT FOR AN INCLUSIVE, EQUITABLE SOCIETY AND A RESPONSIVE, ACCOUNTABLE GOVERNMENT. TO THAT END, FAC EDUCATES, ADVOCATES AND LITIGATES TO ADVANCE GOVERNMENT TRANSPARENCY AND FIRST AMENDMENT PROTECTIONS FOR ALL. OUR COMMITMENT TO DIVERSITY, EQUITY, AND INCLUSION FAC RECOGNIZES THAT OUR MISSION CAN ONLY BE ACHIEVED BY ACTIVELY CULTIVATING DIVERSITY, EQUITY AND INCLUSION, BOTH INSIDE AND OUTSIDE THE ORGANIZATION. WE BELIEVE THAT IN ORDER TO REALIZE THE PROMISE OF THE VALUES UNDERLYING THE FIRST AMENDMENT, WE MUST REACH AND INCLUDE AS BROAD A RANGE OF VOICES AS POSSIBLE TO INFORM OUR POLICIES, PRIORITIES AND PROGRAMS. WE RECOGNIZE THAT SYSTEMIC INEQUITIES ROOTED IN, AMONG OTHER THINGS, RACE AND GENDER REQUIRE FAC TO TAKE THE INITIATIVE IN SEEKING OUT AND EMBRACING A DIVERSITY OF PERSPECTIVES, BACKGROUNDS, AND LIFE EXPERIENCES. TO THAT END, WE COMMIT TO ACTIVELY EXPANDING AND DIVERSIFYING OUR NETWORKS. WE RECOGNIZE IT IS OUR RESPONSIBILITY TO ALLOCATE OUR RESOURCES IN SUPPORT OF AND COLLABORATION WITH INSTITUTIONS, INDIVIDUALS, ORGANIZATIONS, AND COALITIONS THAT REFLECT THE DIVERSITY OF CALIFORNIA AND THE NATION, ESPECIALLY THOSE TRADITIONALLY EXCLUDED FROM POWER AND RESOURCES. FOSTERING A DIVERSE, EQUITABLE AND INCLUSIVE COMMUNITY IS BOTH A GOAL IN ITSELF AND AN INTEGRAL PART OF CARRYING OUT OUR ORGANIZATIONAL MISSION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S ACTIVITIES ARE NOT OF A KIND THAT ARE LIKELY TO GIVE RISE TO CONFLICTS OF INTEREST. HOWEVER, OFFICERS, DIRECTORS AND THE KEY EMPLOYEE ARE EXPECTED TO DISCLOSE CONFLICTS OF INTEREST WHENEVER THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS. THE BOARD CONSIDERED COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS TO A LIMITED EXTENT. COMPENSATION FOR OTHER EMPLOYEES IS ALSO APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS WAS LAST DONE IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PUBLISHES ITS AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. ALSO, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESSES FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR.