AMERICAN CIVIL LIBERTIES UNION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CIVIL LIBERTIES UNION (EIN 38-1643182)
Tax period
2024-04-01 to 2025-03-31
Filed
2026-01-26
IRS object ID
202610269349301231
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-01-26T12:23:03-06:00ReturnTs
Tax Period End2025-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY ADVISORY GROUP LPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1790 N WATER ST SUITE 2000AddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN381643182EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNIONBusinessNameLine1Txt
Business Name Line2OF MICHIGANBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3135786800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12966 WOODWARD AVENUEAddressLine1Txt
CityDETROITCityNm
State AbbreviationMIStateAbbreviationCd
ZIP482013035ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLOREN KHOGALIPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3135786800PhoneNum
Signature2026-01-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHELBY NETZPreparerPersonNm
PTINP01405265PTIN
Phone4147775500PhoneNum
Preparation2026-01-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLOREN KHOGALIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12966 WOODWARD AVENUEAddressLine1Txt
CityDETROITCityNm
State AbbreviationMIStateAbbreviationCd
ZIP482013035ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,037,292GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption2131GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.ACLUMICH.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTHE ACLU OF MICHIGAN'S MISSION IS TO REALIZE THE PROMISE OF THE BILL OF RIGHTS FOR ALL AND EXPAND THE REACH OF ITS GUARANTEES TO NEW AREAS THROUGH ALL THE TOOLS AT OUR DISPOSAL: PUBLIC EDUCATION, ADVOCACY, ORGANIZING, AND LITIGATION.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers700TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,727,839PYContributionsGrantsAmt
CY Contributions Grants$2,825,838CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$178,759PYInvestmentIncomeAmt
CY Investment Income$201,544CYInvestmentIncomeAmt
PY Other Revenue$1,501PYOtherRevenueAmt
CY Other Revenue$9,910CYOtherRevenueAmt
PY Total Revenue$1,908,099PYTotalRevenueAmt
CY Total Revenue$3,037,292CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$751,288PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$769,752CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$885,778PYOtherExpensesAmt
CY Other Expenses$1,005,527CYOtherExpensesAmt
PY Total Expenses$1,637,066PYTotalExpensesAmt
CY Total Expenses$1,775,279CYTotalExpensesAmt
PY Revenues Less Expenses$271,033PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,262,013CYRevenuesLessExpensesAmt
Total Assets BOY$4,697,600TotalAssetsBOYAmt
Total Assets EOY$5,696,742TotalAssetsEOYAmt
Total Liabilities BOY$673,039TotalLiabilitiesBOYAmt
Total Liabilities EOY$406,321TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,024,561NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,290,421NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFREEDOM, EQUALITY, AND JUSTICETHE BILL OF RIGHTS DECLARED THAT WE HAVE RIGHTS AND LIBERTIES THAT THE GOVERNMENT SHOULDN'T INTERFERE WITH. RIGHTS LIKE THE FREEDOM OF SPEECH AND OUR RIGHT TO A SPEEDY TRIAL THAT ARE THE CORNERSTONE OF OUR DEMOCRACY AND DEFINE WHAT MAKES US AMERICAN.PROTECTING THESE LIBERTIES AND PUSHING FOR MORE FREEDOM AND EQUALITY IN OUR LIVES IS OUR JOB.THE ACLU OF MICHIGAN'S MISSION REMAINS REALIZING THE PROMISE OF THE BILL OF RIGHTS FOR ALL AND EXPANDING THE REACH OF ITS GUARANTEES TO NEW AREAS THROUGH ALL THE TOOLS AT OUR DISPOSAL: PUBLIC EDUCATION, ADVOCACY, ORGANIZING, AND LITIGATION. WE ARE GRATEFUL FOR THE HUNDREDS OF THOUSANDS OF MEMBERS AND SUPPORTERS NATIONWIDE, FROM ALL WALKS OF LIFE, WHO HELP US CARRY OUT OUR MISSION EVERY DAY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$748,921ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescLEGISLATIVE PROGRAMS INCLUDED SUPPORT FOR PROPOSALS THAT WOULD ADVANCE OR PRESERVE CIVIL LIBERTIES/RIGHTS AND OPPOSITION TO PROPOSALS THAT WOULD HARM CIVIL LIBERTIES/RIGHTS, USING MEANS SUCH AS ANALYZING PROPOSED LEGISLATION, DRAFTING AND PRESENTING TESTIMONY, CONTACTING LEGISLATIVE OFFICES AND ELECTED OFFICIALS, AND STIMULATING GRASSROOTS CONTACT WITH LEGISLATORS. WHILE THESE ACTIVITES ADDRESSED MANY CIVIL LIBERTIES AND CIVIL RIGHTS ISSUES, PRIORITY WAS GIVEN TO ISSUES THAT RELATED TO VOTING RIGHTS/DEMOCRACY, REPRODUCTIVE FREEDOM, CRIMINAL LEGAL REFORM, IMMIGRANT RIGHTS, FREE SPEECH, EQUAL PROTECTION AND ANTIDISCRIMINATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$730,077ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescADVOCACY AND OUTREACH PROGRAMS USED GRASSROOTS ORGANIZING AND MASS MEDIA TO EDUCATE THE PUBLIC ABOUT ISSUES RELATED TO CIVIL LIBERIES AND CIVIL RIGHTS AND PROMOTE POLICIES AND PRACTICES THAT ADVANCE CIVIL LIBERTIES AND CIVIL RIGHTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$85,394ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescMEMBER SERVICE PROGRAMS INCLUDED OUTREACH AT FAIRS, FESTIVALS, AND OTHER EVENTS, AS WELL AS OTHER ACTIVITIES TO ATTRACT NEW MEMBERS, TO RETAIN AND ENGAGE CURRENT MEMBERS, AND TO SUPPORT LOCAL VOLUNTEERS AND COLLEGE AND UNIVERSITY CAMPUS GROUPS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,564,392TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WILLIAM GREENEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3135786800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12966 WOODWARD AVENUEAddressLine1Txt
CityDETROITCityNm
State AbbreviationMIStateAbbreviationCd
ZIP482013035ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
NATHAN TRIPLETT
PRESIDENT0.500.50Yes (X)Yes (X)$0$0$0
JOE MALCOUN
VICE PRESIDENT0.500.50Yes (X)Yes (X)$0$0$0
KATE PEW WOLTERS
VICE PRESIDENT0.500.50Yes (X)Yes (X)$0$0$0
MELISSA CRAGG
TREASURER0.500.50Yes (X)Yes (X)$0$0$0
MICHAEL NAUGHTON
SECRETARY0.500.50Yes (X)Yes (X)$0$0$0
DERRELL SLAUGHTER
NATIONAL BOARD REPRESENTATIVE0.500.50Yes (X)Yes (X)$0$0$0
KATHERINE HUMPHREY
AFFILIATE EQUITY OFFICER0.500.50Yes (X)Yes (X)$0$0$0
CARMEN GARCIA
DIRECTOR0.500.50Yes (X)$0$0$0
DAVE GARCIA
DIRECTOR0.500.50Yes (X)$0$0$0
DESSA COSMA
DIRECTOR0.500.50Yes (X)$0$0$0
FREDA SAMPSON
DIRECTOR0.500.50Yes (X)$0$0$0
JOHN SHEA
DIRECTOR0.500.50Yes (X)$0$0$0
JOHNELL ALLEN-BEY
DIRECTOR0.500.50Yes (X)$0$0$0
MEGAN NORRIS
DIRECTOR0.500.50Yes (X)$0$0$0
MICHAEL CARTER
DIRECTOR0.500.50Yes (X)$0$0$0
RANA ELMIR
DIRECTOR0.500.50Yes (X)$0$0$0
SHELLEY PADNOS
DIRECTOR0.500.50Yes (X)$0$0$0
LOREN KHOGALI
EXECUTIVE DIRECTOR10.0030.00Yes (X)$0$201,050$11,941
WILLIAM GREENE
CHIEF OPERATING OFFICER2.0038.00Yes (X)$0$149,954$18,444
DANIEL KOROBKIN
LEGAL DIRECTOR2.0038.00$0$148,216$5,954Yes (X)
ANN MULLEN
COMMUNICATIONS DIRECTOR10.0030.00$0$122,669$7,960Yes (X)
MIRIAM AUKERMAN
SENIOR STAFF ATTORNEY2.0038.00$0$120,232$7,456Yes (X)
MERISSA KOVACH
POLITICAL DIRECTOR38.002.00$121,469$0$5,292Yes (X)
JAY KAPLAN
LGBTQ+ STAFF ATTORNEY2.0038.00$0$106,881$12,382Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$121,469TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$849,002TotReportableCompRltdOrgAmt
Total Other Compensation$69,429TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CHANGE MEDIA GROUP
PO BOX 776850CHICAGOIL606776850PAID MEDIA$118,925
DELIVER STRATEGIES
PO BOX 100970ARLINGTONVA22210MAILINGS$111,531
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,825,838AllOtherContributionsAmt
Total Contributions$2,825,838TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$201,544TotalRevenueColumnAmt
Exclusion$201,544ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$9,910TotalRevenueColumnAmt
Exclusion$9,910ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$9,910OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,037,292TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$211,454ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$628,223TotalAmt
Program Services$520,971ProgramServicesAmt
Management And General$107,252ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$40,161TotalAmt
Program Services$33,305ProgramServicesAmt
Management And General$6,856ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$50,227TotalAmt
Program Services$41,652ProgramServicesAmt
Management And General$8,575ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$51,141TotalAmt
Program Services$42,410ProgramServicesAmt
Management And General$8,731ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,970TotalAmt
Management And General$16,970ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$241,871TotalAmt
Program Services$238,714ProgramServicesAmt
Management And General$3,157ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$143,774TotalAmt
Program Services$103,315ProgramServicesAmt
Management And General$40,459ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$78,489TotalAmt
Program Services$70,728ProgramServicesAmt
Management And General$7,761ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$83,319TotalAmt
Program Services$80,307ProgramServicesAmt
Management And General$3,012ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,511TotalAmt
Program Services$5,671ProgramServicesAmt
Management And General$840ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,480TotalAmt
Program Services$15,225ProgramServicesAmt
Management And General$2,255ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$14,553TotalAmt
Program Services$12,676ProgramServicesAmt
Management And General$1,877ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,985TotalAmt
Program Services$3,471ProgramServicesAmt
Management And General$514ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PUBLICATIONS$225,203$225,203
PROGRAM ACTIVITIES$173,372$170,744$2,628

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,775,279TotalAmt
Program Services$1,564,392ProgramServicesAmt
Management And General$210,887ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$272,983BOYAmt
EOY$235,678EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,060,172BOYAmt
EOY$4,506,965EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$222,689BOYAmt
EOY$822,113EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$13,310BOYAmt
EOY$34,513EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,457LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,565LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,817BOYAmt
EOY$892EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$126,629BOYAmt
EOY$96,581EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,697,600BOYAmt
EOY$5,696,742EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$478,218BOYAmt
EOY$276,525EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$194,821BOYAmt
EOY$129,796EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$673,039BOYAmt
EOY$406,321EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,615,120BOYAmt
EOY$4,943,308EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$409,441BOYAmt
EOY$347,113EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,024,561BOYAmt
EOY$5,290,421EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,697,600BOYAmt
EOY$5,696,742EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,262,013ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$3,847OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,457OtherCostOrOtherBasisAmt
Depreciation$4,565DepreciationAmt
Book Value$892BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$892TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
UNFUNDED PENSION OBLIGATION$33,215
OPERATING LEASE LIABILITY$96,581
FieldValueIRS element (for citing)
Total Liability$129,796TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE UNION HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE (IRS) AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (IRC) AS A PARTICIPANT IN A GROUP EXEMPTION OBTAINED BY THE NATIONAL ACLU. THE ORGANIZATIONS' MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AS OF MARCH 31, 2025.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
LOREN KHOGALI
EXECUTIVE DIRECTOR$0$200,450$0$0$0$600$0$11,000$0$941$0$212,991$0$0
WILLIAM GREENE
CHIEF OPERATING OFFICER$0$149,354$0$0$0$600$0$8,310$0$10,134$0$168,398$0$0
DANIEL KOROBKIN
LEGAL DIRECTOR$0$147,616$0$0$0$600$0$0$0$5,954$0$154,170$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED AND PAID BY THE RELATED ENTITY, AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN. AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN USES THE FOLLOWING TO ESTABLISH COMPENSATION: - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1AAN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD SHALL HAVE FULL AUTHORITY TO TAKE ANY AND ALL ACTIONS ON BEHALF OF THE BOARD, EXCEPT AS LIMITED BY POLICIES OF THE BOARD, SUBJECT TO RATIFICATION BY THE BOARD AT ITS NEXT MEETING.
FORM 990, PART VI, SECTION A, LINE 6A MEMBER OF THE AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN IS ALSO A MEMBER OF THE NATIONWIDE AMERICAN CIVIL LIBERTIES UNION. SOME NATIONAL EVENTS AND MERCHANDISE INCLUDE MEMBERSHIP DISCOUNTS. CERTAIN PUBLICATIONS GO ONLY TO MEMBERS. MEMBERS ARE ENTITLED VOTE IN BOARD OF DIRECTOR ELECTIONS. THERE ARE APPROXIMATELY 37,000 MEMBERS IN MICHIGAN AT THE TIME OF FILING.
FORM 990, PART VI, SECTION A, LINE 7AEACH MEMBER OF THE AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN IS ENTITLED TO VOTE FOR THE STATE AFFILIATE AND NATIONAL GOVERNING BOARD.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM ("THE FIRM") WITH SUPPORT OF ORGANIZATION STAFF. THE ORGANIZATION'S TREASURER AND STAFF REVIEW THE 990 UPON COMPLETION AND WORK WITH THE FIRM ON ANY QUESTIONS OR COMMENTS. AFTER REVIEW/CHANGES, THE TREASURER PRESENTS FORM 990 TO THE BOARD OF DIRECTORS' BUDGET AND AUDIT COMMITTEE. UPON A FAVORABLE RECOMMENDATION, THE BUDGET AND AUDIT COMMITTEE SUBMITS THE RETURN TO THE FULL BOARD OF DIRECTORS FOR A VOTE. ONCE APPROVED, THE FIRM FILES FORM 990 TO THE INTERNAL REVENUE SERVICE ON THE ORGANIZATION'S BEHALF.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICT OF INTERESTS ARE SELF-REPORTED BY OFFICERS, DIRECTORS, AND KEY EMPLOYEES AS NEEDED.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE DIRECTOR, OTHER OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY THE RELATED ENTITY, AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN. THE FOLLOWING IS THE COMPENSATION PROCESS FOR THESE INDIVIDUALS: IN HIRING THE CURRENT EXECUTIVE DIRECTOR, AN EXECUTIVE SEARCH FIRM AND A BOARD EXECUTIVE SEARCH COMMITTEE RESEARCHED DATA OF COMPARABLE EXECUTIVES, INCLUDING EXECUTIVES FROM SIMILARLY SIZED AMERICAN CIVIL LIBERTIES UNION AFFILIATES, AND CAME TO CONSENSUS AS A GROUP REGARDING COMPENSATION. A SEARCH FIRM AND COMMITTEE ARE CURRENTLY WORKING TO HIRE AND DETERMINE COMPENSATION FOR A NEW LEGAL DIRECTOR. THE ORGANIZATION UNDERGOES A SIMILAR PROCESS FOR OTHER OFFICER POSITIONS AND KEY EMPLOYEES. THE ORGANIZATION, TO ENSURE PAY EQUITY, DOES AN ASSESSMENT OF EMPLOYEE PAY, PAY STRUCTURE, AND RELATED ITEMS IN COMPARISON TO REGIONAL ORGANIZATIONS THAT ARE SIMILAR IN SIZE (BUDGET AND FTE'S) AND MISSION TO DETERMINE PAY GRADES AND SALARIES. THIS IS DONE BY AN INDEPENDENT CONSULTANT EVERY TWO YEARS AND APPLIES TO ALL EMPLOYEES. THE COMPENSATION DECISIONS WERE DOCUMENTED IN PERSONNEL FILES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990 RETURNS ARE MADE AVAILABLE VIA THE ORGANIZATION'S WEBSITE. THE ORGANIZATION PROVIDES THE TWO MOST CURRENT YEARS OF THESE DOCUMENTS. THE ORGANIZATION ALSO PROVIDES THE DOCUMENTS TO FOUNDATIONS WHO WE ARE APPEALING TO FOR FUNDING. REQUESTS FOR ACCESS TO OTHER DOCUMENTS THAT BY LAW ARE OPEN TO PUBLIC ACCESS MAY BE MADE BY APPLICATION TO THE ORGANIZATION.
FORM 990, PART IX, LINE 11GOTHER SERVICES: PROGRAM SERVICE EXPENSES 238,714. MANAGEMENT AND GENERAL EXPENSES 3,157. TOTAL EXPENSES 241,871.
FORM 990, PART XI, LINE 9:INTRA-ORGANIZATION SUPPORT -31,129. NONPERIODIC PENSION PROVISION 34,976.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGANBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12966 WOODWARD AVENUEAddressLine1Txt
CityDETROITCityNm
State AbbreviationMIStateAbbreviationCd
ZIP482013035ZIPCd
FieldValueIRS element (for citing)
EIN237243421EIN
Primary ActivitiesCHARITABLE FUND OF REPORTING ORGANIZATIONPrimaryActivitiesTxt
Legal Domicile StateMILegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION OF MICHIGANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeOTransactionTypeTxt
Involved$121,072InvolvedAmt
Method Of Amount DeterminationCOST OF SHARED RESOURCESMethodOfAmountDeterminationTxt

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