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      <ReconcilationRevenueExpnssAmt>58123</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
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      <FSAuditedBasisGrp>
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          <AddressLine2>RESTRICTED</AddressLine2>
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        <FormAndLineReferenceDesc>Part I-A, Line 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACLU CALIFORNIA ACTION INCURRED POLITICAL EXPENDITURES IN CONNECTION WITH THE 2022 PRIMARY AND GENERAL ELECTIONS - PARTICULARLY RELATING TO POTENTIAL VOTER INITIATIVES - INCLUDING SOCIAL MEDIA, OTHER FORMS OF OUTREACH, RESEARCH, AND RELATED ACTIVITIES.</ExplanationTxt>
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          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94129</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants are approved by the board of directors and formalized in a grant agreement signed by both parties.</ExplanationTxt>
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      <InitialContractExceptionInd>0</InitialContractExceptionInd>
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        <PersonNm>Kevin Baker</PersonNm>
        <TitleTxt>Former Director of Government Affair</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
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        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 2</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ACLU California Action has contracted with a Professional Employer Organization (PEO) to provide payroll processing, human resources consulting, and provision of certain employee benefits. Under this model, the PEO is the employer of record (statutory employer) for all ACLU California Action worksite employees. The PEO pays each worksite employee's wages as directed and funded by ACLU California Action. Those payments are made from the PEO bank account and all federal taxes and wage reporting is made under the the PEO federal EIN. The PEO issues all W-2 forms.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>According to ACLU California Action's Bylaws, the six ACLU entities in California each have the right to designate one of their current Directors as a Director of ACLU California Action. The Executive Directors of the three other IRC Section 501(c)(4) exempt ACLU entities in California are also automatically Directors of ACLU California Action.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>ACLU California Action was formed by and is affiliated with each of the other six ACLU entities in California, three of which are recognized as exempt under IRC Section 501(c)(3) (the "Foundations") and three of which are exempt under IRC Section 501(c)(4) (the Unions"). The Unions and Foundations do not have voting rights with respect to ACLU California Action, which is governed by its Board of Directors. However, ACLU California Action's Article and Bylaws provide that certain major governance decisions, including changes to the Articles of Incorporation, certain changes to the Bylaws, merger, dissolution, or the transfer of substantial assets, require prior approval from each of the Unions and Foundations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed by management and counsel prior to filing. The Form 990 is provided to the Board of Directors prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each director, officer, committee member, and key employee annually signs a statement to affirm that they have read, understood, and agreed to comply with the Conflict of Interest policy and disclose their interest that could reasonably give rise to actual or potential conflicts. Such potential conflicts are resolved promptly.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The board of directors reviewed comparability data in the process of determining the Executive Director's compensation including other Form 990s and approved the compensation.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No other documents available to the public.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Payroll processing: Program service expenses 21,654. Management and general expenses 3,332. Fundraising expenses 0. Total expenses 24,986. Outside services - consultants: Program service expenses 499,209. Management and general expenses 10,038. Fundraising expenses 0. Total expenses 509,247. Outside services - Information technology: Program service expenses 22,501. Management and general expenses 5,558. Fundraising expenses 0. Total expenses 28,059. Bank fees: Program service expenses 0. Management and general expenses 561. Fundraising expenses 0. Total expenses 561.</ExplanationTxt>
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</Return>
