2024-02-15T09:22:45-06:00 2023-03-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-04-01 526070446 AMERICAN CIVIL LIBERTIES UNION FUND OF THE DISTRICT OF COLUMBIA AMER 2024570800 529 14TH ST NW 722 WASHINGTON DC 20045 MONICA HOPKINS EXECUTIVE DIRECTOR 2024570800 2024-02-15 1 MONICA HOPKINS 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X MONICA HOPKINS 529 14TH ST NW 722 WASHINGTON DC 20045 2936268 0 X WWW.ACLUDC.ORG X 1967 DC PRESERVATION OF CIVIL LIBERTIES THROUGH LITIGATION AND PUBLIC EDUCATION. 11 11 29 40 0 0 2557976 2692747 168638 134107 196422 99135 0 0 2923036 2925989 0 0 0 0 1401986 1904756 0 0 326539 609962 937320 2011948 2842076 911088 83913 11488843 11169279 162997 173512 11325846 10995767 PRESERVATION OF CIVIL LIBERTIES THROUGH LITIGATION AND PUBLIC EDUCATION. 0 0 1195626 LEGAL: ARRANGING FOR AND REPRESENTATION OF CLIENTS IN LEGAL ACTIONS IN DEFENSE OF CIVIL LIBERTIES. 498504 134107 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. 1694130 1 1 0 1 0 0 0 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 24 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 X MONICA HOPKINS 2024570800 529 14TH ST NW 722 WASHINGTON DC 20045 HEIDI TSEU PRESIDENT 1.00 1.00 X X 0 0 0 ANTOINETTE TONI PARHAM VICE PRESIDENT, EQUITY OFFICER 1.00 1.00 X X 0 0 0 JAMES WEINGARTEN TREASURER 1.00 1.00 X X 0 0 0 KATHRYN KATIE ALI SECRETARY 1.00 1.00 X X 0 0 0 KIMBERLY LEBLANC-ROSS SECRETARY 1.00 1.00 X X 0 0 0 SAMUEL SAM DAUGHETY IMMEDIATE PAST PRESIDENT 1.00 1.00 X 0 0 0 CLAUDIA GORDON MEMBER/NATIONAL BOARD REPRESENTATIVE 1.00 1.00 X 0 0 0 LAURA ARANDES MEMBER 1.00 1.00 X 0 0 0 COURTNEY STEWART MEMBER 1.00 1.00 X 0 0 0 SHERRY HIEMSTRA MEMBER 1.00 1.00 X 0 0 0 DEVI RAO MEMBER 1.00 1.00 X 0 0 0 MONICA HOPKINS EXECUTIVE DIRECTOR 32.00 8.00 X 169780 0 14846 ART SPITZER SENIOR COUNSEL 40.00 0.00 X 155339 0 79279 BRIGID SLIPKA DIRECTOR OF PHILANTHROPY 40.00 0.00 X 136875 0 27887 SCOTT MICHELMAN LEGAL DIRECTOR 40.00 0.00 X 123325 0 6829 NASSIM MOSHIREE DIRECTOR OF POLICY AND ADVOCACY 40.00 0.00 X 117050 0 25548 NATHAN WARNER DEPUTY DIRECTOR OF OPERATIONS 40.00 0.00 X 109685 0 18883 812054 0 173272 7 0 1 0 AGLET STRATEGIES 3221 11TH ST NW 300 WASHINGTON DC 20010 PROJECT MANAGEMENT SUPPORT 149000 SOCIAL JUSTICE SYNERGY 1447 RIDGE PLACE SOUTHEAST WASHINGTON DC 20020 DEI CONSULTING 135000 2 2692747 9920 2692747 LEGAL FEES 900099 134107 134107 134107 109414 109414 10279 -10279 -10279 -10279 2925989 134107 0 99135 X 132540 56992 46389 29159 1366764 1005401 170668 190695 98135 39821 50502 7812 185976 91038 77787 17151 121341 86732 16700 17909 3240 3240 57440 57440 7417 7417 432957 219630 210577 2750 33714 21324 6195 6195 67423 27845 20699 18879 134893 54174 60720 19999 1648 535 985 128 42899 32391 1904 8604 10831 4463 4721 1647 37237 9074 28163 PROFESSIONAL DEV'L. 47223 21706 24219 1298 SOFTWARE LICENSES 28129 15363 9139 3627 FEES & SERVICE CHARGES 12743 1219 11524 MISCELLANEOUS 11569 540 10924 105 7957 5882 1494 581 2842076 1694130 821407 326539 3097384 2506102 293202 343702 3931 15430 17292 66958 38765 28741 28193 4371513 4487503 2120026 2508481 1512047 1324575 11488843 11169279 162997 173512 162997 173512 X 8377129 7705095 2948717 3290672 11325846 10995767 11488843 11169279 83913 -413992 0 X 0 1 X 1 0 X 2054717 2163980 3364263 2557976 2692747 12833683 2054717 2163980 3364263 2557976 2692747 12833683 1491684 11341999 77286 54337 110500 94389 109414 445926 13279609 621948 0.85410 0.84870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7122 6323 13445 2828631 2842076 292104 73026 0 0 225654 250597 292104 768355 1152533 16000 13445 29445 56414 62649 73026 192089 288134 13000 7122 20122 2120026 500000 -111545 2508481 0.00000 0.70630 0.29370 1 0 66958 38765 28193 28193 POOLED INVESTMENTS 2508481 F 2508481 DEPOSITS 8165 DUE FROM NATIONAL 951414 DUE FROM AFFILIATE 364996 1324575 X 3734525 -413992 1229945 815953 2918572 7417 7417 2925989 4064604 1229945 1229945 2834659 7417 7417 2842076 PART V, LINE 4: ACLU NATIONAL MAINTAINS AND ADMINISTERS THE ENDOWMENT FUND IN THE BILL OF RIGHTS TRUST. PART X, LINE 2: FOR THE YEAR ENDED MARCH 31, 2023, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 ART SPITZER SENIOR COUNSEL 155339 0 0 0 0 0 47437 0 31842 0 234618 0 0 0 MONICA HOPKINS EXECUTIVE DIRECTOR 169780 0 0 0 0 0 4793 0 10053 0 184626 0 0 0 BRIGID SLIPKA DIRECTOR OF PHILANTHROPY 136875 0 0 0 0 0 7528 0 20359 0 164762 0 0 0 PART I, LINE 1A ACLU-DC PROVIDES A DISCRETIONARY SPENDING ACCOUNT FOR ONLY EXECUTIVE DIRECTOR MONICA HOPKINS. THIS WAS $10,000 FOR FY23 AND WAS SPENT ONLY 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 AFFILITED BUT UNRELATED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR STAFF AND THE TREASURER. THE FULL BOARD RECEIVED A COPY OF THE FINAL 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THAT COVERED PERSONS ARE AWARE OF THE CONFLICT OF INTEREST POLICY, EACH ACLU AFFILIATE DELIVERS A COPY OF THE POLICY TO EACH BOARD MEMBER, OFFICER, VOLUNTEER BOARD COMMITTEE MEMBER AND KEY EMPLOYEE OF THAT AFFILIATE AT THE BEGINNING OF HIS OR HER SERVICE FOR THAT ENTITY AND ANNUALLY THEREAFTER. EACH DISTRIBUTEE THEN ACKNOWLEDGES HAVING RECEIVED, READ AND UNDERSTOOD THE POLICY AND, IF S/HE HAS A MATTER S/HE IS REQUIRED TO DISCLOSE UNDER THIS POLICY AT THAT TIME, DISCLOSES THAT MATTER. EACH NATIONAL COVERED PERSON IS REQUIRED TO DISCLOSE IN GOOD FAITH TO NATIONAL ACLU ALL MATERIAL FACTS CONCERNING ANY PERSONAL INTEREST WITH RESPECT TO A PROPOSED OR PRIOR NATIONAL ACLU TRANSACTION OR ACTION OF WHICH S/HE IS AWARE, AND EACH AFFILIATE COVERED PERSON IS REQUIRED TO DISCLOSE IN GOOD FAITH TO THAT AFFILIATE ALL MATERIAL FACTS CONCERNING ANY PERSONAL INTEREST WITH RESPECT TO A PROPOSED OR PRIOR AFFILIATE TRANSACTION OR ACTION OF WHICH S/HE IS AWARE, PRIOR TO (IF POSSIBLE) THE CONSIDERATION OF THE TRANSACTION OR ACTION. IN THE CASE OF BOARD MEMBERS, OFFICERS AND VOLUNTEER BOARD COMMITTEE MEMBERS, THE USUAL PROCEDURE FOR DISCLOSING POTENTIAL CONFLICTS OF INTEREST IS THAT THE COVERED PERSON INFORMS THE APPLICABLE BOARD OR BOARD COMMITTEE (OR BOARD COMMITTEE CHAIR) CONSIDERING THE TRANSACTION OR ACTION OR THE ACLU PRESIDENT OF THE PERSONAL INTEREST. IN THE CASE OF A KEY EMPLOYEE, THE USUAL PROCEDURE IS THAT THE KEY EMPLOYEE INFORMS HIS OR HER SUPERVISOR (OR IN THE CASE OF THE EXECUTIVE DIRECTOR, THE PRESIDENT) OF THE PERSONAL INTEREST. IN EITHER CASE, THE MATTER IS REFERRED FOR ITS CONSIDERATION AND DECISION-MAKING TO THE ACLU AFFILIATE'S AUDIT COMMITTEE (OR, IF THERE IS NO AUDIT COMMITTEE, TO THE BOARD OR ITS EXECUTIVE COMMITTEE AUTHORIZED TO ACT ON ITS BEHALF) (THE "DECIDING BODY"). A COVERED PERSON MAY PARTICIPATE IN A MEETING OF THE DECIDING BODY DURING WHICH A TRANSACTION OR ACTION WITH RESPECT TO WHICH S/HE HAS A PERSONAL INTEREST IS DISCUSSED IN ORDER TO DISCLOSE THE MATERIAL FACTS REGARDING THE COVERED PERSON'S PERSONAL INTEREST. THE DECIDING BODY DISCUSSES THE MATTER AT A MEETING WITHOUT THAT PERSON PRESENT. A COVERED PERSON MAY NOT PARTICIPATE IN MAKING DECISIONS WITH RESPECT TO ANY MATTER IN WHICH S/HE HAS A PERSONAL INTEREST AND MAY NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DECIDING BODY'S DELIBERATION OR VOTING ON THE MATTER. IN ALL CASES, PRIOR TO AN ACLU AFFILIATE ENTERING INTO A TRANSACTION OR TAKING AN ACTION AFTER A COVERED PERSON HAS DISCLOSED A PERSONAL INTEREST WITH RESPECT TO THAT TRANSACTION OR ACTION, IT IS DETERMINED BY NO LESS THAN A MAJORITY VOTE OF THE MEMBERS OF THE DECIDING BODY PRESENT AT A MEETING OF THAT ACLU ENTITY THAT THE TRANSACTION OR ACTION IS FAIR AND REASONABLE TO, AND IN THE BEST INTERESTS OF ACLU NATIONAL IN THE CASE OF A PERSONAL INTEREST INVOLVING A NATIONAL COVERED PERSON OR THE ACLU AFFILIATE IN THE CASE OF A PERSONAL INTEREST INVOLVING AN ACLU AFFILIATE COVERED PERSON, AND THAT IT DOES NOT RESULT IN AN UNFAIR OR UNREASONABLE FINANCIAL OR OTHER BENEFIT TO THE COVERED PERSON WHO HAS THE PERSONAL INTEREST. IN THE CASE OF A TRANSACTION OR ACTION IN WHICH THE PERSONAL INTEREST OF THE COVERED PERSON IS A SUBSTANTIAL FINANCIAL INTEREST, THE DECIDING BODY CONSIDERS ALTERNATIVE TRANSACTIONS TO THE EXTENT AVAILABLE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION PROCESS WAS DETERMINED AND APPROVED BY INDEPENDENT MEMBERS OF THE BOARD. THE PROCESS INCLUDED A REVIEW OF COMPARABLE DATA FROM SIMILAR ORGANIZATIONS AND WAS DOCUMENTED. THE LAST COMPENSATION REVIEW TOOK PLACE IN APRIL 2022. 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 219,630. MANAGEMENT AND GENERAL EXPENSES 210,577. FUNDRAISING EXPENSES 2,750. TOTAL EXPENSES 432,957. AMERICAN CIVIL LIBERTIES UNION OF THE DISTRICT OF COLUMBIA 529 14TH ST NW SUITE 722 WASHINGTON DC 20045 520749684 PRESERVATION OF CIVIL LIBERTIES DC 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 ACLU OF THE DISTRICT OF COLUMBIA K 133852 ACTUAL AMOUNT ACLU OF THE DISTRICT OF COLUMBIA O 740240 ACTUAL AMOUNT ACLU OF THE DISTRICT OF COLUMBIA P 825 ACTUAL AMOUNT ACLU OF THE DISTRICT OF COLUMBIA Q 1124049 ACTUAL AMOUNT