2024-11-27T10:40:20-06:00 2024-03-31 341663731 ZINNER & CO LLP 3201 ENTERPRISE PARKWAY SUITE 410 CLEVELAND OH 441227329 990 2023-04-01 474484602 AMERICAN CIVIL LIBERTIES UNION OF MINNESOTA AMER 6515291697 PO BOX 14720 MINNEAPOLIS MN 55414 DEEPINDER MAYELL EXECUTIVE DIRECTOR 6515291697 2024-11-20 1 0 SUSAN D KRANTZ P00233254 2168310733 2024-11-20 2023 2024-10-15 13:58:12Z DEEPINDER MAYELL PO BOX 14720 MINNEAPOLIS MN 55414 980280 0 X WWW.ACLU-MN.ORG X 1952 MN PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND CIVIL LIBERTIES. 19 19 29 23 0 0 1408726 979919 0 0 148 361 0 0 1408874 980280 0 0 0 0 259884 348936 0 0 0 71038 127199 330922 476135 1077952 504145 625301 265703 59109 53205 566192 212498 THE MISSION OF THE AMERICAN CIVIL LIBERTIES UNION OF MINNESOTA IS TO PROTECT THE CIVIL LIBERTIES OF ALL MINNESOTANS THROUGH LITIGATION, PUBLIC EDUCATION, AND LOBBYING. 0 0 270835 LEGISLATIVE PROGRAM: BY DRAFTING EFFECTIVE LEGISLATION AND TESTIFYING ON BILLS WITH CIVIL LIBERTIES IMPLICATIONS, THE ORGANIZATION ENSURES THAT THE GOVERNMENT DOES NOT SUCCEED IN INFRINGING ON INDIVIDUALS' RIGHTS. 270835 0 0 0 1 0 0 0 0 0 0 0 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 1 1 0 1 0 0 29 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X BARBARA CLARE 6515291697 PO BOX 14720 MINNEAPOLIS MN 55414 JENNY LEE VICE CHAIR 1.00 1.00 X X 0 0 0 RON DEHARPPORTE TREASURER 1.00 1.00 X X 0 0 0 NORM PENTELOVITCH SECRETARY 1.00 X X 0 0 0 JEFF HOLLAND FORMER VICE CHAIR 1.00 1.00 X X 0 0 0 JONATHAN ABRAM FORMER TREASURER 1.00 1.00 X X 0 0 0 LARISS MALDONADO FORMER CHAIR 1.00 X X 0 0 0 MAI MOUA CHAIR 1.00 X X 0 0 0 TAMARA CABAN-RAMIREZ MEMBER 1.00 1.00 X 0 0 0 JUNE CARBONE MEMBER 1.00 X 0 0 0 KIM FERGUSON MEMBER 1.00 X 0 0 0 SHANNON GESHICK MEMBER 1.00 1.00 X 0 0 0 KATHY JUNEK MEMBER 1.00 1.00 X 0 0 0 SHARON KENNEDY MEMBER 1.00 X 0 0 0 AMY KOOPMAN MEMBER 1.00 X 0 0 0 RALEIGH LEVINE MEMBER 1.00 1.00 X 0 0 0 VANCE OPPERMAN MEMBER 1.00 1.00 X 0 0 0 NIDA SAJID MEMBER 1.00 1.00 X 0 0 0 SUMMRA SHARIFF MEMBER 1.00 X 0 0 0 MICHELE STATZ MEMBER 1.00 X 0 0 0 ANIKA WARD MEMBER 1.00 X 0 0 0 CATHY WASSBERG MEMBER 1.00 X 0 0 0 REBECCA RAND MEMBER 1.00 X 0 0 0 PAUL REDLEAF MEMBER 1.00 X 0 0 0 DEEPINDER MAYELL EXECUTIVE DIRECTOR 4.00 36.00 X 157062 0 43102 BARBARA CLARE DIRECTOR OF FINANCE 4.00 36.00 X 119789 0 23434 BENJAMIN FEIST CHIEF PROGRAMS OFFICER 4.00 36.00 X 117949 0 34118 TERESA NELSON DIRECTOR OF LEGAL SERVICES 4.00 36.00 X 107379 0 66912 502179 0 167566 4 0 1 0 0 844830 135089 979919 361 361 980280 0 0 361 39912 23141 16771 242044 140340 101704 48173 15776 32397 18807 12843 5964 4914 222 4692 9626 6293 3333 33291 21929 11362 19406 14512 4894 340 340 PROFESSIONAL SERVICE FE 50048 32193 17855 TELEPHONE AND INTERNET 3773 1823 1950 MEMBERSHIP DUES AND SUB 2533 854 1679 STAFF AND VOLUNTEERS 2368 334 2034 900 575 325 476135 270835 205300 0 302010 129762 852 35716 0 287575 135089 625301 265703 59109 53205 59109 53205 X 566192 212498 0 0 566192 212498 625301 265703 X 504145 -857839 X X 0 1 X 1 0 1 0 0 0 DUE FROM AMERICAN CIVIL LIBERTIES UNION - NATIONAL 135089 135089 X PART X, LINE 2: THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. X X X 0 0 0 0 0 0 0 0 0 DEEPINDER MAYELL EXECUTIVE DIRECTOR 157062 0 0 0 0 0 0 0 43102 0 200164 0 0 0 TERESA NELSON DIRECTOR OF LEGAL SERVICES 107379 0 0 0 0 0 0 0 66912 0 174291 0 0 0 BENJAMIN FEIST CHIEF PROGRAMS OFFICER 117949 0 0 0 0 0 0 0 34118 0 152067 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE UNION SHALL CONSIST OF ALL PERSONS WHO HAVE PAID MEMBERSHIP DUES AS PRESCRIBED BY THE NATIONAL ACLU THAT RESIDE IN MINNESOTA. RESIDE IN MINNESOTA MEANS THEIR PRIMARY ADDRESS IS IN MINNESOTA. DETERMINATION OF UNION MEMBERSHIP RESIDENCY MUST BE CONSISTENT WITH NATIONAL. NOTWITHSTANDING THAT THESE BYLAWS REFER TO SUCH PERSONS AS MEMBERS, THEY SHALL HAVE NO RIGHT TO VOTE ON ANY UNION MATTER OR ANY OTHER RIGHTS, EXCEPT AS EXPLICITLY PROVIDED IN THESE BYLAWS. AS STATED IN THE UNION'S ARTICLES OF INCORPORATION, ALL POWERS OF THE MEMBERS UNDER MINNESOTA LAW SHALL BE EXERCISED BY AND ARE DELEGATED TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A VOTING BOARD MEMBERS ELECT BOARD MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B VOTING BOARD MEMBERS HAVE THE RIGHT TO VOTE ON AN AMENDMENT TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD CHAIR AND THEN PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C NEITHER BOARD MEMBERS NOR STAFF MEMBERS SHALL PARTICIPATE IN THE DECISIONS OF ANY MATTER IN WHICH THEY MAY HAVE A CONFLICT OF INTEREST; NOR SHALL THEY PARTICIPATE IN THE DISCUSSION OF SUCH A MATTER UNLESS THE NATURE OF THE CONFLICT HAS BEEN DISCLOSED TO THE OTHER PARTICIPANTS IN THE DISCUSSION. IN THE CASE OF BOARD MEMBERS, THE PROCEDURE SHOULD BE THAT THE MEMBER AFFECTED BY THE CONFLICT OF INTEREST ANNOUNCES THE EXISTENCE OF THE CONFLICT AND THE MINUTES REFLECT THE FACT THAT THE MEMBER DID NOT PARTICIPATE IN THE DECISION OF THE MATTER (NOR IN THE DISCUSSION, IF THAT BE THE CASE). FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEW COMPENSATION FOR THE EXECUTIVE DIRECTOR. COMPENSATION IS DETERMINED BASED ON PERFORMANCE AND CURRENT SALARY. THE ORGANIZATION USES A REPORT COMPILED YEARLY BY THE NATIONAL AMERICAN CIVIL LIBERTIES UNION (ACLU) WHICH LISTS THE SALARIES OF EACH ACLU AFFILIATE BY POSITION. THE ORGANIZATION SPECIFICALLY LOOKS AT ACLU AFFILIATES THAT ARE COMPARABLE IN SIZE AND BUDGET TO AMERICAN CIVIL LIBERTIES UNION OF MINNESOTA. THE ORGANIZATION ALSO LOOKS AT THE MINNESOTA COUNCIL OF NON-PROFITS SALARY GUIDE TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: FORGIVENESS OF INTER-ENTITY DEBT -857,839. FORM 990, PART XII, LINE 2C: THERE ARE NO CHANGES FROM THE PRIOR YEAR REGARDING THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. FORM 990, PART XI, LINE 9: THE UNION HAD ACCUMULATED FUNDING DUE FROM THE FOUNDATION OF $857,839 FOR THESE SERVICES AS OF MARCH 31, 2024, AT WHICH TIME THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINED THAT THE FOUNDATION WOULD NOT BE REQUIRED TO REIMBURSE THE UNION. AMERICAN CIVIL LIBERTIES UNION OF MINNESOTA FOUNDATION PO BOX 14720 MINNEAPOLIS MN 55414 416050012 TO FUND LITIGATION & PUBLIC EDUCATION EFFORTS MN 501(C)(3) LINE 7 AMERICAN CIVIL LIBERTIES UNION OF MINNESOTA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 AMERICAN CIVIL LIBERTIES UNION OF MINNESOTA FOUNDATION Q 2180402 COST