2025-02-18T12:21:02-06:00 2024-03-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-04-01 952673361 ACLU FOUNDATION OF SOUTHERN CALIFORNIA ACLU 2139779500 1313 WEST EIGHTH STREET LOS ANGELES CA 90017 ELISAVET CABRERA GARCIA INTERIM EXECUTIVE DIRECTOR 2139779500 2025-02-17 1 1 KATY BROWN P00650274 9257902600 2025-02-10 2023 2025-03-06 01:10:19Z ELISAVET CABRERA GARCIA 1313 WEST EIGHTH STREET LOS ANGELES CA 90017 38810199 0 X WWW.ACLU-SC.ORG X 1974 CA SEE SCHEDULE O FOR DETAILSTHE ORGANIZATION DEFENDS THE CIVIL LIBERTIES ENSHRINED IN THE US CONSTITUTION AND THE BILL OF RIGHTS THROUGH LITIGATION, POLICY ADVOCACY, MEDIA ADVOCACY, AND ORGANIZING. IT FIGHTS TO SECURE AND PROTECT THE CIVIL RIGHTS OF ALL PEOPLE- INCLUDING WOMEN, YOUTH, PEOPLE OF COLOR, LESBIAN, GAY, BISEXUAL, AND TRANSGENDER PEOPLE, IMMIGRANTS AND REFUGEES, MEMBERS OF MINORITY RELIGIONS, DISABLED PEOPLE, PEOPLE EXPERIENCING POVERTY OR HOUSELESSNESS, AND PEOPLE WHO ARE INCARCERATED. 25 24 101 86 0 0 9912525 8321772 1167967 1042104 966684 1326223 -568099 -796818 11479077 9893281 134884 105134 0 0 8485541 8960424 0 11028 1249368 4312991 4685031 12933416 13761617 -1454339 -3868336 46479486 44718403 4712043 5255646 41767443 39462757 X SEE FORM 990, PART I, LINE 1 0 0 7709224 105134 1042104 ON BEHALF OF PEOPLE IMPACTED BY CIVIL LIBERTIES AND CIVIL RIGHTS ISSUES, THE ACLU FOUNDATION OF SOUTHERN CALIFORNIA PROVIDED LEGAL SERVICES AND SUPPORT ON DOZENS OF MATTERS, ON ISSUES INCLUDING UNLAWFUL IMMIGRATION ENFORCEMENT, ARREST, AND DETENTION PRACTICES; EDUCATION EQUITY, LGBTQ AND GENDER DISCRIMINATION IN THE WORKPLACE, HEALTHCARE, PUBLIC ACCOMMODATIONS, AND PRISONS; ABORTION ACCESS; RESTRICTIONS OF FIRST AMENDMENT RIGHTS AND ACCESS TO GOVERNMENT MEETINGS; UNLAWFUL AND DISCRIMINATORY PRACTICES IN THE CRIMINAL LEGAL SYSTEM AND POLICE PRACTICES; UNLAWFUL AND UNSAFE JAIL CONDITIONS; DISCRIMINATION AND CRIMINALIZATION OF UNHOUSED PEOPLE AN PEOPLE LIVING IN POVERTY; AND VOTING RIGHTS. 1478811 ACLU FOUNDATION OF SOUTHERN CALIFORNIA HAS AN AGREEMENT WITH THE NATIONAL OFFICE WHEREBY CERTAIN REVENUES ARE SHARED ACCORDING TO SET FORMULAS FOR PROGRAM SERVICES THROUGH THE NATION. 9188035 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 94 0 1 101 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ESMERALDA MARTINEZ 2139779500 1313 WEST EIGHTH STREET LOS ANGELES CA 90017 X CONNIE TCHENG CHAIR 5.00 X X 0 0 0 MICHELE GOODWIN CHAIR (THRU 07/23) 2.00 X X 0 0 0 STACY HORTH-NEUBERT VICE-CHAIR 5.00 X X 0 0 0 ROB HENNIG VICE-CHAIR/CO-CHAIR (THRU 03/24) 5.00 X X 0 0 0 CONNIE PARKER TREASURER 5.00 X X 0 0 0 NICHELLE CARR SECRETARY, EDI OFFICER 5.00 X X 0 0 0 CARLOS AMADOR DIRECTOR 5.00 X 0 0 0 JUDY BALABAN DIRECTOR (PASSED AWAY 10/23) 2.00 X 0 0 0 HANNAH CANNOM DIRECTOR 2.00 X 0 0 0 JEFFREY DOUGLAS DIRECTOR (THRU 01/24) 2.00 X 0 0 0 SHERRY FRUMKIN DIRECTOR 2.00 X 0 0 0 MARY ELLEN GALE DIRECTOR 2.00 X 0 0 0 ELLIOT GORDON DIRECTOR 2.00 X 0 0 0 ELLEN GREENSTONE DIRECTOR 2.00 X 0 0 0 KELLY LYTLE HERNANDEZ DIRECTOR 2.00 X 0 0 0 STACEY HERZING DIRECTOR 2.00 X 0 0 0 BARRY HIRSCH DIRECTOR 2.00 X 0 0 0 JACOB KREILKAMP DIRECTOR 2.00 X 0 0 0 DOLORES LEAL DIRECTOR 2.00 X 0 0 0 SIDNEY MACHTINGER DIRECTOR 2.00 X 0 0 0 GARY MANDINACH DIRECTOR (THRU 02/24) 2.00 X 0 0 0 DOUGLAS MIRELL DIRECTOR 2.00 X 0 0 0 STEVE PERSKY DIRECTOR 2.00 X 0 0 0 MARLA STONE DIRECTOR 2.00 X 0 0 0 KATE SUMMERS DIRECTOR 2.00 X 0 0 0 SARA WIDZER DIRECTOR 2.00 X 0 0 0 JON WIENER DIRECTOR 2.00 X 0 0 0 DANICE WOODLEY DIRECTOR 2.00 X 0 0 0 EHSAN ZAFFAR DIRECTOR 2.00 X 0 0 0 LATIA CURRY DIRECTOR 2.00 X 0 0 0 VICTOR LEUNG CHIEF ADVOCACY & LEGAL DIRECTOR 54.00 X 159124 0 21134 HECTOR VILLAGRA EXECUTIVE DIRECTOR 36.00 X 166994 0 70126 JULIE WEINSTEIN CHIEF DEVELOPMENT OFFICER 54.00 X 203395 0 33708 PREETI KULKARNI CHIEF FINANCIAL OFFICER (THRU 02/24) 42.00 X 170531 0 15866 MARCUS BENIGNO CHIEF COMMS & MKTNG OFFICER 33.00 X 120976 0 10691 DEBORAH ROBERSON CHIEF HUMAN RESOURCES OFFICER 42.00 X 158974 0 19180 ESMERALDA MARTINEZ INTERIM CHIEF FINANCIAL OFFICER 42.00 X 119595 0 20244 MINOUCHE D KANDEL SENIOR STAFF ATTORNEY 33.75 X 161082 0 19246 PETER ELIASBERG CHIEF COUNSEL 33.75 X 183339 0 86528 AMANDA GOAD DIR./LGBTQ & REPRODUCTIVE JUSTICE 33.75 X 146867 0 15160 JENNIFER PASQUARELLA DIR. IMMIGRANTS' RIGHTS (THRU 01/24) 37.50 X 133100 0 78374 MICHAEL KAUFMAN SENIOR STAFF ATTORNEY 33.75 X 128984 0 27689 1852961 0 417946 20 0 1 0 EVERGREEN SERVICES TOPCO LLC 309 VISTA TRUCHA NEWPORT BEACH CA 92660 IT SERVICES 216079 1 519446 7802326 376448 8321772 LITIGATION FEES 541100 1042104 1042104 1042104 1122954 1122954 606998 704642 -97644 -97644 -97644 27513604 27310335 203269 203269 203269 109361 519446 901941 -792580 -792580 CONTRACT SERVICE REV. 900099 75315 75315 MISCELLANEOUS REVENUE 900099 18091 18091 93406 9893281 1042104 0 529405 102884 102884 2250 2250 1263716 433984 560246 269486 5872504 4367806 884404 620294 497975 337980 114606 45389 807420 586009 147572 73839 518809 361271 95040 62498 44750 30238 14512 87698 87698 268535 268535 11028 11028 89577 89577 206292 68877 125913 11502 21254 17108 2090 2056 188922 67258 90912 30752 136812 60457 57211 19144 990955 679649 224828 86478 53005 48229 2794 1982 31841 15900 13980 1961 1606 1606 1478811 1478811 90347 64684 14742 10921 153869 57584 94410 1875 SETTLEMENT EXPENSES 701910 701910 LITIGATION FEE 122367 122367 OTHER PROGRAM EXPENSES 16480 16154 163 163 13761617 9188035 3324214 1249368 2272627 819035 3862333 2146261 6292805 5967286 0 198380 293162 403575 14861270 7296547 8071935 7564723 22938395 22161823 2339286 4967580 408943 489740 46479486 44718403 1081972 1389366 390167 873436 3239904 2992844 4712043 5255646 X 30549662 28560448 11217781 10902309 41767443 39462757 46479486 44718403 X -3868336 1690084 -126434 X 0 1 X 1 0 X 11651215 14465406 14806572 9912525 8321772 59157490 11651215 14465406 14806572 9912525 8321772 59157490 1815070 57342420 1501919 1170924 1424152 1527868 1729952 7354815 100608 52402 90423 86596 93406 423435 66935740 5917207 0.85670 0.86350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 78,208. 2020 AMOUNT: $ 17,458. 2021 AMOUNT: $ 21,123. 2022 AMOUNT: $ 12,802. 2023 AMOUNT: $ 18,091. CONTRACT SERVICE REVENUE - 2019 AMOUNT: $ 22,400. 2020 AMOUNT: $ 34,944. 2021 AMOUNT: $ 69,300. 2022 AMOUNT: $ 73,794. 2023 AMOUNT: $ 75,315. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33699 261956 295655 13465962 13761617 838081 209520 0 0 905879 802883 796671 838081 3343514 5015271 154701 218560 487344 295655 1156260 226470 200721 199168 209520 835879 1253819 33086 42565 33164 33699 142514 3541606 531272 149917 3922961 3855242 14615 -180565 147686 3541606 3859072 140167 143997 3855242 2849656 872 1152894 144350 3859072 3297096 -306720 140720 2849656 0.00000 0.58520 0.41480 1 0 3358057 3358057 10333910 6463511 3870399 636939 633265 3674 532364 199771 332593 7564723 ACLU NATIONAL FUNDS - BILL OF RIGHTS TRUST 1320328 F SPLIT-INTEREST AGREEMENTS 1044619 F OTHER INVESTMENTS 2602633 F 4967580 DUE TO ACLU NATIONAL OFFICE 1150875 DUE TO RELATED PARTIES 853128 OPERATING LEASE PAYABLE 483617 CAPITAL LEASE OBLIGATIONS 15471 OBLIGATIONS UNDER SPLIT INTEREST AGREEMENTS 489753 2992844 X 26039338 1690084 15688521 -1605245 15773360 10265978 89577 -462274 -372697 9893281 28344024 15688521 462274 16150795 12193229 89577 1478811 1568388 13761617 PART V, LINE 4: LESBIAN AND GAY RIGHTS MATTERS AND PROTECTION OF CIVIL LIBERTIES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE LAWS OF CALIFORNIA AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND CORRESPONDING STATE PROVISIONS. THE FOUNDATION LLC IS TREATED AS A DISREGARDED ENTITY FOR TAX REPORTING PURPOSES. THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN AND, AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT RESULT IN A MATERIAL IMPACT ON THE FOUNDATION'S FINANCIAL POSITION OR STATEMENT OF ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT-INTEREST AGREEMENTS -126,434. PAYMENTS MADE TO AFFILIATES -1,478,811. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -462,274. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 462,274. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS MADE TO AFFILIATES 1,478,811. BILL OF RIGHTS DINNER 562246 519446 42800 345362 55101 44517 440300 AUCTION 52356 52356 16635 1 14204 14204 25 628806 519446 109360 345362 55101 44517 456960 901940 -792580 1 CHARITABLE VENTURES OF ORANGE COUNTY 1505 E 17TH STREET SANTA ANA CA 92705 208756660 501 (C)(3) 16000 0 COALITION SUPPORT FOR STOP THE MUSIC FOR THE DA ACCOUNTIBILITY ACLU FOUNDATION OF NORTHERN CALIFORNIA 39 DRUMM STREET SAN FRANCISCO CA 94111 940279770 501 (C)(3) 86884 0 SUPPORT EDUCATION EQUITY PROGRAM, SUBGRANT FROM THE CALIFORNIA ENDOWMENT 2 0 PART I, LINE 2: WE ENGAGE IN REGULAR COMMUNICATION AND REGULAR CHECK INS WITH OUR GRANTEE ORGANIZATIONS AND ALSO ASK FOR SUMMARIES OF WORK. FOR A NUMBER OF THE GRANTEE ORGANIZATIONS WE WORK ALONGSIDE THEM IN COALITION AND SEE THE WORK AS IT HAPPENS. WE ALSO REQUIRE A GRANT REPORT AFTER THE GRANT PERIOD HAS ENDED WHICH SUMMARIZES THE GRANTEE'S PROGRESS IN ACHIEVING THE GRANT PURPOSE AND THEIR COMPLIANCE WITH THE TERMS OF THE AGREEMENT. X X 0 0 0 0 0 0 0 0 0 PETER ELIASBERG CHIEF COUNSEL 183339 0 0 0 0 0 57221 0 29307 0 269867 0 0 0 HECTOR VILLAGRA EXECUTIVE DIRECTOR 166994 0 0 0 0 0 50812 0 19314 0 237120 0 0 0 JULIE WEINSTEIN CHIEF DEVELOPMENT OFFICER 203395 0 0 0 0 0 11161 0 22547 0 237103 0 0 0 JENNIFER PASQUARELLA DIR. IMMIGRANTS' RIGHTS (THRU 01/24) 133100 0 0 0 0 0 45803 0 32571 0 211474 0 0 0 PREETI KULKARNI CHIEF FINANCIAL OFFICER (THRU 02/24) 170531 0 0 0 0 0 8329 0 7537 0 186397 0 0 0 MINOUCHE D KANDEL SENIOR STAFF ATTORNEY 161082 0 0 0 0 0 8305 0 10941 0 180328 0 0 0 VICTOR LEUNG CHIEF ADVOCACY & LEGAL DIRECTOR 159124 0 0 0 0 0 8739 0 12395 0 180258 0 0 0 DEBORAH ROBERSON CHIEF HUMAN RESOURCES OFFICER 158974 0 0 0 0 0 8156 0 11024 0 178154 0 0 0 AMANDA GOAD DIR./LGBTQ & REPRODUCTIVE JUSTICE 146867 0 0 0 0 0 8057 0 7103 0 162027 0 0 0 MICHAEL KAUFMAN SENIOR STAFF ATTORNEY 128984 0 0 0 0 0 7085 0 20604 0 156673 0 0 0 X 7 4007 SALES PRICE X 13 372441 FMV 0 0 1 1 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: CARS, INC. (CHARITABLE ADULT RIDES & SERVICES, INC.) A NATIONAL COMPANY THAT PARTNERS WITH NONPROFIT ORGANIZATIONS, MANAGES ACLU'S CAR DONATION PROGRAM. ACLU FOUNDATION RECEIVES 80% OF THE NET SALES PROCEEDS WITHIN 2-5 BUSINESS DAYS AFTER CARS, INC. RECEIVES THE SALES REVENUE. THE PROCEED CHECK IS MAILED TO ACLU ALONG WITH A COPY OF THE SALES REPORT. FOR CARS2CHARITIES/RITEWAY CHARITY SERVICES, ACLU FOUNDATION RECEIVES THE NET PROCEEDS, WHICH IS THE SALES PRICE MINUS CARS2CHARITIES 30% ADMIN FEE, TOWING FEE, AND PROCESSING FEE. NET PROCEEDS ARE PROVIDED TO ACLU WITHIN 30 DAYS OF SALE. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR ACCOUNTANTS CONDUCT THE INITIAL REVIEW OF THE FORM 990. THE INTERIM CHIEF FINANCIAL OFFICER WILL REVIEW IN FURTHER DETAIL. THE INTERIM EXECUTIVE DIRECTOR WILL REVIEW BEFORE SIGNING. THE FORM 990 IS AVAILABLE TO THE BOARD MEMBERS VIA A SECURE WEBSITE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND STAFF MEMBERS. WHEN A BOARD MEMBER DISCLOSES AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, A DESIGNATED BOARD COMMITTEE REVIEWS WHETHER ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST EXIST. IF CONFLICTS OF INTEREST EXIST, MEMBERS ARE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY MATTER IN WHICH THEY MAY HAVE SUCH CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR, CHIEF HUMAN RESOURCE OFFICER, AND EACH DEPARTMENT'S DIRECTOR DETERMINE THE HIRING OR TERMINATION OF EMPLOYEES. TITLE, COMPENSATION, AND/OR BENEFITS CHANGES ARE REVIEWED AND DETERMINED BY THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER AND CHIEF HUMAN RESOURCE OFFICER ANNUALLY. THE BOARD REVIEWS THE COMPENSATION AND BENEFITS OF THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN (B) AVERAGE HOURS OF BOARD MEMBERS: THE MEMBERS OF THE BOARD SPEND TIME DEVOTED TO FOUNDATION MATTERS AS NEEDED. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENTS -126,434. ACLU FOUNDATION OF SOUTHERN CALIFORNIA LLC 1313 W 8TH STREET LOS ANGELES CA 90017 262528590 REAL ESTATE OWNERSHIP AND LEASING CA 606998 7470341 ACLU FOUNDATION OF SOUTHERN CALIFORNIA CHARITABLE REMAINDER TRUST (4) TRUST CA N/A 0 POOLED INCOME FUND (2) TRUST CA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0