STRATEGY STUDIO / PUBLIC DATA EXPLORER

AMERICAN CIVIL LIBERTIES UNION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CIVIL LIBERTIES UNION (EIN 52-0749684)
Tax period
2022-04-01 to 2023-03-31
Filed
2024-02-15
IRS object ID
202410469349300506
Schema version
2022v5.0
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)
Return2024-02-15T09:14:54-06:00ReturnTs
Tax Period End2023-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 800NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520749684EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CIVIL LIBERTIES UNION OF THEBusinessNameLine1Txt
Business Name Line2DISTRICT OF COLUMBIABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2024570800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1529 14TH ST NW 722AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20045ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMONICA HOPKINSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2024570800PhoneNum
Signature2024-02-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMONICAPersonFirstNm
Person LastHOPKINSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD J LOCASTRO CPAPreparerPersonNm
PTINP00288314PTIN
Phone3019519090PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerMONICA HOPKINSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1529 14TH ST NW 722AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20045ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,261,346GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ACLUDC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1966FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionPRESERVATION OF CIVIL LIBERTIES THROUGH ADVOCACY AND LOBBYING.ActivityOrMissionDesc
Voting Members Governing Body23VotingMembersGoverningBodyCnt
Voting Members Independent23VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers40TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$571PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,315,325PYProgramServiceRevenueAmt
CY Program Service Revenue$1,177,492CYProgramServiceRevenueAmt
PY Investment Income$80,776PYInvestmentIncomeAmt
CY Investment Income$83,854CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,396,672PYTotalRevenueAmt
CY Total Revenue$1,261,346CYTotalRevenueAmt
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$629,877PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$740,240CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$47,847CYTotalFundraisingExpenseAmt
PY Other Expenses$239,951PYOtherExpensesAmt
CY Other Expenses$388,338CYOtherExpensesAmt
PY Total Expenses$869,828PYTotalExpensesAmt
CY Total Expenses$1,128,578CYTotalExpensesAmt
PY Revenues Less Expenses$526,844PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$132,768CYRevenuesLessExpensesAmt
Total Assets BOY$5,903,382TotalAssetsBOYAmt
Total Assets EOY$5,821,988TotalAssetsEOYAmt
Total Liabilities BOY$202,929TotalLiabilitiesBOYAmt
Total Liabilities EOY$386,826TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,700,453NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,435,162NetAssetsOrFundBalancesEOYAmt
MissionPRESERVATION OF CIVIL LIBERTIES THROUGH ADVOCACY AND LOBBYING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$456,869ExpenseAmt
DescEDUCATION AND ADVOCACY: THE BOARD OF DIRECTORS AND ITS COMMITTEES FORMULATED CIVIL LIBERTIES POLICY RELATING TO THE DISTRICT OF COLUMBIA.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$192,584ExpenseAmt
Revenue$1,177,492RevenueAmt
DescLEGISLATIVE: WITH SOME SUCCESS, WE HAVE ENCOURAGED THE COUNCIL OF THE DISTRICT OF COLUMBIA TO PASS LAWS FRIENDLY TO CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTS; WITH SOME SUCCESS, WE HAVE DISCOURAGED THE COUNCIL FROM PASSING LAWS INIMICAL TO CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$649,453TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Equipment0ReportLandBuildingEquipmentInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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 Members23GoverningBodyVotingMembersCnt
Independent Voting Member23IndependentVotingMemberCnt
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 PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MONICA HOPKINSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2024570800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1529 14TH ST NW 722AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20045ZIPCd

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 CompensationOtherCompensationAmt
HEIDI TSEU
PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
ANTOINETTE TONI PARHAM
VP, EQUITY OFFICER1.001.00Yes (X)Yes (X)$0$0$0
JAMES WEINGARTEN
TREASURER1.001.00Yes (X)Yes (X)$0$0$0
KATHRYN KATIE ALI
SECRETARY1.001.00Yes (X)Yes (X)$0$0$0
SAMUEL SAM DAUGHETY
IMMEDIATE PAST PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
CLAUDIA GORDON
NATIONAL BOARD REP1.001.00Yes (X)$0$0$0
LAURA ARANDES
MEMBER1.001.00Yes (X)$0$0$0
DEBORAH CARLINER
MEMBER1.000.00Yes (X)$0$0$0
REBECCA COKLEY
MEMBER1.000.00Yes (X)$0$0$0
MARC EISENBERG
MEMBER1.000.00Yes (X)$0$0$0
GRETCHEN GATES
MEMBER1.000.00Yes (X)$0$0$0
SCOTT GREYTAK
MEMBER1.000.00Yes (X)$0$0$0
AMBER HARDING
MEMBER1.000.00Yes (X)$0$0$0
SHERRY HIEMSTRA
MEMBER1.001.00Yes (X)$0$0$0
CHARISMA HOWELL
MEMBER1.000.00Yes (X)$0$0$0
KIMBERLY LEBLANC-ROSS
MEMBER1.001.00Yes (X)$0$0$0
JOHN MALLOY DAVIS
MEMBER1.000.00Yes (X)$0$0$0
PRANAV NANDA
MEMBER1.000.00Yes (X)$0$0$0
DEVI RAO
MEMBER1.001.00Yes (X)$0$0$0
VICTORIA RODRIGUEZ-ROLDAN
MEMBER1.000.00Yes (X)$0$0$0
SALEEMA SNOW
MEMBER1.000.00Yes (X)$0$0$0
COURTNEY STEWART
MEMBER1.001.00Yes (X)$0$0$0
PHILIPPA FLIP STRUM
MEMBER1.000.00Yes (X)$0$0$0
MONICA HOPKINS
EXECUTIVE DIRECTOR8.0032.00Yes (X)$0$169,780$14,846
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$169,780TotReportableCompRltdOrgAmt
Total Other Compensation$14,846TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE RABEN GROUPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 9TH STREET NW 7TH FLOORAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20004ZIPCd
FieldValueIRS element (for citing)
ServicesCONSULTINGServicesDesc
Compensation$125,766CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business900099BusinessCd
Total Revenue Column$1,177,492TotalRevenueColumnAmt
Related Or Exempt Func Income$1,177,492RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,177,492TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,854TotalRevenueColumnAmt
Exclusion$83,854ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,261,346TotalRevenueColumnAmt
Related Or Exempt Func Income$1,177,492RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$83,854ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$59,546TotalAmt
Program Services$16,459ProgramServicesAmt
Management And General$26,628ManagementAndGeneralAmt
Fundraising$16,459FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$547,431TotalAmt
Program Services$349,793ProgramServicesAmt
Management And General$192,095ManagementAndGeneralAmt
Fundraising$5,543FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,406TotalAmt
Program Services$14,342ProgramServicesAmt
Management And General$18,227ManagementAndGeneralAmt
Fundraising$837FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$50,505TotalAmt
Program Services$33,125ProgramServicesAmt
Management And General$15,369ManagementAndGeneralAmt
Fundraising$2,011FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$49,352TotalAmt
Program Services$29,997ProgramServicesAmt
Management And General$17,549ManagementAndGeneralAmt
Fundraising$1,806FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,014TotalAmt
Management And General$1,014ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,451TotalAmt
Management And General$23,451ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$199,194TotalAmt
Program Services$126,404ProgramServicesAmt
Management And General$72,790ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$34,419TotalAmt
Program Services$18,933ProgramServicesAmt
Management And General$7,743ManagementAndGeneralAmt
Fundraising$7,743FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$28,978TotalAmt
Program Services$11,841ProgramServicesAmt
Management And General$12,353ManagementAndGeneralAmt
Fundraising$4,784FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$45,413TotalAmt
Program Services$27,527ProgramServicesAmt
Management And General$13,954ManagementAndGeneralAmt
Fundraising$3,932FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,789TotalAmt
Program Services$483ProgramServicesAmt
Management And General$2,248ManagementAndGeneralAmt
Fundraising$58FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,812TotalAmt
Program Services$5,984ProgramServicesAmt
Management And General$1,349ManagementAndGeneralAmt
Fundraising$2,479FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,346TotalAmt
Program Services$2,267ProgramServicesAmt
Management And General$755ManagementAndGeneralAmt
Fundraising$324FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,081TotalAmt
Management And General$8,081ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROFESSIONAL DEV'L.$12,615$1,990$10,564$61
SOFTWARE LICENSES$11,544$6,720$4,153$671
MISCELLANEOUS$3,760$1,472$1,546$742
SUBSCRIPTIONS & PUBS.$2,975$2,107$472$396

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$947TotalAmt
Program Services$9ProgramServicesAmt
Management And General$937ManagementAndGeneralAmt
Fundraising$1FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,128,578TotalAmt
Program Services$649,453ProgramServicesAmt
Management And General$431,278ManagementAndGeneralAmt
Fundraising$47,847FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,172,532BOYAmt
EOY$986,591EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$176,700EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,705BOYAmt
EOY$2,601EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$4,436,350BOYAmt
EOY$4,472,142EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$290,795BOYAmt
EOY$183,954EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,903,382BOYAmt
EOY$5,821,988EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$21,830EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$202,929BOYAmt
EOY$364,996EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$202,929BOYAmt
EOY$386,826EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,638,664BOYAmt
EOY$5,432,848EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$61,789BOYAmt
EOY$2,314EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,700,453BOYAmt
EOY$5,435,162EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,903,382BOYAmt
EOY$5,821,988EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$132,768ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$398,059NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 C IRS990ScheduleC

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

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PARTIESDesc
Amt$364,996Amt
FieldValueIRS element (for citing)
Total Liability$364,996TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$863,287TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$398,059NetUnrealizedGainsInvstAmt
Revenue Not Reported-$398,059RevenueNotReportedAmt
Revenue Subtotal$1,261,346RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,261,346TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,128,578TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,128,578ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,128,578TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR 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.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

FieldValueIRS element (for citing)
PersonMONICA HOPKINSPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$169,780CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$4,793DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$10,053NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$184,626TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationACLU DC DOES NOT HAVE ANY EMPLOYEES. SUPPORT STAFF ARE COMPENSATED BY ACLU FUND DC. CERTAIN MEMBERS OF THE STAFF ALLOCATE THEIR TIME BETWEEN THE TWO ORGANIZATIONS AND THE FUND IS REIMBURSED FOR THE ALLOCATED EXPENSES. THE FOLLOWING METHODS WERE USED BY ACLU FUND DC TO DETERMINE THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR COMPENSATION: - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERSHIP OF THE ORGANIZATION CONSISTS OF ANY MEMBER OF THE NATIONAL AMERICAN CIVIL LIBERTIES UNION, INC ("ACLU") WHOSE MAILING ADDRESS LIES WITHIN THE DISTRICT OF COLUMBIA, AS WELL AS ANY OTHER MEMBERS OF THE ACLU WHO INDIVIDUALLY CHOOSE TO BE MEMBERS OF THE ORGANIZATION. THE ORGANIZATION HAS OVER 14,000 MEMBERS THROUGHOUT THE DISTRICT OF COLUMBIA.
FORM 990, PART VI, SECTION A, LINE 7ABOARD MEMBERS ARE ELECTED BY THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTO 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 15ACLU DC DOES NOT HAVE ANY EMPLOYEES. SUPPORT STAFF ARE COMPENSATED BY A RELATED ORGANIZATION, ALCU FUND DC.
FORM 990, PART VI, SECTION C, LINE 19THE 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 11GOTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 126,404. MANAGEMENT AND GENERAL EXPENSES 72,790. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199,194.

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 THE DISTRICT OF COLUMBIABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1529 14TH ST NW SUITE 722AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20045ZIPCd
FieldValueIRS element (for citing)
EIN526070446EIN
Primary ActivitiesCIVIL LIBERTY EDUCATIONPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
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 THE DCBusinessNameLine1Txt
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 OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
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 (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ACLU FUND OF THE DC
J$133,852ACTUAL AMOUNT
ACLU FUND OF THE DC
O$740,240ACTUAL AMOUNT
ACLU FUND OF THE DC
P$1,124,049ACTUAL AMOUNT
ACLU FUND OF THE DC
Q$825ACTUAL AMOUNT