2024-02-15T09:14:54-06:00 2023-03-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-04-01 520749684 AMERICAN CIVIL LIBERTIES UNION 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 1261346 0 X WWW.ACLUDC.ORG X 1966 DC PRESERVATION OF CIVIL LIBERTIES THROUGH ADVOCACY AND LOBBYING. 23 23 0 40 0 0 571 0 1315325 1177492 80776 83854 0 0 1396672 1261346 0 0 0 0 629877 740240 0 0 47847 239951 388338 869828 1128578 526844 132768 5903382 5821988 202929 386826 5700453 5435162 PRESERVATION OF CIVIL LIBERTIES THROUGH ADVOCACY AND LOBBYING. 0 0 456869 EDUCATION AND ADVOCACY: THE BOARD OF DIRECTORS AND ITS COMMITTEES FORMULATED CIVIL LIBERTIES POLICY RELATING TO THE DISTRICT OF COLUMBIA. 192584 1177492 LEGISLATIVE: 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. 649453 0 0 0 1 0 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 1 1 0 0 0 X 23 23 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 0 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 VP, 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 SAMUEL SAM DAUGHETY IMMEDIATE PAST PRESIDENT 1.00 1.00 X X 0 0 0 CLAUDIA GORDON NATIONAL BOARD REP 1.00 1.00 X 0 0 0 LAURA ARANDES MEMBER 1.00 1.00 X 0 0 0 DEBORAH CARLINER MEMBER 1.00 0.00 X 0 0 0 REBECCA COKLEY MEMBER 1.00 0.00 X 0 0 0 MARC EISENBERG MEMBER 1.00 0.00 X 0 0 0 GRETCHEN GATES MEMBER 1.00 0.00 X 0 0 0 SCOTT GREYTAK MEMBER 1.00 0.00 X 0 0 0 AMBER HARDING MEMBER 1.00 0.00 X 0 0 0 SHERRY HIEMSTRA MEMBER 1.00 1.00 X 0 0 0 CHARISMA HOWELL MEMBER 1.00 0.00 X 0 0 0 KIMBERLY LEBLANC-ROSS MEMBER 1.00 1.00 X 0 0 0 JOHN MALLOY DAVIS MEMBER 1.00 0.00 X 0 0 0 PRANAV NANDA MEMBER 1.00 0.00 X 0 0 0 DEVI RAO MEMBER 1.00 1.00 X 0 0 0 VICTORIA RODRIGUEZ-ROLDAN MEMBER 1.00 0.00 X 0 0 0 SALEEMA SNOW MEMBER 1.00 0.00 X 0 0 0 COURTNEY STEWART MEMBER 1.00 1.00 X 0 0 0 PHILIPPA FLIP STRUM MEMBER 1.00 0.00 X 0 0 0 MONICA HOPKINS EXECUTIVE DIRECTOR 8.00 32.00 X 0 169780 14846 0 169780 14846 0 0 1 0 THE RABEN GROUP 525 9TH STREET NW 7TH FLOOR WASHINGTON DC 20004 CONSULTING 125766 1 MEMBERSHIP DUES 900099 1177492 1177492 1177492 83854 83854 1261346 1177492 0 83854 X 59546 16459 26628 16459 547431 349793 192095 5543 33406 14342 18227 837 50505 33125 15369 2011 49352 29997 17549 1806 1014 1014 23451 23451 199194 126404 72790 34419 18933 7743 7743 28978 11841 12353 4784 45413 27527 13954 3932 2789 483 2248 58 9812 5984 1349 2479 3346 2267 755 324 8081 8081 PROFESSIONAL DEV'L. 12615 1990 10564 61 SOFTWARE LICENSES 11544 6720 4153 671 MISCELLANEOUS 3760 1472 1546 742 SUBSCRIPTIONS & PUBS. 2975 2107 472 396 947 9 937 1 1128578 649453 431278 47847 1172532 986591 176700 3705 2601 4436350 4472142 290795 183954 5903382 5821988 21830 202929 364996 202929 386826 X 5638664 5432848 61789 2314 5700453 5435162 5903382 5821988 132768 -398059 0 X 0 1 X 1 0 1 0 0 0 DUE TO RELATED PARTIES 364996 364996 X 863287 -398059 -398059 1261346 0 1261346 1128578 0 1128578 0 1128578 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. 0 0 0 0 0 0 0 0 0 MONICA HOPKINS EXECUTIVE DIRECTOR 0 169780 0 0 0 0 0 4793 0 10053 0 184626 0 0 PART I, LINE 3 ACLU 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 COMMITTEE FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP 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 7A BOARD MEMBERS ARE ELECTED BY THE MEMBERS. 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 15 ACLU DC DOES NOT HAVE ANY EMPLOYEES. SUPPORT STAFF ARE COMPENSATED BY A RELATED ORGANIZATION, ALCU FUND DC. 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 OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 126,404. MANAGEMENT AND GENERAL EXPENSES 72,790. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199,194. AMERICAN CIVIL LIBERTIES UNION FUND OF THE DISTRICT OF COLUMBIA 529 14TH ST NW SUITE 722 WASHINGTON DC 20045 526070446 CIVIL LIBERTY EDUCATION DC 501(C)(3) LINE 7 AMERICAN CIVIL LIBERTIES UNION OF THE DC 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 ACLU FUND OF THE DC J 133852 ACTUAL AMOUNT ACLU FUND OF THE DC O 740240 ACTUAL AMOUNT ACLU FUND OF THE DC P 1124049 ACTUAL AMOUNT ACLU FUND OF THE DC Q 825 ACTUAL AMOUNT