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        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE TRUST IS TO BUILD AN ENDURING ENDOWMENT TO CARRY OUT THE WORK OF THE ACLU FOUNDATION AND ITS AFFILIATES IN PROTECTING, PRESERVING AND EXPANDING THE CIVIL LIBERTIES OF ALL PERSONS IN THE UNITED STATES OF AMERICA.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECOGNIZES TAX POSITIONS IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY-THAN-NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF MARCH 31, 2024, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT COPIES ARE DISTRIBUTED TO THE FINANCE COMMITEE FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF ITNEREST POLICY IS INCLUDED IN THE NEW BOARD MEMBER ORIENTATION MANUAL AND ALL BOARD MEMEBRS MUST SIGN A COPY OF THE CONFLICT OF INTEREST FORM ANNUALLY TO AFFIRM THAT THEY HAVE READ AND UNDERSTOOD IT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS SHALL MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING THE EXECUTIVE DIRECTOR'S COMPENSATION WITHIN THE BOARD-APPROVED SALARY RANGE FOR THIS POSITION. ONLY THOSES MEMBERS OF THE PERSONNEL COMMITTEE WHO ARE FREE OF CONFLICTS OF INTEREST MAY BE INVOLVED IN RECOMMENDATION OF THE EXECUTIVE DIRECTOR'S COMPENSATION. THE PERSONNEL COMMITTEE SHALL CONSIDER APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING ITS RECOMMENDATION, FOR EXAMPLE THE ACLU SALARY SURVEY AND THE ASU NONPROFIT COMPENSATION &amp; BENEFITS REPORT MARICOPA COUNTY AND PIMA COUNTY. THE PERSONNEL COMMITTEE SHALL DOCUMENT ITS BASIS FOR BELIEVING THE PROPOSED COMPENSATION IS REASONABLE. THE COMMITTEE SHALL PLACE SUCH DATA AND REASONS FOR ITS RECOMMENDATION IN THE PERSONNEL COMMITTEE REPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AUDITED FINANCIAL STATEMENTS AND THE FORM 990S ARE AVAILABLE FOR PUBLIC INSPECTION ON THE WEBSITE, WWW.ACLUAZ.ORG, FOR 5 YEARS. OTHER GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGES FROM THE PRIOR YEAR.</ExplanationTxt>
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