2023-11-14T12:24:20-06:00 2023-03-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2022-04-01 561019644 AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA LEGAL FOUNDATION INC AMER 9198343466 PO BOX 28004 RALEIGH NC 27611 CHANTAL STEVENS EXECUTIVE DIRECTOR 9198343466 2023-11-10 1 CHANTAL STEVENS 999009999 1 JOHN NORMAN P01506766 7049985200 2023-11-08 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHANTAL STEVENS PO BOX 28004 RALEIGH NC 27611 2790861 0 X WWW.ACLUOFNORTHCAROLINA.ORG X 1969 NC THE ACLU OF NC LEGAL FDN. WORKS TO DEFEND THE CONSTITUTIONAL RIGHTS OF ALL WHO CALL NC HOME. 25 25 12 24 0 0 2650920 2627857 449310 138000 31700 -13205 0 0 3131930 2752652 0 0 0 0 1230996 1448485 0 0 180434 672738 1202070 1903734 2650555 1228196 102097 7680539 7562502 1534879 1382752 6145660 6179750 X THE NC ACLU MISSION IS TO PRESERVE AND DEFEND THE GUARANTEES OF INDIVIDUAL LIBERTY FOUND IN THE NORTH CAROLINA CONSTITUTION AND THE US CONSTITUTION, WITH PARTICULAR EMPHASIS ON FREEDOM OF SPEECH, FREEDOM OF ASSOCIATION, FREEDOM OF RELIGION, EQUAL PROTECTION UNDER LAW FOR ALL PEOPLE, THE RIGHT TO PRIVACY, THE RIGHT TO DUE PROCESS OF LAW, AND THE RIGHT TO BE FREE FROM UNREASONABLE SEARCH AND SEIZURE. 0 0 1219390 0 0 LEGAL AND LITIGATION PROGRAM IS DESIGNED TO PROTECT AND ENHANCE THE CONSTITUTIONAL RIGHTS AND CIVIL LIBERTIES OF ALL NORTH CAROLINIANS BY RESPONDING TO REQUESTS FOR LEGAL ASSISTANCE. THE FOUNDATION LITIGATES AND PROVIDES AMICUS ASSISTANCE FOR APPROXIMATELY 10-15 CASES PER YEAR. 791899 0 0 PUBLIC EDUCATION PROGRAM PRODUCES HIGH QUALITY, INFORMATIVE EDUCATIONAL MATERIALS AND PROVIDE KNOWLEDGEABLE AND ENGAGING SPEAKERS FOR VARIOUS EVENTS AROUND THE STATE SHOWING A COMMITMENT TO PROVIDING ACCURATE AND NON-PARTISAN INFORMATION TO ALL NORTH CAROLINIANS. THE FOUNDATION ALSO STRIVES TO EDUCATE MINORITY GROUPS AND INDIVIDUALS ABOUT FUNDAMENTAL CONSTITUTIONAL RIGHTS AND ISSUES. 203550 0 0 POLICY AND ADVOCACY PROGRAM DEVELOPS THE FOUNDATION POLICY, VISION AND STRATEGY FOR ADVANCING THE CIVIL RIGHTS AND LIBERTIES AGENDA. IT ENCOMPASSES THE DEVELOPMENT OF POLICIES AND MULTI-DISCIPLINARY ADVOCACY CAMPAIGNS AND SETS THE DIRECTION OF THE LEGISLATIVE AND LOBBYING WORK. 138000 PROVIDED OFFICE SPACE TO THE RELATED ORGANIZATION, AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA. 138000 2214839 1 1 0 1 0 0 0 0 0 1 1 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 0 0 0 1 37 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NC X ANNA KOLTCHAGOVA 9194551294 11845 RETAIL DRIVE WAKE FOREST NC 27587 EVANGELINE WEISS UNION VICE PRESIDENT 1.00 1.00 X X 0 0 0 FELICIA ARRIAGA EQUITY OFFICER 1.00 1.00 X X 0 0 0 GREGORY MCLEOD TREASURER (FC CHR) 1.00 1.00 X X 0 0 0 JEFFERSON PARKER PRESIDENT 1.00 1.00 X X 0 0 0 JENNA BECKHAM FOUNDATION VICE-PRESIDENT 1.00 1.00 X X 0 0 0 JILLIAN BREVORKA FOUNDATION SECRETARY 1.00 0.00 X X 0 0 0 LELA ALI EQUITY OFFICER (D&E CHR) 1.00 1.00 X X 0 0 0 SCOTT TAYLOR LEGAL CHAIR 1.00 1.00 X X 0 0 0 WYATT ORSBON UNION SECRETARY 1.00 1.00 X X 0 0 0 ABRAHAM RUBERT-SCHEWEL DIRECTOR 1.00 1.00 X 0 0 0 ANDREA HUDSON DIRECTOR 1.00 1.00 X 0 0 0 ANNE-MARIA MAKHULU DIRECTOR 1.00 1.00 X 0 0 0 CAROLYN JEFFERSON JENKINS DIRECTOR 1.00 1.00 X 0 0 0 CLARISSA GOODLETT DIRECTOR 1.00 1.00 X 0 0 0 CRAIG MERRILL DIRECTOR 1.00 1.00 X 0 0 0 FAISAL KHAN DIRECTOR 1.00 1.00 X 0 0 0 JABRINA ROBINSON DIRECTOR 1.00 1.00 X 0 0 0 JAELYN MILLER DIRECTOR 1.00 0.00 X 0 0 0 JOAQUIN CARCANO DIRECTOR 1.00 1.00 X 0 0 0 KATHY GREGGS DIRECTOR 1.00 1.00 X 0 0 0 KAYLA COLEMAN DIRECTOR 1.00 0.00 X 0 0 0 LINDA COTTON DIRECTOR 1.00 1.00 X 0 0 0 STEPHEN SILLS DIRECTOR 1.00 1.00 X 0 0 0 TUCKER IDOL DIRECTOR 1.00 1.00 X 0 0 0 WILHELMINA BRATTON DIRECTOR 1.00 0.00 X 0 0 0 ANNA KOLTCHAGOVA CHIEF FINANCIAL OFFICER 20.00 20.00 X 0 119734 18751 CHANTAL STEVENS EXECUTIVE DIRECTOR 20.00 20.00 X 0 156809 17730 CHRIS BOWES POLICY DIRECTOR 20.00 20.00 X 0 103622 11160 ELIZABETH MUSSELMAN DEVELOPMENT DIRECTOR 20.00 20.00 X 0 104678 16490 KRISTI GRAUNKE LEGAL DIRECTOR 40.00 0.00 X 132358 0 16239 132358 484843 80370 1 0 1 0 0 2627857 2627857 RENT INCOME-ACLU OF NC 531120 138000 138000 138000 25004 25004 38209 -38209 -38209 -38209 2752652 138000 0 -13205 X 148597 148597 1018824 825557 95251 98016 51163 41458 4783 4922 136658 110215 13257 13186 93243 75556 8717 8970 130107 121510 8597 506 490 7 9 448959 434970 2031 11958 153852 124238 17271 12343 117765 95097 13220 9448 3462 2795 389 278 46308 37395 5198 3715 103579 90693 8622 4264 20693 14480 5790 423 42263 34233 3804 4226 58545 58545 13782 271 13511 FISCAL SPONSORSHIP 37920 37920 0 0 ASSOCIATION FEES 21312 17497 3815 0 PROFESSIONAL DEV. 3017 1867 1071 79 2650555 2214839 255282 180434 0 1940050 3031442 1524317 1168983 235000 100000 628601 1373 0 1099 3443 2303646 288017 2074175 2015629 1121746 1043212 181721 172250 7680539 7562502 101672 56734 1227320 1227316 205887 98702 1534879 1382752 X 5458571 5513926 687089 665824 6145660 6179750 7680539 7562502 102097 -68007 0 X 0 1 X 1 0 X 2895438 1481081 2879533 2650920 2627857 12534829 2895438 1481081 2879533 2650920 2627857 12534829 12534829 50324 60479 5520 20092 25004 161419 12696248 276000 0.98730 0.76130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 506 506 2650049 2650555 282528 70632 0 0 239291 245086 282528 766905 1150358 506 506 59823 61272 70632 191727 287591 506 506 181721 4236 -8835 0 4236 636 172250 175411 6396 6957 0 6396 647 181721 122958 11515 47179 0 5758 483 175411 134289 5122 -16051 0 0 402 122958 131325 5086 -1583 0 0 539 134289 1.00000 1 0 2196419 258342 1938077 71720 23725 47995 35507 5950 29557 2015629 DUE TO ACLU OF NORTH CAROLINA 98702 98702 X 3016143 -68007 331498 263491 2752652 0 2752652 2982053 331498 331498 2650555 0 2650555 PART V, LINE 4: THE FOUNDATION HAS A BENEFICIAL INTEREST IN ENDOWMENT FUNDS HELD BY THE AMERICAN CIVIL LIBERTIES UNION LEGAL FOUNDATION, INC. ("NATIONAL"), WHICH ARE INVESTED IN THE POOLED INVESTMENTS HELD BY STATE STREET BANK & TRUST ("CUSTODIAN"). THE BENEFICIAL INTEREST IN ENDOWMENT FUNDS HELD BY NATIONAL'S ENDOWMENT IS INVESTED IN A PORTFOLIO OF MUTUAL FUNDS AND EXCHANGE TRADED FUNDS, WHICH IS STRUCTURED FOR LONG-TERM TOTAL RETURN. THESE FUNDS ARE CLASSIFIED AND PERMANENTLY RESTRICTED AS THEY MUST BE MAINTAINED IN PERPETUITY. THE NORTH CAROLINA AFFILIATE PAYS A PORTION OF THE INVESTMENT FEES CHARGED BY THE CUSTODIAN. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDE AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURES. PART X, LINE 2: THE UNION IS TAX EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIONS 501(C)(4) OF THE INTERNAL REVENUE CODE, AND IS NOT A PRIVATE FOUNDATION. THE FOUNDATION IS TAX EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO INCOME TAXES HAVE BEEN PROVIDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AS OF MARCH 31, 2023. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE COMBINED FINANCIAL STATEMENTS AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT MARCH 31, 2023. X 0 0 0 0 0 0 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 0 156809 0 0 0 0 0 0 0 17730 0 174539 0 0 PART I, LINE 3 COMPENSATION IS TO BE APPROVED BY THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 1A FINANCE COMMITTEE APPROVES THE AUDIT, FINANCIALS STATEMENTS, ETC. ALL MEMBERS ARE MEMBERS OF THE BOARD. EXECUTIVE COMMITTEE IS ALSO A SUBSET OF THE BOD. THEY CAN MAKE DECISIONS ON GOVERNANCE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT THIRD PARTY AND EXAMINED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE FILING. COPIES OF FORM 990 ARE KEPT AT THE ORGANIZATION'S OFFICE AND DISTRIBUTED TO MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 12C NEW BOARD MEMBERS ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY WHEN THEY JOIN THE BOARD. THE BOARD AND EXECUTIVE DIRECTOR PAY CLOSE ATTENTION TO THIS POLICY. CONFLICTS OF INTEREST ARE RARE DUE TO THE NATURE OF THE WORK AND THE FACT THAT THE MEMBERS OF THE BOARD ARE NOT COMPENSATED FOR ANY TIME OR SERVICES THAT THEY DONATE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION POLICY IS REVIEWED EVERY 3 YEARS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2021 FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION, UPON REQUEST, AT THE ORGANIZATIONS OFFICE. FORM 990, PART IX, LINE 11G OTHER CONSULTING & CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 434,970. MANAGEMENT AND GENERAL EXPENSES 2,031. FUNDRAISING EXPENSES 11,958. TOTAL EXPENSES 448,959. ACLU OF NORTH CAROLINA INC PO BOX 28004 RALEIGH NC 27611 560863265 ADVOCACY NC 501(C)4 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 ACLU OF NORTH CAROLINA INC J 138000 CASH VALUE ACLU OF NORTH CAROLINA INC O 564558 CASH VALUE ACLU OF NORTH CAROLINA INC P 414291 CASH VALUE ACLU OF NORTH CAROLINA INC Q 7548 CASH VALUE ACLU OF NORTH CAROLINA INC N 421839 CASH VALUE