2023-11-14T12:25:06-06:00 2023-03-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2022-04-01 560863265 AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA INC AMER 9198343466 PO BOX 28004 RALEIGH NC 27611 CHANTAL STEVENS EXECUTIVE DIRECTOR 9198343466 2023-11-10 1 CHANTAL STEVENS 999009999 0 JOHN NORMAN P01506766 7049985200 2023-11-09 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHANTAL STEVENS PO BOX 28004 RALEIGH NC 27611 2214545 0 X WWW.ACLUOFNORTHCAROLINA.ORG X 1965 NC THE ACLU OF NORTH CAROLINA WORKS TO PRESERVE AND ADVANCE CIVIL LIBERTIES OF ALL NORTH CAROLINIANS. 23 23 16 90 0 0 1850871 2138075 0 0 37823 -287630 1351 535 1890045 1850980 0 0 0 0 766050 806369 0 0 104320 477567 683899 1243617 1490268 646428 360712 6739244 7161288 53921 64856 6685323 7096432 THE ACLU OF NORTH CAROLINA WORKS TO PERSERVE AND ADVANCE THE CIVIL LIBERTIES OF ALL NORTH CAROLINIANS. 0 0 794894 THE PUBLIC EDUCATION PROGRAM PRODUCES HIGH QUALITY, INFORMATIVE EDUCATIONAL MATERIALS AND PROVIDES 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 PROGRAM STRIVES TO EDUCATE MINORITY GROUPS AND INDIVIDUALS ABOUT FUNDAMENTAL CONSTITUTIONAL RIGHTS AND ISSUES. 379569 THE LEGISLATIVE ADVOCACY PROGRAM PROMOTES THE FREEDOM AND CIVIL LIBERTIES OF ALL NORTH CAROLINIANS THROUGH WORKING WITH VARIOUS LEGISLATORS IN NORTH CAROLINA TO ENSURE LAWS ARE WRITTEN TO PROTECT AND ENHANCE CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTS. 67649 THE LOBBYING PROGRAM PROMOTES THE FREEDOM AND CIVIL LIBERTIES OF ALL NORTH CAROLINIANS THROUGH WORKING WITH VARIOUS LEGISLATORS IN NORTH CAROLINA TO ENSURE LAWS ARE WRITTEN TO PROTECT AND ENHANCE CIVIL LIBERTIES AND CONSTITUTIONAL RIGHTS. 9711 9711 1251823 0 1 0 1 0 0 0 0 0 1 1 0 0 0 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 18 0 1 16 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 23 23 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X ANNA KOLTCHAGOVA 9198343466 11845 RETAIL DRIVE WAKE FOREST NC 27587 X CHRIS BOWES POLICY DIRECTOR 20.00 20.00 X 103622 0 11160 ELIZABETH MUSSELMAN DEVELOPMENT DIRECTOR 20.00 20.00 X 104678 0 16490 SHANNON SWIMMER WNC CHAPTER REP. 1.00 0.00 X 0 0 0 ANNE GORDON NATIONAL BOARD REP. 1.00 0.00 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 EVANGELINE WEISS UNION VICE PRESIDENT 1.00 1.00 X 0 0 0 FAISAL KHAN DIRECTOR 1.00 1.00 X 0 0 0 FELICIA ARRIAGA EQUITY OFFICER 1.00 1.00 X 0 0 0 JENNA BECKHAM FOUNDATION VICE PRESIDENT 1.00 1.00 X 0 0 0 JILLIAN BREVORKA FOUNDATION SECRETARY 1.00 1.00 X 0 0 0 JOAQUIN CARCAO DIRECTOR 1.00 1.00 X 0 0 0 KATHY GREGGS DIRECTOR 1.00 1.00 X 0 0 0 LELA ALI EQUITY OFFICER 1.00 1.00 X 0 0 0 SCOTT TAYLOR LEGAL CHR 1.00 1.00 X 0 0 0 WILHELMINA BRATTON DIRECTOR 1.00 1.00 X 0 0 0 LINDA COTTON DIRECTOR 1.00 1.00 X 0 0 0 JABRINA ROBINSON DIRECTOR 1.00 1.00 X 0 0 0 ANDREA HUDSON DIRECTOR 1.00 1.00 X 0 0 0 STEPHEN SILLS DIRECTOR 1.00 1.00 X 0 0 0 ABRAHAM RUBERT-SCHEWEL DIRECTOR 1.00 1.00 X 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 20.00 20.00 X 156809 0 17730 ANNA KOLTCHAGOVA CHIEF FINANCIAL OFFICER 20.00 20.00 X 119734 0 18751 GREGORY MCLEOD TREASURER (FC CHR) 1.00 1.00 X 0 0 0 JEFFERSON PARKER PRESIDENT 1.00 1.00 X 0 0 0 WYATT ORSBON UNION SECRETARY 1.00 1.00 X 0 0 0 484843 0 64131 4 0 1 0 0 2138075 2138075 75935 75935 363565 -363565 -363565 -363565 REFUND & REBATES 900099 535 535 535 1850980 535 0 -287630 X 649008 545166 58411 45431 34696 29144 3123 2429 72382 60801 6514 5067 50283 42238 4525 3520 17230 14473 1551 1206 29096 24440 2619 2037 266656 223991 23999 18666 53369 44830 4803 3736 66960 56247 6026 4687 3719 3124 335 260 169391 142289 15245 11857 52539 44132 4729 3678 9666 8119 870 677 -510 -428 -46 -36 6485 5447 584 454 ASSOCIATION EXPENSES 8590 7216 773 601 PROFESSIONAL DEVELOPMEN 708 594 64 50 1490268 1251823 134125 104320 1752934 2094609 679816 851362 0 100000 638877 693866 7131 11780 5614 2667 2437 2947 3657669 3406344 380 380 6739244 7161288 53921 64856 53921 64856 X 6649187 6904639 36136 191793 6685323 7096432 6739244 7161288 360712 50397 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 5614 2667 2947 2947 US SECURITIES 3406344 C 3406344 X 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. 0 0 0 0 0 0 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 156809 0 0 0 0 0 0 0 17730 0 174539 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ACLU-NC IS SUPPORTED BY A NON-VOTING MEMBERS WHO PAY DUES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS CONSISTS OF DIRECTORS ELECTED BY THE GENERAL MEMBERSHIP, A DELEGATE CURRENTLY SERVING ON THE NATIONAL BOARD OF DIRECTORS OF THE ACLU (IF THIS DELEGATE IS NOT OTHERWISE A MEMBER OF THE BOARD), AND A REPRESENTATIVE FROM EACH CERTIFIED CHAPTER, INCLUDING STUDENT CHAPTERS ELECTED BY THE MEMBERSHIP OF THE CHAPTERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY ACCOUNTING STAFF, THE FINANCE COMMITTEE AND APPROVED BY THE BOARD FOR DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C IT IS REVIEWED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HAS ADOPTED THE FOLLOWING MEASURES: (1) INSTRUCT THE EXECUTIVE DIRECTOR TO PROVIDE COMPARATIVE SALARY INFORMATION TO THE EXECUTIVE COMMITTEE EACH YEAR IN ADVANCE OF THE ANNUAL PERFORMANCE REVIEW. (2) INSTRUCT THE EXECUTIVE COMMITTEE TO PRESERVE THE STRICT CONFIDENTIALLY OF ANY INFORMATION CONTAINED IN THE ACLU SALARY SURVEY. (3) DIRECT THE EXECUTIVE COMMITTEE TO OBTAIN FULL BOARD APPROVAL OF ANY PAY INCREASE FOR THE EXECUTIVE DIRECTOR BEFORE IT IS OFFICIALLY AWARDED. (4) DIRECT THAT THE BOARD VOTE ON ANY SALARY INCREASE PROMTLY SO THAT IT MAY IMPLEMENT THE ADJUSTMENT IN TIME WITH THE EXECUTIVE DIRECTOR'S EMPLOYMENT ANNIVERSARY DATE. WE CONDUCT A COMPENSATION ANALYSIS 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 AT THE ORGANIZATION'S OFFICE, UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A THE AMERICAN CIVIL LIBERTIES UNION LEGAL FOUNDATION, INC. REIMBURSES THE AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA FOR HALF OF THE SALARIES FOR THE EXECUTIVE DIRECTOR, CHANTAL STEVENS AND CHIEF FINANCIAL OFFICER, ANNA KOLTCHAGOVA. FORM 990, PART IX, LINE 11G OTHER FEES : PROGRAM SERVICE EXPENSES 223,991. MANAGEMENT AND GENERAL EXPENSES 23,999. FUNDRAISING EXPENSES 18,666. TOTAL EXPENSES 266,656. AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA LEGAL FOUNDATION PO BOX 28001 RALEIGH NC 27611 561019644 ADVOCACY NC 501(C)(3) LINE 7 ACLU OF NORTH CAROLINA 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 ACLU OF NC INC K 138000 CASH VALUE ACLU OF NC INC O 640625 CASH VALUE ACLU OF NC INC Q 414291 CASH VALUE ACLU OF NC INC P 7548 CASH VALUE ACLU OF NC INC N 421839 CASH VALUE