2023-10-25T12:56:50-05:00 2022-12-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2022-01-01 330308483 FIRST AMENDMENT COALITION FIRS 4154605060 534 FOURTH STREET B SAN RAFAEL CA 94901 DAVID SNYDER EXECUTIVE DIRECTOR 4154605060 2023-10-24 1 DAVID SNYDER 999009999 1 HELEN G BERHE P01077434 9166466464 2023-10-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID SNYDER 534 FOURTH STREET B SAN RAFAEL CA 94901 1061344 0 X WWW.CFAC.ORG X 1988 CA DEDICATED TO ADVANCING FREE SPEECH, GOVT. ACCOUNTABILITY & PUBLIC PARTICIPATION IN CIVIC AFFAIRS 29 29 7 0 0 0 1027669 1050360 0 0 5630 6335 5 4649 1033304 1061344 0 0 0 0 589462 648046 83333 89584 212728 203786 262891 876581 1000521 156723 60823 1357417 1418046 0 0 1357417 1418046 X THE FIRST AMENDMENT COALITION PROTECTS AND PROMOTES A FREE PRESS, FREEDOM OF EXPRESSION AND THE PEOPLE'S RIGHT TO KNOW. CONTINUED ON SCHEDULE O. 0 0 691548 STRATEGIC LITIGATION, EDUCATION AND ADVOCACYFAC USES INTEGRATED ADVOCACY - LITIGATION, EDUCATION AND POLICY ADVOCACY - TO STRATEGICALLY ADVANCE OPEN GOVERNMENT, FREE-PRESS RIGHTS, AND THE PUBLIC'S RIGHT TO KNOW. SOME EXAMPLES OF IMPORTANT FAC ACHIEVEMENTS IN 2022: -FAC'S LAWSUIT UNDER THE CALIFORNIA PUBLIC RECORDS ACT FORCED THE DISCLOSURE OF PREVIOUSLY SECRET RECORDS OF POLICE MISCONDUCT IN THE VENTURA COUNTY SHERIFF'S DEPARTMENT - PART OF FAC'S LARGER CAMPAIGN TO ENFORCE AND STRENGTHEN CALIFORNIA'S SB 1421, A LANDMARK BILL THAT BROUGHT LONG-NEEDED TRANSPARENCY TO SUCH RECORDS. -PARTNERING WITH THE NONPROFIT NEWSROOM SAN JOSE SPOTLIGHT, FAC'S LAWSUIT UNDER THE CALIFORNIA PUBLIC RECORDS ACT FORCED THE DISCLOSURE OF NEWSWORTHY DOCUMENTS RELATING TO THE SAN JOSE MAYOR'S USE OF PERSONAL COMMUNICATION DEVICES TO CONDUCT PUBLIC BUSINESS.-FAC'S SUBPOENA DEFENSE INITIATIVE CAME TO THE AID OF JOURNALISTS, A BOOK AUTHOR AND A DOCUMENTARIAN WHO WERE SUBPOENAED FOR THEIR CONFIDENTIAL SOURCES OR NOTES, PROVIDING ON-THE-SPOT EXPERT COUNSELING AND REPRESENTATION, ON A PRO BONO BASIS, TO PROTECT JOURNALISTS' RIGHTS UNDER THE FIRST AMENDMENT AND CALIFORNIA'S JOURNALIST SHIELD LAW.-FAC'S LEGAL ADVOCACY FORCED THE RELEASE OF PREVIOUSLY SECRET RECORDS OF A CONTROVERSIAL POLICE SHOOTING OF A WOMAN IN CLEAR MENTAL DISTRESS IN SAN DIEGO.-PARTNERING WITH THE NONPROFIT NEWS OUTLET KNOCK LA, FAC SUCCESSFULLY UNSEALED SEARCH WARRANT MATERIALS RELATED TO THE LOS ANGELES POLICE DEPARTMENT'S MISTREATMENT OF PROTESTORS.-FAC LED A COALITION WHOSE ADVOCACY RESULTED IN THE REPEAL OF A MENDOCINO COUNTY ORDINANCE THAT WAS CHARGING MEMBERS OF THE PUBLIC AS MUCH AS $7,000 TO OBTAIN PUBLIC RECORDS.-FAC'S WORK ON AMICUS BRIEFS THROUGHOUT 2022, AT BOTH THE TRIAL COURT AND APPELLATE LEVEL, HELPED ADVANCE ARGUMENTS IN FAVOR OF FREE EXPRESSION, PRESS FREEDOMS AND OPEN GOVERNMENT.-FAC WORKED IN THE CALIFORNIA LEGISLATURE AND AT LOCAL GOVERNMENTS ACROSS THE STATE TO ADVANCE LAWS AND POLICIES THAT STRENGTHEN FIRST AMENDMENT AND OPEN-GOVERNMENT RIGHTS, AND TO FIGHT LAWS THAT WOULD WEAKEN THOSE RIGHTS.SOME EXAMPLES OF ACHIEVEMENTS IN EDUCATING AND EMPOWERING THE PUBLIC TO USE THEIR RIGHTS: -FAC LAUNCHED A SERIES OF WEBINARS TITLED KNOW YOUR RIGHTS, WHICH EDUCATED CALIFORNIANS ACROSS THE STATE ON HOW TO USE PUBLIC RECORDS TO EXPOSE INJUSTICE, THE FIRST AMENDMENT TO PROTEST INJUSTICES, AND THE BROWN ACT (CALIFORNIA'S OPEN MEETINGS LAW) TO PREVENT INJUSTICES. -FAC RESPONDED TO NEARLY 900 QUERIES ON ITS FREE LEGAL HOTLINE, EDUCATING AND EMPOWERING JOURNALISTS, ACTIVISTS AND OTHERS TO USE THEIR RIGHTS TO SPEAK AND PUBLISH FREELY, AND TO PROMOTE GOVERNMENT TRANSPARENCY.-FAC HOSTED AND/OR ORGANIZED NUMEROUS WORKSHOPS ON PRESS FREEDOMS AND GOVERNMENT TRANSPARENCY LAWS. SUBPOENA DEFENSE INITIATIVEFAC'S SUBPOENA DEFENSE INITIATIVE HELPS JOURNALISTS OPPOSE SUBPOENAS SEEKING THEIR CONFIDENTIAL SOURCES AND NOTES - PROTECTED UNDER CALIFORNIA'S JOURNALIST SHIELD LAW. FAC ARRANGES FOR COUNSEL FOR JOURNALISTS OTHERWISE UNABLE TO PAY FOR LAWYERS. THE INITIATIVE ALSO INCLUDES TRAINING SEMINARS FOR LAWYERS, TEACHING THEM THE DETAILS OF JOURNALIST SUBPOENA DEFENSE. IN 2022, FAC PROVIDED PRO BONO COUNSELING AND/OR REPRESENTATION TO FOUR INDIVIDUALS- TWO JOURNALISTS, A BOOK AUTHOR, AND A DOCUMENTARY FILMMAKER. LEGAL HOTLINE SERVICE IN 2021, FAC RESPONDED TO NEARLY 900 QUESTIONS ABOUT ACCESSING PUBLIC RECORDS, PARTICIPATING IN GOVERNMENT MEETINGS, AND FIRST AMENDMENT RIGHTS, EMPOWERING THESE INDIVIDUALS TO EXERCISE THEIR RIGHTS. LEGISLATIVE OVERSIGHTFAC WORKS WITH ALLIES TO ADVOCATE FOR BILLS IN THE CALIFORNIA LEGISLATURE THAT WOULD EXPAND THE RIGHT OF PUBLIC ACCESS OR FIRST AMENDMENT RIGHTS, AND TO OPPOSE BILLS THAT WOULD LIMIT THESE RIGHTS. 691548 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 1 1 0 CA X GILBERT CPAS 9166466464 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 PETER SCHEER PRESIDENT 0.00 X X 0 0 0 DUFFY CAROLAN PAST PRESIDENT 0.00 X X 0 0 0 KATHERINE ROWLANDS VICE PRESIDENT 0.00 X X 0 0 0 SCOTT LINDLAW SECRETARY 0.00 X X 0 0 0 HAL FUSON TREASURER 0.00 X X 0 0 0 LARA BERGTHOLD BOARD MEMBER 0.00 X 0 0 0 MARCOS BRETON BOARD MEMBER 0.00 X 0 0 0 CHERYL BROWN BOARD MEMBER 0.00 X 0 0 0 BRUCE B BRUGMANN BOARD MEMBER 0.00 X 0 0 0 THOMAS BURKE BOARD MEMBER 0.00 X 0 0 0 ED CHAPUIS BOARD MEMBER 0.00 X 0 0 0 ERWIN CHEMERINSKY BOARD MEMBER 0.00 X 0 0 0 ABENICIO CISNEROS BOARD MEMBER 0.00 X 0 0 0 ALICA DEL VALLE BOARD MEMBER 0.00 X 0 0 0 CARL DOUGLAS BOARD MEMBER 0.00 X 0 0 0 RICHARD GINGRAS BOARD MEMBER 0.00 X 0 0 0 JAY HARRIS BOARD MEMBER 0.00 X 0 0 0 JEAN-PAUL JASSY BOARD MEMBER 0.00 X 0 0 0 LINDA JUE BOARD MEMBER 0.00 X 0 0 0 QUENTIN KOPP BOARD MEMBER 0.00 X 0 0 0 JIM NEWTON BOARD MEMBER 0.00 X 0 0 0 KARL OLSON BOARD MEMBER 0.00 X 0 0 0 MEL OPOTOWSKY BOARD MEMBER 0.00 X 0 0 0 ROWLAND REBELE BOARD MEMBER 0.00 X 0 0 0 EDWARD WASSERMAN BOARD MEMBER 0.00 X 0 0 0 CAROL MELAMED EXECUTIVE COMMITTEE AT LARGE 0.00 X 0 0 0 JULIET WILLIAMS EXECUTIVE COMMITTEE AT LARGE 0.00 X 0 0 0 DICK ROGERS EXECUTIVE COMMITTEE AT LARGE 0.00 X 0 0 0 RICARDO SANDOVAL-PALOS EXECUTIVE COMMITTEE AT LARGE 0.00 X 0 0 0 DAVID SNYDER EXECUTIVE DIRECTOR 40.00 X 160919 0 45574 DAVID LOY LEGAL DIRECTOR 40.00 X 113000 0 8700 273919 0 54274 1 0 1 0 0 6250 1044110 1050360 6335 6335 OTHER 900009 4649 4649 4649 1061344 4649 0 6335 206493 154870 18584 33039 393276 294957 35395 62924 4335 3251 390 694 935 701 84 150 43007 32255 3871 6881 18118 14858 3260 18748 18748 89584 89584 51034 38275 4593 8166 49838 39104 6158 4576 11811 11685 45 81 27487 20615 2474 4398 3135 2351 282 502 3739 2060 1240 439 381 381 8088 6066 728 1294 LEGAL HOTLINE 70500 70500 OTHER 12 12 1000521 691548 96245 212728 364415 414876 993002 923130 4188 2491 0 1697 78343 1357417 1418046 0 0 X 1357417 1418046 1357417 1418046 1357417 1418046 60823 -194 0 X 1 X 0 0 0 X 584619 618413 952313 1027669 1050360 4233374 584619 618413 952313 1027669 1050360 4233374 1893936 2339438 1292 6232 2363 177 6335 16399 153 2088 5 4649 6895 4256668 0.54960 0.56900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2018 AMOUNT: $ 153. 2019 AMOUNT: $ 2,088. 2021 AMOUNT: $ 5. 2022 AMOUNT: $ 4,649. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 193 7084 7277 993244 1000521 175052 43763 0 0 175052 175052 262578 7277 7277 43763 43763 65645 193 193 282009 1701 282409 1301 250379 31630 0 282009 221105 32139 2865 250379 199484 25065 3444 221105 219627 -5630 10922 3591 199484 1.00000 0 0 4188 2491 1697 1697 X PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS GENERATE INCOME TO SUPPORT GENERAL OPERATIONS. PART X, LINE 2: FAC HAS IMPLEMENTED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. WITH SOME EXCEPTIONS, FAC IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2019. X X X X 0 HOLLY MILLION 4200 PARK BLVD 544 OAKLAND CA 94602 DEVELOPMENT 0 0 89584 0 89584 CA X X X 0 0 0 0 0 0 0 0 0 DAVID SNYDER EXECUTIVE DIRECTOR 160919 0 0 0 0 0 21332 0 24242 0 206493 0 0 0 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: NONPARTISAN AND NONPROFIT, FAC BELIEVES THAT THE BROADEST RANGE OF ENGAGED AND INFORMED COMMUNITIES IS ESSENTIAL TO THE HEALTH OF OUR DEMOCRACY - THAT THE VALUES EXPRESSED BY THE FIRST AMENDMENT PROVIDE A BLUEPRINT FOR AN INCLUSIVE, EQUITABLE SOCIETY AND A RESPONSIVE, ACCOUNTABLE GOVERNMENT. TO THAT END, FAC EDUCATES, ADVOCATES AND LITIGATES TO ADVANCE GOVERNMENT TRANSPARENCY AND FIRST AMENDMENT PROTECTIONS FOR ALL. OUR COMMITMENT TO DIVERSITY, EQUITY, AND INCLUSION FAC RECOGNIZES THAT OUR MISSION CAN ONLY BE ACHIEVED BY ACTIVELY CULTIVATING DIVERSITY, EQUITY AND INCLUSION, BOTH INSIDE AND OUTSIDE THE ORGANIZATION. WE BELIEVE THAT IN ORDER TO REALIZE THE PROMISE OF THE VALUES UNDERLYING THE FIRST AMENDMENT, WE MUST REACH AND INCLUDE AS BROAD A RANGE OF VOICES AS POSSIBLE TO INFORM OUR POLICIES, PRIORITIES AND PROGRAMS. WE RECOGNIZE THAT SYSTEMIC INEQUITIES ROOTED IN, AMONG OTHER THINGS, RACE AND GENDER REQUIRE FAC TO TAKE THE INITIATIVE IN SEEKING OUT AND EMBRACING A DIVERSITY OF PERSPECTIVES, BACKGROUNDS, AND LIFE EXPERIENCES. TO THAT END, WE COMMIT TO ACTIVELY EXPANDING AND DIVERSIFYING OUR NETWORKS. WE RECOGNIZE IT IS OUR RESPONSIBILITY TO ALLOCATE OUR RESOURCES IN SUPPORT OF AND COLLABORATION WITH INSTITUTIONS, INDIVIDUALS, ORGANIZATIONS, AND COALITIONS THAT REFLECT THE DIVERSITY OF CALIFORNIA AND THE NATION, ESPECIALLY THOSE TRADITIONALLY EXCLUDED FROM POWER AND RESOURCES. FOSTERING A DIVERSE, EQUITABLE AND INCLUSIVE COMMUNITY IS BOTH A GOAL IN ITSELF AND AN INTEGRAL PART OF CARRYING OUT OUR ORGANIZATIONAL MISSION. FORM 990, PART VI, SECTION A, LINE 7A UNDER THE BYLAWS, EACH OF THREE ORGANIZATIONS MAY APPOINT ONE MEMBER TO THE GOVERNING BOARD. THE APPOINTING ORGANIZATIONS ARE NON PROFIT JOURNALISM/MEDIA GROUPS THAT WERE INVOLVED IN FAC'S FOUNDING (IN 1988), BUT NO LONGER PLAY ANY ROLE IN FAC. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S ACTIVITIES ARE NOT OF A KIND THAT ARE LIKELY TO GIVE RISE TO CONFLICTS OF INTEREST. HOWEVER, OFFICERS, DIRECTORS AND THE KEY EMPLOYEE ARE EXPECTED TO DISCLOSE CONFLICTS OF INTEREST WHENEVER THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS. THE DATA CONSIDERED COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS TO A LIMITED EXTENT. COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THIS PROCESS WAS LAST DONE IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.