2024-10-31T19:29:07-05:00 2023-12-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2023-01-01 330308483 FIRST AMENDMENT COALITION FIRS 4154605060 534 FOURTH STREET B SAN RAFAEL CA 94901 DAVID SNYDER EXECUTIVE DIRECTOR 4154605060 2024-10-31 1 1 HELEN G BERHE P01077434 9166466464 2024-10-31 2023 2024-10-15 13:58:12Z DAVID SNYDER 534 FOURTH STREET B SAN RAFAEL CA 94901 1332966 0 X HTTPS://FIRSTAMENDMENTCOALITION.ORG X 1988 CA DEDICATED TO ADVANCING FREE SPEECH, A FREE PRESS, GOVT. ACCOUNTABILITY & PUBLIC PARTICIPATION IN CIVIC AFFAIRS 28 28 8 0 0 0 1050360 1310433 0 0 6335 21479 4649 1054 1061344 1332966 0 0 0 0 648046 1036439 89584 4500 193766 262891 207430 1000521 1248369 60823 84597 1418046 1573402 0 44613 1418046 1528789 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 911299 1054 STRATEGIC LITIGATION, EDUCATION AND ADVOCACYFAC USES INTEGRATED ADVOCACY - LITIGATION, EDUCATION AND POLICY ADVOCACY - TO ADVANCE OPEN GOVERNMENT, FREE-PRESS RIGHTS, AND THE PUBLIC'S RIGHT TO KNOW. SOME EXAMPLES OF IMPORTANT FAC ACHIEVEMENTS IN 2023: FAC'S SUBPOENA DEFENSE INITIATIVE CAME TO THE AID OF FIVE JOURNALISTS IN 2023 WHO WERE SUBPOENAED FOR THEIR CONFIDENTIAL SOURCES OR NOTES, PROVIDING ON-THE-SPOT EXPERT COUNSELING AND REPRESENTATION, ON A PRO BONO BASIS, TO PROTECT THEIR RIGHTS UNDER THE FIRST AMENDMENT AND CALIFORNIA'S JOURNALIST SHIELD LAW.-PREVAILED IN OPEN-RECORDS LAWSUIT AGAINST CITY OF SAN JOSE, FORCING THE DISCLOSURE OF PREVIOUSLY SECRET MESSAGES FROM MAYOR SAM LICCARDO'S PERSONAL EMAIL/TEXT ACCOUNTS.-LED COALITION WHOSE ADVOCACY RESULTED IN THE REPEAL OF ORDINANCES IN THREE CALIFORNIA COUNTIES -- MENDOCINO, SHASTA AND SISKIYOU -- USED TO IMPROPERLY CHARGE MEMBERS OF THE PUBLIC THOUSANDS OF DOLLARS TO OBTAIN PUBLIC RECORDS.-JOINED COALITIONS TO CHALLENGE EFFORTS BY LOCAL GOVERNMENTS IN HUNTINGTON BEACH AND FRESNO COUNTY TO BAN CERTAIN BOOKS IN PUBLIC LIBRARIES.-VINDICATED LOCAL JOURNALIST'S RIGHT TO ATTEND OPEN-TO-THE-PUBLIC PRESS CONFERENCE AFTER SHE WAS IMPROPERLY EXCLUDED BY LOCAL DISTRICT ATTORNEY.-FAC'S WORK ON AMICUS BRIEFS THROUGHOUT 2023, 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 CONTINUED ITS KNOW YOUR RIGHTS SERIES OF WEBINARS, EDUCATING PEOPLE 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. -TRAINED INAUGURAL COHORT OF CALIFORNIA LOCAL NEWS FELLOWS ON COVERING OPEN MEETINGS AND USING PUBLIC RECORDS FOR ACCOUNTABILITY JOURNALISM.-MENTORED EARLY CAREER JOURNALISTS AS PART OF NATIONAL FREEDOM OF INFORMATION COALITION'S FOI BOOT CAMP FOR JOURNALISTS OF COLOR.-FAC RESPONDED TO 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.-UPDATED AND EXPANDED OUR EXTENSIVE LIBRARY OF PUBLISHED RESOURCES, INCLUDING OUR GUIDE TO THE BROWN ACT, CALIFORNIA'S OPEN-MEETINGS LAW. SUBPOENA DEFENSE INITIATIVEFAC'S SUBPOENA DEFENSE INITIATIVE HELPS JOURNALISTS OPPOSE SUBPOENAS SEEKING THEIR CONFIDENTIAL SOURCES AND NOTES PROTECTED UNDER CALIFORNIA'S JOURNALIST SHIELD LAW. LEGAL HOTLINE SERVICE IN 2023, FAC RESPONDED TO 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. 911299 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 0 1 0 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 0 0 0 0 1 12 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 1 0 0 0 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 KATHERINE ROWLANDS PRESIDENT 0.00 X X 0 0 0 PETER SCHEER PAST PRESIDENT 0.00 X X 0 0 0 JULIET WILLIAMS VICE PRESIDENT 0.00 X X 0 0 0 SCOTT LINDLAW SECRETARY 0.00 X X 0 0 0 ED CHAPUIS TREASURER 0.00 X X 0 0 0 ALICA DEL VALLE 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 HAL FUSON 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 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 LAR 0.00 X 0 0 0 DUFFY CAROLAN EXECUTIVE COMMITTEE AT LAR 0.00 X 0 0 0 DICK ROGERS EXECUTIVE COMMITTEE AT LAR 0.00 X 0 0 0 RICARDO SANDOVAL-PALOS EXECUTIVE COMMITTEE AT LAR 0.00 X 0 0 0 DAVID SNYDER EXECUTIVE DIRECTOR 40.00 X 178803 0 32100 DAVID LOY LEGAL DIRECTOR 40.00 X 145000 0 8149 KATHLEEN MORGAN PHILANTHROPY DIRECTOR 40.00 X 110416 0 17472 VIRGINA LAROE ADVOCACY DIRECTOR 40.00 X 105000 0 5608 SUZANNE ITO COMMUNICATIONS DIRECTOR 40.00 X 105000 0 6150 644219 0 69479 5 0 1 0 0 4521 1305912 1310433 21479 21479 OTHER 900009 1054 1054 1054 1332966 1054 0 21479 210903 158177 18981 33745 696453 522340 62681 111432 31856 23892 2867 5097 31351 23513 2822 5016 65876 49407 5929 10540 10888 6245 4643 22287 22287 4500 4500 74639 55979 6717 11943 22687 8804 11101 2782 13238 8345 2078 2815 17695 13271 1593 2831 5404 4053 486 865 3643 2732 328 583 931 699 83 149 9058 6882 708 1468 LEGAL HOTLINE 18000 18000 PROGRAM MARKETING AND M 8960 8960 1248369 911299 143304 193766 414876 277453 923130 284756 200000 13334 7001 3422 1697 3579 78343 182106 612174 1418046 1573402 9126 0 35487 0 44613 X 1418046 1328789 200000 1418046 1528789 1418046 1573402 84597 28422 -2276 0 X X 0 1 X 1 0 X 618413 952313 1027669 1050360 1310433 4959188 618413 952313 1027669 1050360 1310433 4959188 1764432 3194756 6232 2363 177 6335 21479 36586 2088 5 4649 1054 7796 5003570 0.63850 0.54960 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 2,088. 2021 AMOUNT: $ 5. 2022 AMOUNT: $ 4,649. 2023 AMOUNT: $ 1,054. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 285 18644 18929 1229440 1248369 199837 49959 0 0 175052 199837 374889 562334 7277 18929 26206 43763 49959 93722 140583 193 285 478 PART II-A LINE 1C FAC TOOK PUBLIC POSITIONS ON 16 BILLS BEFORE THE CALIFORNIA LEGISLATURE IN 2023 THAT RELATED TO THE ORGANIZATION'S MISSION OF PROMOTING OPEN GOVERNMENT, A FREE PRESS AND FREE SPEECH. FAC'S ACTIVITY CONSISTED OF DRAFTING AND/OR EDITING LETTERS TO RELEVANT LEGISLATIVE COMMITTEES, SENDING COMMUMICAITONS TO MEMBERS AND FOLLOWERS, AND COMMUNICATING WITH LEGISLATORS AND THEIR STAFF. THE ONLY EXPENDITURES RELATED TO THESE ACTIVITIES WERE FOR STAFF TIME, AS SET FORTH ABOVE. 1301 2 1000 303 282009 1701 282409 1301 250379 31630 282009 221105 32139 2865 250379 199484 25065 3444 221105 1.00000 0 0 7001 3422 3579 3579 FIXED INCOME SECURITIES 612174 F 612174 VACATION ACCRUAL 35487 35487 1848544 28422 487156 515578 1332966 0 1332966 1735525 487156 487156 1248369 0 1248369 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS GENERATE INCOME TO SUPPORT GENERAL OPERATIONS. X X X 0 0 0 0 0 0 0 0 0 DAVID SNYDER EXECUTIVE DIRECTOR 178803 0 0 0 0 0 8656 0 23444 0 210903 0 0 0 DAVID LOY LEGAL DIRECTOR 145000 0 0 0 0 0 7249 0 900 0 153149 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 4 THE GOVERNING BOARD HAS REVISED THE BYLAWS TO (1) ELIMINATE A PROVISION ALLOWING SEVERAL NONPROFIT JOURNALISM/MEDIA GROUPS TO APPOINT MEMBERS TO THE BOARD, AND (2) TO ALLOW INDIVIDUALS WHO ARE NOT MEMBERS OF THE BOARD TO SERVE IN ADVISORY CAPACITY, AND AT THE BOARD'S PLEASURE, ON COMMITTEES ESTABLISHED BY THE BOARD. SUCH ADVISORY MEMBERS OF COMMITTEES DO NOT HAVE VOTING AUTHORITY. 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 2023. 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. FORM 990, PART XII, LINE 2C: THIS IS THE INITIAL YEAR THAT THE ORGANIZATION OBTAINED AN AUDIT. THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT.