2025-01-24T13:47:43-06:00 2024-03-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-04-01 560863265 AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA INC AMER 9198343466 PO BOX 28004 RALEIGH NC 27611 CHANTAL STEVENS EXECUTIVE DIRECTOR 9198343466 2025-01-22 1 1 JOHN NORMAN P01506766 7049985200 2025-01-22 2023 2025-03-06 01:10:19Z CHANTAL STEVENS PO BOX 28004 RALEIGH NC 27611 1522905 0 X WWW.ACLUOFNORTHCAROLINA.ORG X 1965 NC THE ACLU OF NORTH CAROLINA WORKS TO PRESERVE AND ADVANCE CIVIL LIBERTIES OF ALL NORTH CAROLINIANS. 15 15 17 90 0 0 2138075 1341824 0 0 -287630 -41097 535 0 1850980 1300727 0 0 0 0 806369 815988 0 0 99553 683899 504353 1490268 1320341 360712 -19614 7161288 7900371 64856 148723 7096432 7751648 THE ACLU OF NORTH CAROLINA DARES TO CREATE A MORE PERFECT UNION - BEYOND ONE PERSON, PARTY, OR SIDE. OUR MISSION IS TO REALIZE THIS PROMISE OF THE UNITED STATES AND NORTH CAROLINA CONSTITUTIONS FOR ALL AND EXPAND THE REACH OF THEIR GUARANTEES. 0 0 772508 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. 261214 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. 6604 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. 24792 24792 1065118 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 0 0 1 16 0 1 17 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 0 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 SHANNON SWIMMER WNC CHAPTER REP. 1.00 X 0 0 0 ANNE GORDON NATIONAL BOARD REP. 1.00 X 0 0 0 ANNE-MARIA MAKHULU DIRECTOR 1.00 1.00 X 0 0 0 CLARISSA GOODLETT DIRECTOR 1.00 1.00 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 0 0 0 LELA ALI EQUITY OFFICER 1.00 1.00 X X 0 0 0 SCOTT TAYLOR LEGAL CHR 1.00 1.00 X 0 0 0 WYATT ORSBON UNION SECRETARY 1.00 1.00 X 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 JAELYN MILLER UNION VICE PRESIDENT 1.00 X 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 175221 0 21193 ELIZABETH MUSSELMAN DEVELOPMENT DIRECTOR 20.00 20.00 X 109997 0 17776 KEISHA WILLIAMS COMMUNICATION DIRECTOR 20.00 20.00 X 108971 0 15509 394189 0 54478 2 0 1 0 AKG BUSINESS SOLUTIONS 11845 RETAIL DRIVE WAKE FOREST NC 27587 FRACTIONAL CFO AND ACCOUNTING SERVICES 165800 1 1341824 1341824 181081 181081 222178 -222178 -222178 -222178 1300727 0 0 -41097 X 562975 454152 66375 42448 172593 139230 20349 13014 7160 5776 844 540 23911 19289 2819 1803 49349 39810 5818 3721 1056 851 125 80 203596 164241 24004 15351 24476 19745 2886 1845 68886 55570 8122 5194 1623 1310 191 122 153245 123622 18068 11555 19647 15850 2316 1481 17131 13819 2020 1292 -564 -455 -66 -43 7894 6368 931 595 PROFESSIONAL DEVELOPMEN 5447 4394 642 411 ASSOCIATION EXPENSES 1916 1546 226 144 1320341 1065118 155670 99553 2094609 345437 851362 3234647 100000 0 693866 352343 11780 27509 5614 3123 2947 2491 3406344 3937564 380 380 7161288 7900371 64856 148723 64856 148723 X 6904639 7712430 191793 39218 7096432 7751648 7161288 7900371 -19614 674830 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 5614 3123 2491 2491 US SECURITIES 3937564 C 3937564 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. X X X X 0 0 0 0 0 0 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 166348 0 8534 0 339 0 9745 0 11448 0 196414 0 0 0 PART I, LINE 3 COMPENSATION IS TO BE APPROVED BY THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 6 ACLU-NC IS SUPPORTED BY NON-VOTING MEMBERS WHO PAY DUES. 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 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 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 PROMPTLY 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 164,241. MANAGEMENT AND GENERAL EXPENSES 24,004. FUNDRAISING EXPENSES 15,351. TOTAL EXPENSES 203,596. 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 664002 CASH VALUE ACLU OF NC INC Q 421971 CASH VALUE ACLU OF NC INC P 10205 CASH VALUE ACLU OF NC INC N 432177 CASH VALUE