2025-01-24T13:47:53-06:00 2024-03-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-04-01 561019644 AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA LEGAL FOUNDATION INC AMER 9198343466 PO BOX 28004 RALEIGH NC 27611 CHANTAL STEVENS EXECUTIVE DIRECTOR 9198343466 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 2719496 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. 14 14 10 0 0 0 2627857 2183378 138000 392224 -13205 55248 0 20194 2752652 2651044 0 0 0 0 1448485 1545718 0 0 188038 1202070 948154 2650555 2493872 102097 157172 7562502 8090474 1382752 1537005 6179750 6553469 X 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 884340 0 254224 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. 782312 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. 298052 0 138000 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. 47103 PROVIDED OFFICE SPACE TO THE RELATED ORGANIZATION, AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA. 47103 2011807 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 19 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NC X X ANNA KOLTCHAGOVA 9848842829 11845 RETAIL DRIVE WAKE FOREST NC 27587 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 CLARISSA GOODLETT DIRECTOR 1.00 1.00 X 0 0 0 JABRINA ROBINSON 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 0.00 X 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 20.00 20.00 X 0 175221 21193 ELIZABETH MUSSELMAN DEVELOPMENT DIRECTOR 20.00 20.00 X 0 109997 17776 KEISHA WILLIAMS COMMUNICATION DIRECTOR 20.00 20.00 X 0 108971 15509 KRISTI GRAUNKE LEGAL DIRECTOR 40.00 0.00 X 0 136338 18023 0 530527 72501 0 0 1 0 0 2183378 2183378 LEGAL FEES 541100 254224 254224 RENT INCOME-ACLU OF NC 531120 138000 138000 392224 123700 123700 68452 -68452 -68452 -68452 MISCELLANEOUS INCOME 900099 20194 20194 20194 2651044 392224 0 75442 X 1237682 998438 145923 93321 59367 47892 6999 4476 146046 117815 17219 11012 102623 82786 12099 7738 44918 36235 5296 3387 496187 400275 58500 37412 36683 29592 4325 2766 76993 62111 9077 5805 9863 7956 1163 744 32609 26305 3845 2459 24718 19940 2914 1864 31342 25284 3695 2363 40616 32765 4789 3062 61700 49774 7274 4652 15953 12869 1881 1203 FISCAL SPONSORSHIP 59862 48290 7058 4514 ASSOCIATION FESS 13103 10570 1545 988 PROFESSIONAL DEVELOPMEN 3607 2910 425 272 2493872 2011807 294027 188038 1940050 423783 1524317 3165282 235000 371000 628601 774531 3443 4911 2303646 349717 2015629 1953929 1043212 1203943 172250 193095 7562502 8090474 56734 108680 1227316 1174337 98702 253988 1382752 1537005 X 5513926 5866793 665824 686676 6179750 6553469 7562502 8090474 157172 216547 0 X 0 1 X 1 0 X 1481081 2879533 2650920 2627857 2030378 11669769 1481081 2879533 2650920 2627857 2030378 11669769 11669769 60479 5520 20092 25004 123700 234795 173194 173194 12077758 668224 0.96620 0.98730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: PASS THRU INCOME - 2023 AMOUNT: $ 153,000. MISCELLANEOUS INCOME - 2023 AMOUNT: $ 20,194. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 2493872 2493872 274694 68674 0 0 239291 245086 282528 0 766905 1150358 506 0 506 59823 61272 70632 0 191727 287591 506 0 506 172250 9940 21424 9940 579 193095 181721 4236 -8835 4236 636 172250 175411 6396 6957 6396 647 181721 122958 11515 47179 5758 483 175411 134289 5122 -16051 402 122958 1.00000 1 0 2196419 313588 1882831 71720 28209 43511 35507 7920 27587 1953929 DUE TO ACLU OF NORTH CAROLINA 253988 253988 X 3288055 216547 420464 637011 2651044 0 2651044 2914336 420464 420464 2493872 0 2493872 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. 0 0 0 0 0 0 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 0 166348 0 8534 0 339 0 9745 0 11448 0 196414 0 0 KRISTI GRAUNKE LEGAL DIRECTOR 0 135784 0 0 0 554 0 7489 0 10534 0 154361 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS OF ACLU OF NC, INC. (UNION"), A RELATED ORGANIZATION, SETS THE COMPENSATION FOR OFFICERS. UNION'S BOARD USES THE FOLLOWING MEASURES FOR ESTABLISHING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE REVIEW OF FORM 990 OF OTHER ORGANIZATIONS COMPENSATION SURVEYS OR STUDIES APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE UNION'S BOARD CONDUCTS A COMPENSATION ANALYSIS EVERY 3 YEARS. THE LAST ANALYSIS WAS PERFORMED IN 2021. FORM 990, PART VI, SECTION A, LINE 1A THE FINANCE COMMITTEE CONSISTS OF MEMBERS OF THE BOARD OF DIRECTORS. ITS PRIMARY FUNCTION IS FISCAL GOVERNANCE. THE FINANCE COMMITTEE APPROVES AUDIT, REVIEW FINANCIAL STATEMENTS AND OVERSEES INVESTMENT PORTFOLIO. 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 THE BOARD OF DIRECTORS OF ACLU OF NC, INC. (UNION"), A RELATED ORGANIZATION, SETS THE COMPENSATION FOR OFFICERS. UNION'S 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. UNION'S BOARD CONDUCTS 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, UPON REQUEST, AT THE ORGANIZATIONS OFFICE. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 400,275. MANAGEMENT AND GENERAL EXPENSES 58,500. FUNDRAISING EXPENSES 37,412. TOTAL EXPENSES 496,187. 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 664002 CASH VALUE ACLU OF NORTH CAROLINA INC P 421971 CASH VALUE ACLU OF NORTH CAROLINA INC Q 10205 CASH VALUE ACLU OF NORTH CAROLINA INC N 432177 CASH VALUE