2026-02-13T18:11:10-06:00 2025-03-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-04-01 952673361 ACLU FOUNDATION OF SOUTHERN CALIFORNIA ACLU 2139779500 700 S FLOWER STREET 2900 LOS ANGELES CA 90017 CHANDRA BHATNAGAR EXECUTIVE DIRECTOR 2139779500 2026-02-13 1 1 KATY BROWN P00650274 9257902600 2026-02-06 2024 2025-03-06 01:10:19Z X CHANDRA BHATNAGAR 700 S FLOWER STREET 2900 LOS ANGELES CA 90017 49687024 0 X WWW.ACLU-SC.ORG X 1974 CA SEE SCHEDULE O FOR DETAILSTHE ORGANIZATION DEFENDS THE CIVIL LIBERTIES ENSHRINED IN THE US CONSTITUTION AND THE BILL OF RIGHTS THROUGH LITIGATION, POLICY ADVOCACY, MEDIA ADVOCACY, AND ORGANIZING. IT FIGHTS TO SECURE AND PROTECT THE CIVIL RIGHTS OF ALL PEOPLE- INCLUDING WOMEN, YOUTH, PEOPLE OF COLOR, LESBIAN, GAY, BISEXUAL, AND TRANSGENDER PEOPLE, IMMIGRANTS AND REFUGEES, MEMBERS OF MINORITY RELIGIONS, DISABLED PEOPLE, PEOPLE EXPERIENCING POVERTY OR HOUSELESSNESS, AND PEOPLE WHO ARE INCARCERATED. 21 21 96 69 0 0 8321772 13814996 1042104 797983 1326223 1183931 -796818 -455048 9893281 15341862 105134 59150 0 0 8960424 9322167 11028 0 1397688 4685031 4554204 13761617 13935521 -3868336 1406341 44718403 43543296 5255646 2177565 39462757 41365731 X SEE FORM 990, PART I, LINE 1 0 0 7713126 59150 797983 ON BEHALF OF PEOPLE IMPACTED BY CIVIL LIBERTIES AND CIVIL RIGHTS ISSUES, THE ACLU FOUNDATION OF SOUTHERN CALIFORNIA PROVIDED LEGAL SERVICES AND SUPPORT ON DOZENS OF MATTERS, ON ISSUES INCLUDING UNLAWFUL IMMIGRATION ENFORCEMENT, ARREST, AND DETENTION PRACTICES; LGBTQ AND GENDER DISCRIMINATION IN THE WORKPLACE, HEALTHCARE, PUBLIC ACCOMMODATIONS, SCHOOLS, AND PRISONS; HARMFUL AND DISCRIMINATORY PRACTICES IN THE FAMILY REGULATION SYSTEM, RESTRICTIONS OF FIRST AMENDMENT RIGHTS AND ACCESS TO GOVERNMENT MEETINGS, EDUCATION EQUITY; UNLAWFUL AND DISCRIMNIATORY PRACTICES IN THE CRIMINAL LEGAL SYSTEM AND POLICE PRACTICES; UNLAWFUL AND UNSAFE JAIL CONDITIONS; DISCRIMINATIN AND CIMINALIZATION OF UNHOUSED PEOPLE AND PEOPLE LIVING IN POVERTY. 1529306 ACLU FOUNDATION OF SOUTHERN CALIFORNIA HAS AN AGREEMENT WITH THE NATIONAL OFFICE WHEREBY CERTAIN REVENUES ARE SHARED ACCORDING TO SET FORMULAS FOR PROGRAM SERVICES THROUGH THE NATION. 9242432 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 91 0 1 96 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ESMERALDA MARTINEZ 2139779500 700 S FLOWER STREET 2900 LOS ANGELES CA 90017 X CARLOS AMADOR CHAIR 5.00 5.00 X X 0 0 0 CONNIE TCHENG CHAIR / VICE-CHAIR 5.00 5.00 X X 0 0 0 STACY HORTH-NEUBERT VICE CHAIR 5.00 2.00 X X 0 0 0 MALEK MOAZZAM-DOULAT VICE PRESIDENT 5.00 5.00 X X 0 0 0 CONNIE PARKER TREASURER 5.00 5.00 X X 0 0 0 ELLIOT GORDON TREASURER 5.00 5.00 X X 0 0 0 ZELLA KNIGHT SECRETARY 5.00 5.00 X X 0 0 0 KARRIANN FARRELL HINDS SECRETARY 5.00 5.00 X X 0 0 0 NICHELLE CARR AEO 5.00 5.00 X X 0 0 0 HANNAH CANNOM DIRECTOR (THRU 05/24) 2.00 X 0 0 0 EMILY DASILVA DIRECTOR 2.00 5.00 X 0 0 0 SHERRY FRUMKIN DIRECTOR (THRU 05/24) 2.00 X 0 0 0 MARY ELLEN GALE DIRECTOR (THRU 05/24) 2.00 2.00 X 0 0 0 DAX GOLDSTEIN DIRECTOR 2.00 5.00 X 0 0 0 ELLEN GREENSTONE DIRECTOR 2.00 2.00 X 0 0 0 ISABELLE GUNNING DIRECTOR 2.00 2.00 X 0 0 0 RITA HENRY DIRECTOR 2.00 2.00 X 0 0 0 KELLY LYTLE HERNANDEZ DIRECTOR (THRU 05/24) 2.00 X 0 0 0 STACEY HERZING DIRECTOR (THRU 05/24) 2.00 X 0 0 0 BARRY HIRSCH DIRECTOR (THRU 05/24) 2.00 X 0 0 0 BRENDA HOLMES DIRECTOR (THRU 09/24) 2.00 2.00 X 0 0 0 JACOB KREILKAMP DIRECTOR 2.00 2.00 X 0 0 0 DOLORES LEAL DIRECTOR 2.00 2.00 X 0 0 0 DOUGLAS MIRELL DIRECTOR 2.00 2.00 X 0 0 0 JULIE MORALES DIRECTOR 2.00 5.00 X 0 0 0 STEVE PERSKY DIRECTOR (THRU 05/24) 2.00 X 0 0 0 MARLA STONE DIRECTOR (THRU 05/24) 2.00 X 0 0 0 BETTY TOTO DIRECTOR 2.00 2.00 X 0 0 0 MICHELLE WHITE DIRECTOR 2.00 2.00 X 0 0 0 SARA WIDZER DIRECTOR (THRU 05/24) 2.00 X 0 0 0 JON WIENER DIRECTOR (THRU 05/24) 2.00 X 0 0 0 GARY WILLIAMS DIRECTOR 2.00 2.00 X 0 0 0 DANICE WOODLEY DIRECTOR (THRU 05/24) 2.00 X 0 0 0 EHSAN ZAFFAR DIRECTOR (THRU 05/24) 2.00 X 0 0 0 HECTOR VILLAGRA EXECUTIVE DIRECTOR (THRU 12/24) 36.00 24.00 X 190461 126974 110323 ELISAVET GARCIA INTERIM EXECUTIVE DIR. (START 5/24) 45.00 15.00 X 117502 39167 8831 JULIE WEINSTEIN CHIEF DEVELOPMENT OFFICER 54.00 6.00 X 212922 23658 40794 VICTOR LEUNG CHIEF LEGAL & ADVOCACY OFFICER 39.00 21.00 X 140054 75414 26783 DEBORAH ROBERSON CHIEF HR OFFICER (THRU 02/25) 45.00 15.00 X 178223 59408 13736 ESMERALDA MARTINEZ CHIEF FINANCIAL OFFICER 45.00 15.00 X 156065 52022 33003 MARCUS BENIGNO CHIEF COMMUNICATIONS AND MARKETING OFFICER 33.00 27.00 X 117184 97833 19580 PETER ELIASBERG CHIEF COUNSEL/DIRECTOR OF FIRST AMENDMENT AND DEMO 45.00 5.00 X 192138 21349 95249 MINOUCHE D KANDEL SENIOR STAFF ATTORNEY 45.00 5.00 X 166234 18470 10498 AMANDA GOAD DIR./LGBTQ & REPRODUCTIVE JUSTICE 45.00 5.00 X 149623 16625 17757 DEJON JACKSON DIRECTOR OF OPERATIONS 47.50 2.50 X 133159 7008 22674 SARAH HOWARD DEPUTY DIRECTOR OF PHILANTHROPY 45.00 5.00 X 129629 14403 15707 1883194 552331 414935 24 0 1 0 GUIDEPOST SOLUTIONS LLC 260 MADISON AVENUE THIRD FLOOR NEW YORK NY 10016 INVESTIGATION SERVICES 275445 EVERGREEN SERVICES TOPCO LLC 309 VISTA TRUCHA NEWPORT BEACH CA 92660 IT SERVICES 202763 SIDLEY AUSTIN LLP 350 SOUTH GRAND AVENUE LOS ANGELES CA 90071 LEGAL SERVICES 109983 3 499570 13315426 270854 13814996 LITIGATION FEES 541100 797983 797983 797983 1151276 1151276 592839 722228 -129389 -129389 -129389 33154067 33121412 32655 32655 32655 123682 499570 501522 -377840 -377840 CONTRACT SERVICE REV. 900099 46455 46455 MISCELLANEOUS REVENUE 900099 5726 5726 52181 15341862 797983 0 728883 44000 44000 15150 15150 956498 214219 475830 266449 6564517 4581701 1216970 765846 440777 291335 94200 55242 801991 553212 171943 76836 558384 362895 122152 73337 202598 9627 192971 76681 76681 400431 400431 96087 96087 337693 83249 247257 7187 32857 24703 3976 4178 173738 66985 83106 23647 169956 77436 79677 12843 1010754 666746 254424 89584 27972 22007 4715 1250 27330 16117 9535 1678 1053 1053 1529309 1529309 93589 74300 4216 15073 178851 63977 111970 2904 LITIGATION FEE 74629 74629 OTHER PROGRAM EXPENSES 72472 70404 434 1634 SETTLEMENT EXPENSES 48204 48204 13935521 9242432 3295401 1397688 819035 1121577 2146261 1411716 5967286 3904390 198380 202351 403575 337014 14884069 7825994 7564723 7058075 22161823 23269398 4967580 5095162 489740 1143613 44718403 43543296 1389366 1144074 873436 253020 2992844 780471 5255646 2177565 X 28560448 30282045 10902309 11083686 39462757 41365731 44718403 43543296 X 1406341 550630 -53997 X 0 1 X 1 0 X 14465406 14806572 9912525 8321772 13814996 61321271 14465406 14806572 9912525 8321772 13814996 61321271 2620768 58700503 1170924 1424152 1527868 1729952 1744115 7597011 52402 90423 86596 93406 52181 375008 69293290 5998667 0.84710 0.85670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 17,458. 2021 AMOUNT: $ 21,123. 2022 AMOUNT: $ 12,802. 2023 AMOUNT: $ 18,091. 2024 AMOUNT: $ 5,726. CONTRACT SERVICE REVENUE - 2020 AMOUNT: $ 34,944. 2021 AMOUNT: $ 69,300. 2022 AMOUNT: $ 73,794. 2023 AMOUNT: $ 75,315. 2024 AMOUNT: $ 46,455. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23354 422667 446021 13489500 13935521 846776 211694 0 0 802883 796671 838081 846776 3284411 4926617 218560 487344 295655 446021 1447580 200721 199168 209520 211694 821103 1231655 42565 33164 33699 23354 132782 3922961 4960 328755 150001 4106675 3541606 531272 149917 3922961 3855242 14615 -180565 147686 3541606 3859072 140167 143997 3855242 2849656 872 1152894 144350 3859072 0.00000 0.55920 0.44080 1 0 3358057 3358057 10333910 6906005 3427905 636939 633877 3062 555163 286112 269051 7058075 ACLU NATIONAL FUNDS - BILL OF RIGHTS TRUST 1375168 F SPLIT-INTEREST AGREEMENTS 988497 F OTHER INVESTMENTS 2731497 F 5095162 OPERATING LEASE PAYABLE 315835 CAPITAL LEASE OBLIGATIONS 11120 OBLIGATIONS UNDER SPLIT INTEREST AGREEMENTS 453516 780471 X 28339314 550630 13857125 -1583306 12824449 15514865 96087 -269090 -173003 15341862 26436340 13857125 269090 14126215 12310125 96087 1529309 1625396 13935521 PART V, LINE 4: LESBIAN AND GAY RIGHTS MATTERS AND PROTECTION OF CIVIL LIBERTIES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE LAWS OF CALIFORNIA AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND CORRESPONDING STATE PROVISIONS. THE FOUNDATION LLC IS TREATED AS A DISREGARDED ENTITY FOR TAX REPORTING PURPOSES. THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN AND, AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT RESULT IN A MATERIAL IMPACT ON THE FOUNDATION'S FINANCIAL POSITION OR STATEMENT OF ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT-INTEREST AGREEMENTS -53,997. PAYMENTS MADE TO AFFILIATES -1,529,309. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -269,090. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 269,090. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS MADE TO AFFILIATES 1,529,309. BILL OF RIGHTS DINNER 536970 499570 37400 5000 232432 2500 233785 AUCTION 47071 0 47071 27011 1 39211 0 39211 794 623252 499570 123682 5000 232432 2500 261590 501522 -377840 1 DECRIMSWCA 6252 WEST EDDY STREET CHICAGO IL 60634 883323342 12000 0 DECRIM SEX WORK RETREAT SUBGRANT THE RIGHTWAY FOUNDATION 3650 W MARTIN LUTHER KING JR BLVD SUITE 195 LOS ANGELES CA 90008 900761009 501C3 24000 0 GRANT FOR REIMAGINE CHILD SAFETY COALITION VERA INSTITUTE OF JUSTICE 34 35TH ST SUITE 4-2A BROOKLYN NY 11232 131941627 501C3 8000 0 CONTRIBUTION TO 'NO ON 36' ADS 3 0 EQUAL JUSTICE AMERICA FELLOWSHIP GRANT 6 15150 PART I, LINE 2: WE ENGAGE IN REGULAR COMMUNICATION AND REGULAR CHECK INS WITH OUR GRANTEE ORGANIZATIONS AND ALSO ASK FOR SUMMARIES OF WORK. FOR A NUMBER OF THE GRANTEE ORGANIZATIONS WE WORK ALONGSIDE THEM IN COALITION AND SEE THE WORK AS IT HAPPENS. WE ALSO REQUIRE A GRANT REPORT AFTER THE GRANT PERIOD HAS ENDED WHICH SUMMARIZES THE GRANTEE'S PROGRESS IN ACHIEVING THE GRANT PURPOSE AND THEIR COMPLIANCE WITH THE TERMS OF THE AGREEMENT. X X 0 0 0 0 0 0 0 0 0 HECTOR VILLAGRA EXECUTIVE DIRECTOR (THRU 12/24) 190461 126974 0 0 0 0 45038 30025 21156 14104 256655 171103 0 0 PETER ELIASBERG CHIEF COUNSEL/DIRECTOR OF FIRST AMEN 192138 21349 0 0 0 0 53499 5944 32225 3581 277862 30874 0 0 JULIE WEINSTEIN CHIEF DEVELOPMENT OFFICER 212922 23658 0 0 0 0 11684 1298 25031 2781 249637 27737 0 0 DEBORAH ROBERSON CHIEF HR OFFICER (THRU 02/25) 178223 59408 0 0 0 0 9130 3043 1172 391 188525 62842 0 0 VICTOR LEUNG CHIEF LEGAL & ADVOCACY OFFICER 140054 75414 0 0 0 0 7692 4142 9717 5232 157463 84788 0 0 ESMERALDA MARTINEZ CHIEF FINANCIAL OFFICER 156065 52022 0 0 0 0 8570 2857 16182 5394 180817 60273 0 0 MARCUS BENIGNO CHIEF COMMUNICATIONS AND MARKETING O 117184 97833 0 0 0 0 6316 5273 4355 3636 127855 106742 0 0 MINOUCHE D KANDEL SENIOR STAFF ATTORNEY 166234 18470 0 0 0 0 8606 956 842 94 175682 19520 0 0 AMANDA GOAD DIR./LGBTQ & REPRODUCTIVE JUSTICE 149623 16625 0 0 0 0 8251 916 7731 859 165605 18400 0 0 ELISAVET GARCIA INTERIM EXECUTIVE DIR. (START 5/24) 117502 39167 0 0 0 0 6231 2077 392 131 124125 41375 0 0 DEJON JACKSON DIRECTOR OF OPERATIONS 133159 7008 0 0 0 0 7325 386 14215 748 154699 8142 0 0 SARAH HOWARD DEPUTY DIRECTOR OF PHILANTHROPY 129629 14403 0 0 0 0 7207 801 6929 770 143765 15974 0 0 X 8 11207 SALES PRICE X 16 259647 FMV 0 0 1 1 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: CARS, INC. (CHARITABLE ADULT RIDES & SERVICES, INC.) A NATIONAL COMPANY THAT PARTNERS WITH NONPROFIT ORGANIZATIONS, MANAGES ACLU'S CAR DONATION PROGRAM. ACLU FOUNDATION RECEIVES 80% OF THE NET SALES PROCEEDS WITHIN 2-5 BUSINESS DAYS AFTER CARS, INC. RECEIVES THE SALES REVENUE. THE PROCEED CHECK IS MAILED TO ACLU ALONG WITH A COPY OF THE SALES REPORT. FOR CARS2CHARITIES/RITEWAY CHARITY SERVICES, ACLU FOUNDATION RECEIVES THE NET PROCEEDS, WHICH IS THE SALES PRICE MINUS CARS2CHARITIES 30% ADMIN FEE, TOWING FEE, AND PROCESSING FEE. NET PROCEEDS ARE PROVIDED TO ACLU WITHIN 30 DAYS OF SALE. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED EFFECTIVE IN MAY 2024. CHANGES INCLUDED COMPOSITION OF THE BOARD TO ALLIGN WITH MEMBERS OF AMERICAN CIVIL LIBERTIES UNION OF SOUTHERN CALIFORNIA. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR ACCOUNTANTS AND DIRECTOR OF FINANCE CONDUCT THE INITIAL REVIEW OF THE FORM 990. THE CHIEF FINANCIAL OFFICER WILL REVIEW IN FURTHER DETAIL. THE EXECUTIVE DIRECTOR WILL REVIEW BEFORE SIGNING. THE FORM 990 IS AVAILABLE TO THE BOARD MEMBERS VIA A SECURED WEBSITE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND STAFF MEMBERS. WHEN A BOARD MEMBER DISCLOSES AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, A DESIGNATED BOARD COMMITTEE REVIEWS WHETHER ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST EXIST. IF CONFLICTS OF INTEREST EXIST, MEMBERS ARE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY MATTER IN WHICH THEY MAY HAVE SUCH CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR, CHIEF HUMAN RESOURCE OFFICER, AND EACH DEPARTMENT'S DIRECTOR DETERMINE THE HIRING OR TERMINATION OF EMPLOYEES. TITLE, COMPENSATION, AND/OR BENEFITS CHANGES ARE REVIEWED AND DETERMINED BY THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER AND CHIEF HUMAN RESOURCE OFFICER ANNUALLY. THE BOARD REVIEWS THE COMPENSATION AND BENEFITS OF THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN (B) AVERAGE HOURS OF BOARD MEMBERS: THE MEMBERS OF THE BOARD SPEND TIME DEVOTED TO FOUNDATION MATTERS AS NEEDED. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENTS -53,997. ACLU FOUNDATION OF SOUTHERN CALIFORNIA LLC 700 S FLOWER STREET 2900 LOS ANGELES CA 90017 262528590 REAL ESTATE OWNERSHIP AND LEASING CA 592839 6944100 ACLU FOUNDATION OF SOUTHERN CALIFORNIA AMERICAN CIVIL LIBERTIES UNION OF SOUTHERN CALIFORNIA 700 S FLOWER STREET 2900 LOS ANGELES CA 90017 950490250 CIVIL LIBERTIES AND CIVIL RIGHTS ADVOCACY CA 501(C)(4) 0 CHARITABLE REMAINDER TRUST (4) TRUST CA N/A 0 POOLED INCOME FUND (2) TRUST CA N/A 0 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0