2026-01-26T12:23:03-06:00 2025-03-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-04-01 381643182 AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN AMER 3135786800 2966 WOODWARD AVENUE DETROIT MI 482013035 LOREN KHOGALI EXECUTIVE DIRECTOR 3135786800 2026-01-15 1 1 SHELBY NETZ P01405265 4147775500 2026-01-15 2024 2025-03-06 01:10:19Z LOREN KHOGALI 2966 WOODWARD AVENUE DETROIT MI 482013035 3037292 0 2131 X WWW.ACLUMICH.ORG X 1999 MI THE ACLU OF MICHIGAN'S MISSION IS TO REALIZE THE PROMISE OF THE BILL OF RIGHTS FOR ALL AND EXPAND THE REACH OF ITS GUARANTEES TO NEW AREAS THROUGH ALL THE TOOLS AT OUR DISPOSAL: PUBLIC EDUCATION, ADVOCACY, ORGANIZING, AND LITIGATION. 17 17 8 700 0 0 1727839 2825838 0 0 178759 201544 1501 9910 1908099 3037292 0 0 0 0 751288 769752 0 0 0 885778 1005527 1637066 1775279 271033 1262013 4697600 5696742 673039 406321 4024561 5290421 X FREEDOM, EQUALITY, AND JUSTICETHE BILL OF RIGHTS DECLARED THAT WE HAVE RIGHTS AND LIBERTIES THAT THE GOVERNMENT SHOULDN'T INTERFERE WITH. RIGHTS LIKE THE FREEDOM OF SPEECH AND OUR RIGHT TO A SPEEDY TRIAL THAT ARE THE CORNERSTONE OF OUR DEMOCRACY AND DEFINE WHAT MAKES US AMERICAN.PROTECTING THESE LIBERTIES AND PUSHING FOR MORE FREEDOM AND EQUALITY IN OUR LIVES IS OUR JOB.THE ACLU OF MICHIGAN'S MISSION REMAINS REALIZING THE PROMISE OF THE BILL OF RIGHTS FOR ALL AND EXPANDING THE REACH OF ITS GUARANTEES TO NEW AREAS THROUGH ALL THE TOOLS AT OUR DISPOSAL: PUBLIC EDUCATION, ADVOCACY, ORGANIZING, AND LITIGATION. WE ARE GRATEFUL FOR THE HUNDREDS OF THOUSANDS OF MEMBERS AND SUPPORTERS NATIONWIDE, FROM ALL WALKS OF LIFE, WHO HELP US CARRY OUT OUR MISSION EVERY DAY. 0 0 748921 0 0 LEGISLATIVE PROGRAMS INCLUDED SUPPORT FOR PROPOSALS THAT WOULD ADVANCE OR PRESERVE CIVIL LIBERTIES/RIGHTS AND OPPOSITION TO PROPOSALS THAT WOULD HARM CIVIL LIBERTIES/RIGHTS, USING MEANS SUCH AS ANALYZING PROPOSED LEGISLATION, DRAFTING AND PRESENTING TESTIMONY, CONTACTING LEGISLATIVE OFFICES AND ELECTED OFFICIALS, AND STIMULATING GRASSROOTS CONTACT WITH LEGISLATORS. WHILE THESE ACTIVITES ADDRESSED MANY CIVIL LIBERTIES AND CIVIL RIGHTS ISSUES, PRIORITY WAS GIVEN TO ISSUES THAT RELATED TO VOTING RIGHTS/DEMOCRACY, REPRODUCTIVE FREEDOM, CRIMINAL LEGAL REFORM, IMMIGRANT RIGHTS, FREE SPEECH, EQUAL PROTECTION AND ANTIDISCRIMINATION. 730077 0 0 ADVOCACY AND OUTREACH PROGRAMS USED GRASSROOTS ORGANIZING AND MASS MEDIA TO EDUCATE THE PUBLIC ABOUT ISSUES RELATED TO CIVIL LIBERIES AND CIVIL RIGHTS AND PROMOTE POLICIES AND PRACTICES THAT ADVANCE CIVIL LIBERTIES AND CIVIL RIGHTS. 85394 0 0 MEMBER SERVICE PROGRAMS INCLUDED OUTREACH AT FAIRS, FESTIVALS, AND OTHER EVENTS, AS WELL AS OTHER ACTIVITIES TO ATTRACT NEW MEMBERS, TO RETAIN AND ENGAGE CURRENT MEMBERS, AND TO SUPPORT LOCAL VOLUNTEERS AND COLLEGE AND UNIVERSITY CAMPUS GROUPS. 1564392 0 1 0 1 0 0 0 0 0 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 1 1 0 1 7 0 1 8 1 0 0 0 0 1 1 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 1 1 0 1 1 1 0 0 0 X X WILLIAM GREENE 3135786800 2966 WOODWARD AVENUE DETROIT MI 482013035 NATHAN TRIPLETT PRESIDENT 0.50 0.50 X X 0 0 0 JOE MALCOUN VICE PRESIDENT 0.50 0.50 X X 0 0 0 KATE PEW WOLTERS VICE PRESIDENT 0.50 0.50 X X 0 0 0 MELISSA CRAGG TREASURER 0.50 0.50 X X 0 0 0 MICHAEL NAUGHTON SECRETARY 0.50 0.50 X X 0 0 0 DERRELL SLAUGHTER NATIONAL BOARD REPRESENTATIVE 0.50 0.50 X X 0 0 0 KATHERINE HUMPHREY AFFILIATE EQUITY OFFICER 0.50 0.50 X X 0 0 0 CARMEN GARCIA DIRECTOR 0.50 0.50 X 0 0 0 DAVE GARCIA DIRECTOR 0.50 0.50 X 0 0 0 DESSA COSMA DIRECTOR 0.50 0.50 X 0 0 0 FREDA SAMPSON DIRECTOR 0.50 0.50 X 0 0 0 JOHN SHEA DIRECTOR 0.50 0.50 X 0 0 0 JOHNELL ALLEN-BEY DIRECTOR 0.50 0.50 X 0 0 0 MEGAN NORRIS DIRECTOR 0.50 0.50 X 0 0 0 MICHAEL CARTER DIRECTOR 0.50 0.50 X 0 0 0 RANA ELMIR DIRECTOR 0.50 0.50 X 0 0 0 SHELLEY PADNOS DIRECTOR 0.50 0.50 X 0 0 0 LOREN KHOGALI EXECUTIVE DIRECTOR 10.00 30.00 X 0 201050 11941 WILLIAM GREENE CHIEF OPERATING OFFICER 2.00 38.00 X 0 149954 18444 DANIEL KOROBKIN LEGAL DIRECTOR 2.00 38.00 X 0 148216 5954 ANN MULLEN COMMUNICATIONS DIRECTOR 10.00 30.00 X 0 122669 7960 MIRIAM AUKERMAN SENIOR STAFF ATTORNEY 2.00 38.00 X 0 120232 7456 MERISSA KOVACH POLITICAL DIRECTOR 38.00 2.00 X 121469 0 5292 JAY KAPLAN LGBTQ+ STAFF ATTORNEY 2.00 38.00 X 0 106881 12382 121469 849002 69429 1 0 1 0 CHANGE MEDIA GROUP PO BOX 776850 CHICAGO IL 606776850 PAID MEDIA 118925 DELIVER STRATEGIES PO BOX 100970 ARLINGTON VA 22210 MAILINGS 111531 2 2825838 2825838 201544 201544 MISCELLANEOUS INCOME 900099 9910 9910 9910 3037292 0 0 211454 X 628223 520971 107252 40161 33305 6856 50227 41652 8575 51141 42410 8731 16970 16970 241871 238714 3157 143774 103315 40459 78489 70728 7761 83319 80307 3012 6511 5671 840 17480 15225 2255 14553 12676 1877 3985 3471 514 PUBLICATIONS 225203 225203 PROGRAM ACTIVITIES 173372 170744 2628 1775279 1564392 210887 0 272983 235678 4060172 4506965 222689 822113 13310 34513 5457 4565 1817 892 126629 96581 4697600 5696742 478218 276525 194821 129796 673039 406321 X 3615120 4943308 409441 347113 4024561 5290421 4697600 5696742 X 1262013 3847 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 5457 4565 892 892 UNFUNDED PENSION OBLIGATION 33215 OPERATING LEASE LIABILITY 96581 129796 X PART X, LINE 2: THE UNION HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE (IRS) AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (IRC) AS A PARTICIPANT IN A GROUP EXEMPTION OBTAINED BY THE NATIONAL ACLU. THE ORGANIZATIONS' MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AS OF MARCH 31, 2025. 0 0 0 0 0 0 0 0 0 LOREN KHOGALI EXECUTIVE DIRECTOR 0 200450 0 0 0 600 0 11000 0 941 0 212991 0 0 WILLIAM GREENE CHIEF OPERATING OFFICER 0 149354 0 0 0 600 0 8310 0 10134 0 168398 0 0 DANIEL KOROBKIN LEGAL DIRECTOR 0 147616 0 0 0 600 0 0 0 5954 0 154170 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED AND PAID BY THE RELATED ENTITY, AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN. AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN USES THE FOLLOWING TO ESTABLISH COMPENSATION: - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 1A AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD SHALL HAVE FULL AUTHORITY TO TAKE ANY AND ALL ACTIONS ON BEHALF OF THE BOARD, EXCEPT AS LIMITED BY POLICIES OF THE BOARD, SUBJECT TO RATIFICATION BY THE BOARD AT ITS NEXT MEETING. FORM 990, PART VI, SECTION A, LINE 6 A MEMBER OF THE AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN IS ALSO A MEMBER OF THE NATIONWIDE AMERICAN CIVIL LIBERTIES UNION. SOME NATIONAL EVENTS AND MERCHANDISE INCLUDE MEMBERSHIP DISCOUNTS. CERTAIN PUBLICATIONS GO ONLY TO MEMBERS. MEMBERS ARE ENTITLED VOTE IN BOARD OF DIRECTOR ELECTIONS. THERE ARE APPROXIMATELY 37,000 MEMBERS IN MICHIGAN AT THE TIME OF FILING. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER OF THE AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN IS ENTITLED TO VOTE FOR THE STATE AFFILIATE AND NATIONAL GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM ("THE FIRM") WITH SUPPORT OF ORGANIZATION STAFF. THE ORGANIZATION'S TREASURER AND STAFF REVIEW THE 990 UPON COMPLETION AND WORK WITH THE FIRM ON ANY QUESTIONS OR COMMENTS. AFTER REVIEW/CHANGES, THE TREASURER PRESENTS FORM 990 TO THE BOARD OF DIRECTORS' BUDGET AND AUDIT COMMITTEE. UPON A FAVORABLE RECOMMENDATION, THE BUDGET AND AUDIT COMMITTEE SUBMITS THE RETURN TO THE FULL BOARD OF DIRECTORS FOR A VOTE. ONCE APPROVED, THE FIRM FILES FORM 990 TO THE INTERNAL REVENUE SERVICE ON THE ORGANIZATION'S BEHALF. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTERESTS ARE SELF-REPORTED BY OFFICERS, DIRECTORS, AND KEY EMPLOYEES AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR, OTHER OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY THE RELATED ENTITY, AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN. THE FOLLOWING IS THE COMPENSATION PROCESS FOR THESE INDIVIDUALS: IN HIRING THE CURRENT EXECUTIVE DIRECTOR, AN EXECUTIVE SEARCH FIRM AND A BOARD EXECUTIVE SEARCH COMMITTEE RESEARCHED DATA OF COMPARABLE EXECUTIVES, INCLUDING EXECUTIVES FROM SIMILARLY SIZED AMERICAN CIVIL LIBERTIES UNION AFFILIATES, AND CAME TO CONSENSUS AS A GROUP REGARDING COMPENSATION. A SEARCH FIRM AND COMMITTEE ARE CURRENTLY WORKING TO HIRE AND DETERMINE COMPENSATION FOR A NEW LEGAL DIRECTOR. THE ORGANIZATION UNDERGOES A SIMILAR PROCESS FOR OTHER OFFICER POSITIONS AND KEY EMPLOYEES. THE ORGANIZATION, TO ENSURE PAY EQUITY, DOES AN ASSESSMENT OF EMPLOYEE PAY, PAY STRUCTURE, AND RELATED ITEMS IN COMPARISON TO REGIONAL ORGANIZATIONS THAT ARE SIMILAR IN SIZE (BUDGET AND FTE'S) AND MISSION TO DETERMINE PAY GRADES AND SALARIES. THIS IS DONE BY AN INDEPENDENT CONSULTANT EVERY TWO YEARS AND APPLIES TO ALL EMPLOYEES. THE COMPENSATION DECISIONS WERE DOCUMENTED IN PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990 RETURNS ARE MADE AVAILABLE VIA THE ORGANIZATION'S WEBSITE. THE ORGANIZATION PROVIDES THE TWO MOST CURRENT YEARS OF THESE DOCUMENTS. THE ORGANIZATION ALSO PROVIDES THE DOCUMENTS TO FOUNDATIONS WHO WE ARE APPEALING TO FOR FUNDING. REQUESTS FOR ACCESS TO OTHER DOCUMENTS THAT BY LAW ARE OPEN TO PUBLIC ACCESS MAY BE MADE BY APPLICATION TO THE ORGANIZATION. FORM 990, PART IX, LINE 11G OTHER SERVICES: PROGRAM SERVICE EXPENSES 238,714. MANAGEMENT AND GENERAL EXPENSES 3,157. TOTAL EXPENSES 241,871. FORM 990, PART XI, LINE 9: INTRA-ORGANIZATION SUPPORT -31,129. NONPERIODIC PENSION PROVISION 34,976. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN 2966 WOODWARD AVENUE DETROIT MI 482013035 237243421 CHARITABLE FUND OF REPORTING ORGANIZATION MI 501(C)(3) LINE 7 AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN O 121072 COST OF SHARED RESOURCES