2026-01-22T09:21:12-06:00 2025-03-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-04-01 237243421 AMERICAN CIVIL LIBERTIES UNION FUND 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 6034541 0 X WWW.ACLUMICH.ORG X 1971 MI TO PRESERVE, PROTECT, DEFEND, AND ADVANCE CIVIL LIBERTIES AND CIVIL RIGHTS. 17 17 30 125 0 0 3613958 5093333 781251 589120 268587 347986 8918 4102 4672714 6034541 0 0 0 0 3225633 3428180 0 0 461719 1068618 2001865 4294251 5430045 378463 604496 11286647 13074580 1677723 2315254 9608924 10759326 TO PRESERVE, PROTECT, DEFEND, AND ADVANCE CIVIL LIBERTIES AND CIVIL RIGHTS. 0 0 1799121 0 589120 THE ORGANIZATION UNDERTOOK LITIGATION WHEN DOING SO WAS THE MOST EFFECTIVE WAY TO ADVANCE A CIVIL LIBERTIES CONCERN. LAWSUITS FILED SET LEGAL PRECEDENTS AND AFFECTED THE POLICIES AND ACTIONS OF PUBLIC OFFICIALS. THE ORGANIZATION PROVIDED DIRECT LEGAL REPRESENTATION, AND FILED BRIEFS ADDRESSING CIVIL LIBERTIES ISSUES IN CASES INITIATED BY OTHERS, ALL ON A PRO BONO BASIS. DURING THE 2024-2025 FISCAL YEAR, ATTORNEY FEES WERE VALUED AT $95 TO $1,347 PER HOUR. THE AVERAGE HOURLY RATE WAS APPROXIMATELY $868. VOLUNTEER ATTORNEYS WORKED ON AMERICAN CIVIL LIBERTIES UNION MATTERS AND PROVIDED 7,450 HOURS OF SERVICE AT A VALUE OF $6,463,351. 2209180 0 0 THE ORGANIZATION'S COMMUNICATIONS AND OUTREACH INITIATIVES PROVIDED DIGITAL CONTENT, VIDEOS, PUBLICATIONS, AND "KNOW YOUR RIGHTS" MATERIALS ON SUCH ISSUES AS VOTING RIGHTS, REPRODUCTIVE FREEDOM, IMMIGRANT RIGHTS, CRIMINAL LEGAL REFORM, LGBTQ+ RIGHTS, AND FREE SPEECH, AS WELL AS A NEWSLETTER-TYPE MAILER THAT IS TYPICALLY ISSUED TWO TO THREE TIMES PER YEAR. THE ORGANIZATION ALSO PROVIDES SPEAKERS IN A VARIETY OF VENUES, MAINTAINS A WEBSITE AND SOCIAL MEDIA PRESENCE, PUBLISHES A BLOG, AND STRAGTEGICALLY ENGAGES PRESS IN ALL FORMS OF MAJOR MEDIA. 4008301 1 1 0 0 0 0 0 0 0 1 1 1 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 1 0 0 0 0 1 0 1 0 1 18 0 1 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 MI 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 30.00 10.00 X 201050 0 11941 WILLIAM GREENE CHIEF OPERATING OFFICER 38.00 2.00 X 149954 0 18444 DANIEL KOROBKIN LEGAL DIRECTOR 38.00 2.00 X 148216 0 5954 ANN MULLEN COMMUNICATIONS DIRECTOR 30.00 10.00 X 122669 0 7960 MIRIAM AUKERMAN SENIOR STAFF ATTORNEY 38.00 2.00 X 120232 0 7456 MERISSA KOVACH POLITICAL DIRECTOR 2.00 38.00 X 0 121469 5292 JAY KAPLAN LGBTQ+ STAFF ATTORNEY 38.00 2.00 X 106881 0 12382 849002 121469 69429 12 0 1 0 CHANGE MEDIA GROUP PO BOX 776850 CHICAGO IL 606776850 PAID MEDIA 825925 OUT OF THE BOX SOLUTIONS 313 E HUDSON AVE STE M111 ROYAL OAK MI 48067 IT CONTRACTING AND HOSTING 197348 EMMA WHITE RESEARCH LLC 2723 SOUTH STATE ST STE 150 ANN ARBOR MI 48104 FOCUS GROUPS AND MESSAGING RESEARCH 139000 3 5093333 889018 5093333 ATTORNEY FEE AWARDS 541100 589120 589120 589120 336789 336789 1200 0 1200 1200 1200 11197 0 11197 11197 11197 MISCELLANEOUS INCOME 900099 2902 2902 2902 6034541 589120 0 352088 X 381389 258335 82612 40442 2549329 1726796 552203 270330 159551 108072 34560 16919 130168 88170 28195 13803 207743 140715 44999 22029 61412 61412 10755 10755 1036637 999284 11957 25396 141126 89563 39000 12563 260670 189576 42309 28785 99730 73105 16422 10203 27802 20380 4578 2844 74645 54717 12291 7637 62151 45559 10234 6358 17018 12475 2802 1741 PUBLICATIONS 144568 142696 1872 PROGRAM ACTIVITIES 64378 58858 4723 797 BAD DEBT EXPENSE 973 973 5430045 4008301 960025 461719 548832 257822 5475188 6519299 1119506 2041952 45239 77985 1730923 808018 989145 922905 3100394 3212534 8343 42083 11286647 13074580 1060071 1985491 617652 329763 1677723 2315254 X 7352407 9593789 2256517 1165537 9608924 10759326 11286647 13074580 X 604496 195458 350448 X X 0 1 X 1 0 X 7985188 4245317 2779224 3613958 5093333 23717020 7985188 4245317 2779224 3613958 5093333 23717020 2716971 21000049 62024 62677 180972 287578 337989 931240 5686 8966 7727 7718 2902 32999 24681259 3278811 0.85080 0.80110 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 5,686. 2021 AMOUNT: $ 8,966. 2022 AMOUNT: $ 7,727. 2023 AMOUNT: $ 7,718. 2024 AMOUNT: $ 2,902. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3100394 281582 158686 10755 3212535 2855866 368681 116688 7465 3100394 3116604 -207937 52801 2855866 3243608 97006 224010 3116604 2592997 77205 954523 381117 3243608 1.00000 0.00000 0.00000 1 0 114000 114000 1384362 590236 794126 232561 217782 14779 922905 POOLED INVESTMENTS HELD BY NATIONAL ORGANIZATION 3212534 F 3212534 UNFUNDED PENSION OBLIGATION 289991 OPERATING LEASE LIABILITIES 39772 329763 X PART V, LINE 4: THE INCOME EARNED FROM BOARD-DESIGNATED (QUASI-ENDOWMENT) FUNDS ARE INTENDED TO BE USED FOR GENERAL OPERATIONS. PART X, LINE 2: THE FUND HAS BEEN CLASSIFIED BY THE IRS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC AND HAS ALSO BEEN CLASSIFIED BY THE IRS AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATIONS' MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AS OF MARCH 31, 2025. X X X 0 0 0 0 0 0 0 0 0 LOREN KHOGALI EXECUTIVE DIRECTOR 200450 0 0 0 600 0 11000 0 941 0 212991 0 0 0 WILLIAM GREENE CHIEF OPERATING OFFICER 149354 0 0 0 600 0 8310 0 10134 0 168398 0 0 0 DANIEL KOROBKIN LEGAL DIRECTOR 147616 0 0 0 600 0 0 0 5954 0 154170 0 0 0 X 15 889018 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 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 CONFLICTS OF INTEREST ARE SELF-REPORTED BY OFFICERS, DIRECTORS, AND KEY EMPLOYEES AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 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 58,956. MANAGEMENT AND GENERAL EXPENSES 11,957. FUNDRAISING EXPENSES 25,396. TOTAL EXPENSES 96,309. PROGRAM CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 940,328. TOTAL EXPENSES 940,328. FORM 990, PART XI, LINE 9: INTRA-ORGANIZATION SUPPORT 31,129. NONPERIODIC PENSION PROVISION 319,319. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN 2966 WOODWARD AVENUE DETROIT MI 482013035 381643182 ADVOCATING FOR CIVIL LIBERTIES AND CIVIL RIGHTS MI 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN O 121072 COST OF SHARED RESOURCES