2026-01-23T11:03:17-06:00 2025-03-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-04-01 561019644 AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA LEGAL FOUNDATION INC AMER 9198343466 PO BOX 28004 RALEIGH NC 27611 CHANTAL STEVENS EXECUTIVE DIRECTOR 9198343466 2026-01-22 1 1 KATHRINE A WARLICK P02065266 7049985200 2026-01-22 2024 2025-03-06 01:10:19Z CHANTAL STEVENS PO BOX 28004 RALEIGH NC 27611 6514730 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. 13 13 11 11 0 0 2183378 2968132 392224 149950 55248 1468849 20194 0 2651044 4586931 0 0 0 0 1545718 2164868 0 0 192148 948154 955639 2493872 3120507 157172 1466424 8090474 8595905 1537005 536060 6553469 8059845 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 1137432 0 18450 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. 924960 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. 264432 0 0 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. 0 0 131500 PROVIDED OFFICE SPACE TO THE RELATED ORGANIZATION, AMERICAN CIVIL LIBERTIES UNION OF NORTH CAROLINA. 0 0 131500 2326824 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 16 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NC X ANNA KOLTCHAGOVA 9848842829 11845 RETAIL DRIVE WAKE FOREST NC 27587 JENNA BECKHAM PRESIDENT 1.00 1.00 X X 0 0 0 CLARISSA GOODLETT VICE PRESIDENT 1.00 1.00 X X 0 0 0 ABRAHAM RUBERT-SCHEWEL SECRETARY 1.00 1.00 X X 0 0 0 JEFFERSON PARKER TREASURER 1.00 1.00 X 0 0 0 LELA ALI TRUSTEE 1.00 1.00 X 0 0 0 JESSE BLOOM TRUSTEE 1.00 1.00 X 0 0 0 MADEERA KATHPAL AFFLIATE EQUITY OFFICER 1.00 0.00 X 0 0 0 ALISSA LOPEZ TRUSTEE 1.00 0.00 X 0 0 0 JAELYN MILLER NOMINATING CHAIR 1.00 1.00 X 0 0 0 WYATT ORSBON TRUSTEE 1.00 1.00 X 0 0 0 JABRINA ROBINSON TRUSTEE 1.00 1.00 X 0 0 0 SCOTT TAYLOR LEGAL CHAIR 1.00 1.00 X 0 0 0 VALDA VALBRUN TRUSTEE 1.00 1.00 X 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 20.00 20.00 X 0 168600 24425 NASSIM MOSHIREE CHIEF PROGRAM OFFICER 20.00 20.00 X 0 147349 31478 ELIZABETH BARBER SENIOR POLICY COUNSEL 20.00 20.00 X 0 114926 16257 KEISHA WILLIAMS COMMUNICATIONS DIRECTOR 20.00 20.00 X 0 115265 16998 KRISTI GRAUNKE LEGAL DIRECTOR 40.00 0.00 X 141946 0 19611 DANIEL SIEGEL DEPUTY LEGAL DIRECTOR 20.00 20.00 X 112439 0 15419 254385 546140 124188 5 0 1 0 0 2968132 2968132 RENT INCOME-ACLU OF NC 531120 131500 131500 LEGAL FEES 541100 18450 18450 149950 158503 158503 18092 3220053 0 1927799 18092 1292254 1310346 1310346 4586931 149950 0 1468849 X 1730157 1340151 266923 123083 70285 54442 10843 5000 234269 175896 42167 16206 130157 100818 20080 9259 33859 33859 503 472 21 10 389610 365303 12302 12005 73269 51615 18884 2770 132152 93114 34044 4994 2036 1434 525 77 49522 34886 12763 1873 33816 25059 5822 2935 25256 16506 580 8170 38178 28253 6871 3054 59003 59003 16275 16275 FISCAL SPONSORSHIP EXPE 57409 45 57364 PROFESSIONAL DEVELOPMEN 23985 21128 145 2712 ASSOCIATION FEES 20766 17702 3064 3120507 2326824 601535 192148 423783 420125 3165282 2057697 371000 170000 774531 1147597 4911 22672 173099 9755 1953929 163344 1203943 4351962 193095 262508 8090474 8595905 108680 61203 1174337 0 253988 474857 1537005 536060 X 5866793 7788060 686676 271785 6553469 8059845 8090474 8595905 1466424 39914 38 0 X X 0 1 X 1 0 X 2879533 2650920 2627857 2030378 2968132 13156820 2879533 2650920 2627857 2030378 2968132 13156820 13156820 5520 20092 25004 123700 158503 332819 10445 173194 183639 13673278 1267484 0.96220 0.96620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: PASS THRU INCOME - 2023 AMOUNT: $ 153,000. MISCELLANEOUS INCOME - 2020 AMOUNT: $ 10,445. 2023 AMOUNT: $ 20,194. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 503 503 3130507 3131010 306551 76638 0 0 245086 282528 274694 306551 1108859 1663289 0 506 0 503 1009 61272 70632 68674 76638 277216 415824 0 506 0 503 1009 193095 5818 15362 5818 547 207910 172250 9940 21424 9940 579 193095 181721 4236 -8835 4236 636 172250 175411 6396 6957 6396 647 181721 122958 11515 47179 5758 483 175411 0.00000 1.00000 0.00000 1 0 52523 52523 120576 9755 110821 163344 DUE TO ACLU OF NORTH CAROLINA 474857 474857 X 5289452 39914 662607 702521 4586931 0 4586931 3783114 662607 662607 3120507 0 3120507 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, 2025 AND 2024. 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, 2025 AND 2024 0 0 0 0 0 0 0 0 0 CHANTAL STEVENS EXECUTIVE DIRECTOR 0 164276 0 3943 0 381 0 9792 0 14633 0 193025 0 0 NASSIM MOSHIREE CHIEF PROGRAM OFFICER 0 146758 0 375 0 216 0 8279 0 23199 0 178827 0 0 KRISTI GRAUNKE LEGAL DIRECTOR 141652 0 0 0 294 0 7817 0 11794 0 161557 0 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 2024. 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, REVIEWS 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 OFFICERS, KEY EMPLOYEES, AND NEW BOARD MEMBERS ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY WHEN THEY JOIN THE BOARD. THE POLICY APPLIES TO TRANSACTIONS OR OTHER ARRANGMENTS IN WHICH THE PERSONAL OR FINANCIAL INTERESTS OF A COVERED PERSON MAY APPEAR TO BE ADVANCED BY AN ACTION OF THE ACLU-NC. THE BOARD AND EXECUTIVE DIRECTOR PAY CLOSE ATTENTION TO THIS POLICY. WHEN A COVERED PERSON BECOMES AWARE OF A POSSIBLE COVERED TRANSACTION, HE OR SHE SHALL HAVE A DUTY TO TAKE THE FOLLOWING ACTIONS: (A) IMMEDIATELY DISCLOSE THE EXISTENCE AND ALL MATERIAL FACTS OF THE POSSIBLE COVERED TRANSACTION TO THE PRESIDENT, OF THE BOARD OF DIRECTORS; (B) REFRAIN FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE ENTERING INTO THE COVERED TRANSACTION; AND (C) PHYSICALLY EXCUSE HIMSELF OR HERSELF FROM PARTICIPATION IN ANY DISCUSSIONS REGARDING THE COVERED TRANSACTION WITH OFFICERS, DIRECTORS, AND EMPLOYEES OF THE ACLU-NC, EXCEPT TO RESPOND TO REQUESTS FOR INFORMATION. IN ORDER TO ASSIST THE ACLU-NC IN IDENTIFYING POTENTIAL COVERED TRANSACTIONS, EACH COVERED PERSON WHO CURRENTLY SERVES AS AN OFFICER, DIRECTOR OR KEY EMPLOYEE ANNUALLY SHALL COMPLETE AND SIGN A CONFLICT-OF-INTEREST DECLARATION ("DECLARATION") PROVIDED BY THE ACLU-NC AND SHALL UPDATE SUCH DECLARATION AS NECESSARY TO REFLECT CHANGES DURING THE COURSE OF THE YEAR. COMPLETED DECLARATIONS SHALL BE AVAILABLE FOR INSPECTION BY THE BOARD OF DIRECTORS AND THE OFFICERS OF THE ACLU-NC AND BY SUCH OTHER PERSONS AS THE PRESIDENT MAY DEEM APPROPRIATE. 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 2024. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, FINANCIAL INFORMATION, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR INSPECTION, UPON REQUEST, AT THE ORGANIZATION'S OFFICE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 365,303. MANAGEMENT AND GENERAL EXPENSES 12,302. FUNDRAISING EXPENSES 12,005. TOTAL EXPENSES 389,610. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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