Form 990 for tax year 2024
Filed by AMERICAN CIVIL LIBERTIES UNION.
Totals
- Total revenue
- $1,870,147
- Total expenses
- $1,286,826
- Contributions and grants received
- $930,806
- Grants paid
- $500,000
- Program service revenue
- $938,199
- Investment income
- $1,142
- Other revenue
- $0
- Total assets, end of year
- $2,191,541
- Total liabilities, end of year
- $15,726
- Net assets or fund balances, end of year
- $2,175,815
- Program services expenses (Part IX)
- $1,073,733
- Management and general expenses
- $110,943
- Fundraising expenses
- $102,150
- Program service expenses (Part III)
- $1,073,733
Program services were 83.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$834,878
-
1f · All other contributions, gifts and grants
$95,928
-
2a · Program service revenue: Membership Dues & Assessments
total $938,199 · related or exempt $938,199
-
3 · Investment income
total $1,142 · excluded $1,142
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $500,000 · program services $500,000
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $39,835 · program services $31,867 · management and general $3,984 · fundraising $3,984
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $352,841 · program services $257,538 · management and general $47,761 · fundraising $47,542
-
8 · Pension plan contributions
total $14,706 · program services $10,838 · management and general $1,938 · fundraising $1,930
-
9 · Other employee benefits
total $53,134 · program services $39,160 · management and general $7,002 · fundraising $6,972
-
10 · Payroll taxes
total $29,842 · program services $21,994 · management and general $3,932 · fundraising $3,916
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $67,789 · program services $44,249 · management and general $15,662 · fundraising $7,878
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $0
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $28,453 · program services $20,970 · management and general $3,749 · fundraising $3,734
-
17 · Travel
total $24,422 · program services $17,999 · management and general $3,218 · fundraising $3,205
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $27,989 · program services $20,628 · management and general $3,688 · fundraising $3,673
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $6,005 · program services $3,975 · management and general $1,322 · fundraising $708
-
24a · Other expenses: OUTSIDE SERVICES
total $93,848 · program services $69,167 · management and general $12,367 · fundraising $12,314
-
24b · Other expenses: COMMUNICATIONS
total $24,670 · program services $18,182 · management and general $3,251 · fundraising $3,237
-
24c · Other expenses: ADMINISTRATIVE EXPENSES
total $18,472 · program services $13,614 · management and general $2,434 · fundraising $2,424
-
24d · Other expenses: HOSPITALITY
total $4,600 · program services $3,390 · management and general $606 · fundraising $604
-
24e · All other expenses
total $220 · program services $162 · management and general $29 · fundraising $29
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $120,757 · end of year $165,161
-
2 · Savings and temporary cash investments
beginning of year $1,221,106 · end of year $638,351
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $805 · end of year $0
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
end of year $176,274
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $821,547 · end of year $1,211,755
-
17 · Accounts payable and accrued expenses
beginning of year $473,772 · end of year $15,726
-
25 · Other liabilities
beginning of year $97,086
-
27 · Net assets without donor restrictions
beginning of year $1,578,017 · end of year $2,159,877
-
28 · Net assets with donor restrictions
beginning of year $15,340 · end of year $15,938
Mission and programs · 2024
Mission
American Civil Liberties Union of San Diego & Imperial Counties, Inc. (the Union) is a California Nonprofit Corporation (exempt under Section 501(c)(4)) incorporated on December 23, 1988. The Union works to protect and expand fairness, equity, and freedom through community engagement, building power, policy advocacy, and impact litigation.
Activities or mission (Part I)
The Union works to protect and expand fairness, equity, and freedom through community engagement, building power, policy advocacy, and impact litigation.
-
The Union fights for individual rights and fundamental freedoms for all. The Union's activities include fostering, protecting, extending and obtaining civil liberty rights through educational, legal, legislative and community action.
Expenses $1,073,733 · Grants $500,000 · Revenue $938,199
As filed on the 2024 return.
Listed in Part VII
-
NORMA CHAVEZ-PETERSON
Executive Dir.
- Total calculated
- $294,125
- From this org
- $25,598
- From related orgs
- $230,382
- Other
- $38,145
- Hours/week
- 2.5 + 37.5 related
Schedule J breakdown matched by us
- Base
- $25,598 + $230,382 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- $1,409 + $12,684 related
- Nontaxable benefits
- $2,405 + $21,647 related
- Filer's total
- $29,412 + $264,713 related
-
JEFFREY WERGELES
DEPUTY DIRECTOR
- Total calculated
- $234,956
- From this org
- $22,184
- From related orgs
- $199,653
- Other
- $13,119
- Hours/week
- 2.5 + 37.5 related
Schedule J breakdown matched by us
- Base
- $21,004 + $189,033 related
- Bonus
- $100 + $900 related
- Other
- $1,080 + $9,720 related
- Deferred
- $1,204 + $10,837 related
- Nontaxable benefits
- $108 + $970 related
- Filer's total
- $23,496 + $211,460 related
-
CHERYL PHELPS
CHIEF COMM OFFICER
- Total calculated
- $196,555
- From this org
- $17,402
- From related orgs
- $156,620
- Other
- $22,533
- Hours/week
- 2.5 + 37.5 related
Schedule J breakdown matched by us
- Base
- $17,302 + $155,720 related
- Bonus
- $100 + $900 related
- Other
- not reported
- Deferred
- $738 + $6,646 related
- Nontaxable benefits
- $1,515 + $13,634 related
- Filer's total
- $19,655 + $176,900 related
-
CHRISTIE LOVE HILL
ADVOC & LEGAL DIR
- Total calculated
- $187,124
- From this org
- $16,704
- From related orgs
- $150,340
- Other
- $20,080
- Hours/week
- 2.5 + 37.5 related
Schedule J breakdown matched by us
- Base
- $16,604 + $149,440 related
- Bonus
- $100 + $900 related
- Other
- not reported
- Deferred
- $333 + $3,000 related
- Nontaxable benefits
- $1,675 + $15,072 related
- Filer's total
- $18,712 + $168,412 related
-
SARAH ELIZABETH HUCK
CHIEF PHIL OFFICER
- Total calculated
- $164,491
- From this org
- $14,288
- From related orgs
- $128,592
- Other
- $21,611
- Hours/week
- 2.5 + 37.5 related
Schedule J breakdown matched by us
- Base
- $14,188 + $127,692 related
- Bonus
- $100 + $900 related
- Other
- not reported
- Deferred
- $785 + $7,064 related
- Nontaxable benefits
- $1,376 + $12,386 related
- Filer's total
- $16,449 + $148,042 related
-
EFAON COBB
DEP LEGAL DIR
- Total calculated
- $152,204
- From this org
- $14,449
- From related orgs
- $130,039
- Other
- $7,716
- Hours/week
- 2.5 + 37.5 related
Schedule J breakdown matched by us
- Base
- $13,849 + $124,638 related
- Bonus
- $500 + $4,500 related
- Other
- $100 + $901 related
- Deferred
- $772 + $6,944 related
- Nontaxable benefits
- not reported
- Filer's total
- $15,221 + $136,983 related
-
SAMANTHA OLLINGER
DEPUTY COO
- Total calculated
- $130,837
- From this org
- $11,694
- From related orgs
- $105,243
- Other
- $13,900
- Hours/week
- 2.5 + 37.5 related
-
ANGELA REED
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
VIVIANA OCHOA
Treasurer
- Total calculated
- $0
- Hours/week
- 0.5
-
ANA GLORIA RODRIGUEZ
Director
- Total calculated
- $0
- Hours/week
- 0.1
-
JASMINE YOUNG
Director
- Total calculated
- $0
- Hours/week
- 0.3
-
NEAL ORTEGUERRA
ACLU CA REP
- Total calculated
- $0
- Hours/week
- 0.4
-
ANDREA CUBITT
Director
- Total calculated
- $0
- Hours/week
- 0.3
-
VERONICA WILLIAMS
EDI OFFICER
- Total calculated
- $0
- Hours/week
- 0.5
-
ADELA MASON
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
KWOFI REED
Vice President
- Total calculated
- $0
- Hours/week
- 0.4
-
KIM KNOX
ACLU CA REP
- Total calculated
- $0
- Hours/week
- 0.4
-
WEDAD SCHLOTTE
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
GREG ROSE
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
MANISHA SHARMA
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
THOMAS GILKISON
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
AMBER CYPHERS STEPHENS
President
- Total calculated
- $0
- Hours/week
- 0.6
-
ALBERTO GALVAN
Director
- Total calculated
- $0
- Hours/week
- 0.2
-
PAT WILSON
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
DANIELA FLORES
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
ANDREA ST JULIAN
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
DEBBIE FRITSCH
Director
- Total calculated
- $0
- Hours/week
- 0.4
-
BEN AGUILAR
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
MICHELE MCKENZIE
Secretary
- Total calculated
- $0
- Hours/week
- 0.3
-
GEORGE MAJEED KHOURY
Director
- Total calculated
- $0
- Hours/week
- 0.4
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Discretionary spending account
- 3 · Compensation committee
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- Part I, Line 1a: Relevant information in regards to selections on 1a.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$500,000
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
ACLU FDN SAN DIEGO & IMPERIAL COUNTIES
501(C)(3) · individual rights and fundamental freedom for all · CA
-
AMERICAN CIVIL LIBERTIES UNION INC
501(C)(4) · PRESERVATION AND PROMOTION OF CIVIL RIGHTS AND LIBERTIES · NY
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 2 February 2026
- IRS schema version
- 2024v5.2
- Source object
- 202630339349300828
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