Skip to content
Nonprofiteer
← AMERICAN CIVIL LIBERTIES UNION OF KENTUCKY FOUNDATION INC

Form 990 for tax year 2022

Filed by AMERICAN CIVIL LIBERTIES UNION OF KENTUCKY FOUNDATION INC.

Totals

Total revenue
$1,327,417
Total expenses
$2,918,294
Contributions and grants received
$1,304,028
Grants paid
$337,688
Program service revenue
$0
Investment income
$875
Other revenue
$22,514
Total assets, end of year
$3,473,295
Total liabilities, end of year
$643,201
Net assets or fund balances, end of year
$2,830,094
Program services expenses (Part IX)
$1,869,916
Management and general expenses
$586,459
Fundraising expenses
$461,919
Program service expenses (Part III)
$1,869,916

Program services were 64.1% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $137,019

  • 1d · Related organizations

    $112,424

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $1,054,585

  • 1g · Noncash contributions included above

    $0

  • 3 · Investment income

    total $875 · related or exempt $0 · unrelated business $0 · excluded $875

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $73,544

  • 8a · Fundraising events: contributions included on line 1c

    $137,019

  • 8b · Fundraising events: direct expenses

    $54,138

  • 8c · Net income from fundraising events

    total $19,406 · unrelated business $0 · excluded $19,406

  • 11a · Other revenue: MISCELLANEOUS

    total $3,108 · related or exempt $3,108 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $3,108

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $337,688 · program services $337,688

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $186,780 · program services $119,358 · management and general $27,000 · fundraising $40,422

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $919,512 · program services $587,595 · management and general $132,919 · fundraising $198,998

  • 8 · Pension plan contributions

    total $66,769 · program services $46,722 · management and general $8,528 · fundraising $11,519

  • 9 · Other employee benefits

    total $100,503 · program services $61,307 · management and general $14,521 · fundraising $24,675

  • 10 · Payroll taxes

    total $87,148 · program services $55,331 · management and general $12,500 · fundraising $19,317

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $11,598 · program services $10,613 · management and general $985 · fundraising $0

  • 11c · Fees: accounting

    total $174,107 · program services $6,179 · management and general $165,955 · fundraising $1,973

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $8,241 · program services $0 · management and general $8,241 · fundraising $0

  • 11g · Fees: other

    total $244,307 · program services $173,530 · management and general $15,375 · fundraising $55,402

  • 12 · Advertising and promotion

    total $178,054 · program services $166,528 · management and general $4,927 · fundraising $6,599

  • 13 · Office expenses

    total $102,363 · program services $67,364 · management and general $17,917 · fundraising $17,082

  • 14 · Information technology

    total $3,251 · program services $2,316 · management and general $203 · fundraising $732

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $113,584 · program services $82,681 · management and general $4,506 · fundraising $26,397

  • 17 · Travel

    total $32,503 · program services $23,027 · management and general $8,731 · fundraising $745

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $100,433 · program services $44,278 · management and general $53,858 · fundraising $2,297

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $13,726 · program services $9,750 · management and general $864 · fundraising $3,112

  • 23 · Insurance

    total $8,904 · program services $6,325 · management and general $560 · fundraising $2,019

  • 24a · Other expenses: PROFESSIONAL DEVELOPMENT

    total $32,163 · program services $19,130 · management and general $12,123 · fundraising $910

  • 24b · Other expenses: PROGRAM/EVENT CONTRACTS

    total $72,508 · program services $36,376 · management and general $5,890 · fundraising $30,242

  • 24c · Other expenses: LITIGATION COSTS

    total $26,602 · program services $5,318 · management and general $1,806 · fundraising $19,478

  • 24d · Other expenses: INTERNS & EXTERNS

    total $8,500 · program services $8,500 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $89,050 · program services $0 · management and general $89,050 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,009,762 · end of year $310,902

  • 2 · Savings and temporary cash investments

    beginning of year $330,497 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $780,000 · end of year $1,078,650

  • 4 · Accounts receivable

    beginning of year $858,691 · end of year $118,865

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $40,820

  • 10a · Land, buildings and equipment: cost or other basis

    $183,440

  • 10b · Land, buildings and equipment: accumulated depreciation

    $94,392

  • 10c · Land, buildings and equipment, net

    beginning of year $102,879 · end of year $89,048

  • 11 · Investments: publicly traded securities

    beginning of year $1,429,948 · end of year $1,339,426

  • 12 · Investments: other securities

    beginning of year $134,238 · end of year $127,410

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $368,174

  • 17 · Accounts payable and accrued expenses

    beginning of year $196,780 · end of year $264,978

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $378,223

  • 27 · Net assets without donor restrictions

    beginning of year $2,091,390 · end of year $1,351,845

  • 28 · Net assets with donor restrictions

    beginning of year $2,357,845 · end of year $1,478,249

Mission and programs · 2022

Mission

THE ACLU OF KENTUCKY WORKS IN THE COURTS, LEGISLATURES, AND COMMUNITIES TO DEFEND THE INDIVIDUAL RIGHTS, AND LIBERTIES GUARANTEED TO ALL PEOPLE BY THE CONSTITUTION OF THE UNITED STATES OF AMERICA, AND THE COMMONWEALTH OF KENTUCKY.

Activities or mission (Part I)

WE FOCUSED OUR WORK ON PROTECTING ACCESS TO ABORTION CARE AND WORKING TOWARD REFORMS IN THE CRIMINAL LEGAL SYSTEM. WE ALSO WORKED TO OPERATIONALIZE OUR ORGANIZATIONAL VISION TO CENTER RACIAL JUSTICE IN OUR CIVIL RIGHTS AND LIBERTIES WORK.

  • ACLU-KY COORDINATED A COALITION RESPONSE TO THE ONGOING JAIL DEATH CRISIS AT LOUISVILLE METRO DEPARTMENT OF CORRECTIONS. 13 PEOPLE HAVE DIED IN THE FACILITY IN RECENT MONTHS DUE TO OVERCROWDING, INSUFFICIENT MEDICAL CARE, AND IMPROPER STAFFING. WE WORKED WITH JEFFERSON COUNTY JUSTICE PARTNERS TO HOLD AN AMNESTY COURT, WHICH CLEARED ACTIVE BENCH WARRANTS FOR THOUSANDS OF PEOPLE. IN ADDITION, WE RAISED NEARLY $300,000 TO PAY RESTITUTION TO CLOSE 345 CASES. THE GOAL OF THIS WORK WAS TO KEEP AS MANY PEOPLE AS POSSIBLE OUT OF THE DEADLY FACILITY. OUR SMART JUSTICE ADVOCATES, A GROUP OF LEADERS DIRECTLY IMPACTED BY THE CRIMINAL LEGAL SYSTEM, CONTINUED TO MEET, LEARNING HOW TO SHARE THEIR STORIES WITH DECISION-MAKERS TO BRING ABOUT COMPASSIONATE POLICY CHANGES.

    Expenses $987,200

  • AFTER THE FALL OF ROE, THE ACLU-KY LEGAL TEAM TOOK THE FIGHT FOR ABORTION ACCESS TO KENTUCKY STATE COURTS. WE ARE CHALLENGING TWO ABORTION BANS THAT HAVE ENDED ABORTION ACCESS IN THE COMMONWEALTH, SAVE FOR PROCEDURES DONE UNDER LIMITED, EMERGENCY CIRCUMSTANCES. THE KENTUCKY SUPREME COURT DENIED OUR REQUEST TO REINSTATE A LOWER COURT'S TEMPORARY INJUNCTION IN THE CASE, WHICH WOULD HAVE RESTORED ACCESS WHILE WE CONTINUE TO LITIGATE. WE ARE WORKING WITH OUR CLIENTS AT EMW WOMEN'S SURGICAL CENTER AND CO-COUNSEL WITH PLANNED PARENTHOOD TO DETERMINE THE NEXT STEPS IN OUR WORK TO RESTORE ACCESS. THE ACLU-KY BREAKING BARRIERS COUNCIL, A GROUP OF DIRECTLY IMPACTED LEADERS WORKING TO REDUCE RACIAL DISPARITIES IN MATERNAL AND INFANT HEALTH, CONTINUED TO MEET AND HOST PUBLIC EDUCATION EVENTS.

    Expenses $291,130

  • ACLU-KY COORDINATED A STATEWIDE VOTING RIGHTS CAMPAIGN, THE RECLAIM CAMPAIGN, TO ENGAGE PEOPLE WITH PRIOR FELONY CONVICTIONS WHOSE VOTING RIGHTS WERE RESTORED UNDER GOVERNOR BESHEAR'S EXECUTIVE ORDER. THE MULTI-FACETED CAMPAIGN ENGAGED GRASSROOTS ORGANIZATIONS AND DIRECTLY IMPACTED LEADERS TO HOST PUBLIC EDUCATION EVENTS ABOUT RESTORATION AND POINT PEOPLE TOWARD VOTER REGISTRATION RESOURCES AND PROVIDE SUPPORT FOR PEOPLE WHO NEED A GUBERNATORIAL PARDON TO RESTORE THEIR RIGHT TO VOTE. OUR LEGAL AND ADVOCACY TEAMS WORK TOGETHER TO SUPPORT STATEWIDE ELECTION PROTECTION EFFORTS AS WELL AS A PUBLIC EDUCATION CAMPAIGN FOR THE 2022 JUDICIAL RACES.

    Expenses $591,586

As filed on the 2022 return.

Listed in Part VII

  • Corey Shapiro

    LEGAL DIRECTOR

    Total calculated
    $126,167
    From this org
    $95,697
    From related orgs
    $30,220
    Other
    $250
    Hours/week
    30 + 10 related

  • Amber Duke

    INTERIM EXECUTIVE DIRECTOR

    Total calculated
    $119,981
    From this org
    $91,083
    From related orgs
    $28,763
    Other
    $135
    Hours/week
    30 + 10 related

  • Omar Salinas Chacon

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dominique Olbert

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Stephaine Johnson

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • B Sofia Calleja

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Emi Ramirez

    AFFILIATE EQUITY OFFICER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dr Cherie Dawson Edwards

    NATIONAL BOARD REP

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Soha Saiyed

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Kelsie Smithson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Joanne Wheeler Bland

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jason Crosby

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Tim Heine

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jessica Loving

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Kendra Holmes

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Curtis Stauffer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Mary Deana Hargis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Tori Phantom

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Erin Kennedy Starzman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Tytianna Wells

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

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.

Grants on this return

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.

Provenance

Return type
form_990
Tax year
2022
Filed
9 February 2024
IRS schema version
2022v5.0
Source object
202410459349300211

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.