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Nonprofiteer
← AMERICAN CIVIL LIBERTIES UNION

Form 990 for tax year 2023

Filed by AMERICAN CIVIL LIBERTIES UNION.

Totals

Total revenue
$542,375
Total expenses
$1,254,877
Contributions and grants received
$528,624
Grants paid
$600,000
Program service revenue
$0
Investment income
$13,751
Other revenue
$0
Total assets, end of year
$417,386
Total liabilities, end of year
$419,513
Net assets or fund balances, end of year
-$2,127
Program services expenses (Part IX)
$1,169,913
Management and general expenses
$82,420
Fundraising expenses
$2,544
Program service expenses (Part III)
$1,169,913

Program services were 93.2% 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.

  • 1f · All other contributions, gifts and grants

    $528,624

  • 3 · Investment income

    total $13,751 · excluded $13,751

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $600,000 · program services $600,000

  • 5 · Compensation of officers, directors and key employees

    total $10,090 · program services $3,363 · management and general $6,727

  • 7 · Other salaries and wages

    total $334,180 · program services $330,457 · management and general $2,103 · fundraising $1,620

  • 8 · Pension plan contributions

    total $14,371 · program services $14,280 · management and general $21 · fundraising $70

  • 9 · Other employee benefits

    total $41,427 · program services $40,623 · management and general $605 · fundraising $199

  • 10 · Payroll taxes

    total $26,300 · program services $25,556 · management and general $620 · fundraising $124

  • 11b · Fees: legal

    total $1,337 · program services $1,337

  • 11c · Fees: accounting

    total $36,841 · management and general $36,841

  • 11g · Fees: other

    total $73,874 · program services $40,578 · management and general $33,099 · fundraising $197

  • 12 · Advertising and promotion

    total $32,329 · program services $32,329

  • 13 · Office expenses

    total $6,225 · program services $6,083 · management and general $112 · fundraising $30

  • 14 · Information technology

    total $768 · management and general $768

  • 16 · Occupancy

    total $24,667 · program services $23,969 · management and general $582 · fundraising $116

  • 17 · Travel

    total $7,908 · program services $7,685 · management and general $186 · fundraising $37

  • 22 · Depreciation, depletion and amortization

    total $1,452 · program services $1,411 · management and general $34 · fundraising $7

  • 23 · Insurance

    total $7,686 · program services $7,469 · management and general $181 · fundraising $36

  • 24a · Other expenses: PROFESSIONAL DEVELOPMEN

    total $22,954 · program services $22,305 · management and general $541 · fundraising $108

  • 24b · Other expenses: NATIONAL REIMBURSEMENT

    total $12,468 · program services $12,468

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $532,371 · end of year $230,247

  • 3 · Pledges and grants receivable

    beginning of year $65,475 · end of year $169,206

  • 4 · Accounts receivable

    beginning of year $133,688 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,500 · end of year $9,890

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

    $19,079

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

    $11,036

  • 10c · Land, buildings and equipment, net

    beginning of year $9,495 · end of year $8,043

  • 17 · Accounts payable and accrued expenses

    beginning of year $24,757 · end of year $24,083

  • 25 · Other liabilities

    beginning of year $15,397 · end of year $395,430

  • 27 · Net assets without donor restrictions

    beginning of year $547,452 · end of year -$180,452

  • 28 · Net assets with donor restrictions

    beginning of year $162,923 · end of year $178,325

Mission and programs · 2023

Mission

THE AMERICAN CIVIL LIBERTIES UNION OF KENTUCKY (ACLU) IS FREEDOM'SWATCHDOG, WORKING DAILY IN COURTS, LEGISLATURES AND COMMUNITIES TODEFEND THE INDIVIDUAL RIGHTS AND LIBERTIES GUARANTEED TO ALL PEOPLE BYTHE CONSTITUTIONS OF THE UNITED STATES AND THE COMMONWEALTH OFKENTUCKY

  • WE ADVOCATED FOR CIVIL RIGHTS AND LIBERTIES DURING THE SHORT SESSION OF THE KENTUCKY GENERALASSEMBLY. WE WORKED WITH DIRECTLY IMPACTED ADVOCATES ACROSS OUR PRIORITY ISSUE AREAS TO SHARETHEIR STORIES AND MEET WITH LEGISLATORS TO DISCUSS THE IMPACTS OF VARIOUS PIECES OF LEGISLATION UNDERCONSIDERATION. WE FOUGHT HARD AGAINST THE SO-CALLED SAFER KENTUCKY ACT WHICH PASSED INTO LAW AFTERA VETO OVERRIDE. THIS LEGISLATION TURNS THE CLOCK BACK TO INEFFECTIVE TOUGH-ON-CRIME POLICIES THATINCREASE CRIMINAL PENALTIES, ALLOW HOUSELESS KENTUCKIANS TO BE ARRESTED FOR SIMPLY NOT HAVING AHOME TO SLEEP IN, AND WILL UNDOUBTEDLY EXACERBATE JAIL AND PRISON OVERCROWDING ACROSS THECOMMONWEALTH.WE CELEBRATED ONE LEGISLATIVE VICTORY WITH THE PASSING OF THE MOMNIBUS BILL. THE EXPANSIVE LAWSEEKS TO IMPROVE KENTUCKY'S ABYSMAL MATERNAL AND INFANT MORTALITY RATES. AS KENTUCKY REMAINS AFORCED PREGNANCY STATE, EFFORTS TO IMPROVE CONDITIONS FOR PREGNANT PEOPLE ARE CRITICAL

    Expenses $1,169,913 · Grants $600,000

  • BUILDING ON THE SURGE OF VOLUNTEERS THAT CAME INTO OUR ORGANIZATION DURING THE FIGHT TO DEFEAT ANTIABORTION CONSTITUTIONAL AMENDMENT 2, WE WORKED TO FORMALIZE AND EXPAND OUR VOLUNTEERMOBILIZATION EFFORTS THROUGH LOCAL ACTION TEAMS. WE ESTABLISHED AN ORIENTATION AND LADDER OFENGAGEMENT FOR VOLUNTEERS TO GET INVOLVED WITH OUR WORK.IN ADDITION TO CONTINUED INVESTMENTS IN LEADERSHIP DEVELOPMENT FOR OUR SMART JUSTICE ADVOCATESAND BREAKING BARRIES COUNCIL MEMBERS, WE ALSO DEVELOPED LOCAL REPRODUCTIVE FREEDOM ACTIONTEAMS IN KEY DISTRICTS ACROSS THE STATE AS WE CONTINUE OUR WORK ON A STATE-LEVEL PAID LEAVE BILL.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • SOHA SAIYED

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DOMINIQUE OLBERT

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DR CHERIE DAWSON-EDWARDS

    NAT'L BOARD

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • OMAR SALINAS CHACON

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DANIEL KIRCHNER

    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

  • CURTIS STAUFFER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • STEPHANIE JOHNSON

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • B SOFIA CALLEJA

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MARY DEANA HARGIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • EMI RAMIREZ

    AFFILIATE EQUITY OFFICER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • KENDRA HOLMES

    1

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • TORI PHANTOM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ERIN KENNEDY-STARTZMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • BASEL TOUCHAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SARAH KATZENMAIER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ANA'NEICIA WILLIAMS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • RABBI BEN FREED

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • FRANK BENCOMO-SUAREZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • RACHEL STACK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • RISHI RAITHATHA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • KEN MILLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • AMBER DUKE

    EXECUTIVE DIRECTOR

    Total calculated
    $165,265
    From this org
    $0
    From related orgs
    $131,930
    Other
    $33,335
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $131,930 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $8,235 related
    Nontaxable benefits
    $0 + $25,100 related
    Filer's total
    $0 + $165,265 related

  • COREY SHAPIRO

    LEGAL DIRECTOR

    Total calculated
    $159,421
    From this org
    $0
    From related orgs
    $126,766
    Other
    $32,655
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $126,766 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $7,555 related
    Nontaxable benefits
    $0 + $25,100 related
    Filer's total
    $0 + $159,421 related

  • HEATHER GATNAREK

    SR. STAFF ATTORNEY

    Total calculated
    $132,824
    From this org
    $0
    From related orgs
    $117,187
    Other
    $15,637
    Hours/week
    10 + 30 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. 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

None.

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

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

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
2023
Filed
13 February 2025
IRS schema version
2023v6.0
Source object
202530489349300468

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