Skip to content
Nonprofiteer
← AMERICAN CIVIL LIBERTIES UNION

Form 990 for tax year 2023

Filed by AMERICAN CIVIL LIBERTIES UNION.

Totals

Total revenue
$322,455
Total expenses
$407,981
Contributions and grants received
$316,061
Grants paid
$0
Program service revenue
$0
Investment income
$6,394
Other revenue
$0
Total assets, end of year
$604,902
Total liabilities, end of year
$81,009
Net assets or fund balances, end of year
$523,893
Program services expenses (Part IX)
$394,494
Management and general expenses
$10,955
Fundraising expenses
$2,532
Program service expenses (Part III)
$394,494

Program services were 96.7% 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.

  • 1b · Membership dues

    $266

  • 1f · All other contributions, gifts and grants

    $315,795

  • 3 · Investment income

    total $6,394 · related or exempt $6,394

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $14,256 · program services $10,786 · management and general $2,236 · fundraising $1,234

  • 8 · Pension plan contributions

    total $704 · program services $533 · management and general $110 · fundraising $61

  • 9 · Other employee benefits

    total $2,786 · program services $2,108 · management and general $437 · fundraising $241

  • 10 · Payroll taxes

    total $1,110 · program services $840 · management and general $174 · fundraising $96

  • 11a · Fees: management

    total $1,072 · management and general $1,072

  • 11b · Fees: legal

    total $329 · management and general $329

  • 11c · Fees: accounting

    total $2,279 · management and general $2,279

  • 11d · Fees: lobbying

    total $358,640 · program services $358,640

  • 13 · Office expenses

    total $3,866 · program services $2,926 · management and general $606 · fundraising $334

  • 16 · Occupancy

    total $3,110 · program services $2,353 · management and general $488 · fundraising $269

  • 17 · Travel

    total $162 · program services $123 · management and general $25 · fundraising $14

  • 19 · Conferences, conventions and meetings

    total $3,920 · program services $932 · management and general $2,881 · fundraising $107

  • 23 · Insurance

    total $869 · program services $658 · management and general $136 · fundraising $75

  • 24a · Other expenses: PUBLIC EDUCATION

    total $13,712 · program services $13,712

  • 24b · Other expenses: MISCELLANEOUS

    total $937 · program services $710 · management and general $146 · fundraising $81

  • 24c · Other expenses: BANK FEES

    total $229 · program services $173 · management and general $36 · fundraising $20

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $452,761 · end of year $586,950

  • 4 · Accounts receivable

    beginning of year $175,371 · end of year $11,667

  • 12 · Investments: other securities

    beginning of year $8,571

  • 15 · Other assets

    beginning of year $0 · end of year $6,285

  • 17 · Accounts payable and accrued expenses

    beginning of year $18,649 · end of year $74,630

  • 25 · Other liabilities

    beginning of year $8,635 · end of year $6,379

  • 27 · Net assets without donor restrictions

    beginning of year $488,311 · end of year $516,252

  • 28 · Net assets with donor restrictions

    beginning of year $121,108 · end of year $7,641

Mission and programs · 2023

Mission

FOR OVER 50 YEARS IN NEBRASKA, THE ACLU HAS WORKED IN COURTS, LEGISLATURES, AND COMMUNITIES TO PROTECT THE CONSTITUTIONAL AND INDIVIDUAL RIGHTS OF ALL PEOPLE. WITH A NATIONWIDE NETWORK OF OFFICES AND MILLIONS OF MEMBERS AND SUPPORTERS, INCLUDING AN EVER-GROWING PRESENCE IN NEBRASKA, WE TAKE UP THE TOUGHEST CIVIL LIBERTIES FIGHTS. BEYOND ONE PERSON, ONE PARTY, OR ONE SIDE - WE THE PEOPLE DARE TO CREATE A MORE PERFECT UNION.

  • WE PROVIDE RESEARCH AND TESTIMONY TO INDIVIDUAL LEGISLATORS AND THE LEGISLATIVE COMMITTEES ON BILLS AND RESOLUTIONS AFFECTING CIVIL LIBERTIES; WE CONTACT MEMBERS OF NEBRASKA'S CONGRESSIONAL DELEGATION ON ISSUES AFFECTING THE SAME AND WE PROVIDE POLITICAL ADVOCACY ON BALLOT INITIATIVES.

    Expenses $394,494

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

Listed in Part VII

  • Michael Beverly

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Nancy Bare

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Shivani Sharma

    1ST VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Stephen Jackson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Andrew Aleman

    NATIONAL BOARD REP

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Yolanda Chavez-Nuncio

    AFFILIATE EQUITY OFFICER

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Lasunya Phillips

    2ND VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Molly Brummond

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Carol Windrum

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Rosey Higgs

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Natasha Naseem

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Christina Ellison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Ashlei Spivey

    PRESIDENT (UNTIL FEB 2024)

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Jason Witmer

    DIRECTOR (UNTIL OCT 2023)

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Julie Tse Isaacs

    DIRECTOR (UNTIL SEPT 2023)

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Mindy Rush-Chipman

    EXECUTIVE DIRECTOR

    Total calculated
    $189,271
    From this org
    $0
    From related orgs
    $154,850
    Other
    $34,421
    Hours/week
    2 + 57 related

    Schedule J breakdown matched by us

    Base
    $0 + $154,850 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $8,177 related
    Nontaxable benefits
    $0 + $26,244 related
    Filer's total
    $0 + $189,271 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

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 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

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

No itemized grants to organizations 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
15 January 2025
IRS schema version
2023v6.0
Source object
202500159349301865

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.