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← AMERICAN CIVIL LIBERTIES UNION

Form 990 for tax year 2022

Filed by AMERICAN CIVIL LIBERTIES UNION.

What the amendment changed

Compared with the return it replaced , filed 14 February 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$437,988 changed to $440,725
Total expenses
$198,257 changed to $200,993
Contributions and grants received
$436,148 changed to $438,885
Program services expenses
$179,652 changed to $182,146
Management and general expenses
$18,605 changed to $18,847
Program service expenses (Part III)
$179,652 changed to $182,146

Totals

Total revenue
$440,725
Total expenses
$200,993
Contributions and grants received
$438,885
Grants paid
$0
Program service revenue
$0
Investment income
$1,840
Other revenue
$0
Total assets, end of year
$764,283
Total liabilities, end of year
$97,642
Net assets or fund balances, end of year
$666,641
Program services expenses (Part IX)
$182,146
Management and general expenses
$18,847
Fundraising expenses
$0
Program service expenses (Part III)
$182,146

Program services were 90.6% 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

    $0

  • 1d · Related organizations

    $436,148

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $2,737

  • 1g · Noncash contributions included above

    $2,737

  • 3 · Investment income

    total $1,840 · related or exempt $0 · unrelated business $0 · excluded $1,840

  • 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

  • 7c · Gain or loss

    securities $0 · other assets $0

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

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $14,427 · program services $13,157 · management and general $1,270

  • 6 · Compensation of disqualified persons

    total $0 · fundraising $0

  • 7 · Other salaries and wages

    total $78,319 · program services $68,212 · management and general $10,107 · fundraising $0

  • 8 · Pension plan contributions

    total $4,105 · program services $3,543 · management and general $562 · fundraising $0

  • 9 · Other employee benefits

    total $36,492 · program services $32,328 · management and general $4,164 · fundraising $0

  • 10 · Payroll taxes

    total $6,822 · program services $5,941 · management and general $881 · fundraising $0

  • 11a · Fees: management

    total $0 · fundraising $0

  • 11c · Fees: accounting

    total $1,380 · program services $1,258 · management and general $122 · fundraising $0

  • 11d · Fees: lobbying

    total $24,500 · program services $24,500 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $13,503 · program services $13,046 · management and general $457 · fundraising $0

  • 12 · Advertising and promotion

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

  • 13 · Office expenses

    total $9,438 · program services $9,058 · management and general $380 · fundraising $0

  • 14 · Information technology

    total $3,381 · program services $3,075 · management and general $306 · fundraising $0

  • 16 · Occupancy

    total $4,679 · program services $4,266 · management and general $413 · fundraising $0

  • 17 · Travel

    total $2,338 · program services $2,295 · management and general $43 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0

  • 22 · Depreciation, depletion and amortization

    total $0 · program services $0

  • 23 · Insurance

    total $1,609 · program services $1,467 · management and general $142 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $264,322 · end of year $521,306

  • 4 · Accounts receivable

    beginning of year $118,972 · end of year $181,705

  • 9 · Prepaid expenses and deferred charges

    beginning of year $913

  • 11 · Investments: publicly traded securities

    beginning of year $64,721 · end of year $61,272

  • 17 · Accounts payable and accrued expenses

    beginning of year $201 · end of year $10,462

  • 25 · Other liabilities

    beginning of year $27,183 · end of year $87,180

  • 27 · Net assets without donor restrictions

    beginning of year $405,829 · end of year $634,141

  • 28 · Net assets with donor restrictions

    beginning of year $15,715 · end of year $32,500

Mission and programs · 2022

Mission

WE ADVOCATE, LITIGATE, EDUCATE AND MOBILIZE TO DEFEND AND ADVANCE THE CIVIL RIGHTS AND CIVIL LIBERTIES OF ALL SOUTH CAROLINIANS.

  • GOVERNMENTAL ADVOCACY PROMOTES THE MISSION OF THE AMERICAN CIVIL LIBERTIES UNION OF SOUTH CAROLINA THROUGH LEGISLATIVE AND EXECUTIVE BRANCH ADVOCACY IN SOUTH CAROLINA. THE ACLU OF SOUTH CAROLINA'S LEGISLATIVE ADVOCATES ARE A PRESENCE IN SOUTH CAROLINA LEGISLATURES, WHERE THEY WORK TO ADDRESS CIVIL LIBERTIES ISSUES. THE ACLU OF SOUTH CAROLINA'S LEGISLATIVE POLICY TEAM WORKS TO ENSURE THAT PROPOSED SOUTH CAROLINA LEGISLATION MOVES TOWARDS THE CIVIL LIBERTIES GOALS OF THE ORGANIZATION. THE ACLU OF SOUTH CAROLINA HOST EVENTS WITH THE PUBLIC AND MEETS WITH SOUTH CAROLINA LEGISLATORS TO FURTHER THE LEGISLATIVE SUPPORT FOR SPECIFIC CIVIL LIBERTIES MATTERS IN THE STATE OF SOUTH CAROLINA.

    Expenses $170,470

  • PUBLIC EDUCATION PROGRAMS AND FORUMS ARE HELD ADDRESSING MATTERS THAT ARE CONSISTENT WITH THE AMERICAN CIVIL LIBERTIES UNION OF SOUTH CAROLINA'S SOCIAL WELFARE MISSION AND INCREASES THE KNOWLEDGE AND UNDERSTANDING OF THE ENTIRE MISSION AMOUNG ALL INDIVIDUALS IN SOUTH CAROLINA. THE ACLU OF SOUTH CAROLINA PREPARES NEWLETTERS, UPDATES TO ITS WEBSITES, MEDIA INTERVIEWS, SOCIAL MEDIA UPDATES, MEETINGS AND EVENTS PROVIDING EDUCATION TO ITS MEMBERS AND GENERAL PUBLIC CONCERNING A RANGE OF CIVIL LIBERTIES ISSUES. OUR EMPHASIS IS FIRST AMENDMENT RIGHTS TO FREE SPEECH, ASSOCIATION AND ASSEMBLY; THE RIGHT TO EQUAL PROTECTION UNDER THE LAW; THE RIGHT TO DUE PROCESS AND FAIR TREATMENT WHEN THE LOSS OF LIBERTY OR PROPERTY IS AT SAKE; AND THE RIGHT TO PRIVACY AND FREEDOM FROM UNWARRANTED GOVERNMENT INTRUSION INTO PERSONAL AND PRIVATE AFFAIRS.

    Expenses $11,676

As filed on the 2022 return.

Listed in Part VII

  • Karen Dudley-Culbreath

    INTERIM EXECUTIVE DIRECTOR

    Total calculated
    $109,230
    From this org
    $14,427
    From related orgs
    $88,620
    Other
    $6,183
    Hours/week
    30 + 10 related

  • James Morton

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jason Darby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Prashant Prabhu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Anne Tromness

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Ivan Seguera

    NATIONAL BOARD REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Robin Garrell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Nina Cano Richards

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Ann Herrmann-Nehdi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Susan Cosner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Alison McLetchie

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Danielle Ziff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Araceli Hernandez-Laroche

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Stuart Andrews

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Carole Gunter

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Sarah Redmond

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Hollis France

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Nan Johnston

    AFFILIATE EQUITY OFFICER

    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

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
2022
Filed
14 February 2024
IRS schema version
2022v5.0
Source object
202401309349303510

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