Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $2,648,505

• 1f · All other contributions, gifts and grants

  $166,453,992

• 1g · Noncash contributions included above

  $4,400,000

• 3 · Investment income

  total $7,724,066 · unrelated business -$36,308 · excluded $7,760,374

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

  total $0

• 5 · Royalties

  total $163,206 · excluded $163,206

• 6a · Gross rents

  real property $717,155

• 6c · Rental income or loss

  real property $717,155 · personal property $0

• 6d · Net rental income or loss

  total $717,155 · excluded $717,155

• 7a · Gross sales of assets other than inventory

  securities $94,881,769

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

  securities $95,379,007

• 7c · Gain or loss

  securities -$497,238

• 7d · Net gain or loss

  total -$497,238 · excluded -$497,238

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: LEGAL AWARD, NET

  total $7,009,067 · related or exempt $7,009,067

• 11b · Other revenue: MERCHANDISE AND BOOK SALES

  total $598,066 · related or exempt $598,066

• 11c · Other revenue: TUITION & FEES

  total $185,850 · excluded $185,850

• 11d · All other revenue

  total $144,319 · excluded $144,319

• 11e · Other revenue, total

  $7,937,302

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $24,396,593 · program services $24,396,593

• 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 $4,162,145 · program services $2,362,869 · management and general $1,190,780 · fundraising $608,496

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $66,259,935 · program services $48,849,361 · management and general $7,331,960 · fundraising $10,078,614

• 8 · Pension plan contributions

  total $3,987,328 · program services $3,005,130 · management and general $482,220 · fundraising $499,978

• 9 · Other employee benefits

  total $10,317,272 · program services $7,540,679 · management and general $1,415,239 · fundraising $1,361,354

• 10 · Payroll taxes

  total $4,989,711 · program services $3,492,797 · management and general $748,457 · fundraising $748,457

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $1,253,750 · program services $453,760 · management and general $652,651 · fundraising $147,339

• 11c · Fees: accounting

  total $289,750 · management and general $289,750

• 11d · Fees: lobbying

  total $390,005 · management and general $390,005

• 11e · Fees: professional fundraising services

  total $350,259 · fundraising $350,259

• 11f · Fees: investment management

  total $2,127,086 · management and general $2,127,086

• 11g · Fees: other

  total $10,502,554 · program services $8,562,533 · management and general $1,361,984 · fundraising $578,037

• 12 · Advertising and promotion

  total $4,397,642 · program services $3,623,338 · management and general $510,935 · fundraising $263,369

• 13 · Office expenses

  total $2,794,356 · program services $2,090,576 · management and general $251,429 · fundraising $452,351

• 14 · Information technology

  total $5,723,914 · program services $3,892,262 · management and general $858,587 · fundraising $973,065

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $3,815,709 · program services $2,307,574 · management and general $823,323 · fundraising $684,812

• 17 · Travel

  total $1,441,090 · program services $1,291,433 · management and general $8,521 · fundraising $141,136

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $3,391,673 · program services $3,238,505 · management and general $104,874 · fundraising $48,294

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $2,281,816 · program services $1,461,439 · management and general $270,828 · fundraising $549,549

• 23 · Insurance

  total $749,876 · program services $532,412 · management and general $82,486 · fundraising $134,978

• 24a · Other expenses: SHARED PORTION OF CONTR.

  total $32,802,410 · program services $32,802,410

• 24b · Other expenses: SPECIAL AFFILIATE SUBSIDIES

  total $6,569,000 · program services $6,569,000

• 24c · Other expenses: SHARED PORTION OF BEQUEST

  total $6,535,702 · program services $6,535,702

• 24d · Other expenses: POSTAGE

  total $1,627,524 · program services $899,003 · management and general $11,747 · fundraising $716,774

• 24e · All other expenses

  total $527,485 · program services $405,395 · management and general $18,390 · fundraising $103,700

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $75,967,503 · end of year $62,593,511

• 2 · Savings and temporary cash investments

  beginning of year $62,108,681 · end of year $31,796,010

• 3 · Pledges and grants receivable

  beginning of year $48,044,523 · end of year $34,868,568

• 4 · Accounts receivable

  beginning of year $505,384 · end of year $2,552,771

• 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 $448,057 · end of year $315,519

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

  $72,085,935

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

  $47,072,778

• 10c · Land, buildings and equipment, net

  beginning of year $21,766,258 · end of year $25,013,157

• 11 · Investments: publicly traded securities

  beginning of year $237,570,483 · end of year $280,961,531

• 12 · Investments: other securities

  beginning of year $335,844,810 · end of year $385,284,952

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $128,381 · end of year $220,453

• 15 · Other assets

  beginning of year $3,246,078 · end of year $4,997,917

• 17 · Accounts payable and accrued expenses

  beginning of year $7,636,584 · end of year $9,121,929

• 18 · Grants payable

  beginning of year $3,824,383 · end of year $7,279,087

• 19 · Deferred revenue

  beginning of year $33,242 · 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 $134,032,844 · end of year $132,091,178

• 27 · Net assets without donor restrictions

  beginning of year $374,512,532 · end of year $412,922,015

• 28 · Net assets with donor restrictions

  beginning of year $265,590,573 · end of year $267,190,180

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3:

AMERICAN CIVIL LIBERTIES UNION FOUNDATION, Inc. DOES NOT pay Compensation to THE ORGANIZATION'S Executive Director/CEO. Although it does pay the compensation of some key employees. AMERICAN CIVIL LIBERTIES UNION, INC. (ACLU), AN AFFILIATE OF THE REPORTING ORGANIZATION, PAID COMPENSATION TO THE Executive director/CEO, some key employees, AND certain OFFICERS OF THE REPORTING ORGANIZATION. ACLU and AMERICAN CIVIL LIBERTIES UNION FOUNDATION have ESTABLISHED THE following PROCEDURES TO DETERMINE THE COMPENSATION OF THESE individuals: THE BOARD OF THE ORGANIZATION and the executive committee of the ACLU board ESTABLISH THE EXECUTIVE DIRECTOR/CEO'S COMPENSATION, AND each organization's AUDIT COMMITTEE APPROVES THE COMPENSATION OF its OTHER KEY EMPLOYEES or officers, AS RECOMMENDED BY THE EXECUTIVE DIRECTOR/CEO. NO MEMBER OF THE BOARD OF THE ORGANIZATION, THE EXECUTIVE COMMITTEE OF THE ACLU OR EITHER ORGANIZATION'S AUDIT COMMITTEE (EACH A "LAY LEADER BODY") HAS A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. EACH lay leader body REVIEWS COMPENSATION STUDIES AND COMPARABLE COMPENSATION DATA FOR FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. EACH lay leader body CONTEMPORANEOUSLY DOCUMENTS AND RECORDS, IN ITS MINUTES, ITS DELIBERATIONS AND DECISIONS. NO ACLU OFFICER RECEIVES COMPENSATION IN their CAPACITY AS A Director.

SCHEDULE J, PART I, LINES 4A AND 4B:

One individual received severance payments during the calendar year ended December 31, 2023 from American Civil Liberties Union, Inc., a related 501(c)(4) organization. The amounts are reported in Form 990 part VII and in Part II of this Schedule J. For purposes of confidentiality, the name of the individual and amount is not disclosed. The detailed information is available to the IRS upon request. THE EXECUTIVE DIRECTOR/CEO PARTICIPATES IN A NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN. ACCORDING TO THE TERMS OF THIS RETIREMENT BENEFIT, AMOUNTS ACCRUED ON A calendar YEAR BASIS FOR THREE YEARS AND AT THE END OF calendar YEAR 2023, THE FULL AMOUNT WAS PAID BY AMERICAN CIVIL LIBERTIES UNION, INC, a related 501c(4) organization. ALL OF THIS AMOUNT IS INCLUDED IN COMPENSATION FROM A RELATED ORGANIZATION REPORTED IN FORM 990, PART VII, AND SCHEDULE J, PART II, COLUMN B(III). IN THE FORM 990 SCHEDULE J For 2021 AND THE FORM 990 SCHEDULE J FOR 2022, THE AMOUNTS THAT ACCRUED ALSO WERE REPORTED AS deferred compensation FROM A RELATED ORGANIZATION IN SCHEDULE J.

SCHEDULE J, PART I, LINE 7:

Bonus eligibility is discretionary.

SCHEDULE J, PART II:

PART II: COLUMN B(I) INCLUDES BASE COMPENSATION, COLUMN B(II) INCLUDES BONUS PAYMENTS AND COLUMN B(III) INCLUDES ALL OTHER REPORTABLE COMPENSATION. COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO THE DEFINED BENEFIT PENSION PLAN OR, FOR EMPLOYEES HIRED ON OR AFTER APRIL 1, 2009, TO THE DEFINED CONTRIBUTION PLAN, IF ANY, TO THE 457(B) PLAN; THE TOTALS SHOWN REFLECT AMOUNTS EARNED DURING THE YEAR, WHETHER OR NOT THE EMPLOYEE IS FULLY VESTED. COLUMN D INCLUDES NON-TAXABLE BENEFITS, SUCH AS HEALTH AND OTHER INSURANCE.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• 915 15TH STREET LLC

  REAL ESTATE · DC · income $717,106 · assets $6,636,176

  Directly controlled by ACLUF

• 104 Greenwich Ave LLC

  REAL ESTATE · NY · income $4,400,000 · assets $4,400,000

  Directly controlled by ACLUF

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• CHARITABLE REMAINDER TRUST

  trust · CHARITABLE TR · AL · controlled entity

  Directly controlled by ACLUF

• CHARITABLE REMAINDER TRUST

  trust · CHARITABLE TR · GA · controlled entity

  Directly controlled by ACLUF

• CHARITABLE REMAINDER TRUST (2)

  trust · CHARITABLE TR · MA · controlled entity

  Directly controlled by ACLUF

• CHARITABLE REMAINDER TRUST

  trust · CHARITABLE TR · NJ · controlled entity

  Directly controlled by ACLUF

• CHARITABLE REMAINDER TRUST

  trust · CHARITABLE TR · NM · controlled entity

  Directly controlled by ACLUF

• CHARITABLE REMAINDER TRUST (4)

  trust · CHARITABLE TR · NY · controlled entity

  Directly controlled by ACLUF