← AMERICAN CIVIL LIBERTIES UNION OF SOUTH CAROLINA FOUNDATION INC

Form 990 for tax year 2022

Filed by AMERICAN CIVIL LIBERTIES UNION OF SOUTH CAROLINA FOUNDATION INC.

What the amendment changed

Compared with the return it replaced , filed 15 February 2024. matched by us Only the Part I totals and the names listed in Part VII 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: $1,252,086 changed to $1,275,064
Total expenses: $1,133,021 changed to $1,148,251
Contributions and grants received: $1,246,717 changed to $1,261,692
Other revenue: $0 changed to $8,003
Total assets, end of year: $1,973,600 changed to $2,080,959
Total liabilities, end of year: $61,881 changed to $169,895
Net assets or fund balances, end of year: $1,911,719 changed to $1,911,064
Program services expenses: $750,099 changed to $757,239
Management and general expenses: $203,619 changed to $209,455
Fundraising expenses: $179,303 changed to $181,557
Program service expenses (Part III): $750,099 changed to $757,239

Totals

Total revenue: $1,275,064
Total expenses: $1,148,251
Contributions and grants received: $1,261,692
Grants paid: $0
Program service revenue: $0
Investment income: $5,369
Other revenue: $8,003
Total assets, end of year: $2,080,959
Total liabilities, end of year: $169,895
Net assets or fund balances, end of year: $1,911,064
Program services expenses (Part IX): $757,239
Management and general expenses: $209,455
Fundraising expenses: $181,557
Program service expenses (Part III): $757,239

Program services were 65.9% 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

$935,719
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$325,973
1g · Noncash contributions included above

$0
3 · Investment income

total $5,369 · related or exempt $0 · unrelated business $0 · excluded $5,369
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
11d · All other revenue

total $8,003 · related or exempt $8,003 · unrelated business $0 · excluded $0
11e · Other revenue, total

$8,003

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $88,620 · program services $62,388 · management and general $12,850 · fundraising $13,382
6 · Compensation of disqualified persons

total $0 · program services $0
7 · Other salaries and wages

total $468,796 · program services $296,169 · management and general $86,962 · fundraising $85,665
8 · Pension plan contributions

total $26,081 · program services $16,627 · management and general $4,282 · fundraising $5,172
9 · Other employee benefits

total $225,569 · program services $123,164 · management and general $69,703 · fundraising $32,702
10 · Payroll taxes

total $42,276 · program services $27,197 · management and general $7,503 · fundraising $7,576
11c · Fees: accounting

total $10,708 · program services $7,542 · management and general $1,554 · fundraising $1,612
11e · Fees: professional fundraising services

total $7,000 · fundraising $7,000
11g · Fees: other

total $138,352 · program services $125,565 · management and general $5,328 · fundraising $7,459
12 · Advertising and promotion

total $4,856 · program services $3,696 · management and general $686 · fundraising $474
13 · Office expenses

total $18,747 · program services $12,885 · management and general $2,812 · fundraising $3,050
14 · Information technology

total $21,129 · program services $13,219 · management and general $2,793 · fundraising $5,117
15 · Royalties

total $0
16 · Occupancy

total $27,751 · program services $19,146 · management and general $4,513 · fundraising $4,092
17 · Travel

total $30,520 · program services $24,768 · management and general $4,037 · fundraising $1,715
23 · Insurance

total $9,782 · program services $6,890 · management and general $1,419 · fundraising $1,473
24a · Other expenses: DEVELOPMENT (APPEALS & STEWARDSHIP)

total $5,453 · program services $15 · management and general $370 · fundraising $5,068
24b · Other expenses: PROGRAMMATIC COSTS

total $17,968 · program services $17,968 · management and general $0 · fundraising $0
24c · Other expenses: MISCELLANEOUS EXPENSES

total $1,206 · program services $0 · management and general $1,206 · fundraising $0
24d · Other expenses: LEASE AMORT & INTEREST

total $3,437 · program services $0 · management and general $3,437 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $1,079,867 · end of year $1,371,475
3 · Pledges and grants receivable

end of year $12,500
4 · Accounts receivable

end of year $361,674
7 · Other notes and loans receivable

end of year $87,180
9 · Prepaid expenses and deferred charges

beginning of year $3,913 · end of year $6,348
10c · Land, buildings and equipment, net

beginning of year $16,897
11 · Investments: publicly traded securities

beginning of year $195,614 · end of year $184,268
15 · Other assets

beginning of year $109,737 · end of year $57,514
17 · Accounts payable and accrued expenses

beginning of year $58,970 · end of year $141,018
25 · Other liabilities

beginning of year $0 · end of year $28,877
27 · Net assets without donor restrictions

beginning of year $1,169,177 · end of year $1,622,064
28 · Net assets with donor restrictions

beginning of year $177,881 · end of year $289,000

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.

WE LITIGATE WHEN DOING SO IS THE MOST EFFECTIVE WAY TO ADVANCE CIVIL LIBERTY CONCERNS. WE FILE LAWSUITS THAT WILL HAVE AN IMPACT ON PEOPLE'S RIGHTS BY SETTING LEGAL PRECEDENT OR AFFECTING THE POLICIES AND ACTIONS OF PUBLIC OFFICIALS. WE PROVIDE DIRECT LEGAL REPRESENTATION TO INDIVIDUALS AND FILE AMICUS (FRIEND-OF-THE-COURT) BRIEFS ADDRESSING CIVIL LIBERTIES ISSUES IN CASES INITIATED BY OTHERS. OUR LEGAL WORK IS PROBONO - WE NEVER CHARGE FOR OUR SERVICES. WE LOOK FOR COMPLAINTS THAT RELATE TO FREEDOM OF SPEECH, FREEDOM OF RELIGION, GOVERNMENT-SPONSORED RELIGIOUS ACTIVITIES, PRIVACY, DISCRIMINATION (GENDER, AGE, RACIAL, SEXUAL ORIENTATION, AND GENDER IDENTITY), REPRODUCTIVE RIGHTS, SYSTEMATIC POLICY MISCONDUCT, CENSORSHIP IN SCHOOLS OR LIBRARIES, STUDENT RIGHTS, WORKPLACE PRIVACY, AND INHUMANE JAIL AND PRISON CONDITIONS.

Expenses $439,199
EDUCATION AND OUTREACH PROGRAMS IN THE COMMUNITIES OF SOUTH CAROLINA IS THE HEART OF OUR CIVIL LIBERTIES WORK. WE BELIEVE THAT AN UNDERSTANDING AND PROTECTION OF THE RIGHTS ENSHRINED IN OUR CONSTITUTION AND THE BILL OF RIGHTS IS CRITICAL TO THE LIFE OF OUR DEMOCRACY - PEOPLE POWER IS THE ACLU'S PLATFORM FOR GRASSROOTS ORGANIZING. BY MOBILIZING IN DEFENSE OF OUR CIVIL LIBERTIES, PARTICIPANTS WILL BE ABLE TO BUILD AND STRENGTHEN LOCAL COMMUNITIES THAT AFFIRM OUR AMERICAN VALUES OF RESPECT, EQUALITY, AND SOLIDARITY THROUGH COMMUNITY ACTIVISM. FOR 99 YEARS, THE ACLU HAS DEFENDED THE CONSTITUTION IN COURT, IN THE LEGISLATURE AND IN COMMUNITIES. NOW, WE'RE COUPLING OUR ADVOCACY POWER WITH COMMUNITY POWER TO FORM PEOPLE POWER. FREEDOM CITIES ON IMMIGRATION, JUST LIKE ACTIVISTS ORGANIZED LOCALLY TO DEMAND THE RELEASE OF PEOPLE DETAINED AT OUR AIRPORTS BY FEDERAL AUTHORITIES, PEOPLE POWER ACTIVISTS ARE ORGANIZING IN OUR COMMUNITIES TO ENSURE THAT OUR LOCAL LAW ENFORCEMENT OFFICIALS DEFEND - NOT THREATEN - OUR FRIENDS, FAMILIES, AND NEIGHBORS.

Expenses $68,151
WE USE PUBLIC POLICY PROGRAMS TO EDUCATE MEMBERS OF THE SOUTH CAROLINA GENERAL ASSEMBLY, THE EXECUTIVE BRANCH, AND THE PUBLIC ON IMPORTANT CIVIL LIBERTIES AND CIVIL RIGHTS ISSUES.

Expenses $249,889

As filed on the 2022 return.

Listed in Part VII

Karen Dudley-CulbreathKAREN DUDLEY-CULBREATH

EXECUTIVE DIRECTOR (FORMER)

Total calculated

$109,230

From this org

$88,620

From related orgs

$14,427

Other

$6,183

Hours/week

30 + 10 related
Ivan SeguraIVAN SEGURA

NATIONAL BOARD REPRESENTATIVE

Total calculated

$0

Hours/week

1 + 1 related
Anne TromnessANNE TROMNESS

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Jason DarbyJASON DARBY

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Prashant PrabhuPRASHANT PRABHU

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Robin GarrellROBIN GARRELL

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Nina Cano RichardsNINA CANO RICHARDS

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Ann Herrmann-NehdiANN HERRMANN-NEHDI

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Susan CosnerSUSAN COSNER

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Alison McLetchieALISON MCLETCHIE

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Danielle ZiffDANIELLE ZIFF

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
Araceli Hernandez-LarocheARACELI HERNANDEZ-LAROCHE

DIRECTOR

Total calculated

$0

Hours/week

1 + 1 related
James MortonJAMES MORTON

IMMEDIATE PAST PRESIDENT

Total calculated

$0

Hours/week

1 + 1 related
Stuart AndrewsSTUART ANDREWS

PRESIDENT

Total calculated

$0

Hours/week

1 + 1 related
Carole GunterCAROLE GUNTER

SECRETARY

Total calculated

$0

Hours/week

1 + 1 related
Hollis FranceHOLLIS FRANCE

VICE PRESIDENT

Total calculated

$0

Hours/week

1 + 1 related
Sarah RedmondSARAH REDMOND

TREASURER

Total calculated

$0

Hours/week

1 + 1 related
Nan JohnsonNAN JOHNSON

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.

AMERICAN CIVIL LIBERTIES UNION OF SOUTH CAROLINA INC

4 · LEGISLATIVE · SC
ACLU NATIONAL FOUNDATION

3 · SUPPORT ACLU OF SOUTH CAROLINA MISSION ACTIVITES · NY

Provenance

Return type: form_990
Tax year: 2022
Filed: 15 February 2024
IRS schema version: 2022v5.0
Source object: 202441309349303294

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