American CIVIL Liberties Union Foundation Inc

“Aclu foundation's members elect the board directors of aclu foundation.”

“Aclu has the authority to amend its bylaws, and under new york law, aclu has the right to approve a decision by the board to dissolve, merge/consolidate with another organization or dispose of all or substantially all of the organization's assets.”

“The form 990 was prepared by management in consultation with the organization's outside accountants. The organization's audit committee reviewed a draft of the 990 and provided comments. A complete copy of the form 990 was provided to the organization's governing body before it was filed.”

“The organization distributes its conflict of interest policy on an annual basis to every key employee, officer, board director and standing committee member and requests disclosure of any potential conflicts of interest. The deputy executive director/general counsel of the organization reviews any disclosures made during this annual review. If a matter is raised that may be a conflict of interest involving a board member, an officer or a standing committee member, deputy executive director/general counsel refers the matter to the board president and appropriate follow up is undertaken as set forth in the policy. If a matter is raised that may be a conflict of interest involving a key employee, deputy executive director/general counsel refers the matter to the executive director or their designee and appropriate follow up is undertaken as set forth in the policy. Board directors, officers, standing committee members and key employees also may report to the board any potential conflicts of interest that arise during the year. The organization's conflict of interest policy requires, among other things, that individuals with conflicts of interest with respect to a transaction or action may not participate in the decision-making with respect to that transaction or action and in some circumstances may not participate in the discussion.”

“The executive director/ceo, officers and various key employees are not paid by american civil liberties union foundation, inc. Compensation is paid directly by american civil liberties union, inc., a related 501(c)(3) organization, and salary expense is allocated to the filing 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. The organization's audit committee approves the compensation of its key employees and 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.”

“Upon request, the organization will make available the 990s and financial statements for several years, bylaws, conflict of interest policy and application for tax exempt status which are required to be disclosed under the public inspection laws. These documents are also available on the aclu's website.”

“The number of hours reported for those individuals receiving compensation is based on weekly hours for payroll purposes. The actual number of hours worked is considerably higher.”

“TUITION & FEES - Total Revenue: 441245, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 441245;”

“(Expenses $ 11,304,349 including grants of $ 4,829,247)(Revenue $ 1,165,759) OTHER PROGRAM SERVICES: LEGISLATIVE ADVOCACY - THE ACLU SEEKS TO IMPACT CIVIL LIBERTIES THROUGH WORK ON LEGISLATION AT THE FEDERAL AND STATE LEVEL, AS APPROPRIATE. THE ORGANIZATION'S LEGISLATIVE ADVOCATES ARE A CONSTANT PRESENCE ON FEDERAL AND STATE CIVIL LIBERTIES LEGISLATIVE ISSUES. UPDATES ON KEY LEGISLATIVE ISSUES IMPACTING CIVIL LIBERTIES ARE INCLUDED IN MAIL, EMAIL, AND OTHER COMMUNICATIONS TO ACLU MEMBERS NATIONWIDE, AS WELL AS IN PUBLIC EDUCATION CAMPAIGNS. IN ADDITION, THE ACLU DEVELOPS POLICY RELATING TO POSITIONS ON CIVIL LIBERTIES ISSUES. EXPENSES $9,381,047. INCLUDING GRANTS OF $4,710,919. REVENUE $0. CIVIL LIBERTIES POLICY FORMULATION - THE BOARD OF DIRECTORS OF THE ACLU WORKS THROUGH ITS STANDING AND SPECIAL COMMITTEES TO ANALYZE CIVIL LIBERTIES ISSUES AND, WHERE APPROPRIATE, TO DEVELOP POLICIES THAT WILL SERVE AS THE FRAME OF REFERENCE FOR LEGISLATIVE, EDUCATIONAL AND CASE-SPECIFIC WORK AT THE NATIONAL LEVEL, AND THE ORGANIZATION IMPLEMENTS AND ASSISTS IN THE DEVELOPMENT OF POLICY GOALS THROUGH ITS AFFILIATES. EXPENSES $1,923,302. INCLUDING GRANTS OF $3,750. REVENUE $0.”

“CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS - -624503; LOSS ON UNCOLLECTIBLE PLEDGES - -2999277; CHANGES IN BENEFIT OBLIGATION OTHER THAN NET PERIODIC COST - -1325404; NET PERIODIC COST OTHER THAN SERVICE COSTS - 1192746; Total - -3756438;”