American CIVIL Liberties Union

“Aclu-nc is supported by non-voting members who pay dues.”

“The 990 is reviewed by accounting staff, the finance committee and approved by the board of directors.”

“Officers, key employees, and new board members are given a copy of the conflict of interest policy when they join the board. The policy applies to transactions or other arrangments in which the personal or financial interests of a covered person may appear to be advanced by an action of the aclu-nc. The board and executive director pay close attention to this policy. When a covered person becomes aware of a possible covered transaction, he or she shall have a duty to take the following actions: (a) immediately disclose the existence and all material facts of the possible covered transaction to the president, of the board of directors; (b) refrain from using his or her personal influence to encourage entering into the covered transaction; and (c) physically excuse himself or herself from participation in any discussions regarding the covered transaction with officers, directors, and employees of the aclu-nc, except to respond to requests for information. In order to assist the aclu-nc in identifying potential covered transactions, each covered person who currently serves as an officer, director or key employee annually shall complete and sign a conflict-of-interest declaration ("declaration") provided by the aclu-nc and shall update such declaration as necessary to reflect changes during the course of the year. Completed declarations shall be available for inspection by the board of directors and the officers of the aclu-nc and by such other persons as the president may deem appropriate.”

“The board of directors has adopted the following measures: (1) instruct the executive director to provide comparative salary information to the executive committee each year in advance of the annual performance review. (2) instruct the executive committee to preserve the strict confidentially of any information contained in the aclu salary survey. (3) direct the executive committee to obtain full board approval of any pay increase for the executive director before it is officially awarded. (4) direct that the board vote on any salary increase promptly so that it may implement the adjustment in time with the executive director's employment anniversary date. We conduct a compensation analysis every 3 years. The process described here was last completed in 2024.”

“Copies of the governing documents are available for inspection at the organization's office, upon request.”

“The american civil liberties union of north carolina legal foundation, inc. Reimburses the american civil liberties union of north carolina for half of the salaryfor the executive director, chantal stevens.”

“Organizing: program service expenses 14,797. Management and general expenses 6,308. Fundraising expenses 613. Total expenses 21,718. Policy and advocacy: program service expenses 10,175. Management and general expenses 4,337. Fundraising expenses 421. Total expenses 14,933. Contract operations: program service expenses 57,921. Management and general expenses 24,691. Fundraising expenses 2,398. Total expenses 85,010. Contract communications: program service expenses 14,968. Management and general expenses 6,380. Fundraising expenses 620. Total expenses 21,968. All other contractors: program service expenses 1,072. Management and general expenses 457. Fundraising expenses 43. Total expenses 1,572.”

“The selection and oversight process for the independent accountant is unchanged from the prior year.”