Aclu California Action

“Ex-officio Directors are designated by their function as Executive Directors of one of the member Unions; a Union's Designated Director also sits on its governing board.”

“ACLU California Action has contracted with a Professional Employer Organization (PEO) to provide payroll processing, human resources consulting, and provision of certain employee benefits. Under this model, the PEO is the employer of record (statutory employer) for all ACLU California Action worksite employees. The PEO pays each worksite employee's wages as directed and funded by ACLU California Action. Those payments are made from the PEO bank account and all federal taxes and wage reporting is made under the the PEO federal EIN. The PEO issues all W-2 forms.”

“According to ACLU California Action's Bylaws, the six ACLU entities in California each have the right to designate one of their current Directors as a Director of ACLU California Action. The Executive Directors of the three other IRC Section 501(c)(4) exempt ACLU entities in California are also automatically Directors of ACLU California Action.”

“ACLU California Action was formed by and is affiliated with each of the other six ACLU entities in California, three of which are recognized as exempt under IRC Section 501(c)(3) (the "Foundations") and three of which are exempt under IRC Section 501(c)(4) (the Unions"). The Unions and Foundations do not have voting rights with respect to ACLU California Action, which is governed by its Board of Directors. However, ACLU California Action's Article and Bylaws provide that certain major governance decisions, including changes to the Articles of Incorporation, certain changes to the Bylaws, merger, dissolution, or the transfer of substantial assets, require prior approval from each of the Unions and Foundations.”

“The Form 990 is reviewed by management and counsel prior to filing. The Form 990 is provided to the Board of Directors prior to filing.”

“Each director, officer, committee member, and key employee annually signs a statement to affirm that they have read, understood, and agreed to comply with the Conflict of Interest policy and disclose their interest that could reasonably give rise to actual or potential conflicts. Such potential conflicts are resolved promptly.”

“The board of directors reviewed comparability data in the process of determining the Executive Director's compensation including other Form 990s and approved the compensation.”

“No other documents available to the public.”

“Bank fees: Program service expenses 0. Management and general expenses 2,570. Fundraising expenses 0. Total expenses 2,570. Outside services - consultants: Program service expenses 352,943. Management and general expenses 391,910. Fundraising expenses 0. Total expenses 744,853.”