Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee | The Board of Directors of the ACLU NC Union has an executive committee composed entirely of members of the Board of Directors (Executive Committee). The Executive Committee has the authority to act on behalf of the Board of Directors of the ACLU NC Union except for certain actions which are reserved to the Board of Directors in the Bylaws of the ACLU NC Union. |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | The ACLU NC Union has one class of Members. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | ACLU NC Union Directors are elected by vote of the general membership submitted by action by written ballot printed in the ACLU News or other documents mailed to this corporations membership. The method of nomination will appear in the issue of the ACLU News or other document in which the ballot appears. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | As required by the California Corporations Code, a few governing decisions (such as approval of amendments to the Bylaws which substantially affect the rights of Members) are reserved to Members under the Bylaws of the ACLU NC Union. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Form 990 is provided to each member of the Finance Committee, the Audit and Compliance Committee, and the Board of Directors for review before filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Each board member (and certain non-director members of board advisory committees) is required to complete a conflict of interest disclosure form annually, to update the form if circumstances change during the year, and to disclose in real time any conflict of interest that arises in a given meeting.At the beginning of every meeting, the Chair reminds directors of the conflict of interest policy and to disclose or recuse themselves in instances of any conflicts. In addition, the General Counsel maintains the director conflict of interest disclosure forms, reviews them with the Audit and Compliance Committee Chair, and identifies potential conflicts that require either director disclosure or recusal. The General Counsel and the Audit and Compliance Committee Chair advise and consult with the Chair and directors in these situations. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Employees are compensated by the ACLU NC Foundation under the terms of the Resource Sharing Agreement. The ACLU NC Foundation Board of Directors works through its Personnel Committee to set the salary and bonus for the Executive Director based on a review process, consultation of a salary survey, and sometimes consulting with independent experts. In addition, the compensation of the Executive Director and Key Employees are subject to the terms of the budget set each year by the ACLU NC Foundation Board of Directors. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Employees are compensated by the ACLU NC Foundation under the terms of the Resource Sharing Agreement. The ACLU NC Foundation Board of Directors works through its Personnel Committee to set the salary and bonus for the Executive Director based on a review process, consultation of a salary survey, and sometimes consulting with independent experts. In addition, the compensation of the Executive Director and Key Employees are subject to the terms of the budget set each year by the ACLU NC Foundation Board of Directors. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Financial Statements are posted to ACLU NC Union website and are available upon request. |
| Software ID: | 21013475 |
| Software Version: | 2021v4.1 |