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Return of Organization Exempt Fromincome Return of Organization Exempt Fromincome Tax Form Under section 501(c), 527, or 4847(e)(1) of the Internal Revenue Code (except black loop 990 benefit trust or private foundation) Deperimsil of the T, .&%, mt.m aamue s.. " The organization may have to use a copy of this return to satisfy state reporting requirements A For the 2002 calendar year, or tax year period beginning and B cn.*n pl~~ C Name of organization Employer Identification number ~qplioEle U. IRS ~Ad&w ~~ia ACLU FOUNDATION OF SOUTHERN CALIFOF I ZY j - Z 0 1 j j Qchange 5~ Number and street (or P 0 box d mail is not delivered to street address) RoonVsuile E Telephone number ,';, soecifi=1616 BEVERLY BLVD . 1 9 1 'A / q 7 7 - Final InsWC- 0, a Cdy, or town, stale or country, and ZIP + 4 F AUounnnpmeAOO U Cash LXJ nmual E:~M~°°° OS ANGELES CA 90026 aingb" " Section 501(a)(3) organizations end 4947(e)(1) nonexempt charitable truth H and I are not applicable to section 527 organizations moat attach a completed Schedule A (Form 990 or 990-EZ) Hoe) Is this a group realm for affiliates? Yes FXI No M(b) If Yes ; enter number of aKliales " r urpenizanontype uneaonnangraa~ ix iauyc)l 3 1--q (e^eefi'^o) LJ9y9tla)lll orU0r H(C) Are all affiliates included? N/A ~ Yes ~ No (it -No, anach a list.) K Check here 1 0 it the organization's gross receipts are normally not more than $25,000 The H(d) Is this a separate return tiled 6y an or- ~ organization need not file a return with the IRS, but A the organization received a Farm 990 Package in the mail, it should file a return without financial data Some states require a complete return M Check 1 U d the organization is not required to attach Paril l Revenue, Expenses, and Changes in Net Assets or Fund BaL 7 Contributions, gifts, grants, and similar amounts received e Direct public support 1e b Indirect public support 1b c= c Government contributions (grants) 1C d Total (add lines to through 1c) (cash § 2, 8 81 , 649 . noncash § Gs p 2 Program service revenue including government lees and contracts (from Part VII, line 93) 3 Membership dues and assessments 1 Interest on savings and temporary cash investments O 5 Dividends and interest from securities ~!s 8 a Gross rents 68 W b Less rental expenses 6b e Net rental income or (loss) (subtract line 6b from line 6a) 7 Other investment income (describe 1 8 a Gross amount from sale of assets other (A) Securities than inventory 954 989 . Its ~ b Less cost or other basis and sales expenses 1 , 117 , 571 . Bb c Gain or (loss) (attach schedule) -162 , 582 . 8c d Nat pain or (loss) (combine line Bc, columns (A) and (B)) STMT 1 B Special events and activities (attach schedule) a Gross revenue (notincluding $ 379 .005 . of contributions reported on line 1a) 9a b Less direct expenses other than fundraising expenses 9b c Net income or (loss) from special events (subtract line 9b from line 9a) SEE ATEMENT 10 a Gross sales of inventory, less returns and allowances 10a b Less cost of goods sold 10b ~-~9~re~een~pygw4ta~ ales of inventory (attach schedule) (subtract line tOb from line t0a) 71 ox¢&KffiflartVll, ne103) ej (13)) 0En arge Mlnlacn XlacneNffl I ~Urat ' , lineO'umn 44, column (C)) mn (D)) 116 OVMG"ff 46~tIV'Vatte-~ raHalcI ' rchedule)c. 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 - 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 20 Other changes in net assets or fund balances (attach explanation) SEE STATEMENT 3 2021 - 21 Net assets or fund balances at end of year combine lines 18, 19, and 20) $ ., LHA For Paperwork Reduction Act Notice, see the separate instructions Form 990 (2002) y aiacement or Paft II All organizations must complete column (A) Columns (d), (c), and (u) are reqwrea for section 507(c)(3) papa 2 D Functional ElcpenSCS and (4) orwnizauons and section 4947(a1111 nonexempt charitable trusts but notional for others (A) Total (D) Fundraising 22 Grants and allocations (attach schedule) ~ s n.asn $ 23 Specific assistance to individuals (attach schedule) 24 Benefits paid to or for members (attach schedule) 25 Compensation of officers, directors, etc 28 Other salaries and wages 27 Pension plan contributions 28 Other employee benefits 29 Payroll Wes 30 Professional fundraising lees 31 Accounting lees 32 Legal fees 33 Supplies 31 Telephone 35 Postage and shipping 38 Occupancy 37 Equipment rental and maintenance 38 Printing and publications 39 Travel 40 Conferences, conventions, and meetings 41 Interest 42 Deprecation, depletion, etc (attach schedule) 43 Ocher expenses nod covered above (itemize) b e d e SEE STATEMENT 4 Joint Costs Check " U it you are following SOP 98-2 Are any point costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? . 0 Yes Eil No If Yes; enter (i) the aggregate amount of these pint costs $ , (n) the amount allocated to Program services $ , in the amount allocated to Management and general $ and n the amount allocated to Fundraising Part III Statement of Program Service Accomplishments What is the organization s primary exempt purposes LEGAL SERVICES ProetnmSemse All a lialbne mu4 4w.W Ids msn t aU~levsns~~s In a rJas and m~[Ife moons Stale iM numbs of clls~le mvsd C~O~OOi W^ P p~ WbI~mllmalswa0 etc Dboiu (qWUYMIa70i(cM71nd uT~evensitaNalearotmmvnebla(SecYpnSOt(eX7)~(4)apanCatlmaend/D17UY7)~"dWtNntaDlahustfmuqelme~taIMmountof to aid 141 n& ma 4W(a`I+) NbfJ11MlIOOY~fs) b1Eh pY1Cp11p11~IbGNS " a LEGAL SERVICES PROGRAM-NUMEROUS CASES SEE ATTACHED TABLE b c d f Form B90 (2002) Form 990(2002) ACLU FOUNDATION OF SOUTHERN CALIFORNIA 95-2673361 Page 3 Part IV Balance Sheets Note Were requved, attached schedules and amounts within the description column (A) (B) should be for end-of-year amounts only Beginning al year End of year 45 Cash-non-interest-bearing 2 186 504 . 45 1 , 207 , 583 . 48 Savings and temporary cash investments 48 47e Accounts receivable 47a 475 806 . b Less allowance fordoubnulaccounts 47h 241 428 . 47e 4-7-5 , 806 . 48 a Pledges receivable 48& b Less allowance for doubtful accounts X86 IBe 49 Grants recervable 49 50 Recerrables from officers, directors, trustees, and key employees SO 51 a Other notes and loans receivable 518 b Less allowance for doubtful accounts 51A 61e 52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges 53 54 Investments -securities STMT 5 STMT 6 . 0 Cost Ell FMV 4 , 688 , 776 . 51 6 , 494 , 643 . 55e Investments - land, buildings, and equipment basis 551 b Less accumulated depreciation 55b 65C 58 Investments-other SEE STATEMENT 7 4 , 382 , 522 . 5e 3 , 827 , 557 . 57 a Land, buildings, and equipment basis 57e 3 . 217 , 139 . b less accumulated depreciation STMT 8 57h 1 , 477 , 315 . 1 , 806 , 051 . 570 1 , 739 , 824 . 58 Other assets (describe t SEE STATEMENT 9 1 92 , 084 . 5e 162 053 . 59 Total eneu add~ines45throu h58 (must e ualline74 13 , 397 365 . 59 13 907 466 . eo Accounts payable andaccrued expenses 507 402 . 80 237 233 . 81 Grants payable 81 Deterred revenue A 82 2 , 062 , 523 . e2 1 , 772 , 810 . a0 83 Loans from officers, directors, trustees, and key employees 83 a 64 a Tax-exempt bond liabilities 64a b Mortgages and other notes payable Oft e5 other liabilities (describe " SEE STATEMENT 10 ) 1 , 924 , 488 . e5 3 , 245 , 661 . 68 Total liabilities add lines sothrough ss 4 , 494 , 413 . off 5 , 255 , 704 . Organizations that follow SFAS 711, check here " LXJ and complete lines 67 through 69 and lines 13 and 74 $ e7 Unrestricted 7 , 145 , 780 . 67 6 , 495 , 632 . W se Temporarily restricted 1 , 039 , 472 . ee 1 , 448 , 362 . m 89 Permanently restricted 717 700 . 89 707 768 . Organizations that do not follow SFAS 177, check here " D and complete lines u 70 through 74 ,°, 70 Capital stock, trust principal, or current funds 70 11 Paid-in or capital surplus, w land, building, and equipment fund 77 N a M Retained earnings, endowment, accumulated income, or other lands 72 Z 73 Total net assets or fund balances (add lines 67 through 69 or lines 70 through 72, column (A)most equal line l3,column (B)must equal line 21) 8 , 902 , 952 . 73 8 , 651 , 762 . 174 Total liabilities andneteeseu/lundbelencee(addlines66and73) . ..,. ... ... .. .. ..,_ .,. ~ 13,397,365 . 74 r 13,907,466 . Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization How the public perceives an organization in such cases may be determined 6y the information presented on its return Therefore, please make sure the return is complete and accurate and fully descries, in Part III, the organization's programs and accomplishments 22W2 1 o,-zz-0a Form Reconciliation of Revenue per Audited Reconciliation of Expenses per Audited Financial Statements with Revenue per Financial Statements with Expenses per a I oral revenue, pains, and other support a Total expenses and losses per per audited financial statements audited financial statements b Amounts included on line a but not on b Amounts included on line a but not on line 17, Form 990 line 72, Form 990 (1) Donated services (1) Net unrealized pains and use of facilities $ on investments = (2) Prior year adjustments (2) Donated services reported on line 20, and use of facilities 111 Form 990 $ (3) Recoveries of prior (3) Lasses reported on year grants $ dine 20, Form 990 S 303,101 .
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