American Civil Liberties Union Foundation

Legal name: American Civil Liberties Union Foundation Inc

Overview

Mission

As noted in its articles of incorporation, the mission of the aclu foundation is "to encourage, sponsor, and facilitate the cultivation and diffusion of knowledge and understanding of the various civil liberties and civil rights which are protected by the constitution and laws of the united states or of the various states to persons involved in activities wherein their civil rights and liberties are threatened or infringed." the aclu foundation today remains focused on the overarching goals set by its founders, serving as the nation's guardian of liberty, working daily in courts, legislatures and communities to defend and preserve the individual rights and liberties that the constitution and laws of the us guarantee. The aclu also works to extend rights to segments of the population that have traditionally been denied their rights, including people of color; women; lesbians, gay men, bisexuals and transgender and gender nonbinary people; prisoners; and persons with disabilities.

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 86% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

Nonprofit profile at a glance

EIN
136213516
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Headquarters
New York, NY, USA
Phone
2125492500
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Public, Societal Benefit

Official website

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 91
  • Accountability: 100
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.6%; rating input score 68
  • Program expense ratio: 83.5%; rating input score 84
  • Fundraising efficiency: $13.83 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 89.5%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.5%; rating input score 99; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 76th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 3.92; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 67.6% of revenue deployed · 83.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $205.1M in reported program spending
  • Leadership: top reported pay $1.1M · 32 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.9M reported
  • Consistency: 41 of 43 current checks pass · 2 findings to review
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 annual filings from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 82 filed money-flow records
  • Related organizations: 77 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

32 people listed

Highest reported compensation

  • ANTHONY D ROMERO (EXECUTIVE DIRECTOR/CEO): $1,128,202 total reported compensation
  • TERENCE R DOUGHERTY (DEP. EXECUTIVE DIRECTOR/GENERAL COUNSEL): $659,249 total reported compensation
  • KARY MOSS (NATIONAL DIRECTOR OF AFFILIATES SUPPORT & NATIONWIDE INITIATIVES): $646,994 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.