American Civil Liberties Union of Vermont Inc

Overview

Mission

The ACLU of Vermont is a membership organization that protects civil liberties. Its work includes communication and advocacy with regards to rights guaranteed by the U.S. and State Constitutions.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.

Nonprofit profile at a glance

EIN
030221930
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Headquarters
Montpelier, VT, USA
Phone
8022236304
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 76
  • Accountability: 100
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25.4%; rating input score 25
  • Program expense ratio: 54.2%; rating input score 54
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 63.4%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 9.2; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 22.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 25.4% of revenue deployed · 54.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $60K in reported program spending
  • Leadership: top reported pay $176K · 17 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 8 annual filings from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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

17 people listed

Highest reported compensation

  • James Duff Lyall (Executive Director): $176,342 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.