Aclu Foundation of San Diego & Imperial Counties

Overview

Mission

ACLU Foundation of San Diego & Imperial Counties, Inc. (the Foundation) is a California Nonprofit Corporation (exempt under Section 501(c)(3)) incorporated on December 23, 1988. The Foundation works to protect and expand fairness, equity, and freedom through community engagement, building power, policy advocacy, and impact litigation.

What it reported doing in 2024

The Foundation works to protect and expand fairness, equity, and freedom through community engagement, building power, policy advocacy, and impact litigation.

Operating model

Revenue model
Donor-supported. 81% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

Nonprofit profile at a glance

EIN
330325791
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Headquarters
San Diego, CA, USA
Phone
6192322121
Rating
83
Verdict
STRONG
Rating confidence
Standard

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.5%; rating input score 90
  • Program expense ratio: 73.4%; rating input score 73
  • Fundraising efficiency: $6.19 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -22.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 26.1%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 90.5% of revenue deployed · 73.4% of spending went to programs
  • Governance: 23 of 23 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.5M in reported program spending
  • Leadership: top reported pay $294K · 30 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $126K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 annual filings from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 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

30 people listed

Highest reported compensation

  • NORMA CHAVEZ-PETERSON (Executive Dir.): $294,125 total reported compensation
  • JEFFREY WERGELES (FMR Deputy Dir): $234,956 total reported compensation
  • CHERYL PHELPS (CHIEF COMM OFFICER): $196,555 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.