American Civil Liberties Union of San Diego & Imperial Counties Inc

Overview

Mission

American Civil Liberties Union of San Diego & Imperial Counties, Inc. (the Union) is a California Nonprofit Corporation (exempt under Section 501(c)(4)) incorporated on December 23, 1988. The Union 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 Union fights for individual rights and fundamental freedoms for all. The Union's activities include fostering, protecting, extending and obtaining civil liberty rights through educational, legal, legislative and community action.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 53% for direct work, and 47% for grants.

Nonprofit profile at a glance

EIN
330325795
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Headquarters
San Diego, CA, USA
Phone
6192322121
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.4%; rating input score 57
  • Program expense ratio: 83.4%; rating input score 83
  • Fundraising efficiency: $9.11 raised per $1 spent on fundraising; rating input score 35; 35th 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • 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: 31.2%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 13% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 57.4% of revenue deployed · 83.4% of spending went to programs
  • Governance: 23 of 23 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $294K · 30 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 12 annual filings from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 3 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 (DEPUTY DIRECTOR): $234,956 total reported compensation
  • CHERYL PHELPS (CHIEF COMM OFFICER): $196,555 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.