Aclu Foundation of Georgia Inc

Nonprofit profile at a glance

EIN
237115937
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
7703038111
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Civil Liberties

Official website

Reported finances

Revenue
$3,108,270
Expenses
$3,460,884
Assets
$553,325
Liabilities
$272,078

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JACK KENNEDY (PRESIDENT)
  • ANDREA YOUNG (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANDREA YOUNG (EXECUTIVE DIRECTOR): $229,951 total reported compensation
  • CHRISTOPHER BRUCE (POLICY AND ADVOCACY DIRECT): $210,628 total reported compensation
  • LISA ADLER (DEPUTY DIRECTOR): $166,622 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The aclu of Georgia is dedicated to preserving the civil liberties enshrined in the u.s. Constitution and bill of rights. Through litigation, lobbying, and communications, the aclu of Georgia works to preserve and enhance the rights of all citizens of Georgia without political partisanship. Foremost among these rights are freedom of speech and religion, the right to equal treatment under law, and the right to privacy.

What it reported doing in 2024

1) litigate constitutional and civil liberties violations in state, federal courts and administrative agencies; 2) public education to build awareness about civil liberties and individual rights; 3) community engagement to build volunteer support and partnerships.

Operating model

Revenue model
Donor-supported. 89% 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.

The verdict

SUPPORTED - 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: 74
  • Accountability: 100
  • Sustainability: 10
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 78.7%; rating input score 79
  • Fundraising efficiency: $5.73 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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: 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: -11.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 30.3%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 19.7% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 15.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 78.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $230K · 13 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.