Acton Institute
Legal name: Acton Institute for the Study of Religion and Liberty
Nonprofit profile at a glance
- EIN
- 382926822
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-T 2025
- Location
- Grand Rapids, MI, USA
- Phone
- 6164543080
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Civil Liberties
- Affiliation
- Christianity
Reported finances
- Revenue
- $8,912,544
- Expenses
- $12,018,869
- Assets
- $23,167,512
- Liabilities
- $254,885
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- KRIS MAUREN (PRESIDENT)
- REV ROBERT A SIRICO (PRESIDENT EMERITUS)
Highest reported compensation
- KRIS MAUREN (PRESIDENT): $417,542 total reported compensation
- STEPHEN BARROWS (CHIEF OPERATING OFFICER): $252,293 total reported compensation
- KEVIN AUGUSTYN (VP OF DEVELOPMENT): $237,437 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Acton Institute is a think tank whose mission is to promote a free and virtuous society characterized by individual liberty and sustained by religious principles. Importance of Social Institutions -** Since persons are by nature social, various human persons develop social institutions. The institutions of civil society, especially the family, are the primary sources of a society's moral culture. These social institutions are neither created by nor derive their legitimacy from the state. The state must respect their autonomy and provide the support necessary to ensure the free and orderly operation of all social institutions in their respective spheres. Human Action -** Human persons are by nature acting persons. Through human action, the person can actualize his potentiality by freely choosing the moral goods that fulfill his nature. Sin -** Although.
What it reported doing in 2025
Research: the institute's academic investigations are conducted by its research and publications department. The work produced at acton research includes the disciplines of philosophy, economics, theology, and history, among others, and it includes the contributions of both in-house research fellows, affiliates, and of invited scholars. Additionally, the materials and research produced at the acton institute are delivered locally in grand rapids as well as at national and international conferences with the goal of reaching the scholarly community at large.(continued on schedule o)the research and publications department publishes books, an academic journal, the acton institute's religion & liberty magazine, religion and liberty online, monographs, and occasional papers, along with essays at respected and scholarly online outlets. The research and publications department also produces the weekly acton line podcast. The journal of markets & morality is a semi-annual refereed journal that provides a forum for scholars from many disciplines to engage issues concerning the morality of the marketplace. Select primary sources are translated and edited for wider dissemination and use by scholars. Non-christians have also written articles and books addressing relevant themes of interest to the acton institute, such as liberty, religious freedom, and the free economy.the research and publications department also manages acton's academic scholarship programs. Fellowships are awarded to provide financial assistance to promising doctoral candidates, graduate students, seminarians, and scholars who are advancing an understanding of the connection between economic liberty and religious values. Free market mini-grants help fund university course development and faculty research in market economics at colleges, universities, and seminaries in the united states and canada. The freedom and prosperity grant promotes research by scholars internationally into the relationship between freedom and prosperity using the atlantic council freedom and prosperity indexes. The calihan academic grants provide financial assistance to scholars and graduate students whose academic work shows outstanding potential to advance understanding in the relationship between theology and the principles of the free and virtuous society. The annual novak award recipient is presented with a prize to acknowledge and reward new research on the relationship between religion, economic freedom, and the free and virtuous society. The international research grant provides financial assistance to promising international scholars and international institutions such as think tanks working at the intersection of religion and free markets.lastly, the research and publications department manages or helps manage a number of programs, including (1) conferences for scholars, graduate students, public intellectuals and leading religious figures, (2) an academic conference held annually in grand rapids, (3) and the scholarly and programmatic outreach of acton's rome office.internationally, we have held conferences on various topics such as economic liberty, justice, economic history, poverty and development, catholic social teaching, war and peace, protestant social thought, judaism and the economy, property rights, monetary policy, and limited government. Research and publications works with university administrators and presidents in a consultative capacity, and our scholars also liaise extensively with university professors around the world who share the same intellectual interests.
Operating model
- Revenue model
- Donor-supported. 90% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 90% 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.
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: 84
- Transparency & Controls: 73
- Accountability: 92
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 80.8%; rating input score 81
- Fundraising efficiency: $4.94 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings
Transparency & Controls
- Consistency checks: 95%; rating input score 95; 26th 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: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 97%; rating input score 97; 38th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 86.7%; rating input score 87; 19th 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: -34.9%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 1.93; rating input score 56; 56th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 78; 78th percentile among comparable filings
- Officer compensation ratio: 16.5%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: 1.5% per year; rating input score 100; 17th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 15th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 38th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 100% of revenue deployed · 80.8% of spending went to programs
- Governance: 13 of 15 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $9.7M in reported program spending
- Leadership: top reported pay $418K · 22 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $676K reported
- Consistency: 44 of 45 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 14 filed money-flow records
- Related organizations: 5 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 14/100.
- High — Sustainability: Operating margin scored 2/100.
- Review — Sustainability: Total-asset coverage ratio scored 56/100.
- High — Sustainability: Officer compensation ratio scored 20/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.