American Civil Liberties Union Foundation of Florida Inc
Nonprofit profile at a glance
- EIN
- 237137529
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Miami, FL, USA
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $14,432,670
- Expenses
- $10,851,662
- Assets
- $8,213,970
- Liabilities
- $713,043
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- ERIC SMAW (PRESIDENT)
Highest reported compensation
- GARY SAMPLE (CFO): $222,952 total reported compensation
- BACARDI JACKSON (EXECUTIVE DI): $187,845 total reported compensation
- FATIMA CUEVAS (KEY EMPLOYEE): $173,622 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To defend the civil liberties of the residents in the state of Florida
What it reported doing in 2024
Other litigation and public education on important civil liberties and civil rights issues that are confronting floridians but fall outside our primary campaigns such as the following: criminal justice the criminal justice system in Florida is built on structural and institutional racism and has a devastating, disparate impact on black and brown people. The aclu of Florida's criminal justice reform campaign aims to significantly reform Florida's criminal justice system to reduce incarceration and racial disparities, end the practice of suspending driver's licenses for non-driving offenses, increase the amount of rehabilitation credit currently incarcerated people can earn to reduce their sentence, and to end the use of unaffordable bail practices impacting people detained in Florida jails through litigation and public education initiatives. Reproductive rights despite the fact that two-thirds of floridians support the right to abortion and voters have consistently cast their ballots to protect that right, Florida politicians passed a dangerous 6 week ban last year. It strips floridians of their right to privacy and reproductive rights, offers little to no exceptions for rape or incest, and criminalizes doctors who offer abortion care to patients after that point. This law has had devastating effects due to the myriad of barriers people must navigate to get an abortion. Through litigation, research, advocacy, public education and storytelling, we are fighting to protect floridians' right to privacy and limit government interference in these important and personal medical decisions to ensure every floridian has the right to choose when and if to have a child. Lgbtq+ rights the lgbtq+ community in Florida-who has long struggled for basic recognition of their rights, dignity, and privacy-is under increased attack. Lgbtq+ people in Florida are being punished by policies that essentially ban classroom acknowledgement of their existence, prevent transgender people from using the appropriate restroom or receiving life- saving gender affirming care, seriously restrict proper pronoun use, and make it difficult for teachers to be supportive when we know that a single supportive teacher can save a queer student's life. Through litigation and public education, we are fighting the dangerous and discriminatory laws in Florida to keep all lgbtq+ people safe.
Operating model
- Revenue model
- Donor-supported. 88% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 59
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.4%; rating input score 68
- Program expense ratio: 90.6%; rating input score 91
- Fundraising efficiency: $22.96 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Pass
- 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; 66th 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: NotApplicable
- 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: 24.8%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 0.76; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 11.1%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: 20.6% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 19.2% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 5.5% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: 68.4% of revenue deployed · 90.6% of spending went to programs
- Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $9.8M in reported program spending
- Leadership: top reported pay $223K · 21 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $250K reported
- Consistency: 27 of 27 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 6 filing years from 2018 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Officer compensation ratio scored 17/100.