American Civil Liberties Union of Alabama Foundation

Nonprofit profile at a glance

EIN
630883872
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Montgomery, AL, USA
Phone
3342652754
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public, Societal Benefit

Reported finances

Revenue
$2,426,168
Expenses
$3,303,198
Assets
$5,163,687
Liabilities
$318,676

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

Leadership & pay

23 people listed

Executive titles in this filing

  • JATAUNE BOSBY GILCHRIST (EXECUTIVE DIRECTOR)
  • GLORY MCLAUGHLIN (IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • JATAUNE BOSBY GILCHRIST (EXECUTIVE DIRECTOR): $212,202 total reported compensation
  • ALISON MOLLMAN (LEGAL DIRECTOR): $155,204 total reported compensation
  • AJ REESE (CHIEF FINANCIAL OFFICER): $130,037 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 Alabama foundation battles to protect and expand the civil liberties and civil rights of alabamians.

What it reported doing in 2024

Aclu provides public education pertaining to civil liberties and constitutional rights. Aclu sponsors litigation to establish and protect civil liberties.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 80
  • Transparency & Controls: 70
  • Accountability: 91
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 96
  • Program expense ratio: 70.7%; rating input score 71
  • Fundraising efficiency: $7.54 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -36.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 15.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 11.7% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 20.7% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 70.7% of spending went to programs
  • Governance: 19 of 19 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $212K · 23 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 28/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.