American Civil Liberties Union of New Mexico Foundation

Nonprofit profile at a glance

EIN
850275276
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Albuquerque, NM, USA
Phone
5052665915
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,708,932
Expenses
$4,112,355
Assets
$6,768,161
Liabilities
$1,126,808

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

Leadership & pay

22 people listed

Executive titles in this filing

  • KEVIN HOOVER (PRESIDENT)

Highest reported compensation

  • PETER SIMONSON (EXEC DIR): $228,454 total reported compensation
  • LEON HOWARD (INTERIM EXEC): $161,262 total reported compensation
  • MARIA M SANCHEZ (LEGAL DIRECT): $146,133 total reported compensation

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

Overview

Mission

Aclu of nm foundation is the state affiliate of alcu, the nation's premier civil rights and civil liberties organization. Our purpose is to protect and advance justice, liberty, and equity.

What it reported doing in 2024

Aclu of New Mexico foundation is the state affiliate of the american civil liberties union, the nation's premier civil rights and civil liberties organization. Its purpose is to protect and advance justice, liberty, and equity as guaranteed by the constitutions of New Mexico and the united states. The foundation works to make these principles a lived reality for all people in New Mexico, with particular attention to the rights of those who have been historically disenfranchised. It advances large-scale impact across a wide range of issues, including border rights, corrections reform, criminal legal reform, free speech, immigrants' rights, indigenous justice, gender equity, police practices, and racial justice. The foundation pursues this work through litigation, legislative advocacy, and public education, and partners with individuals and communities affected by injustice to inform and mobilize people throughout the state. Those most directly impacted by systemic inequities remain essential partners in shaping and advancing this work.

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 95% 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: 79
  • Transparency & Controls: 77
  • Accountability: 95
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.3%; rating input score 90
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: $6.93 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th 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: 99%; rating input score 99; 37th percentile among comparable filings
  • 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 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: -10.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 25.4%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 90.3% of revenue deployed · 78% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $228K · 22 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 4 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 — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.