American Civil Liberties Union of West V

Nonprofit profile at a glance

EIN
550681531
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Charleston, WV, USA
Phone
3043459246
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$2,302,388
Expenses
$2,146,453
Assets
$2,281,785
Liabilities
$371,384

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ANNE FARMER (BOARD PRESIDENT)
  • NAOMI COHEN (VICE PRESIDENT)

People named in this filing

  • MORGAN FOWLER (BOARD MEMBER)
  • QUENTON ANTHONY KING (BOARD MEMBER)
  • CATHEY C SAWYER (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The american civil liberties union of West Virginia (aclu-wv) is a non-partisan, non-profit membership organization whose mission is to fulfill the promise of the bill of rights for all west virginians and expand the reach of its guarantees to new areas. These rights include: your first amendment rights - freedom of speech, association and assembly; freedom of the press, and freedom of religion. Your right to equal protection under the law - protection against unlawful discrimination. Your right to due process - fair treatment by the government whenever the loss of your liberty or property is at stake. Your right to privacy - freedom from unwarranted government intrusion into your personal and private affairs. The aclu also works to extend rights to segments of our population that have traditionally been denied their rights, including people of color; women; lgbtq; prisoners; and people with disabilities.

What it reported doing in 2024

The appalachian queer youth summit; legal cases like the wheeling water case; a public outreach program that provided multiple civic engagement and education programs throughout the year.

Operating model

Revenue model
Donor-supported. 83% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.7%; rating input score 57
  • Program expense ratio: 60.7%; rating input score 61
  • Fundraising efficiency: $22.78 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.8%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 19.9% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 17.4% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 56.7% of revenue deployed · 60.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 44 of 44 current checks pass
  • Schedules: 5 filed schedules · includes major donors and related organizations
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.