American Civil Liberties Union of Wisconsin Foundation Inc

Nonprofit profile at a glance

EIN
237052345
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Milwaukee, WI, USA
Phone
4142724032
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public, Societal Benefit

Official website

Reported finances

Revenue
$2,134,032
Expenses
$2,188,808
Assets
$2,688,307
Liabilities
$112,228

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

Leadership & pay

11 people listed

Executive titles in this filing

  • WILLIAM SULTON (PRESIDENT)
  • ANGELA LANG (VICE PRESIDENT)
  • MELINDA BRENNAN (EXECUTIVE DIRECTOR)
  • SARAH SIEGEL (DEPUTY EXECUTIVE DIRECTOR)

Highest reported compensation

  • MELINDA BRENNAN (EXECUTIVE DIRECTOR): $188,252 total reported compensation
  • SARAH SIEGEL (DEPUTY EXECUTIVE DIRECTOR): $135,264 total reported compensation
  • RYAN COX (LEGAL DIRECTOR): $123,080 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 american civil liberties union of Wisconsin foundation, inc. (the "foundation") protects and promotes the civil liberties and civil rights of all Wisconsin residents by means of litigation, advocacy, public education, research, and organizing.

What it reported doing in 2024

The foundation maintains and educates its statewide community members across all age groups by using appropriate communication. The foundation is frequently the only voice on behalf of civil liberties when controversial issues arise or the rights of disenfranchised groups are in jeopardy. The foundation, through its litigation and community engagement programs, identifies current and potential violations of civil liberties and civil rights by reviewing nearly 3,000 legal inquiries received each year. The foundation provides services to appropriate referrals or legal representation by staff or volunteer attorneys. See schedule o for additional information. Successes during the year ended march 31, 2025 included expansion of the foundation's work in the following:- educating and supporting the public about police accountability- continued education and advocacy in favor of electoral enfranchisementlegal services may take many forms: advocacy, administrative complaints, amicus or "friend of the court" briefs, direct representation of individuals, or large-impact litigation on behalf of classes of Wisconsin residents. Monitoring the extent and adequacy of civil liberties and civil rights protection is another program area. In addition to analyzing the inquiries received by the foundation's legal department, the foundation is in frequent contact with community groups who help identify existing or potential civil liberties and civil rights problems. The foundation frequently uses public records requests to investigate specific concerns. The foundation's attorneys regularly file suits and monitor cases regarding issues such as the following:- voting rights- police, prisons, and criminal justice- due process- lgbtq+ rights- free speech

Operating model

Revenue model
Donor-supported. 95% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63%; rating input score 63
  • Program expense ratio: 60.5%; rating input score 60
  • Fundraising efficiency: $4.85 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • 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; 63rd 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.6%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 20.4%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 63% of revenue deployed · 60.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $188K · 11 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.