American Constitutional Rights Union

Nonprofit profile at a glance

EIN
522121856
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Naples, FL, USA
Phone
8777302278
Rating
65
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Civil Liberties

Official website

Reported finances

Revenue
$1,739,765
Expenses
$1,606,969
Assets
$1,567,106
Liabilities
$56,261

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • LORI ROMAN (CHAIRMAN & CEO)

Highest reported compensation

  • LORI ROMAN (CHAIRMAN & CEO): $312,776 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Acru monitors and counters threats to our constitutional rights and promotes government transparency and constitutional government.

What it reported doing in 2025

Program goal is to protect the constitutional rights of all americans through education and litigation. The acru also works to protect election integrity through the us by stopping voter suppression and fraud.

Operating model

Revenue model
Donor-supported. 98% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 69
  • Accountability: 67
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73%; rating input score 73
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $13.39 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.6%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 19.5%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -6.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -7.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 73% of revenue deployed · 78.6% of spending went to programs
  • Governance: 7 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $313K · 8 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $231K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.