Ffrf Action Fund Inc

Nonprofit profile at a glance

EIN
883093826
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-EZ 2022
Location
Madison, WI, USA
Phone
6082568900
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Civil Rights
Affiliation
Christianity

Reported finances

Revenue
$626,811
Expenses
$507,322
Assets
$395,329
Liabilities
$248,336

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ANNIE LAURIE GAYLOR (PRESIDENT)

Highest reported compensation

  • LISA STRAND (TREASURER): $133,034 total reported compensation
  • ANNIE LAURIE GAYLOR (PRESIDENT): $131,767 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Develop and advocate for legislation, regulations and government programs to preserve the constitutional principle of separation between state and church, to advocate for the rights and views of nonbelievers, and to conduct research and publicize the views of elected officials concerning religious liberty issues.

What it reported doing in 2023

Ffrf action fund created its website, with an invitation to "become an advocate" to receive legislative action alerts at the federal, state and local level, along with links for news releases, blogs, a mission statement, board information and a section on secular issues. It launched a "secularist of the week" to honor or acknowledge public officials and others who promote state/church separation and true religious liberty and a "theocrat of the week" to educate about public officials seeking to undermine the first amendment. It rolled out a dynamic scorecard for the u.s. House based on membership in the congressional freethought caucus and cosponsorship of key bills, with 15 members achieving perfect scores. Its signature federal legislation was the health share transparency act, to protect consumers from the deceptive practices of health care sharing ministries. Ffrf action fund was able to locate story-tellers who had suffered due to the lack of government oversight.on the state level, ffrf action fund worked with a coalition to end child marriage in the united states, with three states passing laws setting the marriage age at 18 with no exceptions, including for religion. Ffrf action fund drafted and helped advance a bill in Michigan to inform criminal defendants about nonreligious alternatives to religious 12-step programs and worked to educate about the need in other states. Ffrf action fund issued more than 150 action alerts to about 30,000 advocates, most at the state level, and 16,000 advocates took action contacting government officials more than 152,000 times. Ffrf action fund monitored bills in all 50 states, tracking and reviewing nearly 2,000 bills. Ffrf action fund worked hard to defeat a bill that died in Texas requiring ten commandments in every classroom. Ffrf action fund fought chaplain-in-school bills, voucher bills and bills based on religious doctrine against reproductive and lgbtq-plus rights, among others. We partnered with groups to host content-based webinars on topics ranging from medical aid in dying to blasphemy laws. Ffrf action fund sent "rapid response" letters to various public officials promoting christian nationalism along with 66 press releases.

Operating model

Revenue model
Affiliate-supported. 80% of the money available for current operations came from contributions from related organizations.
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 a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 48
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.3%; rating input score 65
  • Program expense ratio: 80.5%; rating input score 80
  • Fundraising efficiency: $10.8 raised per $1 spent on fundraising; rating input score 41; 41st 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: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 122.8% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 90% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 65.3% of revenue deployed · 80.5% of spending went to programs
  • Governance: 2 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $408K in reported program spending
  • Leadership: top reported pay $133K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • 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 — Accountability: Independent voting board scored 50/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.