American Civil Liberties Union Foundation Inc
ACLU Foundation maintains strong asset growth and consistent program spending.
EIN: 136213516 · New York, NY · NTEE: R600 · Updated: 2026-03-28
Is American Civil Liberties Union Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Civil Liberties Union Foundation Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Civil Liberties Union Foundation Inc
American Civil Liberties Union Foundation Inc (EIN: 136213516) is a nonprofit organization based in New York, NY, classified under NTEE code R600. The organization reported total revenue of $461.4M and total assets of $961.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Civil Liberties Union Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Civil Liberties Union Foundation Inc is a major nonprofit that has been operating for 59 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 7.2%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $185.1M |
| Total Expenses | $201.7M |
| Surplus / Deficit | $-16,537,597 |
| Total Assets | $828.6M |
| Total Liabilities | $148.5M |
| Net Assets | $680.1M |
| Operating Margin | -8.9% |
| Debt-to-Asset Ratio | 17.9% |
| Months of Reserves | 49.3 months |
Financial Health Grade: B
In 2024, American Civil Liberties Union Foundation Inc reported a deficit of $16.5M with expenses exceeding revenue, holds 49.3 months of operating reserves (strong position), has a debt-to-asset ratio of 17.9% (very low leverage).
Financial Trends
Over 13 years of filings (2012–2024), American Civil Liberties Union Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 7.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -8.0% | +8.2% | +5.5% |
| 2023 | -16.8% | +7.9% | -4.8% |
| 2022 | +0.0% | -0.2% | +12.2% |
| 2021 | +30.4% | +22.5% | +46.5% |
| 2020 | -9.7% | +0.5% | +1.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1280 |
| IRS Ruling Date | 1967 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Civil Liberties Union Foundation Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 12%
- programs: 80%
- fundraising: 8%
According to IRS 990 filings, American Civil Liberties Union Foundation Inc allocates its expenses as follows: admin: 12%, programs: 80%, fundraising: 8%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $16.5M, with expenses exceeding revenue.
- Debt-to-asset ratio: 17.9%.
Executive Compensation Analysis
The provided data consistently reports 0% officer compensation across all listed filing periods, which is unusual for an organization of this size and revenue. This suggests that executive compensation may be reported under different categories or is not included in the 'Officer Comp' field in the provided summary, requiring a deeper dive into the full 990 forms for a complete understanding of executive pay relative to the organization's substantial financial scale.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Civil Liberties Union Foundation Inc's IRS 990 filings:
- Unclear executive compensation reporting in summary data (0% officer comp consistently reported)
Strengths
The following positive indicators were identified for American Civil Liberties Union Foundation Inc:
- Strong and growing asset base ($961,853,261 latest assets)
- Consistent program spending focus (estimated 80% of expenses)
- Significant revenue growth over the past decade
- Healthy asset-to-liability ratio, indicating strong financial solvency
- Large scale and national impact in civil liberties advocacy
Frequently Asked Questions about American Civil Liberties Union Foundation Inc
Is American Civil Liberties Union Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, American Civil Liberties Union Foundation Inc (EIN: 136213516) some concerns. Mission Score: 85/100. 1 red flag identified, 5 strengths noted.
How does American Civil Liberties Union Foundation Inc spend its money?
American Civil Liberties Union Foundation Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Civil Liberties Union Foundation Inc tax-deductible?
American Civil Liberties Union Foundation Inc is registered as a tax-exempt nonprofit (EIN: 136213516). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the ACLU Foundation a good charity?
Based on its strong financial health, significant program spending, and consistent growth in assets, the ACLU Foundation appears to be a well-managed and impactful charity. Its mission focus and financial stability are positive indicators.
Why is officer compensation consistently reported as 0%?
The consistent reporting of 0% for 'Officer Comp' in the provided summary is unusual for an organization of this size. It suggests that executive compensation might be reported under different expense categories within the full IRS 990 forms, or that the summary data provided does not capture this specific detail. A review of the full 990s would be necessary to understand executive compensation practices.
How has the organization's revenue trended over time?
The ACLU Foundation has experienced significant revenue growth over the past decade, from $94,047,925 in 2015 to $461,379,142 in its latest filing. While there have been fluctuations year-to-year, the overall trend is upward, indicating strong donor support and financial capacity.
What is the organization's asset-to-liability ratio?
The organization maintains a very healthy asset-to-liability ratio. For example, in the 202403 period, assets were $828,604,389 against liabilities of $148,492,194, indicating strong financial solvency and a robust balance sheet.
Filing History
IRS 990 filing history for American Civil Liberties Union Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), American Civil Liberties Union Foundation Inc's revenue has grown by 129.7%, moving from $80.6M to $185.1M. Total assets increased by 142.9% over the same period, from $341.1M to $828.6M. Total functional expenses rose by 181.9%, from $71.5M to $201.7M. In its most recent filing year (2024), American Civil Liberties Union Foundation Inc reported a deficit of $16.5M, with expenses exceeding revenue. The organization holds $148.5M in liabilities against $828.6M in assets (debt-to-asset ratio: 17.9%), resulting in net assets of $680.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $185.1M | $201.7M | $828.6M | $148.5M | — | View 990 |
| 2023 | $201.2M | $186.3M | $785.6M | $145.5M | — | — |
| 2022 | $241.9M | $172.7M | $824.8M | $166.0M | — | View 990 |
| 2021 | $241.8M | $173.1M | $735.1M | $148.3M | — | View 990 |
| 2020 | $185.5M | $141.3M | $501.7M | $112.1M | — | View 990 |
| 2019 | $205.4M | $140.7M | $496.5M | $125.0M | — | View 990 |
| 2018 | $146.3M | $115.5M | $452.8M | $110.2M | — | — |
| 2017 | $152.2M | $121.0M | $400.4M | $103.1M | — | View 990 |
| 2016 | $95.3M | $84.3M | $341.7M | $96.0M | — | View 990 |
| 2015 | $94.0M | $85.7M | $327.6M | $85.9M | — | View 990 |
| 2014 | $70.3M | $89.3M | $323.9M | $75.3M | — | View 990 |
| 2013 | $68.2M | $74.2M | $337.8M | $70.6M | — | View 990 |
| 2012 | $80.6M | $71.5M | $341.1M | $68.2M | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $185.1M, expenses of $201.7M, and assets of $828.6M (revenue -8.0% year-over-year).
- 2023: Revenue of $201.2M, expenses of $186.3M, and assets of $785.6M (revenue -16.8% year-over-year).
- 2022: Revenue of $241.9M, expenses of $172.7M, and assets of $824.8M (revenue +0.0% year-over-year).
- 2021: Revenue of $241.8M, expenses of $173.1M, and assets of $735.1M (revenue +30.4% year-over-year).
- 2020: Revenue of $185.5M, expenses of $141.3M, and assets of $501.7M (revenue -9.7% year-over-year).
- 2019: Revenue of $205.4M, expenses of $140.7M, and assets of $496.5M (revenue +40.5% year-over-year).
- 2018: Revenue of $146.3M, expenses of $115.5M, and assets of $452.8M (revenue -3.9% year-over-year).
- 2017: Revenue of $152.2M, expenses of $121.0M, and assets of $400.4M (revenue +59.7% year-over-year).
- 2016: Revenue of $95.3M, expenses of $84.3M, and assets of $341.7M (revenue +1.3% year-over-year).
- 2015: Revenue of $94.0M, expenses of $85.7M, and assets of $327.6M (revenue +33.8% year-over-year).
- 2014: Revenue of $70.3M, expenses of $89.3M, and assets of $323.9M (revenue +3.1% year-over-year).
- 2013: Revenue of $68.2M, expenses of $74.2M, and assets of $337.8M (revenue -15.4% year-over-year).
- 2012: Revenue of $80.6M, expenses of $71.5M, and assets of $341.1M.
Data Sources and Methodology
This transparency report for American Civil Liberties Union Foundation Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.