Civic Intelligence

American CIVIL Liberties Union Foundation of Florida Inc

EIN 23-7137529 • 501(c)3 • Miami, FL

Profile

To defend the civil liberties of the residents in the state of florida

4343 W Flagler St Ste 400Miami, FL 33134-1585

www.aclufl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.09x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.05x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$222,952

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

95th percentile

62%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

124%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$8,213,970

Up $3,138,946 (+62%) from 2024

Liabilities

Down

$713,043

Down $443,232 (-38%) from 2024

Net Assets

Up

$7,500,927

Up $3,582,178 (+91%) from 2024

Revenue

Up

$14,432,670

Up $7,984,965 (+124%) from 2024

Expenses

Up

$10,851,662

Up $3,538,368 (+48%) from 2024

Net Income

Up

$3,581,008

Up $4,446,597 (+514%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2019: $4,737,806Liabilities 2019: $124,194Net Assets 2019: $4,613,6122019Assets 2020: $5,213,307Liabilities 2020: $112,358Net Assets 2020: $5,100,9492020Assets 2021: $6,956,065Liabilities 2021: $559,967Net Assets 2021: $6,396,0982021Assets 2022: $5,885,813Liabilities 2022: $198,624Net Assets 2022: $5,687,1892022Assets 2023: $6,045,841Liabilities 2023: $1,305,257Net Assets 2023: $4,740,5842023Assets 2024: $5,075,024Liabilities 2024: $1,156,275Net Assets 2024: $3,918,7492024Assets 2025: $8,213,970Liabilities 2025: $713,043Net Assets 2025: $7,500,9272025

Highlighted filing

2025

Assets$8,213,970
Liabilities$713,043
Net Assets$7,500,927

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2019: $4,063,854Expenses 2019: $3,383,490Net Income 2019: $680,3642019Revenue 2020: $4,180,075Expenses 2020: $3,487,261Net Income 2020: $692,8142020Revenue 2021: $5,379,725Expenses 2021: $4,797,133Net Income 2021: $582,5922021Revenue 2022: $5,682,955Expenses 2022: $6,349,200Net Income 2022: -$666,2452022Revenue 2023: $5,732,370Expenses 2023: $6,611,859Net Income 2023: -$879,4892023Revenue 2024: $6,447,705Expenses 2024: $7,313,294Net Income 2024: -$865,5892024Revenue 2025: $14,432,670Expenses 2025: $10,851,662Net Income 2025: $3,581,0082025

Highlighted filing

2025

Revenue$14,432,670
Expenses$10,851,662
Net Income$3,581,008

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 1, 2025
Return Version
2024v5.0
Gross Receipts
$14,435,061
Mission and Program Overview

Mission

To defend the civil liberties of the residents in the state of florida

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,371,421$5,529,496▲ $2,158,075
Cash and Non-Interest-Bearing Accounts$237,409$305,164▲ $67,755
Prepaid Expenses and Deferred Charges$66,892$73,464▲ $6,572
Accounts Receivable$93,310$60,000▼ $33,310
Land, Buildings, and Equipment, Net$35,678$12,581▼ $23,097
Total Assets$5,075,024$8,213,970▲ $3,138,946
Other Assets Total$1,270,314$2,233,265▲ $962,951
Liabilities
Other Liabilities$1,015,776$676,879▼ $338,897
Accounts Payable and Accrued Expenses$140,499$36,164▼ $104,335
Total Liabilities$1,156,275$713,043▼ $443,232
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,301,684$7,180,129▲ $3,878,445
Net Assets With Donor Restrictions$617,065$320,798▼ $296,267
Total Net Assets Fund Balance$3,918,749$7,500,927▲ $3,582,178
Total Liabilities and Net Assets / Fund Balance$5,075,024$8,213,970▲ $3,138,946

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$12,581$427,350$439,931
Other Assets Org$26,992--
Other Securities$5,529,496--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$12,399-▲ $469-$12,868
2023$11,989-▲ $410-$12,399
2022$12,631-▼ $642-$11,989
2021$12,637-▼ $6-$12,631
2020$9,159-▲ $3,478-$12,637
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary SampleCFOPT$200,077$22,875$222,952
Bacardi JacksonExecutive DiPT$167,887$19,958$187,845
Bacardi JacksonExecutive Director-$167,887$19,958$187,845
Fatima CuevasKey EmployeeFT$159,324$14,298$173,622
Daniel TilleyKey EmployeeFT$160,456$12,245$172,701
Kara L GrossKey EmployeeFT$134,849$22,875$157,724
Sara LatshawKey EmployeeFT$134,973$14,030$149,003
Krsha SendonKey EmployeeFT$130,389$6,009$136,398

Board Members and Trustees

NameTitle
Eric SmawPresident
Janet TaylorDirector
Jennifer TomlinsonDirector
Lynn Gaudioso HankinDirector
Michael BermanDirector
ROSEMARY O'HARADirector
Robert Osborne SrDirector
Teresa PonteDirector
Trelvis RandolphDirector
Lynda BalintAff Equity O
Mark ChaetNational Boa
Charlton CopelandSecretary
Michael MeyersTreasurer
Tiffany L HiltonVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Global Strategy GroupPolling Firm215 PARK AVENUE SOUTH 15TH FL, New York, NY 10003$249,500
Revenue and Support

Revenue Composition

Contributions and Grants
$12,694,688
Program Service Revenue
$1,571,274
Investment Income
$155,558
Other Revenue
$11,150
All Other Contributions
$12,694,688
Change in Net Assets
$3,581,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,907,940
Salaries, Compensation, and Employee Benefits$2,943,722
Total Fundraising Expense$552,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$6,374,650$25,274$10,660$6,410,584
Other Salaries and Wages$1,604,670$129,089$233,196$1,966,955
All Other Expenses$204,818$24,119$106,123$335,060
Other Employee Benefits$266,090$21,406$38,669$326,165
Payroll Taxes$211,438$17,009$30,727$259,174
Current Officers, Directors, Trustees, and Key Employees$165,447$13,309$24,044$202,800
Pension Plan Contributions$153,886$12,379$22,363$188,628
Fees for Services Accounting-$113,697-$113,697
Office Expenses$72,960$25,297$843$99,100
Other Expenses$94,645$4$67,671$94,645
Conferences and Meetings$65,214$4,884$200$70,298
Insurance$18,404$918$2,171$21,493
Travel$15,716--$15,716
Total Functional Expenses$9,828,299$470,422$552,941$10,851,662
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use Liabilities$577,229
Accrued Expenses$99,650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The american civil liberties union foundation, inc. Is organized as a nonstock corporation.

Form 990, Page 6, Part VI, Line 7A

The board members of this organization have the right to elect/appoint one or more members of the governing body.

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is provided to the governing body of the organization and is reviewed by the treasurer and the director of finance before it is filed.

Form 990, Page 6, Part VI, Line 12C

Any and all conflicts of interest or potential conflicts of interest are required to be disclosed in a questionaire which is part of the annual audit of the qrganization.

Form 990, Page 6, Part VI, Line 15A

The process for determining the compensation of the president, ceo, and executive director of the organization includes review and approval of the executive committee. All decisions of the executive committee are presented to the full board of directors for approval.

Form 990, Page 6, Part VI, Line 15B

The process for determining the compensation of other officers and key employees of the organization includes staff salaries review every 3 years by an external consultant providing a salary survey, a copy of which is provided to the executive committee. The executive director salary is presented to the full board of directors for approval.

Form 990, Page 6, Part VI, Line 19

A copy of any governing document is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Civil Liberties Union
EIN
23-7137529
Address
4343 W FLAGLER ST STE 400, MIAMI, FL 33134-1585

Signing Officer

Name
Bacardi Jackson
Title
Executive Director
Phone
7863632704
Signed
2025-12-01

Organization Details

Principal Officer
Eric Smaw
Formed
1971
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
14
Employees
59
Volunteers
12

Preparer

Firm
Sharff Wittmer Kurtz Jackson & Diaz Pa
Address
4621 PONCE DE LEON BLVD, CORAL GABLES, FL 33146
Preparer
Luis E Diaz CPA
Phone
3056667229
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Other litigation and public education on important civil liberties and civil rights issues that are confronting floridians but fall outside our primary campaigns such as the following: criminal justice the criminal justice system in florida is built on structural and institutional racism and has a devastating, disparate impact on black and brown people. The aclu of florida's criminal justice reform campaign aims to significantly reform florida's criminal justice system to reduce incarceration and racial disparities, end the practice of suspending driver's licenses for non-driving offenses, increase the amount of rehabilitation credit currently incarcerated people can earn to reduce their sentence, and to end the use of unaffordable bail practices impacting people detained in florida jails through litigation and public education initiatives. Reproductive rights despite the fact that two-thirds of floridians support the right to abortion and voters have consistently cast their ballots to protect that right, florida politicians passed a dangerous 6 week ban last year. It strips floridians of their right to privacy and reproductive rights, offers little to no exceptions for rape or incest, and criminalizes doctors who offer abortion care to patients after that point. This law has had devastating effects due to the myriad of barriers people must navigate to get an abortion. Through litigation, research, advocacy, public education and storytelling, we are fighting to protect floridians' right to privacy and limit government interference in these important and personal medical decisions to ensure every floridian has the right to choose when and if to have a child. Lgbtq+ rights the lgbtq+ community in florida-who has long struggled for basic recognition of their rights, dignity, and privacy-is under increased attack. Lgbtq+ people in florida are being punished by policies that essentially ban classroom acknowledgement of their existence, prevent transgender people from using the appropriate restroom or receiving life- saving gender affirming care, seriously restrict proper pronoun use, and make it difficult for teachers to be supportive when we know that a single supportive teacher can save a queer student's life. Through litigation and public education, we are fighting the dangerous and discriminatory laws in florida to keep all lgbtq+ people safe.

Form 990, Part V

The organization uses an unrelated third party professional employer

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IRS990/ProgSrvcAccomActy2Grp/Desc0IMMIGRANTS' RIGHTS IMMIGRATION POLICY IN FLORIDA CURRENTLY INSTILLS FEAR IN IMMIGRANT COMMUNITIES, HARMS INDIVIDUALS, SEPARATES FAMILIES, AND IS WILDLY DISCRIMINATORY. FLORIDA IS ALSO HOME TO SEVERAL IMMIGRATION DETENTION CENTERS, AND THE PRACTICES IN THESE FACILITIES ARE RESPONSIBLE FOR UNTOLD SUFFERING, HUMAN RIGHTS VIOLATIONS, AND DEATHS. THROUGH PUBLIC EDUCATION AND LITIGATION EFFORTS, THE ACLU OF FLORIDA'S IMMIGRANTS' RIGHTS CAMPAIGN AIMS TO BRING AN END TO UNCONSTITUTIONAL IMMIGRATION ENFORCEMENT PRACTICES, END MASS IMMIGRATION DETENTION, ENSURE DUE PROCESS, WHILE CREATING SAFER COMMUNITIES FOR IMMIGRANT FLORIDIANS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0VOTING RIGHTS VOTING IS THE CORNERSTONE OF OUR DEMOCRACY AND THE FUNDAMENTAL RIGHT UPON WHICH ALL OUR CIVIL LIBERTIES REST. FLORIDA CONTINUES TO SUPPRESS VOTING RIGHTS, IMPOSE RACIALLY GERRYMANDERED MAP, AND HEIGHTEN BARRIERS TO REGISTRATION WHICH SEVERELY LIMITS ACCESS TO VOTING. THE ACLU OF FLORIDA'S VOTING RIGHTS CAMPAIGN AIMS TO SIGNIFICANTLY EXPAND VOTING RIGHTS AND PARTICIPATION AMONG ALL ELIGIBLE FLORIDIANS. THIS EFFORT IS PURSUED THROUGH PUBLIC EDUCATION CAMPAIGNS AND LITIGATION. AT ANY GIVEN TIME, THE DEPARTMENT IS INVOLVED IN DOZENS OF INVESTIGATIONS, RESEARCH ASSIGNMENTS, AND LEGAL CASES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER LITIGATION AND PUBLIC EDUCATION ON IMPORTANT CIVIL LIBERTIES AND CIVIL RIGHTS ISSUES THAT ARE CONFRONTING FLORIDIANS BUT FALL OUTSIDE OUR PRIMARY CAMPAIGNS SUCH AS THE FOLLOWING: CRIMINAL JUSTICE THE CRIMINAL JUSTICE SYSTEM IN FLORIDA IS BUILT ON STRUCTURAL AND INSTITUTIONAL RACISM AND HAS A DEVASTATING, DISPARATE IMPACT ON BLACK AND BROWN PEOPLE. THE ACLU OF FLORIDA'S CRIMINAL JUSTICE REFORM CAMPAIGN AIMS TO SIGNIFICANTLY REFORM FLORIDA'S CRIMINAL JUSTICE SYSTEM TO REDUCE INCARCERATION AND RACIAL DISPARITIES, END THE PRACTICE OF SUSPENDING DRIVER'S LICENSES FOR NON-DRIVING OFFENSES, INCREASE THE AMOUNT OF REHABILITATION CREDIT CURRENTLY INCARCERATED PEOPLE CAN EARN TO REDUCE THEIR SENTENCE, AND TO END THE USE OF UNAFFORDABLE BAIL PRACTICES IMPACTING PEOPLE DETAINED IN FLORIDA JAILS THROUGH LITIGATION AND PUBLIC EDUCATION INITIATIVES. REPRODUCTIVE RIGHTS DESPITE THE FACT THAT TWO-THIRDS OF FLORIDIANS SUPPORT THE RIGHT TO ABORTION AND VOTERS HAVE CONSISTENTLY CAST THEIR BALLOTS TO PROTECT THAT RIGHT, FLORIDA POLITICIANS PASSED A DANGEROUS 6 WEEK BAN LAST YEAR. IT STRIPS FLORIDIANS OF THEIR RIGHT TO PRIVACY AND REPRODUCTIVE RIGHTS, OFFERS LITTLE TO NO EXCEPTIONS FOR RAPE OR INCEST, AND CRIMINALIZES DOCTORS WHO OFFER ABORTION CARE TO PATIENTS AFTER THAT POINT. THIS LAW HAS HAD DEVASTATING EFFECTS DUE TO THE MYRIAD OF BARRIERS PEOPLE MUST NAVIGATE TO GET AN ABORTION. THROUGH LITIGATION, RESEARCH, ADVOCACY, PUBLIC EDUCATION AND STORYTELLING, WE ARE FIGHTING TO PROTECT FLORIDIANS' RIGHT TO PRIVACY AND LIMIT GOVERNMENT INTERFERENCE IN THESE IMPORTANT AND PERSONAL MEDICAL DECISIONS TO ENSURE EVERY FLORIDIAN HAS THE RIGHT TO CHOOSE WHEN AND IF TO HAVE A CHILD. LGBTQ+ RIGHTS THE LGBTQ+ COMMUNITY IN FLORIDA-WHO HAS LONG STRUGGLED FOR BASIC RECOGNITION OF THEIR RIGHTS, DIGNITY, AND PRIVACY-IS UNDER INCREASED ATTACK. LGBTQ+ PEOPLE IN FLORIDA ARE BEING PUNISHED BY POLICIES THAT ESSENTIALLY BAN CLASSROOM ACKNOWLEDGEMENT OF THEIR EXISTENCE, PREVENT TRANSGENDER PEOPLE FROM USING THE APPROPRIATE RESTROOM OR RECEIVING LIFE- SAVING GENDER AFFIRMING CARE, SERIOUSLY RESTRICT PROPER PRONOUN USE, AND MAKE IT DIFFICULT FOR TEACHERS TO BE SUPPORTIVE WHEN WE KNOW THAT A SINGLE SUPPORTIVE TEACHER CAN SAVE A QUEER STUDENT'S LIFE. THROUGH LITIGATION AND PUBLIC EDUCATION, WE ARE FIGHTING THE DANGEROUS AND DISCRIMINATORY LAWS IN FLORIDA TO KEEP ALL LGBTQ+ PEOPLE SAFE.
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