Civic Intelligence

American Constitution Society for Law & Policy

EIN 52-2313694 • 501(c)3 • Washington, DC

Profile

The american constitution society for law and policy (acs) promotes the vitality of the u.s. Constitution and the fundamental values it expresses: individual rights and liberties, genuine equality, access to justice, democracy and the rule of law. These abiding principles are reflected in the vision of the constitution's framers and the wisdom of forward-looking leaders who have shaped our law throughout american history. As a result of their efforts, the constitution has retained its authority and relevance for each new generation.in recent years, an activist conservative legal movement has gained influence - eroding these enduring values and presenting the law as a series of sterile abstractions. This new orthodoxy, which threatens to dominate our courts and our laws, does a grave injustice to the american vision.

1331 Pennsylvania Ave NW 524Washington, DC 20004

www.acslaw.org

Siviq Scores

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

Liabilities / Assets

27th percentile

0.02x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.03x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$321,462

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

60th percentile

7.5%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-36%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$8,355,183

Up $580,228 (+7.5%) from 2023

Liabilities

Down

$186,996

Down $227,552 (-55%) from 2023

Net Assets

Up

$8,168,187

Up $807,780 (+11%) from 2023

Operations
Liabilities / Revenue23rd percentileNet Margin67th percentile

Revenue

Down

$5,507,137

Down $3,155,063 (-36%) from 2023

Expenses

Down

$4,725,595

Down $1,698,710 (-26%) from 2023

Net Income

Down

$781,542

Down $1,456,353 (-65%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$10M$5.0M$0Assets 2011: $4,401,283Liabilities 2011: $308,879Net Assets 2011: $4,092,4042011Assets 2012: $3,286,410Liabilities 2012: $178,202Net Assets 2012: $3,108,2082012Assets 2013: $5,726,422Liabilities 2013: $184,759Net Assets 2013: $5,541,6632013Assets 2014: $4,691,822Liabilities 2014: $202,138Net Assets 2014: $4,489,6842014Assets 2015: $4,075,097Liabilities 2015: $170,660Net Assets 2015: $3,904,4372015Assets 2016: $5,663,707Liabilities 2016: $255,045Net Assets 2016: $5,408,6622016Assets 2017: $6,315,292Liabilities 2017: $392,700Net Assets 2017: $5,922,5922017Assets 2018: $4,970,952Liabilities 2018: $496,989Net Assets 2018: $4,473,9632018Assets 2019: $6,297,970Liabilities 2019: $469,077Net Assets 2019: $5,828,8932019Assets 2020: $6,759,745Liabilities 2020: $389,588Net Assets 2020: $6,370,1572020Assets 2021: $6,124,680Liabilities 2021: $523,995Net Assets 2021: $5,600,6852021Assets 2022: $5,783,763Liabilities 2022: $694,994Net Assets 2022: $5,088,7692022Assets 2023: $7,774,955Liabilities 2023: $414,548Net Assets 2023: $7,360,4072023Assets 2024: $8,355,183Liabilities 2024: $186,996Net Assets 2024: $8,168,1872024

Highlighted filing

2024

Assets$8,355,183
Liabilities$186,996
Net Assets$8,168,187
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $4,118,918Expenses 2011: $4,087,829Net Income 2011: $31,0892011Expenses 2012: $4,166,2112012Revenue 2013: $6,900,044Expenses 2013: $4,466,589Net Income 2013: $2,433,4552013Revenue 2014: $3,575,507Expenses 2014: $4,627,486Net Income 2014: -$1,051,9792014Revenue 2015: $4,502,142Expenses 2015: $5,087,389Net Income 2015: -$585,2472015Revenue 2016: $6,524,808Expenses 2016: $5,020,583Net Income 2016: $1,504,2252016Revenue 2017: $6,405,050Expenses 2017: $5,891,120Net Income 2017: $513,9302017Revenue 2018: $4,948,783Expenses 2018: $6,397,412Net Income 2018: -$1,448,6292018Revenue 2019: $8,154,588Expenses 2019: $6,799,658Net Income 2019: $1,354,9302019Revenue 2020: $6,026,578Expenses 2020: $5,485,314Net Income 2020: $541,2642020Revenue 2021: $5,609,154Expenses 2021: $6,378,626Net Income 2021: -$769,4722021Revenue 2022: $6,077,061Expenses 2022: $6,588,977Net Income 2022: -$511,9162022Revenue 2023: $8,662,200Expenses 2023: $6,424,305Net Income 2023: $2,237,8952023Revenue 2024: $5,507,137Expenses 2024: $4,725,595Net Income 2024: $781,5422024

Highlighted filing

2024

Revenue$5,507,137
Expenses$4,725,595
Net Income$781,542
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,355,183
Liabilities
$186,996
Net assets
$8,168,187
Revenue
$5,507,137
Expenses
$4,725,595
Net income
$781,542
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.36$0.19$8.17$5.51$4.73$0.78
2023Summary only. Only limited summary data is available for this year.$7.77$0.41$7.36$8.66$6.42$2.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.78$0.69$5.09$6.08$6.59$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.12$0.52$5.60$5.61$6.38$0.77
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$0.39$6.37$6.03$5.49$0.54
2019Summary only. Only limited summary data is available for this year.$6.30$0.47$5.83$8.15$6.80$1.35
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.97$0.50$4.47$4.95$6.40$1.45
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.32$0.39$5.92$6.41$5.89$0.51
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.66$0.26$5.41$6.52$5.02$1.50
2015Summary only. Only limited summary data is available for this year.$4.08$0.17$3.90$4.50$5.09$0.59
2014Detailed filing. Detailed filing data is available for this year.$4.69$0.20$4.49$3.58$4.63$1.05
2013Detailed filing. Detailed filing data is available for this year.$5.73$0.18$5.54$6.90$4.47$2.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.18$3.11$4.17
2011Summary only. Only limited summary data is available for this year.$4.40$0.31$4.09$4.12$4.09$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$5,507,137
Mission and Program Overview

Mission

The american constitution society for law and policy (acs) promotes the vitality of the u.s. Constitution and the fundamental values it expresses: individual rights and liberties, genuine equality, access to justice, democracy and the rule of law. These abiding principles are reflected in the vision of the constitution's framers and the wisdom of forward-looking leaders who have shaped our law throughout american history. As a result of their efforts, the constitution has retained its authority and relevance for each new generation.in recent years, an activist conservative legal movement has gained influence - eroding these enduring values and presenting the law as a series of sterile abstractions. This new orthodoxy, which threatens to dominate our courts and our laws, does a grave injustice to the american vision.

The american constitution society for law and policy (acs) believes that the constitution is "of the people, by the people, and for the people." acs interprets the constitution based on its text and against the backdrop of history and lived experience. Through a diverse nationwide network of progressive lawyers, law students, judges, scholars and many others, acs works to uphold the constitution in the 21st century by ensuring that law is a force for protecting our democracy and the public interest and for improving people's lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,179,154$4,551,871▲ $1,372,717
Cash and Non-Interest-Bearing Accounts$404,105$1,333,217▲ $929,112
Pledges and Grants Receivable$1,978,822$1,191,840▼ $786,982
Investments in Publicly Traded Securities$1,841,856$1,109,937▼ $731,919
Prepaid Expenses and Deferred Charges$167,287$99,958▼ $67,329
Land, Buildings, and Equipment, Net$22,086$8,980▼ $13,106
Total Assets$7,774,955$8,355,183▲ $580,228
Other Assets Total$181,645$59,380▼ $122,265
Liabilities
Accounts Payable and Accrued Expenses$200,164$146,993▼ $53,171
Other Liabilities$207,084$40,003▼ $167,081
Deferred Revenue$7,300$0▼ $7,300
Total Liabilities$414,548$186,996▼ $227,552
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,439,809$4,214,781▼ $225,028
Net Assets Without Donor Restrictions$2,920,598$3,953,406▲ $1,032,808
Total Net Assets Fund Balance$7,360,407$8,168,187▲ $807,780
Total Liabilities and Net Assets / Fund Balance$7,774,955$8,355,183▲ $580,228

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$281,873$281,873
Equipment$8,980$111,343$120,323

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,863,230$27,803▲ $115,447$101,212$2,905,268
2023$172,067$2,686,616▲ $53,721$49,174$2,863,230
2022$127,067$45,000--$172,067
2021$127,067---$127,067
2020$127,067---$127,067
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Russell FeingoldPresidentFT$235,338$86,124$321,462
Zinelle OctoberInterim PresidentFT$182,482$15,045$197,527
Nathan ClarkChief Financial OfficerFT$131,539$13,915$145,454
Sylvester LindsayDirector of Information TechnologyFT$117,586$17,290$134,876
Christopher Wright DurocherVP of Policy and ProgramFT$119,650$14,902$134,552
Mary IrvineChief of StaffFT$118,495$13,612$132,107
Nancy RodriguezDirector of CommunicationsFT$110,230$17,889$128,119

Board Members and Trustees

NameTitle
Roscoe Jones JrChair
ALICE O'BRIENDirector
Aziz HuqDirector
Derek HoDirector
Franita TolsonDirector
Garrett EppsDirector
Gregory RoseDirector
Holly FechnerDirector
Joey VettiankalDirector
Joshua MatzDirector
Joyce VanceDirector
Kesner BienvenuDirector
Michele GoodwinDirector
Nicole DeverauxDirector
Owen FlombergDirector
Peter KaranjiaDirector
Peter ShaneDirector
Ralph J SuttonDirector
Gabriella BarbosaSecretary
Amb Keith Harper RetTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,149,318
Program Service Revenue
$120,791
Investment Income
$217,766
Other Revenue
$19,262
All Other Contributions
$5,149,318
Change in Net Assets
$781,542

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded206$37,844Fair Market Value
Total Noncash Contributions206$37,844-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,507,137
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$26,238
Total Revenue per Audited Statements
$5,533,375
Total Revenue per Form 990
$5,507,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,610,237
Other Expenses$1,089,945
Total Fundraising Expense$627,889
Grants and Similar Amounts Paid$25,413
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,940,259$304,070$302,807$2,547,136
Current Officers, Directors, Trustees, and Key Employees$324,057$65,409$129,523$518,989
Conferences and Meetings$430,964$44$116$431,124
Other Employee Benefits$226,690$37,326$41,460$305,476
Payroll Taxes$177,728$28,546$32,362$238,636
Fees for Services Other$115,083$44,346$14,240$173,669
Office Expenses$33,265$36,530$53,843$123,638
Travel$46,934$35$8,631$55,600
Fees for Services Accounting$30,896$11,906$3,823$46,625
Insurance$23,769$3,799$4,312$31,880
Grants to Domestic Individuals$25,413--$25,413
Depreciation Depletion$9,822$1,538$1,746$13,106
Fees for Services Legal$8,467$3,263$1,048$12,778
Advertising$10,475$35$39$10,549
Other Expenses$2,288$2,208$11,703$2,288
Occupancy$970$156$177$1,303
Total Functional Expenses$3,542,223$555,483$627,889$4,725,595

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,725,595
Total Expenses per Audited Statements$4,725,595
Total Expenses per Form 990$4,725,595
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Operating Lease Liabilities$40,003
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 was reviewed by the president and the chief financial officer and forwarded to the board of directors prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Officers and employees are required to disclose to the president the existence of any actual or potential conflict of interest. A signed statement is required annually.”

Form 990, Part VI, Section B, Line 15A

“The compensation of the president is determined based upon market rate and due deliberation and final approval by the board of directors. The compensation of other officers and key employees is based upon market rate and due deliberation and approval of the president. An independent compensation review was performed in 2020 for acs' president. There are no other officers or key employees at acs.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
American Constitution Society for Law
EIN
52-2313694
Phone
2023936181
Address
1331 PENNSYLVANIA AVE NW 524, WASHINGTON, DC 20004

Signing Officer

Name
Zinelle October
Title
Interim President
Phone
2023936181
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zinelle October
Formed
2001
Legal Domicile
Dc
Voting Board Members
17
Independent Board Members
16
Employees
42
Volunteers
0

Preparer

Firm
Councilor Buchanan & Mitchell Pc
Address
7910 WOODMONT AVE STE 500, BETHESDA, MD 20814
Preparer
Mark C Thomas
Phone
3019860600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of directors assumes responsibility for the oversight of the audit and selection of independent auditor and this process has not been changed from prior year.”

Financial Statement Notes

PART V, LINE 4:

“Acs' endowments consist of an organizational endowment established to generate stable investment income to support the operations of the organization and an endowment for the richard d. Cudahy writing competition on regulatory and administrative law established to fund an annual writing award.”

PART X, LINE 2:

“Acs requires that a tax position be recognized or derecognized based on a "more-likely-than-not" threshold. This applies to positions taken or expected to be taken in a tax return. Acs does not believe its financial statements include, or reflect, any uncertain tax positions.”

Raw XML AppendixShowing 400 of 768 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0THE AMERICAN CONSTITUTION SOCIETY FOR LAW AND POLICY (ACS) BELIEVES THAT THE CONSTITUTION IS "OF THE PEOPLE, BY THE PEOPLE, AND FOR THE PEOPLE." ACS INTERPRETS THE CONSTITUTION BASED ON ITS TEXT AND AGAINST THE BACKDROP OF HISTORY AND LIVED EXPERIENCE. THROUGH A DIVERSE NATIONWIDE NETWORK OF PROGRESSIVE LAWYERS, LAW STUDENTS, JUDGES, SCHOLARS AND MANY OTHERS, ACS WORKS TO UPHOLD THE CONSTITUTION IN THE 21ST CENTURY BY ENSURING THAT LAW IS A FORCE FOR PROTECTING OUR DEMOCRACY AND THE PUBLIC INTEREST AND FOR IMPROVING PEOPLE'S LIVES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/MissionDesc0THE AMERICAN CONSTITUTION SOCIETY FOR LAW AND POLICY (ACS) IS A 501(C)(3) NON-PROFIT, NON-PARTISAN LEGAL ORGANIZATION. THROUGH A DIVERSE NATIONWIDE NETWORK OF PROGRESSIVE LAWYERS, LAW STUDENTS, JUDGES, SCHOLARS, ADVOCATES, AND MANY OTHERS, OUR MISSION IS TO SUPPORT AND ADVOCATE FOR LAWS AND LEGAL SYSTEMS THAT STRENGTHEN OUR DEMOCRATIC LEGITIMACY, UPHOLD THE RULE OF LAW, AND REDRESS THE FOUNDING FAILURES OF OUR CONSTITUTION AND ENDURING INEQUITIES IN OUR LAWS IN PURSUIT OF REALIZED EQUALITY.
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