Civic Intelligence

Aclu Foundation of Southern California

EIN 95-2673361 • 501(c)3 • Los Angeles, CA

Profile

The organization was founded to defend and secure the constitution and bill of rights. It is the organization's mission to secure these rights and to extend them to people who have been excluded from their protection.

700 S Flower Street 2900Los Angeles, CA 90017

www.aclu-sc.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.05x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.14x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

61st percentile

9.2%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$427,758

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

21st percentile

-2.6%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

87th percentile

55%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Down

$43,543,296

Down $1,175,107 (-2.6%) from 2024

Liabilities

Down

$2,177,565

Down $3,078,081 (-59%) from 2024

Net Assets

Up

$41,365,731

Up $1,902,974 (+4.8%) from 2024

Revenue

Up

$15,341,862

Up $5,448,581 (+55%) from 2024

Expenses

Up

$13,935,521

Up $173,904 (+1.3%) from 2024

Net Income

Up

$1,406,341

Up $5,274,677 (+136%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $22,956,764Liabilities 2010: $5,078,848Net Assets 2010: $17,877,9162010Assets 2011: $22,343,355Liabilities 2011: $5,417,415Net Assets 2011: $16,925,9402011Assets 2012: $22,334,877Liabilities 2012: $6,278,101Net Assets 2012: $16,056,7762012Assets 2013: $21,123,561Liabilities 2013: $5,510,207Net Assets 2013: $15,613,3542013Assets 2014: $21,583,494Liabilities 2014: $6,293,814Net Assets 2014: $15,289,6802014Assets 2015: $28,408,508Liabilities 2015: $8,785,061Net Assets 2015: $19,623,4472015Assets 2016: $33,311,368Liabilities 2016: $6,523,939Net Assets 2016: $26,787,4292016Assets 2017: $47,993,564Liabilities 2017: $12,482,599Net Assets 2017: $35,510,9652017Assets 2018: $49,995,088Liabilities 2018: $11,682,625Net Assets 2018: $38,312,4632018Assets 2019: $45,271,211Liabilities 2019: $7,013,415Net Assets 2019: $38,257,7962019Assets 2020: $38,815,968Liabilities 2020: $3,446,326Net Assets 2020: $35,369,6422020Assets 2021: $45,040,738Liabilities 2021: $4,381,426Net Assets 2021: $40,659,3122021Assets 2022: $48,853,408Liabilities 2022: $3,614,277Net Assets 2022: $45,239,1312022Assets 2023: $46,479,486Liabilities 2023: $4,712,043Net Assets 2023: $41,767,4432023Assets 2024: $44,718,403Liabilities 2024: $5,255,646Net Assets 2024: $39,462,7572024Assets 2025: $43,543,296Liabilities 2025: $2,177,565Net Assets 2025: $41,365,7312025

Highlighted filing

2025

Assets$43,543,296
Liabilities$2,177,565
Net Assets$41,365,731

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $6,339,8172010Expenses 2011: $6,079,3832011Expenses 2012: $6,951,1922012Expenses 2013: $6,814,7932013Revenue 2014: $7,726,144Expenses 2014: $8,167,278Net Income 2014: -$441,1342014Revenue 2015: $16,100,052Expenses 2015: $11,797,600Net Income 2015: $4,302,4522015Revenue 2016: $17,139,002Expenses 2016: $9,431,366Net Income 2016: $7,707,6362016Revenue 2017: $23,559,601Expenses 2017: $15,441,711Net Income 2017: $8,117,8902017Revenue 2018: $14,010,989Expenses 2018: $11,129,546Net Income 2018: $2,881,4432018Revenue 2019: $13,672,415Expenses 2019: $12,931,850Net Income 2019: $740,5652019Revenue 2020: $13,327,916Expenses 2020: $13,126,610Net Income 2020: $201,3062020Revenue 2021: $16,165,175Expenses 2021: $15,134,402Net Income 2021: $1,030,7732021Revenue 2022: $18,834,457Expenses 2022: $13,057,663Net Income 2022: $5,776,7942022Revenue 2023: $11,479,077Expenses 2023: $12,933,416Net Income 2023: -$1,454,3392023Revenue 2024: $9,893,281Expenses 2024: $13,761,617Net Income 2024: -$3,868,3362024Revenue 2025: $15,341,862Expenses 2025: $13,935,521Net Income 2025: $1,406,3412025

Highlighted filing

2025

Revenue$15,341,862
Expenses$13,935,521
Net Income$1,406,341

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$43.5$2.18$41.4$15.3$13.9$1.41
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.7$5.26$39.5$9.89$13.8$3.87
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.5$4.71$41.8$11.5$12.9$1.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.9$3.61$45.2$18.8$13.1$5.78
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.0$4.38$40.7$16.2$15.1$1.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.8$3.45$35.4$13.3$13.1$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.3$7.01$38.3$13.7$12.9$0.74
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$50.0$11.7$38.3$14.0$11.1$2.88
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.0$12.5$35.5$23.6$15.4$8.12
2016Detailed filing. Detailed filing data is available for this year.$33.3$6.52$26.8$17.1$9.43$7.71
2015Detailed filing. Detailed filing data is available for this year.$28.4$8.79$19.6$16.1$11.8$4.30
2014Detailed filing. Detailed filing data is available for this year.$21.6$6.29$15.3$7.73$8.17$0.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.1$5.51$15.6$6.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$6.28$16.1$6.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$5.42$16.9$6.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$5.08$17.9$6.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$49,687,024
Mission and Program Overview

Mission

See form 990, part i, line 1

See schedule o for detailsthe organization defends the civil liberties enshrined in the us constitution and the bill of rights through litigation, policy advocacy, media advocacy, and organizing. It fights to secure and protect the civil rights of all people- including women, youth, people of color, lesbian, gay, bisexual, and transgender people, immigrants and refugees, members of minority religions, disabled people, people experiencing poverty or houselessness, and people who are incarcerated.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,161,823$23,269,398▲ $1,107,575
Land, Buildings, and Equipment, Net$7,564,723$7,058,075▼ $506,648
Investments Other Securities$4,967,580$5,095,162▲ $127,582
Pledges and Grants Receivable$5,967,286$3,904,390▼ $2,062,896
Savings and Temporary Cash Investments$2,146,261$1,411,716▼ $734,545
Cash and Non-Interest-Bearing Accounts$819,035$1,121,577▲ $302,542
Prepaid Expenses and Deferred Charges$403,575$337,014▼ $66,561
Accounts Receivable$198,380$202,351▲ $3,971
Total Assets$44,718,403$43,543,296▼ $1,175,107
Other Assets Total$489,740$1,143,613▲ $653,873
Liabilities
Accounts Payable and Accrued Expenses$1,389,366$1,144,074▼ $245,292
Other Liabilities$2,992,844$780,471▼ $2,212,373
Deferred Revenue$873,436$253,020▼ $620,416
Total Liabilities$5,255,646$2,177,565▼ $3,078,081
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,560,448$30,282,045▲ $1,721,597
Net Assets With Donor Restrictions$10,902,309$11,083,686▲ $181,377
Total Net Assets Fund Balance$39,462,757$41,365,731▲ $1,902,974
Total Liabilities and Net Assets / Fund Balance$44,718,403$43,543,296▼ $1,175,107

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,427,905$6,906,005$10,333,910
Land$3,358,057-$3,358,057
Leasehold Improvements$3,062$633,877$636,939
Equipment$269,051$286,112$555,163
Other Securities$2,731,497--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,922,961$4,960▲ $328,755$150,001$4,106,675
2023$3,541,606-▲ $531,272$149,917$3,922,961
2022$3,855,242$14,615▼ $180,565$147,686$3,541,606
2021$3,859,072-▲ $140,167$143,997$3,855,242
2020$2,849,656$872▲ $1,152,894$144,350$3,859,072
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter EliasbergChief Counsel/director of First Amendment and DemoFT$192,138$116,598$308,736
Peter EliasbergChief Counsel/director of First Amen-$192,138$85,724$277,862
Hector VillagraExecutive Director (thru 12/24)FT$190,461$66,194$256,655
Julie WeinsteinChief Development OfficerFT$212,922$36,715$249,637
Marcus BenignoChief Communications and Marketing OfficerPT$117,184$117,413$234,597
Deborah RobersonChief Hr Officer (thru 02/25)FT$178,223$10,302$188,525
Esmeralda MartinezChief Financial OfficerFT$156,065$24,752$180,817
Minouche D KandelSenior Staff AttorneyFT$166,234$9,448$175,682
Amanda GoadDir./lgbtq & Reproductive JusticeFT$149,623$15,982$165,605
Victor LeungChief Legal & Advocacy OfficerFT$140,054$17,409$157,463
Dejon JacksonDirector of OperationsFT$133,159$21,540$154,699
Sarah HowardDeputy Director of PhilanthropyFT$129,629$14,136$143,765
Marcus BenignoChief Communications and Marketing O-$117,184$10,671$127,855
Elisavet GarciaInterim Executive Director (start 5/24)FT$117,502$6,623$124,125

Board Members and Trustees

NameTitle
Carlos AmadorChair
Connie TchengChair / Vice-chair
Stacy Horth-neubertVice Chair
Malek Moazzam-doulatVice President
Betty TotoDirector
Dax GoldsteinDirector
Dolores LealDirector
Douglas MirellDirector
Ellen GreenstoneDirector
Emily DasilvaDirector
Gary WilliamsDirector
Isabelle GunningDirector
Jacob KreilkampDirector
Julie MoralesDirector
Michelle WhiteDirector
Rita HenryDirector
Barry HirschDirector (thru 05/24)
Danice WoodleyDirector (thru 05/24)
Ehsan ZaffarDirector (thru 05/24)
Hannah CannomDirector (thru 05/24)
Jon WienerDirector (thru 05/24)
Kelly Lytle HernandezDirector (thru 05/24)
Marla StoneDirector (thru 05/24)
Mary Ellen GaleDirector (thru 05/24)
Sara WidzerDirector (thru 05/24)
Sherry FrumkinDirector (thru 05/24)
Stacey HerzingDirector (thru 05/24)
Steve PerskyDirector (thru 05/24)
Brenda HolmesDirector (thru 09/24)
Nichelle CarrAeo
Karriann Farrell HindsSecretary
Zella KnightSecretary
Connie ParkerTreasurer
Elliot GordonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Guidepost Solutions LLCInvestigation Services260 MADISON AVENUE THIRD FLOOR, New York, NY 10016$275,445
Evergreen Services Topco LLCIt Services309 VISTA TRUCHA, Newport Beach, CA 92660$202,763
Sidley Austin LLPLegal Services350 SOUTH GRAND AVENUE, Los Angeles, CA 90071$109,983
Revenue and Support

Revenue Composition

Contributions and Grants
$13,814,996
Program Service Revenue
$797,983
Investment Income
$1,183,931
Other Revenue
$-455,048
All Other Contributions
$13,315,426
Change in Net Assets
$1,406,341

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded16$259,647Fair Market Value (FMV)
Cars and Other Vehicles8$11,207Sales Price
Total Noncash Contributions24$270,854-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,514,865
Revenue Not Reported on Financial Statements
$-173,003
Revenue Not Reported on Form 990
$12,824,449
Other Revenue Adjustments
$-269,090
Total Revenue per Audited Statements
$28,339,314
Total Revenue per Form 990
$15,341,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,322,167
Other Expenses$4,554,204
Total Fundraising Expense$1,397,688
Grants and Similar Amounts Paid$59,150
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,581,701$1,216,970$765,846$6,564,517
Payments to Affiliates$1,529,309--$1,529,309
Occupancy$666,746$254,424$89,584$1,010,754
Current Officers, Directors, Trustees, and Key Employees$214,219$475,830$266,449$956,498
Other Employee Benefits$553,212$171,943$76,836$801,991
Payroll Taxes$362,895$122,152$73,337$558,384
Pension Plan Contributions$291,335$94,200$55,242$440,777
Fees for Services Lobbying$400,431--$400,431
Fees for Services Other$83,249$247,257$7,187$337,693
Fees for Services Legal$9,627$192,971-$202,598
Insurance$63,977$111,970$2,904$178,851
Office Expenses$66,985$83,106$23,647$173,738
Information Technology$77,436$79,677$12,843$169,956
Fees for Service Investment Mgmnt Fees-$96,087-$96,087
Depreciation Depletion$74,300$4,216$15,073$93,589
Fees for Services Accounting-$76,681-$76,681
Other Expenses$70,404$48,204$1,634$48,204
Grants to Domestic Orgs$44,000--$44,000
Advertising$24,703$3,976$4,178$32,857
Travel$22,007$4,715$1,250$27,972
Conferences and Meetings$16,117$9,535$1,678$27,330
Grants to Domestic Individuals$15,150--$15,150
Interest-$1,053-$1,053
Total Functional Expenses$9,242,432$3,295,401$1,397,688$13,935,521

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$26,436,340
Expenses Not Reported on Form 990$14,126,215
Total Expenses per Form 990$13,935,521
Expenses per Audited Statements$12,310,125
Expenses Not Reported on Financial Statements$1,625,396
Other Expense Adjustments$1,529,309
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Rightway FoundationLos Angeles, CA501c3Grant for Reimagine Child Safety Coalition$24,000
DecrimswcaChicago, IL501c3Decrim Sex Work Retreat Subgrant$12,000
Vera Institute of JusticeBrooklyn, NY-CONTRIBUTION TO 'NO ON 36' ADS$8,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$501,522
Fundraising Gross Income$123,682
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$47,071$47,071$27,011$20,060
Bill of Rights Dinner$536,970$37,400$233,785$-196,385
Total Events$623,252$123,682$501,522$-377,840
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligations Under Split Interest Agreements$453,516
Operating Lease Payable$315,835
Capital Lease Obligations$11,120
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
Yes
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, Part VI, Section A, Line 4

The bylaws were amended effective in may 2024. Changes included composition of the board to allign with members of american civil liberties union of southern california.

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

The senior accountants and director of finance conduct the initial review of the form 990. The chief financial officer will review in further detail. The executive director will review before signing. The form 990 is available to the board members via a secured website prior to filing.

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

The organization's conflict of interest policy covers all board members and staff members. When a board member discloses an actual or potential conflict of interest, a designated board committee reviews whether any potential or actual conflicts of interest exist. If conflicts of interest exist, members are prohibited from participating in the governing body's deliberations and decisions in any matter in which they may have such conflict of interest.

Form 990, Part VI, Section B, Line 15

The executive director, chief human resource officer, and each department's director determine the hiring or termination of employees. Title, compensation, and/or benefits changes are reviewed and determined by the executive director, chief financial officer and chief human resource officer annually. The board reviews the compensation and benefits of the executive director and chief financial officer annually.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

FORM 990, PART VII, SECTION A, COLUMN (B) AVERAGE HOURS OF BOARD MEMBERS:

The members of the board spend time devoted to foundation matters as needed.

Filing and Contact Details

Filer

Filer Name
Aclu Foundation of Southern California
EIN
95-2673361
Phone
2139779500
Address
700 S FLOWER STREET 2900, LOS ANGELES, CA 90017

Signing Officer

Name
Chandra Bhatnagar
Title
Executive Director
Phone
2139779500
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chandra Bhatnagar
Formed
1974
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
96
Volunteers
69

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Katy Brown
Phone
9257902600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in split-interest agreements -53,997.

Financial Statement Notes

PART V, LINE 4:

Lesbian and gay rights matters and protection of civil liberties.

PART X, LINE 2:

The foundation is a nonprofit public benefit corporation organized under the laws of california and, as such, is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code ("irc") and corresponding state provisions. The foundation llc is treated as a disregarded entity for tax reporting purposes. The foundation recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. The foundation believes that it has appropriate support for the tax positions taken and, as such does not have any uncertain tax positions that result in a material impact on the foundation's financial position or statement of activities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in split-interest agreements -53,997. Payments made to affiliates -1,529,309.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct fundraising expenses -269,090.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 269,090.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Payments made to affiliates 1,529,309.

Raw XML AppendixShowing 400 of 1,270 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.

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IRS990/ActivityOrMissionDesc0SEE SCHEDULE O FOR DETAILSTHE ORGANIZATION DEFENDS THE CIVIL LIBERTIES ENSHRINED IN THE US CONSTITUTION AND THE BILL OF RIGHTS THROUGH LITIGATION, POLICY ADVOCACY, MEDIA ADVOCACY, AND ORGANIZING. IT FIGHTS TO SECURE AND PROTECT THE CIVIL RIGHTS OF ALL PEOPLE- INCLUDING WOMEN, YOUTH, PEOPLE OF COLOR, LESBIAN, GAY, BISEXUAL, AND TRANSGENDER PEOPLE, IMMIGRANTS AND REFUGEES, MEMBERS OF MINORITY RELIGIONS, DISABLED PEOPLE, PEOPLE EXPERIENCING POVERTY OR HOUSELESSNESS, AND PEOPLE WHO ARE INCARCERATED.
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IRS990/Desc0ON BEHALF OF PEOPLE IMPACTED BY CIVIL LIBERTIES AND CIVIL RIGHTS ISSUES, THE ACLU FOUNDATION OF SOUTHERN CALIFORNIA PROVIDED LEGAL SERVICES AND SUPPORT ON DOZENS OF MATTERS, ON ISSUES INCLUDING UNLAWFUL IMMIGRATION ENFORCEMENT, ARREST, AND DETENTION PRACTICES; LGBTQ AND GENDER DISCRIMINATION IN THE WORKPLACE, HEALTHCARE, PUBLIC ACCOMMODATIONS, SCHOOLS, AND PRISONS; HARMFUL AND DISCRIMINATORY PRACTICES IN THE FAMILY REGULATION SYSTEM, RESTRICTIONS OF FIRST AMENDMENT RIGHTS AND ACCESS TO GOVERNMENT MEETINGS, EDUCATION EQUITY; UNLAWFUL AND DISCRIMNIATORY PRACTICES IN THE CRIMINAL LEGAL SYSTEM AND POLICE PRACTICES; UNLAWFUL AND UNSAFE JAIL CONDITIONS; DISCRIMINATIN AND CIMINALIZATION OF UNHOUSED PEOPLE AND PEOPLE LIVING IN POVERTY.
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