Skip to content
Nonprofiteer
← CONSTITUTIONAL ACCOUNTABILITY CENTER

Form 990 for tax year 2023

Filed by CONSTITUTIONAL ACCOUNTABILITY CENTER.

Totals

Total revenue
$4,497,232
Total expenses
$2,966,262
Contributions and grants received
$4,262,993
Grants paid
$0
Program service revenue
$0
Investment income
$210,225
Other revenue
$24,014
Total assets, end of year
$9,659,996
Total liabilities, end of year
$1,179,361
Net assets or fund balances, end of year
$8,480,635
Program services expenses (Part IX)
$1,978,319
Management and general expenses
$349,863
Fundraising expenses
$638,080
Program service expenses (Part III)
$1,978,319

Program services were 66.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,262,993

  • 3 · Investment income

    total $210,225 · excluded $210,225

  • 11a · Other revenue: OTHER INCOME

    total $24,014 · related or exempt $24,014

  • 11e · Other revenue, total

    $24,014

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $547,883 · program services $185,284 · management and general $116,052 · fundraising $246,547

  • 7 · Other salaries and wages

    total $1,580,234 · program services $1,238,091 · management and general $79,999 · fundraising $262,144

  • 8 · Pension plan contributions

    total $47,942 · program services $39,121 · management and general $1,702 · fundraising $7,119

  • 9 · Other employee benefits

    total $98,325 · program services $75,453 · management and general $4,699 · fundraising $18,173

  • 10 · Payroll taxes

    total $139,985 · program services $94,631 · management and general $12,177 · fundraising $33,177

  • 11b · Fees: legal

    total $22,306 · management and general $22,306

  • 11c · Fees: accounting

    total $51,646 · management and general $51,646

  • 11g · Fees: other

    total $77,694 · program services $58,884 · management and general $15,520 · fundraising $3,290

  • 13 · Office expenses

    total $48,547 · program services $25,144 · management and general $20,423 · fundraising $2,980

  • 14 · Information technology

    total $5,475 · program services $4,439 · management and general $278 · fundraising $758

  • 16 · Occupancy

    total $250,946 · program services $169,640 · management and general $21,832 · fundraising $59,474

  • 17 · Travel

    total $14,877 · program services $13,627 · management and general $1,250

  • 20 · Interest

    total $1,107 · program services $749 · management and general $96 · fundraising $262

  • 22 · Depreciation, depletion and amortization

    total $6,214 · program services $4,201 · management and general $540 · fundraising $1,473

  • 23 · Insurance

    total $11,320 · program services $7,652 · management and general $985 · fundraising $2,683

  • 24a · Other expenses: RESEARCH

    total $27,853 · program services $27,853

  • 24b · Other expenses: PRINTING & PRODUCTION

    total $25,804 · program services $25,446 · management and general $358

  • 24c · Other expenses: LICENSES & PERMITS

    total $8,104 · program services $8,104

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $6,894,008 · end of year $7,994,875

  • 3 · Pledges and grants receivable

    beginning of year $245,000 · end of year $735,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $47,741 · end of year $32,227

  • 10a · Land, buildings and equipment: cost or other basis

    $545,487

  • 10b · Land, buildings and equipment: accumulated depreciation

    $539,387

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $6,100

  • 15 · Other assets

    beginning of year $1,133,776 · end of year $891,794

  • 17 · Accounts payable and accrued expenses

    beginning of year $106,359 · end of year $140,933

  • 25 · Other liabilities

    beginning of year $1,264,501 · end of year $1,038,428

  • 27 · Net assets without donor restrictions

    beginning of year $6,649,665 · end of year $7,188,923

  • 28 · Net assets with donor restrictions

    beginning of year $300,000 · end of year $1,291,712

Mission and programs · 2023

Mission

THE CONSTITUTIONAL ACCOUNTABILITY CENTER (CAC) IS DEDICATED TO FULFILLING THE INHERENTLY PROGRESSIVE PROMISE OF THE CONSTITUTION'S TEXT, HISTORY, AND VALUES. THE CONSTITUTION IS OUR NATIONAL CHARTER, AMENDED OVER THE GENERATIONS TO BECOME MORE JUST, EQUITABLE, AND INCLUSIVE. AS A NONPROFIT LAW FIRM AND THINK TANK, WE WORK IN OUR COURTS, THROUGH OUR GOVERNMENT, AND WITH LEGAL SCHOLARS TO MAKE REAL THE RIGHTS AND FREEDOMS THE CONSTITUTION PROVIDES FOR ALL IN AMERICA, WITH MEANINGFUL JUSTICE AND EQUALITY FOR ALL.

Activities or mission (Part I)

CAC IS DEDICATED TO FULFILLING THE INHERENTLY PROGRESSIVE PROMISE OF THE CONSTITUTION'S TEXT, HISTORY, AND VALUES.

  • CAC'S PROGRAM SERVICES INCLUDE:CAC'S UNIQUE VALUE PROPOSITION IS: LITIGATION, RESEARCH THAT UNDERPINS THE LITIGATION AND ADVANCES A PROGRESSIVE CONSTITUTIONAL NARRATIVE, AND COMMUNICATING ABOUT THE LITIGATION AND RESEARCH;APPELLATE LITIGATION: CAC AIMS TO SECURE VICTORIES IN THE SUPREME COURT AND LOWER FEDERAL COURTS, DEVOTING OUR RESOURCES TO THOSE AREAS IN WHICH WE HAVE THE BEST CHANCE OF INFLUENCING JUDICIAL DECISIONS AND SECURING PROGRESSIVE RESULTS;RESEARCH: CAC'S SCHOLARSHIP SHOWS THAT ACROSS A BROAD RANGE OF KEY ISSUES -FROM CAMPAIGN FINANCE TO VOTING RIGHTS TO LGBTQ EQUALITY -THE CONSTITUTION'S TEXT AND HISTORY COMMAND PROGRESSIVE RESULTS. WE PROVIDE RIGOROUS BUT ACCESSIBLE EXPLANATIONS OF THE PROGRESSIVE NATURE OF THE CONSTITUTION'S TEXT AND HISTORY, FOR USE BY JUDGES, ADVOCATES, AND THOUGHT LEADERS BOTH NOW AND IN THE FUTURE;COMMUNICATIONS: CAC'S COMMUNICATIONS ARE FOCUSED ON SHOWCASING OUR VALUE, PARTICULARLY WITHIN THE LEGAL COMMUNITY, AND WORKING TO HELP SHAPE POLICIES AND LEGAL THEORY.

    Expenses $1,978,319

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Eleanor D Acheson

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Peter C Erichsen

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Harry Litman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sean Mahoney

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Vivek H Maru

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Molly Moran

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Andrew J Pincus

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Elliot Williams

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth B Wydra

    PRESIDENT

    Total calculated
    $343,673
    From this org
    $318,844
    From related orgs
    $0
    Other
    $24,829
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $303,844
    Bonus
    $15,000
    Other
    $0
    Deferred
    $12,553
    Nontaxable benefits
    $12,276
    Filer's total
    $343,673

  • Surjeet K Ahluwalia

    CHIEF OPERATING OFFICER

    Total calculated
    $204,210
    From this org
    $185,036
    From related orgs
    $0
    Other
    $19,174
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,036
    Bonus
    $10,000
    Other
    $0
    Deferred
    $7,366
    Nontaxable benefits
    $11,808
    Filer's total
    $204,210

  • Brianne J Gorod

    CHIEF COUNSEL

    Total calculated
    $240,038
    From this org
    $215,234
    From related orgs
    $0
    Other
    $24,804
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,234
    Bonus
    $10,000
    Other
    $0
    Deferred
    $9,784
    Nontaxable benefits
    $15,020
    Filer's total
    $240,038

  • David H Gans

    PROGRAM DIRECTOR

    Total calculated
    $222,130
    From this org
    $194,442
    From related orgs
    $0
    Other
    $27,688
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,442
    Bonus
    $5,000
    Other
    $0
    Deferred
    $8,168
    Nontaxable benefits
    $19,520
    Filer's total
    $222,130

  • Praveen Fernandes

    VICE PRESIDENT

    Total calculated
    $233,121
    From this org
    $211,967
    From related orgs
    $0
    Other
    $21,154
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $201,967
    Bonus
    $10,000
    Other
    $0
    Deferred
    $8,103
    Nontaxable benefits
    $13,051
    Filer's total
    $233,121

  • Caroline Jarobe

    DIRECTOR OF DEVELOPMENT

    Total calculated
    $173,371
    From this org
    $169,800
    From related orgs
    $0
    Other
    $3,571
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,800
    Bonus
    $5,000
    Other
    $0
    Deferred
    $3,571
    Nontaxable benefits
    $0
    Filer's total
    $173,371

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
7 August 2024
IRS schema version
2023v5.1
Source object
202442229349301559

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.