Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $6,354,370

• 1g · Noncash contributions included above

  $24,691

• 3 · Investment income

  total $57,006 · excluded $57,006

• 7a · Gross sales of assets other than inventory

  securities $160

• 7b · Less cost or other basis and sales expenses

  securities $0

• 7c · Gain or loss

  securities $160

• 7d · Net gain or loss

  total $160 · excluded $160

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $23,365 · program services $23,365

• 5 · Compensation of officers, directors and key employees

  total $464,562 · program services $345,300 · management and general $61,717 · fundraising $57,545

• 7 · Other salaries and wages

  total $2,490,361 · program services $1,831,084 · management and general $355,956 · fundraising $303,321

• 8 · Pension plan contributions

  total $87,194 · program services $71,330 · fundraising $15,864

• 9 · Other employee benefits

  total $229,508 · program services $192,112 · management and general $12,758 · fundraising $24,638

• 10 · Payroll taxes

  total $216,785 · program services $161,696 · management and general $29,106 · fundraising $25,983

• 11b · Fees: legal

  total $8,370 · program services $6,964 · management and general $1,210 · fundraising $196

• 11c · Fees: accounting

  total $69,425 · management and general $69,425

• 11g · Fees: other

  total $160,492 · program services $136,826 · management and general $22,085 · fundraising $1,581

• 12 · Advertising and promotion

  total $353,677 · program services $346,772 · management and general $6,807 · fundraising $98

• 13 · Office expenses

  total $91,398 · program services $39,771 · management and general $16,075 · fundraising $35,552

• 14 · Information technology

  total $84,160 · program services $50,915 · management and general $26,742 · fundraising $6,503

• 16 · Occupancy

  total $121,984 · program services $81,229 · management and general $31,615 · fundraising $9,140

• 17 · Travel

  total $231,404 · program services $179,179 · management and general $29,420 · fundraising $22,805

• 19 · Conferences, conventions and meetings

  total $6,043 · program services $3,939 · management and general $950 · fundraising $1,154

• 22 · Depreciation, depletion and amortization

  total $1,448 · program services $747 · management and general $611 · fundraising $90

• 23 · Insurance

  total $19,512 · program services $12,162 · management and general $6,277 · fundraising $1,073

• 24a · Other expenses: Dues and subscriptions

  total $90,560 · program services $76,044 · management and general $11,091 · fundraising $3,425

• 24b · Other expenses: Professional dev.

  total $40,138 · program services $10,161 · management and general $24,622 · fundraising $5,355

• 24c · Other expenses: Temporary staffing

  total $37,676 · program services $18,563 · management and general $11,077 · fundraising $8,036

• 24d · Other expenses: Organizational dev.

  total $15,173 · program services $12,098 · management and general $3,021 · fundraising $54

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,396,134 · end of year $1,726,994

• 2 · Savings and temporary cash investments

  beginning of year $1,553,437 · end of year $760,251

• 3 · Pledges and grants receivable

  beginning of year $475,002 · end of year $1,403,909

• 4 · Accounts receivable

  beginning of year $191,766 · end of year $871,774

• 9 · Prepaid expenses and deferred charges

  beginning of year $40,659 · end of year $20,645

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

  $57,772

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

  $49,791

• 10c · Land, buildings and equipment, net

  beginning of year $10,586 · end of year $7,981

• 11 · Investments: publicly traded securities

  beginning of year $190,587 · end of year $190,852

• 15 · Other assets

  beginning of year $550,127 · end of year $920,623

• 17 · Accounts payable and accrued expenses

  beginning of year $360,682 · end of year $384,530

• 25 · Other liabilities

  beginning of year $422,937 · end of year $325,252

• 27 · Net assets without donor restrictions

  beginning of year $2,309,255 · end of year $3,509,200

• 28 · Net assets with donor restrictions

  beginning of year $1,315,424 · end of year $1,684,047

The filer's explanations (Part III)

Part I, Line 3

Due to the operating relationship between the ACLU Foundation of Texas and the ACLU of Texas (a related entity reported on Schedule R), compensation for the Executive Director is determined by the ACLU of Texas. The ACLU of Texas utilizes a Personnel Committee, compensation surveys, and board approval to establish reasonable compensation for the Executive Director. The ACLU Foundation of Texas pays a portion of the Executive Director's compensation based on records of actual time devoted to each organization.