AMERICAN CIVIL LIBERTIES UNION OF SAN DIEGO & IMPERIAL COUNTIES INC (EIN 330325795) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1988

Legal Domicile

Principal Officer

NORMA CHAVEZ-PETERSON

Phone

6192322121

Tax Period

2024-04-01 to 2025-03-31

AMERICAN CIVIL LIBERTIES UNION OF SAN DIEGO & IMPERIAL COUNTIES INC, founded in 1988, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2024. Revenue surged 42% from the prior year, signaling strong growth momentum. The organization ran a surplus of $583K, a strong 31% operating margin.

Mission

The Union works to protect and expand fairness, equity, and freedom through community engagement, building power, policy advocacy, and impact litigation.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $930,806

Program Service Revenue $938,199

Investment Income $1,142

Other Revenue $0

TOTAL REVENUE $1,870,147

Expense Breakdown

Grants Paid $500,000

Salaries & Benefits $490,358

Fundraising Expenses $102,150

Program Expenses $1,073,733

Other Expenses $296,468

TOTAL EXPENSES $1,286,826

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,870,147	$1,314,742	+0.4%
Expenses	$1,286,826	$1,290,418	0.0%
Net Income	$583,321	$24,324	+23.0%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

313

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$424,962

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NORMA CHAVEZ-PETERSON	Executive Dir.	2.50	Officer	$25,598	$38,145	$294,125
JEFFREY WERGELES	DEPUTY DIRECTOR	2.50		$22,184	$13,119	$234,956
CHERYL PHELPS	CHIEF COMM OFFICER	2.50		$17,402	$22,533	$196,555
CHRISTIE LOVE HILL	ADVOC & LEGAL DIR	2.50		$16,704	$20,080	$187,124
SARAH ELIZABETH HUCK	CHIEF PHIL OFFICER	2.50		$14,288	$21,611	$164,491
EFAON COBB	DEP LEGAL DIR	2.50		$14,449	$7,716	$152,204
SAMANTHA OLLINGER	DEPUTY COO	2.50	Officer	$11,694	$13,900	$130,837
ANGELA REED	Director	0.50	Director	$0	$0	$0
VIVIANA OCHOA	Treasurer	0.50	Officer Director	$0	$0	$0
ANA GLORIA RODRIGUEZ	Director	0.10	Director	$0	$0	$0
JASMINE YOUNG	Director	0.30	Director	$0	$0	$0
NEAL ORTEGUERRA	ACLU CA REP	0.40	Director	$0	$0	$0
ANDREA CUBITT	Director	0.30	Director	$0	$0	$0
VERONICA WILLIAMS	EDI OFFICER	0.50	Director	$0	$0	$0
ADELA MASON	Director	0.40	Director	$0	$0	$0
KWOFI REED	Vice President	0.40	Officer Director	$0	$0	$0
KIM KNOX	ACLU CA REP	0.40	Director	$0	$0	$0
WEDAD SCHLOTTE	Director	0.40	Director	$0	$0	$0
GREG ROSE	Director	0.50	Director	$0	$0	$0
MANISHA SHARMA	Director	0.40	Director	$0	$0	$0
THOMAS GILKISON	Director	0.40	Director	$0	$0	$0
AMBER CYPHERS STEPHENS	President	0.60	Officer Director	$0	$0	$0
ALBERTO GALVAN	Director	0.20	Director	$0	$0	$0
PAT WILSON	Director	0.40	Director	$0	$0	$0
DANIELA FLORES	Director	0.40	Director	$0	$0	$0
ANDREA ST JULIAN	Director	0.40	Director	$0	$0	$0
DEBBIE FRITSCH	Director	0.40	Director	$0	$0	$0
BEN AGUILAR	Director	0.50	Director	$0	$0	$0
MICHELE MCKENZIE	Secretary	0.30	Officer Director	$0	$0	$0
GEORGE MAJEED KHOURY	Director	0.40	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,870,147	$1,286,826	$2,191,541	$583,321
2024	$1,314,742	$1,290,418	$2,164,215	$24,324
2023	$1,150,465	$1,414,533	$2,064,661	$-264,068
2022	$3,212,739	$3,572,711	$2,346,156	$-359,972
2021	$1,564,765	$877,358	$2,399,884	$687,407
2020	$864,555	$1,041,989	$1,595,105	$-177,434
2019	$1,204,823	$972,548	$1,756,376	$232,275
2018	$1,601,544	$902,673	$1,523,632	$698,871

AMERICAN CIVIL LIBERTIES UNION OF SAN DIEGO & IMPERIAL COUNTIES INC