AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE (EIN 530184647) - 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

1948

Legal Domicile

Principal Officer

RACHEL LASER

Phone

2024663234

Tax Period

2023-10-01 to 2024-09-30

AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE, founded in 1948, is a mid-sized nonprofit in the Civil Rights & Advocacy sector that reported $13.7M in total revenue in fiscal year 2023. Revenue fell 24% from the prior year — a significant decline worth monitoring.

Mission

TO DEFEND, MAINTAIN, AND PROMOTE RELIGIOUS LIBERTY AND THE CONSTITUTIONAL PRINCIPLE OF SEPARATION OF RELIGION AND GOVERNMENT.

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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 (2023)

Revenue Breakdown

Contributions & Grants $12,439,051

Program Service Revenue $56,433

Investment Income $953,894

Other Revenue $210,777

TOTAL REVENUE $13,660,155

Expense Breakdown

Grants Paid $21,335

Salaries & Benefits $6,551,596

Fundraising Expenses $2,776,873

Program Expenses $9,421,171

Other Expenses $6,451,479

TOTAL EXPENSES $13,401,218

Year-over-Year Comparison

	2023	2022	Change
Revenue	$13,660,155	$17,931,693	-0.2%
Expenses	$13,401,218	$11,715,310	+0.1%
Net Income	$258,937	$6,216,383	-1.0%

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

Volunteers

N/A

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

$600,283

Total Directors

Key Employees

$411,494

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMY NORR ESQ	CHAIR	1.00	Officer Director	$0	$0	$0
REV DR BRIAN KAYLOR	VICE CHAIR	1.00	Officer Director	$0	$0	$0
DWAYNE LESLIE ESQ	TREASURER	1.00	Officer Director	$0	$0	$0
CHUCK TAYLOR ESQ	SECRETARY	1.00	Officer Director	$0	$0	$0
DAPHNE LAZAR PRICE	DIRECTOR	1.00	Director	$0	$0	$0
MARA KEISLING	DIRECTOR	1.00	Director	$0	$0	$0
SAM K WEISMAN	DIRECTOR	1.00	Director	$0	$0	$0
REV TRACI BLACKMON	DIRECTOR	1.00	Director	$0	$0	$0
REV DERRICK HARKINS	DIRECTOR	1.00	Director	$0	$0	$0
SARA IMERSHEIN MD	DIRECTOR	1.00	Director	$0	$0	$0
KATHERINE STEWART	DIRECTOR	1.00	Director	$0	$0	$0
EDDIE TABASH ESQ	DIRECTOR	1.00	Director	$0	$0	$0
RACHEL LASER	PRESIDENT AND CEO	40.00	Officer	$278,783	$16,210	$294,993
CYNTHIA HESS	CHIEF OPERATING OFFICER	40.00	Officer	$183,954	$32,117	$216,071
SHEILA ROWE	SENIOR DIRECTOR OF FINANCE	40.00	Officer	$75,272	$13,947	$89,219
RICHARD KATSKEE	FORMER VP & LEGAL DIRECTOR	40.00	Key Emp	$208,616	$17,508	$226,124
ANDREW SEIDEL	VP STRATEGIC COMMUNICATIONS	40.00	Key Emp	$165,564	$19,806	$185,370
MARGARET GARRETT	VP FOR PUBLIC POLICY	40.00	Highest	$205,555	$19,486	$225,041
ALEXANDER LUCHENITSER	ASSOCIATE VP & ASSOCIATE LEGAL DIR.	40.00	Highest	$174,819	$42,694	$217,513
DENA SHER	ASSOCIATE VP OF PUBLIC POLICY	40.00	Highest	$172,774	$42,827	$215,601
KATHLEEN DUIS	SENIOR DIRECTOR OF DEVELOPMENT	40.00	Highest	$167,068	$8,730	$175,798
KENNETH UPTON	SENIOR LITIGATION COUNSEL	40.00	Highest	$173,322	$23,287	$196,609

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
2024	$13,660,155	$13,401,218	$29,504,583	$258,937
2023	$17,931,693	$11,715,310	$27,078,448	$6,216,383
2022	$11,862,561	$10,340,274	$21,019,553	$1,522,287
2021	$14,241,073	$8,745,173	$23,342,490	$5,495,900
2021	$14,241,073	$8,745,173	$23,342,490	$5,495,900
2020	$6,638,151	$8,157,392	$16,127,343	$-1,519,241
2019	$9,107,350	$7,758,976	$17,775,012	$1,348,374
2018	$7,845,869	$7,156,402	$17,100,571	$689,467

AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE