SPLC ACTION FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SPLC ACTION FUND (EIN 83-1085161)
Tax period
2023-11-01 to 2024-10-31
Filed
2025-04-24
IRS object ID
202541149349301964
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-24T14:08:25-05:00ReturnTs
Tax Period End2024-10-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN994625061PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CRI ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14004 SUMMIT BLVD NE SUITE 800AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30319ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-11-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831085161EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPLC ACTION FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPLCBusinessNameControlTxt
Phone3349568200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 WASHINGTON AVENUEAddressLine1Txt
CityMONTGOMERYCityNm
State AbbreviationALStateAbbreviationCd
ZIP36104ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARGARET HUANGPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3349568200PhoneNum
Signature2025-04-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIFFANY T ORR CPAPreparerPersonNm
PTINP01559485PTIN
Phone7703948000PhoneNum
Preparation2025-04-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARGARET HUANGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 WASHINGTON AVENUEAddressLine1Txt
CityMONTGOMERYCityNm
State AbbreviationALStateAbbreviationCd
ZIP36104ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,818,555GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SPLCACTIONFUND.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionSPLC ACTION FUND IS A CATALYST FOR RACIAL JUSTICE IN THE SOUTH AND BEYOND, WORKING IN PARTNERSHIP WITH COMMUNITIES TO DISMANTLE WHITE SUPREMACY, STRENGTHEN INTERSECTIONAL MOVEMENTS, AND ADVANCE THE HUMAN RIGHTS OF ALL PEOPLE.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,004,096PYContributionsGrantsAmt
CY Contributions Grants$4,675,150CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$143,405CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$6,004,096PYTotalRevenueAmt
CY Total Revenue$4,818,555CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$548,602PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$655,336CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$319,939CYTotalFundraisingExpenseAmt
PY Other Expenses$3,470,820PYOtherExpensesAmt
CY Other Expenses$2,555,771CYOtherExpensesAmt
PY Total Expenses$4,019,422PYTotalExpensesAmt
CY Total Expenses$3,211,107CYTotalExpensesAmt
PY Revenues Less Expenses$1,984,674PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,607,448CYRevenuesLessExpensesAmt
Total Assets BOY$5,384,370TotalAssetsBOYAmt
Total Assets EOY$6,981,906TotalAssetsEOYAmt
Total Liabilities BOY$79,970TotalLiabilitiesBOYAmt
Total Liabilities EOY$70,058TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,304,400NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,911,848NetAssetsOrFundBalancesEOYAmt
MissionSPLC ACTION FUND IS A CATALYST FOR RACIAL JUSTICE IN THE SOUTH AND BEYOND, WORKING IN PARTNERSHIP WITH COMMUNITIES TO DISMANTLE WHITE SUPREMACY, STRENGTHEN INTERSECTIONAL MOVEMENTS, AND ADVANCE THE HUMAN RIGHTS OF ALL PEOPLE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,522,626ExpenseAmt
DescTHE ACTION FUND IS COMMITTED TO STRENGTHENING THE POLITICAL, ECONOMIC, AND SOCIAL POWER OF BLACK AND BROWN COMMUNITIES IN THE SOUTH. THE ACTION FUND'S WORK IS ROOTED IN THE SOUTH WHERE THE COMMUNITIES ARE MOST PROFOUNDLY AFFECTED BY WHITE SUPREMACY. LOBBYING TO FIGHT LEGISLATIVE BATTLES AT EVERY LEVEL OF GOVERNMENT IS ONE TOOL THE ACTION FUND USES TO HELP INCREASE POWER AND CAPACITY FOR A MULTI-RACIAL, INCLUSIVE DEMOCRACY. SINCE ITS FORMATION, THE ACTION FUND HAS USED THIS INITIATIVE WHILE PURSUING ITS MISSION TO BE A CATALYST FOR RACIAL JUSTICE IN THE SOUTH AND BEYOND, USING GRASSROOTS ORGANIZING, AND OTHER FORMS OF ADVOCACY THEY ARE WORKING IN PARTNERSHIP WITH COMMUNITIES TO DISMANTLE THE WHITE SUPREMACY, STRENGTHEN INTERSECTIONAL MOVEMENTS, AND ADVANCE THE HUMAN RIGHTS OF ALL PEOPLE.Desc
Total Program Service Expenses$2,522,626TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document31IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonERIKA MITCHELLPersonNm
Phone3349568200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 WASHINGTON AVENUEAddressLine1Txt
CityMONTGOMERYCityNm
State AbbreviationALStateAbbreviationCd
ZIP36104ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
ANDREA MERCADO
DIRECTOR/TREASURER1.000.00Yes (X)Yes (X)$0$0$0
NSE UFOT
DIRECTOR/SECRETARY1.000.00Yes (X)Yes (X)$0$0$0
RAKIM BROOKS
DIRECTOR1.000.00Yes (X)$0$0$0
ALAN HOWARD
DIRECTOR1.000.00Yes (X)$0$0$0
ASHLEY SHELTON
DIRECTOR1.000.00Yes (X)$0$0$0
CHARLES TAYLOR JR
DIRECTOR1.000.00Yes (X)$0$0$0
STEPHANIE CHO
DIRECTOR1.000.00Yes (X)$0$0$0
EMERY WRIGHT
DIRECTOR1.000.00Yes (X)$0$0$0
MARGARET HUANG
PRESIDENT/CEO2.0040.00Yes (X)$0$466,934$55,806
SETH LEVI
CHIEF PROGRAM STRATEGY OFFICER2.0040.00$0$251,745$36,151Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$718,679TotReportableCompRltdOrgAmt
Total Other Compensation$91,957TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NEW GROUND STRATEGIES LLC
458 ALVARADO STREETSAN FRANCISCOCA94114VOTING PROGRAMS$457,218
NVG LLC
36 MULLIGAN DRIVEPALMYRAVA22963DATABASE SERVICES$132,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Related Organizations$3,375,000RelatedOrganizationsAmt
All Other Contributions$1,300,150AllOtherContributionsAmt
Total Contributions$4,675,150TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$143,405TotalRevenueColumnAmt
Exclusion$143,405ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,818,555TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$143,405ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$25,750TotalAmt
Program Services$17,558ProgramServicesAmt
Management And General$7,781ManagementAndGeneralAmt
Fundraising$411FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$471,789TotalAmt
Program Services$323,091ProgramServicesAmt
Management And General$28,926ManagementAndGeneralAmt
Fundraising$119,772FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$43,640TotalAmt
Program Services$29,886ProgramServicesAmt
Management And General$2,675ManagementAndGeneralAmt
Fundraising$11,079FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$78,120TotalAmt
Program Services$53,498ProgramServicesAmt
Management And General$4,789ManagementAndGeneralAmt
Fundraising$19,833FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$36,037TotalAmt
Program Services$24,679ProgramServicesAmt
Management And General$2,209ManagementAndGeneralAmt
Fundraising$9,149FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$85,725TotalAmt
Management And General$85,725ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,053TotalAmt
Management And General$14,053ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$1,483,154TotalAmt
Program Services$1,483,154ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$64,602TotalAmt
Program Services$14,949ProgramServicesAmt
Management And General$44,315ManagementAndGeneralAmt
Fundraising$5,338FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,182TotalAmt
Program Services$6,287ProgramServicesAmt
Management And General$650ManagementAndGeneralAmt
Fundraising$2,245FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$31,269TotalAmt
Program Services$21,410ProgramServicesAmt
Management And General$2,214ManagementAndGeneralAmt
Fundraising$7,645FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$39,812TotalAmt
Program Services$18,560ProgramServicesAmt
Management And General$14,626ManagementAndGeneralAmt
Fundraising$6,626FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,962TotalAmt
Program Services$1,344ProgramServicesAmt
Management And General$139ManagementAndGeneralAmt
Fundraising$479FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$20,526TotalAmt
Program Services$14,055ProgramServicesAmt
Management And General$1,453ManagementAndGeneralAmt
Fundraising$5,018FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,225TotalAmt
Program Services$9,055ProgramServicesAmt
Management And General$936ManagementAndGeneralAmt
Fundraising$3,234FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DEVELOPMENT COSTS$590,366$306,303$157,355$126,708
EDUC. PUB. AND PROGRAMS$201,895$198,797$696$2,402

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,211,107TotalAmt
Program Services$2,522,626ProgramServicesAmt
Management And General$368,542ManagementAndGeneralAmt
Fundraising$319,939FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Total Joint Costs TotalJointCostsGrp

FieldValueIRS element (for citing)
Total$575,232TotalAmt
Program Services$304,074ProgramServicesAmt
Management And General$156,580ManagementAndGeneralAmt
Fundraising$114,579FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,158,528BOYAmt
EOY$184,681EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$6,522,833EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$30,298BOYAmt
EOY$26,472EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$195,544BOYAmt
EOY$247,920EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,384,370BOYAmt
EOY$6,981,906EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$79,970BOYAmt
EOY$70,058EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$79,970BOYAmt
EOY$70,058EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,304,400BOYAmt
EOY$6,911,848EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,304,400BOYAmt
EOY$6,911,848EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,384,370BOYAmt
EOY$6,981,906EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,607,448ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$234,151PoliticalExpendituresAmt
Expended527 Activities$234,151Expended527ActivitiesAmt
Total Exempt Function Expend$234,151TotalExemptFunctionExpendAmt
Form1120 POL FiledYes (1)Form1120POLFiledInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationSUPPORT FOR CANDIDATES WHOSE PLATFORMS ALIGN WITH THE EXEMPT PURPOSE OF THE SPLC ACTION FUND.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,818,555TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$4,818,555RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,818,555TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,211,107TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,211,107ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,211,107TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CONSOLIDATED FINANCIAL STATEMENTS OF SOUTHERN POVERTY LAW CENTER, INC. INCLUDES THE SOUTHERN POVERTY LAW CENTER, INC. (THE CENTER), SPLC ACTION FUND (THE ACTION FUND), AND SPLC ATLANTA OFFICE, LLC (THE AFFILIATE) ENTITIES (KNOWN COLLECTIVELY AS THE ORGANIZATION). THE CENTER HAS CONSOLIDATED THE ACTION FUND AND THE AFFILIATE BECAUSE THE ORGANIZATIONS HAVE AT LEAST ONE SHARED BOARD OF DIRECTORS MEMBER AND SHARED ECONOMIC INTEREST. ALL SIGNIFICANT INTERCOMPANY ACCOUNTS AND TRANSACTIONS ARE ELIMINATED IN CONSOLIDATION. UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE CENTER IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. DURING THE YEAR ENDED OCTOBER 31, 2024, THE CENTER DID NOT HAVE ANY UNRELATED BUSINESS INCOME. THE CENTER UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF OCTOBER 31, 2024, THE CENTER HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARGARET HUANG
PRESIDENT/CEO$0$466,934$0$0$0$0$0$33,000$0$22,806$0$522,740$0$0
SETH LEVI
CHIEF PROGRAM STRATEGY OFFICER$0$251,745$0$0$0$0$0$25,161$0$10,990$0$287,896$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BAFTER FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM, CRI ADVISORS, THE RETURN IS THOROUGHLY REVIEWED BY OUR CHIEF FINANCIAL OFFICER. THE FINANCIAL INFORMATION AND DISCLOSURES ARE EXAMINED AND TRACED FROM INTERNALLY PREPARED DOCUMENTS TO THE TAX RETURN TO ENSURE COMPLETENESS AND ACCURACY. THE 990 IS THEN PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL BEFORE SUBMISSION TO THE IRS. IT IS SIGNED BY OUR PRESIDENT/CEO.
FORM 990, PART VI, SECTION B, LINE 12CEVERY YEAR IN APRIL, BOARD MEMBERS, DIRECTORS, OFFICERS, KEY EMPLOYEES AND OTHER PERSONS, AS DESIGNATED BY THE BOARD OR PRESIDENT, SIGN A CONFLICT OF INTEREST ACKNOWLEDGEMENT STATEMENT CERTIFYING THAT THEY (1) HAVE RECEIVED A COPY OF THE CONFLICTS POLICY, (2) HAVE READ AND UNDERSTANDS THE CONFLICTS POLICY, (3) HAVE AGREED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, (4) HAVE AGREED TO NOTIFY THE ACTION FUND OF ANY POTENTIAL CONFLICTS, IN WRITING, AND (5) UNDERSTAND THAT THE ACTION FUND IS A SOCIAL WELFARE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS STATED TAX-EXEMPT PURPOSES. MANAGEMENT REVIEWS POTENTIAL CONFLICTS OF INTEREST AND RESOLVES THE CONFLICT OR PRESENTS TO THE BOARD OF DIRECTORS FOR RESOLUTION.
FORM 990, PART VI, SECTION B, LINE 15ACCORDING TO THE ORGANIZATION'S BYLAWS, THE SALARY OF THE PRESIDENT & CEO SHALL BE FIXED BY THE BOARD OF DIRECTORS AND SHALL BE REASONABLE IN AMOUNT. FOR ANY PRESIDENT & CEO OR ANY OTHER EMPLOYEE WHO IS EMPLOYED BY THE CENTER AND ANOTHER ORGANIZATION UNDER A COST-SHARING ARRANGEMENT, TIME SPENT BY THE OFFICERS OR EMPLOYEES UNDER THE ACTION FUND IS REIMBURSED TO THE CENTER FOR COMPENSATION REFLECTING THE PORTION WORKED FOR THE ACTION FUND.
FORM 990, PART VI, SECTION C, LINE 19THE MOST CURRENT AND UPDATED COPY OF THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE AND ARE AVAILABLE FOR MAILING TO AN INDIVIDUAL OR ORGANIZATION, AS REQUESTED. THE BY-LAWS AND CONFLICTS OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE OVERSIGHT OF THE PROCESS HAS NOT CHANGED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
SOUTHERN POVERTY LAW CENTER
400 WASHINGTON AVENUEMONTGOMERYAL36104630598743LEGAL AND EDUCATION ADVOCACYAL501(C)(3)LINE 7N/A0
NEW SOUTHERN LEADERS PAC
150 E PONCE DE LEON AVENUE STE 340DECATURGA30030884684217POLITICAL ACTION COMMITTEEGA527N/A0
NEW SOUTHERN MAJORITY IE PAC
150 E PONCE DE LEON AVENUE STE 340DECATURGA30030881684658POLITICAL ACTION COMMITTEEGA527N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
SOUTHERN POVERTY LAW CENTER
N$57,573USAGE PERCENTAGE
SOUTHERN POVERTY LAW CENTER
O$655,338TIME ALLOCATION PERCENTAGE
SOUTHERN POVERTY LAW CENTER
P$71,425USAGE PERCENTAGE
SOUTHERN POVERTY LAW CENTER
C$3,375,000CASH TRANSFER

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.