NAACP

CharityWatch is unable to provide a letter grade rating for the National Association for the Advancement of Colored People (NAACP) at this time due to our specific concerns about the organization's financial reporting. For this reason we have assigned it a "?" rating for its 2024 fiscal year based on our analysis of the organization's IRS Tax Form 990 and audited financial statements for that period. CharityWatch is concerned that the charity could be including certain fundraising expenses in its reported program expenses.

CharityWatch contacted the NAACP on March 3, 2026, and March 4, 2026, via email and U.S. mail, respectively, with questions about its financial reporting for its fiscal year ended December 31, 2024. Specifically, CharityWatch asked:

(1) Per the audited Statement of Functional Expenses, CharityWatch notes $932,288 allocated to “Unit & Membership Operations,” which is included in Total Program Services. Audit Note 1, page 8, provides additional information about the types of activities that comprise the cited figure above. Please provide a breakout of what portion of the above is comprised of “Unit Operations” vs “Membership Operations.”

(2) Per IRS Form 990, Part VII, Section B (Independent Contractors) reports $2,410,521 paid to “SKDK.” Please provide:

• The types of services provided (e.g., legal, communications, research, consulting, IT, fundraising campaign support, etc.) along with approximate dollar amounts allocated to each service category
• A breakout displaying how this amount was allocated across functional expense categories in IRS Form 990, Part IX, Statement of Functional Expenses
• Whether any payments were made to professional fundraising companies or third-party development vendors, even if not reported under “Professional Fundraising Services”
• An indication of whether any of these expenses included any joint costs or fundraising components

(3) Per IRS Form 990, Part IX, Statement of Functional Expenses, CharityWatch notes $1,325,919 allocated to the Program expense portion of line 11g. For the above figure, please provide:

• The types of services provided (e.g., legal, communications, research, consulting, IT, fundraising campaign support, etc.)
• The approximate dollar amounts allocated to each service category;
• Whether any payments were made to professional fundraising companies or third-party development vendors, even if not reported under “Professional Fundraising Services”
• An indication of whether any of these expenses included any joint costs or fundraising components

As of the date of this note, March 30, 2026, we have not yet received a response. If the NAACP provides an adequate response to the above questions in the future, CharityWatch may update the NAACP's fiscal 2024 rating at that time.

CharityWatch's most recent letter grade rating of the NAACP was a "B+" on our "A+" to "F" rating scale based on our analysis of its fiscal 2021 IRS Form 990 and audited financial statements.