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Southern Poverty Law Center

CharityWatch report issued
September 2022

F
CharityWatch Grade
This rating has been downgraded from B due to the charity having 7.3 years worth of available assets in reserve.
 
68%
Program Percentage
Amount spent on programs
relative to overhead.
 
$20
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Large Asset Reserves

CharityWatch reduces the grade of any charity that has available assets equal to three to five years of operating expenses. Charities with "years of available assets" of more than five years receive an "F" grade regardless of other measurements. In CharityWatch's view, a reserve of less than three years is reasonable and does not affect a charity's grade. These reductions in grades are based solely on the charities' asset reserves as compared to budget. The CharityWatch definition of "years of available assets" includes funds currently available for the charity's use, including investments that the charity has set aside as a reserve but could choose to spend if it wanted to do so. Southern Poverty Law Center's letter grade rating has been downgraded because it has 3 or more years of available assets.

See Our Process to learn more about how CharityWatch considers a charity’s asset reserves and the High Asset List for a list of charities whose ratings have been reduced due to high assets.

Contact Information

Southern Poverty Law Center
P.O. Box 548
Montgomery, AL 36104

Other Names

SPLC

Tax Status

501(c)3

Stated Mission

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.

View similar charities
Data based on Fiscal Year Ended 10/31/2021

Program Percentage: 68%

The percentage of Southern Poverty Law Center's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$105,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $20

How many dollars Southern Poverty Law Center spends on fundraising to raise each $100 of contributions.

$104,000,000

Calculated Total Contributions

(rounded)

Joint Costs

Southern Poverty Law Center's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
74% $14
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Southern Poverty Law Center IRS Form 990 63-0598743
Southern Poverty Law Center Audited Consolidated Financial Statements multiple
Entity: Southern Poverty Law Center
Document Type: IRS Form 990
Tax ID: 63-0598743
Entity: Southern Poverty Law Center
Document Type: Audited Consolidated Financial Statements
Tax ID: multiple

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Southern Poverty Law Center
meets governance benchmarks.
 
Southern Poverty Law Center
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Margaret Huang President/CEO $364,719
2 Kathryn Kendell Co-Interim Legal Director $290,591
3 Kim Anderson Co-Interim Legal Director $289,137
1
Name: Margaret Huang
Title: President/CEO
Compensation: $364,719
2
Name: Kathryn Kendell
Title: Co-Interim Legal Director
Compensation: $290,591
3
Name: Kim Anderson
Title: Co-Interim Legal Director
Compensation: $289,137

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch's rating of Southern Poverty Law Center is for the 501(c)(3) public charity entity (tax ID #63-0598743). The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, SPLC Action Fund (tax ID #83-1085161). 

According to the Southern Poverty Law Center tax filing for the fiscal year ended October 31, 2021, the Center made a "Gift, grant, or capital contribution" in the amount of $3,000,000 to SPLC Action Fund in fiscal 2021 (IRS Form 990, Schedule R, Part V). SPLC Action Fund's contributions from unrelated sources in fiscal 2021 totaled $942,196, according to its fiscal 2021 tax filing. Given its relatively small size, CharityWatch does not provide a separate rating for SPLC Action Fund at this time.



CharityWatch issues separate ratings for 501(c)(3) & 501(c)(4) organizations, even when they are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs." 

According to the Southern Poverty Law Center consolidated audit of October 31, 2021 (Note 2 re: Investment valuation):

"...Investments in marketable securities traded on a national securities exchange and investments in United States government securities are stated at fair value based on the last reported sales price on the valuation date...

"Investment securities are exposed to various risks, such as interest rate, market, liquidity, valuation, and credit. Due to the level of risk associated with certain investment securities and the level of uncertainty related to changes in the value of investment securities, it is at least reasonably possible that changes in risks in the near term would materially affect the amounts reported in the [audited] consolidated statement of financial position and the [audited] consolidated statement of activities."


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