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.
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 |
|---|---|
| 72% | $10 |
| Entity | Document Type | Tax ID |
|---|---|---|
| Southern Poverty Law Center | Audited Consolidated Financial Statements | Multiple |
| Southern Poverty Law Center | IRS Form 990 | 63-0598743 |
|
Entity: Southern Poverty Law Center Document Type: Audited Consolidated Financial Statements Tax ID: Multiple |
|
Entity: Southern Poverty Law Center Document Type: IRS Form 990 Tax ID: 63-0598743 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Morris Dees | Chief Trial Counsel | $416,948 |
| 2 | Richard Cohen | President/CEO | $407,541 |
| 3 | Wendy Via | Chief Development & Communications Officer | $284,749 |
|
1 Name: Morris Dees Title: Chief Trial Counsel Compensation: $416,948 |
|
2 Name: Richard Cohen Title: President/CEO Compensation: $407,541 |
|
3 Name: Wendy Via Title: Chief Development & Communications Officer Compensation: $284,749 |
| 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 SPLC Action Fund, which was formed in June 2018 and has filed an application for tax exempt status as a 501(c)(4) social welfare organization, according to Note 2 of the Southern Poverty Law Center consolidated audit of October 31, 2018. 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 tax treatments by the IRS. 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, click on the "Articles & Alerts" Tab (above), and read "Sorting Out Non-Profit Pairs." |
| According to the Southern Poverty Law Center (SPLC) tax filing for the fiscal year ended October 31, 2018, SPLC reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4A): "Mark A. Potok, Senior Fellow, received severance payment of $76,635.03 for FY 10/31/2018." SPLC reports $180,300 in total compensation paid to Mark Potok, former Senior Fellow, in calendar year 2017 (IRS Form 990, Schedule J, Part II). |
