Nonprofit · EIN 52-2121856
AMERICAN CONSTITUTIONAL RIGHTS UNION
Tax-exempt · NAPLES, FL 34102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,739,765 | $1,606,969 | $132,796 | $1,567,106 | $56,261 | $1,510,845 |
| December 31, 2024 | 990 | $2,320,110 | $1,675,476 | $644,634 | $1,306,611 | $7,097 | $1,299,514 |
| December 31, 2023 | 990 | $869,613 | $1,241,113 | -$371,500 | $762,761 | $152,989 | $609,772 |
| December 31, 2022 | 990 (amended) | $1,407,516 | $1,181,764 | $225,752 | $963,183 | $29,203 | $933,980 |
| December 31, 2021 | 990 (amended) | $600,658 | $816,812 | -$216,154 | $833,749 | $44,834 | $788,915 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,712,595
- Program service revenue
- $0
- Investment income
- $21,356
- Net rental income
- $5,814
- Other revenue
- $5,814
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $274,830
- Other salaries and wages
- $63,783
- Salaries, compensation and benefits (total)
- $415,111
- Professional fundraising fees
- $0
- Legal fees
- $43,434
- Accounting fees
- $63,085
- Occupancy
- $54,959
- Travel
- $131,391
- Depreciation
- $3,070
- Program services (functional)
- $1,263,756
- Management and general (functional)
- $215,268
- Fundraising (functional)
- $127,945
Balance sheet and other
- Total assets, start of year
- $1,306,611
- Total assets, end of year
- $1,567,106
- Total liabilities, end of year
- $56,261
- Net assets, end of year
- $1,510,845
- Land, buildings and equipment
- $4,693
- Publicly traded securities
- $1,238,038
- Net assets without donor restrictions
- $1,510,845
- Gross receipts
- $1,739,765
- Employees
- 2
- Volunteers
- 9
- Year formed
- 1998
- State of legal domicile
- DC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LORI ROMAN | CHAIRMAN & CEO Trustee or director, Officer | 40 | $274,829 | $37,947 |
| MORTON BLACKWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUSAN CARLESON | CHAIRMAN EMERITUS Trustee or director, Officer | 1 | $0 | $0 |
| DAVID LEEDOM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VAL STEVENS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EDWIN MEESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ORIT SKLAR KWASMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL BOWMAN | DIRECTOR & TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LORI ROMAN | CHAIRMAN & CEO Trustee or director, Officer | 40 | $272,800 | $34,904 |
| MORTON BLACKWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUSAN CARLESON | CHAIRMAN EMERITUS Trustee or director, Officer | 1 | $0 | $0 |
| DAVID LEEDOM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VAL STEVENS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EDWIN MEESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ORIT SKLAR KWASMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL BOWMAN | DIRECTOR & TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI ROMAN | CHAIRMAN & CEO Trustee or director, Officer | 40 | $229,050 |
| MORTON BLACKWELL | DIRECTOR Trustee or director | 1 | $0 |
| SUSAN CARLESON | CHAIRMAN EMERITUS Trustee or director, Officer | 1 | $0 |
| DAVID LEEDOM | DIRECTOR Trustee or director | 1 | $0 |
| VAL STEVENS | DIRECTOR Trustee or director | 1 | $0 |
| EDWIN MEESE | DIRECTOR Trustee or director | 1 | $0 |
| ORIT SKLAR KWASMAN | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL BOWMAN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2022: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI ROMAN | CEO Officer | 40 | $213,190 |
| MORTON BLACKWELL | DIRECTOR Trustee or director | 0.25 | $0 |
| SUSAN CARLESON | CHAIRMAN OF Trustee or director | 0.25 | $0 |
| DAVID LEEDOM | DIRECTOR Trustee or director | 0.25 | $0 |
| WENDY BORCHERDT LEROY | DIRECTOR Trustee or director | 0.25 | $0 |
| EDWIN MEESE | DIRECTOR Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2021: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI ROMAN | CEO Officer | 40 | $188,625 |
| MORTON BLACKWELL | DIRECTOR Trustee or director | 0.25 | $0 |
| SUSAN CARLESON | CHAIRMAN OF Trustee or director | 0.25 | $0 |
| DAVID LEEDOM | DIRECTOR Trustee or director | 0.25 | $0 |
| WENDY BORCHERDT LEROY | DIRECTOR Trustee or director | 0.25 | $0 |
| EDWIN MEESE | DIRECTOR Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 405 5TH AVENUE S SUITE 2, NAPLES, FL 34102-6350
- Principal officer (990 for 2025)
- LORI ROMAN, 405 5TH AVENUE SOUTH SUITE 2, NAPLES, FL 34102
- Signed the 990
- LORI ROMAN, CEO
- Phone
- (877) 730-2278
- Website
- WWW.THEACRU.ORG
- Return prepared by
- PBMARES LLP
Mission
ACRU MONITORS AND COUNTERS THREATS TO OUR CONSTITUTIONAL RIGHTS AND PROMOTES GOVERNMENT TRANSPARENCY AND CONSTITUTIONAL GOVERNMENT.
Program accomplishments
- PROGRAM GOAL IS TO PROTECT THE CONSTITUTIONAL RIGHTS OF ALL AMERICANS THROUGH EDUCATION AND LITIGATION. THE ACRU ALSO WORKS TO PROTECT ELECTION INTEGRITY THROUGH THE US BY STOPPING VOTER SUPPRESSION AND FRAUD.Expenses $1,263,756
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-2121856
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R60)
- Assets (IRS master file)
- $1,567,106
- Income (IRS master file)
- $1,739,765
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,739,765 | $1,606,969 | $1,567,106 | XML |
| 990 | December 2024 | $2,320,110 | $1,675,476 | $1,306,611 | XML |
| 990 | December 2023 | $869,613 | $1,241,113 | $762,761 | XML |
| 990 | December 2022 | $1,407,516 | $1,181,764 | $963,183 | XML |
| 990 | December 2021 | $600,658 | $816,812 | $833,749 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-2121856).
Questions about AMERICAN CONSTITUTIONAL RIGHTS UNION
- What is the EIN of AMERICAN CONSTITUTIONAL RIGHTS UNION?
- The employer identification number (EIN) of AMERICAN CONSTITUTIONAL RIGHTS UNION is 52-2121856.
- Is AMERICAN CONSTITUTIONAL RIGHTS UNION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to AMERICAN CONSTITUTIONAL RIGHTS UNION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN CONSTITUTIONAL RIGHTS UNION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN CONSTITUTIONAL RIGHTS UNION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN CONSTITUTIONAL RIGHTS UNION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN CONSTITUTIONAL RIGHTS UNION?
- The 990 for the year ended December 31, 2025 names LORI ROMAN.
- Who are the officers and directors of AMERICAN CONSTITUTIONAL RIGHTS UNION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $274,829 (LORI ROMAN, CHAIRMAN & CEO).
- How much revenue does AMERICAN CONSTITUTIONAL RIGHTS UNION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,739,765, expenses of $1,606,969 and total assets of $1,567,106 at year end.
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