Editing Southern Poverty Law Center (section)

==Fundraising and finances==
The SPLC's activities, including litigation, are supported by fundraising efforts, and it does not accept any fees or share in legal judgments awarded to clients it represents in court. Starting in 1974, the SPLC set aside money for its [[Financial endowment|endowment]] stating that it was "convinced that the day [would] come when non-profit groups [would] no longer be able to rely on support through mail because of posting and printing costs".<ref name="splcenter.org">{{Cite news| url=http://www.splcenter.org/center/splcreport/article.jsp?aid=41|title=Endowment Supports Center's Future Work|publisher=Southern Poverty Law Center|date= June 2003|access-date=September 18, 2007|archive-url=https://web.archive.org/web/20070930170924/http://www.splcenter.org/center/splcreport/article.jsp?aid=41|archive-date=September 30, 2007}}</ref>

The ''[[Los Angeles Times]]'' reported that by 2017, the SPLC's financial resources "nearly totaled half a billion dollars in assets".<ref name="LA_Times_Pearce_20190314">{{Cite news| title = Southern Poverty Law Center fires co-founder Morris Dees amid employee uproar| first = Matt| last = Pearce| work = Los Angeles Times| access-date = June 27, 2020| date = March 14, 2019| url = https://www.latimes.com/nation/la-na-splc-morris-dees-20190314-story.html| archive-date = June 29, 2020| archive-url = https://web.archive.org/web/20200629001822/https://www.latimes.com/nation/la-na-splc-morris-dees-20190314-story.html| url-status = live}}</ref> In 2023, its endowment was $749 million, its revenue was $170 million, and its expenses totaled $122 million.<ref name=form990>{{cite web |title=Southern Poverty Law Center Inc - Nonprofit Explorer |url=https://projects.propublica.org/nonprofits/organizations/630598743 |website=ProPublica |access-date=30 December 2024 |language=en |date=9 May 2013}}</ref>

Prior to his departure in 2019, Dees' "role at the Center was focused on 'donor relations' and 'expanding the Center's financial resources.'"<ref name="LA_Times_Pearce_20190314"/>

The SPLC's related 501(c)(4) organization, the SPLC Action Fund, formed two political action committees in 2022: New Southern Leaders federal PAC and the New Southern Majority federal Super PAC. <ref>{{Cite web |last=Holmes |first=Jacob |date=2022-09-14 |title=SPLC Action Fund launches new PACs to recruit progressive candidates throughout South |url=https://www.alreporter.com/2022/09/14/splc-action-fund-launches-new-pacs-to-recruit-progressive-candidates-throughout-south/ |access-date=2024-11-19 |website=Alabama Political Reporter |language=en-US}}</ref> The New Southern Leaders PAC spent more than $21,000 in 2023-24, most going to the SPLC Action Fund, which spent more than $1,000,000 in independent expenditures in the 2019-20 election cycle.[https://www.opensecrets.org/political-action-committees-pacs/splc-action-fund/C90020496/summary/2020] 

===Charity ratings===
{{As of|2023}}, based on figures from [[Fiscal Year]] 2022, [[Charity Navigator]] rated the SPLC four out of four stars, with an overall score of 99/100 for "Accountability & Finance".<ref name="charitynavigator_2023">{{Cite web| title = Charity Navigator - Rating for Southern Poverty Law Center| work = Charity Navigator| access-date = {{date|December 30, 2023}}| url = https://www.charitynavigator.org/ein/630598743| date = {{date|2023}}| quote = This charity's score is 99%, earning it a Four-Star rating.| archive-date = December 30, 2023| archive-url = https://web.archive.org/web/20231230211640/https://www.charitynavigator.org/ein/630598743| url-status = live}}</ref> The missing point was due to SPLC failing to post a "Donor Privacy Policy" on its website.<ref name="charitynavigator_2023"/> SPLC's 2022 revenue totaled $140,350,982, and its expenses amounted to $111,043,025.<ref name="charitynavigator_2023"/> According to Charity Navigator's Historical Ratings, SPLC has earned four-star ratings since 2019.<ref name="charitynavigator_2023"/>

{{As of|2023}}, SPLC has earned the [[GuideStar]] Gold Seal of Transparency,<ref>{{cite web| title = Southern Poverty Law Center, Inc. - GuideStar Profile| url = https://www.guidestar.org/profile/63-0598743| work = [[GuideStar]]| access-date = {{date|December 30, 2023}}| archive-date = March 29, 2017| archive-url = https://web.archive.org/web/20170329045700/https://www.guidestar.org/profile/63-0598743| url-status = live}}</ref> which is given to organizations that voluntarily share their financials and "highlight their commitment to inclusivity to gain funders' trust and support."<ref>{{cite web| title = GuideStar Profile Best Practices| url = https://www.guidestar.org/UpdateNonprofitProfile/profile-best-practices| work = [[GuideStar]]| access-date = {{date|December 30, 2023}}| archive-date = December 30, 2023| archive-url = https://web.archive.org/web/20231230211640/https://www.guidestar.org/UpdateNonprofitProfile/profile-best-practices| url-status = live}}</ref> SPLC previously earned GuideStar's Platinum Seal of Transparency,<ref>{{Cite web| title = Charity Navigator - Rating for Southern Poverty Law Center| work = [[Charity Navigator]]| access-date = June 27, 2020| url = http://www.charitynavigator.org/index.cfm?bay=search.summary&orgid=4482| date = September 3, 2019| archive-date = July 16, 2020| archive-url = https://web.archive.org/web/20200716210723/https://www.charitynavigator.org/index.cfm?bay=search.summary&orgid=4482| url-status = live}}</ref> but did not retain it.

{{As of|alt=In 2023|2023|02|03}}, [[CharityWatch]] initially gave SPLC a grade of B based on its 2021 financials. CharityWatch, however, downgrades all charities that "hoard" donations,<ref>{{cite web| title = Don't Judge a Not-For-Profit by Its Profits| url = https://www.charitywatch.org/charity-donating-articles/don39t-judge-a-not-for-profit-by-its-profits| access-date = {{date|December 30, 2023}}| work = [[CharityWatch]]| date = August 2012| archive-date = December 30, 2023| archive-url = https://web.archive.org/web/20231230211640/https://www.charitywatch.org/charity-donating-articles/don39t-judge-a-not-for-profit-by-its-profits| url-status = live}}</ref> which per CharityWatch's definition occurs whenever "a charity's available assets in reserve exceeds three years' worth its annual budget."<ref name="charitywatch_ratings">{{cite web| title = Charity Rating Process| url=https://www.charitywatch.org/our-charity-rating-process#high-assets| access-date={{date|December 30, 2023}}| work = [[CharityWatch]]}}</ref> In particular, CharityWatch automatically "downgrades to an F rating any charity holding available assets in reserve equal to 5 years or more of its annual budget."<ref name="charitywatch_ratings"/> In accordance with this policy, on {{date|February 3, 2023}} CharityWatch downgraded SPLC from B to F because it had 7.3 years of available assets in reserve, it spent 68% of its funds on programs, and it cost $20 to raise $100.<ref>{{cite web| title = This Charity May Not Use Your Donation for 19 Years!| url = https://www.charitywatch.org/charity-donating-articles/this-charity-may-not-use-your-donation-for-19-years| date = {{date|February 3, 2023}}| access-date = {{date|December 30, 2023}}| work = [[CharityWatch]]}}</ref>

The SPLC declined to submit information or be evaluated by the [[BBB Wise Giving Alliance|Charity Accountability]] section of the Better Business Bureau.<ref>{{Cite web |url=https://give.org/charity-reviews/Law-and-Public-Interest/Southern-Poverty-Law-Center-in-Montgomery-al-106 |title=Archived copy |access-date=May 28, 2024 |archive-date=May 28, 2024 |archive-url=https://web.archive.org/web/20240528191749/https://give.org/charity-reviews/Law-and-Public-Interest/Southern-Poverty-Law-Center-in-Montgomery-al-106 |url-status=live }}</ref>