Civic Intelligence

The Center for Khmer Studies Inc

EIN 13-4044429 • 501(c)3 • Washington, DC

Profile

The center for khmer studies promotes research, teaching, and public service in the social sciences, arts, and humanities in cambodia and the mekong region, fostering a deeper understanding of this vital part of the world.

PO Box 96503 Pmb 42771Washington, DC 20090

www.khmerstudies.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

110%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,637,402

Up $482,467 (+15%) from 2023

Liabilities

Up

$3,565

Up $2,039 (+134%) from 2023

Net Assets

Up

$3,633,837

Up $480,428 (+15%) from 2023

Revenue

Up

$666,071

Up $348,905 (+110%) from 2023

Expenses

Up

$627,210

Up $331,939 (+112%) from 2023

Net Income

Up

$38,861

Up $16,966 (+77%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,311,993Liabilities 2011: $1,000Net Assets 2011: $1,310,9932011Assets 2012: $1,471,393Liabilities 2012: $0Net Assets 2012: $1,471,3932012Assets 2013: $1,660,691Liabilities 2013: $2,700Net Assets 2013: $1,657,9912013Assets 2014: $1,971,182Liabilities 2014: $365Net Assets 2014: $1,970,8172014Assets 2015: $2,294,636Liabilities 2015: $4,306Net Assets 2015: $2,290,3302015Assets 2016: $2,414,831Liabilities 2016: $681Net Assets 2016: $2,414,1502016Assets 2017: $2,550,148Liabilities 2017: $9,045Net Assets 2017: $2,541,1032017Assets 2018: $2,712,511Liabilities 2018: $377Net Assets 2018: $2,712,1342018Assets 2019: $2,888,852Liabilities 2019: $13,026Net Assets 2019: $2,875,8262019Assets 2020: $2,991,498Liabilities 2020: $1,973Net Assets 2020: $2,989,5252020Assets 2021: $3,212,865Liabilities 2021: $18,194Net Assets 2021: $3,194,6712021Assets 2022: $2,860,695Liabilities 2022: $3,652Net Assets 2022: $2,857,0432022Assets 2023: $3,154,935Liabilities 2023: $1,526Net Assets 2023: $3,153,4092023Assets 2024: $3,637,402Liabilities 2024: $3,565Net Assets 2024: $3,633,8372024

Highlighted filing

2024

Assets$3,637,402
Liabilities$3,565
Net Assets$3,633,837

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $510,842Expenses 2011: $399,348Net Income 2011: $111,4942011Revenue 2012: $565,588Expenses 2012: $403,589Net Income 2012: $161,9992012Revenue 2013: $583,831Expenses 2013: $397,233Net Income 2013: $186,5982013Revenue 2014: $526,694Expenses 2014: $390,951Net Income 2014: $135,7432014Revenue 2015: $792,732Expenses 2015: $458,125Net Income 2015: $334,6072015Revenue 2016: $568,404Expenses 2016: $489,700Net Income 2016: $78,7042016Revenue 2017: $757,433Expenses 2017: $675,539Net Income 2017: $81,8942017Revenue 2018: $619,707Expenses 2018: $458,531Net Income 2018: $161,1762018Revenue 2019: $526,589Expenses 2019: $431,523Net Income 2019: $95,0662019Revenue 2020: $599,896Expenses 2020: $433,617Net Income 2020: $166,2792020Revenue 2021: $493,134Expenses 2021: $456,902Net Income 2021: $36,2322021Revenue 2022: $496,814Expenses 2022: $588,915Net Income 2022: -$92,1012022Revenue 2023: $317,166Expenses 2023: $295,271Net Income 2023: $21,8952023Revenue 2024: $666,071Expenses 2024: $627,210Net Income 2024: $38,8612024

Highlighted filing

2024

Revenue$666,071
Expenses$627,210
Net Income$38,861

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.63$0.67$0.63$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.15$0.00$3.15$0.32$0.30$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$0.50$0.59$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.21$0.02$3.19$0.49$0.46$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.99$0.00$2.99$0.60$0.43$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.89$0.01$2.88$0.53$0.43$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$0.62$0.46$0.16
2017Detailed filing. Detailed filing data is available for this year.$2.55$0.01$2.54$0.76$0.68$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.57$0.49$0.08
2015Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$0.79$0.46$0.33
2014Summary only. Only limited summary data is available for this year.$1.97$0.00$1.97$0.53$0.39$0.14
2013Summary only. Only limited summary data is available for this year.$1.66$0.00$1.66$0.58$0.40$0.19
2012Summary only. Only limited summary data is available for this year.$1.47$0.00$1.47$0.57$0.40$0.16
2011Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.51$0.40$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$666,071
Mission and Program Overview

Mission

The center for khmer studies "cks" supports research, teaching and public service in the social sciences, arts and humanities in cambodia and the mekong region. Cks seeks to: - promote research and international scholarly exchange by programs that increase understanding of cambodia and its region; -strengthen cambodia's cultural and educational structures, and integrate cambodian scholars into regional and international exchange; -promote a vigorous civil society.

The center for khmer studies promotes research, teaching, and public service in the social sciences, arts, and humanities in cambodia and the mekong region, fostering a deeper understanding of this vital part of the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,131,219$2,779,742▲ $648,523
Savings and Temporary Cash Investments$449,438$566,624▲ $117,186
Cash and Non-Interest-Bearing Accounts$573,278$289,741▼ $283,537
Prepaid Expenses and Deferred Charges$1,000$1,295▲ $295
Total Assets$3,154,935$3,637,402▲ $482,467
Liabilities
Accounts Payable and Accrued Expenses$1,526$3,565▲ $2,039
Total Liabilities$1,526$3,565▲ $2,039
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$2,931,281-
Net Assets With Donor Restrictions$3,153,409$702,556▼ $2,450,853
Total Net Assets Fund Balance$3,153,409$3,633,837▲ $480,428
Total Liabilities and Net Assets / Fund Balance$3,154,935$3,637,402▲ $482,467
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Zucker EvePresident and CEOPT$50,000$50,000

Board Members and Trustees

NameTitle
Hennessy JacquesChair
De Menil LoisPresident and Chair
Mertha AndrewVice President
Ea DarithDirector
Ear SophalDirector
Fiskesj MagnusDirector
Hammer PeterDirector
Heder StephenDirector
Heng FranzDirector
Murphy Ann MarieDirector
Reedy OanaDirector
Porter MaryInvestment Officer
Lewis RobertSecretary
Kolata AlanSenior Scholar
Rutkowski ThomasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$578,198
Program Service Revenue
$10,499
Investment Income
$77,374
Other Revenue
$0
All Other Contributions
$578,198
Change in Net Assets
$38,861

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$82,704Fair Market Value (FMV)
Total Noncash Contributions1$82,704-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$376,736
Other Expenses$200,474
Salaries, Compensation, and Employee Benefits$50,000
Total Fundraising Expense$2,505
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$331,181--$331,181
Travel$74,932$23,978$999$99,909
Current Officers, Directors, Trustees, and Key Employees$37,500$12,000$500$50,000
Grants to Domestic Individuals$45,555--$45,555
Conferences and Meetings$27,389$8,764$365$36,518
Fees for Services Accounting$12,647$4,047$169$16,863
Fees for Services Other$10,895$3,486$145$14,526
Office Expenses$9,299$2,976$124$12,399
Other Expenses$8,755$2,802$117$11,674
Information Technology$3,585$1,147$48$4,780
Insurance$1,537$492$20$2,049
All Other Expenses$1,317$421$18$1,756
Total Functional Expenses$564,592$60,113$2,505$627,210
International Activity

International Summary

Offices
0
Employees
0
Spending
$331,181

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificGrants for Program ServicesEducation, Research,00$290,108
Europe (including Iceland & Greenland)Grants for Education and InstructionResearch and Educational Grants for Junior and Senior Scholars.00$23,650
East Asia and the PacificGrants for Education and InstructionEducation and Instruction00$17,423
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A full copy of the 990 draft is circulated to the board of directors before filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed by the board on an annual schedule, at which point directors are reminded of their responsibilities under the policy.

Form 990, Part VI, Section B, Line 15

Compensation for executive level staff, officers and key employees is determined by the board of directors as part of the regular annual budgeting process. Compensation is based on available community surveys and/or known compensation rates of similarly situated orgs.

Form 990, Part VI, Section C, Line 19

Governing documents, public copies of policies, and public copies of financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
The Center for Khmer Studies Inc
EIN
13-4044429
Phone
2129806628
Address
PO BOX 96503 PMB 42771, WASHINGTON, DC 20090

Signing Officer

Name
Tj Rutkowski
Title
Treasurer
Phone
2129806628
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tj Rutkowski
Formed
1998
Legal Domicile
De
Voting Board Members
16
Independent Board Members
15
Employees
0
Volunteers
25

Preparer

Firm
Social Impact Accounting
Address
3542 NE MAYWOOD PL, PORTLAND, OR 97220
Preparer
Jack Mesplay
Phone
5039266003
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IRS990/Desc0CKS MADE REMARKABLE PROGRESS IN 2024, ADVANCING ITS MISSION. HIGHLIGHTS INCLUDE THE PONLOK CHOMNES RESEARCH FELLOWSHIP PROGRAM, THE JUNIOR RESIDENT FELLOWS PROGRAM, THE KHMER LANGUAGE AND CULTURE PROGRAM, THE OVERSEAS FACULTY DEVELOPMENT SEMINAR, AS WELL AS THE DEVELOPMENT OF PARTNERSHIPS THROUGH NEW AND RENEWED MEMORANDUMS OF UNDERSTANDING WITH CAMBODIAN, US, AND INTERNATIONAL INSTITUTIONS, UNIVERSITIES, AND CAMBODIA MINISTRIES. THE ORGANIZATION ENGAGED AUDIENCES THROUGH OVER 30 WEBINARS, WORKSHOPS, AND CULTURAL EVENTS, WHILE OUR LIBRARY SUPPORTED OVER 12,000 PHYSICAL AND 79,000 VIRTUAL USERS WITH ENRICHED RESOURCES AND DIGITIZATION EFFORTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5INVESTMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SENIOR SCHOLAR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT AND CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/FormationYr01998
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IRS990/GrantsToOrganizationsInd00
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01147
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IRS990/InformationTechnologyGrp/TotalAmt04780
IRS990/InsuranceGrp/FundraisingAmt020
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IRS990/InsuranceGrp/ProgramServicesAmt01537
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IRS990/MissionDesc0THE CENTER FOR KHMER STUDIES PROMOTES RESEARCH, TEACHING, AND PUBLIC SERVICE IN THE SOCIAL SCIENCES, ARTS, AND HUMANITIES IN CAMBODIA AND THE MEKONG REGION, FOSTERING A DEEPER UNDERSTANDING OF THIS VITAL PART OF THE WORLD.
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IRS990/Organization501c3Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PRINTING AND PUBLICATIO
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02802
IRS990/OtherExpensesGrp/ProgramServicesAmt08755
IRS990/OtherExpensesGrp/TotalAmt011674
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01295
IRS990/PrincipalOfficerNm0TJ RUTKOWSKI
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
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IRS990/ProgramServiceRevenueGrp/Desc2CONFERENCE AND TUITION
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14173
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IRS990/PYOtherRevenueAmt0153
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0518
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IRS990ScheduleA/TotalSupportAmt02547279
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt223650
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2EUROPE (INCLUDING ICELAND & GREENLAND)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDUCATION, RESEARCH,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1EDUCATION AND INSTRUCTION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2RESEARCH AND EDUCATIONAL GRANTS FOR JUNIOR AND SENIOR SCHOLARS.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS FOR PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1GRANTS FOR EDUCATION AND INSTRUCTION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2GRANTS FOR EDUCATION AND INSTRUCTION
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IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt117423
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0EFT/WIRE
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1EFT/WIRE
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IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt1EAST ASIA AND THE PACIFIC
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0RESEARCH AND EDUCATIONAL GRANTS FOR JUNIOR AND SENIOR SCHOLARS.
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt1EDUCATION AND INSTRUCTION
IRS990ScheduleF/ForeignIndividualsGrantsGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleF/ForeignIndividualsGrantsGrp/ValuationMethodUsedDesc1CASH
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0290108
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0EFT/ WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0RESEARCH, TEACHING, AND PUBLIC SERVICE IN THE SOCIAL SCIENCES, ARTS, AND HUMANITIES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0EAST ASIA AND THE PACIFIC

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