Civic Intelligence

The Society for the Study of Social Problems Inc

EIN 35-1263022 • 501(c)3 • Knoxville, TN

Profile

To encourage the work of young sociologists; to stimulate the application of scientific method and theory to the study of vital social problems; to encourage problem centered social research; to foster cooperative relations among persons and organizations; to engage in the application of scientific sociological findings to the formulation of social policies; to foster higher quality of life, social welfare, and positive social relations in society and the global community and to undertake any activity related thereto or necessary or desirable for the accomplishment of the foregoing purposes.

901 Mcclung Tower-university Of TNKnoxville, TN 37996-0490

www.sssp1.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.21x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$161,651

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 27.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

31st percentile

-3.7%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$987,124

Down $37,955 (-3.7%) from 2023

Liabilities

Down

$125,746

Down $3,701 (-2.9%) from 2023

Net Assets

Down

$861,378

Down $34,254 (-3.8%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin19th percentile

Revenue

Up

$596,712

Up $73,704 (+14%) from 2023

Expenses

Down

$686,233

Down $6,832 (-1.0%) from 2023

Net Income

Up

-$89,521

Up $80,536 (+47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$1.5M$1.0M$500K$0Assets 2010: $703,615Liabilities 2010: $262,841Net Assets 2010: $440,7742010Assets 2011: $807,222Liabilities 2011: $341,919Net Assets 2011: $465,3032011Assets 2012: $923,961Liabilities 2012: $362,040Net Assets 2012: $561,9212012Assets 2013: $1,085,369Liabilities 2013: $410,229Net Assets 2013: $675,1402013Assets 2014: $1,007,219Liabilities 2014: $186,823Net Assets 2014: $820,3962014Assets 2015: $1,020,042Liabilities 2015: $133,948Net Assets 2015: $886,0942015Assets 2016: $1,095,324Liabilities 2016: $135,155Net Assets 2016: $960,1692016Assets 2017: $1,182,698Liabilities 2017: $127,541Net Assets 2017: $1,055,1572017Assets 2018: $1,118,059Liabilities 2018: $149,112Net Assets 2018: $968,9472018Assets 2019: $1,187,005Liabilities 2019: $121,170Net Assets 2019: $1,065,8352019Assets 2020: $1,268,003Liabilities 2020: $137,173Net Assets 2020: $1,130,8302020Assets 2021: $1,440,191Liabilities 2021: $126,119Net Assets 2021: $1,314,0722021Assets 2022: $1,078,967Liabilities 2022: $124,548Net Assets 2022: $954,4192022Assets 2023: $1,025,079Liabilities 2023: $129,447Net Assets 2023: $895,6322023Assets 2024: $987,124Liabilities 2024: $125,746Net Assets 2024: $861,3782024

Highlighted filing

2024

Assets$987,124
Liabilities$125,746
Net Assets$861,378
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $553,4992010Expenses 2011: $595,9502011Expenses 2012: $599,2732012Revenue 2013: $762,984Expenses 2013: $676,714Net Income 2013: $86,2702013Revenue 2014: $767,351Expenses 2014: $633,938Net Income 2014: $133,4132014Revenue 2015: $668,829Expenses 2015: $543,124Net Income 2015: $125,7052015Revenue 2016: $635,263Expenses 2016: $592,059Net Income 2016: $43,2042016Revenue 2017: $664,639Expenses 2017: $600,690Net Income 2017: $63,9492017Revenue 2018: $625,853Expenses 2018: $626,577Net Income 2018: -$7242018Revenue 2019: $641,858Expenses 2019: $699,254Net Income 2019: -$57,3962019Revenue 2020: $462,631Expenses 2020: $512,091Net Income 2020: -$49,4602020Revenue 2021: $594,777Expenses 2021: $559,860Net Income 2021: $34,9172021Revenue 2022: $531,224Expenses 2022: $646,973Net Income 2022: -$115,7492022Revenue 2023: $523,008Expenses 2023: $693,065Net Income 2023: -$170,0572023Revenue 2024: $596,712Expenses 2024: $686,233Net Income 2024: -$89,5212024

Highlighted filing

2024

Revenue$596,712
Expenses$686,233
Net Income-$89,521
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$987,124
Liabilities
$125,746
Net assets
$861,378
Revenue
$596,712
Expenses
$686,233
Net income
-$89,521
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.13$0.86$0.60$0.69$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.13$0.90$0.52$0.69$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.12$0.95$0.53$0.65$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.13$1.31$0.59$0.56$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.14$1.13$0.46$0.51$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.12$1.07$0.64$0.70$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.12$0.15$0.97$0.63$0.63$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.13$1.06$0.66$0.60$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.14$0.96$0.64$0.59$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.13$0.89$0.67$0.54$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.19$0.82$0.77$0.63$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.41$0.68$0.76$0.68$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.36$0.56$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.34$0.47$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.26$0.44$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.2
Gross Receipts
$596,712
Mission and Program Overview

Mission

To encourage the work of young sociologists; to stimulate the application of scientific method and theory to the study of vital social problems; to encourage problem centered social research; to foster cooperative relations among persons and organizations; to engage in the application of scientific sociological findings to the formulation of social policies; to foster higher quality of life, social welfare, and positive social relations in society and the global community and to undertake any activity related thereto or necessary or desirable for the accomplishment of the foregoing purposes.

Promote and protect sociological research and teaching on significant problems of social life

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$851,054$775,479▼ $75,575
Savings and Temporary Cash Investments$50,000$141,685▲ $91,685
Accounts Receivable$44,665$50,646▲ $5,981
Cash and Non-Interest-Bearing Accounts$61,644$15,295▼ $46,349
Prepaid Expenses and Deferred Charges$3,896$3,450▼ $446
Land, Buildings, and Equipment, Net$2,675$569▼ $2,106
Total Assets$1,025,079$987,124▼ $37,955
Other Assets Total$11,145$0▼ $11,145
Liabilities
Accounts Payable and Accrued Expenses$83,337$98,639▲ $15,302
Deferred Revenue$46,110$27,107▼ $19,003
Total Liabilities$129,447$125,746▼ $3,701
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$750,556$707,462▼ $43,094
Net Assets With Donor Restrictions$145,076$153,916▲ $8,840
Total Net Assets Fund Balance$895,632$861,378▼ $34,254
Total Liabilities and Net Assets / Fund Balance$1,025,079$987,124▼ $37,955

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$569$45,294$45,863
Other Land Buildings$0$19,350$19,350
Other Securities$775,479--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele S KoontzAdministrative OfficerFT$124,626$37,025$161,651
Dr Elroi J WindsorExecutive OfficerPT$30,000$4,446$34,446

Board Members and Trustees

NameTitle
Giovanna FolloChairperson, Council of Di
Shirley a JacksonPast President
Mary BernsteinPresident
Rose M BrewerPresident-elect
Anthony a PegueroVice-president
David J LukeVice-president-elect
Barbara Katz RothmanBoard of Directors
Cameron T WhitleyBoard of Directors
David G EmbrickBoard of Directors
Ebonie L Cunningham StringerBoard of Directors
Jackie KrasasBoard of Directors
Kristen M BuddBoard of Directors
Meghna BhatBoard of Directors
Foroogh MohammadiStudent Board Rep
Shiv IssarStudent Board Rep
Glenn W MuschertSecretary
Heather E DillawayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,446
Program Service Revenue
$486,146
Investment Income
$69,920
Other Revenue
$1,200
All Other Contributions
$39,446
Change in Net Assets
$-89,521

Audited Revenue Reconciliation

Revenue per Audited Statements
$596,712
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$55,267
Total Revenue per Audited Statements
$651,979
Total Revenue per Form 990
$596,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$426,357
Other Expenses$195,567
Grants and Similar Amounts Paid$64,309
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,979$136,335-$201,314
Current Officers, Directors, Trustees, and Key Employees-$196,096-$196,096
Grants to Domestic Individuals$52,026--$52,026
Other Employee Benefits$12,855$16,092-$28,947
Conferences and Meetings$2,450$19,963-$22,413
Fees for Services Accounting-$16,850-$16,850
Office Expenses$6,161$10,264-$16,425
Fees for Services Other-$15,861-$15,861
Foreign Grants$12,283--$12,283
Travel$12,018--$12,018
Information Technology$3,776--$3,776
Depreciation Depletion-$2,106-$2,106
Other Expenses$944$792-$1,736
Insurance-$889-$889
Advertising$63--$63
Total Functional Expenses$261,061$425,172$0$686,233

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$686,233
Total Expenses per Audited Statements$686,233
Total Expenses per Form 990$686,233
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

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
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The society for the study of social problems has a body of members.”

Form 990, Part VI, Section A, Line 7A

“The members take part in electing the board of directors.”

Form 990, Part VI, Section A, Line 7B

“The membership shall review the actions at the regular annual business meeting of the board of directors.”

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

“The audit report and form 990 are reviewed and approved by the executive officer and administrative officer. The audit report is reviewed and approved by the budget, finance, and audit committee and by the board of directors.”

Form 990, Part VI, Section B, Line 15

“The organization uses a compensation committee, written employment contracts, and approval by the board or compensation committee to establish compensation.”

Form 990, Part VI, Section C, Line 19

“The society for the study of social problems, inc. Makes its governing documents and financial statements available to the public upon request and its website.”

Filing and Contact Details

Filer

Filer Name
The Society for the Study
EIN
35-1263022
Phone
8656891531
Address
901 MCCLUNG TOWER-UNIVERSITY OF TN, KNOXVILLE, TN 37996-0490

Signing Officer

Name
Dr Elroi J Windsor
Title
Executive Officer
Phone
8656891531
Signed
2025-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Elroi J Windsor
Formed
1951
Legal Domicile
Tn
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
234

Preparer

Firm
Lbmc Pc
Address
2095 LAKESIDE CENTRE WAY SUITE 220, KNOXVILLE, TN 37922
Preparer
Abigail Campbell
Phone
8656919000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The society is exempt from federal income taxes under the provisions of internal revenue code section 501(c)(3), and, accordingly, no provision for income taxes is included in the financial statements. An uncertain tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The society has no material uncertain tax positions that qualify for either recognition or disclosure in the financial statements. As of december 31, 2024 and 2023, the society has accrued no interest and no penalties related to uncertain tax positions. It is the society's policy to recognize interest and/or penalties related to income tax matters in income tax expense. The society files a u.s. Federal information tax return annually.”

Raw XML AppendixShowing 400 of 654 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE-PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD OF DIRECTORS
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IRS990/Form990PartVIISectionAGrp/TitleTxt18CHAIRPERSON, COUNCIL OF DI
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IRS990/MissionDesc0TO ENCOURAGE THE WORK OF YOUNG SOCIOLOGISTS; TO STIMULATE THE APPLICATION OF SCIENTIFIC METHOD AND THEORY TO THE STUDY OF VITAL SOCIAL PROBLEMS; TO ENCOURAGE PROBLEM CENTERED SOCIAL RESEARCH; TO FOSTER COOPERATIVE RELATIONS AMONG PERSONS AND ORGANIZATIONS; TO ENGAGE IN THE APPLICATION OF SCIENTIFIC SOCIOLOGICAL FINDINGS TO THE FORMULATION OF SOCIAL POLICIES; TO FOSTER HIGHER QUALITY OF LIFE, SOCIAL WELFARE, AND POSITIVE SOCIAL RELATIONS IN SOCIETY AND THE GLOBAL COMMUNITY AND TO UNDERTAKE ANY ACTIVITY RELATED THERETO OR NECESSARY OR DESIRABLE FOR THE ACCOMPLISHMENT OF THE FOREGOING PURPOSES.
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