Civic Intelligence

Society for the Study of Social Problems

990 • Fiscal year 2020 • EIN 35-1263022

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 12, 2021

Organization ProfileWWW.SSSP1.ORG
901 Mcclung Tower-university Of TNKnoxville, TN 37996-0490

(865) 689-1531

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.11x

Higher debt load relative to assets than 51% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

68th percentile

0.30x

Higher debt load relative to revenue than 68% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

69th percentile

$99,989

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 21.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

52nd percentile

6.8%

Faster asset growth than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

17th percentile

-28%

Faster revenue growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,268,003

Up $80,998 (+6.8%) from 2019

Net Assets

Up

$1,130,830

Up $64,995 (+6.1%) from 2019

Liabilities

Up

$137,173

Up $16,003 (+13%) from 2019

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin22nd percentile

Revenue

Down

$462,631

Down $179,227 (-28%) from 2019

Expenses

Down

$512,091

Down $187,163 (-27%) from 2019

Net Income

Up

-$49,460

Up $7,936 (+14%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$1,268,003
Liabilities$137,173
Net Assets$1,130,830
Open 2020 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$462,631
Expenses$512,091
Net Income-$49,460
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 12, 2021
Return Version
2020v4.1
Gross Receipts
$462,631
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.

To promote and protect sociological research and teaching on significant problems of social life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$806,918$924,413▲ $117,495
Cash and Non-Interest-Bearing Accounts$271,913$227,211▼ $44,702
Accounts Receivable$37,641$51,951▲ $14,310
Savings and Temporary Cash Investments$50,000$50,000→ $0
Land, Buildings, and Equipment, Net$5,170$5,898▲ $728
Prepaid Expenses and Deferred Charges$6,363$3,530▼ $2,833
Total Assets$1,187,005$1,268,003▲ $80,998
Other Assets Total$9,000$5,000▼ $4,000
Liabilities
Accounts Payable and Accrued Expenses$70,185$74,910▲ $4,725
Deferred Revenue$50,985$62,263▲ $11,278
Total Liabilities$121,170$137,173▲ $16,003
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$941,610$1,002,679▲ $61,069
Net Assets With Donor Restrictions$124,225$128,151▲ $3,926
Total Net Assets Fund Balance$1,065,835$1,130,830▲ $64,995
Total Liabilities and Net Assets / Fund Balance$1,187,005$1,268,003▲ $80,998

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,898$40,060$45,958
Other Land Buildings$0$19,350$19,350
Other Securities$924,413--
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele S KoontzAdministrative Officer & MPT$34,532$65,457$99,989
Dr Hector L DelgadoExecutive OfficerPT$28,079-$28,079
Annulla LindersBoard of Directors/sp Co-e-$7,500-$7,500
Earl Wright IiBoard of Directors/sp Co-e-$7,500-$7,500

Board Members and Trustees

NameTitle
Kristen M BuddChair, Council of the Divi
Heather DalmagePast President
Corey DolgonPresident
Noreen SugruePresident-elect
Pamela Anne QuirozVice-president
Sarah Jane BrubakerVice-president-elect
Bhoomi K ThakoreBoard of Directors
Deborah a PotterBoard of Directors
Giovanna FolloBoard of Directors
Lauren EastwoodBoard of Directors
Lydia HouBoard of Directors
Matthew W HugheyBoard of Directors
Melissa R MaxeyBoard of Directors
Shirley a JacksomBoard of Directors
Yvonne a BraunBoard of Directors
Glenn W MuschertSecretary
Susan M CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$124,837
Program Service Revenue
$300,606
Investment Income
$37,188
Other Revenue
$0
All Other Contributions
$9,905
Change in Net Assets
$-49,460

Audited Revenue Reconciliation

Revenue per Audited Statements
$462,631
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$114,455
Total Revenue per Audited Statements
$577,086
Total Revenue per Form 990
$462,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,586
Salaries, Compensation, and Employee Benefits$217,705
Grants and Similar Amounts Paid$38,800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$15,000$128,069-$143,069
Other Salaries and Wages-$74,636-$74,636
Fees for Services Management-$47,012-$47,012
Grants to Domestic Individuals$38,800--$38,800
Conferences and Meetings$18,912--$18,912
Fees for Services Accounting-$16,408-$16,408
All Other Expenses$2,336$6,240-$8,576
Other Expenses$5,000$5,134-$5,134
Depreciation Depletion$781$2,775-$3,556
Insurance-$611-$611
Total Functional Expenses$165,011$347,080$0$512,091

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$512,091
Total Expenses per Audited Statements$512,091
Total Expenses per Form 990$512,091
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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 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.”

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 Hector L Delgado
Title
Executive Officer
Phone
8656891531
Signed
2021-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Hector L Delgado
Formed
1951
Legal Domicile
Tn
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
200

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has a committee for the oversight of the financial statements and selecting an independent accountant. This process has not changed since prior year.”

Financial Statement Notes

PART X, LINE 2:

“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 organization has no material uncertain tax positions that qualify for either recognition or disclosure in the financial statements. As of december 31, 2020 and 2019, the organization has accrued no interest and no penalties related to uncertain tax positions. It is the organizations 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.”

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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/TitleTxt0BOARD OF DIRECTORS/SP CO-E
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD OF DIRECTORS/SP CO-E
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE-PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR, COUNCIL OF THE DIVI
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
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt20ADMINISTRATIVE OFFICER & M
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IRS990/MinutesOfCommitteesInd01
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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.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc2COMMITTEE EXPENSES
IRS990/OtherExpensesGrp/Desc3BANK AND CREDIT SERVICE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25134
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IRS990/PrincipalOfficerNm0DR HECTOR L DELGADO
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IRS990/ProgramServiceRevenueGrp/Desc0JOURNAL & PUBLICATIONS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0297606
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION'S ANNUAL MEETING PROVIDES ATTENDEES WITH LITERATURE, WORKSHOPS, AND INTERACTION WITH OTHER PROFESSIONALS AND STUDENTS IN THE FIELD OF SOCIAL PROBLEMS. NO ANNUAL MEETING WAS HELD DURING 2020 DUE TO THE COVID-19 PANDEMIC.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03000
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt06790
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,268,003
Liabilities
$137,173
Net assets
$1,130,830
Revenue
$462,631
Expenses
$512,091
Net income
-$49,460
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
Peer Organizations

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