Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Institute for Southern Studies
EIN 58-1090440 • 501(c)3 • Durham, NC
Profile
The Institute for Southern Studies uses research, media, and education to promote a more just, democratic and sustainable future in the South.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.30x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 60.4% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Balance Sheet
Assets
Down$1,378,336
Down $480,323 (-26%) from 2023
Liabilities
Down$413,286
Down $53,506 (-11%) from 2023
Net Assets
Down$965,050
Down $426,817 (-31%) from 2023
Revenue
Up$277,758
Up $165,088 (+147%) from 2023
Expenses
Down$704,575
Down $63,312 (-8.2%) from 2023
Net Income
Up-$426,817
Up $228,400 (+35%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,378,336
- Liabilities
- $413,286
- Net assets
- $965,050
- Revenue
- $277,758
- Expenses
- $704,575
- Net income
- -$426,817
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Feb 11, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $278,700
Mission and Program Overview
Mission
The Institute for Southern Studies is a nonprofit research and media center that exposes injustice, strengthens democracy and builds a community for change in the South. Through research, education, and outreach programs, the Institute draws attention to key trends and issues in the South, the growing importance of the region and innovative work for lasting change.
The Institute for Southern Studies uses research, media and education to promote a more just, democratic and sustainable future in the South.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,145,543 | $837,171 | ▼ $308,372 |
| Pledges and Grants Receivable | $200,000 | $100,000 | ▼ $100,000 |
| Intangible Assets | $36,415 | $30,921 | ▼ $5,494 |
| Land, Buildings, and Equipment, Net | $21,530 | $13,609 | ▼ $7,921 |
| Prepaid Expenses and Deferred Charges | $3,722 | $12,465 | ▲ $8,743 |
| Cash and Non-Interest-Bearing Accounts | $1,910 | $500 | ▼ $1,410 |
| Accounts Receivable | $17 | $0 | ▼ $17 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $1,858,659 | $1,378,336 | ▼ $480,323 |
| Other Assets Total | $449,522 | $383,670 | ▼ $65,852 |
| Liabilities | |||
| Other Liabilities | $447,393 | $387,683 | ▼ $59,710 |
| Accounts Payable and Accrued Expenses | $19,399 | $25,603 | ▲ $6,204 |
| Total Liabilities | $466,792 | $413,286 | ▼ $53,506 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,191,647 | $854,830 | ▼ $336,817 |
| Net Assets With Donor Restrictions | $200,220 | $110,220 | ▼ $90,000 |
| Total Net Assets Fund Balance | $1,391,867 | $965,050 | ▼ $426,817 |
| Total Liabilities and Net Assets / Fund Balance | $1,858,659 | $1,378,336 | ▼ $480,323 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $13,609 | $24,228 | $37,837 |
| Other Assets Org | $9,555 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Christopher Kromm | Executive Director | FT | $135,000 | $32,793 | $167,793 |
Board Members and Trustees
| Name | Title |
|---|---|
| Paul Cuadros | Chair |
| Cynthia Greenlee | Director |
| Lisa Abbott | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $278,604
- Program Service Revenue
- $0
- Investment Income
- $-846
- Other Revenue
- $0
- All Other Contributions
- $278,604
- Change in Net Assets
- $-426,817
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $276,688
- Revenue Not Reported on Financial Statements
- $1,070
- Other Revenue Adjustments
- $1,070
- Total Revenue per Audited Statements
- $276,688
- Total Revenue per Form 990
- $277,758
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $387,614 |
| Other Expenses | $316,961 |
| Total Fundraising Expense | $48,718 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $61,861 | $106,552 | $10,122 | $178,535 |
| Current Officers, Directors, Trustees, and Key Employees | $29,105 | $125,488 | $12,005 | $166,598 |
| Fees for Services Other | $45,498 | $78,907 | $4,799 | $129,204 |
| Occupancy | $26,358 | $39,571 | $3,813 | $69,742 |
| Fees for Services Accounting | - | $35,453 | - | $35,453 |
| Information Technology | $9,276 | $13,505 | $7,982 | $30,763 |
| Payroll Taxes | $7,147 | $17,387 | $1,657 | $26,191 |
| Depreciation Depletion | $6,832 | $9,654 | $930 | $17,416 |
| Other Employee Benefits | $7,107 | $8,125 | $1,058 | $16,290 |
| Office Expenses | $3,108 | $7,939 | $4,840 | $15,887 |
| Travel | $5,043 | $4,286 | $198 | $9,527 |
| Insurance | $598 | $1,970 | $84 | $2,652 |
| Conferences and Meetings | $483 | $900 | $69 | $1,452 |
| Other Expenses | $61 | $715 | $84 | $860 |
| All Other Expenses | $400 | $270 | $7 | $677 |
| Total Functional Expenses | $204,375 | $451,482 | $48,718 | $704,575 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $704,575 |
| Expenses per Audited Statements | $703,505 |
| Total Expenses per Audited Statements | $703,505 |
| Expenses Not Reported on Financial Statements | $1,070 |
| Other Expense Adjustments | $1,070 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Lease Liability - Operating Lease | $387,683 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- No
- 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
- No
- 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
“Prior to filing, the Board reviews the Form 990 and provides feedback when necessary. The Executive Director approves the Form 990 before it is filed.”
Form 990, Part VI, Section C, Line 19
“The three most recent Form 990s (including financial information), the Bylaws, Articles of Incorporation, and Form 1023 Application for Exemption are provided to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Institute for Southern Studies Inc
- EIN
- 58-1090440
- Phone
- 9194198311
- Address
- PO Box 531, Durham, NC 27702
Signing Officer
- Name
- Christopher Kromm
- Title
- Executive Director
- Signed
- 2026-02-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Christopher Kromm
- Formed
- 1970
- Legal Domicile
- Ga
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 8
- Volunteers
- 3
Preparer
- Firm
- Mig Murphy Sistrom CPA Pc
- Address
- 2216 Whitley Dr, DURHAM, NC 27707
- Preparer
- Suzanne Cross
- Phone
- 9194191119
Supplemental Narrative
Additional Explanations
Amended Explanation
“The auditor was unable to issue their report in time to reflect in the Form 990 that an audit had been performed. The audit report has now been issued, and the purpose of the amended return is to reflect that an audit was performed. The following parts and schedules have been amended:Form 990, part IV - line 11f has been updated to "yes" to reflect the disclosure information related to the language used in the footnote of the audited financial statements for the Institute for Southern Studies' uncertain tax positions. Also, line 12a was updated to "yes" to indicate that separate independent audited financial statements were obtained for the 2024 tax year.Form 990, part XII - line 2b was updated to include a "yes" response regarding the question if the organization's financial statements were audited by an independent accountant, and that the audited financial statements were prepared on a separate basis.Form 990, Part XII - line 2c was updated to a "no" as the Institute for Southern Studies does not have a committee responsible for audit selection and oversight.Schedule D, part X - line 2 was updated to indicate that the footnote disclosure related to The Institute of Southern Studies' uncertain tax positions has been included in Schedule D Part XIII as indicated in part IV. Schedule D, parts XI & XII - Schedule D was updated to reflect any reconciling differences between revenue and expenses reported per the audited financial statements to revenue and expenses per the 990 return parts VIII and IX. Schedule D, part XIII Supplemental information - updated to include qualitative disclosures related to the FASB ASC 740 footnote included in the audited financial statements, and an explanation of reconciling differences reported in Schedule D part XI line 4b and part XII line 4b.”
Financial Statement Notes
Part X : FIN48 Footnote
“The Organization is exempt from federal income taxes under Section 50l(c)(3) of the Internal Revenue Code and is classified by the IRS as a publicly supported Organization and is not a private foundation. The Organization is not aware of any unrelated business income for the years ended December 31, 2024. Management has evaluated the effect of the guidance provided by GAAP on accounting for the uncertainty of income taxes. Accordingly, the Organization's policy is to record a liability for any tax position taken that is beneficial to the Organization, including any related interest and penalties, when it is more likely than not the position of management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes the Organization continues to satisfy the requirements of a tax-exempt entity as of December 31, 2024. Management has evaluated all tax positions that could have a significant effect on the financial statements and determined the Organization has no uncertain income tax positions as of December 31, 2024.”
Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S
“Direct Benefit to Donors $1070”
Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S
“Direct Benefit to Donors $1070”
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| IRS990/Desc | 0 | Research, Reporting and Education: 2024 projects and accomplishments included: 1) Facing South online, which published reporting and analysis at the www.facingsouth.org website and delivered email newsletters to changemakers in the South and nationally reaching more than 15,000 readers; 2) The Democracy Program, which tracked threats to voting rights, fair elections, and good government, and provided ongoing research and analysis to advocates and policymakers on best practices to strengthen democracy in North Carolina and the South; and, 3) The Workers Rights Program, providing research and analysis to support efforts of worker-led organizations to improve working conditions and improve the lives of working families. |
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| IRS990ScheduleA/FactsAndCircumstancesTestTxt | 0 | Current Year Facts and Circumstances: The Institute for Southern Studies, Inc. is a 501(c)(3) nonprofit research and media center that exposes injustice, strengthens democracy and builds a community for change in the South. Through research, education, and outreach programs, the Institute draws attention to key trends and issues in the South, the growing importance of the region and innovative work for lasting change.The Institute for Southern Studies, Inc.s public support percentage for the five-year period ended December 31, 2024, was approximately 33.01%. The Institute for Southern Studies, Inc. maintained a continuous and bona fide program for solicitation of funds from the general public and the community of people interested in supporting the organization's mission of using research, media, and education to promote a more just, democratic and sustainable future in the South. It has relied on funding sources from nonprofit, philanthropic, and corporate grants and donations as well as from individual contributions. Both full time staff members dedicated a portion of their time to fundraising efforts which include identifying prospective funders, reaching out to make connections, submitting grant applications, and considering ways to maintain relationships with existing and potential funders who do work in our field.The scope of fundraising activities was reasonable in light of the Institute for Southern Studies, Inc.s charitable activities. As presented in Part IX of the Form 990, fundraising expenses were approximately 24% of charitable expenses, with the majority of fundraising costs attributed to salaries and wages. The Institute for Southern Studies Inc, had several large grants in 2024 and also spent time building relationships and identifying funders who weren't private foundations.2024 public support was approximately 33.01%, which was above the 10% minimum, and was above their 2023 percentage of 31.65% by approximately 1.36%. The reason there was an increase in 2024 was due to a decrease in funding from private foundations as the Institute for Southern Studies, Inc. has increased fundraising solicitation efforts towards individual and non-profit donors and grantors.The Institute for Southern Studies, Incs support for the five-year period ended December 31, 2024, came from a variety of unrelated individuals, organizations, and foundations. Support in 2024 came from 109 donors: 96 individuals, 9 organizations, and 4 private foundations.The Institute for Southern Studies, Inc. board is comprised of a group of leaders in the fields of journalism, public policy, and communications representing a broad cross-section of the community. The board members are spread throughout the South, representing multiple geographic areas, and cultural backgrounds.The Institute for Southern Studies, Inc. provides services to the general public through research, education, and outreach programs to expose injustice, strengthen democracy, and build community. Social justice is a concern that impacts everyone.The Institute for Southern Studies, Inc. has been an incubator for and sponsor of various social justice programs beginning in 1970. Though there were no active sponsored programs in 2024, Labor South became a sponsored program in 2025 which focuses on labor education, community-based training, and popular organizing. The Institute for Southern Studies has also collaborated with other social organizations to provide research services in the past. Though there were no active contracts in 2024, in 2025 the Institute for Southern Studies Inc. began consulting work for an employee organization to develop and oversee a research team and conduct research related to local workers and the community.The Institute for Southern Studies, Inc. conducted one main program in 2024, which has been continued for over ten years, as presented on Part III of the Form 990. The Research, Reporting, and Education program includes three main components. Facing |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization is exempt from federal income taxes under Section 50l(c)(3) of the Internal Revenue Code and is classified by the IRS as a publicly supported Organization and is not a private foundation. The Organization is not aware of any unrelated business income for the years ended December 31, 2024. Management has evaluated the effect of the guidance provided by GAAP on accounting for the uncertainty of income taxes. Accordingly, the Organization's policy is to record a liability for any tax position taken that is beneficial to the Organization, including any related interest and penalties, when it is more likely than not the position of management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes the Organization continues to satisfy the requirements of a tax-exempt entity as of December 31, 2024. Management has evaluated all tax positions that could have a significant effect on the financial statements and determined the Organization has no uncertain income tax positions as of December 31, 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Direct Benefit to Donors $1070 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Direct Benefit to Donors $1070 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Prior to filing, the Board reviews the Form 990 and provides feedback when necessary. The Executive Director approves the Form 990 before it is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The three most recent Form 990s (including financial information), the Bylaws, Articles of Incorporation, and Form 1023 Application for Exemption are provided to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The auditor was unable to issue their report in time to reflect in the Form 990 that an audit had been performed. The audit report has now been issued, and the purpose of the amended return is to reflect that an audit was performed. The following parts and schedules have been amended:Form 990, part IV - line 11f has been updated to "yes" to reflect the disclosure information related to the language used in the footnote of the audited financial statements for the Institute for Southern Studies' uncertain tax positions. Also, line 12a was updated to "yes" to indicate that separate independent audited financial statements were obtained for the 2024 tax year.Form 990, part XII - line 2b was updated to include a "yes" response regarding the question if the organization's financial statements were audited by an independent accountant, and that the audited financial statements were prepared on a separate basis.Form 990, Part XII - line 2c was updated to a "no" as the Institute for Southern Studies does not have a committee responsible for audit selection and oversight.Schedule D, part X - line 2 was updated to indicate that the footnote disclosure related to The Institute of Southern Studies' uncertain tax positions has been included in Schedule D Part XIII as indicated in part IV. Schedule D, parts XI & XII - Schedule D was updated to reflect any reconciling differences between revenue and expenses reported per the audited financial statements to revenue and expenses per the 990 return parts VIII and IX. Schedule D, part XIII Supplemental information - updated to include qualitative disclosures related to the FASB ASC 740 footnote included in the audited financial statements, and an explanation of reconciling differences reported in Schedule D part XI line 4b and part XII line 4b. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Amended Explanation |
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