Abbeville Institute Ltd

Nonprofit profile at a glance

EIN
412041098
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Auburn, AL, USA
Phone
3345402500
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$271,961
Expenses
$295,143
Assets
$830,080
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • BRION MCCLANANHAN (PRESIDENT DI)

Highest reported compensation

  • BRION MCCLANANHAN (PRESIDENT DI): $114,583 total reported compensation
  • SAMANTHA MCCLANAHAN (TRESURERDI): $26,400 total reported compensation
  • MARIE M LIVINGSTON (DIRECTOR): $14,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The institute is dedicated to exploring what is true and valuable in the southern tradition through popular and scholarly publications and conferences, via our website, zoom webinars, public and academic conferences and published books and articles. Over 170 affiliations.

What it reported doing in 2024

Summer school: the institute held a summer school for college students and the general public in july 2022 sessions are led by affiliated scholars along with discussion groups. Scholars are generally there on a volunteer basis and are only compensated with room and board. Volunteers help coorindate the activities, audio and video recordings are usually made of these sessions

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 56
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46%; rating input score 46
  • Program expense ratio: 41.8%; rating input score 42
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.5%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 52.5%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: -7.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 46% of revenue deployed · 41.8% of spending went to programs
  • Governance: 8 of 10 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $123K in reported program spending
  • Leadership: top reported pay $115K · 10 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.