Croft Institute for International Studies

Nonprofit profile at a glance

EIN
582340046
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
University, MS, USA
Phone
6629151500
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
University or Technological Institute

Official website

Reported finances

Revenue
$941,474
Expenses
$1,076,926
Assets
$231,579
Liabilities
$170,214

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

Leadership & pay

4 people listed

Highest reported compensation

  • GERALD M ABDALLA JR (TRUSTEE): $282,500 total reported compensation
  • TOM A ABDALLA (CHAIRMAN/TRUSTEE): $145,000 total reported compensation
  • ROBERT M BIRD (TREASURER/SECRETARY/TRUSTE): $145,000 total reported compensation

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

Overview

Mission

Promoting and teaching international studies

What it reported doing in 2024

The croft institute for international studies is a school for the study of international cultures, businesses, languages, politics and other affairs. The institute's principal objective is to prepare students for a future of global interdependence among nations, businesses, and other societal institutions, where an understanding of and appreciation for differences in history, languages, culture, religion, politics, law and other human systems will be essential to the successful functioning of these institutions. The institute's educational programs are based in it's facility located on the campus of the university of Mississippi in university, Mississippi.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 71
  • Accountability: 32
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -5.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -14.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 85.9% of spending went to programs
  • Governance: 0 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $925K in reported program spending
  • Leadership: top reported pay $282K · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.