The Center for Khmer Studies Inc

Nonprofit profile at a glance

EIN
134044429
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2129806628
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Humanities Organizations

Official website

Reported finances

Revenue
$666,071
Expenses
$627,210
Assets
$3,637,402
Liabilities
$3,565

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

Leadership & pay

16 people listed

Executive titles in this filing

  • ZUCKER EVE (PRESIDENT AND CEO)
  • MERTHA ANDREW (VICE PRESIDENT)
  • DE MENIL LOIS (PRESIDENT AND CHAIR)

Highest reported compensation

  • ZUCKER EVE (PRESIDENT AND CEO): $50,000 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 center for khmer studies promotes research, teaching, and public service in the social sciences, arts, and humanities in cambodia and the mekong region, fostering a deeper understanding of this vital part of the world.

What it reported doing in 2024

Cks made remarkable progress in 2024, advancing its mission. Highlights include the ponlok chomnes research fellowship program, the junior resident fellows program, the khmer language and culture program, the overseas faculty development seminar, as well as the development of partnerships through new and renewed memorandums of understanding with cambodian, us, and international institutions, universities, and cambodia ministries. The organization engaged audiences through over 30 webinars, workshops, and cultural events, while our library supported over 12,000 physical and 79,000 virtual users with enriched resources and digitization efforts.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 75
  • Accountability: 76
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 87
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $230.82 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • 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: 93.8%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.8%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 5.8; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 90% of spending went to programs
  • Governance: 15 of 16 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $565K in reported program spending
  • Leadership: top reported pay $50K · 16 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.