Southern Historical Association

Analysis

Southern Historical Association is a registered charity in United States, based in Athens, GA. It received its IRS tax-exemption ruling in October 2024, 2 years ago. Its declared purposes cover arts, culture and humanities, which this site groups under arts, culture, heritage and science. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2021, Southern Historical Association reported income of $206k and spending of $237k, spending 115% of what it took in. Across the 3 years on record, from December 2019 to December 2021, income fell from $304k to $206k (-32%), an average of -18% a year. The sharpest change came in the year to December 2020, when income dropped by 32%. Over the whole period it spent 114% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, Southern Historical Association sits at the 60th percentile: it is larger than about 60% of them. Against every charity in United States with reported income it ranks in the 55th percentile, and in the 58th percentile within GA. Charities of a similar size with the same main cause include Ke Kai Ala Foundation ($206k), Elnu Abenaki Incorporated ($206k) and Loyola Productions Inc ($206k).

On its Form 990 for the period ending December 2021, revenue came from contributions and grants 21% and program service revenue 79% of the total. Other salaries and wages came to $130k. At year end it held assets of $1.2m against liabilities of $177k, net assets of $1.0m.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.