Southern Management Association

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $1,000 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

Professional Dev. & Academic Scholarship We create value to society and members through professional development and high impact scholarship programs (e.g.,teaching, research & practice)designed to

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 100 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $275K a year · 29% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$123K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Plus $3.6M in investments, Pt X · Ln 11–13
Looks good: 11.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$48K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+14% vs prior year
Spent
$1.1M
To programs
87%
Net assets
$4.6M
By yearFY2020–FY2024
Revenue
$1.1M
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$792K
FY2021$934K
FY2022$799K
FY2023$1.0M
FY2024$1.1M
Expenses
$1.1M
FY2024▲ +90%
Tap a bar for its year
Expenses by fiscal year
FY2020$361K
FY2021$506K
FY2022$771K
FY2023$575K
FY2024$1.1M
Net assets
$4.6M
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.7M
FY2021$4.2M
FY2022$3.8M
FY2023$4.5M
FY2024$4.6M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $957K Management & general 13% · $137K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

25 people listed on the 990; $123K paid to officers and key staff.

Part VII, Section A · reportable compensation
Journal of Management Editor
$41,500Pt VII · Sec A
Executive Director
$35,000Pt VII · Sec A
Conference Coordinator
$31,000Pt VII · Sec A
Controller
$5,000Pt VII · Sec A
Journal of Management Scientific Reports Editor
$4,400Pt VII · Sec A
Chief Information Officer
$3,000Pt VII · Sec A
Webmaster
$3,000Pt VII · Sec A
Communications Coordinator
$0Pt VII · Sec A

Cynthia Devers’s $42K as Journal of Management Editor is at the 6th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
David Nershi—$42,500$45,000$40,000$40,000
Cynthia Devers$41,500————
K Michele Kacmar$35,000————
Cindy Raborn$31,000————
Nancy McIntyre——$10,000$10,000—
Ericka Lawrence$5,000$5,000$8,000$5,000—
Paul Johnson———$6,500$6,500
Erika Lawrence————$5,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Southern Management Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promote professional growth and academic achievement through development and scholarship programs.

Questions for Southern Management Association

Tap to ask. Southern Management Association sees how many people are interested.

Your first name shows with your question. Southern Management Association answers here, for everyone.

2 programs · $957K · in their own filed words · FY2024
01

Annual conference and consortiums. The most notable service provided by SMA is its annual fall meeting in which competitive as well as invited papers are presented and discussed. These meetings are attended by over 600 participants and provide an excellent opportunity for management, educators and management practitioners to meet in a…

$716Kprogram expense
02

Journal of Management (JOM) & Journal of Management Scientific Reports (JOMSR) SMA in conjunction with SAGE Publications produces the internationally recognized JOM Journal of Management. In 2023 SMA launched JOMSR. JOM is publishes 6-8 issues per year while JOMSR publishes 3-4 issues per year.

$241Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$832K
Investment incomeLn 3$303K
Gifts and grantsLn 1h$14K
Money outPt IX
$1.1M
Ln 25
Programscol B$957K
Managementcol C$137K
Owns and owesPt X
$4.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$4.6M
LiabilitiesLn 26$48K
PeoplePt VI, VII
25
listed · VII A
PaidVII A7
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14K
Fees for servicesLn 2g$832K
Investment incomeLn 3$303K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.0M
InvestmentsLn 11–13$3.6M
Total assetsLn 16$4.6M
LiabilitiesLn 26$48K
Net assetsLn 32$4.6M
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$212K$1.0M
InvestmentsLn 11–13$2.9M$3.6M
Total assetsLn 16$4.5M$4.6M
LiabilitiesLn 26$0$48K
Net assetsLn 32$4.5M$4.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$40K$0$40K$0
Legal feesLn 11b$5K$0$5K$0
Accounting feesLn 11c$1K$0$1K$0
Lobbying feesLn 11d$0$0$0$0
Advertising and promotionLn 12$12K$0$12K$0
Office expensesLn 13$2K$0$2K$0
Conferences, conventions and meetingsLn 19$47K$0$47K$0
InsuranceLn 23$2K$0$2K$0
Other expenses (24a–d)Ln 24$984K$957K$27K$0
Total functional expensesLn 25$1.1M$957K$137K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 14, 2025 $1.1M$1.1M$55K$4.6M 990 PDF
FY2023Filed with the IRS Nov 11, 2024 $1.0M$575K$431K$4.5M 990 PDF
FY2022Filed with the IRS Nov 13, 2023 $799K$771K$28K$3.8M 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $934K$506K$428K$4.2M 990 PDF
FY2020Filed with the IRS Nov 4, 2021 $792K$361K$432K$3.7M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,149,174 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $37,524$14,052
I-9 Program service revenuePrior year $826,464$831,877
I-10 Investment incomePrior year $142,276$303,245
I-11 Other revenue$0
I-12 Total revenuePrior year $1,006,264$1,149,174
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $575,052$1,093,826
I-18 Total expensesPrior year $575,052$1,093,826
I-19 Revenue less expensesPrior year $431,212$55,348
Part VI · Governance 17 of 17 board members independent, 4 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,149,174 across 6 lines filed
Lines not itemized here account for $37,501 of total revenue; see the IRS return.
VIII-1b Membership dues$3,384
VIII-1f All other contributions, gifts and grants$10,668
VIII-1h Total contributions, gifts and grants$14,052
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$794,376
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $303,245$303,245
VIII-12 Total revenueRelated to mission $831,877 · Unrelated business $0 · Excluded from tax $303,245$1,149,174
Part IX · Statement of functional expenses $1,093,826 across 9 lines filed
IX-11a Management feesPrograms $0 · Management $40,000 · Fundraising $0$40,000
IX-11b Legal feesPrograms $0 · Management $5,410 · Fundraising $0$5,410
IX-11c Accounting feesPrograms $0 · Management $1,350 · Fundraising $0$1,350
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $12,250 · Fundraising $0$12,250
IX-13 Office expensesPrograms $0 · Management $1,892 · Fundraising $0$1,892
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $47,217 · Fundraising $0$47,217
IX-23 InsurancePrograms $0 · Management $2,192 · Fundraising $0$2,192
IX-24 Other expenses (24a–d)Programs $956,620 · Management $26,895 · Fundraising $0$983,515
IX-25 Total functional expensesPrograms $956,620 · Management $137,206 · Fundraising $0$1,093,826
Part X · Balance sheet $4,634,081 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $212,240$1,019,701
X-11 Publicly traded securitiesStart of year $2,927,794$3,614,380
X-16 Total assetsStart of year $4,458,460$4,634,081
X-17 Accounts payable and accrued expenses$48,324
X-26 Total liabilitiesStart of year $0$48,324
X-27 Net assets without donor restrictionsStart of year $4,140,460$4,267,757
X-28 Net assets with donor restrictionsStart of year $318,000$318,000
X-32 Total net assets or fund balancesStart of year $4,458,460$4,585,757
X-33 Total liabilities and net assetsStart of year $4,458,460$4,634,081
Part XI · Reconciliation of net assets $4,585,757 net assets at year end
XI-1 Total revenue$1,149,174
XI-2 Total expenses$1,093,826
XI-3 Revenue less expenses$55,348
XI-4 Net assets at start of year$4,458,460
XI-5 Net unrealized gains (losses) on investments$71,949
XI-10 Net assets at end of year$4,585,757

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.