Subject Matter INC
Funds documentaries highlighting social issues and awards grants to nonprofits addressing them. For fiscal year 2025 it reported $538K in revenue, $445K in expenses, and $658K in net assets.Pt I
- Founded
- 2022
- Type
- Public charity (501(c)(3)) · Arts & Culture
- Location
- New York, NY
- Website
- www.subjectmatter.org
- Filings
- 4 on file (2022–2025)
More identity details & actions ⌄
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Summary of the Filing
Where the work happens
In 2025, subject matter awarded over $253,000 in grants to five social issue documentaries and five nonprofits addressing the issues featured in the films. The subject areas being addressed by our grantees include the climate crisis, indigenous rights, sexual abuse, gun violence, trans youth healthcare, and intellectual freedom.
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Identity & Classification
Governance & Policies
Officers, Directors & Key Employees
Colleen Hammond’s $65K as Co-Executive Director is at the 59th percentile of top reported officer pay among 2213 $100K–1M arts & culture 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 · 3 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 |
|---|---|---|---|---|
| Colleen Hammond | $65,000 | $60,000 | $40,000 | $10,000 |
| David Earls | $35,000 | $40,000 | $40,000 | $10,000 |
| Amy Hobby | — | — | $10,000 | $10,000 |
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.
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Statement of Revenue
Statement of Functional Expenses
Balance Sheet
Financial Metrics
Same NTEE category, revenue band, and state where available. Descriptive — not a grade.
| Metric | This org | Peer median | Percentile |
|---|---|---|---|
| Program ratio | 81% | — | — |
| Overhead ratio | 11% | — | — |
| Fundraising cost ratio | 7% | — | — |
| Revenue growth | 10% | — | — |
Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.
Grants
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Filings & Schedule Manifest
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Sources
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