INSTITUTE FOR THE STUDY OF MODERN AUTHORITARIANISM

EIN: 861870673 501(c)(3)

WASHINGTON, DC

Total Revenue
$671,235
Total Expenses
$740,616
Total Assets
$470,928
Net Assets
$447,145
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2023
Legal Domicile
DC
Principal Officer
SHIKHA DALMIA
Tax Period
2024-01-01 to 2024-12-31

INSTITUTE FOR THE STUDY OF MODERN AUTHORITARIANISM, founded in 2023, is a small nonprofit that reported $671K in total revenue in fiscal year 2024. Expenses of $741K exceeded revenue, resulting in a 10% operating deficit.

Mission

ISMA IS A PUBLIC POLICY ORGANIZATION COMMITTED TO DEFENDING FREE SOCIETIES AND OPPOSING THE WORLDWIDE SLIDE INTO ILLIBERALISM.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $667,420
Program Service Revenue $0
Investment Income $0
Other Revenue $3,815
TOTAL REVENUE $671,235

Expense Breakdown

Grants Paid $0
Salaries & Benefits $170,593
Fundraising Expenses $26,583
Program Expenses $681,019
Other Expenses $570,023
TOTAL EXPENSES $740,616

Year-over-Year Comparison

2024 2023 Change
Revenue $671,235 $655,000 +0.0%
Expenses $740,616 $137,974 +4.4%
Net Income $-69,381 $517,026 -1.1%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
4
Independent Members
3
Employees
1
Volunteers
N/A

Governance Policies

✓ Conflict of Interest Policy
✓ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$157,500
Total Directors
5
$157,500
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
EMILY CHAMLEE-WRIGHT BOARD MEMBER 2.00
Director
$0 $0 $0
ELI LEHRER BOARD MEMBER 2.00
Director
$0 $0 $0
SHIKHA DALMIA PRESIDENT 40.00
Officer Director
$157,500 $0 $157,500
ROBIN STONE BOARD MEMBER 2.00
Director
$0 $0 $0
WILLIAM KRISTOL BOARD MEMBER 2.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $671,235 $740,616 $470,928 $-69,381
2023 $655,000 $137,974 $525,712 $517,026
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