Nonprofit · EIN 47-5672323
INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT
Tax-exempt · CHARLESTON, SC 29406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,569,700 | $1,280,102 | $289,598 | $1,239,866 | $0 | $1,239,866 |
| December 31, 2024 | 990 | $600,000 | $1,215,034 | -$615,034 | $950,268 | $0 | $950,268 |
| December 31, 2023 | 990 | $850,000 | $891,881 | -$41,881 | $1,565,302 | $0 | $1,565,302 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,569,700
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $64,125
- Salaries, compensation and benefits (total)
- $64,125
- Professional fundraising fees
- $0
- Accounting fees
- $30,575
- Program services (functional)
- $1,136,753
- Management and general (functional)
- $143,349
Balance sheet and other
- Total assets, start of year
- $950,268
- Total assets, end of year
- $1,239,866
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,239,866
- Net assets without donor restrictions
- $1,239,866
- Gross receipts
- $1,569,700
- Employees
- 0
- Year formed
- 2015
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CELIA NAYLOR | BOARD PRESIDENT Institutional trustee | 20 | $64,125 |
| AMANDA STOREY | BOARD VICE PRESIDENT Institutional trustee | 5 | $0 |
| DERYCK FERRIER | BOARD TREASURER Institutional trustee | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CELIA NAYLOR | BOARD PRESIDENT Institutional trustee | 20 | $60,000 |
| AMANDA STOREY | BOARD VICE PRESIDENT Institutional trustee | 0 | $0 |
| DERYCK FERRIER | BOARD TREASURER Institutional trustee | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CELIA NAYLOR | BOARD PRESIDENT Institutional trustee | 20 | $60,000 |
| DERYCK FERRIER | BOARD TREASURER Institutional trustee | 5 | $0 |
| AMANDA STOREY | BOARD VICE PRESIDENT Institutional trustee | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 6650 RIVERS AVE STE 100, CHARLESTON, SC 29406-4809
- In care of
- % CELIA NAYLOR
- Mailing address (990-N for 2016)
- P O Box 143, Bennettsville SC 29512
- Principal officer (990-N for 2016)
- Carolyn A Prince, P O Box 266, Bennettsville SC 29512
- Signed the 990
- CELIA NAYLOR, Board President
- Website
- sedinstitute.org
- Return prepared by
- MPM Business Solutions
Mission
TO PROMOTE IMPACTFUL GRANT MAKING, INVESTMENTS AND ECONOMIC DEVELOPMENT IN COMMUNITIES OF COLOR THROUGH STRATEGIC PLANNING, EVALUATION, PROJECT MANAGEMENT AND TECHNICAL ASSISTANCE SERVICES.
Program accomplishments
- ISED CONTINUED EVENTS FOR THE SANKOFA SERIES (AS PART OF THE PRESIDENTS FORUM) TO STRATEGIZE AND RESPOND TO POST-AFFIRMATIVE ACTION LEGISLATION (INCLUDING RECENT SHIFTS IN SUPPORT FOR DEI PROGRAMS, ETC.). AFTER COMPLETING THE THIRD SEASON OF THE R.A.C.E. PODCAST IN 2024, WHICH CENTERED ON A RANGE OF TOPICS ON EQUITY, POWER, CULTURE AND LEADERSHIP IN PHILANTHROPY, A BOOK AND AUDIOBOOK (ENTITLED HEAR US KNOW: RACIAL EQUITY IN THE WORKPLACE) WERE CREATED AND WIDELY PUBLISHED IN 2025 VIA AUDIOBRARY AND OTHER PLATFORMS. ISED ALSO CONTINUED ITS COLLABORATIVE PROJECT RACE, HEALING, AND JOY: CENTERING BLACK REPRODUCTIVE JUSTICE LEADERSHIP. ISED WORKED WITH A NEW PARTNER (HARMONIA ROSALES STUDIO) ON THE 2025 EDUCATIONAL TOUR FOR THE CHRONICLES OF ORI BOOK PROJECT.Expenses $1,136,753 · revenue $1,569,700
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-5672323
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S30)
- Assets (IRS master file)
- $1,239,866
- Income (IRS master file)
- $1,569,700
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,569,700 | $1,280,102 | $1,239,866 | XML |
| 990 | December 2024 | $600,000 | $1,215,034 | $950,268 | XML |
| 990 | December 2023 | $850,000 | $891,881 | $1,565,302 | XML |
| 990 | December 2022 | $1,500,000 | $1,429,930 | $1,607,183 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2016 Officer: Carolyn A Prince | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-5672323).
Questions about INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT
- What is the EIN of INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT?
- The employer identification number (EIN) of INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT is 47-5672323.
- Is INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT?
- The 990-N for 2016 names Carolyn A Prince.
- Who are the officers and directors of INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $64,125 (CELIA NAYLOR, BOARD PRESIDENT).
- How much revenue does INSTITUTE FOR STRATEGIC AND EQUITABLE DEVELOPMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,569,700, expenses of $1,280,102 and total assets of $1,239,866 at year end.
Other nonprofits in CHARLESTON
- CHARLESTON AREA CONVENTION & VISITORS BUREAU EIN 03-0386059 · last filed 990 for 2025
- SOUTHEAST COASTAL OCEAN OBSERVING REGIONAL ASSOCIATION EIN 26-1215705 · last filed 990 for 2025
- CHARLESTON REDEVELOPMENT CORPORATION EIN 27-3715681 · last filed 990 for 2024
- CLIMB FUND EIN 57-0707663 · last filed 990 for 2025
- SOUTH CAROLINA ASSOCIATION FOR COMMUNITY ECONOMIC DEVELOPMENT EIN 56-2049813 · last filed 990 for 2025
- CHARLESTON DIGITAL CORRIDOR FOUNDATION EIN 20-0836170 · last filed 990 for 2025
- FRIENDS OF THE LOWLINE EIN 46-2003223 · last filed 990 for 2025
- WESTEDGE FOUNDATION INC EIN 45-1998194 · last filed 990 for 2025
All nonprofits in CHARLESTON · South Carolina · Community improvement and capacity building