Nonprofit · EIN 87-4665955
SUBJECT MATTER INC
Tax-exempt · NEW YORK, NY 10011
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $537,690 | $445,002 | $92,688 | $658,757 | $1,007 | $657,750 |
| December 31, 2024 | 990 | $487,822 | $359,570 | $128,252 | $565,062 | $0 | $565,062 |
| December 31, 2023 | 990 | $439,374 | $292,222 | $147,152 | $438,720 | $1,910 | $436,810 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $521,357
- Program service revenue
- $0
- Investment income
- $16,333
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $266,952
- Compensation of officers, directors and key employees
- $99,916
- Salaries, compensation and benefits (total)
- $109,535
- Professional fundraising fees
- $0
- Legal fees
- $100
- Accounting fees
- $9,372
- Travel
- $17,142
- Program services (functional)
- $361,819
- Management and general (functional)
- $47,464
- Fundraising (functional)
- $35,719
Balance sheet and other
- Total assets, start of year
- $565,062
- Total assets, end of year
- $658,757
- Total liabilities, end of year
- $1,007
- Net assets, end of year
- $657,750
- Net assets without donor restrictions
- $657,750
- Gross receipts
- $537,690
- Employees
- 2
- Volunteers
- 0
- Year formed
- 2022
- State of legal domicile
- DE
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 |
|---|---|---|---|
| COLLEEN HAMMOND | CO-EXECUTIVE DIRECTOR Officer | 20 | $65,000 |
| DAVID EARLS | CO-EXECUTIVE DIRECTOR Officer | 20 | $35,000 |
| LILY BAND | BOARD CO-CHAIR Trustee or director, Officer | 1 | $0 |
| JEFFREY WRIGHT | BOARD CO-CHAIR Trustee or director, Officer | 1 | $0 |
| SAMANTHA RUDIN EARLS | TREASURER Trustee or director, Officer | 1 | $0 |
| LOREN HAMMONDS | SECRETARY Trustee or director, Officer | 1 | $0 |
| CHRISTIE MARCHESE | BOARD MEMBER Trustee or director | 1 | $0 |
| DIN BLANKENSHIP | BOARD MEMBER Trustee or director | 1 | $0 |
| SAL AL-RASHID | FORMER BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLLEEN HAMMOND | CO-EXECUTIVE DIRECTOR Officer | 20 | $60,000 |
| DAVID EARLS | CO-EXECUTIVE DIRECTOR Officer | 20 | $40,000 |
| LILY BAND | BOARD CO-CHAIR Trustee or director, Officer | 1 | $0 |
| JEFFREY WRIGHT | BOARD CO-CHAIR Trustee or director, Officer | 1 | $0 |
| SAMANTHA RUDIN EARLS | TREASURER Trustee or director, Officer | 1 | $0 |
| LOREN HAMMONDS | SECRETARY Trustee or director, Officer | 1 | $0 |
| CHRISTIE MARCHESE | BOARD MEMBER Trustee or director | 1 | $0 |
| FERNE PEARLSTEIN | FORMER BOARD MEMBER Trustee or director | 1 | $0 |
| DIN BLANKENSHIP | BOARD MEMBER Trustee or director | 1 | $0 |
| SAL AL-RASHID | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLLEEN HAMMOND | CO-EXECUTIVE DIRECTOR Officer | 20 | $40,000 |
| DAVID EARLS | CO-EXECUTIVE DIRECTOR Officer | 20 | $40,000 |
| AMY HOBBY | CO-EXECUTIVE DIRECTOR Officer | 20 | $10,000 |
| LILY BAND | BOARD CO-CHAIR Trustee or director, Officer | 1 | $0 |
| JEFFREY WRIGHT | BOARD CO-CHAIR Trustee or director, Officer | 1 | $0 |
| SAMANTHA RUDIN EARLS | TREASURER Trustee or director, Officer | 1 | $0 |
| LOREN HAMMONDS | BOARD MEMBER Trustee or director | 1 | $0 |
| CHRISTIE MARCHESE | BOARD MEMBER Trustee or director | 1 | $0 |
| FERNE PEARLSTEIN | SECRETARY Trustee or director, Officer | 1 | $0 |
| JULIA GREENBERG | FORMER BOARD MEMBER Trustee or director | 1 | $0 |
| SAL AL-RASHID | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 145 W 11TH STREET 137, NEW YORK, NY 10011-8394
- In care of
- % JJ LEITNER
- Principal officer (990 for 2025)
- SAMANTHA RUDIN EARLS, 145 W 11TH STREET, NEW YORK, NY 10011
- Signed the 990
- SAMANTHA RUDIN EARLS, TREASURER
- Phone
- (636) 578-1268
- Website
- WWW.SUBJECTMATTER.ORG
- Return prepared by
- MSPC CPAS & ADVISORS PC
Mission
TO CONNECT INSPIRING STORYTELLING AND MEANINGFUL CHANGE BY PROVIDING FUNDS AND OTHER RESOURCES TO DOCUMENTARIES THAT HIGHLIGHT SOCIAL ISSUES AND BY AWARDING CORRESPONDING GRANTS TO NONPROFITS TACKLING THE FEATURED TOPICS.
Program accomplishments
- 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. WE PARTICIPATED IN TWELVE SCREENING EVENTS THROUGH COLLABORATIONS WITH SUNDANCE FILM FESTIVAL, TRIBECA FILM FESTIVAL, HAMPTONS INTERNATIONAL FILM FESTIVAL, AND DOC NYC. INSPIRED AUDIENCE MEMBERS JOINED US IN CREATING POSITIVE COMMUNITY ACTION IN RESPONSE TO THE FILMS BY DONATING AN ADDITIONAL $13K+ TO OUR NONPROFIT GRANTEES FOLLOWING THE SCREENINGS.Expenses $361,819 · grants $266,952
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
- 87-4665955
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $658,757
- Income (IRS master file)
- $537,690
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $537,690 | $445,002 | $658,757 | XML |
| 990 | December 2024 | $487,822 | $359,570 | $565,062 | XML |
| 990 | December 2023 | $439,374 | $292,222 | $438,720 | XML |
| 990 | December 2022 | $462,617 | $172,959 | $309,658 | IRS |
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 87-4665955).
Questions about SUBJECT MATTER INC
- What is the EIN of SUBJECT MATTER INC?
- The employer identification number (EIN) of SUBJECT MATTER INC is 87-4665955.
- Is SUBJECT MATTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SUBJECT MATTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUBJECT MATTER INC 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 SUBJECT MATTER INC 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 SUBJECT MATTER INC 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 SUBJECT MATTER INC?
- The 990 for the year ended December 31, 2025 names SAMANTHA RUDIN EARLS.
- Who are the officers and directors of SUBJECT MATTER INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $65,000 (COLLEEN HAMMOND, CO-EXECUTIVE DIRECTOR).
- How much revenue does SUBJECT MATTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $537,690, expenses of $445,002 and total assets of $658,757 at year end.
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