Civic Intelligence

American Littoral Society

EIN 22-1731073 • 501(c)3 • Highlands, NJ

Profile

Promote the study and conservation of marine life and its habitat, defend the coast from harm, and empower others to do the same.

18 Hartshorne DriveHighlands, NJ 07732

www.littoralsociety.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.33x

Higher debt load relative to assets than 79% of similar nonprofits.

NTEE C • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.12x

Higher debt load relative to revenue than 60% of similar nonprofits.

NTEE C • $1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

NTEE C • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$149,003

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

NTEE C • $1M-$5M nonprofits • Source year 2024

Asset Growth

2nd percentile

-43%

Faster asset growth than 2% of similar nonprofits.

NTEE C • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

21%

Faster revenue growth than 57% of similar nonprofits.

NTEE C • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,230,329

Down $912,905 (-43%) from 2023

Liabilities

Down

$400,273

Down $526,910 (-57%) from 2023

Net Assets

Down

$830,056

Down $385,995 (-32%) from 2023

Revenue

Up

$3,211,466

Up $556,991 (+21%) from 2023

Expenses

Up

$3,597,461

Up $447,940 (+14%) from 2023

Net Income

Up

-$385,995

Up $109,051 (+22%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $713,394Liabilities 2010: $281,668Net Assets 2010: $431,7262010Assets 2011: $715,666Liabilities 2011: $405,161Net Assets 2011: $310,5052011Assets 2012: $641,604Liabilities 2012: $271,499Net Assets 2012: $370,1052012Assets 2013: $1,398,311Liabilities 2013: $687,900Net Assets 2013: $710,4112013Assets 2014: $1,586,140Liabilities 2014: $746,425Net Assets 2014: $839,7152014Assets 2015: $1,606,768Liabilities 2015: $871,872Net Assets 2015: $734,8962015Assets 2016: $1,369,442Liabilities 2016: $517,343Net Assets 2016: $852,0992016Assets 2017: $1,229,030Liabilities 2017: $935,650Net Assets 2017: $293,3802017Assets 2018: $1,040,511Liabilities 2018: $783,051Net Assets 2018: $257,4602018Assets 2019: $866,515Liabilities 2019: $234,499Net Assets 2019: $632,0162019Assets 2020: $707,996Liabilities 2020: $153,330Net Assets 2020: $554,6662020Assets 2021: $1,628,305Liabilities 2021: $1,048,052Net Assets 2021: $580,2532021Assets 2022: $2,281,915Liabilities 2022: $570,818Net Assets 2022: $1,711,0972022Assets 2023: $2,143,234Liabilities 2023: $927,183Net Assets 2023: $1,216,0512023Assets 2024: $1,230,329Liabilities 2024: $400,273Net Assets 2024: $830,0562024

Highlighted filing

2024

Assets$1,230,329
Liabilities$400,273
Net Assets$830,056

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,536,8102010Expenses 2011: $1,786,5722011Expenses 2012: $1,958,4902012Revenue 2013: $3,179,529Expenses 2013: $2,839,223Net Income 2013: $340,3062013Revenue 2014: $2,835,677Expenses 2014: $2,706,373Net Income 2014: $129,3042014Revenue 2015: $4,648,732Expenses 2015: $4,753,551Net Income 2015: -$104,8192015Revenue 2016: $4,386,505Expenses 2016: $4,269,302Net Income 2016: $117,2032016Revenue 2017: $2,415,929Expenses 2017: $2,974,648Net Income 2017: -$558,7192017Revenue 2018: $2,349,812Expenses 2018: $2,385,732Net Income 2018: -$35,9202018Revenue 2019: $3,023,440Expenses 2019: $2,648,884Net Income 2019: $374,5562019Revenue 2020: $2,272,947Expenses 2020: $2,350,297Net Income 2020: -$77,3502020Revenue 2021: $2,690,003Expenses 2021: $2,664,416Net Income 2021: $25,5872021Revenue 2022: $10,291,023Expenses 2022: $9,160,179Net Income 2022: $1,130,8442022Revenue 2023: $2,654,475Expenses 2023: $3,149,521Net Income 2023: -$495,0462023Revenue 2024: $3,211,466Expenses 2024: $3,597,461Net Income 2024: -$385,9952024

Highlighted filing

2024

Revenue$3,211,466
Expenses$3,597,461
Net Income-$385,995

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.23$0.40$0.83$3.21$3.60$0.39
2023Detailed filing. Detailed filing data is available for this year.$2.14$0.93$1.22$2.65$3.15$0.50
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.57$1.71$10.3$9.16$1.13
2021Detailed filing. Detailed filing data is available for this year.$1.63$1.05$0.58$2.69$2.66$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.15$0.55$2.27$2.35$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.23$0.63$3.02$2.65$0.37
2018Detailed filing. Detailed filing data is available for this year.$1.04$0.78$0.26$2.35$2.39$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.94$0.29$2.42$2.97$0.56
2016Detailed filing. Detailed filing data is available for this year.$1.37$0.52$0.85$4.39$4.27$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.87$0.73$4.65$4.75$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.75$0.84$2.84$2.71$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.40$0.69$0.71$3.18$2.84$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.27$0.37$1.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.41$0.31$1.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.28$0.43$1.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.0
Gross Receipts
$3,222,449
Mission and Program Overview

Mission

Promote the study and conservation of marine life and its habitat, defend the coast from harm, and empower others to do the same.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,201,542$841,328▼ $360,214
Savings and Temporary Cash Investments$769,815$214,463▼ $555,352
Cash and Non-Interest-Bearing Accounts$60,545$110,069▲ $49,524
Land, Buildings, and Equipment, Net$42,773$29,789▼ $12,984
Prepaid Expenses and Deferred Charges$35,565$15,979▼ $19,586
Total Assets$2,143,234$1,230,329▼ $912,905
Other Assets Total$32,994$18,701▼ $14,293
Liabilities
Accounts Payable and Accrued Expenses$773,678$335,322▼ $438,356
Deferred Revenue$15,000$47,500▲ $32,500
Other Liabilities$138,505$17,451▼ $121,054
Total Liabilities$927,183$400,273▼ $526,910
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$593,559$581,110▼ $12,449
Net Assets With Donor Restrictions$622,492$248,946▼ $373,546
Total Net Assets Fund Balance$1,216,051$830,056▼ $385,995
Total Liabilities and Net Assets / Fund Balance$2,143,234$1,230,329▼ $912,905

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,789$35,132$64,921
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy DillinghamExecutive DiFT$143,801$5,202$149,003

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
South State INCContractingPO BOX 68, Bridgeton, NJ 08302$617,752
Wildlife Restoration PartnershipsContracting109 MARKET LANE, Greenwich, NJ 08323$313,000
Heidelberg MaterialsSupplies15620 COLLECTION CENTER DRIVE, Chicago, IL 60693$169,471
Stockton UniversityContracting101 VERA KING FARRIS DRIVE, Galloway, NJ 08205$152,566
H4 Enterprises LLCContractingPO BOX 638, Cape May Court House, NJ 08210$106,482
Revenue and Support

Revenue Composition

Contributions and Grants
$2,988,678
Program Service Revenue
$172,132
Investment Income
$45,822
Other Revenue
$4,834
All Other Contributions
$782,299
Change in Net Assets
$-385,995

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,211,466
Revenue Not Reported on Form 990
$10,983
Total Revenue per Audited Statements
$3,222,449
Total Revenue per Form 990
$3,211,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,130,538
Salaries, Compensation, and Employee Benefits$1,466,923
Total Fundraising Expense$123,234
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$817,116$189,994$81,131$1,088,241
Current Officers, Directors, Trustees, and Key Employees$64,136$84,289-$148,425
Payroll Taxes$77,700$30,608$6,955$115,263
Other Employee Benefits$68,430$42,833$3,731$114,994
Office Expenses$13,513$30,224$18,799$62,536
Insurance$21,282$35,988-$57,270
Occupancy$33,240$15,321-$48,561
Information Technology$14,926$23,754$6,900$45,580
Fees for Services Legal$6,662$29,538-$36,200
Travel$28,745$1,982$1,224$31,951
Fees for Services Accounting-$13,000-$13,000
Depreciation Depletion$12,984--$12,984
Other Expenses$5,204$5,746$1,228$6,432
Conferences and Meetings$4,315--$4,315
Total Functional Expenses$2,970,950$503,277$123,234$3,597,461

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,608,444
Expenses per Audited Statements$3,597,461
Total Expenses per Form 990$3,597,461
Expenses Not Reported on Form 990$10,983
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,983
Fundraising Gross Income$10,983
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Littorally Loca$26,861$8,723$8,723$0
Sunset on the B$9,960$2,260$2,260$0
Total Events$36,821$10,983$10,983-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$17,451
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The members elect the members of the governing body.

Form 990, Page 6, Part VI, Line 7A

The annual meeting of the members of the society for the election of the trustees and other such business as may properly come before such meeting shall be held once a year within the united states at a place and time to be selected by the board of trustees. A minimum of ten days and maximum of fifty days written notice of such special meetings, stating the objectives thereof, shall be given each member at the member's last known mailing address.

Form 990, Page 6, Part VI, Line 11B

A pdf version of form 990 is e-mailed to each member of the board of trustees prior to filing and given the opportunity to review it.

Form 990, Page 6, Part VI, Line 12C

Each trustee, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy and understands the society is a charitable organization and, in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Page 6, Part VI, Line 15A

In determining the compensation for the executive director, the board of trustees reviews the historical compensation for the position, available comparative studies for the same position in organizations of similar size and budget, our organization's budget, and the experience and capabilities of the individual.

Form 990, Page 6, Part VI, Line 15B

In determining the compensation for the officers or key employees the board and management review the historical compensation for the position, available comparative studies for the same position in organizations of similar size and budget, our organization's budget, and the experience and capabilities of the individual.

Form 990, Page 6, Part VI, Line 19

The society makes available on its website form 990, form 1023, its bylaws and its audited financial statements.

Filing and Contact Details

Filer

Filer Name
American Littoral Society
EIN
22-1731073
Phone
7322910055
Address
18 HARTSHORNE DRIVE, HIGHLANDS, NJ 07732

Signing Officer

Name
Timothy Dillingham
Title
Executive Director
Phone
7322910055
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Dillingham
Formed
1961
Legal Domicile
Nj
Voting Board Members
12
Independent Board Members
12
Employees
43
Volunteers
4,091

Preparer

Firm
German Vreeland & Associates Llp
Address
2 RIDGEDALE AVE STE 300, CEDAR KNOLLS, NJ 07927
Preparer
Victor Maisano CPA
Phone
9736052777
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Conservation-american littoral society restores ecologically healthy and resilient coastal habitats along the atlantic coast and the delaware bay region. The society leads thousands of volunteers in coastal cleanups of the new york state beach shoreline. We plant dunes with corporations, private groups, municipalities, and school groups to protect life, limb and property from dangerous storms. We are working to restore connectivity to coastal watersheds to improve water quality as well as provide passage for migratory fish species. The society's projects include living shorlines, a method of land stabilization that protects the shoreline from erosion while preserving, enhancing, or creating habitat. The "shuck it don't chuck it" shell recycling program was created by the society to recycle oyster shells from local restaurants. The shell is returned to the water where it provides a substrate for new oysters. Oyster shells from restaurants ordinarily ends up in landfills. Oyster reefs also provide homes for other marine life and protect shorelines. The society works with communities, homeowners, and businesses to reduce storm run-off through green storm water management and water friendly landscaping.

Form 990, Page 2, Part III, Line 4B

Advocacy-everything we do at the society is about the public trust. The coast belongs to all of us and our advocacy and policy program has been protecting the average person and their stake in the coast for more than 50 years. We speak out for the coast, marine life and its habitats, and for the benefit of diverse coastal communities. Our advocacy is often community based, working on the most pressing problems with the people who are most affected. We seek opportunities to provide the public with the knowledge and tools they need to raise their voices along with us. The main areas of interest where the society advocates for better public policy to protect the littoral zone are coastal public access, coastal land use reform, and natural resource protection. A grant from the william penn foundation is providing support for a study to identify water quality improvement opportunities to reduce bacteria in the 27 mile stretch of the delaware river flowing past philadelphia, camden, chester and wilmington. Working with people representing all aspects of the river's use, our goal is to develop a "road map" to increase equitable opportunities for swimming and paddling in targeted areas as well as advance community health, public access, and job creation.

Form 990, Page 2, Part III, Line 4C

Education-the society connects people of all ages to the coast through educational nature walks, fishing clinics, field trips, and volunteer opportunities. Our staff naturalists host public programs throughout the year including sunset seining, horseshoe crab walks, surf fishing clinics, bird walks, seal and winter waterfowl walks, and wild edible plant walks. Fish tagging-since the inception of the society's fish tagging program in 1965, more than 970,000 fish have been tagged by our volunteer taggers. Currently, the program's target species is striped bass and other fish of the littoral zone, including summer flounder, bluefish, tautog, and black seabass. The program currently has more than 450 active taggers who tag over 15,000 fish per year. Tagging is an important biological method for monitoring fish, because, unlike other animals, they spend almost all of their entire lives out of the sight of researchers. The program aids scientists too as our tagging data is transferred to the database of the national marine fisheries service laboratory.

Form 990, Part XI, Line 9

Special event expenses 10,983 special event expenses -10,983

Financial Statement Notes

Schedule D, Page 3, Part X

The american littoral society (the "society") follows asc 740 "income taxes" which clarifies the accounting and recognition for tax positions taken. The society recognizes the tax benefits from uncertain tax positions only if it is more likely than not, based on the technical merits, that a tax position will be sustained upon examination by the taxing authority. For the year ended december 31, 2024, the society has determined that there are no material uncertainties in income taxes. The society has not incurred any income tax related penalties or interest for the year ended december 31, 2024, and is no longer subject to income tax examinations by the internal revenue service for the years prior to 2021.

Schedule D, Page 4, Part XI, Line 2D

Special event expenses 10,983

Schedule D, Page 4, Part XII, Line 2D

Special event expenses 10,983

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IRS990/Desc0CONSERVATION-AMERICAN LITTORAL SOCIETY RESTORES ECOLOGICALLY HEALTHY AND RESILIENT COASTAL HABITATS ALONG THE ATLANTIC COAST AND THE DELAWARE BAY REGION. THE SOCIETY LEADS THOUSANDS OF VOLUNTEERS IN COASTAL CLEANUPS OF THE NEW YORK STATE BEACH SHORELINE. WE PLANT DUNES WITH CORPORATIONS, PRIVATE GROUPS, MUNICIPALITIES, AND SCHOOL GROUPS TO PROTECT LIFE, LIMB AND PROPERTY FROM DANGEROUS STORMS. WE ARE WORKING TO RESTORE CONNECTIVITY TO COASTAL WATERSHEDS TO IMPROVE WATER QUALITY AS WELL AS PROVIDE PASSAGE FOR MIGRATORY FISH SPECIES. THE SOCIETY'S PROJECTS INCLUDE LIVING SHORLINES, A METHOD OF LAND STABILIZATION THAT PROTECTS THE SHORELINE FROM EROSION WHILE PRESERVING, ENHANCING, OR CREATING HABITAT. THE "SHUCK IT DON'T CHUCK IT" SHELL RECYCLING PROGRAM WAS CREATED BY THE SOCIETY TO RECYCLE OYSTER SHELLS FROM LOCAL RESTAURANTS. THE SHELL IS RETURNED TO THE WATER WHERE IT PROVIDES A SUBSTRATE FOR NEW OYSTERS. OYSTER SHELLS FROM RESTAURANTS ORDINARILY ENDS UP IN LANDFILLS. OYSTER REEFS ALSO PROVIDE HOMES FOR OTHER MARINE LIFE AND PROTECT SHORELINES. THE SOCIETY WORKS WITH COMMUNITIES, HOMEOWNERS, AND BUSINESSES TO REDUCE STORM RUN-OFF THROUGH GREEN STORM WATER MANAGEMENT AND WATER FRIENDLY LANDSCAPING.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCACY-EVERYTHING WE DO AT THE SOCIETY IS ABOUT THE PUBLIC TRUST. THE COAST BELONGS TO ALL OF US AND OUR ADVOCACY AND POLICY PROGRAM HAS BEEN PROTECTING THE AVERAGE PERSON AND THEIR STAKE IN THE COAST FOR MORE THAN 50 YEARS. WE SPEAK OUT FOR THE COAST, MARINE LIFE AND ITS HABITATS, AND FOR THE BENEFIT OF DIVERSE COASTAL COMMUNITIES. OUR ADVOCACY IS OFTEN COMMUNITY BASED, WORKING ON THE MOST PRESSING PROBLEMS WITH THE PEOPLE WHO ARE MOST AFFECTED. WE SEEK OPPORTUNITIES TO PROVIDE THE PUBLIC WITH THE KNOWLEDGE AND TOOLS THEY NEED TO RAISE THEIR VOICES ALONG WITH US. THE MAIN AREAS OF INTEREST WHERE THE SOCIETY ADVOCATES FOR BETTER PUBLIC POLICY TO PROTECT THE LITTORAL ZONE ARE COASTAL PUBLIC ACCESS, COASTAL LAND USE REFORM, AND NATURAL RESOURCE PROTECTION. A GRANT FROM THE WILLIAM PENN FOUNDATION IS PROVIDING SUPPORT FOR A STUDY TO IDENTIFY WATER QUALITY IMPROVEMENT OPPORTUNITIES TO REDUCE BACTERIA IN THE 27 MILE STRETCH OF THE DELAWARE RIVER FLOWING PAST PHILADELPHIA, CAMDEN, CHESTER AND WILMINGTON. WORKING WITH PEOPLE REPRESENTING ALL ASPECTS OF THE RIVER'S USE, OUR GOAL IS TO DEVELOP A "ROAD MAP" TO INCREASE EQUITABLE OPPORTUNITIES FOR SWIMMING AND PADDLING IN TARGETED AREAS AS WELL AS ADVANCE COMMUNITY HEALTH, PUBLIC ACCESS, AND JOB CREATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION-THE SOCIETY CONNECTS PEOPLE OF ALL AGES TO THE COAST THROUGH EDUCATIONAL NATURE WALKS, FISHING CLINICS, FIELD TRIPS, AND VOLUNTEER OPPORTUNITIES. OUR STAFF NATURALISTS HOST PUBLIC PROGRAMS THROUGHOUT THE YEAR INCLUDING SUNSET SEINING, HORSESHOE CRAB WALKS, SURF FISHING CLINICS, BIRD WALKS, SEAL AND WINTER WATERFOWL WALKS, AND WILD EDIBLE PLANT WALKS. FISH TAGGING-SINCE THE INCEPTION OF THE SOCIETY'S FISH TAGGING PROGRAM IN 1965, MORE THAN 970,000 FISH HAVE BEEN TAGGED BY OUR VOLUNTEER TAGGERS. CURRENTLY, THE PROGRAM'S TARGET SPECIES IS STRIPED BASS AND OTHER FISH OF THE LITTORAL ZONE, INCLUDING SUMMER FLOUNDER, BLUEFISH, TAUTOG, AND BLACK SEABASS. THE PROGRAM CURRENTLY HAS MORE THAN 450 ACTIVE TAGGERS WHO TAG OVER 15,000 FISH PER YEAR. TAGGING IS AN IMPORTANT BIOLOGICAL METHOD FOR MONITORING FISH, BECAUSE, UNLIKE OTHER ANIMALS, THEY SPEND ALMOST ALL OF THEIR ENTIRE LIVES OUT OF THE SIGHT OF RESEARCHERS. THE PROGRAM AIDS SCIENTISTS TOO AS OUR TAGGING DATA IS TRANSFERRED TO THE DATABASE OF THE NATIONAL MARINE FISHERIES SERVICE LABORATORY.
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