Civic Intelligence

National Speleological Foundation

990 • Fiscal year 2019 • EIN 23-7282767

Apr 01, 2018 to Mar 31, 2019 • Filed on Sep 11, 2019

PO Box 602Cape Canaveral, FL 32920

(412) 913-6808

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.91x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

99th percentile

57.88x

Higher debt load relative to revenue than 99% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

95th percentile

67%

Higher net margin than 95% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

57th percentile

5.1%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-56%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,324,812

Up $259,703 (+5.1%) from 2018

Net Assets

Up

$490,742

Up $50,742 (+12%) from 2018

Liabilities

Up

$4,834,070

Up $208,961 (+4.5%) from 2018

Revenue

Down

$83,520

Down $107,955 (-56%) from 2018

Expenses

Up

$27,213

Up $14,186 (+109%) from 2018

Net Income

Down

$56,307

Down $122,141 (-68%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2012: $4,654,580Liabilities 2012: $4,245,442Net Assets 2012: $409,1382012Assets 2013: $4,877,933Liabilities 2013: $4,430,671Net Assets 2013: $447,2622013Assets 2014: $4,950,177Liabilities 2014: $4,597,986Net Assets 2014: $352,1912014Assets 2015: $4,973,015Liabilities 2015: $4,724,259Net Assets 2015: $248,7562015Assets 2016: $4,654,188Liabilities 2016: $4,414,997Net Assets 2016: $239,1912016Assets 2017: $4,781,009Liabilities 2017: $4,525,986Net Assets 2017: $255,0232017Assets 2018: $5,065,109Liabilities 2018: $4,625,109Net Assets 2018: $440,0002018Assets 2019: $5,324,812Liabilities 2019: $4,834,070Net Assets 2019: $490,7422019Assets 2020: $4,755,546Liabilities 2020: $4,239,640Net Assets 2020: $515,9062020Assets 2021: $5,939,835Liabilities 2021: $5,221,661Net Assets 2021: $718,1742021Assets 2022: $6,209,420Liabilities 2022: $5,396,017Net Assets 2022: $813,4032022Assets 2023: $6,778,680Liabilities 2023: $5,038,160Net Assets 2023: $1,740,5202023Assets 2024: $7,292,197Liabilities 2024: $5,430,845Net Assets 2024: $1,861,3522024Assets 2025: $8,127,912Liabilities 2025: $5,904,232Net Assets 2025: $2,223,6802025

Highlighted filing

2019

Assets$5,324,812
Liabilities$4,834,070
Net Assets$490,742

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $14,9592012Expenses 2013: $17,8492013Revenue 2014: $41,498Expenses 2014: $149,787Net Income 2014: -$108,2892014Revenue 2015: $72,536Expenses 2015: $144,269Net Income 2015: -$71,7332015Revenue 2016: $44,790Expenses 2016: $31,285Net Income 2016: $13,5052016Revenue 2017: $15,834Expenses 2017: $13,510Net Income 2017: $2,3242017Revenue 2018: $191,475Expenses 2018: $13,027Net Income 2018: $178,4482018Revenue 2019: $83,520Expenses 2019: $27,213Net Income 2019: $56,3072019Revenue 2020: $101,700Expenses 2020: $35,050Net Income 2020: $66,6502020Revenue 2021: $141,352Expenses 2021: $33,542Net Income 2021: $107,8102021Revenue 2022: $352,774Expenses 2022: $16,984Net Income 2022: $335,7902022Revenue 2023: $1,283,992Expenses 2023: $105,803Net Income 2023: $1,178,1892023Revenue 2024: $231,387Expenses 2024: $220,861Net Income 2024: $10,5262024Revenue 2025: $529,163Expenses 2025: $5,000Net Income 2025: $524,1632025

Highlighted filing

2019

Revenue$83,520
Expenses$27,213
Net Income$56,307
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Sep 11, 2019
Return Version
2018v3.1
Gross Receipts
$205,311
Mission and Program Overview

Mission

Support activities involving conservation, exploration, and study of caves.

Support activities involving conservation exploration, and study of caves

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$4,345,773$5,038,999▲ $693,226
Other Notes and Loans Receivable, Net$219,764$171,127▼ $48,637
Savings and Temporary Cash Investments$498,572$114,686▼ $383,886
Accounts Receivable$1,000--
Total Assets$5,065,109$5,324,812▲ $259,703
Liabilities
Escrow Account Liability$4,625,109$4,834,070▲ $208,961
Total Liabilities$4,625,109$4,834,070▲ $208,961
Net Assets / Fund Balance
Temporarily Rstr Net Assets$268,018$323,432▲ $55,414
Unrestricted Net Assets$171,982$167,310▼ $4,672
Total Net Assets Fund Balance$440,000$490,742▲ $50,742
Total Liabilities and Net Assets / Fund Balance$5,065,109$5,324,812▲ $259,703

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$5,038,999--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janet ThornePresident
Douglas SorokaVice President
Blake JordanTrustee
David LesterTrustee
Dean SnyderTrustee
Gordon SmithTrustee
Kathryn BachTrustee
Roger McclureTrustee
Ted KayesTrustee
John ScheltensSecretary
Robert AshbrookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$66,433
Program Service Revenue
$0
Investment Income
$17,087
Other Revenue
$0
All Other Contributions
$66,433
Change in Net Assets
$56,307

Audited Revenue Reconciliation

Revenue per Audited Statements
$83,520
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-5,565
Total Revenue per Audited Statements
$77,955
Total Revenue per Form 990
$83,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,670
Grants and Similar Amounts Paid$10,543
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$10,543--$10,543
Payments to Affiliates$9,596--$9,596
Fees for Services Accounting$4,500--$4,500
Insurance$2,574--$2,574
Total Functional Expenses$27,213$0$0$27,213

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$27,213
Total Expenses per Audited Statements$27,213
Total Expenses per Form 990$27,213
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

Reviewed by all board members

Form 990, Part VI, Section B, Line 12C

Annual updates by board of directors

Form 990, Part VI, Section C, Line 18

Upon request by the public

Form 990, Part VI, Section C, Line 19

Upon request by the public

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Robert ashbrook - p.o. Box 602, cape canaveral, fl 32920-0602. Roger mcclure - p.o. Box 602, cape canaveral, fl 32920-0602. Gordon smith - p.o. Box 602, cape canaveral, fl 32920-0602. Douglas soroka - p.o. Box 602, cape canaveral, fl 32920-0602. David lester - p.o. Box 602, cape canaveral, fl 32920-0602. Blake jordan - p.o. Box 602, cape canaveral, fl 32920-0602. Janet thorne - p.o. Box 602, cape canaveral, fl 32920-0602. Ted kayes - p.o. Box 602, cape canaveral, fl 32920-0602. John scheltens - p.o. Box 602, cape canaveral, fl 32920-0602. Dean snyder - p.o. Box 602, cape canaveral, fl 32920-0602. Kathryn bach - p.o. Box 602, cape canaveral, fl 32920-0602.

Filing and Contact Details

Filer

Filer Name
National Speleological Foundation
EIN
23-7282767
Phone
4129136808
Address
PO BOX 602, CAPE CANAVERAL, FL 32920

Signing Officer

Name
Janet Thorne
Title
President
Phone
4129136808
Signed
2019-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Thorne
Formed
1964
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Frank Barcalow CPA Pllc
Address
108 WESTCHESTER, WILLIAMSBURG, VA 23188
Preparer
Frank Barcalow
Phone
7572206626
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

The organization has custody of certain restricted and unrestricted funds of its supported organization (the national speleological society or "nss") and of some of its subdivisions and/or affiliates. The organization administers these funds through contracts that restrict their investment and use.

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IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ORGANIZATION IS THE NATIONAL SPELEOLOGICAL SOCIETY ("NSS"). THE ORGANIZATION HAS CUSTODY OF FUNDS OF THE NSS UNDER A SERIES OF CONTRACTS WITH THE NSS, THEREBY SAVING THE NSS INVESTMENT MANAGEMENT FEES AND PROVIDING AN ADDITIONAL GUARANTEE THAT FUNDS ARE USED FOR THE RESTRICTED PURPOSE(S) FOR WHICH THEY ARE INTENDED. THE FUNDS OF THE NSS INCLUDES FUNDS OF SUBDIVISIONS AND/OR AFFILIATES OF THE NSS THAT ARE DEVOTED TO A PARTICULAR PURPOSE(S) OF THE NSS. THE ORGANIZATION ALSO MAKES GRANTS TO THE NSS AND OTHERS TO FURTHER THE NSS'S PURPOSE(S). THE ORGANIZATION ADMINISTERS DONOR-RESTRICTED FUNDS THAT BENEFIT THE NSS AND ITS PURPOSE(S). THE ORGANIZATION PERFORMS FUNDRAISING TO BENEFIT THE NSS. THE ORGANIZATION PROVIDES AND/OR HAS PROVIDED THE NSS WITH OTHER FINANCIAL ASSISTANCE, INCLUDING BOTH DIRECT LOANS AND COLLATERAL TO SUPPORT THE NSS'S COMMERCIAL BORROWING. THE ORGANIZATION PROVIDES THE NSS WITH FINANCIAL ADVICE. SUCH ACTIVITIES CONSTITUTE SUBSTANTIALLY ALL OF THE ORGANIZATION'S ACTIVITIES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE SUPPORTED ORGANIZATION IS THE NATIONAL SPELEOLOGICAL SOCIETY ("NSS"). WITHOUT THE ORGANIZATION'S SUPPORT, THE NSS WOULD HAVE HAD TO HAVE PAID SIGNIFICANT COMMISSIONS AND/OR INVESTMENT MANAGEMENT FEES, AND WOULD HAVE HAD TO HAVE OBTAINED A COMMERCIAL MORTGAGE LOAN AT ABOVE-MARKET RATES. WITHOUT THE ORGANIZATION'S SUPPORT, THE NSS MAY HAVE BEEN TEMPTED TO USE RESTRICTED FUNDS FOR OTHER PURPOSES. WITHOUT THE ORGANIZATION'S SUPPORT, THE NSS WOULD NOT HAVE HAD SUCCESS CREATING A PERMANENT ENDOWMENT FUND. WITHOUT THE ORGANIZATION'S SUPPORT, THE NSS COULD NOT HAVE AFFORDED TO OPERATE AND FULFILL ITS PURPOSE(S) TO THE EXTENT IT HAS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE SUPPORTED ORGANIZATION IS THE NATIONAL SPELEOLOGICAL SOCIETY ("NSS"). ALL DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE MEMBERS OF THE NSS. NEARLY ALL DIRECTORS AND OFFICERS OF THE ORGANIZATION ATTENDED THE NSS'S ANNUAL CONVENTION. THE ORGANIZATION'S BOARD AND THE NSS'S BOARD MEET IN CONJUNCTION WITH ONE ANOTHER, AND DIRECTORS AND OFFICERS OF THE ORGANIZATION AND THE NSS ATTEND EACH OTHER'S MEETINGS. DIRECTORS AND OFFICERS OF THE ORGANIZATION SERVE ON THE NSS BOARD'S COMMITTEES, INCLUDING THE FUNDRAISING AND NOMINATING/ELECTION COMMITTEES. DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE FORMER DIRECTORS AND OFFICERS OF THE NSS. DIRECTORS AND OFFICERS OF THE ORGANIZATION ASSIST THE NSS WITH FUNDRAISING FOR THE NSS AND VICE-VERSA. DIRECTORS AND OFFICERS OF THE ORGANIZATION AND THE NSS REGULARLY CONSULT WITH ONE ANOTHER REGARDING FINANCIAL MATTERS, GRANTS, FUNDRAISING, AND POLICY. THE ORGANIZATION PROVIDES QUARTERLY WRITTEN REPORTS TO THE NSS. THE ORGANIZATION PUBLISHES ARTICLES ABOUT ITS RELATIONSHIP WITH THE NSS IN THE NSS'S MEMBERSHIP MAGAZINE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PAGE 5, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PAGE 5, SECTION E, LINE 2B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2990 SCHEDULE A, PART IV, SECTION D, LINE 2
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt083520
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CUSTODY OF CERTAIN RESTRICTED AND UNRESTRICTED FUNDS OF ITS SUPPORTED ORGANIZATION (THE NATIONAL SPELEOLOGICAL SOCIETY OR "NSS") AND OF SOME OF ITS SUBDIVISIONS AND/OR AFFILIATES. THE ORGANIZATION ADMINISTERS THESE FUNDS THROUGH CONTRACTS THAT RESTRICT THEIR INVESTMENT AND USE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY ALL BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL UPDATES BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST BY THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST BY THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROBERT ASHBROOK - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. ROGER MCCLURE - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. GORDON SMITH - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. DOUGLAS SOROKA - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. DAVID LESTER - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. BLAKE JORDAN - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. JANET THORNE - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. TED KAYES - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. JOHN SCHELTENS - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. DEAN SNYDER - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602. KATHRYN BACH - P.O. BOX 602, CAPE CANAVERAL, FL 32920-0602.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
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IRS990/SignificantChangeInd00
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/FilingSecurityInformation/IPTm016:19:16
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRANK BARCALOW CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0108 WESTCHESTER
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.13$5.90$2.22$0.53$0.01$0.52
2024Detailed filing. Detailed filing data is available for this year.$7.29$5.43$1.86$0.23$0.22$0.01
2023Detailed filing. Detailed filing data is available for this year.$6.78$5.04$1.74$1.28$0.11$1.18
2022Detailed filing. Detailed filing data is available for this year.$6.21$5.40$0.81$0.35$0.02$0.34
2021Detailed filing. Detailed filing data is available for this year.$5.94$5.22$0.72$0.14$0.03$0.11
2020Detailed filing. Detailed filing data is available for this year.$4.76$4.24$0.52$0.10$0.04$0.07
2019Detailed filing. Detailed filing data is available for this year.$5.32$4.83$0.49$0.08$0.03$0.06
2018Detailed filing. Detailed filing data is available for this year.$5.07$4.63$0.44$0.19$0.01$0.18
2017Detailed filing. Detailed filing data is available for this year.$4.78$4.53$0.26$0.02$0.01$0.00
2016Detailed filing. Detailed filing data is available for this year.$4.65$4.41$0.24$0.04$0.03$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.97$4.72$0.25$0.07$0.14$0.07
2014Detailed filing. Detailed filing data is available for this year.$4.95$4.60$0.35$0.04$0.15$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$4.43$0.45$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$4.25$0.41$0.01