Civic Intelligence

Lepidopterists Society

EIN 23-7303020 • 501(c)3 • Bolivar, PA

Profile

To promote the science of Lepidoptera butterflies and moths study in all its branches; to further the scientifically sound and progressive study of Lepidoptera; to publish periodicals and other relevant publications on Lepidoptera.

139 Liberty DrBolivar, PA 15923

www.lepsoc.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$5,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

36th percentile

-1.5%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2024

Revenue Growth

24th percentile

-9.8%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$752,773

Up $21,799 (+3.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$752,773

Up $21,799 (+3.0%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin70th percentile

Revenue

Down

$126,677

Down $23,241 (-16%) from 2023

Expenses

Down

$104,878

Down $21,930 (-17%) from 2023

Net Income

Down

$21,799

Down $1,311 (-5.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$800K$600K$400K$200K$0Assets 2020: $745,063Liabilities 2020: $0Net Assets 2020: $745,0632020Assets 2021: $786,982Liabilities 2021: $0Net Assets 2021: $786,9822021Assets 2022: $695,099Liabilities 2022: $0Net Assets 2022: $695,0992022Assets 2023: $730,974Liabilities 2023: $0Net Assets 2023: $730,9742023Assets 2024: $752,773Liabilities 2024: $0Net Assets 2024: $752,7732024

Highlighted filing

2024

Assets$752,773
Liabilities$0
Net Assets$752,773
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$200K$100K$0-$100KRevenue 2020: $151,665Expenses 2020: $87,777Net Income 2020: $63,8882020Revenue 2021: $172,884Expenses 2021: $108,409Net Income 2021: $64,4752021Revenue 2022: $13,056Expenses 2022: $95,175Net Income 2022: -$82,1192022Revenue 2023: $149,918Expenses 2023: $126,808Net Income 2023: $23,1102023Revenue 2024: $126,677Expenses 2024: $104,878Net Income 2024: $21,7992024

Highlighted filing

2024

Revenue$126,677
Expenses$104,878
Net Income$21,799
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$752,773
Liabilities
$0
Net assets
$752,773
Revenue
$126,677
Expenses
$104,878
Net income
$21,799
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.53$0.00$7.53$1.27$1.05$0.22
2023Detailed filing. Detailed filing data is available for this year.$7.31$0.00$7.31$1.50$1.27$0.23
2022Detailed filing. Detailed filing data is available for this year.$6.95$0.00$6.95$0.13$0.95$0.82
2021Detailed filing. Detailed filing data is available for this year.$7.87$0.00$7.87$1.73$1.08$0.64
2020Detailed filing. Detailed filing data is available for this year.$7.45$0.00$7.45$1.52$0.88$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$126,677
Mission and Program Overview

Mission

To promote the science of Lepidoptera (butterflies and moths) study, in all its branches, to further the scientifically sound and progressive study of Lepidoptera, to publish periodicals and other related publications on Lepidoptera.

Publication of Journal and News regarding current research on Lepidoptera butterflies and moths. The Journal is a refereed publication and the News contains other pertinent study articles. When possible an international meeting takes place yearly

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$728,563$744,977▲ $16,414
Cash and Non-Interest-Bearing Accounts$2,411$7,796▲ $5,385
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$730,974$752,773▲ $21,799
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$730,974$752,773▲ $21,799
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$730,974$752,773▲ $21,799
Total Liabilities and Net Assets / Fund Balance$730,974$752,773▲ $21,799
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Chris GrinterSecretaryPT$5,000$5,000
James AdamsNews EditorPT$5,000$5,000
Keith SummervilleJournal EditorPT$5,000$5,000
Kelly RichersTreasurerPT$5,000$5,000

Board Members and Trustees

NameTitle
Jean-Francois LandryImmediate Past President
Ivonne GarzonPresident
Megan McCartyirst Vice President
Bernard LandryVice President
Gregory PohlVice President
Carol ButlerDirector
Charles HarpDirector
Charley EisemanDirector
Chuck SextonDirector
Hugh McGuinessDirector
Joanne RussoDirector
Kevin KeeganDirector
Michael SabourinDirector
Stuart MarcosDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$75,129
Program Service Revenue
$9,745
Investment Income
$41,803
Other Revenue
$0
All Other Contributions
$17,702
Change in Net Assets
$21,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,878
Salaries, Compensation, and Employee Benefits$20,000
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$20,000$0$0$20,000
Grants to Domestic Individuals$6,000--$6,000
Fees for Services Legal$180$0$0$180
Total Functional Expenses$104,878$0$0$104,878
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
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

Part VI, Line 6

“All tax forms check register and yearly income summary in detail are mailed to each member of the executive council prior to filing. A vote is called and taken to approve via group and individual e-mail as the volunteer officers and executive council members are spread nationally and internationally. At the yearly summer meeting hard copies are distributed to all executive council members the year is reviewed and copies are made available to all members. A portion of investment income is to satisfy government expectations and regulations regarding funding lifetime memberships. This is part of the income loss in investments and listed in section Part III 4d along with income from electronic sharing services such as BIO 1. Documents of the Lepidopterists Society are kept with the treasurer Kelly Richers for four years. Older documents and supporting documents are kept at the California Academy of Sciences with the Secretary Christopher Grinter.”

Part VI, Line 7A

“All members vote for the executive council and officers”

Filing and Contact Details

Filer

Filer Name
Lepidopterists Society
EIN
23-7303020
In Care Of
% Kelly Richers
Phone
6612017357
Address
139 LIBERTY DR, BOLIVAR, PA 15923

Signing Officer

Name
Kelly Richers
Title
Treasurer
Signed
2025-05-12

Organization Details

Formed
1974
Legal Domicile
Dc
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
35
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IRS990/MissionDesc0To promote the science of Lepidoptera butterflies and moths study in all its branches; to further the scientifically sound and progressive study of Lepidoptera; to publish periodicals and other relevant publications on Lepidoptera.
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