The Lepidopterists Society

990 • Fiscal year 2023 • EIN 23-7303020

Jan 01, 2023 to Dec 31, 2023 • Filed on May 10, 2024

Organization Profile www.lepsoc.org

9417 Carvalho CTBakersfield, CA 93311-1846

(661) 201-7357

Siviq Scores

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

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

15%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

$7,500

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

5.2%

Faster asset growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

1048%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets32nd percentile

Assets

$730,974

Up $35,875 (+5.2%) from 2022

Net Assets

$730,974

Up $35,875 (+5.2%) from 2022

Liabilities

Flat

Flat from 2022

Revenue And Expenses

Liabilities / Revenue32nd percentile Net Margin68th percentile

Revenue

$149,918

Up $136,862 (+1048%) from 2022

Expenses

$126,808

Up $31,633 (+33%) from 2022

Net Income

$23,110

Up $105,229 (+128%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

Highlighted filing

2023

Assets$730,974

Liabilities$0

Net Assets$730,974

Open 2023 Filing

Operations Trend

Revenue Growth99th percentile

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

Highlighted filing

2023

Revenue$149,918

Expenses$126,808

Net Income$23,110

Open 2023 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2023 to Dec 31, 2023
Signed: May 10, 2024
Return Version: 2023v5.0
Gross Receipts: $149,918

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

Line	Beginning	End	Change
Assets
Investments in Publicly Traded Securities	$701,434	$728,563	▲ $27,129
Cash and Non-Interest-Bearing Accounts	$6,430	$2,411	▼ $4,019
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	$707,864	$730,974	▲ $23,110
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	$707,864	$730,974	▲ $23,110
Net Assets With Donor Restrictions	$0	$0	→ $0
Total Net Assets Fund Balance	$707,864	$730,974	▲ $23,110
Total Liabilities and Net Assets / Fund Balance	$707,864	$730,974	▲ $23,110

Compensation and Service Providers

Top Officer Pay56th percentile

Employees

Name	Title	Full / Part Time	Base	Total
Chris Grinter	Secretary	PT	$7,500	$7,500
Kelly Richers	Treasurer	PT	$7,500	$7,500
James Adams	News Editor	PT	$5,000	$5,000
Keith Summerville	Journal Editor	PT	$5,000	$5,000

Board Members and Trustees

Name	Title
Jean-Francois Landry	Immediate Past President
Ivonne Garzon	President
Sangmi Lee	irst Vice President
Alberto Zilli	Vice President
Jadranka Rota	Vice President
Carol Butler	Director
Charles Harp	Director
F Matthew Blaine	Director
Hugh McGuiness	Director
Kevin Keegan	Director
Kyhl Austin	Director
Peter Van Zandt	Director
Stuart Marcus	Director
Tea Montagna	Director

Revenue and Support

Revenue Composition

Contributions and Grants: $57,676
Program Service Revenue: $32,343
Investment Income: $59,899
Other Revenue: $0
All Other Contributions: $25,126
Change in Net Assets: $23,110

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$97,808
Salaries, Compensation, and Employee Benefits	$25,000
Grants and Similar Amounts Paid	$4,000
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Current Officers, Directors, Trustees, and Key Employees	$25,000	$0	$0	$25,000
Other Expenses	$10,160	$0	$0	$10,160
Grants to Domestic Individuals	$4,000	-	-	$4,000
Information Technology	$1,766	$0	$0	$1,766
Advertising	$956	$0	$0	$956
Fees for Services Accounting	$180	$0	$0	$180
Total Functional Expenses	$126,808	$0	$0	$126,808

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
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 Item	Beginning	End	Change
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
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 dues payin members vote on the Executive Council members yearly”

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: 9417 CARVALHO CT, BAKERSFIELD, CA 93311-1846

Signing Officer

Name: Kelly Richers
Title: Treasurer
Signed: 2024-05-10

Organization Details

Formed: 1974
Legal Domicile: Dc
Voting Board Members: 18
Independent Board Members: 18
Employees: 0
Volunteers: 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt	0	President
IRS990/Form990PartVIISectionAGrp/TitleTxt	1	Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	irst Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	10	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	11	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	12	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	13	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	14	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	15	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	16	Journal Editor
IRS990/Form990PartVIISectionAGrp/TitleTxt	17	News Editor
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IRS990/MissionDesc	0	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.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $730,974
Liabilities: $0
Net assets: $730,974
Revenue: $149,918
Expenses: $126,808
Net income: $23,110

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net 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