Civic Intelligence

Ioos Association

990 • Fiscal year 2023 • EIN 27-4702525

Oct 01, 2022 to Sep 30, 2023 • Filed on Jan 26, 2024

1706 Hutchinson LaneSilver Spring, MD 20906

(617) 308-3848

Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

95th percentile

$166,083

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 26.2% of source-year revenue.

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

Asset Growth

84th percentile

37%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

61st percentile

17%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Up

$489,822

Up $131,696 (+37%) from 2022

Net Assets

Up

$480,233

Up $130,368 (+37%) from 2022

Liabilities

Up

$9,589

Up $1,328 (+16%) from 2022

Revenue

Up

$632,747

Up $89,882 (+17%) from 2022

Expenses

Up

$502,379

Up $68,803 (+16%) from 2022

Net Income

Up

$130,368

Up $21,079 (+19%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $73,002Liabilities 2014: $2,868Net Assets 2014: $70,1342014Assets 2016: $71,711Liabilities 2016: $2,102Net Assets 2016: $69,6092016Assets 2018: $114,207Liabilities 2018: $3,879Net Assets 2018: $110,3282018Assets 2019: $216,116Liabilities 2019: $21,316Net Assets 2019: $194,8002019Assets 2020: $153,560Liabilities 2020: $4,252Net Assets 2020: $149,3082020Assets 2021: $244,860Liabilities 2021: $4,284Net Assets 2021: $240,5762021Assets 2022: $358,126Liabilities 2022: $8,261Net Assets 2022: $349,8652022Assets 2023: $489,822Liabilities 2023: $9,589Net Assets 2023: $480,2332023Assets 2024: $636,574Liabilities 2024: $44,746Net Assets 2024: $591,8282024

Highlighted filing

2023

Assets$489,822
Liabilities$9,589
Net Assets$480,233

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $180,500Expenses 2014: $154,841Net Income 2014: $25,6592014Revenue 2016: $192,500Expenses 2016: $219,707Net Income 2016: -$27,2072016Revenue 2018: $234,561Expenses 2018: $218,916Net Income 2018: $15,6452018Revenue 2019: $367,275Expenses 2019: $282,803Net Income 2019: $84,4722019Revenue 2020: $299,821Expenses 2020: $345,313Net Income 2020: -$45,4922020Revenue 2021: $360,597Expenses 2021: $269,329Net Income 2021: $91,2682021Revenue 2022: $542,865Expenses 2022: $433,576Net Income 2022: $109,2892022Revenue 2023: $632,747Expenses 2023: $502,379Net Income 2023: $130,3682023Revenue 2024: $657,802Expenses 2024: $587,886Net Income 2024: $69,9162024

Highlighted filing

2023

Revenue$632,747
Expenses$502,379
Net Income$130,368
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jan 26, 2024
Return Version
2022v5.0
Gross Receipts
$632,747
Mission and Program Overview

Mission

Develop regional associations for coastal and ocean observing to deliver scientific data and information on the nation's ocean; promote the integration and coordination of the regional systems into an integrated national system to enhance observational and predictive abilities in ocean science; develop regional programs through capacity building, exchange of technical information, and sharing of facilities and infrastructure; and educate the public about ocean observing and its importance to the nation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$358,002$487,247▲ $129,245
Savings and Temporary Cash Investments-$2,501-
Land, Buildings, and Equipment, Net$124$74▼ $50
Total Assets$358,126$489,822▲ $131,696
Liabilities
Other Liabilities$8,261$9,589▲ $1,328
Total Liabilities$8,261$9,589▲ $1,328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$349,865$480,233▲ $130,368
Total Net Assets Fund Balance$349,865$480,233▲ $130,368
Total Liabilities and Net Assets / Fund Balance$358,126$489,822▲ $131,696

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$74$356$430
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristen YarincikExecutive DiFT$161,444$4,639$166,083
Kristen YarincikExecutive Director-$161,444$4,639$166,083

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$632,747
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$467,747
Change in Net Assets
$130,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,864
Salaries, Compensation, and Employee Benefits$244,515
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$221,499--$221,499
Conferences and Meetings$26,802--$26,802
Travel$26,629--$26,629
Payroll Taxes$18,008--$18,008
Fees for Services Accounting-$9,600-$9,600
Office Expenses$6,027$3,550-$9,577
Other Expenses$6,360--$6,360
Pension Plan Contributions$5,008--$5,008
Insurance-$2,373-$2,373
All Other Expenses$1,072--$1,072
Fees for Services Legal-$585-$585
Occupancy-$383-$383
Depreciation Depletion$50--$50
Total Functional Expenses$485,888$16,491$0$502,379
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$8,311
Credit Card$1,278
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 11B

Prior to filing form 990, the board of directors will review the tax return.

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

The executive director's compensation is reviewed and approved by the board of directors.

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

The process for determining other officers and key employees of the organiztion compensation include a review and approval by the board of directors.

Form 990, Page 6, Part VI, Line 19

The governing documents, policies, procedures and compiled financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ioos Association
EIN
27-4702525
Phone
6173083848
Address
1706 HUTCHINSON LANE, SILVER SPRING, MD 20906

Signing Officer

Name
Kristen Yarincik
Title
Executive Director
Phone
6073083848
Signed
2024-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerhard Kuska
Formed
2010
Legal Domicile
Me
Voting Board Members
22
Independent Board Members
22
Employees
3

Preparer

Firm
Mangum & Associates LLC
Address
74 NEPTUNE DRIVE, BRUNSWICK, ME 04011
Preparer
Thomas C Mangum
Phone
2077254505
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Develop regional associations for coastal and ocean observing to deliver scientific data and information on the nation's ocean; promote the integration and coordination of the regional systems into an integrated national system to enhance observational and predictive abilities in ocean science; develop regional programs through capacity building, exchange of technical information, and sharing of facilities and infrastructure; and educate the public about ocean observing and its importance to the nation.

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