Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 8.1% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$130,296
Up $9,836 (+8.2%) from 2013
Net Assets
Up$123,199
Up $5,844 (+5.0%) from 2013
Liabilities
Up$7,097
Up $3,992 (+129%) from 2013
Revenue
Down$351,572
Down $6,974 (-1.9%) from 2013
Expenses
Down$345,728
Down $49,600 (-13%) from 2013
Net Income
Up$5,844
Up $42,626 (+116%) from 2013
To inspire the appreciation, enjoyment and conservation of birds and their habitats through research, education, and outreach.
The mission of the black swamp bird observatory is to inspire the appreciation, enjoyment and conservation of birds and their habitats through research, education and outreach.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $67,364 | $84,127 | ▲ $16,763 |
| Inventories for Sale or Use | $42,678 | $35,497 | ▼ $7,181 |
| Land, Buildings, and Equipment, Net | $10,418 | $10,672 | ▲ $254 |
| Total Assets | $120,460 | $130,296 | ▲ $9,836 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $3,105 | $7,097 | ▲ $3,992 |
| Total Liabilities | $3,105 | $7,097 | ▲ $3,992 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $86,061 | $94,937 | ▲ $8,876 |
| Temporarily Rstr Net Assets | $31,294 | $28,262 | ▼ $3,032 |
| Total Net Assets Fund Balance | $117,355 | $123,199 | ▲ $5,844 |
| Total Liabilities and Net Assets / Fund Balance | $120,460 | $130,296 | ▲ $9,836 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $10,672 | $19,421 | $30,093 |
| Equipment | $0 | $23,095 | $23,095 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kim Kaufman | Executive Direc | FT | $28,500 | $28,500 |
| Name | Title |
|---|---|
| Barry Mcewen | Chairman |
| Dr Randy Kreager | Vice Chair |
| Doug Gray | Director |
| Dr Andy Jones | Director |
| Dr Elliot Tramer | Director |
| Jane Garling | Director |
| Joe Komorowski | Director |
| Kenn Kaufman | Director |
| Rob Ripma | Secretary |
| Delores Cole | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $199,925 |
| Salaries, Compensation, and Employee Benefits | $145,803 |
| Total Fundraising Expense | $28,746 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $75,388 | $17,088 | $8,039 | $100,515 |
| Fees for Services Accounting | $26,267 | $5,954 | $2,802 | $35,023 |
| Travel | $30,394 | - | - | $30,394 |
| Current Officers, Directors, Trustees, and Key Employees | $14,250 | $7,125 | $7,125 | $28,500 |
| Office Expenses | $15,232 | $3,453 | $1,624 | $20,309 |
| Payroll Taxes | $12,591 | $2,854 | $1,343 | $16,788 |
| Conferences and Meetings | $16,547 | - | - | $16,547 |
| Occupancy | $9,380 | $2,127 | $1,000 | $12,507 |
| Advertising | $8,819 | $1,999 | $941 | $11,759 |
| Information Technology | $5,986 | $1,357 | $639 | $7,982 |
| Insurance | $5,574 | $1,263 | $595 | $7,432 |
| All Other Expenses | $3,992 | $904 | $426 | $5,322 |
| Other Expenses | $3,038 | $689 | $324 | $4,051 |
| Depreciation Depletion | $1,996 | $452 | $213 | $2,661 |
| Total Functional Expenses | $263,907 | $53,075 | $28,746 | $345,728 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $355,693 |
| Expenses per Audited Statements | $347,443 |
| Total Expenses per Form 990 | $345,728 |
| Expenses Not Reported on Form 990 | $8,250 |
| Expenses Not Reported on Financial Statements | $-1,715 |
| Other Expense Adjustments | $-1,715 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $5,550 |
| Fundraising Direct Expenses | $1,715 |
| Professional Fundraising Fees | $0 |
“Line 2 explanation - kim kaufman, the observatory's executive director, is related to board member kenn kaufman.”
“Line 11a explanation - an electronic copy of the form 990 and required schedules are provided to each member of the board after it is reviewed for accuracy but before the return is filed. Upon notification to the preparer that the full board has been provided the return, the form 990 is filed with the irs.”
“It is the policy of the board of directors of black swamp bird observatory that no board member shall profit in any way from the transaction of any business with this organization. The board of directors ensures that each current board member reads and signs the conflict of interest policy on an annual basis.”
“The observatory's board of directors approves key employee compensation through the budget process. The proposed final budget was presented to the full board for its deliberation and approval. The full board voted to approve the compensation as part of the budget approval process and such vote was recorded in the minutes of the meeting.”
“Form 990 and form 1023 are available upon request by writing to the observatory at 13551 west state route 2, oak harbor, ohio 43449.”
“The black swamp bird observatory governing documents, conflict of interest policy, and financial statements available upon request by writing to the observatory at 13551 west state route 2, oak harbor, ohio 43449.”
“Bsbo volunteers perform a wide range of services to help the organization in many ways. Approximately 250 volunteers contributed approximately 9,000 hours of service to the observatory in 2014. Large groups of volunteers assisted the observatory with its research program at navarre marsh migration monitoring station and with planning and implementing "the biggest week in american birding" festival.”
“There have been no changes made in the prior year.”
“The internal revenue service has issued a determination letter that the observatory is qualified under section 501(c)(3) of the internal revenue code as tax exempt. The observatory has adopted guidance, as required by the income taxes topic of the fasb accounting standards codification regarding accounting for uncertainty in income taxes. This guidance clarifies the accounting and recognition for income tax positions taken or expected to be taken in the observatory's income tax returns. As of december 31, 2014, the observatory has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The observatory records related interest expenses and penalties, if any, as a tax expense, consistent with this guidance. The observatory's open audit periods are for the tax years ended december 31, 2011 through december 31, 2014. In evaluating the observatory's tax provisions and accruals, future taxable income, and tax planning strategies are considered. The observatory believes their estimates are appropriate based on the current facts and circumstances.”
“Fundraising expense -1,715.”
“Fundraising expense -1,715.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3105 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7097 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF THE BLACK SWAMP BIRD OBSERVATORY IS TO INSPIRE THE APPRECIATION, ENJOYMENT AND CONSERVATION OF BIRDS AND THEIR HABITATS THROUGH RESEARCH, EDUCATION AND OUTREACH. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 941 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1999 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 8819 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 11759 |
| IRS990/AllOtherContributionsAmt | 0 | 91260 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 426 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 904 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3992 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5322 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KIM KAUFMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4198984070 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 13551 WEST STATE ROUTE 2 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OAK HARBOR |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43449 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 7125 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7125 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 14250 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 28500 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 16547 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 16547 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 60320 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 141799 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 45 |
| IRS990/CYOtherExpensesAmt | 0 | 199925 |
| IRS990/CYOtherRevenueAmt | 0 | 37150 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 172578 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5844 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 145803 |
| IRS990/CYTotalExpensesAmt | 0 | 345728 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 28746 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 351572 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 213 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 452 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1996 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2661 |
| IRS990/Desc | 0 | EDUCATION: ANNUALLY, BSBO EDUCATION AND OUTREACH PROGRAMS INTERACT DIRECTLY WITH MORE THAN 25,000 PEOPLE. THE OBSERVATORY'S EDUCATION AND OUTREACH PROGRAMS HAVE RECEIVED NATIONAL ACCOLADES. OUR STRONG FOCUS ON YOUTH EDUCATION IS HIGHLIGHTED BY OUR WETLAND INVESTIGATION NETWORK (WIN) PROGRAM, WHICH OFFERS STUDENTS GRADES K-12 A DAY-LONG EXPLORATION OF THE ENTIRE MARSH ECOSYSTEM. OUR HIGHLY ACCLAIMED OHIO YOUNG BIRDERS CLUB, FOR AGES 12-18, ENCOURAGES, EDUCATES, AND EMPOWERS OUR FUTURE CONSERVATION LEADERS AND IS SERVING AS A MODEL PROGRAM FOR MANY OTHER STATE-WIDE YOUTH BIRDING CLUBS. BSBO'S OUTREACH TO THE BUSINESS COMMUNITY THROUGH OUT BSBO BUSINESS ALLIANCE, IS HELPING TO BUILD STRONG SUPPORT FOR CONSERVATION OF OUR NATURAL RESOURCES, AS WELL AS SUPPORT FOR FUTURE LAND ACQUISITION. BSBO ORGANIZES THE BIGGEST WEEK IN AMERICAN BIRDING (R): A 10-DAY BIRDING FESTIVAL HELD IN EARLY MAY DURING THE PEAK OF SONGBIRD MIGRATION. THE FESTIVAL HELPS TO ATTRACT MORE THAN 75,000 BIRDWATCHERS TO NORTHWEST OHIO EACH YEAR, AND THESE VISITING BIRDWATCHERS SPEND APPROXIMATELY 37-MILLION DOLLARS IN THE AREA WHILE THEY ARE HERE. BSBO STAFF WORKS WITH LOCAL BUSINESSES, DEPARTMENTS OF TOURISM, CHAMBERS OF COMMERCE, AND COMMUITY LEADERS TO ENSURE THAT THE FESTIVAL IS A COMMUNITY EVENT THAT HELPS BUILD SUPPORT FOR MIGRATORY BIRD HABITAT CONSERVATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 124036 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 2802 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5954 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 26267 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 35023 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 9.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR RANDY KREAGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BARRY MCEWEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOE KOMOROWSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KENN KAUFMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DELORES COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR ANDY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DR ELLIOT TRAMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JANE GARLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROB RIPMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DOUG GRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KIM KAUFMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 28500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DIREC |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 1715 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 5550 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 413607 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 93635 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 639 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1357 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 5986 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7982 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 595 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1263 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5574 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7432 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 42678 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 35497 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 45 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 45 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 42516 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10418 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 10672 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 53188 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 50539 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF THE BLACK SWAMP BIRD OBSERVATORY IS TO INSPIRE THE APPRECIATION, ENJOYMENT AND CONSERVATION OF BIRDS AND THIER HABITATS THROUGH RESEARCH, EDUCATION AND OUTREACH. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 117355 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 123199 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 3835 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 3835 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 33315 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 33315 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 3518 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1000 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2127 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 9380 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 12507 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1624 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3453 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 15232 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20309 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | GENERAL FEES & REGISTRA |
| IRS990/OtherExpensesGrp/Desc | 1 | MEETING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | PRINTING |
| IRS990/OtherExpensesGrp/Desc | 3 | VOLUNTEER RECOGNITION |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1752 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1000 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 923 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 324 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3724 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2125 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1961 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 689 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 16428 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9374 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8651 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3038 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 21904 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12499 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11535 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4051 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 8039 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 17088 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 75388 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 100515 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1343 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2854 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 12591 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16788 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | BARRY MCEWEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CLASSES AND PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 172578 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 172578 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | RESEARCH: BSBO HAS CONDUCTED AVIAN RESEARCH SINCE 1992. RESEARCH HAS INCLUDED STUDIES ON THE BREEDING AND MIGRATION ECOLOGY OF BIRDS THAT UTILIZE THIS GLOBALLY IMPORTANT STOPOVER HABITAT, MONITORING POPULATIONS, MIGRATION ROUTES, FLIGHT ALTITUDE, ETC. STUDIES INCLUDE PROJECTS ON PASSERINES, WATERFOWL, SHOREBIRDS, RAPTORS. BSBO RESEARCH INVESTIGATES HABITATS FROM THE RARE OAK OPENING HABITAT IN WESTERN LUCAS COUNTY, NORTH INTO SOUTHER MICHIGAN INCLUDING THE LAKE ERIE BASIN, AND EAST TO SHAKER LAKES IN CUYAHOGA COUNTY IN THE CLEVELAND AREA. ON AVERAGE, BSBO BANDS APPROXIMATELY 12,000 BIRDS PER YEAR, AND HAS BANDED MORE THAN 600,000 IN TOTAL. USING BIRDS PER NET HOUR FIGURES, BSBO'S NAVARRE MARSH BANDING STATION IS THE LARGEST OF ITS KIND IN THE UNITED STATES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 105563 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 69031 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | CONSERVATION: BSBO PROMOTES HABITAT CONSERVATION AND RESTORATION IN NORTHWEST OHIO AND IN OTHER AREAS OF THE WORLD WHERE "OUR" BIRDS MIGRATE TO, FROM AND THROUGH. MOST RECENTLY, MUCH OF OUR EFFORTS HAVE BEEN DIRECTED TOWARDS PROMOTING RESPONSIBLE WIND ENERGY, SPECIFICALLY WITHIN A 3 TO 5 MILE DISTANCE OF THE LAKE ERIE SHORELINE AND GLOBALLY IMPORTANT STOP OVER HABITAT. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 34308 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 22435 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 177576 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 107 |
| IRS990/PYOtherExpensesAmt | 0 | 262507 |
| IRS990/PYOtherRevenueAmt | 0 | 48812 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 132051 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -36782 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 132821 |
| IRS990/PYTotalExpensesAmt | 0 | 395328 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 358546 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 5844 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 81112 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 67364 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 84127 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 141799 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 156993 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 220531 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 209547 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 157902 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 886772 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 45 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 107 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 83 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 207 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 618 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1060 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 93635 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 152634 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 97916 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 78078 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 59876 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 482139 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 178128 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 105540 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 95669 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 87729 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 107635 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 574701 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 45 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 107 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 83 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 207 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 618 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1060 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00050 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00130 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99950 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.76360 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1943612 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 413562 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 415167 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 414116 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 375354 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 325413 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1943612 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 413607 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 415274 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 414199 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 375561 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 326031 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1944672 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 8250 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 8250 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 23095 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 23095 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 8250 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | -1715 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 347443 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | -1715 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 10672 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 19421 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 30093 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -1715 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 8250 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -1715 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 353287 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTERNAL REVENUE SERVICE HAS ISSUED A DETERMINATION LETTER THAT THE OBSERVATORY IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS TAX EXEMPT. THE OBSERVATORY HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE OBSERVATORY'S INCOME TAX RETURNS. AS OF DECEMBER 31, 2014, THE OBSERVATORY HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE OBSERVATORY RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE OBSERVATORY'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED DECEMBER 31, 2011 THROUGH DECEMBER 31, 2014. IN EVALUATING THE OBSERVATORY'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE OBSERVATORY BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSE -1,715. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSE -1,715. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 10672 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 345728 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 351572 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 361537 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 355693 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.