Civic Intelligence

Society for Freshwater Science

EIN 43-1109247 • 501(c)3 • Ashland, WI

Profile

An international scientific organization whose purpose is to promote further understanding of freshwater ecosystems and ecosystems at the interface between aquatic and terrestrial habitats.

1411 Ellis AveAshland, WI 54806

www.freshwater-science.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

7.3%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

34%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$2,388,065

Up $161,948 (+7.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,388,065

Up $161,948 (+7.3%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin63rd percentile

Revenue

Up

$341,051

Up $87,429 (+34%) from 2023

Expenses

Down

$300,598

Down $28,953 (-8.8%) from 2023

Net Income

Up

$40,453

Up $116,382 (+153%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,348,232Liabilities 2011: $75,113Net Assets 2011: $1,273,1192011Assets 2012: $1,475,756Liabilities 2012: $92,333Net Assets 2012: $1,383,4232012Assets 2013: $1,528,154Liabilities 2013: $21,048Net Assets 2013: $1,507,1062013Assets 2014: $1,679,053Liabilities 2014: $0Net Assets 2014: $1,679,0532014Assets 2015: $1,696,279Liabilities 2015: $0Net Assets 2015: $1,696,2792015Assets 2016: $1,820,432Liabilities 2016: $0Net Assets 2016: $1,820,4322016Assets 2017: $1,899,811Liabilities 2017: $0Net Assets 2017: $1,899,8112017Assets 2018: $1,743,054Liabilities 2018: $0Net Assets 2018: $1,743,0542018Assets 2019: $1,988,880Liabilities 2019: $0Net Assets 2019: $1,988,8802019Assets 2020: $2,129,032Liabilities 2020: $0Net Assets 2020: $2,129,0322020Assets 2021: $2,423,266Liabilities 2021: $0Net Assets 2021: $2,423,2662021Assets 2022: $2,106,239Liabilities 2022: $0Net Assets 2022: $2,106,2392022Assets 2023: $2,226,117Liabilities 2023: $0Net Assets 2023: $2,226,1172023Assets 2024: $2,388,065Liabilities 2024: $0Net Assets 2024: $2,388,0652024

Highlighted filing

2024

Assets$2,388,065
Liabilities$0
Net Assets$2,388,065
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $314,5862011Expenses 2012: $435,7252012Revenue 2013: $600,866Expenses 2013: $477,183Net Income 2013: $123,6832013Revenue 2014: $499,978Expenses 2014: $328,031Net Income 2014: $171,9472014Revenue 2015: $317,119Expenses 2015: $299,893Net Income 2015: $17,2262015Revenue 2016: $436,575Expenses 2016: $312,422Net Income 2016: $124,1532016Revenue 2017: $411,119Expenses 2017: $422,157Net Income 2017: -$11,0382017Revenue 2018: $324,963Expenses 2018: $330,401Net Income 2018: -$5,4382018Revenue 2019: $388,982Expenses 2019: $270,456Net Income 2019: $118,5262019Revenue 2020: $224,155Expenses 2020: $166,936Net Income 2020: $57,2192020Revenue 2021: $353,965Expenses 2021: $158,010Net Income 2021: $195,9552021Revenue 2022: $389,506Expenses 2022: $334,236Net Income 2022: $55,2702022Revenue 2023: $253,622Expenses 2023: $329,551Net Income 2023: -$75,9292023Revenue 2024: $341,051Expenses 2024: $300,598Net Income 2024: $40,4532024

Highlighted filing

2024

Revenue$341,051
Expenses$300,598
Net Income$40,453
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$2,388,065
Liabilities
$0
Net assets
$2,388,065
Revenue
$341,051
Expenses
$300,598
Net income
$40,453
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.00$2.39$0.34$0.30$0.04
2023Summary only. Only limited summary data is available for this year.$2.23$0.00$2.23$0.25$0.33$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.00$2.11$0.39$0.33$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.00$2.42$0.35$0.16$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$0.22$0.17$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.00$1.99$0.39$0.27$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.00$1.74$0.32$0.33$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.00$1.90$0.41$0.42$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.00$1.82$0.44$0.31$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.32$0.30$0.02
2014Summary only. Only limited summary data is available for this year.$1.68$0.00$1.68$0.50$0.33$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.53$0.02$1.51$0.60$0.48$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.09$1.38$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.08$1.27$0.31
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$462,102
Mission and Program Overview

Mission

An international scientific organization whose purpose is to promote further understanding of freshwater ecosystems and ecosystems at the interface between aquatic and terrestrial habitats.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,350,584$2,108,859▼ $241,725
Cash and Non-Interest-Bearing Accounts$72,682$-2,620▼ $75,302
Total Assets$2,423,266$2,106,239▼ $317,027
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,423,266$2,106,239▼ $317,027
Total Net Assets Fund Balance$2,423,266$2,106,239▼ $317,027
Total Liabilities and Net Assets / Fund Balance$2,423,266$2,106,239▼ $317,027

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$888,936$825▲ $74,612-$1,369,807
2020$827,800$9,086▲ $64,963-$1,272,023
2019$1,018,500$20,115▲ $160,877-$1,165,492
2018$731,726$12,397▼ $65,511-$678,612
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Erin HotchkissChair of Fin
Steven ThomasPresident
Sheri JohnsonPresident El
Lauren Kinsman-costelloAcedemic Rep
Ann Marie ReinholdEarly Career
Andreas LeidolfExecutive Di
Anna HamiltonFincomm Chai
Betsy ColburnFincomm Chai
Erasme UyizeyeIntl. Delega
Zanethia BarnettNon-academic
Roger HaroPast Edc CHA
Ashley MoerkePast Preside
Allison RoyPast Vice Pr
KATHERINE O'REILLYPip Rep
Amy BurginPubcomm Chai
Eugenia MartiSecretary
Jonathan LopezSrc Rep
Peter LeviTreasurer
John KonimoskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,221
Program Service Revenue
$291,963
Investment Income
$96,322
Other Revenue
$0
All Other Contributions
$1,221
Change in Net Assets
$55,270

Audited Revenue Reconciliation

Revenue per Audited Statements
$389,506
Revenue Not Reported on Form 990
$-232,627
Total Revenue per Audited Statements
$156,879
Total Revenue per Form 990
$389,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$334,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$113,803--$113,803
Other Expenses$32,807--$32,807
Fees for Services Management$17,820--$17,820
Fees for Services Accounting-$16,581-$16,581
Fees for Services Legal$2,393--$2,393
Insurance$1,477--$1,477
Fees for Service Investment Mgmnt Fees$550--$550
Total Functional Expenses$317,655$16,581$0$334,236

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$334,236
Total Expenses per Audited Statements$334,236
Total Expenses per Form 990$334,236
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“Election of officers annually by membership.”

Form 990, Page 6, Part VI, Line 11B

“Electronic copy sent to each member of executive committee prior to signature and filing.”

Form 990, Page 6, Part VI, Line 12C

“Annual review with assistance from certain members of executive board.”

Form 990, Page 6, Part VI, Line 19

“Upon request and available on web site.”

Filing and Contact Details

Filer

Filer Name
Society for Freshwater Science
EIN
43-1109247
Phone
5152713774
Address
1411 ELLIS AVE, ASHLAND, WI 54806

Signing Officer

Name
Peter Levi
Title
Treasurer
Phone
5152713774
Signed
2023-11-15

Organization Details

Principal Officer
Steven Thomas
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Firm
Hammerman Graf Hughes & Company Inc
Address
7677 PARAGON RD SUITE A, DAYTON, OH 45459
Preparer
Amy J Stephens CPA
Phone
9373201262
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Includes quarterly publication "journal of north american benthological society" available in both print and electronic media. Additionally, bulletin and member directory distribution. All other program related expenses.”

Form 990, Part IX, Line 24E

“Annual meeting expense 23,313 0 0 instars 20,636 0 0 administration services 18,279 0 0 strategic planning 14,887 0 0 web services 9,765 0 0 award reimburdements 7,078 0 0 chapter expense 4,132 0 0 credit card fees 3,999 0 0 presidential discretion 3,613 0 0 cssp expense 1,395 0 0 taxonomic travel expenses 1,345 0 0 tic workshop expense 1,100 0 0 miscellaneous 872 0 0 awards 789 0 0 shipping and mailing 669 0 0 taxonomic bank charges 413 0 0 supplies services 358 0 0 postage and telephone 354 0 0 memberships society 350 0 0 ceic expense 295 0 0 bank fees 161 0 0 total 113,803 0 0”

Form 990, Part XI, Line 9

“Transfers stroud center 374”

Raw XML AppendixShowing 400 of 522 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0AN INTERNATIONAL SCIENTIFIC ORGANIZATION WHOSE PURPOSE IS TO PROMOTE FURTHER UNDERSTANDING OF FRESHWATER ECOSYSTEMS AND ECOSYSTEMS AT THE INTERFACE BETWEEN AQUATIC AND TERRESTRIAL HABITATS.
IRS990/AllOtherContributionsAmt01221
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0113803
IRS990/AllOtherExpensesGrp/TotalAmt0113803
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0PETER LEVI
IRS990/BooksInCareOfDetail/PhoneNum05152713774
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01411 ELLIS AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0ASHLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd054806
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IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt072682
IRS990/CashNonInterestBearingGrp/EOYAmt0-2620
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01221
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt096322
IRS990/CYOtherExpensesAmt0334236
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0291963
IRS990/CYRevenuesLessExpensesAmt055270
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0334236
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0389506
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
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IRS990/ExpenseAmt0170213
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt016581
IRS990/FeesForServicesAccountingGrp/TotalAmt016581
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt02393
IRS990/FeesForServicesLegalGrp/TotalAmt02393
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt017820
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IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt0550
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