Civic Intelligence

Society for Freshwater Science

990 • Fiscal year 2019 • EIN 43-1109247

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 05, 2020

1520 St Olaf AvenueNorthfield, MN 55057

(254) 399-9636

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

20%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,988,880

Up $245,826 (+14%) from 2018

Net Assets

Up

$1,988,880

Up $245,826 (+14%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$388,982

Up $64,019 (+20%) from 2018

Expenses

Down

$270,456

Down $59,945 (-18%) from 2018

Net Income

Up

$118,526

Up $123,964 (+2280%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$1,988,880
Liabilities$0
Net Assets$1,988,880

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$388,982
Expenses$270,456
Net Income$118,526
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 5, 2020
Return Version
2019v5.0
Gross Receipts
$468,947
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$1,635,433$1,873,929▲ $238,496
Cash and Non-Interest-Bearing Accounts$107,621$114,951▲ $7,330
Total Assets$1,743,054$1,988,880▲ $245,826
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$678,612$1,165,492▲ $486,880
Net Assets Without Donor Restrictions$1,064,442$823,388▼ $241,054
Total Net Assets Fund Balance$1,743,054$1,988,880▲ $245,826
Total Liabilities and Net Assets / Fund Balance$1,743,054$1,988,880▲ $245,826

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,018,500$20,115▲ $160,877-$1,165,492
2018$731,726$12,397▼ $65,511-$678,612
2017$703,779$10,645▲ $17,302-$731,726
2016$655,244$11,247▲ $37,286-$703,779
2015$665,880$10,047▼ $5,684-$655,244
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patina MendezPast Chair E
Dr Jennifer L TankPresident
Amy RosemondPresident -
Elizabeth SudduthAcademic Del
Pedro Javier TorresEarly Career
Betsy ColburnFinance Comm
Dr J Angus WebbInternationa
Dr Stuart Eg FindlayNonacademic
Colden BaxterPast Preside
Amy MarcarelliPast Vice Pr
Michelle BakerPub. Committ
Dr Sally a EntrekinSecretary
Andrew SandersSrc Delegate
Dr Michael C SwiftTreasurer
Bob HallVice Preside
Todd RoyerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$20,115
Program Service Revenue
$216,964
Investment Income
$151,903
Other Revenue
$0
All Other Contributions
$20,115
Change in Net Assets
$118,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$388,982
Revenue Not Reported on Form 990
$119,074
Total Revenue per Audited Statements
$508,056
Total Revenue per Form 990
$388,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$270,456
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
Office Expenses$67,889--$67,889
All Other Expenses$51,238--$51,238
Other Expenses$21,204--$21,204
Fees for Services Management$14,173--$14,173
Fees for Services Accounting-$10,525-$10,525
Fees for Service Investment Mgmnt Fees$3,537--$3,537
Insurance$1,630--$1,630
Total Functional Expenses$259,931$10,525$0$270,456

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$270,456
Total Expenses per Audited Statements$270,456
Total Expenses per Form 990$270,456
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
No
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
2543999636
Address
1520 ST OLAF AVENUE, NORTHFIELD, MN 55057

Signing Officer

Name
Dr Michael C Swift
Title
Treasurer
Phone
2543999636
Signed
2020-10-05

Organization Details

Principal Officer
Amy Rosemond
Voting Board Members
16
Independent Board Members
16
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

2018 annual meeting 13,986 0 0 ug travel awards 7,000 0 0 web service 5,441 0 0 nabs awardee 3,944 0 0 cssp 3,230 0 0 president discretionary 3,211 0 0 bulletin service 3,000 0 0 sponsor student awards 2,450 0 0 chapters 2,241 0 0 tic workshop 2,189 0 0 reimbursed student awards 1,562 0 0 reimbursement officer 1,192 0 0 membership 700 0 0 awards 624 0 0 bank fees 291 0 0 postage and telephone 177 0 0 total 51,238 0 0

Form 990, Part XI, Line 9

STROUD CENTER 8,226

Financial Statement Notes

Schedule D, Page 3, Part X

The society determines the recognition of uncertain tax positions, if applicable, that may subject the society to unrelated business income tax necessary by applying a more-likely-than-not recognition thereshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with tax authorities. The society has no tax positions which must be considered for disclosure. Although the society's federal information returns for the years ended december 31, 2016 - december 31, 2018 are subject to examination by the internal revenue service, it has not indicated any intent to do so.

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IRS990/PrincipalOfficerNm0AMY ROSEMOND
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0INCLUDES 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.
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IRS990/ReconcilationRevenueExpnssAmt0118526
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020115
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt064451
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt078289
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt071239
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt048391
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt069999
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0425842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0216964
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0234277
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01512876
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0157924
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt069999
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0425842
IRS990ScheduleA/InvestmentIncomeCYPct00.21000
IRS990ScheduleA/InvestmentIncomePYPct00.16000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0436575
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE SOCIETY TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THERESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE SOCIETY HAS NO TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. ALTHOUGH THE SOCIETY'S FEDERAL INFORMATION RETURNS FOR THE YEARS ENDED DECEMBER 31, 2016 - DECEMBER 31, 2018 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, IT HAS NOT INDICATED ANY INTENT TO DO SO.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INCLUDES 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTION OF OFFICERS ANNUALLY BY MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ELECTRONIC COPY SENT TO EACH MEMBER OF EXECUTIVE COMMITTEE PRIOR TO SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL REVIEW WITH ASSISTANCE FROM CERTAIN MEMBERS OF EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST AND AVAILABLE ON WEB SITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt62018 ANNUAL MEETING 13,986 0 0 UG TRAVEL AWARDS 7,000 0 0 WEB SERVICE 5,441 0 0 NABS AWARDEE 3,944 0 0 CSSP 3,230 0 0 PRESIDENT DISCRETIONARY 3,211 0 0 BULLETIN SERVICE 3,000 0 0 SPONSOR STUDENT AWARDS 2,450 0 0 CHAPTERS 2,241 0 0 TIC WORKSHOP 2,189 0 0 REIMBURSED STUDENT AWARDS 1,562 0 0 REIMBURSEMENT OFFICER 1,192 0 0 MEMBERSHIP 700 0 0 AWARDS 624 0 0 BANK FEES 291 0 0 POSTAGE AND TELEPHONE 177 0 0 TOTAL 51,238 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7STROUD CENTER 8,226
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2019Detailed filing. Detailed filing data is available for this year.$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