Civic Intelligence

American Bryological and Lichenological Society Inc

EIN 43-6055433 • 501(c)3 • Berkeley, CA

Profile

American bryological and lichenological society, inc. Is devoted to the scientific study of all aspects of the biology of bryophytes and lichen- forming fungi.

co Klara ScharnaglBerkeley, CA 94720

www.abls.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

8.5%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,524,842

Up $186,748 (+14%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,524,842

Up $186,748 (+14%) from 2024

Operations
Liabilities / Revenue20th percentileNet Margin88th percentile

Revenue

Up

$128,552

Up $10,059 (+8.5%) from 2024

Expenses

Down

$68,656

Down $11,769 (-15%) from 2024

Net Income

Up

$59,896

Up $21,828 (+57%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $639,792Liabilities 2012: $0Net Assets 2012: $639,7922012Assets 2013: $714,001Liabilities 2013: $0Net Assets 2013: $714,0012013Assets 2014: $779,733Liabilities 2014: $0Net Assets 2014: $779,7332014Assets 2015: $828,993Liabilities 2015: $0Net Assets 2015: $828,9932015Assets 2016: $834,020Liabilities 2016: $0Net Assets 2016: $834,0202016Assets 2017: $851,687Liabilities 2017: $0Net Assets 2017: $851,6872017Assets 2018: $937,707Liabilities 2018: $0Net Assets 2018: $937,7072018Assets 2019: $968,705Liabilities 2019: $0Net Assets 2019: $968,7052019Assets 2020: $1,009,957Liabilities 2020: $0Net Assets 2020: $1,009,9572020Assets 2021: $1,038,197Liabilities 2021: $3,149Net Assets 2021: $1,035,0482021Assets 2022: $1,265,614Liabilities 2022: $0Net Assets 2022: $1,265,6142022Assets 2023: $1,300,026Liabilities 2023: $0Net Assets 2023: $1,300,0262023Assets 2024: $1,338,094Liabilities 2024: $0Net Assets 2024: $1,338,0942024Assets 2025: $1,524,842Liabilities 2025: $0Net Assets 2025: $1,524,8422025

Highlighted filing

2025

Assets$1,524,842
Liabilities$0
Net Assets$1,524,842
Open 2025 Filing

Operations Trend

Revenue Growth52nd percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $116,1702012Revenue 2013: $133,154Expenses 2013: $77,830Net Income 2013: $55,3242013Revenue 2014: $117,198Expenses 2014: $63,254Net Income 2014: $53,9442014Revenue 2015: $195,232Expenses 2015: $146,650Net Income 2015: $48,5822015Revenue 2016: $113,588Expenses 2016: $108,561Net Income 2016: $5,0272016Revenue 2017: $128,023Expenses 2017: $110,356Net Income 2017: $17,6672017Revenue 2018: $149,996Expenses 2018: $162,693Net Income 2018: -$12,6972018Revenue 2019: $138,404Expenses 2019: $107,406Net Income 2019: $30,9982019Revenue 2020: $163,032Expenses 2020: $121,780Net Income 2020: $41,2522020Revenue 2021: $146,611Expenses 2021: $121,520Net Income 2021: $25,0912021Revenue 2022: $343,299Expenses 2022: $112,733Net Income 2022: $230,5662022Revenue 2023: $131,940Expenses 2023: $97,528Net Income 2023: $34,4122023Revenue 2024: $118,493Expenses 2024: $80,425Net Income 2024: $38,0682024Revenue 2025: $128,552Expenses 2025: $68,656Net Income 2025: $59,8962025

Highlighted filing

2025

Revenue$128,552
Expenses$68,656
Net Income$59,896
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,524,842
Liabilities
$0
Net assets
$1,524,842
Revenue
$128,552
Expenses
$68,656
Net income
$59,896
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.13$0.07$0.06
2024Summary only. Only limited summary data is available for this year.$1.34$0.00$1.34$0.12$0.08$0.04
2023Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.13$0.10$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.27$0.34$0.11$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.15$0.12$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$0.16$0.12$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.14$0.11$0.03
2018Summary only. Only limited summary data is available for this year.$0.94$0.00$0.94$0.15$0.16$0.01
2017Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$0.13$0.11$0.02
2016Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.11$0.11$0.01
2015Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.20$0.15$0.05
2014Summary only. Only limited summary data is available for this year.$0.78$0.00$0.78$0.12$0.06$0.05
2013Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$0.13$0.08$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.00$0.64$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 21, 2026
Return Version
2024v5.5
Gross Receipts
$128,552
Mission and Program Overview

Mission

American Bryological and Lichenological Society, Inc. is devoted to the scientific study of all aspects of the biology of bryophytes and lichen- forming fungi.

American Bryological and Lichenological Society, Inc. is devoted to the scientific study of all aspects of the biology of bryophytes and lichen-forming fungi.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,239,832$1,360,958▲ $121,126
Cash and Non-Interest-Bearing Accounts$88,254$123,431▲ $35,177
Savings and Temporary Cash Investments$10,008$40,453▲ $30,445
Total Assets$1,338,094$1,524,842▲ $186,748
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,338,094$1,524,842▲ $186,748
Total Net Assets Fund Balance$1,338,094$1,524,842▲ $186,748
Total Liabilities and Net Assets / Fund Balance$1,338,094$1,524,842▲ $186,748
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Scott SchuettePast President
Daphne StonePresident
Jessica BudkePresident Elect
Amanda HardmanBoard Member
James LendemerBoard Member
James D LawreyEditor of the Bryologist
Manuela Dal FornoSecretary
Ixchel Gonzalez RamirezStudent Member
Klara ScharnaglTreasurer/Editor of Evansia
Revenue and Support

Revenue Composition

Contributions and Grants
$9,387
Program Service Revenue
$83,565
Investment Income
$35,600
Other Revenue
$0
All Other Contributions
$1,740
Change in Net Assets
$59,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,506
Grants and Similar Amounts Paid$9,150
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$21,541--$21,541
Conferences and Meetings$14,196--$14,196
Grants to Domestic Individuals$9,150--$9,150
Fees for Services Accounting-$3,081-$3,081
Travel$750--$750
Other Expenses$546$777-$546
All Other Expenses-$263-$263
Total Functional Expenses$47,563$21,093$0$68,656
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“Continuing as member organization”

Form 990, Part VI, Section A, line 7A

“Governing body is selected by the members”

Form 990, Part VI, Section A, line 7B

“Members approve certain actions of the governing body”

Form 990, Part VI, Section B, line 11B

“The secretary/treasurer reviews 990 prior to filing”

Form 990, Part VI, Section C, line 19

“Documents are made available to the public”

Filing and Contact Details

Filer

Filer Name
American Bryological and Lichenological
EIN
43-6055433
Phone
8014224879
Address
co Klara Scharnagl, Berkeley, CA 94720

Signing Officer

Name
Klara Scharnagl
Title
Treasurer
Phone
8014224879
Signed
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Klara Scharnagl
Formed
2000
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Squire & Company PC
Address
215 S State Street Suite 1100, Salt Lake City, UT 84111
Preparer
Patricia Tyler
Phone
8012256900
Raw XML AppendixShowing 400 of 403 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.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt09387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt053
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt07010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt014251
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt030851
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt035600
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036736
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt025167
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019953
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt023457
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0140913
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt083565
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt081607
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0106700
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0111962
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt093728
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0477562
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt035600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt036736
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt025167
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019953
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt023457
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0140913
IRS990ScheduleA/InvestmentIncomeCYPct00.21700
IRS990ScheduleA/InvestmentIncomePYPct00.18420
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78300
IRS990ScheduleA/PublicSupportPY509Pct00.81580
IRS990ScheduleA/PublicSupportTotal509Amt0508413
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt092952
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt081757
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0106753
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0118972
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0107979
IRS990ScheduleA/Total509Grp/TotalAmt0508413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0128552
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0118493
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0131920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0138925
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0131436
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0649326
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Grants
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Awards
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Paper Awards
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3Student Travel Awards
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt02000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt12000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt22000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt33150
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt12
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt22
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt39
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Continuing as member organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing body is selected by the members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members approve certain actions of the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The secretary/treasurer reviews 990 prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are made available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01338094
IRS990/TotalAssetsEOYAmt01524842
IRS990/TotalAssetsGrp/BOYAmt01338094
IRS990/TotalAssetsGrp/EOYAmt01524842
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09387
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047563
IRS990/TotalFunctionalExpensesGrp/TotalAmt068656
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01338094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01524842
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt047563
IRS990/TotalProgramServiceRevenueAmt083565
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0119165
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0128552
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01338094
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01524842
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0750
IRS990/TravelGrp/TotalAmt0750
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01001 VLSB 2465 Harmon Way UCB
IRS990/USAddress/CityNm0Berkeley
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094720
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0www.abls.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Klara Scharnagl
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08014224879
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Bryological and Lichenological
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0436055433
ReturnHeader/Filer/PhoneNum08014224879
ReturnHeader/Filer/USAddress/AddressLine1Txt0co Klara Scharnagl
ReturnHeader/Filer/USAddress/CityNm0Berkeley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094720
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870343246
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Squire & Company PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0215 S State Street Suite 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Salt Lake City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084111
ReturnHeader/PreparerPersonGrp/PhoneNum08012256900
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patricia Tyler
ReturnHeader/ReturnTs02026-01-21T16:33:49-06:00
ReturnHeader/ReturnTypeCd0990

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