Civic Intelligence

Nuclear Information and Resource Service

990 • Fiscal year 2023 • EIN 52-1119677

Feb 01, 2022 to Jan 31, 2023 • Filed on Oct 23, 2023

6930 Carroll Avenue 340Takoma Park, MD 20912

(301) 270-6477

Siviq Scores

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

Liabilities / Assets

84th percentile

0.39x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.29x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

85th percentile

$92,308

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

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

Asset Growth

87th percentile

47%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

62nd percentile

18%

Faster revenue growth than 62% of similar nonprofits.

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

Assets

Up

$548,930

Up $174,685 (+47%) from 2022

Net Assets

Up

$332,746

Up $34,873 (+12%) from 2022

Liabilities

Up

$216,184

Up $139,812 (+183%) from 2022

Revenue

Up

$736,185

Up $112,545 (+18%) from 2022

Expenses

Up

$701,312

Up $201,940 (+40%) from 2022

Net Income

Down

$34,873

Down $89,395 (-72%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $251,377Liabilities 2011: $154,800Net Assets 2011: $96,5772011Assets 2012: $268,906Liabilities 2012: $135,569Net Assets 2012: $133,3372012Assets 2013: $385,480Liabilities 2013: $106,778Net Assets 2013: $278,7022013Assets 2014: $264,236Liabilities 2014: $127,627Net Assets 2014: $136,6092014Assets 2015: $244,205Liabilities 2015: $123,179Net Assets 2015: $121,0262015Assets 2016: $274,601Liabilities 2016: $122,389Net Assets 2016: $152,2122016Assets 2017: $417,415Liabilities 2017: $110,860Net Assets 2017: $306,5552017Assets 2018: $301,072Liabilities 2018: $88,922Net Assets 2018: $212,1502018Assets 2019: $273,110Liabilities 2019: $139,481Net Assets 2019: $133,6292019Assets 2020: $383,870Liabilities 2020: $95,907Net Assets 2020: $287,9632020Assets 2021: $299,629Liabilities 2021: $126,024Net Assets 2021: $173,6052021Assets 2022: $374,245Liabilities 2022: $76,372Net Assets 2022: $297,8732022Assets 2023: $548,930Liabilities 2023: $216,184Net Assets 2023: $332,7462023Assets 2024: $358,213Liabilities 2024: $274,243Net Assets 2024: $83,9702024Assets 2025: $909,875Liabilities 2025: $231,718Net Assets 2025: $678,1572025

Highlighted filing

2023

Assets$548,930
Liabilities$216,184
Net Assets$332,746

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $414,781Expenses 2011: $509,929Net Income 2011: -$95,1482011Revenue 2012: $652,254Expenses 2012: $615,494Net Income 2012: $36,7602012Revenue 2013: $653,805Expenses 2013: $508,454Net Income 2013: $145,3512013Revenue 2014: $428,436Expenses 2014: $553,651Net Income 2014: -$125,2152014Revenue 2015: $589,450Expenses 2015: $605,033Net Income 2015: -$15,5832015Revenue 2016: $698,220Expenses 2016: $667,034Net Income 2016: $31,1862016Revenue 2017: $764,870Expenses 2017: $610,527Net Income 2017: $154,3432017Revenue 2018: $615,890Expenses 2018: $710,295Net Income 2018: -$94,4052018Revenue 2019: $519,457Expenses 2019: $597,978Net Income 2019: -$78,5212019Revenue 2020: $624,247Expenses 2020: $469,913Net Income 2020: $154,3342020Revenue 2021: $364,829Expenses 2021: $479,187Net Income 2021: -$114,3582021Revenue 2022: $623,640Expenses 2022: $499,372Net Income 2022: $124,2682022Revenue 2023: $736,185Expenses 2023: $701,312Net Income 2023: $34,8732023Revenue 2024: $554,039Expenses 2024: $803,173Net Income 2024: -$249,1342024Revenue 2025: $1,398,762Expenses 2025: $804,575Net Income 2025: $594,1872025

Highlighted filing

2023

Revenue$736,185
Expenses$701,312
Net Income$34,873
Jump To
Filing Snapshot
Filing Period
Feb 1, 2022 to Jan 31, 2023
Signed
Oct 23, 2023
Return Version
2022v5.0
Gross Receipts
$736,185
Mission and Program Overview

Mission

To be the national information and networking center for citizens and environmental activists concerned about nuclear power, radioactive waste, radiation and sustainable energy issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$362,743$267,459▼ $95,284
Pledges and Grants Receivable-$125,000-
Accounts Receivable$5,000$0▼ $5,000
Land, Buildings, and Equipment, Net$1,206$1,753▲ $547
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$374,245$548,930▲ $174,685
Other Assets Total$5,296$154,718▲ $149,422
Liabilities
Other Liabilities-$152,427-
Accounts Payable and Accrued Expenses$74,705$61,807▼ $12,898
Deferred Revenue$1,667$1,950▲ $283
Total Liabilities$76,372$216,184▲ $139,812
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$297,873$207,746▼ $90,127
Net Assets With Donor Restrictions-$125,000-
Total Net Assets Fund Balance$297,873$332,746▲ $34,873
Total Liabilities and Net Assets / Fund Balance$374,245$548,930▲ $174,685

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,753$104,054$105,807
Other Land Buildings-$21,725$21,725
Other Assets Org$5,296--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim JudsonExecutive DirectorFT$81,808$10,500$92,308

Board Members and Trustees

NameTitle
Chris WilliamsChairman
Gerald BrinkmanDirector
Karen HaddenDirector
Michele LeeDirector
Susan AlznerDirector
Louis ClarkSecretary
Bob EyeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$671,867
Program Service Revenue
$32,867
Investment Income
$0
Other Revenue
$31,451
All Other Contributions
$671,867
Change in Net Assets
$34,873

Audited Revenue Reconciliation

Revenue per Audited Statements
$736,185
Total Revenue per Audited Statements
$736,185
Total Revenue per Form 990
$736,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$432,582
Other Expenses$177,824
Grants and Similar Amounts Paid$90,906
Total Fundraising Expense$41,972
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$228,262$20,938$9,808$259,008
Current Officers, Directors, Trustees, and Key Employees$65,447$4,090$12,271$81,808
Grants to Domestic Orgs$80,000--$80,000
Occupancy$51,005$15,375$7,375$73,755
Other Employee Benefits$49,453$4,212$3,718$57,383
Fees for Services Other$36,662$15,126-$51,788
Payroll Taxes$22,905$1,951$1,722$26,578
Information Technology$13,147$3,605$3,605$20,357
Foreign Grants$10,906--$10,906
Fees for Services Accounting$7,631$3,149-$10,780
Pension Plan Contributions$6,726$573$506$7,805
Insurance$5,639$1,000-$6,639
Fees for Services Legal$1,770$730-$2,500
All Other Expenses$1,800$134-$1,934
Other Expenses$1,048$233$1,132$1,132
Office Expenses$425$651-$1,076
Depreciation Depletion$453--$453
Travel$333--$333
Conferences and Meetings$200--$200
Advertising--$195$195
Total Functional Expenses$586,837$72,503$41,972$701,312

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$701,312
Total Expenses per Audited Statements$701,312
Total Expenses per Form 990$701,312
International Activity

International Summary

Spending
$96,704

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
JapanProgram ServicesFiscal Agent Grants00$85,798
EuropeProgramGrants00$10,906
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$152,427
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Part VI, Section A, Line 1A

In the period between meetings of the board of directors, the executive committee shal have and exercise all the powers and duties necessary to implement the policies of the board. The executive committee shall consist of no more than five members, all of whom shall be directors.

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

A copy of the completed form 990 is provided to the full booard for their review before it is signed and filed with the irs.

Form 990, Part VI, Section B, Line 12C

The organization monitors and enforces compliance with the conflict of interest policy on an annual basis. The organization's executive director follows up with any employee or board member who has not submitted the required signed form in a timely manner.

Form 990, Part VI, Section C, Line 19

The organization's financial statements and form 990 are available on its website. The organization's governing documents and conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Nuclear Information and Resource Service
EIN
52-1119677
Phone
3012706477
Address
6930 CARROLL AVENUE 340, TAKOMA PARK, MD 20912

Signing Officer

Name
Tim Judson
Title
Executive Director
Signed
2023-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Judson
Formed
1978
Legal Domicile
Dc
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Strauss & Associates PA
Address
9 Park Center Court Suite 300, Owings Mills, MD 21117
Preparer
Jonathan Strauss
Phone
4103631011
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Energy and ClimateNIRS works to promote a sustainable world through a phaseout of polluting energy sources and a just and equitable transition to 100% renewable energy. Our energy and climate program advances this transition by supporting and promoting the phaseout of existing nuclear energy infrastructure, opposing the development of new nuclear energy infrastructure, and allying with key partners and communities to shape and advance policies and practices that both fight climate change and build resilience in the face of climate change. Radioactive WasteNIRS radioactive waste program seeks to protect public health and the environment from radioactive waste and to promote the least dangerous and most environmentally just management of it. NIRS provides information to community-based organizations and impacted communities about radioactive wastes, regulatory standards, storage technologies, and management practices. RadiationNIRS works to prevent weakening of radiation standards and address gender and age discrimination in radiation standards, and we provide information to the general public, affected communities, and policymakers about the health impacts of ionizing radiation. Nuclear Fuel ChainNIRS raises awareness of the environmental impacts of nuclear fuel production, including uranium mining, milling, conversion, and enrichment, and fuel fabrication. NIRS works to connect communities and organizations affected by different stages of the nuclear fuel chain.

Form 990, Part XII, Line 2C

The organization has not changed its audit oversight process during the tax year

Financial Statement Notes

Part X : FIN48 Footnote

NIRS is a 501 (c)(3) entity exempt from federal income tax under Section 501 (a) of the Internal Revenue Code. NIRS is, however, subject to tax on business income unrelated to their exempt purpose.NIRS believes that it has appropriate support for any tax positions taken, and as such. Does not have any uncertain tax positions that are material to the financial statements or that would have an effect on its tax-exempt status. There are no unrecognized tax benefits or liabilities that need to be recorded.NIRS information returns are subject to examination by the Internal Revenue Service for a period of three years from the date they are filed, except under certain circumstances. NIRS Form 990 information returns for the years ended January 31, 2020 through 2022, are open for a tax examination by the Internal Revenue Service, although no request has been made as of the date of these financial statements.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.91$0.23$0.68$1.40$0.80$0.59
2024Detailed filing. Detailed filing data is available for this year.$0.36$0.27$0.08$0.55$0.80$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.55$0.22$0.33$0.74$0.70$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.37$0.08$0.30$0.62$0.50$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.30$0.13$0.17$0.36$0.48$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.10$0.29$0.62$0.47$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.14$0.13$0.52$0.60$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.09$0.21$0.62$0.71$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.11$0.31$0.76$0.61$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.12$0.15$0.70$0.67$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.12$0.12$0.59$0.61$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.13$0.14$0.43$0.55$0.13
2013Summary only. Only limited summary data is available for this year.$0.39$0.11$0.28$0.65$0.51$0.15
2012Summary only. Only limited summary data is available for this year.$0.27$0.14$0.13$0.65$0.62$0.04
2011Summary only. Only limited summary data is available for this year.$0.25$0.15$0.10$0.41$0.51$0.10