Civic Intelligence

The Oceanography Society

990 • Fiscal year 2024 • EIN 52-1563085

Oct 01, 2023 to Sep 30, 2024 • Filed on Apr 17, 2025

Organization Profilewww.tos.org
1 Research CourtRockville, MD 20850

(301) 251-7708

Siviq Scores

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

Liabilities / Assets

85th percentile

0.40x

Higher debt load relative to assets than 85% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.33x

Higher debt load relative to revenue than 83% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

24th percentile

-8.8%

Higher net margin than 24% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$140,866

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

81st percentile

29%

Faster asset growth than 81% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

144%

Faster revenue growth than 93% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$681,309

Up $152,597 (+29%) from 2023

Net Assets

Down

$410,250

Down $73,138 (-15%) from 2023

Liabilities

Up

$271,059

Up $225,735 (+498%) from 2023

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin24th percentile

Revenue

Up

$830,295

Up $490,633 (+144%) from 2023

Expenses

Up

$903,433

Up $298,158 (+49%) from 2023

Net Income

Up

-$73,138

Up $192,475 (+72%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$1.0M$500K$0Assets 2011: $186,316Liabilities 2011: $59,216Net Assets 2011: $127,1002011Assets 2012: $425,634Liabilities 2012: $19,997Net Assets 2012: $405,6372012Assets 2013: $344,309Liabilities 2013: $29,258Net Assets 2013: $315,0512013Assets 2014: $515,019Liabilities 2014: $155,137Net Assets 2014: $359,8822014Assets 2015: $324,508Liabilities 2015: $31,873Net Assets 2015: $292,6352015Assets 2016: $609,202Liabilities 2016: $170,865Net Assets 2016: $438,3372016Assets 2017: $554,496Liabilities 2017: $74,844Net Assets 2017: $479,6522017Assets 2018: $849,016Liabilities 2018: $198,022Net Assets 2018: $650,9942018Assets 2019: $591,135Liabilities 2019: $53,181Net Assets 2019: $537,9542019Assets 2020: $557,220Liabilities 2020: $24,392Net Assets 2020: $532,8282020Assets 2021: $447,209Liabilities 2021: $45,495Net Assets 2021: $401,7142021Assets 2022: $792,831Liabilities 2022: $43,830Net Assets 2022: $749,0012022Assets 2023: $528,712Liabilities 2023: $45,324Net Assets 2023: $483,3882023Assets 2024: $681,309Liabilities 2024: $271,059Net Assets 2024: $410,2502024Assets 2025: $468,184Liabilities 2025: $28,174Net Assets 2025: $440,0102025

Highlighted filing

2024

Assets$681,309
Liabilities$271,059
Net Assets$410,250
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.0M$500K$0-$500KRevenue 2011: $519,094Expenses 2011: $554,900Net Income 2011: -$35,8062011Revenue 2012: $932,365Expenses 2012: $653,828Net Income 2012: $278,5372012Revenue 2013: $336,433Expenses 2013: $427,019Net Income 2013: -$90,5862013Revenue 2014: $535,895Expenses 2014: $491,064Net Income 2014: $44,8312014Revenue 2015: $610,225Expenses 2015: $677,472Net Income 2015: -$67,2472015Revenue 2016: $680,525Expenses 2016: $534,823Net Income 2016: $145,7022016Revenue 2017: $736,796Expenses 2017: $695,481Net Income 2017: $41,3152017Revenue 2018: $714,419Expenses 2018: $543,077Net Income 2018: $171,3422018Revenue 2019: $671,348Expenses 2019: $784,388Net Income 2019: -$113,0402019Revenue 2020: $596,473Expenses 2020: $601,599Net Income 2020: -$5,1262020Revenue 2021: $389,175Expenses 2021: $520,289Net Income 2021: -$131,1142021Revenue 2022: $937,961Expenses 2022: $590,674Net Income 2022: $347,2872022Revenue 2023: $339,662Expenses 2023: $605,275Net Income 2023: -$265,6132023Revenue 2024: $830,295Expenses 2024: $903,433Net Income 2024: -$73,1382024Revenue 2025: $582,517Expenses 2025: $552,757Net Income 2025: $29,7602025

Highlighted filing

2024

Revenue$830,295
Expenses$903,433
Net Income-$73,138
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$830,295
Mission and Program Overview

Mission

The Oceanography Societys mission is to build the capacity of its diverse global membership; catalyze interdisciplinary ocean research, technology, policy, and education; and promote equitable access to opportunities for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$250,299$249,979▼ $320
Savings and Temporary Cash Investments$112,200$246,990▲ $134,790
Pledges and Grants Receivable$165,019$167,349▲ $2,330
Accounts Receivable$0$13,965▲ $13,965
Prepaid Expenses and Deferred Charges$1,194$3,026▲ $1,832
Total Assets$528,712$681,309▲ $152,597
Liabilities
Deferred Revenue$10,510$215,152▲ $204,642
Accounts Payable and Accrued Expenses$34,814$55,907▲ $21,093
Total Liabilities$45,324$271,059▲ $225,735
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$322,094$367,028▲ $44,934
Net Assets With Donor Restrictions$161,294$43,222▼ $118,072
Total Net Assets Fund Balance$483,388$410,250▼ $73,138
Total Liabilities and Net Assets / Fund Balance$528,712$681,309▲ $152,597
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer RamaruiExecutive DirectorFT$140,866$140,866

Board Members and Trustees

NameTitle
Andone LaveryPast President
Deborah BronkPresident
Paula BontempiPresident-Elect
Dr Ellen KappelDirector of Publications
Anna MichelCouncil
Emily LemagieCouncil
Eric WadeCouncil
Erin SatterthwaiteCouncil
Grace SabaCouncil
Hilary PalevskyCouncil
Jeremy WerdellCouncil
Josette McLeanCouncil
Jun NishiokaCouncil
Kim BernardCouncil
Laura GuertinCouncil
Leilani ArthursCouncil
Leopoldo Cavaleri GerhardingerCouncil
LuAnne ThompsonCouncil
Mona BehlCouncil
Sara HarrisCouncil
Sheri WhiteCouncil
Vicki FerriniCouncil
Allison MillerSecretary
Susan BanahanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Geosciences Professional Services IncMagazine editing5610 Gloster Road, Bethesda, MD 20816$143,223
Revenue and Support

Revenue Composition

Contributions and Grants
$472,219
Program Service Revenue
$353,895
Investment Income
$12
Other Revenue
$4,169
All Other Contributions
$104,804
Change in Net Assets
$-73,138

Audited Revenue Reconciliation

Revenue per Audited Statements
$830,295
Total Revenue per Audited Statements
$830,295
Total Revenue per Form 990
$830,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$715,441
Salaries, Compensation, and Employee Benefits$186,992
Total Fundraising Expense$10,779
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$246,583$387$20$246,990
Conferences and Meetings$228,466$7,692$403$236,561
Current Officers, Directors, Trustees, and Key Employees$89,179$47,325$7,425$143,929
Other Salaries and Wages$13,118$14,240$746$28,104
Information Technology$16,695$8,837$463$25,995
Travel$10,927$5,359$281$16,567
Payroll Taxes$5,674$8,823$462$14,959
Fees for Services Accounting$4,324$6,731$352$11,407
Other Expenses$8,415$912$48$9,375
Occupancy$6,292$1,929$101$8,322
Office Expenses$4,147$580$30$4,757
Insurance$1,240$1,927$101$3,268
All Other Expenses$1,912$157$8$2,077
Advertising$1,667$0$0$1,667
Foreign Grants$1,000--$1,000
Fees for Services Legal$265$412$22$699
Total Functional Expenses$771,292$121,362$10,779$903,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$903,433
Total Expenses per Audited Statements$903,433
Total Expenses per Form 990$903,433
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Entity controlled by Council memberMagazine editing feeNo$143,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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
Filing and Contact Details

Filer

Filer Name
The Oceanography Society
EIN
52-1563085
Phone
3012517708
Address
1 Research Court, Rockville, MD 20850

Signing Officer

Name
Jennifer Ramarui
Title
Executive Director
Phone
3012517708
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Bronk
Formed
1988
Legal Domicile
Md
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
52

Preparer

Firm
Anderson Davis & Associates CPA Pa
Address
1406 B SOUTH CRAIN HWY 204, GLEN BURNIE, MD 21061
Preparer
Benjamin M Yust CPA
Phone
4107662645
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The Organization has four classes of members: regular, student, corporate, and institutional and associate.”

Pt VI, Line 7A

“The regular and student members are eligible to vote for members of the Board and amendments to TOSS By-Laws.”

Pt VI, Line 7B

“The regular and student members are eligible to vote for members of the Board and amendments to TOSS By-Laws.”

Pt VI, Line 11B

“Each member of the Council will be provided a copy of this Form 990 and will have sufficient time to review and offer any changes.”

Pt VI, Line 12C

“Each Council member shall annually sign a statement which affirms that such Councillor has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, has disclosed all disclosable interest existing on or before the date of the statement, and understands that TOS is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

Pt VI, Line 15A

“A published salary survey of Washington, DC area non-profit organizations was obtained, and a spreadsheet comparing compensation for equivalent Executive Director duties at TOS with comparably sized organizations was prepared when the compensation of the Executive Director was originally established. At that time, the results were reviewed by the president on behalf of the Council.”

Pt VI, Line 19

“Copies of all Forms 990 that have been filed, the annual audited financial statements and other governing policies are kept in TOSs office and are available for review upon request.”

Form 990, Part IX, Line 11G

“Grants contractor 657. 250. 387. 20.”

Form 990, Part IX, Line 11G

“Editing 143223. 143223. 0. 0.”

Form 990, Part IX, Line 11G

“Design 86140. 86140. 0. 0.”

Form 990, Part IX, Line 11G

“Assistant editing 16970. 16970. 0. 0.”

Financial Statement Notes

Pt X, Line 2

“TOS is a nonprofit entity and is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Therefore, contributions to TOS are tax deductible under Section 170 of the Internal Revenue Code. TOS files an IRS Form 990-T to report all unrelated business income annually. TOSs unrelated business income arises from the sale of advertising in TOSs magazine. No liability related to unrelated business income tax is recorded in these financial statements as Management believes no such material liability exists. TOS is not classified as a private foundation by the Internal Revenue Service. TOS follows the recommendations of the Financial Accounting Standards Board (FASB) in its Accounting Standards Codification (ASC) for Accounting of Uncertainty in Income Taxes. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. TOS has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. Management believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on TOSs financial condition, results of operations or cash flows. Accordingly, TOS has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at September 30, 2024. With few exceptions, TOSs returns remain open for three years for federal and state examination.”

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IRS990/ProgramServiceRevenueGrp/Desc0MAGAZINE SALES

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$681,309
Liabilities
$271,059
Net assets
$410,250
Revenue
$830,295
Expenses
$903,433
Net income
-$73,138
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.68$0.28$4.40$5.83$5.53$0.30
2024Detailed filing. Detailed filing data is available for this year.$6.81$2.71$4.10$8.30$9.03$0.73
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$0.45$4.83$3.40$6.05$2.66
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.93$0.44$7.49$9.38$5.91$3.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.47$0.45$4.02$3.89$5.20$1.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.57$0.24$5.33$5.96$6.02$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.53$5.38$6.71$7.84$1.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.49$1.98$6.51$7.14$5.43$1.71
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.54$0.75$4.80$7.37$6.95$0.41
2016Detailed filing. Detailed filing data is available for this year.$6.09$1.71$4.38$6.81$5.35$1.46
2015Summary only. Only limited summary data is available for this year.$3.25$0.32$2.93$6.10$6.77$0.67
2014Summary only. Only limited summary data is available for this year.$5.15$1.55$3.60$5.36$4.91$0.45
2013Summary only. Only limited summary data is available for this year.$3.44$0.29$3.15$3.36$4.27$0.91
2012Summary only. Only limited summary data is available for this year.$4.26$0.20$4.06$9.32$6.54$2.79
2011Summary only. Only limited summary data is available for this year.$1.86$0.59$1.27$5.19$5.55$0.36