Civic Intelligence

Military Operations Research Society Inc.

990 • Fiscal year 2024 • EIN 54-0800579

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 10, 2025

Organization Profilewww.mors.org

View Organization Page

1550 Wilson Boulevard 700Arlington, VA 22209

(240) 620-3042

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$226,075

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

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

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

59th percentile

14%

Faster revenue growth than 59% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$3,210,233

Up $432,458 (+16%) from 2023

Net Assets

Up

$2,660,523

Up $406,706 (+18%) from 2023

Liabilities

Up

$549,710

Up $25,752 (+4.9%) from 2023

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin66th percentile

Revenue

Up

$2,614,828

Up $322,829 (+14%) from 2023

Expenses

Up

$2,255,654

Up $347,996 (+18%) from 2023

Net Income

Down

$359,174

Down $25,167 (-6.5%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $465,490Liabilities 2010: $178,830Net Assets 2010: $286,6602010Assets 2011: $387,865Liabilities 2011: $159,426Net Assets 2011: $228,4392011Assets 2012: $256,455Liabilities 2012: $112,373Net Assets 2012: $144,0822012Assets 2013: $158,357Liabilities 2013: $150,426Net Assets 2013: $7,9312013Assets 2014: $303,201Liabilities 2014: $163,094Net Assets 2014: $140,1072014Assets 2015: $419,237Liabilities 2015: $155,382Net Assets 2015: $263,8552015Assets 2016: $488,887Liabilities 2016: $168,489Net Assets 2016: $320,3982016Assets 2017: $414,564Liabilities 2017: $178,564Net Assets 2017: $236,0002017Assets 2018: $588,656Liabilities 2018: $242,018Net Assets 2018: $346,6382018Assets 2019: $893,160Liabilities 2019: $290,398Net Assets 2019: $602,7622019Assets 2020: $1,078,196Liabilities 2020: $452,423Net Assets 2020: $625,7732020Assets 2021: $1,777,955Liabilities 2021: $413,705Net Assets 2021: $1,364,2502021Assets 2022: $2,144,359Liabilities 2022: $422,488Net Assets 2022: $1,721,8712022Assets 2023: $2,777,775Liabilities 2023: $523,958Net Assets 2023: $2,253,8172023Assets 2024: $3,210,233Liabilities 2024: $549,710Net Assets 2024: $2,660,5232024

Highlighted filing

2024

Assets$3,210,233
Liabilities$549,710
Net Assets$2,660,523
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,414,673Expenses 2010: $1,202,345Net Income 2010: $212,3282010Revenue 2011: $1,355,465Expenses 2011: $1,397,671Net Income 2011: -$42,2062011Expenses 2012: $1,324,0992012Revenue 2013: $608,487Expenses 2013: $744,638Net Income 2013: -$136,1512013Revenue 2014: $833,180Expenses 2014: $701,004Net Income 2014: $132,1762014Revenue 2015: $982,247Expenses 2015: $858,499Net Income 2015: $123,7482015Revenue 2016: $1,193,175Expenses 2016: $1,136,632Net Income 2016: $56,5432016Revenue 2017: $1,190,786Expenses 2017: $1,275,184Net Income 2017: -$84,3982017Revenue 2018: $1,572,214Expenses 2018: $1,461,576Net Income 2018: $110,6382018Revenue 2019: $1,872,635Expenses 2019: $1,630,241Net Income 2019: $242,3942019Revenue 2020: $1,439,859Expenses 2020: $1,430,204Net Income 2020: $9,6552020Revenue 2021: $2,116,387Expenses 2021: $1,339,109Net Income 2021: $777,2782021Revenue 2022: $2,021,171Expenses 2022: $1,481,331Net Income 2022: $539,8402022Revenue 2023: $2,291,999Expenses 2023: $1,907,658Net Income 2023: $384,3412023Revenue 2024: $2,614,828Expenses 2024: $2,255,654Net Income 2024: $359,1742024

Highlighted filing

2024

Revenue$2,614,828
Expenses$2,255,654
Net Income$359,174
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$2,708,967
Mission and Program Overview

Mission

The purpose of the Military Operations Research Society (MORS) is to enhance the quality and effectiveness of classified and unclassified national security operations research.

To enhance the quality and effectiveness of classified and unclassified national security operations research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,469,575$2,696,118▲ $226,543
Cash and Non-Interest-Bearing Accounts$86,569$267,197▲ $180,628
Accounts Receivable$88,358$113,064▲ $24,706
Prepaid Expenses and Deferred Charges$49,203$60,148▲ $10,945
Inventories for Sale or Use$37,071$36,849▼ $222
Land, Buildings, and Equipment, Net$12,799$14,787▲ $1,988
Total Assets$2,777,775$3,210,233▲ $432,458
Other Assets Total$34,200$22,070▼ $12,130
Liabilities
Deferred Revenue$424,229$386,046▼ $38,183
Accounts Payable and Accrued Expenses$62,957$136,326▲ $73,369
Other Liabilities$36,772$27,338▼ $9,434
Total Liabilities$523,958$549,710▲ $25,752
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,215,417$2,620,135▲ $404,718
Net Assets With Donor Restrictions$38,400$40,388▲ $1,988
Total Net Assets Fund Balance$2,253,817$2,660,523▲ $406,706
Total Liabilities and Net Assets / Fund Balance$2,777,775$3,210,233▲ $432,458

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,787$87,053$101,840

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$37,450$950-$38,400-
2022$37,100$350--$37,450
2021$36,375$725--$37,100
2020$29,875$6,500--$36,375
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ferat JenniferCEO (non-voting)FT$206,000$20,075$226,075

Board Members and Trustees

NameTitle
Turner AndrewImmediate Past President (non-voting)
Stewart SarahPresident
Ulmer NickPresident Elect
Bane KindraDirector
Baxa PhilDirector
Beall RobbinDirector
Caico StephanieDirector
DeGrange WaltDirector
Dell RobDirector
Ferguson JohnDirector
Flynn KathyDirector
Gustave AmandaDirector
Huang JeffersonDirector
Kierzewski MikeDirector
Lagan StephenDirector
McCarty SteveDirector
Moskowitz JohnDirector
Rodriguez JuneDirector
Samberson JonelleDirector
Smith TreyDirector
Sudol AlicaDirector
Wickers MelissaDirector
Woodaman FredDirector
Brown BrittleaSecretary
Linhardt ChrisVpfm
Myers DavidVpmo
Desai JaisonVppd
Revenue and Support

Revenue Composition

Contributions and Grants
$20,704
Program Service Revenue
$2,416,653
Investment Income
$142,760
Other Revenue
$34,711
All Other Contributions
$20,704
Change in Net Assets
$359,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,312,660
Salaries, Compensation, and Employee Benefits$938,994
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,239$64,575-$487,814
Conferences and Meetings$343,606$9,513-$353,119
Fees for Services Other$211,209$109,898-$321,107
Occupancy$254,877--$254,877
Current Officers, Directors, Trustees, and Key Employees$196,148$29,927-$226,075
Other Employee Benefits$99,953$54,894-$154,847
Information Technology$69,640$56,878-$126,518
Travel$68,172$1,278-$69,450
Payroll Taxes$47,986$7,322-$55,308
Office Expenses$25,464$17,329-$42,793
All Other Expenses$17,514$6,512-$24,026
Fees for Service Investment Mgmnt Fees-$23,049-$23,049
Pension Plan Contributions$12,971$1,979-$14,950
Depreciation Depletion$5,468$5,049-$10,517
Other Expenses$8,301$1,980-$10,281
Advertising$6,715$299-$7,014
Grants to Domestic Individuals$4,000--$4,000
Total Functional Expenses$1,865,060$390,594$0$2,255,654
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liability$22,683
Customer credits$4,655
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
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 B, line 11B

“The Form 990 is emailed to the audit committee of the board for review, prior to filing the return.”

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

“The organization requires all employees and board members to sign a code of conduct which includes a conflict of interest statement. In 2009, an additional memorandum from the ethics committee was issued detailing federal ethics laws and regulations which directors must follow.”

Form 990, Part VI, Section B, line 15

“The organization benchmarks the Chief Executive Officer position against The American Society of Association Executives (ASAE) annual salary survey. The organization bases its analysis on job descriptions and work performed. Officers of the board are not compensated. This process was last completed during 2019.”

Form 990, Part VI, Section C, line 19

“The organization's governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Military Operations Research
EIN
54-0800579
Phone
2406203042
Address
1550 Wilson Boulevard 700, Arlington, VA 22209

Signing Officer

Name
Jennifer Ferat
Title
Chief Executive Officer
Phone
2406203042
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Ferat
Formed
1966
Legal Domicile
Va
Voting Board Members
26
Independent Board Members
26
Employees
13
Volunteers
75

Preparer

Firm
Kositzka Wicks and Company
Address
5270 Shawnee Road Suite 250, Alexandria, VA 22312
Preparer
Jennica Jardine Whitfield CPA
Phone
7036422700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Contracted services: Program service expenses 122,702. Management and general expenses 109,898. Fundraising expenses 0. Total expenses 232,600. Consultants: Program service expenses 88,507. Management and general expenses 0. Fundraising expenses 0. Total expenses 88,507.”

Part XII Line 2C

“The audit committee selects the independent accountant.”

Financial Statement Notes

Part V, Line 4:

“During 2019, MORS established a prize to honor and to memorialize Gene Visco, FS, who was an ardent supporter of collaboration within the international operations research community. This prize will provide a Junior Analyst the opportunity to present at the International Symposium on Military Operational Research (ISMOR) held in the United Kingdom every summer. The selected presenter will be provided admission to the ISMOR along with housing and travel expenses. This is a scholarship fund, and does not meet the definition of an endowment.”

Part X, Line 2:

“The following was disclosed related to uncertain tax positions in the financial statements. Military Operations Research Society, Inc. is exempt from income taxes under Section 501(c)(3) of the Internal Revenue code and is classified as an organization other than a private foundation under 170(b)(1)(A)(vi) of the Internal Revenue Code. The organization adopted the provisions in FASB ASC 740-10.”

Raw XML AppendixShowing 400 of 639 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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IRS990/Desc0CONTINUING EDUCATION:MORS offers week long courses in Operations Research techniques, tools and specialties which provide students certificates of attendance and Continuing Education Credits awarded from Virginia Tech. Additional shorter courses are offered to assist MORS members with their professional development and skill development.
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IRS990/Form990PartVIISectionAGrp/PersonNm17Lagan Stephen
IRS990/Form990PartVIISectionAGrp/PersonNm18McCarty Steve
IRS990/Form990PartVIISectionAGrp/PersonNm19Moskowitz John
IRS990/Form990PartVIISectionAGrp/PersonNm20Rodriguez June
IRS990/Form990PartVIISectionAGrp/PersonNm21Samberson Jonelle
IRS990/Form990PartVIISectionAGrp/PersonNm22Smith Trey
IRS990/Form990PartVIISectionAGrp/PersonNm23Sudol Alica
IRS990/Form990PartVIISectionAGrp/PersonNm24Wickers Melissa
IRS990/Form990PartVIISectionAGrp/PersonNm25Woodaman Fred
IRS990/Form990PartVIISectionAGrp/PersonNm26Ferat Jennifer
IRS990/Form990PartVIISectionAGrp/PersonNm27Turner Andrew
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2VPMO
IRS990/Form990PartVIISectionAGrp/TitleTxt3VPFM
IRS990/Form990PartVIISectionAGrp/TitleTxt4VPPD
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26CEO (non-voting)
IRS990/Form990PartVIISectionAGrp/TitleTxt27Immediate Past President (non-voting)
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0423239
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IRS990/PartialLiquidationInd00

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$3,210,233
Liabilities
$549,710
Net assets
$2,660,523
Revenue
$2,614,828
Expenses
$2,255,654
Net income
$359,174
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.21$0.55$2.66$2.61$2.26$0.36
2023Summary only. Only limited summary data is available for this year.$2.78$0.52$2.25$2.29$1.91$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.42$1.72$2.02$1.48$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.41$1.36$2.12$1.34$0.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.45$0.63$1.44$1.43$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.29$0.60$1.87$1.63$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.24$0.35$1.57$1.46$0.11
2017Summary only. Only limited summary data is available for this year.$0.41$0.18$0.24$1.19$1.28$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.17$0.32$1.19$1.14$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.16$0.26$0.98$0.86$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.16$0.14$0.83$0.70$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.15$0.01$0.61$0.74$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.11$0.14$1.32
2011Summary only. Only limited summary data is available for this year.$0.39$0.16$0.23$1.36$1.40$0.04
2010Summary only. Only limited summary data is available for this year.$0.47$0.18$0.29$1.41$1.20$0.21
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $1M-$5M nonprofits