Civic Intelligence

American Ornithological Society

EIN 72-6019246 • 501(c)3 • Chicago, IL

Profile

To advance the scientific understanding of birds, to enrich ornithology as a profession, and to promote a rigorous scientific basis for the conservation of birds.

1400 S Lake Shore DriveChicago, IL 60605

www.aou.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.03x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.47x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$170,918

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

68%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,686,627

Up $5,607,919 (+19%) from 2023

Liabilities

Up

$1,056,379

Up $668,226 (+172%) from 2023

Net Assets

Up

$33,630,248

Up $4,939,693 (+17%) from 2023

Revenue

Up

$2,263,644

Up $918,228 (+68%) from 2023

Expenses

Up

$1,731,416

Up $130,620 (+8.2%) from 2023

Net Income

Up

$532,228

Up $787,608 (+308%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $7,013,187Liabilities 2010: $126,190Net Assets 2010: $6,886,9972010Assets 2011: $6,723,945Liabilities 2011: $205,430Net Assets 2011: $6,518,5152011Assets 2012: $7,638,814Liabilities 2012: $217,899Net Assets 2012: $7,420,9152012Assets 2013: $9,294,314Liabilities 2013: $158,122Net Assets 2013: $9,136,1922013Assets 2014: $9,659,904Liabilities 2014: $89,671Net Assets 2014: $9,570,2332014Assets 2015: $9,298,586Liabilities 2015: $111,250Net Assets 2015: $9,187,3362015Assets 2016: $11,024,944Liabilities 2016: $59,358Net Assets 2016: $10,965,5862016Assets 2017: $19,744,386Liabilities 2017: $249,795Net Assets 2017: $19,494,5912017Assets 2018: $19,162,301Liabilities 2018: $310,082Net Assets 2018: $18,852,2192018Assets 2019: $23,870,284Liabilities 2019: $1,261,317Net Assets 2019: $22,608,9672019Assets 2020: $27,550,336Liabilities 2020: $908,593Net Assets 2020: $26,641,7432020Assets 2021: $31,596,243Liabilities 2021: $722,246Net Assets 2021: $30,873,9972021Assets 2022: $24,614,247Liabilities 2022: $556,003Net Assets 2022: $24,058,2442022Assets 2023: $29,078,708Liabilities 2023: $388,153Net Assets 2023: $28,690,5552023Assets 2024: $34,686,627Liabilities 2024: $1,056,379Net Assets 2024: $33,630,2482024

Highlighted filing

2024

Assets$34,686,627
Liabilities$1,056,379
Net Assets$33,630,248

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $504,4042010Expenses 2011: $637,1852011Expenses 2012: $561,8272012Revenue 2013: $1,018,469Expenses 2013: $975,791Net Income 2013: $42,6782013Revenue 2014: $499,410Expenses 2014: $775,182Net Income 2014: -$275,7722014Revenue 2015: $823,111Expenses 2015: $736,654Net Income 2015: $86,4572015Revenue 2016: $2,014,108Expenses 2016: $929,399Net Income 2016: $1,084,7092016Revenue 2017: $7,802,218Expenses 2017: $1,170,032Net Income 2017: $6,632,1862017Revenue 2018: $2,041,237Expenses 2018: $1,470,231Net Income 2018: $571,0062018Revenue 2019: $1,280,232Expenses 2019: $1,471,665Net Income 2019: -$191,4332019Revenue 2020: $902,865Expenses 2020: $1,117,859Net Income 2020: -$214,9942020Revenue 2021: $1,123,751Expenses 2021: $1,165,297Net Income 2021: -$41,5462021Revenue 2022: $1,347,451Expenses 2022: $1,560,069Net Income 2022: -$212,6182022Revenue 2023: $1,345,416Expenses 2023: $1,600,796Net Income 2023: -$255,3802023Revenue 2024: $2,263,644Expenses 2024: $1,731,416Net Income 2024: $532,2282024

Highlighted filing

2024

Revenue$2,263,644
Expenses$1,731,416
Net Income$532,228

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.7$1.06$33.6$2.26$1.73$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.1$0.39$28.7$1.35$1.60$0.26
2022Detailed filing. Detailed filing data is available for this year.$24.6$0.56$24.1$1.35$1.56$0.21
2021Detailed filing. Detailed filing data is available for this year.$31.6$0.72$30.9$1.12$1.17$0.04
2020Detailed filing. Detailed filing data is available for this year.$27.6$0.91$26.6$0.90$1.12$0.21
2019Detailed filing. Detailed filing data is available for this year.$23.9$1.26$22.6$1.28$1.47$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$0.31$18.9$2.04$1.47$0.57
2017Detailed filing. Detailed filing data is available for this year.$19.7$0.25$19.5$7.80$1.17$6.63
2016Detailed filing. Detailed filing data is available for this year.$11.0$0.06$11.0$2.01$0.93$1.08
2015Detailed filing. Detailed filing data is available for this year.$9.30$0.11$9.19$0.82$0.74$0.09
2014Detailed filing. Detailed filing data is available for this year.$9.66$0.09$9.57$0.50$0.78$0.28
2013Detailed filing. Detailed filing data is available for this year.$9.29$0.16$9.14$1.02$0.98$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.64$0.22$7.42$0.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.72$0.21$6.52$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.01$0.13$6.89$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$4,195,256
Mission and Program Overview

Mission

The american ornithological society (aos) is an international membership organization devoted to advancing the scientific understanding of birds, enriching ornithology as a profession, and promoting a rigorous scientific basis for the conservation of birds. The aos produces scientific publications of the highest quality, hosts intellectually engaging and professionally vital meetings, serves ornithologists at every career stage, pursues a global perspective, and informs public policy on all issues important to ornithology and ornithological collections.

Connecting ornithologists, science, and bird conservation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$28,453,774$33,128,617▲ $4,674,843
Accounts Receivable$78,511$798,282▲ $719,771
Cash and Non-Interest-Bearing Accounts$148,205$353,492▲ $205,287
Prepaid Expenses and Deferred Charges$52,355$41,769▼ $10,586
Pledges and Grants Receivable$7,500$7,500→ $0
Land, Buildings, and Equipment, Net$3,897$2,295▼ $1,602
Total Assets$29,078,708$34,686,627▲ $5,607,919
Other Assets Total$334,466$354,672▲ $20,206
Liabilities
Deferred Revenue$362,006$1,039,394▲ $677,388
Accounts Payable and Accrued Expenses$26,147$16,985▼ $9,162
Total Liabilities$388,153$1,056,379▲ $668,226
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,683,456$18,289,970▲ $2,606,514
Net Assets Without Donor Restrictions$13,007,099$15,340,278▲ $2,333,179
Total Net Assets Fund Balance$28,690,555$33,630,248▲ $4,939,693
Total Liabilities and Net Assets / Fund Balance$29,078,708$34,686,627▲ $5,607,919

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,295$8,992$11,287

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$28,453,774$47,868▲ $5,674,843$-1,047,868$33,128,617
2023$23,726,664$27,718▲ $5,377,110$-677,718$28,453,774
2022$30,501,778$102,808▼ $6,076,745$-801,177$23,726,664
2021$26,345,850$162,490▲ $4,669,570$676,132$30,501,778
2020$22,261,870$7,753▲ $4,524,844$448,617$26,345,850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith ScarlExecutive Director and CEOFT$160,000$10,918$170,918
Jen C OwenDirector-$1,000-$1,000

Board Members and Trustees

NameTitle
Kathy MartinPast President
Michael S WebsterPast President
Steven R BeissingerPast President
Colleen HandelPresident
Sara R MorrisPresident-elect
Allison ShultzDirector
Anna ChalfounDirector
Camila GomezDirector
Christopher BalakrishnanDirector
Cristina MiyakiDirector
Dan MennillDirector
Faiza HafeezDirector
Jacob DruckerDirector
Jose Maria Cardoso Da SilvaDirector
Kristen CovinoDirector
Luis SandovalDirector
Nancy ChenDirector
Sahas BarveDirector
Daizaburo ShizukaDirector - Term
Emily B CohenDirector - Term
Jennifer WalshDirector - Term
Juan Francisco OrnelasDirector - Term
Olivia WangDirector - Term
Sushma ReddySecretary
Matthew CarlingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$317,200
Program Service Revenue
$544,532
Investment Income
$1,288,044
Other Revenue
$113,868
All Other Contributions
$176,378
Change in Net Assets
$532,228

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,263,644
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,407,465
Total Revenue per Audited Statements
$6,671,109
Total Revenue per Form 990
$2,263,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$745,869
Other Expenses$635,328
Grants and Similar Amounts Paid$350,219
Total Fundraising Expense$1,765
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$357,805$112,010$551$470,366
Conferences and Meetings$287,142$1,768-$288,910
Current Officers, Directors, Trustees, and Key Employees$59,684$111,243$991$171,918
Grants to Domestic Individuals$151,296--$151,296
Grants to Domestic Orgs$115,410--$115,410
Foreign Grants$83,513--$83,513
Fees for Services Accounting-$71,945-$71,945
Fees for Services Other$38,007$26,171-$64,178
Payroll Taxes$35,643$18,026$124$53,793
Office Expenses$37,931$11,394$5$49,330
Travel$39,502$1,156-$40,658
Other Employee Benefits$25,872$7,829$23$33,724
Information Technology$19,933$4,487-$24,420
Pension Plan Contributions$9,141$6,880$47$16,068
Interest$11,921$14-$11,935
Insurance$4,614$446$24$5,084
Other Expenses$2,431$1,490-$3,921
Fees for Services Legal$497$2,660-$3,157
Depreciation Depletion-$1,602-$1,602
Total Functional Expenses$1,350,530$379,121$1,765$1,731,416

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,731,416
Total Expenses per Audited Statements$1,731,416
Total Expenses per Form 990$1,731,416
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Louisiana State University Office of Sponsored ProgramsBaton Rouge, LA-Kessel Fellowship for Early Career Scientists Providing Two Years of Support for the Full Range of Ornithological Research as Described in Their Application.$30,000
University of FloridaGainesville, FL-Kessel Fellowship for Early Career Scientists Providing Two Years of Support for the Full Range of Ornithological Research as Described in Their Application$15,000
University of ConnecticutStorrs, CT-Research Grants Supporting Student Aos Members Based on the Quality of the Research as Described in Their Application$7,100
The University of ChicagoChicago, IL-Research Grants Supporting Student Aos Members Based on the Quality of the Research as Described in Their Application$5,000

International Summary

Offices
0
Employees
0
Spending
$83,513

International Compliance

Foreign grant records maintained
Yes
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
North America - Canada and Mexico, But Not the United StatesGrantmaking-00$52,784
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Grantmaking-00$25,991
Europe (including Iceland and Greenland)Grantmaking-00$2,040
Sub-saharan AfricaGrantmaking-00$1,825
South AsiaGrantmaking-00$873
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
Christine HandelFamily Member of Colleen Handel, PresidentEmploymentNo$79,038
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
Yes
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The aos has members who pay annual dues.

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

The aos members elect councilors and officers. The aos council functions as the aos' board of directors and serves as the primary governing body. Council meets six to seven times a year to perform their fiduciary duties, establish organizational strategy, and address governance issues. In addition, the aos has fellows, a membership category to which the aos assigns the authority to have final approval for changes to aos bylaws. Current fellows have the power to elect new fellows.

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

Council delegates some decision-making authority between meetings to an executive committee which consists of the president, president-elect, secretary, treasurer, and executive director/ceo. Fellows, a designated member class, have the ability to vote to approve changes to the bylaws.

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

The aos audit committee reviews and approves the 990 prior to submission. The 990 is distributed to aos council and is also made available through the society website, americanornithology.org, as well as upon request.

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

Aos officers, council members, committee chairs and employees annually submit a conflict of interest disclosure statement as a requirement for their service to, or employment with, the society. Potential conflicts are recorded and monitored by the executive director.

Form 990, Part VI, Section B, Line 15A

The executive compensation policy authorizes the voting members of the executive committee of the council to conduct the executive director and ceo's annual appraisal and to determine executive compensation and benefits. The policy requires a compensation study to be performed periodically; a study conducted in fy2022 was used to inform compensation for 2024.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are available upon request and on the website.

Filing and Contact Details

Filer

Filer Name
American Ornithological Society
EIN
72-6019246
Phone
3126657936
Address
1400 S LAKE SHORE DRIVE, CHICAGO, IL 60605

Signing Officer

Name
Judith C Scarl
Title
Executive Director and CEO
Phone
3126657936
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith C Scarl
Formed
1883
Legal Domicile
Dc
Voting Board Members
21
Independent Board Members
20
Employees
8
Volunteers
425

Preparer

Firm
Ostrow Reisin Berk & Abrams Ltd
Address
455 N CITYFRONT PLAZA DR SUITE 1600, CHICAGO, IL 60611
Preparer
James G Quaid
Phone
3126707444
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

To provide grants for research and conservation in the field of ornithology.

PART X, LINE 2:

Aos is exempt from federal income taxes under section 501(c)(3) of the internal revenue code except for any unrelated business income. Aos has adopted the requirements for accounting for uncertain tax positions and management has determined that aos was not required to record a liability related to uncertain tax positions as of december 31, 2024 or 2023.

Raw XML AppendixShowing 400 of 919 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/Form990PartVIISectionAGrp/OtherCompensationAmt240
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt250
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IRS990/Form990PartVIISectionAGrp/PersonNm4MATTHEW CARLING
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRISTOPHER BALAKRISHNAN
IRS990/Form990PartVIISectionAGrp/PersonNm6SAHAS BARVE
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSE MARIA CARDOSO DA SILVA
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IRS990/Form990PartVIISectionAGrp/PersonNm9NANCY CHEN
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IRS990/Form990PartVIISectionAGrp/PersonNm11JACOB DRUCKER
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IRS990/Form990PartVIISectionAGrp/PersonNm16LUIS SANDOVAL
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IRS990/Form990PartVIISectionAGrp/PersonNm19KATHY MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm20MICHAEL S WEBSTER
IRS990/Form990PartVIISectionAGrp/PersonNm21EMILY B COHEN
IRS990/Form990PartVIISectionAGrp/PersonNm22JUAN FRANCISCO ORNELAS
IRS990/Form990PartVIISectionAGrp/PersonNm23DAIZABURO SHIZUKA
IRS990/Form990PartVIISectionAGrp/PersonNm24JENNIFER WALSH
IRS990/Form990PartVIISectionAGrp/PersonNm25OLIVIA WANG
IRS990/Form990PartVIISectionAGrp/PersonNm26JUDITH SCARL
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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/TitleTxt18PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR - TERM
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR - TERM
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR - TERM
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR - TERM
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR - TERM
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXECUTIVE DIRECTOR AND CEO
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IRS990/MissionDesc0SEE SCHEDULE OTHE AMERICAN ORNITHOLOGICAL SOCIETY (AOS) IS AN INTERNATIONAL MEMBERSHIP ORGANIZATION THAT CONNECTS ORNITHOLOGISTS, SCIENCE, AND BIRD CONSERVATION BY SUPPORTING SCIENCE THAT ADVANCES THE UNDERSTANDING AND CONSERVATION OF BIRDS, PROMOTING BROAD ACCESS TO ORNITHOLOGICAL SCIENCE, SUPPORTING ORNITHOLOGISTS THROUGHOUT THEIR CAREER PATHS, AND FOSTERING A WELCOMING, DIVERSE, SUPPORTIVE, AND DYNAMIC ORNITHOLOGICAL COMMUNITY.
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