River Management Society

Tax-deductible

Takoma Park, MD501(c)(3)EducationEIN 31-1297130

Managing public rivers

501(c)(3) charity; gifts are tax-deductible.
41¢ of each $1 spent went to programs.
$74K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $26K a year · 7% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
41%
of spending
Concern: 41% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 18% of spending
Top officer’s pay higher than 66% of similar orgs
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$374K
-20% vs prior year
Spent
$420K
To programs
41%
Net assets
$147K
By yearFY2020–FY2024
Revenue
$374K
FY2024▼ -20%
Revenue by fiscal year
FY2020$381K
FY2021$323K
FY2022$385K
FY2023$468K
FY2024$374K
Expenses
$420K
FY2024▲ +5%
Expenses by fiscal year
FY2020$348K
FY2021$261K
FY2022$374K
FY2023$399K
FY2024$420K
Net assets
$147K
FY2024▼ -23%
Net assets by fiscal year
FY2020$53K
FY2021$115K
FY2022$122K
FY2023$192K
FY2024$147K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1991.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

41 cents of each dollar spent went to programs.

Program services 41% · $170K Management & general 59% · $248K Fundraising 0% · $885

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

16 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exe. Director
$74,221Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
V. President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Risa Shimoda’s $74K as Exe. Director is at the 66th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Risa Shimoda$74,221$89,950$75,290$68,833

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See River Management Society executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains river managers, offers peer learning, supports river studies, and provides river recreation data and journals.

Provided by the organization

This section is blank until River Management Society claims this page.

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1 program service account for $170K of program spending, described in the organization's own filed words · FY2024.
01

Fielded in-person and virtual workshops through the RMS river training center produced and hosted peer-learning river trips supported the river studies and leadrship certificate program expanded the national river recreation database and produced and posted quarterly journals on river management.

$170Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$7K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$374K
Ln 12
Gifts and grantsLn 1h$269K
Fees for servicesLn 2g$103K
Other incomeLn 4–11$3K
Money outPt IX
$420K
Ln 25
Programscol B$170K
Managementcol C$248K
Fundraisingcol D$885
Owns and owesPt X
$147K
net assets · Ln 32
Cash and savingsLn 1–2$106K
Total assetsLn 16$153K
LiabilitiesLn 26$6K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$269K
Government grantsLn 1e$240K
Fees for servicesLn 2g$103K
Investment incomeLn 3$25
Other incomeLn 4–11$3K
Total revenueLn 12$374K
Assets in detailPt X, end of year
CashLn 1$45K
SavingsLn 2$61K
Cash and savings togetherLn 1–2$106K
InvestmentsLn 11–13$45K
Land, buildings, equipmentLn 10c$137
Total assetsLn 16$153K
LiabilitiesLn 26$6K
Net assetsLn 32$147K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$152K$106K
InvestmentsLn 11–13$43K$45K
Land, buildings, equipmentLn 10c$176$137
Total assetsLn 16$196K$153K
LiabilitiesLn 26$4K$6K
Net assetsLn 32$192K$147K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$500$500
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$74K$74K
Pay of disqualified personsLn 6$113K$113K
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$7K$7K
Payroll taxesLn 10$17K$17K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$83K$83K$600
Advertising and promotionLn 12$30$8$22
Office expensesLn 13$18K$4K$14K$141
Information technologyLn 14$10K$10K$198
RoyaltiesLn 15$0
OccupancyLn 16$6K$6K
TravelLn 17$9K$8K$360
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$48K$44K$3K$744
InterestLn 20$102$102
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$39$39
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$23K$20K$4K
All other expensesLn 24e$0
Total functional expensesLn 25$420K$170K$248K$885

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $374K$420K−$45K$147K 990 PDF
FY2023 $468K$399K$70K$192K 990 PDF
FY2022 $385K$374K$10K$122K 990 PDF
FY2021 $323K$261K$62K$115K 990 PDF
FY2020 $381K$348K$33K$53K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $374,433 across 8 lines filed
VIII-1b Membership dues$18,580
VIII-1e Government grants$240,000
VIII-1f All other contributions, gifts and grants$10,093
VIII-1h Total contributions, gifts and grants$268,673
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $102,886$102,886
VIII-3 Investment incomeExcluded from tax $25$25
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,849$2,849
VIII-12 Total revenueRelated to mission $105,735 · Excluded from tax $25$374,433
Part IX · Statement of functional expenses $419,503 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $500$500
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $74,221$74,221
IX-6 Pay of disqualified personsManagement $112,858$112,858
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $6,565$6,565
IX-10 Payroll taxesManagement $17,028$17,028
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $6,669$6,669
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $82,797 · Management $600$83,397
IX-12 Advertising and promotionPrograms $8 · Management $22$30
IX-13 Office expensesPrograms $4,420 · Management $13,599 · Fundraising $141$18,160
IX-14 Information technologyPrograms $9,961 · Management $198$10,159
IX-15 Royalties$0
IX-16 OccupancyManagement $6,000$6,000
IX-17 TravelPrograms $8,341 · Management $360$8,701
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $44,346 · Management $2,845 · Fundraising $744$47,935
IX-20 InterestManagement $102$102
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $39$39
IX-23 InsuranceManagement $3,747$3,747
IX-24 Other expenses (24a–d)Programs $19,783 · Management $3,609$23,392
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $170,156 · Management $248,462 · Fundraising $885$419,503
Part X · Balance sheet $153,064 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $91,446$44,594
X-2 Savings and temporary cash investmentsStart of year $60,943$60,993
X-8 Inventories for sale or useStart of year $500$500
X-9 Prepaid expenses and deferred charges$1,678
X-10c Land, buildings and equipment, netStart of year $176$137
X-11 Publicly traded securitiesStart of year $43,361$45,162
X-16 Total assetsStart of year $196,426$153,064
X-17 Accounts payable and accrued expenses$1,544
X-25 Other liabilitiesStart of year $4,355$4,255
X-26 Total liabilitiesStart of year $4,355$5,799
X-32 Total net assets or fund balancesStart of year $192,071$147,265
X-33 Total liabilities and net assetsStart of year $196,426$153,064
Part XI · Reconciliation of net assets $147,265 net assets at year end
XI-1 Total revenue$374,433
XI-2 Total expenses$419,503
XI-3 Revenue less expenses−$45,070
XI-4 Net assets at start of year$192,071
XI-5 Net unrealized gains (losses) on investments$264
XI-10 Net assets at end of year$147,265

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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