Hydrologic Research Center

Tax-deductible

San Diego, CA501(c)(3)EnvironmentEIN 33-0576233Revenue $2.3M in FY2025

On file with the IRShrc-lab.org16870 W Bernardo Dr Ste 380, 92127-1678 · San Diego, CATax-exempt since Aug 1993Publicly supported charity — 170(b)(1)(A)(vi)

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Hydrologic Research center's mission is to advance the science and engineering of hydrology through basic and applied Research and technology transfer of activities.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 4 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $39K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.0M
to officers and key staff · 42% of spending
Top officer’s pay higher than 90% of similar orgs
Concern: pay to officers and key staff is 42% of spending; over 30%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $36
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$579K
52% of total assets
Fine: liabilities are 52% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
-23% vs prior year
Spent
$2.5M
To programs
70%
Net assets
$540K
By yearFY2020–FY2025
Revenue
$2.3M
FY2025▼ -23%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$2.1M
FY2023$3.2M
FY2024$3.0M
FY2025$2.3M
Expenses
$2.5M
FY2025▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.1M
FY2022$2.1M
FY2023$3.3M
FY2024$2.7M
FY2025$2.5M
Net assets
$540K
FY2025▼ -21%
Tap a bar for its year
Net assets by fiscal year
FY2020$259K
FY2021$481K
FY2022$496K
FY2023$365K
FY2024$686K
FY2025$540K

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1993.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $1.7M Management & general 30% · $750K

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

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Who runs it and what they're paid

10 people listed on the 990; $1.0M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$231,907Pt VII · Sec A
$165,172Pt VII · Sec A
$165,137Pt VII · Sec A
Engineer
$144,384Pt VII · Sec A
Computer Programme
$128,177Pt VII · Sec A
Meteorologist
$105,096Pt VII · Sec A
Financial Manager
$102,060Pt VII · Sec A
$0Pt VII · Sec A

Dr Olufemi Osidele’s $232K as CEO is at the 90th percentile of top reported officer pay among 1851 $1–10M environment 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dr Konstantine Georgakakos—$245,229$241,511$230,042$226,700$213,410
Dr Olufemi Osidele$231,907$209,299————
Robert Jubach———$222,632$217,909$206,885
Jason Sperfslage$165,137$198,388$150,800$142,347$137,916$132,871
Robert Jubach - Resigned——$185,587———
Dr Theresa Modrick Hansen$165,172$157,881————
Christopher Spencer$128,177$156,208$110,106$102,634——
Eylon Shamir$144,384$152,229$126,533$115,185$112,507$108,541

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.

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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 15aYes

Programs and updates

Advances hydrology science and engineering through research and technology transfer.

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Provided by the organization

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1 program · $1.7M · in their own filed words · FY2024
01

The organization is involved in the design, development, implementation, and testing of prototype measurement simulation and forecast operational systems. It also provides training services, including the development of educational courses and teaching materials.

$1.7Mprogram expense

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 · FY2023
Total grants receivedfrom 1 funder$36

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Gifts and grantsLn 1h$2.3M
Other incomeLn 4–11$3K
Money outPt IX
$2.5M
Ln 25
Programscol B$1.7M
Managementcol C$750K
Owns and owesPt X
$540K
net assets · Ln 32
Cash and savingsLn 1–2$552K
Total assetsLn 16$1.1M
LiabilitiesLn 26$579K
PeoplePt VI, VII
10
listed · VII A
PaidVII A7
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.3M
Government grantsLn 1e$2.2M
Other incomeLn 4–11$3K
Gains on assetsLn 7$0
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$552K
SavingsLn 2$0
Cash and savings togetherLn 1–2$552K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$33K
Other assetsLn 15$391K
Total assetsLn 16$1.1M
LiabilitiesLn 26$579K
Net assetsLn 32$540K
OperationsPt I, VI
EmployeesI 512
VolunteersI 64
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.9M$552K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$50K$33K
Total assetsLn 16$2.0M$1.1M
LiabilitiesLn 26$1.3M$579K
Net assetsLn 32$686K$540K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
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$560K$392K$168K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$922K$795K$127K
Pension plan contributionsLn 8$78K$62K$15K
Other employee benefitsLn 9$264K$211K$53K
Payroll taxesLn 10$121K$97K$24K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$46K$46K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$515$515
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$63K$63K
TravelLn 17$58K$44K$14K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$17K$17K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$207K$65K$143K
All other expensesLn 24e$123K$57K$65K
Total functional expensesLn 25$2.5M$1.7M$750K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.3M$2.5M−$147K$540K 990 PDF
FY2024 $3.0M$2.7M$321K$686K 990 PDF
FY2023 $3.2M$3.3M−$131K$365K 990 PDF
FY2022 $2.1M$2.1M$15K$496K 990 PDF
FY2021 $2.3M$2.1M$222K$481K 990 PDF
FY2020 $2.1M$2.1M−$45K$259K 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 FY2025 990 (6 parts)
Part I · Summary $2,325,761 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,024,660$2,322,527
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $2,146$3,234
I-12 Total revenuePrior year $3,026,806$2,325,761
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,256,166$1,944,507
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $449,580$527,761
I-18 Total expensesPrior year $2,705,746$2,472,268
I-19 Revenue less expensesPrior year $321,060−$146,507
Part VI · Governance 2 of 3 board members independent, no flags
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,325,761 across 10 lines filed
VIII-1e Government grants$2,199,327
VIII-1f All other contributions, gifts and grants$123,200
VIII-1h Total contributions, gifts and grants$2,322,527
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,234$3,234
VIII-12 Total revenueRelated to mission $3,234$2,325,761
Part IX · Statement of functional expenses $2,472,268 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
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 staffPrograms $391,547 · Management $168,487$560,034
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $794,858 · Management $127,082$921,940
IX-8 Pension plan contributionsPrograms $62,119 · Management $15,472$77,591
IX-9 Other employee benefitsPrograms $211,407 · Management $52,672$264,079
IX-10 Payroll taxesPrograms $96,758 · Management $24,105$120,863
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $46,264$46,264
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $515$515
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $63,065$63,065
IX-17 TravelPrograms $43,711 · Management $14,234$57,945
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $16,693$16,693
IX-23 InsuranceManagement $13,385$13,385
IX-24 Other expenses (24a–d)Programs $64,674 · Management $142,660$207,334
IX-24e All other expensesPrograms $57,172 · Management $65,388$122,560
IX-25 Total functional expensesPrograms $1,722,246 · Management $750,022 · Fundraising $0$2,472,268
Part X · Balance sheet $1,118,898 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $1,861,257$551,508
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $45,156$133,592
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $12,309$9,922
X-10c Land, buildings and equipment, netStart of year $49,943$33,250
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $24,071$390,626
X-16 Total assetsStart of year $1,992,736$1,118,898
X-17 Accounts payable and accrued expensesStart of year $184,753$200,544
X-25 Other liabilitiesStart of year $21,702$378,441
X-26 Total liabilitiesStart of year $1,306,316$578,985
X-27 Net assets without donor restrictionsStart of year $609,145$505,332
X-28 Net assets with donor restrictionsStart of year $77,275$34,581
X-32 Total net assets or fund balancesStart of year $686,420$539,913
X-33 Total liabilities and net assetsStart of year $1,992,736$1,118,898
Part XI · Reconciliation of net assets $539,913 net assets at year end
XI-1 Total revenue$2,325,761
XI-2 Total expenses$2,472,268
XI-3 Revenue less expenses−$146,507
XI-4 Net assets at start of year$686,420
XI-10 Net assets at end of year$539,913

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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