The Oceanography Society FY2022 filing

Tax-deductible

Rockville, MD501(c)(3)EIN 52-1563085Revenue $938K in FY2022

On file with the IRStos.org1 Research CT Ste 450, 20850-6252 · Rockville, MDTax-exempt since Nov 1989Publicly supported — 509(a)(2)

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The Oceanography Society (TOS) was founded in 1988 to advance oceanographic research, technology, and education, and to disseminate knowledge of oceanography and its application through research and education. TOS promotes the broad understanding of oceanography, facilitates consensus building across all the disciplines of the field, and informs the public about ocean research, innovative technology, and educational opportunities throughout the spectrum of

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$130K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
2 of 6
filings with a surplus
Average deficit $16K a year · 3% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$130K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$44K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$938K
+141% vs prior year
Spent
$591K
To programs
84%
Net assets
$749K
By yearFY2020–FY2025
Revenue
$938K
FY2022▲ +141%
Tap a bar for its year
Revenue by fiscal year
FY2020$596K
FY2021$389K
FY2022$938K
FY2023$340K
FY2024$830K
FY2025$583K
Expenses
$591K
FY2022▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$602K
FY2021$520K
FY2022$591K
FY2023$605K
FY2024$903K
FY2025$553K
Net assets
$749K
FY2022▲ +86%
Tap a bar for its year
Net assets by fiscal year
FY2020$533K
FY2021$402K
FY2022$749K
FY2023$483K
FY2024$410K
FY2025$440K

From the FY2022 Form 990 (year ending September 2022) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1989.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $495K Management & general 16% · $93K Fundraising 1% · $3K

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

21 people listed on the 990; $130K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$130,223Pt VII · Sec A
President
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
President Elect
$0Pt VII · Sec A
Council
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jennifer Ramarui$143,824$140,866$140,866$130,223$129,223$125,759

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 The Oceanography 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 15aYes

Programs and updates

Promotes ocean research, technology, and education, sharing knowledge and opportunities.

Provided by the organization

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3 programs · $495K · in their own filed words · FY2021
01

Publication of "Oceanography" magazine which contains peer-reviewed articles that chronicle all aspects of ocean science and its applications. It is published in March, June, September, and December in online and paper format. Additionally, extra copies of any article will be produced upon request.

$262Kprogram expense
02

TOS sponsors meetings and conferences to disseminate knowledge and promote communication among oceanographers.

$230Kprogram expense
03

TOS manages seven award programs. The Jerlov Award is given in recognition of contributions made to the advancement of our knowledge of the nature and consequences of light in the ocean. The Walter Munk Medal is awarded biennially by The Oceanography Society to an individual ocean scientist for extraordinary accomplishments and novel…

$3Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$938K
Ln 12
Fees for servicesLn 2g$537K
Gifts and grantsLn 1h$398K
Other incomeLn 4–11$2K
Money outPt IX
$591K
Ln 25
Programscol B$495K
Managementcol C$93K
Fundraisingcol D$3K
Owns and owesPt X
$749K
net assets · Ln 32
Cash and savingsLn 1–2$600K
Total assetsLn 16$793K
LiabilitiesLn 26$44K
PeoplePt VI, VII
21
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$398K
Government grantsLn 1e$267K
Fees for servicesLn 2g$537K
Investment incomeLn 3$22
Other incomeLn 4–11$2K
Total revenueLn 12$938K
Assets in detailPt X, end of year
CashLn 1$255K
SavingsLn 2$345K
Cash and savings togetherLn 1–2$600K
Total assetsLn 16$793K
LiabilitiesLn 26$44K
Net assetsLn 32$749K
OperationsPt I, VI
EmployeesI 52
VolunteersI 625
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 FY22End FY22
Cash and savingsLn 1–2$354K$600K
Total assetsLn 16$447K$793K
LiabilitiesLn 26$45K$44K
Net assetsLn 32$402K$749K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$130K$88K$40K$2K
Other salaries and wagesLn 7$29K$14K$15K$232
Payroll taxesLn 10$14K$6K$8K$124
Legal feesLn 11b$7K$3K$4K$55
Accounting feesLn 11c$10K$4K$6K$92
Other fees for servicesLn 11g$208K$206K$2K$480
Office expensesLn 13$2K$2K$427$6
Information technologyLn 14$11K$4K$6K$95
OccupancyLn 16$6K$4K$1K$23
TravelLn 17$10K$10K$8$0
Conferences, conventions and meetingsLn 19$64K$64K$0$0
InsuranceLn 23$3K$1K$2K$24
Other expenses (24a–d)Ln 24$96K$86K$10K$148
All other expensesLn 24e$200$83$115$2
Total functional expensesLn 25$591K$495K$93K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $583K$553K$30K$440K 990 PDF
FY2024 $830K$903K−$73K$410K 990 PDF
FY2023 $340K$605K−$266K$483K 990 PDF
FY2022 Viewing $938K$591K$347K$749K 990 PDF
FY2021 $389K$520K−$131K$402K 990 PDF
FY2020 $596K$602K−$5K$533K 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 FY2022 990 (6 parts)
Part I · Summary $937,961 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $312,885$398,496
I-9 Program service revenuePrior year $73,959$537,478
I-10 Investment incomePrior year $33$22
I-11 Other revenuePrior year $2,298$1,965
I-12 Total revenuePrior year $389,175$937,961
I-13 Grants and similar amounts paid$2,500
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $141,154$172,929
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $379,135$415,245
I-18 Total expensesPrior year $520,289$590,674
I-19 Revenue less expensesPrior year −$131,114$347,287
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $937,961 across 7 lines filed
VIII-1e Government grants$266,631
VIII-1f All other contributions, gifts and grants$131,865
VIII-1h Total contributions, gifts and grants$398,496
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $5,395 · Excluded from tax $0$537,478
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $22$22
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,965 · Unrelated business $0 · Excluded from tax $0$1,965
VIII-12 Total revenueRelated to mission $534,048 · Unrelated business $5,395 · Excluded from tax $22$937,961
Part IX · Statement of functional expenses $590,674 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $2,500$2,500
IX-5 Pay of current officers, directors and key staffPrograms $88,061 · Management $40,063 · Fundraising $1,954$130,078
IX-7 Other salaries and wagesPrograms $13,992 · Management $14,841 · Fundraising $232$29,065
IX-10 Payroll taxesPrograms $5,735 · Management $7,927 · Fundraising $124$13,786
IX-11b Legal feesPrograms $3,317 · Management $3,528 · Fundraising $55$6,900
IX-11c Accounting feesPrograms $4,243 · Management $5,865 · Fundraising $92$10,200
IX-11g Other fees for servicesPrograms $205,504 · Management $1,603 · Fundraising $480$207,587
IX-13 Office expensesPrograms $1,734 · Management $427 · Fundraising $6$2,167
IX-14 Information technologyPrograms $4,380 · Management $6,054 · Fundraising $95$10,529
IX-16 OccupancyPrograms $4,173 · Management $1,478 · Fundraising $23$5,674
IX-17 TravelPrograms $9,726 · Management $8 · Fundraising $0$9,734
IX-19 Conferences, conventions and meetingsPrograms $63,525 · Management $0 · Fundraising $0$63,525
IX-23 InsurancePrograms $1,091 · Management $1,508 · Fundraising $24$2,623
IX-24 Other expenses (24a–d)Programs $86,440 · Management $9,518 · Fundraising $148$96,106
IX-24e All other expensesPrograms $83 · Management $115 · Fundraising $2$200
IX-25 Total functional expensesPrograms $494,504 · Management $92,935 · Fundraising $3,235$590,674
Part X · Balance sheet $792,831 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $60,279$255,173
X-2 Savings and temporary cash investmentsStart of year $293,667$344,851
X-3 Pledges and grants receivableStart of year $74,860$183,936
X-4 Accounts receivableStart of year $2,300$5,894
X-9 Prepaid expenses and deferred chargesStart of year $16,103$2,977
X-16 Total assetsStart of year $447,209$792,831
X-17 Accounts payable and accrued expensesStart of year $32,872$30,092
X-19 Deferred revenueStart of year $12,623$13,738
X-26 Total liabilitiesStart of year $45,495$43,830
X-27 Net assets without donor restrictionsStart of year $295,255$620,444
X-28 Net assets with donor restrictionsStart of year $106,459$128,557
X-32 Total net assets or fund balancesStart of year $401,714$749,001
X-33 Total liabilities and net assetsStart of year $447,209$792,831
Part XI · Reconciliation of net assets $749,001 net assets at year end
XI-1 Total revenue$937,961
XI-2 Total expenses$590,674
XI-3 Revenue less expenses$347,287
XI-4 Net assets at start of year$401,714
XI-10 Net assets at end of year$749,001

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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