The Oceanography Society FY2023 filing

Tax-deductible

Rockville, MD501(c)(3)EIN 52-1563085

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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.
74¢ of each $1 spent went to programs.
$141K 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

FY2023 · 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
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$141K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$45K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$340K
-64% vs prior year
Spent
$605K
To programs
74%
Net assets
$483K
By yearFY2020–FY2025
Revenue
$340K
FY2023▼ -64%
Revenue by fiscal year
FY2020$596K
FY2021$389K
FY2022$938K
FY2023$340K
FY2024$830K
FY2025$583K
Expenses
$605K
FY2023▲ +2%
Expenses by fiscal year
FY2020$602K
FY2021$520K
FY2022$591K
FY2023$605K
FY2024$903K
FY2025$553K
Net assets
$483K
FY2023▼ -35%
Net assets by fiscal year
FY2020$533K
FY2021$402K
FY2022$749K
FY2023$483K
FY2024$410K
FY2025$440K

From the FY2023 Form 990 (year ending September 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

74 cents of each dollar spent went to programs.

Program services 74% · $449K Management & general 25% · $150K Fundraising 1% · $6K

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

19 people listed on the 990; $141K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$140,866Pt VII · Sec A
President
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
President Elect
$0Pt VII · Sec A
$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 · $449K · in their own filed words · FY2022
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.

$328Kprogram expense
02

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

$112Kprogram 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…

$9Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$340K
Ln 12
Gifts and grantsLn 1h$264K
Fees for servicesLn 2g$73K
Other incomeLn 4–11$3K
Money outPt IX
$605K
Ln 25
Programscol B$449K
Managementcol C$150K
Fundraisingcol D$6K
Owns and owesPt X
$483K
net assets · Ln 32
Cash and savingsLn 1–2$362K
Total assetsLn 16$529K
LiabilitiesLn 26$45K
PeoplePt VI, VII
19
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$264K
Government grantsLn 1e$95K
Fees for servicesLn 2g$73K
Investment incomeLn 3$24
Other incomeLn 4–11$3K
Total revenueLn 12$340K
Assets in detailPt X, end of year
CashLn 1$250K
SavingsLn 2$112K
Cash and savings togetherLn 1–2$362K
Total assetsLn 16$529K
LiabilitiesLn 26$45K
Net assetsLn 32$483K
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 FY23End FY23
Cash and savingsLn 1–2$600K$362K
Total assetsLn 16$793K$529K
LiabilitiesLn 26$44K$45K
Net assetsLn 32$749K$483K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$139K$50K$85K$4K
Other salaries and wagesLn 7$24K$5K$18K$399
Payroll taxesLn 10$14K$3K$11K$245
Legal feesLn 11b$993$649$337$7
Accounting feesLn 11c$11K$2K$8K$183
Other fees for servicesLn 11g$229K$227K$2K$33
Office expensesLn 13$3K$3K$542$11
Information technologyLn 14$10K$3K$7K$160
OccupancyLn 16$8K$5K$2K$54
TravelLn 17$33K$33K$49$1
Conferences, conventions and meetingsLn 19$9K$9K$731$16
InsuranceLn 23$3K$555$2K$47
Other expenses (24a–d)Ln 24$120K$108K$12K$368
All other expensesLn 24e$200$40$157$3
Total functional expensesLn 25$605K$449K$150K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $583K$553K$30K$440K 990 PDF
FY2024 $830K$903K−$73K$410K 990 PDF
FY2023 Viewing $340K$605K−$266K$483K 990 PDF
FY2022 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $339,662 across 7 lines filed
VIII-1e Government grants$95,188
VIII-1f All other contributions, gifts and grants$168,628
VIII-1h Total contributions, gifts and grants$263,816
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $9,200 · Excluded from tax $0$73,131
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $24$24
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,691 · Unrelated business $0 · Excluded from tax $0$2,691
VIII-12 Total revenueRelated to mission $66,622 · Unrelated business $9,200 · Excluded from tax $24$339,662
Part IX · Statement of functional expenses $605,275 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $49,962 · Management $85,110 · Fundraising $4,294$139,366
IX-7 Other salaries and wagesPrograms $4,914 · Management $18,398 · Fundraising $399$23,711
IX-10 Payroll taxesPrograms $2,859 · Management $11,292 · Fundraising $245$14,396
IX-11b Legal feesPrograms $649 · Management $337 · Fundraising $7$993
IX-11c Accounting feesPrograms $2,135 · Management $8,432 · Fundraising $183$10,750
IX-11g Other fees for servicesPrograms $227,156 · Management $1,532 · Fundraising $33$228,721
IX-13 Office expensesPrograms $2,926 · Management $542 · Fundraising $11$3,479
IX-14 Information technologyPrograms $2,693 · Management $7,386 · Fundraising $160$10,239
IX-16 OccupancyPrograms $5,130 · Management $2,484 · Fundraising $54$7,668
IX-17 TravelPrograms $33,311 · Management $49 · Fundraising $1$33,361
IX-19 Conferences, conventions and meetingsPrograms $8,680 · Management $731 · Fundraising $16$9,427
IX-23 InsurancePrograms $555 · Management $2,191 · Fundraising $47$2,793
IX-24 Other expenses (24a–d)Programs $108,079 · Management $11,724 · Fundraising $368$120,171
IX-24e All other expensesPrograms $40 · Management $157 · Fundraising $3$200
IX-25 Total functional expensesPrograms $449,089 · Management $150,365 · Fundraising $5,821$605,275
Part X · Balance sheet $528,712 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $255,173$250,299
X-2 Savings and temporary cash investmentsStart of year $344,851$112,200
X-3 Pledges and grants receivableStart of year $183,936$165,019
X-4 Accounts receivableStart of year $5,894$0
X-9 Prepaid expenses and deferred chargesStart of year $2,977$1,194
X-16 Total assetsStart of year $792,831$528,712
X-17 Accounts payable and accrued expensesStart of year $30,092$34,814
X-19 Deferred revenueStart of year $13,738$10,510
X-26 Total liabilitiesStart of year $43,830$45,324
X-27 Net assets without donor restrictionsStart of year $620,444$322,094
X-28 Net assets with donor restrictionsStart of year $128,557$161,294
X-32 Total net assets or fund balancesStart of year $749,001$483,388
X-33 Total liabilities and net assetsStart of year $792,831$528,712
Part XI · Reconciliation of net assets $483,388 net assets at year end
XI-1 Total revenue$339,662
XI-2 Total expenses$605,275
XI-3 Revenue less expenses−$265,613
XI-4 Net assets at start of year$749,001
XI-10 Net assets at end of year$483,388

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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