Marine Studies Consortium in Jamaica Plain, Massachusetts (MA)

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Marine Studies Consortium
Employer Identification Number (EIN)042731136
Name of OrganizationMarine Studies Consortium
Address37 Hillcroft Rd, Jamaica Plain, MA 02130-3042
ActivitiesOther instruction and training, Other scientific research activities, Other school related activities
SubsectionEducational Organization
Ruling Date06/1981
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period08/2013
Assets$1 to $9,999
Income$25,000 to $99,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$9,615
Amount of Income$30,726
Form 990 Revenue Amount$30,726
National Taxonomy of Exempt Entities (NTEE)Science and Technology Research Institutes, Services: Marine Science and Oceanography


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Amount of income in 2013: $30,726
Marine Studies Consortium: 

 $30,726
Other organizations performing similar types of work: 

 $855,285

Assets in 2013: $9,615
This organization: 

 $9,615
Other organizations performing similar types of work: 

 $436,406

Expenses in 2013: $50,571
This organization: 

 $50,571
Other organizations performing similar types of work: 

 $630,714

Income to expenses ratio in 2013: 0.6
This organization: 

 0.6
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2006: 78.8%
This organization: 

 78.8%
Other organizations performing similar types of work: 

 92.1%

Number of employees in 2006: 1
This organization: 

 1
Other organizations performing similar types of work: 

 10

Employees paid over $50,000 in 2006: 0.0%
Marine Studies Consortium: 

 0.0%
Other organizations performing similar types of work: 

 17.7%

Grants share in income in 2013: 0.0%
Marine Studies Consortium: 

 0.0%
Other organizations performing similar types of work: 

 78.6%

Financial snapshot ($)

Revenue for 2013

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201120122013
Total revenue$34,927$63,501$30,726
Contributions, gifts, grants, and similar amounts received$0$0$0
Program service revenue including government fees and contracts$23,817$30,000$24,725
Membership dues and assessments$11,000$33,500$6,000
Investment income$7$1$1
Gain/Loss from sale of assets other than inventory$0$0$0
Net income/loss from gaming and fundraising events$0$0$0
Gross profit/loss from sales of inventory$0$0$0
Other revenue$103$0$0
Total expenses$36,202$43,695$50,571
Total net assets$6,212$26,018$6,476
Excess/Deficit for the year$-1,275$19,806$-19,845
Net assets or fund balances at beginning of year$7,487$6,212$26,018
Other changes in net assets or fund balances$0$0$303
Net assets or fund balances at end of year$26,018$6,476
Balance Sheets
201120122013
Total assets$20,212$33,322$9,615
Total liabilities$14,000$7,304$3,139
Net assets or fund balances$6,212$26,018$6,476
Other Information
201120122013
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?NoNo
Total amount involved$0$0
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities$0$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$220,290
Subtotal$220,290
Gifts, grants, contributions, and membership fees received$83,830
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$136,460
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$220,516
Public support$220,290
Subtotal$226
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$226
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200120022003200420052006
Total revenue$70,966$94,680$55,706$92,641$72,781$53,081$62,751
Contributions, gifts, grants, and similar amounts received$0$1,962$2,756$17,696$2,074$2,091$4,087
Contributions to donor advised funds$0
Direct public support$0$0$2,756$17,696$2,074$2,091$4,087
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$53,766$79,265$41,155$63,319$58,190$42,465$46,845
Membership dues and assessments$11,250$12,000$11,250$11,250$12,000$8,000$11,250
Interest on savings and temporary cash investments$0$0$545$376$517$525$569
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$1,608$1,453$0$0$0$0$0
Total expenses$96,188$104,399$79,014$86,508$83,069$63,109$69,235
Program services$0$0$60,775$68,352$68,086$54,783$54,569
Management and general$0$0$18,239$18,156$14,983$8,326$14,666
Fundraising$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$71,461$61,742$38,434$44,567$34,279$24,251$17,767
Excess or (deficit) for the year$-25,222$-9,719$-23,308$6,133$-10,288$-10,028$-6,484
Net assets or fund balances at beginning of year$96,683$71,461$61,742$38,434$44,567$34,279$24,251
Other changes in net assets or fund balances$0$0$0$0$0$0$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$69,235$54,569$14,666$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$24,000$21,600$2,400$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$2,358$2,122$236$0
Payroll taxes$2,001$1,652$349$0
Professional fundraising fees$0$0$0$0
Accounting fees$2,586$0$2,586$0
Legal fees$0$0$0$0
Supplies$0$0$0$0
Telephone$112$0$112$0
Postage and shipping$0$0$0$0
Occupancy$6,667$0$6,667$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$31,511$29,195$2,316$0
Balance Sheets
2000200120022003200420052006
Total assets$73,959$80,342$58,701$64,067$39,729$39,851$39,544
Cash - non-interest-bearing$0$0$0$3,557$2,553$7,970$3,563
Savings and temporary cash investments$0$0$36,168$40,529$12,531$11,031$11,546
Accounts receivable less allowance for doubtful accounts$0$0$18,800$17,595$24,645$20,850$24,435
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$3,179$2,306$0$0$0
Investments - publicly-traded securities$0
Investments - other securities$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$554$80$0$0$0
Investments - other$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$1,503$0$0$0$0$0$0
Other assets, including program-related investments$0$0$0$0$0$0$0
Total liabilities$2,498$18,600$20,267$19,500$5,450$15,600$21,777
Accounts payable and accrued expenses$0$0$2,500$2,500$1,200$1,600$2,027
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$15,500$17,000$4,250$14,000$19,750
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$0$0$2,267$0$0$0$0
Total liabilities and net assets/fund balances$0$0$58,701$64,067$39,729$39,851$39,544
Total net assets or fund balances$71,461$61,742$38,434$44,567$34,279$24,251$17,767
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200120022003200420052006
Total revenue$0$0$55,706$92,641$72,781$53,081$62,751
Total revenue, gains, and other support per audited financial statements$0$0$69,916$110,001$91,191$70,091$76,961
Other expenses$0$0$14,210$17,360$18,410$17,010$14,210
Net unrealized gains on investments$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$14,210$17,360$18,410$17,010$14,210
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200120022003200420052006
Total expenses$0$0$79,014$86,508$83,069$63,109$69,235
Total expenses and losses per audited financial statements$0$0$93,224$103,868$101,479$80,119$83,445
Other revenue$0$0$14,210$17,360$18,410$17,010$14,210
Donated services and use of facilities$0$0$14,210$17,360$18,410$17,010$14,210
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings17
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20061
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$569$58,095
Program service revenue
Program service revenue 1000000$000$0$42,045
Program service revenue 2000000$000$0$4,800
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$11,250
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$569$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
1999200020012002200320042005
Total$86,801$70,966$94,680$55,706$92,641$71,481$53,081
Gifts, grants, and contributions received$0$1,608$1,962$2,756$17,696$2,074$2,091
Membership fees received$12,050$11,250$12,000$11,250$11,250$12,000$8,000
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$68,467$53,766$79,265$41,155$63,319$56,890$42,465
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$6,284$4,342$1,453$545$376$517$525
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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1Woods Hole Oceanographic Institution569 Woods Hole Road - Ms14, Woods Hole, MA 02543-1041MA1954-12$392,591,036
2Mote Marine Laboratory1600 Ken Thompson Pkwy, Sarasota, FL 34236-1004FL1977-07$23,088,768
3American Institute Of Marine Studies IncFort Lauderdale, FL 33308FL$19,974,676
4Bigelow Laboratory For Ocean Sciences60 Bigelow Drive, East Boothbay, ME 04544ME1961-01$13,902,213
5Stroud Water Research Center Inc970 Spencer Rd, Avondale, PA 19311-9514PA1999-02$10,787,315
6Oceanic Institute41-202 Kalanianaole Highway, Waimanalo, HI 96795-1820HI1964-01$3,128,490
7Marine Resources Development FoundationPO BOX 787, Key Largo, FL 33037FL1985-09$2,356,611
8Marine & Environmental Research & Training StationAstoria, OR 97103OR$2,210,779
9Society For Marine Mamalogy, Research Institute8272 Moss Landing Rd, Moss Landing, CA 95039-9647CA1989-03$855,285
10Texas Marine Mammal Stranding Network4700 Avenue U, Galveston, TX 77551-6015TX1989-05$198,657
11Marine Studies Consortium37 Hillcroft Rd, Jamaica Plain, MA 02130-3042MA1981-06$30,726
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14Algalita Marine Research And Education148 N Marina Dr, Long Beach, CA 90803-4601CA1995-08$350,846
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16Trout Unlimited 422 Marinette County ChapterN2095 County Bb, Marinette, WI 54143WI1972-03$16,020
17Ocean Technology Foundation Inc34 Water Street, Mystic, CT 06355CT1997-09$12,815
18Institute For Global Maritime Studies Inc35 Norwood Heights, Gloucester, MA 01970MA2008-08$4,603
19Adopt A Fish Adopt A School Inc3000 Ne 151st St, North Miami, FL 33181-3605FL2009-04$0
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Number of organizations performing similar types of work
California3
Connecticut1
Delaware1
Florida5
Hawaii1
Massachusetts4
Maryland1
Maine1
Oregon1
Pennsylvania1
Rhode Island1
Texas1
Wisconsin1
International1
Total23

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