Entomological Society Of America in Annapolis, Maryland (MD)

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Entomological Society Of America
Employer Identification Number (EIN)520622480
Name of OrganizationEntomological Society Of America
AddressAttn Neil Willoughby Director Of Fi, Annapolis, MD 21401
ActivitiesOther instruction and training, Other services or benefits to members or employees
SubsectionLiterary Organization
Ruling Date09/1971
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,201,530
Amount of Income$5,501,346
Form 990 Revenue Amount$4,220,756
National Taxonomy of Exempt Entities (NTEE)Science and Technology Research Institutes, Services: Professional Societies, Associations


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Amount of income in 2013: $5,501,346
Entomological Society Of America: 

 $5,501,346
Other organizations performing similar types of work: 

 $854,146

Assets in 2013: $7,201,530
Entomological Society Of America: 

 $7,201,530
Other organizations performing similar types of work: 

 $1,304,678

Expenses in 2012: $4,051,082
This organization: 

 $4,051,082
Other organizations performing similar types of work: 

 $315,565

Income to expenses ratio in 2012: 1.4
This organization: 

 1.4
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 76.7%
This organization: 

 76.7%
Other organizations performing similar types of work: 

 0.0%

Employees paid over $100,000 in 2012: 28.6%
Entomological Society Of America: 

 28.6%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2012: 3.3%
This organization: 

 3.3%
Other organizations performing similar types of work: 

 13.2%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Support schedule

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$3,630,630
Contributions, Gifts, Grants and Other Similar Amounts$118,845
Program Service Revenue$2,974,029
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$117,851
Income from investment of tax-exempt bond proceeds$0
Royalties$345,795
Net rental income$0
Net gain from sales of assets other than inventory$72,910
Gross amount from sales of assets other than inventory (Securities / Other)$385,557 / $0
Less: cost or other basis and sales expenses (Securities / Other)$312,647 / $0
Gain or (loss) (Securities / Other)$72,910 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$1,200
Statement of Functional Expenses (for 2012)
Total functional expenses$4,051,082
Compensation of current officers, directors, trustees, and key employees$355,075
Other salaries and wages$757,308
Payroll taxes$73,254
Professional fundraising services$0
Other$2,865,445
Balance Sheet (for 2012)
Total assets$6,343,287
Total liabilities$1,092,955
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$1,092,955
Total net assets or fund balances$5,250,332
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
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
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
2008 - 2012 Total
Total support$16,751,453
Gifts, grants, contributions, and membership fees received$508,396
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$14,421,908
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
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$1,792,637
Other$28,512
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220062007
Total revenue$2,358,895$2,515,779$2,457,110$3,595,157$3,264,499
Contributions, gifts, grants, and similar amounts received$2,992$9,877$2,715$7,559$25,994
Contributions to donor advised funds$0$0
Direct public support$775$6,313$2,715$7,559$25,994
Indirect public support$0$0$0$0$0
Government contributions (grants)$2,217$3,564$0$0$0
Program service revenue including government fees and contracts$2,061,638$2,153,987$1,886,848$2,612,661$2,233,340
Membership dues and assessments$240,951$310,547$634,940$690,839$679,133
Interest on savings and temporary cash investments$18,746$24,998$16,143$244,015$264,042
Dividends and interest from securities$0$4,511$2,823$0$0
Net rental income or (loss)$-16,293$-17,543$5,581$0$0
Gross rents$77,644$84,190$93,075$0$0
Less: rental expenses$93,937$101,733$87,494$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-61,524$-115,682$0$0
Gross amount from sales of assets other than inventory$0$534,918$727,180$0$0
Less: cost or other basis and sales expenses$0$596,442$842,862$0$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0
Other revenue$50,861$90,926$23,742$40,083$61,990
Total expenses$2,832,625$2,593,584$2,328,227$2,501,298$2,633,146
Program services$1,956,490$1,754,105$1,469,091$1,743,694$2,019,567
Management and general$876,135$839,479$859,136$757,604$613,579
Fundraising$0$0$0$0$0
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$1,880,393$1,787,433$1,997,845$4,477,617$5,232,420
Excess or (deficit) for the year$-473,730$-77,805$128,883$1,093,859$631,353
Net assets or fund balances at beginning of year$2,354,123$1,880,393$1,787,433$3,575,709$4,477,617
Other changes in net assets or fund balances$0$-15,155$81,529$-191,951$123,450
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,633,146$2,019,567$613,579$0
Grants paid from donor advised funds$0
Other grants and allocations$79,133
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$175,237$175,237$0$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$341,888$245,127$96,761$0
Pension plan contributions not included above$18,549$17,624$925$0
Employee benefits not included above$53,054$50,407$2,647$0
Payroll taxes$25,623$18,077$7,546$0
Professional fundraising fees$0$0$0$0
Accounting fees$115,233$0$115,233$0
Legal fees$6,568$0$6,568$0
Supplies$26,583$23,744$2,839$0
Telephone$10,687$286$10,401$0
Postage and shipping$146,883$136,560$10,323$0
Occupancy$84,625$0$84,625$0
Equipment rental and maintenance$10,976$0$10,976$0
Printing and publications$184,419$181,665$2,754$0
Travel$93,643$40,258$53,385$0
Conferences, conventions, and meetings$143,094$143,094$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$6,084$0$6,084$0
Other expenses not covered above$1,110,867$908,355$202,512$0
Balance Sheets
20002001200220062007
Total assets$2,786,643$2,810,362$2,837,017$5,363,326$6,147,252
Cash - non-interest-bearing$196,025$368,192$869,335$428,255$366,955
Savings and temporary cash investments$826,908$0$625,614$1,052,204$1,617,231
Accounts receivable less allowance for doubtful accounts$110,446$72,808$80,496$119,108$48,580
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$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$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$174,296$135,965$108,282$143,952$156,330
Prepaid expenses and deferred charges$34,843$41,772$54,130$33,208$38,843
Investments - publicly-traded securities$0$0
Investments - other securities$0$189,232$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$0$787,857$0$3,555,042$3,895,510
Land, buildings, and equipment less accumulated depreciation$1,403,027$1,171,008$1,082,895$18,992$12,908
Other assets, including program-related investments$41,098$43,528$16,265$12,565$10,895
Total liabilities$906,250$1,022,929$839,172$885,709$914,832
Accounts payable and accrued expenses$397,033$294,950$233,962$271,905$436,928
Grants payable$0$0$0$0$0
Deferred revenue$509,217$727,979$603,891$613,804$477,904
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0
Other liabilities$0$0$1,319$0$0
Total liabilities and net assets/fund balances$2,786,643$2,810,362$2,837,017$5,363,326$6,147,252
Total net assets or fund balances$1,880,393$1,787,433$1,997,845$4,477,617$5,232,420
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220062007
Total revenue$2,358,895$2,515,779$2,457,110$3,176,408$3,264,499
Total revenue, gains, and other support per audited financial statements$2,452,832$2,602,357$2,626,133$3,352,185$3,387,948
Other expenses$93,937$-15,155$81,529$175,777$123,449
Net unrealized gains on investments$0$-15,155$81,529$175,777$123,449
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$93,937$0$0$0$0
Other revenue$0$-101,733$-87,494$0$0
Investment expenses$0$0$0$0$0
Other$0$-101,733$-87,494$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220062007
Total expenses$2,832,625$2,593,584$2,328,227$2,501,298$2,633,146
Total expenses and losses per audited financial statements$2,926,562$2,695,317$2,415,721$2,501,298$2,633,146
Other revenue$93,937$101,733$87,494$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$93,937$101,733$87,494$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
77$175,237$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings16
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?Yes
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, 20065
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$100,646$273,541$2,864,318
Program service revenue
Program service revenue 1999999$100,64600$0$892,168
Program service revenue 2000000$000$0$871,533
Program service revenue 3000000$000$0$368,993
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$679,133
Interest on savings and temporary cash investments000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$264,042$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$0Royalty income excluded by section 512(b)(2)$9,499$52,491
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
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 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$92,420$19,812$0
$73,528$24,301$0
$59,040$9,156$0
$42,642$22,531$0
$41,228$13,964$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
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
19992000200120052006
Total$2,385,043$2,333,806$2,851,246$2,901,224$3,176,408
Gifts, grants, and contributions received$18,712$2,992$9,877$9,044$7,559
Membership fees received$233,879$106,705$529,309$685,010$690,839
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$1,852,534$2,104,489$2,191,625$1,988,269$2,193,912
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$281,194$68,759$29,509$171,565$244,015
Net income from unrelated business activities not included above$-1,276$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
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
Other income$0$50,861$90,926$47,336$40,083
Lobbying Expenditures by Electing Public Charities (for 2007)
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
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$88,043$36,184$51,859
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$45,228$13,898$31,330
Advertising income$42,815$22,286$20,529
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$52,395
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$31,330
Excess readership costs$21,065
Other deductions$0
Unrelated business taxable income$-536
Unrelated business taxable income before net operating loss deduction$-536
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-536
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Entomological Society Of AmericaAttn Neil Willoughby Director Of Fi, Annapolis, MD 21401MD1971-09$5,501,346
2American Society For Clinical Laboratory Science, Ascls1861 International Dr Ste 200, Mclean, VA 22102-4412VA1970-10$1,524,015
3American Ornithologists Union5400 Bosque Blvd Ste 680, Waco, TX 76710-4459TX1943-01$1,018,469
4International Embryo Transfer Society Inc1800 S Oak St Ste 100, Champaign, IL 61820-6974IL1975-12$1,016,173
5Entomological Society Of America Se University Of FloridaHomestead, FL 33031FL$26,437
6Cooper Ornithological Society1011 W 400 N, Logan, UT 84321-8111UT1978-08$854,146
7American Society Of Ichthyologists And HerpetologistsCo F Douglas Martin 1609 Lions Den, Leander, TX 78641TX1950-06$455,351
8Willi Hennig SocietyAmnh Central Park West And 79th St, New York, NY 10024NY1999-02$48,112
9Nevada Biotechnology & Bioscience Consortium9500 Hillwood Drive Suite 200a, Las Vegas, NV 89134NV2011-04$8,675
10Arizona Phyiological Society1713 E University Blvd, Tucson, AZ 85721AZ2010-08$0
11Biological Society Of WashingtonSmithsonian Institution Mrc-162, Washington, DC 20013-7012DC1977-10$0
12Chinese-American Association For Clinical Microbiology622 West 168th Street Chc 3-308, New York, NY 10032NY2004-04$0
13National Association Of Idea Principal Investigators, Naipi430 Hampton Creek Court, Columbia, SC 29209-1974SC2010-08$0
14Pharmaceutical Microbiology Forum150 Parkway Dr, North Chili, NY 14514NY1999-03$0
Number of organizations performing similar types of work
Arizona1
District of Columbia1
Florida1
Illinois1
Maryland1
Nevada1
New York3
South Carolina1
Texas2
Utah1
Virginia1
Total14

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