International Society for the Study of Behavioral Development

Nonprofit profile at a glance

EIN
411414706
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Ann Arbor, MI, USA
Phone
7346450283
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$987,768
Expenses
$587,288
Assets
$5,104,088
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • TINA MALTI (PRESIDENT)
  • FROSSO MOTTI-STEFANIDI (PRESIDENT-EL)

Highest reported compensation

  • TINA MALTI (PRESIDENT): $3,000 total reported compensation
  • MELANIE ZIMMER-GEMBECK (TREASURER): $3,000 total reported compensation
  • JULIE BOWER (MEMBERSHIP S): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the integration of scientific research on human development for members through the exchange of ideas from workshops, publications, and international meetings.

What it reported doing in 2024

The international journal of behavioral development, a semi-annual newsletter (the bulletin) and an e-newsletter are published and distributed to members. These publications provide a network of researchers which promote the study of human development.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 77
  • Accountability: 68
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.5%; rating input score 51
  • Program expense ratio: 81.5%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.5%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 8.69; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 51.5% of revenue deployed · 81.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $479K in reported program spending
  • Leadership: top reported pay $3K · 17 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Sustainability: Officer compensation ratio scored 59/100.