Maryland Ornithological Society

Nonprofit profile at a glance

EIN
526046316
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Baltimore, MD, USA
Phone
3018817544
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$179,449
Expenses
$215,145
Assets
$3,786,400
Liabilities
$34,210

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

Leadership & pay

70 people listed

Executive titles in this filing

  • JOHN MCKITTERICK (PAST PRESIDENT)
  • EVELYN RALSTON (PRESIDENT)
  • STEVE SHEFFIELD - BOARD (MEMBER (UNTIL 8/24),VICE-PRESIDENT)

People named in this filing

  • MARK ABDY (BOARD MEMBER)
  • JOY ASO (BOARD MEMBER)
  • WAYNE BELL (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The Maryland ornithological society (mos) promotes the study and enjoyment of birds, promotes knowledge about natural resources, and fosters its appreciation and conservation, maintains a system of sanctuaries to encourage the conservation of birds and bird habitat, and to help record and publish observations of bird life.

What it reported doing in 2024

Youth program- promoting the ornithological interest in america's youth. Host summer educational programs for youths to advance their birding knowledge. Sponsor multiple youth teams in the New Jersey audubon society's world series of birding. Develop strategic planning and teamwork skills through the ymos birdathon fundraiser event.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 78.4%; rating input score 78; 48th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.9%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 17.6; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.6% of spending went to programs
  • Governance: 69 of 69 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $182K in reported program spending
  • Leadership: top reported pay $0 · 70 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.