Mathematical Optimization Society Inc

Nonprofit profile at a glance

EIN
232161580
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Philadelphia, PA, USA
Phone
4122689198
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$227,966
Expenses
$79,435
Assets
$1,249,794
Liabilities
$93,119

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • MERVE BODUR (COUNCIL MEMBER)
  • KATYA SCHEINBERG (CHAIR)
  • FABIAN BASTIN (COUNCIL 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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The society is an international organization dedicated to the promotion and maintenance of high professional standards in the subject of mathematical optimization. It publishes the journals mathematical programming a and b, consisting of techincal articles on all aspects of the subject, the journal mathematical programming computation, for articles with a computational focus, the mos/siam series on optimization, comprising monographs and texts on particular optimization topics, and the newsletter optima. Every three years the society sponsors the international symposium on mathematical programming (ismp). In other years, it supports the conference on integer, programming and combinatorial optimization (ipco) and the international conference on continuous optimization (iccopt).

What it reported doing in 2025

Prepare, publish and distribute the society's technical journals. (1) mathematical programming a, 6-9 times a year, (2) mathematical programming b intermittently, and (3) mathematical programming computation intermittently. Prepare, publish and distribute the society's general newsletter optima.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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: 48
  • Transparency & Controls: 82
  • Accountability: 76
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.2%; rating input score 28
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 65.2%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 15.73; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 28.2% of revenue deployed · 95.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.