Military Operations Research Society Inc

Nonprofit profile at a glance

EIN
540800579
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Arlington, VA, USA
Phone
2406203042
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
National Security

Official website

Reported finances

Revenue
$2,614,828
Expenses
$2,255,654
Assets
$3,210,233
Liabilities
$549,710

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

Leadership & pay

28 people listed

Executive titles in this filing

  • Stewart Sarah (President)
  • Ulmer Nick (President Elect)
  • Ferat Jennifer (CEO (non-voting))
  • Turner Andrew (Immediate Past President (non-voting))

Highest reported compensation

  • Ferat Jennifer (CEO (non-voting)): $226,075 total reported compensation

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

Overview

Mission

The purpose of the Military Operations Research Society (MORS) is to enhance the quality and effectiveness of classified and unclassified national security operations research.

What it reported doing in 2024

SYMPOSIUM: The Annual MORS Symposium has been the premier opportunity for the national security community to exchange information, examine research and discuss critical national security topics in a classified setting. Held in notable locations, the symposium gathers over a thousand professionals from military, government, industry and academic ranks to share best practices and experience peer-to-peer networking in a supportive environment. During the symposium, work in progress and completed work is shared, and potential areas for future study are discussed. The symposium is an unequaled opportunity to present, as well as be exposed to, the most current trends and techniques.

Operating model

Revenue model
Earned-program. 96% 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 - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 66
  • Accountability: 90
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.6%; rating input score 72
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 11.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 21.2% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 71.6% of revenue deployed · 82.7% of spending went to programs
  • Governance: 26 of 26 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $226K · 28 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.