The Crustacean Society

Nonprofit profile at a glance

EIN
521173036
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Herndon, VA, USA
Phone
5406368288
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Marine Science and Oceanography

Official website

Reported finances

Revenue
$113,483
Expenses
$92,915
Assets
$923,384
Liabilities
$28,032

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

Leadership & pay

16 people listed

Executive titles in this filing

  • Benny KK Chan (Past President)
  • Amanda Windsor (President)
  • William Santana (President Elect)

People named in this filing

  • Benny KK Chan (Past President)
  • Amanda Windsor (President)
  • William Santana (President Elect)

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 Crustacean Society advances the study of all aspects of the biology of Crustacea by publishing the Journal of Crustacean Biology for individual members, library and academic subscribers, hosting biennial meetings for members, and working with related groups.

What it reported doing in 2024

The Organization continued publishing the Journal of Crustacean Biology 4 times a year. The publication covers crustacean behavior, populations, genetics, systematics, bio-geography, evolution and other current topics.

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 66% for direct work, and 34% for grants.

The verdict

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 26
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 73
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.7%; rating input score 22
  • Program expense ratio: 41.2%; rating input score 41
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 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: 18.1%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 9.94; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -14% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 21.7% of revenue deployed · 41.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $38K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 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.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.