NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL OCEAN OBSERVATION SYSTE: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL OCEAN OBSERVATION SYSTE (EIN 26-4607435)
- Tax period
- 2014-10-01 to 2015-09-30
- Filed
- 2016-08-08
- IRS object ID
- 201612219349301581
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-08-08T15:07:07-05:00 | ReturnTs |
| Tax Period End | 2015-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER NEWMAN & NOYES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 ARBORETUM DRIVE SUITE 204 | AddressLine1Txt |
| City | PORTSMOUTH | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264607435 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Northeastern Regional Association of | BusinessNameLine1Txt |
| Business Name Line2 | Coastal Ocean Observing Systems | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 6033191785 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 195 New Hampshire Avenue No 240 | AddressLine1Txt |
| City | Portsmouth | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Matthew Lyman | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 6033191785 | PhoneNum |
| Signature | 2016-07-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Nicholas E Porto | PreparerPersonNm |
| PTIN | P01310283 | PTIN |
| Phone | 8002447444 | PhoneNum |
| Preparation | 2016-07-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Steven Lohrenz | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 195 New Hampshire Avenue No 240 | AddressLine1Txt |
| City | Portsmouth | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,994,551 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.neracoos.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | To lead the development, implementation, operation, and evaluation of a sustained, regional coastal ocean observing system for the northeast United States and Canadian Maritime provinces, as part of the United States Integrated Ocean Observing System (IOOS). | ActivityOrMissionDesc |
| Voting Members Governing Body | 29 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 29 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 34 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,787,317 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,992,552 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $982 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,900 | CYProgramServiceRevenueAmt |
| PY Investment Income | $65 | PYInvestmentIncomeAmt |
| CY Investment Income | $99 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,788,364 | PYTotalRevenueAmt |
| CY Total Revenue | $2,994,551 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,778,397 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,746,013 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $303,159 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $366,932 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $14,996 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $217,136 | PYOtherExpensesAmt |
| CY Other Expenses | $188,648 | CYOtherExpensesAmt |
| PY Total Expenses | $2,298,692 | PYTotalExpensesAmt |
| CY Total Expenses | $3,301,593 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $489,672 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$307,042 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $862,315 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,145,326 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $451,939 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,041,992 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $410,376 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $103,334 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Northeastern Regional Association of Coastal and Ocean Observing Systems (NERACOOS) mission is:-To lead the development, implementation, operation, and evaluation of a sustained, regional coastal ocean observing system for the northeast United States and Canadian Maritime provinces, as part of the United States Integrated Ocean Observing System (IOOS);-To promote the development, assessment, and dissemination of data and data products that meet the needs of end users;-To advocate through education and outreach for the regional, national, and global ocean observing system and the application of scientific assessments using environmental data to meet societal needs. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,133,030 | ExpenseAmt |
| Grant | $2,746,013 | GrantAmt |
| Revenue | $1,900 | RevenueAmt |
| Desc | The goal of the project is to establish, in the Northeastern region, an observing system capable of achieving the mission established for the Integrated Ocean Observing System (IOOS). Specific objectives are to develop integrated plans for products, science and technology, and data, and to refine and advance the administrative and governance structures of the Northeastern Regional Association. | Desc |
| Total Program Service Expenses | $3,133,030 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 29 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 29 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J Ru Morrison | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6033191785 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 195 New Hampshire Avenue No 240 | AddressLine1Txt |
| City | Portsmouth | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03801 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Robert Araujo | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Nicole Bartlett | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Curtis Bohlen | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Todd Callaghan | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Bruce Carlisle | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Beth Casoni | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| David Casoni | ||||||
| Director (until 2/2015) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Fei Chai | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Melville Cote | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Couture | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ted Diers | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Paula Fratantoni | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Avijit Gangopadhya | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Blaine Grimes | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Alfred Hanson | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Matt Liebman | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Justin Manley | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| James O'Donnell | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jonathan Pennock | ||||||
| Director (until 12/2014) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Andy Pershing | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Joe Salisbury | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Arthur Sawyer | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Stankelis | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Szemerda | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Andrew Thomas | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Christine Tilburg | ||||||
| Director (until 12/2014) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Aleck Wang | ||||||
| Alternate Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Withrow | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steven Lohrenz | ||||||
| President (begin 12/2014) | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Malcolm Spaulding | ||||||
| President (until 12/2014) | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Peter Smith | ||||||
| Vice President | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Matthew Lyman | ||||||
| Treasurer (begin 12/2014) | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Linda Mercer | ||||||
| Treasurer (until 12/2014) | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Anthony Kirincich | ||||||
| Secretary | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| John Ru Morrison | ||||||
| Executive Director | 40.00 | $133,305 | $0 | $11,122 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $133,305 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,122 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,959,048 | GovernmentGrantsAmt |
| All Other Contributions | $33,504 | AllOtherContributionsAmt |
| Total Contributions | $2,992,552 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Conferences | Desc |
| Business | 541700 | BusinessCd |
| Total Revenue Column | $1,900 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,900 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,900 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $99 | TotalRevenueColumnAmt |
| Exclusion | $99 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,994,551 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,900 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $99 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,703,713 | TotalAmt |
| Program Services | $2,703,713 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,300 | TotalAmt |
| Program Services | $42,300 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,848 | TotalAmt |
| Program Services | $118,870 | ProgramServicesAmt |
| Management And General | $9,790 | ManagementAndGeneralAmt |
| Fundraising | $11,188 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,777 | TotalAmt |
| Program Services | $136,922 | ProgramServicesAmt |
| Management And General | $36,713 | ManagementAndGeneralAmt |
| Fundraising | $1,142 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,056 | TotalAmt |
| Program Services | $5,590 | ProgramServicesAmt |
| Management And General | $1,365 | ManagementAndGeneralAmt |
| Fundraising | $101 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,663 | TotalAmt |
| Program Services | $17,354 | ProgramServicesAmt |
| Management And General | $5,940 | ManagementAndGeneralAmt |
| Fundraising | $369 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,588 | TotalAmt |
| Program Services | $17,229 | ProgramServicesAmt |
| Management And General | $3,420 | ManagementAndGeneralAmt |
| Fundraising | $939 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433 | TotalAmt |
| Management And General | $433 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,280 | TotalAmt |
| Management And General | $18,280 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,588 | TotalAmt |
| Management And General | $26,588 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,096 | TotalAmt |
| Program Services | $19,479 | ProgramServicesAmt |
| Management And General | $29,556 | ManagementAndGeneralAmt |
| Fundraising | $61 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,126 | TotalAmt |
| Program Services | $7,538 | ProgramServicesAmt |
| Management And General | $16,392 | ManagementAndGeneralAmt |
| Fundraising | $1,196 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,590 | TotalAmt |
| Program Services | $39,590 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,445 | TotalAmt |
| Program Services | $24,445 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,090 | TotalAmt |
| Management And General | $5,090 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,301,593 | TotalAmt |
| Program Services | $3,133,030 | ProgramServicesAmt |
| Management And General | $153,567 | ManagementAndGeneralAmt |
| Fundraising | $14,996 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $263,515 | BOYAmt |
| EOY | $188,135 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $11,725 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,131 | BOYAmt |
| EOY | $937,207 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,706 | BOYAmt |
| EOY | $6,296 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,963 | BOYAmt |
| EOY | $1,963 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $862,315 | BOYAmt |
| EOY | $1,145,326 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,151 | BOYAmt |
| EOY | $1,041,992 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,788 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,939 | BOYAmt |
| EOY | $1,041,992 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,376 | BOYAmt |
| EOY | $103,334 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,376 | BOYAmt |
| EOY | $103,334 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $862,315 | BOYAmt |
| EOY | $1,145,326 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$307,042 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,508,268 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,180,493 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,984,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,787,317 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,992,468 | CurrentTaxYearAmt |
| Total | $11,453,082 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,508,268 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,180,493 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,984,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,787,317 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,992,468 | CurrentTaxYearAmt |
| Total | $11,453,082 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $11,453,082 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $117 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $128 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $65 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $99 | CurrentTaxYearAmt |
| Total | $473 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,453,555 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $17,562 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,994,551 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,994,551 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,994,551 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,301,593 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,301,593 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,301,593 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | NERACOOS is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. As such, no tax provisions have been made in the accompanying financial statements. NERACOOS has adopted provisions of the Fnancial Accounting Standards Board in Accounting Standards Codification (ASC) Topic 740-10. NERACOOS's policy is to evaluate all tax positions on an annual basis in conjunction with the filing of the annual return of organization exempt from income tax. Any interest and penalties asssessed by income taxing authorities would be included in administrative expense. For 2015 and 2014, there were no penalties or interest assessed or paid. NERACOOS files informational returns in the U.S. federal and state jurisdictions. NERACOOS's federal and state informational returns for 2013,2014, and 2015 are subject to examination by the IRS and state taxing authorities, generally for three years after they were filed. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | North America | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Grant to Recipient Located in Region | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Grants | SpecificServicesProvidedTxt |
| Region Total Expenditures | $42,300 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $42,300 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $42,300 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | North America | RegionTxt |
| Purpose Of Grant | NERACOOS' Continued Development and Disaster Relief/Mitigation | PurposeOfGrantTxt |
| Cash Grant | $42,300 | CashGrantAmt |
| Manner Of Cash Disbursement | Check | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The grant awarded to a foreign organization is a subaward of federal grant monies awarded to NERACOOS. NERACOOS undergoes an A-133 audit annually to ensure all activities, included subawards to domestic and foreign entities of federal funds, are in compliance with Circular A-133 for pass-through entities' responsibilities. This includes the following procedures relative to grant fund monitoring: 1. Requiring quarterly progress reports; 2. Review of subaward invoices for adherence to the subaward budget, allowable costs and activities, and progress reports; 3. Monthly conference calls with all subawardees as a group to discuss NERACOOS issues and have the subaward recipients report on progress; 4. Ensure subawards are used only for allowable activities. Additionally, the subaward agreements issued to foreign and domestic entities include the following stipulations: 1. Recipients must follow federal audit requirements for federal expenditures in accordance with A-133; 2. If any recipient has findings as the result of an audit, those results are provided to NERACOOS. NERACOOS has six months to issue a management decision on the findings to ensure that the subrecipient takes appropriate and timely action on the findings, and to consider if the findings necessitate an adjustment to the records of NERACOOS; 3. NERACOOS must be allowed access to each subrecipient's records and financial statements. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | IRC SectionIRCSectionDesc | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| Applied Science Associates Inc | ||||||||
| 55 Village Square Drive | South Kingstown | RI | 02879 | 050381942 | $22,941 | Disaster relief and mitigation for NERACOOS | ||
| Axiom Data Science LLC | ||||||||
| 3424 Robin Street | Anchorage | AK | 99504 | 208078209 | $45,411 | Improving Northeast Coast Storm-Related Data Interpretation and Accessibility | ||
| Gulf of Maine Research Institute | ||||||||
| 350 Commercial Street | Portland | ME | 04101 | 010504905 | $148,727 | Improving Northeast Coast Storm-Related Data Interpretation and Accessibility; Transitioning State of the Art Nutrient Sensing Technology to Develop an Operational Nutrient Observatory for NERACOOS; NERACOOS' Continued Development and Disaster Relief and Mitigation | 501(c)(3) | |
| University of Connecticut | ||||||||
| 438 Whitney Road Extension Unit | Storrs | CT | 06269 | 060772160 | $350,233 | NERACOOS' Continued Development and Disaster Relief and Mitigation | Government | 1133 |
| University of Maine | ||||||||
| Office of Sponsored Programs 5717 | Orono | ME | 04669 | 016000769 | $1,200,364 | Transitioning State of the Art Nutrient Sensing Technology to Develop an Operational Nutrient Observatory for NERACOOS; NERACOOS' Continued Development and Disaster Relief and Mitigation | Government | Corbett Hall |
| University of Massachusetts Dartmouth | ||||||||
| 285 Old Westport Road | North Dartmouth | MA | 02747 | 043167352 | $189,549 | NERACOOS' Continued Development and Disaster Relief and Mitigation | Government | |
| University of New Hampshire | ||||||||
| 51 College Road | Durham | NH | 03824 | 026000937 | $335,859 | Transitioning State of the Art Nutrient Sensing Technology to Develop an Operational Nutrient Observatory for NERACOOS; NERACOOS' Continued Development and Disaster Relief and Mitigation | Government | |
| University of Rhode Island | ||||||||
| 70 Lower College ROad | Kingston | RI | 02881 | 056000522 | $39,388 | NERACOOS' Continued Development and Disaster Relief and Mitigation | Government | |
| WET Labs Inc | ||||||||
| PO Box 518 | Philomath | OR | 97370 | 931072453 | $137,991 | Transitioning State of the Art Nutrient Sensing Technology to Develop an Operational Nutrient Observatory for NERACOOS | ||
| Woods Hole Oceanographic Institution | ||||||||
| 569 Woods Hole Road MS14 | Woods Hole | MA | 02543 | 042105850 | $233,250 | NERACOOS' Continued Development | 501(c)(3) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 7 | Total501c3OrgCnt |
| Total Other Org | 3 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The grants awarded to other domestic organizations are sub-awards of federal grant monies awarded to NERACOOS. NERACOOS undergoes an A-133 audit annually to ensure all activities, included sub-awards to domestic and foreign entities of federal funds, are in compliance with Circular A-133 for pass-through entities' responsibilities. This includes the following procedures relative to grant fund monitoring: 1. Requiring quarterly progress reports; 2. Review of sub-award invoices for adherence to the sub-award budget, allowable costs and activities, and progress reports; 3. Monthly conference calls with all sub-awardees as a group to discuss NERACOOS issues and have the sub-award recipients report on progress; 4. Ensure sub-awards are used only for allowable activities. Additionally, the sub-award agreements issued to domestic and foreign entities include the following stipulations: 1. Recipients must follow federal audit requirements for federal expenditures in accordance with A-133; 2. If any recipient has findings as the result of an audit, those results are provided to NERACOOS. NERACOOS has six months to issue a management decision on the findings to ensure that the sub-recipient takes appropriate and timely action on the findings, and to consider if the findings necessitate an adjustment to the records of NERACOOS; 3. NERACOOS must be allowed access to each sub-recipient's records and financial statements. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Alternate Director members of the Board of Trustees have voting rights only when they are at a meeting representing a regular Director. |
| Form 990, Part VI, Section A, line 4 | In Article IV, Section 10 of the Organization's bylaws, the following amendment was made to what consitutes a quorum: "The number of directors attending a properly noticed board meeting shall constitute a quorum for the transaction of business at any meeting of the board. Directors may not vote by proxy." |
| Form 990, Part VI, Section B, line 11 | The Form 990 is provided to the Board of Directors for review prior to filing. |
| Form 990, Part VI, Section B, line 12c | Members of the Board of Directors, officers, employees, and committee and team members are required to at least annually disclose any situation involving actual or potential conflicts of interest. |
| Form 990, Part VI, Section B, line 15a | The Executive Director's salary is determined by the Board of Directors using comparability data and industry benchmarks. The Executive Director is the Organization's top management official and there are no other officers or key employees. |
| Form 990, Part VI, Section C, line 19 | NERACOOS makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part XII, Line 2c: | The audit process has not changed from the prior year. |
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