2016-08-08T15:07:07-05:00 2015-09-30 010494526 BAKER NEWMAN & NOYES LLC 100 ARBORETUM DRIVE SUITE 204 PORTSMOUTH NH 03801 990 2014-10-01 264607435 Northeastern Regional Association of Coastal Ocean Observing Systems NORT 6033191785 195 New Hampshire Avenue No 240 Portsmouth NH 03801 Matthew Lyman Treasurer 6033191785 2016-07-26 1 Nicholas E Porto P01310283 8002447444 2016-07-26 2014 2016-12-15 16:53:06Z Steven Lohrenz 195 New Hampshire Avenue No 240 Portsmouth NH 03801 2994551 0 X www.neracoos.org X 2008 ME 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). 29 29 4 34 0 0 2787317 2992552 982 1900 65 99 0 0 2788364 2994551 1778397 2746013 0 0 303159 366932 0 0 14996 217136 188648 2298692 3301593 489672 -307042 862315 1145326 451939 1041992 410376 103334 X 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. 0 0 3133030 2746013 1900 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. 3133030 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NH X J Ru Morrison 6033191785 195 New Hampshire Avenue No 240 Portsmouth NH 03801 Robert Araujo Director 1.00 X 0 0 0 Nicole Bartlett Director 1.00 X 0 0 0 Curtis Bohlen Director 1.00 X 0 0 0 Todd Callaghan Alternate Director 1.00 X 0 0 0 Bruce Carlisle Director 1.00 X 0 0 0 Beth Casoni Alternate Director 1.00 X 0 0 0 David Casoni Director (until 2/2015) 1.00 X 0 0 0 Fei Chai Director 1.00 X 0 0 0 Melville Cote Director 1.00 X 0 0 0 Steve Couture Director 1.00 X 0 0 0 Ted Diers Alternate Director 1.00 X 0 0 0 Paula Fratantoni Alternate Director 1.00 X 0 0 0 Avijit Gangopadhya Alternate Director 1.00 X 0 0 0 Blaine Grimes Alternate Director 1.00 X 0 0 0 Alfred Hanson Director 1.00 X 0 0 0 Matt Liebman Alternate Director 1.00 X 0 0 0 Justin Manley Director 1.00 X 0 0 0 James O'Donnell Director 1.00 X 0 0 0 Jonathan Pennock Director (until 12/2014) 1.00 X 0 0 0 Andy Pershing Director 1.00 X 0 0 0 Joe Salisbury Director 1.00 X 0 0 0 Arthur Sawyer Director 1.00 X 0 0 0 Robert Stankelis Director 1.00 X 0 0 0 Michael Szemerda Director 1.00 X 0 0 0 Andrew Thomas Alternate Director 1.00 X 0 0 0 Christine Tilburg Director (until 12/2014) 1.00 X 0 0 0 Aleck Wang Alternate Director 1.00 X 0 0 0 Steve Withrow Director 1.00 X 0 0 0 Steven Lohrenz President (begin 12/2014) 2.00 X X 0 0 0 Malcolm Spaulding President (until 12/2014) 2.00 X X 0 0 0 Peter Smith Vice President 2.00 X X 0 0 0 Matthew Lyman Treasurer (begin 12/2014) 2.00 X X 0 0 0 Linda Mercer Treasurer (until 12/2014) 2.00 X X 0 0 0 Anthony Kirincich Secretary 2.00 X X 0 0 0 John Ru Morrison Executive Director 40.00 X 133305 0 11122 133305 0 11122 1 0 0 0 0 2959048 33504 2992552 Conferences 541700 1900 1900 1900 99 99 2994551 1900 0 99 2703713 2703713 42300 42300 139848 118870 9790 11188 174777 136922 36713 1142 7056 5590 1365 101 23663 17354 5940 369 21588 17229 3420 939 433 433 18280 18280 26588 26588 49096 19479 29556 61 25126 7538 16392 1196 39590 39590 24445 24445 5090 5090 3301593 3133030 153567 14996 263515 188135 11725 590131 937207 6706 6296 1963 1963 862315 1145326 410151 1041992 41788 0 451939 1041992 X 410376 103334 410376 103334 862315 1145326 -307042 0 X X 0 1 X 1 1 1 X 1508268 2180493 1984536 2787317 2992468 11453082 1508268 2180493 1984536 2787317 2992468 11453082 11453082 117 128 64 65 99 473 11453555 17562 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2994551 0 2994551 0 2994551 3301593 0 3301593 0 3301593 Part X, Line 2: 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. 1 North America 0 0 Grant to Recipient Located in Region Grants 42300 0 0 0 0 0 0 42300 0 42300 North America NERACOOS' Continued Development and Disaster Relief/Mitigation 42300 Check 0 0 1 0 0 0 0 0 0 Part I, Line 2: 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. 1 Applied Science Associates Inc 55 Village Square Drive South Kingstown RI 02879 050381942 22941 Disaster relief and mitigation for NERACOOS Axiom Data Science LLC 3424 Robin Street Anchorage AK 99504 208078209 45411 Improving Northeast Coast Storm-Related Data Interpretation and Accessibility Gulf of Maine Research Institute 350 Commercial Street Portland ME 04101 010504905 501(c)(3) 148727 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 University of Connecticut 438 Whitney Road Extension Unit 1133 Storrs CT 06269 060772160 Government 350233 NERACOOS' Continued Development and Disaster Relief and Mitigation University of Maine Office of Sponsored Programs 5717 Corbett Hall Orono ME 04669 016000769 Government 1200364 Transitioning State of the Art Nutrient Sensing Technology to Develop an Operational Nutrient Observatory for NERACOOS; NERACOOS' Continued Development and Disaster Relief and Mitigation University of Massachusetts Dartmouth 285 Old Westport Road North Dartmouth MA 02747 043167352 Government 189549 NERACOOS' Continued Development and Disaster Relief and Mitigation University of New Hampshire 51 College Road Durham NH 03824 026000937 Government 335859 Transitioning State of the Art Nutrient Sensing Technology to Develop an Operational Nutrient Observatory for NERACOOS; NERACOOS' Continued Development and Disaster Relief and Mitigation University of Rhode Island 70 Lower College ROad Kingston RI 02881 056000522 Government 39388 NERACOOS' Continued Development and Disaster Relief and Mitigation WET Labs Inc PO Box 518 Philomath OR 97370 931072453 137991 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 501(c)(3) 233250 NERACOOS' Continued Development 7 3 Part I, Line 2: 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. 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.