SOCIETY FOR THE PROTECTION OF UNDERGROUND NETWORKS

EIN: 874391116 501(c)(3) Science & Technology

DOVER, DE

Total Revenue
$325,324
Total Expenses
$93,291
Total Assets
$232,033
Net Assets
$232,033
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2021
Legal Domicile
DE
Principal Officer
ERICA TOBYN KIERS
Tax Period
2023-01-01 to 2023-12-31

SOCIETY FOR THE PROTECTION OF UNDERGROUND NETWORKS, founded in 2021, is a small nonprofit in the Science & Technology sector that reported $325K in total revenue in fiscal year 2023. The organization ran a surplus of $232K, a strong 71% operating margin.

Mission

SPUNs mission is to map and advocate for the protection of the mycorrhizal networks that regulate the Earths climate and ecosystems. (Continued Schedule O)

Program Service Accomplishments

Program 1
Expenses: $81,331

SPUNs mission is to map and advocate for the protection of the mycorrhizal networks that regulate the Earths climate and ecosystems. We accomplish this by mapping the mycorrhizal fungal networks of...

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SPUNs mission is to map and advocate for the protection of the mycorrhizal networks that regulate the Earths climate and ecosystems. We accomplish this by mapping the mycorrhizal fungal networks of planet earth, advocating for the protection of underground ecosystems, and driving innovation in underground climate and biodiversity science.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $325,200
Program Service Revenue $121
Investment Income $3
Other Revenue $0
TOTAL REVENUE $325,324

Expense Breakdown

Grants Paid $0
Salaries & Benefits $65,749
Fundraising Expenses $0
Program Expenses $81,331
Other Expenses $27,542
TOTAL EXPENSES $93,291

Year-over-Year Comparison

2023 2022 Change
Revenue $325,324 N/A N/A
Expenses $93,291 N/A N/A
Net Income $232,033 N/A N/A
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
3
Independent Members
3
Employees
2
Volunteers
3

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$246,602
Total Directors
3
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ERICA TOBYN KIERS EXECUTIVE DIRECTOR 25.00
Officer
$0 $0 $246,602
ROSE MARCARIO BOARD DIRECTOR 2.00
Director
$0 $0 $0
JEREMY GRANTHAM BOARD DIRECTOR 2.00
Director
$0 $0 $0
MARK TERCEK BOARD DIRECTOR 2.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $325,324 $93,291 $232,033 $232,033
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