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Philosophy of Science Association

EIN 51-0141683 · Cincinnati, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceGood81 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Philosophy of Science Association (Inc.) promotes research, teaching and free discussion of issues in the philosophy of science from diverse standpoints.

Income
$421,466
Spending
$377,530
Spent on programs
91%
Reserves
20.2 months of spending
Largest source of income
fees for its services, 45%
Employees
0
Volunteers
200
Highest pay
$49,452, executive director (non-voting)

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 78% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 20.2 months of spending.

  • Debt

    20 of 20

    It owes 3% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 10% of income.

  • Income trend

    15 of 15

    Income rose 78% on the year before.

  • Spending floor

    8 of 15

    91% of spending went to programs and raising each dollar of donations cost 45 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 81 out of 100. Higher than 64% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $240,518 spent. PSA BIENNIAL CONFERENCE - PSA conducts a major conference every 2 years, with one running in Nov. 2024 and the next in Nov. 2026. The PSA Biennial Meeting is the largest meeting of philosophers of science in the world, with over 700 attendees from over 35 countries. The meeting provides an opportunity for scholars from around the world to present and get feedback on their work and to learn about the latest research in the field. The meeting also provides opportunities to mentor and support early-career scholars, to award distinguished scholarship in the field, to hold a Public Form about issues of broad public interest and a plethora of other teaching, learning and networking opportunities.
  2. $32,726 spent. JOURNAL PUBLICATION - Since its inception in 1934, "Philosophy of Science," a professional journal, has been dedicated to the furthering of studies and free discussion from diverse standpoints in the philosophy of science. The Journal is published five times each year, once for each quarter with a December issue containing the PSA Conference proceedings. The Journal aims to publish the best original work in philosophy of science, broadly construed. This work will advance the discussion in some area of philosophy of science or the philosophy of a particular science in a way that is of direct interest to experts in the field, and in a way that explicitly acknowledges and responds to existing work in the area. Prior to selection and publishing, all submissions are peer reviewed with the author anonymous.
  3. $68,479 spent. OTHER MEMBER PROGRAMS - >>ARCHIVES: PSA maintains a free electronic archive for scholarly articles, monographs and other material specifically tailored to philosophers of science to promote communication in the field by rapid dissemination of new work. >>AWARDS: PSA sponsors numerous awards, including the Hempel Award, the PSA Prize in Philosophy of Science & Race, and the Graduate Student Essay Award. The PSA DEI Caucus also awards the DEI Caucus Prize in Philosophy of Science. >> OTHER INITIATIVES: PSA provides other numerous programs, initiatives and opportunities to enhance and support those working and studying in the Philosophy of Science field. Please see our website for additional information on these initiatives.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1978.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.