Illuminating Engineering Society Group Return

Nonprofit profile at a glance

EIN
133783694
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
New York, NY, USA
Phone
2122485000
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$562,092
Expenses
$761,323
Assets
$1,626,469
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

79 people listed

Executive titles in this filing

  • AARON KING (PRESIDENT)
  • AMANDA FENTRESS (PRESIDENT)
  • BRAD ROBERTSON (PRESIDENT)
  • BRANDON LEE (PRESIDENT)
  • BRANDON STANLEY (PRESIDENT)
  • BRIAN JOHNSON (PRESIDENT)

People named in this filing

  • AARON KING (PRESIDENT)
  • AMANDA FENTRESS (PRESIDENT)
  • BENJAMIN KOYLE (TREASURER)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Illuminating engineering society group seeks to improve the lighted environment by bringing together those with lighting knowledge and by translating that knowledge into actions that benefit the public.

What it reported doing in 2023

Section meetings - includes newsletter printing and publication, also includes conferences and meetings in other regions and national meetings, also includes special section events.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 42
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -35.4%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 17.1% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: -2.8% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 79 of 79 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $761K in reported program spending
  • Leadership: top reported pay $0 · 79 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Asset growth scored 0/100.