International Union of Pure and Applied Chemistry

Nonprofit profile at a glance

EIN
986000903
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Research Triangle Park, NC, USA
Phone
9194858700
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$2,555,920
Expenses
$1,108,090
Assets
$7,522,795
Liabilities
$430,018

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • JAVIER GARCIA MARTINEZ (PRESIDENT)
  • EHUD KEINAN (VICE PRESIDENT)
  • CHRISTOPHER BRETT (PAST PRESIDENT)
  • LIDIA ARMELAO (DIVISION PRESIDENT)
  • CHRISTINE LUSCOMBE (DIVISION PRESIDENT)
  • PIERANGELO METRANGOLO (DIVISION PRESIDENT)

Highest reported compensation

  • GRETA HEYDENRYCH (EXECUTIVE DIRECTOR): $176,901 total reported compensation
  • FABIENNE MEYERS (ASSOCIATE DIRECTOR): $138,502 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Iupac serves to advance the worldwide aspects of the chemical sciences and to contribute to the application of chemistry in the service of mankind. The organization works to: 1. Promote continuing cooperation among the chemists of the member countries; 2. Study topics of international importance to pure and applied chemistry which need regulation, standardization, or codification; 3. Cooperate with other international organizations which deal with topics of a chemical nature; and 4. Contribute to the advancement of pure and applied chemistry in all aspects.

What it reported doing in 2024

Project system across the entire organization is supported by the secretariat and serves approximately 1,500 volunteers. These projects are directed toward research that is core to the mission of iupac.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 45
  • Accountability: 95
  • Sustainability: 79
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.2%; rating input score 28
  • Program expense ratio: 51.3%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 56.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 6.79; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 28.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 28.2% of revenue deployed · 51.3% of spending went to programs
  • Governance: 56 of 56 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $569K in reported program spending
  • Leadership: top reported pay $177K · 31 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.