Lsp Association Inc

Nonprofit profile at a glance

EIN
043186859
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Belmont, MA, USA
Phone
6179774304
Rating confidence
Limited

Official website

Reported finances

Revenue
$663,952
Expenses
$587,132
Assets
$1,347,736
Liabilities
$120,092

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • KATHERINE KUDZMA (PRESIDENT)
  • JOSEPH ROMAN (PAST PRESIDENT)
  • SUSAN BATOR (PRESIDENT ELECT)
  • MARIELLEN MORRIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARIELLEN MORRIS (EXECUTIVE DIRECTOR): $83,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o, statement 1 for the lspa's mission.

What it reported doing in 2025

The lspa, founded in 1993, is a professional association with 800 members, and a mission to promote sound technical and business practices among lsps and other members. The lspa serves as an education, information, and communication resource to its members and the general public. The lspa supports an agenda that protects the health and safety of Massachusetts residents while expediting the cleanup and reuse of contaminated properties.the three largest program service areas by expenses (other than personnel) are: 1. Courses - offered in-person, by live webinar, and as on-demand 2. Member meetings - offered in-person and by live webinar 3. Environmental justice grants - to small non-profit organizations.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 67
  • Accountability: 84
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 39.8%; rating input score 40; 31st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 11.6%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $84K · 10 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Transparency & Controls: Grant itemization coverage scored 40/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.