Illuminating Engineering Society EIN 13-3783694 Form 990 (PDF) Claim this org

Illuminating Engineering Society

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Improves the lighted environment by sharing and applying lighting knowledge. For fiscal year 2023 it reported $562K in revenue, $761K in expenses, and $1.6M in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
New York, NY
Filings
3 on file (2021–2023)
Revenue
$562KFY2023
Expenses
$761K
Net assets
$1.6M
People
79
Filings
3
Updates
0
More identity details & actions ⌄
EIN  13-3783694 Public charity (501(c)(3)) New York, NY
Form 990 (PDF)
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Size
$100K–1M
What they do
Improves the lighted environment by sharing and applying lighting knowledge.
Leadership
Aaron King · President
Money in and out
$562K revenue, $761K expenses
Bottom line
100% program efficiency
Where the money goes · FY2023
Total revenue
$562K
Pt VIII · Ln 12
Total expenses
$761K
Pt IX · Ln 25
Net assets
$1.6M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$199K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs+0.1% vs prior filing year
Operating runway
25.6mo
months of highly liquid reserves at operating expense rate▲ +178% vs prior filing year
Surplus margin
-35%
revenue over expenses, this year▼ -3784% vs prior filing year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$562K
FY2023▼ -74%
Expenses
$761K
FY2023▼ -65%
Total assets
$1.6M
FY2023▼ -2%
Total liabilities
$0
FY2023
Total revenue
$562K
Pt VIII · Ln 12
Total expenses
$761K
Pt IX · Ln 25
Net assets
$1.6M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$199K
Total assetsPt X · Ln 16$1.6M
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 379
Independent voting membersPt I · Ln 479

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CIlluminating Engineering Society
EINHdr · item D13-3783694
Principal addressHdr · item CNew York, NY
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMF0000

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a79
Independent voting membersPt VI · Ln 1b79
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

3 program services account for $663K of program spending, described in the organization's own filed words · FY2023.
01

Section Meetings

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

$615Kprogram expense
02

Educational Seminar Revenues and Expenses

Lighting education programs for section(subordinate) members.

$40Kprogram expense
03

Award and grant programs.

$7Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$446K · 79%
Contributions & grants$113K · 20%
Investment income$3K · 1%
Program service revenue79%$446K
Contributions & grants20%$113K
Investment income1%$3K
Total revenueLn 12$562K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$761K
Total functional expensesLn 25$761K

Balance Sheet

Part X · end of year
CashLn 1$1.6M
Total assetsLn 16$1.6M
Total liabilitiesLn 26$0
Total net assetsLn 32$1.6M
Months of cash on handcomputed25.6

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.6M · Operating expenses/yr $761K
25.6 months
Where the money goes
Program services
Program services $761K · Total expenses $761K
100%
Management & General
Management & general $0 · Total expenses $761K
0%
Fundraising
Fundraising $0 · Total expenses $761K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $119K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $113K · Total revenue $562K
20%
Government reliance
Government grants — · Total revenue $562K
Earned-income share
Program service revenue $446K · Total revenue $562K
79%
Investment reliance
Investment income $3K · Total revenue $562K
+0.6%
Program self-sufficiency
Program service revenue $446K · Total expenses $761K
59%
Growth & trend
Revenue growth (YoY)
This year $562K · Prior year $2.2M
-74%
Net-asset trend (YoY)
End of year $1.6M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $562K · Expenses $761K
-35%
Liabilities-to-Assets
Total liabilities — · Total assets $1.6M
Net-asset ratio
Net assets $1.6M · Total assets $1.6M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.6M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Aaron King · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $761K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $761K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth -74%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$36K
Grants paid · 4 grants · $140K · 2020–2023
Unitemized GrantFY2023$6,915
Unitemized GrantFY2022$62,954
Unitemized GrantFY2021$41,017
Unitemized GrantFY2020$28,897

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2023$2.2M revenue · ⤓ 990 PDF
FY2022$1.7M revenue · ⤓ 990 PDF
FY2021$405K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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