Spray Polyurethane Foam Alliance

Not tax-deductible

Stafford, VA501(c)(6)Community DevelopmentEIN 20-0374296

(1)to promote the best interests of the polyurethane foam industry as well as the development, and growth of spray applied polyurethane foam and related applications. (2)to promote and enhance the prestige of the above-defined industry by preparation and dissemination of writings, papers, books, pamphlets, electronic media, periodicals and similar such activities.(3)to provide a forum for consideration of and expression of opinion upon questions affecting the industry.(4)to promote unity within all segments of the spray polyurethane foam and related industry for the common goal of industry promotion and success.

47¢ of each $1 spent went to programs.
$177K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(6)
not on the IRS revocation list
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
No
Donations are not tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2024
latest Form 990
IRS e-file · Filing history
Is it financially stable?
3 of 5
years in the black
Pt I · Ln 19 · 5 filings
How much reaches the programs?
47%
of spending
Pt IX · Ln 25 · col B
What are leaders paid?
$177K
to officers and key staff · 8% of spending
Pt VII · Sec A
Do they have reserves?
12 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$154K
liabilities
Pt X · Ln 26
Who oversees it?
8
independent of 19 voting board members
Pt VI · Ln 1a–1b
Revenue
$1.7M
-27% vs prior year
Spent
$2.1M
To programs
47%
Net assets
$2.0M
By yearFY2020–FY2024
Revenue
$1.7M
FY2024▼ -27%
Revenue by fiscal year
FY2020$1.4M
FY2021$2.0M
FY2022$2.1M
FY2023$2.3M
FY2024$1.7M
Expenses
$2.1M
FY2024▲ +15%
Expenses by fiscal year
FY2020$1.6M
FY2021$704K
FY2022$1.4M
FY2023$1.8M
FY2024$2.1M
Net assets
$2.0M
FY2024▼ -16%
Net assets by fiscal year
FY2020−$106K
FY2021$1.2M
FY2022$1.9M
FY2023$2.4M
FY2024$2.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CSpray Polyurethane Foam Alliance
EINHdr · item D20-0374296
Exempt statusHdr · item I501(c)(6) · active
Ruling yearIRS BMFFeb 2007
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CStafford, VA
NTEE classificationIRS BMFCommunity Development (S41)
WebsiteHdr · item Jwww.sprayfoam.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.47 Management & general $0.53
Program services47%$990K
Management & general53%$1.1M
Total functional expensesLn 25$2.1M

Financial health

Is it on solid ground?

Operating surplus
-23%
revenue over expenses▼ -201% vs prior filing year
Earned revenue
94%
of revenue from program services & dues▼ -6% vs prior filing year
Payroll share
42%
of spending is salaries & benefits▲ +11% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$2.2M
FY2024▼ -16%
Total assets by fiscal year
FY2020$587K
FY2021$1.2M
FY2022$1.9M
FY2023$2.6M
FY2024$2.2M
Total liabilities
$154K
FY2024▼ -13%
Total liabilities by fiscal year
FY2020$693K
FY2021$25K
FY2022$43K
FY2023$178K
FY2024$154K
Revenue less expensesPt I · Ln 19−$385K
Total assetsPt X · Ln 16$2.2M
Program-expense ratioPt IX · col B47%
Voting members of governing bodyPt I · Ln 319
Independent voting membersPt I · Ln 48

Balance Sheet

Part X · end of year
CashLn 1$2.1M
Total assetsLn 16$2.2M
Total liabilitiesLn 26$154K
Total net assetsLn 32$2.0M
Months of cash on handcomputed11.9

Statement of Revenue

Part VIII
Program service revenue$1.6M · 94%
Investment income$99K · 6%
Program service revenue94%$1.6M
Investment income6%$99K
Total revenueLn 12$1.7M

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $2.1M · Operating expenses/yr $2.1M
11.9 months
Where the money goes
Program services
Program services $990K · Total expenses $2.1M
47%
Management & General
Management & general $1.1M · Total expenses $2.1M
53%
Fundraising
Fundraising $0 · Total expenses $2.1M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $1.7M
0%
Government reliance
Government grants — · Total revenue $1.7M
—
Earned-income share
Program service revenue $1.6M · Total revenue $1.7M
94%
Investment reliance
Investment income $99K · Total revenue $1.7M
+6%
Program self-sufficiency
Program service revenue $1.6M · Total expenses $2.1M
77%
Growth & trend
Revenue growth (YoY)
This year $1.7M · Prior year $2.3M
-27%
Revenue CAGR
FY2020 $1.4M · FY2024 $1.7M
+5%
Net-asset trend (YoY)
End of year $2.0M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.7M · Expenses $2.1M
-23%
Liabilities-to-Assets
Total liabilities — · Total assets $2.2M
—
Net-asset ratio
Net assets $2.0M · Total assets $2.2M
93%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.2M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Frank Mortl · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $177K · Total expenses $2.1M
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $877K · Total expenses $2.1M
42%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 47%——
Overhead ratio 53%——
Revenue growth -27%——
Legal fee ratio 1%——
Accounting fee ratio 0.4%——

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.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$177,404Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Frank Mortl’s $177K as Executive Director is at the 58th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Richard Duncan—$201,168$207,224$175,000$141,174
Frank Mortl$177,404————
Kurt Riesenberg————$150,705

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 19Voting board membersPt VI · Ln 1a
  • 8Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Promotes the polyurethane foam industry through education, forums, and unity.

Provided by the organization

This section is blank until Spray Polyurethane Foam Alliance claims this page.

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Mission & Programs · Part III

Where the work happens

2 program services account for $990K of program spending, described in the organization's own filed words · FY2024.
01

The association holds an annual spray foam conference and exposition that brings suppliers, contractors, researchers, and industry experts together to present and discuss the state of industry trends, technology, equipment, and opportunities.

$818Kprogram expense
02

The association provides many services to the members such as accreditation, certification, education programs, technical literature and guidelines on spray polyurethane foam, etc.

$172Kprogram expense

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest Viewing $1.7M$2.1M-27% 990 PDF
FY2023 $2.3M$1.8M+13% 990 PDF
FY2022 $2.1M$1.4M+3% 990 PDF
FY2021 $2.0M$704K+42% 990 PDF
FY2020 $1.4M$1.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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