Society for Applied Spectroscopy

IRS exemption revoked

Albany, NY501(c)(3)EducationEIN 25-6067341

To advance and disseminate knowledge and information concerning the art and science of spectroscopy and other allied sciences, to advance the professional standing and growth of the Society and its members, to coordinate cooperative endeavors of its individual members and sections,and to promote and maintain a close bond among its members.

90¢ of each $1 spent went to programs.
Run by 30 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $11K a year · 2% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$121K
to officers and key staff · 22% of spending
Top officer’s pay higher than 90% of similar orgs
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $4K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$131K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$497K
-4% vs prior year
Spent
$546K
To programs
90%
Net assets
$515K
By yearFY2020–FY2022
Revenue
$497K
FY2022▼ -4%
Revenue by fiscal year
FY2020$533K
FY2021$517K
FY2022$497K
Expenses
$546K
FY2022▲ +10%
Expenses by fiscal year
FY2020$471K
FY2021$496K
FY2022$546K
Net assets
$515K
FY2022▼ -14%
Net assets by fiscal year
FY2020$563K
FY2021$598K
FY2022$515K

From the FY2022 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Apr 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $490K Management & general 10% · $56K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

16 people listed on the 990; $121K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$121,205Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Bonnie Saylor’s $121K as Executive Director is at the 90th percentile of top reported officer pay among 1612 $100K–1M education 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 · 1 named individual · Part VII

NameFY2022FY2021FY2020
Bonnie Saylor$121,205$99,426$105,080

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.

See Society for Applied Spectroscopy executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes spectroscopy and allied sciences, fostering member growth and collaboration.

Provided by the organization

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1 program service account for $490K of program spending, described in the organization's own filed words · FY2022.
01

To provide various services related to the topic of spectroscopy to its members, including educational courses and conferences.

$490Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2019
Total grants receivedfrom 1 funder$4K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$497K
Ln 12
Fees for servicesLn 2g$473K
Investment incomeLn 3$13K
Gifts and grantsLn 1h$5K
Money outPt IX
$546K
Ln 25
Programscol B$490K
Managementcol C$56K
Owns and owesPt X
$515K
net assets · Ln 32
Cash and savingsLn 1–2$172K
Total assetsLn 16$646K
LiabilitiesLn 26$131K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$473K
Investment incomeLn 3$13K
Other incomeLn 4–11$5K
Total revenueLn 12$497K
Assets in detailPt X, end of year
CashLn 1$31K
SavingsLn 2$141K
Cash and savings togetherLn 1–2$172K
InvestmentsLn 11–13$238K
Total assetsLn 16$646K
LiabilitiesLn 26$131K
Net assetsLn 32$515K
OperationsPt I, VI
EmployeesI 52
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$190K$172K
InvestmentsLn 11–13$259K$238K
Total assetsLn 16$727K$646K
LiabilitiesLn 26$129K$131K
Net assetsLn 32$598K$515K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$121K$91K$30K$0
Other salaries and wagesLn 7$21K$16K$5K$0
Other employee benefitsLn 9$13K$10K$3K$0
Payroll taxesLn 10$11K$8K$3K$0
Legal feesLn 11b$5K$4K$1K$0
Accounting feesLn 11c$5K$4K$1K$0
Office expensesLn 13$5K$4K$1K$0
Information technologyLn 14$11K$8K$3K$0
OccupancyLn 16$4K$3K$1K$0
TravelLn 17$4K$4K$0$0
Conferences, conventions and meetingsLn 19$21K$21K$0$0
InsuranceLn 23$7K$6K$2K$0
Other expenses (24a–d)Ln 24$287K$286K$705$0
All other expensesLn 24e$30K$25K$5K$0
Total functional expensesLn 25$546K$490K$56K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $497K$546K−$49K$515K 990 PDF
FY2021 $517K$496K$21K$598K 990 PDF
FY2020 $533K$471K$61K$563K 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
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $496,669 across 6 lines filed
VIII-1f All other contributions, gifts and grants$5,156
VIII-1h Total contributions, gifts and grants$5,156
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $110,423 · Excluded from tax $0$473,136
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$13,340
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,037 · Unrelated business $0 · Excluded from tax $0$5,037
VIII-12 Total revenueRelated to mission $381,090 · Unrelated business $110,423 · Excluded from tax $0$496,669
Part IX · Statement of functional expenses $545,814 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $90,904 · Management $30,301 · Fundraising $0$121,205
IX-7 Other salaries and wagesPrograms $15,829 · Management $5,276 · Fundraising $0$21,105
IX-9 Other employee benefitsPrograms $9,750 · Management $3,250 · Fundraising $0$13,000
IX-10 Payroll taxesPrograms $8,326 · Management $2,775 · Fundraising $0$11,101
IX-11b Legal feesPrograms $3,797 · Management $1,266 · Fundraising $0$5,063
IX-11c Accounting feesPrograms $4,053 · Management $1,351 · Fundraising $0$5,404
IX-13 Office expensesPrograms $3,677 · Management $1,226 · Fundraising $0$4,903
IX-14 Information technologyPrograms $8,053 · Management $2,684 · Fundraising $0$10,737
IX-16 OccupancyPrograms $3,180 · Management $1,060 · Fundraising $0$4,240
IX-17 TravelPrograms $3,645 · Management $0 · Fundraising $0$3,645
IX-19 Conferences, conventions and meetingsPrograms $21,391 · Management $0 · Fundraising $0$21,391
IX-23 InsurancePrograms $5,604 · Management $1,868 · Fundraising $0$7,472
IX-24 Other expenses (24a–d)Programs $285,952 · Management $705 · Fundraising $0$286,657
IX-24e All other expensesPrograms $25,352 · Management $4,539 · Fundraising $0$29,891
IX-25 Total functional expensesPrograms $489,513 · Management $56,301 · Fundraising $0$545,814
Part X · Balance sheet $645,969 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $17,394$30,758
X-2 Savings and temporary cash investmentsStart of year $172,330$140,969
X-4 Accounts receivableStart of year $264,548$221,595
X-9 Prepaid expenses and deferred chargesStart of year $13,162$14,237
X-11 Publicly traded securitiesStart of year $259,415$238,410
X-16 Total assetsStart of year $726,849$645,969
X-17 Accounts payable and accrued expensesStart of year $54,564$47,793
X-19 Deferred revenueStart of year $74,773$82,753
X-26 Total liabilitiesStart of year $129,337$130,546
X-27 Net assets without donor restrictionsStart of year $597,512$515,423
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $597,512$515,423
X-33 Total liabilities and net assetsStart of year $726,849$645,969
Part XI · Reconciliation of net assets $515,423 net assets at year end
XI-1 Total revenue$496,669
XI-2 Total expenses$545,814
XI-3 Revenue less expenses−$49,145
XI-4 Net assets at start of year$597,512
XI-5 Net unrealized gains (losses) on investments−$32,944
XI-10 Net assets at end of year$515,423

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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