Society for Applied Spectroscopy

Albany, NY · Public charity (501(c)(3)) · Education

✕ IRS exemption revoked
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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No — IRS exemption revoked
On the IRS revocation list.
Can I give now?
No — exemption revoked (2026-05-15)
On the IRS revocation list.
Filing up to date?
Last filed FY2022 — 4 yrs ago
Legal name (IRS)Hdr · item CSociety for Applied Spectroscopy
EINHdr · item D25-6067341
Exempt statusHdr · item IRevoked
Ruling yearIRS BMFApr 2000
Latest filingForm 990FY2022 · Form 990
Principal addressHdr · item CAlbany, NY
NTEE classificationIRS BMFEducation (B99)
WebsiteHdr · item Jwww.s-a-s.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 $0.90 Management & general $0.10
Program services90%$490K
Management & general10%$56K
Total functional expensesLn 25$546K

Financial health

Is it on solid ground?

Program efficiency
90%
of spending reaches programs▲ +0.6% vs prior filing year
Operating runway
9.0mo
months of highly liquid reserves at operating expense rate▼ -17% vs prior filing year
Surplus margin
-10%
revenue over expenses, this year▼ -347% vs prior filing year

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Total assets
$646K
FY2022▼ -11%
Total assets by fiscal year
FY2020$684K
FY2021$727K
FY2022$646K
Total liabilities
$131K
FY2022▲ +0.9%
Total liabilities by fiscal year
FY2020$122K
FY2021$129K
FY2022$131K
Revenue less expensesPt I · Ln 19−$49K
Total assetsPt X · Ln 16$646K
Program-expense ratioPt IX · col B90%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 415

Balance Sheet

Part X · end of year
CashLn 1$172K
Total assetsLn 16$646K
Total liabilitiesLn 26$131K
Total net assetsLn 32$515K
Months of cash on handcomputed3.8

Statement of Revenue

Part VIII
Program service revenue$473K · 95%
Investment income$13K · 3%
Contributions & grants$5K · 1%
Other revenue$5K · 1%
Program service revenue95%$473K
Investment income3%$13K
Contributions & grants1%$5K
Other revenue1%$5K
Total revenueLn 12$497K

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $410K · Operating expenses/yr $546K
9.0 months
Where the money goes
Program services
Program services $490K · Total expenses $546K
90%
Management & General
Management & general $56K · Total expenses $546K
10%
Fundraising
Fundraising $0 · Total expenses $546K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $2K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $5K · Total revenue $497K
1%
Government reliance
Government grants — · Total revenue $497K
—
Earned-income share
Program service revenue $473K · Total revenue $497K
95%
Investment reliance
Investment income $13K · Total revenue $497K
+3%
Program self-sufficiency
Program service revenue $473K · Total expenses $546K
87%
Growth & trend
Revenue growth (YoY)
This year $497K · Prior year $517K
-4%
Net-asset trend (YoY)
End of year $515K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $497K · Expenses $546K
-10%
Liabilities-to-Assets
Total liabilities — · Total assets $646K
—
Net-asset ratio
Net assets $515K · Total assets $646K
80%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $238K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $646K
37%
People & payroll
Highest Reported Total Compensation
Individual Bonnie Saylor · Reported title Executive Director · Highest reported compensation $121K · Total expenses $546K
22%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $166K · Total expenses $546K
30%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 90%——
Overhead ratio 10%——
Fundraising cost ratio 0%——
Revenue growth -4%——
Legal fee ratio 0.9%——
Accounting fee ratio 1.0%——

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
$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.

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Governance & Policies

Part VI
  • 15Voting board membersPt VI · Ln 1a
  • 15Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • 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 spectroscopy and allied sciences, fostering member growth and collaboration.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

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

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2022 Latest Viewing $497K$546K-4% 990 PDF
FY2021 $517K$496K-3% 990 PDF
FY2020 $533K$471K 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) · FY2022IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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