International Function Point Users Group Incorporated

Not tax-deductible

East Windsor, NJ501(c)(6)EIN 31-1226277Revenue $237K in FY2025

On file with the IRSifpug.org50 Millstone Road Bldg 200 215, 08520-1429 · East Windsor, NJTax-exempt since Jul 1988

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To promote and encourage the use of the Function Point analysis and other software measurement techniques through the following: member services, conference services, educational services, Function Point counting practices and professional certification and research studies.

45¢ of each $1 spent went to programs.
Run by 9 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $10K a year · 5% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
45%
of spending
Concern: 45% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$27K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$237K
+19% vs prior year
Spent
$253K
To programs
45%
Net assets
$1.0M
By yearFY2020–FY2025
Revenue
$237K
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$193K
FY2021$199K
FY2022$195K
FY2023$186K
FY2024$198K
FY2025$237K
Expenses
$253K
FY2025▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$193K
FY2021$168K
FY2022$202K
FY2023$224K
FY2024$228K
FY2025$253K
Net assets
$1.0M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$901K
FY2021$1.0M
FY2022$999K
FY2023$995K
FY2024$1.0M
FY2025$1.0M

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1988.

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

Where the money goes

45 cents of each dollar spent went to programs.

Program services 45% · $114K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See International Function Point Users Group Incorporated 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 15aNo

Programs and updates

Promotes software measurement techniques through education, certification, and research.

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Provided by the organization

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1 program · $114K · in their own filed words · FY2024
01

Member Services

To provide counting practices hotlines, distribute articles, ideas and updates through publications, and to provide membership directories and vendor lists to members.

$114Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$237K
Ln 12
Fees for servicesLn 2g$237K
Money outPt IX
$253K
Ln 25
Programscol B$114K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$77K
Total assetsLn 16$1.1M
LiabilitiesLn 26$27K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$237K
Total revenueLn 12$237K
Assets in detailPt X, end of year
CashLn 1$77K
Cash and savings togetherLn 1–2$77K
InvestmentsLn 11–13$997K
Total assetsLn 16$1.1M
LiabilitiesLn 26$27K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 50
VolunteersI 69
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$83K$77K
InvestmentsLn 11–13$1.0M$997K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$70K$27K
Net assetsLn 32$1.0M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$139K
Accounting feesLn 11c$4K
Investment management feesLn 11f$6K
Office expensesLn 13$912
Information technologyLn 14$20K
TravelLn 17$33K
Conferences, conventions and meetingsLn 19$26K
InterestLn 20$285
InsuranceLn 23$2K
Other expenses (24a–d)Ln 24$23K
Total functional expensesLn 25$253K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $237K$253K−$17K$1.0M 990 PDF
FY2024 $198K$228K−$29K$1.0M 990 PDF
FY2023 $186K$224K−$38K$995K 990 PDF
FY2022 $195K$202K−$6K$999K 990 PDF
FY2021 $199K$168K$31K$1.0M 990 PDF
FY2020 $193K$193K−$271$901K 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 FY2025 990 (6 parts)
Part I · Summary $236,542 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $198,092$236,542
I-10 Investment incomePrior year $115$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $198,207$236,542
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $227,550$253,249
I-18 Total expensesPrior year $227,550$253,249
I-19 Revenue less expensesPrior year −$29,343−$16,707
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $236,542 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $236,542$236,542
VIII-12 Total revenueRelated to mission $236,542 · Unrelated business $0 · Excluded from tax $0$236,542
Part IX · Statement of functional expenses $253,249 across 10 lines filed
IX-11a Management fees$138,720
IX-11c Accounting fees$3,800
IX-11f Investment management fees$6,000
IX-13 Office expenses$912
IX-14 Information technology$19,859
IX-17 Travel$33,006
IX-19 Conferences, conventions and meetings$25,716
IX-20 Interest$285
IX-23 Insurance$1,891
IX-24 Other expenses (24a–d)$23,060
IX-25 Total functional expenses$253,249
Part X · Balance sheet $1,073,720 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $82,733$77,210
X-11 Publicly traded securitiesStart of year $1,000,159$996,510
X-16 Total assetsStart of year $1,086,598$1,073,720
X-17 Accounts payable and accrued expensesStart of year $638$4,601
X-19 Deferred revenueStart of year $68,865$22,381
X-26 Total liabilitiesStart of year $69,503$26,982
X-27 Net assets without donor restrictionsStart of year $1,017,095$1,046,738
X-32 Total net assets or fund balancesStart of year $1,017,095$1,046,738
X-33 Total liabilities and net assetsStart of year $1,086,598$1,073,720
Part XI · Reconciliation of net assets $1,046,738 net assets at year end
XI-1 Total revenue$236,542
XI-2 Total expenses$253,249
XI-3 Revenue less expenses−$16,707
XI-4 Net assets at start of year$1,017,095
XI-5 Net unrealized gains (losses) on investments$46,350
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,046,738

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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