Enhancement of the corrugated packaging industry

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 23 volunteers and 9 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $226K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$1.5M
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$396K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
21
of 22 voting members
Looks good: 21 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.2M
-11% vs prior year
Spent
$4.2M
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$4.2M
FY2024▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.6M
FY2021$3.6M
FY2022$3.9M
FY2023$4.7M
FY2024$4.2M
Expenses
$4.2M
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.8M
FY2021$3.4M
FY2022$3.7M
FY2023$3.8M
FY2024$4.2M
Net assets
$1.0M
FY2024▲ +0.7%
Tap a bar for its year
Net assets by fiscal year
FY2020$877K
FY2021$1.1M
FY2022$1.3M
FY2023$1.0M
FY2024$1.0M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1941.

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

Who runs it and what they're paid

27 people listed on the 990; $1.5M paid to officers and key staff.

Part VII, Section A · reportable compensation
President and CEO
$458,138Pt VII · Sec A
Senior Vice President
$332,779Pt VII · Sec A
Past President
$315,625Pt VII · Sec A
Technical Manager
$129,149Pt VII · Sec A
Director Admin & Data Srvcs
$123,390Pt VII · Sec A
Marketing /Admin Coordinator
$113,608Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dennis Colley$315,625$428,316$500,168$482,700$471,012
Robert McIlvaine$458,138$285,219———
Rachel Kenyon$332,779$301,723$295,357$264,463$257,553
Margaret Lacy$123,390$195,820$195,195$178,738$173,310
Mary Drain—$116,762$164,018$157,495$124,956
Caitlin Salaverria—$161,528$160,127$138,130$123,039
Chase Kammerer$129,149$124,401$119,640——
Victoria Miksis$113,608$111,835———

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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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

Improves the corrugated packaging industry through research and development.

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Provided by the organization

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2 programs · in their own filed words · FY2024
01

Enhancement of industry by providing uniform standards, educational programs, promotion, and dissemination of information to its approximately 116 members.

Pt IX · col B
02

Coordinating an effort within the industry to respond to the U.S. Environmental protection agency.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2021
Total grants receivedfrom 1 funder$50K
Grants paid · 4 grants · $95K · 2020–2023

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.2M
Ln 12
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$1K
Other incomeLn 4–11$128
Money outPt IX
$4.2M
Ln 25
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$375K
Total assetsLn 16$1.4M
LiabilitiesLn 26$396K
PeoplePt VI, VII
27
listed · VII A
PaidVII A6
Voting boardVI 1a22
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$1K
Other incomeLn 4–11$128
Total revenueLn 12$4.2M
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$369K
Cash and savings togetherLn 1–2$375K
Land, buildings, equipmentLn 10c$265K
Total assetsLn 16$1.4M
LiabilitiesLn 26$396K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 59
VolunteersI 623
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$30K$375K
Land, buildings, equipmentLn 10c$227K$265K
Total assetsLn 16$1.5M$1.4M
LiabilitiesLn 26$468K$396K
Net assetsLn 32$1.0M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.8M
Other salaries and wagesLn 7$272K
Pension plan contributionsLn 8$22K
Other employee benefitsLn 9$52K
Payroll taxesLn 10$95K
Legal feesLn 11b$140K
Accounting feesLn 11c$26K
Advertising and promotionLn 12$165K
Office expensesLn 13$116K
Information technologyLn 14$185K
OccupancyLn 16$122K
TravelLn 17$230K
Conferences, conventions and meetingsLn 19$243K
InterestLn 20$27K
InsuranceLn 23$25K
Other expenses (24a–d)Ln 24$645K
Total functional expensesLn 25$4.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $4.2M$4.2M$7K$1.0M 990 PDF
FY2023 $4.7M$3.8M$929K$1.0M 990 PDF
FY2022 $3.9M$3.7M$162K$1.3M 990 PDF
FY2021 $3.6M$3.4M$241K$1.1M 990 PDF
FY2020 $3.6M$3.8M−$209K$877K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $4,179,125 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $4,695,064$4,177,736
I-10 Investment incomePrior year $3$1,261
I-11 Other revenuePrior year $0$128
I-12 Total revenuePrior year $4,695,067$4,179,125
I-13 Grants and similar amounts paidPrior year $21,114$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,306,541$2,247,335
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,438,065$1,925,061
I-18 Total expensesPrior year $3,765,720$4,172,396
I-19 Revenue less expensesPrior year $929,347$6,729
Part VI · Governance 21 of 22 board members independent, no flags
VI-1a Voting members of the governing body22
VI-1b Independent voting members21
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,179,125 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,177,736$4,177,736
VIII-3 Investment incomeExcluded from tax $1,261$1,261
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $128$128
VIII-12 Total revenueRelated to mission $4,177,864 · Unrelated business $0 · Excluded from tax $1,261$4,179,125
Part IX · Statement of functional expenses $4,172,396 across 16 lines filed
IX-5 Pay of current officers, directors and key staff$1,806,062
IX-7 Other salaries and wages$272,435
IX-8 Pension plan contributions$21,811
IX-9 Other employee benefits$52,235
IX-10 Payroll taxes$94,792
IX-11b Legal fees$140,125
IX-11c Accounting fees$25,990
IX-12 Advertising and promotion$164,831
IX-13 Office expenses$115,923
IX-14 Information technology$185,474
IX-16 Occupancy$122,049
IX-17 Travel$230,284
IX-19 Conferences, conventions and meetings$243,477
IX-20 Interest$26,658
IX-23 Insurance$24,813
IX-24 Other expenses (24a–d)$645,437
IX-25 Total functional expenses$4,172,396
Part X · Balance sheet $1,414,272 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $30,102$5,967
X-2 Savings and temporary cash investments$368,845
X-4 Accounts receivableStart of year $1,207,463$713,274
X-9 Prepaid expenses and deferred chargesStart of year $15,062$60,763
X-10c Land, buildings and equipment, netStart of year $227,123$265,423
X-16 Total assetsStart of year $1,479,750$1,414,272
X-17 Accounts payable and accrued expensesStart of year $468,230$334,353
X-19 Deferred revenue$61,670
X-26 Total liabilitiesStart of year $468,230$396,023
X-27 Net assets without donor restrictionsStart of year $1,011,520$1,018,249
X-32 Total net assets or fund balancesStart of year $1,011,520$1,018,249
X-33 Total liabilities and net assetsStart of year $1,479,750$1,414,272
Part XI · Reconciliation of net assets $1,018,249 net assets at year end
XI-1 Total revenue$4,179,125
XI-2 Total expenses$4,172,396
XI-3 Revenue less expenses$6,729
XI-4 Net assets at start of year$1,011,520
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,018,249

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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