Source Evaluation Society FY2024 filing

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The mission of the Source Evaluation Society is to advance the applied sciences relating to Source Evaluation with respect to air pollution and air pollution control by: (1) promoting the development of concepts and techniques relating to the field; (2) encouraging related professional development and knowledge; and (3) striving to ensure the highest professional standards by its members.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-1874630) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
98¢ of each $1 spent went to programs.
$1K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $62K a year · 14% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
98%
of spending
98% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1K
to officers and key staff · 0.1% of spending
Pay to officers and key staff is 0.1% of spending.
Part VII, Section A
9.4 mo
of spending, in cash
9.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.1M
+664% vs prior year
Spent
$860K
To programs
98%
Net assets
$672K
By yearFY2020–FY2025
Revenue
$1.1M
FY2024▲ +664%
Tap a bar for its year
Revenue by fiscal year
FY2020$534K
FY2021$97K
FY2022$110K
FY2023$138K
FY2024$1.1M
FY2025$699K
Expenses
$860K
FY2024▲ +736%
Tap a bar for its year
Expenses by fiscal year
FY2020$514K
FY2021$149K
FY2022$80K
FY2023$103K
FY2024$860K
FY2025$553K
Net assets
$672K
FY2024▲ +40%
Tap a bar for its year
Net assets by fiscal year
FY2020$467K
FY2021$415K
FY2022$445K
FY2023$480K
FY2024$672K
FY2025$818K

From the FY2024 Form 990 (year ending March 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1995.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $839K Management & general 2% · $21K

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

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Who runs it and what they're paid

11 people listed on the 990; $1K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$1,000Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jonathan Lewis$1,000$1,000————
Sheri Heldstab——$1,000$1,000——
Yves Tondeur————$1,000$1,000

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 Source Evaluation Society executive salaries →

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

Advances air pollution science and control through research, professional development, and high standards.

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3 programs · $838K · in their own filed words · FY2023
01

Produced annual conferences in panama city FL april 2-7, 2023 and kingsport TN march 24-19, 2024.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-1874630) · Dispute this line
$772Kprogram expense
02

Provided qualified source test individual (qsti) examination program for approximately 1,178 individuals.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-1874630) · Dispute this line
$60Kprogram expense
03

Sponsored the george w. Walsh scholarship to manhattan university and the matt devito scholarship to fairmont state university.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-1874630) · Dispute this line
$7Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$991K
Gifts and grantsLn 1h$62K
Money outPt IX
$860K
Ln 25
Programscol B$839K
Managementcol C$21K
Owns and owesPt X
$672K
net assets · Ln 32
Cash and savingsLn 1–2$672K
Total assetsLn 16$672K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$62K
Fees for servicesLn 2g$991K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$672K
Cash and savings togetherLn 1–2$672K
Total assetsLn 16$672K
LiabilitiesLn 26$0
Net assetsLn 32$672K
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
Fiscal year endsHeaderMarch
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 FY24End FY24
Cash and savingsLn 1–2$480K$672K
Total assetsLn 16$480K$672K
LiabilitiesLn 26$0$0
Net assetsLn 32$480K$672K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K$8K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$5K$5K
Office expensesLn 13$3K$3K
Information technologyLn 14$905$905
Conferences, conventions and meetingsLn 19$775K$772K$3K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$60K$60K
Total functional expensesLn 25$860K$839K$21K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 14, 2026 $699K$553K$146K$818K 990 PDF
FY2024 ViewingFiled with the IRS Feb 17, 2025 $1.1M$860K$192K$672K 990 PDF
FY2023Filed with the IRS Feb 15, 2024 $138K$103K$35K$480K 990 PDF
FY2022Filed with the IRS Feb 14, 2023 $110K$80K$30K$445K 990 PDF
FY2021Filed with the IRS Feb 14, 2022 $97K$149K−$52K$415K 990 PDF
FY2020Filed with the IRS Feb 7, 2022 $534K$514K$19K$467K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,052,320 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $18,203$61,576
I-9 Program service revenuePrior year $119,450$990,744
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $137,653$1,052,320
I-13 Grants and similar amounts paidPrior year $10,000$8,002
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 $92,893$852,108
I-18 Total expensesPrior year $102,893$860,110
I-19 Revenue less expensesPrior year $34,760$192,210
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,052,320 across 5 lines filed
VIII-1b Membership dues$11,365
VIII-1f All other contributions, gifts and grants$50,211
VIII-1h Total contributions, gifts and grants$61,576
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $990,744$990,744
VIII-12 Total revenueRelated to mission $990,744 · Unrelated business $0 · Excluded from tax $0$1,052,320
Part IX · Statement of functional expenses $860,110 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $8,002$8,002
IX-11c Accounting feesManagement $5,056$5,056
IX-11g Other fees for servicesManagement $4,914$4,914
IX-13 Office expensesManagement $3,433$3,433
IX-14 Information technologyManagement $905$905
IX-19 Conferences, conventions and meetingsPrograms $771,924 · Management $2,846$774,770
IX-23 InsuranceManagement $3,526$3,526
IX-24 Other expenses (24a–d)Programs $59,504$59,504
IX-25 Total functional expensesPrograms $839,430 · Management $20,680 · Fundraising $0$860,110
Part X · Balance sheet $671,872 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $479,662$671,872
X-16 Total assetsStart of year $479,662$671,872
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $479,662$671,872
X-32 Total net assets or fund balancesStart of year $479,662$671,872
X-33 Total liabilities and net assetsStart of year $479,662$671,872
Part XI · Reconciliation of net assets $671,872 net assets at year end
XI-1 Total revenue$1,052,320
XI-2 Total expenses$860,110
XI-3 Revenue less expenses$192,210
XI-4 Net assets at start of year$479,662
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$671,872

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

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