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Cooling Technology Institute

Not tax-deductible

Houston, TX501(c)(6)Since 1970EIN 74-1335687

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To advocate and promote the use of environmentally responsible evaporative heat transfer systems for the benefit of the public.

100¢ of each $1 spent went to programs.
Run by 100 volunteers and 4 employees.
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
4 of 6
filings with a surplus
Average surplus $22K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$155K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
21 mo
of spending, in cash
Looks good: 21.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.6M
55% of total assets
Fine: liabilities are 55% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+15% vs prior year
Spent
$1.2M
To programs
100%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$1.4M
FY2025▲ +15%
Revenue by fiscal year
FY2020$1.1M
FY2021$669K
FY2022$1.0M
FY2023$1.1M
FY2024$1.2M
FY2025$1.4M
Expenses
$1.2M
FY2025▼ -1%
Expenses by fiscal year
FY2020$985K
FY2021$826K
FY2022$974K
FY2023$1.1M
FY2024$1.2M
FY2025$1.2M
Net assets
$1.3M
FY2025▲ +13%
Net assets by fiscal year
FY2020$1.2M
FY2021$1.1M
FY2022$1.1M
FY2023$1.2M
FY2024$1.1M
FY2025$1.3M

From the FY2025 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: FY2025. IRS ruling in Jul 1952.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.2M

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

11 people listed on the 990; $155K paid to officers and key staff.

Part VII, Section A · reportable compensation
Virginia Manser
Administrato
$155,419Pt VII · Sec A
James L Baker
President
$0Pt VII · Sec A
Billy Childers
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Ian Horne
Director
$0Pt VII · Sec A
Jeff Mallory
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Bob Neely
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Virginia Manser$155,419$145,965$127,984$116,671$111,171

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 15aNo

Programs and updates

Promotes environmentally friendly cooling systems for public benefit.

Provided by the organization

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Other incomeLn 4–11$938K
Gifts and grantsLn 1h$338K
Investment incomeLn 3$81K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.2M
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$2.8M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$338K
Investment incomeLn 3$81K
Other incomeLn 4–11$938K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$547K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$2.1M
Other assetsLn 15$6K
Total assetsLn 16$2.8M
LiabilitiesLn 26$1.6M
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 54
VolunteersI 6100
Fiscal year endsHeaderDecember
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$2.0M$2.1M
Total assetsLn 16$2.5M$2.8M
LiabilitiesLn 26$1.4M$1.6M
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$155K$155K
Other salaries and wagesLn 7$168K$168K
Pension plan contributionsLn 8$48K$48K
Payroll taxesLn 10$25K$25K
Legal feesLn 11b$17K$17K
Accounting feesLn 11c$15K$15K
Advertising and promotionLn 12$36K$36K
Office expensesLn 13$84K$84K
OccupancyLn 16$69K$69K
InsuranceLn 23$90K$90K
Other expenses (24a–d)Ln 24$426K$426K
All other expensesLn 24e$76K$76K
Total functional expensesLn 25$1.2M$1.2M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.4M$1.2M$147K$1.3M 990 PDF
FY2024 $1.2M$1.2M−$44K$1.1M 990 PDF
FY2023 $1.1M$1.1M$53K$1.2M 990 PDF
FY2022 $1.0M$974K$29K$1.1M 990 PDF
FY2021 $669K$826K−$157K$1.1M 990 PDF
FY2020 $1.1M$985K$103K$1.2M 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 (4 parts)
Part VIII · Statement of revenue $1,357,673 across 6 lines filed
Lines not itemized here account for $543,205 of total revenue; see the IRS return.
VIII-1b Membership dues$337,762
VIII-1h Total contributions, gifts and grants$337,762
VIII-3 Investment incomeExcluded from tax $81,449$81,449
VIII-5 RoyaltiesRelated to mission $13,163$13,163
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $193,429 · Unrelated business $188,665$382,094
VIII-12 Total revenueRelated to mission $749,797 · Unrelated business $188,665 · Excluded from tax $81,449$1,357,673
Part IX · Statement of functional expenses $1,210,387 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $155,419$155,419
IX-7 Other salaries and wagesPrograms $167,921$167,921
IX-8 Pension plan contributionsPrograms $48,499$48,499
IX-10 Payroll taxesPrograms $24,994$24,994
IX-11b Legal feesPrograms $17,210$17,210
IX-11c Accounting feesPrograms $15,357$15,357
IX-12 Advertising and promotionPrograms $35,919$35,919
IX-13 Office expensesPrograms $84,271$84,271
IX-16 OccupancyPrograms $68,758$68,758
IX-23 InsurancePrograms $90,064$90,064
IX-24 Other expenses (24a–d)Programs $426,264$426,264
IX-24e All other expensesPrograms $75,711$75,711
IX-25 Total functional expensesPrograms $1,210,387 · Management $0 · Fundraising $0$1,210,387
Part X · Balance sheet $2,831,279 assets, 11 lines filed
Asset lines not itemized here account for $6,837; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $325,759$547,307
X-2 Savings and temporary cash investmentsStart of year $1,643,963$1,567,810
X-4 Accounts receivableStart of year $455,475$637,382
X-9 Prepaid expenses and deferred chargesStart of year $70,747$66,105
X-15 Other assetsStart of year $15,077$5,838
X-16 Total assetsStart of year $2,517,858$2,831,279
X-17 Accounts payable and accrued expensesStart of year $803,625$955,158
X-25 Other liabilitiesStart of year $585,036$599,638
X-26 Total liabilitiesStart of year $1,388,661$1,554,796
X-32 Total net assets or fund balancesStart of year $1,129,197$1,276,483
X-33 Total liabilities and net assetsStart of year $2,517,858$2,831,279
Part XI · Reconciliation of net assets $1,276,483 net assets at year end
XI-1 Total revenue$1,357,673
XI-2 Total expenses$1,210,387
XI-3 Revenue less expenses$147,286
XI-4 Net assets at start of year$1,129,197
XI-10 Net assets at end of year$1,276,483

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

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