Standard Performance Evaluation Corporation FY2022 filing

Not tax-deductible

Gainesville, VA501(c)(6)EIN 77-0204283Revenue $912K in FY2022

On file with the IRSspec.org7001 Heritage Village Plz Ste 225, 20155-3095 · Gainesville, VATax-exempt since Nov 1989

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Establish,maintain and endorse a set of objective Standard Performance benchmarks for computers.

93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · 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
5 of 5
filings with a surplus
Average surplus $195K a year · 19% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$443K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$912K
+10% vs prior year
Spent
$726K
To programs
93%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$912K
FY2022▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$930K
FY2021$830K
FY2022$912K
FY2023$1.1M
FY2024$1.3M
Expenses
$726K
FY2022▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$819K
FY2021$692K
FY2022$726K
FY2023$854K
FY2024$952K
Net assets
$3.1M
FY2022▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.8M
FY2021$2.9M
FY2022$3.1M
FY2023$3.8M
FY2024$4.1M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1989.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $673K Management & general 6% · $42K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Standard Performance Evaluation Corporation 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

Sets and upholds computer performance standards for objective evaluation.

Provided by the organization

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1 program · $673K · in their own filed words · FY2022
01

Spec develops suites of benchmarks intended to measure computer performance. These suites are packaged with source code and are extensively tested for portability before release. They are available to the public for a fee covering development and administrative costs.

$673Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$912K
Ln 12
Fees for servicesLn 2g$911K
Investment incomeLn 3$2K
Money outPt IX
$726K
Ln 25
Programscol B$673K
Managementcol C$42K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$453K
Total assetsLn 16$3.5M
LiabilitiesLn 26$443K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$911K
Investment incomeLn 3$2K
Gains on assetsLn 7$0
Total revenueLn 12$912K
Assets in detailPt X, end of year
CashLn 1$178K
SavingsLn 2$276K
Cash and savings togetherLn 1–2$453K
InvestmentsLn 11–13$2.7M
Land, buildings, equipmentLn 10c$393K
Other assetsLn 15$0
Total assetsLn 16$3.5M
LiabilitiesLn 26$443K
Net assetsLn 32$3.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 6125
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$896K$453K
InvestmentsLn 11–13$2.0M$2.7M
Land, buildings, equipmentLn 10c$424K$393K
Total assetsLn 16$3.3M$3.5M
LiabilitiesLn 26$383K$443K
Net assetsLn 32$2.9M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$17K$17K
Accounting feesLn 11c$9K$9K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$3K$3K
Information technologyLn 14$45K$45K
RoyaltiesLn 15$0
OccupancyLn 16$31K$29K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$12K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$598K$573K$25K
All other expensesLn 24e$7K$7K$229
Total functional expensesLn 25$726K$673K$42K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$952K$325K$4.1M 990 PDF
FY2023 $1.1M$854K$213K$3.8M 990 PDF
FY2022 Viewing $912K$726K$186K$3.1M 990 PDF
FY2021 $830K$692K$138K$2.9M 990 PDF
FY2020 $930K$819K$111K$2.8M 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 FY2022 990 (6 parts)
Part I · Summary $912,103 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $817,387$910,595
I-10 Investment incomePrior year $12,599$1,508
I-11 Other revenue$0
I-12 Total revenuePrior year $829,986$912,103
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $691,648$726,246
I-18 Total expensesPrior year $691,648$726,246
I-19 Revenue less expensesPrior year $138,338$185,857
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $912,103 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $910,595$910,595
VIII-3 Investment incomeRelated to mission $1,508$1,508
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $912,103$912,103
Part IX · Statement of functional expenses $726,246 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesPrograms $17,085$17,085
IX-11c Accounting feesManagement $9,200$9,200
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $3,287$3,287
IX-14 Information technologyPrograms $45,354$45,354
IX-15 Royalties$0
IX-16 OccupancyPrograms $29,335 · Management $1,675$31,010
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $2,005$2,005
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$11,780
IX-23 InsurancePrograms $1,526$1,526
IX-24 Other expenses (24a–d)Programs $572,667 · Management $25,306$597,973
IX-24e All other expensesPrograms $6,797 · Management $229$7,026
IX-25 Total functional expensesPrograms $672,764 · Management $41,702 · Fundraising $0$726,246
Part X · Balance sheet $3,530,413 assets, 19 lines filed
Asset lines not itemized here account for $2,235; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $287,089$177,667
X-2 Savings and temporary cash investmentsStart of year $609,296$275,560
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $1,915$0
X-10c Land, buildings and equipment, netStart of year $424,040$392,913
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $1,999,284$2,682,038
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $3,321,624$3,530,413
X-17 Accounts payable and accrued expensesStart of year $5,034$9,846
X-19 Deferred revenueStart of year $377,898$433,207
X-26 Total liabilitiesStart of year $382,932$443,053
X-27 Net assets without donor restrictionsStart of year $2,938,692$3,087,360
X-32 Total net assets or fund balancesStart of year $2,938,692$3,087,360
X-33 Total liabilities and net assetsStart of year $3,321,624$3,530,413
Part XI · Reconciliation of net assets $3,087,360 net assets at year end
XI-1 Total revenue$912,103
XI-2 Total expenses$726,246
XI-3 Revenue less expenses$185,857
XI-4 Net assets at start of year$2,938,692
XI-8 Prior period adjustments−$37,189
XI-10 Net assets at end of year$3,087,360

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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