Smart Surfaces Coalition EIN 83-3274838

Smart Surfaces Coalition

EIN  83-3274838 Public charity (501(c)(3)) Washington, DC
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Size
$1–10M
What they do
Helps cities become healthier and greener.
Leadership
Gregory Kats · CEO · $270K
Money in and out
$1.5M revenue, $2.1M expenses
Bottom line
79% program efficiency

Helps cities become healthier and greener. For fiscal year 2025 it reported $1.5M in revenue, $2.1M in expenses, and $733K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$1.5M
Pt VIII · Ln 12
Total expenses
$2.1M
Pt IX · Ln 25
Net assets
$733K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$616K
Where spending went · Part IX cols B–D
Program services $0.79 Management & general $0.17 Fundraising $0.04
Program efficiency
79%
of spending reaches programs▲ +14% vs prior filing year
Operating runway
4.4mo
months of highly liquid reserves at operating expense rate▼ -50% vs prior filing year
Surplus margin
-41%
revenue over expenses, this year▼ -475% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$1.5M
FY2025▼ -29%
Expenses
$2.1M
FY2025▲ +13%
Total assets
$933K
FY2025▼ -32%
Total liabilities
$200K
FY2025▲ +598%
Total revenue
$1.5M
Pt VIII · Ln 12
Total expenses
$2.1M
Pt IX · Ln 25
Net assets
$733K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$616K
Total assetsPt X · Ln 16$933K
Program-expense ratioPt IX · col B79%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 46
Mission & Programs · Part III

Where the work happens

1 program service account for $1.7M of program spending, described in the organization's own filed words · FY2025.
01

Engaged with 10 cities and sfo international airport to provide heat analysis in order to identify and address urban heat factors

$1.7Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSmart Surfaces Coalition
EINHdr · item D83-3274838
Principal addressHdr · item CWashington, DC
WebsiteHdr · item Jsmartsurfacescoalition.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MDC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C05)
Ruling yearIRS BMFMar 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$270,192Pt VII · Sec A
Program Manager
$164,689Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Gregory Kats’s $270K as CEO is at the 95th percentile of top reported officer pay among 1845 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2025FY2024FY2023
Gregory Kats$270,192$227,796
Gregory H Kats$214,224
William Updike$164,689$161,414

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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Statement of Revenue

Part VIII
Contributions & grants$1.5M · 99%
Investment income$22K · 1%
Contributions & grants99%$1.5M
Investment income1%$22K
Total revenueLn 12$1.5M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.79 Management & general $0.17 Fundraising $0.04
Program services79%$1.7M
Management & general17%$363K
Fundraising4%$92K
Total functional expensesLn 25$2.1M

Balance Sheet

Part X · end of year
CashLn 1$783K
Total assetsLn 16$933K
Total liabilitiesLn 26$200K
Total net assetsLn 32$733K
Months of cash on handcomputed4.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $783K · Operating expenses/yr $2.1M
4.4 months
Where the money goes
Program services
Program services $1.7M · Total expenses $2.1M
79%
Management & General
Management & general $363K · Total expenses $2.1M
17%
Fundraising
Fundraising $92K · Total expenses $2.1M
4%
Cost to raise $1
Fundraising expense (3-yr avg) $98K · Solicited contributions (3-yr avg) $1.9M
$0.05 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.5M · Total revenue $1.5M
99%
Government reliance
Government grants — · Total revenue $1.5M
Earned-income share
Program service revenue $0 · Total revenue $1.5M
0%
Investment reliance
Investment income $22K · Total revenue $1.5M
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $2.1M
0%
Growth & trend
Revenue growth (YoY)
This year $1.5M · Prior year $2.1M
-29%
Net-asset trend (YoY)
End of year $733K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.5M · Expenses $2.1M
-41%
Liabilities-to-Assets
Total liabilities — · Total assets $933K
Net-asset ratio
Net assets $733K · Total assets $933K
79%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $933K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Gregory Kats · Reported title CEO · Highest reported compensation $270K · Total expenses $2.1M
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.3M · Total expenses $2.1M
60%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 79%
Overhead ratio 17%
Fundraising cost ratio 6%
Revenue growth -29%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$617K
Grants paid · 3 grants · $286K · 2023–2025
Harvard Th Chan School Public HealtFY2024$50,000

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.5M revenue · viewing · ⤓ 990 PDF
FY2024$2.1M revenue · ⤓ 990 PDF
FY2023$2.5M revenue · ⤓ 990 PDF
FY2022$299K revenue · ⤓ 990 PDF
FY2021$248K revenue · ⤓ 990 PDF
FY2020$22K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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