Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2019.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
What each dollar paid for.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
3 people listed on the 990.
Gregory Kats’s $270K as CEO is at the 95th percentile of top reported officer pay among 1851 $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
| Name | FY2025 | FY2024 | FY2023 |
|---|---|---|---|
| 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.
See Smart Surfaces Coalition 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
Helps cities become healthier and greener.
Questions for Smart Surfaces Coalition
Your first name shows with your question. Smart Surfaces Coalition answers here, for everyone.
To get programs in place
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2022 990, line by line.
Download 990
| Line | Start FY22 | End FY22 |
|---|---|---|
| Cash and savingsLn 1–2 | $80K | $89K |
| Total assetsLn 16 | $80K | $89K |
| LiabilitiesLn 26 | $8K | $7K |
| Net assetsLn 32 | $71K | $82K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| 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 | $240K | $240K | ||
| Pay of disqualified personsLn 6 | $0 | |||
| Other salaries and wagesLn 7 | $15K | $15K | ||
| Pension plan contributionsLn 8 | $0 | |||
| Other employee benefitsLn 9 | $5K | $5K | ||
| Payroll taxesLn 10 | $324 | $324 | ||
| Management feesLn 11a | $0 | |||
| Legal feesLn 11b | $0 | |||
| Accounting feesLn 11c | $1K | $1K | ||
| Lobbying feesLn 11d | $0 | |||
| Investment management feesLn 11f | $0 | |||
| Other fees for servicesLn 11g | $0 | |||
| Advertising and promotionLn 12 | $11K | $11K | ||
| Office expensesLn 13 | $0 | |||
| Information technologyLn 14 | $3K | $3K | ||
| RoyaltiesLn 15 | $0 | |||
| OccupancyLn 16 | $0 | |||
| TravelLn 17 | $1K | $1K | ||
| Travel and entertainment for public officialsLn 18 | $0 | |||
| Conferences, conventions and meetingsLn 19 | $0 | |||
| InterestLn 20 | $0 | |||
| Payments to affiliatesLn 21 | $0 | |||
| Depreciation, depletion and amortizationLn 22 | $0 | |||
| InsuranceLn 23 | $759 | $759 | ||
| Other expenses (24a–d)Ln 24 | $3K | $3K | ||
| All other expensesLn 24e | $0 | |||
| Total functional expensesLn 25 | $280K | $0 | $278K | $1K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS Apr 9, 2026 | $1.5M | $2.1M | −$616K | $733K | 990 PDF |
| FY2024Filed with the IRS May 6, 2025 | $2.1M | $1.9M | $231K | $1.3M | 990 PDF |
| FY2023Filed with the IRS Jul 18, 2024 | $2.5M | $1.3M | $1.2M | $1.3M | 990 PDF |
| FY2022 ViewingFiled with the IRS Jun 15, 2023 | $299K | $280K | $19K | $82K | 990 PDF |
| FY2021Filed with the IRS Oct 27, 2022 | $248K | $172K | $76K | $71K | 990 PDF |
| FY2020Filed with the IRS May 15, 2021 | $22K | $75K | −$52K | −$21K | 990 PDF |
Schedules filed Part IV
See the full FY2022 990 (6 parts)
Part I · Summary $298,832 revenue, 12 lines filed
Part VI · Governance 3 of 3 board members independent, 4 to look at
Part VIII · Statement of revenue $298,832 across 3 lines filed
Part IX · Statement of functional expenses $279,634 across 30 lines filed
Part X · Balance sheet $89,150 assets, 6 lines filed
Part XI · Reconciliation of net assets $82,241 net assets at year end
Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File
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