Civic Intelligence

Illuminating Engineering Society

990 • Fiscal year 2023 • EIN 13-1767038

Jul 01, 2023 to Dec 31, 2023 • Filed on Apr 22, 2024

85 Broad Street 17 FLNew York, NY 10004

(212) 248-5000

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$7,306,323

Down $5,001,789 (-41%) from 2022

Net Assets

Down

$5,726,082

Down $4,717,417 (-45%) from 2022

Liabilities

Down

$1,580,241

Down $284,372 (-15%) from 2022

Revenue And Expenses

Revenue

Down

$3,821,163

Down $1,405,214 (-27%) from 2022

Expenses

Down

$4,376,298

Down $4,032,028 (-48%) from 2022

Net Income

Up

-$555,135

Up $2,626,814 (+83%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $14,469,493Liabilities 2011: $935,467Net Assets 2011: $13,534,0262011Assets 2012: $15,622,989Liabilities 2012: $712,023Net Assets 2012: $14,910,9662012Assets 2013: $17,124,323Liabilities 2013: $748,951Net Assets 2013: $16,375,3722013Assets 2014: $18,604,970Liabilities 2014: $836,945Net Assets 2014: $17,768,0252014Assets 2015: $19,482,655Liabilities 2015: $1,309,017Net Assets 2015: $18,173,6382015Assets 2016: $20,567,831Liabilities 2016: $717,302Net Assets 2016: $19,850,5292016Assets 2017: $21,750,831Liabilities 2017: $1,280,802Net Assets 2017: $20,470,0292017Assets 2018: $23,022,696Liabilities 2018: $2,417,958Net Assets 2018: $20,604,7382018Assets 2019: $22,707,576Liabilities 2019: $2,723,301Net Assets 2019: $19,984,2752019Assets 2020: $18,835,076Liabilities 2020: $2,361,176Net Assets 2020: $16,473,9002020Assets 2021: $17,570,953Liabilities 2021: $2,332,568Net Assets 2021: $15,238,3852021Assets 2022: $12,308,112Liabilities 2022: $1,864,613Net Assets 2022: $10,443,4992022Assets 2023: $7,306,323Liabilities 2023: $1,580,241Net Assets 2023: $5,726,0822023Assets 2023: $12,927,718Liabilities 2023: $6,567,522Net Assets 2023: $6,360,1962023Assets 2024: $4,012,692Liabilities 2024: $635,230Net Assets 2024: $3,377,4622024

Highlighted filing

2023

Assets$7,306,323
Liabilities$1,580,241
Net Assets$5,726,082

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $6,638,207Expenses 2011: $4,953,041Net Income 2011: $1,685,1662011Revenue 2012: $6,903,978Expenses 2012: $5,510,707Net Income 2012: $1,393,2712012Revenue 2013: $7,162,898Expenses 2013: $5,619,860Net Income 2013: $1,543,0382013Revenue 2014: $7,379,695Expenses 2014: $6,093,494Net Income 2014: $1,286,2012014Revenue 2015: $7,070,457Expenses 2015: $6,647,024Net Income 2015: $423,4332015Revenue 2016: $8,341,476Expenses 2016: $6,938,871Net Income 2016: $1,402,6052016Revenue 2017: $8,094,023Expenses 2017: $7,477,995Net Income 2017: $616,0282017Revenue 2018: $8,872,722Expenses 2018: $8,230,547Net Income 2018: $642,1752018Revenue 2019: $8,197,833Expenses 2019: $9,092,773Net Income 2019: -$894,9402019Revenue 2020: $5,095,869Expenses 2020: $8,661,589Net Income 2020: -$3,565,7202020Revenue 2021: $4,316,223Expenses 2021: $6,441,858Net Income 2021: -$2,125,6352021Revenue 2022: $5,226,377Expenses 2022: $8,408,326Net Income 2022: -$3,181,9492022Revenue 2023: $3,821,163Expenses 2023: $4,376,298Net Income 2023: -$555,1352023Revenue 2023: $4,676,147Expenses 2023: $7,106,187Net Income 2023: -$2,430,0402023Revenue 2024: $5,751,841Expenses 2024: $8,147,207Net Income 2024: -$2,395,3662024

Highlighted filing

2023

Revenue$3,821,163
Expenses$4,376,298
Net Income-$555,135
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Dec 31, 2023
Signed
Apr 22, 2024
Return Version
2023v5.0
Gross Receipts
$5,131,858
Mission and Program Overview

Mission

The illuminating engineering society ("ies") seeks to improve the lighting environment by bringing together those with lighting knowledge and by translating that knowledge into actions that benefit the public.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,258,773$3,675,984▲ $417,211
Land, Buildings, and Equipment, Net$1,725,395$1,621,994▼ $103,401
Savings and Temporary Cash Investments$2,618,700$1,196,348▼ $1,422,352
Cash and Non-Interest-Bearing Accounts$414,603$341,761▼ $72,842
Prepaid Expenses and Deferred Charges$381,599$273,483▼ $108,116
Accounts Receivable$247,388$196,753▼ $50,635
Total Assets$12,927,718$7,306,323▼ $5,621,395
Other Assets Total$4,281,260$0▼ $4,281,260
Liabilities
Other Liabilities$5,228,090$987,357▼ $4,240,733
Accounts Payable and Accrued Expenses$493,611$468,529▼ $25,082
Deferred Revenue$845,821$124,355▼ $721,466
Total Liabilities$6,567,522$1,580,241▼ $4,987,281
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,177,429$4,565,862▼ $611,567
Net Assets With Donor Restrictions$1,182,767$1,160,220▼ $22,547
Total Net Assets Fund Balance$6,360,196$5,726,082▼ $634,114
Total Liabilities and Net Assets / Fund Balance$12,927,718$7,306,323▼ $5,621,395

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,456,050$968,263$2,424,313
Other Land Buildings$153,342$298,973$452,315
Equipment$12,602$116,331$128,933

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,182,767$340▲ $39,259$62,146$1,160,220
2022$3,371,025$20,405▲ $186,635$2,395,298$1,182,767
2021$3,809,815$1,240▼ $315,533$124,497$3,371,025
2020$3,652,507$1,740▲ $248,568$93,000$3,809,815
2019$3,614,407$5,357▲ $92,547$59,804$3,652,507
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Colleen HarperExecutive DirectorFT$262,500$53,957$316,457
Olga LoukinaChief Financial OfficerFT$208,808$50,446$259,254
Paul P TarriconeEditor and PublisherFT$149,598$27,486$177,084
Brienne MusselmanDirector of Education & StandardsFT$163,231$11,559$174,790
Patricia McgillicuddySr. Manager of Technical ContentFT$141,229$22,491$163,720
Klysha RossDirector of OperationsFT$140,294$10,746$151,040
Graham KirkDirector of Marketing & Business DevelopmentFT$114,731$20,351$135,082
Revenue and Support

Revenue Composition

Contributions and Grants
$693,484
Program Service Revenue
$2,579,183
Investment Income
$282,221
Other Revenue
$266,275
All Other Contributions
$86,870
Change in Net Assets
$-555,135

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,809,862
Revenue Not Reported on Financial Statements
$11,301
Revenue Not Reported on Form 990
$-2,188
Total Revenue per Audited Statements
$3,807,674
Total Revenue per Form 990
$3,821,163
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,026,398
Salaries, Compensation, and Employee Benefits$1,342,798
Grants and Similar Amounts Paid$7,102
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$1,074,170--$1,074,170
Other Salaries and Wages$622,554$238,180-$860,734
Fees for Services Other$385,867$58,161-$444,028
Current Officers, Directors, Trustees, and Key Employees$197,588$76,892-$274,480
Occupancy$192,488$73,643-$266,131
Travel$92,516$81,929-$174,445
Office Expenses$110,284$20,458-$130,742
Depreciation Depletion$74,788$28,613-$103,401
Advertising$100,740--$100,740
Other Employee Benefits$65,565$27,524-$93,089
Payroll Taxes$57,915$14,334-$72,249
Other Expenses$98,000$44,227-$44,227
Pension Plan Contributions$29,755$12,491-$42,246
Insurance-$37,735-$37,735
Fees for Services Legal-$32,150-$32,150
Fees for Services Accounting-$24,780-$24,780
Fees for Service Investment Mgmnt Fees-$11,301-$11,301
Grants to Domestic Individuals$7,102--$7,102
All Other Expenses$6,955--$6,955
Total Functional Expenses$3,531,182$845,116$0$4,376,298

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,386,744
Total Expenses per Form 990$4,376,298
Expenses per Audited Statements$4,364,997
Expenses Not Reported on Form 990$21,747
Expenses Not Reported on Financial Statements$11,301
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$987,357
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

During 2023, the society elected to change its year-end from a fiscal year ending june 30 to a calendar year ending december 31. Accordingly, the accompanying tax returns are for the six months ended december 31, 2023 and for the year ended june 30, 2023.

Form 990, Part VI, Section A, Line 6

The illuminating engineering society was incorporated as a membership organization.

Form 990, Part VI, Section A, Line 7A

There is an annual election of board of directors and officers. President, past president, and vice president serve for one year. Treasurer and directors serve for two years.

Form 990, Part VI, Section B, Line 11B

The form 990 will be reviewed by the treasurer prior to filing.

Form 990, Part VI, Section B, Line 12C

Anyone who falls under the clause is required to sign the statement annually.

Form 990, Part VI, Section B, Line 15

The executive committee of the board has reviews comparable statistical data and deliberates and approved compensation annually. The executive director performs an annual evaluation and approves compensation annually.

Form 990, Part VI, Section C, Line 19

Ies makes its governing documents and conflict of interest policy available to the public upon request. Ies's form 990 and financial statements are available on the internet.

Filing and Contact Details

Filer

Filer Name
Illuminating Engineering Society
EIN
13-1767038
Phone
2122485000
Address
85 BROAD STREET 17 FL, NEW YORK, NY 10004

Signing Officer

Name
Ira Rothman
Title
Treasurer
Phone
2122485000
Signed
2024-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ira Rothman
Formed
1906
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
22
Volunteers
500

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Additional Explanations

Part I - Line 1

The ies seeks to improve the lighting environment by bringing together those with lighting knowledge and by the translating that knowledge into actions that benefit the public.

Part III - Line 4A

Conferences: ies annual conference is a range of educational programming including workshops, seminars, immersive experiences, tours, networking, and paper and poster presentation on the art, design, science, and research of lighting relevant to lighting professional educators, and related design disciplines. Street and area lighting conference (salc) is an educational conference held once a year which is weighted towards roadway lighting issues. Illuminating awards (ia) event recognizes individuals for professionalism, ingenuity, and originality in lighting design based on the individual merit of each entry. Judges are selected from a broad professional spectrum, representing knowledge of lighting and design excellence.

Part III - Line 4B

Standards, research, leukos & technical committees: the primary role of the program is to develop lighting standards for the benefit of the public. Volunteer technical committees of industry experts and interested parties work diligently to develop and maintain ies lighting library, consisting of approximately 70 publications that have been vetted though ansi accredited standards development organization (sdo) process. Our documents include recommended practices for many lighting applications, industry standards on light source and luminaire measurement and testing, and a variety of technical memoranda and design guide documents covering a wide expanse of illumination topics. Leukos is an online, quarterly journal which is an international venue for technical developments, scientific discoveries, and experimental results of current interest or lasting importance in the applied use of light.

Part III - Line 4C

Membership: the illuminating engineering society is a membership organization of more than 6,000 engineers, architects, designers, educators, students, contractors, distributors, utility personnel, manufacturers and scientists in nearly 60 countries. Ies is the premier source of learning and knowledge for the lighting profession, and provides resources, education, and standards to enhance the efficacy of those working to improve the lighted environment. The ies membership department manages and cultivates relationships with members; focuses on member satisfaction, engagement, retention, and acquisition; coordinates with local member groups; evaluates and enhances member benefits.

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 385,867. Management and general expenses 58,161. Fundraising expenses 0. Total expenses 444,028.

FORM 990, PART XI, LINE 9:

Restricted funds withdrawn by donor -55,044.

Financial Statement Notes

PART V, LINE 4:

The board designated funds were established to receive contributions and grants in order to further the educational goals of ies. The temporarily restricted funds have been contributed to ies for specific purposes, primarily for lighting education, awards and scholarships.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 21,747.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 21,747.

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IRS990/Form990PartVIISectionAGrp/PersonNm19BRIENNE MUSSELMAN
IRS990/Form990PartVIISectionAGrp/PersonNm20GRAHAM KIRK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt16SR. MANAGER OF TECHNICAL CONTENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17EDITOR AND PUBLISHER
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR OF EDUCATION & STANDARDS
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIR. OF MARKETING & BUSINESS DEVELOPMENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01906
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ILLUMINATING ENGINEERING SOCIETY ("IES") SEEKS TO IMPROVE THE LIGHTING ENVIRONMENT BY BRINGING TOGETHER THOSE WITH LIGHTING KNOWLEDGE AND BY TRANSLATING THAT KNOWLEDGE INTO ACTIONS THAT BENEFIT THE PUBLIC.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt057251
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IRS990/OtherExpensesGrp/Desc2DEVELOPMENT FUND ACTIVI
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IRS990/ProgramServiceRevenueGrp/Desc2LIGHTING LIBRARY SUBSC
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1141725
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311636
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1374455
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2141725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt397156
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt411636
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IRS990/ProgSrvcAccomActy2Grp/Desc0STANDARDS, RESEARCH, LEUKOS & TECHNICAL COMMITTEES: SEE SCHEDULE O
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0238881
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP - SEE SCHEDULE O
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt07102
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt068887
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LD+A & EDITORIAL:PRODUCTION COSTS FOR LD+A. LD+A MONTHLY MAGAZINE IS INTENDED FOR PROFESSIONALS INVOLVED IN THE ART, SCIENCE, STUDY, MANUFACTURE, TEACHING AND IMPLEMENTATION OF LIGHTING. LD+A IS DESIGNED TO ENHANCE AND IMPROVE THE PRACTICE OF LIGHTING AND AUTHORITATIVELY REPORTS, IN A COMPREHENSIVE MANNER, THE LATEST TECHNICAL DEVELOPMENTS, INDUSTRY TRENDS AND NEWS OF THE LIGHTING INDUSTRY. LD+A FURTHER SERVES MEMBERSHIP VIA EDUCATIONAL CAPACITY.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0531456
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IRS990/PYInvestmentIncomeAmt0109070
IRS990/PYOtherExpensesAmt04061882
IRS990/PYOtherRevenueAmt0244581

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$0.64$3.38$5.75$8.15$2.40
2023Summary only. Only limited summary data is available for this year.$12.9$6.57$6.36$4.68$7.11$2.43
2023Detailed filing. Detailed filing data is available for this year.$7.31$1.58$5.73$3.82$4.38$0.56
2022Summary only. Only limited summary data is available for this year.$12.3$1.86$10.4$5.23$8.41$3.18
2021Summary only. Only limited summary data is available for this year.$17.6$2.33$15.2$4.32$6.44$2.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$2.36$16.5$5.10$8.66$3.57
2019Summary only. Only limited summary data is available for this year.$22.7$2.72$20.0$8.20$9.09$0.89
2018Summary only. Only limited summary data is available for this year.$23.0$2.42$20.6$8.87$8.23$0.64
2017Summary only. Only limited summary data is available for this year.$21.8$1.28$20.5$8.09$7.48$0.62
2016Summary only. Only limited summary data is available for this year.$20.6$0.72$19.9$8.34$6.94$1.40
2015Summary only. Only limited summary data is available for this year.$19.5$1.31$18.2$7.07$6.65$0.42
2014Summary only. Only limited summary data is available for this year.$18.6$0.84$17.8$7.38$6.09$1.29
2013Summary only. Only limited summary data is available for this year.$17.1$0.75$16.4$7.16$5.62$1.54
2012Summary only. Only limited summary data is available for this year.$15.6$0.71$14.9$6.90$5.51$1.39
2011Summary only. Only limited summary data is available for this year.$14.5$0.94$13.5$6.64$4.95$1.69
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • $5M-$10M nonprofits