Civic Intelligence

Society of Professional Journalists

EIN 36-2037874 • 501(c)6 • Indianapolis, IN

Profile

The society is a national professional organization for journalists, the purpose of which is to aid, encourage, and promote a free press, high professional standards, and ethical behavior in the practice of journalism.

PO Box 441748Indianapolis, IN 46244

www.spj.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.19x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.18x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

6.8%

Higher net margin than 58% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$128,742

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-7.4%

Faster asset growth than 18% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

30%

Faster revenue growth than 86% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,015,819

Down $81,454 (-7.4%) from 2023

Liabilities

Down

$188,428

Down $153,093 (-45%) from 2023

Net Assets

Up

$827,391

Up $71,639 (+9.5%) from 2023

Revenue

Up

$1,054,222

Up $243,478 (+30%) from 2023

Expenses

Down

$982,219

Down $114,533 (-10%) from 2023

Net Income

Up

$72,003

Up $358,011 (+125%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $1,112,609Liabilities 2010: $306,827Net Assets 2010: $805,7822010Assets 2011: $1,269,280Liabilities 2011: $333,095Net Assets 2011: $936,1852011Assets 2012: $1,398,902Liabilities 2012: $325,628Net Assets 2012: $1,073,2742012Assets 2013: $2,021,897Liabilities 2013: $725,483Net Assets 2013: $1,296,4142013Assets 2014: $1,893,219Liabilities 2014: $459,661Net Assets 2014: $1,433,5582014Assets 2015: $1,909,285Liabilities 2015: $506,630Net Assets 2015: $1,402,6552015Assets 2016: $1,878,559Liabilities 2016: $485,352Net Assets 2016: $1,393,2072016Assets 2017: $1,986,213Liabilities 2017: $599,518Net Assets 2017: $1,386,6952017Assets 2018: $1,837,799Liabilities 2018: $439,510Net Assets 2018: $1,398,2892018Assets 2019: $1,868,402Liabilities 2019: $729,611Net Assets 2019: $1,138,7912019Assets 2020: $1,539,800Liabilities 2020: $268,755Net Assets 2020: $1,271,0452020Assets 2021: $1,602,738Liabilities 2021: $244,921Net Assets 2021: $1,357,8172021Assets 2022: $1,449,359Liabilities 2022: $451,572Net Assets 2022: $997,7872022Assets 2023: $1,097,273Liabilities 2023: $341,521Net Assets 2023: $755,7522023Assets 2024: $1,015,819Liabilities 2024: $188,428Net Assets 2024: $827,3912024

Highlighted filing

2024

Assets$1,015,819
Liabilities$188,428
Net Assets$827,391

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,556,9692010Expenses 2011: $1,500,1382011Expenses 2012: $1,540,6862012Expenses 2013: $1,296,0272013Revenue 2014: $1,495,860Expenses 2014: $1,358,092Net Income 2014: $137,7682014Revenue 2015: $1,311,251Expenses 2015: $1,329,428Net Income 2015: -$18,1772015Revenue 2016: $1,166,186Expenses 2016: $1,173,245Net Income 2016: -$7,0592016Revenue 2017: $1,177,648Expenses 2017: $1,210,011Net Income 2017: -$32,3632017Revenue 2018: $1,342,231Expenses 2018: $1,344,704Net Income 2018: -$2,4732018Revenue 2019: $1,077,571Expenses 2019: $1,316,021Net Income 2019: -$238,4502019Revenue 2020: $1,325,798Expenses 2020: $1,162,682Net Income 2020: $163,1162020Revenue 2021: $1,294,890Expenses 2021: $1,383,555Net Income 2021: -$88,6652021Revenue 2022: $1,091,852Expenses 2022: $1,396,695Net Income 2022: -$304,8432022Revenue 2023: $810,744Expenses 2023: $1,096,752Net Income 2023: -$286,0082023Revenue 2024: $1,054,222Expenses 2024: $982,219Net Income 2024: $72,0032024

Highlighted filing

2024

Revenue$1,054,222
Expenses$982,219
Net Income$72,003

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.19$0.83$1.05$0.98$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.34$0.76$0.81$1.10$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.45$1.00$1.09$1.40$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.60$0.24$1.36$1.29$1.38$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.27$1.27$1.33$1.16$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.87$0.73$1.14$1.08$1.32$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.44$1.40$1.34$1.34$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.60$1.39$1.18$1.21$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.88$0.49$1.39$1.17$1.17$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.91$0.51$1.40$1.31$1.33$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.89$0.46$1.43$1.50$1.36$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.73$1.30$1.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.33$1.07$1.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.33$0.94$1.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.31$0.81$1.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,054,222
Mission and Program Overview

Mission

The society is a national professional organization for journalists, the purpose of which is to aid, encourage, and promote a free press, high professional standards, and ethical behavior in the practice of journalism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$639,162$578,523▼ $60,639
Cash and Non-Interest-Bearing Accounts$231,629$178,112▼ $53,517
Prepaid Expenses and Deferred Charges$22,895$25,892▲ $2,997
Land, Buildings, and Equipment, Net$8,223$3,138▼ $5,085
Accounts Receivable$42,420$1,882▼ $40,538
Total Assets$1,097,273$1,015,819▼ $81,454
Other Assets Total$152,944$228,272▲ $75,328
Liabilities
Deferred Revenue$93,167$115,194▲ $22,027
Accounts Payable and Accrued Expenses$235,613$63,273▼ $172,340
Other Liabilities$12,741$9,961▼ $2,780
Total Liabilities$341,521$188,428▼ $153,093
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$261,808$450,594▲ $188,786
Net Assets With Donor Restrictions$493,944$376,797▼ $117,147
Total Net Assets Fund Balance$755,752$827,391▲ $71,639
Total Liabilities and Net Assets / Fund Balance$1,097,273$1,015,819▼ $81,454

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,138$620,750$623,888
Other Assets Org$228,272--
Other Securities$578,523--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$300,024-▲ $15,614$25,000$290,563
2023$259,730-▲ $40,294-$300,024
2022$285,334-▼ $25,529-$259,730
2021$250,419$44,490▼ $9,575-$285,334
2020$233,689$2,414▲ $14,316-$250,419
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Caroline HendrieExecutive DirectorFT$120,354$8,388$128,742
Jennifer RoyerAssociate Executive DirectorFT$101,363$26,772$128,135

Board Members and Trustees

NameTitle
Ashanti Blaize-hopkinsPresident (23/24)
Chris VaccaroDirector At-large (23/24), Vice President (24/25)
Emily BlochVice President (23/24), President (24/25)
Beatrice FormanDirector At-large
Joseph HernandezDirector At-large
Khari JohnsonDirector At-large
Nicole DecriscioDirector At-large
Patricia Gallagher NewberryDirector At-large
Reginald HardwickDirector At-large
Adam SennottDirector-at-large
Carolyn BurtDirector-at-large
Kevin SmithDirector-at-large
Wesley WrightDirector-at-large
Daniela IbarraSecretary-treasurer (23/24)
Sara CataniaSecretary-treasurer (24/25)

Highest Paid Contractors

ContractorServicesLocationCompensation
Your Part-time Controller LLCAccounting Services1600 MARKET ST SUITE 3425, Philadelphia, PA 19103$185,684
Revenue and Support

Revenue Composition

Contributions and Grants
$742,627
Program Service Revenue
$235,688
Investment Income
$57,272
Other Revenue
$18,635
All Other Contributions
$17,333
Change in Net Assets
$72,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,054,222
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$63,130
Total Revenue per Audited Statements
$1,117,352
Total Revenue per Form 990
$1,054,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$531,219
Salaries, Compensation, and Employee Benefits$451,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$243,418
Fees for Services Other---$218,335
Current Officers, Directors, Trustees, and Key Employees---$128,742
Other Employee Benefits---$36,727
Information Technology---$34,663
Fees for Services Legal---$34,134
Payroll Taxes---$29,407
Fees for Services Accounting---$27,543
Conferences and Meetings---$19,966
Travel---$13,524
Occupancy---$13,387
Pension Plan Contributions---$12,706
Office Expenses---$11,312
Insurance---$9,521
Other Expenses---$9,020
Depreciation Depletion---$5,085
Fees for Service Investment Mgmnt Fees---$1,373
Total Functional Expenses$0$0$0$982,219

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,045,713
Expenses per Audited Statements$982,219
Total Expenses per Form 990$982,219
Expenses Not Reported on Form 990$63,494
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues to Spj Chapters$9,961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has five categories of membership: professional and retired professional, institutional, student, post graduate and fellow. Professional and retired professional, student, and post graduate members are persons who are engaged in directing the editorial policy or editing and preparing news and editorial content of independent news media products, students engaged in the study of these skills and journalism educators. Institutional members are organizations identified with journalism provided that the principal business is within the scope of the previous sentence. Fellows are those on whom the society wishes to confer high honor in recognition of their journalistic achievements.

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

Individual members of the society elect national board officers each year through an electronic voting system.

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

Amendments to the bylaws must be approved by a majority vote of the membership of the society by referendum.

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

The form 990 is prepared by our certified public accounting firm. The controller reviews the 990 for comparison to the company's financials, as well as reviews answers for accuracy. The executive director then reviews the 990 before signing and filing the return.

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

The standard of behavior at the society of professional journalists is that all staff, volunteers, and board members scrupulously avoid conflicts of interest between the interest of the society of professional journalists on one hand, and personal, professional, and business interests on the other. This includes avoiding potential and actual conflicts of interest, as well as perceptions of conflicts of interest. The purposes of this policy are to protect the integrity of the society of professional journalists' decision-making process, to enable our constituencies to have confidence in our integrity, and to protect the integrity and reputations of volunteers, staff and board members. Upon or before election, hiring or appointment, an individual will make a full, written disclosure of interests, relationships, and holdings that could potentially result in a conflict of interest. This written disclosure will be kept on file and an individual shall update it as appropriate. In the course of meetings or activities, an individual shall disclose any interests in a transaction or decision where such individual (including any business or other nonprofit affiliations), his or her family and/or significant other, employer, close associates will receive a benefit or gain. After disclosure, an individual may participate in discussion to respond to questions, but then shall leave the meeting before the final discussion and vote and shall not vote on the question.

Form 990, Part VI, Section B, Line 15

The finance committee is charged with and performs an annual compensation review for the executive director. Any compensation is then adopted by the full board of directors. The executive director determines compensation for all other staff members.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available on the organization's website and upon request.

Filing and Contact Details

Filer

Filer Name
Society of Professional Journalists
EIN
36-2037874
Phone
3179278000
Address
PO BOX 441748, INDIANAPOLIS, IN 46244

Signing Officer

Name
Caroline Hendrie
Title
Executive Director
Phone
3179278000
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline Hendrie
Formed
1958
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
50

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
Abigail Hedges CPA
Phone
3177456411
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting/honorariums 8,800. Contractors 200,480. Outside services 2,787. Payroll processing 6,268.

FORM 990, PART XII, LINE 2C:

The organization's board of directors assumes the oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.

Financial Statement Notes

PART X, LINE 2:

The society is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. The society has advertising income subject to unrelated business income tax. Contributions to the society are not tax deductible. For the years ended december 31, 2024 and 2023, no accounting for federal or state income taxes was required to be included in the accompanying financial statements. Professional accounting standards require the society to recognize a tax liability only if it is more likely than not the tax position would not be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The society examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. The years ended after december 31, 2020 are open to audit for both federal and state purposes.

Raw XML AppendixShowing 400 of 544 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm12JOSEPH HERNANDEZ
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IRS990/Form990PartVIISectionAGrp/PersonNm15KEVIN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm16WESLEY WRIGHT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSOCIATE EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT (23/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT (23/24), PRESIDENT (24/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY-TREASURER (23/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY-TREASURER (24/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR AT-LARGE (23/24), VICE PRESIDENT (24/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR-AT-LARGE
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IRS990/MissionDesc0THE SOCIETY IS A NATIONAL PROFESSIONAL ORGANIZATION FOR JOURNALISTS, THE PURPOSE OF WHICH IS TO AID, ENCOURAGE, AND PROMOTE A FREE PRESS, HIGH PROFESSIONAL STANDARDS, AND ETHICAL BEHAVIOR IN THE PRACTICE OF JOURNALISM.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SPJ WORKS TO RAISE AWARENESS AND ADVOCATE FOR FREEDOM OF THE PRESS AND THE FIRST AMENDMENT. IT DOES THIS THROUGH PROGRAMS LIKE ETHICS WEEK, SUNSHINE WEEK AND ITS ETHICS RESPONSE HOTLINE. THIS IS ALL PART OF A LARGER EFFORT TO DISSEMINATE INFORMATION ABOUT ETHICAL JOURNALISM, EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF A FREE AND UNFETTERED PRESS AND ADVOCATE FOR JOURNALISTS' RIGHTS.
IRS990/ProgSrvcAccomActy3Grp/Desc0SPJ'S 12 REGIONS HOST SPRING CONFERENCES EVERY YEAR THAT PROVIDE TRAINING, AWARDS CEREMONIES, NETWORKING AND MORE TO SPJ MEMBERS AND NONMEMBER JOURNALISTS. THIS YEAR'S CONFERENCES WERE HELD IN NEW YORK CITY, MINNEAPOLIS, MEMPHIS, CLEVELAND, SAN FRANCISCO, PORTLAND, SAN MARCO, TEXAS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE SOCIETY HAS ADVERTISING INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX. CONTRIBUTIONS TO THE SOCIETY ARE NOT TAX DEDUCTIBLE. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, NO ACCOUNTING FOR FEDERAL OR STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SOCIETY TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SOCIETY EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. THE YEARS ENDED AFTER DECEMBER 31, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03138

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