Civic Intelligence

Polyisocyanurate Insulation Manufacturers Association

990 • Fiscal year 2017 • EIN 36-3496559

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 17, 2018

1220 North Fillmore Street No 400Arlington, VA 22201

(703) 258-0093

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.30x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.12x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

58th percentile

5.6%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Revenue Growth

38th percentile

0.4%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Assets

Up

$652,861

Up $145,981 (+29%) from 2016

Net Assets

Up

$455,399

Up $92,711 (+26%) from 2016

Liabilities

Up

$197,462

Up $53,270 (+37%) from 2016

Revenue

Down

$1,654,184

Down $7,369 (-0.4%) from 2016

Expenses

Down

$1,561,472

Down $100,212 (-6.0%) from 2016

Net Income

Up

$92,712

Up $92,843 (+70873%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $445,035Liabilities 2011: $122,727Net Assets 2011: $322,3082011Assets 2012: $419,300Liabilities 2012: $133,688Net Assets 2012: $285,6122012Assets 2013: $438,095Liabilities 2013: $96,698Net Assets 2013: $341,3972013Assets 2014: $467,228Liabilities 2014: $99,894Net Assets 2014: $367,3342014Assets 2015: $480,167Liabilities 2015: $96,686Net Assets 2015: $383,4812015Assets 2016: $506,880Liabilities 2016: $144,192Net Assets 2016: $362,6882016Assets 2017: $652,861Liabilities 2017: $197,462Net Assets 2017: $455,3992017Assets 2018: $711,682Liabilities 2018: $103,082Net Assets 2018: $608,6002018Assets 2019: $959,646Liabilities 2019: $188,267Net Assets 2019: $771,3792019Assets 2020: $1,177,361Liabilities 2020: $156,989Net Assets 2020: $1,020,3722020Assets 2021: $1,185,565Liabilities 2021: $180,596Net Assets 2021: $1,004,9692021Assets 2022: $1,284,852Liabilities 2022: $194,119Net Assets 2022: $1,090,7332022Assets 2023: $1,256,919Liabilities 2023: $215,182Net Assets 2023: $1,041,7372023Assets 2024: $1,102,545Liabilities 2024: $171,341Net Assets 2024: $931,2042024

Highlighted filing

2017

Assets$652,861
Liabilities$197,462
Net Assets$455,399

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,193,1142011Expenses 2012: $1,355,2302012Revenue 2013: $1,493,125Expenses 2013: $1,445,982Net Income 2013: $47,1432013Revenue 2014: $1,488,310Expenses 2014: $1,460,528Net Income 2014: $27,7822014Revenue 2015: $1,640,869Expenses 2015: $1,623,519Net Income 2015: $17,3502015Revenue 2016: $1,661,553Expenses 2016: $1,661,684Net Income 2016: -$1312016Revenue 2017: $1,654,184Expenses 2017: $1,561,472Net Income 2017: $92,7122017Revenue 2018: $1,790,717Expenses 2018: $1,631,060Net Income 2018: $159,6572018Revenue 2019: $1,843,420Expenses 2019: $1,700,626Net Income 2019: $142,7942019Revenue 2020: $1,722,139Expenses 2020: $1,492,888Net Income 2020: $229,2512020Revenue 2021: $1,777,454Expenses 2021: $1,809,563Net Income 2021: -$32,1092021Revenue 2022: $2,013,514Expenses 2022: $1,900,405Net Income 2022: $113,1092022Revenue 2023: $2,071,836Expenses 2023: $2,117,376Net Income 2023: -$45,5402023Revenue 2024: $2,094,811Expenses 2024: $2,226,955Net Income 2024: -$132,1442024

Highlighted filing

2017

Revenue$1,654,184
Expenses$1,561,472
Net Income$92,712
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 17, 2018
Return Version
2017v2.3
Gross Receipts
$1,654,184
Mission and Program Overview

Mission

None

SEE DESCRIPTION BELOW.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$212,899$330,601▲ $117,702
Investments in Publicly Traded Securities$158,226$199,174▲ $40,948
Accounts Receivable$32,000$44,950▲ $12,950
Savings and Temporary Cash Investments$75,739$36,715▼ $39,024
Prepaid Expenses and Deferred Charges$24,518$35,735▲ $11,217
Land, Buildings, and Equipment, Net$3,498$5,686▲ $2,188
Total Assets$506,880$652,861▲ $145,981
Liabilities
Accounts Payable and Accrued Expenses$89,192$142,462▲ $53,270
Deferred Revenue$55,000$55,000→ $0
Total Liabilities$144,192$197,462▲ $53,270
Net Assets / Fund Balance
Unrestricted Net Assets$341,756$434,467▲ $92,711
Temporarily Rstr Net Assets$20,932$20,932→ $0
Total Net Assets Fund Balance$362,688$455,399▲ $92,711
Total Liabilities and Net Assets / Fund Balance$506,880$652,861▲ $145,981

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,686$7,091$12,777
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard KoscherExecutive DirectorFT$205,000$21,506$226,506

Board Members and Trustees

NameTitle
Helene PierceChairman
Chad BuhrmanBoard Member
Chris GriffinBoard Member
Greg FantinBoard Member
Jerry PhelanBoard Member
Jf CoteBoard Member
Ken FarrishBoard Member
Matt LoosBoard Member
Mike GoodeBoard Member
Tom HenryBoard Member
Paul ColemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,652,175
Program Service Revenue
$0
Investment Income
$2,009
Other Revenue
$0
Change in Net Assets
$92,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,013,724
Salaries, Compensation, and Employee Benefits$547,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$205,000
All Other Expenses---$193,054
Other Salaries and Wages---$176,934
Conferences and Meetings---$133,158
Other Employee Benefits---$115,129
Other Expenses---$50,147
Occupancy---$47,338
Fees for Services Legal---$44,839
Travel---$30,444
Fees for Services Accounting---$28,623
Pension Plan Contributions---$26,716
Payroll Taxes---$23,969
Office Expenses---$10,680
Insurance---$4,670
Depreciation Depletion---$878
Total Functional Expenses$0$0$0$1,561,472
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$146,285
Total Nondeductible Lobbying and Political Cost$144,505
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 is made up of members that are in the roofing industry.

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

The governing body consists of various members of the organization.

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

The organization consist of a board made up of various members of the organization. This board holds various meetings throughout the year to vote on decisions that affect the organization.

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

The executive director reviews the 990 on behalf of the organization.

Form 990, Part VI, Section C, Line 19

The financial statements and the governing documents are held at the address for the association.

Filing and Contact Details

Filer

Filer Name
Polyisocyanurate Insulation
EIN
36-3496559
Phone
7032580093
Address
1220 NORTH FILLMORE STREET NO 400, ARLINGTON, VA 22201

Signing Officer

Name
Justin Koscher
Title
President
Phone
7032580093
Signed
2018-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Koscher
Formed
2006
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
0

Preparer

Firm
Heymann Suissa & Stone Pc
Address
1390 PICCARD DRIVE SUITE 325, ROCKVILLE, MD 20850
Preparer
Daniel Suissa
Phone
2404993600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Testing & performance studies 39,282. Education 38,952. Coalition professional dues 34,422. Fire retardents 32,367. Website 12,364. Industry relations 11,295. Statistics 7,310. Retirement service fee 7,131. Telephone 5,841. Payroll service 1,737. Publications 1,122. Professional dues 673. Miscellaneous expense 380. Bank service charges 178.

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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0205000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt05106
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICHARD KOSCHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0226506
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF MEMBERS THAT ARE IN THE ROOFING INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY CONSISTS OF VARIOUS MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CONSIST OF A BOARD MADE UP OF VARIOUS MEMBERS OF THE ORGANIZATION. THIS BOARD HOLDS VARIOUS MEETINGS THROUGHOUT THE YEAR TO VOTE ON DECISIONS THAT AFFECT THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWS THE 990 ON BEHALF OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCIAL STATEMENTS AND THE GOVERNING DOCUMENTS ARE HELD AT THE ADDRESS FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TESTING & PERFORMANCE STUDIES 39,282. EDUCATION 38,952. COALITION PROFESSIONAL DUES 34,422. FIRE RETARDENTS 32,367. WEBSITE 12,364. INDUSTRY RELATIONS 11,295. STATISTICS 7,310. RETIREMENT SERVICE FEE 7,131. TELEPHONE 5,841. PAYROLL SERVICE 1,737. PUBLICATIONS 1,122. PROFESSIONAL DUES 673. MISCELLANEOUS EXPENSE 380. BANK SERVICE CHARGES 178.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt020932
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt020932
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0506880
IRS990/TotalAssetsEOYAmt0652861
IRS990/TotalAssetsGrp/BOYAmt0506880
IRS990/TotalAssetsGrp/EOYAmt0652861
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01652175
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt01561472
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0144192
IRS990/TotalLiabilitiesEOYAmt0197462
IRS990/TotalLiabilitiesGrp/BOYAmt0144192
IRS990/TotalLiabilitiesGrp/EOYAmt0197462
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0362688
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0455399
IRS990/TotalOtherCompensationAmt021506
IRS990/TotalReportableCompFromOrgAmt0205000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02009
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01654184
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0506880
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0652861
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt030444
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0341756
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0434467
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01220 NORTH FILLMORE STREET SUITE
IRS990/USAddress/AddressLine2Txt0400
IRS990/USAddress/CityNm0ARLINGTON
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022201
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.POLYISO.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN KOSCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07032580093
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POLYISOCYANURATE INSULATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MANUFACTURERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0POLY
ReturnHeader/Filer/EIN0363496559
ReturnHeader/Filer/PhoneNum07032580093
ReturnHeader/Filer/USAddress/AddressLine1Txt01220 NORTH FILLMORE STREET NO 400
ReturnHeader/Filer/USAddress/CityNm0ARLINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022201
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05CFD6F4CA18611C0B13E059D196AD5F87D72EC40
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.233.242.134
ReturnHeader/FilingSecurityInformation/IPDt02018-10-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm021:15:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521518885
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEYMANN SUISSA & STONE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01390 PICCARD DRIVE SUITE 325
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020850
ReturnHeader/PreparerPersonGrp/PhoneNum02404993600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL SUISSA
ReturnHeader/ReturnTs02018-11-02T13:56:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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.$1.10$0.17$0.93$2.09$2.23$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.22$1.04$2.07$2.12$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.19$1.09$2.01$1.90$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.18$1.00$1.78$1.81$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.16$1.02$1.72$1.49$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.19$0.77$1.84$1.70$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.10$0.61$1.79$1.63$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.20$0.46$1.65$1.56$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.14$0.36$1.66$1.66$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.10$0.38$1.64$1.62$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.10$0.37$1.49$1.46$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.10$0.34$1.49$1.45$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.13$0.29$1.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.12$0.32$1.19