Civic Intelligence

Polyisocyanurate Insulation Manufacturers Association

990 • Fiscal year 2024 • EIN 36-3496559

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 13, 2025

Organization ProfileWWW.POLYISO.ORG

View Organization Page

3101 Wilson Boulevard 500Arlington, VA 22201

(703) 258-0093

Siviq Scores

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

Liabilities / Assets

50th percentile

0.16x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

34th percentile

0.08x

Higher debt load relative to revenue than 34% of similar nonprofits.

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

Net Margin

18th percentile

-6.3%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

15th percentile

-7.4%

Faster asset growth than 15% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

34th percentile

2.0%

Faster revenue growth than 34% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$1,102,545

Down $154,374 (-12%) from 2023

Net Assets

Down

$931,204

Down $110,533 (-11%) from 2023

Liabilities

Down

$171,341

Down $43,841 (-20%) from 2023

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin18th percentile

Revenue

Up

$2,094,811

Up $22,975 (+1.1%) from 2023

Expenses

Up

$2,226,955

Up $109,579 (+5.2%) from 2023

Net Income

Down

-$132,144

Down $86,604 (-190%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

2024

Assets$1,102,545
Liabilities$171,341
Net Assets$931,204
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

2024

Revenue$2,094,811
Expenses$2,226,955
Net Income-$132,144
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,094,811
Mission and Program Overview

Mission

None

Pima is the voice of the rigid polyiso industry and a proactive advocate for safe, cost-effective, sustainable, and energy-efficient construction. Pima promotes the polyiso industry through advocacy, education, and leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$506,005$589,423▲ $83,418
Investments in Publicly Traded Securities$216,665$169,266▼ $47,399
Investments Other Securities$209,088$138,098▼ $70,990
Cash and Non-Interest-Bearing Accounts$132,883$131,338▼ $1,545
Prepaid Expenses and Deferred Charges$52,616$52,912▲ $296
Accounts Receivable$106,175$15,311▼ $90,864
Land, Buildings, and Equipment, Net$1,814$3,519▲ $1,705
Total Assets$1,256,919$1,102,545▼ $154,374
Other Assets Total$31,673$2,678▼ $28,995
Liabilities
Accounts Payable and Accrued Expenses$145,709$171,341▲ $25,632
Deferred Revenue$40,000$0▼ $40,000
Other Liabilities$29,473$0▼ $29,473
Total Liabilities$215,182$171,341▼ $43,841
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,041,737$931,204▼ $110,533
Total Net Assets Fund Balance$1,041,737$931,204▼ $110,533
Total Liabilities and Net Assets / Fund Balance$1,256,919$1,102,545▼ $154,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,519$25,118-
Other Securities$138,098--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Justin KoscherPresidentFT$207,116$60,681$267,797
Marcin K PazeraTechnical DirectorFT$168,372$63,568$231,940
Renee LamuraSr. Director Programs & AdFT$137,445$43,424$180,869

Board Members and Trustees

NameTitle
Jf CoteChairman
Alma GarnettBoard Member
Bob FerreeBoard Member
Felipe PintoBoard Member
Frank GrecoBoard Member
Greg FantinBoard Member
Jeff JobBoard Member
Mike NagridgeBoard Member
Nate GoshenBoard Member
Paul ColemanBoard Member
Rachel DemeioBoard Member
Robert SmithBoard Member
Wes SherrerBoard Member
Mike CooganTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
R&d ServicesTechnical And Product Testing Services209 TENNESSEE BLVD, Watertown, TN 37184$207,310
Brandner Communications INCPublic Relations And Communications32026 32ND AVE S, Federal Way, WA 98001$195,630
-Regulatory And Legislative Advisory Serv3918 KENNEDY ST, Hyattsville, MD 20781$145,005
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,065,888
Investment Income
$23,418
Other Revenue
$5,505
Change in Net Assets
$-132,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,397,543
Salaries, Compensation, and Employee Benefits$829,412
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---$680,605
All Other Expenses---$264,442
Conferences and Meetings---$178,122
Other Expenses---$105,506
Other Salaries and Wages---$94,852
Advertising---$88,514
Fees for Services Legal---$63,950
Travel---$50,267
Payroll Taxes---$46,951
Occupancy---$32,705
Fees for Services Other---$29,598
Fees for Services Accounting---$29,012
Information Technology---$19,565
Office Expenses---$10,522
Insurance---$7,634
Pension Plan Contributions---$6,323
Depreciation Depletion---$3,395
Other Employee Benefits---$681
Total Functional Expenses$0$0$0$2,226,955
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$91,141
Total Nondeductible Lobbying and Political Cost$-125,302
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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. The board holds various meetings throughout the year to vote on decisions that affect the organization.”

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

“Management engages an accounting firm to draft the form 990. The return is then reviewed by pima's president and is then distributed to the board of director's prior to filing with the irs.”

Form 990, Part VI, Section B, Line 15A

“The prsident is appointed by the board of directors. The president has three-year employment contract and performance evaluations are performed on an annual basis in january subsequent to the fiscal year end.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Polyisocyanurate Insulation
EIN
36-3496559
Phone
7032580093
Address
3101 WILSON BOULEVARD 500, ARLINGTON, VA 22201

Signing Officer

Name
Justin Koscher
Title
President
Phone
7032580093
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Koscher
Formed
1986
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
42

Preparer

Firm
S R Snodgrass Ac
Address
980 NATIONAL ROAD, WHEELING, WV 26003
Preparer
William J Hall Ea
Phone
3042335030
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Education and statistics 52,643. Life cycle assessment program 46,670. Coalition member dues 42,735. Competitive product research 40,850. Fire retardents 40,000. Statistics and graphics 16,658. Inter-industry promotion 9,785. Standards and codes 9,683. Professional dues and fees 2,770. Taxes and fees 1,485. Publications 1,163.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. Income from unrelated business activities is subject to federal income taxes. No provision for income taxes was recorded from the year ended december 31, 2024, as the association did not have any tax liability from unrealted business activities. The association accounts for uncertainties in income taxes in accordance with authoritative guidance, which prescribes a recognition threshold of more likely than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. During 2024, the association did not identify any uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The association believes it is no longer subject to income tax examinations for years prior to 2021.”

Raw XML AppendixShowing 400 of 501 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/Desc0TO ADVANCE THE USE OF LAMINATED POLYISO FOAM INSULATION IN RESIDENTIAL AND COMMERCIAL CONSTRUCTION. TO PROVIDE EDUCATION OF THE ENVIRONMENTAL, ECONOMIC AND NATIONAL SECURITY BENEFITS OF ENERGY CONSERVATION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15TECHNICAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16SR. DIRECTOR PROGRAMS & AD
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. INCOME FROM UNRELATED BUSINESS ACTIVITIES IS SUBJECT TO FEDERAL INCOME TAXES. NO PROVISION FOR INCOME TAXES WAS RECORDED FROM THE YEAR ENDED DECEMBER 31, 2024, AS THE ASSOCIATION DID NOT HAVE ANY TAX LIABILITY FROM UNREALTED BUSINESS ACTIVITIES. THE ASSOCIATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. DURING 2024, THE ASSOCIATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JUSTIN KOSCHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARCIN K PAZERA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RENEE LAMURA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TECHNICAL DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SR. DIRECTOR PROGRAMS & AD

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,102,545
Liabilities
$171,341
Net assets
$931,204
Revenue
$2,094,811
Expenses
$2,226,955
Net income
-$132,144
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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