Civic Intelligence

Society for Business Ethics

EIN 36-4361397 • 501(c)3 • Worcester, MA

Profile

Society for business ethics exists to keep people talking about business ethics.

43 Hickory DriveWorcester, MA 01609

www.sbeonline.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

24%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

26th percentile

-32%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$222,370

Up $43,283 (+24%) from 2024

Liabilities

Up

$939

Up $939 from 2024

Net Assets

Up

$221,431

Up $42,344 (+24%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin74th percentile

Revenue

Down

$214,438

Down $99,522 (-32%) from 2024

Expenses

Down

$172,094

Down $47,709 (-22%) from 2024

Net Income

Down

$42,344

Down $51,813 (-55%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$300K$200K$100K$0Assets 2021: $271,312Net Assets 2021: $271,3122021Assets 2022: $224,261Net Assets 2022: $224,2612022Assets 2023: $84,930Net Assets 2023: $84,9302023Assets 2024: $179,087Liabilities 2024: $0Net Assets 2024: $179,0872024Assets 2025: $222,370Liabilities 2025: $939Net Assets 2025: $221,4312025

Highlighted filing

2025

Assets$222,370
Liabilities$939
Net Assets$221,431
Open 2025 Filing

Operations Trend

Revenue Growth26th percentile

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

$400K$200K$0-$200KRevenue 2021: $111,254Expenses 2021: $73,450Net Income 2021: $37,8042021Revenue 2022: $147,565Expenses 2022: $194,616Net Income 2022: -$47,0512022Revenue 2023: $30,085Expenses 2023: $169,417Net Income 2023: -$139,3322023Revenue 2024: $313,960Expenses 2024: $219,803Net Income 2024: $94,1572024Revenue 2025: $214,438Expenses 2025: $172,094Net Income 2025: $42,3442025

Highlighted filing

2025

Revenue$214,438
Expenses$172,094
Net Income$42,344
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$222,370
Liabilities
$939
Net assets
$221,431
Revenue
$214,438
Expenses
$172,094
Net income
$42,344
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.22$0.01$2.21$2.14$1.72$0.42
2024Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$3.14$2.20$0.94
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.85$0.30$1.69$1.39
2022Detailed filing. Detailed filing data is available for this year.$2.24$2.24$1.48$1.95$0.47
2021Detailed filing. Detailed filing data is available for this year.$2.71$2.71$1.11$0.73$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 11, 2026
Return Version
2025v4.0
Gross Receipts
$214,438
Mission and Program Overview

Mission

Society for business ethics exists to keep people talking about business ethics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$179,087$222,370▲ $43,283
Total Assets$179,087$222,370▲ $43,283
Liabilities
Other Liabilities-$939-
Total Liabilities$0$939▲ $939
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$179,087$221,431▲ $42,344
Total Net Assets Fund Balance$179,087$221,431▲ $42,344
Total Liabilities and Net Assets / Fund Balance$179,087$222,370▲ $43,283
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Miguel AlzolaPresident
Rosemarie MongeConference C
Andy GustafsonExecutive Di
Tae Wan KimPast Preside
Joe T MartineauSecretary
Kendy HessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,550
Program Service Revenue
$189,854
Investment Income
$34
Other Revenue
$0
Change in Net Assets
$42,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$117,377--$117,377
Office Expenses$43,059--$43,059
Advertising$9,340--$9,340
Fees for Services Accounting$1,750--$1,750
Fees for Services Other$568--$568
Total Functional Expenses$172,094$0$0$172,094
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
Credit Card Payable$939
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Society for Business Ethics
EIN
36-4361397
Phone
4692221145
Address
43 HICKORY DRIVE, WORCESTER, MA 01609

Signing Officer

Name
Kendy Hess
Title
Treasurer
Phone
7743124011
Signed
2026-02-11

Organization Details

Principal Officer
Kendy Hess
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
John T Andrews CPA Pc
Address
45 STERLING ST STE 3, WEST BOYLSTON, MA 01583-1201
Preparer
John T Andrews
Phone
7742614000
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Society for business ethics exists to keep people talking about business ethics.”

Raw XML Appendix290 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/TitleTxt3PAST PRESIDE
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0214438
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/NondeductibleContributionsInd0false
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IRS990/OperateHospitalInd0false
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IRS990/PYContributionsGrantsAmt019535
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02026-02-16T17:45:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.