Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
EIN 42-0935374 • 501(c)3 • Sanford, NC
Profile
The division of chemical education inc. Serves as a means of focusing and enhancing the interest and efforts of all constituencies involved in the teaching and learning of chemistry at every level, through facilitating communication among chemical educators and students
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Up$8,202,491
Up $854,970 (+12%) from 2023
Liabilities
Up$483,851
Up $397,403 (+460%) from 2023
Net Assets
Up$7,718,640
Up $457,567 (+6.3%) from 2023
Revenue
Up$1,510,169
Up $8,641 (+0.6%) from 2023
Expenses
Up$1,255,761
Up $64,626 (+5.4%) from 2023
Net Income
Down$254,408
Down $55,985 (-18%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The division of chemical education inc. Serves as a means of focusing and enhancing the interest and efforts of all constituencies involved in the teaching and learning of chemistry at every level, through facilitating communication among chemical educators and students
Facilitation of communication among chemical educators and students.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $5,411,380 | $6,045,548 | ▲ $634,168 |
| Cash and Non-Interest-Bearing Accounts | $635,864 | $704,178 | ▲ $68,314 |
| Land, Buildings, and Equipment, Net | $583,356 | $605,854 | ▲ $22,498 |
| Inventories for Sale or Use | $225,374 | $213,107 | ▼ $12,267 |
| Savings and Temporary Cash Investments | $387,771 | $159,714 | ▼ $228,057 |
| Accounts Receivable | $95,429 | $84,402 | ▼ $11,027 |
| Prepaid Expenses and Deferred Charges | $8,347 | $11,110 | ▲ $2,763 |
| Total Assets | $7,347,521 | $8,202,491 | ▲ $854,970 |
| Other Assets Total | $0 | $378,578 | ▲ $378,578 |
| Liabilities | |||
| Other Liabilities | $0 | $384,107 | ▲ $384,107 |
| Accounts Payable and Accrued Expenses | $55,274 | $75,664 | ▲ $20,390 |
| Deferred Revenue | $31,174 | $24,080 | ▼ $7,094 |
| Total Liabilities | $86,448 | $483,851 | ▲ $397,403 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,396,033 | $6,550,916 | ▲ $154,883 |
| Net Assets With Donor Restrictions | $865,040 | $1,167,724 | ▲ $302,684 |
| Total Net Assets Fund Balance | $7,261,073 | $7,718,640 | ▲ $457,567 |
| Total Liabilities and Net Assets / Fund Balance | $7,347,521 | $8,202,491 | ▲ $854,970 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $508,702 | $164,183 | $672,885 |
| Other Land Buildings | $41,193 | $138,567 | $179,760 |
| Land | $52,000 | - | $52,000 |
| Equipment | $3,959 | $15,764 | $19,723 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $1,150,083 | - | ▲ $23,842 | - | $1,167,724 |
| 2023 | $1,131,049 | - | ▲ $33,302 | - | $1,150,083 |
| 2022 | $1,179,782 | - | ▼ $41,733 | - | $1,131,049 |
| 2021 | $1,168,292 | - | ▲ $16,490 | - | $1,179,782 |
| 2020 | $1,149,860 | - | ▲ $20,432 | - | $1,168,292 |
| Name | Title |
|---|---|
| Thomas Bussey | Chair |
| Gina Frey | Chair Elect |
| Resa Kelly | Immediate Past Chair |
| Amiee Modic | Director |
| Clarissa Sorensen-unruh | Director |
| Debbie Herrington | Director |
| Kristen L Murphy | Director |
| Laura Anna | Director |
| Matt Mio | Director |
| Nicole Becker | Director |
| Paulette Vincent-ruz | Director |
| Renee Cole | Director |
| Roxie Allen | Director |
| Ryan Sweeder | Director |
| Suazette Mooring | Director |
| Tom Holme | Director |
| Zakiya S Wilson-kennedy | Director |
| Laura Anna | Secretary/alternate Councilor |
| Richard S Moog | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Pioneer Press | Printing | 2965 S 27TH AVE, Greenley, CO 80631 | $134,272 |
| Line Item | Amount |
|---|---|
| Other Expenses | $950,098 |
| Salaries, Compensation, and Employee Benefits | $283,824 |
| Grants and Similar Amounts Paid | $21,839 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $53,095 | $212,380 | - | $265,475 |
| Fees for Services Other | $115,040 | $110,871 | - | $225,911 |
| Conferences and Meetings | $120,557 | $16,082 | - | $136,639 |
| Travel | $92,134 | $14,738 | - | $106,872 |
| Occupancy | $39,845 | $57,290 | - | $97,135 |
| Information Technology | $44,091 | $38,600 | - | $82,691 |
| Office Expenses | $55,897 | $13,532 | - | $69,429 |
| Fees for Services Accounting | - | $48,675 | - | $48,675 |
| Fees for Service Investment Mgmnt Fees | - | $46,458 | - | $46,458 |
| Grants to Domestic Individuals | $21,839 | - | - | $21,839 |
| Depreciation Depletion | $3,739 | $14,956 | - | $18,695 |
| Insurance | $1,197 | $15,948 | - | $17,145 |
| Payroll Taxes | $2,852 | $11,407 | - | $14,259 |
| Other Expenses | $9,879 | $2,470 | - | $12,349 |
| Pension Plan Contributions | $709 | $2,836 | - | $3,545 |
| All Other Expenses | $1,255 | $314 | - | $1,569 |
| Other Employee Benefits | $109 | $436 | - | $545 |
| Total Functional Expenses | $638,693 | $617,068 | $0 | $1,255,761 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,255,761 |
| Expenses per Audited Statements | $1,209,303 |
| Total Expenses per Audited Statements | $1,209,303 |
| Expenses Not Reported on Financial Statements | $46,458 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $384,107 |
“The executive committee shall consist of the officers of the board of directors, the councilors and alternate councilors, the editor of the journal of chemical education, the director of the division of chemical education examinations institute, the chair of the board of publications, the chair of the board of trustees, and the chair of the division program committee. The editor of the journal of chemical education and the director of the examinations institute shall be non-voting members of the executive committee. The executive committee shall manage the affairs of the organization and perform any other work delegated to it by the organization. The executive committee shall appoint members of the board of publication of the journal of chemical education and members of the board of trustees of the examinations institute as specified in the bylaws. Funds of the division shall not be spent nor expense incurred by any officer or committee unless the money is appropriated or expense authorized in advance by the executive committee. A proposed amendment of the bylaws must first be submitted in writing to the executive committee.”
“There are three classes of members, the first consisting of members of the american chemical society (members), the second consisting of affiliate members of said society (society affiliates), and the third consisting of persons who are not members or affiliates of the society (affiliates). Members and society affiliates have the right to vote on the management of the affairs of the organization, except that society affiliates may not; vote for or hold elective positions for the organization, serve as a voting member of the executive committee, or vote on the articles of incorporation or bylaws. Those who are affiliates shall have all privileges of membership in the organization, except that they may not; be officers, hold elective positions, vote on articles of incorporation or bylaws, serve as a member of the executive committee, vote for councilors or alternate councilors, serve on the board of publication of the journal of chemical education, serve on the board of trustees of examinations institute, or have the privilege of serving as temporary substitute councilors to represent the organization at council meetings of the american chemical society. Affiliates may vote in the organization's elections for all offices except councilor and alternate councilor. Such affiliates shall neither be nor represent themselves as members of the organization or the american chemical society.”
“Members and affiliates have the right to elect the voting members of the board of directors, except affiliates may not vote for councilor or alternate councilor.”
“Amendments to the bylaws may be made by a two-thirds vote of the members voting provided that one month's notice of the proposed amendment or amendments has been given.”
“The form 990 is prepared by an independent accounting firm. A copy of the form 990 is provided to each board member before it is filed with the irs. The board does not review the 990 before or after it is filed as part of its board activities. However, it is reviewed by the treasurer.”
“The conflict of interest policy applies to all voting board members. The board as a whole makes the final determination as to whether or not a conflict exists. As part of the policy, board members are required to self-report any conflicts or potential conflicts as they arise. If a conflict does arise the individual in conflict does not participate in any vote related to the matter in conflict. Depending on the level of the conflict, the individual may also recuse them-self from any discussion or deliberation on the item in conflict. Conflicts of interest are required to be disclosed in writing. All conflict of interest forms are prepared and reviewed annually.”
“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request”
“Stipends: program service expenses 115,040. Management and general expenses 0. Fundraising expenses 0. Total expenses 115,040. Other professional fees: program service expenses 0. Management and general expenses 110,871. Fundraising expenses 0. Total expenses 110,871.”
“The process has not changed from last year.”
“The endowments consist of two funds established to support faculty awards.”
“The organization follows the provisions of fasb's income tax topic of the asc which requires an assessment of the organization's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level included continued qualification as a tax-exempt organization and the existence of unrelated business taxable income arising from the conduct of unrelated business activities. Any tax benefits associated with uncertain tax positions that are in excess of a realization threshold must be recorded as a lability for unrecognized tax benefits in the financial statements, including any associated interest and penalties. Presently, management believes that it is more likely than not that its tax positions will be sustained upon examination, including any appeals and litigation, and therefore, management believes that the organization has no exposure to income taxes arising from uncertain tax positions.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 75664 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 95429 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 84402 |
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| IRS990/ActivityOrMissionDesc | 0 | FACILITATION OF COMMUNICATION AMONG CHEMICAL EDUCATORS AND STUDENTS. |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1255 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1569 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7173583804 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SANFORD |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
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| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 136639 |
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| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PRINTING |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3739 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 18695 |
| IRS990/Desc | 0 | EXAMS INSTITUTE: THE INSTITUTE CREATES EXAMINATIONS AND STUDY GUIDESCHEMISTRY EDUCATION. THE EXAMINATIONS ARE UTILIZED BY TEACHERS OF CHEMISTRY EDUCATION TO DETERMINE STUDENTS' KNOWLEDGE OF CHEMISTRY BOTH AT THE BEGINNING AND AT THE END OF A COURSE, AND FOR COURSE PLACEMENT. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1167724 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 274142 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 48675 |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 46458 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TOM HOLME |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MATT MIO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | AMIEE MODIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | SUAZETTE MOORING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | KRISTEN L MURPHY |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | PAULETTE VINCENT-RUZ |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIR ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/ALTERNATE COUNCILOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
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| IRS990/MissionDesc | 0 | THE DIVISION OF CHEMICAL EDUCATION INC. SERVES AS A MEANS OF FOCUSING AND ENHANCING THE INTEREST AND EFFORTS OF ALL CONSTITUENCIES INVOLVED IN THE TEACHING AND LEARNING OF CHEMISTRY AT EVERY LEVEL, THROUGH FACILITATING COMMUNICATION AMONG CHEMICAL EDUCATORS AND STUDENTS. |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9879 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 2852 |
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| IRS990/PrincipalOfficerNm | 0 | RICHARD S MOOG |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ADMINISTATIVE ALLOTMEN |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MEETINGS & CONFERENCES: THE ORGANIZATION FACILITATES IN HELPING TEACHERS AND STUDENTS IN THE CHEMISTRY FIELD INTERACT WITH EACH OTHER. ONE OF THE LARGEST EVENTS IS THE BIENNIAL CONFERENCE ON CHEMICAL EDUCATORS (BCCE). THE CONFERENCE IS DESIGNED FOR THOSE WHO TEACH CHEMISTRY AT ALL LEVELS: SECONDARY SCHOOL SCIENCE TEACHERS, UNDERGRADUATE AND GRADUATE STUDENTS, AND POST-SECONDARY CHEMISTRY FACULTY. THE CONFERENCE PROVIDES ANYONE TEACHING CHEMISTRY OPPORTUNITIES FOR INTERACTING WITH LIKE-MINDED COLLEAGUES IN BOTH FORMAL AND INFORMAL SETTINGS. TEACHERS WHO ARE ABOUT TO LAUNCH THEIR CAREERS, THOSE WHO ARE NEW TO TEACHING CHEMISTRY, AND THOSE WHO HAVE TEACHING EXPERIENCE FIND THIS CONFERENCE TO BE AN EXCELLENT SOURCE OF MATERIALS, TECHNIQUES, AND CHEMISTRY CONTENT. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 4428 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | JOURNAL OF CHEMICAL EDUCATION: THE JOURNAL OF CHEMICAL EDUCATION IS THE MAIN PUBLICATION OUTLET FOR THE DIVISION. THIS PUBLICATION IS USED TO DISSEMINATE INFORMATION IN THE AREA OF CHEMICAL EDUCATION. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 178107 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 21839 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 94066 |
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| IRS990/PYOtherExpensesAmt | 0 | 880396 |
| IRS990/PYOtherRevenueAmt | 0 | 938739 |
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| IRS990/PYTotalRevenueAmt | 0 | 1501528 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 40800 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
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