Civic Intelligence

International Union of Pure

EIN 98-6000903 • 501(c)3 • Research Triangle Park, NC

Profile

Iupac serves to advance the worldwide aspects of the chemical sciences and to contribute to the application of chemistry in the service of mankind. The organization works to: 1. Promote continuing cooperation among the chemists of the member countries; 2. Study topics of international importance to pure and applied chemistry which need regulation, standardization, or codification; 3. Cooperate with other international organizations which deal with topics of a chemical nature; and 4. Contribute to the advancement of pure and applied chemistry in all aspects.

PO Box 13757Research Triangle Park, NC 27709

www.iupac.org

Siviq Scores

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

Liabilities / Assets

38th percentile

0.06x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.17x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

91st percentile

57%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$176,901

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

85th percentile

27%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

120%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$7,522,795

Up $1,618,419 (+27%) from 2023

Liabilities

Up

$430,018

Up $10,293 (+2.5%) from 2023

Net Assets

Up

$7,092,777

Up $1,608,126 (+29%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin91st percentile

Revenue

Up

$2,555,920

Up $1,391,493 (+120%) from 2023

Expenses

Down

$1,108,090

Down $238,749 (-18%) from 2023

Net Income

Up

$1,447,830

Up $1,630,242 (+894%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,058,307Liabilities 2011: $561,910Net Assets 2011: $4,496,3972011Assets 2012: $4,907,295Liabilities 2012: $470,561Net Assets 2012: $4,436,7342012Assets 2013: $4,430,927Liabilities 2013: $206,842Net Assets 2013: $4,224,0852013Assets 2014: $4,552,259Liabilities 2014: $365,645Net Assets 2014: $4,186,6142014Assets 2015: $4,297,642Liabilities 2015: $243,380Net Assets 2015: $4,054,2622015Assets 2016: $4,357,206Liabilities 2016: $270,433Net Assets 2016: $4,086,7732016Assets 2017: $4,909,630Liabilities 2017: $670,164Net Assets 2017: $4,239,4662017Assets 2018: $4,493,209Liabilities 2018: $621,988Net Assets 2018: $3,871,2212018Assets 2019: $4,702,415Liabilities 2019: $526,117Net Assets 2019: $4,176,2982019Assets 2020: $5,614,573Liabilities 2020: $444,311Net Assets 2020: $5,170,2622020Assets 2021: $6,202,155Liabilities 2021: $162,414Net Assets 2021: $6,039,7412021Assets 2022: $5,550,542Liabilities 2022: $459,335Net Assets 2022: $5,091,2072022Assets 2023: $5,904,376Liabilities 2023: $419,725Net Assets 2023: $5,484,6512023Assets 2024: $7,522,795Liabilities 2024: $430,018Net Assets 2024: $7,092,7772024

Highlighted filing

2024

Assets$7,522,795
Liabilities$430,018
Net Assets$7,092,777
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $3,012,6102011Expenses 2012: $2,164,6622012Revenue 2013: $1,721,865Expenses 2013: $2,191,810Net Income 2013: -$469,9452013Revenue 2014: $1,728,200Expenses 2014: $1,273,767Net Income 2014: $454,4332014Revenue 2015: $1,460,678Expenses 2015: $1,550,389Net Income 2015: -$89,7112015Revenue 2016: $1,286,961Expenses 2016: $1,319,318Net Income 2016: -$32,3572016Revenue 2017: $1,448,621Expenses 2017: $1,525,193Net Income 2017: -$76,5722017Revenue 2018: $1,398,915Expenses 2018: $1,389,384Net Income 2018: $9,5312018Revenue 2019: $1,222,180Expenses 2019: $1,584,446Net Income 2019: -$362,2662019Revenue 2020: $1,482,224Expenses 2020: $984,141Net Income 2020: $498,0832020Revenue 2021: $1,854,983Expenses 2021: $1,024,030Net Income 2021: $830,9532021Revenue 2022: $1,609,180Expenses 2022: $1,259,611Net Income 2022: $349,5692022Revenue 2023: $1,164,427Expenses 2023: $1,346,839Net Income 2023: -$182,4122023Revenue 2024: $2,555,920Expenses 2024: $1,108,090Net Income 2024: $1,447,8302024

Highlighted filing

2024

Revenue$2,555,920
Expenses$1,108,090
Net Income$1,447,830
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$7,522,795
Liabilities
$430,018
Net assets
$7,092,777
Revenue
$2,555,920
Expenses
$1,108,090
Net income
$1,447,830
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.52$0.43$7.09$2.56$1.11$1.45
2023Detailed filing. Detailed filing data is available for this year.$5.90$0.42$5.48$1.16$1.35$0.18
2022Detailed filing. Detailed filing data is available for this year.$5.55$0.46$5.09$1.61$1.26$0.35
2021Detailed filing. Detailed filing data is available for this year.$6.20$0.16$6.04$1.85$1.02$0.83
2020Detailed filing. Detailed filing data is available for this year.$5.61$0.44$5.17$1.48$0.98$0.50
2019Detailed filing. Detailed filing data is available for this year.$4.70$0.53$4.18$1.22$1.58$0.36
2018Detailed filing. Detailed filing data is available for this year.$4.49$0.62$3.87$1.40$1.39$0.01
2017Detailed filing. Detailed filing data is available for this year.$4.91$0.67$4.24$1.45$1.53$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.36$0.27$4.09$1.29$1.32$0.03
2015Detailed filing. Detailed filing data is available for this year.$4.30$0.24$4.05$1.46$1.55$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.55$0.37$4.19$1.73$1.27$0.45
2013Detailed filing. Detailed filing data is available for this year.$4.43$0.21$4.22$1.72$2.19$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.47$4.44$2.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.06$0.56$4.50$3.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$4,791,665
Mission and Program Overview

Mission

Iupac serves to advance the worldwide aspects of the chemical sciences and to contribute to the application of chemistry in the service of mankind. The organization works to: 1. Promote continuing cooperation among the chemists of the member countries; 2. Study topics of international importance to pure and applied chemistry which need regulation, standardization, or codification; 3. Cooperate with other international organizations which deal with topics of a chemical nature; and 4. Contribute to the advancement of pure and applied chemistry in all aspects.

Iupac serves to advance the worldwide aspects of the chemical sciences and to contribute to the application of chemistry in the service of mankind.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,324,251$5,796,527▲ $472,276
Savings and Temporary Cash Investments$66,449$1,108,115▲ $1,041,666
Cash and Non-Interest-Bearing Accounts$87,256$296,514▲ $209,258
Accounts Receivable$224,151$195,188▼ $28,963
Intangible Assets$155,845$93,377▼ $62,468
Land, Buildings, and Equipment, Net$31,590$21,709▼ $9,881
Prepaid Expenses and Deferred Charges$11,269$7,800▼ $3,469
Total Assets$5,904,376$7,522,795▲ $1,618,419
Other Assets Total$3,565$3,565→ $0
Liabilities
Unsecured Notes Loans Payable$0$199,010▲ $199,010
Accounts Payable and Accrued Expenses$235,649$102,314▼ $133,335
Other Liabilities$164,287$99,854▼ $64,433
Deferred Revenue$19,789$28,840▲ $9,051
Total Liabilities$419,725$430,018▲ $10,293
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,154,707$5,766,159▲ $611,452
Net Assets With Donor Restrictions$329,944$1,326,618▲ $996,674
Total Net Assets Fund Balance$5,484,651$7,092,777▲ $1,608,126
Total Liabilities and Net Assets / Fund Balance$5,904,376$7,522,795▲ $1,618,419

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,144$52,316$68,460
Equipment$5,565$16,005$21,570

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$268,044-▲ $1,298$4,000$265,342
2023$270,933-▲ $1,830$4,719$268,044
2022$274,161-▲ $3,830$7,058$270,933
2021$268,411$5,000▲ $4,215$3,465$274,161
2020$273,692-▲ $4,004$9,285$268,411
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greta HeydenrychExecutive DirectorFT$175,866$1,035$176,901
Fabienne MeyersAssociate DirectorFT$96,995$41,507$138,502

Board Members and Trustees

NameTitle
Anna S MakarovaStanding Committee Chair
Buxing HanStanding Committee Chair
Fancesca M KertonStanding Committee Chair
Jorgen StohnerStanding Committee Chair
Leah McewenStanding Committee Chair
Marietjie PotgieterStanding Committee Chair
Amelia P RauterDivision President
Christine LuscombeDivision President
David ShawDivision President
Helle Moller JohannessenDivision President
Lidia ArmelaoDivision President
Michelle RogersDivision President
Pierangelo MetrangoloDivision President
Roberto TerzanoDivision President
Christopher BrettPast President
Javier Garcia MartinezPresident
Ehud KeinanVice President
Bipul Behari SahaElected Member
Ghada BassioniElected Member
Gloria ObuzorElected Member
Hemda GarelickElected Member
Ken SakaiElected Member
Laura L McconnellElected Member
Mei-hung ChiuElected Member
Petr S FedotovElected Member
Zhugang ShuaiElected Member
Zoltan MesterElected Member
Richard HartshornSecretary General
Wolfram KochTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,962,111
Program Service Revenue
$219,934
Investment Income
$373,587
Other Revenue
$288
All Other Contributions
$1,051,942
Change in Net Assets
$1,447,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,484,927
Revenue Not Reported on Financial Statements
$70,993
Revenue Not Reported on Form 990
$201,242
Other Revenue Adjustments
$-878
Total Revenue per Audited Statements
$2,686,169
Total Revenue per Form 990
$2,555,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$609,146
Salaries, Compensation, and Employee Benefits$498,944
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$172,703$143,415-$316,118
Other Salaries and Wages$57,345$93,789-$151,134
Travel$142,983$7,796-$150,779
Information Technology$61,462$24,709-$86,171
Occupancy$28,880$43,319-$72,199
Fees for Service Investment Mgmnt Fees-$71,871-$71,871
Office Expenses-$62,277-$62,277
Fees for Services Other$36,658$23,730-$60,388
Payroll Taxes$9,198$12,193-$21,391
Fees for Services Accounting-$18,600-$18,600
Conferences and Meetings$10,087$1,595-$11,682
Depreciation Depletion$4,443$6,665-$11,108
Fees for Services Legal-$10,864-$10,864
Other Employee Benefits$5,038$5,263-$10,301
Interest-$8,027-$8,027
Advertising$4,989$2,005-$6,994
Other Expenses$6,829$0-$6,829
Insurance-$3,134-$3,134
Total Functional Expenses$568,838$539,252$0$1,108,090

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,108,090
Total Expenses per Audited Statements$1,078,043
Expenses per Audited Statements$1,036,219
Expenses Not Reported on Financial Statements$71,871
Expenses Not Reported on Form 990$41,824
International Activity

International Summary

Offices
0
Employees
0
Spending
$304,533

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesSee Part V00$205,969
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesSee Part V00$30,192
North America - Canada and Mexico, But Not the United StatesProgram ServicesSee Part V00$23,218
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,Program ServicesSee Part V00$14,781
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,Program ServicesSee Part V00$11,119
Russia and Neighboring States - Armenia, Azerbijan, Belarus,Program ServicesSee Part V00$9,102
South America - Argentina, Bolivia, Brazil, Chile, Columbia, EcuadorProgram ServicesSee Part V00$6,574
Central America and the CaribbeanProgram ServicesSee Part V00$3,578
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesSee Part V00-
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
Lease Liability$99,854
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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 members are national adhering organizations, individuals, associated organizations, and company associates. Organizations tend to be scientific associations while company associates tend to be business entities.”

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

“The delegates of the national adhering organizations to the biennial council elect the officers and ten members of the bureau. The bureau is authorized to act on behalf of the council in between meetings. The decisions of the bureau are ratified by the council at the next meeting.”

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

“The delegates of the national adhering organizations to the biennial council approve the actions of the bureau at each council meeting.”

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

“There is no formal process to review the form 990 at this time.”

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

“The governing board reviews form 990 prior to filing.”

Form 990, Part VI, Section B, Line 12

“A conflict of interest policy has been approved by the bureau, which acts on behalf of the council between meetings. The decisions of the bureau are ratified by the council. A document retention policy and a harassment policy, which incorporates clauses that are more internationally understood, have been approved by this same procedure.”

Form 990, Part VI, Section B, Line 15

“The executive director and other officers of iupac are subject to an annual written review. The secretary general is responsible for review of staff.”

Form 990, Part VI, Section C, Line 18

“Form 990 is available for public view on candid.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and other information regarding the organization available to the public on its website.”

Filing and Contact Details

Filer

Filer Name
International Union of Pure
EIN
98-6000903
Phone
9194858700
Address
PO BOX 13757, RESEARCH TRIANGLE PARK, NC 27709

Signing Officer

Name
Dr Fabienne Meyers
Title
Executive Director
Phone
9194858700
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Fabienne Meyers
Formed
1919
Voting Board Members
56
Independent Board Members
56
Employees
3
Volunteers
1,500

Preparer

Firm
Mpcompany Llp
Address
4600 MARRIOTT DRIVE SUITE 300, RALEIGH, NC 27612
Preparer
Martha Register-futrell
Phone
9198369200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Losses on uncollectible pledges -40,944. Rounding -2.”

Financial Statement Notes

PART V, LINE 4:

“The organization has donor-restricted endowment funds which consist of the paulo fransozini endowment fund, the chemrawn vii fund, and the hanwha total petrochemical endowment fund as of december 31, 2024. Income earned by the paulo franzosini endowment fund is restricted for awards to science students to attend particular iupac meetings. Income earned by the chemrawn vii fund is restricted for awards to support the work of the chemrawn vii future actions committee. Income earned by the hanwha total petrochemical endowment fund is restricted for awards to students and researchers in the field of polymer science and support of educational projects of the iupac macromolecular division.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on disposal of assets -878.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rounding 2. Bad debt expense 40,944.”

Raw XML AppendixShowing 400 of 790 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/MissionDesc0IUPAC SERVES TO ADVANCE THE WORLDWIDE ASPECTS OF THE CHEMICAL SCIENCES AND TO CONTRIBUTE TO THE APPLICATION OF CHEMISTRY IN THE SERVICE OF MANKIND. THE ORGANIZATION WORKS TO: 1. PROMOTE CONTINUING COOPERATION AMONG THE CHEMISTS OF THE MEMBER COUNTRIES; 2. STUDY TOPICS OF INTERNATIONAL IMPORTANCE TO PURE AND APPLIED CHEMISTRY WHICH NEED REGULATION, STANDARDIZATION, OR CODIFICATION; 3. COOPERATE WITH OTHER INTERNATIONAL ORGANIZATIONS WHICH DEAL WITH TOPICS OF A CHEMICAL NATURE; AND 4. CONTRIBUTE TO THE ADVANCEMENT OF PURE AND APPLIED CHEMISTRY IN ALL ASPECTS.
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