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Nonprofiteer
← SOCIETY OF PHOTO OPTICAL INSTRUMENTATION ENGINEER

Form 990 for tax year 2022

Filed by SOCIETY OF PHOTO OPTICAL INSTRUMENTATION ENGINEER.

Totals

Total revenue
$36,576,887
Total expenses
$46,877,020
Contributions and grants received
$73,597
Grants paid
$1,171,483
Program service revenue
$34,580,859
Investment income
$504,284
Other revenue
$1,418,147
Total assets, end of year
$123,692,057
Total liabilities, end of year
$29,531,397
Net assets or fund balances, end of year
$94,160,660
Program services expenses (Part IX)
$26,711,304
Management and general expenses
$20,165,716
Fundraising expenses
$0
Program service expenses (Part III)
$26,711,304

Program services were 57.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $73,597

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Membership

    total $1,442,184 · related or exempt $1,441,659 · unrelated business $525 · excluded $0

  • 2b · Program service revenue: Technical Events

    total $19,458,092 · related or exempt $8,917,137 · unrelated business $146,467 · excluded $10,394,488

  • 2c · Program service revenue: Education

    total $635,581 · related or exempt $635,581 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Publications

    total $13,045,002 · related or exempt $13,032,102 · unrelated business $12,900 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $2,256,963 · related or exempt $0 · unrelated business $0 · excluded $2,256,963

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $188,018 · related or exempt $0 · unrelated business $0 · excluded $188,018

  • 6a · Gross rents

    real property $25,710 · personal property $0

  • 6b · Less rental expenses

    real property $7,802 · personal property $0

  • 6c · Rental income or loss

    real property $17,908 · personal property $0

  • 6d · Net rental income or loss

    total $17,908 · related or exempt $0 · unrelated business $0 · excluded $17,908

  • 7a · Gross sales of assets other than inventory

    securities $74,584,539 · other assets $2,655

  • 7b · Less cost or other basis and sales expenses

    securities $76,339,873 · other assets $0

  • 7c · Gain or loss

    securities -$1,755,334 · other assets $2,655

  • 7d · Net gain or loss

    total -$1,752,679 · related or exempt $0 · unrelated business $0 · excluded -$1,752,679

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Subsidiary Management

    total $194,944 · related or exempt $194,944 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Insurance Payouts

    total $374,463 · related or exempt $0 · unrelated business $0 · excluded $374,463

  • 11c · Other revenue: Digital Services

    total $621,796 · related or exempt $0 · unrelated business $621,796 · excluded $0

  • 11d · All other revenue

    total $21,018 · related or exempt $9,736 · unrelated business $0 · excluded $11,282

  • 11e · Other revenue, total

    $1,212,221

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $235,288 · program services $235,288

  • 2 · Grants to domestic individuals

    total $346,677 · program services $346,677

  • 3 · Grants to foreign organizations and individuals

    total $589,518 · program services $589,518

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $2,257,681 · program services $476,366 · management and general $1,781,315 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $13,277,547 · program services $6,307,088 · management and general $6,970,459 · fundraising $0

  • 8 · Pension plan contributions

    total $1,380,813 · program services $679,356 · management and general $701,457 · fundraising $0

  • 9 · Other employee benefits

    total $3,392,058 · program services $1,668,883 · management and general $1,723,175 · fundraising $0

  • 10 · Payroll taxes

    total $1,448,334 · program services $712,576 · management and general $735,758 · fundraising $0

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $90,344 · program services $0 · management and general $90,344 · fundraising $0

  • 11c · Fees: accounting

    total $202,236 · program services $0 · management and general $202,236 · fundraising $0

  • 11d · Fees: lobbying

    total $124,172 · program services $124,172 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $347,644 · program services $0 · management and general $347,644 · fundraising $0

  • 11g · Fees: other

    total $2,054,412 · program services $1,277,901 · management and general $776,511 · fundraising $0

  • 12 · Advertising and promotion

    total $532,526 · program services $372,993 · management and general $159,533 · fundraising $0

  • 13 · Office expenses

    total $1,342,277 · program services $302,427 · management and general $1,039,850 · fundraising $0

  • 14 · Information technology

    total $2,409,237 · program services $214,871 · management and general $2,194,366 · fundraising $0

  • 15 · Royalties

    total $222,661 · program services $196,479 · management and general $26,182 · fundraising $0

  • 16 · Occupancy

    total $352,934 · program services $28,070 · management and general $324,864 · fundraising $0

  • 17 · Travel

    total $1,187,560 · program services $671,914 · management and general $515,646 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $11,360,083 · program services $11,020,736 · management and general $339,347 · fundraising $0

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $2,201,020 · program services $468,861 · management and general $1,732,159 · fundraising $0

  • 23 · Insurance

    total $320,141 · program services $117,415 · management and general $202,726 · fundraising $0

  • 24a · Other expenses: Pub Printing Cost

    total $197,408 · program services $194,663 · management and general $2,745 · fundraising $0

  • 24b · Other expenses: Commissions

    total $591,908 · program services $591,908 · management and general $0 · fundraising $0

  • 24c · Other expenses: Recruitment and Staff Development

    total $266,879 · program services $3,374 · management and general $263,505 · fundraising $0

  • 24d · Other expenses: Society Dues

    total $42,927 · program services $31,052 · management and general $11,875 · fundraising $0

  • 24e · All other expenses

    total $102,735 · program services $78,716 · management and general $24,019 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $8,216,891 · end of year $3,699,819

  • 2 · Savings and temporary cash investments

    beginning of year $4,445,113 · end of year $8,586,831

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $631,868 · end of year $240,791

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $366,251 · end of year $454,075

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,711,076 · end of year $5,165,560

  • 10a · Land, buildings and equipment: cost or other basis

    $36,205,325

  • 10b · Land, buildings and equipment: accumulated depreciation

    $27,718,943

  • 10c · Land, buildings and equipment, net

    beginning of year $8,316,284 · end of year $8,486,382

  • 11 · Investments: publicly traded securities

    beginning of year $110,688,315 · end of year $89,323,394

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $7,133,321 · end of year $7,735,205

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,131,254 · end of year $6,142,956

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $20,559,161 · end of year $23,388,441

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $116,429,866 · end of year $92,070,657

  • 28 · Net assets with donor restrictions

    beginning of year $2,388,838 · end of year $2,090,003

Mission and programs · 2022

Mission

SPIE is an international, nonprofit technical society dedicated to advancing scientific research and engineering applications of optical, photonic, imaging and optoelectronic technologies through its meetings, education programs and publications.

  • Technical Events - SPIE organized technical/scientific and engineering meetings with approximately 19,000 attendees. Included in the content of these Technical events are basic research, research technology methods and applications. Many of our technical events also include Exhibits and a Career Center. In 2022, there were 276 conferences held where scientists presented their research findings and collaborated on their work.

    Expenses $15,929,885 · Grants $100,856 · Revenue $19,458,092

  • Publications - SPIE helps the scientist authors publish their work. The technical publications include books, Journals, conference proceedings, and online products. Conference proceedings are technical publications, both paper and video, that educate the engineering community about current technology, research and applications. Website links allow access to products and services used by scientists and engineers. SPIE is also the publisher of 14 technical journals: Advanced Photonics, Advanced Photonics Nexus, Journal of Applied Remote Sensing, Journal of Astronomical Telescopes, Instruments & Systems, Journal of Biomedical Optics, Journal of Electronic Imaging, Journal of Medical Imaging, Journal of Micro/Nanopatterning, Materials, and Metrology, Journal of Nanophotonics, Journal of Optical Microsystems, Journal of Photonics for Energy, Neurophotonics, Optical Engineering, Photonics Insights and the Photonics Focus magazine. SPIE Co-publishes the Journal of Electronic Imaging with Society for Imaging Science and Technology. SPIE also Co-publishes Advanced Photonics, Advanced Photonics Nexus, and Photonics Insights with Chinese Laser Press. Total circulation of journals during 2022 was 29,000 subscriptions online.

    Expenses $6,647,053 · Grants $10,443 · Revenue $13,045,002

  • Education - SPIE awarded 88 education scholarships and 26 grants to support education outreach, equity, diversity, and inclusion and International Day of Light events and activities. More than 500 outreach posters were distributed, and over 5,000 Women in Optics Planners were printed and distributed. 9 Online Career advancement events were held with over 380 attendees, and 17 in-person career workshops were held at SPIE meetings, with over 350 attendees. SPIE also presented 73 in-person short courses at 8 events, 7 in-company training sessions, and issued 1,115 Certificates of Completion. SPIE also held 7 instructional webinars and offers 40 on-demand online courses.

    Expenses $2,798,290 · Grants $976,745 · Revenue $635,581

  • Membership - In 2022, SPIE provided conference registration fee waivers to 379 student authors, and activity grants for 96 student chapter groups. As part of our membership program, SPIE also provides reduced dues for students and members from developing nations.

    Expenses $1,336,076 · Grants $83,439 · Revenue $1,646,862

As filed on the 2022 return.

Listed in Part VII

  • Kent Rochford

    Chief Executive Officer

    Total calculated
    $736,980
    From this org
    $669,380
    From related orgs
    $0
    Other
    $67,600
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $511,047
    Bonus
    $150,303
    Other
    $7,816
    Deferred
    $34,860
    Nontaxable benefits
    $32,740
    Filer's total
    $736,766

  • Brad Ferguson

    COFO

    Total calculated
    $414,450
    From this org
    $342,379
    From related orgs
    $0
    Other
    $72,071
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $297,972
    Bonus
    $32,346
    Other
    $12,062
    Deferred
    $33,700
    Nontaxable benefits
    $38,371
    Filer's total
    $414,451

  • Scott Ritchey

    Director, Information Technology

    Total calculated
    $336,578
    From this org
    $276,010
    From related orgs
    $0
    Other
    $60,568
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $248,099
    Bonus
    $26,279
    Other
    $1,631
    Deferred
    $26,884
    Nontaxable benefits
    $33,684
    Filer's total
    $336,577

  • Andrew Brown

    Sr. Director, Global Business Development

    Total calculated
    $274,908
    From this org
    $221,974
    From related orgs
    $0
    Other
    $52,934
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $207,469
    Bonus
    $11,279
    Other
    $3,226
    Deferred
    $26,828
    Nontaxable benefits
    $26,106
    Filer's total
    $274,908

  • Patrick Franzen

    Director, Publications and Platform

    Total calculated
    $249,448
    From this org
    $187,867
    From related orgs
    $0
    Other
    $61,581
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $162,866
    Bonus
    $24,279
    Other
    $722
    Deferred
    $19,209
    Nontaxable benefits
    $42,371
    Filer's total
    $249,447

  • Allison Romanyshyn

    Sr Dir Community Engagement, Chief Inclusion

    Total calculated
    $247,653
    From this org
    $187,532
    From related orgs
    $0
    Other
    $60,121
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $166,009
    Bonus
    $13,056
    Other
    $8,467
    Deferred
    $19,450
    Nontaxable benefits
    $40,671
    Filer's total
    $247,653

  • Marilyn Gorsuch

    Director, Technical Programs & Proceedings

    Total calculated
    $247,113
    From this org
    $215,781
    From related orgs
    $0
    Other
    $31,332
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $177,976
    Bonus
    $21,279
    Other
    $12,901
    Deferred
    $21,357
    Nontaxable benefits
    $9,976
    Filer's total
    $243,489

  • Robert Hainsey

    Science & Technology Strategist

    Total calculated
    $229,726
    From this org
    $193,551
    From related orgs
    $0
    Other
    $36,175
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $177,044
    Bonus
    $13,851
    Other
    $2,658
    Deferred
    $20,763
    Nontaxable benefits
    $15,412
    Filer's total
    $229,728

  • Jeffrey Nichols

    Director, Sales

    Total calculated
    $229,506
    From this org
    $185,464
    From related orgs
    $0
    Other
    $44,042
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $170,192
    Bonus
    $12,679
    Other
    $2,592
    Deferred
    $13,409
    Nontaxable benefits
    $30,633
    Filer's total
    $229,505

  • Peter Hallett

    Director, Marketing & Industry Relations

    Total calculated
    $225,914
    From this org
    $180,961
    From related orgs
    $0
    Other
    $44,953
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $166,176
    Bonus
    $11,279
    Other
    $3,506
    Deferred
    $18,648
    Nontaxable benefits
    $26,306
    Filer's total
    $225,915

  • Lara Miles

    Director, Business Services, Systems and Data Gov

    Total calculated
    $202,153
    From this org
    $172,886
    From related orgs
    $0
    Other
    $29,267
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $151,866
    Bonus
    $20,279
    Other
    $741
    Deferred
    $16,741
    Nontaxable benefits
    $12,526
    Filer's total
    $202,153

  • Bernard Kress

    President-Elect

    Total calculated
    $9,894
    From this org
    $9,894
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Joseph Shaw

    Director

    Total calculated
    $4,892
    From this org
    $4,892
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Scott Tyo

    Director

    Total calculated
    $1,099
    From this org
    $1,099
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Katie Schwertz

    Director

    Total calculated
    $1,047
    From this org
    $1,047
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Anita Mahadevan-Jansen

    President

    Total calculated
    $0
    Hours/week
    4 + 1 related

  • David Andrews

    Past President

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Jennifer Barton

    Vice President

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Jason Mulliner

    Secretary/Treasurer

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Allison Barto

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Audrey Bowden

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Rebecca Fahrig

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Ruth Houbertz

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Elizabeth Krupinski

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Byoungho Lee

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Gong-Ru Lin

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Kyle Myers

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • William Roach

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Halina Rubinsztein-Dunlop

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Cather Simpson

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Cristina Solano

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
Travel for companions: Up to a maximum of $600 annually is allowed for director level and higher staff companion travel, which is added to W2 wages. Employees are responsible for all applicable taxes. In 2022, Peter Hallett, Allison Romanyshyn, Teresa Handy DeVeau and Scott Ritchey took advantage of the program. Tax indemnification and Gross Up Payments: The cost of extensive business calls on employee personal cell phones are reimbursable when accompanied with approved substantiation and authorization. These reimbursement payouts are added to W2 wages and grossed up to include the amount of taxes due.
Schedule J, Part I, Line 7
Bonuses are not set to specific amounts or metric. Bonuses are left for the Board's discretion. The Board approves the bonus percentage, but the supervisors decide how much each employee will get out of the department's allotment.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • SPIE Europe Ltd #5085639

    Scientific Conferences · UK · controlled entity

    Directly controlled by Society of Photo Optical Engineers

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • SPIE Events Europe #5099292

    C · Scientific Tradeshows · UK · 100% owned · share of income $1,017,388 · share of assets $1,205,224 · controlled entity

    Directly controlled by Society of Photo Optical Instrumentation Engineers

Provenance

Return type
form_990
Tax year
2022
Filed
7 September 2023
IRS schema version
2022v5.0
Source object
202322509349301017

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