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Nonprofiteer
← SOCIETY OF PHOTO OPTICAL INSTRUMENTATION ENGINEER

Form 990 for tax year 2025

Filed by SOCIETY OF PHOTO OPTICAL INSTRUMENTATION ENGINEER.

Totals

Total revenue
$64,378,785
Total expenses
$54,680,672
Contributions and grants received
$90,276
Grants paid
$2,605,866
Program service revenue
$51,400,516
Investment income
$11,733,288
Other revenue
$1,154,705
Total assets, end of year
$166,653,304
Total liabilities, end of year
$37,764,946
Net assets or fund balances, end of year
$128,888,358
Program services expenses (Part IX)
$31,791,706
Management and general expenses
$22,888,966
Fundraising expenses
$0
Program service expenses (Part III)
$31,791,706

Program services were 58.1% 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

    $90,276

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Membership

    total $2,715,770 · related or exempt $2,715,770 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Technical Events

    total $35,162,842 · related or exempt $15,028,329 · unrelated business $112,874 · excluded $20,021,639

  • 2c · Program service revenue: Education

    total $300,359 · related or exempt $300,359 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Publications

    total $13,221,545 · related or exempt $13,202,435 · unrelated business $19,110 · excluded $0

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $2,729,332 · related or exempt $0 · unrelated business $0 · excluded $2,729,332

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

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

  • 5 · Royalties

    total $204,423 · related or exempt $0 · unrelated business $0 · excluded $204,423

  • 6a · Gross rents

    real property $33,472 · personal property $0

  • 6b · Less rental expenses

    real property $12,977 · personal property $0

  • 6c · Rental income or loss

    real property $20,495 · personal property $0

  • 6d · Net rental income or loss

    total $20,495 · related or exempt $0 · unrelated business $0 · excluded $20,495

  • 7a · Gross sales of assets other than inventory

    securities $55,412,962 · other assets $0

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

    securities $46,409,006 · other assets $0

  • 7c · Gain or loss

    securities $9,003,956 · other assets $0

  • 7d · Net gain or loss

    total $9,003,956 · related or exempt $0 · unrelated business $0 · excluded $9,003,956

  • 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 $254,870 · related or exempt $254,870 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Merchandise Sales

    total $15,111 · related or exempt $0 · unrelated business $0 · excluded $15,111

  • 11c · Other revenue: Digital Services

    total $637,221 · related or exempt $0 · unrelated business $637,221 · excluded $0

  • 11d · All other revenue

    total $22,585 · related or exempt $22,585 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $929,787

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $890,915 · program services $890,915

  • 2 · Grants to domestic individuals

    total $518,342 · program services $518,342

  • 3 · Grants to foreign organizations and individuals

    total $1,196,609 · program services $1,196,609

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $3,085,512 · program services $949,493 · management and general $2,136,019 · fundraising $0

  • 6 · Compensation of disqualified persons

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

  • 7 · Other salaries and wages

    total $14,538,179 · program services $7,189,665 · management and general $7,348,514 · fundraising $0

  • 8 · Pension plan contributions

    total $1,407,510 · program services $721,327 · management and general $686,183 · fundraising $0

  • 9 · Other employee benefits

    total $3,732,394 · program services $1,912,794 · management and general $1,819,600 · fundraising $0

  • 10 · Payroll taxes

    total $1,680,987 · program services $861,480 · management and general $819,507 · fundraising $0

  • 11a · Fees: management

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

  • 11b · Fees: legal

    total $30,046 · program services $0 · management and general $30,046 · fundraising $0

  • 11c · Fees: accounting

    total $252,706 · program services $0 · management and general $252,706 · fundraising $0

  • 11d · Fees: lobbying

    total $20,929 · program services $20,929 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $398,440 · program services $0 · management and general $398,440 · fundraising $0

  • 11g · Fees: other

    total $1,302,543 · program services $800,769 · management and general $501,774 · fundraising $0

  • 12 · Advertising and promotion

    total $581,970 · program services $375,909 · management and general $206,061 · fundraising $0

  • 13 · Office expenses

    total $1,205,614 · program services $338,151 · management and general $867,463 · fundraising $0

  • 14 · Information technology

    total $4,159,928 · program services $208,342 · management and general $3,951,586 · fundraising $0

  • 15 · Royalties

    total $171,216 · program services $140,048 · management and general $31,168 · fundraising $0

  • 16 · Occupancy

    total $423,504 · program services $34,546 · management and general $388,958 · fundraising $0

  • 17 · Travel

    total $1,539,109 · program services $840,444 · management and general $698,665 · 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 $13,720,715 · program services $13,463,543 · management and general $257,172 · 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 $2,387,396 · program services $186,558 · management and general $2,200,838 · fundraising $0

  • 23 · Insurance

    total $198,743 · program services $0 · management and general $198,743 · fundraising $0

  • 24a · Other expenses: Pub Printing Cost

    total $178,502 · program services $176,371 · management and general $2,131 · fundraising $0

  • 24b · Other expenses: Commissions

    total $682,988 · program services $682,988 · management and general $0 · fundraising $0

  • 24c · Other expenses: Recruitment and Staff Development

    total $51,027 · program services $2,898 · management and general $48,129 · fundraising $0

  • 24d · Other expenses: Revenue Sharing

    total $160,000 · program services $160,000 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $164,848 · program services $119,585 · management and general $45,263 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,166,663 · end of year $9,190,735

  • 2 · Savings and temporary cash investments

    beginning of year $2,731,894 · end of year $3,393,809

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $449,555 · end of year $821,593

  • 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 $502,965 · end of year $508,520

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,327,529 · end of year $6,464,868

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

    $45,811,928

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

    $33,309,465

  • 10c · Land, buildings and equipment, net

    beginning of year $11,223,758 · end of year $12,502,463

  • 11 · Investments: publicly traded securities

    beginning of year $114,048,730 · end of year $123,862,711

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $9,397,762 · end of year $9,908,605

  • 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 $7,859,211 · end of year $7,912,965

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $27,251,639 · end of year $29,851,981

  • 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

  • 27 · Net assets without donor restrictions

    beginning of year $112,888,298 · end of year $125,934,406

  • 28 · Net assets with donor restrictions

    beginning of year $2,849,708 · end of year $2,953,952

Mission and programs · 2025

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.

Activities or mission (Part I)

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 36,000 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. There were about 300 conferences held in 2025 where scientists presented their research findings and collaborated on their work. In addition to the conferences offered at the 2025 Technical Events, there were also more than 100 in-person educational courses.

    Expenses $19,987,540 · Grants $138,897 · Revenue $35,162,842

  • Publications - SPIE helps the scientist authors publish their work via Publications and Journals. The technical publications include: books, Journals, conference proceedings, and online products. Proceedings of SPIE conferences are technical publications that educate the engineering community about current technology, research and applications. Online website links allow access to products and services used by scientists and engineers. Approximately 5,500 hardcopy books were shipped in 2025. SPIE is also the publisher of over 15 technical journals: Advanced Photonics, Advanced Photonics Nexus, Advanced Quantum Photonics, Biophotonics Discovery, Journal of Applied Remote Sensing, Journal of Astronomical, Telescopes, Instruments, and Systems, Journal of Biomedical Optics, 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, and Photonics Insights. SPIE is also a Co-publisher of Journal of Electronic Imaging with Society for Imaging Science and Technology. Total circulation of journals during 2025 was about 25,000 online subscriptions.

    Expenses $6,621,592 · Grants $21,265 · Revenue $13,221,545

  • Education - SPIE awarded education scholarships and grants to support education outreach. More than 10,000 Women in Optics notebooks were printed and distributed in 2025. The SPIE Education department held career advancement events, including in-person workshops, and networking and mentoring socials, serving over 750 attendees. SPIE also presented in-person short courses at events, in-company training sessions, and issued Certificates of Completion. SPIE also held instructional webinars and offers on-demand online courses.

    Expenses $3,122,270 · Grants $1,741,729 · Revenue $300,359

  • Membership - In 2025 SPIE provided support to attend conferences to student authors, and activity grants for student chapter groups. As part of our membership program, SPIE also provides reduced dues for students and members from developing nations.

    Expenses $2,060,304 · Grants $703,974 · Revenue $2,993,225

As filed on the 2025 return.

Listed in Part VII

  • Kent Rochford

    Chief Executive Officer

    Total calculated
    $878,839
    From this org
    $799,897
    From related orgs
    $0
    Other
    $78,942
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $582,068
    Bonus
    $183,411
    Other
    $34,418
    Deferred
    $41,444
    Nontaxable benefits
    $37,498
    Filer's total
    $878,839

  • Bradley Ferguson

    COO & COFO

    Total calculated
    $469,673
    From this org
    $381,370
    From related orgs
    $0
    Other
    $88,303
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $339,062
    Bonus
    $26,279
    Other
    $16,029
    Deferred
    $43,570
    Nontaxable benefits
    $44,733
    Filer's total
    $469,673

  • Scott C H Ritchey

    Sr Director, Information Technology

    Total calculated
    $435,609
    From this org
    $348,109
    From related orgs
    $0
    Other
    $87,500
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $308,321
    Bonus
    $31,279
    Other
    $8,508
    Deferred
    $41,695
    Nontaxable benefits
    $45,805
    Filer's total
    $435,608

  • Allison Romanyshyn

    Sr Director, Community Engagement, Chief Inclusion Officer

    Total calculated
    $317,969
    From this org
    $243,519
    From related orgs
    $0
    Other
    $74,450
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $206,898
    Bonus
    $26,279
    Other
    $10,342
    Deferred
    $28,986
    Nontaxable benefits
    $45,463
    Filer's total
    $317,968

  • Patrick Franzen

    Director, Publications and Platform

    Total calculated
    $304,436
    From this org
    $234,966
    From related orgs
    $0
    Other
    $69,470
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $208,098
    Bonus
    $11,910
    Other
    $14,957
    Deferred
    $27,416
    Nontaxable benefits
    $42,054
    Filer's total
    $304,435

  • Robert F Hainsey

    Director, Science & Technology

    Total calculated
    $290,637
    From this org
    $245,296
    From related orgs
    $0
    Other
    $45,341
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $225,952
    Bonus
    $15,979
    Other
    $3,364
    Deferred
    $27,854
    Nontaxable benefits
    $17,488
    Filer's total
    $290,637

  • Jeffrey Nichols

    Director, Sales

    Total calculated
    $276,185
    From this org
    $207,962
    From related orgs
    $0
    Other
    $68,223
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $188,784
    Bonus
    $16,179
    Other
    $2,998
    Deferred
    $23,743
    Nontaxable benefits
    $44,480
    Filer's total
    $276,184

  • Marilyn Gorsuch

    Sr Director, Technical Programs

    Total calculated
    $268,371
    From this org
    $233,344
    From related orgs
    $0
    Other
    $35,027
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $208,478
    Bonus
    $11,279
    Other
    $13,586
    Deferred
    $23,659
    Nontaxable benefits
    $11,368
    Filer's total
    $268,370

  • Lara Miles

    Director, Business Services, Systems & Data Governance

    Total calculated
    $264,793
    From this org
    $224,278
    From related orgs
    $0
    Other
    $40,515
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $207,944
    Bonus
    $15,174
    Other
    $1,159
    Deferred
    $24,850
    Nontaxable benefits
    $15,665
    Filer's total
    $264,792

  • Andrew Brown

    Sr. Director, Events & Global Business Devlopment

    Total calculated
    $260,877
    From this org
    $236,405
    From related orgs
    $0
    Other
    $24,472
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $132,455
    Bonus
    $8,140
    Other
    $95,810
    Deferred
    $16,310
    Nontaxable benefits
    $8,163
    Filer's total
    $260,878

  • Jill Stanton

    Director, Software Development

    Total calculated
    $249,242
    From this org
    $199,544
    From related orgs
    $0
    Other
    $49,698
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $184,378
    Bonus
    $12,442
    Other
    $2,724
    Deferred
    $21,261
    Nontaxable benefits
    $28,437
    Filer's total
    $249,242

  • Jen Dodds

    Sr. Director, Events & Global Business Development

    Total calculated
    $247,475
    From this org
    $189,556
    From related orgs
    $0
    Other
    $57,919
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $180,553
    Bonus
    $8,279
    Other
    $724
    Deferred
    $20,414
    Nontaxable benefits
    $37,505
    Filer's total
    $247,475

  • Julie L Bentley

    President-Elect

    Total calculated
    $9,468
    From this org
    $9,468
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Alexis Vogt

    Director

    Total calculated
    $3,460
    From this org
    $3,460
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Jessica DeGroote Nelson

    Director

    Total calculated
    $3,367
    From this org
    $3,367
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Daewook Kim

    Director

    Total calculated
    $700
    From this org
    $700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Peter de Groot

    President

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Cather Simpson

    Vice President

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Jim McNally

    Secretary/Treasurer

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Jennifer Barton

    Immediate Past President

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Laura Waller

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • David Hagan

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Miles Padgett

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Samuel Achilefu

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Agnes Hubscher

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Nicholas Petrick

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Victoria Uthe

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Sharon Weiss

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Kishan Dholakia

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Keisuke Goda

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Deborah Gustafson

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Paul Montgomery

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Brian Pogue

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Kemao Qian

    Director

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Michelle Stock

    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
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 2025, Brad Ferguson, Scott Ritchey, and Allison Romanyshyn took advantage of this 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 payments 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 of 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 Trade Shows · UK · 100% owned · share of income $679,473 · share of assets $1,138,940 · controlled entity

    Directly controlled by Society of Photo Optical Instrumentation Engineers

Provenance

Return type
form_990
Tax year
2025
Filed
9 September 2026
IRS schema version
2025v4.0
Source object
202602549349300305

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.