School Photographers Of America Association
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2021 | 177,773 | 198,783 | −21,010 | -1.3 | — |
| 2022 | 355,371 | 451,951 | −96,580 | -3.1 | 24% |
| 2023 | 527,008 | 483,012 | 43,996 | -1.8 | 22% |
In its most recent public year (2023), this organization brought in $43,996 more than it spent. Its liabilities exceeded its net assets — reserves were below zero (-1.8 months). Staff pay was 22% of spending.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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