INTERNATIONAL SPA ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

LYNNE WALKER MCNEES

Phone

8592264326

Tax Period

2024-01-01 to 2024-12-31

INTERNATIONAL SPA ASSOCIATION, founded in 1991, is a community nonprofit that reported $3.7M in total revenue in fiscal year 2024. Expenses of $3.4M left a modest 8% surplus.

Mission

ISPA ADVANCES THE SPA INDUSTRY BY PROVIDING INVALUABLE EDUCATIONAL AND NETWORKING OPPORTUNITIES, PROMOTING THE VALUE OF THE SPA EXPERIENCE AND SPEAKING AS THE AUTHORITATIVE VOICE TO FOSTER PROFESSIONALISM AND GROWTH.

Program Service Accomplishments

Program 1

Expenses: $40,260 Revenue: $868,233

EDUCATION AND RESOURCES - WE SEEK TO ENSURE THAT SPA PROFESSIONALS ARE EQUIPPED WITH THE EDUCATIONAL RESOURCES AND TOOLS THEY NEED TO IMPROVE BUSINESS PRACTICES AND REDUCE THE STRESSORS INVOLVED WITH MANAGING ORGANIZATIONS. IN ADDITION TO TEXTBOOKS ON VARYING TOPICS, COURSES ARE OFFERED TO INDUSTRY PROFESSIONALS AND INDIVIDUAL STUDENTS AS DISTANCE LEARNING THROUGH THE AMERICAN HOTEL AND LODGING EDUCATIONAL INSTITUTE. COURSES MAY BE PURCHASED THROUGH THE EDUCATIONAL INSTITUTE AND PASSING EXAMS WILL RECEIVE A CERTIFICATE OF COMPLETION. REVENUE IS PRIMARILY COMPOSED OF MEMBERSHIP DUES.

Program 2

Expenses: $2,569,654 Revenue: $2,757,653

CONFERENCE - EACH YEAR, SPA PROFESSIONALS FROM AROUND THE GLOBE ATTEND THE ISPA CONFERENCE & EXPO TO BECOME MORE KNOWLEDGEABLE AND GAIN A COMPETITIVE EDGE IN THE MARKETPLACE. WITH THREE DAYS OF...

CONFERENCE - EACH YEAR, SPA PROFESSIONALS FROM AROUND THE GLOBE ATTEND THE ISPA CONFERENCE & EXPO TO BECOME MORE KNOWLEDGEABLE AND GAIN A COMPETITIVE EDGE IN THE MARKETPLACE. WITH THREE DAYS OF SPEAKER PRESENTATIONS COVERING A RANGE OF TOPICS INCLUDING BUSINESS STRATEGY, CUSTOMER SERVICE AND MANAGEMENT, ATTENDEES WILL FIND SOLUTIONS TO EVERYDAY BUSINESS DILEMMAS. ASIDE FROM PROFESSIONAL DEVELOPMENT THE EXPO FLOOR OFFERS THE LATEST SPA PRODUCTS AVAILABLE ON THE MARKET TO SET YOUR BUSINESS APART. AT THE SPA INDUSTRY'S "MUST-ATTEND" EVENT, CONFERENCE VETERANS AND NEW ATTENDEES ALIKE JOIN TO CONNECT WITH EACH OTHER, GAIN INSIGHT AND INSPIRATION AND CELEBRATE CONTINUED INDUSTRY GROWTH.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,625,886

Investment Income $88,041

Other Revenue $17,592

TOTAL REVENUE $3,731,519

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,609,914

Other Expenses $3,444,524

TOTAL EXPENSES $3,444,524

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,731,519	$3,560,705	+0.0%
Expenses	$3,444,524	$3,351,565	+0.0%
Net Income	$286,995	$209,140	+0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELLEYE MARTIN	CHAIR	1.00	Officer Director	$0	$0	$0
JENNIFER HOLZWORTH	VICE CHAIR	1.00	Officer Director	$0	$0	$0
CHARLOTTE PRESCOTT	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
PATRICK HUEY	IMMEDIATE PAST CHAIR	1.00	Officer Director	$0	$0	$0
TAYLOR FIELDS	DIRECTOR	0.50	Director	$0	$0	$0
KELLY GASSPARI-FLEMING	DIRECTOR	0.50	Director	$0	$0	$0
BRISA HUEZO	DIRECTOR	0.50	Director	$0	$0	$0
BARRY MCCAFFREY	DIRECTOR	0.50	Director	$0	$0	$0
TERRY PRAGER	DIRECTOR	0.50	Director	$0	$0	$0
KENNETH RYAN	DIRECTOR	0.50	Director	$0	$0	$0
ERIC SAVAGE	DIRECTOR	0.50	Director	$0	$0	$0
JESSICA SHEA	DIRECTOR	0.50	Director	$0	$0	$0
JESSICA TIMBERLAKE	DIRECTOR	0.50	Director	$0	$0	$0
JESSICA WADLEY	DIRECTOR	0.50	Director	$0	$0	$0
LYNNE WALKER MCNEES	PRESIDENT	40.00	Officer Director	$0	$0	$0
BRENT A BAUER	DIRECTOR & MEDICAL ADVISOR	0.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$3,731,519	$3,444,524	$3,585,441	$286,995
2023	$3,560,705	$3,351,565	$2,187,115	$209,140
2022	$3,134,218	$2,898,407	$1,782,437	$235,811
2021	$301,386	$676,575	$1,526,957	$-375,189
2021	$632,849	$1,150,001	$1,405,120	$-517,152
2020	$3,500,959	$3,553,319	$1,957,085	$-52,360
2019	$3,822,731	$3,845,724	$3,718,861	$-22,993
2018	$4,038,321	$3,915,344	$3,913,177	$122,977