SOUTHERN PINE INSPECTION BUREAU

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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

1992

Legal Domicile

Principal Officer

MATTHEW SCHOLL

Phone

8504342611

Tax Period

2025-01-01 to 2025-12-31

SOUTHERN PINE INSPECTION BUREAU, founded in 1992, is a community nonprofit that reported $8.3M in total revenue in fiscal year 2025. Expenses of $7.6M left a modest 8% surplus.

Mission

TO FORMULATE AND PUBLISH STANDARD GRADING RULES FOR SOUTHERN PINE LUMBER.

Program Service Accomplishments

Program 1

PROVIDE COMPETENT STAFF OF QUALITY CONTROL INSPECTORS TO SUPERVISE GRADING AND SHIPPING PRACTICES OF THE LUMBER MANUFACTURERS WHO SUBSCRIBE TO ITS SERVICES.

Program 2

MAKE AVAILABLE TO ALL BUYERS AND SELLERS OF SOUTHERN PINE LUMBER A MECHANISM FOR THE SETTLEMENT OF COMPLAINTS REGARDING LUMBER GRADES.

Program 3

PROVIDE FOR THE INSPECTION AND CERTIFICATION OF LUMBER GRADES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $8,026,786

Investment Income $244,001

Other Revenue $-142

TOTAL REVENUE $8,270,645

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,575,019

Fundraising Expenses $0

Other Expenses $3,014,046

TOTAL EXPENSES $7,589,065

Year-over-Year Comparison

	2025	2024	Change
Revenue	$8,270,645	$7,943,385	+0.0%
Expenses	$7,589,065	$7,336,572	+0.0%
Net Income	$681,580	$606,813	+0.1%

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

Volunteers

N/A

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

$469,538

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RYAN BEAVER	DIRECTOR	1.00	Director	$0	$0	$0
LEE GOODLOE	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
J KENNETH MORGAN	DIRECTOR	1.00	Director	$0	$0	$0
JILL SNIDER BREWER	DIRECTOR	1.00	Director	$0	$0	$0
JERRY NIX	DIRECTOR	1.00	Director	$0	$0	$0
FRITZ MASON	DIRECTOR	1.00	Director	$0	$0	$0
JAMES W JONES JR	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN JENKINS	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT P COOK	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD LEBLANC	CHAIRMAN	1.00	Officer Director	$0	$0	$0
BRUCE LUXMOORE	DIRECTOR	1.00	Director	$0	$0	$0
TIM BIEWER	DIRECTOR	1.00	Director	$0	$0	$0
ASHLEE CRIBB	DIRECTOR	1.00	Director	$0	$0	$0
FRED TAYLOR	DIRECTOR	1.00	Director	$0	$0	$0
CHUCK WATKINS	DIRECTOR	1.00	Director	$0	$0	$0
TOMMY STANSELL	DIRECTOR	1.00	Director	$0	$0	$0
RYAN KEMP	DIRECTOR	1.00	Director	$0	$0	$0
RYAN DANIELS	DIRECTOR	1.00	Director	$0	$0	$0
STEPHEN SINGLETON	PRESIDENT	40.00	Officer	$141,883	$14,367	$156,250
MATTHEW SCHOLL	PRESIDENT	40.00	Officer	$203,411	$1,260	$204,671
APRIL INFINGER	DIRECTOR OF FINANCE AND ADMIN.	40.00	Officer	$107,735	$882	$108,617
KIM MERRITT	DIRECTOR - TREATED WOOD	40.00	Highest	$119,439	$9,715	$129,154
JAMES GILLIS	AREA MANAGER	40.00	Highest	$108,621	$27,503	$136,124
THOMAS BAKER	AREA MANAGER	40.00	Highest	$114,435	$48,043	$162,478
DANIEL CARROLL	AREA MANAGER	40.00	Highest	$103,406	$28,743	$132,149

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
2025	$8,270,645	$7,589,065	$7,318,627	$681,580
2024	$7,943,385	$7,336,572	$6,628,315	$606,813
2023	$7,323,897	$6,891,998	$6,304,744	$431,899
2022	$6,741,932	$6,197,403	$5,835,061	$544,529
2021	$6,410,663	$5,795,040	$6,165,981	$615,623
2020	$6,103,670	$5,052,941	$5,979,636	$1,050,729