THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION

EIN: 800007487 501(c)(3) Education

HAMBURG, NY

Total Revenue
$336,606
Total Expenses
$402,170
Total Assets
$151,231
Net Assets
$-273,884
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2001
Legal Domicile
WA
Principal Officer
JENNIFER ECKMAN
Phone
7164409186
Tax Period
2023-12-01 to 2024-11-30

THEORY OF CONSTRAINTS INTERNATIONAL CERTIFICATION ORGANIZATION, founded in 2001, is a small nonprofit in the Education sector that reported $337K in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. Expenses of $402K exceeded revenue, resulting in a 19% operating deficit.

Mission

TO PROVIDE INTERNATIONALLY RECOGNIZED STANDARDS TO ASSESS THE LEVEL OF EXPERTISE OF THEORY OF CONSTRAINTS. THE ORGANIZATION ADMINISTERS THE CERTIFICATION PROCESS AS WELL AS PROMOTES THE THEORY OF CONSTRAINTS "BODY OF KNOWLEDGE AND PROFESSIONALISM OF TOC EXPERTS.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $161,647
Program Service Revenue $170,625
Investment Income $4,334
Other Revenue $0
TOTAL REVENUE $336,606

Expense Breakdown

Grants Paid $0
Salaries & Benefits $170,414
Fundraising Expenses $0
Program Expenses $199,447
Other Expenses $231,756
TOTAL EXPENSES $402,170

Year-over-Year Comparison

2023 2022 Change
Revenue $336,606 $372,564 -0.1%
Expenses $402,170 $547,866 -0.3%
Net Income $-65,564 $-175,302 -0.6%
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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Governance

Voting Members
10
Independent Members
10
Employees
5
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
4
$0
Total Directors
10
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
VAL KING BOD 2.00
Director
$0 $0 $0
DANILO SIRIAS BOD 2.00
Director
$0 $0 $0
MATT O'BRIEN SECRETARY 4.00
Officer Director
$0 $0 $0
UWE TECHT BOD 2.00
Director
$0 $0 $0
ANDREW KAY BOD 2.00
Director
$0 $0 $0
CHRISTOPH LENHARTZ CHAIR 4.00
Officer Director
$0 $0 $0
SIMON WHITE CHAIR ELECT 4.00
Officer Director
$0 $0 $0
ROCCO SURACE TREASURER 4.00
Officer Director
$0 $0 $0
DAVID UPDEGROVE BOD 2.00
Director
$0 $0 $0
LISA ANNE FERGUSON BOD 2.00
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 $336,606 $402,170 $151,231 $-65,564
2023 $372,564 $547,866 $220,835 $-175,302
2022 $300,095 $373,226 $394,476 $-73,131
2021 $164,546 $169,675 $453,887 $-5,129
2019 $316,627 $288,203 $49,543 $28,424
2018 $285,214 $353,111 $16,581 $-67,897
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