2023-11-14T19:35:14-06:00 2022-12-31 366055558 GRANT THORNTON LLP 2001 MARKET STREET SUITE 700 PHILADELPHIA PA 19103 990 2022-01-01 844963663 TEST MONITORING CENTER TEST 4123651000 203 ARMSTRONG DRIVE FREEPORT PA 16229 HEIDI TURLEY VP FINANCE & ADMIN 4123651000 2023-11-14 1 HEIDI TURLEY 999009999 0 RUSSLEE ARMSTRONG P00288383 2155614200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFFREY CLARK 203 ARMSTRONG DRIVE FREEPORT PA 16229 5631466 0 X WWW.ASTMTMC.ORG X 2020 PA TMC OPERATES A CALIBRATION AND MONITORING SYSTEM TO ENSURE QUALITY OF LUBRICANT MANUFACTURERS. 7 7 20 8 0 0 1374522 514386 1342226 4499285 0 0 101835 420755 2818583 5434426 0 0 0 0 674345 3062392 0 0 0 598899 1777994 1273244 4840386 1545339 594040 5601932 4314116 4056593 2174737 1545339 2139379 X THE CENTER'S PURPOSE IS TO MAINTAIN AND OPERATE AN INDEPENDENT CALIBRATION SYSTEM TO ENSURE THAT ALL TESTS ARE PERFORMED USING TEST PROCEDURES PUBLISHED AND/OR MONITORED BY RELATED ORGANIZATION AMERICAN SOCIETY FOR TESTING AND MATERIALS ("ASTM") (SEE SCHEDULE O) AND ARE CONDUCTED IN A VALID MANNER SO THAT THEY CAN BE INTERPRETED PROPERLY. 0 0 4391938 0 4920040 TEST MONITORING CENTER'S ("TMC") PROGRAM ACCOMPLISHMENT IS CONSISTENT WITH THE ORGANIZATION'S PURPOSE AND MISSION. THE ORGANIZATION'S PRIMARY PROGRAM ACCOMPLISHMENT IS TO OPERATE A CALIBRATION AND MONITORING SYSTEM WHICH GUARANTEES THAT PERFORMANCE CLAIMS MADE TO CONSUMERS BY LUBRICANT MANUFACTURERS ARE GENUINE, TRUTHFUL, AND ACCURATE. WE ACCOMPLISH THIS BY DISTRIBUTING TEST FLUIDS OF KNOWN PERFORMANCE PROPERTIES TO PERIODICALLY TEST THE AUTOMOTIVE LUBRICANT TESTING LABS THROUGHOUT THE UNITED STATES AND WORLDWIDE TO ENSURE THEY PRODUCE THE EXPECTED RESULTS. TMC ENGINEERS MONITOR QUALITY THROUGH TESTING LABORATORIES FOR CONFORMANCE TO AMERICAN SOCIETY TESTING MATERIALS AND INDUSTRY TEST PROCEDURES, REVIEW TEST RESULTS FOR ACCEPTABILITY, AND ADVISE INDUSTRY GROUPS ON TEST CONTROLS. 4391938 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X JEFFREY CLARK EXECUTIVE DIRECTOR 6108329540 203 ARMSTRONG DRIVE FREEPORT PA 16229 ANDY RITCHIE CHAIR OF THE BOARD 1.00 0.00 X X 0 0 0 MIKE DEEGAN VICE CHAIR 1.00 0.00 X X 0 0 0 BOB CAMPBELL DIRECTOR 1.00 0.00 X 0 0 0 RYAN DENTON DIRECTOR 1.00 0.00 X 0 0 0 MARK JARRETT DIRECTOR 1.00 0.00 X 0 0 0 ERIC KALBERER DIRECTOR 1.00 0.00 X 0 0 0 NATHAN SIEBERT DIRECTOR 1.00 0.00 X 0 0 0 HEIDI TURLEY VP FINANCE & ADMIN/TREASURER, ASTM 2.50 37.50 X 0 324943 68374 FRANK FARBER EXECUTIVE DIRECTOR TO 10/2022 40.00 0.00 X 0 210323 25510 JEFFREY CLARK EXECUTIVE DIRECTOR FROM 10/2022 40.00 0.00 X 0 166484 45010 SCOTT PARKE SOFTWARE ENGINEERING MANAGER 40.00 0.00 X 0 156724 46862 RICHARD GRUNDZA PRINCIPAL ENGINEER 40.00 0.00 X 0 145225 38948 JOHN HRIZO COMPUTER NETWORKING SERVICES MANAGER 40.00 0.00 X 0 139117 10567 SEAN MOYER TECHNICAL MANAGER, ENGINEERING 40.00 0.00 X 0 130398 7894 MICHAEL KASIMIRSKY SENIOR PROJECT ENGINEER 40.00 0.00 X 0 128969 19755 0 1402183 262920 0 0 1 0 0 240000 274386 274386 514386 TEST MONITORING 541900 4499285 4499285 4499285 617795 197040 420755 420755 5434426 4920040 0 0 42032 41383 649 3020360 2973725 46635 435081 326311 108770 35833 35833 21885 21885 RELOCATION EXPENSE 1169574 877180 292394 OTHER OPERATING EXPENSE 67116 67116 DISCARDED OILS 48505 48505 4840386 4391938 448448 0 1776969 848868 1214771 1662504 1267497 1490111 0 12050 91986 26832 87038 65154 1255657 235429 5601932 4314116 39176 303787 4017417 1870950 4056593 2174737 X 1545339 2139379 1545339 2139379 5601932 4314116 594040 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91986 26832 65154 65154 OPERATING LEASE RIGHT-OF-USE ASSET 222566 SECURITY DEPOSIT - DUE FROM ASTM 12863 235429 DEMAND NOTES PAYABLE - ASTM 1500000 OPERATING LEASE LIABILITY 224623 DUE TO ASTM 100335 FUNDS HELD AS AGENT 45992 1870950 X 5631466 0 5631466 -197040 -197040 5434426 5037426 197040 197040 4840386 0 4840386 PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE TMC IS A FEDERAL TAX EXEMPT ORGANIZATION UNDER IRC 501(C)(3). THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ASTM. THE RELEVANT TEXT FROM THE FINANCIAL STATEMENT AUDIT FOOTNOTE READS: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SOCIETY AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD (RECLASS) -197,040. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD (RECLASS) 197,040. 0 1 0 0 0 0 0 0 0 HEIDI TURLEY VP FINANCE & ADMIN/TREASURER, ASTM 0 292646 0 31331 0 966 0 35106 0 33268 0 393317 0 0 FRANK FARBER EXECUTIVE DIRECTOR TO 10/2022 0 208510 0 0 0 1813 0 24395 0 1115 0 235833 0 0 JEFFREY CLARK EXECUTIVE DIRECTOR FROM 10/2022 0 153280 0 12012 0 1192 0 12136 0 32874 0 211494 0 0 SCOTT PARKE SOFTWARE ENGINEERING MANAGER 0 143826 0 11228 0 1670 0 14054 0 32808 0 203586 0 0 RICHARD GRUNDZA PRINCIPAL ENGINEER 0 132133 0 10220 0 2872 0 14413 0 24535 0 184173 0 0 PART I, LINE 3 THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY RELATED ORGANIZATION, ASTM. IN DETERMINING COMPENSATION, THE FOLLOWING ARE USED: INDEPENDENT COMPENSATION CONSULTANT COMPENSATION SURVEY OR STUDY APPROVAL BY THE PRESIDENT OF ASTM PART I, LINE 4B TMC DOES NOT HAVE ANY EMPLOYEES; CERTAIN INDIVIDUALS LISTED IN FORM 990, PART VII PARTICIPATE IN A RELATED ORGANIZATION'S SPLIT DOLLAR ARRANGEMENT. SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS TMC DOES NOT HAVE PAID EMPLOYEES. THE RELATED ORGANIZATION, ASTM, PROVIDES THE OPPORTUNITY FOR CERTAIN NON-FIXED PAYMENTS TO EMPLOYEES, DESCRIBED AS FOLLOWS. THE EXECUTIVE COMMITTEE OF THE BOARD MAY SET CERTAIN ANNUAL NON-FINANCIAL GOALS FOR ASTM. IF THOSE GOALS ARE MET, THEN AN INCENTIVE IS PAID. NO INCENTIVE OR OTHER NON-FIXED PAYMENTS ARE CONTINGENT UPON THE FINANCIAL PERFORMANCE OF ASTM. SCHEDULE J, PART II, COL (B) ALL TMC EMPLOYEES ARE EMPLOYEES OF ASTM INTERNATIONAL AND ARE ASSIGNED TO PERFORM THE OPERATIONS OF TMC. X OIL INVENTORY 5 265387 FMV 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). SCHEDULE M, PART I, LINE 25 DONATED OILS THE DONATED OILS ARE USED FOR SEVERAL PURPOSES INCLUDING CALIBRATING EQUIPMENT, RESEARCHING NEW OILS, AND DEVELOPING NEW TEST METHODS. FORM 990, PART V, LINE 2A AND B: ALL TMC EMPLOYEES ARE EMPLOYEES OF ASTM INTERNATIONAL AND ARE ASSIGNED TO PERFORM THE OPERATIONS OF TMC. COMPENSATION AND BENEFITS ARE CHARGED TO TMC AND ARE REPORTED ON PAGE 10, PART IX STATEMENT OF FUNCTIONAL EXPENSES, LINES 5 AND 7-10. FORM 990, PART VI, SECTION A, LINE 6 AMERICAN SOCIETY FOR TESTING AND MATERIALS A.K.A. ASTM IS THE SOLE MEMBER OF TMC. FORM 990, PART VI, SECTION A, LINE 7A ASTM IS THE SOLE MEMBER OF TMC AND APPOINTS THE BOARD OF DIRECTORS OF TMC. FORM 990, PART VI, SECTION A, LINE 7B ALL GOVERNANCE ACTIONS OF THE TMC BOARD ARE SUBJECT TO REVIEW AND APPROVAL BY THE ASTM BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PROVIDES A COPY OF THE CONFLICT OF INTEREST POLICY TO OFFICERS AND DIRECTORS. THE BOARD MAKES THE DETERMINATION OF WHETHER A DIRECTOR HAS A CONFLICT OF INTEREST; THE CHAIRMAN MAKES THE DETERMINATION WHETHER THE VICE CHAIRMAN HAS A CONFLICT OF INTEREST. SHOULD A CONFLICT OF INTEREST ARISE, THE INDIVIDUAL IS REQUIRED TO REMOVE THEMSELVES FROM THE DELIBERATION AND VOTE. IN CASES WHERE THE CHAIRMAN HAS THE CONFLICT OF INTEREST, THE VICE CHAIR WILL LEAD THE DISCUSSION. CONFLICT OF INTEREST INSTANCES ARE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 TMC DOES NOT HAVE ANY PAID EMPLOYEES; ALL COMPENSATION TO OFFICERS REPORTED ON PART VII OF THE FORM 990 WAS PAID BY A RELATED ORGANIZATION, ASTM. THE PROCESS USED TO DETERMINE COMPENATION FOR THOSE INDIVIDUALS IS AS FOLLOWS: ALL OF THE ASTM STAFF POSITIONS, INCLUDING FOR MR. FARBER, MS. TURLEY AND MR. CLARK, ARE BENCHMARKED PERIODICALLY BY A MAJOR BENEFIT CONSULTING FIRM IN THE US. (1/3 OF ALL POSITIONS ARE BENCHMARKED EVERY YEAR). THE REPORT FROM THE BENEFIT CONSULTING FIRM INCLUDES THE USE OF THE LATEST AVAILABLE DATA (E.G., SURVEY REPORTS) AS TO COMPARABLE COMPENSATION FOR THE SIZE OF THE ENTERPRISE (I.E., OTHER LARGE NONPROFIT MEMBERSHIP AND TRADE ASSOCIATIONS) AND ROLES AND RESPONSIBILITIES OF THE POSITIONS UNDER REVIEW. THE REPORT AND WRITTEN DOCUMENTATION OF DELIBERATIONS AND DECISIONS BY BOTH COMMITTEES IS RECORDED IN THE COMMITTEE MEETING MINUTES. THE ASTM PRESIDENT APPROVES THE COMPENSATION OF TMC'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C TEST MONITORING CENTER IS AUDITED AS PART OF THE CONSOLIDATED FINANCIAL STATEMENTS OF ITS SOLE MEMBER, AMERICAN SOCIETY FOR TESTING AND MATERIALS (ASTM). THE AUDIT COMMITTEE OF ASTM SELECTS THE INDEPENDENT ACCOUNTANT AND ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE CONSOLIDATED FINANCIAL STATEMENTS RECEIVED AN UNQUALIFIED AUDIT OPINION FOR THIS FISCAL YEAR. AMERICAN SOCIETY FOR TESTING AND MATERIALS 100 BARR HARBOR DRIVE WEST CONSHOHOCKEN PA 19428 231352024 STANDARDS FOR MATERIALS, PRODUCTS, SYSTEMS AND SERVICES PA 501(C)(3) LINE 10 N/A 0 SAFETY EQUIPMENT INSTITUTE INC 1307 DOLLEY MADISON BLVD 3A MCLEAN VA 22101 541170360 SAFETY TEST VA 501(C)(3) LINE 11 ASTM 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 1