2024-11-12T18:43:31-06:00 2023-12-31 991856619 GRANT THORNTON ADVISORS LLC 2001 MARKET STREET SUITE 700 PHILADELPHIA PA 19103 990 2023-01-01 844963663 TEST MONITORING CENTER TEST 4123651000 203 ARMSTRONG DRIVE FREEPORT PA 16229 HEIDI TURLEY VP FINANCE & ADMIN 4123651000 2024-11-11 1 1 RUSSLEE ARMSTRONG P00288383 2155614200 2023 2024-10-15 13:58:12Z JEFFREY CLARK 203 ARMSTRONG DRIVE FREEPORT PA 16229 5967857 0 X WWW.ASTMTMC.ORG X 2020 PA TMC OPERATES A CALIBRATION AND MONITORING SYSTEM TO ENSURE QUALITY OF LUBRICANT MANUFACTURERS. 8 7 0 7 0 0 514386 425778 4499285 4719410 0 14738 420755 583824 5434426 5743750 0 0 0 0 3062392 3235447 0 0 0 1777994 1435403 4840386 4670850 594040 1072900 4314116 5136047 2174737 1923768 2139379 3212279 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 4327733 0 5303234 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. 4327733 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 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 JEFFREY CLARK EXECUTIVE DIRECTOR, SECRETARY 40.00 0.00 X X 0 196917 72448 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 STEPHEN KIRBY DIRECTOR 1.00 0.00 X 0 0 0 HEIDI TURLEY VP FINANCE & ADMIN/TREASURER, ASTM 2.50 37.50 X 0 339858 93820 SCOTT PARKE SOFTWARE ENGINEERING MANAGER 40.00 0.00 X 0 162932 75821 RICHARD GRUNDZA PRINCIPAL ENGINEER 40.00 0.00 X 0 152646 63038 JOHN LOOP PROJECT CHEMIST 40.00 0.00 X 0 135389 55022 JOHN HRIZO COMPUTER NETWORKING SERVICES MANAGER 40.00 0.00 X 0 145971 24540 MICHAEL KASIMIRSKY SENIOR PROJECT ENGINEER 40.00 0.00 X 0 134394 34420 0 1268107 419109 0 0 1 0 0 238383 187395 187395 425778 TEST MONITORING 541900 4719410 4719410 4719410 14738 14738 807931 224107 583824 583824 5743750 5303234 0 14738 44673 43455 1218 3190774 3103755 87019 18000 18000 19254 19254 113398 90718 22680 76580 61264 15316 526526 394894 131632 44234 35387 8847 84949 84509 440 30000 30000 15712 15712 SPECIAL PROJECTS 191759 143819 47940 OIL SOLD & LAB SUPPLIES 131433 131433 DISCARDED OILS 87028 87028 RELOCATION EXPENSE 46402 46402 50128 40103 10025 4670850 4327733 343117 0 848868 2120373 1662504 1365117 1490111 1413321 12050 0 201110 42543 65154 158567 235429 78669 4314116 5136047 303787 194732 1870950 1729036 2174737 1923768 X 2139379 3212279 2139379 3212279 4314116 5136047 1072900 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 201110 42543 158567 158567 DEMAND NOTES PAYABLE - ASTM 1500000 DUE TO ASTM 90784 FUNDS HELD AS AGENT 71455 OPERATING LEASE LIABILITY 66797 1729036 X 5967857 0 5967857 -224107 -224107 5743750 4894957 224107 224107 4670850 0 4670850 PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE THE TEST MONITORING CENTER IS A TAX- EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND SIMILAR STATUTES FOR STATE INCOME TAX PURPOSES. NO PROVISION FOR INCOME TAXES WAS RECORDED UNDER THIS EXEMPTION. GAAP PRESCRIBES RULES FOR THE RECOGNITION, MEASUREMENT, CLASSIFICATION, AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE CENTER'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE CENTER DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED TAX BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE CENTER'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE CENTER WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH A CHALLENGE. GENERALLY, CENTER'S FEDERAL AND STATE TAX RETURNS REMAIN OPEN FOR INCOME TAX EXAMINATION FOR THREE YEARS FROM DATE OF FILING. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD (RECLASS) -224,107. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD (RECLASS) 224,107. 0 1 0 0 0 0 0 0 0 HEIDI TURLEY VP FINANCE & ADMIN/TREASURER, ASTM 0 305047 0 32721 0 2090 0 53981 0 39839 0 433678 0 0 JEFFREY CLARK EXECUTIVE DIRECTOR, SECRETARY 0 180949 0 14263 0 1705 0 32792 0 39656 0 269365 0 0 SCOTT PARKE SOFTWARE ENGINEERING MANAGER 0 149166 0 11692 0 2074 0 36372 0 39449 0 238753 0 0 RICHARD GRUNDZA PRINCIPAL ENGINEER 0 138309 0 10731 0 3606 0 33465 0 29573 0 215684 0 0 JOHN LOOP PROJECT CHEMIST 0 124465 0 9829 0 1095 0 15859 0 39163 0 190411 0 0 JOHN HRIZO COMPUTER NETWORKING SERVICES MANAGER 0 135218 0 10144 0 609 0 23268 0 1272 0 170511 0 0 MICHAEL KASIMIRSKY SENIOR PROJECT ENGINEER 0 124433 0 9406 0 555 0 21598 0 12822 0 168814 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 INDIVIDUALS PERFORMING SERVICES FOR TMC ARE EMPLOYEES OF ASTM INTERNATIONAL AND ARE ASSIGNED TO PERFORM THE OPERATIONS OF TMC. X OIL INVENTORY 8 187395 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 INDIVIDUALS PERFORMING SERVICES FOR TMC ARE EMPLOYEES OF ASTM INTERNATIONAL AND ARE ASSIGNED TO PERFORM THE OPERATIONS OF TMC. FOR 2023, THERE WERE 19 INDIVIDUALS ASSIGNED TO 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 THE INTERNAL REVENUE SERVICE. 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 CHAIR OF THE BOARD MAKES THE DETERMINATION WHETHER THE VICE CHAIR 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 CHAIR OF THE BOARD 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 MS. TURLEY AND MR. CLARK, ARE BENCHMARKED PERIODICALLY BY A MAJOR BENEFIT CONSULTING FIRM IN THE UNITED STATES. (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 100 BARR HARBOR DRIVE WEST CONSHOHOCKEN PA 19428 541170360 SAFETY TEST PA 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