Test Monitoring Center

Nonprofit profile at a glance

EIN
844963663
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Freeport, PA, USA
Phone
4123651000
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Consumer Protection

Official website

Reported finances

Revenue
$7,292,483
Expenses
$4,969,265
Assets
$7,397,626
Liabilities
$1,862,129

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JEFFREY CLARK (EXECUTIVE DIRECTOR/SECRETARY)

Highest reported compensation

  • HEIDI TURLEY (TREASURER (ASTM: VP FINANCE & ADMIN)): $484,284 total reported compensation
  • JEFFREY CLARK (EXECUTIVE DIRECTOR/SECRETARY): $288,186 total reported compensation
  • SCOTT PARKE (SOFTWARE ENGINEERING MANAGER): $251,373 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.6%; rating input score 72
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 19th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 31.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 15.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 27.5% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 71.6% of revenue deployed · 92.3% of spending went to programs
  • Governance: 7 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.6M in reported program spending
  • Leadership: top reported pay $484K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.