Toxicology Excellence for Risk Assessment
Nonprofit profile at a glance
- EIN
- 311437448
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Amelia, OH, USA
- Phone
- 5137030764
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Biological & Life Sciences
Reported finances
- Revenue
- $453,784
- Expenses
- $382,697
- Assets
- $340,076
- Liabilities
- $122,202
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- MICHAEL L DOURSON (PRESIDENT)
People named in this filing
- MICHAEL L DOURSON (PRESIDENT)
- JOHN LIPSCOMB (DIRECTOR)
- GREGORY S ROMSHE (CHAIRMAN)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of tera is to support the protection of public health by developing, reviewing, and communicating risk assessment values and analysis, improving risk methods through research, and educating assessors and managers and the public on risk assessment issues.
What it reported doing in 2024
All risk and assessment programs
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 26
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 53
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.2%; rating input score 27
- Program expense ratio: 32.2%; rating input score 32
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 15.7%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 0.89; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.36; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -0.2% per year; rating input score 0; 30th percentile among comparable filings
- Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 21.6% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 27.2% of revenue deployed · 32.2% of spending went to programs
- Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $123K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2017 to 2024
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 27/100.
- Moderate — Financial Efficiency: Program expense ratio scored 32/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.